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SEGMENT INFORMATION
 12 Months Ended
Sep. 30, 2021
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
The Company divides its operations into three reportable segments: U.S. Consumer, Hawthorne and Other. U.S. Consumer consists of the Company’s consumer lawn and garden business in the United States. Hawthorne consists of the Company’s indoor and hydroponic gardening business. Other primarily consists of the Company’s consumer lawn and garden business outside the United States. This identification of reportable segments is consistent with how the segments report to and are managed by the chief operating decision maker of the Company. In addition, Corporate consists of general and administrative expenses and certain other income and expense items not allocated to the business segments.
During the first quarter of fiscal 2021, the Company changed its internal organization structure such that AeroGrow is now managed by and reported within the U.S. Consumer segment. Within the U.S. Consumer segment, AeroGrow is integrated into the Company’s overall direct to consumer focus and strategy. AeroGrow was previously managed by and reported within
the Hawthorne segment. The prior period amounts have been reclassified to conform to the new organization structure. This change in organization structure resulted in a change in the Company’s reporting units. As a result, goodwill included in impacted reporting units was reallocated using a relative fair value approach, resulting in $15.8 of goodwill reallocated from the Hawthorne segment to the U.S. Consumer segment during fiscal 2021. In addition, the Company completed an assessment of potential goodwill impairment immediately before and after the reallocation and determined that no impairment existed.
The performance of each reportable segment is evaluated based on several factors, including income (loss) from continuing operations before income taxes, amortization, impairment, restructuring and other charges (“Segment Profit (Loss)”). Senior management uses Segment Profit (Loss) to evaluate segment performance because the Company believes this measure is indicative of performance trends and the overall earnings potential of each segment.
The following tables present financial information for the Company’s reportable segments for the periods indicated:
Year Ended September 30,
202120202019
Net Sales:
U.S. Consumer$3,197.7 $2,883.5 $2,311.7 
Hawthorne1,424.2 1,023.1 640.6 
Other303.1 225.0 203.7 
Consolidated$4,925.0 $4,131.6 $3,156.0 
Segment Profit:
U.S. Consumer$726.7 $694.3 $526.7 
Hawthorne163.8 111.9 54.6 
Other42.1 11.7 10.3 
Total Segment Profit932.6 817.9 591.6 
Corporate(149.7)(183.4)(135.3)
Intangible asset amortization(30.9)(32.5)(33.4)
Impairment, restructuring and other(29.0)(16.8)(13.3)
Equity in income of unconsolidated affiliates14.4 — 3.3 
Costs related to refinancing— (15.1)— 
Interest expense(78.9)(79.6)(101.8)
Other non-operating income, net18.6 20.1 270.5 
Income from continuing operations before income taxes$677.1 $510.6 $581.6 
Depreciation and amortization:
U.S. Consumer$48.6 $48.0 $46.2 
Hawthorne
30.3 31.7 33.5 
Other7.0 7.5 5.9 
Corporate7.9 7.5 3.7 
$93.8 $94.7 $89.3 
Capital expenditures:
U.S. Consumer$78.3 $52.3 $28.6 
Hawthorne25.0 7.8 10.1 
Other3.6 2.6 3.7 
$106.9 $62.7 $42.4 
September 30,
20212020
Total assets:
U.S. Consumer$2,333.1 $2,002.2 
Hawthorne1,442.8 1,054.9 
Other209.6 166.6 
Corporate814.5 156.8 
Consolidated$4,800.0 $3,380.5 

The following table presents net sales by product category for the periods indicated:
Year Ended September 30,
202120202019
U.S. Consumer:
Growing media and mulch$1,286.7 $1,164.0 $942.5 
Lawn care1,060.6 943.3 781.6 
Controls402.4 383.7 310.8 
Roundup® marketing agreement
145.2 132.7 112.1 
Other, primarily gardening302.8 259.8 164.7 
Hawthorne:
Lighting452.4 328.7 214.8 
Nutrients307.8 232.6 154.5 
Growing environment264.0 154.2 82.7 
Growing media192.6 148.9 91.1 
Other, primarily hardware207.4 158.7 97.5 
Other:
Growing media116.7 90.6 77.8 
Lawn care99.2 73.7 69.2 
Other, primarily gardening and controls87.2 60.7 56.7 
Total net sales$4,925.0 $4,131.6 $3,156.0 
The Company’s two largest customers accounted for the following percentages of net sales for the fiscal years ended September 30: 
Percentage of Net Sales
202120202019
Home Depot24 %26 %30 %
Lowe’s15 %18 %19 %
Accounts receivable for these two largest customers as a percentage of consolidated accounts receivable were 42% and 58% as of September 30, 2021 and 2020, respectively.

The following table presents net sales by geographic area for the periods indicated:
Year Ended September 30,
202120202019
Net sales:
United States$4,507.0 $3,773.4 $2,851.9 
International418.0 358.2 304.1 
$4,925.0 $4,131.6 $3,156.0 
Other than the United States, no other country accounted for more than 10% of the Company’s net sales for any period presented above.
The following table presents long-lived assets (property, plant and equipment and finite-lived intangibles) by geographic area: 
September 30,
20212020
Long-lived assets:
United States$868.8 $773.5 
International139.1 141.8 
$1,007.9 $915.3