Scotts Miracle-Gro Reports Financial Results for Third Quarter 2026

Financial Reporting for Extended Fiscal Period

The Scotts Miracle-Gro Company issued a comprehensive news release on July 29, 2026, presenting financial results that span both quarterly and year-to-date periods. The disclosure covers the three months ended June 27, 2026, as well as the nine months ended on the same date, providing investors with visibility into the company's performance during the first three-quarters of its fiscal year. This dual reporting structure allows stakeholders to assess both the most recent quarter's performance and the cumulative results across a longer measurement period.

The filing mechanism used by the company—a current report with accompanying news release—represents standard practice for publicly traded companies reporting interim financial results. Mark J. Scheiwer, Executive Vice President, Chief Financial Officer and Chief Accounting Officer, signed the disclosure on behalf of the company, affirming the accuracy and completeness of the information presented to shareholders and the investment community.

Fiscal Third Quarter Performance and Business Conditions

The three-month period ended June 27, 2026, represents a critical measurement window for The Scotts Miracle-Gro Company, as it captures operations during the peak season for lawn and garden products in North America. This quarter typically reflects elevated consumer demand for fertilizers, grass seed, plant food, and related lawn care solutions as homeowners and landscapers prepare outdoor spaces for summer use. The disclosure of results for this period provides investors with data on how the company's core business segments performed during this traditionally strong selling season.

The company's financial condition as of June 27, 2026, offers investors a snapshot of balance sheet strength, liquidity position, and asset utilization at the conclusion of the quarter. Understanding the financial position at this specific date allows stakeholders to evaluate the company's ability to fund operations, service debt, and return capital to shareholders during the remainder of the fiscal year and beyond.

Nine-Month Year-to-Date Operating Results

By disclosing financial results for the nine-month period ended June 27, 2026, The Scotts Miracle-Gro Company provides a comprehensive view of performance across three quarters of the fiscal year. This extended reporting window encompasses multiple seasons and market conditions, allowing investors to assess trends and the company's ability to manage through varying demand cycles. The nine-month performance reflects the cumulative impact of the company's strategic initiatives, pricing actions, operational efficiencies, and responses to market competitive dynamics.

The year-to-date results enable investors to track whether the company is on pace with full-year expectations and prior-year performance. This longer-term perspective helps distinguish between temporary quarterly fluctuations and meaningful changes in underlying business trends, which is particularly important for a company whose results are significantly influenced by seasonal demand patterns and weather conditions affecting lawn and garden product sales.

Information Availability and Investor Access

The complete news release containing detailed financial results and company commentary has been furnished as Exhibit 99.1 to the current report filing. This exhibit provides the substantive financial data, discussion of results, and forward-looking information that management deems important for investors to understand the company's financial performance and strategic positioning. The release represents the official announcement vehicle through which The Scotts Miracle-Gro Company communicates quarterly results to the public markets.

Investors seeking detailed information about specific revenue figures, earnings metrics, segment performance, or management guidance should refer directly to the news release as filed with the SEC. The company did not disclose this figure in the filing itself—the current report serves as a cover document that references the accompanying announcement. This structure allows investors immediate access to comprehensive information while maintaining proper regulatory filing protocols.

Exhibit Filing and Interactive Data Provisions

In addition to the narrative news release, The Scotts Miracle-Gro Company included an Interactive Data File in Inline XBRL format as part of its disclosure. This standardized electronic format enables investors, financial analysts, and institutional shareholders to parse financial data directly into analytical tools, spreadsheets, and financial databases. The XBRL markup improves data accessibility and reduces manual entry requirements for professionals tracking multiple companies and their financial performance.

The inclusion of interactive data files reflects regulatory expectations for enhanced transparency in financial reporting. By providing machine-readable financial information alongside human-readable narrative disclosures, the company facilitates more efficient analysis and comparison with peer companies in the lawn and garden care sector. This approach supports the SEC's broader objective of improving information quality and accessibility in capital markets.

Company Corporate Structure and Registration Details

The Scotts Miracle-Gro Company operates as an Ohio-incorporated entity and maintains its principal executive offices at 14111 Scottslawn Road, Marysville, Ohio. The company's common shares, with a stated value of $0.01 per share, trade on the New York Stock Exchange under the ticker symbol SMG. The company maintains SEC Commission File Number 001-11593 and Internal Revenue Service Employer Identification Number 31-1414921, identifiers that connect its regulatory filings and tax obligations to its corporate registration.

As a publicly traded company on a major national securities exchange, The Scotts Miracle-Gro Company is subject to comprehensive SEC reporting requirements, including quarterly and annual financial disclosures, proxy statements, and current reports for material events. The company's status as a non-emerging growth company means it applies full public company accounting standards and disclosure requirements without the reduced compliance burden available to smaller or newer public enterprises.

Seasonal Business Dynamics and Market Context

The Scotts Miracle-Gro Company operates in an industry characterized by significant seasonal variation in demand and revenue. The spring and early summer months—periods that extend through the second and third quarters—typically generate the highest sales volumes as consumers purchase products for lawn renovation, maintenance, and enhancement. The quarter-end date of June 27, 2026, places the measurement period squarely within this peak selling season, making the disclosed results particularly relevant for understanding the company's current market position and consumer demand levels.

Weather patterns, consumer confidence, and housing market conditions significantly influence lawn and garden product demand. The timing of the three-month and nine-month result disclosures allows investors to assess how these external factors affected The Scotts Miracle-Gro Company's performance during a dynamic period for its core markets. Understanding performance during peak season quarters is essential for investors projecting full-year results and evaluating management execution against market opportunities.

Executive Officer Attestation and Filing Authority

Mark J. Scheiwer, in his capacity as Executive Vice President, Chief Financial Officer, and Chief Accounting Officer, executed the current report on behalf of The Scotts Miracle-Gro Company on July 29, 2026. This officer's signature affirms that the filing complies with the Securities Exchange Act of 1934 and that the information presented represents an accurate reflection of the company's financial results and conditions as of the disclosure date. As the company's Chief Financial Officer, Mr. Scheiwer bears primary responsibility for the accuracy and completeness of financial disclosures to shareholders and regulators.

The role of CFO carries significant legal and fiduciary obligations, particularly regarding the certification of financial statements and disclosures. By signing this report, the officer confirms that appropriate internal controls, accounting review processes, and validation procedures have been applied to ensure the information's reliability. This human accountability mechanism reinforces investor confidence in the quality and integrity of publicly reported financial information.

Implications for Stakeholder Decision-Making

The disclosure of financial results for both the three-month and nine-month periods provides shareholders, potential investors, and financial analysts with current information necessary for evaluating The Scotts Miracle-Gro Company's business performance and trajectory. Quarter-to-quarter and year-to-date comparisons help stakeholders identify acceleration or deceleration in growth, assess operational efficiency improvements, and evaluate management's execution against stated objectives. The timing of this disclosure—late July 2026—aligns with standard practice for companies with June fiscal quarter-ends to report results promptly to capital markets.

Investors evaluating The Scotts Miracle-Gro Company should review the complete news release and financial data within Exhibit 99.1 to understand specific revenue drivers, profitability metrics, segment performance, and management commentary on market conditions and outlook. The immediate share price impact was not clear from available public information at the filing date. Investment decisions should incorporate this quarterly performance data alongside historical trends, competitive positioning, industry dynamics, and forward guidance provided by management.