| Supplemental Financial Statement Information The components of certain income statement accounts are as follows: | | | | | | | | | | | | | | | | | | | | | | | | | For the Quarters Ended June 30, | | For the Nine Months Ended June 30, | | 2025 | | 2024 | | 2025 | | 2024 | | Other items, net | | | | | | | | | Interest income | $ | (0.2) | | | $ | (1.4) | | | $ | (2.0) | | | $ | (9.4) | | | Foreign currency exchange loss/(gain) (1) | 2.0 | | | (0.3) | | | (1.4) | | | 29.3 | | | Pension cost other than service costs | — | | | 1.1 | | | — | | | 3.1 | | | Loss on sale of available-for-sale securities | — | | | — | | | — | | | 1.0 | | | Transition services agreement income | — | | | — | | | — | | | (1.0) | | | Other | 0.1 | | | (4.4) | | | 0.1 | | | (3.5) | | | Total Other items, net | $ | 1.9 | | | $ | (5.0) | | | $ | (3.3) | | | $ | 19.5 | |
(1) Foreign currency exchange loss in the nine months ended June 30, 2024, includes the currency impact from the December 2023 Argentina economic reform. During December 2023, a new president was inaugurated in Argentina bringing significant economic reform to the country including devaluing the Argentine Peso by 50% in the month of December. As a result of this reform and devaluation, the Company recorded $21.0 of exchange and related losses in Other items, net on the Consolidated (Condensed) Statement of Earnings. The components of certain balance sheet accounts are as follows: | | | | | | | | | | | | | June 30, 2025 | | September 30, 2024 | | Inventories | | | | | Raw materials and supplies | $ | 158.8 | | | $ | 127.6 | | | Work in process | 284.1 | | | 248.4 | | | Finished products | 427.2 | | | 281.3 | | | Total inventories | $ | 870.1 | | | $ | 657.3 | | | Other Current Assets | | | | | Miscellaneous receivables | $ | 23.7 | | | $ | 22.8 | | | | | | | Production credit receivables | 68.3 | | | — | | | Prepaid expenses | 131.0 | | | 80.6 | | | Value added tax collectible from customers | 31.9 | | | 30.5 | | | | | | | Other | 22.6 | | | 29.5 | | | Total other current assets | $ | 277.5 | | | $ | 163.4 | | | Property, Plant and Equipment | | | | | Land | $ | 12.7 | | | $ | 12.8 | | | Buildings | 131.5 | | | 139.2 | | | Machinery and equipment | 842.8 | | | 813.8 | | | Construction in progress | 52.0 | | | 68.8 | | | Finance Leases | 56.8 | | | 55.6 | | | Total gross property | 1,095.8 | | | 1,090.2 | | | Accumulated depreciation | (702.0) | | | (710.1) | | | Total property, plant and equipment, net | $ | 393.8 | | | $ | 380.1 | | | Other Current Liabilities | | | | | Accrued advertising, sales promotion and allowances | $ | 19.4 | | | $ | 19.9 | | | Accrued trade allowances | 67.4 | | | 53.3 | | | Accrued freight and warehousing | 50.2 | | | 42.6 | | | Accrued salaries, vacations and incentive compensation | 54.4 | | | 69.5 | | | Accrued interest expense | 10.8 | | | 20.4 | | | | | | | | | | | Restructuring and related cost reserve | 10.1 | | | 21.5 | | | Income taxes payable | 16.4 | | | 22.5 | | | Other | 110.0 | | | 104.1 | | | Total other current liabilities | $ | 338.7 | | | $ | 353.8 | | | Other Liabilities | | | | | Pensions and other retirement benefits | $ | 47.6 | | | $ | 47.5 | | | Deferred compensation | 16.8 | | | 17.2 | | | Mandatory transition tax | — | | | 7.1 | | | Restructuring and related cost reserve | 0.9 | | | 0.2 | | | | | | | Other non-current liabilities | 30.6 | | | 31.1 | | | Total other liabilities | $ | 95.9 | | | $ | 103.1 | |
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