
	For the Quarters Ended June 30,				For the Nine Months Ended June 30,
	2026		2025		2026		2025
Other items, net
Interest income	$	(1.1)	$	(0.2)	$	(4.3)	$	(2.0)
Foreign currency exchange loss/(gain)	1.2		2.0		4.3		(1.4)
Pension cost other than service costs and settlement loss	0.1		—		0.8		—
Settlement loss on U.K. pension plan termination	0.2		—		26.3		—
Other	(0.2)		0.1		(0.2)		0.1
Total Other items, net	$	0.2	$	1.9	$	26.9	$	(3.3)

The components of certain balance sheet accounts are as follows:


Other Current Assets	June 30, 2026		September 30, 2025
Miscellaneous receivables	$	35.0	$	25.2

Production credit receivables	83.8		78.2
Prepaid expenses	124.7		101.7
Value added tax collectible from customers	31.7		32.1

Other	36.5		20.3
Total other current assets	$	311.7	$	257.5
Property, Plant and Equipment
Land	$	12.5	$	12.7
Buildings	129.6		131.6
Machinery and equipment	860.1		840.6
Construction in progress	25.8		44.6
Finance Leases	57.1		57.9
Total gross property	1,085.1		1,087.4
Accumulated depreciation	(700.5)		(684.4)
Total property, plant and equipment, net	$	384.6	$	403.0


Other Current Liabilities
Accrued advertising, sales promotion and allowances	$	22.5	$	16.7
Accrued trade allowances	67.2		76.1
Accrued freight and warehousing	32.9		41.6
Accrued salaries, vacations and incentive compensation	50.4		62.8
Accrued interest expense	18.0		16.3


Restructuring and related cost reserve	11.1		8.7
Income taxes payable	20.6		24.9
Other	92.0		105.7
Total other current liabilities	$	314.7	$	352.8

Other Liabilities
Pensions and other retirement benefits	$	44.0	$	48.3
Deferred compensation	17.1		17.9



Other non-current liabilities	40.3		26.8
Total other liabilities	$	101.4	$	93.0