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REPORTABLE SEGMENTS
9 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
REPORTABLE SEGMENTS REPORTABLE SEGMENT
Subsequent to the actions discussed in Note 1, Griffon now conducts its operations through one reportable segment. All prior period comparative information has been conformed to this reporting structure.

Griffon Corporation is a leading provider of residential and commercial building products. The Company is the largest manufacturer and marketer of garage doors and rolling steel doors in North America. Sectional garage doors for residential and commercial applications are sold under the brands Clopay, IDEAL, and Holmes. Rolling steel door and grille products designed for commercial, industrial, institutional, and retail use are sold under the Clopay, Cornell, and Cookson brands. The Company is also a leading provider of residential, industrial, and commercial ceiling fans sold under the Hunter, Casablanca, and Jan Fan brands.

Griffon is organized based on the nature of products sold by the Company, its production and distribution mode, its internal management structure and information that is regularly provided to the Chief Operating Decision Maker ("CODM"), which is our Chief Executive Officer. The CODM reviews financial information of its reportable segment when managing the operations of the Company for purposes of allocating resources and assessing performance, and measures performance using income (loss) before equity interest in earnings (losses) of unconsolidated joint ventures. The Company records its equity interest in earnings (losses) of unconsolidated joint ventures on a three month lag. The Company has not recorded equity interest in earnings (losses) in any unconsolidated joint ventures in any period presented. Therefore, the Company's primary measure of profit is Net income (loss) for the three and nine months ended June 30, 2026 and 2025. There are no other significant expense categories reviewed by the CODM, other than what is presented in the Condensed Consolidated Statement of Operations and depreciation and amortization expense, which is presented in the Condensed Consolidated Statement of Cash Flows.
Disaggregation of Revenue
Revenue from contracts with customers is disaggregated by end markets as it more accurately depicts the nature and amount of the Company’s revenue. The following table presents revenue disaggregated by end market:
Three Months Ended June 30,Nine Months Ended June 30,
2026202520262025
Residential repair and remodel(1)
$258,960 $234,759 $723,727 $700,320 
Commercial 188,308 180,750 536,714 519,893 
Residential new construction(1)
34,102 34,183 97,049 99,616 
Total $481,370 $449,692 $1,357,490 $1,319,829 
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(1) The breakout between residential new construction and residential repair and remodel contains certain management assumptions, such as customer and product type.
The Company’s consolidated revenue is concentrated in the United States. Revenue generated from sales to customers in the United States was approximately 96% of consolidated revenue for both the three and nine months ended June 30, 2026 and 2025. As of June 30, 2026 and September 30, 2025, the Company's long-lived assets are primarily concentrated in the United States.
As the Company discloses one reportable segment, net income is reported in the Condensed Consolidated Statements of Operations, assets are reported in the Condensed Consolidated Balance Sheets, and capital expenditures are reported in the Condensed Consolidated Statements of Cash Flows.