| SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS |
SCHEDULE II
GRIFFON CORPORATION
VALUATION AND QUALIFYING ACCOUNTS For the Years Ended September 30, 2025, 2024 and 2023 (in thousands) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Description | Balance at
Beginning of
Year | | Additions | | Reductions | | Other | | Balance at
End of Year | | FOR THE YEAR ENDED SEPTEMBER 30, 2025 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Allowance for credit losses | $ | 6,223 | | | $ | (473) | | | $ | (888) | | | $ | 779 | | | $ | 5,641 | | | | | | | | | | | | Inventory valuation | $ | 9,280 | | | $ | 1,681 | | | $ | (1,051) | | | $ | 154 | | | $ | 10,064 | | | | | | | | | | | | | Deferred tax valuation allowance | $ | 26,989 | | | $ | 3,714 | | | $ | — | | | $ | — | | | $ | 30,703 | | | | | | | | | | | | | FOR THE YEAR ENDED SEPTEMBER 30, 2024 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Allowance for credit losses | $ | 6,279 | | | $ | 188 | | | $ | (525) | | | $ | 281 | | | $ | 6,223 | | | | | | | | | | | | | Inventory valuation | $ | 9,648 | | | $ | — | | | $ | (696) | | | $ | 328 | | | $ | 9,280 | | | | | | | | | | | | | Deferred tax valuation allowance | $ | 17,992 | | | $ | 8,997 | | | $ | — | | | $ | — | | | $ | 26,989 | | | | | | | | | | | | | FOR THE YEAR ENDED SEPTEMBER 30, 2023 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Allowance for credit losses | $ | 7,311 | | | $ | 625 | | | $ | (1,522) | | | $ | (135) | | | $ | 6,279 | | | | | | | | | | | | | Inventory valuation | $ | 7,493 | | | $ | 2,155 | | | $ | — | | | $ | — | | | $ | 9,648 | | | | | | | | | | | | | Deferred tax valuation allowance | $ | 13,490 | | | $ | 4,502 | | | $ | — | | | $ | — | | | $ | 17,992 | | | | | | | | | | | | |
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