{"filing":{"accession_number":"0000825542-26-000050","cik":"0000825542","ticker":"SMG","company_name":"SCOTTS MIRACLE-GRO CO","form":"8-K","filing_date":"2026-09-15","report_date":"2026-09-15","primary_document":"smg-20260915.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/825542/000082554226000050/smg-20260915.htm"},"events":[{"id":33505,"run_id":30807,"accession_number":"0000825542-26-000050","anchor_item_number":"1.02","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.7,"summary":"Scotts Miracle-Gro redeemed $250 million in 5.250% senior notes due 2026 on September 11, 2026, funded through revolver debt and free cash flow. The company also renewed a $750 million accounts receivable facility and initiated a $500 million share repurchase program as part of a disciplined capital allocation and deleveraging strategy.","company_name":"SCOTTS MIRACLE-GRO CO","ticker":"SMG","filing_date":"2026-09-15","form":"8-K","submitted_at":null,"items":[{"id":36965,"accession_number":"0000825542-26-000050","item_number":"1.02","item_title":"Termination of Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.45,"reasoning":"The Item 1.02 discloses termination of a material definitive agreement, specifically the redemption of $250 million in 5.250% senior notes due 2026 (completed September 11, 2026). While redemption is technically a debt retirement rather than issuance, the filing also describes renewal of a $750 million accounts receivable facility and initiation of a $500 million share repurchase program. The primary material event is the debt capital structure action—redemption funded by revolver debt and free cash flow—which most closely aligns with debt_issuance as the registrant is managing its direct financial obligations and capital structure. However, this could also be classified as financial_other given the multi-faceted capital allocation strategy disclosed.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-15T12:36:43.881474+00:00","company_name":"","ticker":null,"filing_date":""},{"id":36966,"accession_number":"0000825542-26-000050","item_number":"8.01","item_title":"Other Events.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses redemption of $250 million in 5.250% Senior Notes due 2026 on September 11, 2026, funded through revolver debt and free cash flow. While technically a debt retirement rather than issuance, the core event involves material changes to the company's direct financial obligations and capital structure. The press release emphasizes this as a key capital allocation initiative reflecting \"disciplined capital allocation\" and \"deleveraging,\" making it material to investors assessing the registrant's financial position and debt management strategy.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-15T12:36:43.881474+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":36965,"accession_number":"0000825542-26-000050","item_number":"1.02","item_title":"Termination of Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.45,"reasoning":"The Item 1.02 discloses termination of a material definitive agreement, specifically the redemption of $250 million in 5.250% senior notes due 2026 (completed September 11, 2026). While redemption is technically a debt retirement rather than issuance, the filing also describes renewal of a $750 million accounts receivable facility and initiation of a $500 million share repurchase program. The primary material event is the debt capital structure action—redemption funded by revolver debt and free cash flow—which most closely aligns with debt_issuance as the registrant is managing its direct financial obligations and capital structure. However, this could also be classified as financial_other given the multi-faceted capital allocation strategy disclosed.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-15T12:36:43.881474+00:00","company_name":"SCOTTS MIRACLE-GRO CO","ticker":"SMG","filing_date":"2026-09-15"},{"id":36966,"accession_number":"0000825542-26-000050","item_number":"8.01","item_title":"Other Events.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses redemption of $250 million in 5.250% Senior Notes due 2026 on September 11, 2026, funded through revolver debt and free cash flow. While technically a debt retirement rather than issuance, the core event involves material changes to the company's direct financial obligations and capital structure. The press release emphasizes this as a key capital allocation initiative reflecting \"disciplined capital allocation\" and \"deleveraging,\" making it material to investors assessing the registrant's financial position and debt management strategy.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-15T12:36:43.881474+00:00","company_name":"SCOTTS MIRACLE-GRO CO","ticker":"SMG","filing_date":"2026-09-15"}]}