---
schema_version: "secwatch.filing_event.v1"
accession: "0000825542-26-000036"
form_type: "8-K"
ticker: "SMG"
cik: "0000825542"
company_name: "SCOTTS MIRACLE-GRO CO"
filed_at: "2026-07-29T11:36:42+00:00"
generated_at: "2026-07-29T11:40:08.940415+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Scotts Miracle-Gro Q3 adj EPS $2.82 (+8% YoY); raises FY guidance to $4.30-$4.45

## Summary
- Net sales $1.17B (+1% YoY); GAAP EPS $1.75 (-34% YoY) due to impairment/restructuring.
- Non-GAAP adjusted EPS $2.82 (+8% YoY); gross margin rate 31.3% (-100bps) from Iran conflict costs.
- Full-year non-GAAP adjusted EPS guidance raised to $4.30-$4.45 from $4.15-$4.35.
- CEO transition: Nate Baxter succeeded Jim Hagedorn on June 29, 2026; Hagedorn Partnership supports.
- Net leverage ratio improved to 3.78x (down 0.37x YoY); free cash flow guidance $275M.

## SEC filing metadata
- accession: 0000825542-26-000036
- form_type: 8-K
- ticker: SMG
- cik: 0000825542
- company_name: SCOTTS MIRACLE-GRO CO
- filed_at: 2026-07-29T11:36:42+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/825542/000082554226000036/0000825542-26-000036-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/825542/000082554226000036/smg-20260729.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000825542-26-000036
- JSON: https://secwatch.observer/filing/0000825542-26-000036.json
- Plain text: https://secwatch.observer/filing/0000825542-26-000036.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.