---
schema_version: "secwatch.filing_event.v1"
accession: "0000825542-26-000043"
form_type: "8-K"
ticker: "SMG"
cik: "0000825542"
company_name: "SCOTTS MIRACLE-GRO CO"
filed_at: "2026-08-27T12:07:52+00:00"
generated_at: "2026-08-27T12:10:11.920013+00:00"
event_type: "debt"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Scotts Miracle-Gro extends $750M receivables facility to Aug 31, 2027

## Summary
- Third Amendment dated Aug 24, 2026 moves Purchase Termination Date to Aug 31, 2027 from Sept 1, 2026.
- Facility permits sales of up to $750M of customer receivables to JPMorgan on an uncommitted weekly basis.
- Non-recourse except limited recourse; supported by $75M standby letters of credit under senior secured revolver.
- Amendment updates Credit Agreement reference to Seventh Amended and Restated Credit Agreement dated Nov 21, 2025.

## SEC filing metadata
- accession: 0000825542-26-000043
- form_type: 8-K
- ticker: SMG
- cik: 0000825542
- company_name: SCOTTS MIRACLE-GRO CO
- filed_at: 2026-08-27T12:07:52+00:00
- event_type: debt
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 1.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/825542/000082554226000043/0000825542-26-000043-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/825542/000082554226000043/smg-20260827.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000825542-26-000043
- JSON: https://secwatch.observer/filing/0000825542-26-000043.json
- Plain text: https://secwatch.observer/filing/0000825542-26-000043.txt

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