v3.23.1
Supplemental Financial Statement Information
 6 Months Ended
Mar. 31, 2023
Financial Statement Related Disclosures [Abstract]  
Suplemental Financial Statement Information Supplemental Financial Statement Information
The components of certain income statement accounts are as follows:

For the Quarters Ended March 31,For the Six Months Ended March 31,
2023202220232022
Other items, net
Interest income
$(1.1)$(0.3)$(1.3)$(0.5)
Foreign currency exchange loss/(gain)4.5 (0.1)3.5 1.2 
Pension cost/(benefit) other than service costs0.6 (1.1)1.3 (2.2)
Exit of Russian market— 7.5 — 7.5 
       Other(3.2)— (4.1)0.2 
Total Other items, net
$0.8 $6.0 $(0.6)$6.2 
The components of certain balance sheet accounts are as follows:
March 31, 2023September 30, 2022
Inventories  
Raw materials and supplies$148.4 $115.9 
Work in process224.0 201.6 
Finished products374.3 454.1 
Total inventories$746.7 $771.6 
Other Current Assets  
Miscellaneous receivables$24.2 $29.9 
Prepaid expenses108.1 90.9 
Value added tax collectible from customers26.7 27.7 
Other31.5 42.9 
Total other current assets$190.5 $191.4 
Property, Plant and Equipment  
Land$13.0 $14.4 
Buildings122.8 120.7 
Machinery and equipment842.3 828.2 
Construction in progress46.8 50.1 
Finance Leases39.2 39.0 
Total gross property1,064.1 1,052.4 
Accumulated depreciation(713.8)(690.3)
Total property, plant and equipment, net$350.3 $362.1 
Other Current Liabilities  
Accrued advertising, sales promotion and allowances$10.9 $13.4 
Accrued trade allowances43.0 57.7 
Accrued freight and warehousing29.7 37.2 
Accrued salaries, vacations and incentive compensation39.6 60.6 
Accrued interest expense20.7 20.5 
Restructuring reserve1.9 1.7 
Income taxes payable46.1 36.7 
Other85.1 106.1 
Total other current liabilities$277.0 $333.9 
Other Liabilities  
Pensions and other retirement benefits$49.4 $49.3 
Deferred compensation16.9 19.8 
Restructuring reserve4.6 — 
Mandatory transition tax13.1 16.7 
Other non-current liabilities48.8 52.3 
Total other liabilities$132.8 $138.1