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Griffon Corp – ‘10-K’ for 9/30/14 – ‘EX-101.DEF’

On:  Wednesday, 11/12/14, at 5:40pm ET   ·   As of:  11/13/14   ·   For:  9/30/14   ·   Accession #:  50725-14-6   ·   File #:  1-06620

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  As Of               Filer                 Filing    For·On·As Docs:Size

11/13/14  Griffon Corp                      10-K        9/30/14  127:30M

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.54M 
 2: EX-10.43    Material Contract -- exhibit1043                    HTML     60K 
 3: EX-10.44    Material Contract -- exhibit1044                    HTML     39K 
 4: EX-21       Subsidiaries List                                   HTML     39K 
 5: EX-23       Consent of Experts or Counsel                       HTML     37K 
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     44K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     44K 
 8: EX-32       Certification -- §906 - SOA'02                      HTML     40K 
85: R1          Document And Entity Information                     HTML     65K 
64: R2          Consolidated Balance Sheets                         HTML    141K 
80: R3          Consolidated Balance Sheets (Parentheticals)        HTML     62K 
89: R4          Consolidated Statements of Operations and           HTML    155K 
                Comprehensive Income (Loss)                                      
115: R5          Consolidated Statements of Cash Flows               HTML    156K  
67: R6          Consolidated Statements of Shareholders' Equity     HTML     99K 
79: R7          Description of Business and Summary of Significant  HTML    118K 
                Accounting Policies                                              
58: R8          Acquisitions                                        HTML     87K 
47: R9          Inventories                                         HTML     47K 
117: R10         Property, Plant and Equipment                       HTML     50K  
91: R11         Goodwill and Other Intangibles                      HTML     90K 
90: R12         Discontinued Operations                             HTML     60K 
97: R13         Accrued Liabilities                                 HTML     55K 
98: R14         Restructuring and Other Related Charges             HTML     89K 
95: R15         Warranty Liability                                  HTML     48K 
99: R16         Notes Payable, Capitalized Leases and Long-Term     HTML    336K 
                Debt                                                             
81: R17         Employee Benefit Plans                              HTML    314K 
86: R18         Income Taxes                                        HTML    157K 
93: R19         Stockholders' Equity and Equity Compensation        HTML    106K 
126: R20         Commitments and Contingent Liabilities              HTML     53K  
108: R21         Earnings (Loss) Per Share                           HTML     52K  
73: R22         Related Parties                                     HTML     43K 
92: R23         Quarterly Financial Information (Unaudited)         HTML     91K 
76: R24         Reportable Segments                                 HTML    206K 
36: R25         Other Income (Expense)                              HTML     40K 
109: R26         Other Comprehensive Income (Loss)                   HTML    108K  
122: R27         Consolidating Guarantor and Non-Guarantor           HTML    737K  
                Financial Information                                            
52: R28         Subsequent Events                                   HTML     39K 
51: R29         Schedule Ii Valuation and Qualifying Accounts       HTML    145K 
56: R30         Description of Business and Summary of Significant  HTML    170K 
                Accounting Policies (Policies)                                   
57: R31         Acquisitions (Tables)                               HTML     78K 
59: R32         Inventories (Tables)                                HTML     45K 
24: R33         Property, Plant and Equipment (Tables)              HTML     49K 
106: R34         Goodwill and Other Intangibles (Tables)             HTML     85K  
71: R35         Discontinued Operations (Tables)                    HTML     55K 
74: R36         Accrued Liabilities (Tables)                        HTML     54K 
42: R37         Restructuring and Other Related Charges (Tables)    HTML     82K 
125: R38         Warranty Liability (Tables)                         HTML     46K  
15: R39         Notes Payable, Capitalized Leases and Long-Term     HTML    362K 
                Debt (Tables)                                                    
61: R40         Employee Benefit Plans (Tables)                     HTML    306K 
113: R41         Income Taxes (Tables)                               HTML    157K  
39: R42         Stockholders' Equity and Equity Compensation        HTML     88K 
                (Tables)                                                         
50: R43         Earnings (Loss) Per Share (Tables)                  HTML     50K 
55: R44         Quarterly Financial Information (Unaudited)         HTML     85K 
                (Tables)                                                         
65: R45         Reportable Segments (Tables)                        HTML    200K 
23: R46         Other Comprehensive Income (Loss) (Tables)          HTML    109K 
46: R47         Consolidating Guarantor and Non-Guarantor           HTML    736K 
                Financial Information (Tables)                                   
17: R48         Description of Business and Summary of Significant  HTML    161K 
                Accounting Policies (Details)                                    
111: R49         Acquisitions (Details)                              HTML     52K  
38: R50         Acquisitions (Details) - Summary of Fair Values of  HTML     63K 
                Assets Acquired                                                  
107: R51         Acquisitions (Details) - Summary of Goodwill and    HTML     54K  
                Intangible Asset Classifications                                 
43: R52         INVENTORIES (Details) - Summary of Inventories      HTML     46K 
                stated at lower cost                                             
62: R53         PROPERTY, PLANT AND EQUIPMENT (Details) - Summary   HTML     48K 
                of property plant and equipment                                  
16: R54         GOODWILL AND OTHER INTANGIBLES (Details) - Summary  HTML     46K 
                of changes in carrying value of goodwill                         
20: R55         GOODWILL AND OTHER INTANGIBLES (Details) - Summary  HTML     50K 
                of gross carrying value and accumulated                          
                amortization of intangible assets                                
54: R56         Goodwill and Other Intangibles (Details)            HTML     54K 
28: R57         Discontinued Operations (Details)                   HTML     46K 
118: R58         Discontinued Operations (Details) - Summary of      HTML     52K  
                discontinued operations                                          
69: R59         ACCRUED LIABILITIES (Details) - Schedule of         HTML     64K 
                accrued liabilities                                              
96: R60         Restructuring and Other Related Charges (Details)   HTML     62K 
45: R61         Restructuring and Other Related Charges (Details)   HTML     44K 
                - Summary of the restructuring and other related                 
                charges                                                          
48: R62         Restructuring and Other Related Charges (Details)   HTML     50K 
                - Summary of accrued liability for the                           
                restructuring and related charges                                
104: R63         Warranty Liability (Details)                        HTML     39K  
100: R64         Warranty Liability (Details) - Summary of changes   HTML     44K  
                in warrant liability included in Accrued                         
                liabilities                                                      
72: R65         NOTES PAYABLE, CAPITALIZED LEASES AND LONG-TERM     HTML     49K 
                DEBT (Details) - Summary of net minimum payments                 
                on capitalized leases                                            
102: R66         Notes Payable, Capitalized Leases and Long-Term     HTML    463K  
                Debt (Details)                                                   
44: R67         Notes Payable, Capitalized Leases and Long-Term     HTML    105K 
                Debt (Details) - Summary of Long-Term Debt                       
77: R68         Notes Payable, Capitalized Leases and Long-Term     HTML    114K 
                Debt (Details) - Summary of Interest Expense                     
                Incurred                                                         
121: R69         Employee Benefit Plans (Details)                    HTML     92K  
19: R70         Employee Benefit Plans (Details) - Schedule of net  HTML     63K 
                periodic costs                                                   
35: R71         Employee Benefit Plans (Details) -                  HTML     47K 
                Weighted-average assumptions used in determining                 
                the net periodic benefit costs                                   
63: R72         Employee Benefit Plans (Details) - Plan assets and  HTML    145K 
                benefit obligation of the defined benefit plans                  
26: R73         Employee Benefit Plans (Details) - Schedule of      HTML     43K 
                weighted average assumptions used in determining                 
                benefit obligations                                              
124: R74         Employee Benefit Plans (Details) - Actual and       HTML     46K  
                weighted-average assets allocation for qualified                 
                benefit plans                                                    
40: R75         Employee Benefit Plans (Details) - Estimated        HTML     53K 
                future benefit payments to retirees                              
30: R76         Employee Benefit Plans (Details) - Pension and      HTML     78K 
                post-retirement plan assets by asset category                    
34: R77         Employee Benefit Plans (Details) - ESOP Shares      HTML     43K 
21: R78         INCOME TAXES (Details) - Components of Income       HTML     43K 
                before taxes and discontinued operations                         
25: R79         INCOME TAXES (Details) - Provision (benefit) for    HTML     59K 
                income taxes on income from continuing operations                
87: R80         Income Taxes (Details)                              HTML     56K 
32: R81         Income Taxes (Details) - Schedule of effective      HTML     72K 
                income tax rate reconciliation                                   
119: R82         Income Taxes (Details) - Schedule of deferred tax   HTML     94K  
                assets and liabilities                                           
60: R83         Income Taxes (Details) - Components of net          HTML     48K 
                deferred tax asset (liability), by balance sheet                 
                account                                                          
94: R84         Income Taxes (Details) - Schedule of unrecognized   HTML     51K 
                tax benefits                                                     
101: R85         Stockholders' Equity and Equity Compensation        HTML    145K  
                (Details)                                                        
31: R86         Stockholders' Equity and Equity Compensation        HTML     44K 
                (Details) - Summary of stock-based compensation                  
                expense (Details)                                                
33: R87         Stockholders' Equity and Equity Compensation        HTML     54K 
                (Details) - Summary of stock option activity                     
116: R88         Stockholders' Equity and Equity Compensation        HTML     63K  
                (Details) - Stock options activity range of                      
                exercise prices                                                  
27: R89         Stockholders' Equity and Equity Compensation        HTML     62K 
                (Details) - Summary of restricted stock activity                 
88: R90         Commitments and Contingent Liabilities (Details)    HTML     64K 
84: R91         EARNINGS (LOSS) PER SHARE (Details) - Basic and     HTML     51K 
                diluted EPS from continuing operations                           
105: R92         Related Parties (Details)                           HTML     55K  
83: R93         Quarterly Financial Information (Unaudited)         HTML     49K 
                (Details)                                                        
68: R94         Quarterly Financial Information (UNAUDITED)         HTML     59K 
                (Details) - Schedule of quarterly financial                      
                information                                                      
110: R95         REPORTABLE SEGMENTS (Details) - Schedule of         HTML    106K  
                Summary of Reconciliation of Segment Profit Before               
                Taxes and Operations                                             
66: R96         REPORTABLE SEGMENTS (Details) - Schedule of         HTML     49K 
                summary of segment assets                                        
41: R97         REPORTABLE SEGMENTS (Details) - Schedule of         HTML     58K 
                Segment Information by Geographic Region                         
75: R98         Reportable Segments (Details)                       HTML     42K 
70: R99         Other Income (Expense) (Details)                    HTML     42K 
53: R100        OTHER COMPREHENSIVE INCOME (LOSS) (Details) -       HTML     80K 
                Summary of Other Comprehensive Income                            
127: R101        OTHER COMPREHENSIVE INCOME (LOSS) (Details) -       HTML     44K  
                Accumulated Other Comprehensive Income                           
103: R102        Other Comprehensive Income (Loss) (Details) -       HTML     51K  
                Total Comprehensive Income (Loss)                                
82: R103        Other Comprehensive Income (LOSS) (Details) -       HTML     51K 
                Summary of Amounts Reclassified from Accumulated                 
                Other Comprehensive Income                                       
22: R104        Consolidating Guarantor and Non-Guarantor           HTML     42K 
                Financial Information (Details)                                  
112: R105        Consolidating Guarantor and Non-Guarantor           HTML    163K  
                Financial Information (Details) - Summary of                     
                consolidated balance sheets                                      
120: R106        Consolidating Guarantor and Non-Guarantor           HTML    177K  
                Financial Information (Details) - Summary of                     
                consolidated statement of operations and                         
                comprehensive income                                             
114: R107        Consolidating Guarantor and Non-Guarantor           HTML    203K  
                Financial Information (Details) - Summary of                     
                consolidated cash flows                                          
78: R108        Subsequent Events (Details)                         HTML     37K 
29: R109        SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS       HTML     58K 
                (Details) - Schedule of Valuation and Qualifying                 
                Accounts                                                         
123: XML         IDEA XML File -- Filing Summary                      XML    204K  
18: EXCEL       IDEA Workbook of Financial Reports                  XLSX    601K 
49: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   5.70M 
 9: EX-101.INS  XBRL Instance -- gff-20140930                        XML   7.82M 
11: EX-101.CAL  XBRL Calculations -- gff-20140930_cal                XML    414K 
12: EX-101.DEF  XBRL Definitions -- gff-20140930_def                 XML   1.13M 
13: EX-101.LAB  XBRL Labels -- gff-20140930_lab                      XML   3.07M 
14: EX-101.PRE  XBRL Presentations -- gff-20140930_pre               XML   1.73M 
10: EX-101.SCH  XBRL Schema -- gff-20140930                          XSD    355K 
37: ZIP         XBRL Zipped Folder -- 0000050725-14-000006-xbrl      Zip    549K

‘EX-101.DEF’   —   XBRL Definitions — gff-20140930_def

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<roleRef roleURI="http://griffoncorp.com/role/ConsolidatedBalanceSheetsParentheticals" xlink:href="gff-20140930.xsd#ConsolidatedBalanceSheetsParentheticals" xlink:type="simple"/>
<roleRef roleURI="http://griffoncorp.com/role/ConsolidatedStatementsOfCashFlows" xlink:href="gff-20140930.xsd#ConsolidatedStatementsOfCashFlows" xlink:type="simple"/>
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<roleRef roleURI="http://griffoncorp.com/role/ConsolidatingGuarantorAndNonGuarantorFinancialInformationDetailsSummaryOfConsolidatedBalanceSheets" xlink:href="gff-20140930.xsd#ConsolidatingGuarantorAndNonGuarantorFinancialInformationDetailsSummaryOfConsolidatedBalanceSheets" xlink:type="simple"/>
<roleRef roleURI="http://griffoncorp.com/role/ConsolidatingGuarantorAndNonGuarantorFinancialInformationDetailsSummaryOfConsolidatedCashFlows" xlink:href="gff-20140930.xsd#ConsolidatingGuarantorAndNonGuarantorFinancialInformationDetailsSummaryOfConsolidatedCashFlows" xlink:type="simple"/>
<roleRef roleURI="http://griffoncorp.com/role/ConsolidatingGuarantorAndNonGuarantorFinancialInformationDetailsSummaryOfConsolidatedStatementOfOperationsAndComprehensiveIncome" xlink:href="gff-20140930.xsd#ConsolidatingGuarantorAndNonGuarantorFinancialInformationDetailsSummaryOfConsolidatedStatementOfOperationsAndComprehensiveIncome" xlink:type="simple"/>
<roleRef roleURI="http://griffoncorp.com/role/ConsolidatingGuarantorAndNonGuarantorFinancialInformationTables" xlink:href="gff-20140930.xsd#ConsolidatingGuarantorAndNonGuarantorFinancialInformationTables" xlink:type="simple"/>
<roleRef roleURI="http://griffoncorp.com/role/DescriptionOfBusinessAndSummaryOfSignificantAccountingPolicies" xlink:href="gff-20140930.xsd#DescriptionOfBusinessAndSummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<roleRef roleURI="http://griffoncorp.com/role/DescriptionOfBusinessAndSummaryOfSignificantAccountingPoliciesDetails" xlink:href="gff-20140930.xsd#DescriptionOfBusinessAndSummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple"/>
<roleRef roleURI="http://griffoncorp.com/role/DescriptionOfBusinessAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:href="gff-20140930.xsd#DescriptionOfBusinessAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
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<roleRef roleURI="http://griffoncorp.com/role/EarningsLossPerShareDetailsBasicAndDilutedEpsFromContinuingOperations" xlink:href="gff-20140930.xsd#EarningsLossPerShareDetailsBasicAndDilutedEpsFromContinuingOperations" xlink:type="simple"/>
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<roleRef roleURI="http://griffoncorp.com/role/EmployeeBenefitPlansDetailsActualAndWeightedAverageAssetsAllocationForQualifiedBenefitPlans" xlink:href="gff-20140930.xsd#EmployeeBenefitPlansDetailsActualAndWeightedAverageAssetsAllocationForQualifiedBenefitPlans" xlink:type="simple"/>
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<roleRef roleURI="http://griffoncorp.com/role/IncomeTaxesDetailsScheduleOfUnrecognizedTaxBenefits" xlink:href="gff-20140930.xsd#IncomeTaxesDetailsScheduleOfUnrecognizedTaxBenefits" xlink:type="simple"/>
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