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Griffon Corp – ‘10-K’ for 9/30/13 – ‘EX-23’

On:  Friday, 11/15/13, at 1:51pm ET   ·   For:  9/30/13   ·   Accession #:  930413-13-5414   ·   File #:  1-06620

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

11/15/13  Griffon Corp                      10-K        9/30/13  118:19M                                    Command Financial

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   1.02M 
 2: EX-21       Subsidiaries List                                   HTML     35K 
 3: EX-23       Consent of Experts or Counsel                       HTML     38K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     39K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     39K 
 6: EX-32       Certification -- §906 - SOA'02                      HTML     36K 
113: R1          Document And Entity Information                     HTML     63K  
72: R2          Consolidated Balance Sheets                         HTML    139K 
68: R3          Consolidated Balance Sheets (Parentheticals)        HTML     59K 
21: R4          Consolidated Statements of Operations and           HTML    147K 
                Comprehensive Income (Loss)                                      
70: R5          Consolidated Statements of Cash Flows               HTML    157K 
50: R6          Consolidated Statements of Shareholders' Equity     HTML     96K 
95: R7          Description of Business and Summary of Significant  HTML     82K 
                Accounting Policies                                              
51: R8          Acquisitions                                        HTML     48K 
54: R9          Inventories                                         HTML     43K 
22: R10         Property, Plant and Equipment                       HTML     45K 
52: R11         Goodwill and Other Intangibles                      HTML     64K 
94: R12         Discontinued Operations                             HTML     48K 
85: R13         Accrued Liabilities                                 HTML     43K 
69: R14         Restructuring and Other Related Charges             HTML     56K 
109: R15         Warranty Liability                                  HTML     40K  
91: R16         Notes Payable, Capitalized Leases and Long-Term     HTML    149K 
                Debt                                                             
18: R17         Employee Benefit Plans                              HTML    152K 
26: R18         Income Taxes                                        HTML    102K 
108: R19         Stockholders' Equity and Equity Compensation        HTML    101K  
112: R20         Commitments and Contingent Liabilities              HTML     47K  
115: R21         Earnings (Loss) Per Share                           HTML     44K  
111: R22         Related Parties                                     HTML     39K  
77: R23         Quarterly Financial Information (Unaudited)         HTML     59K 
23: R24         Reportable Segments                                 HTML    137K 
49: R25         Other Income (Expense)                              HTML     37K 
33: R26         Consolidating Guarantor and Non-Guarantor           HTML    401K 
                Financial Information                                            
32: R27         Subsequent Events                                   HTML     38K 
56: R28         Schedule Ii Valuation and Qualifying Accounts       HTML     95K 
76: R29         Accounting Policies, by Policy (Policies)           HTML    142K 
88: R30         Acquisitions (Tables)                               HTML     43K 
40: R31         Inventories (Tables)                                HTML     41K 
57: R32         Property, Plant and Equipment (Tables)              HTML     44K 
100: R33         Goodwill and Other Intangibles (Tables)             HTML     61K  
37: R34         Discontinued Operations (Tables)                    HTML     45K 
83: R35         Accrued Liabilities (Tables)                        HTML     42K 
84: R36         Restructuring and Other Related Charges (Tables)    HTML     53K 
60: R37         Warranty Liability (Tables)                         HTML     40K 
31: R38         Notes Payable, Capitalized Leases and Long-Term     HTML    163K 
                Debt (Tables)                                                    
82: R39         Employee Benefit Plans (Tables)                     HTML    158K 
38: R40         Income Taxes (Tables)                               HTML    107K 
55: R41         Stockholders' Equity and Equity Compensation        HTML     92K 
                (Tables)                                                         
89: R42         Earnings (Loss) Per Share (Tables)                  HTML     42K 
44: R43         Quarterly Financial Information (Unaudited)         HTML     55K 
                (Tables)                                                         
78: R44         Reportable Segments (Tables)                        HTML    134K 
67: R45         Consolidating Guarantor and Non-Guarantor           HTML    400K 
                Financial Information (Tables)                                   
36: R46         Description of Business and Summary of Significant  HTML    137K 
                Accounting Policies (Details)                                    
98: R47         Acquisitions (Details)                              HTML     40K 
28: R48         Acquisitions (Details) - Summary of Fair Values of  HTML     51K 
                Assets Acquired                                                  
39: R49         Acquisitions (Details) - Summary of Goodwill and    HTML     49K 
                Intangible Asset Classifications                                 
66: R50         INVENTORIES (Details) - Summary of Inventories      HTML     44K 
                stated at lower cost                                             
73: R51         PROPERTY, PLANT AND EQUIPMENT (Details) - Summary   HTML     46K 
                of property plant and equipment                                  
97: R52         Goodwill and Other Intangibles (Details)            HTML     52K 
19: R53         Goodwill and Other Intangibles (Details) - Summary  HTML     46K 
                of changes in carrying value of goodwill                         
80: R54         Goodwill and Other Intangibles (Details) - Summary  HTML     50K 
                of gross carrying value and accumulated                          
                amortization of intangible assets                                
63: R55         Discontinued Operations (Details)                   HTML     44K 
25: R56         Discontinued Operations (Details) - Summary of      HTML     50K 
                discontinued operations                                          
30: R57         ACCRUED LIABILITIES (Details) - Schedule of         HTML     64K 
                accrued liabilities                                              
71: R58         Restructuring and Other Related Charges (Details)   HTML     72K 
106: R59         Restructuring and Other Related Charges (Details)   HTML     42K  
                - Summary of the restructuring and other related                 
                charges                                                          
117: R60         Restructuring and Other Related Charges (Details)   HTML     48K  
                - Summary of accrued liability for the                           
                restructuring and related charges                                
116: R61         Warranty Liability (Details)                        HTML     37K  
86: R62         Warranty Liability (Details) - Summary of changes   HTML     42K 
                in warrant liability included in Accrued                         
                liabilities                                                      
43: R63         Notes Payable, Capitalized Leases and Long-Term     HTML    430K 
                Debt (Details)                                                   
41: R64         Notes Payable, Capitalized Leases and Long-Term     HTML     48K 
                Debt (Details) - Summary of net minimum payments                 
                on capitalized leases                                            
81: R65         Notes Payable, Capitalized Leases and Long-Term     HTML    111K 
                Debt (Details) - Summary of Long-Term Debt                       
105: R66         Notes Payable, Capitalized Leases and Long-Term     HTML    117K  
                Debt (Details) - Summary of Interest Expense                     
                Incurred                                                         
24: R67         Employee Benefit Plans (Details)                    HTML     87K 
110: R68         Employee Benefit Plans (Details) - Schedule of net  HTML     61K  
                periodic costs                                                   
45: R69         Employee Benefit Plans (Details) -                  HTML     45K 
                Weighted-average assumptions used in determining                 
                the net periodic benefit costs                                   
61: R70         Employee Benefit Plans (Details) - Plan assets and  HTML    138K 
                benefit obligation of the defined benefit plans                  
58: R71         Employee Benefit Plans (Details) - Schedule of      HTML     41K 
                weighted average assumptions used in determining                 
                benefit obligations                                              
42: R72         Employee Benefit Plans (Details) - Actual and       HTML     44K 
                weighted-average assets allocation for qualified                 
                benefit plans                                                    
53: R73         Employee Benefit Plans (Details) - Estimated        HTML     48K 
                future benefit payments to retirees                              
93: R74         Employee Benefit Plans (Details) - Pension and      HTML     75K 
                post-retirement plan assets by asset category                    
75: R75         Employee Benefit Plans (Details) - Schedule of      HTML     39K 
                activity for level 3 assets                                      
14: R76         Employee Benefit Plans (Details) - ESOP Shares      HTML     41K 
79: R77         Income Taxes (Details)                              HTML     53K 
15: R78         Income Taxes (Details) - Components of Income       HTML     42K 
                before taxes and discontinued operations                         
74: R79         Income Taxes (Details) - Provision (benefit) for    HTML     56K 
                income taxes on income from continuing operations                
29: R80         Income Taxes (Details) - Schedule of effective      HTML     72K 
                income tax rate reconciliation                                   
103: R81         Income Taxes (Details) - Schedule of deferred tax   HTML     91K  
                assets and liabilities                                           
99: R82         Income Taxes (Details) - Components of net          HTML     47K 
                deferred tax asset (liability), by balance sheet                 
                account                                                          
107: R83         Income Taxes (Details) - Schdule of unrecognized    HTML     46K  
                tax benefits                                                     
114: R84         Stockholders' Equity and Equity Compensation        HTML    103K  
                (Details)                                                        
118: R85         Stockholders' Equity and Equity Compensation        HTML    110K  
                (Details) - Summary of stock option activity                     
13: R86         Stockholders' Equity and Equity Compensation        HTML     66K 
                (Details) - Stock options activity range of                      
                exercise prices                                                  
27: R87         Stockholders' Equity and Equity Compensation        HTML     71K 
                (Details) - Summary of restricted stock activity                 
104: R88         Commitments and Contingent Liabilities (Details)    HTML     61K  
87: R89         EARNINGS (LOSS) PER SHARE (Details) - Basic and     HTML     49K 
                diluted EPS from continuing operations                           
96: R90         Related Parties (Details)                           HTML     39K 
92: R91         Quarterly Financial Information (Unaudited)         HTML     42K 
                (Details)                                                        
16: R92         Quarterly Financial Information (UNAUDITED)         HTML     57K 
                (Details) - Schedule of quarterly financial                      
                information                                                      
46: R93         Reportable Segments (Details)                       HTML     40K 
47: R94         Reportable Segments (Details) - Schedule of         HTML    128K 
                Summary of Reconciliation of Segment Profit Before               
                Taxes and Operations                                             
62: R95         Reportable Segments (Details) - Schedule of         HTML     46K 
                summary of segment assets                                        
48: R96         Reportable Segments (Details) - Schedule of         HTML     56K 
                Segment Information by Geographic Region                         
102: R97         Other Income (Expense) (Details)                    HTML     40K  
35: R98         CONSOLIDATING GUARANTOR AND NON-GUARANTOR           HTML    161K 
                FINANCIAL INFORMATION (Details) - Summary of                     
                consolidated balance sheets                                      
17: R99         CONSOLIDATING GUARANTOR AND NON-GUARANTOR           HTML    176K 
                FINANCIAL INFORMATION (Details) - Summary of                     
                consolidated statement of operations and                         
                comprehensive income                                             
101: R100        CONSOLIDATING GUARANTOR AND NON-GUARANTOR           HTML    193K  
                FINANCIAL INFORMATION (Details) - Summary of                     
                consolidated cash flows                                          
59: R101        Subsequent Events (Details)                         HTML     54K 
90: R102        SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS       HTML     56K 
                (Details) - Schedule of Valuation and Qualifying                 
                Accounts                                                         
65: XML         IDEA XML File -- Filing Summary                      XML    184K 
20: EXCEL       IDEA Workbook of Financial Reports                  XLSX    451K 
64: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   4.10M 
 7: EX-101.INS  XBRL Instance -- gff-20130930                        XML   4.89M 
 9: EX-101.CAL  XBRL Calculations -- gff-20130930_cal                XML    328K 
10: EX-101.DEF  XBRL Definitions -- gff-20130930_def                 XML   1.48M 
11: EX-101.LAB  XBRL Labels -- gff-20130930_lab                      XML   2.50M 
12: EX-101.PRE  XBRL Presentations -- gff-20130930_pre               XML   1.49M 
 8: EX-101.SCH  XBRL Schema -- gff-20130930                          XSD    415K 
34: ZIP         XBRL Zipped Folder -- 0000930413-13-005414-xbrl      Zip    390K 


‘EX-23’   —   Consent of Experts or Counsel


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



EXHIBIT 23

 

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

 

We have issued our report dated November 15, 2013 with respect to the consolidated financial statements, schedules and internal control over financial reporting included in the Annual Report of Griffon Corporation on Form 10-K for the year ended September 30, 2013. We hereby consent to the incorporation by reference of said report in the Registration Statements of Griffon Corporation of SEC Form S-3 (File No. 333-181278, effective July 5, 2012), Forms S-4 (File No. 333-175109, effective June 24, 2011, and File No. 333-181279, effective July 5, 2012) and Forms S-8 (File No. 33-39090, effective February 22, 1991; File No. 33-62966, effective May 19, 1993; File No. 33-52319, effective February 18, 1994; File No. 333-21503, effective February 10, 1997; File No. 333-62319, effective August 26, 1998; File No. 333-84409, effective August 3, 1999; File No. 333-67760, effective August 17, 2001; File No. 333-88422, effective May 16, 2002; File No. 333-102742, effective January 27, 2003; File No. 333-131737, effective February 10, 2006; File No. 333- 133833, effective May 5, 2006; File No. 333-149811, effective March 19, 2008; File No. 333-157190, effective February 9, 2009; and File No. 333-172162, effective February 10, 2011).

 

 

 

 

/s/ GRANT THORNTON LLP

 

New York, New York

November 15, 2013

 C: 
 C:  

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:11/15/134
For Period end:9/30/13
7/5/12EFFECT
6/24/118-K,  S-4
2/10/11S-8
2/9/0910-Q,  S-8,  SC 13G/A
3/19/08S-8,  SC 13D/A
5/5/06S-8
2/10/06S-8
1/27/03S-8
5/16/02S-8
8/17/01S-8
8/3/99S-8
8/26/98S-8
2/10/97S-3,  S-8
2/18/94S-8
5/19/93
 List all Filings 


2 Subsequent Filings that Reference this Filing

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

 3/27/14  SEC                               UPLOAD9/24/17    1:125K Griffon Corp.
 3/04/14  SEC                               UPLOAD9/24/17    1:173K Griffon Corp.
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Filing Submission 0000930413-13-005414   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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