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Spectrum Brands Holdings, Inc., et al. – ‘10-Q’ for 12/31/23 – ‘EX-32.2’

On:  Thursday, 2/8/24, at 10:04am ET   ·   For:  12/31/23   ·   Accession #:  109177-24-13   ·   File #s:  1-04219, 333-192634-03

Previous ‘10-Q’:  ‘10-Q’ on 8/11/23 for 7/2/23   ·   Next & Latest:  ‘10-Q’ on 5/9/24 for 3/31/24

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

 2/08/24  Spectrum Brands Holdings, Inc.    10-Q       12/31/23  102:11M
          SB/RH Holdings, LLC

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   2.19M 
 2: EX-21.1     Subsidiaries List                                   HTML     33K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     32K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     32K 
 5: EX-31.3     Certification -- §302 - SOA'02                      HTML     32K 
 6: EX-31.4     Certification -- §302 - SOA'02                      HTML     32K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     30K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     30K 
 9: EX-32.3     Certification -- §906 - SOA'02                      HTML     30K 
10: EX-32.4     Certification -- §906 - SOA'02                      HTML     30K 
16: R1          Cover                                               HTML     87K 
17: R2          Condensed Consolidated Statements of Financial      HTML    159K 
                Position                                                         
18: R3          Condensed Consolidated Statements of Income         HTML    166K 
19: R4          Condensed Consolidated Statements of Comprehensive  HTML    104K 
                Income                                                           
20: R5          Condensed Consolidated Statements of Shareholder's  HTML    100K 
                Equity                                                           
21: R6          Condensed Consolidated Statements of Cash Flows     HTML    154K 
22: R7          Condensed Consolidated Statements of Financial      HTML    167K 
                Position - SB/RH                                                 
23: R8          Condensed Consolidated Statements of Income -       HTML    132K 
                SB/RH                                                            
24: R9          Condensed Consolidated Statements of Comprehensive  HTML    113K 
                Income - SB/RH                                                   
25: R10         Condensed Consolidated Statements of Shareholder's  HTML     76K 
                Equity - SB/RH                                                   
26: R11         Condensed Consolidated Statements of Cash Flows -   HTML    164K 
                SB/RH                                                            
27: R12         Basis of Presentation and Significant Accounting    HTML     40K 
                Policies                                                         
28: R13         Divestitures                                        HTML     66K 
29: R14         Revenue Recognition                                 HTML     77K 
30: R15         Receivables and Concentration of Credit Risk        HTML     30K 
31: R16         Inventories                                         HTML     36K 
32: R17         Property, Plant and Equipment                       HTML     41K 
33: R18         Goodwill and Intangible Assets                      HTML     67K 
34: R19         Debt                                                HTML     62K 
35: R20         Derivatives                                         HTML     77K 
36: R21         Fair Value of Financial Instruments                 HTML     55K 
37: R22         Shareholders' Equity                                HTML     54K 
38: R23         Share Based Compensation                            HTML     58K 
39: R24         Accumulated Other Comprehensive Income              HTML    112K 
40: R25         Income Taxes                                        HTML     38K 
41: R26         Commitments and Contingencies                       HTML     36K 
42: R27         Segment Information                                 HTML    126K 
43: R28         Earnings Per Share - Sbh                            HTML     53K 
44: R29         Pay vs Performance Disclosure                       HTML     39K 
45: R30         Insider Trading Arrangements                        HTML     33K 
46: R31         Basis of Presentation and Significant Accounting    HTML     38K 
                Policies (Policies)                                              
47: R32         Basis of Presentation and Significant Accounting    HTML     34K 
                Policies (Tables)                                                
48: R33         Divestitures (Tables)                               HTML     61K 
49: R34         Revenue Recognition (Tables)                        HTML     72K 
50: R35         Inventories (Tables)                                HTML     37K 
51: R36         Property, Plant and Equipment (Tables)              HTML     40K 
52: R37         Goodwill and Intangible Assets (Tables)             HTML     74K 
53: R38         Debt (Tables)                                       HTML     52K 
54: R39         Derivatives (Tables)                                HTML     72K 
55: R40         Fair Value of Financial Instruments (Tables)        HTML     52K 
56: R41         Shareholders' Equity (Tables)                       HTML     47K 
57: R42         Share Based Compensation (Tables)                   HTML     57K 
58: R43         Accumulated Other Comprehensive Income (Tables)     HTML    114K 
59: R44         Income Taxes (Tables)                               HTML     33K 
60: R45         Segment Information (Tables)                        HTML    118K 
61: R46         Earnings Per Share - Sbh (Tables)                   HTML     52K 
62: R47         Basis of Presentation and Significant Accounting    HTML     38K 
                Policies (Details)                                               
63: R48         DIVESTITURES - Summary of Components of Income      HTML     61K 
                from Discontinued Operations, Net of Tax (Details)               
64: R49         DIVESTITURES - Narrative (Details)                  HTML     61K 
65: R50         DIVESTITURES - Summary of Components of Income      HTML     50K 
                from Discontinued Operations before Income Taxes                 
                (Details)                                                        
66: R51         DIVESTITURES - Significant Non-cash Items and       HTML     33K 
                Capital Expenditures of Discontinued Operations                  
                (Details)                                                        
67: R52         REVENUE RECOGNITION - Disaggregation of Revenue     HTML     73K 
                (Details)                                                        
68: R53         REVENUE RECOGNITION - Narrative (Details)           HTML     53K 
69: R54         Receivables and Concentration of Credit Risk        HTML     38K 
                (Details)                                                        
70: R55         Inventories (Details)                               HTML     37K 
71: R56         PROPERTY, PLANT AND EQUIPMENT - Schedule of         HTML     49K 
                Property, Plant and Equipment (Details)                          
72: R57         PROPERTY, PLANT AND EQUIPMENT - Narrative           HTML     29K 
                (Details)                                                        
73: R58         GOODWILL AND INTANGIBLE ASSETS - Changes in the     HTML     38K 
                Carrying Amount of Goodwill by Reporting Segment                 
                (Details)                                                        
74: R59         GOODWILL AND INTANGIBLE ASSETS - Schedule of        HTML     50K 
                Carrying Value and Accumulated Amortization for                  
                Intangible Assets (Details)                                      
75: R60         GOODWILL AND INTANGIBLE ASSETS - Narrative          HTML     32K 
                (Details)                                                        
76: R61         GOODWILL AND INTANGIBLE ASSETS - Schedule of        HTML     38K 
                Future Amortization Expense (Details)                            
77: R62         DEBT - Schedule of Debt (Details)                   HTML     59K 
78: R63         DEBT - Narrative (Details)                          HTML    105K 
79: R64         DERIVATIVES - Narrative (Details)                   HTML     54K 
80: R65         DERIVATIVES - Summary of Impact of Designated       HTML     42K 
                Hedges and Gain (Loss) (Details)                                 
81: R66         DERIVATIVES - Summary of Impact of Derivative       HTML     33K 
                Instruments (Details)                                            
82: R67         DERIVATIVES - Schedule of Fair Value of             HTML     48K 
                Outstanding Derivative Instruments (Details)                     
83: R68         DERIVATIVES - Summary of Impact of Designated       HTML     33K 
                Hedges and Gain (Loss) - Net Investment Hedge                    
                (Details)                                                        
84: R69         Fair Value of Financial Instruments (Details)       HTML     60K 
85: R70         SHAREHOLDERS' EQUITY - Summary of Activity of       HTML     45K 
                Common Stock Repurchase Program (Details)                        
86: R71         SHAREHOLDERS' EQUITY - Narrative (Details)          HTML     61K 
87: R72         SHARE BASED COMPENSATION - Summary of Share Based   HTML     39K 
                Compensation Expense (Details)                                   
88: R73         SHARE BASED COMPENSATION - Narrative (Details)      HTML     42K 
89: R74         SHARE BASED COMPENSATION - Summary of Activity of   HTML     67K 
                the RSUs Granted (Details)                                       
90: R75         ACCUMULATED OTHER COMPREHENSIVE INCOME - Schedule   HTML    107K 
                of Accumulated Other Comprehensive Income                        
                (Details)                                                        
91: R76         ACCUMULATED OTHER COMPREHENSIVE INCOME -            HTML     48K 
                Reclassifications Out of Accumulated Other                       
                Comprehensive Income (Details)                                   
92: R77         INCOME TAXES - Schedule of Effective Tax Rate       HTML     31K 
                (Details)                                                        
93: R78         INCOME TAXES - Narrative (Details)                  HTML     37K 
94: R79         Commitments and Contingencies (Details)             HTML     44K 
95: R80         SEGMENT INFORMATION - Net Sales Relating to         HTML     39K 
                Segments (Details)                                               
96: R81         SEGMENT INFORMATION - Schedule of Segment           HTML    108K 
                Information (Details)                                            
97: R82         Earnings Per Share - Sbh (Details)                  HTML     93K 
99: XML         IDEA XML File -- Filing Summary                      XML    179K 
102: XML         XBRL Instance -- spb-20231231_htm                    XML   2.40M  
98: EXCEL       IDEA Workbook of Financial Report Info              XLSX    167K 
12: EX-101.CAL  XBRL Calculations -- spb-20231231_cal                XML    233K 
13: EX-101.DEF  XBRL Definitions -- spb-20231231_def                 XML   1.02M 
14: EX-101.LAB  XBRL Labels -- spb-20231231_lab                      XML   1.93M 
15: EX-101.PRE  XBRL Presentations -- spb-20231231_pre               XML   1.44M 
11: EX-101.SCH  XBRL Schema -- spb-20231231                          XSD    173K 
100: JSON        XBRL Instance as JSON Data -- MetaLinks              580±   863K  
101: ZIP         XBRL Zipped Folder -- 0000109177-24-000013-xbrl      Zip    657K  


‘EX-32.2’   —   Certification — §906 – SOA’02


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Exhibit 32.2
CERTIFICATION OF THE CHIEF FINANCIAL OFFICER PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly Report on Form 10-Q of Spectrum Brands Holdings, Inc. (the “Company”) for the quarterly period ended December 31, 2023 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Jeremy W. Smeltser, as Chief Financial Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:
1.The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2.The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.
/s/ Jeremy W. Smeltser
Name:Jeremy W. Smeltser
Title:Chief Financial Officer
Date:February 8, 2024
This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to liability under that section. This certification shall not be deemed incorporated by reference in any filing under the Securities Act or Exchange Act, except to the extent that the Company specifically incorporates it by reference.
A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:2/8/248-K
For Period end:12/31/23
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Filing Submission 0000109177-24-000013   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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