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Spectrum Brands Holdings, Inc., et al. – ‘10-Q’ for 7/4/21 – ‘EX-31.3’

On:  Friday, 8/6/21, at 4:06pm ET   ·   For:  7/4/21   ·   Accession #:  109177-21-42   ·   File #s:  1-04219, 333-192634-03

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

 8/06/21  Spectrum Brands Holdings, Inc.    10-Q        7/04/21  120:16M
          SB/RH Holdings, LLC

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.98M 
 2: EX-21.1     Subsidiaries List                                   HTML     38K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     35K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     35K 
 5: EX-31.3     Certification -- §302 - SOA'02                      HTML     36K 
 6: EX-31.4     Certification -- §302 - SOA'02                      HTML     36K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     34K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     34K 
 9: EX-32.3     Certification -- §906 - SOA'02                      HTML     34K 
10: EX-32.4     Certification -- §906 - SOA'02                      HTML     34K 
17: R1          Cover                                               HTML     89K 
18: R2          Condensed Consolidated Statements of Financial      HTML    172K 
                Position                                                         
19: R3          Condensed Consolidated Statements of Income         HTML    193K 
20: R4          Condensed Consolidated Statements of Comprehensive  HTML    109K 
                Income                                                           
21: R5          Condensed Consolidated Statements of Shareholder's  HTML    235K 
                Equity                                                           
22: R6          Condensed Consolidated Statements of Cash Flows     HTML    178K 
23: R7          Basis of Presentation and Significant Accounting    HTML     61K 
                Policies                                                         
24: R8          Divestitures                                        HTML     49K 
25: R9          Acquisitions                                        HTML     84K 
26: R10         Restructuring and Related Charges                   HTML     95K 
27: R11         Revenue Recognition                                 HTML    125K 
28: R12         Receivables and Concentration of Credit Risk        HTML     33K 
29: R13         Inventories                                         HTML     39K 
30: R14         Property, Plant and Equipment                       HTML     44K 
31: R15         Goodwill and Intangible Assets                      HTML     75K 
32: R16         Debt                                                HTML     82K 
33: R17         Leases                                              HTML    169K 
34: R18         Derivatives                                         HTML    118K 
35: R19         Fair Value of Financial Instruments                 HTML     79K 
36: R20         Employee Benefit Plans                              HTML     70K 
37: R21         Shareholder's Equity                                HTML     69K 
38: R22         Share Based Compensation                            HTML     88K 
39: R23         Income Taxes                                        HTML     45K 
40: R24         Related Party Transactions                          HTML     40K 
41: R25         Commitments and Contingencies                       HTML     39K 
42: R26         Segment Information                                 HTML    133K 
43: R27         Earnings Per Share - Sbh                            HTML     69K 
44: R28         Basis of Presentation and Significant Accounting    HTML     46K 
                Policies (Policies)                                              
45: R29         Basis of Presentation and Significant Accounting    HTML     50K 
                Policies (Tables)                                                
46: R30         Divestitures (Tables)                               HTML     45K 
47: R31         Acquisitions (Tables)                               HTML     77K 
48: R32         Restructuring and Related Charges (Tables)          HTML     98K 
49: R33         Revenue Recognition (Tables)                        HTML    121K 
50: R34         Inventories (Tables)                                HTML     40K 
51: R35         Property, Plant and Equipment (Tables)              HTML     43K 
52: R36         Goodwill and Intangible Assets (Tables)             HTML     78K 
53: R37         Debt (Tables)                                       HTML     70K 
54: R38         Leases (Tables)                                     HTML    115K 
55: R39         Derivatives (Tables)                                HTML    117K 
56: R40         Fair Value of Financial Instruments (Tables)        HTML     77K 
57: R41         Employee Benefit Plans (Tables)                     HTML     66K 
58: R42         Shareholder's Equity (Tables)                       HTML     63K 
59: R43         Share Based Compensation (Tables)                   HTML     91K 
60: R44         Income Taxes (Tables)                               HTML     40K 
61: R45         Segment Information (Tables)                        HTML    125K 
62: R46         Earnings Per Share - Sbh (Tables)                   HTML     68K 
63: R47         BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING    HTML     48K 
                POLICIES - Summary of Transactions Related Charges               
                (Details)                                                        
64: R48         DIVESTITURES - Summary of Components of Income      HTML     55K 
                from Discontinued Operations, Net of Tax (Details)               
65: R49         DIVESTITURES - Narrative (Details)                  HTML     59K 
66: R50         ACQUISITIONS - Narrative (Details)                  HTML     70K 
67: R51         ACQUISITIONS - Purchase Price Allocation (Details)  HTML     45K 
68: R52         ACQUISITIONS - Assets Acquired and Liabilities      HTML     84K 
                Assumed (Details)                                                
69: R53         ACQUISITIONS - Intangible Assets (Details)          HTML     50K 
70: R54         RESTRUCTURING AND RELATED CHARGES - Narrative       HTML     37K 
                (Details)                                                        
71: R55         RESTRUCTURING AND RELATED CHARGES - Summary of      HTML     44K 
                Restructuring and Related Charges (Details)                      
72: R56         RESTRUCTURING AND RELATED CHARGES - Summary of      HTML     46K 
                Costs Incurred and Cumulative Costs By Cost Type                 
                (Details)                                                        
73: R57         RESTRUCTURING AND RELATED CHARGES - Rollforward of  HTML     46K 
                Restructuring Accrual (Details)                                  
74: R58         RESTRUCTURING AND RELATED CHARGES - Summary of      HTML     56K 
                Costs Incurred By Reporting Segment (Details)                    
75: R59         REVENUE RECOGNITION - Disaggregation of Revenue     HTML     91K 
                (Details)                                                        
76: R60         REVENUE RECOGNITION - Narrative (Details)           HTML     45K 
77: R61         Receivables and Concentration of Credit Risk        HTML     41K 
                (Details)                                                        
78: R62         Inventories (Details)                               HTML     41K 
79: R63         PROPERTY, PLANT AND EQUIPMENT - Schedule of         HTML     49K 
                Property, Plant and Equipment (Details)                          
80: R64         PROPERTY, PLANT AND EQUIPMENT - Narrative           HTML     33K 
                (Details)                                                        
81: R65         GOODWILL AND INTANGIBLE ASSETS - Changes in the     HTML     55K 
                Carrying Amount of Goodwill by Reporting Segment                 
                (Details)                                                        
82: R66         GOODWILL AND INTANGIBLE ASSETS - Schedule of        HTML     53K 
                Carrying Value and Accumulated Amortization for                  
                Intangible Assets (Details)                                      
83: R67         GOODWILL AND INTANGIBLE ASSETS - Narrative          HTML     34K 
                (Details)                                                        
84: R68         GOODWILL AND INTANGIBLE ASSETS - Schedule of        HTML     42K 
                Future Amortization Expense (Details)                            
85: R69         DEBT - Schedule of Debt (Details)                   HTML     79K 
86: R70         DEBT - Narrative (Details)                          HTML    101K 
87: R71         LEASES - Summary of Leases Related to Consolidated  HTML     58K 
                Statement of Financial Position (Details)                        
88: R72         LEASES - Narrative (Details)                        HTML     34K 
89: R73         LEASES - Schedule of Lease Costs (Details)          HTML     45K 
90: R74         LEASES - Summary of Cash Paid for Lease             HTML     42K 
                Liabilities (Details)                                            
91: R75         LEASES - Summary of Weighted-Average Lease Term     HTML     42K 
                and Discount Rate (Details)                                      
92: R76         LEASES - Schedule of Future Lease Payments Under    HTML     71K 
                Operating and Finance Leases (Details)                           
93: R77         DERIVATIVES - Narrative (Details)                   HTML     67K 
94: R78         DERIVATIVES - Schedule of Commodity Swap Contracts  HTML     40K 
                Outstanding (Details)                                            
95: R79         DERIVATIVES - Summary of Impact of Designated       HTML     48K 
                Hedges and Gain (Loss) (Details)                                 
96: R80         DERIVATIVES - Summary of Impact of Derivative       HTML     37K 
                Instruments (Details)                                            
97: R81         DERIVATIVES - Schedule of Fair Value of             HTML     58K 
                Outstanding Derivative Instruments (Details)                     
98: R82         DERIVATIVES - Summary of Impact of Designated       HTML     36K 
                Hedges and Gain (Loss) - Net Investment Hedge                    
                (Details)                                                        
99: R83         FAIR VALUE OF FINANCIAL INSTRUMENTS - Schedule of   HTML     63K 
                Carrying Values and Fair Values for Financial                    
                Instruments (Details)                                            
100: R84         FAIR VALUE OF FINANCIAL INSTRUMENTS - Narrative     HTML     40K  
                (Details)                                                        
101: R85         FAIR VALUE OF FINANCIAL INSTRUMENTS - Summary of    HTML     46K  
                Income Recognized from Equity Investments                        
                (Details)                                                        
102: R86         EMPLOYEE BENEFIT PLANS - Components of Net          HTML     72K  
                Periodic Benefit Cost (Details)                                  
103: R87         EMPLOYEE BENEFIT PLANS - Narrative (Details)        HTML     33K  
104: R88         SHAREHOLDER's EQUITY - Narrative (Details)          HTML     61K  
105: R89         SHAREHOLDER's EQUITY - Summary of Activity of       HTML     61K  
                Common Stock Repurchase Program (Details)                        
106: R90         SHARE BASED COMPENSATION - Summary of Share Based   HTML     36K  
                Compensation Expense (Details)                                   
107: R91         SHARE BASED COMPENSATION - Narrative (Details)      HTML     47K  
108: R92         SHARE BASED COMPENSATION - Summary of Activity of   HTML     70K  
                the RSUs Granted (Details)                                       
109: R93         SHARE BASED COMPENSATION - Summary of RSU Activity  HTML     81K  
                (Details)                                                        
110: R94         INCOME TAXES - Schedule of Effective Tax Rate       HTML     35K  
                (Details)                                                        
111: R95         INCOME TAXES - Narrative (Details)                  HTML     48K  
112: R96         Related Party Transactions (Details)                HTML     82K  
113: R97         Commitments and Contingencies (Details)             HTML     40K  
114: R98         SEGMENT INFORMATION - Net Sales Relating to         HTML     46K  
                Segments (Details)                                               
115: R99         SEGMENT INFORMATION - Schedule of Segment           HTML     89K  
                Information (Details)                                            
116: R100        Earnings Per Share - Sbh (Details)                  HTML    101K  
118: XML         IDEA XML File -- Filing Summary                      XML    217K  
16: XML         XBRL Instance -- spb-20210704_htm                    XML   5.12M 
117: EXCEL       IDEA Workbook of Financial Reports                  XLSX    150K  
12: EX-101.CAL  XBRL Calculations -- spb-20210704_cal                XML    311K 
13: EX-101.DEF  XBRL Definitions -- spb-20210704_def                 XML   1.20M 
14: EX-101.LAB  XBRL Labels -- spb-20210704_lab                      XML   2.26M 
15: EX-101.PRE  XBRL Presentations -- spb-20210704_pre               XML   1.48M 
11: EX-101.SCH  XBRL Schema -- spb-20210704                          XSD    237K 
119: JSON        XBRL Instance as JSON Data -- MetaLinks              565±   825K  
120: ZIP         XBRL Zipped Folder -- 0000109177-21-000042-xbrl      Zip    674K  


‘EX-31.3’   —   Certification — §302 – SOA’02


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Exhibit 31.3

CERTIFICATIONS

I, David M. Maura, Chief Executive Officer, certify that:

1.I have reviewed this quarterly report on Form 10-Q of SB/RH Holdings, LLC (the “registrant”);

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d)Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal   control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: August 6, 2021 


David M. Maura
Chief Executive Officer


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:8/6/218-K
For Period end:7/4/21
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Filing Submission 0000109177-21-000042   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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