Matthew E. Garth - Jan 23, 2024 Form 4 Insider Report for SCOTTS MIRACLE-GRO CO (SMG)

Role: EVP, CFO & Chief Admin Officer
Signature: /s/ Kathy L. Uttley as attorney-in-fact for Matthew E. Garth
Stock symbol: SMG
Transactions as of: Jan 23, 2024
Transactions value $: $0
Form type: 4
Date filed: 1/25/2024, 12:16 PM
Previous filing: Dec 12, 2023
Next filing: Feb 20, 2024

Transactions Table

Type	Sym	Class	Transaction	Value $	Shares	Change %	* Price $	Shares After	Date	Ownership	Footnotes
transaction	SMG	Common Shares	Award	$0	+10.9K	+98.73%	$0.00	22K	Jan 23, 2024	Direct	F1

* An asterisk sign (*) next to the price indicates that the price is likely invalid.

Explanation of Responses:

Id	Content
F1	On February 3, 2023, the Issuer made a grant to the Reporting Person of 10,940 performance units (the "2023 grant"). Under the award agreement, the 2023 grant included an enhanced issuance provision under which the Reporting Person would receive a range of 50% to 100% of the original grant depending on certain pre-determined performance criteria over the entirety of the plan performance period. On January 23, 2024, the Compensation Committee of the Issuer's Board of Directors determined that the performance measures related to the 2023 grant were satisfied to the extent required to permit for the issuance of shares equal to 100% of the original grant. The grant continues to be subject to service based vesting requirements that will be fully satisfied on February 3, 2026.

Content

On February 3, 2023, the Issuer made a grant to the Reporting Person of 10,940 performance units (the "2023 grant"). Under the award agreement, the 2023 grant included an enhanced issuance provision under which the Reporting Person would receive a range of 50% to 100% of the original grant depending on certain pre-determined performance criteria over the entirety of the plan performance period. On January 23, 2024, the Compensation Committee of the Issuer's Board of Directors determined that the performance measures related to the 2023 grant were satisfied to the extent required to permit for the issuance of shares equal to 100% of the original grant. The grant continues to be subject to service based vesting requirements that will be fully satisfied on February 3, 2026.