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The Scotts Miracle-Gro Co 2025年度报告

2026-06-24 美股财报 ShenLM
报告封面

FORM 11-K (Mark One) ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACTOF 1934 FOR THE FISCAL YEAR ENDED DECEMBER31, 2025 OR TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIESEXCHANGEACT OF 1934 FOR THE TRANSITION PERIOD FROM ________________ TO _________________ COMMISSION FILE NUMBERS 333-154364 A.Full title of the plan and the address of the plan, if different from that of the issuer named below: The Scotts Company LLC Retirement Savings Plan B.Name of issuer of the securities held pursuant to the plan and the address of its principal executive office:The Scotts Miracle-Gro Company14111 Scottslawn RoadMarysville, Ohio 43041 REQUIRED INFORMATION The following financial statements and supplemental schedule for The Scotts Company LLC Retirement Savings Planare being filed herewith: Audited Financial Statements Report of Independent Registered Public Accounting Firm Financial Statements: Statements of Net Assets Available for Benefits as of December31, 2025 and 2024 Statements of Changes in Net Assets Available for Benefits for the Years Ended December31, 2025 and2024 Notes to Financial Statements Supplemental Schedule: Schedule of Assets Held for Investment Purposes at End of Year Note: Other supplemental schedules required by Section 252.103-10 of the Department of Labor’s Rulesand Regulations for Reporting and Disclosure under ERISA have been omitted because they are notapplicable. The following exhibit is being filed herewith: Consent of Independent Registered Public Accounting Firm SIGNATURES The Plan.Pursuant to the requirements of the Securities Exchange Act of 1934, the trustees (or other persons whoadminister the employee benefit plan) have duly caused this annual report to be signed on its behalf by the undersignedhereunto duly authorized. Date: June 24, 2026 THE SCOTTS COMPANY LLCRetirement Savings PlanIndex to the Financial StatementsDecember31, 2025 and 2024 Report of Independent Registered Public Accounting Firm Financial Statements: Statements of Net Assets Available for Benefits Statements of Changes in Net Assets Available for Benefits Notes to Financial Statements Supplemental Schedule: Schedule of Assets Held for Investment Purposes at End of Year NOTE: Other supplemental schedules required by Section 252.103-10 of the Department of Labor’sRules and Regulations for Reporting and Disclosure under ERISA have been omitted because they arenot applicable. Index to Exhibits REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Plan Administrator and Plan Participants ofThe Scotts Company LLC Retirement Savings PlanMarysville, Ohio Opinion on the Financial StatementsWe have audited the accompanying statements of net assets available for benefits of The Scotts Company LLC Retirement Savings Plan (the “Plan”) as of December31, 2025 and 2024 and the related statements of changes in net assets available for benefits for theyears then ended, and the related notes and schedule(collectively referred to as the “financial statements”). In our opinion, thefinancial statements present fairly, in all material respects, the net assets available for benefits of the Plan as of December31, 2025 and2024, and the changes in net assets available for benefits for the years then ended, in conformity with accounting principles generallyaccepted in the United States of America. Basis for OpinionThese financial statements are the responsibility of the Plan's management. Our responsibility is to express an opinion on the Plan’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting OversightBoard (United States) (“PCAOB”) and are required to be independent with respect to the Plan in accordance with the U.S. federalsecurities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the auditsto obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud.The Plan is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part ofour audits, we are required to obtain an understanding of internal control over financial reporting, but not for purposes of expressing anopinion on the effectiveness of the Plan’s internal control over financial reporting. Accordingly, we express no such opinion. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due toerror or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidenceregarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles usedand s