David C. Evans, a director of Scotts Miracle-Gro Co, filed a Statement of Changes in Beneficial Ownership on September 9, 2026, reporting the acquisition of 118 dividend equivalent rights on September 4, 2026.

Key Highlights

  • Reporting person: David C. Evans, identified as a Director of Scotts Miracle-Gro Co (NYSE:SMG).
  • Security type: 118 Dividend Equivalent Rights acquired on September 4, 2026, under transaction code A (acquired).
  • Underlying shares: Each dividend equivalent right is the economic equivalent of one common share of the issuer, according to the filing.
  • Post-transaction holdings: Evans beneficially owns 791 dividend equivalent rights following the reported transaction, held directly.
  • Signing authority: The filing was signed by Kathy L. Uttley as attorney-in-fact for David C. Evans on September 9, 2026.

Director Ownership Change at Scotts Miracle-Gro Tied to DSU and RSU Accruals

According to the filing, the 118 dividend equivalent rights reported by Evans accrued in connection with existing deferred stock unit (DSU) or restricted stock unit (RSU) grants. The filing states that these rights "accrue on DSU or RSU grants and become exercisable proportionately with the DSUs or RSUs to which they relate." No cash price was paid or received in connection with this acquisition, as the rights are accruals rather than open-market purchases.

Scotts Miracle-Gro Co, a consumer lawn and garden products company headquartered at 14111 Scottslawn Road, Marysville, Ohio 43041, issues these derivative securities as part of its equity compensation structure for directors and eligible employees. The filing classifies the dividend equivalent rights as derivative securities under Table II, with the underlying security identified as common shares of the issuer. Following the reported transaction, Evans directly holds 791 dividend equivalent rights in total, reflecting the cumulative balance after this latest accrual.

What Was Disclosed

The filing reports that director David C. Evans of Scotts Miracle-Gro Co acquired 118 dividend equivalent rights on September 4, 2026, bringing his total directly held derivative securities of this type to 791. No price was associated with the transaction.