A Statement of Changes in Beneficial Ownership was filed on September 9, 2026, disclosing that Edith Aviles, a director of Scotts Miracle-Gro Co (NYSE:SMG), acquired 118 dividend equivalent rights on September 4, 2026.

Key Highlights

  • Reporting person: Edith Aviles, identified as a Director of Scotts Miracle-Gro Co
  • Transaction date: September 4, 2026, with the filing signed September 9, 2026
  • Security acquired: 118 Dividend Equivalent Rights, classified as derivative securities, acquired (transaction code A)
  • Post-transaction holdings: 791 Dividend Equivalent Rights beneficially owned following the reported transaction, held directly
  • Underlying security: Each dividend equivalent right corresponds to one common share of the issuer, per the filing's explanation
  • Rights structure: The rights accrued on DSU or RSU grants and become exercisable proportionately with the DSUs or RSUs to which they relate

Director Edith Aviles Acquires Dividend Equivalent Rights Tied to DSU and RSU Grants

According to the filing, Edith Aviles, serving as a director of Scotts Miracle-Gro Co, acquired 118 Dividend Equivalent Rights on September 4, 2026. The transaction was recorded under transaction code A, indicating an acquisition. The rights are derivative securities listed in Table II of the disclosure, and no price of the derivative security was reported for this acquisition. Scotts Miracle-Gro Co is a consumer lawn and garden products company whose common shares trade on the New York Stock Exchange under the ticker SMG.

The filing explains the nature of these rights: "The dividend equivalent rights accrued on DSU or RSU grants and become exercisable proportionately with the DSUs or RSUs to which they relate. Each dividend equivalent right is the economic equivalent of one common share of the Issuer." Following this transaction, according to the disclosure, Aviles beneficially owned a total of 791 Dividend Equivalent Rights directly, with the underlying security identified as Common Shares of the issuer. The filing was signed by Kathy L. Uttley as attorney-in-fact for Edith Aviles.

What Was Disclosed

The filing disclosed an acquisition of 118 Dividend Equivalent Rights by Scotts Miracle-Gro director Edith Aviles on September 4, 2026, bringing her total direct beneficial ownership of such rights to 791 following the transaction. Each right is the economic equivalent of one common share.