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Director at SCOTTS MIRACLE-GRO (SMG) granted 105 dividend equivalent rights

Filing Impact
(Neutral)
Filing Sentiment
(Neutral)
Form Type
4

Rhea-AI Filing Summary

SCOTTS MIRACLE-GRO CO director David C. Evans received an equity-related award tied to dividends on prior grants. On March 6, he acquired 105 dividend equivalent rights at a stated price of $0.00 per right. These rights accrue on DSU or RSU grants and become exercisable proportionately with the underlying awards, with each right economically equivalent to one common share. Following this award, Evans directly holds 552 dividend equivalent rights.

Positive

  • None.

Negative

  • None.
SEC Form 4
FORM 4 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940
OMB APPROVAL
OMB Number: 3235-0287
Estimated average burden
hours per response: 0.5
Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).
Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.
1. Name and Address of Reporting Person*
Evans David C

(Last) (First) (Middle)
C/O THE SCOTTS MIRACLE-GRO COMPANY
14111 SCOTTSLAWN ROAD

(Street)
MARYSVILLE OH 43041

(City) (State) (Zip)
2. Issuer Name and Ticker or Trading Symbol
SCOTTS MIRACLE-GRO CO [ SMG ]
5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
X Director 10% Owner
Officer (give title below) Other (specify below)
3. Date of Earliest Transaction (Month/Day/Year)
03/06/2026
4. If Amendment, Date of Original Filed (Month/Day/Year)
6. Individual or Joint/Group Filing (Check Applicable Line)
X Form filed by One Reporting Person
Form filed by More than One Reporting Person
Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4)
Code V Amount (A) or (D) Price
Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3) 2. Conversion or Exercise Price of Derivative Security 3. Transaction Date (Month/Day/Year) 3A. Deemed Execution Date, if any (Month/Day/Year) 4. Transaction Code (Instr. 8) 5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 6. Date Exercisable and Expiration Date (Month/Day/Year) 7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4) 8. Price of Derivative Security (Instr. 5) 9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4) 10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 11. Nature of Indirect Beneficial Ownership (Instr. 4)
Code V (A) (D) Date Exercisable Expiration Date Title Amount or Number of Shares
Dividend Equivalent Rights (1) 03/06/2026 A 105 (1) (1) Common Shares 105 (1) 552 D
Explanation of Responses:
1. 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.
Remarks:
/s/ Kathy L. Uttley as attorney-in-fact for David C. Evans 03/09/2026
** Signature of Reporting Person Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.

FAQ

What insider transaction did SCOTTS MIRACLE-GRO (SMG) director David C. Evans report?

David C. Evans reported an acquisition of 105 dividend equivalent rights on March 6. These arise from prior DSU or RSU grants and reflect dividend credits, not an open-market stock purchase, increasing his directly held dividend equivalent rights to 552.

What are dividend equivalent rights in the SCOTTS MIRACLE-GRO (SMG) Form 4?

Dividend equivalent rights are credits that accrue on outstanding DSU or RSU grants, mirroring dividends on common shares. Each right is the economic equivalent of one common share and becomes exercisable in step with the related DSUs or RSUs.

Did David C. Evans buy or sell SCOTTS MIRACLE-GRO (SMG) shares in this Form 4 filing?

The filing shows an acquisition through a grant of dividend equivalent rights, not a market buy or sell of common shares. The 105 rights were awarded at a stated price of $0.00 and are tied to existing DSU or RSU awards.

How many dividend equivalent rights does David C. Evans hold after this SCOTTS MIRACLE-GRO (SMG) transaction?

After the reported transaction, David C. Evans directly holds 552 dividend equivalent rights. These rights reflect accumulated dividend credits on his DSU or RSU grants and are economically equivalent to the same number of common shares of the company.

Are the SCOTTS MIRACLE-GRO (SMG) dividend equivalent rights immediately exercisable?

The dividend equivalent rights become exercisable proportionately with the DSUs or RSUs to which they relate. This means vesting and exercisability follow the timetable and conditions of the underlying stock unit awards rather than being immediately available.
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