Scotts Miracle-Gro (SMG) director receives 105 dividend equivalent rights

Rhea-AI Filing Summary

Aviles Edith reported acquisition or exercise transactions in this Form 4 filing.

Scotts Miracle-Gro director Edith Aviles received a grant of 105 dividend equivalent rights tied to existing equity awards. These derivative rights were awarded at a price of $0.00 per right and increase her directly held derivative position to 552 rights.

The dividend equivalent rights accrue on deferred or restricted stock units and become exercisable proportionately with those underlying units. Each right is described as economically equivalent to one common share of Scotts Miracle-Gro, giving the holder the same cash value as regular share dividends when paid.

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

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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^*

Aviles Edith

(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 Edith Aviles	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 did Scotts Miracle-Gro (SMG) director Edith Aviles report on this Form 4?

Edith Aviles reported receiving 105 dividend equivalent rights as a grant. These rights are tied to her existing deferred or restricted stock units and were awarded at no cost, modestly increasing her derivative-based economic exposure to Scotts Miracle-Gro common shares.

What are dividend equivalent rights in the Scotts Miracle-Gro (SMG) Form 4 filing?

Dividend equivalent rights are derivatives that mirror cash value of dividends on common shares. In this case, they accrue on DSU or RSU grants and become exercisable as those units vest, with each right economically equivalent to one Scotts Miracle-Gro common share.

How many dividend equivalent rights does Edith Aviles hold after this SMG transaction?

After receiving the new grant, Edith Aviles holds 552 dividend equivalent rights in total. This figure reflects her updated direct derivative position tied to Scotts Miracle-Gro equity awards, combining the new 105 rights with previously outstanding awards.

Did Edith Aviles buy or sell Scotts Miracle-Gro (SMG) shares in the open market?

The filing shows a grant of dividend equivalent rights, not an open market trade. The transaction code indicates an award or other acquisition at a price of $0.00, rather than a purchase or sale of common shares for cash.

How do these dividend equivalent rights work for Scotts Miracle-Gro (SMG) equity awards?

The rights accrue on deferred or restricted stock unit grants and vest proportionately with those units. Each right is economically equivalent to one common share, meaning it is designed to deliver the same dividend value as if a common share were held.