Scotts Miracle-Gro (NYSE: SMG) director discloses 18 dividend equivalent rights

Rhea-AI Filing Summary

Scotts Miracle-Gro Company director files Form 4 for derivative award. A company director reported acquiring 18 dividend equivalent rights on December 5, 2025, tied to existing deferred stock unit (DSU) or restricted stock unit (RSU) grants. These rights become exercisable in step with the related DSUs or RSUs and each right is the economic equivalent of one common share of Scotts Miracle-Gro. Following this transaction, the director beneficially owned 33 derivative securities in direct ownership form.

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^*

Miller Austin Scott

(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)
12/05/2025

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)	12/05/2025		A		18		(1)	(1)	Common Shares	18	(1)	33	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 Austin Scott Miller	12/08/2025
	** 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) disclose in this Form 4 filing?

The filing shows a director of Scotts Miracle-Gro Company acquired 18 dividend equivalent rights on December 5, 2025, related to existing DSU or RSU grants.

Who is the reporting person in the Scotts Miracle-Gro (SMG) Form 4 and what is their role?

The reporting person is a director of Scotts Miracle-Gro Company, as indicated by the checked box for the director relationship on the form.

What are the dividend equivalent rights reported by the Scotts Miracle-Gro (SMG) director?

The filing explains that dividend equivalent rights accrue on DSU or RSU grants, become exercisable proportionately with those DSUs or RSUs, and each is the economic equivalent of one common share of Scotts Miracle-Gro.

How many derivative securities does the Scotts Miracle-Gro (SMG) director own after this transaction?

After acquiring 18 dividend equivalent rights, the director beneficially owned 33 derivative securities, held in direct ownership form.

Does this Scotts Miracle-Gro (SMG) Form 4 involve non-derivative common shares?

The provided excerpt only shows activity in Table II for derivative securities (dividend equivalent rights) and does not list any non-derivative common share transactions in Table I.

When did the earliest reported transaction in this Scotts Miracle-Gro (SMG) Form 4 occur?

The earliest reported transaction date in the filing is December 5, 2025, which is also the transaction date for the dividend equivalent rights.