Rayovac 2015 Annual Report Download - page 96

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Report of Independent Registered Public Accounting Firm
The Board of Directors and Shareholder
SB/RH Holdings, LLC:
We have audited the accompanying consolidated statements of financial position of SB/RH Holdings, LLC
and subsidiaries (the Company) as of September 30, 2015 and 2014, and the related consolidated statements of
operations, comprehensive income (loss), shareholder’s equity, and cash flows for each of the years in the three-
year period ended September 30, 2015. These consolidated financial statements are the responsibility of the
Company’s management. Our responsibility is to express an opinion on these consolidated financial statements
based on our audits.
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board
(United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the
financial position of SB/RH Holdings, LLC and subsidiaries as of September 30, 2015 and 2014, and the results
of their operations and their cash flows for each of the years in the three-year period ended September 30, 2015,
in conformity with U.S. generally accepted accounting principles.
/s/ KPMG LLP
Milwaukee, Wisconsin
November 20, 2015
82