The ratings on Marysville, Ohio-based lawn and garden care products supplier The Scotts Miracle-Gro Co. reflect the competitive markets in which the company participates, the seasonal nature of its revenue streams, concentrated retail base, and its aggressive financial policies. The company benefits from its leading market positions, well-recognized brand names, and increasing geographic diversification. Scotts is a leading provider of consumer products for lawn and garden care, professional turf, and horticulture, with well-recognized brand names, which include Scotts, Miracle-Gro, Ortho, Smith&Hawken, and Roundup. The company also provides residential lawn care, tree and shrub care, and external pest control services through its LawnService business. The company may decide to diversify its business profile by providing private-label lawn fertilizer and