Leading market positions; Well-recognized brand names; Growing business diversification; and Some geographic diversity. Participation in a seasonal business susceptible to weather conditions; Competitive end markets; Customer concentration; and Aggressive financial policy. 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, an increasingly concentrated retail base, and its aggressive financial policies. Partially mitigating these factors are the company's leading market positions and well-recognized brand names. 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