Treasury stock acquired, at cost

$ (770.4)

(2.9)

^[1]

Stock-based compensation amortization

7.7

Net (loss) income

(90.3)

Other comprehensive income (loss), net

0.2

^[2]

Increase (Decrease) in Stockholders' Equity [Roll Forward]

(855.7)

Common Stock

0.5

Additional Paid-In Capital

0.5

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Stock-based compensation amortization

1,040.0

7.7

Increase (Decrease) in Stockholders' Equity [Roll Forward]

1,047.7

Treasury Stock

Treasury stock acquired, at cost

(21.7)

(2.9)

^[1]

Increase (Decrease) in Stockholders' Equity [Roll Forward]

(24.6)

Accumulated Deficit

(1,560.8)

Net (loss) income

(90.3)

Accumulated Other Comprehensive Loss

(1,651.1)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Other comprehensive income (loss), net

(228.4)

0.2

^[2]

CASH FLOWS FROM OPERATING ACTIVITIES:

$ (228.2)

[1]

Pursuant to the share withholding provisions of the Fourth Amended and Restated Revlon, Inc. Stock Plan (the "Stock Plan"), the Company withheld an aggregate of 136,583 shares of Revlon Class A Common Stock during the three months ended March 31, 2018 to satisfy certain minimum statutory tax withholding requirements related to the vesting of restricted shares for certain senior executives. These withheld shares were recorded as treasury stock using the cost method, at a weighted-average price per share of $21.30 during the three months ended March 31, 2018, based on the closing price of Revlon Class A Common Stock as reported on the New York Stock Exchange (the "NYSE") consolidated tape on each respective vesting date, for a total of $2.9 million. See Note 15, "Stock Compensation Plan" to the Consolidated Financial Statements in Revlon's Annual Report on Form 10-K for the fiscal year ended December 31, 2017, filed with the SEC on March 15, 2018 (the "2017 Form 10-K"), for details regarding restricted stock awards under the Stock Plan.

[2]

See Note 12, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the three months ended March 31, 2018.

UNAUDITED CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIENCY (Parenthetical) $ in Millions	3 Months Ended
	Mar. 31, 2018 USD ($) $ / shares shares
Shares withheld for withholding taxes (in shares) \| shares	136,583
Tax withholdings related to net share settlements of restricted stock units and awards \| $	$ 2.9
Treasury Stock \| Class A Common Stock
Share repurchase price (in usd per share) \| $ / shares	$ 21.30

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Millions

3 Months Ended

Mar. 31, 2018

Mar. 31, 2017

Net loss

$ (90.3)

$ (37.4)

Adjustments to reconcile net (loss) income to net cash used in operating activities:

Depreciation and amortization

38.7

37.1

Foreign currency gains from re-measurement

(10.5)

(4.7)

Amortization of debt discount

0.3

Stock-based compensation amortization

7.7

1.7

Benefit from deferred income taxes

(18.5)

(38.1)

Amortization of debt issuance costs

2.3

2.2

Loss on sale of certain assets

0.1

0.4

Pension and other post-retirement cost (income)

0.6

(0.1)

Change in assets and liabilities:

Decrease in trade receivables

67.6

52.0

Increase in inventories

(14.6)

(24.9)

Increase in prepaid expenses and other current assets

(46.3)

(19.9)

Increase in accounts payable

2.3

5.6

Decrease in accrued expenses and other current liabilities

(24.1)

(45.9)

Pension and other post-retirement plan contributions

(1.8)

(1.9)

Purchases of permanent displays

(14.2)

(10.2)

Other, net

3.4

(1.8)

Net cash used in operating activities

(97.3)

(85.6)

CASH FLOWS FROM INVESTING ACTIVITIES:

Capital expenditures

(13.7)

(15.4)

Net cash used in investing activities

(13.7)

(15.4)

CASH FLOWS FROM FINANCING ACTIVITIES:

Net increase (decrease) in short-term borrowings and overdraft

1.0

(3.4)

Payment of financing costs

0.0

(0.8)

Tax withholdings related to net share settlements of restricted stock units and awards

(2.9)

(1.4)

Other financing activities

(0.2)

(0.4)

Net cash provided by financing activities

77.2

30.4

Effect of exchange rate changes on cash and cash equivalents

2.9

5.3

Net decrease in cash, cash equivalents and restricted cash

(30.9)

(65.3)

Cash, cash equivalents and restricted cash at beginning of period (1)

^[1]

87.4

186.8

Cash, cash equivalents and restricted cash at end of period (1)

^[1]

56.5

121.5

Cash paid during the period for:

Interest

53.6

49.4

Income taxes, net of refunds

2.6

2.4

Credit Facility

CASH FLOWS FROM FINANCING ACTIVITIES:

Net borrowings under the 2016 Revolving Credit Facility

83.8

40.9

2016 Term Loan

CASH FLOWS FROM FINANCING ACTIVITIES:

Repayments under the 2016 Term Loan Facility

$ (4.5)

[1]

The amounts for cash and cash equivalents shown above include restricted cash of $0.8 million and $0.4 million as of March 31, 2018 and 2017, respectively, and $0.3 million and $0.4 million as of December 31, 2017 and 2016, respectively, which represent cash on deposit to support the Company's outstanding undrawn letters of credit and were included within other assets in the Company's consolidated balance sheets.

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Statement of Cash Flows [Abstract]
Restricted cash	$ 0.8	$ 0.3	$ 0.4	$ 0.4

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revlon, Inc. ("Revlon" and together with its subsidiaries, the "Company") conducts its business exclusively through its direct wholly-owned operating subsidiary, Revlon Consumer Products Corporation ("Products Corporation"), and its subsidiaries. Revlon is an indirect majority-owned subsidiary of MacAndrews & Forbes Incorporated (together with certain of its affiliates other than the Company, "MacAndrews & Forbes"), a corporation wholly-owned by Ronald O. Perelman. The Company is a leading global beauty company with an iconic portfolio of brands that develops, manufactures, markets, distributes and sells an extensive array of color cosmetics; hair color, hair care and hair treatments; fragrances; skin care; beauty tools; men’s grooming products; anti-perspirant deodorants; and other beauty care products across a variety of distribution channels. Effective January 1, 2018, the Company implemented the brand-centric organizational structure previously announced in the Current Report on Form 8-K filed with the Securities and Exchange Commission ("SEC") on January 17, 2017. The new structure is built around four global brand teams: Revlon; Elizabeth Arden; Portfolio; and Fragrances, designed to improve financial performance, build brand equity and successfully compete in a digitally-driven landscape. These four global brand teams represent the Company's four new reporting segments. As a result, prior period information for certain amounts has been reclassified to conform with the current period's presentation. For further information refer to Note 13, "Segment Data and Related Information." The accompanying Consolidated Financial Statements are unaudited. In management's opinion, all adjustments necessary for a fair presentation have been made. The Unaudited Consolidated Financial Statements include the Company's accounts after the elimination of all material intercompany balances and transactions. Certain prior year amounts have been reclassified to conform to the current year presentation. The preparation of the Company's Unaudited Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles ("U.S. GAAP") requires management to make estimates and assumptions that affect amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the financial statements and reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the Unaudited Consolidated Financial Statements in the period they are determined to be necessary. Significant estimates made in the accompanying Unaudited Consolidated Financial Statements include, but are not limited to: allowances for doubtful accounts; inventory valuation reserves; expected sales returns and allowances; trade support costs; certain assumptions related to the valuation of acquired intangible and long-lived assets and the recoverability of goodwill, intangible and long-lived assets; income taxes, including deferred tax valuation allowances and reserves for estimated tax liabilities; restructuring costs; and certain estimates and assumptions used in the calculation of the net periodic benefit (income) costs and the projected benefit obligations for the Company’s pension and other post-retirement plans, including the expected long-term return on pension plan assets and the discount rate used to value the Company’s pension benefit obligations. The Unaudited Consolidated Financial Statements should be read in conjunction with the consolidated financial statements and related notes contained in Revlon's 2017 Form 10-K. The Company's results of operations and financial position for interim periods are not necessarily indicative of those to be expected for the full year. Recently Adopted Accounting Pronouncements Revenue Recognition In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers." This new standard replaced most existing revenue recognition guidance in U.S. GAAP and codified guidance under FASB Topic 606. The underlying principle of this new guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration that the entity expects to be entitled to receive in exchange for those goods or services. The Company adopted ASU No. 2014-09 as of January 1, 2018 using the modified retrospective method. Results for the reporting period beginning after January 1, 2018 are presented under Topic 606, while prior period amounts continue to be reported in accordance with the Company's historic accounting practices under previous guidance. However, given the nature of the Company's products and the terms and conditions applicable to sales to its customers, the timing and amount of revenue recognized based on the underlying principles of ASU No. 2014-09 are consistent with the Company's revenue recognition policy under previous guidance. In accordance with the new guidance, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company's policy is to record revenue when control of the goods transfers to the customer. Net sales are comprised of gross revenues from sales of products less expected product returns, trade discounts and customer allowances, which include costs associated with off-invoice mark-downs and other price reductions, as well as trade promotions and coupons. The Company allows customers to return their unsold products if and when they meet certain Company-established criteria as set forth in the Company's trade terms. The Company regularly reviews and revises, when deemed necessary, its estimates of sales returns based primarily upon the historical rate of actual product returns, planned product discontinuances, new product launches and estimates of customer inventory and promotional sales. For returned products that the Company expects to resell at a profit, the Company records, in addition to sales returns as a reduction to sales and cost of sales and an increase to accrued liabilities for the amount expected to be refunded to the customer, an increase to the asset account used to reflect the Company's right to recover products. The amount of the asset account is valued based upon the former carrying amount of the product (i.e., inventory), less any expected costs to recover the products. As the estimated product returns that are expected to be resold at a profit do not comprise a significant amount of the Company's net sales or assets, the Company does not separately report these amounts. The Company's revenues are also net of certain marketing arrangements with its retail customers. Pursuant to its trade terms with these retail customers, the Company reimburses them for a portion of their advertising costs, which provide advertising benefits to the Company. These arrangements are in the form of marketing development funds and/or cooperative advertising and are used by the Company to drive sales. The advertising programs follow an annual schedule of planned events that is continually updated based on the Company's needs and contractual terms. As these marketing expenditures cannot be directly linked to product sales, the Company records these expenses as a reduction of revenue at the higher of actual spend or estimated costs based on a reserve rate methodology. This did not result in any impact to the Company's financial statements in any of the periods presented. In limited instances when products are sold under consignment arrangements, the Company does not recognize revenue until control over such products has transferred to the end consumer. Other revenues, primarily royalties, do not comprise a material amount of the Company's net sales. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. As this policy election is in line with the Company's previous accounting practices, the treatment of shipping and handling activities under Topic 606 did not have any impact on the Company's results of operations, financial condition and/or financial statement disclosures. As a result, the adoption of the new guidance under ASU No. 2014-09 did not have a material impact on the Company's revenues, results of operations or financial condition. The Company has expanded its financial statement disclosures as required by this new standard. See Note 13, "Segment Data and Related Information" for additional disclosures provided as a result of this ASU. Other In March 2017, the FASB issued ASU No. 2017-07, "Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost," which changes the way that employers present net periodic pension cost ("NPPC") and net periodic postretirement benefit cost ("NPPBC") within the income statement. The amendment requires an employer to present the service cost component of NPPC and NPPBC in the same income statement line item(s) as other employee compensation costs arising from services rendered during the period. The other components of NPPC and NPPBC would be presented separately from this line item and below any subtotal of operating income; companies will need to disclose the line items used to present these other components of NPPC and NPPBC, if not separately presented in the statement of operations. In addition, only the service cost component would be eligible for capitalization in assets. The Company adopted ASU No. 2017-07 as of January 1, 2018 and while the adoption did not have a material impact on the Company's results of operations, financial condition and/or financial statement disclosures, it did result in $0.6 million of net periodic benefit income, previously reported in cost of sales and selling, general and administrative ("SG&A") expenses in the Company's Unaudited Consolidated Statement of Operations and Comprehensive (Loss) Income for the first quarter of 2017, being reclassified below operating income in the miscellaneous, net line item. See Note 10, "Pension and Post-Retirement Benefits" for more information. In August 2016, the FASB issued ASU No. 2016-15, "Classification of Certain Receipts and Cash Payments," which aims to standardize how certain transactions are classified within the Statement of Cash Flows, including, among other items, debt prepayment and extinguishment costs and contingent consideration payments made after a business combination. The Company adopted ASU No. 2016-15 as of January 1, 2018 and as the guidance is in line with the Company's previous accounting practices, the adoption of this new guidance did not have any impact on the Company’s results of operations, financial condition and/or financial statement disclosures. In January 2017, the FASB issued ASU No. 2017-01, "Clarifying the Definition of a Business," which further clarifies the definition of a business in an effort to assist entities in evaluating whether a set of transferred assets constitutes a business. Under this new guidance, if substantially all of the fair value of gross assets acquired is concentrated in a single asset or similar asset group, the set of transferred assets would not meet the definition of a business and no further evaluation is necessary. If this threshold is not met, the entity would then evaluate whether the set of transferred assets and activities meets the requirement of a business including, at a minimum, an input and a process that together have the ability to create an output. The Company adopted ASU No. 2017-01 as of January 1, 2018 and while the adoption of this new guidance did not have any impact on the Company’s results of operations, financial condition and/or financial statement disclosures, future transactions will be evaluated under this new guidance. Recently Issued Accounting Pronouncements In February 2018, the FASB issued ASU No. 2018-02, "Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income," which will permit entities to reclassify to retained earnings tax effects stranded in accumulated other comprehensive income as a result of tax reform related to the U.S. Tax Cuts and Jobs Act of 2017 (the "Tax Act"). This new guidance can be applied retrospectively and provides entities with the option to reclassify the amounts. The new guidance is effective for annual and quarterly periods beginning after December 15, 2018, with early adoption permitted, and requires entities to make new disclosures regardless of whether they elect to reclassify tax effects. The Company is in the process of evaluating whether this new guidance will have a material impact on its results of operations, financial condition and/or financial statement disclosures.

RESTRUCTURING CHARGES

3 Months Ended

Mar. 31, 2018

Restructuring and Related Activities [Abstract]

RESTRUCTURING CHARGES

EA Integration Restructuring Program

In December 2016, in connection with integrating the Elizabeth Arden and Revlon organizations, the Company began the process of implementing certain integration activities, including consolidating offices, eliminating certain duplicative activities and streamlining back-office support (the "EA Integration Restructuring Program"). The EA Integration Restructuring Program is designed to reduce the Company’s cost of goods sold and SG&A expenses. As a result of the EA Integration Restructuring Program, the Company expects to eliminate approximately 425 positions worldwide.

In connection with implementing the EA Integration Restructuring Program, the Company expects to recognize approximately $90 million to $95 million of total pre-tax restructuring charges (the "EA Integration Restructuring Charges"), consisting of: (i) approximately $65 million to $70 million of employee-related costs, including severance, retention and other contractual termination benefits; (ii) approximately $15 million of lease termination costs; and (iii) approximately $10 million of other related charges.

A summary of the restructuring and related charges incurred through March 31, 2018 in connection with the EA Integration Restructuring Program is presented in the following table:



	Restructuring Charges and Other, Net
	Employee Severance and Other Personnel Benefits			Lease Termination and Other Costs^(a)			Total Restructuring Charges		Inventory Adjustments^(b)		Other Related Charges^(c)		Total Restructuring and Related Charges
Charges incurred through December 31, 2017	$	62.8		$	5.0		$	67.8	$	1.4	$	3.0	$	72.2
Charges incurred during the three months ended March 31, 2018	5.2		—	(1.8		)	3.4		1.1		—		4.5
Cumulative charges incurred through March 31, 2018	$	68.0		$	3.2		$	71.2	$	2.5	$	3.0	$	76.7

^(a) Primarily represents the reversal of lease termination costs related to certain re-occupied office space.

^(b)Inventory adjustments are recorded within cost of sales in the Company’s consolidated statement of operations and comprehensive (loss) income.

^(c) Other related charges are recorded within SG&A in the Company’s consolidated statement of operations and comprehensive (loss) income.

A summary of the restructuring charges incurred through March 31, 2018 in connection with the EA Integration Restructuring Program by reportable segment is presented in the following table:



	Charges incurred during the three months ended March 31, 2018			Cumulative charges incurred through March 31, 2018
Revlon	$	4.2		$	28.8
Elizabeth Arden	(1.2		)	11.6
Portfolio	0.7			14.1
Fragrances	(0.3		)	16.7
Total	$	3.4		$	71.2

The Company expects that cash payments will total $90 million to $95 million in connection with the EA Integration Restructuring Charges, of which $48 million were paid through March 31, 2018. The remaining balance is expected to be substantially paid by the end of 2020.

Restructuring Reserve

The liability balance and related activity for each of the Company's restructuring programs are presented in the following table:



								Utilized, Net
	Liability Balance at January 1, 2018		Expense (Income), Net			Foreign Currency Translation		Cash			Non-cash		Liability Balance at March 31, 2018

EA Integration Restructuring Program:^(a)
Employee severance and other personnel benefits	$	25.8	$	5.2		$	0.2	$	(5.5	)	$	—	$	25.7
Other	3.9		(0.7		)	—		—			—		3.2
December 2013 Program:^(b)
Employee severance and other personnel benefits	1.1		—			—		—			—		1.1
Other individually immaterial actions:^(c)
Employee severance and other personnel benefits	1.4		0.7			—		(0.8		)	—		1.3
Other	1.7		—			—		—			—		1.7
Total restructuring reserve	$	33.9	$	5.2		$	0.2	$	(6.3	)	$	—	$	33.0

^(a)Includes $1.1 million in charges related to inventory adjustments and other restructuring-related charges that were reflected within cost of sales and SG&A, respectively, in the Company’s March 31, 2018 Unaudited Consolidated Statement of Operations and Comprehensive (Loss) Income.

^(b)In December 2013, the Company announced restructuring actions that primarily included exiting its direct manufacturing, warehousing and sales business operations in mainland China within the Revlon segment (the "December 2013 Program"). The December 2013 Program resulted in the elimination of approximately 1,100 positions in 2014, primarily in China.

^(c)Consists primarily of: (i) costs related to the program that Elizabeth Arden commenced prior to the Company’s acquisition of Elizabeth Arden, Inc. (“Elizabeth Arden” and the “Elizabeth Arden Acquisition”) on September 7, 2016 (the “Elizabeth Arden Acquisition Date”), to further align their organizational structure and distribution arrangements for the purpose of improving their go-to-trade capabilities and execution and to streamline their organization (the "Elizabeth Arden 2016 Business Transformation Program"); and (ii) costs related to the Company's September 2015 restructuring actions taken to drive certain organizational efficiencies, including reducing general and administrative expenses, within the Company's Revlon and Portfolio segments (the "2015 Efficiency Program"). Actions under the 2015 Efficiency Program were substantially completed by the end of 2017. Total restructuring and related charges incurred for the 2015 Efficiency Program were $7.6 million, of which $7.2 million resulted in cash payments.

At March 31, 2018 and December 31, 2017, all of the restructuring reserve balances were included within accrued expenses and other in the Company's Consolidated Balance Sheets.

DISCONTINUED OPERATIONS

3 Months Ended

Mar. 31, 2018

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS

With the implementation of the December 2013 Program, the results of the China discontinued operations, which relate entirely to the Revlon segment, are included within income from discontinued operations, net of taxes. The summary comparative financial results of discontinued operations were as follows for the periods presented:



	Three Months Ended March 31,
	2018		2017
Net sales	$	—	$	—
Income from discontinued operations, before taxes	1.4		0.3
Provision for income taxes	—		—
Income from discontinued operations, net of taxes	1.4		0.3

As of March 31, 2018 and December 31, 2017, assets and liabilities of the China discontinued operations included in the Consolidated Balance Sheets consisted of the following:



	March 31,		December 31,
	2018		2017
Cash and cash equivalents	$	1.3	$	1.3
Trade receivables, net	0.2		0.2
Total current assets	1.5		1.5
Total assets	$	1.5	$	1.5

Accounts payable	$	0.5	$	0.5
Accrued expenses and other	3.6		3.5
Total current liabilities	4.1		4.0
Total liabilities	$	4.1	$	4.0

GOODWILL AND INTANGIBLE ASSETS, NET

3 Months Ended

Mar. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS, NET

Goodwill

Effective January 1, 2018, the Company implemented its brand-centric organizational structure which is built around four global brand teams: Revlon; Elizabeth Arden; Portfolio; and Fragrances, which also represent the Company's reporting segments. Concurrent with the change in reporting segments, goodwill was reassigned to the affected reporting units that have been identified within each reporting segment using a relative fair value allocation approach as outlined in ASC 350, Intangibles - Goodwill and Other.

The following table presents the amount of goodwill that has been reassigned to each of the Company's reportable segments, following the relative fair value allocation approach, as well as any changes in goodwill by segment during the three months ended March 31, 2018:



	Revlon		Portfolio		Elizabeth Arden		Fragrances		Total
Balance at December 31, 2017	$	265.3	$	189.5	$	116.9	$	120.8	$	692.5
Foreign currency translation adjustment	0.2		0.1		—		—		0.3
Balance at March 31, 2018	$	265.5	$	189.6	$	116.9	$	120.8	$	692.8

Cumulative goodwill impairment charges^(a)									$	37.2

^(a)Cumulative goodwill impairment charges relate to impairments recognized in 2015 and 2017; no impairment charges were recognized during the first quarter of 2018.

Intangible Assets, Net

The following tables present details of the Company's total intangible assets as of March 31, 2018 and December 31, 2017:



	March 31, 2018
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted-Average Useful Life (in Years)
Finite-lived intangible assets:
Trademarks and licenses	$	272.5	$	(77.0	)	$	195.5	13
Customer relationships	251.2		(52.6		)	198.6		13
Patents and internally-developed IP	20.8		(8.7		)	12.1		6
Distribution rights	31.0		(2.7		)	28.3		16
Other	1.3		(0.7		)	0.6		1
Total finite-lived intangible assets	$	576.8	$	(141.7	)	$	435.1

Indefinite-lived intangible assets:
Trade names	$	149.6	N/A			$	149.6
Total indefinite-lived intangible assets	$	149.6	N/A			$	149.6

Total intangible assets	$	726.4	$	(141.7	)	$	584.7

	December 31, 2017
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted-Average Useful Life (in Years)
Finite-lived intangible assets:
Trademarks and licenses	$	271.4	$	(72.8	)	$	198.6	13
Customer relationships	250.6		(46.8		)	203.8		13
Patents and internally-developed IP	20.8		(8.4		)	12.4		7
Distribution rights	31.0		(2.3		)	28.7		17
Other	1.3		(0.6		)	0.7		2
Total finite-lived intangible assets	$	575.1	$	(130.9	)	$	444.2

Indefinite-lived intangible assets:
Trade names	$	147.9	N/A			$	147.9
Total indefinite-lived intangible assets	$	147.9	N/A			$	147.9

Total intangible assets	$	723.0	$	(130.9	)	$	592.1

Amortization expense for finite-lived intangible assets was $10 million and $11.9 million for the three months ended March 31, 2018 and 2017, respectively.

The following table reflects the estimated future amortization expense for each period presented, a portion of which is subject to exchange rate fluctuations, for the Company's finite-lived intangible assets as of March 31, 2018:



	Estimated Amortization Expense
2018	$	30.7
2019	37.9
2020	37.1
2021	36.1
2022	34.7
Thereafter	258.6
Total	$	435.1

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

LONG-TERM DEBT

3 Months Ended

Mar. 31, 2018

Debt Disclosure [Abstract]

LONG-TERM DEBT

As of March 31, 2018 and December 31, 2017, the Company's debt balances consisted of the following:



	March 31, 2018			December 31, 2017
2016 Term Loan Facility: 2016 Term Loan due 2023, net of discounts and debt issuance costs^(a)	$	1,733.0		$	1,735.9
2016 Revolving Credit Facility due 2021, net of debt issuance costs^(b)	236.2			152.1
5.75% Senior Notes due 2021, net of debt issuance costs^(c)	495.5			495.1
6.25% Senior Notes due 2024, net of debt issuance costs^(d)	440.5			440.3
Spanish Government Loan due 2025	0.6			0.5
	$	2,905.8		$	2,823.9
Less current portion^(*)	(254.3		)	(170.2		)
	$	2,651.5		$	2,653.7

^(*) At March 31, 2018, the Company classified $254.3 million as its current portion of long-term debt, comprised primarily of $236.2 million of net borrowings under the 2016 Revolving Credit Facility, net of debt issuance costs, and $18 million of amortization payments on the 2016 Term Loan Facility scheduled to be paid over the next four calendar quarters. At December 31, 2017, the Company classified $170.2 million as its current portion of long-term debt, comprised primarily of $152.1 million of net borrowings under the 2016 Revolving Credit Facility, net of debt issuance costs, and $18.1 million of amortization payments on the 2016 Term Loan Facility.

^(a) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Revlon's 2017 Form 10-K for certain details regarding Products Corporation's 2016 Term Loan that matures on the earlier of: (x) the seventh anniversary of the Elizabeth Arden Acquisition Date; and (y) the 91st day prior to the maturity of Products Corporation’s 5.75% Senior Notes due 2021 if, on that date (and solely for so long as), (i) any of Products Corporation's 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of the then outstanding 5.75% Senior Notes by at least $200 million. The aggregate principal amount outstanding under the 2016 Term Loan Facility at March 31, 2018 was $1,773 million.

^(b⁾ See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Revlon's 2017 Form 10-K for certain details regarding Products Corporation's 2016 Revolving Credit Facility, which matures on the earlier of: (x) the fifth anniversary of the Elizabeth Arden Acquisition Date; and (y) the 91st day prior to the maturity of Products Corporation’s 5.75% Senior Notes if, on that date (and solely for so long as), (i) any of Products Corporation’s 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of the then outstanding 5.75% Senior Notes by at least $200 million. Total borrowings at face amount under the 2016 Revolving Credit Facility at March 31, 2018 were $240.8 million (excluding $9.9 million of outstanding undrawn letters of credit) (the 2016 Term Loan Facility and the 2016 Revolving Credit Facility, as amended, are collectively referred to as the “2016 Senior Credit Facilities”). On April 17, 2018, Products Corporation amended the 2016 Revolving Credit Facility agreement as detailed in Note 17, "Subsequent Events."

^(c) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Revlon's 2017 Form 10-K for certain details regarding Products Corporation's 5.75% Senior Notes that mature on February 15, 2021. The aggregate principal amount outstanding under the 5.75% Senior Notes at March 31, 2018 was $500 million.

^(d) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Revlon's 2017 Form 10-K for certain details regarding Products Corporation's 6.25% Senior Notes that mature on August 1, 2024. The aggregate principal amount outstanding under the 6.25% Senior Notes at March 31, 2018 was $450 million.

Covenants

Products Corporation was in compliance with all applicable covenants under the 2016 Senior Credit Facilities as of March 31, 2018. At March 31, 2018, the aggregate principal amounts outstanding under the 2016 Term Loan Facility and the 2016 Revolving Credit Facility were $1,773 million and $240.8 million, respectively. At March 31, 2018, availability under the $400 million 2016 Revolving Credit Facility was $55 million, based upon the calculated borrowing base of $329.9 million, less $9.9 million of outstanding undrawn letters of credit, $24.2 million in outstanding checks and $240.8 million then drawn on the 2016 Revolving Credit Facility. On April 17, 2018, Products Corporation amended the 2016 Revolving Credit Facility agreement, which resulted in an increase to the borrowing capacity under the 2016 Revolving Credit Facility. See Note 17, "Subsequent Events" for additional information.

Products Corporation was in compliance with all applicable covenants under its Senior Notes Indentures as of March 31, 2018.

FAIR VALUE MEASUREMENTS

3 Months Ended

Mar. 31, 2018

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

Assets and liabilities are required to be categorized into three levels of fair value based upon the assumptions used to value the assets or liabilities. Level 1 provides the most reliable measure of fair value, whereas Level 3, if applicable, generally would require significant management judgment. The three levels for categorizing the fair value measurement of assets and liabilities are as follows:


•	Level 1: Fair valuing the asset or liability using observable inputs, such as quoted prices in active markets for identical assets or liabilities;


•	Level 2: Fair valuing the asset or liability using inputs other than quoted prices that are observable for the applicable asset or liability, either directly or indirectly, such as quoted prices for similar (as opposed to identical) assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active; and


•	Level 3: Fair valuing the asset or liability using unobservable inputs that reflect the Company’s own assumptions regarding the applicable asset or liability.

As of March 31, 2018, the fair values of the Company’s financial assets and liabilities that were required to be measured at fair value are categorized in the table below:



	Total		Level 1		Level 2		Level 3
Assets:
Derivatives:
FX Contracts^(a)	$	0.6	$	—	$	0.6	$	—
Total assets at fair value	$	0.6	$	—	$	0.6	$	—
Liabilities:
Derivatives:
FX Contracts^(a)	$	1.1	$	—	$	1.1	$	—
2013 Interest Rate Swap^(b)	0.1		—		0.1		—
Total liabilities at fair value	$	1.2	$	—	$	1.2	$	—

As of December 31, 2017, the fair values of the Company’s financial assets and liabilities that were required to be measured at fair value are categorized in the table below:



	Total		Level 1		Level 2		Level 3
Assets:
Derivatives:
FX Contracts^(a)	$	0.6	$	—	$	0.6	$	—
Total assets at fair value	$	0.6	$	—	$	0.6	$	—
Liabilities:
Derivatives:
FX Contracts^(a)	$	1.9	$	—	$	1.9	$	—
2013 Interest Rate Swap^(b)	0.9		—		0.9		—
Total liabilities at fair value	$	2.8	$	—	$	2.8	$	—

^(a) The fair value of the Company’s foreign currency forward exchange contracts ("FX Contracts") was measured based on observable market transactions for similar transactions in actively quoted markets of spot and forward rates on the respective dates. See Note 9, "Financial Instruments."

^(b) The fair value of Products Corporation's 2013 Interest Rate Swap (as hereinafter defined), which expires in May 2018, was measured based on the implied forward rates from the U.S. Dollar three-month LIBOR yield curve on the respective dates. See Note 9, "Financial Instruments."

As of March 31, 2018, the fair value and carrying value of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below:



	Fair Value
	Level 1		Level 2		Level 3		Total		Carrying Value
Liabilities:
Long-term debt, including current portion	$	—	$	2,281.3	$	—	$	2,281.3	$	2,905.8

As of December 31, 2017, the fair value and carrying value of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below:



	Fair Value
	Level 1		Level 2		Level 3		Total		Carrying Value
Liabilities:
Long-term debt, including current portion	$	—	$	2,131.5	$	—	$	2,131.5	$	2,823.9

The fair value of the Company's long-term debt, including the current portion of long-term debt, is based on quoted market prices for similar issuances and maturities.

The carrying amounts of the Company's cash and cash equivalents, trade receivables, notes receivable, accounts payable and short-term borrowings approximate their respective fair values.

Derivative Instruments and Hedging Activities Disclosure [Abstract]

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

FINANCIAL INSTRUMENTS

3 Months Ended

Mar. 31, 2018

FINANCIAL INSTRUMENTS

Letters of Credit

Products Corporation maintains standby and trade letters of credit for various corporate purposes under which Products Corporation is obligated, of which $9.9 million and $10.1 million (including amounts available under credit agreements in effect at that time) were maintained at March 31, 2018 and December 31, 2017, respectively. Included in these amounts are approximately $7.1 million and $7.3 million in standby letters of credit that support Products Corporation’s self-insurance programs as of March 31, 2018 and December 31, 2017, respectively. The estimated liability under such programs is accrued by Products Corporation.

Derivative Financial Instruments

The Company uses derivative financial instruments, primarily: (i) FX Contracts, intended for the purpose of managing foreign currency exchange risk by reducing the effects of fluctuations in foreign currency exchange rates on the Company’s net cash flows; and (ii) interest rate hedging transactions, such as the 2013 Interest Rate Swap, intended for the purpose of managing interest rate risk associated with Products Corporation’s variable rate indebtedness. The Company does not hold or issue financial instruments for speculative or trading purposes.

Foreign Currency Forward Exchange Contracts

The FX Contracts are entered into primarily to hedge the anticipated net cash flows resulting from inventory purchases and intercompany payments denominated in currencies other than the local currencies of the Company’s foreign and domestic operations and generally have maturities of less than one year. The Company did not enter into any FX contracts during the three months ended March 31, 2018. The U.S. Dollar notional amounts of the FX Contracts outstanding at March 31, 2018 and December 31, 2017 were nil and $147.1 million, respectively.

Interest Rate Swap Transaction

In November 2013, Products Corporation executed a forward-starting floating-to-fixed interest rate swap transaction (the "2013 Interest Rate Swap") that, at its inception, was based on a notional amount of $400 million in respect of indebtedness under Products Corporation’s 2013 bank term loan, that was incurred in connection with completing the October 2013 acquisition of The Colomer Group (the "Old Acquisition Term Loan" and the "Colomer Acquisition," respectively). The 2013 Interest Rate Swap, which initially had a floor of 1.00% that in December 2016 was amended to 0.75%, expires in May 2018. In connection with entering into the 2016 Term Loan Facility, the 2013 Interest Swap was carried over to apply to a notional amount of $400 million in respect of indebtedness under such loan for the remaining balance of the term of such swap. The Company initially designated the 2013 Interest Rate Swap as a cash flow hedge of the variability of the forecasted three-month LIBOR interest rate payments initially related to the $400 million notional amount under the Old Acquisition Term Loan over the three-year term of the 2013 Interest Rate Swap (and subsequently to the $400 million notional amount under the 2016 Term Loan Facility. Under the terms of the 2013 Interest Rate Swap, Products Corporation receives from the counterparty a floating interest rate based on the higher of the three-month U.S. Dollar LIBOR or the floor percentage in effect, while paying a fixed interest rate payment to the counterparty equal to 2.0709% (which, with respect to the 2016 Term Loan Facility, effectively fixes the interest rate on such notional amount at 5.5709% through May 2018). At March 31, 2018, the fair value of the 2013 Interest Rate Swap was a liability of $0.1 million and the accumulated loss recorded in accumulated other comprehensive loss was $0.1 million, net of tax.

As a result of completely refinancing the Old Acquisition Term Loan with a portion of the proceeds from Product's Corporation's consummation of the 2016 Senior Credit Facilities and the issuance of its 6.25% Senior Notes in connection with consummating the Elizabeth Arden Acquisition, the critical terms of the 2013 Interest Rate Swap no longer matched the terms of the underlying debt under the 2016 Term Loan Facility. At the refinancing date, which was the same as the September 7, 2016 Elizabeth Arden Acquisition Date (the "De-designation Date"), the 2013 Interest Rate Swap was determined to no longer be highly effective and the Company discontinued hedge accounting for the 2013 Interest Rate Swap. Following the de-designation of the 2013 Interest Rate Swap, changes in fair value have been accounted for as a component of other non-operating expenses. Accumulated deferred losses of $6.3 million, or $3.9 million net of tax, at the De-designation Date, that were previously recorded as a component of accumulated other comprehensive loss, will be fully amortized into earnings over the remaining term of the 2013 Interest Rate Swap, which expires in May 2018. At March 31, 2018, $0.2 million, or $0.1 million net of tax, remains as a component of accumulated other comprehensive loss related to the 2013 Interest Rate Swap, all of which will be amortized into earnings over the next fiscal quarter. See "Quantitative Information – Derivative Financial Instruments" below for additional information on the balance sheet balances related to this swap.

Credit Risk

Exposure to credit risk in the event of nonperformance by any of the counterparties to the Company's derivative instruments is limited to the gross fair value of these derivative instruments in asset positions, which totaled $0.6 million at both March 31, 2018 and December 31, 2017. The Company attempts to minimize exposure to credit risk by generally entering into derivative contracts with counterparties that have investment-grade credit ratings and are major financial institutions. The Company also periodically monitors any changes in the credit ratings of its counterparties. Given the current credit standing of the Company's counterparties to its derivative instruments, the Company believes that the risk of loss under these derivative instruments arising from any non-performance by any of the counterparties is remote.

Quantitative Information – Derivative Financial Instruments

As of March 31, 2018 and December 31, 2017, the fair values of the Company's derivative financial instruments in its Consolidated Balance Sheets were as follows:

Fair Values of Derivative Instruments

Assets

Liabilities

Balance Sheet

March 31,
2018

December 31,
2017

Balance Sheet

March 31,
2018

December 31,
2017

Classification

Fair Value

Classification

Fair Value

Derivative financial instruments:

FX Contracts^(a)

Prepaid expenses and other

0.6

Accrued Expenses and other

1.1

1.9

2013 Interest Rate Swap^(b)

Prepaid expenses and other

—

Accrued expenses and other

0.1

0.9

^(a) The fair values of the FX Contracts at March 31, 2018 and December 31, 2017 were measured based on observable market transactions of spot and forward rates at March 31, 2018 and December 31, 2017, respectively.

^(b) The fair values of the 2013 Interest Rate Swap at March 31, 2018 and December 31, 2017 were measured based on the implied forward rates from the U.S. Dollar three-month LIBOR yield curve at March 31, 2018 and December 31, 2017, respectively.

The effects of the Company's derivative financial instruments on its Unaudited Consolidated Statements of Operations and Comprehensive (Loss) Income were as follows for the periods presented:



Derivative Instruments	Statement of Operations Classification	Amount of Gain (Loss) Recognized in Net (Loss) Income
		Three Months Ended March 31,
		2018			2017
Derivative financial instruments:
2013 Interest Rate Swap	Interest Expense	$	(0.8	)	$	(1.0	)
FX Contracts	Foreign currency gain (loss), net	0.1			(0.4		)
2013 Interest Rate Swap	Miscellaneous, net	0.2			0.2



	Amount of Gain (Loss) Recognized in Other Comprehensive (Loss) Income
	Three Months Ended March 31,
	2018		2017
Derivatives previously designated as hedging instruments:
2013 Interest Rate Swap, net of tax ^(a)	$	0.6	$	0.6

^(a) Net of tax benefit of $0.2 million and $0.4 million for the three months ended March 31, 2018 and 2017, respectively.

PENSION AND POST-RETIREMENT BENEFITS

3 Months Ended

Mar. 31, 2018

Retirement Benefits [Abstract]

PENSION AND POST-RETIREMENT BENEFITS

The components of net periodic benefit costs (income) for the Company's pension and the other post-retirement benefit plans were as follows for the periods presented:



	Pension Plans						Other Post-Retirement Benefit Plans
	Three months ended March 31,
	2018			2017			2018		2017
Net periodic benefit costs (income):
Service cost	$	0.5		$	0.5		$	—	$	—
Interest cost	4.6			4.8			0.1		0.1
Expected return on plan assets	(7.0		)	(7.1		)	—		—
Amortization of actuarial loss	2.3			2.4			0.1		0.1
Curtailment gain^(a)	—			(0.8		)	—		—
Total net periodic benefit costs (income) prior to allocation	$	0.4		$	(0.2	)	$	0.2	$	0.2
Portion allocated to Revlon Holdings	—			(0.1		)	—		—
Total net periodic benefit costs (income)	$	0.4		$	(0.3	)	$	0.2	$	0.2

^(a)As a result of the Elizabeth Arden Acquisition, the Company recognized $0.8 million in curtailment gains related to a foreign non-qualified defined benefit plan of Elizabeth Arden for the three months ended March 31, 2017.

In the three months ended March 31, 2018, the Company recognized net periodic benefit cost of $0.6 million compared to net periodic benefit income of $0.1 million in the three months ended March 31, 2017, primarily due to the curtailment gain recognized in 2017.

Net periodic benefit costs (income) are reflected in the Company's Consolidated Financial Statements as follows:



	Three months ended March 31,
	2018		2017
Net periodic benefit costs (income):
Cost of sales	$	—	$	—
Selling, general and administrative expense	0.5		0.5
Miscellaneous, net	0.1		0.6
Total net periodic benefit costs (income)^(a)	$	0.6	$	(0.1	)

^(a)As a result of the Company's adoption of ASU No. 2017-07 in the first quarter of 2018, the Company presents the service cost component of NPPC and NPPBC in the same income statement line item(s) as other employee compensation costs arising from services rendered during the period (i.e., in cost of sales and SG&A) and presents the other components of NPPC and NPPBC below operating income, in miscellaneous, net.

The Company expects that it will have net periodic benefit cost of approximately $2.4 million for its pension and other post-retirement benefit plans for all of 2018, compared with net periodic benefit cost of $1.5 million in 2017.

During the first quarter of 2018, $1.6 million and $0.2 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During 2018, the Company expects to contribute approximately $10 million in the aggregate to its pension and other post-retirement benefit plans.

Relevant aspects of the qualified defined benefit pension plans, non-qualified pension plans and other post-retirement benefit plans sponsored by Products Corporation are disclosed in Note 14, "Pension and Post-Retirement Benefits," to the Consolidated Financial Statements in Revlon's 2017 Form 10-K.

INCOME TAXES

3 Months Ended

Mar. 31, 2018

Income Tax Disclosure [Abstract]

INCOME TAXES

The Company's provision for income taxes represents federal, foreign, state and local income taxes. The Company's effective tax rate differs from the applicable federal statutory rate due to the effect of state and local income taxes, tax rates and income in foreign jurisdictions, foreign earnings taxable in the U.S., non-deductible expenses and other items. The Company’s tax provision changes quarterly based on various factors including, but not limited to, the geographical mix of earnings; enacted tax legislation; foreign, state and local income taxes; tax audit settlements and the interaction of various global tax strategies.

The Company recorded a benefit from income taxes of $1.6 million for the first quarter of 2018 and a benefit from income taxes of $38.9 million in the first quarter of 2017. The $37.3 million reduction in the benefit from income taxes was primarily due to the mix and level of earnings, as well as changes resulting from the enactment of the Tax Cuts and Jobs Act of 2017 (the "Tax Act"), including the reduction of the U.S. federal income tax rate (which provided for less of a benefit on the Company's year to date loss), the limitation on interest deductions (which resulted in a deferred deduction on which the Company has a full valuation allowance), the U.S. tax on the Company's foreign earnings under the GILTI provisions of the Tax Act, and a reduced deduction for executive compensation under Section 162(m) of the Internal Revenue Code ("Section 162(m)"), partially offset by a reduction in the liability that had been established in prior periods pursuant to Accounting Principles Board 23, "Indefinite Reinvestment Assertion" ("APB 23").

The Company's effective tax rate for the three months ended March 31, 2018 was lower than the federal statutory rate of 21% as a result of nondeductible expenses for interest and executive compensation, as well as the U.S. taxation of the Company's foreign earnings under the GILTI provisions of the Tax Act, partially offset by the reduction in liability under APB 23.

The Company's effective tax rate for the three months ended March 31, 2017 was higher than the federal statutory rate of 35% as a result of foreign dividends and earnings taxable in the U.S. and state and local taxes, as well as the effect of certain favorable discrete items.

On December 22, 2017, with the enactment of the Tax Act, the U.S. government enacted comprehensive tax reform that made broad and complex changes to the U.S. tax code that affected the Company by, among other things:


•	reducing the U.S. federal corporate tax rate;


•	requiring a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries;


•	imposing a new limitation on the deductibility of interest;


•	a general elimination of U.S. federal income taxes on dividends from foreign subsidiaries;


•	a new provision designed to tax global intangible low-taxed income ("GILTI");


•	increased limitations on the deductibility of certain executive compensation; and


•	changes to net operating loss carry-forward periods and annual utilization.

In accordance with the SEC Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cut and Jobs Act ("SAB 118"), which provides guidance on accounting for the tax effects of the Tax Act, the Company has recorded provisional adjustments in cases where the Company was able to make reasonable estimates of the effects of elements of the Tax Act for which its analysis is not yet complete. The Company has not recorded any adjustments for elements of the Tax Act for which the Company was not yet able to make reasonable estimates of the impact of those elements, and has continued accounting for such elements under ASC 740, Income Taxes ("ASC 740"), on the basis of the tax laws in effect before the Tax Act, in accordance with the guidance provided by SAB 118.

As a result of the enactment of the Tax Act, in the year ended December 31, 2017 the Company reduced the carrying value of its federal deferred tax assets to reflect the reduction from 35% to 21% in the U.S. federal income tax rate. As a result, the Company recorded a one-time, non-cash charge of $47.9 million in the year ended December 31, 2017. No adjustment was made to this provisional amount during the first quarter of 2018. In addition, the Company estimated that it had a net deficit in its non-U.S. earnings subject to the transition tax as of the applicable measurement dates, so in the year ended December 31, 2017 the Company did not record a liability for the transition tax. No adjustment was made to this provisional amount during the first quarter of 2018.

While the Company continues to assess the impact on its financial statements of the following elements of the Tax Act, it did record a provisional amount for the impact of these items in the first quarter of 2018:

Limitation on the deductibility of interest: Starting in 2018, the Tax Act limits the Company's deduction for interest to:


•	interest income plus 30% of taxable income before interest, tax, depreciation and amortization for years through 2021; and

•interest income plus 30% of taxable income before interest and taxes for years 2022 and thereafter.

While any reduction in deductible interest in any year can be carried forward indefinitely and added to the potential interest deduction in subsequent years, the Company has concluded that it is more likely than not that it will not be able to realize a benefit for this carry-forward interest deduction in future years, so it has established a full valuation allowance for the associated deferred tax asset.

GILTI: The Tax Act creates a new requirement that certain income earned by controlled foreign corporations ("CFC") must be included currently in the taxable income of the CFC's U.S. shareholder. GILTI is the excess of the shareholder’s "net CFC tested income" over the net deemed tangible income return, which is currently defined as the excess of: (1) 10% of the aggregate of the U.S. shareholder’s pro rata share of the qualified business asset investment of each CFC with respect to which it is a U.S. shareholder over (2) the amount of certain interest expense taken into account in the determination of net CFC-tested income. The Company became subject to the GILTI provisions beginning in 2018.

Because of the complexity of the new GILTI tax rules, the Company is continuing to evaluate this provision of the Tax Act and the application of ASC 740. Under U.S. GAAP, the Company is allowed to make an accounting policy choice of either: (1) treating taxes due on future U.S. inclusions in taxable income related to GILTI as a current-period expense when incurred (the "period cost method"); or (2) factoring such amounts into the Company’s measurement of its deferred taxes (the "deferred method"). The Company’s selection of an accounting policy with respect to the new GILTI tax rules will depend, in part, on analyzing the Company's global income to determine whether the Company expects to have future U.S. inclusions in taxable income related to GILTI and, if so, what the impact is expected to be. For purposes of the provisional calculations through the first quarter of 2018, the Company has used the period cost method. The Company will continue to assess the appropriateness of this method during the period allowed for under SAB 118.

Executive Compensation Limitation: The Tax Act expands the definition of covered employee under Section 162(m) and provides that the status as a covered employee continues for all subsequent tax years, including years after the death of the individual, and, among other modifications, repeals the exception for performance-based compensation and commissions from the $1 million deduction limitation, subject to certain transitional "grandfathering" provisions. The Tax Act's transitional guidance allows certain payments made under written and binding agreements entered into prior to November 2, 2017 to be treated as if they were made under the provisions of Section 162(m) that were in effect prior to enactment of the Tax Act. While the Company is in the process of gathering information on existing compensation arrangements for covered employees, as well as assessing the impact of transitional guidance on the realizability of existing deferred tax assets related to compensation arrangements of its covered employees, the tax provision for the first quarter of 2018 included a provisional estimate of the impact of Section 162(m), as adjusted in the Tax Act.

APB 23 Indefinite Reinvestment Assertion: The Company is in the process of assessing the impact of the Tax Act on its indefinite reinvestment assertion and any associated impact on its financial statements. Based on the analysis to date, the Company has concluded that a provisional adjustment can be made to reduce the liability that was established under APB 23 in prior periods. As the Company concludes its analysis, changes to this provisional adjustment may be appropriate.

Net Operating Loss Carry-forward rules: The Company had $519.3 million of federal net operating loss carry-forwards as of December 31, 2017. These carry-forwards have a life of up to 20 years and can be used to reduce the Company's federal taxable income to zero, potentially eliminating any federal income tax liability for the periods in which they are used. If the Company incurs federal net operating losses in 2018 or subsequent years, such losses would have an unlimited carry-forward period, but they would only be available to offset 80% of the Company's taxable income in any given year.

While the Company has calculated and recorded provisional adjustments for the above items, there are certain aspects of the Tax Act for which the Company's accounting is incomplete, and for which no provisional adjustments have been recorded. The provisional amounts included in tax expense and the associated balance sheet accounts (and related disclosures), as well as the amounts that have not been recorded, are subject to modification within the measurement period provided for in SAB 118.

ACCUMULATED OTHER COMPREHENSIVE LOSS

3 Months Ended

Mar. 31, 2018

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS

A roll-forward of the Company's accumulated other comprehensive loss as of March 31, 2018 is as follows:



	Foreign Currency Translation			Actuarial (Loss) Gain on Post-retirement Benefits			Deferred Gain (Loss) - Hedging			Other			Accumulated Other Comprehensive Loss
Balance at January 1, 2018	$	(15.0	)	$	(212.4	)	$	(0.7	)	$	(0.3	)	$	(228.4	)
Currency translation adjustment	(2.5		)										(2.5		)
Amortization of pension related costs, net of tax of $(0.3) million^(a)				2.1									2.1
Amortization of deferred losses related to the de-designated 2013 Interest Rate Swap, net of tax of $0.2 million^(b)							0.6						0.6
Other comprehensive (loss) income	$	(2.5	)	$	2.1		$	0.6		$	—		$	0.2
Balance at March 31, 2018	$	(17.5	)	$	(210.3	)	$	(0.1	)	$	(0.3	)	$	(228.2	)

^(a)Amounts represent the change in accumulated other comprehensive loss as a result of the amortization of actuarial losses (gains) arising during each year related to the Company’s pension and other post-retirement plans. See Note 10, "Pension and Post-retirement Benefits," for further discussion of the Company’s pension and other post-retirement plans.

^(b)Represents the after-tax effective portion of the changes in fair value of Products Corporation’s 2013 Interest Rate Swap, net of amounts reclassified into earnings. See Note 9, "Financial Instruments," for further discussion of the 2013 Interest Rate Swap.

As shown above, other comprehensive income includes changes in the fair value of the 2013 Interest Rate Swap prior to the De-designation Date. The following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings during the three months ended March 31, 2018:



	2013 Interest Rate Swap
Beginning accumulated losses at December 31, 2017	$	(0.7	)
Reclassifications into earnings (net of $0.2 million tax benefit)^(a)	0.6
Ending accumulated losses at March 31, 2018	$	(0.1	)

^(a)Reclassified to interest expense.

The following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings during the three months ended March 31, 2017:



	2013 Interest Rate Swap
Beginning accumulated losses at December 31, 2016	$	(3.0	)
Reclassifications into earnings (net of $0.4 million tax benefit)^(a)	0.6
Ending accumulated losses at March 31, 2017	$	(2.4	)

^(a) Reclassified to interest expense.

SEGMENT DATA AND RELATED INFORMATION

3 Months Ended

Mar. 31, 2018

Segment Reporting [Abstract]

SEGMENT DATA AND RELATED INFORMATION

Operating Segments

Operating segments include components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (the Company's "Principal Executive Officer") in deciding how to allocate resources and in assessing the Company's performance. As a result of the similarities in the procurement, manufacturing and distribution processes for the Company’s products, much of the information provided in the Unaudited Consolidated Financial Statements and provided in the segment table below is similar to, or the same as, that reviewed on a regular basis by the Company's Principal Executive Officer. As noted in Note 1, "Description of Business and Summary of Significant Accounting Policies," effective January 1, 2018, the Company operates in four new brand-centric reporting segments, in line with its new organizational structure that is operated based on four global brand teams. As a result, segment financial data for the first quarter of 2017 has been recast from what was presented in previous filings and presented under the new organizational structure.

At March 31, 2018, the Company’s operations are organized into the following reportable segments:

•

Revlon - The Revlon segment is comprised of the Company's flagship Revlon brands. Revlon segment products are primarily marketed, distributed and sold in the mass retail channel, large volume retailers, chain drug and food stores, chemist shops, hypermarkets, general merchandise stores, e-commerce sites, television shopping, department stores, professional hair and nail salons, one-stop shopping beauty retailers, specialty cosmetic stores and perfumeries in the U.S. and internationally under brands such as Revlon in color cosmetics; Revlon ColorSilk and Revlon Professional in hair color; Revlon in beauty tools; and Revlon in nail color.

•

Elizabeth Arden - The Elizabeth Arden segment is comprised of the Company's Elizabeth Arden branded products. The Elizabeth Arden segment markets, distributes and sells fragrances, skin care and color cosmetics primarily to prestige retailers, department and specialty stores, perfumeries, boutiques, e-commerce sites, the mass retail channel, travel retailers and distributors, as well as direct sales to consumers via its Elizabeth Arden branded retail stores and ElizabethArden.com e-commerce business, in the U.S. and internationally, under brands such as Elizabeth Arden Ceramide, Prevage, Eight Hour, SUPERSTART, Visible Difference and Skin Illuminating in the Elizabeth Arden skin care brands; and Elizabeth Arden White Tea, Elizabeth Arden Red Door, Elizabeth Arden 5th Avenue and Elizabeth Arden Green Tea in Elizabeth Arden fragrances.

•

Portfolio - The Company’s Portfolio segment markets, distributes and sells a comprehensive line of premium, specialty and mass products primarily to the mass retail channel, hair and nail salons and professional salon distributors in the U.S. and internationally and large volume retailers, specialty and department stores under brands such as Almay and SinfulColors in color cosmetics; CND in nail polishes and nail enhancements, including CND Shellac and CND Vinylux nail polishes; Cutex nail care products; Pure Ice in nail polishes; American Crew in men’s grooming products; and Mitchum in anti-perspirant deodorants. The Portfolio segment also includes a multi-cultural hair care line consisting of Creme of Nature hair care products, which are sold in both professional salons and in large volume retailers and other retailers, primarily in the U.S.; and a body care line under the Natural Honey brand and hair color line under the Llongueras brand (licensed from a third party) that are both sold in the mass retail channel, large volume retailers and other retailers, primarily in Spain.

•

Fragrances - The Fragrances segment includes the development, marketing and distribution of certain owned and licensed fragrances as well as the distribution of prestige fragrance brands owned by third parties. These products are typically sold to retailers in the U.S. and internationally, including prestige retailers, specialty stores, e-commerce sites, the mass retail channel, travel retailers and other international retailers. The owned and licensed fragrances include brands such as Juicy Couture, John Varvatos, All Saints, La Perla, Wildfox, Charlie, Curve, Elizabeth Taylor, Britney Spears, Christina Aguilera, Shawn Mendes, Halston, Ed Hardy, Geoffrey Beene, Alfred Sung, Giorgio Beverly Hills, Lucky Brand, Paul Sebastian, White Shoulders and Jennifer Aniston.

The Company's management evaluates segment profit for each of the Company's reportable segments. Effective January 1, 2018, the Company allocates corporate expenses to each reportable segment to arrive at segment profit as these expenses are now included in the internal measure of segment operating performance. The Company defines segment profit as income from continuing operations before interest, taxes, depreciation, amortization, gains/losses on foreign currency fluctuations, gains/losses on the early extinguishment of debt and miscellaneous expenses. Segment profit also excludes the impact of certain items that are not directly attributable to the reportable segments' underlying operating performance, which includes the impacts of: (i) restructuring and related charges; (ii) acquisition and integration costs; (iii) deferred compensation costs; (iv) costs of sales resulting from a fair value adjustment to inventory acquired in the Elizabeth Arden Acquisition; and (v) charges related to the Elizabeth Arden 2016 Business Transformation Program. Such items are shown below in the table reconciling segment profit to consolidated income from continuing operations before income taxes. The Company does not have any material inter-segment sales.

The accounting policies for each of the reportable segments are the same as those described in Note 1, "Description of Business and Summary of Significant Accounting Policies." The Company's assets and liabilities are managed centrally and are reported internally in the same manner as the Unaudited Consolidated Financial Statements; thus, no additional information regarding assets and liabilities of the Company’s reportable segments is produced for the Company's Principal Executive Officer or included in these Unaudited Consolidated Financial Statements.

The following table is a comparative summary of the Company’s net sales and segment profit by reportable segment for the periods presented. Prior period amounts have been restated to reflect the current period's presentation:



	Three months ended March 31,
	2018			2017
Segment Net Sales:
Revlon	$	229.1		$	243.8
Elizabeth Arden	105.7			95.7
Portfolio	134.5			146.6
Fragrances	91.4			108.8
Total	$	560.7		$	594.9

Segment Profit:
Revlon	$	2.3		$	21.8
Elizabeth Arden	1.5			(0.4		)
Portfolio	(2.8		)	1.5
Fragrances	3.2			8.7
Total	$	4.2		$	31.6

Reconciliation:
Total Segment Profit	$	4.2		$	31.6
Less:
Depreciation and amortization	38.7			37.1
Non-cash stock compensation expense	7.7			1.7
Non-Operating items:
Restructuring and related charges	5.5			1.1
Acquisition and integration costs	4.0			17.5
Overhead under-absorption	10.0			—
Elizabeth Arden 2016 Business Transformation Program	—			0.4
Elizabeth Arden inventory purchase accounting adjustment, cost of sales	—			16.0
Deferred compensation	—			0.9
Operating loss	(61.7		)	(43.1		)
Less:
Interest Expense	39.9			35.0
Amortization of debt issuance costs	2.3			2.2
Foreign currency gains, net	(10.6		)	(4.3		)
Miscellaneous, net	—			0.6
Loss from continuing operations before income taxes	$	(93.3	)	$	(76.6	)

As of March 31, 2018, the Company had operations established in 27 countries outside of the U.S. and its products are sold throughout the world. Generally, net sales by geographic area are presented by attributing revenues from external customers on the basis of where the products are sold.

The following tables present the Company's segment net sales by geography and total net sales by classes of similar products for the periods presented:




	Three Months Ended March 31, 2018
	Revlon		Elizabeth Arden		Portfolio		Fragrances		Total
Geographic Area:
Net Sales
North America	$	116.2	$	28.9	$	81.9	$	56.4	$	283.4
EMEA *	54.0		46.3		43.2		24.7		168.2
Asia	25.6		23.3		1.0		2.8		52.7
Latin America *	13.9		2.2		5.3		4.1		25.5
Pacific *	19.4		5.0		3.1		3.4		30.9
	$	229.1	$	105.7	$	134.5	$	91.4	$	560.7




	Three Months Ended March 31, 2017
	Revlon		Elizabeth Arden		Portfolio		Fragrances		Total
Geographic Area:
Net Sales
North America	$	134.2	$	33.5	$	86.7	$	67.2	$	321.6
EMEA	50.4		38.5		47.6		30.6		167.1
Asia	25.4		17.1		1.9		4.1		48.5
Latin America	15.4		2.2		7.6		3.7		28.9
Pacific	18.4		4.4		2.8		3.2		28.8
	$	243.8	$	95.7	$	146.6	$	108.8	$	594.9

* The EMEA region includes Europe, Middle East and Africa; the Latin America region includes Mexico; and the Pacific region includes Australia and New Zealand.



	Three months ended March 31,
	2018			2017
Classes of similar products:
Net sales:
Color cosmetics	$	199.1	36%	$	224.3	38%
Fragrance	124.3		22%	142.3		24%
Hair care	125.7		22%	127.2		21%
Beauty care	44.7		8%	48.0		8%
Skin care	66.9		12%	53.1		9%
	$	560.7		$	594.9

The following table presents the Company's long-lived assets by geographic area as of March 31, 2018 and December 31, 2017:



	March 31, 2018			December 31, 2017
Long-lived assets, net:
United States	$	1,470.9	83%	$	1,480.1	83%
International	300.1		17%	295.6		17%
	$	1,771.0		$	1,775.7

BASIC AND DILUTED EARNINGS PER COMMON SHARE

3 Months Ended

Mar. 31, 2018

Earnings Per Share, Basic and Diluted [Abstract]

BASIC AND DILUTED EARNINGS PER COMMON SHARE

Shares used in basic (loss) earnings per share are computed using the weighted-average number of common shares outstanding during each period. Shares used in diluted (loss) earnings per share include the dilutive effect of unvested restricted stock under the Company’s Stock Plan using the treasury stock method. For the three months ended March 31, 2018, diluted loss per share equals basic loss per share as the assumed vesting of restricted stock would have an anti-dilutive effect. At March 31, 2018 and 2017, there were no outstanding stock options under the Company's Stock Plan.

Following are the components of basic and diluted (loss) earnings per common share for the periods presented:



	Three months ended March 31,
	2018			2017
Numerator:
Loss from continuing operations, net of taxes	$	(91.7	)	$	(37.7	)
Income from discontinued operations, net of taxes	1.4			0.3
Net loss	$	(90.3	)	$	(37.4	)
Denominator:
Weighted-average common shares outstanding – Basic	52,673,672			52,529,826
Effect of dilutive restricted stock	—			—
Weighted-average common shares outstanding – Diluted	52,673,672			52,529,826
Basic (loss) earnings per common share:
Continuing operations	$	(1.74	)	$	(0.72	)
Discontinued operations	0.03			0.01
Net loss per common share	$	(1.71	)	$	(0.71	)
Diluted (loss) earnings per common share:
Continuing operations	$	(1.74	)	$	(0.72	)
Discontinued operations	0.03			0.01
Net loss per common share	$	(1.71	)	$	(0.71	)

Unvested restricted stock awards under the Stock Plan^(a)	104,411			111,136


^(a)	These are outstanding common stock equivalents that were not included in the computation of diluted earnings per common share because their inclusion would have had an anti-dilutive effect.

CONTINGENCIES	3 Months Ended
CONTINGENCIES	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES As previously disclosed, following the announcement of the execution of the Elizabeth Arden Merger Agreement, several putative shareholder class action lawsuits and a derivative lawsuit were filed challenging the Merger. In addition to the complaints filed on behalf of plaintiffs Parker, Christiansen, Ross and Stein on July 25, 2016, a lawsuit (Hutson v. Elizabeth Arden, Inc., et al., Case No. CACE-16-013566) (referred to as the "Hutson complaint") was filed in the Seventeenth Judicial Circuit in and for Broward County, Florida (the "Court") against Elizabeth Arden, the members of the board of directors of Elizabeth Arden, Revlon, Products Corporation and Acquisition Sub. In general, the Hutson complaint alleges that: (i) the members of Elizabeth Arden’s board of directors breached their fiduciary duties to Elizabeth Arden’s shareholders with respect to the Merger, by, among other things, approving the Merger pursuant to an unfair process and at an inadequate and unfair price; and (ii) Revlon, Products Corporation and Acquisition Sub aided and abetted the breaches of fiduciary duty by the members of Elizabeth Arden’s board of directors. The plaintiff seeks relief similar to that sought in the Parker case. By Order dated August 4, 2016, all five cases were consolidated by the Court into a Consolidated Amended Class Action. Thereafter, on August 11, 2016, a Consolidated Amended Class Action Complaint was filed, seeking to enjoin defendants from consummating the Merger and/or from soliciting shareholder votes. To the extent that the Merger was consummated, the Consolidated Amended Class Action Complaint seeks to rescind the Merger or recover rescissory or other compensatory damages, along with costs and fees. The grounds for relief set forth in the Consolidated Amended Class Action Complaint in large part track those grounds as asserted in the five individual complaints, as previously disclosed. Class counsel advised that post-consummation of the Merger they were going to file a Second Consolidated Amended Class Action Complaint. The Second Consolidated Amended Class Action Complaint (which superseded the Consolidated Amended Class Action Complaint) was ultimately filed on or about January 26, 2017. Like the Consolidated Amended Class Action complaint, the grounds for relief set forth in the Second Consolidated Amended Class Action Complaint in large part track those grounds as asserted in the five individual complaints. The defendants' motions to dismiss the Second Consolidated Amended Class Action Complaint were filed on March 28, 2017. Plaintiffs' response was filed on June 6, 2017 and defendants' replies were filed on July 13, 2017. A hearing on the defendants' motion to dismiss was held on September 19, 2017 and on November 20, 2017, the defendants’ motion was granted and the case was dismissed, with leave to amend under limited circumstances. On December 8, 2017, plaintiffs filed a Third Amended Complaint, seeking relief on the same grounds sought in the First and Second Amended Complaints, but alleged as direct, as opposed to derivative, claims. On January 12, 2018, the defendants once again moved to dismiss. The motion was heard on March 29, 2018 and the parties await a decision. The Company believes the allegations contained in the Third Consolidated Amended Class Action Complaint are without merit and intends to continue to vigorously defend against them. Additional lawsuits arising out of or relating to the Merger Agreement or the Merger may be filed in the future. The Company is involved in various other routine legal proceedings incidental to the ordinary course of its business. The Company believes that the outcome of all pending legal proceedings in the aggregate is not reasonably likely to have a material adverse effect on the Company’s business, prospects, results of operations, financial condition and/or cash flows. However, in light of the uncertainties involved in legal proceedings generally, the ultimate outcome of a particular matter could be material to the Company’s operating results for a particular period depending on, among other things, the size of the loss or the nature of the liability imposed and the level of the Company’s income for that particular period.

RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Mar. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Reimbursement Agreements Revlon, Products Corporation and MacAndrews & Forbes Inc. (a wholly-owned subsidiary of MacAndrews & Forbes) have entered into reimbursement agreements (the "Reimbursement Agreements") pursuant to which: (i) MacAndrews & Forbes is obligated to provide (directly or through its affiliates) certain professional and administrative services, including, without limitation, employees, to the Company, and to purchase services from third-party providers, such as insurance, legal, accounting and air transportation services, on behalf of the Company, to the extent requested by Products Corporation; and (ii) Products Corporation is obligated to provide certain professional and administrative services, including, without limitation, employees, to MacAndrews & Forbes and to purchase services from third-party providers, such as insurance, legal and accounting services, on behalf of MacAndrews & Forbes, to the extent requested by MacAndrews & Forbes, provided that in each case the performance of such services does not cause an unreasonable burden to MacAndrews & Forbes or Products Corporation, as the case may be. The Company reimburses MacAndrews & Forbes for the allocable costs of the services that MacAndrews & Forbes purchases for or provides to the Company and for the reasonable out-of-pocket expenses that MacAndrews & Forbes incurs in connection with the provision of such services. MacAndrews & Forbes reimburses Products Corporation for the allocable costs of the services that Products Corporation purchases for or provides to MacAndrews & Forbes and for the reasonable out-of-pocket expenses incurred by Products Corporation in connection with the purchase or provision of such services. Each of the Company, on the one hand, and MacAndrews & Forbes, on the other, has agreed to indemnify the other party for losses arising out of the services provided by it under the Reimbursement Agreements, other than losses resulting from its willful misconduct or gross negligence. The Reimbursement Agreements may be terminated by either party on 90 days' notice. The Company does not intend to request services under the Reimbursement Agreements unless their costs would be at least as favorable to the Company as could be obtained from unaffiliated third parties. The Company participates in MacAndrews & Forbes' directors and officers liability insurance program (the "D&O Insurance Program"), as well as its other insurance coverages, such as property damage, business interruption, liability and other coverages, which cover the Company, as well as MacAndrews & Forbes and its subsidiaries. The limits of coverage for certain of the policies are available on an aggregate basis for losses to any or all of the participating companies and their respective directors and officers. The Company reimburses MacAndrews & Forbes from time-to-time for their allocable portion of the premiums for such coverage or the Company pays the insurers directly, which premiums the Company believes are more favorable than the premiums that the Company would pay were it to secure stand-alone coverage. Any amounts paid by the Company directly to MacAndrews & Forbes in respect of premiums are included in the amounts paid under the Reimbursement Agreements. The net activity related to services purchased under the Reimbursement Agreements during the three months ended March 31, 2018 and 2017 was $0.1 million and $3.9 million, respectively. The purchases during the first quarter of 2017 primarily included partial payments made by the Company to MacAndrews & Forbes for premiums related to the Company's allocable portion of the 5-year renewal of the D&O Insurance Program for the period from January 31, 2017 through January 2020. As of March 31, 2018 and December 31, 2017 a payable balance of $0.1 million and $0.3 million, respectively, to MacAndrews & Forbes was included in the Company's Consolidated Balance Sheet for transactions subject to the Reimbursement Agreements. Other During the three months ended March 31, 2018 and 2017, the Company engaged several companies in which MacAndrews & Forbes had a controlling interest to provide the Company with various ordinary course business services. These services included processing approximately $7.4 million and $12 million of coupon redemptions for the Company's retail customers for the three months ended March 31, 2018 and 2017, respectively, for which the Company paid fees of approximately $0.1 million for each of the three months ended March 31, 2018 and 2017, and other similar advertising, coupon redemption and raw material supply services, for which the Company paid fees aggregating to approximately $0.1 million for each of the three months ended March 31, 2018 and 2017. The Company believes that its engagement of each of these affiliates was on arm's length terms, taking into account each firm's expertise in its respective field, and that the fees paid were at least as favorable as those available from unaffiliated parties.

SUBSEQUENT EVENTS	3 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS April 2018 Amendment to 2016 Revolving Credit Facility On April 17, 2018 (the “Revolver Amendment Date”), Products Corporation entered into an amendment and restatement to the Original 2016 Revolving Credit Agreement with Citibank, N.A., acting as administrative agent, collateral agent, issuing lender, local fronting lender and swingline lender and the other issuing lenders (the "Revolver Amendment," and the Original 2016 Revolving Credit Agreement as amended by the Revolver Amendment, the "2016 Revolving Credit Agreement," and together with the 2016 Term Loan Agreement being the "2016 Credit Agreements"). Pursuant to the Revolver Amendment, a new $41.5 million senior secured first in, last out tranche (the "Tranche B") was established under the 2016 Revolving Credit Agreement and the existing $400 million tranche under the Original 2016 Revolving Credit Facility (and as in effect after the Revolver Amendment, the "2016 Revolving Credit Facility," and together with the 2016 Term Loan Facility, being the "2016 Senior Credit Facilities") became a senior secured last in, first out tranche (the "Tranche A," and together with the Tranche B, the "Tranches"). The Revolver Amendment provided for the availability and repayment terms of each Tranche, as well as terms governing the payment priorities between the Tranches. Other amendments to the Original 2016 Revolving Credit Facility under the Revolver Amendment included (i) an increase of $15 million to the cap on amounts eligible for inclusion in the borrowing base relating to certain assets located in jurisdictions other than the U.S., Puerto Rico, Canada, and the U.K.; (ii) a reduction to the amount of additional debt generally permitted to be incurred; (iii) a reduction in the amount of incremental debt under 2016 Term Loan Agreement permitted to be incurred pursuant to the 2016 Revolving Credit Agreement; (iv) the removal of temporary increases to the borrowing base between August 15^th and October 31^st of each year; (v) an increase to threshold conditions in respect of the ability to make certain dividends and distributions on equity during the term of the Tranche B; and (vi) an amendment to the calculation of the financial covenant. As a result of the Revolver Amendment, the borrowing base under the 2016 Revolving Credit Facility was increased to approximately $385 million, compared to a borrowing base of approximately $330 million at March 31, 2018, and provided the Company with an additional $36 million of available borrowing capacity as of April 17, 2018. Following is an updated description of Products Corporation’s 2016 Senior Credit Facilities, after giving effect to the April 2018 Revolver Amendment: 2016 Senior Credit Facilities In connection with and substantially concurrently with the closing of the Elizabeth Arden Acquisition, Products Corporation entered into: (i) the 7-year $1.8 billion 2016 Term Loan Facility (the "2016 Term Loan Facility" and such agreement being the "2016 Term Loan Agreement"); and (ii) the 5-year $400 million 2016 Revolving Credit Facility (the "Original 2016 Revolving Credit Facility" and such agreement being the "Original 2016 Revolving Credit Agreement"). Products Corporation also completed the issuance of $450 million aggregate principal amount of its 6.25% Senior Notes due 2024. The proceeds of Products Corporation's issuance of the 6.25% Senior Notes and the 2016 Term Loan Facility, together with approximately $35 million of borrowings under the Original 2016 Revolving Credit Facility and approximately $126.7 million of cash on hand, were used: (A) to fund the Elizabeth Arden Acquisition, including: (i) repurchasing the entire $350 million aggregate principal amount outstanding of the then-existing Elizabeth Arden Senior Notes (the "Elizabeth Arden Senior Notes"); (ii) repaying the entire $142 million aggregate principal amount of borrowings outstanding as of the Elizabeth Arden Acquisition Date under Elizabeth Arden’s $300 million revolving credit facility (which facility was terminated upon such repayment); (iii) repaying the entire $25 million aggregate principal amount of borrowings outstanding as of the Elizabeth Arden Acquisition Date under Elizabeth Arden's second lien credit facility (which facility was terminated upon such repayment); and (iv) retiring the entire $55 million liquidation preference of all 50,000 shares of Elizabeth Arden's then-issued and outstanding preferred stock (which amount included a $5 million change of control premium); and (B) to completely refinance and repay all of the $651.4 million in aggregate principal balance outstanding under Products Corporation’s then-existing 2011 Term Loan (the "2011 Term Loan") and all of the $658.6 million in aggregate principal balance outstanding under Products Corporation’s Old Acquisition Term Loan (each of which facilities were terminated upon such repayment) (together with the 2011 Term Loan, the "Old Term Loan Agreement" and the "Old Term Loan Facility," respectively). The Company did not incur any material early termination penalties in connection with repaying the Old Term Loan Facility or the Elizabeth Arden indebtedness and preferred stock. 2016 Term Loan Facility Principal and Maturity: On the Elizabeth Arden Acquisition Date, Products Corporation entered into the 2016 Term Loan Agreement, for which Citibank, N.A. acts as administrative and collateral agent and which has an initial aggregate principal amount of $1.8 billion and matures on the earlier of: (x) the 7^th anniversary of the Elizabeth Arden Acquisition Date (i.e., September 7, 2023); and (y) the 91st day prior to the maturity of Products Corporation’s 5.75% Senior Notes if, on that date (and solely for so long as), (i) any of Products Corporation's 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of its then outstanding 5.75% Senior Notes by at least $200 million. The loans under the 2016 Term Loan Facility were borrowed at an original issue discount of 0.5% to their principal amount. The 2016 Term Loan Facility may be increased by an amount equal to the sum of (x) the greater of $450 million and 90% of Products Corporation’s pro forma consolidated EBITDA, plus (y) an unlimited amount to the extent that (1) the first lien leverage ratio (defined as the ratio of Products Corporation’s net senior secured funded debt that is not junior or subordinated to the liens of the Senior Facilities to EBITDA) is less than or equal to 3.5 to 1.0 (for debt secured pari passu with the 2016 Term Loan Facility) or (2) the secured leverage ratio (defined as the ratio of Products Corporation’s net senior secured funded debt to EBITDA) is less than or equal to 4.25 to 1.0 (for junior lien or unsecured debt), plus (z) up to an additional $400 million if the 2016 Revolving Credit Facility has been repaid and terminated. Guarantees and Security: Products Corporation and the restricted subsidiaries under the 2016 Term Loan Facility, which include Products Corporation’s domestic subsidiaries, including Elizabeth Arden and its domestic subsidiaries (collectively, the "Restricted Group"), are subject to the covenants under the 2016 Term Loan Agreement. The 2016 Term Loan Facility is guaranteed by each of Products Corporation's existing and future direct or indirect wholly-owned domestic restricted subsidiaries (subject to various exceptions), certain foreign subsidiaries, as well as by Revlon, on a limited recourse basis. The obligations of Revlon, Products Corporation and the subsidiary guarantors under the 2016 Term Loan Facility are secured by pledges of the equity of Products Corporation held by Revlon and the equity of the Restricted Group held by Products Corporation and each subsidiary guarantor (subject to certain exceptions, including equity of first-tier foreign subsidiaries in excess of 65% of the voting equity interests of such entity) and by substantially all tangible and intangible personal and real property of Products Corporation and the subsidiary guarantors (subject to certain exclusions). The obligors and guarantors under the 2016 Term Loan Facility and the 2016 Revolving Credit Facility are identical. The liens securing the 2016 Term Loan Facility on the accounts, inventory, equipment, chattel paper, documents, instruments, deposit accounts, real estate and investment property and general intangibles (other than intellectual property) related thereto (the "Revolving Facility Collateral") rank second in priority to the liens thereon securing the 2016 Revolving Credit Facility. The liens securing the 2016 Term Loan Facility on all other property, including capital stock, intellectual property and certain other intangible property (the "Term Loan Collateral"), rank first in priority to the liens thereon securing the 2016 Revolving Credit Facility, while the liens thereon securing the 2016 Revolving Credit Facility rank second in priority to the liens thereon securing the 2016 Term Loan Facility. Interest and Fees: Interest accrues on term loans under the 2016 Term Loan Facility at a rate per annum of Adjusted LIBOR (which has a floor of 0.75%) plus a margin of 3.5% or an alternate base rate plus a margin of 2.5%, at Products Corporation’s option, and is payable quarterly, at a minimum. Products Corporation is obligated to pay certain fees and expenses in connection with the 2016 Term Loan Facility. Affirmative and Negative Covenants: The 2016 Term Loan Agreement contains certain affirmative and negative covenants that, among other things, limit the Restricted Group’s ability to: (i) incur additional debt; (ii) incur liens; (iii) sell, transfer or dispose of assets; (iv) make investments; (v) make dividends and distributions on, or repurchases of, equity; (vi) make prepayments of contractually subordinated or junior lien debt; (vii) enter into certain transactions with their affiliates; (viii) enter into sale-leaseback transactions; (ix) change their lines of business; (x) restrict dividends from their subsidiaries or restrict liens; (xi) change their fiscal year; and (xii) modify the terms of certain debt. The negative covenants are subject to various exceptions, including an "available amount basket" based on 50% of Products Corporation’s cumulative consolidated net income, plus a "starter" basket of $200 million, subject to Products Corporation’s compliance with a 5.0 to 1.0 ratio of Products Corporation’s net debt to Consolidated EBITDA (as defined in the 2016 Term Loan Agreement), except such compliance is not required when such baskets are used to make investments. While the 2016 Term Loan Agreement contains certain customary representations, warranties and events of default, it does not contain any financial maintenance covenants. Prepayments: The 2016 Term Loan Facility is subject to mandatory prepayments from: (i) the net proceeds from the issuance by Products Corporation or any of its restricted subsidiaries of certain additional debt; (ii) 50% of excess cash flow for fiscal years ending December 31^st, with step-downs to 25% and 0% upon achievement of certain first lien leverage ratios and reduced by voluntary prepayments of loans under the 2016 Term Loan Facility and revolving loans under the 2016 Revolving Credit Facility to the extent commitments thereunder are permanently reduced; and (iii) asset sale proceeds of certain non-ordinary course asset sales or other dispositions of property that have not been reinvested to the extent in excess of certain minimum amounts. Products Corporation may voluntarily prepay the 2016 Term Loan Facility without premium or penalty. 2016 Revolving Credit Facility Principal and Maturity: On the Elizabeth Arden Acquisition Date, Products Corporation entered into the Original 2016 Revolving Credit Agreement, which was amended and restated on April 12, 2018 pursuant to the Revolver Amendment, and for which Citibank, N.A. acts as administrative agent and collateral agent. After giving effect to the Revolver Amendment, the 2016 Revolving Credit Facility has an aggregate maximum availability of $441.5 million (with a $100 million sublimit for letters of credit and up to $70 million available for swing line loans), which availability is subject to the amount of the borrowing base. The 2016 Revolving Credit Facility may be increased by the greater of (x) $33.5 million and (y) the excess of the borrowing base over the amounts of then-effective commitments. The 2016 Revolving Credit Facility permits certain non-U.S. subsidiaries to borrow in local currencies. The borrowing base calculation in respect of the Tranche A under the 2016 Revolving Credit Facility continues to be based on the sum of: (i) 85% of eligible accounts receivable; (ii) the lesser of 85% of the net orderly liquidation value and a percentage of the value specified in respect of different types of eligible inventory; (iii) the lesser of (A) the sum of (x) 75% of the net orderly liquidation value in respect of eligible equipment and (y) 75% of the mortgage value of eligible real property and (B) $40 million and (iv) qualified restricted cash (capped at $75 million), which are collectively subject to certain availability reserves set by the administrative agent. The borrowing base calculation in respect of the Tranche B under the 2016 Revolving Credit Facility is based on the sum of: (i) 10% of eligible accounts receivable and (ii) the lesser of 10% of the net orderly liquidation value and a percentage of the value specified in respect of different types of eligible inventory, which are collectively subject to certain availability reserves set by the administrative agent. Tranche B under the 2016 Revolving Credit Facility matures on the 1^st anniversary of the Revolver Amendment Date, i.e., April 17, 2019. Tranche A under the 2016 Revolving Credit Facility continues to mature on the earlier of: (x) the 5^th anniversary of the Elizabeth Arden Acquisition Date; and (y) the 91st day prior to the maturity of Products Corporation’s 5.75% Senior Notes if, on that date (and solely for so long as), (i) any of Products Corporation’s 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of its then outstanding 5.75% Senior Notes by at least $200 million. Guarantees and Security: The Restricted Group under the 2016 Revolving Credit Agreement (which is the same as the Restricted Group under the 2016 Term Loan Agreement) is subject to the covenants under the 2016 Revolving Credit Agreement. The 2016 Revolving Credit Facility is guaranteed by each of Products Corporation's existing and future direct or indirect wholly-owned domestic restricted subsidiaries (subject to various exceptions), certain foreign subsidiaries, as well as by Revlon on a limited recourse basis. The obligations of Revlon, Products Corporation and the subsidiary guarantors under the 2016 Revolving Credit Facility are secured by pledges of the equity of Products Corporation held by Revlon and the equity of Products Corporation’s restricted subsidiaries held by Products Corporation and each subsidiary guarantor (subject to certain exceptions, including equity of first-tier foreign subsidiaries in excess of 65% of the voting equity interests of such entity) and by substantially all tangible and intangible personal and real property of Products Corporation and the subsidiary guarantors (subject to certain exclusions). The obligors and guarantors under the 2016 Revolving Credit Facility and the 2016 Term Loan Facility are identical. The liens on the 2016 Revolving Facility Collateral securing the 2016 Revolving Credit Facility rank first in priority to the liens thereon securing the 2016 Term Loan Facility, which rank second in priority on such collateral. The liens on the Term Loan Collateral securing the 2016 Revolving Credit Facility rank second in priority to the liens thereon securing the 2016 Term Loan Facility, which rank first in priority on such collateral. Interest and Fees: Under the 2016 Revolving Credit Facility, interest is payable quarterly and accrues on borrowings under such facility at a rate per annum equal to either: (i) the alternate base rate plus an applicable margin equal to (A) in the case of the Tranche A, 0.25%, 0.50% or 0.75%, or (B) in the case of the Tranche B, 1.50%, 1.75% or 2.00%, in each case depending on the average excess availability (based on the borrowing base as most recently reported by Products Corporation to the administrative agent from time-to-time); or (ii) the Eurocurrency rate plus an applicable margin equal to (A) in the case of the Tranche A, 1.25%, 1.50% or 1.75%, or (B) in the case of the Tranche B, 2.50%, 2.75% or 3.00%, in each case depending on the average excess availability (based on the borrowing base as most recently reported by Products Corporation to the administrative agent from time-to-time), at Products Corporation’s option. The applicable margin decreases as average excess availability under the 2016 Revolving Credit Facility increases. Products Corporation is obligated to pay certain fees and expenses in connection with the 2016 Revolving Credit Facility, including a commitment fee of 0.25% for any unused amounts under the Tranche A and 0.50% for any unused amounts under the Tranche B. Loans under the 2016 Revolving Credit Facility may be prepaid without premium or penalty. Affirmative and Negative Covenants: The 2016 Revolving Credit Agreement contains affirmative and negative covenants that are similar to those in the 2016 Term Loan Agreement, other than the "available amount basket" (as described above in the description of the 2016 Term Loan Facility); provided, however, under the 2016 Revolving Credit Agreement the Restricted Group will be able to incur unlimited additional junior secured debt and unsecured debt, make unlimited asset sales and dispositions, make unlimited investments and acquisitions, prepay junior debt and make unlimited restricted payments to the extent that certain "payment conditions" for asset-based credit facilities are satisfied. The 2016 Revolving Credit Agreement contains certain customary representations, warranties and events of default. If Products Corporation’s "Liquidity Amount" (defined in the 2016 Revolving Credit Agreement as the Borrowing Base less the sum of (x) the aggregate outstanding extensions of credit under the 2016 Revolving Credit Facility, and (y) any availability reserve in effect on such date) falls below the greater of $35 million and 10% of the maximum availability under the 2016 Revolving Credit Facility (a "Liquidity Event Period"), then the Restricted Group will be required to maintain a consolidated fixed charge coverage ratio (the ratio of Products Corporation’s EBITDA minus capital expenditures to cash interest expense and scheduled principal payments under the 2016 Term Loan Agreement for such period) of a minimum of 1.0 to 1.0 until the first date after 20 consecutive business days for which the Liquidity Amount is equal to or greater than such threshold. If Products Corporation is in default under the consolidated fixed charge coverage ratio under the 2016 Revolving Credit Agreement, Products Corporation may cure such default by Products Corporation and/or Revlon issuing certain equity securities and Products Corporation receiving capital contributions from Revlon, with such cash being deemed to increase EBITDA for the purpose of calculating the applicable ratio. Products Corporation may exercise this cure right no more than two times in any four-quarter period, and no more than five times in total during the term of the 2016 Revolving Credit Facility. Prepayments: Products Corporation must prepay (i) Tranche A borrowings under the 2016 Revolving Credit Facility to the extent that outstanding loans thereunder and letters of credit exceed the Tranche A availability and (ii) Tranche B borrowings under the 2016 Revolving Credit Facility to the extent that outstanding loans thereunder exceed the Tranche B availability; provided, that the Tranche A borrowings are required to be repaid prior to the repayment of the Tranche B borrowings. During a Liquidity Event Period, the administrative agent may apply amounts collected in controlled accounts for the repayment of loans under the 2016 Revolving Credit Facility. The above descriptions of the terms of the 2016 Term Loan Facility and the 2016 Revolving Credit Facility and the related security and collateral agreements are qualified in their entirety by reference to such agreements, which are attached as exhibits to this Form 10-Q and Revlon's 2017 Form 10-K.

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The preparation of the Company's Unaudited Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles ("U.S. GAAP") requires management to make estimates and assumptions that affect amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the financial statements and reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the Unaudited Consolidated Financial Statements in the period they are determined to be necessary. Significant estimates made in the accompanying Unaudited Consolidated Financial Statements include, but are not limited to: allowances for doubtful accounts; inventory valuation reserves; expected sales returns and allowances; trade support costs; certain assumptions related to the valuation of acquired intangible and long-lived assets and the recoverability of goodwill, intangible and long-lived assets; income taxes, including deferred tax valuation allowances and reserves for estimated tax liabilities; restructuring costs; and certain estimates and assumptions used in the calculation of the net periodic benefit (income) costs and the projected benefit obligations for the Company’s pension and other post-retirement plans, including the expected long-term return on pension plan assets and the discount rate used to value the Company’s pension benefit obligations. The Unaudited Consolidated Financial Statements should be read in conjunction with the consolidated financial statements and related notes contained in Revlon's 2017 Form 10-K.
Recently Adopted and Recently Issued Accounting Pronouncements	Recently Adopted Accounting Pronouncements Revenue Recognition In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers." This new standard replaced most existing revenue recognition guidance in U.S. GAAP and codified guidance under FASB Topic 606. The underlying principle of this new guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration that the entity expects to be entitled to receive in exchange for those goods or services. The Company adopted ASU No. 2014-09 as of January 1, 2018 using the modified retrospective method. Results for the reporting period beginning after January 1, 2018 are presented under Topic 606, while prior period amounts continue to be reported in accordance with the Company's historic accounting practices under previous guidance. However, given the nature of the Company's products and the terms and conditions applicable to sales to its customers, the timing and amount of revenue recognized based on the underlying principles of ASU No. 2014-09 are consistent with the Company's revenue recognition policy under previous guidance. In accordance with the new guidance, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company's policy is to record revenue when control of the goods transfers to the customer. Net sales are comprised of gross revenues from sales of products less expected product returns, trade discounts and customer allowances, which include costs associated with off-invoice mark-downs and other price reductions, as well as trade promotions and coupons. The Company allows customers to return their unsold products if and when they meet certain Company-established criteria as set forth in the Company's trade terms. The Company regularly reviews and revises, when deemed necessary, its estimates of sales returns based primarily upon the historical rate of actual product returns, planned product discontinuances, new product launches and estimates of customer inventory and promotional sales. For returned products that the Company expects to resell at a profit, the Company records, in addition to sales returns as a reduction to sales and cost of sales and an increase to accrued liabilities for the amount expected to be refunded to the customer, an increase to the asset account used to reflect the Company's right to recover products. The amount of the asset account is valued based upon the former carrying amount of the product (i.e., inventory), less any expected costs to recover the products. As the estimated product returns that are expected to be resold at a profit do not comprise a significant amount of the Company's net sales or assets, the Company does not separately report these amounts. The Company's revenues are also net of certain marketing arrangements with its retail customers. Pursuant to its trade terms with these retail customers, the Company reimburses them for a portion of their advertising costs, which provide advertising benefits to the Company. These arrangements are in the form of marketing development funds and/or cooperative advertising and are used by the Company to drive sales. The advertising programs follow an annual schedule of planned events that is continually updated based on the Company's needs and contractual terms. As these marketing expenditures cannot be directly linked to product sales, the Company records these expenses as a reduction of revenue at the higher of actual spend or estimated costs based on a reserve rate methodology. This did not result in any impact to the Company's financial statements in any of the periods presented. In limited instances when products are sold under consignment arrangements, the Company does not recognize revenue until control over such products has transferred to the end consumer. Other revenues, primarily royalties, do not comprise a material amount of the Company's net sales. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. As this policy election is in line with the Company's previous accounting practices, the treatment of shipping and handling activities under Topic 606 did not have any impact on the Company's results of operations, financial condition and/or financial statement disclosures. As a result, the adoption of the new guidance under ASU No. 2014-09 did not have a material impact on the Company's revenues, results of operations or financial condition. The Company has expanded its financial statement disclosures as required by this new standard. See Note 13, "Segment Data and Related Information" for additional disclosures provided as a result of this ASU. Other In March 2017, the FASB issued ASU No. 2017-07, "Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost," which changes the way that employers present net periodic pension cost ("NPPC") and net periodic postretirement benefit cost ("NPPBC") within the income statement. The amendment requires an employer to present the service cost component of NPPC and NPPBC in the same income statement line item(s) as other employee compensation costs arising from services rendered during the period. The other components of NPPC and NPPBC would be presented separately from this line item and below any subtotal of operating income; companies will need to disclose the line items used to present these other components of NPPC and NPPBC, if not separately presented in the statement of operations. In addition, only the service cost component would be eligible for capitalization in assets. The Company adopted ASU No. 2017-07 as of January 1, 2018 and while the adoption did not have a material impact on the Company's results of operations, financial condition and/or financial statement disclosures, it did result in $0.6 million of net periodic benefit income, previously reported in cost of sales and selling, general and administrative ("SG&A") expenses in the Company's Unaudited Consolidated Statement of Operations and Comprehensive (Loss) Income for the first quarter of 2017, being reclassified below operating income in the miscellaneous, net line item. See Note 10, "Pension and Post-Retirement Benefits" for more information. In August 2016, the FASB issued ASU No. 2016-15, "Classification of Certain Receipts and Cash Payments," which aims to standardize how certain transactions are classified within the Statement of Cash Flows, including, among other items, debt prepayment and extinguishment costs and contingent consideration payments made after a business combination. The Company adopted ASU No. 2016-15 as of January 1, 2018 and as the guidance is in line with the Company's previous accounting practices, the adoption of this new guidance did not have any impact on the Company’s results of operations, financial condition and/or financial statement disclosures. In January 2017, the FASB issued ASU No. 2017-01, "Clarifying the Definition of a Business," which further clarifies the definition of a business in an effort to assist entities in evaluating whether a set of transferred assets constitutes a business. Under this new guidance, if substantially all of the fair value of gross assets acquired is concentrated in a single asset or similar asset group, the set of transferred assets would not meet the definition of a business and no further evaluation is necessary. If this threshold is not met, the entity would then evaluate whether the set of transferred assets and activities meets the requirement of a business including, at a minimum, an input and a process that together have the ability to create an output. The Company adopted ASU No. 2017-01 as of January 1, 2018 and while the adoption of this new guidance did not have any impact on the Company’s results of operations, financial condition and/or financial statement disclosures, future transactions will be evaluated under this new guidance. Recently Issued Accounting Pronouncements In February 2018, the FASB issued ASU No. 2018-02, "Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income," which will permit entities to reclassify to retained earnings tax effects stranded in accumulated other comprehensive income as a result of tax reform related to the U.S. Tax Cuts and Jobs Act of 2017 (the "Tax Act"). This new guidance can be applied retrospectively and provides entities with the option to reclassify the amounts. The new guidance is effective for annual and quarterly periods beginning after December 15, 2018, with early adoption permitted, and requires entities to make new disclosures regardless of whether they elect to reclassify tax effects. The Company is in the process of evaluating whether this new guidance will have a material impact on its results of operations, financial condition and/or financial statement disclosures.

RESTRUCTURING CHARGES (Tables)

3 Months Ended

Mar. 31, 2018

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Charges

A summary of the restructuring and related charges incurred through March 31, 2018 in connection with the EA Integration Restructuring Program is presented in the following table:



	Restructuring Charges and Other, Net
	Employee Severance and Other Personnel Benefits			Lease Termination and Other Costs^(a)			Total Restructuring Charges		Inventory Adjustments^(b)		Other Related Charges^(c)		Total Restructuring and Related Charges
Charges incurred through December 31, 2017	$	62.8		$	5.0		$	67.8	$	1.4	$	3.0	$	72.2
Charges incurred during the three months ended March 31, 2018	5.2		—	(1.8		)	3.4		1.1		—		4.5
Cumulative charges incurred through March 31, 2018	$	68.0		$	3.2		$	71.2	$	2.5	$	3.0	$	76.7

^(a) Primarily represents the reversal of lease termination costs related to certain re-occupied office space.

^(b)Inventory adjustments are recorded within cost of sales in the Company’s consolidated statement of operations and comprehensive (loss) income.

^(c) Other related charges are recorded within SG&A in the Company’s consolidated statement of operations and comprehensive (loss) income.

A summary of the restructuring charges incurred through March 31, 2018 in connection with the EA Integration Restructuring Program by reportable segment is presented in the following table:



	Charges incurred during the three months ended March 31, 2018			Cumulative charges incurred through March 31, 2018
Revlon	$	4.2		$	28.8
Elizabeth Arden	(1.2		)	11.6
Portfolio	0.7			14.1
Fragrances	(0.3		)	16.7
Total	$	3.4		$	71.2

Schedule of Liability Balance and Activity of Restructuring Programs

The liability balance and related activity for each of the Company's restructuring programs are presented in the following table:



								Utilized, Net
	Liability Balance at January 1, 2018		Expense (Income), Net			Foreign Currency Translation		Cash			Non-cash		Liability Balance at March 31, 2018

EA Integration Restructuring Program:^(a)
Employee severance and other personnel benefits	$	25.8	$	5.2		$	0.2	$	(5.5	)	$	—	$	25.7
Other	3.9		(0.7		)	—		—			—		3.2
December 2013 Program:^(b)
Employee severance and other personnel benefits	1.1		—			—		—			—		1.1
Other individually immaterial actions:^(c)
Employee severance and other personnel benefits	1.4		0.7			—		(0.8		)	—		1.3
Other	1.7		—			—		—			—		1.7
Total restructuring reserve	$	33.9	$	5.2		$	0.2	$	(6.3	)	$	—	$	33.0

DISCONTINUED OPERATIONS (Tables)

3 Months Ended

Mar. 31, 2018

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Discontinued Operations

The summary comparative financial results of discontinued operations were as follows for the periods presented:



	Three Months Ended March 31,
	2018		2017
Net sales	$	—	$	—
Income from discontinued operations, before taxes	1.4		0.3
Provision for income taxes	—		—
Income from discontinued operations, net of taxes	1.4		0.3

As of March 31, 2018 and December 31, 2017, assets and liabilities of the China discontinued operations included in the Consolidated Balance Sheets consisted of the following:



	March 31,		December 31,
	2018		2017
Cash and cash equivalents	$	1.3	$	1.3
Trade receivables, net	0.2		0.2
Total current assets	1.5		1.5
Total assets	$	1.5	$	1.5

Accounts payable	$	0.5	$	0.5
Accrued expenses and other	3.6		3.5
Total current liabilities	4.1		4.0
Total liabilities	$	4.1	$	4.0

Components of Inventories

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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+ Details

INVENTORIES (Tables)

3 Months Ended

Mar. 31, 2018

Inventory Disclosure [Abstract]

As of March 31, 2018 and December 31, 2017, the Company's inventory balances consisted of the following:



	March 31,		December 31,
	2018		2017
Raw materials and supplies	$	134.4	$	123.4
Work-in-process	26.9		22.0
Finished goods	354.2		352.5
	$	515.5	$	497.9

GOODWILL AND INTANGIBLE ASSETS, NET (Tables)

3 Months Ended

Mar. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in Goodwill by Segment



	Revlon		Portfolio		Elizabeth Arden		Fragrances		Total
Balance at December 31, 2017	$	265.3	$	189.5	$	116.9	$	120.8	$	692.5
Foreign currency translation adjustment	0.2		0.1		—		—		0.3
Balance at March 31, 2018	$	265.5	$	189.6	$	116.9	$	120.8	$	692.8

Cumulative goodwill impairment charges^(a)									$	37.2

^(a)Cumulative goodwill impairment charges relate to impairments recognized in 2015 and 2017; no impairment charges were recognized during the first quarter of 2018.

Summary of Finite-Lived Intangible Assets

The following tables present details of the Company's total intangible assets as of March 31, 2018 and December 31, 2017:



	March 31, 2018
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted-Average Useful Life (in Years)
Finite-lived intangible assets:
Trademarks and licenses	$	272.5	$	(77.0	)	$	195.5	13
Customer relationships	251.2		(52.6		)	198.6		13
Patents and internally-developed IP	20.8		(8.7		)	12.1		6
Distribution rights	31.0		(2.7		)	28.3		16
Other	1.3		(0.7		)	0.6		1
Total finite-lived intangible assets	$	576.8	$	(141.7	)	$	435.1

Indefinite-lived intangible assets:
Trade names	$	149.6	N/A			$	149.6
Total indefinite-lived intangible assets	$	149.6	N/A			$	149.6

Total intangible assets	$	726.4	$	(141.7	)	$	584.7

	December 31, 2017
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted-Average Useful Life (in Years)
Finite-lived intangible assets:
Trademarks and licenses	$	271.4	$	(72.8	)	$	198.6	13
Customer relationships	250.6		(46.8		)	203.8		13
Patents and internally-developed IP	20.8		(8.4		)	12.4		7
Distribution rights	31.0		(2.3		)	28.7		17
Other	1.3		(0.6		)	0.7		2
Total finite-lived intangible assets	$	575.1	$	(130.9	)	$	444.2

Indefinite-lived intangible assets:
Trade names	$	147.9	N/A			$	147.9
Total indefinite-lived intangible assets	$	147.9	N/A			$	147.9

Total intangible assets	$	723.0	$	(130.9	)	$	592.1

Summary of Indefinite-Lived Intangible Assets

The following tables present details of the Company's total intangible assets as of March 31, 2018 and December 31, 2017:



	March 31, 2018
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted-Average Useful Life (in Years)
Finite-lived intangible assets:
Trademarks and licenses	$	272.5	$	(77.0	)	$	195.5	13
Customer relationships	251.2		(52.6		)	198.6		13
Patents and internally-developed IP	20.8		(8.7		)	12.1		6
Distribution rights	31.0		(2.7		)	28.3		16
Other	1.3		(0.7		)	0.6		1
Total finite-lived intangible assets	$	576.8	$	(141.7	)	$	435.1

Indefinite-lived intangible assets:
Trade names	$	149.6	N/A			$	149.6
Total indefinite-lived intangible assets	$	149.6	N/A			$	149.6

Total intangible assets	$	726.4	$	(141.7	)	$	584.7

	December 31, 2017
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted-Average Useful Life (in Years)
Finite-lived intangible assets:
Trademarks and licenses	$	271.4	$	(72.8	)	$	198.6	13
Customer relationships	250.6		(46.8		)	203.8		13
Patents and internally-developed IP	20.8		(8.4		)	12.4		7
Distribution rights	31.0		(2.3		)	28.7		17
Other	1.3		(0.6		)	0.7		2
Total finite-lived intangible assets	$	575.1	$	(130.9	)	$	444.2

Indefinite-lived intangible assets:
Trade names	$	147.9	N/A			$	147.9
Total indefinite-lived intangible assets	$	147.9	N/A			$	147.9

Total intangible assets	$	723.0	$	(130.9	)	$	592.1

Estimated Future Amortization Expense



	Estimated Amortization Expense
2018	$	30.7
2019	37.9
2020	37.1
2021	36.1
2022	34.7
Thereafter	258.6
Total	$	435.1

LONG-TERM DEBT (Tables)

3 Months Ended

Mar. 31, 2018

Debt Disclosure [Abstract]

Components of Long-Term Debt

As of March 31, 2018 and December 31, 2017, the Company's debt balances consisted of the following:



	March 31, 2018			December 31, 2017
2016 Term Loan Facility: 2016 Term Loan due 2023, net of discounts and debt issuance costs^(a)	$	1,733.0		$	1,735.9
2016 Revolving Credit Facility due 2021, net of debt issuance costs^(b)	236.2			152.1
5.75% Senior Notes due 2021, net of debt issuance costs^(c)	495.5			495.1
6.25% Senior Notes due 2024, net of debt issuance costs^(d)	440.5			440.3
Spanish Government Loan due 2025	0.6			0.5
	$	2,905.8		$	2,823.9
Less current portion^(*)	(254.3		)	(170.2		)
	$	2,651.5		$	2,653.7

Schedule of Fair Values of Financial Assets and Liabilities

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21521-112644

+ Details

FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2018

Fair Value Disclosures [Abstract]

As of March 31, 2018, the fair values of the Company’s financial assets and liabilities that were required to be measured at fair value are categorized in the table below:



	Total		Level 1		Level 2		Level 3
Assets:
Derivatives:
FX Contracts^(a)	$	0.6	$	—	$	0.6	$	—
Total assets at fair value	$	0.6	$	—	$	0.6	$	—
Liabilities:
Derivatives:
FX Contracts^(a)	$	1.1	$	—	$	1.1	$	—
2013 Interest Rate Swap^(b)	0.1		—		0.1		—
Total liabilities at fair value	$	1.2	$	—	$	1.2	$	—

As of December 31, 2017, the fair values of the Company’s financial assets and liabilities that were required to be measured at fair value are categorized in the table below:



	Total		Level 1		Level 2		Level 3
Assets:
Derivatives:
FX Contracts^(a)	$	0.6	$	—	$	0.6	$	—
Total assets at fair value	$	0.6	$	—	$	0.6	$	—
Liabilities:
Derivatives:
FX Contracts^(a)	$	1.9	$	—	$	1.9	$	—
2013 Interest Rate Swap^(b)	0.9		—		0.9		—
Total liabilities at fair value	$	2.8	$	—	$	2.8	$	—

Financial Liabilities Not Measured At Fair Value But For Which Fair Value Disclosure Is Required

As of March 31, 2018, the fair value and carrying value of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below:



	Fair Value
	Level 1		Level 2		Level 3		Total		Carrying Value
Liabilities:
Long-term debt, including current portion	$	—	$	2,281.3	$	—	$	2,281.3	$	2,905.8

As of December 31, 2017, the fair value and carrying value of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below:



	Fair Value
	Level 1		Level 2		Level 3		Total		Carrying Value
Liabilities:
Long-term debt, including current portion	$	—	$	2,131.5	$	—	$	2,131.5	$	2,823.9

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References + Details

FINANCIAL INSTRUMENTS (Tables)

3 Months Ended

Mar. 31, 2018

Fair Value of Derivative Financial Instruments in Consolidated Balance Sheet

As of March 31, 2018 and December 31, 2017, the fair values of the Company's derivative financial instruments in its Consolidated Balance Sheets were as follows:

Fair Values of Derivative Instruments

Assets

Liabilities

Balance Sheet

March 31,
2018

December 31,
2017

Balance Sheet

March 31,
2018

December 31,
2017

Classification

Fair Value

Classification

Fair Value

Derivative financial instruments:

FX Contracts^(a)

Prepaid expenses and other

0.6

Accrued Expenses and other

1.1

1.9

2013 Interest Rate Swap^(b)

Prepaid expenses and other

—

Accrued expenses and other

0.1

0.9

Effects of Derivative Financial Instruments on Income and Other Comprehensive Income (Loss)

The effects of the Company's derivative financial instruments on its Unaudited Consolidated Statements of Operations and Comprehensive (Loss) Income were as follows for the periods presented:



Derivative Instruments	Statement of Operations Classification	Amount of Gain (Loss) Recognized in Net (Loss) Income
		Three Months Ended March 31,
		2018			2017
Derivative financial instruments:
2013 Interest Rate Swap	Interest Expense	$	(0.8	)	$	(1.0	)
FX Contracts	Foreign currency gain (loss), net	0.1			(0.4		)
2013 Interest Rate Swap	Miscellaneous, net	0.2			0.2



	Amount of Gain (Loss) Recognized in Other Comprehensive (Loss) Income
	Three Months Ended March 31,
	2018		2017
Derivatives previously designated as hedging instruments:
2013 Interest Rate Swap, net of tax ^(a)	$	0.6	$	0.6

^(a) Net of tax benefit of $0.2 million and $0.4 million for the three months ended March 31, 2018 and 2017, respectively.

PENSION AND POST-RETIREMENT BENEFITS (Tables)

3 Months Ended

Mar. 31, 2018

Retirement Benefits [Abstract]

Components of Net Periodic Benefit (Income) Costs

The components of net periodic benefit costs (income) for the Company's pension and the other post-retirement benefit plans were as follows for the periods presented:



	Pension Plans						Other Post-Retirement Benefit Plans
	Three months ended March 31,
	2018			2017			2018		2017
Net periodic benefit costs (income):
Service cost	$	0.5		$	0.5		$	—	$	—
Interest cost	4.6			4.8			0.1		0.1
Expected return on plan assets	(7.0		)	(7.1		)	—		—
Amortization of actuarial loss	2.3			2.4			0.1		0.1
Curtailment gain^(a)	—			(0.8		)	—		—
Total net periodic benefit costs (income) prior to allocation	$	0.4		$	(0.2	)	$	0.2	$	0.2
Portion allocated to Revlon Holdings	—			(0.1		)	—		—
Total net periodic benefit costs (income)	$	0.4		$	(0.3	)	$	0.2	$	0.2

Classification of Net Periodic Benefit (Income) Costs

Net periodic benefit costs (income) are reflected in the Company's Consolidated Financial Statements as follows:



	Three months ended March 31,
	2018		2017
Net periodic benefit costs (income):
Cost of sales	$	—	$	—
Selling, general and administrative expense	0.5		0.5
Miscellaneous, net	0.1		0.6
Total net periodic benefit costs (income)^(a)	$	0.6	$	(0.1	)

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)

3 Months Ended

Mar. 31, 2018

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Components of Accumulated Other Comprehensive Loss

A roll-forward of the Company's accumulated other comprehensive loss as of March 31, 2018 is as follows:



	Foreign Currency Translation			Actuarial (Loss) Gain on Post-retirement Benefits			Deferred Gain (Loss) - Hedging			Other			Accumulated Other Comprehensive Loss
Balance at January 1, 2018	$	(15.0	)	$	(212.4	)	$	(0.7	)	$	(0.3	)	$	(228.4	)
Currency translation adjustment	(2.5		)										(2.5		)
Amortization of pension related costs, net of tax of $(0.3) million^(a)				2.1									2.1
Amortization of deferred losses related to the de-designated 2013 Interest Rate Swap, net of tax of $0.2 million^(b)							0.6						0.6
Other comprehensive (loss) income	$	(2.5	)	$	2.1		$	0.6		$	—		$	0.2
Balance at March 31, 2018	$	(17.5	)	$	(210.3	)	$	(0.1	)	$	(0.3	)	$	(228.2	)

Reclassification out of Accumulated Other Comprehensive Loss

The following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings during the three months ended March 31, 2018:



	2013 Interest Rate Swap
Beginning accumulated losses at December 31, 2017	$	(0.7	)
Reclassifications into earnings (net of $0.2 million tax benefit)^(a)	0.6
Ending accumulated losses at March 31, 2018	$	(0.1	)

^(a)Reclassified to interest expense.

The following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings during the three months ended March 31, 2017:



	2013 Interest Rate Swap
Beginning accumulated losses at December 31, 2016	$	(3.0	)
Reclassifications into earnings (net of $0.4 million tax benefit)^(a)	0.6
Ending accumulated losses at March 31, 2017	$	(2.4	)

^(a) Reclassified to interest expense.

SEGMENT DATA AND RELATED INFORMATION (Tables)

3 Months Ended

Mar. 31, 2018

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment



	Three months ended March 31,
	2018			2017
Segment Net Sales:
Revlon	$	229.1		$	243.8
Elizabeth Arden	105.7			95.7
Portfolio	134.5			146.6
Fragrances	91.4			108.8
Total	$	560.7		$	594.9

Segment Profit:
Revlon	$	2.3		$	21.8
Elizabeth Arden	1.5			(0.4		)
Portfolio	(2.8		)	1.5
Fragrances	3.2			8.7
Total	$	4.2		$	31.6

Reconciliation:
Total Segment Profit	$	4.2		$	31.6
Less:
Depreciation and amortization	38.7			37.1
Non-cash stock compensation expense	7.7			1.7
Non-Operating items:
Restructuring and related charges	5.5			1.1
Acquisition and integration costs	4.0			17.5
Overhead under-absorption	10.0			—
Elizabeth Arden 2016 Business Transformation Program	—			0.4
Elizabeth Arden inventory purchase accounting adjustment, cost of sales	—			16.0
Deferred compensation	—			0.9
Operating loss	(61.7		)	(43.1		)
Less:
Interest Expense	39.9			35.0
Amortization of debt issuance costs	2.3			2.2
Foreign currency gains, net	(10.6		)	(4.3		)
Miscellaneous, net	—			0.6
Loss from continuing operations before income taxes	$	(93.3	)	$	(76.6	)

Schedule of Net Sales and Long-Lived Assets by Geographic Area

The following tables present the Company's segment net sales by geography and total net sales by classes of similar products for the periods presented:




	Three Months Ended March 31, 2018
	Revlon		Elizabeth Arden		Portfolio		Fragrances		Total
Geographic Area:
Net Sales
North America	$	116.2	$	28.9	$	81.9	$	56.4	$	283.4
EMEA *	54.0		46.3		43.2		24.7		168.2
Asia	25.6		23.3		1.0		2.8		52.7
Latin America *	13.9		2.2		5.3		4.1		25.5
Pacific *	19.4		5.0		3.1		3.4		30.9
	$	229.1	$	105.7	$	134.5	$	91.4	$	560.7




	Three Months Ended March 31, 2017
	Revlon		Elizabeth Arden		Portfolio		Fragrances		Total
Geographic Area:
Net Sales
North America	$	134.2	$	33.5	$	86.7	$	67.2	$	321.6
EMEA	50.4		38.5		47.6		30.6		167.1
Asia	25.4		17.1		1.9		4.1		48.5
Latin America	15.4		2.2		7.6		3.7		28.9
Pacific	18.4		4.4		2.8		3.2		28.8
	$	243.8	$	95.7	$	146.6	$	108.8	$	594.9

* The EMEA region includes Europe, Middle East and Africa; the Latin America region includes Mexico; and the Pacific region includes Australia and New Zealand.

The following table presents the Company's long-lived assets by geographic area as of March 31, 2018 and December 31, 2017:



	March 31, 2018			December 31, 2017
Long-lived assets, net:
United States	$	1,470.9	83%	$	1,480.1	83%
International	300.1		17%	295.6		17%
	$	1,771.0		$	1,775.7

Schedule of Net Sales by Classes of Similar Products



	Three months ended March 31,
	2018			2017
Classes of similar products:
Net sales:
Color cosmetics	$	199.1	36%	$	224.3	38%
Fragrance	124.3		22%	142.3		24%
Hair care	125.7		22%	127.2		21%
Beauty care	44.7		8%	48.0		8%
Skin care	66.9		12%	53.1		9%
	$	560.7		$	594.9

BASIC AND DILUTED EARNINGS PER COMMON SHARE (Tables)

3 Months Ended

Mar. 31, 2018

Earnings Per Share, Basic and Diluted [Abstract]

Components of Basic and Diluted Earnings Per Share

Following are the components of basic and diluted (loss) earnings per common share for the periods presented:



	Three months ended March 31,
	2018			2017
Numerator:
Loss from continuing operations, net of taxes	$	(91.7	)	$	(37.7	)
Income from discontinued operations, net of taxes	1.4			0.3
Net loss	$	(90.3	)	$	(37.4	)
Denominator:
Weighted-average common shares outstanding – Basic	52,673,672			52,529,826
Effect of dilutive restricted stock	—			—
Weighted-average common shares outstanding – Diluted	52,673,672			52,529,826
Basic (loss) earnings per common share:
Continuing operations	$	(1.74	)	$	(0.72	)
Discontinued operations	0.03			0.01
Net loss per common share	$	(1.71	)	$	(0.71	)
Diluted (loss) earnings per common share:
Continuing operations	$	(1.74	)	$	(0.72	)
Discontinued operations	0.03			0.01
Net loss per common share	$	(1.71	)	$	(0.71	)

Unvested restricted stock awards under the Stock Plan^(a)	104,411			111,136


^(a)	These are outstanding common stock equivalents that were not included in the computation of diluted earnings per common share because their inclusion would have had an anti-dilutive effect.

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018 segment	Mar. 31, 2017 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reporting segments \| segment	4
Accounting Standards Update 2017-07 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net Periodic Defined Benefits Expense (Reversal of Expense), Excluding Service Cost Component \| $		$ 0.6

RESTRUCTURING CHARGES - Additional Information (Details) $ in Millions	1 Months Ended	3 Months Ended
	Dec. 31, 2016 job_position	Mar. 31, 2018 USD ($)
Restructuring Cost and Reserve [Line Items]
Payments for restructuring		$ (6.3)
EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated \| job_position	425
Payments for restructuring		(48.0)
EA Integration Restructuring Program \| Minimum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		90.0
Effect on future cash flows		90.0
EA Integration Restructuring Program \| Maximum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		95.0
Effect on future cash flows		95.0
EA Integration Restructuring Program \| Employee-related costs
Restructuring Cost and Reserve [Line Items]
Payments for restructuring		(5.5)
EA Integration Restructuring Program \| Employee-related costs \| Minimum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		65.0
EA Integration Restructuring Program \| Employee-related costs \| Maximum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		70.0
EA Integration Restructuring Program \| Lease termination costs
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		15.0
EA Integration Restructuring Program \| Other
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		10.0
Payments for restructuring		$ 0.0

RESTRUCTURING CHARGES - Restructuring and Related Charges (Details) - EA Integration Restructuring Program - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	$ 4.5	$ 72.2
Cumulative charges incurred	76.7
Employee Severance and Other Personnel Benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	5.2	62.8
Cumulative charges incurred	68.0
Lease Termination and Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	(1.8)	5.0
Cumulative charges incurred	3.2
Total Restructuring Charges
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	3.4	67.8
Cumulative charges incurred	71.2
Inventory Adjustments
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	1.1	1.4
Cumulative charges incurred	2.5
Other Related Charges
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	0.0	$ 3.0
Cumulative charges incurred	3.0
Operating segments \| Revlon
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	4.2
Cumulative charges incurred	28.8
Operating segments \| Elizabeth Arden
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	(1.2)
Cumulative charges incurred	11.6
Operating segments \| Portfolio
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	0.7
Cumulative charges incurred	14.1
Corporate, Non-Segment \| Fragrance
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	(0.3)
Cumulative charges incurred	$ 16.7

RESTRUCTURING CHARGES - Restructuring Reserve (Details) $ in Millions	1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 31, 2016 job_position	Mar. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2014 job_position
Restructuring Reserve [Roll Forward]
Liability Balance at period start		$ 33.9
Expense (Income), Net		5.2
Foreign Currency Translation		0.2
Cash utilized, net		(6.3)
Non-cash utilized, net		0.0
Liability Balance at period end		33.0	$ 33.9
EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other		4.5	72.2
Restructuring Reserve [Roll Forward]
Cash utilized, net		(48.0)
Number of positions eliminated \| job_position	425
EA Integration Restructuring Program \| Employee severance and other personnel benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other		5.2	62.8
Restructuring Reserve [Roll Forward]
Liability Balance at period start		25.8
Foreign Currency Translation		0.2
Cash utilized, net		(5.5)
Non-cash utilized, net		0.0
Liability Balance at period end		25.7	25.8
EA Integration Restructuring Program \| Other
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other		(1.8)	5.0
Restructuring Reserve [Roll Forward]
Liability Balance at period start		3.9
Expense (Income), Net		(0.7)
Foreign Currency Translation		0.0
Cash utilized, net		0.0
Non-cash utilized, net		0.0
Liability Balance at period end		3.2	3.9
EA Integration Restructuring Program \| Inventory adjustments and other restructuring
Restructuring Reserve [Roll Forward]
Expense (Income), Net		1.1
2015 Efficiency Program
Restructuring Reserve [Roll Forward]
Expense (Income), Net		7.6
Cash utilized, net		(7.2)
December 2013 Program
Restructuring Reserve [Roll Forward]
Number of positions eliminated \| job_position				1,100
December 2013 Program \| Employee severance and other personnel benefits
Restructuring Reserve [Roll Forward]
Liability Balance at period start		1.1
Expense (Income), Net		0.0
Foreign Currency Translation		0.0
Cash utilized, net		0.0
Non-cash utilized, net		0.0
Liability Balance at period end		1.1	1.1
Other immaterial actions \| Employee severance and other personnel benefits
Restructuring Reserve [Roll Forward]
Liability Balance at period start		1.4
Expense (Income), Net		0.7
Foreign Currency Translation		0.0
Cash utilized, net		(0.8)
Non-cash utilized, net		0.0
Liability Balance at period end		1.3	1.4
Other immaterial actions \| Other
Restructuring Reserve [Roll Forward]
Liability Balance at period start		1.7
Expense (Income), Net		0.0
Foreign Currency Translation		0.0
Cash utilized, net		0.0
Non-cash utilized, net		0.0
Liability Balance at period end		$ 1.7	$ 1.7

DISCONTINUED OPERATIONS (Details) - USD ($) $ in Millions	3 Months Ended
DISCONTINUED OPERATIONS (Details) - USD ($) $ in Millions	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Income Statement Disclosures [Abstract]
Income from discontinued operations, net of taxes	$ 1.4	$ 0.3
Disposed of by sale \| Operations in China
Income Statement Disclosures [Abstract]
Net sales	0.0	0.0
Income from discontinued operations, before taxes	1.4	0.3
Provision for income taxes	0.0	0.0
Income from discontinued operations, net of taxes	1.4	$ 0.3
Balance Sheet Disclosures [Abstract]
Cash and cash equivalents	1.3		$ 1.3
Trade receivables, net	0.2		0.2
Total current assets	1.5		1.5
Total assets	1.5		1.5
Accounts payable	0.5		0.5
Accrued expenses and other	3.6		3.5
Total current liabilities	4.1		4.0
Total liabilities	$ 4.1		$ 4.0

INVENTORIES - Components of Inventories (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 134.4	$ 123.4
Work-in-process	26.9	22.0
Finished goods	354.2	352.5
Inventories	$ 515.5	$ 497.9

GOODWILL AND INTANGIBLE ASSETS, NET - Changes in Goodwill by Segment (Details)	3 Months Ended
	Mar. 31, 2018 USD ($) segment
Goodwill [Line Items]
Number of reporting segments \| segment	4
Goodwill [Roll Forward]
Beginning Balance	$ 692,500,000
Foreign currency translation adjustment	300,000
Ending Balance	692,800,000
Cumulative goodwill impairment charges	(37,200,000)
Asset impairment charges	0
Other
Goodwill [Roll Forward]
Beginning Balance	120,800,000
Foreign currency translation adjustment	0
Ending Balance	120,800,000
Cumulative goodwill impairment charges
Operating segments \| Consumer
Goodwill [Roll Forward]
Beginning Balance	265,300,000
Foreign currency translation adjustment	200,000
Ending Balance	265,500,000
Cumulative goodwill impairment charges
Operating segments \| Professional
Goodwill [Roll Forward]
Beginning Balance	189,500,000
Foreign currency translation adjustment	100,000
Ending Balance	189,600,000
Cumulative goodwill impairment charges
Operating segments \| Elizabeth Arden
Goodwill [Roll Forward]
Beginning Balance	116,900,000
Foreign currency translation adjustment	0
Ending Balance	116,900,000
Cumulative goodwill impairment charges

GOODWILL AND INTANGIBLE ASSETS, NET - Summary of Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	$ 576.8		$ 575.1
Finite-lived intangible assets, accumulated amortization	(141.7)		(130.9)
Finite-lived intangible assets, net carrying amount	435.1		444.2
Amortization expense	10.0	$ 11.9
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, carrying amount	149.6		147.9
Intangible assets, gross carrying amount	726.4		723.0
Intangible assets, net carrying amount	584.7		592.1
Total indefinite-lived intangible assets
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, carrying amount	149.6		147.9
Trademarks and licenses
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	272.5		271.4
Finite-lived intangible assets, accumulated amortization	(77.0)		(72.8)
Finite-lived intangible assets, net carrying amount	$ 195.5		$ 198.6
Weighted average useful life	13 years		13 years
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	$ 251.2		$ 250.6
Finite-lived intangible assets, accumulated amortization	(52.6)		(46.8)
Finite-lived intangible assets, net carrying amount	$ 198.6		$ 203.8
Weighted average useful life	13 years		13 years
Patents and internally-developed IP
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	$ 20.8		$ 20.8
Finite-lived intangible assets, accumulated amortization	(8.7)		(8.4)
Finite-lived intangible assets, net carrying amount	$ 12.1		$ 12.4
Weighted average useful life	6 years		7 years
Distribution rights
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	$ 31.0		$ 31.0
Finite-lived intangible assets, accumulated amortization	(2.7)		(2.3)
Finite-lived intangible assets, net carrying amount	$ 28.3		$ 28.7
Weighted average useful life	16 years		17 years
Other
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	$ 1.3		$ 1.3
Finite-lived intangible assets, accumulated amortization	(0.7)		(0.6)
Finite-lived intangible assets, net carrying amount	$ 0.6		$ 0.7
Weighted average useful life	1 year		2 years

GOODWILL AND INTANGIBLE ASSETS, NET - Estimated Future Amortization Expense (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
2018	$ 30.7
2019	37.9
2020	37.1
2021	36.1
2022	34.7
Thereafter	258.6
Finite-lived intangible assets, net carrying amount	$ 435.1	$ 444.2

ACCRUED EXPENSES AND OTHER - Components of Accrued Expenses and Other (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Payables and Accruals [Abstract]
Compensation and related benefits	$ 48.5	$ 59.6
Advertising and promotional costs	86.4	84.0
Sales returns and allowances	73.3	61.7
Taxes	46.1	48.4
Restructuring reserve	31.5	33.3
Interest	9.6	23.8
Other	103.1	102.0
Accrued expenses and other	$ 398.5	$ 412.8

LONG-TERM DEBT - Components of Long-term Debt (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017	Aug. 04, 2016
Debt Instrument [Line Items]
Long-term debt	$ 2,905.8	$ 2,823.9
Less current portion	(254.3)	(170.2)
Long-term debt	2,651.5	2,653.7
2016 Term Loan
Debt Instrument [Line Items]
Long-term debt	1,733.0	1,735.9
2016 Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt	$ 236.2	152.1
Less current portion		(152.1)
5.75% Senior Notes
Debt Instrument [Line Items]
Stated interest rate	5.75%
Long-term debt	$ 495.5	495.1
6.25% Senior Notes
Debt Instrument [Line Items]
Stated interest rate	6.25%
Long-term debt	$ 440.5	440.3
Spanish Government Loan [Member]
Debt Instrument [Line Items]
Long-term debt	0.6	0.5
Revlon Consumer Products Corporation \| 2016 Term Loan
Debt Instrument [Line Items]
Less current portion	$ (18.0)	$ (18.1)
Revlon Consumer Products Corporation \| 6.25% Senior Notes
Debt Instrument [Line Items]
Stated interest rate	6.25%		6.25%

LONG-TERM DEBT - Narrative (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017	Aug. 04, 2016
Debt Instrument [Line Items]
Current portion of long-term debt	$ 254,300,000	$ 170,200,000
2016 Revolving Credit Facility
Debt Instrument [Line Items]
Current portion of long-term debt		152,100,000
6.25% Senior Notes
Debt Instrument [Line Items]
Stated interest rate	6.25%
5.75% Senior Notes
Debt Instrument [Line Items]
Stated interest rate	5.75%
Original 5.75% Senior Notes [Member]
Debt Instrument [Line Items]
Aggregate principal amount	$ 500,000,000
Revlon Consumer Products Corporation \| 2016 Revolving Credit Facility
Debt Instrument [Line Items]
Amount outstanding	$ 240,800,000
Revlon Consumer Products Corporation \| 6.25% Senior Notes
Debt Instrument [Line Items]
Stated interest rate	6.25%		6.25%
Aggregate principal amount	$ 450,000,000
Revlon Consumer Products Corporation \| 2016 Term Loan
Debt Instrument [Line Items]
Current portion of long-term debt	18,000,000	$ 18,100,000
Amount by which available liquidity does not exceed principal amount of other debt	200,000,000
Revolving Credit Facility \| Revlon Consumer Products Corporation \| 2016 Revolving Credit Facility
Debt Instrument [Line Items]
Amount by which available liquidity does not exceed principal amount of other debt	200,000,000.0
Maximum borrowing capacity	$ 400,000,000

LONG-TERM DEBT - Covenants (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
2016 Revolving Credit Facility
Debt Instrument [Line Items]
Outstanding checks	$ 24,200,000
Revlon Consumer Products Corporation \| 2016 Term Loan
Debt Instrument [Line Items]
Aggregate principal amount outstanding	1,773,000,000
Revlon Consumer Products Corporation \| 2016 Revolving Credit Facility
Debt Instrument [Line Items]
Aggregate principal amount outstanding	240,800,000
Amount outstanding	240,800,000
Revolving Credit Facility \| Revlon Consumer Products Corporation \| 2016 Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	400,000,000
Remaining borrowing capacity	55,000,000
Calculated borrowing base	329,900,000
Sublimit, letters of credit \| Revlon Consumer Products Corporation \| 2016 Revolving Credit Facility
Debt Instrument [Line Items]
Standby and trade letters of credit for various corporate purposes	$ 9,900,000	$ 10,100,000

FAIR VALUE MEASUREMENTS - Schedule of Fair Values of Financial Assets and Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Assets:
FX Contracts	$ 0.6	$ 0.6
Total assets at fair value	0.6	0.6
Liabilities:
FX Contracts	1.1	1.9
2013 Interest Rate Swap	0.1	0.9
Total liabilities at fair value	1.2	2.8
Level 1
Assets:
FX Contracts	0.0	0.0
Total assets at fair value	0.0	0.0
Liabilities:
FX Contracts	0.0	0.0
2013 Interest Rate Swap	0.0	0.0
Total liabilities at fair value	0.0	0.0
Level 2
Assets:
FX Contracts	0.6	0.6
Total assets at fair value	0.6	0.6
Liabilities:
FX Contracts	1.1	1.9
2013 Interest Rate Swap	0.1	0.9
Total liabilities at fair value	1.2	2.8
Level 3
Assets:
FX Contracts	0.0	0.0
Total assets at fair value	0.0	0.0
Liabilities:
FX Contracts	0.0	0.0
2013 Interest Rate Swap	0.0	0.0
Total liabilities at fair value	$ 0.0	$ 0.0

FAIR VALUE MEASUREMENTS - Schedule of Fair Values of Financial Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Liabilities:
Fair Value, Long-term debt, including current portion	$ 2,281.3	$ 2,131.5
Carrying Value, Long-term debt, including current portion	2,905.8	2,823.9
Level 1
Liabilities:
Fair Value, Long-term debt, including current portion	0.0	0.0
Level 2
Liabilities:
Fair Value, Long-term debt, including current portion	2,281.3	2,131.5
Level 3
Liabilities:
Fair Value, Long-term debt, including current portion	$ 0.0	$ 0.0

FINANCIAL INSTRUMENTS - Additional Information (Details) - USD ($)	1 Months Ended
	Nov. 30, 2013	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 07, 2016	Aug. 04, 2016	May 31, 2015
Fair Value Measurements Of Financial Instruments [Line Items]
Fair value of derivative liability		$ 100,000	$ 900,000
Accumulated income (loss)		855,700,000	770,400,000
Fair value of assets		600,000	600,000
FX Contracts		$ 600,000	600,000
6.25% Senior Notes
Fair Value Measurements Of Financial Instruments [Line Items]
Stated interest rate		6.25%
Revlon Consumer Products Corporation \| 6.25% Senior Notes
Fair Value Measurements Of Financial Instruments [Line Items]
Stated interest rate		6.25%					6.25%
Deferred gain - hedging
Fair Value Measurements Of Financial Instruments [Line Items]
Accumulated income (loss)		$ 100,000	700,000
Foreign exchange contracts
Fair Value Measurements Of Financial Instruments [Line Items]
Derivative, notional amount		0	147,100,000
Interest rate swap
Fair Value Measurements Of Financial Instruments [Line Items]
Derivative, notional amount	$ 400,000,000	400,000,000
Floor interest rate (percent)	1.00%				0.75%
Term of contract	3 years
Fixed interest rate (percent)								2.0709%
Fixed interest rate on debt (percent)								5.5709%
Cumulative changes in net gain (loss) from cash flow hedges, net of tax		100,000
Accumulated deferred losses, gross		200,000				$ 6,300,000
Interest rate swap \| Deferred gain - hedging
Fair Value Measurements Of Financial Instruments [Line Items]
Accumulated income (loss)		100,000	700,000	$ 2,400,000	$ 3,000,000	$ 3,900,000
Standby letters of credit which support Products Corporation self insurance programs
Fair Value Measurements Of Financial Instruments [Line Items]
Standby and trade letters of credit for various corporate purposes		7,100,000	7,300,000
Sublimit, letters of credit \| Revlon Consumer Products Corporation \| 2016 Revolving Credit Facility
Fair Value Measurements Of Financial Instruments [Line Items]
Standby and trade letters of credit for various corporate purposes		$ 9,900,000	$ 10,100,000

FINANCIAL INSTRUMENTS - Fair Value of Derivative Financial Instruments in Consolidated Balance Sheet (Details) - Derivatives not designated as hedging instruments - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Foreign exchange contracts \| Prepaid expenses and other
Derivative Instruments [Abstract]
Fair value of gross derivative asset	$ 0.6	$ 0.6
Foreign exchange contracts \| Accrued expenses and other
Derivative Instruments [Abstract]
Fair value of gross derivative liabilities	1.1	1.9
Interest rate swap \| Prepaid expenses and other
Derivative Instruments [Abstract]
Fair value of gross derivative asset	0.0	0.0
Interest rate swap \| Accrued expenses and other
Derivative Instruments [Abstract]
Fair value of gross derivative liabilities	$ 0.1	$ 0.9

FINANCIAL INSTRUMENTS - Effects of Derivative Financial Instruments, Other Comprehensive Income (Loss) and Net Income (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Derivative Instruments, Gain (Loss) [Line Items]
Revaluation of derivative financial instruments, net of reclassifications into earnings, tax expense (benefit)	$ 0.2	$ 0.4
Interest rate swap \| Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in other comprehensive income	0.6		$ 0.6
Interest rate swap \| Designated as Hedging Instrument [Member] \| Interest Expense
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in net income	(0.8)	(1.0)
Interest rate swap \| Derivatives not designated as hedging instruments \| Miscellaneous, net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in net income	0.2	0.2
Foreign exchange contracts \| Derivatives not designated as hedging instruments \| Foreign currency gain (loss), net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in net income	$ 0.1	$ (0.4)

PENSION AND POST-RETIREMENT BENEFITS - Components of Net Periodic Benefit Costs (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Net periodic benefit (income) costs:
Net periodic benefit (income) costs	$ 0.6	$ (0.1)	$ 1.5
Pension Plans [Member]
Net periodic benefit (income) costs:
Service cost	0.5	0.5
Interest cost	4.6	4.8
Expected return on plan assets	(7.0)	(7.1)
Amortization of actuarial loss	2.3	2.4
Curtailment gain	0.0	(0.8)
Net periodic benefit (income) costs, before allocation	0.4	(0.2)
Portion allocated to Revlon Holdings	0.0	(0.1)
Net periodic benefit (income) costs	0.4	(0.3)
Other Post-Retirement Benefit Plans [Member]
Net periodic benefit (income) costs:
Service cost	0.0	0.0
Interest cost	0.1	0.1
Expected return on plan assets	0.0	0.0
Amortization of actuarial loss	0.1	0.1
Curtailment gain	0.0	0.0
Net periodic benefit (income) costs, before allocation	0.2	0.2
Portion allocated to Revlon Holdings	0.0	0.0
Net periodic benefit (income) costs	$ 0.2	$ 0.2

PENSION AND POST-RETIREMENT BENEFITS - Classification of Net Periodic Pension (Income) Costs (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	$ 0.6	$ (0.1)	$ 1.5
Cost of Sales [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	0.0	0.0
SG&A Expenses [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	0.5	0.5
Miscellaneous, Net [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	$ 0.1	$ 0.6

PENSION AND POST-RETIREMENT BENEFITS - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	$ 0.6	$ (0.1)	$ 1.5
Estimated contributions in next fiscal year	10.0
Pension Plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actuarial losses and prior service costs expected to be recognized in net periodic benefit cost during next fiscal year			$ 2.4
Net periodic benefit (income) costs	0.4	(0.3)
Employer contributions	1.6
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	0.2	$ 0.2
Employer contributions	$ 0.2

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Income Tax Disclosure [Line Items]
Benefit from income taxes	$ (1.6)	$ (38.9)
Increase (Decrease) in Income Tax Expense (Benefit)	37.3
Impact of Tax Cuts and Jobs Act			$ 47.9
Domestic [Member]
Income Tax Disclosure [Line Items]
Tax loss carryforwards	$ 519.3

ACCUMULATED OTHER COMPREHENSIVE LOSS - Components of Accumulated Other Comprehensive Loss (Details) - USD ($)
$ in Millions

3 Months Ended

Mar. 31, 2018

Mar. 31, 2017

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

$ (770.4)

0.2

^[1]

$ 9.9

Accumulated Other Comprehensive Loss

(855.7)

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(228.4)

^[1]

0.2

Foreign Currency Translation

(228.2)

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(15.0)

(2.5)

Actuarial (Loss) Gain on Post-retirement Benefits

(17.5)

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(212.4)

2.1

Actuarial (Loss) Gain on Post-retirement Benefits - Amortization of pension related costs

(210.3)

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

Other comprehensive income (loss), tax benefit (expense)

2.1

(0.3)

Deferred Gain (Loss) - Hedging

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(0.7)

0.6

Deferred Gain (Loss) - Hedging - amortization of deferred gains (losses) related to the de-designated 2013 Interest Rate Swap

(0.1)

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

Other comprehensive income (loss), tax benefit (expense)

0.6

0.2

Other

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(0.3)

0.0