| Scotts LA | Manufacturing | 0 | — | A |
| Scotts ME | Manufacturing | 0 | — | A |
| Scotts MI | Wholesale Trade | 0 | — | A |
| Scotts MN | Manufacturing | 0 | — | A |
| Scotts MO | Manufacturing | 0 | — | A |
| Scotts NC | Retail Trade | 0 | — | A |
| Scotts NJ | Wholesale Trade | 0 | — | C |
| Scotts NY | Manufacturing | 0 | — | A |
| Scotts OH | Manufacturing | 0 | — | A |
| Scotts OK | Manufacturing | 0 | — | A |
| Scotts OR | Wholesale Trade | 0 | — | A |
| Scotts PA | Wholesale Trade | 0 | — | A |
| Scotts SC | Manufacturing | 0 | — | D |
| Scotts TX | Manufacturing | 0 | — | A |
| Scotts UT | Manufacturing | 0 | — | D |
| Scotts VA | Manufacturing | 0 | — | A |
| Scotts WA | Manufacturing | 0 | — | B |
| Scotts WI | Manufacturing | 0 | — | F |
| Scotts Bayfront Hotel, LLC. PA | Accommodation & Food Services | 0 | — | A |
| Scotts Buffalo Inn Inc NY | Accommodation & Food Services | 0 | — | A |
| Scotts Buffalo Suites Inc NY | Accommodation & Food Services | 0 | — | A |
| Scotts Court Peach Inc PA | Accommodation & Food Services | 0 | — | A |
| Scotts Court-Peach Inc PA | Accommodation & Food Services | 0 | — | F |
| Scotts Dev & Splash Venture PA | Arts & Entertainment | 0 | — | A |
| Scotts Econo Inn Inc PA | Accommodation & Food Services | 0 | — | A |
| Scotts Express Peach Inc PA | Accommodation & Food Services | 0 | — | F |
| Scotts Garden Hotel, LLC PA | Accommodation & Food Services | 0 | — | A |
| Scotts Inn 19 inc PA | Accommodation & Food Services | 0 | — | F |
| Scotts Miracle-Gro IA | Manufacturing | 0 | — | A |
| Scotts Miracle-Gro MI | Manufacturing | 0 | — | C |
| Scotts Miracle-Gro Co. MS | — | 0 | — | — |
| Scotts Temecula Operations LLC CA | — | 0 | — | — |
| Scotts Valley Hotel LP CA | Accommodation & Food Services | 0 | — | A |
| Scotts Valley Water District CA | Utilities | 0 | — | F |
| Scottsboro Aluminum Industries LLC AL | Manufacturing | 0 | — | F |
| Scottsdale Air Heating and Cooling AZ | Construction | 0 | — | A |
| Scottsdale Eye Surgery Cenrter AZ | Healthcare & Social Assistance | 0 | — | A |
| Scottsdale Eye Surgery Center AZ | Healthcare & Social Assistance | 0 | — | A |
| Scottsdale Hangar One AZ | Transportation & Warehousing | 0 | — | A |
| Scottsdale Marriott at McDowell Mountains AZ | — | 0 | — | — |
| Scottsdale Marriott Old Yown AZ | — | 0 | — | — |
| Scottsdale Mint, LLLP AZ | Retail Trade | 0 | — | A |
| Scottsdale Mint, LLLP WY | Manufacturing | 0 | — | A |
| Scottsdale Unified School District AZ | Educational Services | 3 | $58,160 | — |
| Scotty AI, Inc. WA | Professional & Technical Services | 1 | $175,000 | — |
| Scotty's Construction LLC MI | Construction | 0 | — | A |
| Scotty's Contracting & Stone, LLC KY | Construction | 0 | — | F |
| SCOTW lnc Pari-Mutuel Operations CA | — | 0 | — | — |
| SCOUGAL RUBBER CORP. WA | Manufacturing | 0 | — | F |
| Scougal Rubber Corporation NV | Manufacturing | 0 | — | F |
