Business Combinations (Tables)

9 Months Ended

Jun. 30, 2011

Business Combinations

Provisional Purchase Price Allocation And Adjustment During The Period

 

	Acquisition			Adjustments			Acquisition
	Date Amounts			During the			Date Amounts
	Recognized as of			Nine Months Ended			Recognized
	September 30, 2010 (a)			June 30, 2011			(as Adjusted)
Cash	$	41.1		$	-		$	41.1
Receivables (b)		53.7			.7			54.4
Inventories (c)		55.6			(.2	)		55.4
Other current assets (b)		22.2			(.2	)		22.0
Property (d)		306.1			1.6			307.7
Goodwill		577.4			(.3	)		577.1
Other intangible assets (c)		612.9			(2.0	)		610.9
Other assets (b)		.6			.5			1.1
Total assets acquired		1,669.6			.1			1,669.7
Accounts payable		(35.6	)		-			(35.6	)
Other current liabilities (b)		(31.1	)		(.1	)		(31.2	)
Deferred income taxes		(243.1	)		-			(243.1	)
Other liabilities		(6.2	)		-			(6.2	)
Total liabilities assumed		(316.0	)		(.1	)		(316.1	)
Net assets acquired	$	1,353.6		$	-		$	1,353.6

(a)	As previously reported in Ralcorp's 2010 Annual Report on Form 10-K.
(b)	The adjustments to "Receivables", "Other current assets", "Other assets", and "Other current liabilities" reflect the identification and adjustment of unrecorded AIPC and Sepp's Gourmet Foods assets or liabilities at the acquisition date.
(c)	The adjustments to "Inventories" and "Other intangible assets" reflects changes in the estimated fair value of AIPC's inventories and customer relationships based on the valuation analyses finalized late in the first quarter of fiscal 2011
(d)	The adjustments to "Property" reflect changes in the estimated fair values for AIPC (increase of $1.5) and Sepp's Gourmet Foods (increase of $.1) based on the analyses finalized late in the first quarter of fiscal 2011.

Supplemental Pro-Forma Information

	Three Months Ended				Nine Months Ended
	June 30,				June 30,
	2011		2010		2011		2010
Net sales	$	1,171.9	$	1,148.6	$	3,517.8	$	3,365.2
Net earnings		28.5		43.0		183.3		221.1
Basic earnings per share		.52		.79		3.34		4.01
Diluted earnings per share		.51		.77		3.29		3.95