Business Combinations (Tables)

12 Months Ended

Sep. 30, 2011

Business Combinations [Abstract]

Schedule of Purchase Price Allocation

		Fiscal 2010						Fiscal 2009
								Harvest
		AIPC			Other			Manor
Cash	$	39.4		$	1.7		$	-
Receivables		42.9			11.5			14.2
Inventories		48.1			7.3			20.3
Other current assets		21.0			1.0			.2
Property		252.2			55.5			8.1
Goodwill		534.1			54.8			14.8
Other intangible assets		568.2			42.7			16.7
Other assets		1.1			-			-
Total assets acquired		1,507.0			174.5			74.3
Accounts payable		(24.1	)		(11.5	)		(10.4	)
Other current liabilities		(29.9	)		(1.3	)		(4.6	)
Deferred income taxes		(238.3	)		(16.6	)		-
Other liabilities		(4.9	)		(1.3	)		(.1	)
Total liabilities assumed		(297.2	)		(30.7	)		(15.1	)
Net assets acquired	$	1,209.8		$	143.8		$	59.2

Provisional Purchase Price Allocation and Adjustments During The Period

		Acquisition			Adjustments			Acquisition
		Date Amounts			During the			Date Amounts
		Recognized as of			Year Ended			Recognized
		September 30, 2010 (a)			September 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			11.5			588.9
Other intangible assets (c)		612.9			(2.0	)		610.9
Other assets (b)		.6			.5			1.1
Total assets acquired		1,669.6			11.9			1,681.5
Accounts payable		(35.6	)		-			(35.6	)
Other current liabilities (b)		(31.1	)		(.1	)		(31.2	)
Deferred income taxes (e)		(243.1	)		(11.8	)		(254.9	)
Other liabilities		(6.2	)		-			(6.2	)
Total liabilities assumed		(316.0	)		(11.9	)		(327.9	)
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" reflect 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.
(e)	The adjustment to "Deferred income taxes" was the result of revised estimates of the estimated AIPC blended state tax rate and the amount of certain temporary income tax differences as of the acquisition date.

Merger And Integration Costs

		2011		2010		2009
Cost of goods sold	$	-	$	5.2	$	2.5
Selling, general and administrative expenses		.6		6.4		29.5
Other operating expenses, net		1.9		21.5		-
	$	2.5	$	33.1	$	32.0

Supplemental Pro Forma Information

		2011			2010		2009
Net sales	$	4,741.0		$	4,594.4	$	4,714.9
Net (loss) earnings		(186.2	)		242.2		335.6
Basic (loss) earnings per share		(3.39	)		4.40		5.96
Diluted (loss) earnings per share		(3.39	)		4.34		5.88