Condensed Financial Statements Of Guarantors

6 Months Ended

Mar. 31, 2012

Condensed Financial Statements Of Guarantors [Abstract]

Condensed Financial Statements Of Guarantors

NOTE 19—CONDENSED FINANCIAL STATEMENTS OF GUARANTORS

In August 2009 and July 2010, the Company issued a total of $750.0 of Senior Notes which are publicly tradable. The notes are fully and unconditionally guaranteed on a joint and several basis by most of Ralcorp's domestic subsidiaries ("Guarantor Subsidiaries"), each of which is wholly owned, directly or indirectly, by Ralcorp Holdings, Inc. ("Parent Company"). The guarantees are subject to release in limited circumstances (only upon the occurrence of certain customary conditions). In addition, such securities are collateralized by 65% of the stock of Ralcorp's indirectly wholly owned foreign operating subsidiaries. The notes are not guaranteed by the foreign subsidiaries and a few of Ralcorp's wholly owned domestic subsidiaries ("Non-Guarantor Subsidiaries").

In May of 2012, the Company identified errors in the condensed financial statements of guarantors included in the previously filed Quarterly Report on Form 10-Q for the quarter ended March 31, 2011. The Company has restated its condensed financial statements of guarantors as of September 30, 2011 and for the quarter and six months ended March 31, 2011. The effect of the restatement adjustments on the condensed consolidated financial statements of guarantors as previously reported for these periods is disclosed in the following tables (which do not reflect recasting for discontinued operations). The errors are described in the legend following the tables.

Condensed Consolidating Statements of Earnings

	Three Months Ended March 31, 2011
	Parent Company						Guarantor Subsidiaries						Non-Guarantor Subsidiaries						Eliminations						Consolidated
	Previously Reported			Restated			Previously Reported			Restated			Previously Reported			Restated			Previously Reported			Restated			Previously Reported			Restated
Other intercompany revenues4	$	.4		$	.4		$	2.9		$	2.9		$	12.2		$	15.7		$	(15.5	)	$	(19.0	)	$	—		$	—
Gross Profit		40.6			40.6			293.0			293.0			21.9			25.4			(15.5	)		(19.0	)		340.0			340.0
Selling, general and administrative expenses3,4		(30.6	)		(30.6	)		(122.8	)		(127.4	)		(17.9	)		(16.8	)		15.5			19.0			(155.8	)		(155.8	)
Operating Profit		8.3			8.3			153.2			148.6			2.6			7.2			—			—			164.1			164.1
Interest (expense) income, net3		(34.2	)		(34.2	)		.9			.2			1.3			.2			—			—			(33.8	)		(33.8	)
Earnings before Income Taxes and Equity Earnings		(25.9	)		(25.9	)		152.3			148.8			3.9			7.4			—			—			130.3			130.3
Income taxes3		9.3			9.3			(55.0	)		(53.7	)		(1.3	)		(2.6	)		—			—			(47.0	)		(47.0	)
Earnings before Equity Earnings		(16.6	)		(16.6	)		97.3			95.1			2.6			4.8			—			—			83.3			83.3
Net Earnings		83.3			83.3			96.3			94.1			2.6			4.8			(98.9	)		(98.9	)		83.3			83.3

	Six Months Ended March 31, 2011
	Parent Company						Guarantor Subsidiaries						Non-Guarantor Subsidiaries						Eliminations						Consolidated
	Previously Reported			Restated			Previously Reported			Restated			Previously Reported			Restated			Previously Reported			Restated			Previously Reported			Restated
Other intercompany revenues4	$	.9		$	.9		$	5.6		$	5.6		$	24.5		$	31.8		$	(31.0	)	$	(38.3	)	$	—		$	—
Gross Profit		79.6			79.6			559.7			559.7			49.7			57.0			(31.0	)		(38.3	)		658.0			658.0
Selling, general and administrative expenses3,4		(62.1	)		(62.1	)		(236.2	)		(244.6	)		(36.0	)		(34.9	)		31.0			38.3			(303.3	)		(303.3	)
Operating Profit		14.1			14.1			286.4			278.0			10.7			19.1			—			—			311.2			311.2
Interest (expense) income, net3		(70.3	)		(70.3	)		(.7	)		.4			1.5			.4			—			—			(69.5	)		(69.5	)
Earnings before Income Taxes and Equity Earnings		(56.2	)		(56.2	)		285.7			278.4			12.2			19.5			—			—			241.7			241.7
Income taxes3		20.2			20.2			(102.9	)		(100.2	)		(4.4	)		(7.1	)		—			—			(87.1	)		(87.1	)
Earnings before Equity Earnings		(36.0	)		(36.0	)		182.8			178.2			7.8			12.4			—			—			154.6			154.6
Net Earnings		154.6			154.6			183.4			178.8			7.8			12.4			(191.2	)		(191.2	)		154.6			154.6

Condensed Consolidating Balance Sheets

	September 30, 2011
	Parent Company				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Eliminations						Consolidated
	Previously Reported		Restated		Previously Reported		Restated		Previously Reported		Restated		Previously Reported			Restated			Previously Reported		Restated
Receivables, net2,3,4	$	57.5	$	55.7	$	70.0	$	49.4	$	284.7	$	310.8	$	(1.8	)	$	(5.5	)	$	410.4	$	410.4
Total Current Assets		151.2		149.4		480.4		459.8		368.2		394.3		(5.1	)		(8.8	)		994.7		994.7
Intercompany Notes and Interest3,4		—		—		88.8		88.8		130.7		106.8		(219.5	)		(195.6	)		—		—
Investment in Subsidiaries1,2,3,4		4,921.9		4,873.5		267.7		271.4		—		—		(5,189.6	)		(5,144.9	)		—		—
Deferred Income Taxes2		141.0		85.4		—		—		—		—		(141.0	)		(85.4	)		—		—
Goodwill1		—		—		2,491.0		2,437.0		99.1		99.1		—			—			2,590.1		2,536.1
Other Assets3		11.5		35.3		24.9		1.1		.2		.2		—			—			36.6		36.6
Total Assets		5,326.5		5,244.5		5,735.7		5,641.0		826.2		828.4		(5,555.2	)		(5,434.7	)		6,333.2		6,279.2
Accounts payable3		74.7		74.7		201.8		205.5		41.8		41.8		(5.1	)		(8.8	)		313.2		313.2
Other current liabilities2		120.2		116.1		84.5		88.6		18.3		18.3		—			—			223.0		223.0
Total Current Liabilities		225.6		221.5		286.3		294.1		165.1		165.1		(5.1	)		(8.8	)		671.9		671.9
Intercompany Notes and Interest3,4		115.6		91.7		15.1		15.1		88.8		88.8		(219.5	)		(195.6	)		—		—
Deferred Income Taxes2		—		—		765.5		709.9		11.1		11.1		(141.0	)		(85.4	)		635.6		635.6
Total Liabilities		2,707.3		2,679.3		1,070.1		1,022.3		302.2		302.2		(365.6	)		(289.8	)		3,714.0		3,714.0
Other shareholders' equity1,2,3,4		2,618.6		2,564.6		4,665.6		4,618.7		524.0		526.2		(5,189.6	)		(5,144.9	)		2,618.6		2,564.6
Total Shareholders' Equity		2,619.2		2,565.2		4,665.6		4,618.7		524.0		526.2		(5,189.6	)		(5,144.9	)		2,619.2		2,565.2
Total Liabilities and Shareholders' Equity		5,326.5		5,244.5		5,735.7		5,641.0		826.2		828.4		(5,555.2	)		(5,434.7	)		6,333.2		6,279.2

Condensed Consolidating Statements of Cash Flows

	Six Months Ended March 31, 2011
	Parent Company						Guarantor Subsidiaries						Non-Guarantor Subsidiaries						Eliminations					Consolidated
	Previously Reported			Restated			Previously Reported			Restated			Previously Reported			Restated			Previously Reported		Restated			Previously Reported			Restated
Net Cash Provided (Used) by Operating Activities2,3,4,5	$	370.3		$	184.0		$	(56.1	)	$	314.1		$	(87.4	)	$	(98.7	)	$	—	$	(172.6	)	$	226.8		$	226.8
Intercompany investments and advances2,3,4,5		(97.5	)		—			117.2			—			(19.7	)		—			—		—			—			—
Payments for equity contributions5		—			(9.8	)		—			—			—			—			—		9.8			—			—
Proceeds from equity distributions5		—			80.3			—			—			—			—			—		(80.3	)		—			—
Payments for intercompany lending5		—			—			—			—			—			(66.8	)		—		66.8			—			—
Receipt of intercompany loan repayments5		—			—			—			—			—			48.5			—		(48.5	)		—			—
Net Cash Provided (Used) by Investing Activities		(102.9	)		65.1			72.3			(44.9	)		(21.1	)		(19.7	)		—		(52.2	)		(51.7	)		(51.7	)
Changes in book cash overdrafts3		8.6			8.6			(15.6	)		(18.5	)		—			2.9			—		—			(7.0	)		(7.0	)
Proceeds from equity contributions5		—			—			—			.9			—			8.9			—		(9.8	)		—			—
Payments for equity distributions5		—			—			—			(251.0	)		—			(1.9	)		—		252.9			—			—
Proceeds from intercompany borrowing5		—			66.8			—			—			—			—			—		(66.8	)		—			—
Repayments of intercompany loans5		—			(48.5	)		—			—			—			—			—		48.5			—			—
Net Cash (Used) Provided by Financing Activities		(267.6	)		(249.3	)		(15.7	)		(268.7	)		119.0			128.9			—		224.8			(164.3	)		(164.3	)

¹  The calculated amount of impairment of intangible assets was incorrect as discussed in Note 3.

²  Transactions were not recorded in the correct legal entity, and the amounts were not properly reclassified to the correct column.

³  Clerical errors led to misclassifications between columns and between line items.

⁴  Intercompany amounts related to the receivables securitization program discussed in Note 16 were not correctly calculated or reported.

⁵  Cash flows related to intercompany loans and investments were all included in a single line in cash flows from investing activities instead of separately identified and classified by transaction type in cash flows from operating, investing, and financing activities.

Set forth below are condensed consolidating financial statements presenting the results of operations, financial position, and cash flows of the Parent Company ("Parent"), the Guarantor Subsidiaries ("Guarantor") on a combined basis, and the Non-Guarantor Subsidiaries ("Non-Guarantor") on a combined basis, along with the eliminations necessary to arrive at the information for Ralcorp Holdings, Inc. on a consolidated basis. Eliminations represent adjustments to eliminate investments in subsidiaries and intercompany balances and transactions between or among Parent, Guarantor, and Non-Guarantor. For this presentation, investments in subsidiaries are accounted for using the equity method of accounting. These condensed consolidating financial statements have been restated to correct for certain errors (as disclosed above) and recasted to show discontinued operations (as described in Note 4). Effective with the Spin-Off, Post Foods LLC is no longer a guarantor, and all related amounts for Post have been reclassified to Non-Guarantor Subsidiaries to conform with the current presentation.

Condensed Consolidating Statements of Earnings

	Three Months Ended March 31, 2012
	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net Sales	$	138.1		$	892.6		$	74.8		$	(43.3	)	$	1,062.2
Other intercompany revenues		.5			1.7			13.8			(16.0	)		—
Cost of goods sold		(105.7	)		(718.7	)		(64.0	)		43.3			(845.1	)
Gross Profit		32.9			175.6			24.6			(16.0	)		217.1
Selling, general and administrative expenses		(41.2	)		(73.7	)		(17.6	)		16.0			(116.5	)
Amortization of intangible assets		(.7	)		(17.9	)		(1.5	)		—			(20.1	)
Other operating expenses, net		1.7			(11.8	)		—			—			(10.1	)
Operating Profit		(7.3	)		72.2			5.5			—			70.4
Interest (expense) income, net		(32.7	)		.4			.3			—			(32.0	)
(Loss) Earnings from Continuing Operations before Income Taxes and Equity Earnings		(40.0	)		72.6			5.8			—			38.4
Income taxes		14.1			(19.4	)		(3.7	)		—			(9.0	)
Equity in earnings of subsidiaries		55.9			(2.1	)		—			(53.8	)		—
Earnings from Continuing Operations		30.0			51.1			2.1			(53.8	)		29.4
(Loss) earnings from discontinued operations, net of income taxes		(7.5	)		—			.6			—			(6.9	)
Net Earnings	$	22.5		$	51.1		$	2.7		$	(53.8	)	$	22.5

	Three Months Ended March 31, 2011
	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
				(Restated)			(Restated)
Net Sales	$	126.5		$	749.4		$	73.4		$	(32.0	)	$	917.3
Other intercompany revenues		.4			1.8			16.8			(19.0	)		—
Cost of goods sold		(87.4	)		(581.1	)		(65.8	)		32.0			(702.3	)
Gross Profit		39.5			170.1			24.4			(19.0	)		215.0
Selling, general and administrative expenses		(33.2	)		(65.6	)		(14.7	)		19.0			(94.5	)
Amortization of intangible assets		(1.4	)		(13.5	)		(1.4	)		—			(16.3	)
Other operating expenses, net		(.3	)		(.4	)		—			—			(.7	)
Operating Profit		4.6			90.6			8.3			—			103.5
Interest (expense) income, net		(34.2	)		.2			.2			—			(33.8	)
(Loss) Earnings from Continuing Operations before Income Taxes and Equity Earnings		(29.6	)		90.8			8.5			—			69.7
Income taxes		10.6			(31.5	)		(4.3	)		—			(25.2	)
Equity in earnings of subsidiaries		99.9			(1.0	)		—			(98.9	)		—
Earnings from Continuing Operations		80.9			58.3			4.2			(98.9	)		44.5
Earnings from discontinued operations, net of income taxes		2.4			—			36.4			—			38.8
Net Earnings	$	83.3		$	58.3		$	40.6		$	(98.9	)	$	83.3

	Six Months Ended March 31, 2012
	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net Sales	$	283.5		$	1,870.0		$	157.0		$	(81.8	)	$	2,228.7
Other intercompany revenues		1.0			3.9			31.6			(36.5	)		—
Cost of goods sold		(216.8	)		(1,507.2	)		(131.1	)		81.8			(1,773.3	)
Gross Profit		67.7			366.7			57.5			(36.5	)		455.4
Selling, general and administrative expenses		(77.2	)		(156.8	)		(30.1	)		36.5			(227.6	)
Amortization of intangible assets		(2.3	)		(35.6	)		(3.0	)		—			(40.9	)
Other operating expenses, net		(1.0	)		(12.4	)		(.1	)		—			(13.5	)
Operating Profit		(12.8	)		161.9			24.3			—			173.4
Interest (expense) income, net		(66.8	)		.8			(.4	)		—			(66.4	)
(Loss) Earnings from Continuing Operations before Income Taxes and Equity Earnings		(79.6	)		162.7			23.9			—			107.0
Income taxes		28.1			(52.6	)		(8.9	)		—			(33.4	)
Equity in earnings of subsidiaries		148.2			3.7			—			(151.9	)		—
Earnings from Continuing Operations		96.7			113.8			15.0			(151.9	)		73.6
(Loss) earnings from discontinued operations, net of income taxes		(8.9	)		—			23.1			—			14.2
Net Earnings	$	87.8		$	113.8		$	38.1		$	(151.9	)	$	87.8

	Six Months Ended March 31, 2011
	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
				(Restated)			(Restated)			(Restated)
Net Sales	$	262.3		$	1,509.2		$	157.8		$	(60.3	)	$	1,869.0
Other intercompany revenues		.9			3.7			33.7			(38.3	)		—
Cost of goods sold		(185.5	)		(1,182.0	)		(138.6	)		60.3			(1,445.8	)
Gross Profit		77.7			330.9			52.9			(38.3	)		423.2
Selling, general and administrative expenses		(67.4	)		(129.9	)		(30.7	)		38.3			(189.7	)
Amortization of intangible assets		(2.7	)		(26.9	)		(3.0	)		—			(32.6	)
Other operating expenses, net		(.7	)		(2.8	)		—			—			(3.5	)
Operating Profit		6.9			171.3			19.2			—			197.4
Interest (expense) income, net		(70.3	)		.4			.4			—			(69.5	)
(Loss) Earnings from Continuing Operations before Income Taxes and Equity Earnings		(63.4	)		171.7			19.6			—			127.9
Income taxes		22.8			(59.5	)		(9.4	)		—			(46.1	)
Equity in earnings of subsidiaries		190.6			.6			—			(191.2	)		—
Earnings from Continuing Operations		150.0			112.8			10.2			(191.2	)		81.8
Earnings from discontinued operations, net of income taxes		4.6			—			68.2			—			72.8
Net Earnings	$	154.6		$	112.8		$	78.4		$	(191.2	)	$	154.6

Condensed Consolidating Balance Sheets

	March 31, 2012
	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Assets
Current Assets
Cash and cash equivalents	$	69.3		$	—		$	67.1		$	(5.0	)	$	131.4
Marketable securities		.8			—			—			—			.8
Investment in Post Holdings, Inc.		223.1			—			—			—			223.1
Receivables, net		56.3			69.4			222.6			(3.2	)		345.1
Inventories		72.4			352.7			23.5			—			448.6
Deferred income taxes		14.4			—			.2			(.4	)		14.2
Prepaid expenses and other current assets		8.7			9.1			1.4			—			19.2
Total Current Assets		445.0			431.2			314.8			(8.6	)		1,182.4
Intercompany Notes and Interest		—			41.0			92.0			(133.0	)		—
Investment in Subsidiaries		3,350.4			309.8			—			(3,660.2	)		—
Deferred Income Taxes		46.5			—			—			(46.5	)		—
Property		255.4			1,114.2			170.0			—			1,539.6
Accumulated Depreciation		(179.7	)		(466.3	)		(46.2	)		—			(692.2	)
Goodwill		—			1,286.6			104.8			—			1,391.4
Other Intangible Assets		52.7			1,112.7			78.8			—			1,244.2
Accumulated Amortization		(34.0	)		(198.3	)		(19.9	)		—			(252.2	)
Other Assets		38.4			.9			.2			—			39.5
Total Assets	$	3,974.7		$	3,631.8		$	694.5		$	(3,848.3	)	$	4,452.7
Liabilities and Shareholders' Equity
Current Liabilities
Accounts payable	$	77.1		$	145.6		$	29.6		$	(8.2	)	$	244.1
Notes payable to banks		—			—			—			—			—
Current portion of long-term debt		85.7			—			—			—			85.7
Deferred income taxes		—			.4			—			(.4	)		—
Other current liabilities		82.7			69.3			8.9			—			160.9
Total Current Liabilities		245.5			215.3			38.5			(8.6	)		490.7
Intercompany Notes and Interest		76.9			15.1			41.0			(133.0	)		—
Long-term Debt		1,895.5			—			—			—			1,895.5
Deferred Income Taxes		—			314.1			2.1			(46.5	)		269.7
Other Liabilities		77.5			5.7			34.3			—			117.5
Total Liabilities		2,295.4			550.2			115.9			(188.1	)		2,773.4
Shareholders' Equity
Common stock		.6			—			—			—			.6
Other shareholders' equity		1,678.7			3,081.6			578.6			(3,660.2	)		1,678.7
Total Shareholders' Equity		1,679.3			3,081.6			578.6			(3,660.2	)		1,679.3
Total Liabilities and Shareholders' Equity	$	3,974.7		$	3,631.8		$	694.5		$	(3,848.3	)	$	4,452.7

	September 30, 2011
	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
	(Restated)			(Restated)			(Restated)			(Restated)			(Restated)
Assets
Current Assets
Cash and cash equivalents	$	2.5		$	—		$	50.8		$	(3.3	)	$	50.0
Marketable securities		8.2			—			—			—			8.2
Receivables, net		55.7			65.9			233.5			(5.5	)		349.6
Inventories		65.2			334.9			24.0			—			424.1
Deferred income taxes		14.4			1.1			.2			—			15.7
Prepaid expenses and other current assets		3.4			7.1			1.3			—			11.8
Current assets of discontinued operations		—			—			135.3			—			135.3
Total Current Assets		149.4			409.0			445.1			(8.8	)		994.7
Intercompany Notes and Interest		—			88.8			106.8			(195.6	)		—
Investment in Subsidiaries		4,873.5			271.4			—			(5,144.9	)		—
Deferred Income Taxes		46.5			—			—			(46.5	)		—
Property		252.5			1,015.9			155.9			—			1,424.3
Accumulated Depreciation		(177.1	)		(426.8	)		(37.2	)		—			(641.1	)
Goodwill		—			1,068.1			92.8			—			1,160.9
Other Intangible Assets		66.3			850.7			70.7			—			987.7
Accumulated Amortization		(40.8	)		(163.3	)		(15.7	)		—			(219.8	)
Other Assets		34.5			1.1			.2			—			35.8
Noncurrent Assets of Discontinued Operations		39.7			—			2,535.9			(38.9	)		2,536.7
Total Assets	$	5,244.5		$	3,114.9		$	3,354.5		$	(5,434.7	)	$	6,279.2
Liabilities and Shareholders' Equity
Current Liabilities
Accounts payable	$	74.7		$	180.7		$	37.8		$	(8.8	)	$	284.4
Notes payable to banks		—			—			105.0			—			105.0
Current portion of long-term debt		30.7			—			—			—			30.7
Other current liabilities		112.0			67.6			12.5			—			192.1
Current liabilities of discontinued operations		4.1			—			55.6			—			59.7
Total Current Liabilities		221.5			248.3			210.9			(8.8	)		671.9
Intercompany Notes and Interest		91.7			15.1			88.8			(195.6	)		—
Long-term Debt		2,172.5			—			—			—			2,172.5
Deferred Income Taxes		—			325.4			2.1			(46.5	)		281.0
Other Liabilities		97.6			2.4			29.1			—			129.1
Noncurrent Liabilities of Discontinued Operations		96.0			—			402.4			(38.9	)		459.5
Total Liabilities		2,679.3			591.2			733.3			(289.8	)		3,714.0
Shareholders' Equity
Common stock		.6			—			—			—			.6
Other shareholders' equity		2,564.6			2,523.7			2,621.2			(5,144.9	)		2,564.6
Total Shareholders' Equity		2,565.2			2,523.7			2,621.2			(5,144.9	)		2,565.2
Total Liabilities and Shareholders' Equity	$	5,244.5		$	3,114.9		$	3,354.5		$	(5,434.7	)	$	6,279.2

Condensed Consolidating Statements of Cash Flows

	Six Months Ended March 31, 2012
	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Cash Flows from Operating Activities
Net Cash Provided by Operating Activities—Continuing Operations	$	40.2		$	162.5		$	45.1		$	(123.8	)	$	124.0
Net Cash (Used) Provided by Operating Activities—Discontinued Operations		(18.4	)		—			51.5			5.3			38.4
Net Cash Provided by Operating Activities		21.8			162.5			96.6			(118.5	)		162.4
Cash Flows from Investing Activities
Business acquisitions, net of cash acquired		—			(552.0	)		(15.9	)		—			(567.9	)
Additions to property and intangible assets		(14.2	)		(49.9	)		(5.1	)		—			(69.2	)
Purchases of securities		(.8	)		—			—			—			(.8	)
Proceeds from sale or maturity of securities		8.2			—			—			—			8.2
Payments for equity contributions		(556.5	)		—			—			556.5			—
Proceeds from equity distributions		27.6			—			—			(27.6	)		—
Payments for intercompany lending		—			(11.6	)		(48.9	)		60.5			—
Receipt of intercompany loan repayments		—			59.4			71.5			(130.9	)		—
Net Cash (Used) Provided by Investing Activities—Continuing Operations		(535.7	)		(554.1	)		1.6			458.5			(629.7	)
Net Cash Used by Investing Activities—Discontinued Operations		(33.3	)		—			(13.9	)		33.3			(13.9	)
Net Cash Used by Investing Activities		(569.0	)		(554.1	)		(12.3	)		491.8			(643.6	)
Cash Flows from Financing Activities
Proceeds from issuance of long-term debt		550.0			—			—			—			550.0
Repayments of long-term debt		(750.7	)		—			(2.5	)		—			(753.2	)
Net repayments under credit arrangements		(19.9	)		—			(105.0	)		—			(124.9	)
Purchase of treasury stock		(.6	)		—			—			—			(.6	)
Proceeds and tax benefits from exercise of stock awards		10.7			—			—			—			10.7
Changes in book cash overdrafts		(1.3	)		(17.8	)		(1.3	)		—			(20.4	)
Proceeds from equity contributions		—			551.9			4.6			(556.5	)		—
Payments for equity distributions		—			(142.5	)		(1.9	)		144.4			—
Proceeds from intercompany borrowing		48.9			—			11.6			(60.5	)		—
Repayments of intercompany loans		(63.6	)		—			(67.3	)		130.9			—
Net Cash (Used) Provided by Financing Activities—Continuing Operations		(226.5	)		391.6			(161.8	)		(341.7	)		(338.4	)
Net Cash Provided by Financing Activities—Discontinued Operations		840.5			—			92.8			(33.3	)		900.0
Net Cash Provided (Used) by Financing Activities		614.0			391.6			(69.0	)		(375.0	)		561.6
Effect of Exchange Rate Changes on Cash		—			—			1.0			—			1.0
Net Increase in Cash and Cash Equivalents		66.8			—			16.3			(1.7	)		81.4
Cash and Cash Equivalents, Beginning of Period		2.5			—			50.8			(3.3	)		50.0
Cash and Cash Equivalents, End of Period	$	69.3		$	—		$	67.1		$	(5.0	)	$	131.4

	Six Months Ended March 31, 2011
	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
	(Restated)			(Restated)			(Restated)			(Restated)
Cash Flows from Operating Activities
Net Cash Provided (Used) by Operating Activities—Continuing Operations	$	105.9		$	162.1		$	(16.1	)	$	(108.2	)	$	143.7
Net Cash Provided by Operating Activities—Discontinued Operations		78.1			—			69.4			(64.4	)		83.1
Net Cash Provided by Operating Activities	$	184.0		$	162.1		$	53.3		$	(172.6	)	$	226.8
Cash Flows from Investing Activities
Additions to property and intangible assets		(5.4	)		(39.5	)		.1			—			(44.8	)
Proceeds from sale of property		—			.1			—			—			.1
Purchases of securities		(10.0	)		—			—			—			(10.0	)
Proceeds from sale or maturity of securities		10.0			—			—			—			10.0
Payments for equity contributions		(9.8	)		—			—			9.8			—
Payments for intercompany lending		—			—			(66.8	)		66.8			—
Receipt of intercompany loan repayments		—			—			48.5			(48.5	)		—
Net Cash Used by Investing Activities—Continuing Operations		(15.2	)		(39.4	)		(18.2	)		28.1			(44.7	)
Net Cash Provided (Used) by Investing Activities—Discontinued Operations		80.3			—			(7.0	)		(80.3	)		(7.0	)
Net Cash Provided (Used) by Investing Activities		65.1			(39.4	)		(25.2	)		(52.2	)		(51.7	)
Cash Flows from Financing Activities
Repayments of long-term debt		(44.7	)		—			—			—			(44.7	)
Net (repayments) borrowings under credit arrangements		(235.8	)		—			119.0			—			(116.8	)
Purchase of treasury stock		(.6	)		—			—			—			(.6	)
Proceeds and tax benefits from exercise of stock awards		4.9			—			—			—			4.9
Changes in book cash overdrafts		8.6			(18.5	)		2.9			—			(7.0	)
Proceeds from equity contributions		—			.9			8.9			(9.8	)		—
Payments for equity distributions		—			(104.5	)		(1.9	)		106.4			—
Proceeds from intercompany borrowing		66.8			—			—			(66.8	)		—
Repayments of intercompany loans		(48.5	)		—			—			48.5			—
Other, net		—			(.1	)		—			—			(.1	)
Net Cash (Used) Provided by Financing Activities—Continuing Operations		(249.3	)		(122.2	)		128.9			78.3			(164.3	)
Net Cash Used by Financing Activities—Discontinued Operations		—			—			(146.5	)		146.5			—
Net Cash Used by Financing Activities		(249.3	)		(122.2	)		(17.6	)		224.8			(164.3	)
Effect of Exchange Rate Changes on Cash		—			—			1.3			—			1.3
Net (Decrease) Increase in Cash and Cash Equivalents		(.2	)		.5			11.8			—			12.1
Cash and Cash Equivalents, Beginning of Period		.6			.3			28.4			—			29.3
Cash and Cash Equivalents, End of Period	$	.4		$	.8		$	40.2		$	—		$	41.4