BUSINESS COMBINATIONS (Tables)

6 Months Ended

Apr. 30, 2017

Schedule of Preliminary Purchase Price Allocation

The preliminary purchase price allocation for the RCI Acquisition is as follows:



	$
Assets
Inventories	9.4
Prepaid expenses and other	0.1
Capital assets	155.6
Total assets acquired	165.1

Liabilities
Accounts payable and accrued liabilities	2.0
Deferred revenue	67.0
Deferred tax liabilities	59.4
Total liabilities assumed	128.4

Total net assets	36.7
Bargain purchase gain	(26.4	)
Total purchase price	10.3

Schedule of Financial Results

The revenues and net income from continuing operations from the RCI Acquisition for the period from February 1, 2017 to April 30, 2017 included in the consolidated statement of operations are as follows:



	February 1, 2017 to April 30, 2017
	$
Revenues	8.1
Net income from continuing operations ⁽¹⁾	25.9

(1) Net income from continuing operations includes the $26.4 million of the bargain purchase gain

Schedule of Unaudited Pro Forma Information

The following unaudited supplemental pro forma information presents the financial results as if the acquisition had occurred on November 1, 2015. The unaudited supplemental pro forma information does not purport to be indicative of what would have occurred had the acquisition been completed on November 1, 2015, nor is it indicative of any future results.



	Three months ended April 30,			Six months ended April 30,
	2017	2016		2017	2016
	$	$		$	$
Revenues	483.4	484.0		999.1	904.9
Net income from continuing operations	1.2	(6.0	)	11.4	(258.8	)

(1) Net income from continuing operations for the six months ended April 30, 2016 includes $257.8 million of impairment expense related to Roche's strategic realignment of the facility. This is not part of the acquisition transaction and as such is not removed from the pro forma financial information.