SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of computation of basic and diluted EPS

Basic and diluted EPS are computed as follows (amounts in thousands, except per share data):

	Year Ended September 30,
	2013		2012		2011
	(As Restated)		(As Restated)		(As Restated)
Net income attributable to Cubic	$	25,086	$	97,427	$	86,044
Weighted average shares - basic	26,736		26,736		26,736
Effect of dilutive securities	24		—		—
Weighted average shares - diluted	26,760		26,736		26,736
Net income per share attributable to Cubic, basic	$	0.94	$	3.64	$	3.22
Effect of dilutive securities	—		—		—
Net income per share attributable to Cubic, diluted	$	0.94	$	3.64	$	3.22
Anti-dilutive employee share-based awards	—		—		—