ACQUISITIONS (Tables)

12 Months Ended

Sep. 30, 2013

NEK Special Programs Group LLC (NEK)

Acquisitions

Schedule of estimated fair values of the assets acquired and liabilities assumed at the acquisition date

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):

Customer relationships	$	13.3
Corporate trade names	4.9
Non-compete agreements	0.2
Accounts receivable -billed	3.1
Accounts receivable -unbilled	7.7
Accounts payable	(3.0		)
Other net liabilities assumed	(0.4		)
Net identifiable assets acquired	25.8
Goodwill	26.8
Net assets acquired	$	52.6

Schedule of unaudited pro forma information

The following unaudited pro forma information presents our consolidated results of operations as if NEK, NextBus, AIS and PSMC had been included in our consolidated results since October 1, 2011 (in millions):

	Years Ended
	September 30,
	2013		2012
	(As Restated)		(As Restated)
Net sales	$	1,385.3	$	1,468.0
Net income attributable to Cubic	26.2		99.2

Next Bus

Acquisitions

Schedule of estimated fair values of the assets acquired and liabilities assumed at the acquisition date

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):

Customer relationships	$	8.8
Accounts receivable, net	2.2
Backlog	1.7
Acquired technology	1.3
Corporate trade names	1.0
Accounts payable and accrued expenses	(1.1		)
Deferred tax liabilities, net	(3.3		)
Other net liabilities assumed	(1.2		)
Net identifiable assets acquired	9.4
Goodwill	10.8
Net assets acquired	$	20.2

Schedule of unaudited pro forma information

The following unaudited pro forma information presents our consolidated results of operations as if NEK, NextBus, AIS and PSMC had been included in our consolidated results since October 1, 2011 (in millions):

	Years Ended
	September 30,
	2013		2012
	(As Restated)		(As Restated)
Net sales	$	1,385.3	$	1,468.0
Net income attributable to Cubic	26.2		99.2

AIS

Acquisitions

Schedule of estimated fair values of the assets acquired and liabilities assumed at the acquisition date

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):

Customer relationships	$	1.4
Technology	0.9
Backlog	0.6
Other net assets acquired	(1.5		)
Net identifiable assets acquired	1.4
Goodwill	0.6
Net assets acquired	$	2.0

Schedule of unaudited pro forma information

The following unaudited pro forma information presents our consolidated results of operations as if NEK, NextBus, AIS and PSMC had been included in our consolidated results since October 1, 2011 (in millions):

	Years Ended
	September 30,
	2013		2012
	(As Restated)		(As Restated)
Net sales	$	1,385.3	$	1,468.0
Net income attributable to Cubic	26.2		99.2

PSMC

Acquisitions

Schedule of estimated fair values of the assets acquired and liabilities assumed at the acquisition date

The following table summarizes the estimated fair values of the assets acquired at the acquisition date (in millions):

Customer relationships	$	0.6
Backlog	0.1
Net identifiable assets acquired	0.7
Goodwill	0.6
Net assets acquired	$	1.3

Schedule of unaudited pro forma information

The following unaudited pro forma information presents our consolidated results of operations as if NEK, NextBus, AIS and PSMC had been included in our consolidated results since October 1, 2011 (in millions):

	Years Ended
	September 30,
	2013		2012
	(As Restated)		(As Restated)
Net sales	$	1,385.3	$	1,468.0
Net income attributable to Cubic	26.2		99.2

Abraxas Corporation

Acquisitions

Schedule of estimated fair values of the assets acquired and liabilities assumed at the acquisition date

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):

Customer relationships	$	20.1
Backlog	11.5
Corporate trade names	5.7
Non-compete agreements	5.2
Recoverable income taxes	4.3
Deferred tax liabilities, net	(7.6		)
Net tangible assets acquired	5.1
Net identifiable assets acquired	44.3
Goodwill	81.7
Net assets acquired	$	126.0