SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)

12 Months Ended

Sep. 30, 2013

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)

Summary of restated quarterly results of operations

										Year
	Three Months Ended									Ended
Fiscal 2013	September 30			June 30		March 31		December 31		September 30
	(in thousands, except per share data)
	(As Restated)			(As Restated)		(As Restated)		(As Restated)		(As Restated)
Net sales	$	340,776		$	337,226	$	368,609	$	314,796	$	1,361,407
Operating income (loss)	(44,055		)	26,905		37,376		20,509		40,735
Net income (loss) attributable to Cubic	(37,186		)	18,381		29,650		14,241		25,086
Net income (loss) per share, basic	(1.39		)	0.69		1.11		0.53		0.94
Net income (loss) per share, diluted	(1.39		)	0.69		1.11		0.53		0.94

									Year
	Three Months Ended								Ended
Fiscal 2012	September 30		June 30		March 31		December 31		September 30
	(in thousands, except per share data)
	(As Restated)		(As Restated)		(As Restated)		(As Restated)		(As Restated)
Net sales	$	369,255	$	371,142	$	343,830	$	319,857	$	1,404,084
Operating income	30,740		39,602		35,923		29,940		136,205
Net income attributable to Cubic	21,912		27,395		25,856		22,264		97,427
Net income per share, basic	0.82		1.02		0.97		0.83		3.64
Net income per share, diluted	0.82		1.02		0.97		0.83		3.64

Summary of restated quarterly results of income

	Condensed Consolidated Statement of Income									Condensed Consolidated Statement of Income
	Three Months Ended September 30, 2013									Three Months Ended September 30, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
	(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
Net sales:
Products	$	136,216		$	(3,342	)	$	132,874		$	164,458		$	7,174		$	171,632
Services	206,386			1,516			207,902			195,229			2,394			197,623
	342,602			(1,826		)	340,776			359,687			9,568			369,255
Costs and expenses:
Products	117,530			(1,780		)	115,750			113,009			8,470			121,479
Services	167,757			94			167,851			164,060			(1,001		)	163,059
Selling, general and administrative	38,429			408			38,837			42,678			501			43,179
Restructuring costs	1,941			—			1,941			—			—			—
Impairment of goodwill	50,865			—			50,865			—			—			—
Research and development	5,099			—			5,099			7,327			—			7,327
Amortization of purchased intangibles	4,488			—			4,488			3,471			—			3,471
	386,109			(1,278		)	384,831			330,545			7,970			338,515
Operating income (loss)	(43,507		)	(548		)	(44,055		)	29,142			1,598			30,740
Other income (expense):
Interest and dividend income	297			—			297			571			—			571
Interest expense	(977		)	(3		)	(980		)	(651		)	(13		)	(664		)
Other income (expense) - net	397			1,254			1,651			726			(455		)	271
Income (loss) before income taxes	(43,790		)	703			(43,087		)	29,788			1,130			30,918
Income taxes	(5,654		)	(281		)	(5,935		)	8,645			306			8,951
Net income (loss)	(38,136		)	984			(37,152		)	21,143			824			21,967
Less noncontrolling interest in income of VIE	34			—			34			55			—			55
Net income (loss) attributable to Cubic	$	(38,170	)	$	984		$	(37,186	)	$	21,088		$	824		$	21,912
Net income (loss) per share attributable to Cubic:
Basic	$	(1.43	)	$	0.04		$	(1.39	)	$	0.79		$	0.03		$	0.82
Diluted	$	(1.43	)	$	0.04		$	(1.39	)	$	0.79		$	0.03		$	0.82
Weighted average shares used in per share calculations:
Basic	26,736			—			26,736			26,736			—			26,736
Diluted	26,736			—			26,736			26,736			—			26,736

	Condensed Consolidated Statement of Income									Condensed Consolidated Statement of Income
	Three Months Ended June 30, 2013									Three Months Ended June 30, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
	(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
Net sales:
Products	$	131,557		$	(3,875	)	$	127,682		$	189,743		$	4,870		$	194,613
Services	208,888			656			209,544			175,654			875			176,529
	340,445			(3,219		)	337,226			365,397			5,745			371,142
Costs and expenses:
Products	93,946			(2,935		)	91,011			118,431			4,641			123,072
Services	164,458			(180		)	164,278			153,552			88			153,640
Selling, general and administrative	44,130			—			44,130			42,751			—			42,751
Restructuring costs	114			—			114			—			—			—
Research and development	6,426			—			6,426			8,427			—			8,427
Amortization of purchased intangibles	4,362			—			4,362			3,650			—			3,650
	313,436			(3,115		)	310,321			326,811			4,729			331,540
Operating income	27,009			(104		)	26,905			38,586			1,016			39,602
Other income (expense):
Interest and dividend income	530			—			530			697			—			697
Interest expense	(922		)	(3		)	(925		)	(221		)	(13		)	(234		)
Other income (expense) - net	(813		)	—			(813		)	(950		)	—			(950		)
Income before income taxes	25,804			(107		)	25,697			38,112			1,003			39,115
Income taxes	7,416			(124		)	7,292			11,338			329			11,667
Net income	18,388			17			18,405			26,774			674			27,448
Less noncontrolling interest in income of VIE	24			—			24			53			—			53
Net income attributable to Cubic	$	18,364		$	17		$	18,381		$	26,721		$	674		$	27,395
Net income per share attributable to Cubic:
Basic	$	0.69		$	0.00		$	0.69		$	1.00		$	0.02		$	1.02
Diluted	$	0.69		$	0.00		$	0.69		$	1.00		$	0.02		$	1.02
Weighted average shares used in per share calculations:
Basic	26,736			—			26,736			26,736			—			26,736
Diluted	26,762			—			26,762			26,736			—			26,736

	Condensed Consolidated Statement of Income									Condensed Consolidated Statement of Income
	Three Months Ended March 31, 2013									Three Months Ended March 31, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
	(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
Net sales:
Products	$	164,968		$	2,068		$	167,036		$	155,776		$	1,115		$	156,891
Services	199,337			2,236			201,573			183,869			3,070			186,939
	364,305			4,304			368,609			339,645			4,185			343,830
Costs and expenses:
Products	117,123			2,022			119,145			106,684			748			107,432
Services	153,766			(446		)	153,320			145,642			54			145,696
Selling, general and administrative	41,320			—			41,320			43,039			—			43,039
Restructuring costs	6,084			—			6,084			—			—			—
Research and development	7,098			—			7,098			8,072			—			8,072
Amortization of purchased intangibles	4,266			—			4,266			3,668			—			3,668
	329,657			1,576			331,233			307,105			802			307,907
Operating income	34,648			2,728			37,376			32,540			3,383			35,923
Other income (expense):
Interest and dividend income	312			—			312			964			—			964
Interest expense	(654		)	(3		)	(657		)	(331		)	(13		)	(344		)
Other income (expense) - net	(53		)	—			(53		)	122			—			122
Income before income taxes	34,253			2,725			36,978			33,295			3,370			36,665
Income taxes	7,043			233			7,276			9,847			911			10,758
Net income	27,210			2,492			29,702			23,448			2,459			25,907
Less noncontrolling interest in income of VIE	52			—			52			51			—			51
Net income attributable to Cubic	$	27,158		$	2,492		$	29,650		$	23,397		$	2,459		$	25,856
Net income per share attributable to Cubic:
Basic	$	1.02		$	0.09		$	1.11		$	0.88		$	0.09		$	0.97
Diluted	$	1.02		$	0.09		$	1.11		$	0.88		$	0.09		$	0.97
Weighted average shares used in per share calculations:
Basic	26,736			—			26,736			26,736			—			26,736
Diluted	26,736			—			26,736			26,736			—			26,736

	Condensed Consolidated Statement of Income Three Months Ended December 31, 2012									Condensed Consolidated Statement of Income Three Months Ended December 31, 2011
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
	(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
Net sales:
Products	$	135,701		$	(983	)	$	134,718		$	153,310		$	882		$	154,192
Services	177,670			2,408			180,078			163,456			2,209			165,665
	313,371			1,425			314,796			316,766			3,091			319,857
Costs and expenses:
Products	100,895			(1,008		)	99,887			113,449			746			114,195
Services	143,851			220			144,071			131,408			159			131,567
Selling, general and administrative	40,997			(54		)	40,943			35,220			—			35,220
Research and development	5,822			—			5,822			4,896			—			4,896
Amortization of purchased intangibles	3,564			—			3,564			4,039			—			4,039
	295,129			(842		)	294,287			289,012			905			289,917
Operating income	18,242			2,267			20,509			27,754			2,186			29,940
Other income (expense):
Interest and dividend income	437			—			437			762			—			762
Interest expense	(862		)	(3		)	(865		)	(347		)	(13		)	(360		)
Other income (expense) - net	102			—			102			923			—			923
Income before income taxes	17,919			2,264			20,183			29,092			2,173			31,265
Income taxes	5,400			469			5,869			8,353			603			8,956
Net income	12,519			1,795			14,314			20,739			1,570			22,309
Less noncontrolling interest in income of VIE	73			—			73			45			—			45
Net income attributable to Cubic	$	12,446		$	1,795		$	14,241		$	20,694		$	1,570		$	22,264
Net income per share attributable to Cubic:
Basic	$	0.47		$	0.06		$	0.53		$	0.77		$	0.06		$	0.83
Diluted	$	0.47		$	0.06		$	0.53		$	0.77		$	0.06		$	0.83
Weighted average shares used in per share calculations:
Basic	26,736			—			26,736			26,736			—			26,736
Diluted	26,736			—			26,736			26,736			—			26,736

Summary of restated quarterly results of comprehensive income

	Condensed Consolidated Statement of Comprehensive Income Three Months Ended September 30, 2013									Condensed Consolidated Statement of Comprehensive Income Three Months Ended September 30, 2012
	Previously						As			Previously					As
	Reported			Adjustments			Restated			Reported			Adjustments		Restated
				(in thousands)									(in thousands)
Net income	$	(38,136	)	$	984		$	(37,152	)	$	21,143		$	824	$	21,967
Other comprehensive income:
Adjustment to pension liability, net of taxes	13,501			(395		)	13,106			(5,585		)	—		(5,585		)
Foreign currency translation	15,679			1,060			16,739			7,375			203		7,578
Net unrealized gains/losses from cash flow hedges, net of tax	(926		)	—			(926		)	(598		)	—		(598		)
Net unrealized gain (loss) on available-for-sale securities, net of tax	3			—			3			—			—		—
Total other comprehensive income (loss)	28,257			665			28,922			1,192			203		1,395
Total comprehensive income (loss)	(9,879		)	1,649			(8,230		)	22,335			1,027		23,362

	Condensed Consolidated Statement of Comprehensive Income Three Months Ended June 30, 2013								Condensed Consolidated Statement of Comprehensive Income Three Months Ended June 30, 2012
	Previously					As			Previously						As
	Reported			Adjustments		Restated			Reported			Adjustments			Restated
				(in thousands)								(in thousands)
Net income	$	18,388		$	17	$	18,405		$	26,774		$	674		$	27,448
Other comprehensive income:
Foreign currency translation	(1,872		)	96		(1,776		)	(4,880		)	(124		)	(5,004		)
Net unrealized gains/losses from cash flow hedges, net of tax	4,706			—		4,706			(1,288		)	—			(1,288		)
Net unrealized gain (loss) on available-for-sale securities, net of tax	(5		)	—		(5		)	—			—			—
Total other comprehensive income (loss)	2,829			96		2,925			(6,168		)	(124		)	(6,292		)
Total comprehensive income (loss)	21,217			113		21,330			20,606			550			21,156

	Condensed Consolidated Statement of Comprehensive Income Three Months Ended March 31, 2013									Condensed Consolidated Statement of Comprehensive Income Three Months Ended March 31, 2012
	Previously						As			Previously				As
	Reported			Adjustments			Restated			Reported		Adjustments		Restated
				(in thousands)								(in thousands)
Net income	$	27,210		$	2,492		$	29,702		$	23,448	$	2,459	$	25,907
Other comprehensive income:
Foreign currency translation	(14,608		)	(730		)	(15,338		)	7,846		129		7,975
Net unrealized gains/losses from cash flow hedges, net of tax	(745		)	—			(745		)	3,288		—		3,288
Total other comprehensive income (loss)	(15,353		)	(730		)	(16,083		)	11,134		129		11,263
Total comprehensive income (loss)	11,857			1,762			13,619			34,582		2,588		37,170

	Condensed Consolidated Statement of Comprehensive Income Three Months Ended December 31, 2012						Condensed Consolidated Statement of Comprehensive Income Three Months Ended December 31, 2011
	Previously				As		Previously						As
	Reported		Adjustments		Restated		Reported			Adjustments			Restated
			(in thousands)							(in thousands)
Net income	$	12,519	$	1,795	$	14,314	$	20,739		$	1,570		$	22,309
Other comprehensive income:
Foreign currency translation	1,295		54		1,349		347			(19		)	328
Net unrealized gains/losses from cash flow hedges, net of tax	742		—		742		(1,160		)	—			(1,160		)
Total other comprehensive income (loss)	2,037		54		2,091		(813		)	(19		)	(832		)
Total comprehensive income (loss)	14,556		1,849		16,405		19,926			1,551			21,477

Summary of restated quarterly results of balance sheet

	Condensed Consolidated Balance Sheet June 30, 2013									Condensed Consolidated Balance Sheet March 31, 2013									Condensed Consolidated Balance Sheet December 31, 2012
	Previously						As			Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)									(in thousands)
ASSETS
Current assets:
Cash and cash equivalents	$	212,451		$	—		$	212,451		$	148,605		$	—		$	148,605		$	174,116		$	—		$	174,116
Restricted cash	68,853			—			68,853			68,833			—			68,833			68,829			—			68,829
Marketable securities	4,049			—			4,049			—			—			—			—			—			—
Accounts receivable - net	388,436			(2,499		)	385,937			414,066			(3,304		)	410,762			359,301			(3,324		)	355,977
Recoverable income taxes	6,673			—			6,673			5,600			—			5,600			4,817			—			4,817
Inventories - net	48,312			(5,935		)	42,377			50,992			(11,205		)	39,787			53,095			(10,578		)	42,517
Deferred income taxes and other current assets	17,035			835			17,870			16,754			965			17,719			24,243			873			25,116
Total current assets	745,809			(7,599		)	738,210			704,850			(13,544		)	691,306			684,401			(13,029		)	671,372
Long-term contract receivables	19,850			(152		)	19,698			20,830			(152		)	20,678			21,460			(152		)	21,308
Long-term capitalized costs	61,782			(3,184		)	58,598			51,805			(1,029		)	50,776			40,146			—			40,146
Property, plant and equipment - net	54,770			—			54,770			54,732			—			54,732			55,434			—			55,434
Deferred income taxes	—			—			—			—			—			—			—			—			—
Goodwill	183,895			—			183,895			185,589			—			185,589			173,734			—			173,734
Purchased intangibles - net	58,517			—			58,517			62,930			—			62,930			54,188			—			54,188
Other assets	20,974			—			20,974			19,507			—			19,507			21,390			—			21,390
	$	1,145,597		$	(10,935	)	$	1,134,662		$	1,100,243		$	(14,725	)	$	1,085,518		$	1,050,753		$	(13,181	)	$	1,037,572
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Short-term borrowings	$	—		—			$	—		$	25,000		—			$	25,000		$	25,000		—			$	25,000
Trade accounts payable	31,293			—			31,293			33,322			—			33,322			29,001			—			29,001
Customer advances	107,256			(27,295		)	79,961			92,178			(31,185		)	60,993			107,913			(27,910		)	80,003
Accrued compensation and other current liabilities	114,100			123			114,223			128,096			121			128,217			122,316			103			122,419
Income taxes payable	7,229			5,105			12,334			7,094			5,323			12,417			8,715			4,997			13,712
Current portion of long-term debt	529			—			529			527			—			527			4,563			—			4,563
Total current liabilities	260,407			(22,067		)	238,340			286,217			(25,741		)	260,476			297,508			(22,810		)	274,698
Long-term debt	102,380			—			102,380			52,502			—			52,502			2,814			—			2,814
Other long-term liabilities	66,412			628			67,040			67,918			625			68,543			65,533			1,000			66,533
Shareholders’ equity:
Common stock	14,208			—			14,208			12,633			—			12,633			12,574			—			12,574
Retained earnings	769,803			10,594			780,397			751,439			10,577			762,016			727,489			8,085			735,574
Accumulated other comprehensive loss	(31,635		)	(90		)	(31,725		)	(34,464		)	(186		)	(34,650		)	(19,111		)	544			(18,567		)
Treasury stock at cost	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)
Shareholders’ equity related to Cubic	716,298			10,504			726,802			693,530			10,391			703,921			684,874			8,629			693,503
Noncontrolling interest in variable interest entity	100			—			100			76			—			76			24			—			24
Total shareholders’ equity	716,398			10,504			726,902			693,606			10,391			703,997			684,898			8,629			693,527
	$	1,145,597		$	(10,935	)	$	1,134,662		$	1,100,243		$	(14,725	)	$	1,085,518		$	1,050,753		$	(13,181	)	$	1,037,572

	Condensed Consolidated Balance Sheet									Condensed Consolidated Balance Sheet									Condensed Consolidated Balance Sheet
	June 30, 2012									March 31, 2012									December 31, 2011
	Previously Reported			Adjustments			As Restated			Previously Reported			Adjustments			As Restated			Previously Reported			Adjustments			As Restated
				(in thousands)									(in thousands)									(in thousands)
ASSETS
Current assets:
Cash and cash equivalents	$	231,129		$	—		$	231,129		$	230,766		$	—		$	230,766		$	289,141		$	—		$	289,141
Restricted cash	68,681			—			68,681			68,584			—			68,584			—			—			—
Marketable securities	—			—			—			7,895			—			7,895			18,872			—			18,872
Accounts receivable - net	323,118			(4,469		)	318,649			292,704			(5,191		)	287,513			254,811			(5,748		)	249,063
Recoverable income taxes	15,150			—			15,150			16,576			—			16,576			27,268			—			27,268
Inventories - net	49,622			(2,957		)	46,665			51,398			1,816			53,214			43,341			2,535			45,876
Deferred income taxes and other current assets	16,708			240			16,948			19,218			240			19,458			16,441			240			16,681
Total current assets	704,408			(7,186		)	697,222			687,141			(3,135		)	684,006			649,874			(2,973		)	646,901
Long-term contract receivables	22,850			(76		)	22,774			23,590			(76		)	23,514			24,140			(76		)	24,064
Long-term capitalized costs	13,695			—			13,695			—			—			—			—			—			—
Property, plant and equipment - net	56,166			—			56,166			55,525			—			55,525			52,045			—			52,045
Deferred income taxes	—			—			—			—			—			—			—			—			—
Goodwill	146,597			—			146,597			146,812			—			146,812			146,413			—			146,413
Purchased intangibles - net	42,836			—			42,836			46,493			—			46,493			50,147			—			50,147
Other assets	20,135			—			20,135			20,426			—			20,426			19,624			—			19,624
	$	1,006,687		$	(7,262	)	$	999,425		$	979,987		$	(3,211	)	$	976,776		$	942,243		$	(3,049	)	$	939,194
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Trade accounts payable	$	40,341		$	—		$	40,341		$	42,785		$	—		$	42,785		$	31,554		$	—		$	31,554
Customer advances	127,190			(17,644		)	109,546			119,647			(12,785		)	106,862			124,244			(9,003		)	115,241
Accrued compensation and other current liabilities	84,238			193			84,431			84,793			184			84,977			88,929			166			89,095
Income taxes payable	24,778			3,495			28,273			21,346			3,274			24,620			19,606			2,318			21,924
Current portion of long-term debt	4,545			—			4,545			4,556			—			4,556			4,539			—			4,539
Total current liabilities	281,092			(13,956		)	267,136			273,127			(9,327		)	263,800			268,872			(6,519		)	262,353
Long-term debt	6,995			—			6,995			7,191			—			7,191			7,233			—			7,233
Other long-term liabilities	67,384			941			68,325			69,059			913			69,972			66,902			855			67,757
Shareholders’ equity:
Common stock	12,574			—			12,574			12,574			—			12,574			12,574			—			12,574
Retained earnings	697,164			5,466			702,630			670,443			4,792			675,235			650,254			2,333			652,587
Accumulated other comprehensive loss	(22,340		)	287			(22,053		)	(16,172		)	411			(15,761		)	(27,306		)	282			(27,024		)
Treasury stock at cost	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)
Shareholders’ equity related to Cubic	651,320			5,753			657,073			630,767			5,203			635,970			599,444			2,615			602,059
Noncontrolling interest in variable interest entity	(104		)	—			(104		)	(157		)	—			(157		)	(208		)	—			(208		)
Total shareholders’ equity	651,216			5,753			656,969			630,610			5,203			635,813			599,236			2,615			601,851
	$	1,006,687		$	(7,262	)	$	999,425		$	979,987		$	(3,211	)	$	976,776		$	942,243		$	(3,049	)	$	939,194

Summary of restated quarterly results of cash flows

	Condensed Consolidated Statement of Cash Flows									Condensed Consolidated Statement of Cash Flows
	Three Months Ended September 30, 2013									Three Months Ended September 30, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Operating Activities:
Net income (loss)	$	(38,136	)	$	984		$	(37,152	)	$	21,143		$	824		$	21,967
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	7,345			—			7,345			5,717			—			5,717
Share-based compensation expense	1,676			—			1,676			—			—			—
Inventory write-downs	2,760			—			2,760			—			—			—
Impairment of goodwill	50,865			—			50,865			—			—			—
Deferred income taxes	(7,508		)	—			(7,508		)	(1,486		)	—			(1,486		)
Changes in operating assets and liabilities net of effects from acquisitions	(23,448		)	(984		)	(24,432		)	(41,236		)	(824		)	(42,060		)
NET CASH USED IN OPERATING ACTIVITIES	(6,446		)	—			(6,446		)	(15,862		)	—			(15,862		)
Investing Activities:
Acquisition of businesses, net of cash acquired	(3,042		)	—			(3,042		)	—			—			—
Net additions to property, plant and equipment	(2,843		)	—			(2,843		)	(982		)	—			(982		)
Purchases of short-term investments	4			—			4			—			—			—
NET CASH USED IN INVESTING ACTIVITIES	(5,881		)	—			(5,881		)	(982		)	—			(982		)
Financing Activities:
Principal payments on long-term debt	(136		)	—			(136		)	(138		)	—			(138		)
Contingent consideration payments related to acquisitions of businesses	(7,618		)	—			(7,618		)	—			—			—
Dividends paid to shareholders	(3,209		)	—			(3,209		)	(3,209		)	—			(3,209		)
Change in restricted cash	(54		)	—			(54		)	—			—			—
NET CASH USED IN FINANCING ACTIVITIES	(11,017		)	—			(11,017		)	(3,347		)	—			(3,347		)
Effect of exchange rates on cash	14,785			—			14,785			1,329			—			1,329
NET DECREASE IN CASH AND CASH EQUIVALENTS	(8,559		)	—			(8,559		)	(18,862		)	—			(18,862		)
Cash and cash equivalents at the beginning of the period	212,451			—			212,451			231,129			—			231,129
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$	203,892		$	—		$	203,892		$	212,267		$	—		$	212,267

	Condensed Consolidated Statement of Cash Flows									Condensed Consolidated Statement of Cash Flows
	Three Months Ended June 30, 2013									Three Months Ended June 30, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Operating Activities:
Net income	$	18,388		$	17		$	18,405		$	26,774		$	674		$	27,448
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	6,417			—			6,417			5,843			—			5,843
Share-based compensation expense	1,575			—			1,575			—			—			—
Changes in operating assets and liabilities net of effects from acquisitions	22,761			(17		)	22,744			(31,524		)	(674		)	(32,198		)
NET CASH PROVIDED BY OPERATING ACTIVITIES	49,141			—			49,141			1,093			—			1,093
Investing Activities:
Acquisition of businesses, net of cash acquired	(7,377		)	—			(7,377		)	—			—			—
Net additions to property, plant and equipment	(2,348		)	—			(2,348		)	(3,094		)	—			(3,094		)
Purchases of short-term investments	(4,054		)	—			(4,054		)	—			—			—
Proceeds from maturities of short-term investments	—			—			—			7,895			—			7,895
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(13,779		)	—			(13,779		)	4,801			—			4,801
Financing Activities:
Principal payments on short-term borrowings	(25,000		)	—			(25,000		)	—			—			—
Proceeds from long-term borrowings	50,000			—			50,000			—			—			—
Principal payments on long-term debt	(134		)	—			(134		)	(137		)	—			(137		)
Contingent consideration payments related to acquisitions of businesses
	(224		)	—			(224		)	—			—			—
Change in restricted cash	(20		)	—			(20		)	—			—			—
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	24,622			—			24,622			(137		)	—			(137		)
Effect of exchange rates on cash	3,862			—			3,862			(5,394		)	—			(5,394		)
NET INCREASE IN CASH AND CASH EQUIVALENTS	63,846			—			63,846			363			—			363
Cash and cash equivalents at the beginning of the period	148,605			—			148,605			230,766			—			230,766
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$	212,451		$	—		$	212,451		$	231,129		$	—		$	231,129

	Condensed Consolidated Statement of Cash Flows									Condensed Consolidated Statement of Cash Flows
	Three Months Ended March 31, 2013									Three Months Ended March 31, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Operating Activities:
Net income	$	27,210		$	2,492		$	29,702		$	23,448		$	2,459		$	25,907
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	6,879			—			6,879			5,465			—			5,465
Changes in operating assets and liabilities net of effects from acquisitions	(63,944		)	(2,492		)	(66,436		)	(30,444		)	(2,459		)	(32,903		)
NET CASH USED IN OPERATING ACTIVITIES	(29,855		)	—			(29,855		)	(1,531		)	—			(1,531		)
Investing Activities:
Acquisition of businesses, net of cash acquired	(20,177		)	—			(20,177		)	—			—			—
Net additions to property, plant and equipment	(2,438		)	—			(2,438		)	(4,901		)	—			(4,901		)
Proceeds from maturities of short-term investments	—			—			—			10,977			—			10,977
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(22,615		)	—			(22,615		)	6,076			—			6,076
Financing Activities:
Proceeds from short-term borrowings	45,000			—			45,000			—			—			—
Principal payments on short-term borrowings	(45,000		)	—			(45,000		)	—			—			—
Proceeds from long-term borrowings	50,000			—			50,000			—			—			—
Principal payments on long-term debt	(4,133		)	—			(4,133		)	(138		)	—			(138		)
Dividends paid to shareholders	(3,208		)	—			(3,208		)	(3,208		)	—			(3,208		)
Change in restricted cash	(313		)	—			(313		)	(68,584		)	—			(68,584		)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	42,346			—			42,346			(71,930		)	—			(71,930		)
Effect of exchange rates on cash	(15,387		)	—			(15,387		)	9,010			—			9,010
NET DECREASE IN CASH AND CASH EQUIVALENTS	(25,511		)	—			(25,511		)	(58,375		)	—			(58,375		)
Cash and cash equivalents at the beginning of the period	174,116			—			174,116			289,141			—			289,141
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$	148,605		$	—		$	148,605		$	230,766		$	—		$	230,766

	Condensed Consolidated Statement of Cash Flows									Condensed Consolidated Statement of Cash Flows
	Three Months Ended December 31, 2012									Three Months Ended December 31, 2011
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Operating Activities:
Net income	$	12,519		$	1,795		$	14,314		$	20,739		$	1,570		$	22,309
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	4,718			—			4,718			5,832			—			5,832
Changes in operating assets and liabilities net of effects from acquisitions	(43,353		)	(1,795		)	(45,148		)	(64,948		)	(1,570		)	(66,518		)
NET CASH USED IN OPERATING ACTIVITIES	(26,116		)	—			(26,116		)	(38,377		)	—			(38,377		)
Investing Activities:
Acquisition of businesses, net of cash acquired	(33,095		)	—			(33,095		)	—			—			—
Net additions to property, plant and equipment	(1,423		)	—			(1,423		)	(5,249		)	—			(5,249		)
Proceeds from maturities of short-term investments	—			—			—			6,957			—			6,957
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(34,518		)	—			(34,518		)	1,708			—			1,708
Financing Activities:
Proceeds from short-term borrowings	25,000			—			25,000			—			—			—
Principal payments on long-term debt	(4,140		)	—			(4,140		)	(4,136		)	—			(4,136		)
Change in restricted cash	229			—			229			—			—			—
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	21,089			—			21,089			(4,136		)	—			(4,136		)
Effect of exchange rates on cash	1,394			—			1,394			798			—			798
NET DECREASE IN CASH AND CASH EQUIVALENTS	(38,151		)	—			(38,151		)	(40,007		)	—			(40,007		)
Cash and cash equivalents at the beginning of the period	212,267			—			212,267			329,148			—			329,148
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$	174,116		$	—		$	174,116		$	289,141		$	—		$	289,141

Statement

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	—		—		—

Schedule of components of accounts receivable under long-term contracts

The components of accounts receivable under long-term contracts are as follows (in thousands):

September 30,	2013			2012
	(As Restated)			(As Restated)
U.S. Government Contracts:
Amounts billed	$	51,529		$	42,852
Recoverable costs and accrued profits on progress completed—not billed	60,435			77,750
	111,964			120,602
Commercial Customers:
Amounts billed	47,454			48,280
Recoverable costs and accrued profits on progress completed—not billed	221,911			184,927
	269,365			233,207
	381,329			353,809
Less unbilled amounts not currently due—commercial customers	(19,021		)	(21,918		)
	$	362,308		$	331,891

Components of inventories

Significant components of inventories are as follows (in thousands):

September 30,	2013			2012
	(As Restated)			(As Restated)
Work in process and inventoried costs under long-term contracts	$	80,918		$	68,525
Materials and purchased parts	693			858
Customer advances	(21,865		)	(27,288		)
	$	59,746		$	42,095

Summary of assets and liabilities measured and recorded at fair value on balance sheet on a recurring basis

The following table presents assets and liabilities measured and recorded at fair value on our balance sheets on a recurring basis (in thousands):

	September 30, 2013								September 30, 2012
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Total
Assets
Cash equivalents	$	125,512	$	—	$	—	$	125,512	$	171,300	$	—	$	171,300
Marketable securities	4,055		—		—		4,055		—		—		—
Current derivative assets	—		1,597		—		1,597		—		3,779		3,779
Noncurrent derivative assets	—		6,096		—		6,096		—		3,713		3,713
Total assets measured at fair value	129,567		7,693		—		137,260		171,300		7,492		178,792
Liabilities
Current derivative liabilities	—		2,360		—		2,360		—		6,839		6,839
Noncurrent derivative liabilities	—		5,366		—		5,366		—		6,498		6,498
Contingent consideration to seller of NEK	—		—		3,485		3,485		—		—		—
Total liabilities measured at fair value	$	—	$	7,726	$	3,485	$	11,211	$	—	$	13,337	$	13,337

Schedule of notional principal amounts of the outstanding derivative instruments

The following table shows the notional principal amounts of our outstanding derivative instruments as of September 30, 2013 and 2012 (in thousands):

	Notional Principal
September 30,	2013		2012
Instruments designated as accounting hedges:
Foreign currency forwards	$	361,337	$	382,500
Forward starting swap	58,415		58,415
Instruments not designated as accounting hedges:
Foreign currency forwards	$	2,697	$	5,945

Schedule of the fair value of derivative financial instruments that qualify for hedge accounting as well as their classification

The table below presents the fair value of the Company’s derivative financial instruments that qualify for hedge accounting as well as their classification on the consolidated balance sheets as of September 30, 2013 and 2012 (in thousands):

		Fair Value
	Balance Sheet Location	September 30, 2013		September 30, 2012
Asset derivatives:
Foreign currency forwards	Other current assets	$	1,597	$	3,779
Foreign currency forwards	Other noncurrent assets	4,957		3,713
Forward starting swap	Other noncurrent assets	1,139		—
		$	7,693	$	7,492
Liability derivatives:
Foreign currency forwards	Other current liabilities	$	2,360	$	6,839
Foreign currency forwards	Other noncurrent liabilities	5,366		6,407
Forward starting swap	Other noncurrent liabilities	—		91
Total		$	7,726	$	13,337

Schedule of gains and losses recognized in OCI related to derivative financial instruments designated as cash flow hedges, as well as the amount of gains and losses reclassified into earnings

The tables below present gains and losses recognized in OCI for the years ended September 30, 2013, 2012, and 2011 related to derivative financial instruments designated as cash flow hedges, as well as the amount of gains and losses reclassified into earnings during those periods (in thousands):

	Year Ended
	September 30, 2013					September 30, 2012						September 30, 2011
Derivative Type	Gains  (losses)  recognized  in OCI		Gains (losses)  reclassified into  earnings -  Effective Portion			Gains  (losses)  recognized  in OCI			Gains (losses)  reclassified into  earnings -  Effective Portion			Gains  (losses)  recognized  in OCI			Gains (losses)  reclassified into  earnings -  Effective Portion
Foreign currency forwards	$	4,581	$	(1,231	)	$	463		$	(6,860	)	$	(8,643	)	$	(1,663	)
Forward starting swap	1,230		—			$	(91	)	—			$	—		—
	$	5,811	$	(1,231	)	$	372		$	(6,860	)	$	(8,643	)	$	(1,663	)

Summary of RSU activity

	Unvested Restricted Stock Units
	Number of Shares	Weighted-Average  Grant-Date Fair  Value
Unvested at October 1, 2012	—	—
Granted	426,511	$	43.76
Vested	—	—
Forfeited	5,142	43.76
Unvested at September 30, 2013	421,369	$	43.76

Schedule of non-cash compensation expense related to stock-based awards

We recorded non-cash compensation expense related to stock-based awards of $3.3 million for the year ended September 30, 2013, which was comprised of the following (in thousands):

Cost of sales	$	226
Selling, general and administrative	3,025
	$	3,251

Schedule of business segment financial data

Business segment financial data is as follows (in millions):

Years ended September 30,	2013			2012			2011
	(As Restated)			(As Restated)			(As Restated)
Sales:
Transportation Systems	$	529.5		$	522.2		$	433.1
Mission Support Services	468.7			491.4			476.5
Defense Systems	363.0			389.4			390.7
Other	0.2			1.1			1.3
Total sales	$	1,361.4		$	1,404.1		$	1,301.6
Operating income (loss):
Transportation Systems	$	66.8		$	84.6		$	72.0
Mission Support Services	(36.1		)	21.1			23.9
Defense Systems	14.2			35.3			29.8
Unallocated corporate expenses and other	(4.2		)	(4.8		)	(7.1		)
Total operating income	$	40.7		$	136.2		$	118.6
Assets:
Transportation Systems	$	369.8		$	268.4		$	167.0
Mission Support Services	205.2			212.8			144.0
Defense Systems	228.9			211.2			213.0
Corporate and other	304.5			322.2			439.7
Total assets	$	1,108.4		$	1,014.6		$	963.7
Depreciation and amortization:
Transportation Systems	$	5.0		$	3.7		$	3.6
Mission Support Services	13.0			12.5			12.3
Defense Systems	6.1			5.5			5.4
Corporate and other	1.3			1.2			1.0
Total depreciation and amortization	$	25.4		$	22.9		$	22.3
Capital expenditures:
Transportation Systems	$	2.8		$	2.7		$	2.2
Mission Support Services	0.3			1.1			0.3
Defense Systems	4.6			8.9			5.5
Corporate and other	1.4			1.5			0.7
Total expenditures for long-lived assets	$	9.1		$	14.2		$	8.7

Interim Financial Information

Statement

Schedule of computation of basic and diluted EPS

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

	Three Months Ended									Three Months Ended
	Fiscal Year 2013									Fiscal Year 2012
	September 30			June 30		March 31		December 31		September 30		June 30		March 31		December 31
	(As Restated)			(As Restated)		(As Restated)		(As Restated)		(As Restated)		(As Restated)		(As Restated)		(As Restated)
Net income (loss) attributable to Cubic	$	(37,186	)	$	18,381	$	29,650	$	14,241	$	21,912	$	27,395	$	25,856	$	22,264
Weighted average shares - basic	26,736			26,736		26,736		26,736		26,736		26,736		26,736		26,736
Effect of dilutive securities	—			26		—		—		—		—		—		—
Weighted average shares - diluted	26,736			26,762		26,736		26,736		26,736		26,736		26,736		26,736
Net income (loss) per share attributable to Cubic, basic	$	(1.39	)	$	0.69	$	1.11	$	0.53	$	0.82	$	1.02	$	0.97	$	0.83
Effect of dilutive securities	—			—		—		—		—		—		—		—
Net income (loss) per share attributable to Cubic, diluted	$	(1.39	)	$	0.69	$	1.11	$	0.53	$	0.82	$	1.02	$	0.97	$	0.83
Anti-dilutive employee share-based awards	421			—		—		—		—		—		—		—

Schedule of components of accounts receivable under long-term contracts

The components of accounts receivable are as follows (in thousands):

	Fiscal Year 2013									Fiscal Year 2012
	June 30			March 31			December 31			June 30			March 31			December 31
	(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
Trade and other receivables Long-term contracts:	$	16,995		$	21,025		$	19,701		$	16,581		$	13,623		$	21,684
Billed	81,867			108,774			84,961			99,252			87,000			86,847
Unbilled	307,405			302,292			273,044			226,261			211,074			165,136
Allowance for doubtful accounts	(632		)	(651		)	(421		)	(671		)	(670		)	(540		)
Total accounts receivable	405,635			431,440			377,285			341,423			311,027			273,127
Less estimated amounts not currently due	(19,698		)	(20,678		)	(21,308		)	(22,774		)	(23,514		)	(24,064		)
Current accounts receivable	$	385,937		$	410,762		$	355,977		$	318,649		$	287,513		$	249,063

Components of inventories

Inventories consist of the following (in thousands):

	Fiscal Year 2013									Fiscal Year 2012
	June 30			March 31			December 31			June 30			March 31			December 31
	(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
Work in process and inventoried costs under long-term contracts	$	74,043		$	60,680		$	74,833		$	70,139		$	85,541		$	73,455
Customer advances	(32,164		)	(21,601		)	(33,086		)	(24,211		)	(33,378		)	(28,708		)
Materials and purchased parts	498			708			770			737			1,051			1,129
	$	42,377		$	39,787		$	42,517		$	46,665		$	53,214		$	45,876

Summary of assets and liabilities measured and recorded at fair value on balance sheet on a recurring basis

The following table presents assets and liabilities measured and recorded at fair value on our balance sheets on a recurring basis (in thousands):

	Fiscal Year 2013
	June 30, 2013								March 31, 2013								December 31, 2012
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Assets
Cash equivalents	$	137,981	$	—	$	—	$	137,981	$	115,214	$	—	$	—	$	115,214	$	128,080	$	—	$	—	$	128,080
Marketable securities	4,049		—		—		4,049		—		—		—		—		—		—		—		—
Current derivative assets	—		3,918		—		3,918		—		2,827		—		2,827		—		2,552		—		2,552
Noncurrent derivative assets	—		6,634		—		6,634		—		5,303		—		5,303		—		2,612		—		2,612
Total assets measured at fair value	142,030		10,552		—		152,582		115,214		8,130		—		123,344		128,080		5,164		—		133,244
Liabilities
Current derivative liabilities	—		3,469		—		3,469		—		6,809		—		6,809		—		5,564		—		5,564
Noncurrent derivative liabilities	—		5,694		—		5,694		—		7,170		—		7,170		—		4,304		—		4,304
Contingent consideration to Seller of NEK	—		—		11,104		11,104		—		—		11,684		11,684		—		—		11,684		11,684
Total liabilities measured at fair value	$	—	$	9,163	$	11,104	$	20,267	$	—	$	13,979	$	11,684	$	25,663	$	—	$	9,868	$	11,684	$	21,552

	Fiscal Year 2012
	June 30, 2012								March 31, 2012								December 31, 2011
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Assets
Cash equivalents	$	173,451	$	—	$	—	$	173,451	$	205,862	$	—	$	—	$	205,862	$	251,913	$	—	$	—	$	251,913
Marketable securities	—		—		—		—		—		7,895		—		7,895		—		18,872		—		18,872
Current derivative assets	—		648		—		648		—		2,197		—		2,197		—		1,000		—		1,000
Noncurrent derivative assets	—		4,471		—		4,471		—		3,041		—		3,041		—		2,196		—		2,196
Total assets measured at fair value	173,451		5,119		—		178,570		205,862		13,133		—		218,995		251,913		22,068		—		273,981
Liabilities
Current derivative liabilities	—		3,071		—		3,071		—		1,687		—		1,687		—		5,955		—		5,955
Noncurrent derivative liabilities	—		7,010		—		7,010		—		6,497		—		6,497		—		5,246		—		5,246
Total liabilities measured at fair value	$	—	$	10,081	$	—	$	10,081	$	—	$	8,184	$	—	$	8,184	$	—	$	11,201	$	—	$	11,201

Schedule of notional principal amounts of the outstanding derivative instruments

The following table shows the notional principal amounts of our outstanding derivative instruments (in thousands):

	Notional Principal
	Fiscal Year 2013						Fiscal Year 2012
	June 30		March 31		December 31		June 30		March 31		December 31
Instruments designated as accounting hedges:
Foreign currency forwards	$	373,591	$	380,823	$	393,902	$	413,633	$	370,064	$	358,380
Forward starting swap	58,415		58,415		58,415		—		—		—
Instruments not designated as accounting hedges:
Foreign currency forwards	$	7,512	$	7,430	$	8,511	$	5,571	$	3,871	$	945

Schedule of the fair value of derivative financial instruments that qualify for hedge accounting as well as their classification

The table below presents the fair value of the Company’s derivative financial instruments that qualify for hedge accounting as well as their classification on the consolidated balance sheets (in thousands):

		Fair Value
		Fiscal Year 2013						Fiscal Year 2012
	Balance Sheet Location	June 30		March 31		December 31		June 30		March 31		December 31
Asset derivatives:
Foreign currency forwards	Other current assets	$	3,918	$	2,827	$	2,552	$	648	$	2,197	$	1,001
Foreign currency forwards	Other noncurrent assets	5,181		5,303		2,612		4,471		3,041		2,196
Forward starting swap	Other noncurrent assets	1,453		—		—		—		—		—
		$	10,552	$	8,130	$	5,164	$	5,119	$	5,238	$	3,197
Liability derivatives:
Foreign currency forwards	Other current liabilities	$	3,469	$	6,809	$	5,564	$	3,071	$	1,687	$	5,955
Foreign currency forwards	Other noncurrent liabilities	5,694		7,006		3,831		7,010		6,497		5,246
Forward starting swap	Other noncurrent liabilities	—		164		473		—		—		—
Total		$	9,163	$	13,979	$	9,868	$	10,081	$	8,184	$	11,201

Schedule of gains and losses recognized in OCI related to derivative financial instruments designated as cash flow hedges, as well as the amount of gains and losses reclassified into earnings

The tables below present gains and losses recognized in OCI related to derivative financial instruments designated as cash flow hedges, as well as the amount of gains and losses reclassified into earnings (in thousands):

	Three Months Ended
	June 30, 2013						June 30, 2012						June 30, 2011
Derivative Type	Gains (losses) recognized in OCI			Gains (losses) reclassified into earnings - Effective Portion			Gains (losses) recognized in OCI			Gains (losses) reclassified into earnings - Effective Portion			Gains (losses) recognized in OCI			Gains (losses) reclassified into earnings - Effective Portion
Foreign currency forwards	$	5,912		$	289		$	177		$	2,158		$	(357	)	$	(941	)
Forward starting swap	1,617			—			—			—			—			—
	$	7,529		$	289		$	177		$	2,158		$	(357	)	$	(941	)
	Three Months Ended
	March 31, 2013						March 31, 2012						March 31, 2011
Derivative Type	Gains (losses) recognized in OCI			Gains (losses) reclassified into earnings - Effective Portion			Gains (losses) recognized in OCI			Gains (losses) reclassified into earnings - Effective Portion			Gains (losses) recognized in OCI			Gains (losses) reclassified into earnings - Effective Portion
Foreign currency forwards	$	(1,435	)	$	20		$	(623	)	$	(5,681	)	$	(8,323	)	$	(279	)
Forward starting swap	309			—			—			—			—			—
	$	(1,126	)	$	20		$	(623	)	$	(5,681	)	$	(8,323	)	$	(279	)
	Three Months Ended
	December 31, 2012						December 31, 2011						December 31, 2010
Derivative Type	Gains (losses) recognized in OCI			Gains (losses) reclassified into earnings - Effective Portion			Gains (losses) recognized in OCI			Gains (losses) reclassified into earnings - Effective Portion			Gains (losses) recognized in OCI			Gains (losses) reclassified into earnings - Effective Portion
Foreign currency forwards	$	(457	)	$	(2,072	)	$	(4,949	)	$	(3,165	)	$	(5,635	)	$	958
Forward starting swap	(473		)	—			—			—			—			—
	$	(930	)	$	(2,072	)	$	(4,949	)	$	(3,165	)	$	(5,635	)	$	958

Summary of RSU activity

The following table summarizes our RSU activity:

	Unvested Restricted Stock Units
	Number of Shares	Weighted-Average Grant-Date Fair Value
Unvested at October 1, 2012	—	—
Granted	—	—
Vested	—	—
Forfeited	—	—
Unvested at December 31, 2012	—	—
Granted	426,511	$	43.76
Vested	—	—
Forfeited	—	—
Unvested at March 31, 2013	426,511	43.76
Granted	—	—
Vested	—	—
Forfeited	5,142	43.76
Unvested at June 30, 2013	421,369	43.76
Granted	—	—
Vested	—	—
Forfeited	—	—
Unvested at September 30, 2013	421,369	$	43.76

Schedule of non-cash compensation expense related to stock-based awards

Non-cash compensation expense related to stock-based awards was comprised of the following (in thousands):

	Three Months Ended
	September 30,
	2013		2012
Cost of sales	$	103	$	—
Selling, general and administrative	1,514		—
	$	1,617	$	—
	Three Months Ended
	June 30,
	2013		2012
Cost of sales	$	119	$	—
Selling, general and administrative	1,456		—
	$	1,575	$	—
	Three Months Ended
	March 31,
	2013		2012
Cost of sales	$	4	$	—
Selling, general and administrative	55		—
	$	59	$	—
	Three Months Ended
	December 31,
	2012		2011
Cost of sales	$	—	$	—
Selling, general and administrative	—		—
	$	—	$	—

Schedule of business segment financial data

Business segment financial data is as follows (in millions):

	Three Months Ended												Three Months Ended
	Fiscal Year 2013												Fiscal Year 2012
	September 30			June 30			March 31			December 31			September 30			June 30			March 31			December 31
	(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
Sales:
Transportation Systems	$	131.1		$	134.8		$	142.4		$	121.2		$	131.5		$	126.9		$	135.3		$	128.5
Mission Support Services	109.3			123.8			122.2			113.4			134.6			122.4			126.9			107.5
Defense Systems	100.5			78.6			103.9			80.0			102.9			121.5			81.3			83.7
Other	(0.1		)	—			0.1			0.2			0.3			0.3			0.3			0.2
Total sales	$	340.8		$	337.2		$	368.6		$	314.8		$	369.3		$	371.1		$	343.8		$	319.9
Operating income:
Transportation Systems	$	(2.7	)	$	19.0		$	35.3		$	15.2		$	17.9		$	20.0		$	26.7		$	20.0
Mission Support Services	(47.5		)	3.6			3.6			4.2			6.1			5.9			4.6			4.5
Defense Systems	6.6			6.1			—			1.5			8.2			14.8			6.2			6.0
Unallocated corporate expenses and other	(0.5		)	(1.8		)	(1.5		)	(0.4		)	(1.5		)	(1.1		)	(1.6		)	(0.6		)
Total operating income (loss)	$	(44.1	)	$	26.9		$	37.4		$	20.5		$	30.7		$	39.6		$	35.9		$	29.9

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):

	Three Months Ended									Three Months Ended
	Fiscal Year 2013									Fiscal Year 2012
	September 30			June 30		March 31		December 31		September 30		June 30		March 31		December 31
	(As Restated)			(As Restated)		(As Restated)		(As Restated)		(As Restated)		(As Restated)		(As Restated)		(As Restated)
Net sales	$	340.8		$	340.8	$	372.5	$	331.2	$	386.3	$	387.8	$	358.6	$	335.3
Net income (loss) after taxes	(37.2		)	18.5		29.5		15.4		22.8		27.9		26.0		22.5