XML 16 R33.htm IDEA: XBRL DOCUMENT v2.4.0.8
Restatement of Condensed Consolidated Financial Statements (Details 2) (USD $)
In Thousands, unless otherwise specified
Jun. 30, 2014
Mar. 31, 2014
Sep. 30, 2013
Jun. 30, 2013
Mar. 31, 2013
Sep. 30, 2012
Current assets:            
Cash and cash equivalents $ 166,841 $ 125,343 $ 203,892 $ 212,451 $ 148,605 $ 212,267
Restricted cash 69,028   69,381      
Marketable securities     4,055      
Accounts receivable - net 403,401   379,002      
Recoverable income taxes 17,719   7,885      
Inventories - net 53,768   59,746      
Deferred income taxes and other current assets 30,844   18,638      
Total current assets 741,601   742,599      
Long-term contract receivables 16,690   19,021      
Long-term capitalized costs 77,560   68,963      
Property, plant and equipment - net 64,360   56,305      
Deferred income taxes 18,057   19,322      
Goodwill 187,595   136,094      
Purchased intangibles - net 70,257   57,542      
Other assets 11,527   9,772      
Total assets 1,187,647   1,109,618      
Current liabilities:            
Trade accounts payable 23,527   40,310      
Customer advances 84,338   84,307      
Accrued compensation and other current liabilities 139,856   109,253      
Income taxes payable 13,148   12,731      
Current portion of long-term debt 591   557      
Total current liabilities 269,460   247,158      
Long-term debt 102,066   102,363      
Other long-term liabilities 43,602   43,017      
Shareholders' equity:            
Common stock 19,104   15,825      
Retained earnings 773,468   740,002     721,333
Accumulated other comprehensive loss 15,812   (2,803)      
Treasury stock at cost (36,078)   (36,078)      
Shareholders' equity related to Cubic 772,306   716,946      
Noncontrolling interest in variable interest entity 213   134      
Total shareholders' equity 772,519   717,080      
Total liabilities and shareholders' equity 1,187,647   1,109,618      
Previously Reported
           
Current assets:            
Cash and cash equivalents     203,892 212,451 148,605 212,267
Restricted cash     69,381      
Marketable securities     4,055      
Accounts receivable - net     376,143      
Recoverable income taxes     7,885      
Inventories - net     54,400      
Deferred income taxes and other current assets     18,638      
Total current assets     734,394      
Long-term contract receivables     19,249      
Long-term capitalized costs     75,520      
Property, plant and equipment - net     56,305      
Deferred income taxes     19,322      
Goodwill     136,094      
Purchased intangibles - net     57,542      
Other assets     9,772      
Total assets     1,108,198      
Current liabilities:            
Trade accounts payable     39,016      
Customer advances     103,187      
Accrued compensation and other current liabilities     107,330      
Income taxes payable     8,076      
Current portion of long-term debt     557      
Total current liabilities     258,166      
Long-term debt     102,363      
Other long-term liabilities     42,742      
Shareholders' equity:            
Common stock     15,825      
Retained earnings     728,424     715,043
Accumulated other comprehensive loss     (3,378)      
Treasury stock at cost     (36,078)      
Shareholders' equity related to Cubic     704,793      
Noncontrolling interest in variable interest entity     134      
Total shareholders' equity     704,927      
Total liabilities and shareholders' equity     1,108,198      
Adjustments
           
Current assets:            
Accounts receivable - net     2,859      
Inventories - net     5,346      
Total current assets     8,205      
Long-term contract receivables     (228)      
Long-term capitalized costs     (6,557)      
Total assets     1,420      
Current liabilities:            
Trade accounts payable     1,294      
Customer advances     (18,880)      
Accrued compensation and other current liabilities     1,923      
Income taxes payable     4,655      
Total current liabilities     (11,008)      
Other long-term liabilities     275      
Shareholders' equity:            
Retained earnings     11,578     6,290
Accumulated other comprehensive loss     575     500
Shareholders' equity related to Cubic     12,153      
Total shareholders' equity     12,153      
Total liabilities and shareholders' equity     $ 1,420