Revenue Recognition (Tables)

9 Months Ended

Jun. 30, 2020

Schedule of contract assets and liabilities

Contract assets and contract liabilities were as follows (in thousands):

	June 30,		September 30,
	2020		2019
Contract assets	$	253,900	$	349,559
Contract liabilities	$	71,269	$	46,170

ASU 2014-09

Schedule of cumulative effect of changes due to adoption of ASC 606

	Three Months Ended				Nine Months Ended
	June 30,				June 30,
	2020		2019		2020		2019
Operating income (loss)	$	19,297	$	(1,054)	$	5,499	$	(1,040)
Net income (loss) from continuing operations		18,596		(1,185)		5,103		(1,100)
Net income (loss) from continuing operations attributable to Cubic		4,826		(1,185)		(8,667)		(1,100)
Diluted earnings (loss) per share attributable to Cubic		0.15		(0.04)		(0.28)		(0.04)