CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Current assets:
Restricted cash	$ 27,300	$ 29,500
Accounts receivable:
Billed	161,473	127,406
Allowance for doubtful accounts	(1,498)	(1,392)
Accounts receivable - net	159,975	126,014
Contract assets	268,773	349,559
Recoverable income taxes	17,434	7,754
Inventories	127,251	106,794
Total current assets	763,074	724,309
Property, plant and equipment, net	166,301	144,969
Operating lease right-of-use asset	87,167
Deferred income taxes	4,790	4,098
Goodwill	784,882	578,097
Purchased intangibles, net	210,361	165,613
Total assets	2,324,221	1,847,170
Current liabilities:
Short-term borrowings	215,716	195,500
Contract liabilities	75,546	46,170
Accrued compensation	75,924	58,343
Income taxes payable	799	773
Current portion of long-term debt	11,250	10,714
Total current liabilities	586,786	529,159
Long-term debt	430,115	189,110
Operating lease liability	80,568
Finance lease liability	395
Accrued pension liability	19,760	25,386
Deferred compensation	9,570	11,040
Income taxes payable	539	937
Deferred income taxes	6,187	4,554
Commitments and contingencies
Shareholders' equity:
Preferred stock, no par value; authorized 5,000 shares, none issued
Common stock, no par value; authorized 50,000 shares; 40,274 issued and 31,329 outstanding at September 30, 2020; 40,124 issued and 31,178 outstanding at September 30, 2019	295,986	274,472
Retained earnings	850,472	862,948
Accumulated other comprehensive loss	(149,603)	(139,693)
Treasury stock at cost	(36,078)	(36,078)
Shareholders' equity related to Cubic	960,777	961,649
Noncontrolling interest in VIE	27,403	18,919
Total shareholders' equity	988,180	980,568
Total liabilities and shareholders' equity	2,324,221	1,847,170
Cubic Corporation Excluding VIE
Current assets:
Cash and cash equivalents	128,619	65,800
Restricted cash	25,478	19,507
Accounts receivable:
Other current assets	32,626	38,534
Long-term contracts financing receivables	64,642	36,285
Other assets	21,759	76,872
Current liabilities:
Trade accounts payable	156,953	180,773
Other current liabilities	50,464	36,670
Long-term debt	430,115	189,110
Other noncurrent liabilities	32,883	22,817
VIE
Current assets:
Cash and cash equivalents	1,065	347
Restricted cash	1,822	9,967
Accounts receivable:
Other current assets	31	33
Long-term contracts financing receivables	221,245	115,508
Other assets		1,419
Total assets	224,163	127,274
Current liabilities:
Trade accounts payable	49	25
Other current liabilities	85	191
Long-term debt	163,348	61,994
Other noncurrent liabilities	5,890	21,605
Shareholders' equity:
Shareholders' equity related to Cubic	129	(603)
Noncontrolling interest in VIE	27,403	18,919
Total liabilities and shareholders' equity	$ 224,163	$ 127,274