Revenue Recognition (Tables)

6 Months Ended

Mar. 31, 2021

Schedule of components of accounts receivable

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

	March 31,		September 30,
	2021		2020
Accounts receivable
Billed	$	109,604	$	161,473
Allowance for doubtful accounts		(1,450)		(1,498)
Net accounts receivable	$	108,154	$	159,975

Schedule of contract assets and liabilities

	March 31,		September 30,
	2021		2020
Contract assets	$	321,545	$	268,773
Contract liabilities	$	74,779	$	75,546

ASU 2014-09

Schedule of aggregate impact of net changes in contract estimates

	Three Months Ended				Six Months Ended
	March 31,				March 31,
	2021		2020		2021		2020
Operating income (loss)	$	222	$	(5,155)	$	606	$	(11,312)
Net income (loss) from continuing operations		402		(5,522)		644		(11,304)
Net income (loss) from continuing operations attributable to Cubic		263		(5,522)		483		(11,304)
Diluted income (loss) per share attributable to Cubic		0.01		(0.18)		0.02		(0.36)