ACQUISITIONS (Tables)

12 Months Ended

Sep. 30, 2016

Business Combinations [Abstract]

Schedule of consideration paid and amounts of assets acquired and liabilities assumed

The following table summarizes the consideration paid and the amounts of the assets acquired and liabilities assumed at the acquisition dates. Measurement period adjustments were immaterial.

	Alagasco			EnergySouth
Recognized amounts of identifiable assets acquired and liabilities assumed:
Utility plant	$	892.7		$	199.5
Cash	12.1			2.0
Other current assets	99.4			17.5
Deferred tax assets	282.0			—
Other assets	143.4			79.8
Long-term debt	(249.8		)	(67.0		)
Current portion of long-term debt	(15.0		)	—
Other current liabilities	(173.4		)	(42.7		)
Deferred tax liabilities	—			(35.5		)
Other liabilities	(130.4		)	(52.8		)
Total identifiable net assets	861.0			100.8
Goodwill	735.8			218.9
Deferred tax elimination (Spire)	(271.3		)	—
Consideration (cash)	$	1,325.5		$	319.7

Schedule of Pro Forma Information

The results of operations of each of the acquisitions are included in the Spire statements of income from the date of acquisition, as shown in the following table.

	Alagasco							EnergySouth
	2016		2015		2014			2016
Total Operating Revenues	$	368.5	$	479.2	$	19.7		$	3.3
Net Income (Loss)	53.2		48.0		(2.9		)	(0.2		)
Earnings (Loss) Per Share	$	1.20	$	1.11	$	(0.08	)	$	—

The following unaudited pro forma financial information presents Spire’s combined results of operations as though the EnergySouth acquisition had occurred as of the beginning of fiscal year 2015 and the Alagasco acquisition had occurred as of the beginning of fiscal year 2013. The unaudited pro forma financial information is not necessarily indicative of either future results of operations or results that would have been achieved if the acquisitions had occurred as of those earlier dates. It does not reflect the costs of any integration activities. It includes estimates and assumptions which management believes are reasonable.

	2016		2015		2014
Total Operating Revenues	$	1,632.4	$	2,081.6	$	2,187.1
Net Income	153.9		143.6		133.5
Basic Earnings Per Share	$	3.48	$	3.32	$	3.11
Diluted Earnings Per Share	3.46		3.31		3.10