Recent Acquisitions by Biomet (Tables)

3 Months Ended

Aug. 31, 2014

Business Combinations [Abstract]

Preliminary Purchase Price Allocation

The following table summarizes the preliminary purchase price allocation:

(in millions)
Cash	$	2.0
Accounts receivable	16.5
Inventory	24.8
Prepaid expenses and other	11.0
Instruments	9.9
Other property, plant and equipment	2.1
Deferred tax liability	(39.5		)
Other liabilities assumed	(20.7		)
Intangible assets	102.3
Goodwill	42.4
Preliminary purchase price	$	150.8

Pro Forma Information

The unaudited pro forma financial information for the combined entity is as follows:

	Three Months Ended
(in millions)	August 31, 2013
Net sales	$	753.8
Net income	$	27.6