10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Quarterly Report on

FORM 10-Q

(Mark one)

x    Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended June 28, 2013

oTransition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from to

Commission File Number 1-7463

JACOBS ENGINEERING GROUP INC.

(Exact name of Registrant as specified in its charter)

Delaware	95-4081636
(State of incorporation)	(I.R.S. employer identification number)
155 North Lake Avenue, Pasadena, California	91101
(Address of principal executive offices)	(Zip code)
1111 South Arroyo Parkway, Pasadena, California	91105
(former address)	(Zip code)

(626) 578 – 3500

(Registrant’s telephone number, including area code)

Indicate by check-mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days:    x  Yes    ¨  No

Indicate by check-mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).    x  Yes    ¨  No

Indicate by check-mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer", "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer	x	Accelerated filer	¨
Non-accelerated filer	¨	Smaller reporting company	¨

Indicate by check-mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). 

¨  Yes   x  No

Number of shares of common stock outstanding at July 24, 2013: 131,465,817

JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

JACOBS ENGINEERING GROUP INC.

INDEX TO FORM 10-Q

			Page No.
PART I	FINANCIAL INFORMATION
	Item 1.	Financial Statements
		Consolidated Balance Sheets	3
		Consolidated Statements of Earnings - Unaudited	4
		Consolidated Statements of Comprehensive Income - Unaudited	5
		Consolidated Statements of Cash Flows - Unaudited	6
		Notes to Consolidated Financial Statements - Unaudited	8
	Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	16
	Item 3.	Quantitative and Qualitative Disclosures About Market Risk	22
	Item 4.	Controls and Procedures	23
PART II	OTHER INFORMATION
	Item 1.	Legal Proceedings	23
	Item 1A.	Risk Factors	23
	Item 2	Unregistered Sales of Equity Securities and Use of Proceeds	23
	Item 4	Mine Safety Disclosure	23
	Item 6.	Exhibits	24
		SIGNATURES

Page 2

Part I - FINANCIAL INFORMATION

Item 1. Financial Statements.

JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

(In thousands, except share information)

	June 28, 2013			September 28, 2012
	(Unaudited)
ASSETS
Current Assets:
Cash and cash equivalents	$	1,295,517		$	1,032,457
Receivables	2,317,917			2,348,892
Deferred income taxes	107,523			142,369
Prepaid expenses and other	79,300			88,359
Total current assets	3,800,257			3,612,077
Property, Equipment and Improvements, Net	361,266			331,131
Other Noncurrent Assets:
Goodwill	2,015,371			2,010,340
Miscellaneous	872,855			885,885
Total other non-current assets	2,888,226			2,896,225
	$	7,049,749		$	6,839,433
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Notes payable	$	12,275		$	—
Accounts payable	344,524			376,694
Accrued liabilities	1,082,571			1,061,969
Billings in excess of costs	289,207			263,275
Income taxes payable	4,746			45,114
Total current liabilities	1,733,323			1,747,052
Long-term Debt	432,701			528,260
Other Deferred Liabilities	761,884			796,338
Redeemable Noncontrolling Interest	—			8,894
Commitments and Contingencies
Stockholders’ Equity:
Capital stock:
Preferred stock, $1 par value, authorized - 1,000,000 shares; issued and outstanding - none	—			—
Common stock, $1 par value, authorized - 240,000,000 shares; issued and outstanding—131,409,781 shares and 129,935,881 shares, respectively	131,410			129,936
Additional paid-in capital	1,069,920			953,983
Retained earnings	3,190,981			2,920,441
Accumulated other comprehensive loss	(300,705		)	(281,887		)
Total Jacobs stockholders’ equity	4,091,606			3,722,473
Noncontrolling interests	30,235			36,416
Total Group stockholders’ equity	4,121,841			3,758,889
	$	7,049,749		$	6,839,433

See the accompanying Notes to Consolidated Financial Statements.

Page 3

JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF EARNINGS

For the Three and Nine Months Ended June 28, 2013 and June 29, 2012

(In thousands, except per share information)

(Unaudited)

	For the Three Months Ended						For the Nine Months Ended
	June 28, 2013			June 29, 2012			June 28, 2013			June 29, 2012
Revenues	$	3,080,995		$	2,772,874		$	8,675,720		$	8,107,493
Costs and Expenses:
Direct cost of contracts	(2,613,991		)	(2,339,793		)	(7,308,092		)	(6,827,166		)
Selling, general and administrative expenses	(298,645		)	(279,715		)	(873,797		)	(851,871		)
Operating Profit	168,359			153,366			493,831			428,456
Other Income (Expense):
Interest income	1,332			2,325			3,521			5,283
Interest expense	(2,786		)	(2,990		)	(9,515		)	(9,148		)
Miscellaneous income (expense), net	1,518			(1,330		)	(1,195		)	(1,351		)
Total other income (expense), net	64			(1,995		)	(7,189		)	(5,216		)
Earnings Before Taxes	168,423			151,371			486,642			423,240
Income Tax Expense	(56,334		)	(50,381		)	(162,941		)	(143,368		)
Net Earnings of the Group	112,089			100,990			323,701			279,872
Net Income Attributable to Noncontrolling Interests	(3,218		)	(3,090		)	(11,419		)	(8,329		)
Net Earnings Attributable to Jacobs	$	108,871		$	97,900		$	312,282		$	271,543
Net Earnings Per Share:
Basic	$	0.84		$	0.77		$	2.42		$	2.13
Diluted	$	0.83		$	0.76		$	2.39		$	2.11

See the accompanying Notes to Consolidated Financial Statements including the Company's note on Other Comprehensive Income for a presentation of amounts reclassified to net income during the period.

Page 4

JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

For the Three and Nine Months Ended June 28, 2013 and June 29, 2012

(In thousands)

(Unaudited)

	For the Three Months Ended						For the Nine Months Ended
	June 28, 2013			June 29, 2012			June 28, 2013			June 29, 2012
Net Earnings of the Group	$	112,089		$	100,990		$	323,701		$	279,872
Other Comprehensive Income (Loss):
Foreign currency translation adjustment	(14,828		)	(6,223		)	(38,964		)	15,991
Gain on cash flow hedges	584			297			(54		)	1,676
Change in pension liabilities	2,198			4,164			28,123			(93		)
Other comprehensive income before taxes	(12,046		)	(1,762		)	(10,895		)	17,574
Income Tax Benefit (Expense):
Foreign currency translation adjustments	—			—			—			—
Cash flow hedges	(211		)	(105		)	(13		)	(598		)
Change in pension liabilities	(758		)	(1,050		)	(7,910		)	139
Income Tax Expense	(969		)	(1,155		)	(7,923		)	(459		)
Net Other Comprehensive Income (Loss)	(13,015		)	(2,917		)	(18,818		)	17,115
Net Comprehensive Income of the Group	99,074			98,073			304,883			296,987
Net Comprehensive Income Attributable to      Noncontrolling Interests	(3,218		)	(3,090		)	(11,419		)	(8,329		)
Net Comprehensive Income Attributable to Jacobs	$	95,856		$	94,983		$	293,464		$	288,658

See the accompanying Notes to Consolidated Financial Statements including the Company's note on Other Comprehensive Income for a presentation of amounts reclassified to net income during the period.

Page 5

JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS For the Nine Months Ended June 28, 2013 and June 29, 2012 (In thousands) (Unaudited)
	June 28, 2013			June 29, 2012
Cash Flows from Operating Activities:
Net earnings attributable to the Group	$	323,701		$	279,872
Adjustments to reconcile net earnings to net cash flows from operations:
Depreciation and amortization:
Property, equipment and improvements	49,828			43,023
Intangible assets	22,327			32,158
Stock based compensation	28,493			23,539
Tax deficiency (benefit) from stock based compensation	3,292			(3,753		)
Equity in earnings of investees, net of cash distributions	(11,759		)	(5,623		)
Losses on sales of assets, net	465			633
Change in pension plan obligations	(3,956		)	(36,137		)
Change in deferred compensation plans	(6,658		)	(4,644		)
Changes in certain assets and liabilities, excluding the effects of businesses acquired:
Receivables	(32,551		)	(150,183		)
Prepaid expenses and other current assets	6,910			6,730
Accounts payable	(27,674		)	(12,724		)
Accrued liabilities	46,445			20,047
Billings in excess of costs	37,306			(34,754		)
Income taxes payable	(12,036		)	(1,251		)
Deferred income taxes	2,925			(4,501		)
Other deferred liabilities	(2,259		)	(5,040		)
Change in long-term receivables	12,913			—
Other, net	(514		)	(5,697		)
Net cash provided by operating activities	437,198			141,695
Cash Flows from Investing Activities:
Additions to property and equipment	(91,520		)	(70,305		)
Disposals of property and equipment	3,561			243
Change in cash related to consolidation of joint ventures	4,331			—
Purchases of investments	(7		)	(783		)
Sales of investments	11			15
Acquisitions of businesses, net of cash acquired	(22,313		)	(73,428		)
Net cash used for investing activities	(105,937		)	(144,258		)

Page 6

JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS For the Nine Months Ended June 28, 2013 and June 29, 2012 (In thousands) (Unaudited) (Continued)
	June 28, 2013			June 29, 2012
Cash Flows from Financing Activities:
Proceeds from long-term borrowings	—			528,673
Repayments of long-term borrowings	(87,851		)	—
Proceeds from short-term borrowings	28,312			2,586
Repayments of short-term borrowings	(15,602		)	(578,101		)
Proceeds from issuances of common stock	35,227			33,457
Tax (deficiency) benefit from stock based compensation	(3,292		)	3,753
Distributions to noncontrolling interests	(7,974		)	(5,376		)
Contributions from noncontrolling interests	—			3,868
Net cash used for financing activities	(51,180		)	(11,140		)
Effect of Exchange Rate Changes	(17,021		)	6,658
Net Increase in Cash and Cash Equivalents	263,060			(7,045		)
Cash and Cash Equivalents at the Beginning of the Period	1,032,457			905,633
Cash and Cash Equivalents at the End of the Period	$	1,295,517		$	898,588

See the accompanying Notes to Consolidated Financial Statements.

Page 7

JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – UNAUDITED

June 28, 2013

Basis of Presentation

Unless the context otherwise requires:

• References herein to "Jacobs" are to Jacobs Engineering Group Inc. and its predecessors;

• References herein to the "Company", "we", "us" or "our" are to Jacobs Engineering Group Inc. and its consolidated subsidiaries; and

• References herein to the "Group" are to the combined economic interests and activities of the Company and the persons and entities holding noncontrolling interests in our consolidated subsidiaries.

The accompanying consolidated financial statements and financial information included herein have been prepared pursuant to the interim period reporting requirements of Form 10-Q. Consequently, certain information and note disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States ("U.S. GAAP") have been condensed or omitted. Readers of this report should also read our consolidated financial statements and the notes thereto included in our Annual Report on Form 10-K for the fiscal year ended September 28, 2012 ("2012 Form 10-K") as well as Item 7—Management’s Discussion and Analysis of Financial Condition and Results of Operations, which is also included in our 2012 Form 10-K.

In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of our consolidated financial statements at June 28, 2013 and for the three and nine month periods ended June 28, 2013 and June 29, 2012.

Our interim results of operations are not necessarily indicative of the results to be expected for the full fiscal year.

Please refer to Note 16 of Notes to Consolidated Financial Statements included in our 2012 Form 10-K for the definitions of certain terms used herein.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with U.S. GAAP requires us to employ estimates and make assumptions that affect the reported amounts of certain assets and liabilities; the revenues and expenses reported for the periods covered by the accompanying consolidated financial statements; and certain amounts disclosed in these Notes to the Consolidated Financial Statements. Although such estimates and assumptions are based on management's most recent assessment of the underlying facts and circumstances utilizing the most current information available and past experience, actual results could differ significantly from those estimates and assumptions. Our estimates, judgments, and assumptions are evaluated periodically and adjusted accordingly. Please refer to Note 2 of Notes to Consolidated Financial Statements included in our 2012 Form 10-K for a discussion of the significant estimates and assumptions affecting our consolidated financial statements.

Fair Value and Fair Value Measurements

Certain amounts included in the accompanying consolidated financial statements are presented at "fair value". Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants as of the date fair value is determined (the "measurement date"). When determining fair value, we consider the principal or most advantageous market in which we would transact, and we consider only those assumptions we believe a typical market participant would consider when pricing an asset or liability. In measuring fair value, we use the following inputs in the order of priority indicated:

Level 1 - Quoted prices in active markets for identical assets or liabilities;

Level 2 - Observable inputs other than quoted prices in active markets included in Level 1, such as (i) quoted prices for similar assets or liabilities; (ii) quoted prices in markets that have insufficient volume or infrequent transactions (i.e., less active markets); and (iii) model-driven valuations in which all significant inputs are observable or can be derived principally from, or corroborated with, observable market data for substantially the full term of the asset or liability.

Page 8

JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – UNAUDITED

June 28, 2013

(continued)

Level 3 - Unobservable inputs to the valuation methodology that are significant to the fair value measurement.

Please refer to Note 2 of Notes to Consolidated Financial Statements included in our 2012 Form 10-K for a more complete discussion of the various amounts within the consolidated financial statements measured at fair value and the methods used to determine fair value.

New Accounting Standards

From time to time, the Financial Accounting Standards Board ("FASB") issues accounting standards updates (each being an "ASU") to its Accounting Standards Codification ("ASC"), which constitutes the primary source of U.S. GAAP. The Company regularly monitors ASUs as they are issued and considers their applicability to its business. All ASUs applicable to the Company are adopted by the due date and in the manner prescribed by the FASB. A discussion of those recently issued ASUs most likely to affect the presentation of the Company's consolidated financial statements follows.

In February 2013, the FASB adopted ASU No. 2013-02—Comprehensive Income. ASU 2013-02 requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement of earnings or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income, but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about these amounts. ASU 2013-02 is effective for annual and interim periods beginning after December 15, 2012. The adoption of ASU 2013-02 has not had a material effect on the Company's consolidated financial statements.

In July 2012, the FASB adopted ASU No. 2012-02—Testing Indefinite-Lived Intangible Assets for Impairment. ASU 2012-02 amends Topic 350 of the FASB’s ASC regarding how entities test indefinite-lived intangible assets other than goodwill for possible impairment. ASU 2012-02 permits entities first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test pursuant to ASC Subtopic 350-30. If the entity determines that it is more likely than not that such asset is not impaired based on its qualitative assessment, no further testing is required. The amendments in ASU 2012-02 are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoption of ASU 2012-02 has not had a material effect on the Company's consolidated financial statements.

Also in December 2011, the FASB adopted ASU No. 2011-11—Disclosures about Offsetting Assets and Liabilities. ASU 2011-11 amends Topic 210 of the ASC and requires entities to disclose information about offsetting and related arrangements to enable users of their financial statements to understand the effect of those arrangements on their respective financial positions. The scope of this ASU includes derivatives, sale and repurchase agreements, reverse sale and repurchase agreements, and securities borrowing and securities lending agreements. Entities are required to apply the provisions of ASU 2011-11 for annual reporting periods beginning on or after January 1, 2013. The Company does not believe that the adoption of ASU 2011-11 will have a material effect on its consolidated financial statements.

In September 2011, the FASB issued No. ASU 2011-08—Intangibles-Goodwill and Other. ASU 2011-08 amends Topic 350 of the ASC and simplifies how entities test goodwill for possible impairment. Under this ASU, an entity has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the two-step impairment test is unnecessary. However, if an entity concludes otherwise, then it is required to perform the first step of the two-step impairment test by calculating the fair value of the reporting unit and comparing the fair value with the carrying amount of the reporting unit. Under this ASU, an entity has the option to bypass the qualitative assessment for any reporting unit in any period and proceed directly to performing the first step of the two-step goodwill impairment test. An entity may resume performing the qualitative assessment in any subsequent period. ASU 2011-08 is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. The Company does not believe that the adoption of ASU 2011-08 will have a material effect on its consolidated financial statements.

Page 9

JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – UNAUDITED

June 28, 2013

(continued)

Business Combinations

On May 28, 2013, we acquired Compass Technology Services, Inc. ("Compass"), headquartered in Atlanta, Georgia. Compass is a provider of telecommunications professional and field services in the Southeastern U.S. and enhances the Company's capabilities in wireless telecommunications infrastructure design and construction.

On June 6, 2013, we acquired an additional 17.6% interest in Consulting Engineering Services (India) Private Limited (“CES”), a leading power, infrastructure, and civil engineering company headquartered in Delhi, India. This transaction brought the Company's ownership interest in CES to 87.6%. CES provides a range of solutions in infrastructure development, planning, engineering, and construction management.

Receivables

The following table presents the components of "Receivables" appearing in the accompanying Consolidated Balance Sheets at June 28, 2013 and September 28, 2012 as well as certain other related information (in thousands):

	June 28, 2013		September 28, 2012
Components of receivables:
Amounts billed	$	1,186,261	$	1,193,500
Unbilled receivables and other	1,086,880		1,110,008
Retentions receivable	44,776		45,384
Total receivables, net	$	2,317,917	$	2,348,892
Other information about receivables:
Amounts due from the United States federal government,     included above, net of advanced billings	$	301,555	$	294,327
Claims receivable	$	27,835	$	26,309

Billed receivables consist of amounts invoiced to clients in accordance with the terms of our client contracts and are shown net of an allowance for doubtful accounts. We anticipate that substantially all of such billed amounts will be collected over the next twelve months.

Unbilled receivables and retentions receivable represent reimbursable costs and amounts earned and reimbursable under contracts in progress as of the respective balance sheet dates. Such amounts become billable according to the contract terms, which usually consider the passage of time, achievement of certain milestones, or completion of the project. We anticipate that substantially all of such unbilled amounts will be billed and collected over the next twelve months.

Claims receivable are included in "Receivables" in the accompanying Consolidated Balance Sheets and represent certain costs incurred on contracts to the extent it is probable that such claims will result in additional contract revenue and the amount of such additional revenue can be reliably estimated.

Page 10

JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – UNAUDITED

June 28, 2013

(continued)

Property, Equipment and Improvements, Net

Property, Equipment and Improvements, Net in the accompanying Consolidated Balance Sheets at June 28, 2013 and September 28, 2012 consisted of the following (in thousands):

	June 28, 2013			September 28, 2012
Land	$	22,057		$	23,786
Buildings	130,684			136,193
Equipment	517,343			502,568
Leasehold improvements	186,354			163,916
Construction in progress	27,294			29,595
	883,732			856,058
Accumulated depreciation and amortization	(522,466		)	(524,927		)
	$	361,266		$	331,131

Long-term Debt

The Company has a long-term, unsecured, revolving credit facility (the "2012 Facility") providing $1.21 billion of borrowing capacity with a syndicate of large, U.S. and international banks and financial institutions. The total amount outstanding under the 2012 Facility in the form of direct borrowings at June 28, 2013 was $432.3 million. Additionally, the Company has issued $10.8 million in letters of credit leaving $761.9 million of available borrowing capacity under the 2012 Facility at June 28, 2013.

The 2012 Facility expires in March 2017 and permits the Company to borrow under three separate tranches in U.S. dollars, certain specified foreign currencies, and any other currency that may be approved in accordance with the terms of the 2012 Facility. Depending on the Company's consolidated leverage ratio, borrowings under the 2012 Facility will bear interest at either a eurocurrency rate plus a margin of between 0.875% and 1.225% or a base rate plus a margin of between 0% and 0.225%. The 2012 Facility also provides for a financial letter of credit subfacility of $300.0 million, permits performance letters of credit, and provides for a $50.0 million subfacility for swingline loans. Letters of credit are subject to fees based on the Company's consolidated leverage ratio at the time any such letter of credit is issued. The Company pays a facility fee of between 0.125% and 0.275% per annum depending on the Company's consolidated leverage ratio. Amounts outstanding under the 2012 Facility may be prepaid at the option of the Company without premium or penalty, subject to customary breakage fees in connection with the prepayment of eurocurrency loans. The 2012 Facility contains affirmative, negative, and financial covenants customary for financings of this type including, among other things, limitations on certain other indebtedness, loans and investments, liens, mergers, asset sales and transactions with affiliates. In addition, the 2012 Facility contains customary events of default. We were in compliance with our debt covenants at June 28, 2013.

Revenue Accounting for Contracts / Accounting for Joint Ventures

In general, we recognize revenue at the time we provide services. Depending on the commercial terms of the contract, we recognize revenues either when costs are incurred, or using the percentage-of-completion method of accounting by relating contract costs incurred to date to the total estimated costs at completion. Contract losses are provided for in their entirety in the period they become known, without regard to the percentage-of-completion. For multiple contracts with a single customer we account for each contract separately. We also recognize as revenues costs associated with claims and unapproved change orders to the extent it is probable that such claims and change orders will result in additional contract revenue, and the amount of such additional revenue can be reliably estimated. A significant portion of the Company's revenue is earned on cost reimbursable contracts. The percentage of revenues realized by the Company by type of contract during fiscal 2012 can be found in Note 1 of Notes to Consolidated Financial Statements included in our 2012 Form 10-K.

Certain cost-reimbursable contracts include incentive-fee arrangements. The incentive fees in such contracts can be based on a variety of factors but the most common are the achievement of target completion dates, target costs, and/or other

Page 11

JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – UNAUDITED

June 28, 2013

(continued)

performance criteria. Failure to meet these targets can result in unrealized incentive fees. We recognize incentive fees based on expected results using the percentage-of-completion method of accounting. As the contract progresses and more information becomes available, the estimate of the anticipated incentive fee that will be earned is revised as necessary. We bill incentive fees based on the terms and conditions of the individual contracts. In certain situations, we are allowed to bill a portion of the incentive fees over the performance period of the contract. In other situations, we are allowed to bill incentive fees only after the target criterion has been achieved. Incentive fees which have been recognized but not billed are included in receivables in the accompanying Consolidated Balance Sheets.

Certain cost-reimbursable contracts with government customers as well as certain commercial clients provide that contract costs are subject to audit and adjustment. In this situation, revenues are recorded at the time services are performed based upon the amounts we expect to realize upon completion of the contracts. Revenues are not recognized for non-recoverable costs. In those situations where an audit indicates that we may have billed a client for costs not allowable under the terms of the contract, we estimate the amount of such nonbillable costs and adjust our revenues accordingly.

When we are directly responsible for subcontractor labor or third-party materials and equipment, we reflect the costs of such items in both revenues and costs. On those projects where the client elects to pay for such items directly and we have no associated responsibility for such items, these amounts are not reflected in either revenues or costs.

The following table sets forth pass-through costs included in revenues for each of the three and nine months ended June 28, 2013 and June 29, 2012 (in thousands):

	For the Three Months Ended				For the Nine Months Ended
	June 28, 2013		June 29, 2012		June 28, 2013		June 29, 2012
Pass-through costs included in revenues	$	674,715	$	583,136	$	1,794,748	$	1,699,188

As is common to the industry, we execute certain contracts jointly with third parties through various forms of joint ventures and consortiums. Although the joint ventures own and hold the contracts with the clients, the services required by the contracts are typically performed by us and our joint venture partners, or by other subcontractors under subcontracting agreements with the joint ventures. The assets of our joint ventures, therefore, consist almost entirely of cash and receivables (representing amounts due from clients), and the liabilities of our joint ventures consist almost entirely of amounts due to the joint venture partners (for services provided by the partners to the joint ventures under their individual subcontracts) and other subcontractors. In general, at any given time, the equity of our joint ventures represents the undistributed profits earned on contracts the joint ventures hold with clients. Very few of our joint ventures have employees. None of our joint ventures have third-party debt or credit facilities. Our joint ventures, therefore, are simply mechanisms used to deliver engineering and construction services to clients. Rarely do they, in and of themselves, present any risk of loss to us or to our partners separate from those that we would carry if we were performing the contract on our own. Under U.S. GAAP, our share of losses associated with the contracts held by the joint ventures, if and when they occur, has always been reflected in our Consolidated Financial Statements.

Certain of our joint ventures meet the definition of a "variable interest entity" ("VIE"). As defined in U.S. GAAP, a VIE is a legal entity in which equity investors do not have sufficient equity at risk for the entity to finance its activities without additional subordinated financial support or, as a group, the holders of the equity investment at risk lack any one of the following three characteristics: (i) the power, through voting rights or similar rights, to direct the activities of a legal entity that most significantly impact the entity's economic performance; (ii) the obligation to absorb the expected losses of the legal entity; or (iii) the right to receive the expected residual returns of the legal entity. Accordingly, entities issuing consolidated financial statements (i.e., a "reporting entity") shall consolidate a VIE if the reporting entity has a "controlling financial interest" in the VIE, as demonstrated by the reporting entity having both (i) the power to direct the activities of a VIE that most significantly impact the VIE's economic performance; and (ii) the right to receive benefits from the VIE that could potentially be significant to the VIE or the obligation to absorb losses of the VIE that could potentially be significant to the VIE.

In evaluating our VIEs for possible consolidation, we perform a qualitative analysis to determine whether or not we have a "controlling financial interest" in the VIE as defined by U.S. GAAP. We consolidate only those VIEs over which we have a controlling financial interest. For the Company’s unconsolidated joint ventures, we use the equity method of accounting. The Company does not currently participate in any significant VIEs in which it has a controlling financial interest.

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JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – UNAUDITED

June 28, 2013

(continued)

Disclosures About Defined Pension Benefit Obligations

The following table presents the components of net periodic benefit cost recognized in earnings during each of the three and nine month periods ended June 28, 2013 and June 29, 2012 (in thousands):

	For the Three Months Ended						For the Nine Months Ended
Component:	June 28, 2013			June 29, 2012			June 28, 2013			June 29, 2012
Service cost	$	10,876		$	8,704		$	32,895		$	26,359
Interest cost	17,242			18,531			52,331			55,868
Expected return on plan assets	(19,917		)	(18,483		)	(60,374		)	(55,680		)
Amortization of previously unrecognized items	5,223			4,872			15,849			14,614
Settlement Loss	197			—			598			—
Net periodic benefit cost	$	13,621		$	13,624		$	41,299		$	41,161

Included in the above table are amounts relating to a U.S. pension plan, the participating employees of which are assigned to, and work exclusively on, a specific operating contract with the U.S. federal government. It is the expectation of the parties to this contract that the cost of this pension plan will be fully reimbursed by the U.S. federal government pursuant to applicable cost accounting standards. The underfunded amount for this pension plan is included in "Other Noncurrent Assets" in the accompanying Consolidated Balance Sheet at June 28, 2013. Net periodic pension costs for this pension plan for the three and nine months ended June 28, 2013 were $3.5 million and $10.5 million, respectively, and for the three and nine months ended June 29, 2012 were $5.2 million and $15.5 million, respectively. Amounts related to the amortization of previously unrecognized items for this pension plan for the three and nine months ended June 28, 2013 were $0.9 million and $2.7 million, respectively, and for the three and nine months ended June 29, 2012 were $1.9 million and $5.7 million, respectively.

The following table presents certain information regarding Company cash contributions to our pension plans for the first nine months of fiscal fiscal 2013 (in thousands):

Cash contributions made during the first nine months of fiscal 2013	$	45,255
Cash contributions we expect to make during the remainder of fiscal 2013	10,898
Total	$	56,153

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JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – UNAUDITED

June 28, 2013

(continued)

Other Comprehensive Income

The following table presents amounts reclassified from change in pension liabilities in other comprehensive income to direct cost of contracts and selling, general and administrative expenses in the Company's Consolidated Statements of Earnings for the periods presented related to the Company's defined benefit pension plans (in thousands):

	For the Three Months Ended						For the Nine Months Ended
	June 28, 2013			June 29, 2012			June 28, 2013			June 29, 2012
Amortization of Defined Benefit Items:
Actuarial losses	$(4,321)			$(2,861)			$(13,147)			$(8,576)
Prior service cost	10			(58		)	34			(180		)
Total Before Income Tax	(4,311		)	(2,919		)	(13,113		)	(8,756		)
Income Tax Benefit	1,237			864			3,761			2,591
Total reclassifications after-tax	$	(3,074	)	$	(2,055	)	$	(9,352	)	$	(6,165	)

Earnings Per Share and Certain Related Information

The following table (i) reconciles the denominator used to compute basic earnings per share ("EPS") to the denominator used to compute diluted EPS for the three and nine months ended June 28, 2013 and June 29, 2012; (ii) provides information regarding the number of non-qualified stock options and shares of restricted stock that were antidilutive and therefore disregarded in calculating the weighted average number of shares outstanding used in computing diluted EPS; and (iii) provides the number of shares of common stock issued from the exercise of stock options and the release of restricted stock (in thousands):

	For the Three Months Ended		For the Nine Months Ended
	June 28, 2013	June 29, 2012	June 28, 2013	June 29, 2012
Shares used to calculate EPS:
Weighted average shares outstanding (denominator used to compute basic EPS)	129,536	127,922	129,094	127,422
Effect of stock options and restricted stock	1,759	898	1,496	1,082
Denominator used to compute diluted EPS	131,295	128,820	130,590	128,504
Antidilutive stock options and restricted stock	2,528	5,138	3,943	5,149
Shares of common stock issued from the exercise of stock options and the release of restricted stock	534	579	2,415	2,070

Commitments and Contingencies

In the normal course of business, we are subject to certain contractual guarantees and litigation. The guarantees to which we are a party generally relate to project schedules and plant performance. Most of the litigation in which we are involved has us as a defendant in workers' compensation; personal injury; environmental; employment/labor; professional liability; and other similar lawsuits.

We maintain insurance coverage for various aspects of our business and operations. Our insurance programs have varying coverage limits and maximums, and insurance companies may seek to not pay any claims we might make. We have also elected to retain a portion of losses that occur through the use of various deductibles, limits, and retentions under our insurance programs. As a result, we may be subject to future liability for which we are only partially insured or completely uninsured. We intend to mitigate any such future liability by continuing to exercise prudent business judgment in negotiating the terms and

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JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – UNAUDITED

June 28, 2013

(continued)

conditions of our contracts. Our insurers are also subject to business risk and, as a result, one or more of them may be unable to fulfill their insurance obligations due to insolvency or otherwise.

Additionally, as a contractor providing services to the U.S. federal government and several of its agencies, we are subject to many levels of audits, investigations, and claims by, or on behalf of, the U.S. federal government with respect to our contract performance, pricing, costs, cost allocations, and procurement practices. Furthermore, our income, franchise, and similar tax returns and filings are also subject to audit and investigation by the Internal Revenue Service, most states within the U.S. as well as by various government agencies representing jurisdictions outside the U.S.

We record in our Consolidated Balance Sheets amounts representing our estimated liability relating to such claims, guarantees, litigation, and audits and investigations. We perform an analysis to determine the level of reserves to establish for insurance-related claims that are known and have been asserted against us, and for insurance-related claims that are believed to have been incurred based on actuarial analysis, but have not yet been reported to our claims administrators as of the respective balance sheet dates. We include any adjustments to such insurance reserves in our consolidated results of operations.

Management believes, after consultation with counsel, that such guarantees, litigation, U.S. government contract-related audits, investigations and claims, and income tax audits and investigations should not have any material adverse effect on our consolidated financial statements.

In March 2008, one of Jacobs' subsidiaries, Carter & Burgess Inc. ("C&B"), filed suit against the City of Victorville in Superior Court in California, for amounts due and owing C&B regarding C&B's engineering and design of a cogeneration facility. In May 2009, the City of Victorville filed a cross-complaint against C&B and Jacobs alleging breach of contract, professional negligence, breach of express and implied warranty, fraud, breach of fiduciary duty and negligent misrepresentation. The City's fraud and punitive damage allegations were dismissed. The case was tried in Riverside Superior Court, California and in December 2010, a jury returned a verdict against C&B for approximately $52 million in damages. An appeal was filed with the Court of Appeal, State of California, Fourth Appellate District, and, during the pendency of that appeal, interest accrued on the judgment at the statutory rate of 10%. Prior to the hearing on the appeal, the case was settled. The Company's insurers have funded this settlement, subject to a reservation of rights.  The former shareholders of C&B have agreed to advance any amounts paid by the Company to the insurers plus attorneys' fees.  While the former shareholders have not agreed to liability, the Company is confident in its right to indemnification against such shareholders.  The Company does not expect this matter to have any material adverse effect on its consolidated financial statements.

On January 20, 2010, Clark County Nevada filed suit against Jacobs and two of its subsidiaries asserting claims arising out of certain construction projects to which Clark County Nevada was the owner and for which Jacobs' subsidiaries served as the project management consultant. Clark County's lawsuit against Jacobs followed years of litigation and arbitration between Clark County and its construction contractor on the applicable projects which had ended unsuccessfully for Clark County and resulted in Clark County paying more than $60 million in settlement and awards. Jacobs denies liability and has been vigorously defending against the County's claims and will continue to do so. In September 2012, the parties agreed to dismiss the litigation in U.S. District Court and proceed, in lieu thereof, in arbitration before three arbitrators. It is anticipated that a hearing on the merits will take place in September 2013. The Company does not expect this matter to have any material adverse effect on its consolidated financial statements.

The Company is a defendant in numerous matters pending in North Carolina's Superior Courts arising out of a June 9, 2009 natural gas explosion at a ConAgra Foods Inc. plant in Garner, Wake County, North Carolina. The claims that have been brought against the Company include wrongful death claims, personal injury claims and a claim for property losses to the plant property itself. The Company has settled many of the personal injury claims and is vigorously defending the remaining claims and believes it has meritorious defenses. In addition, the Company believes it has adequate insurance coverage as well as a right to indemnification from ConAgra. Accordingly, the Company does not expect these matters to have any material adverse effect on its consolidated financial statements.

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JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

General

The purpose of this Management’s Discussion and Analysis ("MD&A") is to provide a narrative analysis explaining the reasons for material changes in the Company’s (i) financial condition since the most recent fiscal year-end, and (ii) results of operations during the current fiscal period(s) as compared to the corresponding period(s) of the preceding fiscal year. In order to better understand such changes, readers of this MD&A should also read:

• The discussion of the critical and significant accounting policies used by the Company in preparing its consolidated financial statements. The most current discussion of our critical accounting policies appears in Management's Discussion and Analysis of Financial Condition and Results of Operations of our 2012 Annual Report on Form 10-K ("2012 Form 10-K"), and the most current discussion of our significant accounting policies appears in Note 2—Significant Accounting Polices in Notes to Consolidated Financial Statements of our 2012 Form 10-K, as well as the discussion of any new accounting standards issued, which is included in the Notes to Consolidated Financial Statements of this Form 10-Q;

• The Company’s fiscal 2012 audited consolidated financial statements and notes thereto included in our 2012 Form 10-K; and

• Item 7—Management’s Discussion and Analysis of Financial Condition and Results of Operations included in our 2012 Form 10-K.

In addition to historical information, this MD&A may contain forward-looking statements that are not based on historical fact. When used herein, words such as "expects", "anticipates", "believes", "seeks", "estimates", "plans", "intends", and similar words identify forward-looking statements. You should not place undue reliance on these forward-looking statements. Although such statements are based on management’s current estimates and expectations, and currently available competitive, financial, and economic data, forward-looking statements are inherently uncertain and involve risks and uncertainties that could cause our actual results to differ materially from what may be inferred from the forward-looking statements. Some of the factors that could cause or contribute to such differences are listed and discussed in Item 1A—Risk Factors, included in our 2012 Form 10-K. We undertake no obligation to release publicly any revisions or updates to any forward-looking statements. We encourage you to read carefully the risk factors described in other documents we file from time to time with the United States Securities and Exchange Commission.

Overview

The Company's net earnings for the three and nine months ended June 28, 2013 increased by 11.2% and 15.0%, respectively, compared to the corresponding periods last year. The Company had a good sales quarter with significant awards in the Oil & Gas - Upstream, Chemicals and Polymers, Refining-Downstream, Infrastructure, and Buildings industry groups and markets. Backlog at June 28, 2013 was $17.2 billion, an increase of 10.2% over backlog at June 29, 2012. The Company continues to have a positive outlook in nearly all of the industry groups and markets in which our clients operate.

We saw increases in business activity among many of the industry groups and markets we serve, particularly in the Chemicals and Polymers industry. We did, however, see a decrease in revenues in the Refining-Downstream industry in the first nine months of fiscal 2013 as compared to the first nine months of fiscal 2012. Included in Refining-Downstream revenues in the corresponding period last year were a significant amount of pass-through costs for a large U.S.-based project that was winding down during fiscal 2012. We had strong sales in this market during the first nine months of fiscal 2013 and we continue to believe this will be a strong market for us in the near-term in North America, Europe, Asia, and the Middle East.

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JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

Results of Operations

Net earnings for the third quarter of fiscal 2013 ended June 28, 2013 increased $11.0 million, or 11.2%, to $108.9 million (or $0.83 per diluted share) from $97.9 million (or $0.76 per diluted share) for the corresponding period last year.

For the nine months ended June 28, 2013, net earnings increased $40.7 million, or 15.0%, to $312.3 million (or $2.39 per diluted share), from $271.5 million (or $2.11 per diluted share) for the nine months ended June 29, 2012.

Total revenues for the third quarter of fiscal 2013 increased by $308.1 million, to $3.08 billion, from $2.77 billion for the third quarter of fiscal 2012. For the nine months ended June 28, 2013, total revenues increased $568.2 million, to $8.68 billion, from $8.11 billion for the corresponding period last year.

The following table sets forth our revenues by the various types of services we provide for the three and nine months ended June 28, 2013 and June 29, 2012 (in thousands):

	For the Three Months Ended				For the Nine Months Ended
	June 28, 2013		June 29, 2012		June 28, 2013		June 29, 2012
Technical Professional Services Revenues:
Project Services	$	1,542,929	$	1,450,838	$	4,485,570	$	4,263,250
Process, Scientific, and Systems Consulting	177,057		189,319		540,464		569,686
Total Technical Professional Services Revenues	1,719,986		1,640,157		5,026,034		4,832,936
Field Services Revenues:
Construction	1,055,133		819,655		2,710,098		2,328,901
Operations and Maintenance ("O&M")	305,876		313,062		939,588		945,656
Total Field Services Revenues	1,361,009		1,132,717		3,649,686		3,274,557
Total Revenues	$	3,080,995	$	2,772,874	$	8,675,720	$	8,107,493

Project Services revenues for the three months ended June 28, 2013, increased $92.1 million, or 6.3%, from the corresponding period last year. For the nine months ended June 28, 2013, revenues increased $222.3 million, or 5.2%, from the corresponding period last year. These increases in Project Services revenues occurred principally in our North American and UK operations primarily in support of our clients in the Chemicals and Polymers, Refining - Downstream, and Oil & Gas-Upstream industry groups and markets.

Process, Scientific, and Systems Consulting revenues for the three months ended June 28, 2013, decreased $12.3 million, or 6.5%, from the corresponding period last year. For the nine months ended June 28, 2013, revenues decreased $29.2 million, or 5.1%, from the corresponding period last year. The revenues in this service type primarily relate to science, engineering and technical support services provided to our U.S. Government clients. These decreases can be attributed primarily to the winding down of one project for the U.S. federal government.

Construction revenues for the three months ended June 28, 2013, increased $235.5 million, or 28.7%, from the corresponding period last year. For the nine months ended June 28, 2013, revenues increased $381.2 million, or 16.4%, from the corresponding period last year. The Company continues to experience increased activity in the Oil & Gas-Upstream market, particularly in Canada, and in the Chemicals and Polymers market in the U.S. and Europe.

Our Operations and Maintenance revenues for the three and nine months ended June 28, 2013 were relatively unchanged although the mix of work changed. Operations and Maintenance revenues in our National Government Programs market increased $120.2 million for the nine months ended June 28, 2013 from the corresponding period last year, primarily as a result of an increase in our ownership of the business that manages and operates the Strategic Petroleum Reserve for the U.S. Department of Energy. That increase was offset by a $147.0 million decrease in our revenues related to our Canadian Operations for the nine months ended June 28, 2013 from the corresponding period last year. Nevertheless we expect to see increases in our maintenance activity in our Canadian Operations in the near term.

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JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

The following table sets forth our revenues by the industry groups and markets in which our clients operate for the three and nine months ended June 28, 2013 and June 29, 2012 (in thousands):

	For the Three Months Ended				For the Nine Months Ended
	June 28, 2013		June 29, 2012		June 28, 2013		June 29, 2012
National Government Programs	$	553,441	$	548,583	$	1,681,797	$	1,658,656
Refining - Downstream	584,793		625,754		1,646,400		1,823,571
Chemicals and Polymers	715,796		431,577		1,812,508		1,285,910
Infrastructure	244,506		267,628		801,825		809,868
Oil & Gas - Upstream	261,116		242,188		681,815		553,882
Buildings	190,807		161,382		563,195		602,019
Pharmaceuticals and Biotechnology	124,756		155,846		401,704		439,084
Mining and Minerals	158,729		168,431		438,020		416,064
Industrial and Other	247,051		171,485		648,456		518,439
	$	3,080,995	$	2,772,874	$	8,675,720	$	8,107,493

For the three months ended June 28, 2013, revenues from clients operating in the National Government Programs market increased $4.9 million, or 0.9%, to $553.4 million from $548.6 million for the corresponding periods last year. For the nine months ended June 28, 2013, revenues increased $23.1 million, or 1.4%, to $1.68 billion from $1.66 billion for the corresponding period last year. Our clients' responses to the effects from the federal budget sequestration were near-term budget reductions on some of our existing contracts and delays in procurement actions. These actions had little effect on the Company's revenues in this market during the first nine months of fiscal 2013. The longer-term impact of sequestration remains unclear at this time. Nevertheless, we had a significant Aerospace and Defense award in this market during the second quarter of fiscal 2013. In addition, certain recent changes in government contracting in the U.S. have helped to stabilize this area of our business and may continue to help stabilize it in the future. We have seen an increasing volume of work released by U.S. government agencies in the form of multiple award task order contracts ("MATOC"). These types of awards allow the Company to bid on, and participate in, more government sites than large, single-award contracts. We believe our cost profile makes us very competitive for MATOC-type awards.

For the three months ended June 28, 2013, revenues from clients operating in the Refining-Downstream industry decreased $41.0 million, or 6.5%, to $584.8 million from $625.8 million for the corresponding period last year. When compared to the second quarter of fiscal 2013 our revenues from clients operating in this market increased 8.4% from $539.4 million. For the nine months ended June 28, 2013, revenues decreased $177.2 million, or 9.7%, to $1.65 billion from $1.82 billion for the corresponding period last year. Included in revenues for the three and nine months ended June 29, 2012 were a significant amount of pass-through costs for a large U.S. based project that was winding down during fiscal 2012. Notwithstanding these decreases, we had strong sales in this market during the third quarter of fiscal 2013 and believe it will continue to be a strong market for the remainder of fiscal 2013. Looking forward, several downstream companies have announced large capital projects and the industry is beginning to focus on compliance with the EPA TIER 3 Ultra Low Sulfur Gasoline regulations where we believe we are well positioned to support our clients with the required facility modifications.

For the three months ended June 28, 2013, revenues from clients operating in the Chemicals and Polymers industries increased $284.2 million, or 65.9%, to $715.8 million from $431.6 million for the corresponding period last year. For the nine months ended June 28, 2013, revenues increased $526.6 million, or 41.0%, to $1.8 billion from $1.3 billion for the corresponding period last year. The effect of shale gas projects and the low price of natural gas continue to influence activity in the chemicals market. Because there is now a large source of feedstock available outside refineries which can grow independently of the refining infrastructure, we believe more projects are now economically viable and capital is being deployed to develop these opportunities. Furthermore, our clients are looking at various options to monetize natural gas. This increased activity is primarily in the U.S. and Europe along with smaller increases in the Middle East and Asia.

For the three months ended June 28, 2013, revenues from clients operating in the Infrastructure market decreased $23.1 million, or 8.6%, to $244.5 million from $267.6 million for the corresponding period last year. For the nine months ended June 28, 2013, revenues from clients operating in this market were relatively unchanged. We continue to view the Infrastructure market as strong globally. We believe the U.S. market should benefit from several recent bond passages and we are leveraging our capabilities in the U.S. and India into markets in the Middle East and Australia. The U.K. market should improve as the

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JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

government has taken further action to increase the level of infrastructure spending. We also had significant wins in the U.S. market again this quarter.

For the three months ended June 28, 2013, revenues from clients operating in the Oil & Gas—Upstream industry increased $18.9 million, or 7.8%, to $261.1 million from $242.2 million for the corresponding period last year. For the nine months ended June 28, 2013, revenues increased $127.9 million, or 23.1%, to $681.8 million from $553.9 million for the corresponding period last year. These increases were primarily a result of improvement in the Canadian oil and gas business, particularly field services. The Company expects field services activity in the Canadian market to remain strong for the remainder of fiscal 2013 as projections continue to show a strong oil price forecast. We continue to see more opportunities in the Middle East, including unconventional gas development programs and large pipeline FEED projects. The market in Europe looks positive with a number of opportunities for EPCM projects, FEED's for onshore terminal modifications, and long-term site-based alliances.

For the three months ended June 28, 2013, revenues from clients operating in the Buildings market increased $29.4 million, or 18.2%, to $190.8 million from $161.4 million for the corresponding period last year. For the nine months ended June 28, 2013, revenues decreased $38.8 million, or 6.4%, to $563.2 million from $602.0 million for the corresponding period last year. The increase in revenue in the Buildings market for the three months ended June 28, 2013 as compared to the corresponding period last year is primarily a result of an improvement in the U.S. and U.K. markets. Our Buildings business continues to shift towards projects for clients in the private sector. In spite of the overall decrease in government spending, we see some strengthening in the K-12 educational building market based on the passage of several bond measures in certain key U.S. markets in which we operate. Growth in the private sector business is coming from mission critical, education, healthcare, aviation, and corporate and commercial programs and projects. We expect to see growth in this market, particularly in the private sector business in the long-term.

For the three months ended June 28, 2013, revenues from clients operating in the Pharmaceuticals and Biotechnology industries and markets decreased $31.1 million, or 19.9%, to $124.8 million from $155.8 million for the corresponding period last year. For the nine months ended June 28, 2013, revenues decreased $37.4 million, or 8.5%, to $401.7 million from $439.1 million for the corresponding period last year. Though several of our customers have delayed projects, we view this market as steady, with potential growth prospects in the areas of biotechnology-based drug development in Europe and North America and secondary manufacturing expansion in Asia, the U.K., and South America.

For the three months ended June 28, 2013, revenues from clients operating in the Mining and Minerals market decreased $9.7 million, or 5.8%, to $158.7 million from $168.4 million for the corresponding period last year. For the nine months ended June 28, 2013, revenues increased $22.0 million, or 5.3%, to $438.0 million from $416.1 million for the corresponding period last year. Although we see opportunities to grow this business in fiscal 2013, our clients in this market have been affected negatively by a general slowdown in the rate of growth in the Chinese economy; falling spot prices for iron ore, coking, and thermal coal; and weaker commodity prices - albeit these declines have occurred from prices that were generally high from a historical perspective. These trends have resulted in clients reducing their capital spending in the Mining and Minerals market. Despite this cooling market, we believe that we are well positioned to capture additional market share during fiscal 2013 and beyond, particularly in the area of small-cap projects and maintenance-driven work. We are seeing increased activity in potash, driven by demand in the fertilizer industry.

For the three months ended June 28, 2013, revenues from clients operating in the Industrial and Other markets increased $75.6 million, or 44.1%, to $247.1 million from $171.5 million for the corresponding period last year. For the nine months ended June 28, 2013, revenues increased $130.0 million, or 25.1%, to $648.5 million from $518.4 million for the corresponding period last year. Industrial and Other includes the Pulp & Paper, High-Tech, Power, and Food & Consumer Products industry groups and markets. The increases in Industrial and Other revenues were due primarily to increased activity in the Pulp & Paper market in the U.S. and the High-Tech market in Ireland.

Direct costs of contracts for the third quarter of fiscal 2013 increased $274.2 million, or 11.7%, to $2.6 billion from $2.3 billion for the corresponding period last year. Direct costs of contracts for the nine months ended June 28, 2013 increased $480.9 million, or 7.0%, to $7.3 billion from $6.8 billion for the corresponding period last year. Direct costs of contracts include all costs incurred in connection with and directly for the benefit of client contracts, including depreciation and amortization relating to assets used in providing the services required by the related projects. The level of direct costs of contracts may fluctuate between reporting periods due to a variety of factors, including the amount of pass-through costs we incur during a period. On those projects where we are responsible for subcontract labor or third-party materials and equipment, we reflect the amounts of such items in both revenues and costs (and we refer to such costs as "pass-through costs"). On other projects where the client elects to pay for such items directly and we have no associated responsibility for such items, these amounts are not considered pass-through costs and are, therefore, not reflected in either revenues or costs. To the extent that we incur a significant amount of pass-through costs in a period, our direct costs of contracts are likely to increase as well.

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JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

Pass-through costs for the third quarter of fiscal 2013 increased $91.6 million, or 15.7%, to $674.7 million from $583.1 million for the corresponding period last year. Pass-through costs for the nine months ended June 28, 2013 increased $95.6 million, or 5.6%, to $1.8 billion from $1.7 billion for the corresponding period last year. In general, pass-through costs are more significant on projects that have a higher content of field services activities. Pass-through costs are generally incurred at specific points during the lifecycle of a project and are highly dependent on the needs of our individual clients and the nature of the clients’ projects. However, because we have hundreds of projects which start at various times within a fiscal year, the effect of pass-through costs on the level of direct costs of contracts can vary between fiscal years without there being a fundamental or significant change to the underlying business.

As a percentage of revenues, direct costs of contracts for the three and nine months ended June 28, 2013 were 84.8% and 84.2%, respectively. This compares to 84.4% and 84.2% for the three and nine months ended June 29, 2012, respectively. The relationship between direct costs of contracts and revenues will fluctuate between reporting periods depending on a variety of factors, including the mix of business during the reporting periods being compared as well as the level of margins earned from the various types of services provided. Generally, the more procurement we do on behalf of our clients (i.e., where we purchase equipment and materials for use on projects and/or procure subcontracts in connection with projects) and the more field services revenues we have relative to technical, professional services revenues, the higher the ratio will be of direct costs of contracts to revenues. Because revenues from pass-through costs typically have lower margin rates associated with them, it is not unusual for us to experience an increase or decrease in such revenues without experiencing a corresponding increase or decrease in our gross margins and operating profit. For the three months ended June 28, 2013 the Company experienced a slight increase in professional technical services margins with field services margins remaining substantially unchanged when compared to the corresponding period last year. For the nine months ended June 28, 2013 direct costs of contracts were substantially unchanged when compared to the corresponding period last year. There was, however, a slight change in the mix of business with the Company experiencing a slight decrease in professional technical services margins combined with an increase in field services margins for the nine months ended June 28, 2013 when compared to the corresponding period last year.

Selling, general and administrative ("SG&A") expenses for the third quarter of fiscal 2013 increased $18.9 million, or 6.8%, to $298.6 million from $279.7 million for the corresponding period last year. For the nine months ended June 28, 2013, SG&A expenses increased $21.9 million, or 2.6%, to $873.8 million from $851.9 million for the corresponding period last year. The increase in SG&A is primarily reflective of the Company's increased business activity when compared to the corresponding periods last year. As a percentage of revenues, SG&A costs have declined for the three and nine months ended June 28, 2013 when compared to the corresponding periods last year.

Interest expense for the three and nine months ended June 28, 2013 was relatively unchanged from the corresponding periods last year and relates primarily to the debt under our revolving credit facility incurred in connection with the acquisition of the Aker Entities. See Note 3 of Notes to Consolidated Financial Statements of our 2012 Form 10-K for a more complete discussion of the acquisition of the Aker Entities.

The Company's effective income tax rates for the three and nine months ended June 28, 2013 were 33.4% and 33.5%, respectively. The Company's effective income tax rates for the three and nine months ended June 29, 2012 were 33.3% and 33.9%, respectively. The Company's lower effective income tax rate for the nine months ended June 28, 2013 when compared to the corresponding period last year was due primarily to a reduction in unbenefited foreign losses.

Backlog Information

We include in backlog the total dollar amount of revenues we expect to record in the future as a result of performing work under contracts that have been awarded to us. Our policy with respect to O&M contracts, however, is to include in backlog the amount of revenues we expect to receive for one succeeding year, regardless of the remaining life of the contract. For national government programs (other than national government O&M contracts), our policy is to include in backlog the full contract award, whether funded or unfunded, excluding option periods. Because of the nature, size, expected duration, funding commitments, and the scope of services required by our contracts, the timing of when backlog will be recognized as revenues can vary greatly between individual contracts.

Consistent with industry practice, substantially all of our contracts are subject to cancellation or termination at the option of the client. In a situation where a client terminates a contract, we typically are entitled to receive payment for work performed up to the date of termination and, in certain instances, we may be entitled to allowable termination and cancellation costs. While management uses all information available to it to determine backlog, our backlog at any given time is subject to changes in the scope of services to be provided as well as increases or decreases in costs relating to the contracts included therein.

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JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

Because certain contracts (for example, contracts relating to large engineering, procurement, and construction projects as well as national government programs) can cause large increases to backlog in the fiscal period in which we recognize the award, and because many of our contracts require us to provide services that span over a number of fiscal quarters (and sometimes over fiscal years), we evaluate our backlog on a year-over-year basis, rather than on a sequential, quarter-over-quarter basis.

The following table summarizes our backlog at June 28, 2013 and June 29, 2012 (in millions):

	June 28, 2013		June 29, 2012
Technical professional services	$	11,087.1	$	10,174.9
Field services	6,108.5		5,426.2
Total	$	17,195.6	$	15,601.1

Our backlog increased $1.6 billion, or 10.2%, to $17.2 billion at June 28, 2013 from $15.6 billion at June 29, 2012. Backlog at June 28, 2013 includes new awards during the third quarter of fiscal 2013 from clients operating in many of the industry groups and markets we serve, with particularly important wins from clients operating in the Oil & Gas-Upstream, Chemicals and Polymers, Refining- Downstream, Infrastructure, and Buildings industry groups and markets.

Liquidity and Capital Resources

At June 28, 2013, our principal sources of liquidity consisted of $1.3 billion of cash and cash equivalents and $761.9 million of available borrowing capacity under our $1.21 billion unsecured revolving credit facility. We finance as much of our operations and growth as possible through cash generated by our operations.

During the nine months ended June 28, 2013, our cash and cash equivalents increased by $263.1 million from $1.03 billion at September 28, 2012 to $1.3 billion at June 28, 2013. This compares to a net decrease in cash and cash equivalents of $7.0 million to $898.6 million during the corresponding period last year. During the nine months ended June 28, 2013, we experienced net cash inflows of $437.2 million from operating activities. These cash inflows were offset by cash outflows of $105.9 million from investing activities, $51.2 million from financing activities, and $17.0 million from the effects of exchange rate changes.

Our operations provided net cash inflows of $437.2 million during the nine months ended June 28, 2013. This compares to net cash inflows of $141.7 million for the corresponding period last year. The $295.5 million increase in cash flows from operating activities during the nine months ended June 28, 2013 as compared to the corresponding period last year was due primarily to a $190.5 million change relating to our working capital accounts (discussed below), a $32.2 million reduction in pension contributions, and a $43.8 million increase in net earnings attributable to the Group.

Because such a high percentage of our revenues is earned on cost-plus type contracts, and due to the significance of revenues relating to pass-through costs, most of the costs we incur are included in invoices we send to clients. Although we continually monitor our accounts receivable, we manage the operating cash flows of the Company by managing the working capital accounts in total, rather than by the individual elements. The primary elements of the Company’s working capital accounts are accounts receivable, accounts payable, and billings in excess of cost. Accounts payable consist of obligations to third parties relating primarily to costs incurred for projects which are generally billable to clients. Accounts receivable consist of amounts due from our clients — a substantial portion of which is for project-related costs. Billings in excess of cost consist of billings to and payments from our clients for costs yet to be incurred.

This relationship between revenues and costs, and between receivables and payables, is unique to our industry, and facilitates review of our liquidity at the total working capital level. The $190.5 million change in cash flows relating to our working capital accounts was due to the timing of cash receipts and payments within our working capital accounts. Contributing to the increase in cash flows related to the Company's working capital accounts during the first nine months of fiscal 2013 was an improvement in our collection of accounts receivable. Though the Company provides services in a number of countries outside the U.S., we believe our credit risk is not significant. Our private sector customers are comprised principally of large, well-known, and well-established multi-national companies. Our government customers are comprised of national, state, and local agencies located principally in the U.S. and the U.K. We have not historically experienced significant collection issues with either of our governmental or non-governmental customers.

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JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

We used $105.9 million of cash and cash equivalents for investing activities during the nine months ended June 28, 2013 as compared to $144.3 million during the corresponding period last year. The $38.3 million decrease in cash and cash equivalents used for investing activities was primarily the result of a lower level of business acquisition activity during the nine months ended June 28, 2013 when compared to the corresponding period last year. The Company's expenditures for property and equipment increased by $21.2 million in the first nine months of fiscal 2013 as compared to the corresponding period last year. The increase relates primarily to the cost of tenant improvements in a number of the Company's new and existing offices.

Our financing activities resulted in net cash outflows of $51.2 million during the nine months ended June 28, 2013. This compares to net cash outflows of $11.1 million during the corresponding period last year. The Company did not engage in any significant financing activity during the first nine months of fiscal 2013.

The borrowing activity reflected in the Company's financing cash flows for the nine months ended June 29, 2012 was primarily related to refinancing certain short-term borrowings under the Company's prior credit facility originally entered into on December 15, 2005 under its new long-term credit facility entered into on March 29, 2012.

The Company had $1.3 billion of cash and cash equivalents at June 28, 2013. Of this amount, approximately $959.3 million was held in the U.S. and $336.2 million was held outside of the U.S., primarily in Canada, the U.K., and the Eurozone. Other than the tax cost of repatriating funds to the U.S. (see Note 9—IncomeTaxes of Notes to Consolidated Financial Statements included in our 2012 Form 10-K), there are no material impediments to repatriating these funds to the U.S.

We believe we have adequate liquidity and capital resources to fund our operations, support our acquisition strategy, and service our debt for the next twelve months. We had $1.3 billion in cash and cash equivalents at June 28, 2013, compared to $1.03 billion at September 28, 2012. Our consolidated working capital position at June 28, 2013 was $2.1 billion, an increase of $201.9 million from September 28, 2012.

There was $761.9 million of borrowing capacity remaining under our revolving credit facility at June 28, 2013. We believe that the capacity, terms and conditions of our revolving credit facility, combined with cash on-hand and the other committed and uncommitted facilities we have in place, are adequate for our working capital and general business requirements for the next twelve months.

The Company had $255.5 million of letters of credit outstanding at June 28, 2013. Of this amount, $10.8 million was issued under our revolving credit facility and $244.6 million was issued under separate, committed and uncommitted letter-of-credit facilities.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

We do not enter into derivative financial instruments for trading, speculation or other purposes that would expose the Company to market risk. In the normal course of business, our results of operations are exposed to risks associated with fluctuations in interest rates and currency exchange rates.

Interest Rate Risk

Please see the Note "Long-term Debt" included in the Notes to Consolidated Financial Statements appearing under Part I - Item 1 of this Quarterly Report on Form 10-Q, which is incorporated herein by reference, for a discussion of the Company's revolving credit facility.

Foreign Currency Risk

In situations where our operations incur contract costs in currencies other than their functional currency, we attempt to have a portion of the related contract revenues denominated in the same currencies as the costs. In those situations where revenues and costs are transacted in different currencies, we sometimes enter into foreign exchange contracts in order to limit our exposure to fluctuating foreign currencies. We follow the provisions of ASC 815—Derivatives and Hedging in accounting for our derivative contracts. The Company does not currently have exchange rate sensitive instruments that would have a material effect on our consolidated financial statements or results of operations.

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JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

Item 4. Controls and Procedures.

The Company’s management, with the participation of its Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of the Company’s disclosure controls and procedures as defined by Rule 13a-15(e) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), as of June 28, 2013, the end of the period covered by this Quarterly Report on Form 10-Q (the "Evaluation Date"). Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were effective as of the Evaluation Date.

There were no changes in the Company’s internal control over financial reporting during the quarter ended June 28, 2013 that have materially affected, or are reasonably likely to materially affect, its internal control over financial reporting.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

The information required by this Item 1 is included in the Note "Commitments and Contingencies" included in the Notes to Consolidated Financial Statements appearing under Part I - Item 1 of this Quarterly Report on Form 10-Q, which is incorporated herein by reference.

Item 1A. Risk Factors.

Please refer to Item 1A—Risk Factors in our 2012 Form 10-K, which is incorporated herein by reference, for a discussion of some of the factors that have affected our business, financial condition, and results of operations in the past and which could affect us in the future. There have been no material changes to those risk factors during the period covered by this Quarterly Report on Form 10-Q.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

On May 28, 2013, we acquired the assets of Compass Technology Services, Inc. ("Compass") for cash and shares of our common stock. In connection with the acquisition, we issued 28,133 shares of our common stock with an aggregate value of approximately $1.6 million to Compass. No underwriters or placement agents were involved with this acquisition.

The issuance of our common stock in the acquisition was exempt from the registration requirements of the Securities Act of 1933, as amended (the "Securities Act"), pursuant to Rule 506 thereof. The offer and sale of the shares of our common stock: (i) was made as part of a transaction that did not involve more than 35 purchasers, ( as defined in Rule 501(e) under the Securities Act) who were either accredited investors or had such knowledge and experience in financial and business matters that such purchaser was capable of evaluating the merits and risks of acquiring shares of our common stock, and (ii) did not involve any general solicitation or general advertising.

Item 4. Mine Safety Disclosure.

Section 1503 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Dodd-Frank Act”) requires domestic mine operators to disclose violations and orders issued under the Federal Mine Safety and Health Act of 1977 (the “Mine Act”) by the federal Mine Safety and Health Administration. Under the Mine Act, an independent contractor, such as Jacobs, that performs services or construction of a mine is included within the definition of a mining operator. We do not act as the owner of any mines.

Information concerning mine safety violations or other regulatory matters required by Section 1503(a) of the Dodd-Frank Act and Item 104 of Regulation S-K is included in Exhibit 95.

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JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

Item 6. Exhibits

(a) Exhibits

10.1 # –	Amendment No. 2 to the Consulting Agreement between Jacobs Engineering Group Inc. and Noel G. Watson dated July 1, 2013.
10.2 # –	Employment agreement between Jacobs Engineering Group Inc. and Michael R. Tyler dated May 28, 2013.
10.3 # –	Form of Restricted Stock Unit Agreement (Performance Shares - Net Earnings Growth).
10.4 # –	Form of Restricted Stock Unit Agreement (Performance Shares - TSR).
31.1 –	Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2 –	Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1 –	Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2 –	Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
95 –	Mine Safety Disclosure.
101.INS	XBRL Instance Document.
101.SCH	XBRL Taxonomy Extension Schema Document.
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB	XBRL Taxonomy Extension Label Linkbase Document.
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document.

 _____________

 # Management contract or compensatory plan or arrangement

Page 24

JACOBS ENGINEERING GROUP INC. AND SUBSIDIARIES

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

JACOBS ENGINEERING GROUP INC.

By:	/s/ John W. Prosser, Jr.
	John W. Prosser, Jr.
	Executive Vice President
	Finance and Administration
	and Treasurer
	(Principal Financial Officer)
	Date: August 1, 2013

Page 25

EX-10.1

Exhibit 10.1

AMENDMENT NO. 2 TO CONSULTING AGREEMENT

This Amendment No. 2 to the Consulting Agreement between Jacobs Engineering Group Inc. (“Jacobs”) and Noel G. Watson (“Mr. Watson”) dated July 1, 2010 is made effective July 1, 2013.

WHEREAS, the Consulting Agreement provides for a term of one (1) year and is renewable for additional periods by mutual agreement of the parties;

WHEREAS, Mr. Watson and Jacobs have previously mutually agreed to renew the Consulting Agreement for a two (2) year period from July 1, 2011 to June 30, 2013; and

WHEREAS, Mr. Watson and Jacobs have agreed, once again, to renew the Consulting Agreement for an additional one (1) year period commencing July 1, 2013 thru June 30, 2014.

THEREFORE, in consideration of the valuable promises and the agreements contained herein, it is agreed as follows:

1. The Consulting Agreement shall be extended through June 30, 2014.

2. All other terms and conditions of the Consulting Agreement shall remain unmodified and in full force and effect.

IN WITNESS WHEREOF, the parties hereto have executed this Amendment No. 2 effective as of July 1, 2013.

Noel G. Watson	Jacobs Engineering Group Inc.
/s/ Noel G. Watson	/s/ Craig L. Martin
	By: Craig L. Martin, President & CEO

EX-10.2

Exhibit 10.2

155 North Lake Avenue 91101

PO Box 7084

Pasadena, California 91109-7084

1.626.578.3500    Fax 1.626.568.7144

May 28, 2013

Michael R. Tyler

570 Mount Holyoke Avenue

Pacific Palisades, California 90272

Dear Michael:

We are pleased to confirm our offer to you to join Jacobs as Senior Vice President, General Counsel. You will report directly to John Prosser, Executive Vice President Finance and Administration, with regard to job assignments and responsibilities. Such employment is conditional upon your acceptance of the terms and conditions outlined in this letter and the attached Employee Acceptance Statement. We believe that this is an outstanding opportunity for you to become a part of the Jacobs team, and we are confident that your experience will contribute to our success.

Your effective date of hire will be on a mutually agreeable date on or around June 24, 2013, at a bi-weekly rate of $16,538.46 for an annual starting salary of $430,000. You will be scheduled for a performance evaluation and be eligible for salary increase consideration annually. Compensation increases are based on individual merit and meeting specific performance targets. The position is classified as exempt with no eligibility for overtime.

In addition to base salary, your offer includes the following:

• You will be eligible for participation in Jacobs' Incentive Bonus Plan, Formula Level 4 (at a current target of 84% of base salary), subject to performance and other requirements as described in the terms and conditions of the plan. For the first fiscal year (fiscal year 2013), you will be paid two-thirds of the prorated amount awarded with the balance deferred to the following year. In subsequent years, the awarded bonus will be paid over three years in equal parts as provided for in the Plan.

• A Sign On bonus of $120,000 (subject to applicable taxes & withholdings). The first payment of $75,000 will be added to your Formula Bonus payment in December 2013 and the final payment of $45,000 will be added to your Formula Bonus in December 2014. If you voluntarily separate from Jacobs or are discharged for cause prior to June 1, 2014, you are responsible for reimbursing Jacobs the amount of this Sign On bonus.

• A grant of 5,000 shares of Jacobs' restricted stock that will vest five years from the date of award. Specific details of this grant will be forwarded to you under separate cover after your employment date.

• In addition, you will be eligible for future equity compensation commensurate with that granted to Senior Vice President and Group Vice Presidents each May, beginning in May 2013. All such equity awards are subject to and in accordance with the terms and conditions of the 1999 Jacobs Engineering Group Inc. Stock Incentive Plan, and subject to approval of Jacobs' Human Resource and Compensation Committee of the Board of Directors. The proposed award for 2013 is 12,000 options, 4,000 performance stock units based on net income, and 4,000 relative TSR for three year period.

• Accruing time off at a rate of 25 days (200 hours) per calendar year (in addition to the six US company paid holidays). All other conditions of the Jacobs Paid Time Off (PTO) policy will remain in effect.

1

Exhibit 10.2

• Eligibility for the Jacobs' Executive Deferral Plan for deferral of compensation, subject to requirements as described in the terms and conditions of the plan.

• Eligibility for relocation assistance to move your home goods from your apartment in San Jose to Southern California. If this assistance is a taxable event for you, you will be responsible to cover the necessary taxes.

• In the event your employment is involuntarily terminated within 24 months of your hire date for any reason other than for cause, the Company agrees to pay you a lump sum severance payment in the amount of one year's salary plus any awarded but unpaid bonus. This severance payment, if applicable, would be contingent on signing a standard full and unconditional waiver and release as well as a one-year non-compete clause. Nothing is intended to alter the at-will employment arrangement.

Benefits are effective the first of the month following or coincident with your date of hire. You will be eligible to participate in our benefits program, which is described in the enclosed Benefits brochure. Should you have additional questions regarding benefits, please contact the Jacobs Employee Solution & Information Center (JESI) at 800-957-5374.

Michael, we are very pleased at the prospect of you joining us and becoming a member of our Jacobs management team. Please review the enclosed Employee Acceptance Statement, which notes our conditions of employment and your rights and responsibilities. Information regarding our background screening program is also included in this package. Kindly signify acceptance of this offer and by signing and returning this letter along with the Employee Acceptance Statement to me at Lori.Sundberg@Jacobs.com.

Sincerely,

On behalf of JACOBS,

/s/ Lori S. Sundberg

Lori S. Sundberg

Senior Vice President

Global Human Resources

Enclosures

I hereby accept the terms and conditions of this Letter of Offer:

/s/ Michael R. Tyler	Date: May 29, 2013
Michael R. Tyler

cc:Susan G. Bilhorn, Global Talent Management

John Prosser, EVP Finance and Administration

Steve Barder, Director Human Resources

Jacobs Employee Solutions & Information Center (JESI)

2

Exhibit 10.2

EMPLOYEE ACCEPTANCE STATEMENT

The following information addresses Jacobs' employment requirements and your rights and responsibilities. Jacobs is an employer at will; wherein, either party may conclude the employment relationship at any time.

Equal Employment Opportunity

Jacobs provides a workplace free of discrimination and harassment. Our Equal Employment Opportunity and Affirmative Action Programs promote equality in the design and administration of personnel actions, such as recruitment, compensation, benefits, transfers and promotions, training, and social and recreational programs. These activities shall be administered equitably without regard to race, color, religion, gender, age, national origin, disability, veteran status, or any other characteristic protected by law. Any employee with questions or concerns about any type of discrimination in the workplace is encouraged to bring these issues to the attention of his/her immediate supervisor, the Human Resources Department, the Compliance Officer and/or the Integrity Hotline. Employees can raise concerns and make reports without fear of reprisal. Anyone found to be engaging in any type of unlawful discrimination will be subject to disciplinary action up to and including termination of employment.

References

Employment is conditional upon completion of an Application of Employment. Employment is also conditional upon satisfactory reference checks and/or background screening, as appropriate. You authorize any and all persons, schools, companies, and other organizations to supply Jacobs with any information they have concerning you as it relates to employment eligibility and qualifications and release them from liability with respect thereto. You agree that if Jacobs finds any misrepresentation or is dissatisfied with the results of any portion of this review, any offer of employment may be withdrawn or employment terminated.

Employment Eligibility

As a requirement of the U.S. Immigration Reform and Control Act of 1986, all employees hired to work in the United States must show evidence of employment eligibility and identity. Employment is conditional upon your ability to verify your eligibility for employment with Jacobs in the United States. Enclosed is a list of acceptable documents for I-9 purposes. Please be prepared to comply with this requirement within three (3) business days of starting work by presenting either one document from List A OR one document each from List B and List C. Should you require information regarding immigration questions, please contact me to discuss our procedures.

Drug-Free Workplace

You understand that in accordance with Jacobs' policy, employment is conditional upon you passing a pre-employment drug screen. Nicole Lovell in Human Resources, at 512.732.7520, will contact you and assist in arranging for your drug screen.

Confidentiality and Business Conduct

As a further condition of employment, on your first day of employment, you will be asked to read and sign a Confidentiality Agreement, read the Jacobs Corporate Policy concerning Business Conduct, and sign a Statement of Understanding and Compliance.

I hereby accept these terms and conditions of employment:

/s/ Michael R. Tyler	Date: May 29, 2013
Michael R. Tyler

3

EX-10.3

Exhibit 10.3

JACOBS ENGINEERING GROUP INC.

RESTRICTED STOCK UNIT AGREEMENT

(Performance Shares - Net Earnings Growth)

This Agreement is executed as of this ____ day of __________ 20__ by and between JACOBS ENGINEERING GROUP INC. (the “Company”) and _________________ (“Employee”) pursuant to the Jacobs Engineering Group Inc. 1999 Stock Incentive Plan (the “Plan”). Unless the context clearly indicates otherwise, all terms defined in the Plan and used in this Agreement (whether or not capitalized) have the meanings as set forth in the Plan.

1. Restricted Stock Units

Pursuant to the Plan, and in consideration for services rendered to the Company or Related Company or for their benefit, the Company hereby issues, as of the above date (the “Award Date”) to Employee an award of restricted stock units in accordance with Paragraph 13 of the Plan and the terms and conditions of this Agreement (the “Award”). The target number of restricted stock units Employee is eligible to earn under this Agreement is ______________ (the “Target Net Earnings Growth Restricted Stock Units”). Each restricted stock unit represents the right to receive one share of Jacobs Common Stock (subject to adjustment pursuant to the Plan) in accordance with the terms and subject to the conditions (including the vesting conditions) set forth in this Agreement and the Plan.

2. Vesting, Distribution

(a) The Award shall not be vested as of the Award Date and shall be forfeitable by Employee without consideration or compensation unless and until otherwise vested pursuant to the terms of this Agreement.

(b) The number of restricted stock units earned under this Agreement shall be equal to the sum of the following (the “Earned Net Earnings Growth Restricted Stock Units”):

1. An amount, not less than zero, equal to one-third of the Target Net Earnings Growth Restricted Stock Units multiplied by the Net Earnings Growth Performance Multiplier (as defined herein) determined based upon the growth in the Company's Net Earnings (as defined herein) over the period starting on the first day of the Company's third quarter of fiscal 2013 and ending on the last day of the Company's second quarter of fiscal 2014; plus

2. An amount, not less than zero, equal to (A) two-thirds of the Target Net Earnings Growth Restricted Stock Units multiplied by the Net Earnings Growth Performance Multiplier determined based upon the average growth in the Company's Net Earnings over the period starting on the first day of the Company's third quarter of fiscal 2013 and ending on the last day of the Company's second quarter of fiscal 2015, minus (B) the amount determined pursuant to paragraph 2(d)(1) above; plus

Restricted Stock Unit Agreement (Performance Shares - TSR)

2 of 7

3. An amount, not less than zero, equal to (A) the Target Net Earnings Growth Restricted Stock Units multiplied by the Net Earnings Growth Performance Multiplier determined based upon the average growth in the Company's Net Earnings over the period starting on the first day of the Company's third quarter of fiscal 2013 and ending on the last day of the Company's second quarter of fiscal 2016, minus (B) the amount determined pursuant to paragraphs 2(d)(1) and 2(d)(2) above.

The Net Earnings Growth Performance Multiplier for purposes of the above calculations will be determined by reference to the following table based upon the average growth in the Company's Net Earnings over the relevant fiscal periods:

Average Net Earnings Growth	Net Earnings Growth Performance Multiplier
Less than 5%	—
5%	50%
10%	100%
15%	150%
20% or greater	200%

If the Company's average growth in Net Earnings over the applicable fiscal periods is between 5% and 10%, 10% and 15%, or 15% and 20%, the Net Earnings Growth Performance Multiplier will be determined using straight line interpolation based on the actual average growth in Net Earnings.

For purposes of this Section 2(b), “Net Earnings” for any fiscal period means the net earnings attributable to the Company as reported in its consolidated financial statements for such period determined in accordance with accounting principles generally accepted in the United States as adjusted, in the Committee's sole discretion, to eliminate the effects of charges for restructurings, discontinued operations, unusual, nonrecurring or extraordinary items and all items of gain, loss or expense determined to be unusual, nonrecurring or extraordinary in nature and not indicative of the Company's normal operations or related to the disposal of a segment of a business or related to a change in accounting principle; provided, however, if Employee is, at the relevant time, a “covered employee” (as defined under Section 162(m) of the Code), such adjustments shall be made by the Committee but only to the extent consistent with Section 162(m) of the Code.

(c) After the Award Date, a number of restricted stock units equal to the Earned Net Earnings Growth Restricted Stock Units will become 100% vested (referred to as “Vested Units”) on the third anniversary of the Award Date (the “Maturity Date”), provided that Employee remains continuously employed by the Company or Related Company through such Maturity Date.

(d) Notwithstanding anything herein to the contrary, in the event of a Change in Control, the number of Earned Net Earnings Growth Restricted Stock Units shall be determined as of the date such Change in Control is consummated, rather than the Maturity Date, with the number of Earned Net Earnings Growth Restricted Stock Units determined as set forth in Section 2(b) hereof, except that:

Restricted Stock Unit Agreement (Performance Shares - TSR)

3 of 7

(1) if the Change in Control occurs prior to March 31, 2014, the Net Earnings Growth Performance Multiplier will be 100%; and (2) if the Change in Control occurs upon or after March 31, 2014, the number of Earned Net Earnings Growth Restricted Stock Units will be determined pursuant to Section 2(b) based upon performance through the March 31 immediately preceding or coinciding with the date of the Change in Control, plus an additional number of restricted stock units, not less than zero, equal to (A) the Target Net Earnings Growth Restricted Stock Units multiplied by the Net Earnings Growth Performance Multiplier determined based upon the average annual growth in the Company's Net Earnings through the end of the last fiscal quarter completed on or prior to the date of the Change in Control, minus (B) the amount determined pursuant to Section 2(b) based upon performance through the March 31 immediately preceding or coinciding with the date of the Change in Control.

Following a Change in Control, except as otherwise set forth in the Plan (including Schedule B thereof), the Earned Net Earnings Growth Restricted Stock Units shall remain outstanding and subject to the terms and conditions of the Plan and this Agreement, including the vesting condition of continued employment through the Maturity Date.

(e) Except as set forth in the Plan (including Schedule B thereof the terms of which shall apply to the Award), Employee has no rights, partial or otherwise in the Award and/or any shares of Jacobs Common Stock subject thereto unless and until the Award has been earned and vested pursuant to this Section 2.

(f) Each Vested Unit shall be settled by the delivery of one share of Common Stock (subject to adjustment under the Plan). Settlement will occur as soon as practicable following certification by the Company of the number of Earned Net Earnings Growth Restricted Stock Units and passage of the Maturity Date (or, if earlier, the date the Award becomes vested pursuant to the terms of the Plan, including Schedule B thereof), but in no event later than 30 days following the Maturity Date (or such earlier date that the Award becomes vested). No fractional shares shall be issued pursuant to this Agreement.

(g) Neither the Award, nor any interest therein nor shares of Jacobs Common Stock payable in respect thereof may be sold, assigned, transferred, pledged or otherwise disposed of, alienated or encumbered, either voluntarily or involuntarily.

3.Section 409A Compliance

Notwithstanding any other provision of the Plan or this Agreement to the contrary, the Plan and this Agreement shall be construed or deemed to be amended as necessary to comply with the requirements of Section 409A of the Code, to avoid the imposition of any additional or accelerated taxes or other penalties under Section 409A of the Code. The Committee, in its sole discretion, shall determine the requirements of Section 409A of the Code applicable to the Plan and this Agreement and shall interpret the terms of each consistently therewith. Under no circumstances, however, shall the Company have any liability under the Plan or this Agreement for any taxes, penalties or interest due on amounts paid or payable pursuant to the Plan and/or

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this Agreement, including any taxes, penalties or interest imposed under Section 409A of the Code.

4. Status of Participant

Employee shall have no rights as a stockholder (including, without limitation, any voting rights or rights to receive dividends with respect to the shares of Jacobs Common Stock subject to the Award) with respect to either the Award granted hereunder or the shares of Jacobs Common Stock underlying the Award, unless and until such shares are issued in respect of Vested Units, and then only to the extent of such issued shares.

5. Nature of Award

In accepting the Award, Employee acknowledges, understands and agrees that:

(a) The Plan is established voluntarily by the Company, it is discretionary in nature and it may be modified, amended, suspended or terminated by the Company at any time, to the extent permitted by the Plan;

(b) The Award of the restricted stock units hereunder is voluntary and occasional and does not create any contractual or other right to receive future Awards of restricted stock units, or any benefits in lieu of restricted stock units, even if restricted stock units have been awarded in the past;

(c) All decisions with respect to future restricted stock unit or other awards, if any, will be at the sole discretion of the Company;

(d) The Award and Employee's participation in the Plan shall not create a right to employment or be interpreted as forming an employment or services contract with the Company, or any Related Companies and shall not interfere with the ability of the Company, or any Related Company, as applicable, to terminate Employee's employment or service relationship (if any);

(e) The Award and the shares of Jacobs Common Stock subject to the Award, the value of same, and any ultimate gain, loss, income or expense associated with the Award are not part of Employee's normal or expected compensation for purposes of calculating any severance, resignation, termination, redundancy, dismissal, end-of-service payments, bonuses, long-service awards, pension or retirement or welfare benefits or similar payments;

(f) No claim or entitlement to compensation or damages shall arise from forfeiture of the Award for any reason, including forfeiture resulting from Employee ceasing to provide employment or other services to the Company or any Related Company (for any reason whatsoever whether or not later found to be invalid or in breach of employment laws in the jurisdiction where Employee is employed or the terms of Employee's employment agreement, if any), and in consideration of the Award to which Employee is otherwise not entitled, Employee irrevocably agrees never to institute or allow to be instituted on his or her behalf any claim against the Company or any of its Related Companies, waives his or her ability, if any, to bring any such claim, and releases the Company and any Related Companies

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from any such claim; if, notwithstanding the foregoing, any such claim is allowed by a court of competent jurisdiction, then, by participating in the Plan, Employee shall be deemed irrevocably to have agreed not to pursue such claim and agrees to execute any and all documents necessary to request dismissal or withdrawal of such claim.

6.Data Privacy

Employee understands that the Company and/or a Related Company may hold certain personal information about the Employee, including, but not limited to, Employee's name, home address and telephone number, date of birth, social insurance number or other identification number, salary, nationality, job title, any shares of Jacobs Common Stock or directorships held in the Company, details of all Awards or any other entitlement to shares of Jacobs Common Stock awarded, canceled, exercised, vested, unvested or outstanding in Employee's favor, for the exclusive purpose of implementing, administering and managing the Plan (“Data”).

Employee hereby explicitly and unambiguously consents to the collection, use and transfer, in electronic or other form, of Employee's personal data as described in this Agreement and any other Award materials by and among, as applicable, the Company and its Related Companies for the exclusive purpose of implementing, administering and managing Employee's participation in the Plan.

Employee understands that Data will be transferred to the Company's broker, administrative agents or such other stock plan service provider as may be selected by the Company in the future, which is assisting the Company with the implementation, administration and management of the Plan. Employee understands that the recipients of the Data may be located in the United States or elsewhere, and that the recipients' country (e.g., the United States) may have different data privacy laws and protections than Employee's country. Employee understands that if he or she resides outside the United States, he or she may request a list with the names and addresses of any potential recipients of the Data by contacting his or her local human resources representative. The Employee authorizes the Company, the Company's broker, administrative agents, and any other possible recipients which may assist the Company (presently or in the future) with implementing, administering and managing the Plan to receive, possess, use, retain and transfer the Data, in electronic or other form, for the sole purpose of implementing, administering and managing the Employee's participation in the Plan. The Employee understands that Data will be held only as long as is necessary to implement, administer and manage Employee's participation in the Plan. The Employee understands if he or she resides outside the United States, he or she may, at any time, view Data, request additional information about the storage and processing of Data, require any necessary amendments to Data or refuse or withdraw the consents herein, in any case without cost, by contacting in writing his or her local human resources representative. Further, Employee understands that he or she is providing the consents herein on a purely voluntary basis. If Employee does not consent, or if Employee later seeks to revoke his or her consent, his or her employment status or service and career with Employer will not be adversely affected; the only adverse consequence of refusing or withdrawing Employee's consent is that the Company would not be able to grant restricted stock units or other equity awards or administer or maintain such awards. Therefore, Employee understands that refusing or withdrawing his or her consent may affect Employee's ability to participate in the Plan. For more information on the consequences of Employee's refusal to consent or withdrawal of consent, Employee understands that he or she may contact his or her local human resources representative.

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7.Payment of Withholding Taxes

The payment of withholding taxes, if any, due upon the settlement of the Award may, at the discretion of the Committee, be satisfied by instructing the Company to withhold from the shares of Jacobs Common Stock otherwise issuable upon settlement of the Award that number of shares having a total Fair Market Value equal to the amount of income and withholding taxes due as determined by the Company. Under no circumstances can the Company be required to withhold from the shares of Jacobs Common Stock that would otherwise be delivered to Employee upon the settlement of the Award a number of shares having a total Fair Market Value that exceeds the amount of withholding taxes due as determined by the Company at the time the Award vests. Employee acknowledges and agrees that the Company may delay the delivery of the shares of Jacobs Common Stock that would otherwise be delivered to Employee upon settlement of the Award until Employee has made arrangements satisfactory to the Company to satisfy any tax withholding obligations of Employee.

8.Services as Employee

Nothing contained in this Agreement or the Plan constitutes an employment or service commitment by the Company, affects the Employee's status as an employee at will who is subject to termination without cause, confers upon the Employee any right to remain employed by or in service to the Company, interferes in any way with the right of the Company at any time to terminate such employment or services, or affects the right of the Company to increase or decrease the Employee's other compensation or benefits. Nothing in this paragraph, however, is intended to adversely affect any independent contractual right of the Employee without his consent thereto.

9.Miscellaneous Provisions

This Agreement is governed in all respects by the Plan and applicable law. In the event of any inconsistency between the terms of the Plan and this Agreement, the terms of the Plan shall prevail. Subject to the limitations of the Plan, the Company may, with the written consent of Employee, amend this Agreement. This Agreement shall be construed, administered and enforced according to the laws of the State of California.

10.Agreement of Employee

By signing below, Employee (1) agrees to the terms and conditions of this Agreement, (2) confirms receipt of a copy of the Plan and all amendments and supplements thereto, and (3) appoints the officers of the Company as Employee's true and lawful attorney-in-fact, with full power of substitution in the premises, granting to each full power and authority to do and perform any and every act whatsoever requisite, necessary, or proper to be done, on behalf of Employee which, in the opinion of such attorney-in-fact, is necessary or prudent to effect the forfeiture of the Award to the Company, or the delivery of the Jacobs Common Stock to Employee, in accordance with the terms and conditions of this Agreement.

.

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IN WITNESS WHEREOF, the undersigned have executed this Agreement as of the date set forth above.

JACOBS ENGINEERING GROUP INC.

By:

Craig L. Martin, President and CEO

EX-10.4

Exhibit 10.4

JACOBS ENGINEERING GROUP INC. RESTRICTED STOCK UNIT AGREEMENT

(Performance Shares - TSR)

This Agreement is executed as of this ____ day of __________ 20__ by and between JACOBS ENGINEERING GROUP INC. (the “Company”) and _________________ (“Employee”) pursuant to the Jacobs Engineering Group Inc. 1999 Stock Incentive Plan (the “Plan”). Unless the context clearly indicates otherwise, all terms defined in the Plan and used in this Agreement (whether or not capitalized) have the meanings as set forth in the Plan.

1.Restricted Stock Units

Pursuant to the Plan, and in consideration for services rendered to the Company or Related Company or for their benefit, the Company hereby issues, as of the above date (the “Award Date”) to Employee an award of restricted stock units in accordance with Paragraph 13 of the Plan and the terms and conditions of this Agreement (the “Award”). The target number of restricted stock units Employee is eligible to earn under this Agreement is ______________ (the “Target TSR Restricted Stock Units”). Each restricted stock unit represents the right to receive one share of Jacobs Common Stock (subject to adjustment pursuant to the Plan) in accordance with the terms and subject to the conditions (including the vesting conditions) set forth in this Agreement and the Plan.

2.Vesting, Distribution

(a) The Award shall not be vested as of the Award Date and shall be forfeitable by Employee without consideration or compensation unless and until otherwise vested pursuant to the terms of this Agreement.

(b) The number of restricted stock units earned under this Agreement (the “Earned TSR Restricted Stock Units”) shall be equal to the Target TSR Restricted Stock Units multiplied by the TSR Performance Multiplier (as defined herein). The “TSR Performance Multiplier” will be determined by comparing the Company’s total stockholder return to the total stockholder return of each of the companies in the Industry Peer Group (as set forth below) over the three-year period immediately following the Award Date (the “Performance Period”). For purposes of computing total stockholder return, the beginning stock price will be the average stock price over the 30 calendar day period ending on the Award Date and the ending stock price will be the average stock price over the 30 calendar day period ending on the last day of the Performance Period. Any dividend payments over the performance period by a company will be deemed re-invested on the ex-dividend date in additional shares of the company.

The TSR Performance Multiplier will be calculated as set forth in the following table based upon the Company’s total stockholder return over the Performance Period when ranked against the total stockholder return over the Performance Period of each of the companies in the Industry Peer Group:

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Company TSR Rank	TSR Performance Multiplier
Below 30th percentile	0
30th percentile	50%
50th percentile	100%
70th percentile or above	150%

If the Company’s total stockholder return over the Performance Period is between the 30th and 50th percentiles or 50th and 70th percentiles when ranked against the total stockholder return over the Performance Period of each of the companies in the Industry Peer Group, the TSR Performance Multiplier will be determined using straight line interpolation based on the actual percentile ranking.

The “Industry Peer Group” consists of the following companies: AECOM Technology Corporation, Chicago Bridge & Iron Company, Computer Sciences Corporation, Foster Wheeler AG, Fluor Corporation, KBR, Inc., L-3 Communications Holdings, Inc., SAIC, Inc., Shaw Group Inc. and URS Corporation, or any successors thereto, in each case, to the extent each is a publicly-traded corporation throughout the entire Performance Period.

(a) After the Award Date, a number of restricted stock units equal to the Earned TSR Restricted Stock Units will become 100% vested (referred to as “Vested Units”) on the third anniversary of the Award Date (the “Maturity Date”), provided that Employee remains continuously employed by the Company or Related Company through such Maturity Date.

(b) Notwithstanding anything herein to the contrary, in the event of a Change in Control, the number of Earned TSR Restricted Stock Units shall be determined as of the date such Change in Control is consummated, rather than the Maturity Date, with the number of Earned TSR Restricted Stock Units determined as set forth in Section 2(b) hereof, except that: (1) if the Change in Control occurs prior to March 31, 2013, the Relative TSR Performance Multiplier will be 100%; and (2) if the Change in Control occurs upon or after March 31, 2013, the Relative TSR Performance Multiplier shall be determined pursuant to Section 2(b) based upon the Company’s total stockholder return and the total stockholder return of each of the companies in the Industry Peer Group through the date of the Change in Control (and, with respect to the Company, taking into account the consideration per share to be paid in the Change in Control transaction).

Following a Change in Control, except as otherwise set forth in the Plan (including Schedule B thereof), the Earned TSR Restricted Stock Units shall remain outstanding and subject to the terms and conditions of the Plan and this Agreement, including the vesting condition of continued employment through the Maturity Date.

(c) Except as set forth in the Plan (including Schedule B thereof the terms of which shall apply to the Award), Employee has no rights, partial or otherwise in the Award and/or any shares of Jacobs Common Stock subject thereto unless and until the Award has been earned and vested pursuant to this Section 2.

(d) Each Vested Unit shall be settled by the delivery of one share of Common Stock (subject to adjustment under the Plan). Settlement will occur as soon as

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practicable following certification by the Company of the number of Earned TSR Restricted Stock Units and passage of the Maturity Date (or, if earlier, the date the Award becomes vested pursuant to the terms of the Plan, including Schedule B thereof), but in no event later than 30 days following the Maturity Date (or such earlier date that the Award becomes vested). No fractional shares shall be issued pursuant to this Agreement.

(e) Neither the Award, nor any interest therein nor shares of Jacobs Common Stock payable in respect thereof may be sold, assigned, transferred, pledged or otherwise disposed of, alienated or encumbered, either voluntarily or involuntarily.

3. Section 409A Compliance

Notwithstanding any other provision of the Plan or this Agreement to the contrary, the Plan and this Agreement shall be construed or deemed to be amended as necessary to comply with the requirements of Section 409A of the Code, to avoid the imposition of any additional or accelerated taxes or other penalties under Section 409A of the Code. The Committee, in its sole discretion, shall determine the requirements of Section 409A of the Code applicable to the Plan and this Agreement and shall interpret the terms of each consistently therewith. Under no circumstances, however, shall the Company have any liability under the Plan or this Agreement for any taxes, penalties or interest due on amounts paid or payable pursuant to the Plan and/or this Agreement, including any taxes, penalties or interest imposed under Section 409A of the Code.

4. Status of Participant

Employee shall have no rights as a stockholder (including, without limitation, any voting rights or rights to receive dividends with respect to the shares of Jacobs Common Stock subject to the Award) with respect to either the Award granted hereunder or the shares of Jacobs Common Stock underlying the Award, unless and until such shares are issued in respect of Vested Units, and then only to the extent of such issued shares.

5. Nature of Award

In accepting the Award, Employee acknowledges, understands and agrees that:

(a) The Plan is established voluntarily by the Company, it is discretionary in nature and it may be modified, amended, suspended or terminated by the Company at any time, to the extent permitted by the Plan;

(b) The Award of the restricted stock units hereunder is voluntary and occasional and does not create any contractual or other right to receive future Awards of restricted stock units, or any benefits in lieu of restricted stock units, even if restricted stock units have been awarded in the past;

(c) All decisions with respect to future restricted stock unit or other awards, if any, will be at the sole discretion of the Company;

(d) The Award and Employee’s participation in the Plan shall not create a right to

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employment or be interpreted as forming an employment or services contract with the Company, or any Related Companies and shall not interfere with the ability of the Company, or any Related Company, as applicable, to terminate Employee’s employment or service relationship (if any);

(e) The Award and the shares of Jacobs Common Stock subject to the Award, the value of same, and any ultimate gain, loss, income or expense associated with the Award are not part of Employee’s normal or expected compensation for purposes of calculating any severance, resignation, termination, redundancy, dismissal, end-of-service payments, bonuses, long-service awards, pension or retirement or welfare benefits or similar payments;

(f) No claim or entitlement to compensation or damages shall arise from forfeiture of the Award for any reason, including forfeiture resulting from Employee ceasing to provide employment or other services to the Company or any Related Company (for any reason whatsoever whether or not later found to be invalid or in breach of employment laws in the jurisdiction where Employee is employed or the terms of Employee’s employment agreement, if any), and in consideration of the Award to which Employee is otherwise not entitled, Employee irrevocably agrees never to institute or allow to be instituted on his or her behalf any claim against the Company or any of its Related Companies, waives his or her ability, if any, to bring any such claim, and releases the Company and any Related Companies from any such claim; if, notwithstanding the foregoing, any such claim is allowed by a court of competent jurisdiction, then, by participating in the Plan, Employee shall be deemed irrevocably to have agreed not to pursue such claim and agrees to execute any and all documents necessary to request dismissal or withdrawal of such claim.

6.Data Privacy

Employee understands that the Company and/or a Related Company may hold certain personal information about the Employee, including, but not limited to, Employee’s name, home address and telephone number, date of birth, social insurance number or other identification number, salary, nationality, job title, any shares of Jacobs Common Stock or directorships held in the Company, details of all Awards or any other entitlement to shares of Jacobs Common Stock awarded, canceled, exercised, vested, unvested or outstanding in Employee’s favor, for the exclusive purpose of implementing, administering and managing the Plan (“Data”).

Employee hereby explicitly and unambiguously consents to the collection, use and transfer, in electronic or other form, of Employee’s personal data as described in this Agreement and any other Award materials by and among, as applicable, the Company and its Related Companies for the exclusive purpose of implementing, administering and managing Employee’s participation in the Plan.

Employee understands that Data will be transferred to the Company’s broker, administrative agents or such other stock plan service provider as may be selected by the Company in the future, which is assisting the Company with the implementation, administration and management of the Plan. Employee understands that the recipients of the Data may be located in the United States or elsewhere, and that the recipients’ country (e.g., the United States) may have different data privacy laws and protections than Employee’s country. Employee

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understands that if he or she resides outside the United States, he or she may request a list with the names and addresses of any potential recipients of the Data by contacting his or her local human resources representative. The Employee authorizes the Company, the Company’s broker, administrative agents, and any other possible recipients which may assist the Company (presently or in the future) with implementing, administering and managing the Plan to receive, possess, use, retain and transfer the Data, in electronic or other form, for the sole purpose of implementing, administering and managing the Employee’s participation in the Plan. The Employee understands that Data will be held only as long as is necessary to implement, administer and manage Employee’s participation in the Plan. The Employee understands if he or she resides outside the United States, he or she may, at any time, view Data, request additional information about the storage and processing of Data, require any necessary amendments to Data or refuse or withdraw the consents herein, in any case without cost, by contacting in writing his or her local human resources representative. Further, Employee understands that he or she is providing the consents herein on a purely voluntary basis. If Employee does not consent, or if Employee later seeks to revoke his or her consent, his or her employment status or service and career with Employer will not be adversely affected; the only adverse consequence of refusing or withdrawing Employee's consent is that the Company would not be able to grant restricted stock units or other equity awards or administer or maintain such awards. Therefore, Employee understands that refusing or withdrawing his or her consent may affect Employee’s ability to participate in the Plan. For more information on the consequences of Employee’s refusal to consent or withdrawal of consent, Employee understands that he or she may contact his or her local human resources representative.

7.Payment of Withholding Taxes

The payment of withholding taxes, if any, due upon the settlement of the Award may, at the discretion of the Committee, be satisfied by instructing the Company to withhold from the shares of Jacobs Common Stock otherwise issuable upon settlement of the Award that number of shares having a total Fair Market Value equal to the amount of income and withholding taxes due as determined by the Company. Under no circumstances can the Company be required to withhold from the shares of Jacobs Common Stock that would otherwise be delivered to Employee upon the settlement of the Award a number of shares having a total Fair Market Value that exceeds the amount of withholding taxes due as determined by the Company at the time the Award vests. Employee acknowledges and agrees that the Company may delay the delivery of the shares of Jacobs Common Stock that would otherwise be delivered to Employee upon settlement of the Award until Employee has made arrangements satisfactory to the Company to satisfy any tax withholding obligations of Employee.

8.Services as Employee

Nothing contained in this Agreement or the Plan constitutes an employment or service commitment by the Company, affects the Employee’s status as an employee at will who is subject to termination without cause, confers upon the Employee any right to remain employed by or in service to the Company, interferes in any way with the right of the Company at any time to terminate such employment or services, or affects the right of the Company to increase or decrease the Employee’s other compensation or benefits. Nothing in this paragraph, however, is intended to adversely affect any independent contractual right of the Employee without his consent thereto.

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9.Miscellaneous Provisions

This Agreement is governed in all respects by the Plan and applicable law. In the event of any inconsistency between the terms of the Plan and this Agreement, the terms of the Plan shall prevail. Subject to the limitations of the Plan, the Company may, with the written consent of Employee, amend this Agreement. This Agreement shall be construed, administered and enforced according to the laws of the State of California.

10.Agreement of Employee

By signing below, Employee (1) agrees to the terms and conditions of this Agreement, (2) confirms receipt of a copy of the Plan and all amendments and supplements thereto, and (3) appoints the officers of the Company as Employee’s true and lawful attorney-in-fact, with full power of substitution in the premises, granting to each full power and authority to do and perform any and every act whatsoever requisite, necessary, or proper to be done, on behalf of Employee which, in the opinion of such attorney-in-fact, is necessary or prudent to effect the forfeiture of the Award to the Company, or the delivery of the Jacobs Common Stock to Employee, in accordance with the terms and conditions of this Agreement.

IN WITNESS WHEREOF, the undersigned have executed this Agreement as of the date set forth above.

JACOBS ENGINEERING GROUP INC.

By:

Craig L. Martin, President and CEO

EX-31.1

Exhibit 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

I, Craig L. Martin, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q for the quarter ended June 28, 2013 of Jacobs Engineering Group Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

/s/ Craig L. Martin

Craig L. Martin

Chief Executive Officer

August 1, 2013

EX-31.2

Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

I, John W. Prosser, Jr., certify that:

1. I have reviewed this Quarterly Report on Form 10-Q for the quarter ended June 28, 2013 of Jacobs Engineering Group Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

/s/ John W. Prosser Jr.

John W. Prosser, Jr.

Chief Financial Officer

August 1, 2013

EX-32.1

Exhibit 32.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

Pursuant to 18 U.S.C. Section 1350

Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report of Jacobs Engineering Group Inc. (the “Company”) on Form 10-Q for the quarter ended June 28, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Craig L. Martin, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that: (1) the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Craig L. Martin

Craig L. Martin

Chief Executive Officer

August 1, 2013

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32.2

Exhibit 32.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

Pursuant to 18 U.S.C. Section 1350

Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report of Jacobs Engineering Group Inc. (the “Company”) on Form 10-Q for the quarter ended June 28, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, John W. Prosser, Jr., Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that: (1) the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ John W. Prosser, Jr.

John W. Prosser, Jr.

Executive Vice President,

Finance and Administration

August 1, 2013

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

EX-95.0

Exhibit 95

Mine Safety Disclosure

Section 1503 of the Dodd-Frank Wall Street Reform and Consumer Protection Act requires domestic mine operators to disclose violations and orders issued under the Federal Mine Safety and Health Act of 1977 (the “Mine Act”) by the federal Mine Safety and Health Administration (“MSHA”). Under the Mine Act, an independent contractor, such as Jacobs, that performs services or construction of a mine is included within the definition of a mining operator. We do not act as the owner of any mines. Due to timing and other factors, the data may not agree with the mine data retrieval system maintained by MSHA.

The following table provides information for the quarter ended June 28, 2013.

Mine or Operating Name/MSHA Identification Number	Section 104 S&S Citations (#)	Section 104(b) Orders (#)	Section 104(d) Citations and Orders (#)	Section 110(b)(2) Violations (#)	Section 107(a) Orders (#)	Total Dollar Value of MSHA Assessments Proposed ($)	Total Number of Mining Related Fatalities (#)	Received Notice of Pattern of Violations Under Section 104(e) (yes/no)	Received Notice of Potential to Have Pattern Under Section 104(e) (yes/no)	Legal Actions Pending as of Last Day of Period (#)	Legal Actions Initiated During Period (#)	Legal Actions Resolved During Period (#)
Mine ID: 0200024 1PL	—	—	—	—	—	$44,939	—	No	No	2	1	2
Mine ID: 0203131 1PL	—	—	—	—	—	224	—	No	No	—	—	—
Totals	—	—	—	—	—	$45,163	—	No	No	2	1	2

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Commitments and Contingencies

9 Months Ended

Jun. 28, 2013

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Commitments and Contingencies

In the normal course of business, we are subject to certain contractual guarantees and litigation. The guarantees to which we are a party generally relate to project schedules and plant performance. Most of the litigation in which we are involved has us as a defendant in workers' compensation; personal injury; environmental; employment/labor; professional liability; and other similar lawsuits.

We maintain insurance coverage for various aspects of our business and operations. Our insurance programs have varying coverage limits and maximums, and insurance companies may seek to not pay any claims we might make. We have also elected to retain a portion of losses that occur through the use of various deductibles, limits, and retentions under our insurance programs. As a result, we may be subject to future liability for which we are only partially insured or completely uninsured. We intend to mitigate any such future liability by continuing to exercise prudent business judgment in negotiating the terms and conditions of our contracts. Our insurers are also subject to business risk and, as a result, one or more of them may be unable to fulfill their insurance obligations due to insolvency or otherwise.

Additionally, as a contractor providing services to the U.S. federal government and several of its agencies, we are subject to many levels of audits, investigations, and claims by, or on behalf of, the U.S. federal government with respect to our contract performance, pricing, costs, cost allocations, and procurement practices. Furthermore, our income, franchise, and similar tax returns and filings are also subject to audit and investigation by the Internal Revenue Service, most states within the U.S. as well as by various government agencies representing jurisdictions outside the U.S.

We record in our Consolidated Balance Sheets amounts representing our estimated liability relating to such claims, guarantees, litigation, and audits and investigations. We perform an analysis to determine the level of reserves to establish for insurance-related claims that are known and have been asserted against us, and for insurance-related claims that are believed to have been incurred based on actuarial analysis, but have not yet been reported to our claims administrators as of the respective balance sheet dates. We include any adjustments to such insurance reserves in our consolidated results of operations.

Management believes, after consultation with counsel, that such guarantees, litigation, U.S. government contract-related audits, investigations and claims, and income tax audits and investigations should not have any material adverse effect on our consolidated financial statements.

In March 2008, one of Jacobs' subsidiaries, Carter & Burgess Inc. ("C&B"), filed suit against the City of Victorville in Superior Court in California, for amounts due and owing C&B regarding C&B's engineering and design of a cogeneration facility. In May 2009, the City of Victorville filed a cross-complaint against C&B and Jacobs alleging breach of contract, professional negligence, breach of express and implied warranty, fraud, breach of fiduciary duty and negligent misrepresentation. The City's fraud and punitive damage allegations were dismissed. The case was tried in Riverside Superior Court, California and in December 2010, a jury returned a verdict against C&B for approximately $52 million in damages. An appeal was filed with the Court of Appeal, State of California, Fourth Appellate District, and, during the pendency of that appeal, interest accrued on the judgment at the statutory rate of 10%. Prior to the hearing on the appeal, the case was settled. The Company's insurers have funded this settlement, subject to a reservation of rights.  The former shareholders of C&B have agreed to advance any amounts paid by the Company to the insurers plus attorneys' fees.  While the former shareholders have not agreed to liability, the Company is confident in its right to indemnification against such shareholders.  The Company does not expect this matter to have any material adverse effect on its consolidated financial statements.

On January 20, 2010, Clark County Nevada filed suit against Jacobs and two of its subsidiaries asserting claims arising out of certain construction projects to which Clark County Nevada was the owner and for which Jacobs' subsidiaries served as the project management consultant. Clark County's lawsuit against Jacobs followed years of litigation and arbitration between Clark County and its construction contractor on the applicable projects which had ended unsuccessfully for Clark County and resulted in Clark County paying more than $60 million in settlement and awards. Jacobs denies liability and has been vigorously defending against the County's claims and will continue to do so. In September 2012, the parties agreed to dismiss the litigation in U.S. District Court and proceed, in lieu thereof, in arbitration before three arbitrators. It is anticipated that a hearing on the merits will take place in September 2013. The Company does not expect this matter to have any material adverse effect on its consolidated financial statements.

The Company is a defendant in numerous matters pending in North Carolina's Superior Courts arising out of a June 9, 2009 natural gas explosion at a ConAgra Foods Inc. plant in Garner, Wake County, North Carolina. The claims that have been brought against the Company include wrongful death claims, personal injury claims and a claim for property losses to the plant property itself. The Company has settled many of the personal injury claims and is vigorously defending the remaining claims and believes it has meritorious defenses. In addition, the Company believes it has adequate insurance coverage as well as a right to indemnification from ConAgra. Accordingly, the Company does not expect these matters to have any material adverse effect on its consolidated financial statements.

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Consolidated Statements of Earnings (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 28, 2013	Jun. 29, 2012	Jun. 28, 2013	Jun. 29, 2012
Revenues	$ 3,080,995	$ 2,772,874	$ 8,675,720	$ 8,107,493
Costs and Expenses:
Direct cost of contracts	(2,613,991)	(2,339,793)	(7,308,092)	(6,827,166)
Selling, general and administrative expenses	(298,645)	(279,715)	(873,797)	(851,871)
Operating Profit	168,359	153,366	493,831	428,456
Other Income (Expense):
Interest income	1,332	2,325	3,521	5,283
Interest expense	(2,786)	(2,990)	(9,515)	(9,148)
Miscellaneous income (expense), net	1,518	(1,330)	(1,195)	(1,351)
Total other income (expense), net	64	(1,995)	(7,189)	(5,216)
Earnings Before Taxes	168,423	151,371	486,642	423,240
Income Tax Expense	(56,334)	(50,381)	(162,941)	(143,368)
Net Earnings of the Group	112,089	100,990	323,701	279,872
Net Income Attributable to Noncontrolling Interests	(3,218)	(3,090)	(11,419)	(8,329)
Net Earnings Attributable to Jacobs	$ 108,871	$ 97,900	$ 312,282	$ 271,543
Net Earnings Per Share:
Basic (in dollars per share)	$ 0.84	$ 0.77	$ 2.42	$ 2.13
Diluted (in dollars per share)	$ 0.83	$ 0.76	$ 2.39	$ 2.11

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Receivables

9 Months Ended

Jun. 28, 2013

Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]

Receivables

Receivables

The following table presents the components of "Receivables" appearing in the accompanying Consolidated Balance Sheets at June 28, 2013 and September 28, 2012 as well as certain other related information (in thousands):

	June 28, 2013		September 28, 2012
Components of receivables:
Amounts billed	$	1,186,261	$	1,193,500
Unbilled receivables and other	1,086,880		1,110,008
Retentions receivable	44,776		45,384
Total receivables, net	$	2,317,917	$	2,348,892
Other information about receivables:
Amounts due from the United States federal government,     included above, net of advanced billings	$	301,555	$	294,327
Claims receivable	$	27,835	$	26,309

Billed receivables consist of amounts invoiced to clients in accordance with the terms of our client contracts and are shown net of an allowance for doubtful accounts. We anticipate that substantially all of such billed amounts will be collected over the next twelve months.

Unbilled receivables and retentions receivable represent reimbursable costs and amounts earned and reimbursable under contracts in progress as of the respective balance sheet dates. Such amounts become billable according to the contract terms, which usually consider the passage of time, achievement of certain milestones, or completion of the project. We anticipate that substantially all of such unbilled amounts will be billed and collected over the next twelve months.

Claims receivable are included in "Receivables" in the accompanying Consolidated Balance Sheets and represent certain costs incurred on contracts to the extent it is probable that such claims will result in additional contract revenue and the amount of such additional revenue can be reliably estimated.

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Business Combinations (Details) (CES [Member])	0 Months Ended
	Jun. 06, 2013
CES [Member]
Business Acquisition [Line Items]
Acquired additional interest	17.60%
Ownership interest	87.60%

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Receivables (Tables)

9 Months Ended

Jun. 28, 2013

Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

The following table presents the components of "Receivables" appearing in the accompanying Consolidated Balance Sheets at June 28, 2013 and September 28, 2012 as well as certain other related information (in thousands):

	June 28, 2013		September 28, 2012
Components of receivables:
Amounts billed	$	1,186,261	$	1,193,500
Unbilled receivables and other	1,086,880		1,110,008
Retentions receivable	44,776		45,384
Total receivables, net	$	2,317,917	$	2,348,892
Other information about receivables:
Amounts due from the United States federal government,     included above, net of advanced billings	$	301,555	$	294,327
Claims receivable	$	27,835	$	26,309

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Long-term Debt (Revolving Credit Facility) (Details) (USD $)	3 Months Ended			9 Months Ended
	Jun. 28, 2013 tranche	Jun. 28, 2013 Letter of Credit [Member]	Jun. 28, 2013 Subfacility of Swingline Loans [Member]	Jun. 28, 2013 Minimum [Member]	Jun. 28, 2013 Minimum [Member] Eurocurrency Interest Rate [Member]	Jun. 28, 2013 Minimum [Member] Base Interest Rate [Member]	Jun. 28, 2013 Maximum [Member]	Jun. 28, 2013 Maximum [Member] Eurocurrency Interest Rate [Member]	Jun. 28, 2013 Maximum [Member] Base Interest Rate [Member]	Jun. 28, 2013 Revolving Credit Facility, One Billion Two Hundred Ten Million [Member]	Jun. 28, 2013 Revolving Credit Facility, One Billion Two Hundred Ten Million [Member] Line of Credit [Member]	Jun. 28, 2013 Revolving Credit Facility, One Billion Two Hundred Ten Million [Member] Letter of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity		$ 300,000,000	$ 50,000,000								$ 1,210,000,000
Direct borrowings on credit facility											432,300,000	10,800,000
Available borrowing capacity										$ 761,900,000
Number of tranches in revolving credit facility (in tranches)	3
Margin added to variable rate interest rate					0.875%	0.00%		1.225%	0.225%
Facility fee percentage				0.125%			0.275%

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Property, Equipment and Improvements, Net (Details) (USD $) In Thousands, unless otherwise specified	Jun. 28, 2013	Sep. 28, 2012
Property, Plant and Equipment [Line Items]
Property, equipment and improvements, gross	$ 883,732	$ 856,058
Accumulated depreciation and amortization	(522,466)	(524,927)
Property, equipment and improvements, net	361,266	331,131
Land [Member]
Property, Plant and Equipment [Line Items]
Property, equipment and improvements, gross	22,057	23,786
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property, equipment and improvements, gross	130,684	136,193
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, equipment and improvements, gross	517,343	502,568
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, equipment and improvements, gross	186,354	163,916
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, equipment and improvements, gross	$ 27,294	$ 29,595

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Commitments and Contingencies (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended			25 Months Ended
	Sep. 30, 2011 In Arbitration Litigation [Member] Clark County Nevada Against Jacobs Engineering Group, Inc. [Member]	Sep. 28, 2012 In Arbitration Litigation [Member] Clark County Nevada Against Jacobs Engineering Group, Inc. [Member] arbitrator	Jan. 20, 2010 In Arbitration Litigation [Member] Clark County Nevada Against Jacobs Engineering Group, Inc. [Member] subsidiary	Dec. 28, 2012 Carter and Burgess Inc [Member] In Appeal Litigation [Member] Carter and Burgess, Inc. Against City Of Victorville [Member]	Dec. 31, 2010 Carter and Burgess Inc [Member] In Appeal Litigation [Member] Carter and Burgess, Inc. Against City Of Victorville [Member]	Apr. 30, 2008 Carter and Burgess Inc [Member] In Appeal Litigation [Member] Carter and Burgess, Inc. Against City Of Victorville [Member] subsidiary
Loss Contingencies [Line Items]
Number of subsidiaries			2			1
Verdict amount In appeal					$ 52
Interest rate accrued on litigation judgment				10.00%
Third party payment of litigation settlement and awards (more than $60 million)	$ 60
Number of arbitrators		3

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Disclosures About Defined Pension Benefit Obligations (Narrative) (Details) (USD $)	3 Months Ended		9 Months Ended
	Jun. 28, 2013	Jun. 29, 2012	Jun. 28, 2013	Jun. 29, 2012
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic pension costs	$ 13,621,000	$ 13,624,000	$ 41,299,000	$ 41,161,000
U.S. Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic pension costs	3,500,000	5,200,000	10,500,000	15,500,000
Amortization of previously unrecognized items	$ 900,000	$ 1,900,000	$ 2,700,000	$ 5,700,000

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Receivables (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Jun. 28, 2013	Sep. 28, 2012
Components of receivables:
Amounts billed	$ 1,186,261	$ 1,193,500
Unbilled receivables and other	1,086,880	1,110,008
Retentions receivable	44,776	45,384
Total receivables, net	2,317,917	2,348,892
Other information about receivables:
Amounts due from the United States federal government, included above, net of advanced billings	301,555	294,327
Claims receivable	$ 27,835	$ 26,309
Unbilled amounts billed and collected	12 months

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Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Jun. 28, 2013	Jun. 29, 2012
Cash Flows from Operating Activities:
Net earnings attributable to the Group	$ 323,701	$ 279,872
Depreciation and amortization:
Property, equipment and improvements	49,828	43,023
Intangible assets	22,327	32,158
Stock based compensation	28,493	23,539
Tax deficiency (benefit) from stock based compensation	3,292	(3,753)
Equity in earnings of investees, net of cash distributions	(11,759)	(5,623)
Losses on sales of assets, net	465	633
Change in pension plan obligations	(3,956)	(36,137)
Change in deferred compensation plans	(6,658)	(4,644)
Changes in certain assets and liabilities, excluding the effects of businesses acquired:
Receivables	(32,551)	(150,183)
Prepaid expenses and other current assets	6,910	6,730
Accounts payable	(27,674)	(12,724)
Accrued liabilities	46,445	20,047
Billings in excess of costs	37,306	(34,754)
Income taxes payable	(12,036)	(1,251)
Deferred income taxes	2,925	(4,501)
Other deferred liabilities	(2,259)	(5,040)
Change in long-term receivables	12,913	0
Other, net	(514)	(5,697)
Net cash provided by operating activities	437,198	141,695
Cash Flows from Investing Activities:
Additions to property and equipment	(91,520)	(70,305)
Disposals of property and equipment	3,561	243
Change in cash related to consolidation of joint ventures	4,331	0
Purchases of investments	(7)	(783)
Sales of investments	11	15
Acquisitions of businesses, net of cash acquired	(22,313)	(73,428)
Net cash used for investing activities	(105,937)	(144,258)
Cash Flows from Financing Activities:
Proceeds from long-term borrowings	0	528,673
Repayments of long-term borrowings	(87,851)	0
Proceeds from short-term borrowings	28,312	2,586
Repayments of short-term borrowings	(15,602)	(578,101)
Proceeds from issuances of common stock	35,227	33,457
Tax (deficiency) benefit from stock based compensation	(3,292)	3,753
Distributions to noncontrolling interests	(7,974)	(5,376)
Contributions from noncontrolling interests	0	3,868
Net cash used for financing activities	(51,180)	(11,140)
Effect of Exchange Rate Changes	(17,021)	6,658
Net Increase in Cash and Cash Equivalents	263,060	(7,045)
Cash and Cash Equivalents at the Beginning of the Period	1,032,457	905,633
Cash and Cash Equivalents at the End of the Period	$ 1,295,517	$ 898,588

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New Accounting Standards

9 Months Ended

Jun. 28, 2013

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

New Accounting Standards

New Accounting Standards

From time to time, the Financial Accounting Standards Board ("FASB") issues accounting standards updates (each being an "ASU") to its Accounting Standards Codification ("ASC"), which constitutes the primary source of U.S. GAAP. The Company regularly monitors ASUs as they are issued and considers their applicability to its business. All ASUs applicable to the Company are adopted by the due date and in the manner prescribed by the FASB. A discussion of those recently issued ASUs most likely to affect the presentation of the Company's consolidated financial statements follows.

In February 2013, the FASB adopted ASU No. 2013-02—Comprehensive Income. ASU 2013-02 requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement of earnings or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income, but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about these amounts. ASU 2013-02 is effective for annual and interim periods beginning after December 15, 2012. The adoption of ASU 2013-02 has not had a material effect on the Company's consolidated financial statements.

In July 2012, the FASB adopted ASU No. 2012-02—Testing Indefinite-Lived Intangible Assets for Impairment. ASU 2012-02 amends Topic 350 of the FASB’s ASC regarding how entities test indefinite-lived intangible assets other than goodwill for possible impairment. ASU 2012-02 permits entities first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test pursuant to ASC Subtopic 350-30. If the entity determines that it is more likely than not that such asset is not impaired based on its qualitative assessment, no further testing is required. The amendments in ASU 2012-02 are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoption of ASU 2012-02 has not had a material effect on the Company's consolidated financial statements.

Also in December 2011, the FASB adopted ASU No. 2011-11—Disclosures about Offsetting Assets and Liabilities. ASU 2011-11 amends Topic 210 of the ASC and requires entities to disclose information about offsetting and related arrangements to enable users of their financial statements to understand the effect of those arrangements on their respective financial positions. The scope of this ASU includes derivatives, sale and repurchase agreements, reverse sale and repurchase agreements, and securities borrowing and securities lending agreements. Entities are required to apply the provisions of ASU 2011-11 for annual reporting periods beginning on or after January 1, 2013. The Company does not believe that the adoption of ASU 2011-11 will have a material effect on its consolidated financial statements.

In September 2011, the FASB issued No. ASU 2011-08—Intangibles-Goodwill and Other. ASU 2011-08 amends Topic 350 of the ASC and simplifies how entities test goodwill for possible impairment. Under this ASU, an entity has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the two-step impairment test is unnecessary. However, if an entity concludes otherwise, then it is required to perform the first step of the two-step impairment test by calculating the fair value of the reporting unit and comparing the fair value with the carrying amount of the reporting unit. Under this ASU, an entity has the option to bypass the qualitative assessment for any reporting unit in any period and proceed directly to performing the first step of the two-step goodwill impairment test. An entity may resume performing the qualitative assessment in any subsequent period. ASU 2011-08 is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. The Company does not believe that the adoption of ASU 2011-08 will have a material effect on its consolidated financial statements.

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Property, Equipment and Improvements, Net

9 Months Ended

Jun. 28, 2013

Property, Plant and Equipment [Abstract]

Property, Equipment and Improvements, Net

Property, Equipment and Improvements, Net

Property, Equipment and Improvements, Net in the accompanying Consolidated Balance Sheets at June 28, 2013 and September 28, 2012 consisted of the following (in thousands):

	June 28, 2013			September 28, 2012
Land	$	22,057		$	23,786
Buildings	130,684			136,193
Equipment	517,343			502,568
Leasehold improvements	186,354			163,916
Construction in progress	27,294			29,595
	883,732			856,058
Accumulated depreciation and amortization	(522,466		)	(524,927		)
	$	361,266		$	331,131

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Business Combinations (Notes)

9 Months Ended

Jun. 28, 2013

Business Combinations [Abstract]

Business Combinations

Business Combinations

On May 28, 2013, we acquired Compass Technology Services, Inc. ("Compass"), headquartered in Atlanta, Georgia. Compass is a provider of telecommunications professional and field services in the Southeastern U.S. and enhances the Company's capabilities in wireless telecommunications infrastructure design and construction.

On June 6, 2013, we acquired an additional 17.6% interest in Consulting Engineering Services (India) Private Limited (“CES”), a leading power, infrastructure, and civil engineering company headquartered in Delhi, India. This transaction brought the Company's ownership interest in CES to 87.6%. CES provides a range of solutions in infrastructure development, planning, engineering, and construction management.

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Revenue Accounting for Contracts / Accounting for Joint Ventures (Subcontractor Costs) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 28, 2013	Jun. 29, 2012	Jun. 28, 2013	Jun. 29, 2012
Revenue Accounting for Contracts / Accounting for Joint Ventures [Abstract]
Pass-through costs included in revenues	$ 674,715	$ 583,136	$ 1,794,748	$ 1,699,188

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Other Comprehensive Income (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 28, 2013	Jun. 29, 2012	Jun. 28, 2013	Jun. 29, 2012
Amortization of Defined Benefit Items:
Earnings Before Taxes	$ 168,423	$ 151,371	$ 486,642	$ 423,240
Income Tax Benefit	(56,334)	(50,381)	(162,941)	(143,368)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Defined Benefit Plans Adjustment [Member]
Amortization of Defined Benefit Items:
Actuarial losses	(4,321)	(2,861)	(13,147)	(8,576)
Prior service cost	10	(58)	34	(180)
Earnings Before Taxes	(4,311)	(2,919)	(13,113)	(8,756)
Income Tax Benefit	1,237	864	3,761	2,591
Total reclassifications after-tax	$ (3,074)	$ (2,055)	$ (9,352)	$ (6,165)

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Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 28, 2013	Sep. 28, 2012
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, authorized (in shares)	1,000,000	1,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, authorized (in shares)	240,000,000	240,000,000
Common stock, issued (in shares)	131,409,781	129,935,881
Common stock, outstanding (in shares)	131,409,781	129,935,881

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Disclosures About Defined Pension Benefit Obligations

9 Months Ended

Jun. 28, 2013

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Disclosures About Defined Pension Benefit Obligations

Disclosures About Defined Pension Benefit Obligations

The following table presents the components of net periodic benefit cost recognized in earnings during each of the three and nine month periods ended June 28, 2013 and June 29, 2012 (in thousands):

	For the Three Months Ended						For the Nine Months Ended
Component:	June 28, 2013			June 29, 2012			June 28, 2013			June 29, 2012
Service cost	$	10,876		$	8,704		$	32,895		$	26,359
Interest cost	17,242			18,531			52,331			55,868
Expected return on plan assets	(19,917		)	(18,483		)	(60,374		)	(55,680		)
Amortization of previously unrecognized items	5,223			4,872			15,849			14,614
Settlement Loss	197			—			598			—
Net periodic benefit cost	$	13,621		$	13,624		$	41,299		$	41,161

Included in the above table are amounts relating to a U.S. pension plan, the participating employees of which are assigned to, and work exclusively on, a specific operating contract with the U.S. federal government. It is the expectation of the parties to this contract that the cost of this pension plan will be fully reimbursed by the U.S. federal government pursuant to applicable cost accounting standards. The underfunded amount for this pension plan is included in "Other Noncurrent Assets" in the accompanying Consolidated Balance Sheet at June 28, 2013. Net periodic pension costs for this pension plan for the three and nine months ended June 28, 2013 were $3.5 million and $10.5 million, respectively, and for the three and nine months ended June 29, 2012 were $5.2 million and $15.5 million, respectively. Amounts related to the amortization of previously unrecognized items for this pension plan for the three and nine months ended June 28, 2013 were $0.9 million and $2.7 million, respectively, and for the three and nine months ended June 29, 2012 were $1.9 million and $5.7 million, respectively.

The following table presents certain information regarding Company cash contributions to our pension plans for the first nine months of fiscal fiscal 2013 (in thousands):

Cash contributions made during the first nine months of fiscal 2013	$	45,255
Cash contributions we expect to make during the remainder of fiscal 2013	10,898
Total	$	56,153

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Consolidated Statements of Comprehensive Income (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 28, 2013	Jun. 29, 2012	Jun. 28, 2013	Jun. 29, 2012
Net Earnings of the Group	$ 112,089	$ 100,990	$ 323,701	$ 279,872
Other Comprehensive Income (Loss):
Foreign currency translation adjustment	(14,828)	(6,223)	(38,964)	15,991
Gain on cash flow hedges	584	297	(54)	1,676
Change in pension liabilities	2,198	4,164	28,123	(93)
Other comprehensive income before taxes	(12,046)	(1,762)	(10,895)	17,574
Income Tax Benefit (Expense):
Foreign currency translation adjustments	0	0	0	0
Cash flow hedges	(211)	(105)	(13)	(598)
Change in pension liabilities	(758)	(1,050)	(7,910)	139
Income Tax Expense	(969)	(1,155)	(7,923)	(459)
Net Other Comprehensive Income (Loss)	(13,015)	(2,917)	(18,818)	17,115
Net Comprehensive Income of the Group	99,074	98,073	304,883	296,987
Net Comprehensive Income Attributable to Noncontrolling Interests	(3,218)	(3,090)	(11,419)	(8,329)
Net Comprehensive Income Attributable to Jacobs	$ 95,856	$ 94,983	$ 293,464	$ 288,658

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Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Jun. 28, 2013	Sep. 28, 2012
Current Assets:
Cash and cash equivalents	$ 1,295,517	$ 1,032,457
Receivables	2,317,917	2,348,892
Deferred income taxes	107,523	142,369
Prepaid expenses and other	79,300	88,359
Total current assets	3,800,257	3,612,077
Property, Equipment and Improvements, Net	361,266	331,131
Other Noncurrent Assets:
Goodwill	2,015,371	2,010,340
Miscellaneous	872,855	885,885
Total other non-current assets	2,888,226	2,896,225
Assets	7,049,749	6,839,433
Current Liabilities:
Notes payable	12,275	0
Accounts payable	344,524	376,694
Accrued liabilities	1,082,571	1,061,969
Billings in excess of costs	289,207	263,275
Income taxes payable	4,746	45,114
Total current liabilities	1,733,323	1,747,052
Long-term Debt	432,701	528,260
Other Deferred Liabilities	761,884	796,338
Redeemable Noncontrolling Interest	0	8,894
Commitments and Contingencies
Capital stock:
Preferred stock, $1 par value, authorized - 1,000,000 shares; issued and outstanding - none	0	0
Common stock, $1 par value, authorized - 240,000,000 shares; issued and outstanding—131,409,781 shares and 129,935,881 shares, respectively	131,410	129,936
Additional paid-in capital	1,069,920	953,983
Retained earnings	3,190,981	2,920,441
Accumulated other comprehensive loss	(300,705)	(281,887)
Total Jacobs stockholders’ equity	4,091,606	3,722,473
Noncontrolling interests	30,235	36,416
Total Group stockholders’ equity	4,121,841	3,758,889
Liabilities and Stockholders' Equity, Total	$ 7,049,749	$ 6,839,433

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Disclosures About Defined Pension Benefit Obligations (Schedule of Pension Plans' Net Benefit Obligation) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 28, 2013	Jun. 29, 2012	Jun. 28, 2013	Jun. 29, 2012
Component:
Service cost	$ 10,876	$ 8,704	$ 32,895	$ 26,359
Interest cost	17,242	18,531	52,331	55,868
Expected return on plan assets	(19,917)	(18,483)	(60,374)	(55,680)
Amortization of previously unrecognized items	5,223	4,872	15,849	14,614
Settlement Loss	197	0	598	0
Net periodic benefit cost	$ 13,621	$ 13,624	$ 41,299	$ 41,161

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Earnings Per Share and Certain Related Information (Tables)

9 Months Ended

Jun. 28, 2013

Earnings Per Share Reconciliation [Abstract]

Earnings Per Share

The following table (i) reconciles the denominator used to compute basic earnings per share ("EPS") to the denominator used to compute diluted EPS for the three and nine months ended June 28, 2013 and June 29, 2012; (ii) provides information regarding the number of non-qualified stock options and shares of restricted stock that were antidilutive and therefore disregarded in calculating the weighted average number of shares outstanding used in computing diluted EPS; and (iii) provides the number of shares of common stock issued from the exercise of stock options and the release of restricted stock (in thousands):

	For the Three Months Ended		For the Nine Months Ended
	June 28, 2013	June 29, 2012	June 28, 2013	June 29, 2012
Shares used to calculate EPS:
Weighted average shares outstanding (denominator used to compute basic EPS)	129,536	127,922	129,094	127,422
Effect of stock options and restricted stock	1,759	898	1,496	1,082
Denominator used to compute diluted EPS	131,295	128,820	130,590	128,504
Antidilutive stock options and restricted stock	2,528	5,138	3,943	5,149
Shares of common stock issued from the exercise of stock options and the release of restricted stock	534	579	2,415	2,070

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Revenue Accounting for Contracts / Accounting for Joint Ventures

9 Months Ended

Jun. 28, 2013

Revenue Accounting for Contracts / Accounting for Joint Ventures [Abstract]

Revenue Accounting for Contracts / Accounting for Joint Ventures

Revenue Accounting for Contracts / Accounting for Joint Ventures

In general, we recognize revenue at the time we provide services. Depending on the commercial terms of the contract, we recognize revenues either when costs are incurred, or using the percentage-of-completion method of accounting by relating contract costs incurred to date to the total estimated costs at completion. Contract losses are provided for in their entirety in the period they become known, without regard to the percentage-of-completion. For multiple contracts with a single customer we account for each contract separately. We also recognize as revenues costs associated with claims and unapproved change orders to the extent it is probable that such claims and change orders will result in additional contract revenue, and the amount of such additional revenue can be reliably estimated. A significant portion of the Company's revenue is earned on cost reimbursable contracts. The percentage of revenues realized by the Company by type of contract during fiscal 2012 can be found in Note 1 of Notes to Consolidated Financial Statements included in our 2012 Form 10-K.

Certain cost-reimbursable contracts include incentive-fee arrangements. The incentive fees in such contracts can be based on a variety of factors but the most common are the achievement of target completion dates, target costs, and/or other performance criteria. Failure to meet these targets can result in unrealized incentive fees. We recognize incentive fees based on expected results using the percentage-of-completion method of accounting. As the contract progresses and more information becomes available, the estimate of the anticipated incentive fee that will be earned is revised as necessary. We bill incentive fees based on the terms and conditions of the individual contracts. In certain situations, we are allowed to bill a portion of the incentive fees over the performance period of the contract. In other situations, we are allowed to bill incentive fees only after the target criterion has been achieved. Incentive fees which have been recognized but not billed are included in receivables in the accompanying Consolidated Balance Sheets.

Certain cost-reimbursable contracts with government customers as well as certain commercial clients provide that contract costs are subject to audit and adjustment. In this situation, revenues are recorded at the time services are performed based upon the amounts we expect to realize upon completion of the contracts. Revenues are not recognized for non-recoverable costs. In those situations where an audit indicates that we may have billed a client for costs not allowable under the terms of the contract, we estimate the amount of such nonbillable costs and adjust our revenues accordingly.

When we are directly responsible for subcontractor labor or third-party materials and equipment, we reflect the costs of such items in both revenues and costs. On those projects where the client elects to pay for such items directly and we have no associated responsibility for such items, these amounts are not reflected in either revenues or costs.

The following table sets forth pass-through costs included in revenues for each of the three and nine months ended June 28, 2013 and June 29, 2012 (in thousands):

	For the Three Months Ended				For the Nine Months Ended
	June 28, 2013		June 29, 2012		June 28, 2013		June 29, 2012
Pass-through costs included in revenues	$	674,715	$	583,136	$	1,794,748	$	1,699,188

As is common to the industry, we execute certain contracts jointly with third parties through various forms of joint ventures and consortiums. Although the joint ventures own and hold the contracts with the clients, the services required by the contracts are typically performed by us and our joint venture partners, or by other subcontractors under subcontracting agreements with the joint ventures. The assets of our joint ventures, therefore, consist almost entirely of cash and receivables (representing amounts due from clients), and the liabilities of our joint ventures consist almost entirely of amounts due to the joint venture partners (for services provided by the partners to the joint ventures under their individual subcontracts) and other subcontractors. In general, at any given time, the equity of our joint ventures represents the undistributed profits earned on contracts the joint ventures hold with clients. Very few of our joint ventures have employees. None of our joint ventures have third-party debt or credit facilities. Our joint ventures, therefore, are simply mechanisms used to deliver engineering and construction services to clients. Rarely do they, in and of themselves, present any risk of loss to us or to our partners separate from those that we would carry if we were performing the contract on our own. Under U.S. GAAP, our share of losses associated with the contracts held by the joint ventures, if and when they occur, has always been reflected in our Consolidated Financial Statements.

Certain of our joint ventures meet the definition of a "variable interest entity" ("VIE"). As defined in U.S. GAAP, a VIE is a legal entity in which equity investors do not have sufficient equity at risk for the entity to finance its activities without additional subordinated financial support or, as a group, the holders of the equity investment at risk lack any one of the following three characteristics: (i) the power, through voting rights or similar rights, to direct the activities of a legal entity that most significantly impact the entity's economic performance; (ii) the obligation to absorb the expected losses of the legal entity; or (iii) the right to receive the expected residual returns of the legal entity. Accordingly, entities issuing consolidated financial statements (i.e., a "reporting entity") shall consolidate a VIE if the reporting entity has a "controlling financial interest" in the VIE, as demonstrated by the reporting entity having both (i) the power to direct the activities of a VIE that most significantly impact the VIE's economic performance; and (ii) the right to receive benefits from the VIE that could potentially be significant to the VIE or the obligation to absorb losses of the VIE that could potentially be significant to the VIE.

In evaluating our VIEs for possible consolidation, we perform a qualitative analysis to determine whether or not we have a "controlling financial interest" in the VIE as defined by U.S. GAAP. We consolidate only those VIEs over which we have a controlling financial interest. For the Company’s unconsolidated joint ventures, we use the equity method of accounting. The Company does not currently participate in any significant VIEs in which it has a controlling financial interest.

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Disclosures About Defined Pension Benefit Obligations (Defined Contribution Plans) (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Jun. 28, 2013
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]
Cash contributions made during the first nine months of fiscal 2013	$ 45,255
Cash contributions we expect to make during the remainder of fiscal 2013	10,898
Total	$ 56,153

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Earnings Per Share and Certain Related Information

9 Months Ended

Jun. 28, 2013

Earnings Per Share Reconciliation [Abstract]

Earnings Per Share and Certain Related Information

Earnings Per Share and Certain Related Information

The following table (i) reconciles the denominator used to compute basic earnings per share ("EPS") to the denominator used to compute diluted EPS for the three and nine months ended June 28, 2013 and June 29, 2012; (ii) provides information regarding the number of non-qualified stock options and shares of restricted stock that were antidilutive and therefore disregarded in calculating the weighted average number of shares outstanding used in computing diluted EPS; and (iii) provides the number of shares of common stock issued from the exercise of stock options and the release of restricted stock (in thousands):

	For the Three Months Ended		For the Nine Months Ended
	June 28, 2013	June 29, 2012	June 28, 2013	June 29, 2012
Shares used to calculate EPS:
Weighted average shares outstanding (denominator used to compute basic EPS)	129,536	127,922	129,094	127,422
Effect of stock options and restricted stock	1,759	898	1,496	1,082
Denominator used to compute diluted EPS	131,295	128,820	130,590	128,504
Antidilutive stock options and restricted stock	2,528	5,138	3,943	5,149
Shares of common stock issued from the exercise of stock options and the release of restricted stock	534	579	2,415	2,070

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Long-term Debt

9 Months Ended

Jun. 28, 2013

Debt Disclosure [Abstract]

Long-term Debt

Long-term Debt

The Company has a long-term, unsecured, revolving credit facility (the "2012 Facility") providing $1.21 billion of borrowing capacity with a syndicate of large, U.S. and international banks and financial institutions. The total amount outstanding under the 2012 Facility in the form of direct borrowings at June 28, 2013 was $432.3 million. Additionally, the Company has issued $10.8 million in letters of credit leaving $761.9 million of available borrowing capacity under the 2012 Facility at June 28, 2013.

The 2012 Facility expires in March 2017 and permits the Company to borrow under three separate tranches in U.S. dollars, certain specified foreign currencies, and any other currency that may be approved in accordance with the terms of the 2012 Facility. Depending on the Company's consolidated leverage ratio, borrowings under the 2012 Facility will bear interest at either a eurocurrency rate plus a margin of between 0.875% and 1.225% or a base rate plus a margin of between 0% and 0.225%. The 2012 Facility also provides for a financial letter of credit subfacility of $300.0 million, permits performance letters of credit, and provides for a $50.0 million subfacility for swingline loans. Letters of credit are subject to fees based on the Company's consolidated leverage ratio at the time any such letter of credit is issued. The Company pays a facility fee of between 0.125% and 0.275% per annum depending on the Company's consolidated leverage ratio. Amounts outstanding under the 2012 Facility may be prepaid at the option of the Company without premium or penalty, subject to customary breakage fees in connection with the prepayment of eurocurrency loans. The 2012 Facility contains affirmative, negative, and financial covenants customary for financings of this type including, among other things, limitations on certain other indebtedness, loans and investments, liens, mergers, asset sales and transactions with affiliates. In addition, the 2012 Facility contains customary events of default. We were in compliance with our debt covenants at June 28, 2013.

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Basis of Presentation

9 Months Ended

Jun. 28, 2013

Basis of Presentation [Abstract]

Basis of Presentation

Basis of Presentation

Unless the context otherwise requires:

• References herein to "Jacobs" are to Jacobs Engineering Group Inc. and its predecessors;

• References herein to the "Company", "we", "us" or "our" are to Jacobs Engineering Group Inc. and its consolidated subsidiaries; and

• References herein to the "Group" are to the combined economic interests and activities of the Company and the persons and entities holding noncontrolling interests in our consolidated subsidiaries.

The accompanying consolidated financial statements and financial information included herein have been prepared pursuant to the interim period reporting requirements of Form 10-Q. Consequently, certain information and note disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States ("U.S. GAAP") have been condensed or omitted. Readers of this report should also read our consolidated financial statements and the notes thereto included in our Annual Report on Form 10-K for the fiscal year ended September 28, 2012 ("2012 Form 10-K") as well as Item 7—Management’s Discussion and Analysis of Financial Condition and Results of Operations, which is also included in our 2012 Form 10-K.

In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of our consolidated financial statements at June 28, 2013 and for the three and nine month periods ended June 28, 2013 and June 29, 2012.

Our interim results of operations are not necessarily indicative of the results to be expected for the full fiscal year.

Please refer to Note 16 of Notes to Consolidated Financial Statements included in our 2012 Form 10-K for the definitions of certain terms used herein.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with U.S. GAAP requires us to employ estimates and make assumptions that affect the reported amounts of certain assets and liabilities; the revenues and expenses reported for the periods covered by the accompanying consolidated financial statements; and certain amounts disclosed in these Notes to the Consolidated Financial Statements. Although such estimates and assumptions are based on management's most recent assessment of the underlying facts and circumstances utilizing the most current information available and past experience, actual results could differ significantly from those estimates and assumptions. Our estimates, judgments, and assumptions are evaluated periodically and adjusted accordingly. Please refer to Note 2 of Notes to Consolidated Financial Statements included in our 2012 Form 10-K for a discussion of the significant estimates and assumptions affecting our consolidated financial statements.

Fair Value and Fair Value Measurements

Certain amounts included in the accompanying consolidated financial statements are presented at "fair value". Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants as of the date fair value is determined (the "measurement date"). When determining fair value, we consider the principal or most advantageous market in which we would transact, and we consider only those assumptions we believe a typical market participant would consider when pricing an asset or liability. In measuring fair value, we use the following inputs in the order of priority indicated:

Level 1 - Quoted prices in active markets for identical assets or liabilities;

Level 2 - Observable inputs other than quoted prices in active markets included in Level 1, such as (i) quoted prices for similar assets or liabilities; (ii) quoted prices in markets that have insufficient volume or infrequent transactions (i.e., less active markets); and (iii) model-driven valuations in which all significant inputs are observable or can be derived principally from, or corroborated with, observable market data for substantially the full term of the asset or liability.

Level 3 - Unobservable inputs to the valuation methodology that are significant to the fair value measurement.

Please refer to Note 2 of Notes to Consolidated Financial Statements included in our 2012 Form 10-K for a more complete discussion of the various amounts within the consolidated financial statements measured at fair value and the methods used to determine fair value.

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Earnings Per Share and Certain Related Information (Details) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 28, 2013	Jun. 29, 2012	Jun. 28, 2013	Jun. 29, 2012
Shares used to calculate EPS:
Weighted average shares outstanding (denominator used to compute basic EPS)	129,536	127,922	129,094	127,422
Effect of stock options and restricted stock	1,759	898	1,496	1,082
Denominator used to compute diluted EPS	131,295	128,820	130,590	128,504
Antidilutive stock options and restricted stock	2,528	5,138	3,943	5,149
Shares of common stock issued from the exercise of stock options and the release of restricted stock	534	579	2,415	2,070

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Property, Equipment and Improvements, Net (Tables)

9 Months Ended

Jun. 28, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Property, Equipment and Improvements, Net in the accompanying Consolidated Balance Sheets at June 28, 2013 and September 28, 2012 consisted of the following (in thousands):

	June 28, 2013			September 28, 2012
Land	$	22,057		$	23,786
Buildings	130,684			136,193
Equipment	517,343			502,568
Leasehold improvements	186,354			163,916
Construction in progress	27,294			29,595
	883,732			856,058
Accumulated depreciation and amortization	(522,466		)	(524,927		)
	$	361,266		$	331,131

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Other Comprehensive Income

9 Months Ended

Jun. 28, 2013

Equity [Abstract]

Other Comprehensive Income

Other Comprehensive Income

The following table presents amounts reclassified from change in pension liabilities in other comprehensive income to direct cost of contracts and selling, general and administrative expenses in the Company's Consolidated Statements of Earnings for the periods presented related to the Company's defined benefit pension plans (in thousands):

	For the Three Months Ended						For the Nine Months Ended
	June 28, 2013			June 29, 2012			June 28, 2013			June 29, 2012
Amortization of Defined Benefit Items:
Actuarial losses	$(4,321)			$(2,861)			$(13,147)			$(8,576)
Prior service cost	10			(58		)	34			(180		)
Total Before Income Tax	(4,311		)	(2,919		)	(13,113		)	(8,756		)
Income Tax Benefit	1,237			864			3,761			2,591
Total reclassifications after-tax	$	(3,074	)	$	(2,055	)	$	(9,352	)	$	(6,165	)

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Other Comprehensive Income (Tables)

9 Months Ended

Jun. 28, 2013

Equity [Abstract]

Reclassification out of Accumulated Other Comprehensive Income

The following table presents amounts reclassified from change in pension liabilities in other comprehensive income to direct cost of contracts and selling, general and administrative expenses in the Company's Consolidated Statements of Earnings for the periods presented related to the Company's defined benefit pension plans (in thousands):

	For the Three Months Ended						For the Nine Months Ended
	June 28, 2013			June 29, 2012			June 28, 2013			June 29, 2012
Amortization of Defined Benefit Items:
Actuarial losses	$(4,321)			$(2,861)			$(13,147)			$(8,576)
Prior service cost	10			(58		)	34			(180		)
Total Before Income Tax	(4,311		)	(2,919		)	(13,113		)	(8,756		)
Income Tax Benefit	1,237			864			3,761			2,591
Total reclassifications after-tax	$	(3,074	)	$	(2,055	)	$	(9,352	)	$	(6,165	)

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Revenue Accounting for Contracts / Accounting for Joint Ventures (Tables)

9 Months Ended

Jun. 28, 2013

Revenue Accounting for Contracts / Accounting for Joint Ventures [Abstract]

Schedule of Variable Interest Entities

The following table sets forth pass-through costs included in revenues for each of the three and nine months ended June 28, 2013 and June 29, 2012 (in thousands):

	For the Three Months Ended				For the Nine Months Ended
	June 28, 2013		June 29, 2012		June 28, 2013		June 29, 2012
Pass-through costs included in revenues	$	674,715	$	583,136	$	1,794,748	$	1,699,188

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Document And Entity Information	9 Months Ended
	Jun. 28, 2013	Jul. 24, 2013
Entity Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 28, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3
Trading Symbol	jec
Entity Registrant Name	JACOBS ENGINEERING GROUP INC /DE/
Entity Central Index Key	0000052988
Current Fiscal Year End Date	--09-27
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		131,465,817

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Disclosures About Defined Pension Benefit Obligations (Tables)

9 Months Ended

Jun. 28, 2013

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Schedule of Pension Plans' Net Benefit Obligation

The following table presents the components of net periodic benefit cost recognized in earnings during each of the three and nine month periods ended June 28, 2013 and June 29, 2012 (in thousands):

	For the Three Months Ended						For the Nine Months Ended
Component:	June 28, 2013			June 29, 2012			June 28, 2013			June 29, 2012
Service cost	$	10,876		$	8,704		$	32,895		$	26,359
Interest cost	17,242			18,531			52,331			55,868
Expected return on plan assets	(19,917		)	(18,483		)	(60,374		)	(55,680		)
Amortization of previously unrecognized items	5,223			4,872			15,849			14,614
Settlement Loss	197			—			598			—
Net periodic benefit cost	$	13,621		$	13,624		$	41,299		$	41,161

Defined Contribution Plans

The following table presents certain information regarding Company cash contributions to our pension plans for the first nine months of fiscal fiscal 2013 (in thousands):

Cash contributions made during the first nine months of fiscal 2013	$	45,255
Cash contributions we expect to make during the remainder of fiscal 2013	10,898
Total	$	56,153