Condensed Consolidating Financial Statements of Guarantors

9 Months Ended

Jun. 30, 2014

Condensed Consolidating Financial Statements of Guarantors

Condensed Consolidating Financial Statements of Guarantors

14. Condensed Consolidating Financial Statements of Guarantors

        The Notes were issued by NBTY and are guaranteed by each of its current and future direct and indirect 100% owned subsidiaries, subject to certain exceptions. These guarantees are full, unconditional and joint and several. The following condensed consolidating financial information presents:

• 1.

  Condensed consolidating financial statements as of June 30, 2014 and September 30, 2013 and for the three and nine months ended June 30, 2014 and 2013 of (a) NBTY, the parent and issuer, (b) the guarantor subsidiaries, (c) the non-guarantor subsidiaries and (d) NBTY on a consolidated basis; and
  
  

  2.

  Elimination entries necessary to consolidate NBTY, the parent, with guarantor and non-guarantor subsidiaries.

        The condensed consolidating financial statements are presented using the equity method of accounting for investments in wholly owned subsidiaries. Under this method, the investments in subsidiaries are recorded at cost and adjusted for our share of the subsidiaries' cumulative results of operations, other comprehensive income, capital contributions, distributions and other equity changes. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions. For cashflow presentation purposes, cash transfers between the Guarantors and Non-guarantors (the "Operating Entities") are presented as operating activities and cash transfers between the Parent and the Operating Entities are presented as financing cashflows, unless the cash transfers relate to a statutorily recorded dividend or a formally documented loan agreement. Cash transfers which are statutorily recorded as dividends are presented as a financing outflow by the remitting entity and an operating inflow for the receiving entity, provided that the dividends remitted do not exceed the cumulative earnings of the remitting entity. Cash transfers related to formally documented loans are treated as financing activities for all entities that are party to the transfer. This financial information should be read in conjunction with the financial statements and other notes related thereto.

        In the first quarter of fiscal 2014, we revised the presentation of certain amounts related to the application of push-down accounting in connection with the acquisition of the Company by Carlyle on October 1, 2010 which resulted in a revised presentation of a debt balance and the associated intercompany interest between the parent and guarantors and the presentation of certain transactions previously reflected as intercompany activities as equity transactions. In addition, we revised the cash flow presentation for dividends remitted from the non-guarantor subsidiaries as well as funds remitted from the guarantor to the parent. These revisions impacted the consolidating balance sheet as of September 30, 2013, the consolidating statements of income and comprehensive income for the three and nine months ended June 30, 2013 and cash flows for the nine months ended June 30, 2013. The revisions to this supplemental information did not impact any amounts reported in our previously issued Consolidated Financial Statements. In accordance with SEC Staff Accounting Bulletin Nos. 99 and 108, we assessed the materiality of these revisions and concluded that the revisions were not material to any of our previously issued consolidating financial statements. As comparative prior period supplemental guarantor subsidiaries financial information is presented in future filings, we will similarly revise such prior period information.

Condensed Consolidating Balance Sheet
As of June 30, 2014

	Parent Company		Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	23,735	$	—		$	75,338	$	(4,656	)	$	94,417
Accounts receivable, net		—		134,636			49,896		—			184,532
Intercompany		16,957		—			84,149		(101,106	)		—
Inventories		—		665,922			206,844		—			872,766
Deferred income taxes		—		23,705			668		—			24,373
Other current assets		19,703		23,270			35,873		—			78,846
Total current assets		60,395		847,533			452,768		(105,762	)		1,254,934
Property, plant and equipment, net		90,823		305,318			194,224		—			590,365
Goodwill		—		813,688			460,759		—			1,274,447
Other intangible assets, net		—		1,570,022			371,490		—			1,941,512
Other assets		46,348		18,083			90		—			64,521
Intercompany loan receivable		2,503,720		1,130,845			—		(3,634,565	)		—
Investments in subsidiaries		2,339,036		—			—		(2,339,036	)		—
Total assets	$	5,040,322	$	4,685,489		$	1,479,331	$	(6,079,363	)	$	5,125,779
Liabilities and Stockholder's Equity
Current liabilities:
Current portion of long-term debt	$	—	$	—		$	295	$	—		$	295
Accounts payable		—		185,181			76,090		(4,656	)		256,615
Intercompany		—		101,106			—		(101,106	)		—
Accrued expenses and other current liabilities		21,755		136,728			40,414		—			198,897
Total current liabilities		21,755		423,015			116,799		(105,762	)		455,807
Intercompany loan payable		1,130,845		2,157,500			346,220		(3,634,565	)		—
Long-term debt, net of current portion		2,157,500		—			703		—			2,158,203
Deferred income taxes		8,875		639,285			99,740		—			747,900
Other liabilities		31,125		16,140			26,382		—			73,647
Total liabilities		3,350,100		3,235,940			589,844		(3,740,327	)		3,435,557
Commitments and contingencies
Stockholder's Equity:
Common stock		—		—			—		—			—
Capital in excess of par		1,560,298		1,211,581			739,911		(1,951,492	)		1,560,298
Retained earnings		118,422		239,400			126,679		(366,079	)		118,422
Accumulated other comprehensive income (loss)		11,502		(1,432	)		22,897		(21,465	)		11,502
Total stockholder's equity		1,690,222		1,449,549			889,487		(2,339,036	)		1,690,222
Total liabilities and stockholder's equity	$	5,040,322	$	4,685,489		$	1,479,331	$	(6,079,363	)	$	5,125,779

Condensed Consolidating Balance Sheet
As of September 30, 2013

	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	81,356		$	35,357		$	81,848	$	—		$	198,561
Accounts receivable, net		—			127,894			43,776		—			171,670
Intercompany		34,549			—			—		(34,549	)		—
Inventories		—			561,276			178,676		—			739,952
Deferred income taxes		—			23,004			633		—			23,637
Other current assets		19,033			24,104			35,442		—			78,579
Total current assets		134,938			771,635			340,375		(34,549	)		1,212,399
Property, plant and equipment, net		88,612			308,852			174,065		—			571,529
Goodwill		—			813,688			447,114		—			1,260,802
Other intangible assets, net		—			1,601,963			358,388		—			1,960,351
Other assets		61,218			6,938			79		—			68,235
Intercompany loan receivable		2,480,760			1,062,900			29,082		(3,572,742	)		—
Investments in subsidiaries		2,180,814			—			—		(2,180,814	)		—
Total assets	$	4,946,342		$	4,565,976		$	1,349,103	$	(5,788,105	)	$	5,073,316
Liabilities and Stockholder's Equity
Current liabilities:
Current portion of long-term debt	$	—		$	—		$	376	$	—		$	376
Accounts payable		—			195,712			63,348		—			259,060
Intercompany		—			34,549			—		(34,549	)		—
Accrued expenses and other current liabilities		38,407			109,865			71,494		—			219,766
Total current liabilities		38,407			340,126			135,218		(34,549	)		479,202
Intercompany loan payable		1,091,982			2,157,500			323,260		(3,572,742	)		—
Long-term debt, net of current portion		2,157,500			—			905		—			2,158,405
Deferred income taxes		14,151			637,726			99,542		—			751,419
Other liabilities		19,463			14,650			25,338		—			59,451
Total liabilities		3,321,503			3,150,002			584,263		(3,607,291	)		3,448,477
Commitments and contingencies
Stockholder's Equity:
Common stock		—			—			—		—			—
Capital in excess of par		1,556,926			1,211,581			733,411		(1,944,992	)		1,556,926
Retained earnings		81,497			208,295			30,198		(238,493	)		81,497
Accumulated other comprehensive income (loss)		(13,584	)		(3,902	)		1,231		2,671			(13,584	)
Total stockholder's equity		1,624,839			1,415,974			764,840		(2,180,814	)		1,624,839
Total liabilities and stockholder's equity	$	4,946,342		$	4,565,976		$	1,349,103	$	(5,788,105	)	$	5,073,316

Consolidated Statements of Operations and Comprehensive Income (Loss)
Three Months Ended June 30, 2014

	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net sales	$	—		$	543,930		$	294,293		$	(31,262	)	$	806,961
Costs and expenses:
Cost of sales		—			335,320			127,146			(31,262	)		431,204
Advertising, promotion and catalog		—			51,122			9,809			—			60,931
Selling, general and administrative		22,441			112,937			100,160			—			235,538
		22,441			499,379			237,115			(31,262	)		727,673
Income (loss) from operations		(22,441	)		44,551			57,178			—			79,288
Other income (expense):
Intercompany interest		39,222			(34,167	)		(5,055	)		—			—
Interest		(34,167	)		388			(15	)		—			(33,794	)
Miscellaneous, net		1,538			586			410			—			2,534
		6,593			(33,193	)		(4,660	)		—			(31,260	)
Income (loss) before income taxes		(15,848	)		11,358			52,518			—			48,028
Provision (benefit) for income taxes		(2,344	)		3,975			13,130			—			14,761
Equity in income of subsidiaries		46,771			—			—			(46,771	)		—
Net income (loss)		33,267			7,383			39,388			(46,771	)		33,267
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment, net of taxes		11,127			—			13,238			(13,238	)		11,127
Change in fair value of interest rate swaps, net of taxes		699			699			—			(699	)		699
Total other comprehensive income (loss), net of tax		11,826			699			13,238			(13,937	)		11,826
Comprehensive income (loss)	$	45,093		$	8,082		$	52,626		$	(60,708	)	$	45,093

Consolidated Statements of Operations and Comprehensive Income (Loss)
Three Months Ended June 30, 2013

	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net sales	$	—		$	560,753		$	268,735		$	(26,659	)	$	802,829
Costs and expenses:
Cost of sales		—			333,113			118,416			(26,659	)		424,870
Advertising, promotion and catalog		—			38,315			9,835			—			48,150
Selling, general and administrative		22,320			114,205			87,897			—			224,422
Facility restructuring charge		—			4,944			—			—			4,944
		22,320			490,577			216,148			(26,659	)		702,386
Income (loss) from operations		(22,320	)		70,176			52,587			—			100,443
Other income (expense):
Intercompany interest		38,825			(34,142	)		(4,683	)		—			—
Interest		(34,142	)		—			78			—			(34,064	)
Miscellaneous, net		2,045			3,049			(1,270	)		—			3,824
		6,728			(31,093	)		(5,875	)		—			(30,240	)
Income (loss) before income taxes		(15,592	)		39,083			46,712			—			70,203
Provision (benefit) for income taxes		(7,805	)		13,679			13,079			—			18,953
Equity in income of subsidiaries		59,037			—			—			(59,037	)		—
Net income (loss)		51,250			25,404			33,633			(59,037	)		51,250
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment, net of taxes		(2,857	)		—			(2,938	)		2,938			(2,857	)
Change in fair value of interest rate swaps net of taxes		1,161			1,161			—			(1,161	)		1,161
Total other comprehensive income (loss), net of tax		(1,696	)		1,161			(2,938	)		1,777			(1,696	)
Comprehensive income (loss)	$	49,554		$	26,565		$	30,695		$	(57,260	)	$	49,554

Consolidated Statements of Operations and Comprehensive Income (Loss)
Nine Months Ended June 30, 2014

	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net sales	$	—		$	1,629,806		$	868,902		$	(85,616	)	$	2,413,092
Costs and expenses:
Cost of sales		—			1,008,111			381,508			(85,616	)		1,304,003
Advertising, promotion and catalog		—			127,945			30,291			—			158,236
Selling, general and administrative		72,527			343,606			290,982			—			707,115
Merger expenses		—												—
		72,527			1,479,662			702,781			(85,616	)		2,169,354
Income (loss) from operations		(72,527	)		150,144			166,121			—			243,738
Other income (expense):
Intercompany interest		118,051			(103,170	)		(14,881	)		—			—
Interest		(103,170	)		994			478			—			(101,698	)
Miscellaneous, net		2,543			(115	)		(619	)		—			1,809
		17,424			(102,291	)		(15,022	)		—			(99,889	)
Income (loss) before income taxes		(55,103	)		47,853			151,099			—			143,849
Provision (benefit) for income taxes		(7,662	)		16,748			37,775			—			46,861
Equity in income of subsidiaries		144,429			—			—			(144,429	)		—
Net income (loss)		96,988			31,105			113,324			(144,429	)		96,988
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment, net of taxes		22,615			—			21,666			(21,666	)		22,615
Change in fair value of interest rate swaps net of taxes		2,469			2,469			—			(2,469	)		2,469
Total other comprehensive income (loss), net of tax		25,084			2,469			21,666			(24,135	)		25,084
Comprehensive income (loss)	$	122,072		$	33,574		$	134,990		$	(168,564	)	$	122,072

Consolidated Statements of Operations and Comprehensive Income (Loss)
Nine Months Ended June 30, 2013

	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net sales	$	—		$	1,652,668		$	773,719		$	(76,457	)	$	2,349,930
Costs and expenses:
Cost of sales		—			1,000,989			343,103			(76,457	)		1,267,635
Advertising, promotion and catalog		—			116,450			26,256			—			142,706
Selling, general and administrative		78,838			338,137			258,413			—			675,388
Merger expenses		—			35,144									35,144
		78,838			1,490,720			627,772			(76,457	)		2,120,873
Income (loss) from operations		(78,838	)		161,948			145,947			—			229,057
Other income (expense):
Intercompany interest		122,628			(113,033	)		(9,595	)		—			—
Interest		(113,033	)		—			284			—			(112,749	)
Miscellaneous, net		1,182			6,640			(3,538	)		—			4,284
		10,777			(106,393	)		(12,849	)		—			(108,465	)
Income (loss) before income taxes		(68,061	)		55,555			133,098			—			120,592
Provision (benefit) for income taxes		(22,136	)		19,444			37,267			—			34,575
Equity in income of subsidiaries		131,942			—			—			(131,942	)		—
Net income (loss)		86,017			36,111			95,831			(131,942	)		86,017
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment, net of taxes		(45,221	)		—			(35,403	)		35,403			(45,221	)
Change in fair value of interest rate swaps net of taxes		3,422			3,422			—			(3,422	)		3,422
Total other comprehensive income (loss), net of tax		(41,799	)		3,422			(35,403	)		31,981			(41,799	)
Comprehensive income (loss)	$	44,218		$	39,533		$	60,428		$	(99,961	)	$	44,218

Condensed Consolidating Statement of Cash Flows
Nine Months Ended June 30, 2014

	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Cash (used in) provided by operating activities	$	(36,434	)	$	58,813		$	26,137		$	(21,499	)	$	27,017
Cash flows from investing activities:
Purchase of property, plant and equipment		(17,979	)		(25,615	)		(28,842	)		—			(72,436	)
Investment in subsidiary		(6,500	)		—			—			6,500			—
Cash used in investing activities		(24,479	)		(25,615	)		(28,842	)		6,500			(72,436	)
Cash flows from financing activities:
Principal payments under long-term agreements		—			—			(298	)		—			(298	)
Dividends paid		(60,063	)		—			(16,843	)		16,843			(60,063	)
Capital contribution		—			—			6,500			(6,500	)		—
Intercompany accounts		63,355			(68,555	)		5,200			—			—
Cash (used in) provided by financing activities		3,292			(68,555	)		(5,441	)		10,343			(60,361	)
Effect of exchange rate changes on cash		—			—			1,636			—			1,636
Net decrease in cash and cash equivalents		(57,621	)		(35,357	)		(6,510	)		(4,656	)		(104,144	)
Cash and cash equivalents at beginning of period		81,356			35,357			81,848			—			198,561
Cash and cash equivalents at end of period	$	23,735		$	—		$	75,338		$	(4,656	)	$	94,417

Condensed Consolidating Statement of Cash Flows
Nine Months Ended June 30, 2013

	Parent Company			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Cash provided by operating activities	$	13,906		$	231,056		$	72,905		$	(104,832	)	$	213,035
Cash flows from investing activities:
Purchase of property, plant and equipment		(36,172	)		(37,062	)		(23,620	)		—			(96,854	)
Proceeds from sale of building		7,548			—			—			—			7,548
Cash paid for acquisitions, net of cash acquired		(77,936	)		—			(4,536	)		—			(82,472	)
Cash used in investing activities		(106,560	)		(37,062	)		(28,156	)		—			(171,778	)
Cash flows from financing activities:
Principal payments under long-term agreements		—			—			(442	)		—			(442	)
Proceeds from borrowings under the revolver		80,000			—			—			—			80,000
Paydowns of borrowings under the revolver		(80,000	)		—			—			—			(80,000	)
Payments for financing fees		(7,387	)		—			—			—			(7,387	)
Dividends paid		(216,926	)		(52,416	)		(52,416	)		104,832			(216,926	)
Intercompany		154,536			(154,536	)		—			—			—
Cash (used in) provided by financing activities		(69,777	)		(206,952	)		(52,858	)		104,832			(224,755	)
Effect of exchange rate changes on cash and cash equivalents		—			—			(4,254	)		—			(4,254	)
Net decrease in cash and cash equivalents		(162,431	)		(12,958	)		(12,363	)		—			(187,752	)
Cash and cash equivalents at beginning of period		183,661			14,589			116,886			—			315,136
Cash and cash equivalents at end of period	$	21,230		$	1,631		$	104,523		$	—		$	127,384

	Parent Company						Guarantor Subsidiaries						Non-Guarantor Subsidiaries						Eliminations
	As Reported			As Revised			As Reported			As Revised			As Reported			As Revised			As Reported			As Revised
Consolidating Balance sheets as of September 30, 2013
Balance Sheet
Current Assets
Intercompany	$	857.7		$	34.5		$	—		$	—		$	264.1		$	—		$	(1,121.8	)	$	(34.5	)
Other current assets	$	—		$	19.0		$	43.1		$	24.1		$	35.4		$	35.4		$	—		$	—
Total current assets	$	939.0		$	134.9		$	790.7		$	771.6		$	604.4		$	340.4		$	(1,121.8	)	$	(34.5	)
Other assets	$	—		$	61.2		$	68.2		$	6.9		$	0.1		$	0.1		$	—		$	—
Intercompany	$	323.3		$	2,480.8		$	—		$	1,062.9		$	—		$	29.1		$	(323.3	)	$	(3,572.7	)
Investments in subsidiaries	$	3,211.1		$	2,180.8		$	—		$	—		$	—		$	—		$	(3,211.1	)	$	(2,180.8	)
Total assets	$	4,562.0		$	4,946.3		$	3,583.3		$	4,566.0		$	1,584.1		$	1,349.1		$	(4,656.1	)	$	(5,788.1	)
Liabilities and Stockholder's Equity
Current liabilities:
Intercompany	$	—		$	—		$	1,121.8		$	34.5		$	—		$	—		$	(1,121.8	)	$	(34.5	)
Total current liabilities	$	38.4		$	38.4		$	1,424.3		$	340.1		$	135.2		$	135.2		$	(1,121.8	)	$	(34.5	)
Intercompany	$	—		$	1,092.2		$	—		$	2,157.5		$	323.3		$	323.3		$	(323.3	)	$	(3,572.7	)
Deferred income taxes	$	721.8		$	14.2		$	22.0		$	637.7		$	7.5		$	99.5		$	—		$	—
Total liabilities	$	2,937.2		$	3,321.5		$	1,464.0		$	3,150.0		$	492.3		$	584.3		$	(1,445.0	)	$	(3,607.3	)
Stockholder's Equity:
Capital in excess of par	$	1,556.9		$	1,556.9		$	352.0		$	1,211.6		$	301.3		$	733.4		$	(653.3	)	$	(1,945.0	)
Retained earnings	$	81.5		$	81.5		$	1,767.3		$	208.3		$	789.3		$	30.2		$	(2,556.6	)	$	(238.5	)
Accumulated other comprehensive income (loss)	$	(13.6	)	$	(13.6	)	$	—		$	(3.9	)	$	1.2		$	1.2		$	(1.2	)	$	2.7
Total stockholder's equity	$	1,624.8		$	1,624.8		$	2,119.3		$	1,416.0		$	1,091.8		$	764.8		$	(3,211.1	)	$	(2,180.8	)
Total liabilities and stockholder's equity	$	4,562.0		$	4,946.3		$	3,583.3		$	4,566.0		$	1,584.1		$	1,349.1		$	(4,656.1	)	$	(5,788.1	)
Consolidated Statements of Operations and Comprehensive Income (Loss) for the three months ended June 30, 2013
Selling, general and administrative	$	22.3		$	22.3		$	114.2		$	114.2		$	87.9		$	87.9		$	—		$	—
Income (loss) from operations	$	(22.3	)	$	(22.3	)	$	70.2		$	70.2		$	52.6		$	52.6		$	—		$	—
Intercompany interest	$	4.7		$	38.8		$	—		$	(34.1	)	$	(4.7	)	$	(4.7	)	$	—		$	—
Miscellaneous, net	$	—		$	2.0		$	5.1		$	3.0		$	(1.3	)	$	(1.3	)	$	—		$	—
Total other income (expense)	$	(34.1	)	$	6.7		$	5.1		$	(31.1	)	$	(5.9	)	$	(5.9	)	$	—		$	—
Income (loss) before income taxes	$	(51.8	)	$	(15.6	)	$	75.3		$	39.1		$	46.7		$	46.7		$	—		$	—
Provision (benefit) for income taxes	$	(20.5	)	$	(7.8	)	$	26.3		$	13.7		$	13.1		$	13.1		$	—		$	—
Equity in income of subsidiaries	$	82.6		$	59.0		$	—		$	—		$	—		$	—		$	(82.6	)	$	(59.0	)
Net income (loss)	$	51.3		$	51.3		$	48.9		$	25.4		$	33.6		$	33.6		$	(82.6	)	$	(59.0	)
Foreign currency translation adjustment, net of taxes	$	—		$	(2.9	)	$	—		$	—		$	(2.9	)	$	(2.9	)	$	2.9		$	2.9
Change in fair value of interest rate swaps, net of taxes	$	(3.7	)	$	1.2		$	—		$	1.2		$	—		$	—		$	—		$	(1.2	)
Comprehensive income (loss)	$	49.6		$	49.6		$	48.9		$	26.6		$	30.7		$	30.7		$	(79.6	)	$	(57.3	)
Consolidated Statements of Operations and Comprehensive Income (Loss) for the nine months ended June 30, 2013
Selling, general and administrative	$	78.8		$	78.8		$	338.1		$	338.1		$	258.4		$	258.4		$	—		$	—
Income (loss) from operations	$	(78.8	)	$	(78.8	)	$	162.0		$	161.9		$	145.9		$	145.9		$	—		$	—
Intercompany interest	$	9.6		$	122.6		$	—		$	(113.0	)	$	(9.6	)	$	(9.6	)	$	—		$	—
Miscellaneous, net	$	(0.2	)	$	1.2		$	8.0		$	6.6		$	(3.5	)	$	(3.5	)	$	—		$	—
Total other income (expense)	$	(103.6	)	$	10.8		$	8.0		$	(106.4	)	$	(12.8	)	$	(12.8	)	$	—		$	—
Income (loss) before income taxes	$	(182.5	)	$	(68.1	)	$	170.0		$	55.6		$	133.1		$	133.1		$	—		$	—
Provision (benefit) for income taxes	$	(62.1	)	$	(22.1	)	$	59.5		$	19.4		$	37.3		$	37.3		$	—		$	—
Equity in income of subsidiaries	$	206.4		$	131.9		$	—		$	—		$	—		$	—		$	(206.4	)	$	(131.9	)
Net income (loss)	$	86.0		$	86.0		$	110.5		$	36.1		$	95.8		$	95.8		$	(206.4	)	$	(131.9	)
Foreign currency translation adjustment, net of taxes	$	(58.0	)	$	(45.2	)	$	—		$	—		$	(35.4	)	$	(35.4	)	$	35.4		$	35.4
Change in fair value of interest rate swaps, net of taxes	$	16.2		$	3.4		$	—		$	3.4		$	—		$	—		$	—		$	(3.4	)
Comprehensive income (loss)	$	44.2		$	44.2		$	110.5		$	39.5		$	60.4		$	60.4		$	(171.0	)	$	(100.0	)
Consolidating Statements of cash flows for the nine months ended June 30, 2013
Cash provided by (used in) operating activities	$	168.4		$	13.9		$	29.1		$	231.1		$	15.5		$	72.9		$	—		$	(104.8	)
Cash paid for acquisitions, net of cash acquired	$	(77.9	)	$	(77.9	)	$	(4.5	)	$	—		$	—		$	(4.5	)	$	—		$	—
Cash used in investing activities	$	(106.6	)	$	(106.6	)	$	(41.6	)	$	(37.1	)	$	(23.6	)	$	(28.2	)	$	—		$	—
Dividends paid	$	(216.9	)	$	(216.9	)	$	—		$	(52.4	)	$	—		$	(52.4	)	$	—		$	104.8
Cash used in financing activities	$	(224.3	)	$	(69.8	)	$	(0.4	)	$	(207.0	)	$	—		$	(52.9	)	$	—		$	104.8