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Subsequent Event Subsequent Event
9 Months Ended
Jun. 30, 2014
Subsequent Events [Abstract]  
Subsequent Events
Subsequent Event
On July 29, 2014, UGI's Board of Directors approved a 3-for-2 common stock split. UGI will issue three shares for every two common shares outstanding. The new shares will be distributable September 5, 2014, to shareholders of record on August 22, 2014. Basic and diluted earnings per share attributable to UGI Corporation stockholders and dividends declared per share for the three- and nine-month periods ended June 30, 2014 and 2013, have been reflected on a pre-split basis.
The following table presents pro forma basic and diluted earnings per share attributable to UGI Corporation stockholders to reflect the effect of the 3-for-2 common stock split:
 
 
 
Three Months Ended
 
Nine Months Ended
 
 
 
June 30,
 
June 30,
 
 
 
2014
 
2013
 
2014
 
2013
Basic earnings per share:
 
 
 
 
 
 
 
 
 
   As reported
 
 
$0.18
 
$0.08
 
$3.10
 
$2.57
   Pro forma
 
 
$0.12
 
$0.05
 
$2.07
 
$1.71
 
 
 
 
 
 
 
 
 
 
Diluted earnings per share:
 
 
 
 
 
 
 
 
 
   As reported
 
 
$0.18
 
$0.08
 
$3.06
 
$2.54
   Pro forma
 
 
$0.12
 
$0.05
 
$2.04
 
$1.69