Acquisition of Totalgaz (Tables)

9 Months Ended

Jun. 30, 2015

Schedule of Preliminary Purchase Price Allocation

The components of the preliminary purchase price allocation are as follows:



Assets acquired:
Cash	$	86.8
Accounts receivable (a)	170.3
Prepaid expenses and other current assets	11.7
Property, plant and equipment	375.3
Intangible assets (b)	98.0
Other assets	30.9
Total assets acquired	$	773.0

Liabilities assumed:
Accounts payable	109.2
Other current liabilities	103.4
Deferred income taxes	120.3
Other noncurrent liabilities	109.4
Total liabilities assumed	$	442.3
Goodwill	167.1
Net consideration transferred	$	497.8


(a)	Approximates the gross contractual amounts of receivables acquired.


(b)	Represents $86.0 of customer relationships and $12.0 of tradenames, which have preliminary average amortization periods of approximately 15 years.

Schedule of Pro Forma Information

The following table presents unaudited pro forma revenues, net income attributable to UGI Corporation and earnings per share data for the three and nine months ended June 30, 2015 and 2014 as if the Totalgaz Acquisition had occurred on October 1, 2013. The pro forma net income also reflects the effects of the issuance of the €600 term loan under the 2015 Senior Facilities Agreement and the associated repayment of the term loan outstanding under the 2011 Senior Facilities Agreement as if such transactions had occurred on October 1, 2013. Amounts in the table below exclude the loss associated with the early extinguishment of debt under the 2011 Senior Facilities Agreement (see Note 8):



	Three Months Ended				Nine Months Ended
	June 30,				June 30,
	2015		2014		2015		2014
Revenues	$	1,204.2	$	1,611.6	$	5,983.0	$	7,512.9
Net income attributable to UGI Corporation	$	16.3	$	17.6	$	348.5	$	397.3
Earnings per common share attributable to UGI Corporation shareholders:
Basic	$	0.09	$	0.10	$	2.01	$	2.30
Diluted	$	0.09	$	0.10	$	1.98	$	2.27