ANNUAL COMBINED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Operating Activities
Net income	$ 219.9	$ 191.2	$ 130.7
Less: Net Income Attributable to Non-controlling Interests	7.9	7.1	7.1
Net Income Attributable to Versum	212.0	184.1	123.6
Adjustments to reconcile income (loss) to cash provided by operating activities:
Depreciation and amortization	46.9	56.9	59.5
Deferred income taxes	(0.1)	(0.4)	3.4
Undistributed earnings of unconsolidated affiliates	(0.2)	(0.5)	(0.9)
Gain on sale of assets	(1.0)	(0.6)	(0.2)
Share-based compensation	5.0	4.7	4.6
Write (up) down of long-lived assets associated with restructuring	(3.2)	7.2	0.0
Other adjustments	0.6	6.9	2.0
Working capital changes that provided (used) cash:
Trade receivables	(2.1)	(3.4)	(5.0)
Inventories	0.3	(0.7)	5.2
Contracts in progress, less progress billings	(9.2)	20.7	(18.3)
Payables and accrued liabilities	(5.1)	4.1	8.9
Accrued income taxes	11.0	(4.7)	4.8
Other working capital	(1.5)	0.1	1.3
Cash Provided by Operating Activities	253.4	274.4	188.9
Investing Activities
Additions to plant and equipment	(35.8)	(22.1)	(24.3)
Proceeds from sale of assets and investments	43.4	2.4	4.2
Transfer to restricted cash	(69.5)	0.0	0.0
Cash Used for Investing Activities	(61.9)	(19.7)	(20.1)
Financing Activities
Proceeds from issuance of long-term debt	572.1	0.0	0.0
Payments on long-term debt	0.0	(5.1)	(1.6)
Debt issuance costs	(9.3)	0.0	0.0
Net transfers to Air Products	(660.7)	(270.4)	(214.1)
Dividends paid to non-controlling interests	(7.6)	(9.8)	(5.0)
Cash Used for Financing Activities	(105.5)	(285.3)	(220.7)
Effect of Exchange Rate Changes on Cash	1.8	(1.2)	1.8
Increase (Decrease) in Cash and Cash Items	87.8	(31.8)	(50.1)
Cash and Cash items-Beginning of Year	17.8	49.6	99.7
Cash and Cash items-End of Period	$ 105.6	$ 17.8	$ 49.6