CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Jun. 30, 2017	Sep. 30, 2016
Current Assets
Cash and cash items	$ 234.5	$ 105.6
Restricted cash	0.0	69.6
Short-term investments	10.0	0.0
Trade receivables, net	155.4	130.0
Inventories	133.2	127.4
Contracts in progress, less progress billings	14.8	19.2
Prepaid expenses	10.4	3.8
Other current assets	10.2	12.4
Total Current Assets	568.5	468.0
Plant and equipment:
Plant and equipment, at cost	932.1	884.7
Less: accumulated depreciation	616.6	588.2
Plant and equipment, net	315.5	296.5
Goodwill	177.5	180.1
Intangible assets, net	69.0	74.8
Other noncurrent assets	51.3	24.4
Total Noncurrent Assets	613.3	575.8
Total Assets	1,181.8	1,043.8
Current Liabilities
Payables and accrued liabilities	106.3	85.8
Accrued income taxes	18.2	12.7
Current portion of long-term debt	5.8	5.8
Total Current Liabilities	130.3	104.3
Long-term debt	978.0	980.3
Deferred tax liabilities	31.4	42.8
Other noncurrent liabilities	51.8	19.8
Total Noncurrent Liabilities	1,061.2	1,042.9
Total Liabilities	1,191.5	1,147.2
Commitments and Contingencies - See Note 16
Stockholders’ Deficit
Air Products’ net investment	0.0	(127.3)
Common stock (par value $1 per share; 250,000,000 shares authorized; outstanding 108,779,660)	108.8	0.0
Capital in excess of par	7.4	0.0
Accumulated deficit	(143.1)	0.0
Accumulated other comprehensive loss	(22.2)	(10.0)
Total Versum’s Stockholders’ Deficit	(49.1)	(137.3)
Non-controlling Interests	39.4	33.9
Total Stockholders’ Deficit	(9.7)	(103.4)
Total Liabilities and Stockholders’ Deficit	$ 1,181.8	$ 1,043.8