CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Operating Activities
Net income	$ 153.8	$ 172.9
Less: Net Income Attributable to Non-controlling Interests	5.4	6.1
Net Income Attributable to Versum	148.4	166.8
Adjustments to reconcile income to cash provided by operating activities:
Depreciation and amortization	32.5	34.4
Deferred income taxes	5.8	2.3
Undistributed earnings of unconsolidated affiliates	0.0	(0.2)
Gain on sale of assets	(1.8)	(0.8)
Share-based compensation	5.6	3.4
Gain on sale of long-lived assets associated with restructuring	0.0	(3.2)
Other adjustments	3.6	8.4
Working capital changes that provided (used) cash:
Trade receivables	(27.8)	0.5
Inventories	(5.9)	2.4
Contracts in progress, less progress billings	5.1	(1.4)
Payables and accrued liabilities	1.5	(20.8)
Accrued income taxes	(4.5)	2.8
Other working capital	24.3	(2.0)
Cash Provided by Operating Activities	186.8	192.6
Investing Activities
Additions to plant and equipment	(41.4)	(24.1)
Proceeds from sale of assets and investments	3.0	39.3
Short-term investment	(10.0)	0.0
Cash (Used) Provided by Investing Activities	(48.4)	15.2
Financing Activities
Payments on long-term debt	(4.3)	0.0
Short-term borrowings	1.5	0.0
Payments on short-term borrowings	(1.5)	0.0
Debt issuance costs	(1.7)	0.0
Net transfers to Air Products	0.0	(153.3)
Dividends paid to shareholders	(5.4)	0.0
Dividends paid to non-controlling interests	(1.2)	(6.0)
Other financing activity	2.1	0.0
Cash Used for Financing Activities	(10.5)	(159.3)
Effect of Exchange Rate Changes on Cash	1.0	0.3
Increase in Cash and Cash Items	128.9	48.8
Cash and Cash items-Beginning of Year	105.6	17.8
Cash and Cash items-End of Period	$ 234.5	$ 66.6