ACQUISITIONS (Tables)

3 Months Ended

12 Months Ended

Dec. 31, 2012

Sep. 30, 2012

Acquisition

Schedule of estimated fair values of assets acquired and liabilities assumed as of acquisition date

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):

Customer relationships	$	13.3
Corporate trade names		4.9
Non-compete agreements		0.2
Accounts receivable -billed		3.4
Accounts receivable -unbilled		7.7
Accounts payable		(2.7	)
Other net tangible assets acquired		(0.4	)
Net identifiable assets acquired		26.4
Goodwill		26.8
Net assets acquired	$	53.2

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):

Customer relationships	$	20.1
Backlog		11.5
Corporate trade names		5.7
Non-compete agreements		5.2
Recoverable income taxes		4.3
Deferred tax liabilities, net		(7.6	)
Net tangible assets acquired		5.1
Net identifiable assets acquired		44.3
Goodwill		81.7
Net assets acquired	$	126.0

Schedule of unaudited pro forma information

The following unaudited pro forma information presents our consolidated results of operations as if NEK had been included in our consolidated results since October 1, 2011 (in millions):

	Three months ended December 31,
	2012		2011
Net sales	$	324.0	$	327.0
Net income attributable to Cubic	$	13.1	$	21.1

The following unaudited pro forma information presents our consolidated results of operations as if Abraxas had been included in our consolidated results since October 1, 2009 (in millions):

	Years ended September 30,
	2011		2010
Net sales	$	1,309.0	$	1,256.1
Net income attributable to Cubic		83.6		72.4