Acquisition (Tables)

3 Months Ended

Dec. 31, 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

Schedule of estimated amortization expense related to acquisition

Based upon the preliminary estimate of the fair value of identifiable intangible assets, the estimated amortization expense related to the intangible assets recorded in connection with our acquisition of NEK for fiscal years 2013 through 2017 is as follows (in millions):

Year Ended September 30,
2013	$	3.0
2014	3.4
2015	2.9
2016	2.4
2017	1.9

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