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Equity
6 Months Ended
Mar. 31, 2017
Stockholders' Equity Note [Abstract]  
Equity
13.
EQUITY
The following is a summary of the changes in total equity:
 
Three Months Ended 31 March
 
2017
 
2016
 
Air
Products
Non-
controlling
Interests
Total
Equity
 
Air
Products
Non-
controlling
Interests
Total
Equity
Balance at 31 December
$
7,161.5

$
99.6

$
7,261.1

 
$
7,367.1

$
131.9

$
7,499.0

Net income (loss)
2,130.0

5.7

2,135.7

 
(473.3
)
7.8

(465.5
)
Other comprehensive income
218.0

5.0

223.0

 
161.9

2.8

164.7

Dividends on common stock (per share $0.95, $0.86)
(206.9
)
—

(206.9
)
 
(185.8
)
—

(185.8
)
Dividends to noncontrolling interests
—

(7.5
)
(7.5
)
 
—

(6.3
)
(6.3
)
Share-based compensation
9.5

—

9.5

 
8.1

—

8.1

Treasury shares for stock option and award plans
7.9

—

7.9

 
32.8

—

32.8

Tax benefit of stock option and award plans
—

—

—

 
4.8

—

4.8

Other equity transactions
(2.6
)
—

(2.6
)
 
1.0

.3

1.3

Balance at 31 March
$
9,317.4

$
102.8

$
9,420.2

 
$
6,916.6

$
136.5

$
7,053.1

 
 
 
 
 
 
 
 
 
Six Months Ended 31 March
 
2017
 
2016
 
Air
Products
Non-
controlling
Interests
Total
Equity
 
Air
Products
Non-
controlling
Interests
Total
Equity
Balance at 30 September
$
7,079.6

$
133.8

$
7,213.4

 
$
7,249.0

$
132.1

$
7,381.1

Net income (loss)
2,429.8

12.3

2,442.1

 
(109.7
)
16.2

(93.5
)
Other comprehensive income (loss)
(16.9
)
1.9

(15.0
)
 
79.2

2.8

82.0

Dividends on common stock (per share $1.81, $1.67)
(394.0
)
—

(394.0
)
 
(360.5
)
—

(360.5
)
Dividends to noncontrolling interests
—

(11.7
)
(11.7
)
 
—

(14.8
)
(14.8
)
Share-based compensation
18.5

—

18.5

 
16.4

—

16.4

Treasury shares for stock option and award plans
7.6

—

7.6

 
30.8

—

30.8

Tax benefit of stock option and award plans
—

—

—

 
9.7

—

9.7

Spin-off of Versum
186.5

(33.9
)
152.6

 
—

—

—

Cumulative change in accounting principle (Note 2)
8.8

—

8.8

 
—

—

—

Other equity transactions
(2.5
)
.4

(2.1
)
 
1.7

.2

1.9

Balance at 31 March
$
9,317.4

$
102.8

$
9,420.2

 
$
6,916.6

$
136.5

$
7,053.1