Recent Acquisitions by Biomet (Tables)

6 Months Ended

Nov. 30, 2014

Business Combinations [Abstract]

Preliminary Purchase Price Allocation

The following table summarizes the purchase price allocation:

(in millions)
Cash	$	2.0
Accounts receivable	16.5
Inventory	24.8
Prepaid expenses and other	11.0
Instruments	9.9
Other property, plant and equipment	2.1
Deferred tax liability	(36.8		)
Other liabilities assumed	(20.7		)
Intangible assets	102.3
Goodwill	39.7
Purchase price	$	150.8

Pro Forma Information

The unaudited pro forma financial information for the combined entity is as follows:

	Three Months Ended		Six Months Ended
(in millions)	November 30, 2013		November 30, 2013
Net sales	$	841.5	$	1,595.3
Net income	$	7.6	$	35.2