Acquisitions (Tables)

12 Months Ended

Jun. 30, 2014

Pro-forma Consolidated Results of Operations

	Year Ended June 30,
	2014		2013
Net revenues	$	734,912	$	732,474
Net earnings attributable to II-VI Incorporated	$	47,054	$	44,693
Basic earnings per share	$	0.76	$	0.72
Diluted earnings per share	$	0.75	$	0.70

Oclaro's Fiber Amplifier and Micro Optics Business

Summary of Purchase Price

Net cash paid at acquisition	$	79,600
Cash previously paid		5,000
Holdback amount recorded in Other liabilities		4,000
Purchase price	$	88,600

Allocation of Purchase Price of Assets Acquired and Liabilities Assumed at Date of Acquisition

The following table presents the allocation of the purchase price of the assets acquired at the date of acquisition ($000):

Assets
Inventories	$	11,314
Property, plant & equipment		9,700
Intangible assets		32,000
Goodwill		35,586
Total assets acquired	$	88,600

Oclaro Incorporated

Summary of Purchase Price

Net cash paid at acquisition	$	90,601
Cash paid for working capital adjustment		2,475
Holdback amount recorded in Other liabilities		6,000
Purchase price	$	99,076

Allocation of Purchase Price of Assets Acquired and Liabilities Assumed at Date of Acquisition

The following table presents the allocation of the purchase price of the assets acquired and liabilities assumed at the date of acquisition ($000):

Assets
Inventories	$	26,071
Prepaid and other assets		1,035
Deferred income taxes		1,771
Property, plant & equipment		30,184
Intangible assets		28,900
Goodwill		37,507
Total assets acquired	$	125,468
Liabilities
Accounts payable	$	2,214
Deferred income taxes		8,647
Accrued income taxes		2,714
Other accrued liabilities		12,817
Total liabilities assumed	$	26,392
Net assets acquired	$	99,076