Acquisitions (Tables)

12 Months Ended

Sep. 30, 2015

The components of the Finagaz purchase price allocation are as follows:



Assets acquired:
Cash	$	86.8
Accounts receivable (a)	170.3
Prepaid expenses and other current assets	11.0
Property, plant and equipment	375.6
Intangible assets (b)	91.3
Other assets	21.4
Total assets acquired	$	756.4

Liabilities assumed:
Accounts payable	109.2
Other current liabilities	103.5
Deferred income taxes	115.8
Other noncurrent liabilities	117.5
Total liabilities assumed	$	446.0
Goodwill	186.2
Net consideration transferred (including working capital adjustments)	$	496.6


(a)	Approximates the gross contractual amounts of receivables acquired.


(b)	Represents $79.3 of customer relationships and $12.0 of tradenames ($8.3 of which is subject to amortization), having average amortization periods of 15 years.

Pro Forma Income Statement and Income Per Unit

The following table presents unaudited pro forma revenues, net income attributable to UGI Corporation and earnings per share data for Fiscal 2015 and Fiscal 2014 as if the Totalgaz Acquisition had occurred on October 1, 2013. The unaudited pro forma consolidated information reflects the historical results of Totalgaz SAS and its subsidiaries after giving effect to adjustments directly attributable to the transaction, including depreciation, amortization, interest expense, intercompany eliminations and related income tax effects. The unaudited pro forma net income also reflects the effects of the issuance of the €600 term loan under the 2015 Senior Facilities Agreement and the associated repayment of the term loan outstanding under the 2011 Senior Facilities Agreement as if such transactions had occurred on October 1, 2013. Amounts in the table below exclude the loss associated with the early extinguishment of debt under the 2011 Senior Facilities Agreement (see Note 6):



	2015		2014
Revenues	$	7,065.8	$	8,999.6
Net income attributable to UGI Corporation	$	341.2	$	385.5
Earnings per common share attributable to UGI Corporation shareholders:
Basic	$	1.97	$	2.23
Diluted	$	1.94	$	2.20