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Condensed Consolidating Financial Information (Tables) | 6 Months Ended
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Mar. 31, 2016
Condensed Consolidating Financial Information |
Schedule of Condensed Consolidating Balance Sheets | Condensed Consolidating Balance Sheets (unaudited — in millions) March 31, 2016
|  | Parent |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Eliminations |  | Total |
ASSETS |  |  |  |  |  |  |  |  |  |  |
CURRENT ASSETS: |  |  |  |  |  |  |  |  |  |  |
Total cash and cash equivalents |  | $ | 1.8 |  | $ | 145.8 |  | $ | 522.2 |  | $ | — |  | $ | 669.8 |
Accounts receivable - net |  | — |  | 2,145.0 |  | 2,656.2 |  | — |  | 4,801.2 |
Intercompany receivable |  | 815.7 |  | 110.9 |  | 134.7 |  | (1,061.3 | ) | — |
Prepaid expenses and other current assets |  | 129.5 |  | 345.4 |  | 296.5 |  | — |  | 771.4 |
Income taxes receivable |  | 9.2 |  | — |  | 34.3 |  | — |  | 43.5 |
TOTAL CURRENT ASSETS |  | 956.2 |  | 2,747.1 |  | 3,643.9 |  | (1,061.3 | ) | 6,285.9 |
PROPERTY AND EQUIPMENT - NET |  | 115.1 |  | 230.2 |  | 251.6 |  | — |  | 596.9 |
DEFERRED TAX ASSETS - NET |  | 88.4 |  | 41.4 |  | 48.5 |  | (51.5 | ) | 126.8 |
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES |  | 6,586.7 |  | 1,139.5 |  | 69.9 |  | (7,796.1 | ) | — |
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES |  | 0.8 |  | 50.8 |  | 295.5 |  | — |  | 347.1 |
GOODWILL |  | — |  | 3,290.2 |  | 2,495.4 |  | — |  | 5,785.6 |
INTANGIBLE ASSETS - NET |  | — |  | 376.2 |  | 156.5 |  | — |  | 532.7 |
OTHER NON - CURRENT ASSETS |  | 79.3 |  | 67.2 |  | 167.7 |  | — |  | 314.2 |
TOTAL ASSETS |  | $ | 7,826.5 |  | $ | 7,942.6 |  | $ | 7,129.0 |  | $ | (8,908.9 | ) | $ | 13,989.2 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES: |  |  |  |  |  |  |  |  |  |  |
Short-term debt |  | $ | 4.0 |  | $ | — |  | $ | 6.5 |  | $ | — |  | $ | 10.5 |
Accounts payable |  | 31.2 |  | 907.8 |  | 953.5 |  | — |  | 1,892.5 |
Accrued expenses and other current liabilities |  | 229.5 |  | 1,122.6 |  | 1,027.7 |  | — |  | 2,379.8 |
Intercompany payable |  | 99.2 |  | 901.0 |  | 217.8 |  | (1,218.0 | ) | — |
Billings in excess of costs on uncompleted contracts |  | — |  | 228.3 |  | 417.4 |  | — |  | 645.7 |
Current portion of long-term debt |  | 105.3 |  | 203.4 |  | 23.3 |  | — |  | 332.0 |
TOTAL CURRENT LIABILITIES |  | 469.2 |  | 3,363.1 |  | 2,646.2 |  | (1,218.0 | ) | 5,260.5 |
OTHER LONG-TERM LIABILITIES |  | 102.9 |  | 323.2 |  | 475.6 |  | — |  | 901.7 |
DEFERRED TAX LIABILITY - NET |  | — |  | — |  | 84.1 |  | (51.5 | ) | 32.6 |
NOTE PAYABLE INTERCOMPANY - NON CURRENT |  | — |  | — |  | 657.1 |  | (657.1 | ) | — |
LONG-TERM DEBT |  | 3,805.9 |  | 292.2 |  | 32.0 |  | — |  | 4,130.1 |
TOTAL LIABILITIES |  | 4,378.0 |  | 3,978.5 |  | 3,895.0 |  | (1,926.6 | ) | 10,324.9 |
TOTAL AECOM STOCKHOLDERS’ EQUITY |  | 3,448.5 |  | 3,964.1 |  | 3,028.1 |  | (6,982.3 | ) | 3,458.4 |
Noncontrolling interests |  | — |  | — |  | 205.9 |  | — |  | 205.9 |
TOTAL STOCKHOLDERS’ EQUITY |  | 3,448.5 |  | 3,964.1 |  | 3,234.0 |  | (6,982.3 | ) | 3,664.3 |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY |  | $ | 7,826.5 |  | $ | 7,942.6 |  | $ | 7,129.0 |  | $ | (8,908.9 | ) | $ | 13,989.2 |
Condensed Consolidating Balance Sheets (in millions) September 30, 2015
|  | Parent |  | Guarantor Subsidiaries |  | Non- Guarantor Subsidiaries |  | Eliminations |  | Total |
ASSETS |  |  |  |  |  |  |  |  |  |  |
CURRENT ASSETS: |  |  |  |  |  |  |  |  |  |  |
Total cash and cash equivalents |  | $ | 1.3 |  | $ | 162.5 |  | $ | 520.1 |  | $ | — |  | $ | 683.9 |
Accounts receivable—net |  | — |  | 2,165.5 |  | 2,675.9 |  | — |  | 4,841.4 |
Intercompany receivable |  | 771.3 |  | 187.3 |  | 262.7 |  | (1,221.3 | ) | — |
Prepaid expenses and other current assets |  | 36.7 |  | 127.4 |  | 224.9 |  | — |  | 389.0 |
Income taxes receivable |  | 68.7 |  | — |  | 12.5 |  | — |  | 81.2 |
Deferred tax assets—net |  | 36.6 |  | — |  | 276.9 |  | (62.9 | ) | 250.6 |
TOTAL CURRENT ASSETS |  | 914.6 |  | 2,642.7 |  | 3,973.0 |  | (1,284.2 | ) | 6,246.1 |
PROPERTY AND EQUIPMENT—NET |  | 93.4 |  | 240.0 |  | 365.9 |  | — |  | 699.3 |
DEFERRED TAX ASSETS—NET |  | 27.1 |  | — |  | 7.3 |  | (34.4 | ) | — |
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES |  | 6,739.4 |  | 1,343.7 |  | 67.4 |  | (8,150.5 | ) | — |
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES |  | 0.8 |  | 73.4 |  | 247.4 |  | — |  | 321.6 |
GOODWILL |  | — |  | 3,291.1 |  | 2,529.6 |  | — |  | 5,820.7 |
INTANGIBLE ASSETS—NET |  | — |  | 459.4 |  | 200.0 |  | — |  | 659.4 |
OTHER NON-CURRENT ASSETS |  | 88.7 |  | 26.8 |  | 151.7 |  | — |  | 267.2 |
TOTAL ASSETS |  | $ | 7,864.0 |  | $ | 8,077.1 |  | $ | 7,542.3 |  | $ | (9,469.1 | ) | $ | 14,014.3 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES: |  |  |  |  |  |  |  |  |  |  |
Short-term debt |  | $ | 2.3 |  | $ | — |  | $ | 0.5 |  | $ | — |  | $ | 2.8 |
Accounts payable |  | 28.0 |  | 834.1 |  | 991.9 |  | — |  | 1,854.0 |
Accrued expenses and other current liabilities |  | 229.5 |  | 1,001.6 |  | 936.7 |  | — |  | 2,167.8 |
Intercompany payable |  | 119.9 |  | 960.3 |  | 319.8 |  | (1,400.0 | ) | — |
Billings in excess of costs on uncompleted contracts |  | — |  | 255.7 |  | 398.2 |  | — |  | 653.9 |
Deferred tax liability — net |  | — |  | 62.9 |  | — |  | (62.9 | ) | — |
Current portion of long-term debt |  | 105.6 |  | 24.5 |  | 27.5 |  | — |  | 157.6 |
TOTAL CURRENT LIABILITIES |  | 485.3 |  | 3,139.1 |  | 2,674.6 |  | (1,462.9 | ) | 4,836.1 |
OTHER LONG-TERM LIABILITIES |  | 63.6 |  | 299.5 |  | 507.6 |  | — |  | 870.7 |
DEFERRED TAX LIABILITY — NET |  | — |  | 122.6 |  | 141.9 |  | (34.4 | ) | 230.1 |
NOTE PAYABLE INTERCOMPANY—NON CURRENT |  | — |  | — |  | 669.1 |  | (669.1 | ) | — |
LONG-TERM DEBT |  | 3,914.0 |  | 482.7 |  | 49.8 |  | — |  | 4,446.5 |
TOTAL LIABILITIES |  | 4,462.9 |  | 4,043.9 |  | 4,043.0 |  | (2,166.4 | ) | 10,383.4 |
TOTAL AECOM STOCKHOLDERS’ EQUITY |  | 3,401.1 |  | 4,033.2 |  | 3,276.1 |  | (7,302.7 | ) | 3,407.7 |
Noncontrolling interests |  | — |  | — |  | 223.2 |  | — |  | 223.2 |
TOTAL STOCKHOLDERS’ EQUITY |  | 3,401.1 |  | 4,033.2 |  | 3,499.3 |  | (7,302.7 | ) | 3,630.9 |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY |  | $ | 7,864.0 |  | $ | 8,077.1 |  | $ | 7,542.3 |  | $ | (9,469.1 | ) | $ | 14,014.3 |
Schedule of Condensed Consolidating Statements of Operations | Condensed Consolidating Statements of Operations (unaudited - in millions)
|  | For the three months ended March 31, 2016 |
|  | Parent |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Eliminations |  | Total |
Revenue |  | $ | — |  | $ | 2,357.7 |  | $ | 2,032.4 |  | $ | (8.9 | ) | $ | 4,381.2 |
Cost of revenue |  | — |  | 2,214.1 |  | 1,992.6 |  | (8.9 | ) | 4,197.8 |
Gross profit |  | — |  | 143.6 |  | 39.8 |  | — |  | 183.4 |
Equity in earnings from subsidiaries |  | 125.1 |  | (19.8 | ) | 0.8 |  | (106.1 | ) | — |
Equity in earnings of joint ventures |  | — |  | 7.2 |  | 31.9 |  | — |  | 39.1 |
General and administrative expenses |  | (29.4 | ) | (0.1 | ) | — |  | — |  | (29.5 | )
Acquisition and integration expenses |  | (50.7 | ) | — |  | — |  | — |  | (50.7 | )
Loss on disposal activities |  | — |  | — |  | (1.6 | ) | — |  | (1.6 | )
Income (loss) from operations |  | 45.0 |  | 130.9 |  | 70.9 |  | (106.1 | ) | 140.7 |
Other income |  | 2.2 |  | 8.9 |  | (0.9 | ) | (9.4 | ) | 0.8 |
Interest expense |  | (55.9 | ) | (5.4 | ) | (10.8 | ) | 9.4 |  | (62.7 | )
(Loss) income before income tax (benefit) expense |  | (8.7 | ) | 134.4 |  | 59.2 |  | (106.1 | ) | 78.8 |
Income tax (benefit) expense |  | (50.6 | ) | 66.2 |  | (4.3 | ) | 0.9 |  | 12.2 |
Net income (loss) |  | 41.9 |  | 68.2 |  | 63.5 |  | (107.0 | ) | 66.6 |
Noncontrolling interest in income of consolidated subsidiaries, net of tax |  | — |  | — |  | (24.7 | ) | — |  | (24.7 | )
Net income (loss) attributable to AECOM |  | $ | 41.9 |  | $ | 68.2 |  | $ | 38.8 |  | $ | (107.0 | ) | $ | 41.9 |
|  | For the three months ended March 31, 2015 |
|  | Parent |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Eliminations |  | Total |
Revenue |  | $ | — |  | $ | 2,373.7 |  | $ | 2,305.0 |  | $ | (172.5 | ) | $ | 4,506.2 |
Cost of revenue |  | — |  | 2,330.5 |  | 2,245.0 |  | (172.5 | ) | 4,403.0 |
Gross profit |  | — |  | 43.2 |  | 60.0 |  | — |  | 103.2 |
Equity in earnings from subsidiaries |  | 94.4 |  | (14.1 | ) | 0.8 |  | (81.1 | ) | — |
Equity in earnings of joint ventures |  | — |  | 10.3 |  | 14.4 |  | — |  | 24.7 |
General and administrative expenses |  | (28.1 | ) | (1.7 | ) | — |  | — |  | (29.8 | )
Acquisition and integration expenses |  | (69.4 | ) | (22.2 | ) | — |  | — |  | (91.6 | )
(Loss) income from operations |  | (3.1 | ) | 15.5 |  | 75.2 |  | (81.1 | ) | 6.5 |
Other income |  | — |  | 9.1 |  | (0.9 | ) | (9.2 | ) | (1.0 | )
Interest expense |  | (52.3 | ) | (4.8 | ) | (12.8 | ) | 9.2 |  | (60.7 | )
(Loss) income before income tax (benefit) expense |  | (55.4 | ) | 19.8 |  | 61.5 |  | (81.1 | ) | (55.2 | )
Income tax (benefit) expense |  | (55.6 | ) | 14.7 |  | 29.3 |  | (64.2 | ) | (75.8 | )
Net income (loss) |  | 0.2 |  | 5.1 |  | 32.2 |  | (16.9 | ) | 20.6 |
Noncontrolling interests in income of consolidated subsidiaries, net of tax |  | — |  | — |  | (20.3 | ) | — |  | (20.3 | )
Net income (loss) attributable to AECOM |  | $ | 0.2 |  | $ | 5.1 |  | $ | 11.9 |  | $ | (16.9 | ) | $ | 0.3 |
Condensed Consolidating Statements of Operations (unaudited - in millions)
|  | For the six months ended March 31, 2016 |
|  | Parent |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Eliminations |  | Total |
Revenue |  | $ | — |  | $ | 4,594.0 |  | $ | 4,126.6 |  | $ | (41.7 | ) | $ | 8,678.9 |
Cost of revenue |  | — |  | 4,396.6 |  | 3,999.7 |  | (41.7 | ) | 8,354.6 |
Gross profit |  | — |  | 197.4 |  | 126.9 |  | — |  | 324.3 |
Equity in earnings from subsidiaries |  | 180.0 |  | (60.1 | ) | 1.6 |  | (121.5 | ) | — |
Equity in earnings of joint ventures |  | — |  | 11.7 |  | 52.6 |  | — |  | 64.3 |
General and administrative expenses |  | (57.0 | ) | (1.2 | ) | — |  | — |  | (58.2 | )
Acquisition and integration expenses |  | (91.7 | ) | — |  | — |  | — |  | (91.7 | )
Loss on disposal activities |  | — |  | — |  | (42.6 | ) | — |  | (42.6 | )
Income (loss) from operations |  | 31.3 |  | 147.8 |  | 138.5 |  | (121.5 | ) | 196.1 |
Other income |  | 3.0 |  | 17.8 |  | 1.6 |  | (18.6 | ) | 3.8 |
Interest expense |  | (109.2 | ) | (11.1 | ) | (20.5 | ) | 18.6 |  | (122.2 | )
(Loss) income before income tax (benefit) expense |  | (74.9 | ) | 154.5 |  | 119.6 |  | (121.5 | ) | 77.7 |
Income tax (benefit) expense |  | (96.4 | ) | 84.3 |  | 9.9 |  | 13.7 |  | 11.5 |
Net income (loss) |  | 21.5 |  | 70.2 |  | 109.7 |  | (135.2 | ) | 66.2 |
Noncontrolling interest in income of consolidated subsidiaries, net of tax |  | — |  | — |  | (44.7 | ) | — |  | (44.7 | )
Net income (loss) attributable to AECOM |  | $ | 21.5 |  | $ | 70.2 |  | $ | 65.0 |  | $ | (135.2 | ) | $ | 21.5 |
|  | For the six months ended March 31, 2015 |
|  | Parent |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Eliminations |  | Total |
Revenue |  | $ | — |  | $ | 4,410.4 |  | $ | 4,573.6 |  | $ | (267.3 | ) | $ | 8,716.7 |
Cost of revenue |  | — |  | 4,286.9 |  | 4,459.1 |  | (267.3 | ) | 8,478.7 |
Gross profit |  | — |  | 123.5 |  | 114.5 |  | — |  | 238.0 |
Equity in earnings from subsidiaries |  | 120.0 |  | (13.5 | ) | 2.2 |  | (108.7 | ) | — |
Equity in earnings of joint ventures |  | — |  | 8.3 |  | 40.3 |  | — |  | 48.6 |
General and administrative expenses |  | (61.1 | ) | (3.0 | ) | — |  | — |  | (64.1 | )
Acquisition and integration expenses |  | (185.3 | ) | (44.8 | ) | — |  | — |  | (230.1 | )
(Loss) income from operations |  | (126.4 | ) | 70.5 |  | 157.0 |  | (108.7 | ) | (7.6 | )
Other income |  | 0.9 |  | 17.6 |  | — |  | (16.9 | ) | 1.6 |
Interest expense |  | (165.7 | ) | (9.5 | ) | (21.1 | ) | 16.9 |  | (179.4 | )
(Loss) income before income tax (benefit) expense |  | (291.2 | ) | 78.6 |  | 135.9 |  | (108.7 | ) | (185.4 | )
Income tax (benefit) expense |  | (152.4 | ) | 30.0 |  | 33.1 |  | 1.4 |  | (87.9 | )
Net (loss) income |  | (138.8 | ) | 48.6 |  | 102.8 |  | (110.1 | ) | (97.5 | )
Noncontrolling interests in income of consolidated subsidiaries, net of tax |  | — |  | — |  | (41.2 | ) | — |  | (41.2 | )
Net (loss) income attributable to AECOM |  | $ | (138.8 | ) | $ | 48.6 |  | $ | 61.6 |  | $ | (110.1 | ) | $ | (138.7 | )
Schedule of Consolidating Statements of Comprehensive Income (Loss) | Consolidating Statements of Comprehensive Income (Loss) (unaudited - in millions)
|  | For the three months ended March 31, 2016 |
|  | Parent |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Eliminations |  | Total |
Net income (loss) |  | $ | 41.9 |  | $ | 68.2 |  | $ | 63.5 |  | $ | (107.0 | ) | $ | 66.6 |
Other comprehensive (loss) income, net of tax: |  |  |  |  |  |  |  |  |  |  |
Net unrealized (loss) gain on derivatives, net of tax |  | (2.6 | ) | — |  | 2.1 |  | — |  | (0.5 | )
Foreign currency translation adjustments |  | — |  | — |  | 67.8 |  | — |  | 67.8 |
Pension adjustments, net of tax |  | 0.6 |  | — |  | 5.9 |  | — |  | 6.5 |
Other comprehensive (loss) income, net of tax |  | (2.0 | ) | — |  | 75.8 |  | — |  | 73.8 |
Comprehensive income (loss) net of tax |  | 39.9 |  | 68.2 |  | 139.3 |  | (107.0 | ) | 140.4 |
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax |  | — |  | — |  | (24.8 | ) | — |  | (24.8 | )
Comprehensive income (loss) attributable to AECOM, net of tax |  | $ | 39.9 |  | $ | 68.2 |  | $ | 114.5 |  | $ | (107.0 | ) | $ | 115.6 |
|  | For the three months ended March 31, 2015 |
|  | Parent |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Eliminations |  | Total |
Net income (loss) |  | $ | 0.2 |  | $ | 5.1 |  | $ | 32.2 |  | $ | (16.9 | ) | $ | 20.6 |
Other comprehensive (loss) income, net of tax: |  |  |  |  |  |  |  |  |  |  |
Net unrealized loss on derivatives, net of tax |  | (4.2 | ) | — |  | — |  | — |  | (4.2 | )
Foreign currency translation adjustments |  | — |  | — |  | (109.5 | ) | — |  | (109.5 | )
Pension adjustments, net of tax |  | 1.0 |  | — |  | 4.8 |  | — |  | 5.8 |
Other comprehensive loss, net of tax |  | (3.2 | ) | — |  | (104.7 | ) | — |  | (107.9 | )
Comprehensive (loss) income, net of tax |  | (3.0 | ) | 5.1 |  | (72.5 | ) | (16.9 | ) | (87.3 | )
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax |  | — |  | — |  | (19.6 | ) | — |  | (19.6 | )
Comprehensive (loss) income attributable to AECOM, net of tax |  | $ | (3.0 | ) | $ | 5.1 |  | $ | (92.1 | ) | $ | (16.9 | ) | $ | (106.9 | )
Consolidating Statements of Comprehensive Income (Loss) (unaudited - in millions)
|  | For the six months ended March 31, 2016 |
|  | Parent |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Eliminations |  | Total |
Net income (loss) |  | $ | 21.5 |  | $ | 70.2 |  | $ | 109.7 |  | $ | (135.2 | ) | $ | 66.2 |
Other comprehensive income (loss), net of tax: |  |  |  |  |  |  |  |  |  |  |
Net unrealized gain on derivatives, net of tax |  | 1.3 |  | — |  | 3.5 |  | — |  | 4.8 |
Foreign currency translation adjustments |  | — |  | — |  | (29.9 | ) | — |  | (29.9 | )
Pension adjustments, net of tax |  | 1.2 |  | (4.7 | ) | 10.7 |  | — |  | 7.2 |
Other comprehensive income (loss), net of tax |  | 2.5 |  | (4.7 | ) | (15.7 | ) | — |  | (17.9 | )
Comprehensive income (loss) net of tax |  | 24.0 |  | 65.5 |  | 94.0 |  | (135.2 | ) | 48.3 |
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax |  | — |  | — |  | (43.1 | ) | — |  | (43.1 | )
Comprehensive income (loss) attributable to AECOM, net of tax |  | $ | 24.0 |  | $ | 65.5 |  | $ | 50.9 |  | $ | (135.2 | ) | $ | 5.2 |
|  | For the six months ended March 31, 2015 |
|  | Parent |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Eliminations |  | Total |
Net (loss) income |  | $ | (138.8 | ) | $ | 48.6 |  | $ | 102.8 |  | $ | (110.1 | ) | $ | (97.5 | )
Other comprehensive (loss) income, net of tax: |  |  |  |  |  |  |  |  |  |  |
Net unrealized loss on derivatives, net of tax |  | (5.2 | ) | — |  | — |  | — |  | (5.2 | )
Foreign currency translation adjustments |  | — |  | — |  | (237.6 | ) | — |  | (237.6 | )
Pension adjustments, net of tax |  | 1.7 |  | — |  | 12.1 |  | — |  | 13.8 |
Other comprehensive loss, net of tax |  | (3.5 | ) | — |  | (225.5 | ) | — |  | (229.0 | )
Comprehensive (loss) income, net of tax |  | (142.3 | ) | 48.6 |  | (122.7 | ) | (110.1 | ) | (326.5 | )
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax |  | — |  | — |  | (38.5 | ) | — |  | (38.5 | )
Comprehensive (loss) income attributable to AECOM, net of tax |  | $ | (142.3 | ) | $ | 48.6 |  | $ | (161.2 | ) | $ | (110.1 | ) | $ | (365.0 | )
Schedule on Condensed Consolidating Statements of Cash Flows | Condensed Consolidating Statements of Cash Flows (unaudited - in millions)
|  | For the six months ended March 31, 2016 |
|  | Parent |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Eliminations |  | Total |
CASH FLOWS FROM OPERATING ACTIVITIES |  | $ | (322.5 | ) | $ | 374.0 |  | $ | 139.7 |  | $ | — |  | $ | 191.2 |
CASH FLOWS FROM INVESTING ACTIVITIES: |  |  |  |  |  |  |  |  |  |  |
Payments for business acquisitions, net of cash acquired |  | — |  | (1.0 | ) | — |  | — |  | (1.0 | )
Proceeds from disposal of businesses and property |  | — |  | — |  | 39.7 |  | — |  | 39.7 |
Net investment in unconsolidated joint ventures |  | — |  | (1.4 | ) | (44.2 | ) | — |  | (45.6 | )
Net sales of investments |  | — |  | — |  | 11.2 |  | — |  | 11.2 |
Payments for capital expenditures, net of disposals |  | (24.0 | ) | (23.5 | ) | 16.5 |  | — |  | (31.0 | )
Net (investment in) receipts from intercompany notes |  | (3.2 | ) | 48.5 |  | (11.2 | ) | (34.1 | ) | — |
Other intercompany investing activities |  | 448.9 |  | 98.1 |  | — |  | (547.0 | ) | — |
Net cash provided by (used in) investing activities |  | 421.7 |  | 120.7 |  | 12.0 |  | (581.1 | ) | (26.7 | )
CASH FLOWS FROM FINANCING ACTIVITIES: |  |  |  |  |  |  |  |  |  |  |
Proceeds from borrowings under credit agreements |  | 2,316.5 |  | — |  | 6.2 |  | — |  | 2,322.7 |
Repayments of borrowings under credit agreements |  | (2,423.8 | ) | (10.8 | ) | (23.8 | ) | — |  | (2,458.4 | )
Cash paid for debt and equity issuance costs |  | (1.5 | ) | — |  | — |  | — |  | (1.5 | )
Proceeds from issuance of common stock |  | 13.8 |  | — |  | — |  | — |  | 13.8 |
Proceeds from exercise of stock options |  | 4.9 |  | — |  | — |  | — |  | 4.9 |
Payments to repurchase common stock |  | (18.1 | ) | — |  | — |  | — |  | (18.1 | )
Excess tax benefit from share-based payment |  | 3.3 |  | — |  | — |  | — |  | 3.3 |
Net distributions to noncontrolling interests |  | — |  | — |  | (60.5 | ) | — |  | (60.5 | )
Other financing activities |  | 5.0 |  | (13.2 | ) | 24.8 |  | — |  | 16.6 |
Net borrowings (repayments) on intercompany notes |  | 1.2 |  | 10.0 |  | (45.3 | ) | 34.1 |  | — |
Other intercompany financing activities |  | — |  | (497.4 | ) | (49.6 | ) | 547.0 |  | — |
Net cash used in financing activities |  | (98.7 | ) | (511.4 | ) | (148.2 | ) | 581.1 |  | (177.2 | )
EFFECT OF EXCHANGE RATE CHANGES ON CASH |  | — |  | — |  | (1.4 | ) | — |  | (1.4 | )
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS |  | 0.5 |  | (16.7 | ) | 2.1 |  | — |  | (14.1 | )
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR |  | 1.3 |  | 162.5 |  | 520.1 |  | — |  | 683.9 |
CASH AND CASH EQUIVALENTS AT END OF YEAR |  | $ | 1.8 |  | $ | 145.8 |  | $ | 522.2 |  | $ | — |  | $ | 669.8 |
|  | For the six months ended March 31, 2015 |
|  | Parent |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Eliminations |  | Total |
CASH FLOWS FROM OPERATING ACTIVITIES |  | $ | (138.6 | ) | $ | 309.2 |  | $ | 162.0 |  | $ | — |  | $ | 332.6 |
CASH FLOWS FROM INVESTING ACTIVITIES: |  |  |  |  |  |  |  |  |  |  |
Payments for business acquisitions, net of cash acquired |  | (3,562.3 | ) | 113.9 |  | 169.2 |  | — |  | (3,279.2 | )
Net investment in unconsolidated joint ventures |  | — |  | (1.2 | ) | (13.6 | ) | — |  | (14.8 | )
Proceeds from sale of investments |  | — |  | — |  | 0.6 |  | — |  | 0.6 |
Payments for capital expenditures, net of disposals |  | (30.4 | ) | (15.1 | ) | (10.1 | ) | — |  | (55.6 | )
Net receipts from intercompany notes |  | 61.1 |  | — |  | — |  | (61.1 | ) | — |
Other intercompany investing activities |  | 508.6 |  | 128.2 |  | — |  | (636.8 | ) | — |
Net cash (used in) provided by investing activities |  | (3,023.0 | ) | 225.8 |  | 146.1 |  | (697.9 | ) | (3,349.0 | )
CASH FLOWS FROM FINANCING ACTIVITIES: |  |  |  |  |  |  |  |  |  |  |
Proceeds from borrowings under credit agreements |  | 4,674.7 |  | 4.4 |  | 86.4 |  | — |  | 4,765.5 |
Repayments of borrowings under credit agreements |  | (2,997.1 | ) | (11.3 | ) | (66.7 | ) | — |  | (3,075.1 | )
Issuance of unsecured senior notes |  | 1,600.0 |  | — |  | — |  | — |  | 1,600.0 |
Prepayment penalty on Unsecured Senior Notes |  | (55.6 | ) | — |  | — |  | — |  | (55.6 | )
Cash paid for debt and equity issuance costs |  | (87.1 | ) | — |  | — |  | — |  | (87.1 | )
Proceeds from issuance of common stock |  | 8.7 |  | — |  | — |  | — |  | 8.7 |
Proceeds from exercise of stock options |  | 4.5 |  | — |  | — |  | — |  | 4.5 |
Payments to repurchase common stock |  | (11.5 | ) | — |  | — |  | — |  | (11.5 | )
Excess tax benefit from share-based payment |  | 2.5 |  | — |  | — |  | — |  | 2.5 |
Net distributions to noncontrolling interests |  | — |  | — |  | (58.9 | ) | — |  | (58.9 | )
Other financing activities |  | (8.3 | ) | (6.4 | ) | (4.5 | ) | — |  | (19.2 | )
Net repayments on intercompany notes |  | — |  | — |  | (61.1 | ) | 61.1 |  | — |
Other intercompany financing activities |  | — |  | (483.3 | ) | (153.5 | ) | 636.8 |  | — |
Net cash provided by (used in) financing activities |  | 3,130.8 |  | (496.6 | ) | (258.3 | ) | 697.9 |  | 3,073.8 |
EFFECT OF EXCHANGE RATE CHANGES ON CASH |  | — |  | — |  | (19.0 | ) | — |  | (19.0 | )
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS |  | (30.8 | ) | 38.4 |  | 30.8 |  | — |  | 38.4 |
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR |  | 33.4 |  | 85.8 |  | 455.0 |  | — |  | 574.2 |
CASH AND CASH EQUIVALENTS AT END OF YEAR |  | $ | 2.6 |  | $ | 124.2 |  | $ | 485.8 |  | $ | — |  | $ | 612.6 |

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