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Discontinued Operations, Goodwill and Intangible Assets (Tables)

9 Months Ended

Jun. 30, 2023

Discontinued Operations, Goodwill and Intangible Assets.

Schedule of balance sheet and income statement information of discontinued operations and significant components included in consolidated statement of cash flows

The following table represents summarized balance sheet information of assets and liabilities held for sale (in millions):

​

​	​	​	​	​	​	​
​	​	June 30,		​	September 30,
​		2023			2022
​	​	​	​	​	​	​
Cash and cash equivalents	​	$	22.4	​	$	4.6
Receivables and contract assets	​		86.2	​	​	66.2
Other	​		—	​	​	8.2
Current assets held for sale	​	$	108.6	​	$	79.0
​	​	​	​	​	​	​
Property and equipment, net	​	$	13.1	​	$	8.0
Write-down of assets to fair value less cost to sell	​	​	(13.1)	​	​	(8.0)
Non-current assets held for sale	​	$	—	​	$	—
​	​	​	​	​	​	​
Accounts payable and accrued expenses	​	$	57.7	​	$	49.2
Current liabilities held for sale	​	$	57.7	​	$	49.2
​	​	​	​	​	​	​
Long-term liabilities held for sale	​	$	0.3	​	$	0.2

​

The following table represents summarized income statement information of discontinued operations (in millions):

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three months ended

Nine months ended

​

​

June 30,

​

June 30,

June 30,

​

June 30,

​

2023

2022

2023

2022

​

​

​

​

​

​

​

​

​

​

​

​

​

Revenue

​

$

69.1

​

$

73.2

​

$

169.6

​

$

285.0

Cost of revenue

​

76.0

​

​

72.4

​

​

178.4

​

​

302.0

Gross (loss) profit

​

(6.9)

​

​

0.8

​

​

(8.8)

​

​

(17.0)

Equity in earnings of joint ventures

​

—

​

​

(2.1)

​

​

(1.7)

​

​

(5.5)

Loss on disposal activities

​

​

(2.6)

​

​

(5.4)

​

​

(42.8)

​

​

(50.9)

Transaction costs

​

​

—

​

​

—

​

​

(0.2)

​

​

(6.2)

Loss from operations

​

(9.5)

​

​

(6.7)

​

​

(53.5)

​

​

(79.6)

Other loss

​

(0.5)

​

—

​

​

(0.5)

​

​

—

Interest expense

​

—

​

​

—

​

​

—

​

​

(0.1)

Loss before taxes

​

(10.0)

​

​

(6.7)

​

​

(54.0)

​

​

(79.7)

Income tax benefit

​

(2.4)

​

​

(3.2)

​

​

(4.2)

​

​

(8.2)

Net loss from discontinuing operations

​

$

(7.6)

​

$

(3.5)

​

$

(49.8)

​

$

(71.5)

​

The significant components included in our Consolidated Statement of Cash Flows for the discontinued operations are as follows (in millions):

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three months ended

Nine months ended

​

​

June 30,

June 30,

​

June 30,

June 30,

​

2023

​

2022

2023

​

2022

​

​

​

​

​

​

​

​

​

​

​

​

​

Payments for capital expenditures

​

$

(0.6)

​

$

(1.1)

​

$

(5.1)

​

$

(2.6)

​

Schedule of changes in the carrying value of goodwill by reportable segment

​

​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	Foreign		​	​	​
​	​	September 30,		​	Exchange		​	June 30,
​		2022			Impact			2023
​	​	(in millions)
Americas	​	$	2,610.7	​	$	7.7	​	$	2,618.4
International	​		770.1	​	​	56.1	​	​	826.2
Total	​	$	3,380.8	​	$	63.8	​	$	3,444.6

Schedule of gross amounts and accumulated amortization of finite intangible assets included in intangible assets

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

June 30, 2023

​

September 30, 2022

​

​

​

​

Gross

​

Accumulated

​

Intangible

​

Gross

​

Accumulated

​

Intangible

​

Amortization

​

Amount

Amortization

Assets, Net

Amount

Amortization

Assets, Net

Period

​

​

(in millions)

​

(years)

Customer relationships

​

$

663.7

​

$

(641.3)

​

$

22.4

​

$

663.0

​

$

(627.4)

​

$

35.6

​

1 - 11

Schedule of estimated future amortization expense of intangible assets

​

​	​	​	​
Fiscal Year		(in millions)
2023 (three months remaining)	​	$	4.5
2024	​		17.2
2025	​		0.7
Total	​	$	22.4

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