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Discontinued Operations, Goodwill, and Intangible Assets (Tables)

9 Months Ended

Jun. 30, 2024

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,
​		2024			2023
​	​	​	​	​	​	​
Cash and cash equivalents	​	$	3.4	​	$	1.9
Receivables and contract assets	​		132.6	​	​	93.3
Other	​		—	​	​	—
Current assets held for sale	​	$	136.0	​	$	95.2
​	​	​	​	​	​	​
Property and equipment, net	​	$	16.6	​	$	14.2
Write-down of assets to fair value less cost to sell	​	​	(16.6)	​	​	(14.2)
Non-current assets held for sale	​	$	—	​	$	—
​	​	​	​	​	​	​
Accounts payable and accrued expenses	​	$	65.8	​	​	45.6
Current liabilities held for sale	​	$	65.8	​	$	45.6
​	​	​	​	​	​	​
Long-term liabilities held for sale	​	$	0.8	​	$	0.8

​

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,

​

2024

2023

2024

2023

​

​

​

​

​

​

​

​

​

​

​

​

​

Revenue

​

$

37.3

​

$

69.1

​

$

138.4

​

$

169.6

Cost of revenue

​

41.8

​

​

76.0

​

​

139.5

​

​

178.4

Gross loss

​

(4.5)

​

​

(6.9)

​

​

(1.1)

​

​

(8.8)

Equity in earnings of joint ventures

​

—

​

​

—

​

​

(3.4)

​

​

(1.7)

Income (loss) on disposal activities

​

​

12.7

​

​

(2.6)

​

​

(100.4)

​

​

(42.8)

Transaction costs

​

​

—

​

​

—

​

​

(0.2)

​

​

(0.2)

Income (loss) from operations

​

8.2

​

​

(9.5)

​

​

(105.1)

​

​

(53.5)

Other expense

​

(0.6)

​

​

(0.5)

​

​

(1.7)

​

​

(0.5)

Income (loss) before taxes

​

7.6

​

​

(10.0)

​

​

(106.8)

​

​

(54.0)

Income tax expense (benefit)

​

1.9

​

​

(2.4)

​

​

(1.8)

​

​

(4.2)

Net income (loss) from discontinuing operations

​

$

5.7

​

$

(7.6)

​

$

(105.0)

​

$

(49.8)

​

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,

​

2024

​

2023

2024

​

2023

​

​

​

​

​

​

​

​

​

​

​

​

​

Payments for capital expenditures

​

$

(0.3)

​

$

(0.6)

​

$

(2.4)

​

$

(5.1)

​

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

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Foreign

​

​

​

​

​

​

​

​

September 30,

​

Exchange

​

​

​

​

June 30,

​

2023

Impact

Acquired

2024

​

​

(in millions)

Americas

​

$

2,614.0

​

$

(1.5)

​

$

12.1

​

$

2,624.6

International

​

804.9

​

​

18.7

​

​

—

​

​

823.6

Total

​

$

3,418.9

​

$

17.2

​

$

12.1

​

$

3,448.2

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

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

June 30, 2024

​

September 30, 2023

​

​

​

​

Gross

​

Accumulated

​

Intangible

​

Gross

​

Accumulated

​

Intangible

​

Amortization

​

Amount

Amortization

Assets, Net

Amount

Amortization

Assets, Net

Period

​

​

(in millions)

​

(years)

Backlog and Customer relationships

​

$

671.6

​

$

(660.1)

​

$

11.5

​

$

663.8

​

$

(646.0)

​

$

17.8

​

1 - 11

Schedule of estimated future amortization expense of intangible assets

​

​	​	​	​
Fiscal Year		(in millions)
2024 (three months remaining)	​	$	4.6
2025	​		2.1
2026	​		1.5
2027	​		1.5
2028	​	​	1.5
Thereafter	​		0.3
Total	​	$	11.5

​

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Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

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