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v2.4.0.8

Restatements of Condensed Consolidated Financial Statements - Condensed Consolidated Statement of Income (Details) (USD $) In Millions, except Per Share data, unless otherwise specified | 3 Months Ended | 6 Months Ended
--- | --- | ---
Mar. 31, 2014 | Mar. 31, 2013 | Mar. 31, 2014 | Mar. 31, 2013
Revenues | $ 3,163.3 | $ 2,542.7 | $ 5,479.2 | $ 4,561.4
Cost of sales | 2,001.3 | 1,486.7 | 3,431.2 | 2,702.2
Operating and administrative expenses | 492.0 | 461.5 | 923.5 | 888.4
Depreciation | 76.8 | 74.0 | 155.4 | 146.5
Operating income | 588.6 | 507.7 | 952.3 | 801.9
Interest expense | (59.5) | (60.1) | (118.8) | (121.6)
Income before income taxes | 529.1 | 447.7 | 833.5 | 680.4
Income taxes | (141.3) | (106.0) | (228.2) | (170.9)
Net income | 387.8 | 341.7 | 605.3 | 509.5
Deduct net income attributable to noncontrolling interests | (173.4) | (161.0) | (268.9) | (226.3)
Net income attributable to UGI Corporation | 214.4 | 180.7 | 336.4 | 283.2
Basic earnings per common share | $ 1.86 | $ 1.59 | $ 2.93 | $ 2.50
Diluted earnings per common share | $ 1.84 | $ 1.57 | $ 2.89 | $ 2.47
As Previously Reported |  |  |  |
Revenues |  | 2,537.1 |  | 4,560.3
Cost of sales |  | 1,500.6 |  | 2,719.4
Operating and administrative expenses |  | 465.8 |  | 892.7
Depreciation |  | 71.7 |  | 143.5
Operating income |  | 486.2 |  | 782.3
Interest expense |  | (60.1) |  | (120.4)
Income before income taxes |  | 426.2 |  | 662.0
Income taxes |  | (100.0) |  | (165.1)
Net income |  | 326.2 |  | 496.9
Deduct net income attributable to noncontrolling interests |  | (154.3) |  | (222.4)
Net income attributable to UGI Corporation |  | 171.9 |  | 274.5
Basic earnings per common share |  | $ 1.51 |  | $ 2.42
Diluted earnings per common share |  | $ 1.49 |  | $ 2.39
Adjustment |  |  |  |
Revenues |  | 5.6 |  | 1.1
Cost of sales |  | (13.9) |  | (17.2)
Operating and administrative expenses |  | (4.3) |  | (4.3)
Depreciation |  | 2.3 |  | 3.0
Operating income |  | 21.5 |  | 19.6
Interest expense |  | 0 |  | (1.2)
Income before income taxes |  | 21.5 |  | 18.4
Income taxes |  | (6.0) |  | (5.8)
Net income |  | 15.5 |  | 12.6
Deduct net income attributable to noncontrolling interests |  | (6.7) |  | (3.9)
Net income attributable to UGI Corporation |  | $ 8.8 |  | $ 8.7

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