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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 | 9 Months Ended
--- | --- | ---
Jun. 30, 2014 | Jun. 30, 2013 | Jun. 30, 2014 | Jun. 30, 2013
Revenues | $ 1,486.7 | $ 1,374.3 | $ 6,965.9 | $ 5,935.7
Cost of sales | 926.5 | 836.8 | 4,357.7 | 3,539.0
Operating and administrative expenses | 415.9 | 407.5 | 1,339.4 | 1,295.9
Depreciation | 74.6 | 76.4 | 230.0 | 222.9
Other income, net | (12.1) | (7.0) | (30.6) | (24.5)
Operating income | 62.7 | 41.5 | 1,015.0 | 843.4
Interest expense | (60.1) | (59.2) | (178.9) | (180.8)
Income (loss) before income taxes | 2.5 | (17.7) | 836.0 | 662.7
Income taxes | (15.2) | (5.1) | (243.4) | (176.0)
Net (loss) income | (12.7) | (22.8) | 592.6 | 486.7
Add net loss (deduct net income) attributable to noncontrolling interests, principally in AmeriGas Partners | 33.3 | 31.9 | (235.6) | (194.4)
Net income attributable to UGI Corporation | 20.6 | 9.1 | 357.0 | 292.3
Basic earnings per common share | $ 0.18 | $ 0.08 | $ 3.10 | $ 2.57
Diluted earnings per common share | $ 0.18 | $ 0.08 | $ 3.06 | $ 2.54
As Previously Reported |  |  |  |
Revenues |  | 1,372.3 |  | 5,932.6
Cost of sales |  | 827.9 |  | 3,547.3
Operating and administrative expenses |  | 404.7 |  | 1,297.4
Depreciation |  | 76.5 |  | 220.0
Other income, net |  | (9.0) |  | (26.5)
Operating income |  | 53.1 |  | 835.4
Interest expense |  | (59.2) |  | (179.6)
Income (loss) before income taxes |  | (6.1) |  | 655.9
Income taxes |  | (9.0) |  | (174.1)
Net (loss) income |  | (15.1) |  | 481.8
Add net loss (deduct net income) attributable to noncontrolling interests, principally in AmeriGas Partners |  | 29.8 |  | (192.6)
Net income attributable to UGI Corporation |  | 14.7 |  | 289.2
Basic earnings per common share |  | $ 0.13 |  | $ 2.54
Diluted earnings per common share |  | $ 0.13 |  | $ 2.51
Adjustment |  |  |  |
Revenues |  | 2.0 |  | 3.1
Cost of sales |  | 8.9 |  | (8.3)
Operating and administrative expenses |  | 2.8 |  | (1.5)
Depreciation |  | (0.1) |  | 2.9
Other income, net |  | 2.0 |  | 2.0
Operating income |  | (11.6) |  | 8.0
Interest expense |  | 0 |  | (1.2)
Income (loss) before income taxes |  | (11.6) |  | 6.8
Income taxes |  | 3.9 |  | (1.9)
Net (loss) income |  | (7.7) |  | 4.9
Add net loss (deduct net income) attributable to noncontrolling interests, principally in AmeriGas Partners |  | 2.1 |  | (1.8)
Net income attributable to UGI Corporation |  | $ (5.6) |  | $ 3.1

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