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Acquisition of Totalgaz (Tables) | 6 Months Ended
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Mar. 31, 2016
Business Combinations [Abstract] |
Schedule of Preliminary Purchase Price Allocation | The components of the Totalgaz purchase price allocation are as follows:
Assets acquired: |
Cash | $ | 86.8 |
Accounts receivable (a) | 170.3 |
Prepaid expenses and other current assets | 11.0 |
Property, plant and equipment | 375.6 |
Intangible assets (b) | 91.3 |
Other assets | 21.4 |
Total assets acquired | $ | 756.4 |
Liabilities assumed: |
Accounts payable | 109.2 |
Other current liabilities | 103.5 |
Deferred income taxes | 115.8 |
Other noncurrent liabilities | 117.5 |
Total liabilities assumed | $ | 446.0 |
Goodwill | 186.2 |
Net consideration transferred (including working capital adjustments) | $ | 496.6 |
(a) | Approximates the gross contractual amounts of receivables acquired.
(b) | Comprises $79.3 of customer relationships and $12.0 of tradenames.
Schedule of Pro Forma Information | The following table presents unaudited pro forma revenues, net income attributable to UGI Corporation and earnings per share data for the three and six months ended March 31, 2015 as if the Totalgaz Acquisition had occurred on October 1, 2014. The unaudited pro forma consolidated information reflects the historical results of Totalgaz SAS and its subsidiaries after giving effect to adjustments directly attributable to the transaction, including depreciation, amortization, interest expense, intercompany eliminations and related income tax effects. The unaudited pro forma net income also reflects the effects of the issuance of the €600 term loan under France SAS’s 2015 Senior Facilities Agreement and the associated repayment of the term loan outstanding under Antargaz’ 2011 Senior Facilities Agreement as if such transactions had occurred on October 1, 2014.
| Three Months Ended March 31, 2015 |  | Six Months Ended March 31, 2015
| As Reported |  | Pro Forma Adjusted |  | As Reported |  | Pro Forma Adjusted
Revenues | $ | 2,455.6 |  |  | $ | 2,601.8 |  |  | $ | 4,460.2 |  |  | $ | 4,786.3 |
Net income attributable to UGI Corporation | $ | 246.5 |  |  | $ | 287.3 |  |  | $ | 280.6 |  |  | $ | 333.9 |
Earnings per common share attributable to UGI Corporation stockholders: |  |  |  |  |  |  |
Basic | $ | 1.42 |  |  | $ | 1.66 |  |  | $ | 1.62 |  |  | $ | 1.93 |
Diluted | $ | 1.40 |  |  | $ | 1.64 |  |  | $ | 1.60 |  |  | $ | 1.90 |

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- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1486-128463 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1392-128463 + Details
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