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| 35 Non-GAAP Operating Performance Measures ($ in millions) GAAP Adj Adjusted GAAP Adj Adjusted GAAP Adj Adjusted Cost of goods sold 194.6 $ (3.0) $ (a) 191.6 $ 261.9 $ (9.7) $ (e) 252.2 $ 456.5 $ (12.7) $ (h) 443.8 $ Gross profit 110.6 3.0 113.6 136.6 9.7 146.3 247.2 12.7 259.9 Operating expenses 86.5 (13.6) (b) 72.9 111.0 (15.2) (f) 95.8 197.5 (28.8) (i) 168.7 Operating profit 24.1 16.6 40.7 25.6 24.9 50.5 49.7 41.5 91.2 Interest expense 4.5 - 4.5 6.8 (0.6) (g) 6.2 11.3 (0.6) (j) 10.7 Other income (expense), net 0.9 (0.9) (c) - (0.3) - (0.3) 0.6 (0.9) (k) (0.3) Income tax expense 5.9 4.2 (d) 10.1 5.3 7.6 (d) 12.9 11.2 11.8 (d) 23.0 Net income 1 14.3 11.5 25.8 12.7 17.9 30.6 27.0 29.4 56.4 Diluted EPS 0.23 0.18 0.41 0.20 0.29 0.49 0.43 0.47 0.90 1 Net income attributable to Hillenbrand Three months ended March 31, 2013 Six months ended March 31, 2013 (i) Business acquisition costs ($0.3 P, $10.6 C), backlog amortization ($17.1 P), restructuring ($0.5 B, $0.2 C), antitrust litigation ($0.1 B) (j) Business acquisition costs ($0.6 C) P = Process Equipment Group; B = Batesville; C = Corporate Three months ended December 31, 2012 (k) Acquisition-related foreign currency transactions ($0.8 C), other ($0.1B) (e) Inventory step up ($8.1 P), restructuring ($0.1 P, $1.5 B) (f) Business acquisition costs ($0.3 P, $1.6 C), backlog amortization ($12.9 P), restructuring ($0.4 B) (g) Business acquisition costs ($0.6 C) (a) Inventory step up ($2.6 P), restructuring ($0.1 P, $0.3 B) (b) Business acquisition costs ($9.0 C), backlog amortization ($4.2 P), restructuring ($0.2 C), antitrust litigation ($0.1 B), other ($0.1 B) (c) Acquisition-related foreign currency transactions ($0.8 C), other ($0.1 B) (h) Inventory step up ($10.7 P), restructuring ($0.2 P, $1.8 B) (d) Tax effect of adjustments |