Cubic 10-K/A 12 May 14 2013 FY Annual report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Sep. 30, 2013	Apr. 28, 2014	Mar. 31, 2013
Document and Entity Information	'	'	'
Entity Registrant Name	'CUBIC CORP /DE/	'	'
Entity Central Index Key	'0000026076	'	'
Document Type	'10-K/A	'	'
Document Period End Date	30-Sep-13	'	'
Amendment Flag	'true	'	'
Amendment Description	'This Annual Report on Form 10-K of Cubic Corporation (?Company?, ?we?, ?us?) for the fiscal year ended September 30, 2012, includes restatement of the following previously filed consolidated financial statements and data (and related disclosures): (1) our Consolidated Balance Sheets as of September 30, 2011, 2010 and 2009 and the related consolidated statements of income, shareholders? equity and cash flows for each of the fiscal years ended September 30, 2011, 2010 and 2009; (2) our selected financial data as of, and for our fiscal years ended, September 30, 2011, 2010, 2009 and 2008, contained in Item 6 of this Form 10-K; (3) our management?s discussion and analysis of financial condition and results of operations as of and for our fiscal years ended September 30, 2011, 2010 and 2009, located in Item 7 of this Form 10-K; and (4) our unaudited quarterly financial information for each quarter in our fiscal years ended September 30, 2011 and 2010, and for the quarterly periods ended March 31, 2012 and December 31, 2011, in Note 18 ?Summary of Quarterly Results of Operations (Unaudited)? of the Notes to Consolidated Financial Statements, located in Item 8 of this Form 10-K. The restatement results from our review of revenue recognition practices. See below and Note 2, ?Restatement of Consolidated Financial Statements? of the Notes to Consolidated Financial Statements in Item 8 of this Form 10-K for a detailed discussion of the review and effect of the restatement. We are filing this Annual Report on Form 10-K concurrently with our delayed quarterly report on Form 10-Q for the quarter ended June 30, 2012, which was delayed due to the restatement. Financial information included in the reports on Form 10-K, Form 10-Q and Form 8-K filed by us prior to July 31, 2012, and all earnings press releases and similar communications issued by us prior to July 31, 2012, should not be relied upon and are superseded in their entirety by this Annual Report on Form 10-K.	'	'
Current Fiscal Year End Date	'--09-30	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Large Accelerated Filer	'	'
Entity Public Float	'	'	$717,683,187
Entity Common Stock, Shares Outstanding	'	26,788,525	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Net sales:	'	'	'	'	'	'	'	'	'	'	'
Products	$132,874	$127,682	$167,036	$134,718	$171,632	$194,613	$156,891	$154,192	$562,310	$677,328	$601,093
Services	207,902	209,544	201,573	180,078	197,623	176,529	186,939	165,665	799,097	726,756	700,491
Total net sales	340,776	337,226	368,609	314,796	369,255	371,142	343,830	319,857	1,361,407	1,404,084	1,301,584
Costs and expenses:	'	'	'	'	'	'	'	'	'	'	'
Products	115,750	91,011	119,145	99,887	121,479	123,072	107,432	114,195	425,793	466,178	418,504
Services	167,851	164,278	153,320	144,071	163,059	153,640	145,696	131,567	629,520	593,962	564,765
Selling, general and administrative expenses	38,837	44,130	41,320	40,943	43,179	42,751	43,039	35,220	165,230	164,189	159,791
Restructuring costs	1,941	114	6,084	'	'	'	'	'	8,139	'	'
Impairment of goodwill	50,865	'	'	'	'	'	'	'	50,865	'	'
Research and development	5,099	6,426	7,098	5,822	7,327	8,427	8,072	4,896	24,445	28,722	25,260
Amortization of purchased intangibles	4,488	4,362	4,266	3,564	3,471	3,650	3,668	4,039	16,680	14,828	14,681
Total costs and expenses	384,831	310,321	331,233	294,287	338,515	331,540	307,907	289,917	1,320,672	1,267,879	1,183,001
Operating income	-44,055	26,905	37,376	20,509	30,740	39,602	35,923	29,940	40,735	136,205	118,583
Other income (expenses):	'	'	'	'	'	'	'	'	'	'	'
Interest and dividend income	297	530	312	437	571	697	964	762	1,576	2,994	2,568
Interest expense	-980	-925	-657	-865	-664	-234	-344	-360	-3,427	-1,602	-1,541
Other income (expense), net	1,651	-813	-53	102	271	-950	122	923	887	366	863
Income before income taxes	-43,087	25,697	36,978	20,183	30,918	39,115	36,665	31,265	39,771	137,963	120,473
Income taxes	-5,935	7,292	7,276	5,869	8,951	11,667	10,758	8,956	14,502	40,332	34,119
Net income	-37,152	18,405	29,702	14,314	21,967	27,448	25,907	22,309	25,269	97,631	86,354
Less noncontrolling interest in income of VIE	34	24	52	73	55	53	51	45	183	204	310
Net income attributable to Cubic	($37,186)	$18,381	$29,650	$14,241	$21,912	$27,395	$25,856	$22,264	$25,086	$97,427	$86,044
Net Income per share attributable to Cubic:	'	'	'	'	'	'	'	'	'	'	'
Basic (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22
Diluted (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22
Weighted Average shares used in per share calculations:	'	'	'	'	'	'	'	'	'	'	'
Basic (in shares)	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736,000	26,736,000	26,736,000
Diluted (in shares)	26,736	26,762	26,736	26,736	26,736	26,736	26,736	26,736	26,760,000	26,736,000	26,736,000

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME	'	'	'	'	'	'	'	'	'	'	'
Net income	($37,152)	$18,405	$29,702	$14,314	$21,967	$27,448	$25,907	$22,309	$25,269	$97,631	$86,354
Other comprehensive income (loss):	'	'	'	'	'	'	'	'	'	'	'
Adjustment to pension liability, net of tax	13,106	'	'	'	-5,585	'	'	'	13,106	-5,585	-3,285
Foreign currency translation	16,739	-1,776	-15,338	1,349	7,578	-5,004	7,975	328	974	10,877	-1,329
Net unrealized gain (loss) from cash flow hedges, net of tax	-926	4,706	-745	742	-598	-1,288	3,288	-1,160	3,777	242	-5,618
Net unrealized gain (loss) on available-for-sale securities, net of tax	3	-5	'	'	'	'	'	'	-2	'	'
Total other comprehensive income (loss)	28,922	2,925	-16,083	2,091	1,395	-6,292	11,263	-832	17,855	5,534	-10,232
Total comprehensive income	($8,230)	$21,330	$13,619	$16,405	$23,362	$21,156	$37,170	$21,477	$43,124	$103,165	$76,122

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Sep. 30, 2012
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$203,892	$212,267
Restricted cash	69,381	68,749
Marketable securities	4,055	'
Accounts receivable:	'	'
Trade and other receivables	17,352	17,543
Long-term contracts	362,308	331,891
Allowance for doubtful accounts	-658	-463
Current accounts receivable	379,002	348,971
Recoverable income taxes	7,885	7,083
Inventories	59,746	42,095
Deferred income taxes	8,354	7,969
Prepaid expenses and other current assets	10,284	13,977
Total current assets	742,599	701,111
Long-term contract receivables	19,021	21,918
Long-term capitalized contract costs	68,963	26,875
Property, plant and equipment, net	56,305	55,327
Deferred income taxes	19,322	16,364
Goodwill	134,851	146,933
Purchased intangibles, net	57,542	39,374
Miscellaneous other assets	9,772	6,648
Total assets	1,108,375	1,014,550
Current liabilities:	'	'
Trade accounts payable	40,310	49,071
Customer advances	84,307	75,951
Accrued compensation	43,394	52,680
Other current liabilities	64,616	56,089
Income taxes payable	12,731	24,747
Current maturities of long-term debt	557	4,561
Total current liabilities	245,915	263,099
Long-term debt	102,363	6,942
Accrued pension liability	20,785	46,382
Deferred compensation	9,792	8,619
Income taxes payable	6,434	5,244
Other non-current liabilities	6,006	7,142
Commitments and contingencies	'	'
Shareholders' equity:	'	'
Preferred stock, no par value: Authorized--5,000 shares Issued and outstanding--none	'	'
Common stock, no par value: Authorized--50,000 shares 2013 and 2012--Issued 35,682 shares, outstanding--26,736 shares	15,825	12,574
Retained earnings	740,002	721,333
Accumulated other comprehensive loss	-2,803	-20,658
Treasury stock at cost - 8,945 shares	-36,078	-36,078
Shareholders' equity related to Cubic	716,946	677,171
Noncontrolling interest in variable interest entity	134	-49
Total shareholders' equity	717,080	677,122
Total liabilities and shareholders' equity	$1,108,375	$1,014,550

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Sep. 30, 2012
In Thousands, unless otherwise specified
CONSOLIDATED BALANCE SHEETS	'	'
Preferred stock, par value	'	'
Preferred stock, Authorized shares	5,000	5,000
Preferred stock, Issued shares	0	0
Preferred stock, outstanding shares	0	0
Common stock, par value	'	'
Common stock, Authorized shares	50,000	50,000
Common stock, Issued shares	35,682	35,682
Common stock, outstanding shares	26,736	26,736
Treasury stock, shares	8,945	8,945

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013
Operating Activities:	'
Net income	$25,269
Adjustments to reconcile net income to net cash provided by (used in) operating activities:	'
Depreciation and amortization	25,359
Stock-based compensation expense	3,251
Inventory write-down	2,760
Impairment of goodwill	50,865
Deferred income taxes	-7,508
Changes in operating assets and liabilities, net of effects from acquisitions:	'
Accounts receivable	-18,991
Inventories	-19,890
Prepaid expenses and other current assets	3,867
Long-term capitalized contract costs	-42,088
Accounts payable and other current liabilities	-25,637
Customer advances	8,990
Income taxes	-19,114
Other items, net	-409
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	-13,276
Investing Activities:	'
Acquisition of businesses, net of cash acquired	-63,691
Purchases of marketable securities	-4,050
Purchases of property, plant and equipment	-9,052
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	-76,793
Financing Activities:	'
Proceeds from short term borrowings	70,000
Principal payments on short term borrowings	-70,000
Proceeds from long term borrowings	100,000
Principal payments on long-term borrowings	-8,543
Contingent consideration payments related to acquisitions of businesses	-7,842
Net change in restricted cash	-158
Dividends paid to shareholders	-6,417
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	77,040
Effect of exchange rates on cash	4,654
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	-8,375
Cash and cash equivalents at the beginning of the year	212,267
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	203,892
Supplemental disclosure of non-cash investing and financing activities:	'
Liability incurred to acquire NEK, net	$4,490

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (USD $)	Total	Common Stock	Retained Earnings	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Noncontrolling Interest in VIE
In Thousands, unless otherwise specified				Revenue recognition and other individually immaterial errors		Revenue recognition and other individually immaterial errors
Balance at Sep. 30, 2010 (Previously Reported)	'	$12,574	$553,452	'	($16,340)	'	($36,074)	($563)
Balance (Adjustments)	'	'	'	-1,687	'	380	'	'
Balance at Sep. 30, 2010	'	12,574	551,765	'	-15,960	'	-36,074	-563
Balance (in shares) at Sep. 30, 2010 (Previously Reported)	'	-26,736	'	'	'	'	'	'
Balance (in shares) at Sep. 30, 2010	'	-26,736	'	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'	'
Net income	86,044	'	86,044	'	'	'	'	310
Net income at Oct. 01, 2010 (Previously Reported)	83,594	'	'	'	'	'	'	'
Net income (Adjustments)	2,450	'	'	'	'	'	'	'
Comprehensive income (loss), net of tax	'	'	'	'	-10,232	'	'	'
Purchase of treasury stock	'	'	'	'	'	'	-4	'
Cash dividends paid -- $.24, $.24 and $.28 per share of common stock for year ended September 2013, 2012 and 2011, respectively	'	'	-7,486	'	'	'	'	'
Balance at Sep. 30, 2011	'	12,574	630,323	'	-26,192	'	-36,078	-253
Balance (in shares) at Sep. 30, 2011	'	-26,736	'	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'	'
Net income	97,427	'	97,427	'	'	'	'	204
Net income at Oct. 01, 2011 (Previously Reported)	91,900	'	'	'	'	'	'	'
Net income (Adjustments)	5,527	'	'	'	'	'	'	'
Comprehensive income (loss), net of tax	'	'	'	'	5,534	'	'	'
Cash dividends paid -- $.24, $.24 and $.28 per share of common stock for year ended September 2013, 2012 and 2011, respectively	'	'	-6,417	'	'	'	'	'
Balance at Sep. 30, 2012 (Previously Reported)	670,342	'	'	'	'	'	'	'
Balance (Adjustments)	6,780	'	'	'	'	'	'	'
Balance at Sep. 30, 2012	677,122	12,574	721,333	'	-20,658	'	-36,078	-49
Balance (in shares) at Sep. 30, 2012	'	-26,736	'	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'	'
Net income	25,086	'	25,086	'	'	'	'	183
Net income at Oct. 01, 2012 (Previously Reported)	19,798	'	'	'	'	'	'	'
Net income (Adjustments)	5,288	'	'	'	'	'	'	'
Comprehensive income (loss), net of tax	'	'	'	'	17,855	'	'	'
Stock- based compensation	'	3,251	'	'	'	'	'	'
Cash dividends paid -- $.24, $.24 and $.28 per share of common stock for year ended September 2013, 2012 and 2011, respectively	'	'	-6,417	'	'	'	'	'
Balance at Sep. 30, 2013 (Previously Reported)	704,927	'	'	'	'	'	'	'
Balance (Adjustments)	12,153	'	'	'	'	'	'	'
Balance at Sep. 30, 2013	$717,080	$15,825	$741,266	'	($2,803)	'	($36,078)	$134
Balance (in shares) at Sep. 30, 2013	'	-26,736	'	'	'	'	'	'

CONSOLIDATED_STATEMENTS_OF_CHA1

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY	'	'	'
Cash dividends paid, per share of common stock	$0.24	$0.24	$0.28

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Organization and Nature of the Business:  We design, develop and manufacture products which are mainly electronic in nature such as mass transit fare collection systems, air and ground combat training systems, and secure communications products. We provide services such as specialized military training exercises, including live, virtual and constructive training exercises and support, and we operate and maintain fare systems for mass transit customers. Our principal lines of business are transportation fare collection systems and services, defense services, and defense systems. Our principal customers for defense products and services are the United States and foreign governments. Our transportation fare collection systems and services are sold primarily to large local government agencies worldwide.
	Principles of Consolidation:  The consolidated financial statements include the accounts of Cubic Corporation, its majority-owned subsidiaries and its 50% owned variable interest entity, Transaction Systems Limited (TranSys). We consolidate variable interest entities (VIE) when we determine that Cubic is the primary beneficiary of the VIE. All significant intercompany balances and transactions have been eliminated in consolidation.
	Foreign Currency Transactions and Translation: Our reporting currency is the U.S. dollar. Assets and liabilities of foreign subsidiaries (including intercompany balances for which settlement is not anticipated in the foreseeable future) are translated at the spot rate in effect at the applicable reporting date, and our Consolidated Statements of Income are translated at the average exchange rates in effect during the applicable periods. The resulting unrealized cumulative translation adjustments are recorded as a component of accumulated other comprehensive income (loss) in our Consolidated Statements of Comprehensive Income. Cash flows from our operations in foreign countries are translated at the average rate for the applicable period. The effect of exchange rates on cash balances held in foreign currencies are separately reported in our Consolidated Statements of Cash Flows.
	Transactions denominated in currencies other than our or our subsidiaries’ functional currencies are recorded based on exchange rates at the time such transactions arise. Changes in exchange rates with respect to amounts recorded in our Consolidated Balance Sheets related to such transactions result in transaction gains and losses that are reflected in our Consolidated Statements of Income as either unrealized (based on the applicable period end translation) or realized (upon settlement of the transactions). Total transaction gains (losses), which are related primarily to advances to foreign subsidiaries amounted to $(2.1) million, $1.1 million and $0.1 million in 2013, 2012 and 2011, respectively.
	Use of Estimates:  The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires us to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Significant estimates include the estimated total costs at completion of our long-term contracts, estimated loss contingencies, estimated self-insurance liabilities, estimated discounted cash flows of our reporting units and of our intangible assets used for goodwill impairment testing, estimated discounted cash flows used for valuation of intangible assets in business combinations, and estimated rates of return and discount rates related to our defined benefit pension plans. Actual results could differ from our estimates.
	Risks and Uncertainties:  We are subject to the normal risks and uncertainties of performing large, multiyear, often fixed-price contracts. In addition, we are subject to audit of incurred costs related to many of our U.S. government contracts. These audits could produce different results than we have estimated; however, our experience has been that our costs are acceptable to the government.
	Cash Equivalents:  We consider highly liquid investments with maturity of three months or less when purchased to be cash equivalents.
	Restricted Cash: Restricted cash represents cash that is restricted as to withdrawal usage for legal or contractual reasons. Restricted cash is classified either as current or non-current, depending upon the date of its availability.
	Concentration of Credit Risk:  We have established guidelines pursuant to which our cash and cash equivalents are diversified among various money market instruments and investment funds. These guidelines emphasize the preservation of capital by requiring minimum credit ratings assigned by established credit organizations. We achieve diversification by specifying maximum investments in each instrument type and issuer. The majority of these investments are not on deposit in federally insured accounts.
	Marketable Securities: Marketable securities consist of exchange traded funds whose underlying assets consist of highly liquid debt instruments with short-term maturities. Marketable securities are classified and accounted for as available-for-sale.  These investments are recorded at fair value in the accompanying Consolidated Balance Sheets and the change in fair value is recorded, net of taxes, as a component of other comprehensive income. There have been no significant realized or unrealized gains or losses on these marketable securities to date. Marketable securities have been classified as current assets in the accompanying Consolidated Balance Sheets based upon the nature of the securities and availability for use in current operations.
	Accounts Receivable:  Receivables consist primarily of amounts due from U.S. and foreign governments for defense products and services and local government agencies for transportation systems.  Due to the nature of our customers, we generally do not require collateral.  We have limited exposure to credit risk as we have historically collected substantially all of our receivables from government agencies.  We generally require no allowance for doubtful accounts for these customers.
	Inventories:  We state our inventories at the lower of cost or market. We determine cost using the first-in, first-out (FIFO) method, which approximates current replacement cost. We value our work in process at the actual production and engineering costs incurred to date, including applicable overhead. For contracts with the U.S. government our work in process also includes general and administrative costs. Any inventoried costs in excess of estimated realizable value are immediately charged to cost of sales. Where contracts include advances, performance-based payments and progress payments, we reflect the advances as an offset against any related inventory balances. We include qualifying contract costs allocable to units-of-delivery contracts as inventory.  We also receive performance-based payments and progress payments associated with certain of these contracts based on the billing terms in the underlying contracts.  Pursuant to contract provisions, agencies of the U.S. government and certain other customers have title to, or security interest in, inventories related to such contracts as a result of advances, performance-based payments, and progress payments.  Contract advances, performance-based payments and progress payments received are recorded as an offset against the related inventory balances for contracts that that are accounted for on a percentage-of-completion basis using units-of-delivery as the basis to measure progress toward completing the contract. This determination is performed on a contract by contract basis. Any amount of payments received in excess of the cumulative amount of accounts receivable and inventoried costs for a contract is classified as advanced payments, which is classified as a liability on the balance sheet.
	Long-term capitalized contract costs:  Long-term capitalized contract costs include costs incurred on a contract to develop and manufacture a transportation fare system for a customer for which revenue recognition did not begin until the customer began operating the system in the fourth quarter of 2013. These capitalized costs are being amortized into cost of sales based upon the ratio of revenue recorded during a period compared to the revenue expected to be recognized over the term of the contract.
	Property, Plant and Equipment:  We carry property, plant and equipment at cost. We provide depreciation in amounts sufficient to amortize the cost of the depreciable assets over their estimated useful lives. Generally, we use straight-line methods for depreciable real property over estimated useful lives or the term of the underlying lease for leasehold improvements.  We use accelerated methods (declining balance and sum-of-the-years-digits) for machinery and equipment over their estimated useful lives.
	Goodwill and Purchased Intangibles:  We evaluate goodwill for potential impairment annually as of July 1, or when circumstances indicate that the carrying value may not be recoverable. The test is performed by comparing the fair value of each of our reporting units, which are consistent with our operating segments, to its carrying value, including recorded goodwill. If the carrying value exceeds the fair value, we measure impairment by comparing the implied fair value of goodwill to its carrying value, and any impairment determined would be recorded in the current period. Our purchased intangible assets are subject to amortization and we use a combination of straight-line and accelerated methods, based on the expected cash flows from the assets. See Note 7 for a discussion of the impairment of our goodwill in 2013.
	Impairment of Long-Lived Assets:  We generally evaluate the carrying values of long-lived assets other than goodwill for impairment only if events or changes in facts and circumstances indicate that carrying values may not be recoverable. If we determined there was any impairment, we would measure it by comparing the fair value of the related asset to its carrying value and record the difference in the current period. Fair value is generally determined by identifying estimated discounted cash flows to be generated by those assets.  We have not recorded any material impairment of long-lived assets for the years ended September 30, 2013, 2012 and 2011.
	Recognizing assets acquired and liabilities assumed in a business combination:  Acquired assets and assumed liabilities are recognized in a business combination on the basis of their fair values at the date of acquisition. We assess fair value, which is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, using a variety of methods including income approaches such as present value techniques or cost approaches such as the estimation of current selling prices and replacement values. Fair value of the assets acquired and liabilities assumed, including intangible assets, and contingent payments, are measured based on the assumptions and estimations with regards to the variable factors such as the amount and timing of future cash flows for the asset or liability being measured, appropriate risk-adjusted discount rates, nonperformance risk, or other factors that market participants would consider. Upon acquisition, we determine the estimated economic lives of the acquired intangible assets for amortization purposes, which are based on the underlying expected cash flows of such assets. Adjustments to inventory are based on the fair market value of inventory and amortized into income based on the period in which the underlying inventory is sold. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Actual results may vary from projected results and assumptions used in the fair value assessments.
	Customer Advances:  We receive advances, performance-based payments and progress payments from customers that may exceed revenues recognized on certain contracts, including contracts with agencies of the U.S. government. We classify such advances, other than those reflected as a reduction of receivables or inventories, as current liabilities.
	Contingencies:  We establish reserves for loss contingencies when, in the opinion of management, the likelihood of liability is probable and the extent of such liability is reasonably estimable. Estimates, by their nature, are based on judgment and currently available information and involve a variety of factors, including the type and nature of the litigation, claim or proceeding, the progress of the matter, the advice of legal counsel, our defenses and our experience in similar cases or proceedings as well as our assessment of matters, including settlements, involving other defendants in similar or related cases or proceedings. We may increase or decrease our legal reserves in the future, on a matter-by-matter basis, to account for developments in such matters.
	Derivative Financial Instruments: All derivatives are recorded at fair value, however, the classification of gains and losses resulting from changes in the fair values of derivatives are dependent on the intended use of the derivative and its resulting designation. If a derivative is designated as a fair value hedge, then a change in the fair value of the derivative is offset against the change in the fair value of the underlying hedged item and only the ineffective portion of the hedge, if any, is recognized in cost of sales. If a derivative is designated as a cash flow hedge, then the effective portion of a change in the fair value of the derivative is recognized as a component of accumulated other comprehensive income until the underlying hedged item is recognized in cost of sales, or the forecasted transaction is no longer probable of occurring. If a derivative does not qualify as a highly effective hedge, a change in fair value is immediately recognized in earnings. We formally document hedging relationships for all derivative hedges and the underlying hedged items, as well as the risk management objectives and strategies for undertaking the hedge transactions.
	Defined Benefit Pension Plans: Some of our employees are covered by defined benefit pension plans. The net periodic cost of our plans is determined using several actuarial assumptions, the most significant of which are the discount rate and the long-term rate of return on plan assets. We recognize on a plan-by-plan basis the funded status of our defined benefit pension plans as either an asset or liability on our balance sheets, with a corresponding adjustment to accumulated other comprehensive income (loss), net of tax, in shareholders’ equity. The funded status is measured as the difference between the fair value of the plan assets and the benefit obligation of the plan.
	Comprehensive Income:  Other comprehensive income (loss), which is comprised of unrealized gains and losses on foreign currency translation adjustments, unrealized gains and losses on cash flow hedges, net of tax, unrealized gains and losses on available-for-sale securities, net of tax and pension liability adjustments, net of tax is included in our Consolidated Statement of Comprehensive Income as accumulated other comprehensive loss.
	Revenue Recognition:  We generate revenue from the sale of products such as mass transit fare collection systems, air and ground combat training systems, and secure communications products. We also generate revenue from services we provide such as specialized military training exercises, including live, virtual and constructive training exercises and support, and we operate and maintain fare systems for mass transit customers. We classify sales as products or services in our Consolidated Statements of Income based on the attributes of the underlying contracts.
	We recognize sales and profits under our long-term fixed-price contracts which require a significant amount of development effort in relation to total contract value using the cost-to-cost percentage-of-completion method of accounting. We record sales and profits based on the ratio of contract costs incurred to estimated total contract costs at completion. Contract costs include material, labor and subcontracting costs, as well as an allocation of indirect costs. For contracts with the U.S. federal government, general and administrative costs are included in contract costs; however, for purposes of revenue measurement, general and administrative costs are not considered contract costs for any other customers. Costs are recognized as incurred for contracts accounted for under the cost-to-cost percentage-of-completion method.
	For certain other long-term, fixed price production contracts not requiring substantial development effort we use the units-of-delivery percentage-of-completion method as the basis to measure progress toward completing the contract and recognizing sales. The units-of delivery measure recognizes revenues as deliveries are made to the customer generally using unit sales values in accordance with the contract terms. Costs of sales are recorded as deliveries are made. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on deliveries.
	For long-term fixed price contracts, we only include amounts representing contract change orders, claims or other items in the contract value when they can be reliably estimated and we consider realization probable. Changes in estimates of sales, costs and profits are recognized using the cumulative catch-up method of accounting. This method recognizes in the current period the cumulative effect of the changes on current and prior periods. A significant change in one or more of these estimates could have a material effect on our consolidated financial position or results of operations.
	We record sales under cost-reimbursement-type contracts as we incur the costs. The Federal Acquisition Regulations provide guidance on the types of costs that we will be reimbursed in establishing the contract price. We consider incentives or penalties and awards applicable to performance on contracts in estimating sales and profits, and record them when there is sufficient information to assess anticipated contract performance. We do not recognize incentive provisions that increase or decrease earnings based solely on a single significant event until the event occurs.
	We occasionally enter into contracts that include multiple deliverables such as the construction or upgrade of a system and subsequent services to operate and maintain the delivered system. For multiple element contracts that were entered prior to October 1, 2009, a delivered item was considered a separate unit of accounting when it had value to the customer on a standalone basis and there was objective and reliable evidence of the fair value of the undelivered items. For contracts where we are unable to conclude there were separate units of accounting, we combine the deliverables and recognize revenue once the final item has been delivered or, if the final element is a service, over the period of performance.
	We adopted authoritative accounting guidance for multiple-element arrangements effective October 1, 2009 on a prospective basis. This guidance affected the accounting conclusion as to whether a deliverable under a contract is considered a separate unit of accounting, and also affected the method that is used to allocate arrangement consideration to each separate unit of accounting. The new guidance eliminates the requirement for objective and reliable evidence of fair value to exist for the undelivered items in order for a delivered item to be treated as a separate unit of accounting. The new guidance also requires arrangement consideration to be allocated at the inception of the arrangement to all deliverables using the relative-selling-price method and eliminates the use of the residual method of allocation. Under the relative-selling-price method, the selling price for each deliverable is determined using vendor specific objective evidence (VSOE) of selling price or third-party evidence of selling price if VSOE does not exist. If neither VSOE nor third-party evidence of selling price exists for a deliverable, which is typically the case for our contracts, the guidance requires us to determine the best estimate of the selling price, which is the price at which we would sell the deliverable if it were sold on a standalone basis. In estimating the selling price of the deliverable on a standalone basis, we consider our overall pricing models and objectives, including the factors we contemplate in negotiating our contracts with our customers. The pricing models and objectives that we use are generally based upon a cost-plus margin approach, with the estimated margin based in part on qualitative factors such as perceived customer pricing sensitivity and competitive pressures.
	Once the contract value is allocated to the separate deliverables under a multiple-element arrangement, revenue recognition guidance relevant to each contractual element is followed. For example, for the long-term construction portion of a contract we use the percentage-of completion method and for the services portion we recognize the service revenues on a straight-line basis over the contractual service period or based on measurable units of work performed or incentives earned.
	For certain of our multiple-element arrangements, the contract specifies that we will not be paid upon the delivery of certain units of accounting, but rather we will be paid when subsequent performance obligations are satisfied. Generally, in these cases the allocation of arrangement consideration to the up-front deliverables is limited, in some cases to zero, and revenue is reduced, in some cases to zero for the delivery of up-front units of accounting.  In such situations, if the costs associated with the delivered item exceed the amount of allocable arrangement consideration, we defer the direct and incremental costs associated with the delivered item that are in excess of the allocated arrangement consideration as capitalized contract costs. We assess recoverability of these costs by comparing the recorded asset to the deferred revenue in excess of the transaction price allocated to the remaining deliverables in the arrangement. Capitalized contract costs are subsequently recognized in income in a manner that is consistent with revenue recognition pattern for the arrangement as a whole. If no pattern of revenue recognition can be reasonably predicted for the arrangement, the capitalized costs are amortized on a straight-line basis.
	Revenue under our service contracts with the U.S. government is recorded under the cost-to cost percentage-of-completion method. Award fees and incentives related to performance under these service contracts are accrued during the performance of the contract based on our historical experience and estimates of success with such awards.
	Revenue under contracts for services other than those with the U.S. government and those associated with design, development, or production activities is recognized either as services are performed or when a contractually required event has occurred, depending on the contract. For such contracts that contain measurable units of work performed we recognize sales when the units of work are completed. Certain of our transportation systems service contracts contain service level or system usage incentives, for which we recognize revenues when the incentive award is fixed or determinable. These contract incentives are generally based upon monthly service levels or monthly performance and become fixed or determinable on a monthly basis. However, one of our transportation systems service contracts contains annual system usage incentives which are based upon system usage compared to annual baseline amounts. For this contract the annual system usage incentives are not considered fixed or determinable until the end of the contract year for which the incentives are measured, which falls within the second quarter of our fiscal year. Revenue under such contracts that do not contain measurable units of work performed, which is generally the case for our service contracts, is recognized on a straight-line basis over the contractual service period, unless evidence suggests that the revenue is earned, or obligations fulfilled, in a different manner. Costs incurred under these services contracts are expensed as incurred.
	We make provisions in the current period to fully recognize any anticipated losses on contracts. If we receive cash on a contract prior to revenue recognition or in excess of inventoried costs, we classify it as a customer advance on the balance sheet.
	Research and Development: We record the cost of company sponsored research and development (R&D) activities as the expenses are incurred. The cost of engineering and product development activities incurred in connection with the performance of work on our contracts is included in cost of sales as they are directly related to contract performance.
	Stock-Based Compensation: Restricted stock units awards (RSUs) are granted to eligible employees and directors and represent rights to receive shares of common stock at a future date if vesting occurs. RSUs granted to date have either time-based vesting or performance-based vesting. Compensation expense for all restricted stock unit awards is measured at fair value at the grant date and recognized based upon the number of RSUs that ultimately vest. We determine the fair value of RSUs based on the closing market price of our common stock on the grant date. The grant date of the performance-based RSUs takes place when the grant is authorized and the specific achievement goals are communicated.
	Compensation expense for time-based vesting awards is recorded on a straight-line basis over the requisite service period, adjusted by estimated forfeiture rates. Vesting of performance-based RSUs is tied to achievement of specific company goals over the measurement period. For all performance-based RSUs granted to date, the measurement period is October 1, 2012 through September 30, 2015. For purposes of measuring compensation expense for performance-based RSUs, at each reporting date we estimate the number of shares for which vesting is deemed probable based on management’s expectations regarding achievement of the relevant performance criteria, adjusted by estimated forfeiture rates. Compensation expense for the number of shares ultimately expected to vest is recognized on a straight-line basis over the requisite service period for the performance-based RSUs. The recognition of compensation expense associated with performance-based RSUs requires judgment in assessing the probability of meeting the performance goals. For performance-based RSUs, there may be significant expense recognition or reversal of recognized expense in periods in which there are changes in the assessed probability of meeting performance-based vesting criteria.
	Income Taxes:  Our provision for income taxes includes federal, state, local and foreign income taxes.  We recognize tax credits, primarily for R&D, as a reduction of our provision for income taxes in the year in which they are available for tax purposes.  We provide deferred income taxes on temporary differences between assets and liabilities for financial reporting and tax purposes as measured by enacted tax rates we expect to apply when the temporary differences are settled or realized.  We establish valuation allowances for deferred tax assets when the amount of future taxable income we expect is not likely to support the use of the deduction or credit. Annually we evaluate the capital requirements of our foreign subsidiaries and determine the amount of excess capital, if any, that is available for distribution. We provide for U.S. taxes on the amount we determine to be excess capital available for distribution. U.S. taxes are not provided on amounts we consider to be indefinitely reinvested.
	Net Income Per Share: Basic net income per share (EPS) is computed by dividing the net income for the period by the weighted average number of common shares outstanding during the period, including vested RSUs.
	Diluted EPS is computed by dividing the net income for the period by the weighted average number of common and common equivalent shares outstanding during the period. Common equivalent shares consist of dilutive restricted stock units. Dilutive restricted stock units are calculated based on the average share price for each fiscal period using the treasury stock method. For RSUs with performance-based vesting, no common equivalent shares are included in the computation of diluted EPS until the related performance criteria have been met.
	Basic and diluted EPS are computed as follows (amounts in thousands, except per share data):
		Year Ended September 30,
		2013		2012		2011
	Net income attributable to Cubic	$	19,798	$	91,900	$	83,594
	Weighted average shares - basic	26,736		26,736		26,736
	Effect of dilutive securities	24		—		—
	Weighted average shares - diluted	26,760		26,736		26,736
	Net income per share attributable to Cubic, basic	$	0.74	$	3.44	$	3.13
	Effect of dilutive securities	—		—		—
	Net income per share attributable to Cubic, diluted	$	0.74	$	3.44	$	3.13
	Anti-dilutive employee share-based awards	—		—		—
	Recent Accounting Pronouncements:  In May 2011, the FASB issued ASU 2011-04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS.  ASU 2011-04 clarified the intent about the application of existing fair value measurement requirements and added new disclosure requirements related to the unobservable inputs of Level 3 measurements and the redemption frequency of Level 2 measurements that calculate net asset value per share. We adopted ASU  2011-04 in 2012. This adoption had no material impact to our financial statements.
	In June 2011, the FASB issued ASU 2011-05, Presentation of Comprehensive Income, which eliminates the option to present other comprehensive income (OCI) in the statement of shareholders’ equity and instead requires net income, the components of OCI, and total comprehensive income to be presented in either one continuous statement or two separate but consecutive statements. The standard also requires that items reclassified from OCI to net income be presented on the face of the financial statements. This standard became effective for us in 2012 and did not have an effect on our results of operations, financial position, or cash flows as it only required a change in the presentation of OCI in our consolidated financial statements.
	In July 2012, the FASB issued ASU 2012-02, Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. Prior to the adoption of ASU 2012-02, entities were required to perform a two-step impairment test as outlined by the ASC. Step one of the two-step indefinite-lived intangible asset impairment test is performed by calculating the fair value of the indefinite-lived intangible asset and comparing the fair value with its carrying amount. If the carrying amount of an indefinite-lived intangible asset exceeds its fair value, then the entity is required to perform the second step of the impairment test to measure the amount of the impairment loss, if any. Under the amendment, an entity has the option to first assess qualitative factors to determine whether it is necessary to perform the current two-step test. If an entity believes, as a result of its qualitative assessment, that it is more-likely-than-not that the fair value of an indefinite-lived intangible asset is less than its carrying amount, the quantitative impairment test is required. Otherwise, no further testing is required. An entity can choose to perform the qualitative assessment on none, some or all of its indefinite-lived intangible assets. Moreover, an entity can bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to step one of the impairment test, and then resume performing the qualitative assessment in any subsequent period. The amendment is effective for annual and interim indefinite-lived intangible asset impairment tests performed for fiscal years beginning after September 15, 2012. Accordingly, we adopted this amendment in fiscal year 2013. This adoption had no impact to our financial statements.
	In February 2013, the FASB issued Accounting Standards Update No. 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which requires entities to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, entities are required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, entities are required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail on these amounts. This standard is effective prospectively for reporting periods beginning after December 15, 2012. Accordingly we will adopt this standard in the first quarter of fiscal year 2014. We are currently evaluating the impact of adopting this guidance.
	In July 2013, the FASB issued ASU No. 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists” which requires companies to present in the financial statements an unrecognized tax benefit as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward except to the extent such items are not available or not intended to be used at the reporting date to settle any additional income taxes that would result from the disallowance of a tax position. In such instances, the unrecognized tax benefit is required to be presented in the financial statements as a liability and not be combined with deferred tax assets. This amendment is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Accordingly, we will adopt this standard in the first quarter of fiscal year 2015. We are currently evaluating the impact of adopting this guidance.

RESTATEMENT_OF_CONSOLIDATED_FI

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	12 Months Ended
	Sep. 30, 2013
RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	'
RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	'
	NOTE 2—RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS
	We have restated our Consolidated Balance Sheets at September 30, 2013 and 2012 and our Consolidated Statements of Income, Comprehensive Income, Changes in Shareholders’ Equity and Cash Flows for the years ended September 30, 2013, 2012, and 2011 including the cumulative impact of corrected errors for periods prior to October 1, 2010.
	The cumulative adjustments to correct the errors in the consolidated financial statements for all periods prior to October 1, 2010 are recorded as adjustments to retained earnings and accumulated other comprehensive income (loss) at September 30, 2010, as shown in the consolidated statements of changes in shareholders’ equity. The cumulative effect of those adjustments decreased previously reported retained earnings by $1.7 million and reduced previously reported accumulated other comprehensive loss by $0.4 million at September 30, 2010.
	The following tables present the summary impacts of the restatement adjustments on our previously reported consolidated retained earnings at September 30, 2010 and consolidated net income for the years ended September 30, 2013, 2012 and 2011 (in thousands):
	Retained earnings at September 30, 2010 - As previously reported	$	553,452
	Adjustments	(1,687		)
	Retained earnings at September 30, 2010 - As restated	$	551,765
		For the Years Ended
		September 30,
		2013			2012			2011
	Net Income - As previously reported	$	19,798		$	91,900		$	83,594
	Adjustments	5,288			5,527			2,450
	Net Income - As restated	$	25,086		$	97,427		$	86,044
	Description of Adjustments
	On February 20, 2014, we announced that we would be restating certain previously issued audited consolidated financial statements and unaudited condensed consolidated financial statements primarily to correct two errors in the recognition of revenue.
	In 2012, we restated our financial statements for the years ended September 30, 2011, 2010 and 2009, the quarters ended March 31, 2012 and December 31, 2011 and each of the prior quarters of 2011 and 2010. This previous restatement was the result of our determination that we had made errors in the calculation of revenues for a significant number of our contracts due to incorrect application of GAAP. In the course of our financial statement closing process for the quarter ended December 31, 2013, we identified two errors related to revenue recognition for two contracts with the same customer that date back to the previous restatement period. The first error was related to the computation of revenues for a contract that was entered into in 2011. The error resulted from a miscalculation in a revenue recognition model that was created during the previous restatement activity. The second error relates to a contract entered into in 2007 and was the result of a failure to appropriately update the contract value in our revenue accounting system as well as a failure to properly account for a 2008 amendment to this contract. Upon modification of this second contract in 2008, the cost-to-cost percentage of completion method should no longer have been used, and revenue should have been recognized using a service-based model.
	In addition to the errors described above, we also made adjustments related to other individually immaterial errors including certain corrections that had been previously identified but not recorded because they were not material, individually or in the aggregate, to our consolidated financial statements. These corrections included certain accrued liabilities and reserves and miscellaneous reclassification entries; adjustments to various income tax and indirect tax accrual accounts; and adjustments to sales and cost of sales to correct cutoff on immaterial revenue recognition transactions.
	The following tables present the impact of the restatement on the our previously issued Consolidated Balance Sheets as of September 30, 2013 and 2012, and our Consolidated Statements of Income, Comprehensive Income and Cash Flows for the years ended September 30, 2013, 2012, and 2011:
		Consolidated Statement of Income									Consolidated Statement of Income									Consolidated Statement of Income
		Year Ended September 30, 2013									Year Ended September 30, 2012									Year Ended September 30, 2011
		Previously						As			Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated			Reported			Adjustments			Restated
		(amounts in thousands, except per share data)									(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
	Net sales:
	Products	$	568,442		$	(6,132	)	$	562,310		$	663,287		$	14,041		$	677,328		$	600,933		$	160		$	601,093
	Services	792,281			6,816			799,097			718,208			8,548			726,756			694,648			5,843			700,491
		1,360,723			684			1,361,407			1,381,495			22,589			1,404,084			1,295,581			6,003			1,301,584
	Costs and expenses:
	Products	429,494			(3,701		)	425,793			451,573			14,605			466,178			418,279			225			418,504
	Services	629,832			(312		)	629,520			594,662			(700		)	593,962			564,062			703			564,765
	Selling, general and administrative	164,876			354			165,230			163,688			501			164,189			159,791			—			159,791
	Restructuring costs	8,139			—			8,139			—			—			—			—			—			—
	Impairment of goodwill	50,865			—			50,865			—			—			—			—			—			—
	Research and development	24,445			—			24,445			28,722			—			28,722			25,260			—			25,260
	Amortization of purchased intangibles	16,680			—			16,680			14,828			—			14,828			14,681			—			14,681
		1,324,331			(3,659		)	1,320,672			1,253,473			14,406			1,267,879			1,182,073			928			1,183,001
	Operating income	36,392			4,343			40,735			128,022			8,183			136,205			113,508			5,075			118,583
	Other income (expense):
	Interest and dividend income	1,576			—			1,576			2,994			—			2,994			2,568			—			2,568
	Interest expense	(3,415		)	(12		)	(3,427		)	(1,550		)	(52		)	(1,602		)	(1,461		)	(80		)	(1,541		)
	Other income (expense) - net	(367		)	1,254			887			821			(455		)	366			1,662			(799		)	863
	Income before income taxes	34,186			5,585			39,771			130,287			7,676			137,963			116,277			4,196			120,473
	Income taxes	14,205			297			14,502			38,183			2,149			40,332			32,373			1,746			34,119
	Net income	19,981			5,288			25,269			92,104			5,527			97,631			83,904			2,450			86,354
	Less noncontrolling interest in income of VIE	183			—			183			204			—			204			310			—			310
	Net income attributable to Cubic	$	19,798		$	5,288		$	25,086		$	91,900		$	5,527		$	97,427		$	83,594		$	2,450		$	86,044
	Net income per share attributable to Cubic:
	Basic	$	0.74		$	0.2		$	0.94		$	3.44		$	0.2		$	3.64		$	3.13		$	0.09		$	3.22
	Diluted	$	0.74		$	0.2		$	0.94		$	3.44		$	0.2		$	3.64		$	3.13		$	0.09		$	3.22
	Weighted average shares used in per share calculations:
	Basic	26,736			—			26,736			26,736			—			26,736			26,736			—			26,736
	Diluted	26,760			—			26,760			26,736			—			26,736			26,736			—			26,736
		Consolidated Statement of Comprehensive Income									Consolidated Statement of Comprehensive Income									Consolidated Statement of Comprehensive Income
		September 31, 2013									September 31, 2012									September 31, 2011
		Previously						As			Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated			Reported			Adjustments			Restated
		(in thousands)									(in thousands)									(in thousands)
	Net income	$	19,981		$	5,288		$	25,269		$	92,104		$	5,527		$	97,631		$	83,904		$	2,450		$	86,354
	Other comprehensive income:
	Adjustment to pension liability, net of taxes	13,501			(395		)	13,106			(5,585		)	—			(5,585		)	(3,285		)	—			(3,285		)
	Foreign currency translation	494			480			974			10,688			189			10,877			(1,250		)	(79		)	(1,329		)
	Net unrealized gains/losses from cash flow hedges, net of tax	3,777			—			3,777			242			—			242			(5,618		)	—			(5,618		)
	Net unrealized gain (loss) on available-for-sale securities, net of tax	(2		)	—			(2		)	—			—			—			—			—			—
Total other comprehensive income (loss)	17,770			85			17,855			5,345			189			5,534			(10,153		)	(79		)	(10,232		)
Total comprehensive income (loss)	37,751			5,373			43,124			97,449			5,716			103,165			73,751			2,371			76,122
	Consolidated Balance Sheet									Consolidated Balance Sheet
	September 30, 2013									September 30, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
	(in thousands)									(in thousands)
ASSETS
Current assets:
Cash and cash equivalents	$	203,892		$	—		$	203,892		$	212,267		$	—		$	212,267
Restricted cash	69,381			—			69,381			68,749			—			68,749
Marketable securities	4,055			—			4,055			—			—			—
Accounts receivable - net	376,143			2,859			379,002			350,697			(1,726		)	348,971
Recoverable income taxes	7,885			—			7,885			7,083			—			7,083
Inventories - net	54,400			5,346			59,746			52,366			(10,271		)	42,095
Deferred income taxes	8,354			—			8,354			7,587			382			7,969
Prepaid expenses and other current assets	10,284			—			10,284			13,977			—			13,977
Total current assets	734,394			8,205			742,599			712,726			(11,615		)	701,111
Long-term contract receivables	19,249			(228		)	19,021			22,070			(152		)	21,918
Long-term capitalized costs	75,520			(6,557		)	68,963			26,875			—			26,875
Property, plant and equipment - net	56,305			—			56,305			55,327			—			55,327
Deferred income taxes	19,322			—			19,322			16,364			—			16,364
Goodwill	134,851			—			134,851			146,933			—			146,933
Purchased intangibles - net	57,542			—			57,542			39,374			—			39,374
Other assets	9,772			—			9,772			6,648			—			6,648
	$	1,106,955		$	1,420		$	1,108,375		$	1,026,317		$	(11,767	)	$	1,014,550
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Trade accounts payable	$	39,016		$	1,294		$	40,310		$	47,917		$	1,154		$	49,071
Customer advances	103,187			(18,880		)	84,307			100,764			(24,813		)	75,951
Accrued compensation and other current liabilities	43,394			—			43,394			52,680			—			52,680
Other current liabilities	62,693			1,923			64,616			55,988			101			56,089
Income taxes payable	8,076			4,655			12,731			20,733			4,014			24,747
Current portion of long-term debt	557			—			557			4,561			—			4,561
Total current liabilities	256,923			(11,008		)	245,915			282,643			(19,544		)	263,099
Long-term debt	102,363			—			102,363			6,942			—			6,942
Accrued pension liability	20,785			—			20,785			46,382			—			46,382
Deferred compendation	9,792			—			9,792			8,619			—			8,619
Income taxes payable	6,769			(335		)	6,434			4,862			382			5,244
Other long-term liabilities	5,396			610			6,006			6,527			615			7,142
Shareholders’ equity:
Common stock	15,825			—			15,825			12,574			—			12,574
Retained earnings	728,424			11,578			740,002			715,043			6,290			721,333
Accumulated other comprehensive loss	(3,378		)	575			(2,803		)	(21,148		)	490			(20,658		)
Treasury stock at cost	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)
Shareholders’ equity related to Cubic	704,793			12,153			716,946			670,391			6,780			677,171
Noncontrolling interest in variable interest entity	134			—			134			(49		)	—			(49		)
Total shareholders’ equity	704,927			12,153			717,080			670,342			6,780			677,122
	$	1,106,955		$	1,420		$	1,108,375		$	1,026,317		$	(11,767	)	$	1,014,550
	Consolidated Statement of Cash Flows									Consolidated Statement of Cash Flows									Consolidated Statement of Cash Flows
	September 30, 2013									September 30, 2012									30-Sep-11
	Previously						As			Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated			Reported			Adjustments			Restated
	(in thousands)									(in thousands)									(in thousands)
Operating Activities:
Net income	$	19,981		$	5,288		$	25,269		$	92,104		$	5,527		$	97,631		$	83,904		$	2,450		$	86,354
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	25,359			—			25,359			22,857			—			22,857			22,341			—			22,341
Share-based compensation expense	3,251			—			3,251			—			—			—			—			—			—
Inventory write-downs	2,760			—			2,760			—			—			—			—			—			—
Impairment of goodwill	50,865			—			50,865			—			—			—			—			—			—
Deferred income taxes	(7,508		)	—			(7,508		)	(1,486		)	—			(1,486		)	2,512			—			2,512
Changes in operating assets and liabilities net of effects from acquisitions:
Accounts receivable	(14,588		)	(4,403		)	(18,991		)	(118,164		)	(4,820		)	(122,984		)	3,566			(1,519		)	2,047
Inventories	(4,219		)	(15,671		)	(19,890		)	(13,636		)	13,809			173			2,442			1,726			4,168
Prepaid expenses and other current assets	3,485			382			3,867			7,574			(142		)	7,432			5,122			(240		)	4,882
Long-term capitalized contract costs	(48,645		)	6,557			(42,088		)	(26,875		)	—			(26,875		)	—			—			—
Accounts payable and other current liabilities	(27,587		)	1,950			(25,637		)	8,525			1,105			9,630			(1,547		)	80			(1,467		)
Customer advances	3,006			5,984			8,990			(37,999		)	(17,770		)	(55,769		)	37,143			(4,483		)	32,660
Income taxes	(19,027		)	(87		)	(19,114		)	11,929			2,290			14,219			(23,713		)	1,569			(22,144		)
Other items	(409		)	0			(409		)	494			1			495			(2,676		)	417			(2,259		)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(13,276		)	—			(13,276		)	(54,677		)	—			(54,677		)	129,094			—			129,094
Investing Activities:
Acquisition of businesses, net of cash acquired	(63,691		)	—			(63,691		)	—			—			—			(126,825		)	—			(126,825		)
Net additions to property, plant and equipment	(9,052		)	—			(9,052		)	(14,226		)	—			(14,226		)	(8,728		)	—			(8,728		)
Purchases of short-term investments	(4,050		)	—			(4,050		)	—			—			—			—			—			—
Proceeds from maturities of short-term investments	—			—			—			25,829			—			25,829			58,252			—			58,252
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(76,793		)	—			(76,793		)	11,603			—			11,603			(77,301		)	—			(77,301		)
Financing Activities:
Proceeds from short-term borrowings	70,000			—			70,000			—			—			—			—			—			—
Principal payments on short-term borrowings	(70,000		)	—			(70,000		)	—			—			—			—			—			—
Proceeds from long-term borrowings	100,000			—			100,000			—			—			—			—			—			—
Principal payments on long-term debt	(8,543		)	—			(8,543		)	(4,549		)	—			(4,549		)	(4,555		)	—			(4,555		)
Contingent consideration payments related to acquisitions of	(7,842		)	—			(7,842		)	—			—			—			—			—			—
Dividends paid to shareholders	(6,417		)	—			(6,417		)	(6,417		)	—			(6,417		)	(7,486		)	—			(7,486		)
Change in restricted cash	(158		)	—			(158		)	(68,584		)	—			(68,584		)	—			—			—
Purchases of treasury stock	—			—			—			—			—			—			(4		)	—			(4		)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	77,040			—			77,040			(79,550		)	—			(79,550		)	(12,045		)	—			(12,045		)
Effect of exchange rates on cash	4,654			—			4,654			5,743			—			5,743			(6,034		)	—			(6,034		)
NET INCREASE (DECREASE) IN CASH AND CASH	(8,375		)	—			(8,375		)	(116,881		)	—			(116,881		)	33,714			—			33,714
Cash and cash equivalents at the beginning of the year	212,267			—			212,267			329,148			—			329,148			295,434			—			295,434
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$	203,892		$	—		$	203,892		$	212,267		$	—		$	212,267		$	329,148		$	—		$	329,148
Financial information in the accompanying footnotes to the consolidated financial statements reflects the effects of the preceding discussions and tables.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Sep. 30, 2013
ACQUISITIONS	'
ACQUISITIONS	'
	NOTE 3—ACQUISITIONS
	NEK
	On December 14, 2012, Cubic acquired from NEK Advanced Securities Group, Inc. (Seller) the customer contracts and operating assets of NEK Special Programs Group LLC (NEK), which consists of the Seller’s Special Operation Forces training business based  in Fayetteville, North Carolina and Colorado Springs, Colorado. This acquisition has expanded the scope of services and customer base of our Mission Support Services (MSS) segment. In connection with the acquisition, we hired more than 200 employees of the Seller’s Special Operations Forces training business. This transaction has been accounted for as a business combination. The results of the acquired operations have been included in our consolidated financial statements since the acquisition date. For the year ended September 30, 2013 the amount of NEK’s sales and net loss after taxes included in our Consolidated Statement of Income were $31.6 million and $0.5 million, respectively. NEK’s net loss after tax excludes any allocation of the goodwill impairment described in Note  8 that is recognized at the reporting unit level. Included in our operating results are $0.6 million in transaction related costs incurred during the year ended September 30, 2013 related to the NEK acquisition.
	The acquisition agreement states that the cost of the acquisition will total $52.0 million, adjusted by the difference between the net working capital acquired and targeted working capital amounts, less amounts that will not be due if certain future events fail to occur. The acquisition-date fair value of consideration transferred is estimated to be $52.6 million. Through September 30, 2013 we have  paid the Seller cash consideration of $48.1 million from our existing cash resources and we have recorded a current liability of approximately $4.5 million at September 30, 2013 as an estimate of additional cash consideration that is due to the Seller. The timing of the payment of $1.0 million of the additional cash consideration will be accelerated if the Seller causes certain events to occur, but will ultimately be paid over the passage of time regardless of whether these events occur. Approximately $3.5 million of the additional cash consideration is contingent upon future events, including the novation of certain of the Seller’s contracts to NEK. We have estimated the fair value of the contingent consideration using a probability-weighted discounted cash flow model. We have estimated that the probability of our payment to the Seller of any amounts less than the maximum possible additional cash consideration of $3.5 million is remote. As such, we have estimated that the fair value of the additional cash consideration at September 30, 2013 approximates the maximum possible contingent payments to the Seller of $3.5 million. There has been no change in the estimated fair value of the total estimated contingent payments to be made to the Seller since the date of the acquisition.
	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):
	Customer relationships	$	13.3
	Corporate trade names	4.9
	Non-compete agreements	0.2
	Accounts receivable -billed	3.1
	Accounts receivable -unbilled	7.7
	Accounts payable	(3.0		)
	Other net liabilities assumed	(0.4		)
	Net identifiable assets acquired	25.8
	Goodwill	26.8
	Net assets acquired	$	52.6
	The estimated fair value of the accounts receivable is preliminary and will be finalized as further information is received from the Seller and a customer regarding the billed amounts.
	The fair values of purchased intangibles were determined using the valuation methodology deemed to be the most appropriate for each type of asset being valued. Each of the valuation methodologies used were various methods under the income approach. The trade names valuation used the relief from royalty approach. The customer relationships valuation used the excess earnings approach and   the non-compete agreements valuation used the with and without approach. The intangible assets will be amortized using a combination of straight-line and accelerated methods based on the expected cash flows from the assets, over a weighted average useful life of four years from the date of acquisition.
	The goodwill resulting from the acquisition consists primarily of the synergies expected from combining the operations of NEK and our MSS business and the acquired assembled workforce. The anticipated synergies include the ability to expand services offerings and cost reductions. The amount recorded as goodwill is allocated to our MSS segment and is expected to be deductible for tax purposes.
	NextBus
	On January 24, 2013, Cubic acquired all of the outstanding capital stock of NextBus, Inc. (NextBus) from Webtech Wireless, Inc.. NextBus provides products and services to transit agencies which provide real-time passenger information to transit passengers, expanding the portfolio of services and customer base of our Cubic Transportation Systems (CTS) segment. This transaction has been accounted for as a business combination. The results of the acquired NextBus operations have been included in our consolidated financial statements since the acquisition date. For the year ended September 30, 2013 the amount of NextBus’ sales and net loss after taxes included in our Consolidated Statement of Income were $7.8 million and $0.4 million, respectively. Included in the NextBus operating results are $0.2 million in transaction related costs incurred during the year ended September 30, 2013.
	We paid the seller cash of $20.2 million for NextBus from our existing cash resources. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):
	Customer relationships	$	8.8
	Accounts receivable, net	2.2
	Backlog	1.7
	Acquired technology	1.3
	Corporate trade names	1
	Accounts payable and accrued expenses	(1.1		)
	Deferred tax liabilities, net	(3.3		)
	Other net liabilities assumed	(1.2		)
	Net identifiable assets acquired	9.4
	Goodwill	10.8
	Net assets acquired	$	20.2
	The net deferred tax liabilities were primarily recorded to reflect the tax impact of the identified intangible assets that will not generate tax deductible amortization expense. The fair values of purchased intangibles were determined using the valuation methodology deemed to be the most appropriate for each type of asset being valued. Each of the valuation methodologies used were various methods under the income approach. The customer relationships and backlog valuations used the excess earnings approach. The trade names and technology valuations used the relief from royalty approach.
	The goodwill resulting from the acquisition consists primarily of the synergies expected from combining the operations of NextBus and our CTS business and the acquired assembled workforce. The anticipated synergies include the ability to expand services offerings and cost reductions. The amount recorded as goodwill is allocated to our CTS segment and is not expected to be deductible for tax purposes.
	AIS
	On July 1, 2013 we acquired certain assets of Advanced Interactive Systems (AIS) and all of the capital stock of its foreign  subsidiaries through a bankruptcy auction. AIS is a supplier of live fire specialized range facilities, virtual simulation products, engineering design and project management services for counter-terrorism, law enforcement and military forces worldwide. The results of the acquired AIS operations have been included in our consolidated financial statements since the acquisition date. For the year ended September 30, 2013 the amount of AIS’ sales and net income after taxes included in our Consolidated Statement of Income were $2.0 million and $0.1 million, respectively.
	We paid cash of $2.0 million from our existing cash resources, net of cash acquired, for the assets of AIS. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):
	Customer relationships	$	1.4
	Technology	0.9
	Backlog	0.6
	Other net assets acquired	(1.5		)
	Net identifiable assets acquired	1.4
	Goodwill	0.6
	Net assets acquired	$	2
	The estimated fair values of the assets acquired and liabilities assumed, including the fair value of liabilities for potential claims from customers and the fair value of receivables are preliminary estimates pending the finalization of our valuation analyses. These values will be finalized as further information is received from the customers. The amount recorded as goodwill is allocated to our CDS segment and is not expected to be deductible for tax purposes.
	PSMC
	On July 1, 2013 we acquired certain assets of PS Management Consultants Pty Ltd. (PSMC). PSMC is a specialist project management and engineering enterprise, based in Canberra, Australia. The results of the acquired PSMC operations have been included in our consolidated financial statements since the acquisition date. For the year ended September 30, 2013 the amount of PSMC’s sales and net income after taxes included in our Consolidated Statement of Income were $1.7 million and $0.1 million, respectively.
	We paid cash of $1.3 million from our existing cash resources to acquire PSMC. The following table summarizes the estimated fair values of the assets acquired at the acquisition date (in millions):
	Customer relationships	$	0.6
	Backlog	0.1
	Net identifiable assets acquired	0.7
	Goodwill	0.6
	Net assets acquired	$	1.3
	The goodwill resulting from the acquisition consists primarily of the synergies expected from combining the operations of PSMC and our CDS business and the acquired assembled workforce. The anticipated synergies include the ability to expand services offerings and cost reductions. The amount recorded as goodwill is allocated to our CDS segment and is not expected to be deductible for tax purposes.
	Abraxas
	On December 20, 2010 we acquired all of the outstanding capital stock of Abraxas Corporation (Abraxas), a company that provides services that are complementary to our Mission Support Services (MSS) business including risk mitigation services, and subject matter and operational expertise for law enforcement and homeland security clients. The results of Abraxas’ operations have been included in our consolidated financial statements since the acquisition date.
	We paid $126.0 million in cash from our existing cash resources to acquire Abraxas. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):
	Customer relationships	$	20.1
	Backlog	11.5
	Corporate trade names	5.7
	Non-compete agreements	5.2
	Recoverable income taxes	4.3
	Deferred tax liabilities, net	(7.6		)
Net tangible assets acquired	5.1
Net identifiable assets acquired	44.3
Goodwill	81.7
Net assets acquired	$	126
The recoverable income taxes are primarily related to carryback claims for the tax benefit of acquired net operating losses. The net deferred tax liabilities were recorded to reflect the tax impact of the identified intangible assets that will not generate tax deductible amortization expense, net of the future tax benefit of acquired net operating loss carryforwards. The intangible assets, which include trade name, customer relationships, non-compete agreements and backlog, will be amortized using a combination of straight-line and accelerated methods based on the expected cash flows from the assets, over a weighted average useful life of 6 years from the date of acquisition.
Pro forma information
The following unaudited pro forma information presents our consolidated results of operations as if NEK, NextBus, AIS and PSMC had been included in our consolidated results since October 1, 2011 (in millions):
	Years Ended
	September 30,
	2013			2012
	(As Restated)			(As Restated)
Net sales	$	1,385.30		$	1,468.00
Net income attributable to Cubic	26.2			99.2
The pro forma information includes adjustments to give effect to pro forma events that are directly attributable to the acquisitions and have a continuing impact on operations including the amortization of purchased intangibles and the elimination of interest expense for the repayment of debt. No adjustments were made for transaction expenses, other adjustments that do not reflect ongoing operations or for operating efficiencies or synergies. The pro forma financial information is not necessarily indicative of what the consolidated financial results of our operations would have been had the acquisitions been completed on October 1, 2011, and it does not purport to project our future operating results.
Subsequent event
On November 26, 2013, we acquired all of the outstanding capital stock of Intelligent Transport Management Solutions Limited (ITMS), a wholly owned U.K. subsidiary of Serco Limited.  ITMS is a provider of traffic management systems technology, traffic and road enforcement and the maintenance of traffic signals, emergency equipment and other critical road and tunnel infrastructure. ITMS will be included within our CTS segment. The total estimated acquisition-date fair value of consideration transferred for ITMS was approximately $70 million.
We expect to complete the preliminary determination of the fair value of acquired assets and liabilities as well as the acquired goodwill of ITMS during the first quarter of 2014.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Sep. 30, 2013
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	NOTE 4—FAIR VALUE OF FINANCIAL INSTRUMENTS
	The valuation techniques required to determine fair value are based upon observable and unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect internal market assumptions. The two types of inputs create the following fair value hierarchy:
	·                  Level 1 - Quoted prices for identical instruments in active markets.
	·                  Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable.
	·                  Level 3 - Significant inputs to the valuation model are unobservable.
	The fair value of cash equivalents and short term investments approximates their cost. The fair value of our available for sale marketable securities is determined based on quoted market prices for identical securities. Derivative financial instruments are measured at fair value, the material portions of which are based on active or inactive markets for identical or similar instruments or model-derived valuations whose inputs are observable. Where model-derived valuations are appropriate, we use the applicable credit spread as the discount rate. Credit risk related to derivative financial instruments is considered minimal and is managed by requiring high credit standards for counterparties and through periodic settlements of positions.
	The fair value of our contingent consideration obligation to the Seller of NEK is revalued to its fair value each period and any recorded increase or decreases is recorded into selling, general and administrative expense. Any changes in the assumed timing and amount of the probability of payment scenarios could impact the fair value. We have estimated the fair value of the contingent consideration using a probability-weighted discounted cash flow model. We have estimated that the probability of payment of any amounts less than the maximum possible additional cash consideration is remote, and we have estimated that the contingent consideration amounts will be due within twelve months of the acquisition date. As such, we have estimated that the fair value of the additional cash consideration approximates the maximum possible contingent payments to the Seller. There was no change in the fair value of the contingent consideration between the date of the acquisition of NEK and September 30, 2013 other than for payments of amounts to the Seller; therefore, there has been no change in contingent consideration recorded in operations. Significant judgment is employed in determining the appropriateness of these assumptions as of the acquisition date and each subsequent period. Accordingly, changes in the assumptions described above can materially impact the amount of contingent consideration expense we record in any period.
	The following table presents assets and liabilities measured and recorded at fair value on our balance sheets on a recurring basis (in thousands):
		September 30, 2013								September 30, 2012
		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Total
	Assets
	Cash equivalents	$	125,512	$	—	$	—	$	125,512	$	171,300	$	—	$	171,300
	Marketable securities	4,055		—		—		4,055		—		—		—
	Current derivative assets	—		1,597		—		1,597		—		3,779		3,779
	Noncurrent derivative assets	—		6,096		—		6,096		—		3,713		3,713
	Total assets measured at fair value	129,567		7,693		—		137,260		171,300		7,492		178,792
	Liabilities
	Current derivative liabilities	—		2,360		—		2,360		—		6,839		6,839
	Noncurrent derivative liabilities	—		5,366		—		5,366		—		6,498		6,498
	Contingent consideration to seller of NEK	—		—		3,485		3,485		—		—		—
	Total liabilities measured at fair value	$	—	$	7,726	$	3,485	$	11,211	$	—	$	13,337	$	13,337
	We carry financial instruments, including cash equivalents, accounts receivable, accounts payable and accrued liabilities at cost, which we believe approximates fair value because of the short-term maturity of these instruments.  The fair value of long-term debt is calculated by discounting the value of the note based on market interest rates for similar debt instruments, which is a Level 2  technique. The following table presents the estimated fair value and carrying value of our long-term debt (in millions):
	September 30,	2013		2012
	Fair value	$	95.8	$	12.5
	Carrying value	102.9		11.5
	Due to the impairment of goodwill for MSS reporting unit, the goodwill for MSS was measured at its estimated fair value at July 1, 2013. We estimated the fair value of the goodwill primarily based on the discounted projected cash flows of the underlying MSS operations, a Level 3 fair value measurement technique. See Note 8 for a further discussion of the goodwill impairment. We did not have any significant non-financial assets or liabilities measured at fair value on a non-recurring basis except for the MSS goodwill.

ACCOUNTS_RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Sep. 30, 2013
ACCOUNTS RECEIVABLE	'
ACCOUNTS RECEIVABLE	'
	NOTE 5—ACCOUNTS RECEIVABLE
	The components of accounts receivable under long-term contracts are as follows (in thousands):
	September 30,	2013			2012
		(As Restated)			(As Restated)
	U.S. Government Contracts:
	Amounts billed	$	51,529		$	42,852
	Recoverable costs and accrued profits on progress completed—not billed	60,435			77,750
		111,964			120,602
	Commercial Customers:
	Amounts billed	47,454			48,280
	Recoverable costs and accrued profits on progress completed—not billed	221,911			184,927
		269,365			233,207
		381,329			353,809
	Less unbilled amounts not currently due—commercial customers	(19,021		)	(21,918		)
		$	362,308		$	331,891
	A portion of recoverable costs and accrued profits on progress completed is billable under progress or milestone payment provisions  of the related contracts. The remainder of these amounts is billable upon delivery of products or furnishing of services, with an immaterial amount subject to retainage provisions of the contracts. It is anticipated that we will bill and collect substantially the entire unbilled portion of receivables identified as current assets under progress billing provisions of the contracts or upon completion of milestones and/or acceptance by the customers during fiscal 2014. The amount classified as not currently due is an estimate of the amount of long-term contract accounts receivable that will not be collected within one year from September 30, 2013 under transportation systems contracts in the U.S., Australia and the U.K.

INVENTORIES

INVENTORIES	12 Months Ended
	Sep. 30, 2013
INVENTORIES	'
INVENTORIES	'
	NOTE 6—INVENTORIES
	Significant components of inventories are as follows (in thousands):
	September 30,	2013			2012
		(As Restated)			(As Restated)
	Work in process and inventoried costs under long-term contracts	$	80,918		$	68,525
	Materials and purchased parts	693			858
	Customer advances	(21,865		)	(27,288		)
		$	59,746		$	42,095
	At September 30, 2013, work in process and inventoried costs under long-term contracts includes approximately $5.8 million in costs incurred outside the scope of work or in advance of a contract award, compared to $1.9 million as of September 30, 2012. We believe it is probable that we will recover the costs inventoried at September 30, 2013, plus a profit margin, under contract change orders or awards within the next year.
	Costs we incur for certain U.S. federal government contracts include general and administrative costs as allowed by government cost accounting standards. The amounts remaining in inventory at September 30, 2013 and 2012 were $7.1 million and $5.4 million, respectively.

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Sep. 30, 2013
PROPERTY, PLANT AND EQUIPMENT	'
PROPERTY, PLANT AND EQUIPMENT	'
	NOTE 7—PROPERTY, PLANT AND EQUIPMENT
	Significant components of property, plant and equipment are as follows (in thousands):
	September 30,	2013			2012
	Land and land improvements	$	15,996		$	16,045
	Buildings and improvements	45,854			44,376
	Machinery and other equipment	95,898			94,113
	Leasehold improvements	9,714			8,688
	Accumulated depreciation and amortization	(111,157		)	(107,895		)
		$	56,305		$	55,327
	Our provisions for depreciation of plant and equipment and amortization of leasehold improvements amounted to $8.7 million, $8.0 million and $7.7 million in 2013, 2012 and 2011, respectively. Generally, we use straight-line methods for real property over estimated useful lives ranging from 15 to 39 years or the term of the underlying lease for leasehold improvements. We use accelerated methods (declining balance and sum-of-the-years-digits) for machinery and equipment over estimated useful lives ranging from 5 to 10 years.

GOODWILL_AND_PURCHASED_INTANGI

GOODWILL AND PURCHASED INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2013
GOODWILL AND PURCHASED INTANGIBLE ASSETS	'
GOODWILL AND PURCHASED INTANGIBLE ASSETS	'
	NOTE 8—GOODWILL AND PURCHASED INTANGIBLE ASSETS
	The changes in the carrying amount of goodwill for the two years ended September 30, 2013 are as follows (in thousands):
		Transportation			Defense			Mission			Total
		Systems			Systems			Support
								Services
	Balances at October 1, 2011	$	7,269		$	20,653		$	118,433		$	146,355
	Foreign currency exchange rate changes	248			330			—			578
	Balances at September 30, 2012	7,517			20,983			118,433			146,933
	Acquisitions (see Note 3)	10,837			1,223			26,782			38,842
	Impairment of goodwill	—			—			(50,865		)	(50,865		)
	Foreign currency exchange rate changes	(53		)	(6		)	—			(59		)
	Balances at September 30, 2013	$	18,301		$	22,200		$	94,350		$	134,851
	We completed our annual goodwill impairment test as of July 1, 2013. The first step of the goodwill impairment test compares the fair value of our reporting units to their carrying values. We estimate the fair value of our reporting units primarily based on the discounted projected cash flows of the underlying operations. Slowed defense spending and margin compression due to competitive pressures on bid rates have impacted operating results and tempered the projected cash flows of our MSS reporting unit, negatively impacting our estimate of its fair value. Step one of the impairment test concluded that the carrying value of our MSS reporting unit, including goodwill, exceeded its estimated fair value. For our remaining two reporting units, the estimated fair values were in excess of their carrying values.
	For our MSS reporting unit, we performed the second step of the goodwill impairment test to measure the amount of the impairment loss, if any. The second step of the test requires the allocation of the reporting unit’s fair value to its assets and liabilities, including any unrecognized intangible assets, in a hypothetical analysis that calculates the implied fair value of goodwill as if the reporting unit was being acquired in a business combination. If the implied fair value of goodwill is less than the carrying value, the difference is recorded as an impairment loss. Based on the results of the step two analysis, we recorded a $50.9 million goodwill impairment in 2013.
	Purchased Intangible Assets: The table below summarizes our purchased intangible assets (in thousands):
		September 30, 2013									September 30, 2012
		Gross Carrying			Accumulated			Net			Gross			Accumulated			Net Carrying
		Amount			Amortization			Carrying			Carrying			Amortization			Amount
								Amount			Amount
	Contract and program intangibles	$	97,424		$	(54,712	)	$	42,712		$	71,145		$	(40,785	)	$	30,360
	Other purchased intangibles	22,915			(8,085		)	14,830			14,560			(5,546		)	9,014
	Total	$	120,339		$	(62,797	)	$	57,542		$	85,705		$	(46,331	)	$	39,374
	Our purchased intangible assets are subject to amortization and we use a combination of straight-line and accelerated methods, based on the expected cash flows from the assets, over a weighted average period of 6 years. Total amortization expense for 2013, 2012 and 2011 was $16.7 million, $14.8 million and $14.7 million, respectively.
	The table below shows our expected amortization of purchased intangibles as of September 30, 2013, for each of the next five years and thereafter (in thousands):
		Transportation			Defense			Mission			Total
		Systems			Systems			Support
								Services
	2014	$	3,247		$	1,869		$	10,420		$	15,536
	2015	2,961			1,239			7,690			11,890
	2016	2,775			783			4,714			8,272
	2017	2,675			253			2,452			5,380
	2018	2,570			44			1,775			4,389
	Thereafter	5,765			—			6,310			12,075
		$	19,993		$	4,188		$	33,361		$	57,542

FINANCING_ARRANGEMENTS

FINANCING ARRANGEMENTS	12 Months Ended
	Sep. 30, 2013
FINANCING ARRANGEMENTS	'
FINANCING ARRANGEMENTS	'
	NOTE 9—FINANCING ARRANGEMENTS
	Long-term debt consists of the following (in thousands):
	September 30,	2013			2012
	Series A senior unsecured notes payable to a group of insurance companies, interest fixed at 3.35%	$	50,000		$	—
	Series B senior unsecured notes payable to a group of insurance companies, interest fixed at 3.35%	50,000			—
	Unsecured notes payable to a group of insurance companies	—			8,000
	Mortgage note from a U.K. financial institution, with quarterly installments of principal and interest at 6.48%	2,920			3,503
		102,920			11,503
	Less current portion	(557		)	(4,561		)
		$	102,363		$	6,942
	Maturities of long-term debt for each of the five years in the period ending September 30, 2018, are as follows: 2014 — $0.6 million; 2015 — $0.6 million; 2016 — $0.6 million; 2017 — $0.6 million; 2018 — $0.5 million.
	Interest paid amounted to $3.7 million, $7.4 million and $1.1 million in 2013, 2012 and 2011, respectively. Interest paid in 2013 included a final payment of $0.6 million of interest in connection with our payment to the U.S. District Court in April 2012 for an arbitration award with the Ministry of Defense for the Armed Forces of the Islamic Republic of Iran. $5.9 million was paid in 2012 (See Note 16 for further information).
	In March 2013, we entered into a note purchase and private shelf agreement pursuant to which we agreed to issue $100.0 million of senior unsecured notes, bearing interest at a rate of 3.35% and maturing on March 12, 2025. Notes with an aggregate principal amount of $50.0 million were issued on March 12, 2013 and notes with the remaining aggregate principal amount of $50.0 million were issued on April 23, 2013. Interest on these notes is due semi-annually and principal payments are due from 2021 through 2025. In addition, pursuant to the agreement, we may from time to time issue and sell, and the purchasers may in their sole discretion purchase, within the next three years, additional senior notes in aggregate principal amount of up to $25.0 million that will have terms, including interest rate, as we and the purchasers may agree upon at the time of issuance.
	We have a committed five-year revolving credit agreement (Revolving Credit Agreement) with a group of financial institutions in the amount of $200 million, which expires in May 2017. The available line of credit is reduced by any letters of credit issued under the Revolving Credit Agreement. As of September 30, 2013, there were no borrowings under this agreement; however, there were letters of credit outstanding totaling $23.5 million, which reduce the available line of credit to $176.5 million.
	We have a secured letter of credit facility agreement with a bank (Secured Letter of Credit Facility) which expires in March 2014. At September 30, 2013 there were letters of credit outstanding under this agreement of $54.4 million. Of our total restricted cash of $69.4 million at September 30, 2013, $68.9 million of this amount was held on deposit in the U.K. as collateral in support of this Secured Letter of Credit Facility. We are required to leave the cash in the restricted account so long as the bank continues to maintain associated letters of credit under the facility. The maximum amount of letters of credit currently allowed by the facility is $62.6 million, and any increase above this amount would require bank approval and additional restricted funds to be placed on deposit. The term of the facility is one year; however we may choose at any time to terminate the facility and move the associated letters of credit to another credit facility. Letters of credit outstanding under the Secured Letter of Credit Facility do not reduce the available line of credit under the Revolving Credit Agreement.
	As of September 30, 2013, we had letters of credit and bank guarantees outstanding totaling $89.6 million, including the letters of credit outstanding under the Revolving Credit Agreement and the Secured Letter of Credit Facility, which guarantee either our performance or customer advances under certain contracts. In addition, we had financial letters of credit outstanding totaling $12.4 million as of September 30, 2013, which primarily guarantee our payment of certain self-insured liabilities. We have never had a drawing on a letter of credit instrument, nor are any anticipated; therefore, we estimate the fair value of these instruments to be zero.
	We maintain short-term borrowing arrangements in New Zealand and Australia totaling $0.5 million New Zealand dollars (equivalent to approximately $0.4 million) and $3.0 million Australian dollars (equivalent to approximately $2.9 million) to help meet the short- term working capital requirements of our subsidiaries in those countries. At September 30, 2013, no amounts were outstanding under these borrowing arrangements.
	The terms of certain of our lending and credit agreements include provisions that require and/or limit, among other financial ratios and measurements, the permitted levels of debt, coverage of cash interest expense, and under certain circumstances, payments of dividends or other distributions to shareholders. As of December 31, 2013 this agreement does not restrict such distributions to shareholders. As a result of our restatement, we have been unable to comply with covenants requiring us to provide our lenders with audited financial statements and interim financial information on a timely basis. However, we have entered into amendments to our financing arrangements which have included waivers to extend the dates by which we are required to deliver our audited financial statements and interim financial information to May 31, 2014, and as such we are not in default under our lending arrangements or credit agreements.
	Our self-insurance arrangements are limited to certain workers’ compensation plans, automobile liability and product liability claims. Under these arrangements, we self-insure only up to the amount of a specified deductible for each claim. Self-insurance liabilities included in other current liabilities on the balance sheet amounted to $8.8 million and $8.7 million as of September 30, 2013, and 2012 respectively.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Sep. 30, 2013
COMMITMENTS	'
COMMITMENTS	'
	NOTE 10—COMMITMENTS
	We lease certain office, manufacturing and warehouse space, vehicles, and other office equipment under non-cancelable operating leases expiring in various years through 2027. These leases, some of which may be renewed for periods up to 10 years, generally require us to pay all maintenance, insurance and property taxes. Several leases are subject to periodic adjustment based on price indices or cost increases. Rental expense (net of sublease income of $0.2 million in 2013, $0.4 million in 2012 and $0.6 million in 2011) for all operating leases amounted to $12.6 million, $10.2 million and $9.1 million in 2013, 2012 and 2011 respectively.
	Future minimum payments, net of minimum sublease income, under non-cancelable operating leases with initial terms of one year or more consist of the following for the next five years and thereafter, as of September 30, 2013 (in thousands):
	2014	$	12,405
	2015	9,710
	2016	7,102
	2017	4,870
	2018	5,831
	Thereafter	3,057
		$	42,975

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2013
INCOME TAXES	'
INCOME TAXES	'
	NOTE 11—INCOME TAXES
	Significant components of the provision for income taxes are as follows:
	Years ended September 30,	2013			2012			2011
		(in thousands)
		(As Restated)			(As Restated)			(As Restated)
	Current:
	Federal	$	8,198		$	15,448		$	(804	)
	State	2,437			1,927			810
	Foreign	18,581			21,005			24,531
	Total current	29,216			38,380			24,537
	Deferred:
	Federal	(14,182		)	331			9,356
	State	(2,720		)	328			299
	Foreign	2,188			1,293			(73		)
	Total deferred provision	(14,714		)	1,952			9,582
	Total income tax expense	$	14,502		$	40,332		$	34,119
	Significant components of our deferred tax assets and liabilities are as follows:
	September 30,	2013			2012
		(in thousands)
		(As Restated)			(As Restated)
	Deferred tax assets:
	Accrued employee benefits	$	11,642		$	12,490
	Long-term contracts and inventory valuation reductions	14,152			8,343
	Allowances for loss contingencies	5,441			6,242
	Deferred compensation	4,346			3,756
	Property, plant and equipment	1,127			726
	Intangible assets	477			—
	Retirement benefits	5,678			14,549
	State research and development credit carryforward	4,839			3,882
	Net operating losses	18,639			11,291
	Foreign currency mark-to-market	302			2,192
	Other	1,746			313
	Subtotal	68,389			63,784
	Valuation allowance	(8,801		)	(4,205		)
	Deferred tax assets	59,588			59,579
	Deferred tax liabilities:
	Intangible assets	—			8,608
	Deferred revenue	28,865			25,277
	State taxes	995			269
	Foreign currency mark-to-market	290			146
	Other	1,762			946
	Deferred tax liabilities	31,912			35,246
	Net deferred tax asset	$	27,676		$	24,333
	We calculate deferred tax assets and liabilities based on differences between financial reporting and tax bases of assets and liabilities, and measure them using the enacted tax rates and laws that we expect will be in effect when the differences reverse. Certain items within the 2012 presentation of the components of deferred tax assets and liabilities have been reclassified to conform to the current year presentation. The reclassifications primarily relate to $3.3 million of accrued pension costs reclassified from accrued employee benefits to retirements benefits and $0.7 million of reserves reclassified from long-term contracts and inventory valuation reductions to allowances for loss contingencies.
	As of September 30, 2013, we had $60.3 million of foreign operating loss carryforwards and $10.9 million of unused state tax credits that are not subject to expiration.
	We are required to assess whether a valuation allowance should be recorded against our deferred tax assets (DTAs) by jurisdiction based on the consideration of all available evidence, with significant weight given to evidence that can be objectively verified and using a “more likely than not” realization standard. As of September 30, 2013, we evaluated our net deferred income tax assets, including an assessment of the cumulative income or loss over the prior three-year and future periods, to determine if a valuation allowance is required. With respect to Australia, a significant negative factor in our assessment at September 30, 2013 was the determination that our Australian operations had a three-year historical cumulative loss as of the end of the year. After considering our recent history of losses and future sources of taxable income in the near-term, we recorded a valuation allowance on our net deferred tax assets related to Australia, with a corresponding charge to our income tax provision, of approximately $4.0 million in the quarter ended September 30, 2013. We will continue to assess the need for a valuation allowance on deferred tax assets by evaluating both positive and negative evidence that may exist.
	The reconciliation of income tax computed at the U.S. federal statutory tax rate to income tax expense is as follows:
	Years ended September 30,	2013			2012			2011
					(in thousands)
		(As Restated)			(As Restated)			(As Restated)
	Tax at U.S. statutory rate	$	13,921		$	48,287		$	42,165
	State income taxes, net of federal tax effect	120			1,364			1,297
	Nondeductible expenses	1,609			286			893
	Change in reserve accrued for tax contingencies	(673		)	(2,752		)	2,154
	Impact of goodwill impairment loss	10,046			—			—
	Change in valuation allowance	4,044			—			—
	Tax effect from foreign earnings repatriation	—			2,773			—
	Foreign earnings taxed at less than statutory rate	(7,521		)	(7,847		)	(6,787		)
	R&D credits generated in the current year	(3,202		)	(906		)	(2,696		)
	Reinstatement of federal research and development credit	(1,937		)	—			(1,406		)
	Manufacturing deduction	(1,333		)	(630		)	(1,476		)
	Other	(572		)	(243		)	(25		)
		$	14,502		$	40,332		$	34,119
We are subject to ongoing audits from various taxing authorities in the jurisdictions in which we do business. As of September 30, 2013, the fiscal tax years open under the statute of limitations in significant jurisdictions include 2009-2013 in the U.K., 2008-2013 in New Zealand and 2010-2013 in the U.S. We have effectively settled all tax matters with the IRS for fiscal years prior to and including fiscal year 2010. We believe we have adequately provided for uncertain tax issues we have not yet resolved with federal, state and foreign tax authorities. Although not more likely than not, the most adverse resolution of these issues could result in additional charges to earnings in future periods. Based upon a consideration of all relevant facts and circumstances, we do not believe the ultimate resolution of uncertain tax issues for all open tax periods will have a material adverse effect upon our financial condition or results of operations.
We have recorded liabilities for unrecognized tax benefits related to permanent and temporary tax adjustments as set forth below. The net changes in the liability were as follows:
Years ended September 30,	2013			2012
	(in thousands)
	(As Restated)			(As Restated)
Balance at October 1	$	8,649		$	10,940
Increase (decrease) related to tax positions in prior years:
Recognition of benefits from expiration of statutes	(575		)	(1,227		)
Settlements with taxing authorities	(2,332		)	(1,257		)
Other	824			(586		)
Tax positions related to the current year	552			567
Currency translation adjustment	(40		)	212
Balance at September 30	$	7,078		$	8,649
At September 30, 2013, the amount of unrecognized tax benefits from permanent tax adjustments that, if recognized, would affect the effective tax rate was $4.8 million. During the next 12 months, it is reasonably possible that resolution of reviews by taxing authorities, both domestic and international, could be reached with respect to approximately $2.2 million of the unrecognized tax benefits depending on the timing of examinations or expiration of statute of limitations, either because the Company’s tax positions are sustained or because the Company agrees to their disallowance and pays the related income tax. The amount of net interest and penalties recognized as a component of income tax expense during 2013, 2012 and 2011 was not material. Interest and penalties accrued at September 30, 2013 and 2012 amounted to $2.2 million and $3.7 million, respectively, bringing the total liability for uncertain tax issues to $9.3 million and $12.3 million, respectively, as of September 30, 2013 and 2012.
Cash amounts paid for income taxes, net of refunds received, were $42.1 million, $25.4 million and $42.1 million in 2013, 2012 and 2011, respectively.
Income (loss) before income taxes includes the following components (in thousands):
Years ended September 30,	2013			2012			2011
	(As Restated)			(in thousands)			(As Restated)
				(As Restated)
United States	$	(31,640	)	$	38,692		$	33,879
Foreign	71,411			99,271			86,594
Total	$	39,771		$	137,963		$	120,473
Undistributed earnings of all our foreign subsidiaries amounted to approximately $292.2 million at September 30, 2013. We consider those earnings to be indefinitely reinvested and, accordingly, we have not provided for U.S. federal and state income taxes thereon and have determined that no amounts of undistributed earnings are available for distribution. Upon distribution of those earnings in the form of dividends or otherwise, we would be subject to both U.S. income taxes and withholding taxes payable to the foreign countries, but would also be able to offset unrecognized foreign tax credit carryforwards. It is not practicable for us to determine the total amount of unrecognized deferred U.S. income tax liability because of the complexities associated with its hypothetical calculation.

DERIVATIVE_INSTRUMENTS_AND_HED

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	12 Months Ended
	Sep. 30, 2013
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	'
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	'
	NOTE 12—DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES
	In order to manage our exposure to fluctuations in interest and foreign currency exchange rates we utilize derivative financial instruments such as forward starting swaps and foreign currency forwards. We do not use any derivative financial instruments for trading or other speculative purposes.
	All derivatives are recorded at fair value, however, the classification of gains and losses resulting from changes in the fair values of derivatives are dependent on the intended use of the derivative and its resulting designation. If a derivative is designated as a fair value hedge, then a change in the fair value of the derivative is offset against the change in the fair value of the underlying hedged item and only the ineffective portion of the hedge, if any, is recognized in earnings. If a derivative is designated as a cash flow hedge, then the effective portion of a change in the fair value of the derivative is recognized as a component of accumulated other comprehensive income until the underlying hedged item is recognized in earnings, or the forecasted transaction is no longer probable of occurring. If  a derivative does not qualify as a highly effective hedge, any change in fair value is immediately recognized in earnings. We formally document all hedging relationships for all derivative hedges and the underlying hedged items, as well as the risk management objectives and strategies for undertaking the hedge transactions. We classify the fair value of all derivative contracts as current or non- current assets or liabilities, depending on the realized and unrealized gain or loss position of the hedged contract at the balance sheet date, and the timing of future cash flows. The cash flows from derivatives treated as hedges are classified in the Consolidated Statements of Cash Flows in the same category as the item being hedged.
	The following table shows the notional principal amounts of our outstanding derivative instruments as of September 30, 2013 and 2012 (in thousands):
		Notional Principal
	September 30,	2013			2012
	Instruments designated as accounting hedges:
	Foreign currency forwards	$	361,337		$	382,500
	Forward starting swap	58,415			58,415
	Instruments not designated as accounting hedges:
	Foreign currency forwards	$	2,697		$	5,945
	The notional principal amounts for outstanding derivative instruments provide one measure of the transaction volume outstanding and do not represent the amount of the Company’s exposure to credit or market loss. Credit risk represents the Company’s gross exposure to potential accounting loss on derivative instruments that are outstanding or unsettled if all counterparties failed to perform according to the terms of the contract, based on then-current interest or currency exchange rates at each respective date. The Company’s exposure to credit loss and market risk will vary over time as a function of interest and currency exchange rates. The amount of credit risk from derivative instruments and hedging activities was not material for the fiscal years ended September 30, 2013 and 2012. Although the table above reflects the notional principal amounts of the Company’s forward starting swaps and foreign exchange instruments, it does not reflect the gains or losses associated with the exposures and transactions that the forward starting swaps and foreign exchange instruments are intended to hedge. The amounts ultimately realized upon settlement of these financial instruments, together with the gains and losses on the underlying exposures, will depend on actual market conditions during the remaining life of the instruments.
	The Company generally enters into master netting arrangements, which reduce credit risk by permitting net settlement of transactions with the same counterparty. The Company presents its derivative assets and derivative liabilities at their gross fair values. The Company did not have any derivative instruments with credit-risk related contingent features that would require it to post collateral as of September 30, 2013 or 2012.
	The table below presents the fair value of the Company’s derivative financial instruments that qualify for hedge accounting as well as their classification on the consolidated balance sheets as of September 30, 2013 and 2012 (in thousands):
				Fair Value
		Balance Sheet Location		September 30, 2013			September 30, 2012
	Asset derivatives:
	Foreign currency forwards	Other current assets		$	1,597		$	3,779
	Foreign currency forwards	Other noncurrent assets		4,957			3,713
	Forward starting swap	Other noncurrent assets		1,139			—
				$	7,693		$	7,492
	Liability derivatives:
	Foreign currency forwards	Other current liabilities		$	2,360		$	6,839
	Foreign currency forwards	Other noncurrent liabilities		5,366			6,407
	Forward starting swap	Other noncurrent liabilities		—			91
	Total			$	7,726		$	13,337
	The tables below present gains and losses recognized in OCI for the years ended September 30, 2013, 2012, and 2011 related to derivative financial instruments designated as cash flow hedges, as well as the amount of gains and losses reclassified into earnings during those periods (in thousands):
		Year Ended
		September 30, 2013						September 30, 2012						September 30, 2011
	Derivative Type	Gains			Gains (losses)			Gains			Gains (losses)			Gains			Gains (losses)
		(losses)			reclassified into			(losses)			reclassified into			(losses)			reclassified into
		recognized			earnings -			recognized			earnings -			recognized			earnings -
		in OCI			Effective Portion			in OCI			Effective Portion			in OCI			Effective Portion
	Foreign currency forwards	$	4,581		$	(1,231	)	$	463		$	(6,860	)	$	(8,643	)	$	(1,663	)
	Forward starting swap	1,230			—			$	(91	)	—			$	—		—
		$	5,811		$	(1,231	)	$	372		$	(6,860	)	$	(8,643	)	$	(1,663	)
	The amount of gains and losses from derivative instruments and hedging activities classified as not highly effective did not have a material impact on the results of operations for the years ended September 30, 2013, 2012, or 2011. The amount of estimated unrealized net losses from cash flow hedges which are expected to be reclassified to earnings in the next twelve months is $0.5 million, net of income taxes.
	Forward starting swap
	In connection with a transportation systems contract that we entered in December 2011, we have incurred significant costs to develop the customer’s fare collection system before we begin receiving payments under the contract. In order to finance certain of these costs, we had planned to issue approximately $83 million of 10-year fixed rate debt on or about January 1, 2014. We still plan to issue the debt, but we have recently revised our estimated date of issuance to March 31, 2014. Due to concern that market interest rates for the 10-year forward period of January 1, 2014 to January 1, 2024 would change through January 1, 2014, exposing the LIBOR benchmark component of each of the 20 projected semi-annual interest cash flows of that future 10-year period to risk of variability, in July 2012 we entered a forward-starting 10-year swap contract with a bank to reduce the interest rate variability exposure of the projected  interest cash flows. The forward-starting swap has a notional amount of $58.4 million, a termination date of January 1, 2014 and a pay 1.698% fixed rate, receive 3-month LIBOR, with fixed rate payments due semi-annually on the first day each June and December commencing June 1, 2014 through December 2023, floating payments due quarterly on the first day of each quarter commencing March 1, 2014 through December 2023, and floating reset dates 2 days prior to the first day of each calculation period.
	The swap contracts accrual period, January 1, 2014 to December 1, 2023 was designed to match the tenor of the planned debt issuance.
	Foreign currency forwards
	In order to limit our exposure to foreign currency exchange rate risk we generally hedge those commitments greater than $50,000 by using foreign currency exchange forward and option contracts that are denominated in currencies other than the functional currency of the subsidiary responsible for the commitment, typically the British pound, Canadian dollar, Singapore dollar, euro, Swedish krona, New Zealand dollar and Australian dollar. These contracts are designed to be effective hedges regardless of the direction or magnitude of any foreign currency exchange rate change, because they result in an equal and opposite income or cost stream that offsets the change in the value of the underlying commitment.

PENSION_PROFIT_SHARING_AND_OTH

PENSION, PROFIT SHARING AND OTHER BENEFIT PLANS	12 Months Ended
	Sep. 30, 2013
PENSION, PROFIT SHARING AND OTHER BENEFIT PLANS	'
PENSION, PROFIT SHARING AND OTHER BENEFIT PLANS	'
	NOTE 13—PENSION, PROFIT SHARING AND OTHER BENEFIT PLANS
	Deferred Compensation Plans
	Deferred compensation includes amounts due under an arrangement in which participating members of management may elect to defer receiving payment for a portion of their compensation a minimum of five years, or until periods after their respective retirements.  Our deferred compensation plans specify that we accrue interest on deferred compensation at the Prompt Payment Act interest rate as determined by the U.S. Department of the Treasury, until such time as it is paid in full. For the year ended  September 30, 2013, the average interest rate used to accrue interest on our deferred compensation was 1.4%.
	Defined Contribution Plans
	We have profit sharing and other defined contribution retirement plans that provide benefits for most U.S. employees. Certain of these plans require the company to match a portion of eligible employee contributions up to specified limits. These plans also allow for additional company contributions at the discretion of the Board of Directors. In 2013, 2012 and 2011, more than half of our contributions to these plans were discretionary contributions. We also have a defined contribution plan for European employees that were formerly eligible for the European defined benefit plan described below. Under this plan, the company matches a portion of the eligible employee contributions up to limits specified in the plan. Company contributions to defined contribution plans aggregated $19.7 million, $18.6 million and $18.4 million in 2013, 2012 and 2011, respectively.
	Defined Benefit Pension Plans
	Certain employees in the U.S. are covered by a noncontributory defined benefit pension plan for which benefits were frozen as of December 31, 2006 (curtailment). The effect of the U.S. plan curtailment is that no new benefits have been accrued after that date. Approximately one-half of our European employees are covered by a contributory defined benefit pension plan for which benefits were frozen as of September 30, 2010. Although the effect of the European plan curtailment is that no new benefits will accrue after September 30, 2010, the plan is a final pay plan, which means that benefits will be adjusted for increases in the salaries of participants until their retirement or departure from the company. During 2013, the European plan was amended to reduce the amount of participant compensation used in computing the pension liability for certain participants. We recognized a $1.2 million decrease in our benefit obligation as a result of this plan amendment. U.S. and European employees hired subsequent to the dates of the curtailment  of the respective plans are not eligible for participation in the defined benefit plans.
	Our funding policy for the defined benefit pension plans provides that contributions will be at least equal to the minimum amounts mandated by statutory requirements. Based on our known requirements for the U.S. and U.K. plans, as of September 30, 2013, we expect to make contributions of approximately $3.6 million in 2014. September 30 is used as the measurement date for these plans.
	The unrecognized amounts recorded in accumulated other comprehensive income (loss) will be subsequently recognized as net periodic pension cost, consistent with our historical accounting policy for amortizing those amounts. We will recognize actuarial gains and losses that arise in future periods and are not recognized as net periodic pension cost in those periods as increases or decreases in other comprehensive income (loss), net of tax, in the period they arise. We adjust actuarial gains and losses recognized in other comprehensive income (loss) as they are subsequently recognized as a component of net periodic pension cost. The unrecognized actuarial gain or loss included in accumulated other comprehensive income (loss) at September 30, 2013 and expected to be recognized in net pension cost during fiscal 2014 is a loss of $0.8 million ($0.6 million net of income tax). No plan assets are expected to be returned to us in 2013.
	The projected benefit obligation, accumulated benefit obligation (ABO) and fair value of plan assets for the defined benefit pension plans in which the ABO was in excess of the fair value of plan assets were as follows (in thousands):
	September 30,	2013			2012
	Projected benefit obligation	$	209,118		$	215,706
	Accumulated benefit obligation	202,916			209,135
	Fair value of plan assets	188,337			169,323
	The following table sets forth changes in the projected benefit obligation and fair value of plan assets and the funded status for these defined benefit plans (in thousands):
	September 30,	2013			2012
	Change in benefit obligations:
	Net benefit obligation at the beginning of the year	$	215,706		$	185,485
	Service cost	532			508
	Interest cost	8,867			9,565
	Actuarial loss (gain)	(5,726		)	22,761
	Plan amendments	(1,178		)	57
	Gross benefits paid	(8,576		)	(5,928		)
	Foreign currency exchange rate changes	(507		)	3,258
	Net benefit obligation at the end of the year	209,118			215,706
	Change in plan assets:
	Fair value of plan assets at the beginning of the year	169,323			144,319
	Actual return on plan assets	24,707			24,769
	Employer contributions	3,915			4,354
	Gross benefits paid	(8,576		)	(5,928		)
	Administrative expenses	(843		)	(657		)
	Foreign currency exchange rate changes	(189		)	2,466
	Fair value of plan assets at the end of the year	188,337			169,323
	Unfunded status of the plans	(20,781		)	(46,383		)
	Unrecognized net actuarial loss	31,657			52,911
	Net amount recognized	$	10,876		$	6,528
	Amounts recognized in Accumulated OCI
	Liability adjustment to OCI	$	(31,657	)	$	(52,911	)
	Deferred tax asset	9,292			17,440
	Accumulated other comprehensive loss	$	(22,365	)	$	(35,471	)
	The components of net periodic pension cost (benefit) were as follows (in thousands):
	Years ended September 30,	2013			2012			2011
	Service cost	$	532		$	508		$	550
	Interest cost	8,867			9,565			9,387
	Expected return on plan assets	(11,605		)	(10,091		)	(9,979		)
	Amortization of actuarial loss	1,798			1,593			985
	Administrative expenses	76			82			85
	Net pension cost (benefit)	$	(332	)	$	1,657		$	1,028
	Years ended September 30,	2013		2012		2011
	Weighted-average assumptions used to determine benefit obligation at September 30:
	Discount rate	4.8	%	4.3	%	5.2	%
	Rate of compensation increase	4.4	%	3.8	%	4.3	%
	Weighted-average assumptions used to determine net periodic benefit cost for the years ended September 30:
	Discount rate	4.3	%	5.2	%	5.2	%
	Expected return on plan assets	7	%	7	%	7	%
	Rate of compensation increase	3.8	%	4.3	%	4.3	%
	The long-term rate of return assumption represents the expected average rate of earnings on the funds invested or to be invested to provide for the benefits included in the benefit obligations. That assumption is determined based on a number of factors, including historical market index returns, the anticipated long-term asset allocation of the plans, historical plan return data, plan expenses, and the potential to outperform market index returns.
	We have the responsibility to formulate the investment policies and strategies for the plans’ assets. Our overall policies and strategies include: maintain the highest possible return commensurate with the level of assumed risk, and preserve benefit security for the plans’ participants.
	We do not direct the day-to-day operations and selection process of individual securities and investments and, accordingly, we have retained the professional services of investment management organizations to fulfill those tasks. The investment management organizations have investment discretion over the assets placed under their management. We provide each investment manager with specific investment guidelines by asset class.
	The target ranges for each major category of the plans’ assets at September 30, 2013 are as follows:
	Asset Category	Allocation
		Range
	Equity securities	40% to 75%
Debt securities	25% to 60%
Real estate and cash	0% to 10%
Our defined benefit pension plans invest in cash and cash equivalents, equity securities, fixed income securities, pooled separate accounts and common collective trusts. The following tables present the fair value of the assets of our defined benefit pension plans by asset category and their level within the fair value hierarchy (in thousands). See Note 4 for a description of each level within the fair value hierarchy.  During 2013 our plans invested in a diversified growth fund that holds underlying investments in equities, fixed- income securities, commodities, and real estate.
All assets classified as Level 2 or Level 3 in the table below are invested in pooled separate accounts or common collective trusts  which do not have publicly quoted prices. The fair value of the pooled separate accounts and common collective trusts are determined based on the net asset value of the underlying investments. The fair value of the underlying investments held by the pooled separate accounts and common collective trusts, other than real estate investments, is generally based upon quoted prices in active markets. The fair value of the underlying investments comprised of real estate properties is determined through an appraisal process which uses valuation methodologies including comparisons to similar real estate and discounting of income streams. For investments in the   pooled separate accounts and common collective trusts categorized as Level 2 below, there are no restrictions on the ability of our benefit plans to sell these investments.
	September 30, 2013											September 30, 2012
	Level 1			Level 2			Level 3			Total		Level 1		Level 2		Level 3		Total
Cash equivalents	$	2,361		$	475		$	—		$	2,836	$	—	$	2,113	$	—	$	2,113
Equity:
U.S. equity securities	—			54,870			—			54,870		—		47,998		—		47,998
U.K. equity securities	—			20,983			—			20,983		—		37,059		—		37,059
Other foreign equity securities	—			26,586			—			26,586		—		28,460		—		28,460
Fixed Income:
U.S. fixed-income funds	—			33,849			—			33,849		—		37,585		—		37,585
U.K. fixed-income funds	—			12,804			—			12,804		—		10,494		—		10,494
Diversified growth fund	—			30,146						30,146		—		—				—
Real Estate	—			—			6,263			6,263		—		—		5,614		5,614
Total	$	2,361		$	179,713		$	6,263		$	188,337	$	—	$	163,709	$	5,614	$	169,323
The following table presents the changes in the fair value of plan assets categorized as Level 3 in the preceding table (in thousands):
	Real Estate
Balance as of October 1, 2011	$	5,026
Realized and unrealized gains, net	647
Purchases, sales and settlements, net	(59		)
Balance as of September 30, 2012	5,614
Realized and unrealized gains, net	712
Purchases, sales and settlements, net	(63		)
Balance as of September 30, 2013	$	6,263
The pension plans held no direct positions in Cubic Corporation common stock as of September 30, 2013 and 2012.
We expect to pay the following pension benefit payments, which reflect expected future service, as appropriate, (in thousands):
2014	$	7,391
2015	7,825
2016	8,256
2017	8,696
2018	9,577
2019-2023	56,540

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Sep. 30, 2013
STOCKHOLDERS' EQUITY	'
STOCKHOLDERS' EQUITY	'
	NOTE 14—STOCKHOLDERS’ EQUITY
	Long Term Equity Incentive Plan
	On March 21, 2013, the Executive Compensation Committee of the Board of Directors approved a long-term equity incentive award program and awarded 264,549 RSUs with time-based vesting and 161,962 RSUs with performance-based vesting to certain officers, directors and management. Each RSU represents a contingent right to receive one share of our common stock. Dividend equivalent rights accrue with respect to the RSUs when and as dividends are paid on our common stock and vest proportionately with the RSUs to which they relate. Vested shares are delivered to the recipient following each vesting date.
	The RSUs with time-based vesting will vest in four equal installments on each of October 1, 2013, 2014, 2015 and 2016, subject to the recipient’s continued service through such date.
	The performance period for the performance-based vesting RSUs granted on March 21, 2013 is the period from October 1, 2012 to September 30, 2015. Recipients of the performance-based vesting RSUs will be eligible to vest in the RSUs at the end of the three- year performance period based on Cubic’s achievement of performance goals established by the Executive Compensation Committee over the performance period, subject to the recipient’s continued service through September 30, 2015. The vesting of 50% of the performance-based RSUs is contingent upon Cubic meeting specified sales growth targets during the performance period and vesting of 50% of the performance based RSUs is contingent upon Cubic meeting return on equity targets for the performance period. Cubic’s sales growth achievement and/or return on equity achievement for the performance period will determine the percentage of the RSUs that will vest.
	Through September 30, 2013, Cubic has granted 426,511 restricted stock units of which none have vested. The restricted stock units have a weighted-average grant date fair value of $43.76 per share, which represents the fair market value of one share of our common stock at the grant date. At September 30, 2013, the total number of RSUs that are ultimately expected to vest, after consideration of expected forfeitures and estimated vesting of performance-based RSUs is 243,039.
	The following table summarizes our RSU activity for 2013:
		Unvested Restricted Stock Units
		Number of Shares	Weighted-Average
			Grant-Date Fair
			Value
	Unvested at October 1, 2012	—	—
	Granted	426,511	$	43.76
	Vested	—	—
	Forfeited	5,142	43.76
	Unvested at September 30, 2013	421,369	$	43.76
	As of September 30, 2013, approximately 4,038,000 shares remained available for future grants under our long term equity incentive plan. On October 1, 2013, 69,994 restricted stock units vested.

STOCK_BASED_COMPENSATION

STOCK BASED COMPENSATION	12 Months Ended
	Sep. 30, 2013
STOCK BASED COMPENSATION	'
STOCK BASED COMPENSATION	'
	NOTE 15  — STOCK BASED COMPENSATION
	We recorded non-cash compensation expense related to stock-based awards of $3.3 million for the year ended September 30, 2013, which was comprised of the following (in thousands):
	Cost of sales	$	226
	Selling, general and administrative	3,025
		$	3,251
	As of September 30, 2013, there was $15.4 million of unrecognized compensation cost related to unvested RSUs. This amount is expected to be recognized over a weighted-average period of 1.7 years. Based upon the expected forfeitures and the expected vesting of performance based RSUs, the aggregate fair value of RSUs expected to ultimately vest is $10.6 million.
	We are required to estimate forfeitures at the time of grant and revise those estimates in subsequent periods on a cumulative basis in the period the estimated forfeiture rate changes for all stock-based awards when significant events occur. We consider our historical experience with employee turnover as the basis to arrive at our estimated forfeiture rate. The forfeiture rate was estimated to be 12.5% per year as of September 30, 2013. To the extent the actual forfeiture rate is different from what we have estimated, stock-based compensation related to these awards will be different from our expectations.

LEGAL_MATTERS

LEGAL MATTERS	12 Months Ended
	Sep. 30, 2013
LEGAL MATTERS	'
LEGAL MATTERS	'
	NOTE 16—LEGAL MATTERS
	In 1997, the Ministry of Defense for the Armed Forces of the Islamic Republic of Iran obtained a U.S. District Court judgment enforcing an arbitration award in its favor against us of $2.8 million, plus arbitration costs and interest related to a contract awarded to us by Iran in 1977. Both parties appealed to the 9th Circuit Court of Appeals. In December 2011, a decision was handed down upholding the arbitration award and requiring the district court to resolve outstanding issues related to the amount of interest to be paid and whether the plaintiff should be awarded attorney’s fees. Under a 1979 Presidential executive order, all transactions by U.S.   citizens with Iran are prohibited; however, in April 2012 we received a license from the U.S. Treasury Department allowing us to  remit the arbitration award and related post-judgment interest owed totaling $8.8 million to the U.S. District Court on April 18, 2012. We had recorded a liability for the judgment amount in periods prior to 2012 and had accrued interest through the date of the payment, so there was no impact on 2012 earnings related to this matter other than interest accrued of $0.2 million. Through September 30,   2012 we did not accrue a liability for any additional pre-judgment interest, as we were unable to estimate a probability of loss for these amounts. In January 2013, the District Court decided in favor of the plaintiff for pre-judgment interest totaling $0.6 million. This amount was recognized as expense in the first quarter of fiscal 2013. On February 15, 2013, this remaining sum was paid to the U.S. District Court, which we believe concluded our involvement in this matter.
	In November 2011, we received a claim from a public transit authority customer which alleges that the authority incurred a loss of transit revenue due to the inappropriate and illegal actions of one of our former employees, who has pled guilty to the charges. This individual was employed to work on a contract we acquired in a business combination in 2009 and had allegedly been committing these illegal acts from almost two years prior to our acquisition of the contract, until his arrest in May 2011. The transit system was designed and installed by a company unrelated to us. The claim currently seeks recoupment from us of a total amount of $3.9 million for alleged lost revenue, fees and damages. In March 2012, the county superior court entered a default judgment against our former employee and others for $2.9 million based upon the estimated loss of revenue by the public transit authority customer. In the quarter ended March 31, 2012, we recorded an accrued cost of $2.9 million within general and administrative expense in the transportation systems segment based upon the court’s assessment of these losses. We have not recorded expense for any amount in excess of the $2.9 million through September 30, 2013 as no other amount of loss is deemed probable. Insurance may cover all, or a portion, of any losses we could ultimately incur for this matter. However, any potential insurance proceeds will not be recognized in the financial statements until receipt of any such proceeds is probable.
	In October 2013, a lawsuit was filed in federal court against us and one of our transit customers alleging breach of contract, violation of the Consumer Fraud Act, unjust enrichment and violation of the Electronic Funds Act.  The plaintiff claims he was wrongly charged (i) multiple times, at two dollars each time, for calling the call center that we operate for patrons of our transit customer, and (ii) transfer and a second fare when he paid for a fare plus a transfer. The plaintiff is seeking to have the case certified as a class action for all patrons charged in such a manner. We are undertaking the defense of the transit customer pursuant to our contractual obligations to that customer. We are investigating the matter and plan to vigorously defend this lawsuit. Due to the preliminary nature of this case, we cannot estimate the probability of loss or any range of estimate of possible loss.
	Also in October 2013, a second lawsuit was filed in a state court against our same transit customer alleging conversion and unjust enrichment.  The plaintiff alleges his bank debit card was charged two dollars and twenty-five cents for his ride on the transit system rather than the ride being charged to his transit fare card. This plaintiff is also seeking to have his case certified as a class action for all patrons whose bank cards were charged in the same manner. We are investigating the matter and we are undertaking the defense pursuant to our contractual obligations to our transit customer. We plan to vigorously defend this lawsuit. Due to the preliminary nature of this case, we cannot estimate the probability of loss or any range of estimate of possible loss.
	In December 2013, a lawsuit was filed in federal court against us and one of our transit customers alleging breach of contract,   violation of the Illinois Consumer Fraud and Deceptive Business Practices Act, and unjust enrichment in relation to our operation of our transit customer’s fare collection system.  The plaintiff claims to have not been credited the cost of her transit card even after registration of the card, as is required under the terms of the cardholder agreement.  In addition, the plaintiff claims to have attempted to load value onto her transit card and although her bank account was debited when doing so, she claims the value has never been added on her transit account. The plaintiff is seeking to have the case certified as a class action for all transit patrons who have experienced the same alleged problems with the fare system. We are expecting to undertake the defense of the transit customer pursuant to our contractual obligations to that customer. We are investigating this matter and will vigorously defend this lawsuit. Due to the preliminary nature of this case, we cannot estimate the probability of loss or any range of estimate of possible loss.
	We are not a party to any other material pending proceedings and we consider all other matters to be ordinary proceedings incidental to the business. We believe the outcome of these other proceedings will not have a materially adverse effect on our financial position, results of operations, or cash flows.

BUSINESS_SEGMENT_INFORMATION

BUSINESS SEGMENT INFORMATION	12 Months Ended
	Sep. 30, 2013
BUSINESS SEGMENT INFORMATION	'
BUSINESS SEGMENT INFORMATION	'
	NOTE 17—BUSINESS SEGMENT INFORMATION
	We have three primary business segments: Cubic Transportation Systems (CTS), Mission Support Services (MSS) and Cubic Defense Systems (CDS). CTS designs, produces, installs and services electronic revenue collection systems for mass transit projects, including railways and buses. MSS provides training, operations, intelligence, maintenance, technical and other services to the U.S. government and allied nations. CDS performs work under U.S. and foreign government contracts relating to electronic defense systems and equipment. Products include customized military range instrumentation, laser based training systems, virtual simulation systems, communications products including datalinks, power amplifiers, avionics systems, multi-band communication tracking devices, and cross domain hardware solutions to address multi-level security requirements.
	We evaluate performance and allocate resources based on total segment operating profit or loss. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies. Intersegment sales and transfers are immaterial and are eliminated in consolidation.
	Our reportable segments are business units that offer different products and services and are each managed separately. Operating results for each segment are reported separately to senior corporate management to make decisions as to the allocation of corporate resources and to assess performance.
	Business segment financial data is as follows (in millions):
	Years ended September 30,	2013			2012			2011
		(As Restated)			(As Restated)			(As Restated)
	Sales:
	Transportation Systems	$	529.5		$	522.2		$	433.1
	Mission Support Services	468.7			491.4			476.5
	Defense Systems	363			389.4			390.7
	Other	0.2			1.1			1.3
	Total sales	$	1,361.40		$	1,404.10		$	1,301.60
	Operating income (loss):
	Transportation Systems	$	66.8		$	84.6		$	72
	Mission Support Services	(36.1		)	21.1			23.9
	Defense Systems	14.2			35.3			29.8
	Unallocated corporate expenses and other	(4.2		)	(4.8		)	(7.1		)
	Total operating income	$	40.7		$	136.2		$	118.6
	Assets:
	Transportation Systems	$	369.8		$	268.4		$	167
	Mission Support Services	205.2			212.8			144
	Defense Systems	228.9			211.2			213
	Corporate and other	304.5			322.2			439.7
	Total assets	$	1,108.40		$	1,014.60		$	963.7
	Depreciation and amortization:
	Transportation Systems	$	5		$	3.7		$	3.6
	Mission Support Services	13			12.5			12.3
	Defense Systems	6.1			5.5			5.4
	Corporate and other	1.3			1.2			1
	Total depreciation and amortization	$	25.4		$	22.9		$	22.3
	Capital expenditures:
	Transportation Systems	$	2.8		$	2.7		$	2.2
	Mission Support Services	0.3			1.1			0.3
	Defense Systems	4.6			8.9			5.5
	Corporate and other	1.4			1.5			0.7
	Total expenditures for long-lived assets	$	9.1		$	14.2		$	8.7
	Years ended September 30,	2013			2012			2011
		(As Restated)			(As Restated)			(As Restated)
	Geographic Information:
	Sales (a):
	United States	$	741.7		$	742.2		$	753.9
	United Kingdom	267.4			283.2			250.9
	Canada	30.4			54.8			27.5
	Australia	148.5			181.9			100.3
	Middle East	35.4			38			38.7
	Far East	78.2			56.9			82.7
	Other	59.8			47.1			47.6
	Total sales	$	1,361.40		$	1,404.10		$	1,301.60
	(a) Sales are attributed to countries or regions based on the location of customers.
	Long-lived assets, net:
	United States	$	43.9		$	42.4		$	40.5
	United Kingdom	9.2			9.5			9.1
	Other foreign countries	6.6			6.1			2.9
	Total long-lived assets, net	$	59.7		$	58		$	52.5
	MSS and CDS segment sales include $691.8 million, $699.4 million and $728.2 million in 2013, 2012 and 2011, respectively, of sales to U.S. government agencies. CTS segment sales include $193.4 million, $184.7 million and $174.8 million in 2013, 2012 and 2011, respectively, of sales under various contracts with our customer, Transport for London. No other customer accounts for 10% or more of our revenues for any periods presented.
	Changes in estimates on contracts for which revenue is recognized using the cost-to-cost percentage-of-completion method decreased operating income by approximately $1.7 million in 2013, and increased operating income by approximately $15.7 million in 2012 and $17.3 million in 2011. These adjustments decreased net income by approximately $0.3 million ($0.01 per share) in 2013, and increased net income by approximately $10.7 million ($0.40 per share) in 2012 and $11.7 million ($0.44 per share) in 2011.
	Certain of our transportation systems service contracts contain service level or system usage incentives, for which we recognize revenues when the incentive award is fixed or determinable. These contract incentives are generally based upon monthly service levels or monthly performance and become fixed or determinable on a monthly basis. However, one of our transportation systems service contracts contains annual system usage incentives which are based upon system usage compared to annual baseline amounts. For this contract the annual system usage incentives are not considered fixed or determinable until the end of the contract year for which the incentives are measured, which falls within the second quarter of our fiscal year. During the years ended September 30, 2013, 2012, and 2011, we recognized sales of $13.2 million, $12.2 million, and $6.6 million, respectively related to annual system usage incentives on this transportation systems contract which resulted in additional operating income of the same amounts in these respective periods.
	In 2013, our CDS business implemented a restructuring plan to reduce global employee headcount by approximately 230 in order to rebalance our resources with work levels that have declined due to recent delays in contract awards and contract funding. CDS incurred resulting restructuring charges of $7.8 million. The total costs of the restructuring plan are not expected to be significantly greater than the charges incurred to date unless market conditions worsen. The workforce realignment was reflective of the current  mix of work and anticipated activity levels going forward. In addition, during 2013 we reduced corporate headcount by approximately 10 as part of a restructuring plan and incurred restructuring charges of $0.3 million.
	A summary of the activity relating to the restructuring liability and employee separation expenses, which is included within accrued compensation and other current liabilities within our Consolidated Balance Sheet, is as follows (in thousands):
	Liability as of September 30, 2012	$	—
	Accrued costs	8,139
	Cash payments	(5,919		)
Liability as of September 30, 2013	$	2,220

SUMMARY_OF_QUARTERLY_RESULTS_O

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	12 Months Ended
	Sep. 30, 2013
SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	'
SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	'
	NOTE 18—SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)
	The following is a summary of our quarterly results of operations for the fiscal years ended September 30, 2013 and 2012:
														Year
		Three Months Ended												Ended
	Fiscal 2013	September 30			June 30			March 31			December 31			September 30
		(in thousands, except per share data)
		(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
	Net sales	$	340,776		$	337,226		$	368,609		$	314,796		$	1,361,407
	Operating income (loss)	(44,055		)	26,905			37,376			20,509			40,735
	Net income (loss) attributable to Cubic	(37,186		)	18,381			29,650			14,241			25,086
	Net income (loss) per share, basic	(1.39		)	0.69			1.11			0.53			0.94
	Net income (loss) per share, diluted	(1.39		)	0.69			1.11			0.53			0.94
														Year
		Three Months Ended												Ended
	Fiscal 2012	September 30			June 30			March 31			December 31			September 30
		(in thousands, except per share data)
		(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
	Net sales	$	369,255		$	371,142		$	343,830		$	319,857		$	1,404,084
	Operating income	30,740			39,602			35,923			29,940			136,205
	Net income attributable to Cubic	21,912			27,395			25,856			22,264			97,427
	Net income per share, basic	0.82			1.02			0.97			0.83			3.64
	Net income per share, diluted	0.82			1.02			0.97			0.83			3.64
	In the fourth quarter of 2013, we completed our annual goodwill impairment test and concluded that the carrying value of our MSS reporting unit, including goodwill, exceeded its estimated fair value. As a result, we recorded a goodwill impairment charge of $50.9 million (before applicable income taxes). See Note 8 for a further discussion of the goodwill impairment.
	Changes in estimates on contracts for which revenue is recognized using the cost-to-cost-percentage-of-completion method decreased operating profit by approximately $9.9 million in the three months ended September 30, 2013 and increased operating profit by approximately $0.7 million in the three months ended September 30, 2012. These adjustments decreased net income by approximately $6.6 million ($0.25 per share) in the three months ended September 30, 2013 and increased net income by approximately $0.3 million ($0.01 per share) in the three months ended and September 30, 2012.
	The following tables present the effects of adjustments made to our previously reported unaudited consolidated quarterly financial information for each of the quarters in the fiscal years ended September 30, 2013 and 2012. For further information regarding these adjustments, see Note 2.
		Condensed Consolidated Statement of Income									Condensed Consolidated Statement of Income
		Three Months Ended September 30, 2013									Three Months Ended September 30, 2012
		Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated
		(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
	Net sales:
	Products	$	136,216		$	(3,342	)	$	132,874		$	164,458		$	7,174		$	171,632
	Services	206,386			1,516			207,902			195,229			2,394			197,623
		342,602			(1,826		)	340,776			359,687			9,568			369,255
	Costs and expenses:
	Products	117,530			(1,780		)	115,750			113,009			8,470			121,479
	Services	167,757			94			167,851			164,060			(1,001		)	163,059
	Selling, general and administrative	38,429			408			38,837			42,678			501			43,179
	Restructuring costs	1,941			—			1,941			—			—			—
	Impairment of goodwill	50,865			—			50,865			—			—			—
	Research and development	5,099			—			5,099			7,327			—			7,327
	Amortization of purchased intangibles	4,488			—			4,488			3,471			—			3,471
		386,109			(1,278		)	384,831			330,545			7,970			338,515
	Operating income (loss)	(43,507		)	(548		)	(44,055		)	29,142			1,598			30,740
	Other income (expense):
	Interest and dividend income	297			—			297			571			—			571
	Interest expense	(977		)	(3		)	(980		)	(651		)	(13		)	(664		)
	Other income (expense) - net	397			1,254			1,651			726			(455		)	271
	Income (loss) before income taxes	(43,790		)	703			(43,087		)	29,788			1,130			30,918
	Income taxes	(5,654		)	(281		)	(5,935		)	8,645			306			8,951
	Net income (loss)	(38,136		)	984			(37,152		)	21,143			824			21,967
	Less noncontrolling interest in income of VIE	34			—			34			55			—			55
	Net income (loss) attributable to Cubic	$	(38,170	)	$	984		$	(37,186	)	$	21,088		$	824		$	21,912
	Net income (loss) per share attributable to Cubic:
	Basic	$	(1.43	)	$	0.04		$	(1.39	)	$	0.79		$	0.03		$	0.82
	Diluted	$	(1.43	)	$	0.04		$	(1.39	)	$	0.79		$	0.03		$	0.82
	Weighted average shares used in per share calculations:
	Basic	26,736			—			26,736			26,736			—			26,736
	Diluted	26,736			—			26,736			26,736			—			26,736
		Condensed Consolidated Statement of Income									Condensed Consolidated Statement of Income
		Three Months Ended June 30, 2013									Three Months Ended June 30, 2012
		Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated
	(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
Net sales:
Products	$	131,557		$	(3,875	)	$	127,682		$	189,743		$	4,870		$	194,613
Services	208,888			656			209,544			175,654			875			176,529
	340,445			(3,219		)	337,226			365,397			5,745			371,142
Costs and expenses:
Products	93,946			(2,935		)	91,011			118,431			4,641			123,072
Services	164,458			(180		)	164,278			153,552			88			153,640
Selling, general and administrative	44,130			—			44,130			42,751			—			42,751
Restructuring costs	114			—			114			—			—			—
Research and development	6,426			—			6,426			8,427			—			8,427
Amortization of purchased intangibles	4,362			—			4,362			3,650			—			3,650
	313,436			(3,115		)	310,321			326,811			4,729			331,540
Operating income	27,009			(104		)	26,905			38,586			1,016			39,602
Other income (expense):
Interest and dividend income	530			—			530			697			—			697
Interest expense	(922		)	(3		)	(925		)	(221		)	(13		)	(234		)
Other income (expense) - net	(813		)	—			(813		)	(950		)	—			(950		)
Income before income taxes	25,804			(107		)	25,697			38,112			1,003			39,115
Income taxes	7,416			(124		)	7,292			11,338			329			11,667
Net income	18,388			17			18,405			26,774			674			27,448
Less noncontrolling interest in income of VIE	24			—			24			53			—			53
Net income attributable to Cubic	$	18,364		$	17		$	18,381		$	26,721		$	674		$	27,395
Net income per share attributable to Cubic:
Basic	$	0.69		$	0		$	0.69		$	1		$	0.02		$	1.02
Diluted	$	0.69		$	0		$	0.69		$	1		$	0.02		$	1.02
Weighted average shares used in per share calculations:
Basic	26,736			—			26,736			26,736			—			26,736
Diluted	26,762			—			26,762			26,736			—			26,736
	Condensed Consolidated Statement of Income									Condensed Consolidated Statement of Income
	Three Months Ended March 31, 2013									Three Months Ended March 31, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
	(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
Net sales:
Products	$	164,968		$	2,068		$	167,036		$	155,776		$	1,115		$	156,891
Services	199,337			2,236			201,573			183,869			3,070			186,939
	364,305			4,304			368,609			339,645			4,185			343,830
Costs and expenses:
Products	117,123			2,022			119,145			106,684			748			107,432
Services	153,766			(446		)	153,320			145,642			54			145,696
Selling, general and administrative	41,320			—			41,320			43,039			—			43,039
Restructuring costs	6,084			—			6,084			—			—			—
Research and development	7,098			—			7,098			8,072			—			8,072
Amortization of purchased intangibles	4,266			—			4,266			3,668			—			3,668
	329,657			1,576			331,233			307,105			802			307,907
Operating income	34,648			2,728			37,376			32,540			3,383			35,923
Other income (expense):
Interest and dividend income	312			—			312			964			—			964
Interest expense	(654		)	(3		)	(657		)	(331		)	(13		)	(344		)
Other income (expense) - net	(53		)	—			(53		)	122			—			122
Income before income taxes	34,253			2,725			36,978			33,295			3,370			36,665
Income taxes	7,043			233			7,276			9,847			911			10,758
Net income	27,210			2,492			29,702			23,448			2,459			25,907
Less noncontrolling interest in income of VIE	52			—			52			51			—			51
Net income attributable to Cubic	$	27,158		$	2,492		$	29,650		$	23,397		$	2,459		$	25,856
Net income per share attributable to Cubic:
Basic	$	1.02		$	0.09		$	1.11		$	0.88		$	0.09		$	0.97
Diluted	$	1.02		$	0.09		$	1.11		$	0.88		$	0.09		$	0.97
Weighted average shares used in per share calculations:
Basic	26,736			—			26,736			26,736			—			26,736
Diluted	26,736			—			26,736			26,736			—			26,736
	Condensed Consolidated Statement of Income									Condensed Consolidated Statement of Income
	Three Months Ended December 31, 2012									Three Months Ended December 31, 2011
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
	(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
Net sales:
Products	$	135,701		$	(983	)	$	134,718		$	153,310		$	882		$	154,192
Services	177,670			2,408			180,078			163,456			2,209			165,665
	313,371			1,425			314,796			316,766			3,091			319,857
Costs and expenses:
Products	100,895			(1,008		)	99,887			113,449			746			114,195
Services	143,851			220			144,071			131,408			159			131,567
Selling, general and administrative	40,997			(54		)	40,943			35,220			—			35,220
Research and development	5,822			—			5,822			4,896			—			4,896
Amortization of purchased intangibles	3,564			—			3,564			4,039			—			4,039
	295,129			(842		)	294,287			289,012			905			289,917
Operating income	18,242			2,267			20,509			27,754			2,186			29,940
Other income (expense):
Interest and dividend income	437			—			437			762			—			762
Interest expense	(862		)	(3		)	(865		)	(347		)	(13		)	(360		)
Other income (expense) - net	102			—			102			923			—			923
Income before income taxes	17,919			2,264			20,183			29,092			2,173			31,265
Income taxes	5,400			469			5,869			8,353			603			8,956
Net income	12,519			1,795			14,314			20,739			1,570			22,309
Less noncontrolling interest in income of VIE	73			—			73			45			—			45
Net income attributable to Cubic	$	12,446		$	1,795		$	14,241		$	20,694		$	1,570		$	22,264
Net income per share attributable to Cubic:
Basic	$	0.47		$	0.06		$	0.53		$	0.77		$	0.06		$	0.83
Diluted	$	0.47		$	0.06		$	0.53		$	0.77		$	0.06		$	0.83
Weighted average shares used in per share calculations:
Basic	26,736			—			26,736			26,736			—			26,736
Diluted	26,736			—			26,736			26,736			—			26,736
	Condensed Consolidated Statement of Comprehensive Income									Condensed Consolidated Statement of Comprehensive Income
	Three Months Ended September 30, 2013									Three Months Ended September 30, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Net income	$	(38,136	)	$	984		$	(37,152	)	$	21,143		$	824		$	21,967
Other comprehensive income:
Adjustment to pension liability, net of taxes	13,501			(395		)	13,106			(5,585		)	—			(5,585		)
Foreign currency translation	15,679			1,060			16,739			7,375			203			7,578
Net unrealized gains/losses from cash flow hedges, net of tax	(926		)	—			(926		)	(598		)	—			(598		)
Net unrealized gain (loss) on available-for-sale securities, net of tax	3			—			3			—			—			—
Total other comprehensive income (loss)	28,257			665			28,922			1,192			203			1,395
Total comprehensive income (loss)	(9,879		)	1,649			(8,230		)	22,335			1,027			23,362
	Condensed Consolidated Statement of Comprehensive Income									Condensed Consolidated Statement of Comprehensive Income
	Three Months Ended June 30, 2013									Three Months Ended June 30, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Net income	$	18,388		$	17		$	18,405		$	26,774		$	674		$	27,448
Other comprehensive income:
Foreign currency translation	(1,872		)	96			(1,776		)	(4,880		)	(124		)	(5,004		)
Net unrealized gains/losses from cash flow hedges, net of tax	4,706			—			4,706			(1,288		)	—			(1,288		)
Net unrealized gain (loss) on available-for-sale securities, net of tax	(5		)	—			(5		)	—			—			—
Total other comprehensive income (loss)	2,829			96			2,925			(6,168		)	(124		)	(6,292		)
Total comprehensive income (loss)	21,217			113			21,330			20,606			550			21,156
	Condensed Consolidated Statement of Comprehensive Income									Condensed Consolidated Statement of Comprehensive Income
	Three Months Ended March 31, 2013									Three Months Ended March 31, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Net income	$	27,210		$	2,492		$	29,702		$	23,448		$	2,459		$	25,907
Other comprehensive income:
Foreign currency translation	(14,608		)	(730		)	(15,338		)	7,846			129			7,975
Net unrealized gains/losses from cash flow hedges, net of tax	(745		)	—			(745		)	3,288			—			3,288
Total other comprehensive income (loss)	(15,353		)	(730		)	(16,083		)	11,134			129			11,263
Total comprehensive income (loss)	11,857			1,762			13,619			34,582			2,588			37,170
	Condensed Consolidated Statement of Comprehensive Income									Condensed Consolidated Statement of Comprehensive Income
	Three Months Ended December 31, 2012									Three Months Ended December 31, 2011
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Net income	$	12,519		$	1,795		$	14,314		$	20,739		$	1,570		$	22,309
Other comprehensive income:
Foreign currency translation	1,295			54			1,349			347			(19		)	328
Net unrealized gains/losses from cash flow hedges, net of tax	742			—			742			(1,160		)	—			(1,160		)
Total other comprehensive income (loss)	2,037			54			2,091			(813		)	(19		)	(832		)
Total comprehensive income (loss)	14,556			1,849			16,405			19,926			1,551			21,477
	Condensed Consolidated Balance Sheet									Condensed Consolidated Balance Sheet									Condensed Consolidated Balance Sheet
	June 30, 2013									March 31, 2013									December 31, 2012
	Previously						As			Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)									(in thousands)
ASSETS
Current assets:
Cash and cash equivalents	$	212,451		$	—		$	212,451		$	148,605		$	—		$	148,605		$	174,116		$	—		$	174,116
Restricted cash	68,853			—			68,853			68,833			—			68,833			68,829			—			68,829
Marketable securities	4,049			—			4,049			—			—			—			—			—			—
Accounts receivable - net	388,436			(2,499		)	385,937			414,066			(3,304		)	410,762			359,301			(3,324		)	355,977
Recoverable income taxes	6,673			—			6,673			5,600			—			5,600			4,817			—			4,817
Inventories - net	48,312			(5,935		)	42,377			50,992			(11,205		)	39,787			53,095			(10,578		)	42,517
Deferred income taxes and other current assets	17,035			835			17,870			16,754			965			17,719			24,243			873			25,116
Total current assets	745,809			(7,599		)	738,210			704,850			(13,544		)	691,306			684,401			(13,029		)	671,372
Long-term contract receivables	19,850			(152		)	19,698			20,830			(152		)	20,678			21,460			(152		)	21,308
Long-term capitalized costs	61,782			(3,184		)	58,598			51,805			(1,029		)	50,776			40,146			—			40,146
Property, plant and equipment - net	54,770			—			54,770			54,732			—			54,732			55,434			—			55,434
Deferred income taxes	—			—			—			—			—			—			—			—			—
Goodwill	183,895			—			183,895			185,589			—			185,589			173,734			—			173,734
Purchased intangibles - net	58,517			—			58,517			62,930			—			62,930			54,188			—			54,188
Other assets	20,974			—			20,974			19,507			—			19,507			21,390			—			21,390
	$	1,145,597		$	(10,935	)	$	1,134,662		$	1,100,243		$	(14,725	)	$	1,085,518		$	1,050,753		$	(13,181	)	$	1,037,572
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Short-term borrowings	$	—		—			$	—		$	25,000		—			$	25,000		$	25,000		—			$	25,000
Trade accounts payable	31,293			—			31,293			33,322			—			33,322			29,001			—			29,001
Customer advances	107,256			(27,295		)	79,961			92,178			(31,185		)	60,993			107,913			(27,910		)	80,003
Accrued compensation and other current liabilities	114,100			123			114,223			128,096			121			128,217			122,316			103			122,419
Income taxes payable	7,229			5,105			12,334			7,094			5,323			12,417			8,715			4,997			13,712
Current portion of long-term debt	529			—			529			527			—			527			4,563			—			4,563
Total current liabilities	260,407			(22,067		)	238,340			286,217			(25,741		)	260,476			297,508			(22,810		)	274,698
Long-term debt	102,380			—			102,380			52,502			—			52,502			2,814			—			2,814
Other long-term liabilities	66,412			628			67,040			67,918			625			68,543			65,533			1,000			66,533
Shareholders’ equity:
Common stock	14,208			—			14,208			12,633			—			12,633			12,574			—			12,574
Retained earnings	769,803			10,594			780,397			751,439			10,577			762,016			727,489			8,085			735,574
Accumulated other comprehensive loss	(31,635		)	(90		)	(31,725		)	(34,464		)	(186		)	(34,650		)	(19,111		)	544			(18,567		)
Treasury stock at cost	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)
Shareholders’ equity related to Cubic	716,298			10,504			726,802			693,530			10,391			703,921			684,874			8,629			693,503
Noncontrolling interest in variable interest entity	100			—			100			76			—			76			24			—			24
Total shareholders’ equity	716,398			10,504			726,902			693,606			10,391			703,997			684,898			8,629			693,527
	$	1,145,597		$	(10,935	)	$	1,134,662		$	1,100,243		$	(14,725	)	$	1,085,518		$	1,050,753		$	(13,181	)	$	1,037,572
	Condensed Consolidated Balance Sheet									Condensed Consolidated Balance Sheet									Condensed Consolidated Balance Sheet
	June 30, 2012									March 31, 2012									December 31, 2011
	Previously			Adjustments			As			Previously			Adjustments			As			Previously			Adjustments			As
	Reported						Restated			Reported						Restated			Reported						Restated
				(in thousands)									(in thousands)									(in thousands)
ASSETS
Current assets:
Cash and cash equivalents	$	231,129		$	—		$	231,129		$	230,766		$	—		$	230,766		$	289,141		$	—		$	289,141
Restricted cash	68,681			—			68,681			68,584			—			68,584			—			—			—
Marketable securities	—			—			—			7,895			—			7,895			18,872			—			18,872
Accounts receivable - net	323,118			(4,469		)	318,649			292,704			(5,191		)	287,513			254,811			(5,748		)	249,063
Recoverable income taxes	15,150			—			15,150			16,576			—			16,576			27,268			—			27,268
Inventories - net	49,622			(2,957		)	46,665			51,398			1,816			53,214			43,341			2,535			45,876
Deferred income taxes and other current assets	16,708			240			16,948			19,218			240			19,458			16,441			240			16,681
Total current assets	704,408			(7,186		)	697,222			687,141			(3,135		)	684,006			649,874			(2,973		)	646,901
Long-term contract receivables	22,850			(76		)	22,774			23,590			(76		)	23,514			24,140			(76		)	24,064
Long-term capitalized costs	13,695			—			13,695			—			—			—			—			—			—
Property, plant and equipment - net	56,166			—			56,166			55,525			—			55,525			52,045			—			52,045
Deferred income taxes	—			—			—			—			—			—			—			—			—
Goodwill	146,597			—			146,597			146,812			—			146,812			146,413			—			146,413
Purchased intangibles - net	42,836			—			42,836			46,493			—			46,493			50,147			—			50,147
Other assets	20,135			—			20,135			20,426			—			20,426			19,624			—			19,624
	$	1,006,687		$	(7,262	)	$	999,425		$	979,987		$	(3,211	)	$	976,776		$	942,243		$	(3,049	)	$	939,194
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Trade accounts payable	$	40,341		$	—		$	40,341		$	42,785		$	—		$	42,785		$	31,554		$	—		$	31,554
Customer advances	127,190			(17,644		)	109,546			119,647			(12,785		)	106,862			124,244			(9,003		)	115,241
Accrued compensation and other current liabilities	84,238			193			84,431			84,793			184			84,977			88,929			166			89,095
Income taxes payable	24,778			3,495			28,273			21,346			3,274			24,620			19,606			2,318			21,924
Current portion of long-term debt	4,545			—			4,545			4,556			—			4,556			4,539			—			4,539
Total current liabilities	281,092			(13,956		)	267,136			273,127			(9,327		)	263,800			268,872			(6,519		)	262,353
Long-term debt	6,995			—			6,995			7,191			—			7,191			7,233			—			7,233
Other long-term liabilities	67,384			941			68,325			69,059			913			69,972			66,902			855			67,757
Shareholders’ equity:
Common stock	12,574			—			12,574			12,574			—			12,574			12,574			—			12,574
Retained earnings	697,164			5,466			702,630			670,443			4,792			675,235			650,254			2,333			652,587
Accumulated other comprehensive loss	(22,340		)	287			(22,053		)	(16,172		)	411			(15,761		)	(27,306		)	282			(27,024		)
Treasury stock at cost	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)
Shareholders’ equity related to Cubic	651,320			5,753			657,073			630,767			5,203			635,970			599,444			2,615			602,059
Noncontrolling interest in variable interest entity	(104		)	—			(104		)	(157		)	—			(157		)	(208		)	—			(208		)
Total shareholders’ equity	651,216			5,753			656,969			630,610			5,203			635,813			599,236			2,615			601,851
	$	1,006,687		$	(7,262	)	$	999,425		$	979,987		$	(3,211	)	$	976,776		$	942,243		$	(3,049	)	$	939,194
	Condensed Consolidated Statement of Cash Flows									Condensed Consolidated Statement of Cash Flows
	Three Months Ended September 30, 2013									Three Months Ended September 30, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Operating Activities:
Net income (loss)	$	(38,136	)	$	984		$	(37,152	)	$	21,143		$	824		$	21,967
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	7,345			—			7,345			5,717			—			5,717
Share-based compensation expense	1,676			—			1,676			—			—			—
Inventory write-downs	2,760			—			2,760			—			—			—
Impairment of goodwill	50,865			—			50,865			—			—			—
Deferred income taxes	(7,508		)	—			(7,508		)	(1,486		)	—			(1,486		)
Changes in operating assets and liabilities net of effects from acquisitions	(23,448		)	(984		)	(24,432		)	(41,236		)	(824		)	(42,060		)
NET CASH USED IN OPERATING ACTIVITIES	(6,446		)	—			(6,446		)	(15,862		)	—			(15,862		)
Investing Activities:
Acquisition of businesses, net of cash acquired	(3,042		)	—			(3,042		)	—			—			—
Net additions to property, plant and equipment	(2,843		)	—			(2,843		)	(982		)	—			(982		)
Purchases of short-term investments	4			—			4			—			—			—
NET CASH USED IN INVESTING ACTIVITIES	(5,881		)	—			(5,881		)	(982		)	—			(982		)
Financing Activities:
Principal payments on long-term debt	(136		)	—			(136		)	(138		)	—			(138		)
Contingent consideration payments related to acquisitions of businesses	(7,618		)	—			(7,618		)	—			—			—
Dividends paid to shareholders	(3,209		)	—			(3,209		)	(3,209		)	—			(3,209		)
Change in restricted cash	(54		)	—			(54		)	—			—			—
NET CASH USED IN FINANCING ACTIVITIES	(11,017		)	—			(11,017		)	(3,347		)	—			(3,347		)
Effect of exchange rates on cash	14,785			—			14,785			1,329			—			1,329
NET DECREASE IN CASH AND CASH EQUIVALENTS	(8,559		)	—			(8,559		)	(18,862		)	—			(18,862		)
Cash and cash equivalents at the beginning of the period	212,451			—			212,451			231,129			—			231,129
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$	203,892		$	—		$	203,892		$	212,267		$	—		$	212,267
	Condensed Consolidated Statement of Cash Flows									Condensed Consolidated Statement of Cash Flows
	Three Months Ended June 30, 2013									Three Months Ended June 30, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Operating Activities:
Net income	$	18,388		$	17		$	18,405		$	26,774		$	674		$	27,448
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	6,417			—			6,417			5,843			—			5,843
Share-based compensation expense	1,575			—			1,575			—			—			—
Changes in operating assets and liabilities net of effects from acquisitions	22,761			(17		)	22,744			(31,524		)	(674		)	(32,198		)
NET CASH PROVIDED BY OPERATING ACTIVITIES	49,141			—			49,141			1,093			—			1,093
Investing Activities:
Acquisition of businesses, net of cash acquired	(7,377		)	—			(7,377		)	—			—			—
Net additions to property, plant and equipment	(2,348		)	—			(2,348		)	(3,094		)	—			(3,094		)
Purchases of short-term investments	(4,054		)	—			(4,054		)	—			—			—
Proceeds from maturities of short-term investments	—			—			—			7,895			—			7,895
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(13,779		)	—			(13,779		)	4,801			—			4,801
Financing Activities:
Principal payments on short-term borrowings	(25,000		)	—			(25,000		)	—			—			—
Proceeds from long-term borrowings	50,000			—			50,000			—			—			—
Principal payments on long-term debt	(134		)	—			(134		)	(137		)	—			(137		)
Contingent consideration payments related to acquisitions of businesses
	(224		)	—			(224		)	—			—			—
Change in restricted cash	(20		)	—			(20		)	—			—			—
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	24,622			—			24,622			(137		)	—			(137		)
Effect of exchange rates on cash	3,862			—			3,862			(5,394		)	—			(5,394		)
NET INCREASE IN CASH AND CASH EQUIVALENTS	63,846			—			63,846			363			—			363
Cash and cash equivalents at the beginning of the period	148,605			—			148,605			230,766			—			230,766
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$	212,451		$	—		$	212,451		$	231,129		$	—		$	231,129
	Condensed Consolidated Statement of Cash Flows									Condensed Consolidated Statement of Cash Flows
	Three Months Ended March 31, 2013									Three Months Ended March 31, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Operating Activities:
Net income	$	27,210		$	2,492		$	29,702		$	23,448		$	2,459		$	25,907
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	6,879			—			6,879			5,465			—			5,465
Changes in operating assets and liabilities net of effects from acquisitions	(63,944		)	(2,492		)	(66,436		)	(30,444		)	(2,459		)	(32,903		)
NET CASH USED IN OPERATING ACTIVITIES	(29,855		)	—			(29,855		)	(1,531		)	—			(1,531		)
Investing Activities:
Acquisition of businesses, net of cash acquired	(20,177		)	—			(20,177		)	—			—			—
Net additions to property, plant and equipment	(2,438		)	—			(2,438		)	(4,901		)	—			(4,901		)
Proceeds from maturities of short-term investments	—			—			—			10,977			—			10,977
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(22,615		)	—			(22,615		)	6,076			—			6,076
Financing Activities:
Proceeds from short-term borrowings	45,000			—			45,000			—			—			—
Principal payments on short-term borrowings	(45,000		)	—			(45,000		)	—			—			—
Proceeds from long-term borrowings	50,000			—			50,000			—			—			—
Principal payments on long-term debt	(4,133		)	—			(4,133		)	(138		)	—			(138		)
Dividends paid to shareholders	(3,208		)	—			(3,208		)	(3,208		)	—			(3,208		)
Change in restricted cash	(313		)	—			(313		)	(68,584		)	—			(68,584		)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	42,346			—			42,346			(71,930		)	—			(71,930		)
Effect of exchange rates on cash	(15,387		)	—			(15,387		)	9,010			—			9,010
NET DECREASE IN CASH AND CASH EQUIVALENTS	(25,511		)	—			(25,511		)	(58,375		)	—			(58,375		)
Cash and cash equivalents at the beginning of the period	174,116			—			174,116			289,141			—			289,141
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$	148,605		$	—		$	148,605		$	230,766		$	—		$	230,766
	Condensed Consolidated Statement of Cash Flows									Condensed Consolidated Statement of Cash Flows
	Three Months Ended December 31, 2012									Three Months Ended December 31, 2011
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Operating Activities:
Net income	$	12,519		$	1,795		$	14,314		$	20,739		$	1,570		$	22,309
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	4,718			—			4,718			5,832			—			5,832
Changes in operating assets and liabilities net of effects from acquisitions	(43,353		)	(1,795		)	(45,148		)	(64,948		)	(1,570		)	(66,518		)
NET CASH USED IN OPERATING ACTIVITIES	(26,116		)	—			(26,116		)	(38,377		)	—			(38,377		)
Investing Activities:
Acquisition of businesses, net of cash acquired	(33,095		)	—			(33,095		)	—			—			—
Net additions to property, plant and equipment	(1,423		)	—			(1,423		)	(5,249		)	—			(5,249		)
Proceeds from maturities of short-term investments	—			—			—			6,957			—			6,957
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(34,518		)	—			(34,518		)	1,708			—			1,708
Financing Activities:
Proceeds from short-term borrowings	25,000			—			25,000			—			—			—
Principal payments on long-term debt	(4,140		)	—			(4,140		)	(4,136		)	—			(4,136		)
Change in restricted cash	229			—			229			—			—			—
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	21,089			—			21,089			(4,136		)	—			(4,136		)
Effect of exchange rates on cash	1,394			—			1,394			798			—			798
NET DECREASE IN CASH AND CASH EQUIVALENTS	(38,151		)	—			(38,151		)	(40,007		)	—			(40,007		)
Cash and cash equivalents at the beginning of the period	212,267			—			212,267			329,148			—			329,148
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$	174,116		$	—		$	174,116		$	289,141		$	—		$	289,141
NOTE 18A— QUARTERLY BASIS OF PRESENTATION (UNAUDITED)
We have prepared the accompanying unaudited condensed consolidated financial statements included in Note 18 in accordance with GAAP for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all information and footnotes required by GAAP for complete financial statements. In our opinion, all adjustments necessary for a fair presentation of these financial statements have been included, and are of a normal and recurring nature.
NOTE 18B—NET INCOME PER SHARE (UNAUDITED)
Basic and diluted EPS are computed as follows (amounts in thousands, except per share data).
	Three Months Ended												Three Months Ended
	Fiscal Year 2013												Fiscal Year 2012
	September 30			June 30			March 31			December 31			September 30			June 30			March 31			December 31
	(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
Net income (loss) attributable to Cubic	$	(37,186	)	$	18,381		$	29,650		$	14,241		$	21,912		$	27,395		$	25,856		$	22,264
Weighted average shares - basic	26,736			26,736			26,736			26,736			26,736			26,736			26,736			26,736
Effect of dilutive securities	—			26			—			—			—			—			—			—
Weighted average shares - diluted	26,736			26,762			26,736			26,736			26,736			26,736			26,736			26,736
Net income (loss) per share attributable to Cubic, basic	$	(1.39	)	$	0.69		$	1.11		$	0.53		$	0.82		$	1.02		$	0.97		$	0.83
Effect of dilutive securities	—			—			—			—			—			—			—			—
Net income (loss) per share attributable to Cubic, diluted	$	(1.39	)	$	0.69		$	1.11		$	0.53		$	0.82		$	1.02		$	0.97		$	0.83
Anti-dilutive employee share-based awards	421			—			—			—			—			—			—			—
NOTE 18C—QUARTERLY BALANCE SHEET DETAILS (UNAUDITED)
The components of accounts receivable are as follows (in thousands):
	Fiscal Year 2013									Fiscal Year 2012
	June 30			March 31			December 31			June 30			March 31			December 31
	(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
Trade and other receivables Long-term contracts:	$	16,995		$	21,025		$	19,701		$	16,581		$	13,623		$	21,684
Billed	81,867			108,774			84,961			99,252			87,000			86,847
Unbilled	307,405			302,292			273,044			226,261			211,074			165,136
Allowance for doubtful accounts	(632		)	(651		)	(421		)	(671		)	(670		)	(540		)
Total accounts receivable	405,635			431,440			377,285			341,423			311,027			273,127
Less estimated amounts not currently due	(19,698		)	(20,678		)	(21,308		)	(22,774		)	(23,514		)	(24,064		)
Current accounts receivable	$	385,937		$	410,762		$	355,977		$	318,649		$	287,513		$	249,063
Inventories consist of the following (in thousands):
	Fiscal Year 2013									Fiscal Year 2012
	June 30			March 31			December 31			June 30			March 31			December 31
	(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
Work in process and inventoried costs under long-term contracts	$	74,043		$	60,680		$	74,833		$	70,139		$	85,541		$	73,455
Customer advances	(32,164		)	(21,601		)	(33,086		)	(24,211		)	(33,378		)	(28,708		)
Materials and purchased parts	498			708			770			737			1,051			1,129
	$	42,377		$	39,787		$	42,517		$	46,665		$	53,214		$	45,876
NOTE 18D — QUARTERLY FAIR VALUE OF FINANCIAL INSTRUMENTS (UNAUDITED)
The following table presents assets and liabilities measured and recorded at fair value on our balance sheets on a recurring basis (in thousands):
	Fiscal Year 2013
	June 30, 2013												March 31, 2013												December 31, 2012
	Level 1			Level 2			Level 3			Total			Level 1			Level 2			Level 3			Total			Level 1			Level 2		Level 3		Total
Assets
Cash equivalents	$	137,981		$	—		$	—		$	137,981		$	115,214		$	—		$	—		$	115,214		$	128,080		$	—	$	—	$	128,080
Marketable securities	4,049			—			—			4,049			—			—			—			—			—			—		—		—
Current derivative assets	—			3,918			—			3,918			—			2,827			—			2,827			—			2,552		—		2,552
Noncurrent derivative assets	—			6,634			—			6,634			—			5,303			—			5,303			—			2,612		—		2,612
Total assets measured at fair value	142,030			10,552			—			152,582			115,214			8,130			—			123,344			128,080			5,164		—		133,244
Liabilities
Current derivative liabilities	—			3,469			—			3,469			—			6,809			—			6,809			—			5,564		—		5,564
Noncurrent derivative liabilities	—			5,694			—			5,694			—			7,170			—			7,170			—			4,304		—		4,304
Contingent consideration to Seller of NEK	—			—			11,104			11,104			—			—			11,684			11,684			—			—		11,684		11,684
Total liabilities measured at fair value	$	—		$	9,163		$	11,104		$	20,267		$	—		$	13,979		$	11,684		$	25,663		$	—		$	9,868	$	11,684	$	21,552
	Fiscal Year 2012
	June 30, 2012												March 31, 2012												December 31, 2011
	Level 1			Level 2			Level 3			Total			Level 1			Level 2			Level 3			Total			Level 1			Level 2		Level 3		Total
Assets
Cash equivalents	$	173,451		$	—		$	—		$	173,451		$	205,862		$	—		$	—		$	205,862		$	251,913		$	—	$	—	$	251,913
Marketable securities	—			—			—			—			—			7,895			—			7,895			—			18,872		—		18,872
Current derivative assets	—			648			—			648			—			2,197			—			2,197			—			1,000		—		1,000
Noncurrent derivative assets	—			4,471			—			4,471			—			3,041			—			3,041			—			2,196		—		2,196
Total assets measured at fair value	173,451			5,119			—			178,570			205,862			13,133			—			218,995			251,913			22,068		—		273,981
Liabilities
Current derivative liabilities	—			3,071			—			3,071			—			1,687			—			1,687			—			5,955		—		5,955
Noncurrent derivative liabilities	—			7,010			—			7,010			—			6,497			—			6,497			—			5,246		—		5,246
Total liabilities measured at fair value	$	—		$	10,081		$	—		$	10,081		$	—		$	8,184		$	—		$	8,184		$	—		$	11,201	$	—	$	11,201
NOTE 18E—QUARTERLY DERIVATIVES AND HEDGING ACTIVITIES (UNAUDITED)
The following table shows the notional principal amounts of our outstanding derivative instruments (in thousands):
	Notional Principal
	Fiscal Year 2013									Fiscal Year 2012
	June 30			March 31			December 31			June 30			March 31			December 31
Instruments designated as accounting hedges:
Foreign currency forwards	$	373,591		$	380,823		$	393,902		$	413,633		$	370,064		$	358,380
Forward starting swap	58,415			58,415			58,415			—			—			—
Instruments not designated as accounting hedges:
Foreign currency forwards	$	7,512		$	7,430		$	8,511		$	5,571		$	3,871		$	945
The table below presents the fair value of the Company’s derivative financial instruments that qualify for hedge accounting as well as their classification on the consolidated balance sheets (in thousands):
			Fair Value
			Fiscal Year 2013									Fiscal Year 2012
	Balance Sheet Location		June 30			March 31			December 31			June 30			March 31			December 31
Asset derivatives:
Foreign currency forwards	Other current assets		$	3,918		$	2,827		$	2,552		$	648		$	2,197		$	1,001
Foreign currency forwards	Other noncurrent assets		5,181			5,303			2,612			4,471			3,041			2,196
Forward starting swap	Other noncurrent assets		1,453			—			—			—			—			—
			$	10,552		$	8,130		$	5,164		$	5,119		$	5,238		$	3,197
Liability derivatives:
Foreign currency forwards	Other current liabilities		$	3,469		$	6,809		$	5,564		$	3,071		$	1,687		$	5,955
Foreign currency forwards	Other noncurrent liabilities		5,694			7,006			3,831			7,010			6,497			5,246
Forward starting swap	Other noncurrent liabilities		—			164			473			—			—			—
Total			$	9,163		$	13,979		$	9,868		$	10,081		$	8,184		$	11,201
The tables below present gains and losses recognized in OCI related to derivative financial instruments designated as cash flow hedges, as well as the amount of gains and losses reclassified into earnings (in thousands):
	Three Months Ended
	June 30, 2013						June 30, 2012						June 30, 2011
Derivative Type	Gains			Gains (losses)			Gains			Gains (losses)			Gains			Gains (losses)
	(losses)			reclassified into			(losses)			reclassified into			(losses)			reclassified into
	recognized			earnings -			recognized			earnings -			recognized			earnings -
	in OCI			Effective Portion			in OCI			Effective Portion			in OCI			Effective Portion
Foreign currency forwards	$	5,912		$	289		$	177		$	2,158		$	(357	)	$	(941	)
Forward starting swap	1,617			—			—			—			—			—
	$	7,529		$	289		$	177		$	2,158		$	(357	)	$	(941	)
	Three Months Ended
	March 31, 2013						March 31, 2012						March 31, 2011
Derivative Type	Gains			Gains (losses)			Gains			Gains (losses)			Gains			Gains (losses)
	(losses)			reclassified into			(losses)			reclassified into			(losses)			reclassified into
	recognized			earnings -			recognized			earnings -			recognized			earnings -
	in OCI			Effective Portion			in OCI			Effective Portion			in OCI			Effective Portion
Foreign currency forwards	$	(1,435	)	$	20		$	(623	)	$	(5,681	)	$	(8,323	)	$	(279	)
Forward starting swap	309			—			—			—			—			—
	$	(1,126	)	$	20		$	(623	)	$	(5,681	)	$	(8,323	)	$	(279	)
	Three Months Ended
	December 31, 2012						December 31, 2011						December 31, 2010
Derivative Type	Gains			Gains (losses)			Gains			Gains (losses)			Gains			Gains (losses)
	(losses)			reclassified into			(losses)			reclassified into			(losses)			reclassified into
	recognized			earnings -			recognized			earnings -			recognized			earnings -
	in OCI			Effective Portion			in OCI			Effective Portion			in OCI			Effective Portion
Foreign currency forwards	$	(457	)	$	(2,072	)	$	(4,949	)	$	(3,165	)	$	(5,635	)	$	958
Forward starting swap	(473		)	—			—			—			—			—
	$	(930	)	$	(2,072	)	$	(4,949	)	$	(3,165	)	$	(5,635	)	$	958
NOTE 18F—QUARTERLY STOCKHOLDERS’ EQUITY ACTIVITIES (UNAUDITED)
The following table summarizes our RSU activity:
	Unvested Restricted Stock Units
	Number of Shares		Weighted-Average
			Grant-Date Fair
			Value
Unvested at October 1, 2012	—		—
Granted	—		—
Vested	—		—
Forfeited	—		—
Unvested at December 31, 2012	—		—
Granted	426,511		$	43.76
Vested	—		—
Forfeited	—		—
Unvested at March 31, 2013	426,511		43.76
Granted	—		—
Vested	—		—
Forfeited	5,142		43.76
Unvested at June 30, 2013	421,369		43.76
Granted	—		—
Vested	—		—
Forfeited	—		—
Unvested at September 30, 2013	421,369		$	43.76
NOTE 18G—QUARTERLY STOCK BASED COMPENSATION ACTIVITIES (UNAUDITED)
Non-cash compensation expense related to stock-based awards was comprised of the following (in thousands):
	Three Months Ended
	September 30,
	2013			2012
Cost of sales	$	103		$	—
Selling, general and administrative	1,514			—
	$	1,617		$	—
	Three Months Ended
	June 30,
	2013			2012
Cost of sales	$	119		$	—
Selling, general and administrative	1,456			—
	$	1,575		$	—
	Three Months Ended
	March 31,
	2013			2012
Cost of sales	$	4		$	—
Selling, general and administrative	55			—
	$	59		$	—
	Three Months Ended
	December 31,
	2012			2011
Cost of sales	$	—		$	—
Selling, general and administrative	—			—
	$	—		$	—
NOTE 18H—QUARTERLY SEGMENT INFORMATION (UNAUDITED)
Business segment financial data is as follows (in millions):
	Three Months Ended												Three Months Ended
	Fiscal Year 2013												Fiscal Year 2012
	September 30			June 30			March 31			December 31			September 30			June 30			March 31			December 31
	(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
Sales:
Transportation Systems	$	131.1		$	134.8		$	142.4		$	121.2		$	131.5		$	126.9		$	135.3		$	128.5
Mission Support Services	109.3			123.8			122.2			113.4			134.6			122.4			126.9			107.5
Defense Systems	100.5			78.6			103.9			80			102.9			121.5			81.3			83.7
Other	(0.1		)	—			0.1			0.2			0.3			0.3			0.3			0.2
Total sales	$	340.8		$	337.2		$	368.6		$	314.8		$	369.3		$	371.1		$	343.8		$	319.9
Operating income:
Transportation Systems	$	(2.7	)	$	19		$	35.3		$	15.2		$	17.9		$	20		$	26.7		$	20
Mission Support Services	(47.5		)	3.6			3.6			4.2			6.1			5.9			4.6			4.5
Defense Systems	6.6			6.1			—			1.5			8.2			14.8			6.2			6
Unallocated corporate expenses and other	(0.5		)	(1.8		)	(1.5		)	(0.4		)	(1.5		)	(1.1		)	(1.6		)	(0.6		)
Total operating income (loss)	$	(44.1	)	$	26.9		$	37.4		$	20.5		$	30.7		$	39.6		$	35.9		$	29.9
Changes in estimates on contracts for which revenue is recognized using the cost-to-cost-percentage-of-completion method decreased operating profit by approximately $9.8 million in the three months ended September 30, 2013, while increasing $1.9 million in the three months ended June 30, 2013, $3.5 million in the three months ended March 31, 2013, and $0.3 million in the three months ended December 31, 2012. These adjustments decreased net income by approximately $6.6 million ($0.25 per share) in the three months ended September 30, 2013, while increasing $0.9 million ($0.03 per share) in the three months ended June 30, 2013, $2.8 million ($0.11 per share) in the three months ended March 31, 2013, and $0.5 million ($0.02 per share) in the three months ended December 31, 2012.
Changes in estimates on contracts for which revenue is recognized using the cost-to-cost percentage-of-completion method increased operating profit by approximately $0.7 million in the three months ended September 30, 2012, $12.6 million in the three months ended June 30, 2012, $7.2 million in the three months ended March 31, 2012, and $1.2 million in the three months ended December 31, 2011. These adjustments increased net income by approximately $0.35 million ($0.01 per share) in the three months ended September 30, 2012, $8.1 million ($0.30 per share) in the three months ended June 30, 2012, $5.0 million ($0.19 per share) in the three months ended March 31, 2012, and $0.9 million ($0.03 per share) in the three months ended December 31, 2011.
NOTE 18I— QUARTERLY ACQUISITION (UNAUDITED)
The following unaudited pro forma information presents our consolidated results of operations as if NEK, NextBus, AIS and PSMC had been included in our consolidated results since October 1, 2011 (in millions):
	Three Months Ended												Three Months Ended
	Fiscal Year 2013												Fiscal Year 2012
	September 30			June 30			March 31			December 31			September 30			June 30			March 31			December 31
	(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
Net sales	$	340.8		$	340.8		$	372.5		$	331.2		$	386.3		$	387.8		$	358.6		$	335.3
Net income (loss) after taxes	(37.2		)	18.5			29.5			15.4			22.8			27.9			26			22.5
The pro forma information includes adjustments to give effect to pro forma events that are directly attributable to the acquisition and have a continuing impact on operations including the amortization of purchased intangibles and the elimination of interest expense for the repayment of debt. No adjustments were made for transaction expenses, other adjustments that do not reflect ongoing operations or for operating efficiencies or synergies. The pro forma financial information is not necessarily indicative of what the consolidated financial results of our operations would have been had the acquisition been completed on October 1, 2011, and it does not purport to project our future operating results.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2013
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'
	NOTE 19—SUBSEQUENT EVENTS
	We have completed an evaluation of all subsequent events through the original issuance date of these consolidated financial statements and concluded no subsequent events have occurred that require recognition or disclosure, other than those described in the sections above.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
Organization and Nature of the Business	'
	Organization and Nature of the Business: We design, develop and manufacture products which are mainly electronic in nature such as mass transit fare collection systems, air and ground combat training systems, and secure communications products. We provide services such as specialized military training exercises, including live, virtual and constructive training exercises and support, and we operate and maintain fare systems for mass transit customers. Our principal lines of business are transportation fare collection systems and services, defense services, and defense systems. Our principal customers for defense products and services are the U.S. and  foreign governments. Our transportation fare collection systems and services are sold primarily to large local government agencies worldwide.
Principles of Consolidation	'
	Principles of Consolidation: The consolidated financial statements include the accounts of Cubic Corporation, its majority-owned subsidiaries and its 50% owned variable interest entity, Transaction Systems Limited (TranSys). We consolidate variable interest entities (VIE) when we determine that Cubic is the primary beneficiary of the VIE. All significant intercompany balances and transactions have been eliminated in consolidation.
Foreign Currency Transactions and Translation	'
	Foreign Currency Transactions and Translation: Our reporting currency is the U.S. dollar. Assets and liabilities of foreign subsidiaries (including intercompany balances for which settlement is not anticipated in the foreseeable future) are translated at the spot rate in effect at the applicable reporting date, and our Consolidated Statements of Income are translated at the average exchange rates in  effect during the applicable periods. The resulting unrealized cumulative translation adjustments are recorded as a component of accumulated other comprehensive income (loss) in our Consolidated Statements of Comprehensive Income. Cash flows from our operations in foreign countries are translated at the average rate for the applicable period. The effect of exchange rates on cash balances held in foreign currencies are separately reported in our Consolidated Statements of Cash Flows.
	Transactions denominated in currencies other than our or our subsidiaries’ functional currencies are recorded based on exchange rates at the time such transactions arise. Changes in exchange rates with respect to amounts recorded in our Consolidated Balance Sheets related to such transactions result in transaction gains and losses that are reflected in our Consolidated Statements of Income as either unrealized (based on the applicable period end translation) or realized (upon settlement of the transactions). Total transaction gains (losses), which are related primarily to advances to foreign subsidiaries amounted to $(0.8) million, $0.7 million and $(0.3) million in 2013, 2012 and 2011, respectively.
Use of Estimates	'
	Use of Estimates:  The preparation of financial statements in conformity with U.S. generally accepted accounting principles (GAAP) requires us to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Significant estimates include the estimated total costs at completion of our long-term contracts, estimated loss contingencies,  estimated self-insurance liabilities, estimated discounted cash flows of our reporting units and of our intangible assets used for goodwill impairment testing, estimated discounted cash flows used for valuation of intangible assets in business combinations, and estimated rates of return and discount rates related to our defined benefit pension plans. Actual results could differ from our estimates.
	Risks and Uncertainties: We are subject to the normal risks and uncertainties of performing large, multiyear, often fixed-price contracts. In addition, we are subject to audit of incurred costs related to many of our U.S. government contracts. These audits could produce different results than we have estimated; however, our experience has been that our costs are acceptable to the government.
Risks and Uncertainties	'
	Risks and Uncertainties: We are subject to the normal risks and uncertainties of performing large, multiyear, often fixed-price contracts. In addition, we are subject to audit of incurred costs related to many of our U.S. government contracts. These audits could produce different results than we have estimated; however, our experience has been that our costs are acceptable to the government.
Cash Equivalents	'
	Cash Equivalents: We consider highly liquid investments with maturity of three months or less when purchased to be cash equivalents.
Restricted Cash	'
	Restricted Cash: Restricted cash represents cash that is restricted as to withdrawal usage for legal or contractual reasons. Restricted cash is classified either as current or non-current, depending upon the date of its availability.
Concentration of Credit Risk	'
	Concentration of Credit Risk: We have established guidelines pursuant to which our cash and cash equivalents are diversified among various money market instruments and investment funds. These guidelines emphasize the preservation of capital by requiring minimum credit ratings assigned by established credit organizations. We achieve diversification by specifying maximum investments in each instrument type and issuer. The majority of these investments are not on deposit in federally insured accounts.
Marketable Securities	'
	Marketable Securities: Marketable securities consist of exchange traded funds whose underlying assets consist of highly liquid debt instruments with short-term maturities. Marketable securities are classified and accounted for as available-for-sale.  These investments are recorded at fair value in the accompanying Consolidated Balance Sheets and the change in fair value is recorded, net of taxes, as a component of other comprehensive income. There have been no significant realized or unrealized gains or losses on these marketable securities to date. Marketable securities have been classified as current assets in the accompanying Consolidated Balance Sheets based upon the nature of the securities and availability for use in current operations.
Accounts Receivable	'
	Accounts Receivable: Receivables consist primarily of amounts due from U.S. and foreign governments for defense products and services and local government agencies for transportation systems.  Due to the nature of our customers, we generally do not require collateral. We have limited exposure to credit risk as we have historically collected substantially all of our receivables from government agencies. We generally require no allowance for doubtful accounts for these customers.
Inventories	'
	Inventories: We state our inventories at the lower of cost or market. We determine cost using the first-in, first-out (FIFO) method, which approximates current replacement cost. We value our work in process at the actual production and engineering costs incurred to date, including applicable overhead. For contracts with the U.S. government our work in process also includes general and administrative costs. Any inventoried costs in excess of estimated realizable value are immediately charged to cost of sales. Where contracts include advances, performance-based payments and progress payments, we reflect the advances as an offset against any related inventory balances. We include qualifying contract costs allocable to units-of-delivery contracts as inventory. We also receive performance-based payments and progress payments associated with certain of these contracts based on the billing terms in the underlying contracts. Pursuant to contract provisions, agencies of the U.S. government and certain other customers have title to, or security interest in, inventories related to such contracts as a result of advances, performance-based payments, and progress payments. Contract advances, performance-based payments and progress payments received are recorded as an offset against the related inventory balances for contracts that that are accounted for on a percentage-of-completion basis using units-of-delivery as the basis to measure progress toward completing the contract. This determination is performed on a contract by contract basis. Any amount of payments received in excess of the cumulative amount of accounts receivable and inventoried costs for a contract is classified as advanced payments, which is classified as a liability on the balance sheet.
Long-term capitalized contract costs	'
	Long-term capitalized contract costs: Long-term capitalized contract costs include costs incurred on a contract to develop and manufacture a transportation fare system for a customer for which revenue recognition did not begin until the customer began operating the system in the fourth quarter of 2013. These capitalized costs are being amortized into cost of sales based upon the ratio of revenue recorded during a period compared to the revenue expected to be recognized over the term of the contract.
Property, Plant and Equipment	'
	Property, Plant and Equipment: We carry property, plant and equipment at cost. We provide depreciation in amounts sufficient to amortize the cost of the depreciable assets over their estimated useful lives. Generally, we use straight-line methods for depreciable real property over estimated useful lives or the term of the underlying lease for leasehold improvements. We use accelerated methods (declining balance and sum-of-the-years-digits) for machinery and equipment over their estimated useful lives.
Goodwill and Purchased Intangibles	'
	Goodwill and Purchased Intangibles: We evaluate goodwill for potential impairment annually as of July 1, or when circumstances indicate that the carrying value may not be recoverable. The test is performed by comparing the fair value of each of our reporting units, which are consistent with our operating segments, to its carrying value, including recorded goodwill. If the carrying value exceeds the fair value, we measure impairment by comparing the implied fair value of goodwill to its carrying value, and any impairment determined would be recorded in the current period. Our purchased intangible assets are subject to amortization and we use a combination of straight-line and accelerated methods, based on the expected cash flows from the assets. See Note 8 for a discussion of the impairment of our goodwill in 2013.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets: We generally evaluate the carrying values of long-lived assets other than goodwill for impairment only if events or changes in facts and circumstances indicate that carrying values may not be recoverable. If we determined there was any impairment, we would measure it by comparing the fair value of the related asset to its carrying value and record the difference in the current period. Fair value is generally determined by identifying estimated discounted cash flows to be generated by those assets. We have not recorded any material impairment of long-lived assets for the years ended September 30, 2013, 2012 and 2011.
Recognizing assets acquired and liabilities assumed in a business combination	'
	Recognizing assets acquired and liabilities assumed in a business combination: Acquired assets and assumed liabilities are recognized in a business combination on the basis of their fair values at the date of acquisition. We assess fair value, which is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, using a variety of methods including income approaches such as present value techniques or cost approaches such as the estimation of current selling prices and replacement values. Fair value of the assets acquired and liabilities assumed, including intangible assets, and contingent payments, are measured based on the assumptions and estimations with regards to the variable factors such as the amount and timing of future cash flows for the asset or liability being measured, appropriate risk-adjusted discount rates, nonperformance risk, or other factors that market participants would consider. Upon acquisition, we determine the estimated economic lives of the acquired intangible assets for amortization purposes, which are based on the underlying expected cash flows of such assets. Adjustments to inventory are based on the fair market value of inventory and amortized into income based on the period in which the underlying inventory is sold. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Actual results may vary from projected results and assumptions used in the fair value assessments.
Customer Advances	'
	Customer Advances: We receive advances, performance-based payments and progress payments from customers that may exceed revenues recognized on certain contracts, including contracts with agencies of the U.S. government. We classify such advances, other than those reflected as a reduction of receivables or inventories, as current liabilities.
Contingencies	'
	Contingencies: We establish reserves for loss contingencies when, in the opinion of management, the likelihood of liability is probable and the extent of such liability is reasonably estimable. Estimates, by their nature, are based on judgment and currently available information and involve a variety of factors, including the type and nature of the litigation, claim or proceeding, the progress of the matter, the advice of legal counsel, our defenses and our experience in similar cases or proceedings as well as our assessment of matters, including settlements, involving other defendants in similar or related cases or proceedings. We may increase or decrease our legal reserves in the future, on a matter-by-matter basis, to account for developments in such matters.
Derivative Financial Instruments	'
	Derivative Financial Instruments: All derivatives are recorded at fair value, however, the classification of gains and losses resulting from changes in the fair values of derivatives are dependent on the intended use of the derivative and its resulting designation. If a derivative is designated as a fair value hedge, then a change in the fair value of the derivative is offset against the change in the fair value of the underlying hedged item and only the ineffective portion of the hedge, if any, is recognized in cost of sales. If a derivative  is designated as a cash flow hedge, then the effective portion of a change in the fair value of the derivative is recognized as a component of accumulated other comprehensive income until the underlying hedged item is recognized in cost of sales, or the forecasted transaction is no longer probable of occurring. If a derivative does not qualify as a highly effective hedge, a change in fair value is immediately recognized in earnings. We formally document hedging relationships for all derivative hedges and the underlying hedged items, as well as the risk management objectives and strategies for undertaking the hedge transactions.
Defined Benefit Pension Plans	'
	Defined Benefit Pension Plans: Some of our employees are covered by defined benefit pension plans. The net periodic cost of our plans is determined using several actuarial assumptions, the most significant of which are the discount rate and the long-term rate of return on plan assets. We recognize on a plan-by-plan basis the funded status of our defined benefit pension plans as either an asset or liability on our balance sheets, with a corresponding adjustment to accumulated other comprehensive income (loss), net of tax, in shareholders’ equity. The funded status is measured as the difference between the fair value of the plan assets and the benefit obligation of the plan.
Comprehensive Income	'
	Comprehensive Income:  Other comprehensive income (loss), which is comprised of unrealized gains and losses on foreign currency translation adjustments, unrealized gains and losses on cash flow hedges, net of tax, unrealized gains and losses on available-for-sale securities, net of tax and pension liability adjustments, net of tax is included in our Consolidated Statement of Comprehensive Income as accumulated other comprehensive loss.
Revenue Recognition	'
	Revenue Recognition: We generate revenue from the sale of products such as mass transit fare collection systems, air and ground combat training systems, and secure communications products. We also generate revenue from services we provide such as specialized military training exercises, including live, virtual and constructive training exercises and support, and we operate and maintain fare systems for mass transit customers. We classify sales as products or services in our Consolidated Statements of Income based on the attributes of the underlying contracts.
	We recognize sales and profits under our long-term fixed-price contracts which require a significant amount of development effort in relation to total contract value using the cost-to-cost percentage-of-completion method of accounting. We record sales and profits based on the ratio of contract costs incurred to estimated total contract costs at completion. Contract costs include material, labor and subcontracting costs, as well as an allocation of indirect costs. For contracts with the U.S. federal government, general and administrative costs are included in contract costs; however, for purposes of revenue measurement, general and administrative costs are not considered contract costs for any other customers. Costs are recognized as incurred for contracts accounted for under the cost- to-cost percentage-of-completion method.
	For certain other long-term, fixed price production contracts not requiring substantial development effort we use the units-of-delivery percentage-of-completion method as the basis to measure progress toward completing the contract and recognizing sales. The units-of delivery measure recognizes revenues as deliveries are made to the customer generally using unit sales values in accordance with the contract terms. Costs of sales are recorded as deliveries are made. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on deliveries.
	For long-term fixed price contracts, we only include amounts representing contract change orders, claims or other items in the contract value when they can be reliably estimated and we consider realization probable. Changes in estimates of sales, costs and profits are recognized using the cumulative catch-up method of accounting. This method recognizes in the current period the cumulative effect of the changes on current and prior periods. A significant change in one or more of these estimates could have a material effect on our consolidated financial position or results of operations.
	We record sales under cost-reimbursement-type contracts as we incur the costs. The Federal Acquisition Regulations provide guidance on the types of costs that we will be reimbursed in establishing the contract price. We consider incentives or penalties and awards applicable to performance on contracts in estimating sales and profits, and record them when there is sufficient information to assess anticipated contract performance. We do not recognize incentive provisions that increase or decrease earnings based solely on a single significant event until the event occurs.
	We occasionally enter into contracts that include multiple deliverables such as the construction or upgrade of a system and subsequent services to operate and maintain the delivered system. For multiple element contracts that were entered prior to October 1, 2009, a delivered item was considered a separate unit of accounting when it had value to the customer on a standalone basis and there was objective and reliable evidence of the fair value of the undelivered items. For contracts where we are unable to conclude there were separate units of accounting, we combine the deliverables and recognize revenue once the final item has been delivered or, if the final element is a service, over the period of performance.
	We adopted authoritative accounting guidance for multiple-element arrangements effective October 1, 2009 on a prospective basis. This guidance affected the accounting conclusion as to whether a deliverable under a contract is considered a separate unit of accounting, and also affected the method that is used to allocate arrangement consideration to each separate unit of accounting. The new guidance eliminates the requirement for objective and reliable evidence of fair value to exist for the undelivered items in order for a delivered item to be treated as a separate unit of accounting. The new guidance also requires arrangement consideration to be allocated at the inception of the arrangement to all deliverables using the relative-selling-price method and eliminates the use of the residual method of allocation. Under the relative-selling-price method, the selling price for each deliverable is determined using  vendor specific objective evidence (VSOE) of selling price or third-party evidence of selling price if VSOE does not exist. If neither VSOE nor third-party evidence of selling price exists for a deliverable, which is typically the case for our contracts, the guidance requires us to determine the best estimate of the selling price, which is the price at which we would sell the deliverable if it were sold on a standalone basis. In estimating the selling price of the deliverable on a standalone basis, we consider our overall pricing models and objectives, including the factors we contemplate in negotiating our contracts with our customers. The pricing models and objectives that we use are generally based upon a cost-plus margin approach, with the estimated margin based in part on qualitative factors such as perceived customer pricing sensitivity and competitive pressures.
	Once the contract value is allocated to the separate deliverables under a multiple-element arrangement, revenue recognition guidance relevant to each contractual element is followed. For example, for the long-term construction portion of a contract we use the percentage-of completion method and for the services portion we recognize the service revenues on a straight-line basis over the contractual service period or based on measurable units of work performed or incentives earned.
	For certain of our multiple-element arrangements, the contract specifies that we will not be paid upon the delivery of certain units of accounting, but rather we will be paid when subsequent performance obligations are satisfied. Generally, in these cases the allocation of arrangement consideration to the up-front deliverables is limited, in some cases to zero, and revenue is reduced, in some cases to zero for the delivery of up-front units of accounting. In such situations, if the costs associated with the delivered item exceed the amount of allocable arrangement consideration, we defer the direct and incremental costs associated with the delivered item that are in excess of the allocated arrangement consideration as capitalized contract costs. We assess recoverability of these costs by comparing the recorded asset to the deferred revenue in excess of the transaction price allocated to the remaining deliverables in the arrangement. Capitalized contract costs are subsequently recognized in income in a manner that is consistent with revenue recognition pattern for  the arrangement as a whole. If no pattern of revenue recognition can be reasonably predicted for the arrangement, the capitalized costs are amortized on a straight-line basis.
	Revenue under our service contracts with the U.S. government is recorded under the cost-to cost percentage-of-completion method. Award fees and incentives related to performance under these service contracts are accrued during the performance of the contract based on our historical experience and estimates of success with such awards.
	Revenue under contracts for services other than those with the U.S. government and those associated with design, development, or production activities is recognized either as services are performed or when a contractually required event has occurred, depending on the contract. For such contracts that contain measurable units of work performed we recognize sales when the units of work are completed. Certain of our transportation systems service contracts contain service level or system usage incentives, for which we recognize revenues when the incentive award is fixed or determinable. These contract incentives are generally based upon monthly service levels or monthly performance and become fixed or determinable on a monthly basis. However, one of our transportation systems service contracts contains annual system usage incentives which are based upon system usage compared to annual baseline amounts. For this contract the annual system usage incentives are not considered fixed or determinable until the end of the contract year for which the incentives are measured, which falls within the second quarter of our fiscal year. Revenue under such contracts that do not contain measurable units of work performed, which is generally the case for our service contracts, is recognized on a straight- line basis over the contractual service period, unless evidence suggests that the revenue is earned, or obligations fulfilled, in a different manner. Costs incurred under these services contracts are expensed as incurred.
	We make provisions in the current period to fully recognize any anticipated losses on contracts. If we receive cash on a contract prior to revenue recognition or in excess of inventoried costs, we classify it as a customer advance on the balance sheet.
Research and Development (R&D)	'
	Research and Development (R&D): We record the cost of company sponsored R&D activities as the expenses are incurred. The cost  of engineering and product development activities incurred in connection with the performance of work on our contracts is included in cost of sales as they are directly related to contract performance.
Stock-Based Compensation	'
	Stock-Based Compensation: Restricted stock units awards (RSUs) are granted to eligible employees and directors and represent rights to receive shares of common stock at a future date if vesting occurs. RSUs granted to date have either time-based vesting or performance-based vesting. Compensation expense for all restricted stock unit awards is measured at fair value at the grant date and recognized based upon the number of RSUs that ultimately vest. We determine the fair value of RSUs based on the closing market price of our common stock on the grant date. The grant date of the performance-based RSUs takes place when the grant is authorized and the specific achievement goals are communicated.
	Compensation expense for time-based vesting awards is recorded on a straight-line basis over the requisite service period, adjusted by estimated forfeiture rates. Vesting of performance-based RSUs is tied to achievement of specific company goals over the measurement period. For all performance-based RSUs granted to date, the measurement period is October 1, 2012 through September 30, 2015. For purposes of measuring compensation expense for performance-based RSUs, at each reporting date we estimate the number of shares for which vesting is deemed probable based on management’s expectations regarding achievement of the relevant performance  criteria, adjusted by estimated forfeiture rates. Compensation expense for the number of shares ultimately expected to vest is  recognized on a straight-line basis over the requisite service period for the performance-based RSUs. The recognition of compensation expense associated with performance-based RSUs requires judgment in assessing the probability of meeting the performance goals. For performance-based RSUs, there may be significant expense recognition or reversal of recognized expense in periods in which there are changes in the assessed probability of meeting performance-based vesting criteria.
Income Taxes	'
	Income Taxes: Our provision for income taxes includes federal, state, local and foreign income taxes. We recognize tax credits, primarily for R&D, as a reduction of our provision for income taxes in the year in which they are available for tax purposes. We provide deferred income taxes on temporary differences between assets and liabilities for financial reporting and tax purposes as measured by enacted tax rates we expect to apply when the temporary differences are settled or realized. We establish valuation allowances for deferred tax assets when the amount of future taxable income we expect is not likely to support the use of the deduction or credit. Annually we evaluate the capital requirements of our foreign subsidiaries and determine the amount of excess capital, if any, that is available for distribution. We provide for U.S. taxes on the amount we determine to be excess capital available for distribution. U.S. taxes are not provided on amounts we consider to be indefinitely reinvested.
Net Income Per Share	'
	Net Income Per Share: Basic net income per share (EPS) is computed by dividing the net income for the period by the weighted average number of common shares outstanding during the period, including vested RSUs.
	Diluted EPS is computed by dividing the net income for the period by the weighted average number of common and common equivalent shares outstanding during the period. Common equivalent shares consist of dilutive restricted stock units. Dilutive restricted stock units are calculated based on the average share price for each fiscal period using the treasury stock method. For RSUs with performance-based vesting, no common equivalent shares are included in the computation of diluted EPS until the related performance criteria have been met.
	Basic and diluted EPS are computed as follows (amounts in thousands, except per share data):
		Year Ended September 30,
		2013		2012		2011
		(As Restated)		(As Restated)		(As Restated)
	Net income attributable to Cubic	$	25,086	$	97,427	$	86,044
	Weighted average shares - basic	26,736		26,736		26,736
	Effect of dilutive securities	24		—		—
	Weighted average shares - diluted	26,760		26,736		26,736
	Net income per share attributable to Cubic, basic	$	0.94	$	3.64	$	3.22
	Effect of dilutive securities	—		—		—
	Net income per share attributable to Cubic, diluted	$	0.94	$	3.64	$	3.22
	Anti-dilutive employee share-based awards	—		—		—
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements: In May 2011, the FASB issued ASU 2011-04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS. ASU 2011-04 clarified the intent about the application of existing fair value measurement requirements and added new disclosure requirements related to the unobservable inputs of Level 3 measurements and the redemption frequency of Level 2 measurements that calculate net asset value per share. We adopted ASU 2011-04 in 2012. This adoption had no material impact to our financial statements.
	In June 2011, the FASB issued ASU 2011-05, Presentation of Comprehensive Income, which eliminates the option to present other comprehensive income (OCI) in the statement of shareholders’ equity and instead requires net income, the components of OCI, and total comprehensive income to be presented in either one continuous statement or two separate but consecutive statements. The standard also requires that items reclassified from OCI to net income be presented on the face of the financial statements. This standard became effective for us in 2012 and did not have an effect on our results of operations, financial position, or cash flows as it only required a change in the presentation of OCI in our consolidated financial statements.
	In July 2012, the FASB issued ASU 2012-02, Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. Prior to the adoption of ASU 2012-02, entities were required to perform a two-step impairment test as outlined by the ASC. Step one of the two-step indefinite-lived intangible asset impairment test is performed by calculating the fair value of the indefinite-lived intangible asset and comparing the fair value with its carrying amount. If the carrying amount of an indefinite-lived intangible asset exceeds its fair value, then the entity is required to perform the second step of the impairment test to measure the amount of the impairment loss, if any. Under the amendment, an entity has the option to first assess qualitative factors to determine whether it is necessary to perform the current two-step test. If an entity believes, as a result of its qualitative assessment, that it is more-likely-than-not that the fair value of an indefinite-lived intangible asset is less than its carrying amount, the quantitative impairment test is required. Otherwise, no further testing is required. An entity can choose to perform the qualitative assessment on none, some or all of its indefinite-lived intangible assets. Moreover, an entity can bypass the qualitative assessment for any indefinite- lived intangible asset in any period and proceed directly to step one of the impairment test, and then resume performing the qualitative assessment in any subsequent period. The amendment is effective for annual and interim indefinite-lived intangible asset impairment tests performed for fiscal years beginning after September 15, 2012. Accordingly, we adopted this amendment in fiscal year 2013. This adoption had no impact to our financial statements.
	In February 2013, the FASB issued Accounting Standards Update No. 2013-02, Reporting of Amounts Reclassified Out of  Accumulated Other Comprehensive Income, which requires entities to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, entities are required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount is required under GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under GAAP to be reclassified in their entirety to net income, entities are required to cross-reference to other disclosures required under GAAP that provide additional detail on these amounts. This standard is effective prospectively for reporting periods beginning after December 15, 2012. Accordingly we adopted this standard in the first quarter of fiscal year 2014. We are currently evaluating the impact of adopting this guidance.
	In July 2013, the FASB issued ASU No. 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists” which requires companies to present in the financial statements an unrecognized tax benefit as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward except to the extent such items are not available or not intended to be used at the reporting date to settle any additional income taxes that would result from the disallowance of a tax position. In such instances, the unrecognized tax benefit is required to be presented in the financial statements as a liability and not be combined with deferred tax assets. This amendment is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Accordingly, we will adopt this standard in the first quarter of fiscal year 2015. We are currently evaluating the impact of adopting this guidance.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
Schedule of computation of basic and diluted EPS	'
	Basic and diluted EPS are computed as follows (amounts in thousands, except per share data):
		Year Ended September 30,
		2013		2012		2011
		(As Restated)		(As Restated)		(As Restated)
	Net income attributable to Cubic	$	25,086	$	97,427	$	86,044
	Weighted average shares - basic	26,736		26,736		26,736
	Effect of dilutive securities	24		—		—
	Weighted average shares - diluted	26,760		26,736		26,736
	Net income per share attributable to Cubic, basic	$	0.94	$	3.64	$	3.22
	Effect of dilutive securities	—		—		—
	Net income per share attributable to Cubic, diluted	$	0.94	$	3.64	$	3.22
	Anti-dilutive employee share-based awards	—		—		—

RESTATEMENT_OF_CONSOLIDATED_FI1

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Sep. 30, 2013
RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	'
Schedule of restatement of retained earnings	'
	The following tables present the summary impacts of the restatement adjustments on our previously reported consolidated retained earnings at September 30, 2010 and consolidated net income for the years ended September 30, 2013, 2012 and 2011 (in thousands):
	Retained earnings at September 30, 2010 - As previously reported	$	553,452
	Adjustments	(1,687		)
	Retained earnings at September 30, 2010 - As restated	$	551,765
		For the Years Ended
		September 30,
		2013			2012			2011
	Net Income - As previously reported	$	19,798		$	91,900		$	83,594
	Adjustments	5,288			5,527			2,450
	Net Income - As restated	$	25,086		$	97,427		$	86,044
Schedule of restatement of income	'
		Consolidated Statement of Income									Consolidated Statement of Income									Consolidated Statement of Income
		Year Ended September 30, 2013									Year Ended September 30, 2012									Year Ended September 30, 2011
		Previously						As			Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated			Reported			Adjustments			Restated
		(amounts in thousands, except per share data)									(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
	Net sales:
	Products	$	568,442		$	(6,132	)	$	562,310		$	663,287		$	14,041		$	677,328		$	600,933		$	160		$	601,093
	Services	792,281			6,816			799,097			718,208			8,548			726,756			694,648			5,843			700,491
		1,360,723			684			1,361,407			1,381,495			22,589			1,404,084			1,295,581			6,003			1,301,584
	Costs and expenses:
	Products	429,494			(3,701		)	425,793			451,573			14,605			466,178			418,279			225			418,504
	Services	629,832			(312		)	629,520			594,662			(700		)	593,962			564,062			703			564,765
	Selling, general and administrative	164,876			354			165,230			163,688			501			164,189			159,791			—			159,791
	Restructuring costs	8,139			—			8,139			—			—			—			—			—			—
	Impairment of goodwill	50,865			—			50,865			—			—			—			—			—			—
	Research and development	24,445			—			24,445			28,722			—			28,722			25,260			—			25,260
	Amortization of purchased intangibles	16,680			—			16,680			14,828			—			14,828			14,681			—			14,681
		1,324,331			(3,659		)	1,320,672			1,253,473			14,406			1,267,879			1,182,073			928			1,183,001
	Operating income	36,392			4,343			40,735			128,022			8,183			136,205			113,508			5,075			118,583
	Other income (expense):
	Interest and dividend income	1,576			—			1,576			2,994			—			2,994			2,568			—			2,568
	Interest expense	(3,415		)	(12		)	(3,427		)	(1,550		)	(52		)	(1,602		)	(1,461		)	(80		)	(1,541		)
	Other income (expense) - net	(367		)	1,254			887			821			(455		)	366			1,662			(799		)	863
	Income before income taxes	34,186			5,585			39,771			130,287			7,676			137,963			116,277			4,196			120,473
	Income taxes	14,205			297			14,502			38,183			2,149			40,332			32,373			1,746			34,119
	Net income	19,981			5,288			25,269			92,104			5,527			97,631			83,904			2,450			86,354
	Less noncontrolling interest in income of VIE	183			—			183			204			—			204			310			—			310
	Net income attributable to Cubic	$	19,798		$	5,288		$	25,086		$	91,900		$	5,527		$	97,427		$	83,594		$	2,450		$	86,044
	Net income per share attributable to Cubic:
	Basic	$	0.74		$	0.2		$	0.94		$	3.44		$	0.2		$	3.64		$	3.13		$	0.09		$	3.22
	Diluted	$	0.74		$	0.2		$	0.94		$	3.44		$	0.2		$	3.64		$	3.13		$	0.09		$	3.22
	Weighted average shares used in per share calculations:
	Basic	26,736			—			26,736			26,736			—			26,736			26,736			—			26,736
	Diluted	26,760			—			26,760			26,736			—			26,736			26,736			—			26,736
Schedule of restatement of comprehensive income	'
		Consolidated Statement of Comprehensive Income									Consolidated Statement of Comprehensive Income									Consolidated Statement of Comprehensive Income
		September 31, 2013									September 31, 2012									September 31, 2011
		Previously						As			Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated			Reported			Adjustments			Restated
		(in thousands)									(in thousands)									(in thousands)
	Net income	$	19,981		$	5,288		$	25,269		$	92,104		$	5,527		$	97,631		$	83,904		$	2,450		$	86,354
	Other comprehensive income:
	Adjustment to pension liability, net of taxes	13,501			(395		)	13,106			(5,585		)	—			(5,585		)	(3,285		)	—			(3,285		)
	Foreign currency translation	494			480			974			10,688			189			10,877			(1,250		)	(79		)	(1,329		)
	Net unrealized gains/losses from cash flow hedges, net of tax	3,777			—			3,777			242			—			242			(5,618		)	—			(5,618		)
	Net unrealized gain (loss) on available-for-sale securities, net of tax	(2		)	—			(2		)	—			—			—			—			—			—
	Total other comprehensive income (loss)	17,770			85			17,855			5,345			189			5,534			(10,153		)	(79		)	(10,232		)
	Total comprehensive income (loss)	37,751			5,373			43,124			97,449			5,716			103,165			73,751			2,371			76,122
Schedule of restatement of balance sheet	'
		Consolidated Balance Sheet									Consolidated Balance Sheet
		September 30, 2013									September 30, 2012
		Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated
		(in thousands)									(in thousands)
	ASSETS
	Current assets:
	Cash and cash equivalents	$	203,892		$	—		$	203,892		$	212,267		$	—		$	212,267
	Restricted cash	69,381			—			69,381			68,749			—			68,749
	Marketable securities	4,055			—			4,055			—			—			—
	Accounts receivable - net	376,143			2,859			379,002			350,697			(1,726		)	348,971
	Recoverable income taxes	7,885			—			7,885			7,083			—			7,083
	Inventories - net	54,400			5,346			59,746			52,366			(10,271		)	42,095
	Deferred income taxes	8,354			—			8,354			7,587			382			7,969
	Prepaid expenses and other current assets	10,284			—			10,284			13,977			—			13,977
	Total current assets	734,394			8,205			742,599			712,726			(11,615		)	701,111
	Long-term contract receivables	19,249			(228		)	19,021			22,070			(152		)	21,918
	Long-term capitalized costs	75,520			(6,557		)	68,963			26,875			—			26,875
	Property, plant and equipment - net	56,305			—			56,305			55,327			—			55,327
	Deferred income taxes	19,322			—			19,322			16,364			—			16,364
	Goodwill	134,851			—			134,851			146,933			—			146,933
	Purchased intangibles - net	57,542			—			57,542			39,374			—			39,374
	Other assets	9,772			—			9,772			6,648			—			6,648
		$	1,106,955		$	1,420		$	1,108,375		$	1,026,317		$	(11,767	)	$	1,014,550
	LIABILITIES AND SHAREHOLDERS’ EQUITY
	Current liabilities:
	Trade accounts payable	$	39,016		$	1,294		$	40,310		$	47,917		$	1,154		$	49,071
	Customer advances	103,187			(18,880		)	84,307			100,764			(24,813		)	75,951
	Accrued compensation and other current liabilities	43,394			—			43,394			52,680			—			52,680
	Other current liabilities	62,693			1,923			64,616			55,988			101			56,089
	Income taxes payable	8,076			4,655			12,731			20,733			4,014			24,747
	Current portion of long-term debt	557			—			557			4,561			—			4,561
	Total current liabilities	256,923			(11,008		)	245,915			282,643			(19,544		)	263,099
	Long-term debt	102,363			—			102,363			6,942			—			6,942
	Accrued pension liability	20,785			—			20,785			46,382			—			46,382
	Deferred compendation	9,792			—			9,792			8,619			—			8,619
	Income taxes payable	6,769			(335		)	6,434			4,862			382			5,244
	Other long-term liabilities	5,396			610			6,006			6,527			615			7,142
	Shareholders’ equity:
	Common stock	15,825			—			15,825			12,574			—			12,574
	Retained earnings	728,424			11,578			740,002			715,043			6,290			721,333
	Accumulated other comprehensive loss	(3,378		)	575			(2,803		)	(21,148		)	490			(20,658		)
	Treasury stock at cost	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)
	Shareholders’ equity related to Cubic	704,793			12,153			716,946			670,391			6,780			677,171
	Noncontrolling interest in variable interest entity	134			—			134			(49		)	—			(49		)
	Total shareholders’ equity	704,927			12,153			717,080			670,342			6,780			677,122
		$	1,106,955		$	1,420		$	1,108,375		$	1,026,317		$	(11,767	)	$	1,014,550
Schedule of restatement of cash flows	'
		Consolidated Statement of Cash Flows									Consolidated Statement of Cash Flows									Consolidated Statement of Cash Flows
		September 30, 2013									September 30, 2012									30-Sep-11
		Previously						As			Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated			Reported			Adjustments			Restated
		(in thousands)									(in thousands)									(in thousands)
	Operating Activities:
	Net income	$	19,981		$	5,288		$	25,269		$	92,104		$	5,527		$	97,631		$	83,904		$	2,450		$	86,354
	Adjustments to reconcile net income to net cash provided by (used in) operating activities:
	Depreciation and amortization	25,359			—			25,359			22,857			—			22,857			22,341			—			22,341
	Share-based compensation expense	3,251			—			3,251			—			—			—			—			—			—
	Inventory write-downs	2,760			—			2,760			—			—			—			—			—			—
	Impairment of goodwill	50,865			—			50,865			—			—			—			—			—			—
	Deferred income taxes	(7,508		)	—			(7,508		)	(1,486		)	—			(1,486		)	2,512			—			2,512
	Changes in operating assets and liabilities net of effects from acquisitions:
	Accounts receivable	(14,588		)	(4,403		)	(18,991		)	(118,164		)	(4,820		)	(122,984		)	3,566			(1,519		)	2,047
	Inventories	(4,219		)	(15,671		)	(19,890		)	(13,636		)	13,809			173			2,442			1,726			4,168
	Prepaid expenses and other current assets	3,485			382			3,867			7,574			(142		)	7,432			5,122			(240		)	4,882
	Long-term capitalized contract costs	(48,645		)	6,557			(42,088		)	(26,875		)	—			(26,875		)	—			—			—
	Accounts payable and other current liabilities	(27,587		)	1,950			(25,637		)	8,525			1,105			9,630			(1,547		)	80			(1,467		)
	Customer advances	3,006			5,984			8,990			(37,999		)	(17,770		)	(55,769		)	37,143			(4,483		)	32,660
	Income taxes	(19,027		)	(87		)	(19,114		)	11,929			2,290			14,219			(23,713		)	1,569			(22,144		)
	Other items	(409		)	0			(409		)	494			1			495			(2,676		)	417			(2,259		)
	NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(13,276		)	—			(13,276		)	(54,677		)	—			(54,677		)	129,094			—			129,094
	Investing Activities:
	Acquisition of businesses, net of cash acquired	(63,691		)	—			(63,691		)	—			—			—			(126,825		)	—			(126,825		)
	Net additions to property, plant and equipment	(9,052		)	—			(9,052		)	(14,226		)	—			(14,226		)	(8,728		)	—			(8,728		)
	Purchases of short-term investments	(4,050		)	—			(4,050		)	—			—			—			—			—			—
	Proceeds from maturities of short-term investments	—			—			—			25,829			—			25,829			58,252			—			58,252
	NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(76,793		)	—			(76,793		)	11,603			—			11,603			(77,301		)	—			(77,301		)
	Financing Activities:
	Proceeds from short-term borrowings	70,000			—			70,000			—			—			—			—			—			—
	Principal payments on short-term borrowings	(70,000		)	—			(70,000		)	—			—			—			—			—			—
	Proceeds from long-term borrowings	100,000			—			100,000			—			—			—			—			—			—
	Principal payments on long-term debt	(8,543		)	—			(8,543		)	(4,549		)	—			(4,549		)	(4,555		)	—			(4,555		)
	Contingent consideration payments related to acquisitions of	(7,842		)	—			(7,842		)	—			—			—			—			—			—
	Dividends paid to shareholders	(6,417		)	—			(6,417		)	(6,417		)	—			(6,417		)	(7,486		)	—			(7,486		)
	Change in restricted cash	(158		)	—			(158		)	(68,584		)	—			(68,584		)	—			—			—
	Purchases of treasury stock	—			—			—			—			—			—			(4		)	—			(4		)
	NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	77,040			—			77,040			(79,550		)	—			(79,550		)	(12,045		)	—			(12,045		)
	Effect of exchange rates on cash	4,654			—			4,654			5,743			—			5,743			(6,034		)	—			(6,034		)
	NET INCREASE (DECREASE) IN CASH AND CASH	(8,375		)	—			(8,375		)	(116,881		)	—			(116,881		)	33,714			—			33,714
	Cash and cash equivalents at the beginning of the year	212,267			—			212,267			329,148			—			329,148			295,434			—			295,434
	CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$	203,892		$	—		$	203,892		$	212,267		$	—		$	212,267		$	329,148		$	—		$	329,148

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	12 Months Ended
	Sep. 30, 2013
NEK Special Programs Group LLC (NEK)	'
Acquisitions	'
Schedule of estimated fair values of the assets acquired and liabilities assumed at the acquisition date	'
	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):
	Customer relationships	$	13.3
	Corporate trade names	4.9
	Non-compete agreements	0.2
	Accounts receivable -billed	3.1
	Accounts receivable -unbilled	7.7
	Accounts payable	(3.0		)
	Other net liabilities assumed	(0.4		)
	Net identifiable assets acquired	25.8
	Goodwill	26.8
	Net assets acquired	$	52.6
Schedule of unaudited pro forma information	'
	The following unaudited pro forma information presents our consolidated results of operations as if NEK, NextBus, AIS and PSMC had been included in our consolidated results since October 1, 2011 (in millions):
		Years Ended
		September 30,
		2013			2012
		(As Restated)			(As Restated)
	Net sales	$	1,385.30		$	1,468.00
	Net income attributable to Cubic	26.2			99.2
Next Bus	'
Acquisitions	'
Schedule of estimated fair values of the assets acquired and liabilities assumed at the acquisition date	'
	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):
	Customer relationships	$	8.8
	Accounts receivable, net	2.2
	Backlog	1.7
	Acquired technology	1.3
	Corporate trade names	1
	Accounts payable and accrued expenses	(1.1		)
	Deferred tax liabilities, net	(3.3		)
	Other net liabilities assumed	(1.2		)
	Net identifiable assets acquired	9.4
	Goodwill	10.8
	Net assets acquired	$	20.2
Schedule of unaudited pro forma information	'
	The following unaudited pro forma information presents our consolidated results of operations as if NEK, NextBus, AIS and PSMC had been included in our consolidated results since October 1, 2011 (in millions):
		Years Ended
		September 30,
		2013			2012
		(As Restated)			(As Restated)
	Net sales	$	1,385.30		$	1,468.00
	Net income attributable to Cubic	26.2			99.2
AIS	'
Acquisitions	'
Schedule of estimated fair values of the assets acquired and liabilities assumed at the acquisition date	'
	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):
	Customer relationships	$	1.4
	Technology	0.9
	Backlog	0.6
	Other net assets acquired	(1.5		)
	Net identifiable assets acquired	1.4
	Goodwill	0.6
	Net assets acquired	$	2
Schedule of unaudited pro forma information	'
	The following unaudited pro forma information presents our consolidated results of operations as if NEK, NextBus, AIS and PSMC had been included in our consolidated results since October 1, 2011 (in millions):
		Years Ended
		September 30,
		2013			2012
		(As Restated)			(As Restated)
	Net sales	$	1,385.30		$	1,468.00
	Net income attributable to Cubic	26.2			99.2
PSMC	'
Acquisitions	'
Schedule of estimated fair values of the assets acquired and liabilities assumed at the acquisition date	'
	The following table summarizes the estimated fair values of the assets acquired at the acquisition date (in millions):
	Customer relationships	$	0.6
	Backlog	0.1
	Net identifiable assets acquired	0.7
	Goodwill	0.6
	Net assets acquired	$	1.3
Schedule of unaudited pro forma information	'
	The following unaudited pro forma information presents our consolidated results of operations as if NEK, NextBus, AIS and PSMC had been included in our consolidated results since October 1, 2011 (in millions):
		Years Ended
		September 30,
		2013			2012
		(As Restated)			(As Restated)
	Net sales	$	1,385.30		$	1,468.00
	Net income attributable to Cubic	26.2			99.2
Abraxas Corporation	'
Acquisitions	'
Schedule of estimated fair values of the assets acquired and liabilities assumed at the acquisition date	'
	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in millions):
	Customer relationships	$	20.1
	Backlog	11.5
	Corporate trade names	5.7
	Non-compete agreements	5.2
	Recoverable income taxes	4.3
	Deferred tax liabilities, net	(7.6		)
	Net tangible assets acquired	5.1
	Net identifiable assets acquired	44.3
	Goodwill	81.7
	Net assets acquired	$	126

FAIR_VALUE_OF_FINANCIAL_INSTRU1

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Sep. 30, 2013
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
Summary of assets and liabilities measured and recorded at fair value on balance sheet on a recurring basis	'
	The following table presents assets and liabilities measured and recorded at fair value on our balance sheets on a recurring basis (in thousands):
		September 30, 2013								September 30, 2012
		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Total
	Assets
	Cash equivalents	$	125,512	$	—	$	—	$	125,512	$	171,300	$	—	$	171,300
	Marketable securities	4,055		—		—		4,055		—		—		—
	Current derivative assets	—		1,597		—		1,597		—		3,779		3,779
	Noncurrent derivative assets	—		6,096		—		6,096		—		3,713		3,713
	Total assets measured at fair value	129,567		7,693		—		137,260		171,300		7,492		178,792
	Liabilities
	Current derivative liabilities	—		2,360		—		2,360		—		6,839		6,839
	Noncurrent derivative liabilities	—		5,366		—		5,366		—		6,498		6,498
	Contingent consideration to seller of NEK	—		—		3,485		3,485		—		—		—
	Total liabilities measured at fair value	$	—	$	7,726	$	3,485	$	11,211	$	—	$	13,337	$	13,337
Schedule of estimated fair value and carrying value of long-term debt	'
	The following table presents the estimated fair value and carrying value of our long-term debt (in millions):
	September 30,	2013		2012
	Fair value	$	95.8	$	12.5
	Carrying value	102.9		11.5

ACCOUNTS_RECEIVABLE_Tables

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Sep. 30, 2013
ACCOUNTS RECEIVABLE	'
Schedule of components of accounts receivable under long-term contracts	'
	The components of accounts receivable under long-term contracts are as follows (in thousands):
	September 30,	2013			2012
		(As Restated)			(As Restated)
	U.S. Government Contracts:
	Amounts billed	$	51,529		$	42,852
	Recoverable costs and accrued profits on progress completed—not billed	60,435			77,750
		111,964			120,602
	Commercial Customers:
	Amounts billed	47,454			48,280
	Recoverable costs and accrued profits on progress completed—not billed	221,911			184,927
		269,365			233,207
		381,329			353,809
	Less unbilled amounts not currently due—commercial customers	(19,021		)	(21,918		)
		$	362,308		$	331,891

INVENTORIES_Tables

INVENTORIES (Tables)	12 Months Ended
	Sep. 30, 2013
INVENTORIES	'
Components of inventories	'
	Significant components of inventories are as follows (in thousands):
	September 30,	2013			2012
		(As Restated)			(As Restated)
	Work in process and inventoried costs under long-term contracts	$	80,918		$	68,525
	Materials and purchased parts	693			858
	Customer advances	(21,865		)	(27,288		)
		$	59,746		$	42,095

PROPERTY_PLANT_AND_EQUIPMENT_T

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2013
PROPERTY, PLANT AND EQUIPMENT	'
Components of property, plant and equipment	'
	Significant components of property, plant and equipment are as follows (in thousands):
	September 30,	2013			2012
	Land and land improvements	$	15,996		$	16,045
	Buildings and improvements	45,854			44,376
	Machinery and other equipment	95,898			94,113
	Leasehold improvements	9,714			8,688
	Accumulated depreciation and amortization	(111,157		)	(107,895		)
		$	56,305		$	55,327

GOODWILL_AND_PURCHASED_INTANGI1

GOODWILL AND PURCHASED INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2013
GOODWILL AND PURCHASED INTANGIBLE ASSETS	'
Schedule of changes in the carrying amount of goodwill	'
	The changes in the carrying amount of goodwill for the two years ended September 30, 2013 are as follows (in thousands):
		Transportation			Defense			Mission			Total
		Systems			Systems			Support
								Services
	Balances at October 1, 2011	$	7,269		$	20,653		$	118,433		$	146,355
	Foreign currency exchange rate changes	248			330			—			578
	Balances at September 30, 2012	7,517			20,983			118,433			146,933
	Acquisitions (see Note 3)	10,837			1,223			26,782			38,842
	Impairment of goodwill	—			—			(50,865		)	(50,865		)
	Foreign currency exchange rate changes	(53		)	(6		)	—			(59		)
	Balances at September 30, 2013	$	18,301		$	22,200		$	94,350		$	134,851
Schedule of entity's purchased intangible assets	'
	The table below summarizes our purchased intangible assets (in thousands):
		September 30, 2013									September 30, 2012
		Gross Carrying			Accumulated			Net			Gross			Accumulated			Net Carrying
		Amount			Amortization			Carrying			Carrying			Amortization			Amount
								Amount			Amount
	Contract and program intangibles	$	97,424		$	(54,712	)	$	42,712		$	71,145		$	(40,785	)	$	30,360
	Other purchased intangibles	22,915			(8,085		)	14,830			14,560			(5,546		)	9,014
	Total	$	120,339		$	(62,797	)	$	57,542		$	85,705		$	(46,331	)	$	39,374
Schedule of expected amortization of purchased intangibles for each of the next five years	'
	The table below shows our expected amortization of purchased intangibles as of September 30, 2013, for each of the next five years and thereafter (in thousands):
		Transportation			Defense			Mission			Total
		Systems			Systems			Support
								Services
	2014	$	3,247		$	1,869		$	10,420		$	15,536
	2015	2,961			1,239			7,690			11,890
	2016	2,775			783			4,714			8,272
	2017	2,675			253			2,452			5,380
	2018	2,570			44			1,775			4,389
	Thereafter	5,765			—			6,310			12,075
		$	19,993		$	4,188		$	33,361		$	57,542

FINANCING_ARRANGEMENTS_Tables

FINANCING ARRANGEMENTS (Tables)	12 Months Ended
	Sep. 30, 2013
FINANCING ARRANGEMENTS	'
Schedule of long-term debt	'
	Long-term debt consists of the following (in thousands):
	September 30,	2013			2012
	Series A senior unsecured notes payable to a group of insurance companies, interest fixed at 3.35%	$	50,000		$	—
	Series B senior unsecured notes payable to a group of insurance companies, interest fixed at 3.35%	50,000			—
	Unsecured notes payable to a group of insurance companies	—			8,000
	Mortgage note from a U.K. financial institution, with quarterly installments of principal and interest at 6.48%	2,920			3,503
		102,920			11,503
	Less current portion	(557		)	(4,561		)
		$	102,363		$	6,942

COMMITMENTS_Tables

COMMITMENTS (Tables)	12 Months Ended
	Sep. 30, 2013
COMMITMENTS	'
Summary of future minimum payments, net of minimum sublease income, under noncancelable operating leases	'
	Future minimum payments, net of minimum sublease income, under non-cancelable operating leases with initial terms of one year or more consist of the following for the next five years and thereafter, as of September 30, 2013 (in thousands):
	2014	$	12,405
	2015	9,710
	2016	7,102
	2017	4,870
	2018	5,831
	Thereafter	3,057
		$	42,975

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2013
INCOME TAXES	'
Significant components of the provision for income taxes	'
	Years ended September 30,	2013			2012			2011
		(in thousands)
		(As Restated)			(As Restated)			(As Restated)
	Current:
	Federal	$	8,198		$	15,448		$	(804	)
	State	2,437			1,927			810
	Foreign	18,581			21,005			24,531
	Total current	29,216			38,380			24,537
	Deferred:
	Federal	(14,182		)	331			9,356
	State	(2,720		)	328			299
	Foreign	2,188			1,293			(73		)
	Total deferred provision	(14,714		)	1,952			9,582
	Total income tax expense	$	14,502		$	40,332		$	34,119
Significant components of deferred tax assets and liabilities	'
	September 30,	2013			2012
		(in thousands)
		(As Restated)			(As Restated)
	Deferred tax assets:
	Accrued employee benefits	$	11,642		$	12,490
	Long-term contracts and inventory valuation reductions	14,152			8,343
	Allowances for loss contingencies	5,441			6,242
	Deferred compensation	4,346			3,756
	Property, plant and equipment	1,127			726
	Intangible assets	477			—
	Retirement benefits	5,678			14,549
	State research and development credit carryforward	4,839			3,882
	Net operating losses	18,639			11,291
	Foreign currency mark-to-market	302			2,192
	Other	1,746			313
	Subtotal	68,389			63,784
	Valuation allowance	(8,801		)	(4,205		)
	Deferred tax assets	59,588			59,579
	Deferred tax liabilities:
	Intangible assets	—			8,608
	Deferred revenue	28,865			25,277
	State taxes	995			269
	Foreign currency mark-to-market	290			146
	Other	1,762			946
	Deferred tax liabilities	31,912			35,246
	Net deferred tax asset	$	27,676		$	24,333
Reconciliation of income tax computed at the U.S. federal statutory tax rate to income tax expense	'
	Years ended September 30,	2013			2012			2011
					(in thousands)
		(As Restated)			(As Restated)			(As Restated)
	Tax at U.S. statutory rate	$	13,921		$	48,287		$	42,165
	State income taxes, net of federal tax effect	120			1,364			1,297
	Nondeductible expenses	1,609			286			893
	Change in reserve accrued for tax contingencies	(673		)	(2,752		)	2,154
	Impact of goodwill impairment loss	10,046			—			—
	Change in valuation allowance	4,044			—			—
	Tax effect from foreign earnings repatriation	—			2,773			—
	Foreign earnings taxed at less than statutory rate	(7,521		)	(7,847		)	(6,787		)
	R&D credits generated in the current year	(3,202		)	(906		)	(2,696		)
	Reinstatement of federal research and development credit	(1,937		)	—			(1,406		)
	Manufacturing deduction	(1,333		)	(630		)	(1,476		)
	Other	(572		)	(243		)	(25		)
		$	14,502		$	40,332		$	34,119
Net changes in the liability for unrecognized tax benefits	'
	Years ended September 30,	2013			2012
		(in thousands)
		(As Restated)			(As Restated)
	Balance at October 1	$	8,649		$	10,940
	Increase (decrease) related to tax positions in prior years:
	Recognition of benefits from expiration of statutes	(575		)	(1,227		)
	Settlements with taxing authorities	(2,332		)	(1,257		)
	Other	824			(586		)
	Tax positions related to the current year	552			567
	Currency translation adjustment	(40		)	212
	Balance at September 30	$	7,078		$	8,649
Components of income (loss) before income taxes	'
	Years ended September 30,	2013			2012			2011
		(As Restated)			(in thousands)			(As Restated)
					(As Restated)
	United States	$	(31,640	)	$	38,692		$	33,879
	Foreign	71,411			99,271			86,594
	Total	$	39,771		$	137,963		$	120,473

DERIVATIVE_INSTRUMENTS_AND_HED1

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	12 Months Ended
	Sep. 30, 2013
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	'
Schedule of notional principal amounts of the outstanding derivative instruments	'
	The following table shows the notional principal amounts of our outstanding derivative instruments as of September 30, 2013 and 2012 (in thousands):
		Notional Principal
	September 30,	2013			2012
	Instruments designated as accounting hedges:
	Foreign currency forwards	$	361,337		$	382,500
	Forward starting swap	58,415			58,415
	Instruments not designated as accounting hedges:
	Foreign currency forwards	$	2,697		$	5,945
Schedule of the fair value of derivative financial instruments that qualify for hedge accounting as well as their classification	'
	The table below presents the fair value of the Company’s derivative financial instruments that qualify for hedge accounting as well as their classification on the consolidated balance sheets as of September 30, 2013 and 2012 (in thousands):
				Fair Value
		Balance Sheet Location		September 30, 2013			September 30, 2012
	Asset derivatives:
	Foreign currency forwards	Other current assets		$	1,597		$	3,779
	Foreign currency forwards	Other noncurrent assets		4,957			3,713
	Forward starting swap	Other noncurrent assets		1,139			—
				$	7,693		$	7,492
	Liability derivatives:
	Foreign currency forwards	Other current liabilities		$	2,360		$	6,839
	Foreign currency forwards	Other noncurrent liabilities		5,366			6,407
	Forward starting swap	Other noncurrent liabilities		—			91
	Total			$	7,726		$	13,337
Schedule of gains and losses recognized in OCI related to derivative financial instruments designated as cash flow hedges, as well as the amount of gains and losses reclassified into earnings	'
	The tables below present gains and losses recognized in OCI for the years ended September 30, 2013, 2012, and 2011 related to derivative financial instruments designated as cash flow hedges, as well as the amount of gains and losses reclassified into earnings during those periods (in thousands):
		Year Ended
		September 30, 2013						September 30, 2012						September 30, 2011
	Derivative Type	Gains			Gains (losses)			Gains			Gains (losses)			Gains			Gains (losses)
		(losses)			reclassified into			(losses)			reclassified into			(losses)			reclassified into
		recognized			earnings -			recognized			earnings -			recognized			earnings -
		in OCI			Effective Portion			in OCI			Effective Portion			in OCI			Effective Portion
	Foreign currency forwards	$	4,581		$	(1,231	)	$	463		$	(6,860	)	$	(8,643	)	$	(1,663	)
	Forward starting swap	1,230			—			$	(91	)	—			$	—		—
		$	5,811		$	(1,231	)	$	372		$	(6,860	)	$	(8,643	)	$	(1,663	)

PENSION_PROFIT_SHARING_AND_OTH1

PENSION, PROFIT SHARING AND OTHER BENEFIT PLANS (Tables)	12 Months Ended
	Sep. 30, 2013
PENSION, PROFIT SHARING AND OTHER BENEFIT PLANS	'
Schedule of projected benefit obligation, ABO and fair value of plan assets for the defined benefit pension plans in which the ABO was in excess of the fair value of plan assets	'
	The projected benefit obligation, accumulated benefit obligation (ABO) and fair value of plan assets for the defined benefit pension plans in which the ABO was in excess of the fair value of plan assets were as follows (in thousands):
	September 30,	2013			2012
	Projected benefit obligation	$	209,118		$	215,706
	Accumulated benefit obligation	202,916			209,135
	Fair value of plan assets	188,337			169,323
Schedule of changes in the projected benefit obligation and fair value of plan assets and the funded status	'
	The following table sets forth changes in the projected benefit obligation and fair value of plan assets and the funded status for these defined benefit plans (in thousands):
	September 30,	2013			2012
	Change in benefit obligations:
	Net benefit obligation at the beginning of the year	$	215,706		$	185,485
	Service cost	532			508
	Interest cost	8,867			9,565
	Actuarial loss (gain)	(5,726		)	22,761
	Plan amendments	(1,178		)	57
	Gross benefits paid	(8,576		)	(5,928		)
	Foreign currency exchange rate changes	(507		)	3,258
	Net benefit obligation at the end of the year	209,118			215,706
	Change in plan assets:
	Fair value of plan assets at the beginning of the year	169,323			144,319
	Actual return on plan assets	24,707			24,769
	Employer contributions	3,915			4,354
	Gross benefits paid	(8,576		)	(5,928		)
	Administrative expenses	(843		)	(657		)
	Foreign currency exchange rate changes	(189		)	2,466
	Fair value of plan assets at the end of the year	188,337			169,323
	Unfunded status of the plans	(20,781		)	(46,383		)
	Unrecognized net actuarial loss	31,657			52,911
	Net amount recognized	$	10,876		$	6,528
	Amounts recognized in Accumulated OCI
	Liability adjustment to OCI	$	(31,657	)	$	(52,911	)
	Deferred tax asset	9,292			17,440
	Accumulated other comprehensive loss	$	(22,365	)	$	(35,471	)
Components of net periodic pension cost (benefit)	'
	The components of net periodic pension cost (benefit) were as follows (in thousands):
	Years ended September 30,	2013			2012			2011
	Service cost	$	532		$	508		$	550
	Interest cost	8,867			9,565			9,387
	Expected return on plan assets	(11,605		)	(10,091		)	(9,979		)
	Amortization of actuarial loss	1,798			1,593			985
	Administrative expenses	76			82			85
	Net pension cost (benefit)	$	(332	)	$	1,657		$	1,028
Schedule of weighted-average assumptions used to determine benefit obligation and net periodic benefit cost	'
	Years ended September 30,	2013		2012		2011
	Weighted-average assumptions used to determine benefit obligation at September 30:
	Discount rate	4.8	%	4.3	%	5.2	%
	Rate of compensation increase	4.4	%	3.8	%	4.3	%
	Weighted-average assumptions used to determine net periodic benefit cost for the years ended September 30:
	Discount rate	4.3	%	5.2	%	5.2	%
	Expected return on plan assets	7	%	7	%	7	%
	Rate of compensation increase	3.8	%	4.3	%	4.3	%
Schedule of target ranges for each major category of the plans' assets	'
	The target ranges for each major category of the plans’ assets at September 30, 2013 are as follows:
	Asset Category	Allocation
		Range
	Equity securities	40% to 75%
	Debt securities	25% to 60%
	Real estate and cash	0% to 10%
Schedule of fair value of the assets of defined benefit pension plans by asset category and their level within the fair value hierarchy	'
		September 30, 2013											September 30, 2012
		Level 1			Level 2			Level 3			Total		Level 1		Level 2		Level 3		Total
	Cash equivalents	$	2,361		$	475		$	—		$	2,836	$	—	$	2,113	$	—	$	2,113
	Equity:
	U.S. equity securities	—			54,870			—			54,870		—		47,998		—		47,998
	U.K. equity securities	—			20,983			—			20,983		—		37,059		—		37,059
	Other foreign equity securities	—			26,586			—			26,586		—		28,460		—		28,460
	Fixed Income:
	U.S. fixed-income funds	—			33,849			—			33,849		—		37,585		—		37,585
	U.K. fixed-income funds	—			12,804			—			12,804		—		10,494		—		10,494
	Diversified growth fund	—			30,146						30,146		—		—				—
	Real Estate	—			—			6,263			6,263		—		—		5,614		5,614
	Total	$	2,361		$	179,713		$	6,263		$	188,337	$	—	$	163,709	$	5,614	$	169,323
Schedule of changes during the fiscal year in the fair value of plan assets categorized as Level 3	'
	The following table presents the changes in the fair value of plan assets categorized as Level 3 in the preceding table (in thousands):
		Real Estate
	Balance as of October 1, 2011	$	5,026
	Realized and unrealized gains, net	647
	Purchases, sales and settlements, net	(59		)
	Balance as of September 30, 2012	5,614
	Realized and unrealized gains, net	712
	Purchases, sales and settlements, net	(63		)
	Balance as of September 30, 2013	$	6,263
Schedule of expected pension benefit payments, which reflect expected future service	'
	We expect to pay the following pension benefit payments, which reflect expected future service, as appropriate, (in thousands):
	2014	$	7,391
	2015	7,825
	2016	8,256
	2017	8,696
	2018	9,577
	2019-2023	56,540

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Sep. 30, 2013
STOCKHOLDERS' EQUITY	'
Summary of RSU activity	'
		Unvested Restricted Stock Units
		Number of Shares	Weighted-Average
			Grant-Date Fair
			Value
	Unvested at October 1, 2012	—	—
	Granted	426,511	$	43.76
	Vested	—	—
	Forfeited	5,142	43.76
	Unvested at September 30, 2013	421,369	$	43.76

STOCK_BASED_COMPENSATION_Table

STOCK BASED COMPENSATION (Tables)	12 Months Ended
	Sep. 30, 2013
STOCK BASED COMPENSATION	'
Schedule of non-cash compensation expense related to stock-based awards	'
	We recorded non-cash compensation expense related to stock-based awards of $3.3 million for the year ended September 30, 2013, which was comprised of the following (in thousands):
	Cost of sales	$	226
	Selling, general and administrative	3,025
		$	3,251

BUSINESS_SEGMENT_INFORMATION_T

BUSINESS SEGMENT INFORMATION (Tables)	12 Months Ended
	Sep. 30, 2013
BUSINESS SEGMENT INFORMATION	'
Schedule of business segment financial data	'
	Business segment financial data is as follows (in millions):
	Years ended September 30,	2013			2012			2011
		(As Restated)			(As Restated)			(As Restated)
	Sales:
	Transportation Systems	$	529.5		$	522.2		$	433.1
	Mission Support Services	468.7			491.4			476.5
	Defense Systems	363			389.4			390.7
	Other	0.2			1.1			1.3
	Total sales	$	1,361.40		$	1,404.10		$	1,301.60
	Operating income (loss):
	Transportation Systems	$	66.8		$	84.6		$	72
	Mission Support Services	(36.1		)	21.1			23.9
	Defense Systems	14.2			35.3			29.8
	Unallocated corporate expenses and other	(4.2		)	(4.8		)	(7.1		)
	Total operating income	$	40.7		$	136.2		$	118.6
	Assets:
	Transportation Systems	$	369.8		$	268.4		$	167
	Mission Support Services	205.2			212.8			144
	Defense Systems	228.9			211.2			213
	Corporate and other	304.5			322.2			439.7
	Total assets	$	1,108.40		$	1,014.60		$	963.7
	Depreciation and amortization:
	Transportation Systems	$	5		$	3.7		$	3.6
	Mission Support Services	13			12.5			12.3
	Defense Systems	6.1			5.5			5.4
	Corporate and other	1.3			1.2			1
	Total depreciation and amortization	$	25.4		$	22.9		$	22.3
	Capital expenditures:
	Transportation Systems	$	2.8		$	2.7		$	2.2
	Mission Support Services	0.3			1.1			0.3
	Defense Systems	4.6			8.9			5.5
	Corporate and other	1.4			1.5			0.7
	Total expenditures for long-lived assets	$	9.1		$	14.2		$	8.7
Schedule of sales by geographic area	'
	Years ended September 30,	2013			2012			2011
		(As Restated)			(As Restated)			(As Restated)
	Geographic Information:
	Sales (a):
	United States	$	741.7		$	742.2		$	753.9
	United Kingdom	267.4			283.2			250.9
	Canada	30.4			54.8			27.5
	Australia	148.5			181.9			100.3
	Middle East	35.4			38			38.7
	Far East	78.2			56.9			82.7
	Other	59.8			47.1			47.6
	Total sales	$	1,361.40		$	1,404.10		$	1,301.60
	(a) Sales are attributed to countries or regions based on the location of customers.
Schedule of long-lived assets by country	'
	Long-lived assets, net:
	United States	$	43.9		$	42.4		$	40.5
	United Kingdom	9.2			9.5			9.1
	Other foreign countries	6.6			6.1			2.9
	Total long-lived assets, net	$	59.7		$	58		$	52.5
Summary of the activity relating to the restructuring liability and employee separation expenses	'
	A summary of the activity relating to the restructuring liability and employee separation expenses, which is included within accrued compensation and other current liabilities within our Consolidated Balance Sheet, is as follows (in thousands):
	Liability as of September 30, 2012	$	—
	Accrued costs	8,139
	Cash payments	(5,919		)
	Liability as of September 30, 2013	$	2,220

SUMMARY_OF_QUARTERLY_RESULTS_O1

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)	12 Months Ended
	Sep. 30, 2013
SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	'
Summary of restated quarterly results of operations	'
														Year
		Three Months Ended												Ended
	Fiscal 2013	September 30			June 30			March 31			December 31			September 30
		(in thousands, except per share data)
		(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
	Net sales	$	340,776		$	337,226		$	368,609		$	314,796		$	1,361,407
	Operating income (loss)	(44,055		)	26,905			37,376			20,509			40,735
	Net income (loss) attributable to Cubic	(37,186		)	18,381			29,650			14,241			25,086
	Net income (loss) per share, basic	(1.39		)	0.69			1.11			0.53			0.94
	Net income (loss) per share, diluted	(1.39		)	0.69			1.11			0.53			0.94
														Year
		Three Months Ended												Ended
	Fiscal 2012	September 30			June 30			March 31			December 31			September 30
		(in thousands, except per share data)
		(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
	Net sales	$	369,255		$	371,142		$	343,830		$	319,857		$	1,404,084
	Operating income	30,740			39,602			35,923			29,940			136,205
	Net income attributable to Cubic	21,912			27,395			25,856			22,264			97,427
	Net income per share, basic	0.82			1.02			0.97			0.83			3.64
	Net income per share, diluted	0.82			1.02			0.97			0.83			3.64
Summary of restated quarterly results of income	'
		Condensed Consolidated Statement of Income									Condensed Consolidated Statement of Income
		Three Months Ended September 30, 2013									Three Months Ended September 30, 2012
		Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated
		(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
	Net sales:
	Products	$	136,216		$	(3,342	)	$	132,874		$	164,458		$	7,174		$	171,632
	Services	206,386			1,516			207,902			195,229			2,394			197,623
		342,602			(1,826		)	340,776			359,687			9,568			369,255
	Costs and expenses:
	Products	117,530			(1,780		)	115,750			113,009			8,470			121,479
	Services	167,757			94			167,851			164,060			(1,001		)	163,059
	Selling, general and administrative	38,429			408			38,837			42,678			501			43,179
	Restructuring costs	1,941			—			1,941			—			—			—
	Impairment of goodwill	50,865			—			50,865			—			—			—
	Research and development	5,099			—			5,099			7,327			—			7,327
	Amortization of purchased intangibles	4,488			—			4,488			3,471			—			3,471
		386,109			(1,278		)	384,831			330,545			7,970			338,515
	Operating income (loss)	(43,507		)	(548		)	(44,055		)	29,142			1,598			30,740
	Other income (expense):
	Interest and dividend income	297			—			297			571			—			571
	Interest expense	(977		)	(3		)	(980		)	(651		)	(13		)	(664		)
	Other income (expense) - net	397			1,254			1,651			726			(455		)	271
	Income (loss) before income taxes	(43,790		)	703			(43,087		)	29,788			1,130			30,918
	Income taxes	(5,654		)	(281		)	(5,935		)	8,645			306			8,951
	Net income (loss)	(38,136		)	984			(37,152		)	21,143			824			21,967
	Less noncontrolling interest in income of VIE	34			—			34			55			—			55
	Net income (loss) attributable to Cubic	$	(38,170	)	$	984		$	(37,186	)	$	21,088		$	824		$	21,912
	Net income (loss) per share attributable to Cubic:
	Basic	$	(1.43	)	$	0.04		$	(1.39	)	$	0.79		$	0.03		$	0.82
	Diluted	$	(1.43	)	$	0.04		$	(1.39	)	$	0.79		$	0.03		$	0.82
	Weighted average shares used in per share calculations:
	Basic	26,736			—			26,736			26,736			—			26,736
	Diluted	26,736			—			26,736			26,736			—			26,736
		Condensed Consolidated Statement of Income									Condensed Consolidated Statement of Income
		Three Months Ended June 30, 2013									Three Months Ended June 30, 2012
		Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated
		(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
	Net sales:
	Products	$	131,557		$	(3,875	)	$	127,682		$	189,743		$	4,870		$	194,613
	Services	208,888			656			209,544			175,654			875			176,529
		340,445			(3,219		)	337,226			365,397			5,745			371,142
	Costs and expenses:
	Products	93,946			(2,935		)	91,011			118,431			4,641			123,072
	Services	164,458			(180		)	164,278			153,552			88			153,640
	Selling, general and administrative	44,130			—			44,130			42,751			—			42,751
	Restructuring costs	114			—			114			—			—			—
	Research and development	6,426			—			6,426			8,427			—			8,427
	Amortization of purchased intangibles	4,362			—			4,362			3,650			—			3,650
		313,436			(3,115		)	310,321			326,811			4,729			331,540
	Operating income	27,009			(104		)	26,905			38,586			1,016			39,602
	Other income (expense):
	Interest and dividend income	530			—			530			697			—			697
	Interest expense	(922		)	(3		)	(925		)	(221		)	(13		)	(234		)
	Other income (expense) - net	(813		)	—			(813		)	(950		)	—			(950		)
	Income before income taxes	25,804			(107		)	25,697			38,112			1,003			39,115
	Income taxes	7,416			(124		)	7,292			11,338			329			11,667
	Net income	18,388			17			18,405			26,774			674			27,448
	Less noncontrolling interest in income of VIE	24			—			24			53			—			53
	Net income attributable to Cubic	$	18,364		$	17		$	18,381		$	26,721		$	674		$	27,395
	Net income per share attributable to Cubic:
	Basic	$	0.69		$	0		$	0.69		$	1		$	0.02		$	1.02
Diluted	$	0.69		$	0		$	0.69		$	1		$	0.02		$	1.02
Weighted average shares used in per share calculations:
Basic	26,736			—			26,736			26,736			—			26,736
Diluted	26,762			—			26,762			26,736			—			26,736
	Condensed Consolidated Statement of Income									Condensed Consolidated Statement of Income
	Three Months Ended March 31, 2013									Three Months Ended March 31, 2012
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
	(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
Net sales:
Products	$	164,968		$	2,068		$	167,036		$	155,776		$	1,115		$	156,891
Services	199,337			2,236			201,573			183,869			3,070			186,939
	364,305			4,304			368,609			339,645			4,185			343,830
Costs and expenses:
Products	117,123			2,022			119,145			106,684			748			107,432
Services	153,766			(446		)	153,320			145,642			54			145,696
Selling, general and administrative	41,320			—			41,320			43,039			—			43,039
Restructuring costs	6,084			—			6,084			—			—			—
Research and development	7,098			—			7,098			8,072			—			8,072
Amortization of purchased intangibles	4,266			—			4,266			3,668			—			3,668
	329,657			1,576			331,233			307,105			802			307,907
Operating income	34,648			2,728			37,376			32,540			3,383			35,923
Other income (expense):
Interest and dividend income	312			—			312			964			—			964
Interest expense	(654		)	(3		)	(657		)	(331		)	(13		)	(344		)
Other income (expense) - net	(53		)	—			(53		)	122			—			122
Income before income taxes	34,253			2,725			36,978			33,295			3,370			36,665
Income taxes	7,043			233			7,276			9,847			911			10,758
Net income	27,210			2,492			29,702			23,448			2,459			25,907
Less noncontrolling interest in income of VIE	52			—			52			51			—			51
Net income attributable to Cubic	$	27,158		$	2,492		$	29,650		$	23,397		$	2,459		$	25,856
Net income per share attributable to Cubic:
Basic	$	1.02		$	0.09		$	1.11		$	0.88		$	0.09		$	0.97
Diluted	$	1.02		$	0.09		$	1.11		$	0.88		$	0.09		$	0.97
Weighted average shares used in per share calculations:
Basic	26,736			—			26,736			26,736			—			26,736
Diluted	26,736			—			26,736			26,736			—			26,736
	Condensed Consolidated Statement of Income									Condensed Consolidated Statement of Income
	Three Months Ended December 31, 2012									Three Months Ended December 31, 2011
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
	(amounts in thousands, except per share data)									(amounts in thousands, except per share data)
Net sales:
Products	$	135,701		$	(983	)	$	134,718		$	153,310		$	882		$	154,192
Services	177,670			2,408			180,078			163,456			2,209			165,665
	313,371			1,425			314,796			316,766			3,091			319,857
Costs and expenses:
Products	100,895			(1,008		)	99,887			113,449			746			114,195
Services	143,851			220			144,071			131,408			159			131,567
Selling, general and administrative	40,997			(54		)	40,943			35,220			—			35,220
Research and development	5,822			—			5,822			4,896			—			4,896
Amortization of purchased intangibles	3,564			—			3,564			4,039			—			4,039
	295,129			(842		)	294,287			289,012			905			289,917
Operating income	18,242			2,267			20,509			27,754			2,186			29,940
Other income (expense):
Interest and dividend income	437			—			437			762			—			762
Interest expense	(862		)	(3		)	(865		)	(347		)	(13		)	(360		)
Other income (expense) - net	102			—			102			923			—			923
Income before income taxes	17,919			2,264			20,183			29,092			2,173			31,265
Income taxes	5,400			469			5,869			8,353			603			8,956
Net income	12,519			1,795			14,314			20,739			1,570			22,309
Less noncontrolling interest in income of VIE	73			—			73			45			—			45
Net income attributable to Cubic	$	12,446		$	1,795		$	14,241		$	20,694		$	1,570		$	22,264
Net income per share attributable to Cubic:
Basic	$	0.47		$	0.06		$	0.53		$	0.77		$	0.06		$	0.83
Diluted	$	0.47		$	0.06		$	0.53		$	0.77		$	0.06		$	0.83
Weighted average shares used in per share calculations:
Basic	26,736			—			26,736			26,736			—			26,736
Diluted	26,736			—			26,736			26,736			—			26,736
Summary of restated quarterly results of comprehensive income	'
		Condensed Consolidated Statement of Comprehensive Income									Condensed Consolidated Statement of Comprehensive Income
		Three Months Ended September 30, 2013									Three Months Ended September 30, 2012
		Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated
					(in thousands)									(in thousands)
	Net income	$	(38,136	)	$	984		$	(37,152	)	$	21,143		$	824		$	21,967
	Other comprehensive income:
	Adjustment to pension liability, net of taxes	13,501			(395		)	13,106			(5,585		)	—			(5,585		)
	Foreign currency translation	15,679			1,060			16,739			7,375			203			7,578
	Net unrealized gains/losses from cash flow hedges, net of tax	(926		)	—			(926		)	(598		)	—			(598		)
	Net unrealized gain (loss) on available-for-sale securities, net of tax	3			—			3			—			—			—
	Total other comprehensive income (loss)	28,257			665			28,922			1,192			203			1,395
	Total comprehensive income (loss)	(9,879		)	1,649			(8,230		)	22,335			1,027			23,362
		Condensed Consolidated Statement of Comprehensive Income									Condensed Consolidated Statement of Comprehensive Income
		Three Months Ended June 30, 2013									Three Months Ended June 30, 2012
		Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated
					(in thousands)									(in thousands)
	Net income	$	18,388		$	17		$	18,405		$	26,774		$	674		$	27,448
	Other comprehensive income:
	Foreign currency translation	(1,872		)	96			(1,776		)	(4,880		)	(124		)	(5,004		)
	Net unrealized gains/losses from cash flow hedges, net of tax	4,706			—			4,706			(1,288		)	—			(1,288		)
	Net unrealized gain (loss) on available-for-sale securities, net of tax	(5		)	—			(5		)	—			—			—
	Total other comprehensive income (loss)	2,829			96			2,925			(6,168		)	(124		)	(6,292		)
	Total comprehensive income (loss)	21,217			113			21,330			20,606			550			21,156
		Condensed Consolidated Statement of Comprehensive Income									Condensed Consolidated Statement of Comprehensive Income
		Three Months Ended March 31, 2013									Three Months Ended March 31, 2012
		Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated
					(in thousands)									(in thousands)
	Net income	$	27,210		$	2,492		$	29,702		$	23,448		$	2,459		$	25,907
	Other comprehensive income:
	Foreign currency translation	(14,608		)	(730		)	(15,338		)	7,846			129			7,975
	Net unrealized gains/losses from cash flow hedges, net of tax	(745		)	—			(745		)	3,288			—			3,288
	Total other comprehensive income (loss)	(15,353		)	(730		)	(16,083		)	11,134			129			11,263
	Total comprehensive income (loss)	11,857			1,762			13,619			34,582			2,588			37,170
		Condensed Consolidated Statement of Comprehensive Income									Condensed Consolidated Statement of Comprehensive Income
		Three Months Ended December 31, 2012									Three Months Ended December 31, 2011
		Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated
					(in thousands)									(in thousands)
	Net income	$	12,519		$	1,795		$	14,314		$	20,739		$	1,570		$	22,309
	Other comprehensive income:
	Foreign currency translation	1,295			54			1,349			347			(19		)	328
	Net unrealized gains/losses from cash flow hedges, net of tax	742			—			742			(1,160		)	—			(1,160		)
	Total other comprehensive income (loss)	2,037			54			2,091			(813		)	(19		)	(832		)
	Total comprehensive income (loss)	14,556			1,849			16,405			19,926			1,551			21,477
Summary of restated quarterly results of balance sheet	'
		Condensed Consolidated Balance Sheet									Condensed Consolidated Balance Sheet									Condensed Consolidated Balance Sheet
		June 30, 2013									March 31, 2013									December 31, 2012
		Previously						As			Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated			Reported			Adjustments			Restated
					(in thousands)									(in thousands)									(in thousands)
	ASSETS
	Current assets:
	Cash and cash equivalents	$	212,451		$	—		$	212,451		$	148,605		$	—		$	148,605		$	174,116		$	—		$	174,116
	Restricted cash	68,853			—			68,853			68,833			—			68,833			68,829			—			68,829
	Marketable securities	4,049			—			4,049			—			—			—			—			—			—
	Accounts receivable - net	388,436			(2,499		)	385,937			414,066			(3,304		)	410,762			359,301			(3,324		)	355,977
	Recoverable income taxes	6,673			—			6,673			5,600			—			5,600			4,817			—			4,817
	Inventories - net	48,312			(5,935		)	42,377			50,992			(11,205		)	39,787			53,095			(10,578		)	42,517
	Deferred income taxes and other current assets	17,035			835			17,870			16,754			965			17,719			24,243			873			25,116
	Total current assets	745,809			(7,599		)	738,210			704,850			(13,544		)	691,306			684,401			(13,029		)	671,372
	Long-term contract receivables	19,850			(152		)	19,698			20,830			(152		)	20,678			21,460			(152		)	21,308
	Long-term capitalized costs	61,782			(3,184		)	58,598			51,805			(1,029		)	50,776			40,146			—			40,146
	Property, plant and equipment - net	54,770			—			54,770			54,732			—			54,732			55,434			—			55,434
	Deferred income taxes	—			—			—			—			—			—			—			—			—
	Goodwill	183,895			—			183,895			185,589			—			185,589			173,734			—			173,734
	Purchased intangibles - net	58,517			—			58,517			62,930			—			62,930			54,188			—			54,188
	Other assets	20,974			—			20,974			19,507			—			19,507			21,390			—			21,390
		$	1,145,597		$	(10,935	)	$	1,134,662		$	1,100,243		$	(14,725	)	$	1,085,518		$	1,050,753		$	(13,181	)	$	1,037,572
	LIABILITIES AND SHAREHOLDERS’ EQUITY
	Current liabilities:
	Short-term borrowings	$	—		—			$	—		$	25,000		—			$	25,000		$	25,000		—			$	25,000
	Trade accounts payable	31,293			—			31,293			33,322			—			33,322			29,001			—			29,001
	Customer advances	107,256			(27,295		)	79,961			92,178			(31,185		)	60,993			107,913			(27,910		)	80,003
	Accrued compensation and other current liabilities	114,100			123			114,223			128,096			121			128,217			122,316			103			122,419
	Income taxes payable	7,229			5,105			12,334			7,094			5,323			12,417			8,715			4,997			13,712
	Current portion of long-term debt	529			—			529			527			—			527			4,563			—			4,563
	Total current liabilities	260,407			(22,067		)	238,340			286,217			(25,741		)	260,476			297,508			(22,810		)	274,698
	Long-term debt	102,380			—			102,380			52,502			—			52,502			2,814			—			2,814
	Other long-term liabilities	66,412			628			67,040			67,918			625			68,543			65,533			1,000			66,533
	Shareholders’ equity:
	Common stock	14,208			—			14,208			12,633			—			12,633			12,574			—			12,574
	Retained earnings	769,803			10,594			780,397			751,439			10,577			762,016			727,489			8,085			735,574
	Accumulated other comprehensive loss	(31,635		)	(90		)	(31,725		)	(34,464		)	(186		)	(34,650		)	(19,111		)	544			(18,567		)
	Treasury stock at cost	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)
	Shareholders’ equity related to Cubic	716,298			10,504			726,802			693,530			10,391			703,921			684,874			8,629			693,503
	Noncontrolling interest in variable interest entity	100			—			100			76			—			76			24			—			24
	Total shareholders’ equity	716,398			10,504			726,902			693,606			10,391			703,997			684,898			8,629			693,527
		$	1,145,597		$	(10,935	)	$	1,134,662		$	1,100,243		$	(14,725	)	$	1,085,518		$	1,050,753		$	(13,181	)	$	1,037,572
		Condensed Consolidated Balance Sheet									Condensed Consolidated Balance Sheet									Condensed Consolidated Balance Sheet
		June 30, 2012									March 31, 2012									December 31, 2011
		Previously			Adjustments			As			Previously			Adjustments			As			Previously			Adjustments			As
		Reported						Restated			Reported						Restated			Reported						Restated
					(in thousands)									(in thousands)									(in thousands)
	ASSETS
	Current assets:
	Cash and cash equivalents	$	231,129		$	—		$	231,129		$	230,766		$	—		$	230,766		$	289,141		$	—		$	289,141
	Restricted cash	68,681			—			68,681			68,584			—			68,584			—			—			—
	Marketable securities	—			—			—			7,895			—			7,895			18,872			—			18,872
	Accounts receivable - net	323,118			(4,469		)	318,649			292,704			(5,191		)	287,513			254,811			(5,748		)	249,063
	Recoverable income taxes	15,150			—			15,150			16,576			—			16,576			27,268			—			27,268
	Inventories - net	49,622			(2,957		)	46,665			51,398			1,816			53,214			43,341			2,535			45,876
	Deferred income taxes and other current assets	16,708			240			16,948			19,218			240			19,458			16,441			240			16,681
	Total current assets	704,408			(7,186		)	697,222			687,141			(3,135		)	684,006			649,874			(2,973		)	646,901
	Long-term contract receivables	22,850			(76		)	22,774			23,590			(76		)	23,514			24,140			(76		)	24,064
	Long-term capitalized costs	13,695			—			13,695			—			—			—			—			—			—
	Property, plant and equipment - net	56,166			—			56,166			55,525			—			55,525			52,045			—			52,045
	Deferred income taxes	—			—			—			—			—			—			—			—			—
	Goodwill	146,597			—			146,597			146,812			—			146,812			146,413			—			146,413
Purchased intangibles - net	42,836			—			42,836			46,493			—			46,493			50,147			—			50,147
Other assets	20,135			—			20,135			20,426			—			20,426			19,624			—			19,624
	$	1,006,687		$	(7,262	)	$	999,425		$	979,987		$	(3,211	)	$	976,776		$	942,243		$	(3,049	)	$	939,194
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Trade accounts payable	$	40,341		$	—		$	40,341		$	42,785		$	—		$	42,785		$	31,554		$	—		$	31,554
Customer advances	127,190			(17,644		)	109,546			119,647			(12,785		)	106,862			124,244			(9,003		)	115,241
Accrued compensation and other current liabilities	84,238			193			84,431			84,793			184			84,977			88,929			166			89,095
Income taxes payable	24,778			3,495			28,273			21,346			3,274			24,620			19,606			2,318			21,924
Current portion of long-term debt	4,545			—			4,545			4,556			—			4,556			4,539			—			4,539
Total current liabilities	281,092			(13,956		)	267,136			273,127			(9,327		)	263,800			268,872			(6,519		)	262,353
Long-term debt	6,995			—			6,995			7,191			—			7,191			7,233			—			7,233
Other long-term liabilities	67,384			941			68,325			69,059			913			69,972			66,902			855			67,757
Shareholders’ equity:
Common stock	12,574			—			12,574			12,574			—			12,574			12,574			—			12,574
Retained earnings	697,164			5,466			702,630			670,443			4,792			675,235			650,254			2,333			652,587
Accumulated other comprehensive loss	(22,340		)	287			(22,053		)	(16,172		)	411			(15,761		)	(27,306		)	282			(27,024		)
Treasury stock at cost	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)	(36,078		)	—			(36,078		)
Shareholders’ equity related to Cubic	651,320			5,753			657,073			630,767			5,203			635,970			599,444			2,615			602,059
Noncontrolling interest in variable interest entity	(104		)	—			(104		)	(157		)	—			(157		)	(208		)	—			(208		)
Total shareholders’ equity	651,216			5,753			656,969			630,610			5,203			635,813			599,236			2,615			601,851
	$	1,006,687		$	(7,262	)	$	999,425		$	979,987		$	(3,211	)	$	976,776		$	942,243		$	(3,049	)	$	939,194
Summary of restated quarterly results of cash flows	'
		Condensed Consolidated Statement of Cash Flows									Condensed Consolidated Statement of Cash Flows
		Three Months Ended September 30, 2013									Three Months Ended September 30, 2012
		Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated
					(in thousands)									(in thousands)
	Operating Activities:
	Net income (loss)	$	(38,136	)	$	984		$	(37,152	)	$	21,143		$	824		$	21,967
	Adjustments to reconcile net income (loss) to net cash used in operating activities:
	Depreciation and amortization	7,345			—			7,345			5,717			—			5,717
	Share-based compensation expense	1,676			—			1,676			—			—			—
	Inventory write-downs	2,760			—			2,760			—			—			—
	Impairment of goodwill	50,865			—			50,865			—			—			—
	Deferred income taxes	(7,508		)	—			(7,508		)	(1,486		)	—			(1,486		)
	Changes in operating assets and liabilities net of effects from acquisitions	(23,448		)	(984		)	(24,432		)	(41,236		)	(824		)	(42,060		)
	NET CASH USED IN OPERATING ACTIVITIES	(6,446		)	—			(6,446		)	(15,862		)	—			(15,862		)
	Investing Activities:
	Acquisition of businesses, net of cash acquired	(3,042		)	—			(3,042		)	—			—			—
	Net additions to property, plant and equipment	(2,843		)	—			(2,843		)	(982		)	—			(982		)
	Purchases of short-term investments	4			—			4			—			—			—
	NET CASH USED IN INVESTING ACTIVITIES	(5,881		)	—			(5,881		)	(982		)	—			(982		)
	Financing Activities:
	Principal payments on long-term debt	(136		)	—			(136		)	(138		)	—			(138		)
	Contingent consideration payments related to acquisitions of businesses	(7,618		)	—			(7,618		)	—			—			—
	Dividends paid to shareholders	(3,209		)	—			(3,209		)	(3,209		)	—			(3,209		)
	Change in restricted cash	(54		)	—			(54		)	—			—			—
	NET CASH USED IN FINANCING ACTIVITIES	(11,017		)	—			(11,017		)	(3,347		)	—			(3,347		)
	Effect of exchange rates on cash	14,785			—			14,785			1,329			—			1,329
	NET DECREASE IN CASH AND CASH EQUIVALENTS	(8,559		)	—			(8,559		)	(18,862		)	—			(18,862		)
	Cash and cash equivalents at the beginning of the period	212,451			—			212,451			231,129			—			231,129
	CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$	203,892		$	—		$	203,892		$	212,267		$	—		$	212,267
		Condensed Consolidated Statement of Cash Flows									Condensed Consolidated Statement of Cash Flows
		Three Months Ended June 30, 2013									Three Months Ended June 30, 2012
		Previously						As			Previously						As
		Reported			Adjustments			Restated			Reported			Adjustments			Restated
					(in thousands)									(in thousands)
	Operating Activities:
	Net income	$	18,388		$	17		$	18,405		$	26,774		$	674		$	27,448
	Adjustments to reconcile net income to net cash provided by operating activities:
	Depreciation and amortization	6,417			—			6,417			5,843			—			5,843
	Share-based compensation expense	1,575			—			1,575			—			—			—
	Changes in operating assets and liabilities net of effects from acquisitions	22,761			(17		)	22,744			(31,524		)	(674		)	(32,198		)
	NET CASH PROVIDED BY OPERATING ACTIVITIES	49,141			—			49,141			1,093			—			1,093
	Investing Activities:
	Acquisition of businesses, net of cash acquired	(7,377		)	—			(7,377		)	—			—			—
	Net additions to property, plant and equipment	(2,348		)	—			(2,348		)	(3,094		)	—			(3,094		)
	Purchases of short-term investments	(4,054		)	—			(4,054		)	—			—			—
	Proceeds from maturities of short-term investments	—			—			—			7,895			—			7,895
	NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(13,779		)	—			(13,779		)	4,801			—			4,801
	Financing Activities:
	Principal payments on short-term borrowings	(25,000		)	—			(25,000		)	—			—			—
	Proceeds from long-term borrowings	50,000			—			50,000			—			—			—
	Principal payments on long-term debt	(134		)	—			(134		)	(137		)	—			(137		)
	Contingent consideration payments related to acquisitions of businesses
		(224		)	—			(224		)	—			—			—
	Change in restricted cash	(20		)	—			(20		)	—			—			—
	NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	24,622			—			24,622			(137		)	—			(137		)
	Effect of exchange rates on cash	3,862			—			3,862			(5,394		)	—			(5,394		)
	NET INCREASE IN CASH AND CASH EQUIVALENTS	63,846			—			63,846			363			—			363
	Cash and cash equivalents at the beginning of the period	148,605			—			148,605			230,766			—			230,766
	CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$	212,451		$	—		$	212,451		$	231,129		$	—		$	231,129
		Condensed Consolidated Statement of Cash Flows									Condensed Consolidated Statement of Cash Flows
		Three Months Ended March 31, 2013									Three Months Ended March 31, 2012
		Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Operating Activities:
Net income	$	27,210		$	2,492		$	29,702		$	23,448		$	2,459		$	25,907
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	6,879			—			6,879			5,465			—			5,465
Changes in operating assets and liabilities net of effects from acquisitions	(63,944		)	(2,492		)	(66,436		)	(30,444		)	(2,459		)	(32,903		)
NET CASH USED IN OPERATING ACTIVITIES	(29,855		)	—			(29,855		)	(1,531		)	—			(1,531		)
Investing Activities:
Acquisition of businesses, net of cash acquired	(20,177		)	—			(20,177		)	—			—			—
Net additions to property, plant and equipment	(2,438		)	—			(2,438		)	(4,901		)	—			(4,901		)
Proceeds from maturities of short-term investments	—			—			—			10,977			—			10,977
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(22,615		)	—			(22,615		)	6,076			—			6,076
Financing Activities:
Proceeds from short-term borrowings	45,000			—			45,000			—			—			—
Principal payments on short-term borrowings	(45,000		)	—			(45,000		)	—			—			—
Proceeds from long-term borrowings	50,000			—			50,000			—			—			—
Principal payments on long-term debt	(4,133		)	—			(4,133		)	(138		)	—			(138		)
Dividends paid to shareholders	(3,208		)	—			(3,208		)	(3,208		)	—			(3,208		)
Change in restricted cash	(313		)	—			(313		)	(68,584		)	—			(68,584		)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	42,346			—			42,346			(71,930		)	—			(71,930		)
Effect of exchange rates on cash	(15,387		)	—			(15,387		)	9,010			—			9,010
NET DECREASE IN CASH AND CASH EQUIVALENTS	(25,511		)	—			(25,511		)	(58,375		)	—			(58,375		)
Cash and cash equivalents at the beginning of the period	174,116			—			174,116			289,141			—			289,141
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$	148,605		$	—		$	148,605		$	230,766		$	—		$	230,766
	Condensed Consolidated Statement of Cash Flows									Condensed Consolidated Statement of Cash Flows
	Three Months Ended December 31, 2012									Three Months Ended December 31, 2011
	Previously						As			Previously						As
	Reported			Adjustments			Restated			Reported			Adjustments			Restated
				(in thousands)									(in thousands)
Operating Activities:
Net income	$	12,519		$	1,795		$	14,314		$	20,739		$	1,570		$	22,309
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	4,718			—			4,718			5,832			—			5,832
Changes in operating assets and liabilities net of effects from acquisitions	(43,353		)	(1,795		)	(45,148		)	(64,948		)	(1,570		)	(66,518		)
NET CASH USED IN OPERATING ACTIVITIES	(26,116		)	—			(26,116		)	(38,377		)	—			(38,377		)
Investing Activities:
Acquisition of businesses, net of cash acquired	(33,095		)	—			(33,095		)	—			—			—
Net additions to property, plant and equipment	(1,423		)	—			(1,423		)	(5,249		)	—			(5,249		)
Proceeds from maturities of short-term investments	—			—			—			6,957			—			6,957
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(34,518		)	—			(34,518		)	1,708			—			1,708
Financing Activities:
Proceeds from short-term borrowings	25,000			—			25,000			—			—			—
Principal payments on long-term debt	(4,140		)	—			(4,140		)	(4,136		)	—			(4,136		)
Change in restricted cash	229			—			229			—			—			—
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	21,089			—			21,089			(4,136		)	—			(4,136		)
Effect of exchange rates on cash	1,394			—			1,394			798			—			798
NET DECREASE IN CASH AND CASH EQUIVALENTS	(38,151		)	—			(38,151		)	(40,007		)	—			(40,007		)
Cash and cash equivalents at the beginning of the period	212,267			—			212,267			329,148			—			329,148
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$	174,116		$	—		$	174,116		$	289,141		$	—		$	289,141
Statement	'
Schedule of computation of basic and diluted EPS	'
	Basic and diluted EPS are computed as follows (amounts in thousands, except per share data):
		Year Ended September 30,
		2013			2012			2011
		(As Restated)			(As Restated)			(As Restated)
	Net income attributable to Cubic	$	25,086		$	97,427		$	86,044
	Weighted average shares - basic	26,736			26,736			26,736
	Effect of dilutive securities	24			—			—
	Weighted average shares - diluted	26,760			26,736			26,736
	Net income per share attributable to Cubic, basic	$	0.94		$	3.64		$	3.22
	Effect of dilutive securities	—			—			—
	Net income per share attributable to Cubic, diluted	$	0.94		$	3.64		$	3.22
	Anti-dilutive employee share-based awards	—			—			—
Schedule of components of accounts receivable under long-term contracts	'
	The components of accounts receivable under long-term contracts are as follows (in thousands):
	September 30,	2013			2012
		(As Restated)			(As Restated)
	U.S. Government Contracts:
	Amounts billed	$	51,529		$	42,852
	Recoverable costs and accrued profits on progress completed—not billed	60,435			77,750
		111,964			120,602
	Commercial Customers:
	Amounts billed	47,454			48,280
	Recoverable costs and accrued profits on progress completed—not billed	221,911			184,927
		269,365			233,207
		381,329			353,809
	Less unbilled amounts not currently due—commercial customers	(19,021		)	(21,918		)
		$	362,308		$	331,891
Components of inventories	'
	Significant components of inventories are as follows (in thousands):
	September 30,	2013			2012
		(As Restated)			(As Restated)
	Work in process and inventoried costs under long-term contracts	$	80,918		$	68,525
	Materials and purchased parts	693			858
	Customer advances	(21,865		)	(27,288		)
		$	59,746		$	42,095
Summary of assets and liabilities measured and recorded at fair value on balance sheet on a recurring basis	'
	The following table presents assets and liabilities measured and recorded at fair value on our balance sheets on a recurring basis (in thousands):
		September 30, 2013												September 30, 2012
		Level 1			Level 2			Level 3			Total			Level 1			Level 2			Total
	Assets
	Cash equivalents	$	125,512		$	—		$	—		$	125,512		$	171,300		$	—		$	171,300
	Marketable securities	4,055			—			—			4,055			—			—			—
	Current derivative assets	—			1,597			—			1,597			—			3,779			3,779
	Noncurrent derivative assets	—			6,096			—			6,096			—			3,713			3,713
	Total assets measured at fair value	129,567			7,693			—			137,260			171,300			7,492			178,792
	Liabilities
	Current derivative liabilities	—			2,360			—			2,360			—			6,839			6,839
	Noncurrent derivative liabilities	—			5,366			—			5,366			—			6,498			6,498
	Contingent consideration to seller of NEK	—			—			3,485			3,485			—			—			—
	Total liabilities measured at fair value	$	—		$	7,726		$	3,485		$	11,211		$	—		$	13,337		$	13,337
Schedule of notional principal amounts of the outstanding derivative instruments	'
	The following table shows the notional principal amounts of our outstanding derivative instruments as of September 30, 2013 and 2012 (in thousands):
		Notional Principal
	September 30,	2013			2012
	Instruments designated as accounting hedges:
	Foreign currency forwards	$	361,337		$	382,500
	Forward starting swap	58,415			58,415
	Instruments not designated as accounting hedges:
	Foreign currency forwards	$	2,697		$	5,945
Schedule of the fair value of derivative financial instruments that qualify for hedge accounting as well as their classification	'
	The table below presents the fair value of the Company’s derivative financial instruments that qualify for hedge accounting as well as their classification on the consolidated balance sheets as of September 30, 2013 and 2012 (in thousands):
				Fair Value
		Balance Sheet Location		September 30, 2013			September 30, 2012
	Asset derivatives:
	Foreign currency forwards	Other current assets		$	1,597		$	3,779
	Foreign currency forwards	Other noncurrent assets		4,957			3,713
	Forward starting swap	Other noncurrent assets		1,139			—
				$	7,693		$	7,492
	Liability derivatives:
	Foreign currency forwards	Other current liabilities		$	2,360		$	6,839
	Foreign currency forwards	Other noncurrent liabilities		5,366			6,407
	Forward starting swap	Other noncurrent liabilities		—			91
	Total			$	7,726		$	13,337
Schedule of gains and losses recognized in OCI related to derivative financial instruments designated as cash flow hedges, as well as the amount of gains and losses reclassified into earnings	'
	The tables below present gains and losses recognized in OCI for the years ended September 30, 2013, 2012, and 2011 related to derivative financial instruments designated as cash flow hedges, as well as the amount of gains and losses reclassified into earnings during those periods (in thousands):
		Year Ended
		September 30, 2013						September 30, 2012						September 30, 2011
	Derivative Type	Gains			Gains (losses)			Gains			Gains (losses)			Gains			Gains (losses)
		(losses)			reclassified into			(losses)			reclassified into			(losses)			reclassified into
		recognized			earnings -			recognized			earnings -			recognized			earnings -
		in OCI			Effective Portion			in OCI			Effective Portion			in OCI			Effective Portion
	Foreign currency forwards	$	4,581		$	(1,231	)	$	463		$	(6,860	)	$	(8,643	)	$	(1,663	)
	Forward starting swap	1,230			—			$	(91	)	—			$	—		—
		$	5,811		$	(1,231	)	$	372		$	(6,860	)	$	(8,643	)	$	(1,663	)
Summary of RSU activity	'
		Unvested Restricted Stock Units
		Number of Shares		Weighted-Average
				Grant-Date Fair
				Value
	Unvested at October 1, 2012	—		—
	Granted	426,511		$	43.76
	Vested	—		—
	Forfeited	5,142		43.76
	Unvested at September 30, 2013	421,369		$	43.76
Schedule of non-cash compensation expense related to stock-based awards	'
	We recorded non-cash compensation expense related to stock-based awards of $3.3 million for the year ended September 30, 2013, which was comprised of the following (in thousands):
	Cost of sales	$	226
	Selling, general and administrative	3,025
		$	3,251
Schedule of business segment financial data	'
	Business segment financial data is as follows (in millions):
	Years ended September 30,	2013			2012			2011
		(As Restated)			(As Restated)			(As Restated)
	Sales:
	Transportation Systems	$	529.5		$	522.2		$	433.1
	Mission Support Services	468.7			491.4			476.5
	Defense Systems	363			389.4			390.7
	Other	0.2			1.1			1.3
	Total sales	$	1,361.40		$	1,404.10		$	1,301.60
	Operating income (loss):
	Transportation Systems	$	66.8		$	84.6		$	72
	Mission Support Services	(36.1		)	21.1			23.9
	Defense Systems	14.2			35.3			29.8
	Unallocated corporate expenses and other	(4.2		)	(4.8		)	(7.1		)
	Total operating income	$	40.7		$	136.2		$	118.6
	Assets:
	Transportation Systems	$	369.8		$	268.4		$	167
	Mission Support Services	205.2			212.8			144
	Defense Systems	228.9			211.2			213
	Corporate and other	304.5			322.2			439.7
	Total assets	$	1,108.40		$	1,014.60		$	963.7
	Depreciation and amortization:
	Transportation Systems	$	5		$	3.7		$	3.6
	Mission Support Services	13			12.5			12.3
	Defense Systems	6.1			5.5			5.4
	Corporate and other	1.3			1.2			1
	Total depreciation and amortization	$	25.4		$	22.9		$	22.3
	Capital expenditures:
	Transportation Systems	$	2.8		$	2.7		$	2.2
	Mission Support Services	0.3			1.1			0.3
	Defense Systems	4.6			8.9			5.5
	Corporate and other	1.4			1.5			0.7
	Total expenditures for long-lived assets	$	9.1		$	14.2		$	8.7
Interim Financial Information	'
Statement	'
Schedule of computation of basic and diluted EPS	'
	Basic and diluted EPS are computed as follows (amounts in thousands, except per share data).
		Three Months Ended												Three Months Ended
		Fiscal Year 2013												Fiscal Year 2012
		September 30			June 30			March 31			December 31			September 30			June 30			March 31			December 31
		(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
	Net income (loss) attributable to Cubic	$	(37,186	)	$	18,381		$	29,650		$	14,241		$	21,912		$	27,395		$	25,856		$	22,264
	Weighted average shares - basic	26,736			26,736			26,736			26,736			26,736			26,736			26,736			26,736
	Effect of dilutive securities	—			26			—			—			—			—			—			—
	Weighted average shares - diluted	26,736			26,762			26,736			26,736			26,736			26,736			26,736			26,736
	Net income (loss) per share attributable to Cubic, basic	$	(1.39	)	$	0.69		$	1.11		$	0.53		$	0.82		$	1.02		$	0.97		$	0.83
	Effect of dilutive securities	—			—			—			—			—			—			—			—
	Net income (loss) per share attributable to Cubic, diluted	$	(1.39	)	$	0.69		$	1.11		$	0.53		$	0.82		$	1.02		$	0.97		$	0.83
	Anti-dilutive employee share-based awards	421			—			—			—			—			—			—			—
Schedule of components of accounts receivable under long-term contracts	'
	The components of accounts receivable are as follows (in thousands):
		Fiscal Year 2013									Fiscal Year 2012
		June 30			March 31			December 31			June 30			March 31			December 31
		(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
	Trade and other receivables Long-term contracts:	$	16,995		$	21,025		$	19,701		$	16,581		$	13,623		$	21,684
	Billed	81,867			108,774			84,961			99,252			87,000			86,847
	Unbilled	307,405			302,292			273,044			226,261			211,074			165,136
	Allowance for doubtful accounts	(632		)	(651		)	(421		)	(671		)	(670		)	(540		)
	Total accounts receivable	405,635			431,440			377,285			341,423			311,027			273,127
	Less estimated amounts not currently due	(19,698		)	(20,678		)	(21,308		)	(22,774		)	(23,514		)	(24,064		)
	Current accounts receivable	$	385,937		$	410,762		$	355,977		$	318,649		$	287,513		$	249,063
Components of inventories	'
	Inventories consist of the following (in thousands):
		Fiscal Year 2013									Fiscal Year 2012
		June 30			March 31			December 31			June 30			March 31			December 31
		(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
	Work in process and inventoried costs under long-term contracts	$	74,043		$	60,680		$	74,833		$	70,139		$	85,541		$	73,455
	Customer advances	(32,164		)	(21,601		)	(33,086		)	(24,211		)	(33,378		)	(28,708		)
	Materials and purchased parts	498			708			770			737			1,051			1,129
		$	42,377		$	39,787		$	42,517		$	46,665		$	53,214		$	45,876
Summary of assets and liabilities measured and recorded at fair value on balance sheet on a recurring basis	'
	The following table presents assets and liabilities measured and recorded at fair value on our balance sheets on a recurring basis (in thousands):
		Fiscal Year 2013
		June 30, 2013												March 31, 2013												December 31, 2012
		Level 1			Level 2			Level 3			Total			Level 1			Level 2			Level 3			Total			Level 1			Level 2		Level 3		Total
	Assets
	Cash equivalents	$	137,981		$	—		$	—		$	137,981		$	115,214		$	—		$	—		$	115,214		$	128,080		$	—	$	—	$	128,080
	Marketable securities	4,049			—			—			4,049			—			—			—			—			—			—		—		—
	Current derivative assets	—			3,918			—			3,918			—			2,827			—			2,827			—			2,552		—		2,552
	Noncurrent derivative assets	—			6,634			—			6,634			—			5,303			—			5,303			—			2,612		—		2,612
	Total assets measured at fair value	142,030			10,552			—			152,582			115,214			8,130			—			123,344			128,080			5,164		—		133,244
	Liabilities
	Current derivative liabilities	—			3,469			—			3,469			—			6,809			—			6,809			—			5,564		—		5,564
	Noncurrent derivative liabilities	—			5,694			—			5,694			—			7,170			—			7,170			—			4,304		—		4,304
	Contingent consideration to Seller of NEK	—			—			11,104			11,104			—			—			11,684			11,684			—			—		11,684		11,684
	Total liabilities measured at fair value	$	—		$	9,163		$	11,104		$	20,267		$	—		$	13,979		$	11,684		$	25,663		$	—		$	9,868	$	11,684	$	21,552
		Fiscal Year 2012
		June 30, 2012												March 31, 2012												December 31, 2011
		Level 1			Level 2			Level 3			Total			Level 1			Level 2			Level 3			Total			Level 1			Level 2		Level 3		Total
	Assets
	Cash equivalents	$	173,451		$	—		$	—		$	173,451		$	205,862		$	—		$	—		$	205,862		$	251,913		$	—	$	—	$	251,913
	Marketable securities	—			—			—			—			—			7,895			—			7,895			—			18,872		—		18,872
	Current derivative assets	—			648			—			648			—			2,197			—			2,197			—			1,000		—		1,000
	Noncurrent derivative assets	—			4,471			—			4,471			—			3,041			—			3,041			—			2,196		—		2,196
	Total assets measured at fair value	173,451			5,119			—			178,570			205,862			13,133			—			218,995			251,913			22,068		—		273,981
	Liabilities
	Current derivative liabilities	—			3,071			—			3,071			—			1,687			—			1,687			—			5,955		—		5,955
	Noncurrent derivative liabilities	—			7,010			—			7,010			—			6,497			—			6,497			—			5,246		—		5,246
	Total liabilities measured at fair value	$	—		$	10,081		$	—		$	10,081		$	—		$	8,184		$	—		$	8,184		$	—		$	11,201	$	—	$	11,201
Schedule of notional principal amounts of the outstanding derivative instruments	'
	The following table shows the notional principal amounts of our outstanding derivative instruments (in thousands):
		Notional Principal
		Fiscal Year 2013									Fiscal Year 2012
		June 30			March 31			December 31			June 30			March 31			December 31
	Instruments designated as accounting hedges:
	Foreign currency forwards	$	373,591		$	380,823		$	393,902		$	413,633		$	370,064		$	358,380
	Forward starting swap	58,415			58,415			58,415			—			—			—
	Instruments not designated as accounting hedges:
	Foreign currency forwards	$	7,512		$	7,430		$	8,511		$	5,571		$	3,871		$	945
Schedule of the fair value of derivative financial instruments that qualify for hedge accounting as well as their classification	'
	The table below presents the fair value of the Company’s derivative financial instruments that qualify for hedge accounting as well as their classification on the consolidated balance sheets (in thousands):
				Fair Value
				Fiscal Year 2013									Fiscal Year 2012
		Balance Sheet Location		June 30			March 31			December 31			June 30			March 31			December 31
	Asset derivatives:
	Foreign currency forwards	Other current assets		$	3,918		$	2,827		$	2,552		$	648		$	2,197		$	1,001
	Foreign currency forwards	Other noncurrent assets		5,181			5,303			2,612			4,471			3,041			2,196
	Forward starting swap	Other noncurrent assets		1,453			—			—			—			—			—
				$	10,552		$	8,130		$	5,164		$	5,119		$	5,238		$	3,197
	Liability derivatives:
	Foreign currency forwards	Other current liabilities		$	3,469		$	6,809		$	5,564		$	3,071		$	1,687		$	5,955
	Foreign currency forwards	Other noncurrent liabilities		5,694			7,006			3,831			7,010			6,497			5,246
	Forward starting swap	Other noncurrent liabilities		—			164			473			—			—			—
	Total			$	9,163		$	13,979		$	9,868		$	10,081		$	8,184		$	11,201
Schedule of gains and losses recognized in OCI related to derivative financial instruments designated as cash flow hedges, as well as the amount of gains and losses reclassified into earnings	'
	The tables below present gains and losses recognized in OCI related to derivative financial instruments designated as cash flow hedges, as well as the amount of gains and losses reclassified into earnings (in thousands):
		Three Months Ended
		June 30, 2013						June 30, 2012						June 30, 2011
	Derivative Type	Gains			Gains (losses)			Gains			Gains (losses)			Gains			Gains (losses)
		(losses)			reclassified into			(losses)			reclassified into			(losses)			reclassified into
		recognized			earnings -			recognized			earnings -			recognized			earnings -
		in OCI			Effective Portion			in OCI			Effective Portion			in OCI			Effective Portion
	Foreign currency forwards	$	5,912		$	289		$	177		$	2,158		$	(357	)	$	(941	)
	Forward starting swap	1,617			—			—			—			—			—
		$	7,529		$	289		$	177		$	2,158		$	(357	)	$	(941	)
		Three Months Ended
		March 31, 2013						March 31, 2012						March 31, 2011
	Derivative Type	Gains			Gains (losses)			Gains			Gains (losses)			Gains			Gains (losses)
		(losses)			reclassified into			(losses)			reclassified into			(losses)			reclassified into
		recognized			earnings -			recognized			earnings -			recognized			earnings -
		in OCI			Effective Portion			in OCI			Effective Portion			in OCI			Effective Portion
	Foreign currency forwards	$	(1,435	)	$	20		$	(623	)	$	(5,681	)	$	(8,323	)	$	(279	)
	Forward starting swap	309			—			—			—			—			—
		$	(1,126	)	$	20		$	(623	)	$	(5,681	)	$	(8,323	)	$	(279	)
		Three Months Ended
		December 31, 2012						December 31, 2011						December 31, 2010
	Derivative Type	Gains			Gains (losses)			Gains			Gains (losses)			Gains			Gains (losses)
		(losses)			reclassified into			(losses)			reclassified into			(losses)			reclassified into
		recognized			earnings -			recognized			earnings -			recognized			earnings -
		in OCI			Effective Portion			in OCI			Effective Portion			in OCI			Effective Portion
	Foreign currency forwards	$	(457	)	$	(2,072	)	$	(4,949	)	$	(3,165	)	$	(5,635	)	$	958
	Forward starting swap	(473		)	—			—			—			—			—
		$	(930	)	$	(2,072	)	$	(4,949	)	$	(3,165	)	$	(5,635	)	$	958
Summary of RSU activity	'
	The following table summarizes our RSU activity:
		Unvested Restricted Stock Units
		Number of Shares		Weighted-Average
				Grant-Date Fair
				Value
	Unvested at October 1, 2012	—		—
	Granted	—		—
	Vested	—		—
	Forfeited	—		—
	Unvested at December 31, 2012	—		—
	Granted	426,511		$	43.76
	Vested	—		—
	Forfeited	—		—
	Unvested at March 31, 2013	426,511		43.76
	Granted	—		—
	Vested	—		—
	Forfeited	5,142		43.76
	Unvested at June 30, 2013	421,369		43.76
	Granted	—		—
	Vested	—		—
	Forfeited	—		—
	Unvested at September 30, 2013	421,369		$	43.76
Schedule of non-cash compensation expense related to stock-based awards	'
	Non-cash compensation expense related to stock-based awards was comprised of the following (in thousands):
		Three Months Ended
		September 30,
		2013			2012
	Cost of sales	$	103		$	—
	Selling, general and administrative	1,514			—
		$	1,617		$	—
		Three Months Ended
		June 30,
		2013			2012
	Cost of sales	$	119		$	—
	Selling, general and administrative	1,456			—
		$	1,575		$	—
		Three Months Ended
		March 31,
		2013			2012
	Cost of sales	$	4		$	—
	Selling, general and administrative	55			—
		$	59		$	—
		Three Months Ended
		December 31,
		2012			2011
	Cost of sales	$	—		$	—
	Selling, general and administrative	—			—
		$	—		$	—
Schedule of business segment financial data	'
	Business segment financial data is as follows (in millions):
		Three Months Ended												Three Months Ended
		Fiscal Year 2013												Fiscal Year 2012
		September 30			June 30			March 31			December 31			September 30			June 30			March 31			December 31
		(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
	Sales:
	Transportation Systems	$	131.1		$	134.8		$	142.4		$	121.2		$	131.5		$	126.9		$	135.3		$	128.5
	Mission Support Services	109.3			123.8			122.2			113.4			134.6			122.4			126.9			107.5
	Defense Systems	100.5			78.6			103.9			80			102.9			121.5			81.3			83.7
	Other	(0.1		)	—			0.1			0.2			0.3			0.3			0.3			0.2
	Total sales	$	340.8		$	337.2		$	368.6		$	314.8		$	369.3		$	371.1		$	343.8		$	319.9
	Operating income:
	Transportation Systems	$	(2.7	)	$	19		$	35.3		$	15.2		$	17.9		$	20		$	26.7		$	20
	Mission Support Services	(47.5		)	3.6			3.6			4.2			6.1			5.9			4.6			4.5
	Defense Systems	6.6			6.1			—			1.5			8.2			14.8			6.2			6
	Unallocated corporate expenses and other	(0.5		)	(1.8		)	(1.5		)	(0.4		)	(1.5		)	(1.1		)	(1.6		)	(0.6		)
	Total operating income (loss)	$	(44.1	)	$	26.9		$	37.4		$	20.5		$	30.7		$	39.6		$	35.9		$	29.9
Schedule of unaudited pro forma information	'
	The following unaudited pro forma information presents our consolidated results of operations as if NEK, NextBus, AIS and PSMC had been included in our consolidated results since October 1, 2011 (in millions):
		Three Months Ended												Three Months Ended
		Fiscal Year 2013												Fiscal Year 2012
		September 30			June 30			March 31			December 31			September 30			June 30			March 31			December 31
		(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)			(As Restated)
	Net sales	$	340.8		$	340.8		$	372.5		$	331.2		$	386.3		$	387.8		$	358.6		$	335.3
	Net income (loss) after taxes	(37.2		)	18.5			29.5			15.4			22.8			27.9			26			22.5

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'	'	'
Total transaction gains (losses) related primarily to advances to foreign subsidiaries	($0.80)	$0.70	($0.30)
Accounts Receivable	'	'	'
Allowance for doubtful accounts	$0	'	'
Transaction Systems Limited (TranSys)	'	'	'
Investment in variable interest entity	'	'	'
Percentage of common stock owned by the entity	50.00%	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
									item
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Number of estimates, a change in which could have material effect on financial position or results of operations	'	'	'	'	'	'	'	'	1	'	'
Allocation of arrangement consideration to the up-front deliverables	'	'	'	'	'	'	'	'	$0	'	'
Revenue for the delivery of up-front units of accounting	'	'	'	'	'	'	'	'	0	'	'
Number of transportation systems service contracts, which contain annual system usage incentives	'	'	'	'	'	'	'	'	1	'	'
Net Income Per Share	'	'	'	'	'	'	'	'	'	'	'
Dilutive shares (in shares)	26,736	26,762	26,736	26,736	26,736	26,736	26,736	26,736	26,760,000	26,736,000	26,736,000
Net income attributable to Cubic	($37,186)	$18,381	$29,650	$14,241	$21,912	$27,395	$25,856	$22,264	$25,086	$97,427	$86,044
Average number of common shares outstanding	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736,000	26,736,000	26,736,000
Effect of dilutive securities (in shares)	'	'	'	'	'	'	'	'	24,000	'	'
Weighted average shares - diluted	26,736	26,762	26,736	26,736	26,736	26,736	26,736	26,736	26,760,000	26,736,000	26,736,000
Net income per share attributable to Cubic, basic (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22
Net income per share attributable to Cubic, diluted (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22

RESTATEMENT_OF_CONSOLIDATED_FI2

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Details) (USD $)	3 Months Ended								12 Months Ended				0 Months Ended	3 Months Ended									12 Months Ended				3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010	Feb. 20, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010
													Subsequent event	Subsequent event	Previously Reported	Previously Reported	Previously Reported	Previously Reported	Previously Reported	Previously Reported	Previously Reported	Previously Reported	Previously Reported	Previously Reported	Previously Reported	Previously Reported	Adjustments	Adjustments	Adjustments	Adjustments	Adjustments	Adjustments	Adjustments	Adjustments	Adjustments	Adjustments	Adjustments	Adjustments
													item	item
Decrease in retained earnings	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	$1,700,000
Decrease in accumulated other comprehensive loss	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	400,000
Retained earnings	740,002,000	780,397,000	762,016,000	735,574,000	721,333,000	702,630,000	675,235,000	652,587,000	740,002,000	721,333,000	'	551,765,000	'	'	728,424,000	769,803,000	751,439,000	727,489,000	715,043,000	697,164,000	670,443,000	650,254,000	728,424,000	715,043,000	'	553,452,000	11,578,000	10,594,000	10,577,000	8,085,000	6,290,000	5,466,000	4,792,000	2,333,000	11,578,000	6,290,000	'	-1,687,000
Net income	-37,186,000	18,381,000	29,650,000	14,241,000	21,912,000	27,395,000	25,856,000	22,264,000	25,086,000	97,427,000	86,044,000	'	'	'	-38,170,000	18,364,000	27,158,000	12,446,000	21,088,000	26,721,000	23,397,000	20,694,000	19,798,000	91,900,000	83,594,000	'	984,000	17,000	2,492,000	1,795,000	824,000	674,000	2,459,000	1,570,000	5,288,000	5,527,000	2,450,000	'
Number of errors in recognition of revenue	'	'	'	'	'	'	'	'	'	'	'	'	2	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Number of contracts for which errors identified related to revenue recognition	'	'	'	'	'	'	'	'	'	'	'	'	'	2	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Net sales:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Products	132,874,000	127,682,000	167,036,000	134,718,000	171,632,000	194,613,000	156,891,000	154,192,000	562,310,000	677,328,000	601,093,000	'	'	'	136,216,000	131,557,000	164,968,000	135,701,000	164,458,000	189,743,000	155,776,000	153,310,000	568,442,000	663,287,000	600,933,000	'	-3,342,000	-3,875,000	2,068,000	-983,000	7,174,000	4,870,000	1,115,000	882,000	-6,132,000	14,041,000	160,000	'
Services	207,902,000	209,544,000	201,573,000	180,078,000	197,623,000	176,529,000	186,939,000	165,665,000	799,097,000	726,756,000	700,491,000	'	'	'	206,386,000	208,888,000	199,337,000	177,670,000	195,229,000	175,654,000	183,869,000	163,456,000	792,281,000	718,208,000	694,648,000	'	1,516,000	656,000	2,236,000	2,408,000	2,394,000	875,000	3,070,000	2,209,000	6,816,000	8,548,000	5,843,000	'
Total net sales	340,776,000	337,226,000	368,609,000	314,796,000	369,255,000	371,142,000	343,830,000	319,857,000	1,361,407,000	1,404,084,000	1,301,584,000	'	'	'	342,602,000	340,445,000	364,305,000	313,371,000	359,687,000	365,397,000	339,645,000	316,766,000	1,360,723,000	1,381,495,000	1,295,581,000	'	-1,826,000	-3,219,000	4,304,000	1,425,000	9,568,000	5,745,000	4,185,000	3,091,000	684,000	22,589,000	6,003,000	'
Costs and expenses:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Products	115,750,000	91,011,000	119,145,000	99,887,000	121,479,000	123,072,000	107,432,000	114,195,000	425,793,000	466,178,000	418,504,000	'	'	'	117,530,000	93,946,000	117,123,000	100,895,000	113,009,000	118,431,000	106,684,000	113,449,000	429,494,000	451,573,000	418,279,000	'	-1,780,000	-2,935,000	2,022,000	-1,008,000	8,470,000	4,641,000	748,000	746,000	-3,701,000	14,605,000	225,000	'
Services	167,851,000	164,278,000	153,320,000	144,071,000	163,059,000	153,640,000	145,696,000	131,567,000	629,520,000	593,962,000	564,765,000	'	'	'	167,757,000	164,458,000	153,766,000	143,851,000	164,060,000	153,552,000	145,642,000	131,408,000	629,832,000	594,662,000	564,062,000	'	94,000	-180,000	-446,000	220,000	-1,001,000	88,000	54,000	159,000	-312,000	-700,000	703,000	'
Selling, general and administrative expenses	38,837,000	44,130,000	41,320,000	40,943,000	43,179,000	42,751,000	43,039,000	35,220,000	165,230,000	164,189,000	159,791,000	'	'	'	38,429,000	44,130,000	41,320,000	40,997,000	42,678,000	42,751,000	43,039,000	35,220,000	164,876,000	163,688,000	159,791,000	'	408,000	'	'	-54,000	501,000	'	'	'	354,000	501,000	'	'
Restructuring costs	1,941,000	114,000	6,084,000	'	'	'	'	'	8,139,000	'	'	'	'	'	1,941,000	114,000	6,084,000	'	'	'	'	'	8,139,000	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Impairment of goodwill	50,865,000	'	'	'	'	'	'	'	50,865,000	'	'	'	'	'	50,865,000	'	'	'	'	'	'	'	50,865,000	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Research and development	5,099,000	6,426,000	7,098,000	5,822,000	7,327,000	8,427,000	8,072,000	4,896,000	24,445,000	28,722,000	25,260,000	'	'	'	5,099,000	6,426,000	7,098,000	5,822,000	7,327,000	8,427,000	8,072,000	4,896,000	24,445,000	28,722,000	25,260,000	'	'	'	'	'	'	'	'	'	'	'	'	'
Amortization of purchased intangibles	4,488,000	4,362,000	4,266,000	3,564,000	3,471,000	3,650,000	3,668,000	4,039,000	16,680,000	14,828,000	14,681,000	'	'	'	4,488,000	4,362,000	4,266,000	3,564,000	3,471,000	3,650,000	3,668,000	4,039,000	16,680,000	14,828,000	14,681,000	'	'	'	'	'	'	'	'	'	'	'	'	'
Total costs and expenses	384,831,000	310,321,000	331,233,000	294,287,000	338,515,000	331,540,000	307,907,000	289,917,000	1,320,672,000	1,267,879,000	1,183,001,000	'	'	'	386,109,000	313,436,000	329,657,000	295,129,000	330,545,000	326,811,000	307,105,000	289,012,000	1,324,331,000	1,253,473,000	1,182,073,000	'	-1,278,000	-3,115,000	1,576,000	-842,000	7,970,000	4,729,000	802,000	905,000	-3,659,000	14,406,000	928,000	'
Operating income	-44,055,000	26,905,000	37,376,000	20,509,000	30,740,000	39,602,000	35,923,000	29,940,000	40,735,000	136,205,000	118,583,000	'	'	'	-43,507,000	27,009,000	34,648,000	18,242,000	29,142,000	38,586,000	32,540,000	27,754,000	36,392,000	128,022,000	113,508,000	'	-548,000	-104,000	2,728,000	2,267,000	1,598,000	1,016,000	3,383,000	2,186,000	4,343,000	8,183,000	5,075,000	'
Other income (expenses):	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Interest and dividend income	297,000	530,000	312,000	437,000	571,000	697,000	964,000	762,000	1,576,000	2,994,000	2,568,000	'	'	'	297,000	530,000	312,000	437,000	571,000	697,000	964,000	762,000	1,576,000	2,994,000	2,568,000	'	'	'	'	'	'	'	'	'	'	'	'	'
Interest expense	-980,000	-925,000	-657,000	-865,000	-664,000	-234,000	-344,000	-360,000	-3,427,000	-1,602,000	-1,541,000	'	'	'	-977,000	-922,000	-654,000	-862,000	-651,000	-221,000	-331,000	-347,000	-3,415,000	-1,550,000	-1,461,000	'	-3,000	-3,000	-3,000	-3,000	-13,000	-13,000	-13,000	-13,000	-12,000	-52,000	-80,000	'
Other income (expense), net	1,651,000	-813,000	-53,000	102,000	271,000	-950,000	122,000	923,000	887,000	366,000	863,000	'	'	'	397,000	-813,000	-53,000	102,000	726,000	-950,000	122,000	923,000	-367,000	821,000	1,662,000	'	1,254,000	'	'	'	-455,000	'	'	'	1,254,000	-455,000	-799,000	'
Income before income taxes	-43,087,000	25,697,000	36,978,000	20,183,000	30,918,000	39,115,000	36,665,000	31,265,000	39,771,000	137,963,000	120,473,000	'	'	'	-43,790,000	25,804,000	34,253,000	17,919,000	29,788,000	38,112,000	33,295,000	29,092,000	34,186,000	130,287,000	116,277,000	'	703,000	-107,000	2,725,000	2,264,000	1,130,000	1,003,000	3,370,000	2,173,000	5,585,000	7,676,000	4,196,000	'
Income taxes	-5,935,000	7,292,000	7,276,000	5,869,000	8,951,000	11,667,000	10,758,000	8,956,000	14,502,000	40,332,000	34,119,000	'	'	'	-5,654,000	7,416,000	7,043,000	5,400,000	8,645,000	11,338,000	9,847,000	8,353,000	14,205,000	38,183,000	32,373,000	'	-281,000	-124,000	233,000	469,000	306,000	329,000	911,000	603,000	297,000	2,149,000	1,746,000	'
Net income	-37,152,000	18,405,000	29,702,000	14,314,000	21,967,000	27,448,000	25,907,000	22,309,000	25,269,000	97,631,000	86,354,000	'	'	'	-38,136,000	18,388,000	27,210,000	12,519,000	21,143,000	26,774,000	23,448,000	20,739,000	19,981,000	92,104,000	83,904,000	'	984,000	17,000	2,492,000	1,795,000	824,000	674,000	2,459,000	1,570,000	5,288,000	5,527,000	2,450,000	'
Less noncontrolling interest in income of VIE	34,000	24,000	52,000	73,000	55,000	53,000	51,000	45,000	183,000	204,000	310,000	'	'	'	34,000	24,000	52,000	73,000	55,000	53,000	51,000	45,000	183,000	204,000	310,000	'	'	'	'	'	'	'	'	'	'	'	'	'
Net income attributable to Cubic	($37,186,000)	$18,381,000	$29,650,000	$14,241,000	$21,912,000	$27,395,000	$25,856,000	$22,264,000	$25,086,000	$97,427,000	$86,044,000	'	'	'	($38,170,000)	$18,364,000	$27,158,000	$12,446,000	$21,088,000	$26,721,000	$23,397,000	$20,694,000	$19,798,000	$91,900,000	$83,594,000	'	$984,000	$17,000	$2,492,000	$1,795,000	$824,000	$674,000	$2,459,000	$1,570,000	$5,288,000	$5,527,000	$2,450,000	'
Net income per share attributable to Cubic:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Basic (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22	'	'	'	($1.43)	$0.69	$1.02	$0.47	$0.79	$1	$0.88	$0.77	$0.74	$3.44	$3.13	'	$0.04	$0	$0.09	$0.06	$0.03	$0.02	$0.09	$0.06	$0.20	$0.20	$0.09	'
Diluted (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22	'	'	'	($1.43)	$0.69	$1.02	$0.47	$0.79	$1	$0.88	$0.77	$0.74	$3.44	$3.13	'	$0.04	$0	$0.09	$0.06	$0.03	$0.02	$0.09	$0.06	$0.20	$0.20	$0.09	'
Weighted average shares used in per share calculations:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Basic (in shares)	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736,000	26,736,000	26,736,000	'	'	'	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736,000	26,736,000	26,736,000	'	'	'	'	'	'	'	'	'	'	'	'	'
Diluted (in shares)	26,736	26,762	26,736	26,736	26,736	26,736	26,736	26,736	26,760,000	26,736,000	26,736,000	'	'	'	26,736	26,762	26,736	26,736	26,736	26,736	26,736	26,736	26,760,000	26,736,000	26,736,000	'	'	'	'	'	'	'	'	'	'	'	'	'

RESTATEMENT_OF_CONSOLIDATED_FI3

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Details 2) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Restatement of Comprehensive Income	'	'	'	'	'	'	'	'	'	'	'
Net income	($37,152)	$18,405	$29,702	$14,314	$21,967	$27,448	$25,907	$22,309	$25,269	$97,631	$86,354
Other comprehensive income:	'	'	'	'	'	'	'	'	'	'	'
Adjustment to pension liability, net of tax	13,106	'	'	'	-5,585	'	'	'	13,106	-5,585	-3,285
Foreign currency translation	16,739	-1,776	-15,338	1,349	7,578	-5,004	7,975	328	974	10,877	-1,329
Net unrealized gains/losses from cash flow hedges, net of tax	-926	4,706	-745	742	-598	-1,288	3,288	-1,160	3,777	242	-5,618
Net unrealized gain (loss) on available-for-sale securities, net of tax	3	-5	'	'	'	'	'	'	-2	'	'
Total other comprehensive income (loss)	28,922	2,925	-16,083	2,091	1,395	-6,292	11,263	-832	17,855	5,534	-10,232
Total comprehensive income	-8,230	21,330	13,619	16,405	23,362	21,156	37,170	21,477	43,124	103,165	76,122
Previously Reported	'	'	'	'	'	'	'	'	'	'	'
Restatement of Comprehensive Income	'	'	'	'	'	'	'	'	'	'	'
Net income	-38,136	18,388	27,210	12,519	21,143	26,774	23,448	20,739	19,981	92,104	83,904
Other comprehensive income:	'	'	'	'	'	'	'	'	'	'	'
Adjustment to pension liability, net of tax	13,501	'	'	'	-5,585	'	'	'	13,501	-5,585	-3,285
Foreign currency translation	15,679	-1,872	-14,608	1,295	7,375	-4,880	7,846	347	494	10,688	-1,250
Net unrealized gains/losses from cash flow hedges, net of tax	-926	4,706	-745	742	-598	-1,288	3,288	-1,160	3,777	242	-5,618
Net unrealized gain (loss) on available-for-sale securities, net of tax	3	-5	'	'	'	'	'	'	-2	'	'
Total other comprehensive income (loss)	28,257	2,829	-15,353	2,037	1,192	-6,168	11,134	-813	17,770	5,345	-10,153
Total comprehensive income	-9,879	21,217	11,857	14,556	22,335	20,606	34,582	19,926	37,751	97,449	73,751
Adjustments	'	'	'	'	'	'	'	'	'	'	'
Restatement of Comprehensive Income	'	'	'	'	'	'	'	'	'	'	'
Net income	984	17	2,492	1,795	824	674	2,459	1,570	5,288	5,527	2,450
Other comprehensive income:	'	'	'	'	'	'	'	'	'	'	'
Adjustment to pension liability, net of tax	-395	'	'	'	'	'	'	'	-395	'	'
Foreign currency translation	1,060	96	-730	54	203	-124	129	-19	480	189	-79
Total other comprehensive income (loss)	665	96	-730	54	203	-124	129	-19	85	189	-79
Total comprehensive income	$1,649	$113	$1,762	$1,849	$1,027	$550	$2,588	$1,551	$5,373	$5,716	$2,371

RESTATEMENT_OF_CONSOLIDATED_FI4

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Details 3) (USD $)	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Sep. 30, 2010
In Thousands, unless otherwise specified
Current assets:	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents	$203,892	$212,451	$148,605	$174,116	$212,267	$231,129	$230,766	$289,141	$329,148	$295,434
Restricted cash	69,381	68,853	68,833	68,829	68,749	68,681	68,584	'	'	'
Marketable securities	4,055	4,049	'	'	'	'	7,895	18,872	'	'
Accounts receivable - net	379,002	385,937	410,762	355,977	348,971	318,649	287,513	249,063	'	'
Recoverable income taxes	7,885	6,673	5,600	4,817	7,083	15,150	16,576	27,268	'	'
Inventories - net	59,746	42,377	39,787	42,517	42,095	46,665	53,214	45,876	'	'
Deferred income taxes	8,354	'	'	'	7,969	'	'	'	'	'
Prepaid expenses and other current assets	10,284	'	'	'	13,977	'	'	'	'	'
Total current assets	742,599	738,210	691,306	671,372	701,111	697,222	684,006	646,901	'	'
Long-term contract receivables	19,021	19,698	20,678	21,308	21,918	22,774	23,514	24,064	'	'
Long-term capitalized costs	68,963	58,598	50,776	40,146	26,875	13,695	'	'	'	'
Property, plant and equipment, net	56,305	54,770	54,732	55,434	55,327	56,166	55,525	52,045	'	'
Deferred income taxes	19,322	'	'	'	16,364	'	'	'	'	'
Goodwill	134,851	183,895	185,589	173,734	146,933	146,597	146,812	146,413	146,355	'
Purchased intangibles, net	57,542	58,517	62,930	54,188	39,374	42,836	46,493	50,147	'	'
Other assets	9,772	'	'	'	6,648	'	'	'	'	'
Total assets	1,108,375	1,134,662	1,085,518	1,037,572	1,014,550	999,425	976,776	939,194	963,650	'
Current liabilities:	'	'	'	'	'	'	'	'	'	'
Trade accounts payable	40,310	31,293	33,322	29,001	49,071	40,341	42,785	31,554	'	'
Customer advances	84,307	79,961	60,993	80,003	75,951	109,546	106,862	115,241	'	'
Accrued compensation and other current liabilities	43,394	114,223	128,217	122,419	52,680	84,431	84,977	89,095	'	'
Other current liabilities	64,616	'	'	'	56,089	'	'	'	'	'
Income taxes payable	12,731	12,334	12,417	13,712	24,747	28,273	24,620	21,924	'	'
Current maturities of long-term debt	557	529	527	4,563	4,561	4,545	4,556	4,539	'	'
Total current liabilities	245,915	238,340	260,476	274,698	263,099	267,136	263,800	262,353	'	'
Long-term debt	102,363	102,380	52,502	2,814	6,942	6,995	7,191	7,233	'	'
Accrued pension liability	20,785	'	'	'	46,382	'	'	'	'	'
Deferred compensation	9,792	'	'	'	8,619	'	'	'	'	'
Income taxes payable	6,434	'	'	'	5,244	'	'	'	'	'
Other long-term liabilities	6,006	67,040	68,543	66,533	7,142	68,325	69,972	67,757	'	'
Shareholders' equity:	'	'	'	'	'	'	'	'	'	'
Common stock	15,825	14,208	12,633	12,574	12,574	12,574	12,574	12,574	'	'
Retained earnings	740,002	780,397	762,016	735,574	721,333	702,630	675,235	652,587	'	551,765
Accumulated other comprehensive loss	-2,803	-31,725	-34,650	-18,567	-20,658	-22,053	-15,761	-27,024	'	'
Treasury stock at cost	-36,078	-36,078	-36,078	-36,078	-36,078	-36,078	-36,078	-36,078	'	'
Shareholders' equity related to Cubic	716,946	726,802	703,921	693,503	677,171	657,073	635,970	602,059	'	'
Noncontrolling interest in variable interest entity	134	100	76	24	-49	-104	-157	-208	'	'
Total shareholders' equity	717,080	726,902	703,997	693,527	677,122	656,969	635,813	601,851	'	'
Total liabilities and shareholders' equity	1,108,375	1,134,662	1,085,518	1,037,572	1,014,550	999,425	976,776	939,194	'	'
Previously Reported	'	'	'	'	'	'	'	'	'	'
Current assets:	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents	203,892	212,451	148,605	174,116	212,267	231,129	230,766	289,141	329,148	295,434
Restricted cash	69,381	68,853	68,833	68,829	68,749	68,681	68,584	'	'	'
Marketable securities	4,055	4,049	'	'	'	'	7,895	18,872	'	'
Accounts receivable - net	376,143	388,436	414,066	359,301	350,697	323,118	292,704	254,811	'	'
Recoverable income taxes	7,885	6,673	5,600	4,817	7,083	15,150	16,576	27,268	'	'
Inventories - net	54,400	48,312	50,992	53,095	52,366	49,622	51,398	43,341	'	'
Deferred income taxes	8,354	'	'	'	7,587	'	'	'	'	'
Prepaid expenses and other current assets	10,284	'	'	'	13,977	'	'	'	'	'
Total current assets	734,394	745,809	704,850	684,401	712,726	704,408	687,141	649,874	'	'
Long-term contract receivables	19,249	19,850	20,830	21,460	22,070	22,850	23,590	24,140	'	'
Long-term capitalized costs	75,520	61,782	51,805	40,146	26,875	13,695	'	'	'	'
Property, plant and equipment, net	56,305	54,770	54,732	55,434	55,327	56,166	55,525	52,045	'	'
Deferred income taxes	19,322	'	'	'	16,364	'	'	'	'	'
Goodwill	134,851	183,895	185,589	173,734	146,933	146,597	146,812	146,413	'	'
Purchased intangibles, net	57,542	58,517	62,930	54,188	39,374	42,836	46,493	50,147	'	'
Other assets	9,772	'	'	'	6,648	'	'	'	'	'
Total assets	1,106,955	1,145,597	1,100,243	1,050,753	1,026,317	1,006,687	979,987	942,243	'	'
Current liabilities:	'	'	'	'	'	'	'	'	'	'
Trade accounts payable	39,016	31,293	33,322	29,001	47,917	40,341	42,785	31,554	'	'
Customer advances	103,187	107,256	92,178	107,913	100,764	127,190	119,647	124,244	'	'
Accrued compensation and other current liabilities	43,394	114,100	128,096	122,316	52,680	84,238	84,793	88,929	'	'
Other current liabilities	62,693	'	'	'	55,988	'	'	'	'	'
Income taxes payable	8,076	7,229	7,094	8,715	20,733	24,778	21,346	19,606	'	'
Current maturities of long-term debt	557	529	527	4,563	4,561	4,545	4,556	4,539	'	'
Total current liabilities	256,923	260,407	286,217	297,508	282,643	281,092	273,127	268,872	'	'
Long-term debt	102,363	102,380	52,502	2,814	6,942	6,995	7,191	7,233	'	'
Accrued pension liability	20,785	'	'	'	46,382	'	'	'	'	'
Deferred compensation	9,792	'	'	'	8,619	'	'	'	'	'
Income taxes payable	6,769	'	'	'	4,862	'	'	'	'	'
Other long-term liabilities	5,396	66,412	67,918	65,533	6,527	67,384	69,059	66,902	'	'
Shareholders' equity:	'	'	'	'	'	'	'	'	'	'
Common stock	15,825	14,208	12,633	12,574	12,574	12,574	12,574	12,574	'	'
Retained earnings	728,424	769,803	751,439	727,489	715,043	697,164	670,443	650,254	'	553,452
Accumulated other comprehensive loss	-3,378	-31,635	-34,464	-19,111	-21,148	-22,340	-16,172	-27,306	'	'
Treasury stock at cost	-36,078	-36,078	-36,078	-36,078	-36,078	-36,078	-36,078	-36,078	'	'
Shareholders' equity related to Cubic	704,793	716,298	693,530	684,874	670,391	651,320	630,767	599,444	'	'
Noncontrolling interest in variable interest entity	134	100	76	24	-49	-104	-157	-208	'	'
Total shareholders' equity	704,927	716,398	693,606	684,898	670,342	651,216	630,610	599,236	'	'
Total liabilities and shareholders' equity	1,106,955	1,145,597	1,100,243	1,050,753	1,026,317	1,006,687	979,987	942,243	'	'
Adjustments	'	'	'	'	'	'	'	'	'	'
Current assets:	'	'	'	'	'	'	'	'	'	'
Accounts receivable - net	2,859	-2,499	-3,304	-3,324	-1,726	-4,469	-5,191	-5,748	'	'
Inventories - net	5,346	-5,935	-11,205	-10,578	-10,271	-2,957	1,816	2,535	'	'
Deferred income taxes	'	'	'	'	382	'	'	'	'	'
Total current assets	8,205	-7,599	-13,544	-13,029	-11,615	-7,186	-3,135	-2,973	'	'
Long-term contract receivables	-228	-152	-152	-152	-152	-76	-76	-76	'	'
Long-term capitalized costs	-6,557	-3,184	-1,029	'	'	'	'	'	'	'
Total assets	1,420	-10,935	-14,725	-13,181	-11,767	-7,262	-3,211	-3,049	'	'
Current liabilities:	'	'	'	'	'	'	'	'	'	'
Trade accounts payable	1,294	'	'	'	1,154	'	'	'	'	'
Customer advances	-18,880	-27,295	-31,185	-27,910	-24,813	-17,644	-12,785	-9,003	'	'
Accrued compensation and other current liabilities	'	123	121	103	'	193	184	166	'	'
Other current liabilities	1,923	'	'	'	101	'	'	'	'	'
Income taxes payable	4,655	5,105	5,323	4,997	4,014	3,495	3,274	2,318	'	'
Total current liabilities	-11,008	-22,067	-25,741	-22,810	-19,544	-13,956	-9,327	-6,519	'	'
Income taxes payable	-335	'	'	'	382	'	'	'	'	'
Other long-term liabilities	610	628	625	1,000	615	941	913	855	'	'
Shareholders' equity:	'	'	'	'	'	'	'	'	'	'
Retained earnings	11,578	10,594	10,577	8,085	6,290	5,466	4,792	2,333	'	-1,687
Accumulated other comprehensive loss	575	-90	-186	544	490	287	411	282	'	'
Shareholders' equity related to Cubic	12,153	10,504	10,391	8,629	6,780	5,753	5,203	2,615	'	'
Total shareholders' equity	12,153	10,504	10,391	8,629	6,780	5,753	5,203	2,615	'	'
Total liabilities and shareholders' equity	$1,420	($10,935)	($14,725)	($13,181)	($11,767)	($7,262)	($3,211)	($3,049)	'	'

RESTATEMENT_OF_CONSOLIDATED_FI5

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Details 4) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Operating Activities:	'	'	'	'	'	'	'	'	'	'	'
Net income	($37,152)	$18,405	$29,702	$14,314	$21,967	$27,448	$25,907	$22,309	$25,269	$97,631	$86,354
Adjustments to reconcile net income to net cash provided by (used in) operating activities:	'	'	'	'	'	'	'	'	'	'	'
Depreciation and amortization	7,345	6,417	6,879	4,718	5,717	5,843	5,465	5,832	25,359	22,857	22,341
Stock-based compensation expense	1,676	1,575	'	'	'	'	'	'	3,251	'	'
Inventory write-down	2,760	'	'	'	'	'	'	'	2,760	'	'
Impairment of goodwill	50,865	'	'	'	'	'	'	'	50,865	'	'
Deferred income taxes	-7,508	'	'	'	-1,486	'	'	'	-7,508	-1,486	2,512
Changes in operating assets and liabilities, net of effects from acquisitions:	'	'	'	'	'	'	'	'	'	'	'
Accounts receivable	'	'	'	'	'	'	'	'	-18,991	-122,984	2,047
Inventories	'	'	'	'	'	'	'	'	-19,890	173	4,168
Prepaid expenses and other current assets	'	'	'	'	'	'	'	'	3,867	7,432	4,882
Long-term capitalized contract costs	'	'	'	'	'	'	'	'	-42,088	-26,875	'
Accounts payable and other current liabilities	'	'	'	'	'	'	'	'	-25,637	9,630	-1,467
Customer advances	'	'	'	'	'	'	'	'	8,990	-55,769	32,660
Income taxes	'	'	'	'	'	'	'	'	-19,114	14,219	-22,144
Other items	'	'	'	'	'	'	'	'	-409	495	-2,259
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	-6,446	49,141	-29,855	-26,116	-15,862	1,093	-1,531	-38,377	-13,276	-54,677	129,094
Investing Activities:	'	'	'	'	'	'	'	'	'	'	'
Acquisition of businesses, net of cash acquired	-3,042	-7,377	-20,177	-33,095	'	'	'	'	-63,691	'	-126,825
Net additions to property, plant and equipment	-2,843	-2,348	-2,438	-1,423	-982	-3,094	-4,901	-5,249	-9,052	-14,226	-8,728
Purchases of short-term investments	4	-4,054	'	'	'	'	'	'	-4,050	'	'
Proceeds from maturities of short-term investments	'	'	'	'	'	7,895	10,977	6,957	'	25,829	58,252
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	-5,881	-13,779	-22,615	-34,518	-982	4,801	6,076	1,708	-76,793	11,603	-77,301
Financing Activities:	'	'	'	'	'	'	'	'	'	'	'
Proceeds from short term borrowings	'	'	45,000	25,000	'	'	'	'	70,000	'	'
Principal payments on short term borrowings	'	-25,000	-45,000	'	'	'	'	'	-70,000	'	'
Proceeds from long term borrowings	'	50,000	50,000	'	'	'	'	'	100,000	'	'
Principal payments on long-term debt	-136	-134	-4,133	-4,140	-138	-137	-138	-4,136	-8,543	-4,549	-4,555
Contingent consideration payments related to acquisitions of businesses	-7,618	-224	'	'	'	'	'	'	-7,842	'	'
Dividends paid to shareholders	-3,209	'	-3,208	'	-3,209	'	-3,208	'	-6,417	-6,417	-7,486
Change in restricted cash	-54	-20	-313	229	'	'	-68,584	'	-158	-68,584	'
Purchases of treasury stock	'	'	'	'	'	'	'	'	'	'	-4
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	-11,017	24,622	42,346	21,089	-3,347	-137	-71,930	-4,136	77,040	-79,550	-12,045
Effect of exchange rates on cash	14,785	3,862	-15,387	1,394	1,329	-5,394	9,010	798	4,654	5,743	-6,034
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	-8,559	63,846	-25,511	-38,151	-18,862	363	-58,375	-40,007	-8,375	-116,881	33,714
Cash and cash equivalents at the beginning of the year	212,451	148,605	174,116	212,267	231,129	230,766	289,141	329,148	212,267	329,148	295,434
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	203,892	212,451	148,605	174,116	212,267	231,129	230,766	289,141	203,892	212,267	329,148
Previously Reported	'	'	'	'	'	'	'	'	'	'	'
Operating Activities:	'	'	'	'	'	'	'	'	'	'	'
Net income	-38,136	18,388	27,210	12,519	21,143	26,774	23,448	20,739	19,981	92,104	83,904
Adjustments to reconcile net income to net cash provided by (used in) operating activities:	'	'	'	'	'	'	'	'	'	'	'
Depreciation and amortization	7,345	6,417	6,879	4,718	5,717	5,843	5,465	5,832	25,359	22,857	22,341
Stock-based compensation expense	1,676	1,575	'	'	'	'	'	'	3,251	'	'
Inventory write-down	2,760	'	'	'	'	'	'	'	2,760	'	'
Impairment of goodwill	50,865	'	'	'	'	'	'	'	50,865	'	'
Deferred income taxes	-7,508	'	'	'	-1,486	'	'	'	-7,508	-1,486	2,512
Changes in operating assets and liabilities, net of effects from acquisitions:	'	'	'	'	'	'	'	'	'	'	'
Accounts receivable	'	'	'	'	'	'	'	'	-14,588	-118,164	3,566
Inventories	'	'	'	'	'	'	'	'	-4,219	-13,636	2,442
Prepaid expenses and other current assets	'	'	'	'	'	'	'	'	3,485	7,574	5,122
Long-term capitalized contract costs	'	'	'	'	'	'	'	'	-48,645	-26,875	'
Accounts payable and other current liabilities	'	'	'	'	'	'	'	'	-27,587	8,525	-1,547
Customer advances	'	'	'	'	'	'	'	'	3,006	-37,999	37,143
Income taxes	'	'	'	'	'	'	'	'	-19,027	11,929	-23,713
Other items	'	'	'	'	'	'	'	'	-409	494	-2,676
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	-6,446	49,141	-29,855	-26,116	-15,862	1,093	-1,531	-38,377	-13,276	-54,677	129,094
Investing Activities:	'	'	'	'	'	'	'	'	'	'	'
Acquisition of businesses, net of cash acquired	-3,042	-7,377	-20,177	-33,095	'	'	'	'	-63,691	'	-126,825
Net additions to property, plant and equipment	-2,843	-2,348	-2,438	-1,423	-982	-3,094	-4,901	-5,249	-9,052	-14,226	-8,728
Purchases of short-term investments	4	-4,054	'	'	'	'	'	'	-4,050	'	'
Proceeds from maturities of short-term investments	'	'	'	'	'	7,895	10,977	6,957	'	25,829	58,252
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	-5,881	-13,779	-22,615	-34,518	-982	4,801	6,076	1,708	-76,793	11,603	-77,301
Financing Activities:	'	'	'	'	'	'	'	'	'	'	'
Proceeds from short term borrowings	'	'	45,000	25,000	'	'	'	'	70,000	'	'
Principal payments on short term borrowings	'	-25,000	-45,000	'	'	'	'	'	-70,000	'	'
Proceeds from long term borrowings	'	50,000	50,000	'	'	'	'	'	100,000	'	'
Principal payments on long-term debt	-136	-134	-4,133	-4,140	-138	-137	-138	-4,136	-8,543	-4,549	-4,555
Contingent consideration payments related to acquisitions of businesses	-7,618	-224	'	'	'	'	'	'	-7,842	'	'
Dividends paid to shareholders	-3,209	'	-3,208	'	-3,209	'	-3,208	'	-6,417	-6,417	-7,486
Change in restricted cash	-54	-20	-313	229	'	'	-68,584	'	-158	-68,584	'
Purchases of treasury stock	'	'	'	'	'	'	'	'	'	'	-4
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	-11,017	24,622	42,346	21,089	-3,347	-137	-71,930	-4,136	77,040	-79,550	-12,045
Effect of exchange rates on cash	14,785	3,862	-15,387	1,394	1,329	-5,394	9,010	798	4,654	5,743	-6,034
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	-8,559	63,846	-25,511	-38,151	-18,862	363	-58,375	-40,007	-8,375	-116,881	33,714
Cash and cash equivalents at the beginning of the year	212,451	148,605	174,116	212,267	231,129	230,766	289,141	329,148	212,267	329,148	295,434
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	203,892	212,451	148,605	174,116	212,267	231,129	230,766	289,141	203,892	212,267	329,148
Adjustments	'	'	'	'	'	'	'	'	'	'	'
Operating Activities:	'	'	'	'	'	'	'	'	'	'	'
Net income	984	17	2,492	1,795	824	674	2,459	1,570	5,288	5,527	2,450
Changes in operating assets and liabilities, net of effects from acquisitions:	'	'	'	'	'	'	'	'	'	'	'
Accounts receivable	'	'	'	'	'	'	'	'	-4,403	-4,820	-1,519
Inventories	'	'	'	'	'	'	'	'	15,671	13,809	1,726
Prepaid expenses and other current assets	'	'	'	'	'	'	'	'	382	-142	-240
Long-term capitalized contract costs	'	'	'	'	'	'	'	'	6,557	'	'
Accounts payable and other current liabilities	'	'	'	'	'	'	'	'	1,950	1,105	80
Customer advances	'	'	'	'	'	'	'	'	5,984	-17,770	-4,483
Income taxes	'	'	'	'	'	'	'	'	-87	2,290	1,569
Other items	'	'	'	'	'	'	'	'	'	$1	($417)

ACQUISITIONS_Details

ACQUISITIONS (Details) (USD $)

3 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2011

Dec. 14, 2012

Sep. 30, 2013

Dec. 14, 2012

Dec. 14, 2012

Dec. 14, 2012

Dec. 14, 2012

Jan. 24, 2013

Sep. 30, 2013

Jan. 24, 2013

Jan. 24, 2013

Jan. 24, 2013

Jan. 24, 2013

Jul. 02, 2013

Sep. 30, 2013

Jul. 02, 2013

Jul. 02, 2013

Jul. 02, 2013

Jul. 02, 2013

Sep. 30, 2013

Jul. 02, 2013

Jul. 02, 2013

Dec. 20, 2010

Sep. 30, 2013

Dec. 20, 2010

Dec. 20, 2010

Dec. 20, 2010

Dec. 20, 2010

Nov. 26, 2013

NEK Special Programs Group LLC (NEK)

NEK Special Programs Group LLC (NEK)

NEK Special Programs Group LLC (NEK)

NEK Special Programs Group LLC (NEK)

NEK Special Programs Group LLC (NEK)

NEK Special Programs Group LLC (NEK)

Next Bus

Next Bus

Next Bus

Next Bus

Next Bus

Next Bus

AIS

AIS

AIS

AIS

AIS

PSMC

PSMC

PSMC

PSMC

Abraxas Corporation

Abraxas Corporation

Abraxas Corporation

Abraxas Corporation

Abraxas Corporation

Abraxas Corporation

ITMS

Minimum

Customer relationships

Corporate trade names

Non-compete agreements

Customer relationships

Corporate trade names

Acquired technology

Backlog

Customer relationships

Acquired technology

Backlog

Customer relationships

Backlog

Customer relationships

Corporate trade names

Non-compete agreements

Backlog

Subsequent event

item

Forecast

Acquisitions

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of employees hired

'

'

'

'

'

'

'

'

'

'

'

'

'

200

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net sales

$340,776,000

$337,226,000

$368,609,000

$314,796,000

$369,255,000

$371,142,000

$343,830,000

$319,857,000

$1,361,407,000

$1,404,084,000

$1,301,584,000

'

$31,600,000

'

'

'

'

'

$7,800,000

'

'

'

'

'

$2,000,000

'

'

'

'

$1,700,000

'

'

'

'

'

'

'

'

'

Net loss (income) after taxes

37,152,000

-18,405,000

-29,702,000

-14,314,000

-21,967,000

-27,448,000

-25,907,000

-22,309,000

-25,269,000

-97,631,000

-86,354,000

'

500,000

'

'

'

'

'

400,000

'

'

'

'

'

100,000

'

'

'

'

-100,000

'

'

'

'

'

'

'

'

'

Transaction related costs

'

'

'

'

'

'

'

'

'

'

'

'

600,000

'

'

'

'

'

200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cost of acquisition net

'

'

'

'

'

'

'

'

'

'

'

52,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value of consideration transferred

'

'

'

'

'

'

'

'

'

'

'

52,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

70,000,000

Cash consideration paid

'

'

'

'

'

'

'

'

'

'

'

'

48,100,000

'

'

'

'

20,200,000

'

'

'

'

'

2,000,000

'

'

'

'

1,300,000

'

'

'

126,000,000

'

'

'

'

'

'

Estimated current liability of additional cash consideration

'

'

'

'

'

'

'

'

'

'

'

'

4,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Additional cash consideration accelerated if certain event occurs

'

'

'

'

'

'

'

'

'

'

'

'

1,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value of additional contingent cash consideration

'

'

'

'

'

'

'

'

'

'

'

'

3,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of change in the estimated fair value of the total estimated contingent payments to be made since the date of the acquisition

'

'

'

'

'

'

'

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase price allocation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amortizable intangible assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

13,300,000

4,900,000

200,000

'

'

8,800,000

1,000,000

1,300,000

1,700,000

'

'

1,400,000

900,000

600,000

'

'

600,000

100,000

'

'

20,100,000

5,700,000

5,200,000

11,500,000

'

Recoverable income taxes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,300,000

'

'

'

'

'

'

Accounts receivable - billed

'

'

'

'

'

'

'

'

'

'

'

3,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accounts receivable - unbilled

'

'

'

'

'

'

'

'

'

'

'

7,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accounts receivable, net

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accounts payable and accrued expenses

'

'

'

'

'

'

'

'

'

'

'

-3,000,000

'

'

'

'

'

-1,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred tax liabilities, net

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-3,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-7,600,000

'

'

'

'

'

'

Net tangible assets acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,100,000

'

'

'

'

'

'

Other net liabilities assumed

'

'

'

'

'

'

'

'

'

'

'

-400,000

'

'

'

'

'

-1,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other net assets acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-1,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net identifiable assets acquired

'

'

'

'

'

'

'

'

'

'

'

25,800,000

'

'

'

'

'

9,400,000

'

'

'

'

'

1,400,000

'

'

'

'

700,000

'

'

'

44,300,000

'

'

'

'

'

'

Goodwill

134,851,000

183,895,000

185,589,000

173,734,000

146,933,000

146,597,000

146,812,000

146,413,000

134,851,000

146,933,000

146,355,000

26,800,000

'

'

'

'

'

10,800,000

'

'

'

'

'

600,000

'

'

'

'

600,000

'

'

'

81,700,000

'

'

'

'

'

'

Net assets acquired

'

'

'

'

'

'

'

'

'

'

'

52,600,000

'

'

'

'

'

20,200,000

'

'

'

'

'

2,000,000

'

'

'

'

1,300,000

'

'

'

126,000,000

'

'

'

'

'

'

Weighted average useful life of intangible assets

'

'

'

'

'

'

'

'

'6 years

'

'

'

'4 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'6 years

'

'

'

'

'

Unaudited pro forma information

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net sales

'

'

'

'

'

'

'

'

1,385,300,000

1,468,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net income attributable to Cubic

'

'

'

'

'

'

'

'

26,200,000

99,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Adjustments made for transaction expenses

'

'

'

'

'

'

'

'

$0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

FAIR_VALUE_OF_FINANCIAL_INSTRU2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)

12 Months Ended

0 Months Ended

12 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Dec. 14, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

NEK Special Programs Group LLC (NEK)

NEK Special Programs Group LLC (NEK)

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

Total

Total

Total

NEK Special Programs Group LLC (NEK)

NEK Special Programs Group LLC (NEK)

Assets and liabilities measured at fair value on a recurring basis

'

'

'

'

'

'

'

'

'

'

'

'

'

Period within which contingent consideration will be paid

'

'

'12 months

'

'

'

'

'

'

'

'

'

'

Change in fair value of contingent consideration since the date of the acquisition

'

'

'

$0

'

'

'

'

'

'

'

'

'

Assets

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash equivalents

'

'

'

'

125,512,000

171,300,000

'

'

'

'

125,512,000

171,300,000

'

Marketable securities

'

'

'

'

4,055,000

'

'

'

'

'

4,055,000

'

'

Current derivative assets

'

'

'

'

'

'

1,597,000

3,779,000

'

'

1,597,000

3,779,000

'

Non-current derivative assets

'

'

'

'

'

'

6,096,000

3,713,000

'

'

6,096,000

3,713,000

'

Total assets measured at fair value

'

'

'

'

129,567,000

171,300,000

7,693,000

7,492,000

'

'

137,260,000

178,792,000

'

Liabilities

'

'

'

'

'

'

'

'

'

'

'

'

'

Current derivative liabilities

'

'

'

'

'

'

2,360,000

6,839,000

'

'

2,360,000

6,839,000

'

Non-current derivative liabilities

'

'

'

'

'

'

5,366,000

6,498,000

'

'

5,366,000

6,498,000

'

Contingent consideration to Seller of NEK

'

'

'

3,500,000

'

'

'

'

'

3,485,000

'

'

3,485,000

Total liabilities measured at fair value

'

'

'

'

'

'

7,726,000

13,337,000

3,485,000

'

11,211,000

13,337,000

'

Debt instruments

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair Value

95,800,000

12,500,000

'

'

'

'

'

'

'

'

'

'

'

Carrying value

102,920,000

11,503,000

'

'

'

'

'

'

'

'

'

'

'

Change in the fair value of the contingent consideration

$0

'

'

'

'

'

'

'

'

'

'

'

'

ACCOUNTS_RECEIVABLE_Details

ACCOUNTS RECEIVABLE (Details) (USD $)	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Components of accounts receivable under long-term contracts	'	'	'	'	'	'	'	'
Total accounts receivable under long-term contracts	$381,329	'	'	'	$353,809	'	'	'
Less estimated amounts not currently due	-19,021	-19,698	-20,678	-21,308	-21,918	-22,774	-23,514	-24,064
Accounts receivable under long-term contracts, current	362,308	'	'	'	331,891	'	'	'
U.S. government contracts	'	'	'	'	'	'	'	'
Components of accounts receivable under long-term contracts	'	'	'	'	'	'	'	'
Amounts billed	51,529	'	'	'	42,852	'	'	'
Recoverable costs and accrued profits on progress completed--not billed	60,435	'	'	'	77,750	'	'	'
Total accounts receivable under long-term contracts	111,964	'	'	'	120,602	'	'	'
Commercial customers	'	'	'	'	'	'	'	'
Components of accounts receivable under long-term contracts	'	'	'	'	'	'	'	'
Amounts billed	47,454	'	'	'	48,280	'	'	'
Recoverable costs and accrued profits on progress completed--not billed	221,911	'	'	'	184,927	'	'	'
Total accounts receivable under long-term contracts	263,918	'	'	'	233,207	'	'	'
Less estimated amounts not currently due	($19,021)	'	'	'	($21,918)	'	'	'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011
INVENTORIES	'	'	'	'	'	'	'	'
Work in process and inventoried costs under long-term contracts	$80,918,000	'	'	'	$68,525,000	'	'	'
Materials and purchased parts	693,000	'	'	'	858,000	'	'	'
Customer advances	-21,865,000	'	'	'	-27,288,000	'	'	'
Net inventories	59,746,000	42,377,000	39,787,000	42,517,000	42,095,000	46,665,000	53,214,000	45,876,000
Costs incurred outside the scope of work or in advance of a contract award	5,800,000	'	'	'	1,900,000	'	'	'
General and administrative amounts for certain government contracts remaining in inventory	$7,100,000	'	'	'	$5,400,000	'	'	'

PROPERTY_PLANT_AND_EQUIPMENT_D

PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011
PROPERTY, PLANT AND EQUIPMENT	'	'	'	'	'	'	'	'	'
Accumulated depreciation and amortization	($111,157,000)	($107,895,000)	'	'	'	'	'	'	'
Property, plant and equipment - net	56,305,000	55,327,000	'	54,770,000	54,732,000	55,434,000	56,166,000	55,525,000	52,045,000
Depreciation of plant and equipment and amortization of leasehold improvements	8,700,000	8,000,000	7,700,000	'	'	'	'	'	'
Land and land improvements	'	'	'	'	'	'	'	'	'
PROPERTY, PLANT AND EQUIPMENT	'	'	'	'	'	'	'	'	'
Property, plant and equipment, Gross	15,996,000	16,045,000	'	'	'	'	'	'	'
Buildings and improvements	'	'	'	'	'	'	'	'	'
PROPERTY, PLANT AND EQUIPMENT	'	'	'	'	'	'	'	'	'
Property, plant and equipment, Gross	45,854,000	44,376,000	'	'	'	'	'	'	'
Machinery and other equipment	'	'	'	'	'	'	'	'	'
PROPERTY, PLANT AND EQUIPMENT	'	'	'	'	'	'	'	'	'
Property, plant and equipment, Gross	95,898,000	94,113,000	'	'	'	'	'	'	'
Machinery and other equipment | Maximum	'	'	'	'	'	'	'	'	'
PROPERTY, PLANT AND EQUIPMENT	'	'	'	'	'	'	'	'	'
Property, plant and equipment, useful life	'10 years	'	'	'	'	'	'	'	'
Machinery and other equipment | Minimum	'	'	'	'	'	'	'	'	'
PROPERTY, PLANT AND EQUIPMENT	'	'	'	'	'	'	'	'	'
Property, plant and equipment, useful life	'5 years	'	'	'	'	'	'	'	'
Leasehold improvements	'	'	'	'	'	'	'	'	'
PROPERTY, PLANT AND EQUIPMENT	'	'	'	'	'	'	'	'	'
Property, plant and equipment, Gross	$9,714,000	$8,688,000	'	'	'	'	'	'	'
Leasehold improvements | Maximum	'	'	'	'	'	'	'	'	'
PROPERTY, PLANT AND EQUIPMENT	'	'	'	'	'	'	'	'	'
Property, plant and equipment, useful life	'39 years	'	'	'	'	'	'	'	'
Leasehold improvements | Minimum	'	'	'	'	'	'	'	'	'
PROPERTY, PLANT AND EQUIPMENT	'	'	'	'	'	'	'	'	'
Property, plant and equipment, useful life	'15 years	'	'	'	'	'	'	'	'

GOODWILL_AND_PURCHASED_INTANGI2

GOODWILL AND PURCHASED INTANGIBLE ASSETS (Details) (USD $)

3 Months Ended

12 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2011

item

item

Transportation Systems

Transportation Systems

Defense Systems

Defense Systems

Mission Support Services

Mission Support Services

Changes in the carrying amount of goodwill

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Balance at the beginning of the period

$183,895

$146,933

$146,355

$185,589

$173,734

$146,597

$146,812

$146,413

$7,517

$7,269

$20,983

$20,653

$118,433

$118,433

Acquisitions

'

38,842

'

'

'

'

'

'

10,837

'

1,223

'

26,782

'

Impairment of goodwill

50,865

50,865

'

'

'

'

'

'

'

'

'

'

-50,865

'

Foreign currency exchange rate changes

'

-59

578

'

'

'

'

'

-53

248

-6

330

'

'

Balance at the end of the period

$134,851

$134,851

$146,933

$185,589

$173,734

$146,597

$146,812

$146,413

$18,301

$7,517

$22,200

$20,983

$94,350

$118,433

Number of remaining reporting units whose estimated fair values exceeded carrying values

2

2

'

'

'

'

'

'

'

'

'

'

'

'

GOODWILL_AND_PURCHASED_INTANGI3

GOODWILL AND PURCHASED INTANGIBLE ASSETS (Details 2) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
GOODWILL AND PURCHASED INTANGIBLE ASSETS	'	'	'	'	'	'	'	'	'	'	'
Weighted average amortization period of purchased intangible assets	'	'	'	'	'	'	'	'	'6 years	'	'
Amortization expense	$4,488	$4,362	$4,266	$3,564	$3,471	$3,650	$3,668	$4,039	$16,680	$14,828	$14,681
Purchased intangible assets	'	'	'	'	'	'	'	'	'	'	'
Amortized intangible assets, Gross Carrying Amount	120,339	'	'	'	85,705	'	'	'	120,339	85,705	'
Amortized intangible assets, Accumulated Amortization	-62,797	'	'	'	-46,331	'	'	'	-62,797	-46,331	'
Total intangible assets, Net Carrying Amount	57,542	58,517	62,930	54,188	39,374	42,836	46,493	50,147	57,542	39,374	'
Expected amortization for purchased intangibles for each of the next five years	'	'	'	'	'	'	'	'	'	'	'
2014	15,536	'	'	'	'	'	'	'	15,536	'	'
2015	11,890	'	'	'	'	'	'	'	11,890	'	'
2016	8,272	'	'	'	'	'	'	'	8,272	'	'
2017	5,380	'	'	'	'	'	'	'	5,380	'	'
2018	4,389	'	'	'	'	'	'	'	4,389	'	'
Thereafter	12,075	'	'	'	'	'	'	'	12,075	'	'
Total expected amortization for purchased intangibles	57,542	'	'	'	'	'	'	'	57,542	'	'
Contract and program intangibles	'	'	'	'	'	'	'	'	'	'	'
Purchased intangible assets	'	'	'	'	'	'	'	'	'	'	'
Amortized intangible assets, Gross Carrying Amount	97,424	'	'	'	71,145	'	'	'	97,424	71,145	'
Amortized intangible assets, Accumulated Amortization	-54,712	'	'	'	-40,785	'	'	'	-54,712	-40,785	'
Total intangible assets, Net Carrying Amount	42,712	'	'	'	30,360	'	'	'	42,712	30,360	'
Other purchased intangibles	'	'	'	'	'	'	'	'	'	'	'
Purchased intangible assets	'	'	'	'	'	'	'	'	'	'	'
Amortized intangible assets, Gross Carrying Amount	22,915	'	'	'	14,560	'	'	'	22,915	14,560	'
Amortized intangible assets, Accumulated Amortization	-8,085	'	'	'	-5,546	'	'	'	-8,085	-5,546	'
Total intangible assets, Net Carrying Amount	14,830	'	'	'	9,014	'	'	'	14,830	9,014	'
Transportation Systems	'	'	'	'	'	'	'	'	'	'	'
Expected amortization for purchased intangibles for each of the next five years	'	'	'	'	'	'	'	'	'	'	'
2014	3,247	'	'	'	'	'	'	'	3,247	'	'
2015	2,961	'	'	'	'	'	'	'	2,961	'	'
2016	2,775	'	'	'	'	'	'	'	2,775	'	'
2017	2,675	'	'	'	'	'	'	'	2,675	'	'
2018	2,570	'	'	'	'	'	'	'	2,570	'	'
Thereafter	5,765	'	'	'	'	'	'	'	5,765	'	'
Total expected amortization for purchased intangibles	19,993	'	'	'	'	'	'	'	19,993	'	'
Defense Systems	'	'	'	'	'	'	'	'	'	'	'
Expected amortization for purchased intangibles for each of the next five years	'	'	'	'	'	'	'	'	'	'	'
2014	1,869	'	'	'	'	'	'	'	1,869	'	'
2015	1,239	'	'	'	'	'	'	'	1,239	'	'
2016	783	'	'	'	'	'	'	'	783	'	'
2017	253	'	'	'	'	'	'	'	253	'	'
2018	44	'	'	'	'	'	'	'	44	'	'
Total expected amortization for purchased intangibles	4,188	'	'	'	'	'	'	'	4,188	'	'
Mission Support Services	'	'	'	'	'	'	'	'	'	'	'
Expected amortization for purchased intangibles for each of the next five years	'	'	'	'	'	'	'	'	'	'	'
2014	10,420	'	'	'	'	'	'	'	10,420	'	'
2015	7,690	'	'	'	'	'	'	'	7,690	'	'
2016	4,714	'	'	'	'	'	'	'	4,714	'	'
2017	2,452	'	'	'	'	'	'	'	2,452	'	'
2018	1,775	'	'	'	'	'	'	'	1,775	'	'
Thereafter	6,310	'	'	'	'	'	'	'	6,310	'	'
Total expected amortization for purchased intangibles	$33,361	'	'	'	'	'	'	'	$33,361	'	'

FINANCING_ARRANGEMENTS_Details

FINANCING ARRANGEMENTS (Details)

12 Months Ended

0 Months Ended

12 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2011

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Apr. 23, 2013

Mar. 12, 2013

Mar. 31, 2013

Mar. 12, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

Letters of credit primarily for self-insured liabilities

Letters of credit and bank guarantees

New Zealand

New Zealand

Australia

Australia

Senior unsecured notes

Senior unsecured notes

Senior unsecured notes

Senior unsecured notes

Series A senior unsecured notes

Series B senior unsecured notes

Mortgage notes

Mortgage notes

Unsecured notes payable to a group of insurance companies

Revolving credit agreement

Secured letter of credit agreement

Secured letter of credit agreement

USD ($)

USD ($)

USD ($)

NZD

USD ($)

AUD

USD ($)

USD ($)

Forecast

Maximum

USD ($)

USD ($)

United Kingdom

United Kingdom

USD ($)

USD ($)

USD ($)

United Kingdom

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

Financial arrangement

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3.35%

3.35%

3.35%

'

3.35%

3.35%

6.48%

'

'

'

'

'

Long-term debt

$102,920,000

$11,503,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$50,000,000

$50,000,000

$2,920,000

$3,503,000

$8,000,000

'

'

'

Less current portion

-557,000

-4,561,000

'

-529,000

-527,000

-4,563,000

-4,545,000

-4,556,000

-4,539,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, noncurrent portion

102,363,000

6,942,000

'

102,380,000

52,502,000

2,814,000

6,995,000

7,191,000

7,233,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maturities of long-term debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2014

600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2015

600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2016

600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2017

600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2018

500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of interest paid

3,700,000

7,400,000

1,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of interest paid to U.S. District Court in connection with arbitration award

600,000

5,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal amount of debt instrument

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50,000,000

50,000,000

100,000,000

'

'

'

'

'

'

'

'

'

Period for issuance of additional senior notes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'3 years

'

'

'

'

'

'

'

'

Additional senior notes principal amount agreed to be issued within the next three years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

25,000,000

'

'

'

'

'

'

'

'

Term under revolving credit or letter of agreement

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'5 years

'1 year

'

Letters of credit outstanding

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

23,500,000

54,400,000

'

Available amount under line of credit

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

176,500,000

'

'

Restricted cash

69,381,000

68,749,000

'

68,853,000

68,833,000

68,829,000

68,681,000

68,584,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash on deposit as collateral

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

68,900,000

Letters of Credit and bank guarantees outstanding

'

'

'

'

'

'

'

'

'

12,400,000

89,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value of instruments

'

'

'

'

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Self-insurance liabilities

8,800,000

8,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Short term borrowings

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum borrowing capacity under credit agreement

'

'

'

'

'

'

'

'

'

'

'

400,000

500,000

2,900,000

3,000,000

'

'

'

'

'

'

'

'

'

200,000,000

62,600,000

'

Borrowings outstanding

'

'

'

'

'

'

'

'

'

'

'

$0

'

$0

'

'

'

'

'

'

'

'

'

'

$0

'

'

COMMITMENTS_Details

COMMITMENTS (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Commitments	'	'	'
Sublease income	$200,000	$400,000	$600,000
Rental expense, net of sublease income	12,600,000	10,200,000	9,100,000
Future minimum payments, net of minimum sublease income, under noncancelable operating leases	'	'	'
2014	12,405,000	'	'
2015	9,710,000	'	'
2016	7,102,000	'	'
2017	4,870,000	'	'
2018	5,831,000	'	'
Thereafter	3,057,000	'	'
Total future minimum payments, net of minimum sublease income	$42,975,000	'	'
Maximum	'	'	'
Commitments	'	'	'
Term of lease	'10 years	'	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Current:	'	'	'	'	'	'	'	'	'	'	'
Federal	'	'	'	'	'	'	'	'	$8,198	$15,448	($804)
State	'	'	'	'	'	'	'	'	2,437	1,927	810
Foreign	'	'	'	'	'	'	'	'	18,581	21,005	24,531
Total current	'	'	'	'	'	'	'	'	29,216	38,380	24,537
Deferred:	'	'	'	'	'	'	'	'	'	'	'
Federal	'	'	'	'	'	'	'	'	-14,182	331	9,356
State	'	'	'	'	'	'	'	'	-2,720	328	299
Foreign	'	'	'	'	'	'	'	'	2,188	1,293	-73
Total deferred provision (benefit)	'	'	'	'	'	'	'	'	-14,714	1,952	9,582
Total income tax expense	($5,935)	$7,292	$7,276	$5,869	$8,951	$11,667	$10,758	$8,956	$14,502	$40,332	$34,119

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Deferred tax assets:	'	'	'	'	'	'	'	'	'	'	'
Accrued employee benefits	$11,642,000	'	'	'	$12,490,000	'	'	'	$11,642,000	$12,490,000	'
Long-term contracts and inventory valuation reductions	14,152,000	'	'	'	8,343,000	'	'	'	14,152,000	8,343,000	'
Allowances for loss contingencies	5,441,000	'	'	'	6,242,000	'	'	'	5,441,000	6,242,000	'
Deferred compensation	4,346,000	'	'	'	3,756,000	'	'	'	4,346,000	3,756,000	'
Property, plant and equipment	1,127,000	'	'	'	726,000	'	'	'	1,127,000	726,000	'
Intangible assets	477,000	'	'	'	'	'	'	'	477,000	'	'
Retirement benefits	5,678,000	'	'	'	14,549,000	'	'	'	5,678,000	14,549,000	'
State research and development credit carryforward	4,839,000	'	'	'	3,882,000	'	'	'	4,839,000	3,882,000	'
Net Operating Losses	18,639,000	'	'	'	11,291,000	'	'	'	18,639,000	11,291,000	'
Foreign currency mark-to-market	302,000	'	'	'	2,192,000	'	'	'	302,000	2,192,000	'
Other	1,746,000	'	'	'	313,000	'	'	'	1,746,000	313,000	'
Subtotal	68,389,000	'	'	'	63,784,000	'	'	'	68,389,000	63,784,000	'
Valuation allowance	-8,801,000	'	'	'	-4,205,000	'	'	'	-8,801,000	-4,205,000	'
Deferred tax assets	59,588,000	'	'	'	59,579,000	'	'	'	59,588,000	59,579,000	'
Deferred tax liabilities:	'	'	'	'	'	'	'	'	'	'	'
Intangible assets	'	'	'	'	8,608,000	'	'	'	'	8,608,000	'
Deferred revenue	28,865,000	'	'	'	25,277,000	'	'	'	28,865,000	25,277,000	'
State taxes	995,000	'	'	'	269,000	'	'	'	995,000	269,000	'
Foreign currency mark-to-market	290,000	'	'	'	146,000	'	'	'	290,000	146,000	'
Other	1,762,000	'	'	'	946,000	'	'	'	1,762,000	946,000	'
Deferred tax liabilities	31,912,000	'	'	'	35,246,000	'	'	'	31,912,000	35,246,000	'
Net deferred tax asset	27,676,000	'	'	'	24,333,000	'	'	'	27,676,000	24,333,000	'
Reclassification	'	'	'	'	'	'	'	'	'	'	'
Retirement benefits	5,678,000	'	'	'	14,549,000	'	'	'	5,678,000	14,549,000	'
Allowances for loss contingencies	5,441,000	'	'	'	6,242,000	'	'	'	5,441,000	6,242,000	'
Charge to income tax provision related to Australia	-5,935,000	7,292,000	7,276,000	5,869,000	8,951,000	11,667,000	10,758,000	8,956,000	14,502,000	40,332,000	34,119,000
Foreign operating loss carryforwards	60,300,000	'	'	'	'	'	'	'	60,300,000	'	'
Unused state tax credits	10,900,000	'	'	'	'	'	'	'	10,900,000	'	'
Period of cumulative income or loss under assessment to determine if a valuation allowance is required	'	'	'	'	'	'	'	'	'3 years	'	'
Period of historical cumulative loss	'	'	'	'	'	'	'	'	'3 years	'	'
Foreign	'	'	'	'	'	'	'	'	'	'	'
Reclassification	'	'	'	'	'	'	'	'	'	'	'
Charge to income tax provision related to Australia	4,000,000	'	'	'	'	'	'	'	'	'	'
Adjustments	'	'	'	'	'	'	'	'	'	'	'
Reclassification	'	'	'	'	'	'	'	'	'	'	'
Charge to income tax provision related to Australia	-281,000	-124,000	233,000	469,000	306,000	329,000	911,000	603,000	297,000	2,149,000	1,746,000
Adjustments | Reclassification of accrued pension costs from accrued employee benefits	'	'	'	'	'	'	'	'	'	'	'
Deferred tax assets:	'	'	'	'	'	'	'	'	'	'	'
Retirement benefits	3,300,000	'	'	'	'	'	'	'	3,300,000	'	'
Reclassification	'	'	'	'	'	'	'	'	'	'	'
Retirement benefits	3,300,000	'	'	'	'	'	'	'	3,300,000	'	'
Adjustments | Reclassification of long-term contracts and inventory valuation reductions	'	'	'	'	'	'	'	'	'	'	'
Deferred tax assets:	'	'	'	'	'	'	'	'	'	'	'
Allowances for loss contingencies	700,000	'	'	'	'	'	'	'	700,000	'	'
Reclassification	'	'	'	'	'	'	'	'	'	'	'
Allowances for loss contingencies	$700,000	'	'	'	'	'	'	'	$700,000	'	'

INCOME_TAXES_Details_3

INCOME TAXES (Details 3) (USD $)	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Reconciliation of income tax computed at the U.S. federal statutory tax rate to income tax expense	'	'	'	'	'	'	'	'	'	'	'
Tax at U.S. statutory rate	'	'	'	'	'	'	'	'	$13,921,000	$48,287,000	$42,165,000
State income taxes, net of federal tax effect	'	'	'	'	'	'	'	'	120,000	1,364,000	1,297,000
Nondeductible expenses	'	'	'	'	'	'	'	'	1,609,000	286,000	893,000
Change in reserve accrued for tax contingencies	'	'	'	'	'	'	'	'	-673,000	-2,752,000	2,154,000
Impact of goodwill impairment loss	'	'	'	'	'	'	'	'	10,046,000	'	'
Change in valuation allowance	'	'	'	'	'	'	'	'	4,044,000	'	'
Tax effect from foreign earnings repatriation	'	'	'	'	'	'	'	'	'	2,773,000	'
Foreign earnings taxes at less than statutory rate	'	'	'	'	'	'	'	'	-7,521,000	-7,847,000	-6,787,000
R&D credits generated in the current year	'	'	'	'	'	'	'	'	-3,202,000	-906,000	-2,696,000
Reinstatement of federal research and development credit	'	'	'	'	'	'	'	'	-1,937,000	'	-1,406,000
Manufacturing deduction	'	'	'	'	'	'	'	'	-1,333,000	-630,000	-1,476,000
Other	'	'	'	'	'	'	'	'	-572,000	-243,000	-25,000
Total income tax expense	-5,935,000	7,292,000	7,276,000	5,869,000	8,951,000	11,667,000	10,758,000	8,956,000	14,502,000	40,332,000	34,119,000
Net changes in the liability for unrecognized tax benefits	'	'	'	'	'	'	'	'	'	'	'
Balance at the beginning of the period	'	'	'	8,649,000	'	'	'	10,940,000	8,649,000	10,940,000	'
Increase (decrease) related to tax positions in prior years:	'	'	'	'	'	'	'	'	'	'	'
Recognition of benefits from expiration of statutes	'	'	'	'	'	'	'	'	-575,000	-1,227,000	'
Settlements with taxing authorities	'	'	'	'	'	'	'	'	-2,332,000	-1,257,000	'
Other	'	'	'	'	'	'	'	'	824,000	-586,000	'
Tax positions related to the current year	'	'	'	'	'	'	'	'	552,000	567,000	'
Currency translation adjustment	'	'	'	'	'	'	'	'	-40,000	212,000	'
Balance at the end of the period	7,078,000	'	'	'	8,649,000	'	'	'	7,078,000	8,649,000	10,940,000
Unrecognized tax benefits from permanent tax adjustments that, if recognized, would affect the effective rate	4,800,000	'	'	'	'	'	'	'	4,800,000	'	'
Unrecognized tax benefits related to settlements with taxing authorities	'	'	'	'	'	'	'	'	2,200,000	'	'
Interest and penalties accrued	2,200,000	'	'	'	3,700,000	'	'	'	2,200,000	3,700,000	'
Total liability for uncertain tax issues	9,300,000	'	'	'	12,300,000	'	'	'	9,300,000	12,300,000	'
Cash amounts paid for income taxes, net of refunds received	'	'	'	'	'	'	'	'	42,100,000	25,400,000	42,100,000
Components of income before income taxes	'	'	'	'	'	'	'	'	'	'	'
United States	'	'	'	'	'	'	'	'	-31,640,000	38,692,000	33,879,000
Foreign	'	'	'	'	'	'	'	'	71,411,000	99,271,000	86,594,000
Income before income taxes	-43,087,000	25,697,000	36,978,000	20,183,000	30,918,000	39,115,000	36,665,000	31,265,000	39,771,000	137,963,000	120,473,000
Approximate amount of undistributed earnings of all the entity's foreign subsidiaries	292,200,000	'	'	'	'	'	'	'	292,200,000	'	'
Undistributed earnings of foreign subsidiaries available for distribution	$0	'	'	'	'	'	'	'	$0	'	'

DERIVATIVE_INSTRUMENTS_AND_HED2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
In Thousands, unless otherwise specified
Forward starting swap	'	'
Derivative instruments and hedging activities	'	'
Notional Principal outstanding derivative instruments	$58,400	'
Instruments designated as accounting hedges: | Foreign currency forwards	'	'
Derivative instruments and hedging activities	'	'
Notional Principal outstanding derivative instruments	361,337	382,500
Instruments designated as accounting hedges: | Forward starting swap	'	'
Derivative instruments and hedging activities	'	'
Notional Principal outstanding derivative instruments	58,415	58,415
Instruments not designated as accounting hedges: | Foreign currency forwards	'	'
Derivative instruments and hedging activities	'	'
Notional Principal outstanding derivative instruments	$2,697	$5,945

DERIVATIVE_INSTRUMENTS_AND_HED3

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details 2) (Instruments designated as accounting hedges:, USD $)	Sep. 30, 2013	Sep. 30, 2012
In Thousands, unless otherwise specified
Derivative instruments and hedging activities	'	'
Asset derivatives:	$7,693	$7,492
Liability derivatives:	7,726	13,337
Foreign currency forwards | Other current assets	'	'
Derivative instruments and hedging activities	'	'
Asset derivatives:	1,597	3,779
Foreign currency forwards | Other noncurrent assets	'	'
Derivative instruments and hedging activities	'	'
Asset derivatives:	4,957	3,713
Foreign currency forwards | Other current liabilities	'	'
Derivative instruments and hedging activities	'	'
Liability derivatives:	2,360	6,839
Foreign currency forwards | Other noncurrent liabilities	'	'
Derivative instruments and hedging activities	'	'
Liability derivatives:	5,366	6,407
Forward starting swap | Other noncurrent assets	'	'
Derivative instruments and hedging activities	'	'
Asset derivatives:	1,139	'
Forward starting swap | Other noncurrent liabilities	'	'
Derivative instruments and hedging activities	'	'
Liability derivatives:	'	$91

DERIVATIVE_INSTRUMENTS_AND_HED4

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details 3) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Derivative instruments and hedging activities	'	'	'
Gains (losses) recognized in OCI	$5,811,000	$372,000	($8,643,000)
Gains (losses) reclassified into earnings - Effective Portion	-1,231,000	-6,860,000	-1,663,000
Estimated unrealized net losses from cash flow hedges which are expected to be reclassified into earnings in the next twelve months	500,000	'	'
Foreign currency forwards	'	'	'
Derivative instruments and hedging activities	'	'	'
Gains (losses) recognized in OCI	4,581,000	463,000	-8,643,000
Gains (losses) reclassified into earnings - Effective Portion	-1,231,000	-6,860,000	-1,663,000
Forward starting swap	'	'	'
Derivative instruments and hedging activities	'	'	'
Gains (losses) recognized in OCI	$1,230,000	($91,000)	'

DERIVATIVE_INSTRUMENTS_AND_HED5

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details 4) (USD $)	12 Months Ended
	Sep. 30, 2013
	item
Forward starting swap	'
Derivative instruments and hedging activities	'
Debt to be issued under derivative contacts	$83,000,000
Term of debt to be issued	'10 years
Term of derivative contract	'10 years
Number of semi-annual interest cash flows	20
Notional Principal outstanding derivative instruments	58,400,000
Fixed rate (as a percent)	1.70%
Variable rate basis	'3-month LIBOR
Number of days prior to the first day of each calculation period	'2 days
Foreign currency forwards	'
Derivative instruments and hedging activities	'
Minimum commitment amount for hedging	$50,000

PENSION_PROFIT_SHARING_AND_OTH2

PENSION, PROFIT SHARING AND OTHER BENEFIT PLANS (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010
Deferred Compensation Plans	'	'	'	'
Minimum period in which members of management may elect to defer receiving payment for a portion of their compensation	'5 years	'	'	'
Interest rate adjustment semi-annually (as a percent)	1.40%	'	'	'
Defined Contribution Plans	'	'	'	'
Minimum discretionary contribution with Board of Directors	0.5	0.5	0.5	'
Company contributions to defined contribution plan	$19,700,000	$18,600,000	$18,400,000	'
Equity securities	'	'	'	'
Weighted-average assumptions used to determine net periodic benefit cost at the end of the year	'	'	'	'
Target allocation percentage, minimum	40.00%	'	'	'
Target allocation percentage, maximum	75.00%	'	'	'
Real estate and cash	'	'	'	'
Weighted-average assumptions used to determine net periodic benefit cost at the end of the year	'	'	'	'
Target allocation percentage, minimum	0.00%	'	'	'
Target allocation percentage, maximum	10.00%	'	'	'
Debt securities	'	'	'	'
Weighted-average assumptions used to determine net periodic benefit cost at the end of the year	'	'	'	'
Target allocation percentage, minimum	25.00%	'	'	'
Target allocation percentage, maximum	60.00%	'	'	'
Defined Benefit Pension Plans	'	'	'	'
Defined Benefit Pension Plans	'	'	'	'
Number of European employees covered by contributory defined benefit pension plan for which benefits were frozen (as a percent)	'	'	'	50.00%
Expected contribution to defined benefit pension plans in next fiscal year	3,600,000	'	'	'
Unrecognized actuarial loss expected to be recognized in net pension cost over next fiscal year	800,000	'	'	'
Unrecognized actuarial loss expected to be recognized in net pension cost over next fiscal year, net of tax	600,000	'	'	'
Plan assets expected to be returned in 2013	0	'	'	'
Projected benefit obligation, ABO and fair value of plan assets for the defined benefit pension plans in which the ABO was in excess of the fair value of plan assets	'	'	'	'
Projected benefit obligation	209,118,000	215,706,000	'	'
Accumulated benefit obligation	202,916,000	209,135,000	'	'
Fair value of plan assets	188,327,000	169,323,000	'	'
Change in benefit obligations:	'	'	'	'
Net benefit obligation at the beginning of the year	215,706,000	185,485,000	'	'
Service cost	532,000	508,000	550,000	'
Interest cost	8,867,000	9,565,000	9,387,000	'
Actuarial loss (gain)	-5,726,000	22,761,000	'	'
Plan amendments	-1,178,000	57,000	'	'
Gross benefits paid	-8,576,000	-5,928,000	'	'
Foreign currency exchange rate changes	-507,000	3,258,000	'	'
Net benefit obligation at the end of the year	209,118,000	215,706,000	185,485,000	'
Change in plan assets:	'	'	'	'
Fair value of plan assets at the beginning of the year	169,323,000	144,319,000	'	'
Actual return on plan assets	24,707,000	24,769,000	'	'
Employer contributions	3,915,000	4,354,000	'	'
Gross benefits paid	-8,576,000	-5,928,000	'	'
Administrative expenses	-843,000	-657,000	'	'
Foreign currency exchange rate changes	-189,000	2,466,000	'	'
Fair value of plan assets at the end of the year	188,337,000	169,323,000	144,319,000	'
Unfunded status of the plans	-20,781,000	-46,383,000	'	'
Unrecognized net actuarial loss	31,657,000	52,911,000	'	'
Net amount recognized	10,876,000	6,528,000	'	'
Amounts recognized in Accumulated OCI	'	'	'	'
Liability adjustment to OCI	-31,657,000	-52,911,000	'	'
Deferred tax asset	9,292,000	17,440,000	'	'
Accumulated other comprehensive loss	-22,365,000	-35,471,000	'	'
Components of net periodic pension cost (benefit)	'	'	'	'
Service cost	532,000	508,000	550,000	'
Interest cost	8,867,000	9,565,000	9,387,000	'
Expected return on plan assets	-11,605,000	-10,091,000	-9,979,000	'
Amortization of actuarial loss	1,798,000	1,593,000	985,000	'
Administrative expenses	76,000	82,000	85,000	'
Net pension cost (benefit)	($332,000)	$1,657,000	$1,028,000	'
Weighted-average assumptions used to determine benefit obligation at the end of the year	'	'	'	'
Discount rate (as a percent)	4.80%	4.30%	5.20%	'
Rate of compensation increase (as a percent)	4.40%	3.80%	4.30%	'
Weighted-average assumptions used to determine net periodic benefit cost at the end of the year	'	'	'	'
Discount rate (as a percent)	4.30%	5.20%	5.20%	'
Expected return on plan assets (as a percent)	7.00%	7.00%	7.00%	'
Rate of compensation increase (as a percent)	3.80%	4.30%	4.30%	'

PENSION_PROFIT_SHARING_AND_OTH3

PENSION, PROFIT SHARING AND OTHER BENEFIT PLANS (Details 2) (Defined Benefit Pension Plans, USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
In Thousands, unless otherwise specified
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	$188,337	$169,323	$144,319
Level 1	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	2,361	'	'
Level 2	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	179,713	163,709	'
Level 3	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	6,263	5,614	5,026
Cash and cash equivalents	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	2,836	2,113	'
Cash and cash equivalents | Level 1	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	2,361	'	'
Cash and cash equivalents | Level 2	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	475	2,113	'
Equity securities | United States	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	54,870	47,998	'
Equity securities | United States | Level 2	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	54,870	47,998	'
Equity securities | United Kingdom	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	20,983	37,059	'
Equity securities | United Kingdom | Level 2	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	20,983	37,059	'
Equity securities | Other foreign countries	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	26,586	28,460	'
Equity securities | Other foreign countries | Level 2	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	26,586	28,460	'
Fixed-income funds | United States	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	33,849	37,585	'
Fixed-income funds | United States | Level 2	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	33,849	37,585	'
Fixed-income funds | United Kingdom	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	12,804	10,494	'
Fixed-income funds | United Kingdom | Level 2	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	12,804	10,494	'
Diversified growth fund	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	30,146	'	'
Diversified growth fund | Level 2	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	30,146	'	'
Real Estate	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	6,263	5,614	'
Real Estate | Level 3	'	'	'
Fair value of assets of defined benefit pension plans by asset category	'	'	'
Fair value of the assets	$6,263	$5,614	'

PENSION_PROFIT_SHARING_AND_OTH4

PENSION, PROFIT SHARING AND OTHER BENEFIT PLANS (Details 3) (Defined Benefit Pension Plans, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Changes in the fair value of plan assets categorized as Level 3	'	'
Fair value of plan assets at the beginning of the year	$169,323	$144,319
Realized and unrealized gains, net	24,707	24,769
Fair value of plan assets at the end of the year	188,337	169,323
Level 3	'	'
Changes in the fair value of plan assets categorized as Level 3	'	'
Fair value of plan assets at the beginning of the year	5,614	5,026
Realized and unrealized gains, net	712	647
Purchase, sales and settlements, net	-63	-59
Fair value of plan assets at the end of the year	$6,263	$5,614

PENSION_PROFIT_SHARING_AND_OTH5

PENSION, PROFIT SHARING AND OTHER BENEFIT PLANS (Details 4) (USD $)	Sep. 30, 2013
In Thousands, unless otherwise specified
Expected pension benefit payments	'
2014	$7,391
2015	7,825
2016	8,256
2017	8,696
2018	9,577
2019-2023	$56,540

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	0 Months Ended	12 Months Ended	0 Months Ended	12 Months Ended	0 Months Ended	12 Months Ended	0 Months Ended	12 Months Ended
	Mar. 21, 2013	Sep. 30, 2013	Oct. 02, 2013	Sep. 30, 2013	Mar. 21, 2013	Sep. 30, 2013	Mar. 21, 2013	Sep. 30, 2013
	RSUs	RSUs	RSUs	RSUs	Time-based RSUs	Time-based RSUs	Performance-based RSUs	Performance-based RSUs
			Subsequent event	Expected		item
Stockholders' Equity	'	'	'	'	'	'	'	'
Number of units awarded (in shares)	'	426,511	'	'	264,549	'	161,962	'
Number of shares of common stock that each award holder has the contingent right to receive	1	'	'	'	'	'	'	'
Number of equal installments for vesting of stock awards	'	'	'	'	'	4	'	'
Vesting period	'	'	'	'	'	'	'	'3 years
Percentage of sales growth achievement considered for vesting	'	'	'	'	'	'	'	50.00%
Percentage of return on equity achievement considered for vesting	'	'	'	'	'	'	'	50.00%
Weighted-average grant date fair value (in dollars per share)	'	$43.76	'	'	'	'	'	'
Number of shares of common stock, the fair value of which is determined	'	1	'	'	'	'	'	'
Awards vested (in shares)	'	0	69,994	243,039	'	'	'	'
Shares available for future grants	'	4,038,000	'	'	'	'	'	'
Number of Shares	'	'	'	'	'	'	'	'
Granted (in shares)	'	426,511	'	'	264,549	'	161,962	'
Forfeited (in shares)	'	5,142	'	'	'	'	'	'
Balance unvested at the end of the period (in shares)	'	421,369	'	'	'	'	'	'
Weighted Average Grant-Date Fair Value	'	'	'	'	'	'	'	'
Granted (in dollars per share)	'	$43.76	'	'	'	'	'	'
Forfeited (in dollars per share)	'	$43.76	'	'	'	'	'	'
Balance unvested at the end of the period (in dollars per share)	'	$43.76	'	'	'	'	'	'

STOCK_BASED_COMPENSATION_Detai

STOCK BASED COMPENSATION (Details) (USD $)	12 Months Ended
	Sep. 30, 2013
Stock-Based Compensation	'
Non-cash compensation expense related to stock-based awards	$3,251,000
Estimated forfeiture rate (as a percent)	12.50%
RSUs	'
Stock-Based Compensation	'
Unrecognized compensation cost related to unvested awards	15,400,000
Weighted-average period of recognition	'1 year 8 months 12 days
Aggregate fair value of awards	10,600,000
RSUs | Cost of sales	'
Stock-Based Compensation	'
Non-cash compensation expense related to stock-based awards	226,000
RSUs | Selling, general and administrative	'
Stock-Based Compensation	'
Non-cash compensation expense related to stock-based awards	$3,025,000

LEGAL_MATTERS_Details

LEGAL MATTERS (Details) (USD $)	1 Months Ended		1 Months Ended				1 Months Ended
	Jan. 31, 2013	Sep. 30, 2013	Mar. 31, 2012	Nov. 30, 2011	Sep. 30, 2013	Sep. 30, 2013	Oct. 31, 2013	Oct. 31, 2013
	Contract awarded by Iran	Contract awarded by Iran	Claim from public transit authority customer	Claim from public transit authority customer	Claim from public transit authority customer	Claim from public transit authority customer	Lawsuit filed in federal court against the transit customers alleging breach of contract	Lawsuit filed in state court against the transit customers alleging conversion and unjust enrichment
				item		Maximum
Legal Matters	'	'	'	'	'	'	'	'
Arbitration award amount	'	$2,800,000	'	'	'	$2,900,000	'	'
Amount of accrued liability	'	8,800,000	'	'	'	'	'	'
Amount of accrued interest	'	200,000	'	'	'	'	'	'
Pre-judgment interest	600,000	'	'	'	'	'	'	'
Number of employees alleged for loss of revenue due to inappropriate and illegal actions	'	'	'	1	'	'	'	'
Period prior to acquisition of contract during which a former employee was committing illegal acts	'	'	'	'2 years	'	'	'	'
Amount of recoupment sought under claim for alleged lost revenue, fees and damages	'	'	'	3,900,000	'	'	'	'
Estimated loss of revenue	'	'	2,900,000	'	'	'	'	'
Default judgment award amount	'	'	2,900,000	'	'	'	'	'
Other amount of loss which is deemed probable	'	'	'	'	0	'	'	'
Amount wrongly charged multiple times for calling the call center which the entity operates for patrons of the transit customers	'	'	'	'	'	'	2	'
Amount charged on bank debit card for a ride on the transit system	'	'	'	'	'	'	'	$2.25

BUSINESS_SEGMENT_INFORMATION_D

BUSINESS SEGMENT INFORMATION (Details) (USD $)	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
									Segment
BUSINESS SEGMENT INFORMATION	'	'	'	'	'	'	'	'	'	'	'
Number of primary business segments	'	'	'	'	'	'	'	'	3	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	$340,776,000	$337,226,000	$368,609,000	$314,796,000	$369,255,000	$371,142,000	$343,830,000	$319,857,000	$1,361,407,000	$1,404,084,000	$1,301,584,000
Operating income (loss)	-44,055,000	26,905,000	37,376,000	20,509,000	30,740,000	39,602,000	35,923,000	29,940,000	40,735,000	136,205,000	118,583,000
Assets	1,108,375,000	1,134,662,000	1,085,518,000	1,037,572,000	1,014,550,000	999,425,000	976,776,000	939,194,000	1,108,375,000	1,014,550,000	963,650,000
Depreciation and amortization	7,345,000	6,417,000	6,879,000	4,718,000	5,717,000	5,843,000	5,465,000	5,832,000	25,359,000	22,857,000	22,341,000
Capital expenditures	2,843,000	2,348,000	2,438,000	1,423,000	982,000	3,094,000	4,901,000	5,249,000	9,052,000	14,226,000	8,728,000
Transportation Systems	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	529,500,000	522,200,000	433,100,000
Operating income (loss)	'	'	'	'	'	'	'	'	66,800,000	84,600,000	72,000,000
Assets	369,800,000	'	'	'	268,400,000	'	'	'	369,800,000	268,400,000	167,000,000
Depreciation and amortization	'	'	'	'	'	'	'	'	5,000,000	3,700,000	3,600,000
Capital expenditures	'	'	'	'	'	'	'	'	2,800,000	2,700,000	2,200,000
Sales to Transport for London	'	'	'	'	'	'	'	'	193,400,000	184,700,000	174,800,000
MSS and CDS Segments	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales to U.S. government agencies	'	'	'	'	'	'	'	'	691,800,000	699,400,000	728,200,000
Mission Support Services	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	468,700,000	491,400,000	476,500,000
Operating income (loss)	'	'	'	'	'	'	'	'	-36,100,000	21,100,000	23,900,000
Assets	205,200,000	'	'	'	212,800,000	'	'	'	205,200,000	212,800,000	144,000,000
Depreciation and amortization	'	'	'	'	'	'	'	'	13,000,000	12,500,000	12,300,000
Capital expenditures	'	'	'	'	'	'	'	'	300,000	1,100,000	300,000
Defense Systems	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	363,000,000	389,400,000	390,700,000
Operating income (loss)	'	'	'	'	'	'	'	'	14,200,000	35,300,000	29,800,000
Assets	228,900,000	'	'	'	211,200,000	'	'	'	228,900,000	211,200,000	213,000,000
Depreciation and amortization	'	'	'	'	'	'	'	'	6,100,000	5,500,000	5,400,000
Capital expenditures	'	'	'	'	'	'	'	'	4,600,000	8,900,000	5,500,000
Other	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	200,000	1,100,000	1,300,000
Corporate and other	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Assets	304,500,000	'	'	'	322,200,000	'	'	'	304,500,000	322,200,000	439,700,000
Depreciation and amortization	'	'	'	'	'	'	'	'	1,300,000	1,200,000	1,000,000
Capital expenditures	'	'	'	'	'	'	'	'	1,400,000	1,500,000	700,000
Unallocated corporate expenses and other	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Operating income (loss)	'	'	'	'	'	'	'	'	($4,200,000)	($4,800,000)	($7,100,000)

BUSINESS_SEGMENT_INFORMATION_D1

BUSINESS SEGMENT INFORMATION (Details 2) (USD $)	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Business segment financial data	'	'	'	'	'	'	'	'	'	'	'
Sales	$340,776,000	$337,226,000	$368,609,000	$314,796,000	$369,255,000	$371,142,000	$343,830,000	$319,857,000	$1,361,407,000	$1,404,084,000	$1,301,584,000
Long-lived assets, net	59,700,000	'	'	'	58,000,000	'	'	'	59,700,000	58,000,000	52,500,000
United States	'	'	'	'	'	'	'	'	'	'	'
Business segment financial data	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	741,700,000	742,200,000	753,900,000
Long-lived assets, net	43,900,000	'	'	'	42,400,000	'	'	'	43,900,000	42,400,000	40,500,000
United Kingdom	'	'	'	'	'	'	'	'	'	'	'
Business segment financial data	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	267,400,000	283,200,000	250,900,000
Long-lived assets, net	9,200,000	'	'	'	9,500,000	'	'	'	9,200,000	9,500,000	9,100,000
Canada	'	'	'	'	'	'	'	'	'	'	'
Business segment financial data	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	30,400,000	54,800,000	27,500,000
Australia	'	'	'	'	'	'	'	'	'	'	'
Business segment financial data	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	148,500,000	181,900,000	100,300,000
Middle East	'	'	'	'	'	'	'	'	'	'	'
Business segment financial data	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	35,400,000	38,000,000	38,700,000
Far East	'	'	'	'	'	'	'	'	'	'	'
Business segment financial data	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	78,200,000	56,900,000	82,700,000
Other foreign countries	'	'	'	'	'	'	'	'	'	'	'
Business segment financial data	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	59,800,000	47,100,000	47,600,000
Long-lived assets, net	$6,600,000	'	'	'	$6,100,000	'	'	'	$6,600,000	$6,100,000	$2,900,000

BUSINESS_SEGMENT_INFORMATION_D2

BUSINESS SEGMENT INFORMATION (Details 3) (USD $)	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
									item
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Increase (decrease) in operating income	($44,055,000)	$26,905,000	$37,376,000	$20,509,000	$30,740,000	$39,602,000	$35,923,000	$29,940,000	$40,735,000	$136,205,000	$118,583,000
Increase (decrease) in net income	-37,152,000	18,405,000	29,702,000	14,314,000	21,967,000	27,448,000	25,907,000	22,309,000	25,269,000	97,631,000	86,354,000
Increase (decrease) in net income per common share (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22
Number of transportation systems service contracts contains annual system usage incentives	'	'	'	'	'	'	'	'	1	'	'
Sales related to annual system usage incentives	'	'	'	'	'	'	'	'	13,200,000	12,200,000	6,600,000
Change in estimated total costs | Adjustment	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Increase (decrease) in operating income	-9,900,000	'	'	'	700,000	'	'	'	-1,700,000	15,700,000	173,000,000
Increase (decrease) in net income	($6,600,000)	'	'	'	$300,000	'	'	'	($300,000)	$10,700,000	$11,700,000
Increase (decrease) in net income per common share (in dollars per share)	($0.25)	'	'	'	$0.01	'	'	'	($0.01)	$0.40	$0.44

BUSINESS_SEGMENT_INFORMATION_D3

BUSINESS SEGMENT INFORMATION (Details 4) (USD $)	3 Months Ended			12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 30, 2013
Restructuring liability	'	'	'	'
Accrued costs	$1,941	$114	$6,084	$8,139
CDS | Employee Separation Expenses	'	'	'	'
Restructuring liability	'	'	'	'
Accrued costs	'	'	'	8,139
Cash payments	'	'	'	-5,919
Liability at the end of the period	2,220	'	'	2,220
CDS | Global employee severance	'	'	'	'
Restructuring plan	'	'	'	'
Reduction in employee headcount	'	'	'	230
Restructuring liability	'	'	'	'
Accrued costs	'	'	'	7,800
CDS | Corporate employee severance	'	'	'	'
Restructuring plan	'	'	'	'
Reduction in employee headcount	'	'	'	10
Restructuring liability	'	'	'	'
Accrued costs	'	'	'	$300

SUMMARY_OF_QUARTERLY_RESULTS_O2

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	'	'	'	'	'	'	'	'	'	'	'
Net sales	$340,776	$337,226	$368,609	$314,796	$369,255	$371,142	$343,830	$319,857	$1,361,407	$1,404,084	$1,301,584
Operating income (loss)	-44,055	26,905	37,376	20,509	30,740	39,602	35,923	29,940	40,735	136,205	118,583
Net income (loss) attributable to Cubic	-37,186	18,381	29,650	14,241	21,912	27,395	25,856	22,264	25,086	97,427	86,044
Net income (loss) per share, basic (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22
Net income (loss) per share, diluted (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22
Goodwill impairment charge related to MSS reporting unit	$50,865	'	'	'	'	'	'	'	$50,865	'	'

SUMMARY_OF_QUARTERLY_RESULTS_O3

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 2) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Increase (decrease) in operating income	($44,055)	$26,905	$37,376	$20,509	$30,740	$39,602	$35,923	$29,940	$40,735	$136,205	$118,583
Increase (decrease) in net income	-37,152	18,405	29,702	14,314	21,967	27,448	25,907	22,309	25,269	97,631	86,354
Increase (decrease) in net income per common share (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22
Change in estimated total costs | Adjustment	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Increase (decrease) in operating income	-9,900	'	'	'	700	'	'	'	-1,700	15,700	173,000
Increase (decrease) in net income	($6,600)	'	'	'	$300	'	'	'	($300)	$10,700	$11,700
Increase (decrease) in net income per common share (in dollars per share)	($0.25)	'	'	'	$0.01	'	'	'	($0.01)	$0.40	$0.44

SUMMARY_OF_QUARTERLY_RESULTS_O4

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 3) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Net sales:	'	'	'	'	'	'	'	'	'	'	'
Products	$132,874	$127,682	$167,036	$134,718	$171,632	$194,613	$156,891	$154,192	$562,310	$677,328	$601,093
Services	207,902	209,544	201,573	180,078	197,623	176,529	186,939	165,665	799,097	726,756	700,491
Total net sales	340,776	337,226	368,609	314,796	369,255	371,142	343,830	319,857	1,361,407	1,404,084	1,301,584
Costs and expenses:	'	'	'	'	'	'	'	'	'	'	'
Products	115,750	91,011	119,145	99,887	121,479	123,072	107,432	114,195	425,793	466,178	418,504
Services	167,851	164,278	153,320	144,071	163,059	153,640	145,696	131,567	629,520	593,962	564,765
Selling, general and administrative	38,837	44,130	41,320	40,943	43,179	42,751	43,039	35,220	165,230	164,189	159,791
Restructuring costs	1,941	114	6,084	'	'	'	'	'	8,139	'	'
Impairment of goodwill	50,865	'	'	'	'	'	'	'	50,865	'	'
Research and development	5,099	6,426	7,098	5,822	7,327	8,427	8,072	4,896	24,445	28,722	25,260
Amortization of purchased intangibles	4,488	4,362	4,266	3,564	3,471	3,650	3,668	4,039	16,680	14,828	14,681
Total costs and expenses	384,831	310,321	331,233	294,287	338,515	331,540	307,907	289,917	1,320,672	1,267,879	1,183,001
Operating income	-44,055	26,905	37,376	20,509	30,740	39,602	35,923	29,940	40,735	136,205	118,583
Other income (expenses):	'	'	'	'	'	'	'	'	'	'	'
Interest and dividend income	297	530	312	437	571	697	964	762	1,576	2,994	2,568
Interest expense	-980	-925	-657	-865	-664	-234	-344	-360	-3,427	-1,602	-1,541
Other income (expense), net	1,651	-813	-53	102	271	-950	122	923	887	366	863
Income before income taxes	-43,087	25,697	36,978	20,183	30,918	39,115	36,665	31,265	39,771	137,963	120,473
Income taxes	-5,935	7,292	7,276	5,869	8,951	11,667	10,758	8,956	14,502	40,332	34,119
Net income	-37,152	18,405	29,702	14,314	21,967	27,448	25,907	22,309	25,269	97,631	86,354
Less noncontrolling interest in income of VIE	34	24	52	73	55	53	51	45	183	204	310
Net income attributable to Cubic	-37,186	18,381	29,650	14,241	21,912	27,395	25,856	22,264	25,086	97,427	86,044
Net Income per share attributable to Cubic:	'	'	'	'	'	'	'	'	'	'	'
Basic (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22
Diluted (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22
Weighted Average shares used in per share calculations:	'	'	'	'	'	'	'	'	'	'	'
Basic (in shares)	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736,000	26,736,000	26,736,000
Diluted (in shares)	26,736	26,762	26,736	26,736	26,736	26,736	26,736	26,736	26,760,000	26,736,000	26,736,000
Previously Reported	'	'	'	'	'	'	'	'	'	'	'
Net sales:	'	'	'	'	'	'	'	'	'	'	'
Products	136,216	131,557	164,968	135,701	164,458	189,743	155,776	153,310	568,442	663,287	600,933
Services	206,386	208,888	199,337	177,670	195,229	175,654	183,869	163,456	792,281	718,208	694,648
Total net sales	342,602	340,445	364,305	313,371	359,687	365,397	339,645	316,766	1,360,723	1,381,495	1,295,581
Costs and expenses:	'	'	'	'	'	'	'	'	'	'	'
Products	117,530	93,946	117,123	100,895	113,009	118,431	106,684	113,449	429,494	451,573	418,279
Services	167,757	164,458	153,766	143,851	164,060	153,552	145,642	131,408	629,832	594,662	564,062
Selling, general and administrative	38,429	44,130	41,320	40,997	42,678	42,751	43,039	35,220	164,876	163,688	159,791
Restructuring costs	1,941	114	6,084	'	'	'	'	'	8,139	'	'
Impairment of goodwill	50,865	'	'	'	'	'	'	'	50,865	'	'
Research and development	5,099	6,426	7,098	5,822	7,327	8,427	8,072	4,896	24,445	28,722	25,260
Amortization of purchased intangibles	4,488	4,362	4,266	3,564	3,471	3,650	3,668	4,039	16,680	14,828	14,681
Total costs and expenses	386,109	313,436	329,657	295,129	330,545	326,811	307,105	289,012	1,324,331	1,253,473	1,182,073
Operating income	-43,507	27,009	34,648	18,242	29,142	38,586	32,540	27,754	36,392	128,022	113,508
Other income (expenses):	'	'	'	'	'	'	'	'	'	'	'
Interest and dividend income	297	530	312	437	571	697	964	762	1,576	2,994	2,568
Interest expense	-977	-922	-654	-862	-651	-221	-331	-347	-3,415	-1,550	-1,461
Other income (expense), net	397	-813	-53	102	726	-950	122	923	-367	821	1,662
Income before income taxes	-43,790	25,804	34,253	17,919	29,788	38,112	33,295	29,092	34,186	130,287	116,277
Income taxes	-5,654	7,416	7,043	5,400	8,645	11,338	9,847	8,353	14,205	38,183	32,373
Net income	-38,136	18,388	27,210	12,519	21,143	26,774	23,448	20,739	19,981	92,104	83,904
Less noncontrolling interest in income of VIE	34	24	52	73	55	53	51	45	183	204	310
Net income attributable to Cubic	-38,170	18,364	27,158	12,446	21,088	26,721	23,397	20,694	19,798	91,900	83,594
Net Income per share attributable to Cubic:	'	'	'	'	'	'	'	'	'	'	'
Basic (in dollars per share)	($1.43)	$0.69	$1.02	$0.47	$0.79	$1	$0.88	$0.77	$0.74	$3.44	$3.13
Diluted (in dollars per share)	($1.43)	$0.69	$1.02	$0.47	$0.79	$1	$0.88	$0.77	$0.74	$3.44	$3.13
Weighted Average shares used in per share calculations:	'	'	'	'	'	'	'	'	'	'	'
Basic (in shares)	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736,000	26,736,000	26,736,000
Diluted (in shares)	26,736	26,762	26,736	26,736	26,736	26,736	26,736	26,736	26,760,000	26,736,000	26,736,000
Adjustments	'	'	'	'	'	'	'	'	'	'	'
Net sales:	'	'	'	'	'	'	'	'	'	'	'
Products	-3,342	-3,875	2,068	-983	7,174	4,870	1,115	882	-6,132	14,041	160
Services	1,516	656	2,236	2,408	2,394	875	3,070	2,209	6,816	8,548	5,843
Total net sales	-1,826	-3,219	4,304	1,425	9,568	5,745	4,185	3,091	684	22,589	6,003
Costs and expenses:	'	'	'	'	'	'	'	'	'	'	'
Products	-1,780	-2,935	2,022	-1,008	8,470	4,641	748	746	-3,701	14,605	225
Services	94	-180	-446	220	-1,001	88	54	159	-312	-700	703
Selling, general and administrative	408	'	'	-54	501	'	'	'	354	501	'
Total costs and expenses	-1,278	-3,115	1,576	-842	7,970	4,729	802	905	-3,659	14,406	928
Operating income	-548	-104	2,728	2,267	1,598	1,016	3,383	2,186	4,343	8,183	5,075
Other income (expenses):	'	'	'	'	'	'	'	'	'	'	'
Interest expense	-3	-3	-3	-3	-13	-13	-13	-13	-12	-52	-80
Other income (expense), net	1,254	'	'	'	-455	'	'	'	1,254	-455	-799
Income before income taxes	703	-107	2,725	2,264	1,130	1,003	3,370	2,173	5,585	7,676	4,196
Income taxes	-281	-124	233	469	306	329	911	603	297	2,149	1,746
Net income	984	17	2,492	1,795	824	674	2,459	1,570	5,288	5,527	2,450
Net income attributable to Cubic	$984	$17	$2,492	$1,795	$824	$674	$2,459	$1,570	$5,288	$5,527	$2,450
Net Income per share attributable to Cubic:	'	'	'	'	'	'	'	'	'	'	'
Basic (in dollars per share)	$0.04	$0	$0.09	$0.06	$0.03	$0.02	$0.09	$0.06	$0.20	$0.20	$0.09
Diluted (in dollars per share)	$0.04	$0	$0.09	$0.06	$0.03	$0.02	$0.09	$0.06	$0.20	$0.20	$0.09

SUMMARY_OF_QUARTERLY_RESULTS_O5

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 4) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Net income	($37,152)	$18,405	$29,702	$14,314	$21,967	$27,448	$25,907	$22,309	$25,269	$97,631	$86,354
Other comprehensive income:	'	'	'	'	'	'	'	'	'	'	'
Adjustment to pension liability, net of tax	13,106	'	'	'	-5,585	'	'	'	13,106	-5,585	-3,285
Foreign currency translation	16,739	-1,776	-15,338	1,349	7,578	-5,004	7,975	328	974	10,877	-1,329
Net unrealized gains/losses from cash flow hedges, net of tax	-926	4,706	-745	742	-598	-1,288	3,288	-1,160	3,777	242	-5,618
Net unrealized gain (loss) on available-for-sale securities, net of tax	3	-5	'	'	'	'	'	'	-2	'	'
Total other comprehensive income (loss)	28,922	2,925	-16,083	2,091	1,395	-6,292	11,263	-832	17,855	5,534	-10,232
Total comprehensive income	-8,230	21,330	13,619	16,405	23,362	21,156	37,170	21,477	43,124	103,165	76,122
Previously Reported	'	'	'	'	'	'	'	'	'	'	'
Net income	-38,136	18,388	27,210	12,519	21,143	26,774	23,448	20,739	19,981	92,104	83,904
Other comprehensive income:	'	'	'	'	'	'	'	'	'	'	'
Adjustment to pension liability, net of tax	13,501	'	'	'	-5,585	'	'	'	13,501	-5,585	-3,285
Foreign currency translation	15,679	-1,872	-14,608	1,295	7,375	-4,880	7,846	347	494	10,688	-1,250
Net unrealized gains/losses from cash flow hedges, net of tax	-926	4,706	-745	742	-598	-1,288	3,288	-1,160	3,777	242	-5,618
Net unrealized gain (loss) on available-for-sale securities, net of tax	3	-5	'	'	'	'	'	'	-2	'	'
Total other comprehensive income (loss)	28,257	2,829	-15,353	2,037	1,192	-6,168	11,134	-813	17,770	5,345	-10,153
Total comprehensive income	-9,879	21,217	11,857	14,556	22,335	20,606	34,582	19,926	37,751	97,449	73,751
Adjustments	'	'	'	'	'	'	'	'	'	'	'
Net income	984	17	2,492	1,795	824	674	2,459	1,570	5,288	5,527	2,450
Other comprehensive income:	'	'	'	'	'	'	'	'	'	'	'
Adjustment to pension liability, net of tax	-395	'	'	'	'	'	'	'	-395	'	'
Foreign currency translation	1,060	96	-730	54	203	-124	129	-19	480	189	-79
Total other comprehensive income (loss)	665	96	-730	54	203	-124	129	-19	85	189	-79
Total comprehensive income	$1,649	$113	$1,762	$1,849	$1,027	$550	$2,588	$1,551	$5,373	$5,716	$2,371

SUMMARY_OF_QUARTERLY_RESULTS_O6

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 5) (USD $)	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Sep. 30, 2010
In Thousands, unless otherwise specified
Current assets:	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents	$203,892	$212,451	$148,605	$174,116	$212,267	$231,129	$230,766	$289,141	$329,148	$295,434
Restricted cash	69,381	68,853	68,833	68,829	68,749	68,681	68,584	'	'	'
Marketable securities	4,055	4,049	'	'	'	'	7,895	18,872	'	'
Accounts receivable - net	379,002	385,937	410,762	355,977	348,971	318,649	287,513	249,063	'	'
Recoverable income taxes	7,885	6,673	5,600	4,817	7,083	15,150	16,576	27,268	'	'
Inventories - net	59,746	42,377	39,787	42,517	42,095	46,665	53,214	45,876	'	'
Deferred income taxes and other current assets	'	17,870	17,719	25,116	'	16,948	19,458	16,681	'	'
Total current assets	742,599	738,210	691,306	671,372	701,111	697,222	684,006	646,901	'	'
Long-term contract receivables	19,021	19,698	20,678	21,308	21,918	22,774	23,514	24,064	'	'
Long-term capitalized costs	68,963	58,598	50,776	40,146	26,875	13,695	'	'	'	'
Property, plant and equipment, net	56,305	54,770	54,732	55,434	55,327	56,166	55,525	52,045	'	'
Goodwill	134,851	183,895	185,589	173,734	146,933	146,597	146,812	146,413	146,355	'
Purchased intangibles, net	57,542	58,517	62,930	54,188	39,374	42,836	46,493	50,147	'	'
Other assets	'	20,974	19,507	21,390	'	20,135	20,426	19,624	'	'
Total assets	1,108,375	1,134,662	1,085,518	1,037,572	1,014,550	999,425	976,776	939,194	963,650	'
Current liabilities:	'	'	'	'	'	'	'	'	'	'
Short-term borrowings	'	'	25,000	25,000	'	'	'	'	'	'
Trade accounts payable	40,310	31,293	33,322	29,001	49,071	40,341	42,785	31,554	'	'
Customer advances	84,307	79,961	60,993	80,003	75,951	109,546	106,862	115,241	'	'
Accrued compensation and other current liabilities	43,394	114,223	128,217	122,419	52,680	84,431	84,977	89,095	'	'
Income taxes payable	12,731	12,334	12,417	13,712	24,747	28,273	24,620	21,924	'	'
Current portion of long-term debt	557	529	527	4,563	4,561	4,545	4,556	4,539	'	'
Total current liabilities	245,915	238,340	260,476	274,698	263,099	267,136	263,800	262,353	'	'
Long-term debt	102,363	102,380	52,502	2,814	6,942	6,995	7,191	7,233	'	'
Other long-term liabilities	6,006	67,040	68,543	66,533	7,142	68,325	69,972	67,757	'	'
Shareholders' equity:	'	'	'	'	'	'	'	'	'	'
Common stock	15,825	14,208	12,633	12,574	12,574	12,574	12,574	12,574	'	'
Retained earnings	740,002	780,397	762,016	735,574	721,333	702,630	675,235	652,587	'	551,765
Accumulated other comprehensive loss	-2,803	-31,725	-34,650	-18,567	-20,658	-22,053	-15,761	-27,024	'	'
Treasury stock at cost	-36,078	-36,078	-36,078	-36,078	-36,078	-36,078	-36,078	-36,078	'	'
Shareholders' equity related to Cubic	716,946	726,802	703,921	693,503	677,171	657,073	635,970	602,059	'	'
Noncontrolling interest in variable interest entity	134	100	76	24	-49	-104	-157	-208	'	'
Total shareholders' equity	717,080	726,902	703,997	693,527	677,122	656,969	635,813	601,851	'	'
Total liabilities and shareholders' equity	1,108,375	1,134,662	1,085,518	1,037,572	1,014,550	999,425	976,776	939,194	'	'
Previously Reported	'	'	'	'	'	'	'	'	'	'
Current assets:	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents	203,892	212,451	148,605	174,116	212,267	231,129	230,766	289,141	329,148	295,434
Restricted cash	69,381	68,853	68,833	68,829	68,749	68,681	68,584	'	'	'
Marketable securities	4,055	4,049	'	'	'	'	7,895	18,872	'	'
Accounts receivable - net	376,143	388,436	414,066	359,301	350,697	323,118	292,704	254,811	'	'
Recoverable income taxes	7,885	6,673	5,600	4,817	7,083	15,150	16,576	27,268	'	'
Inventories - net	54,400	48,312	50,992	53,095	52,366	49,622	51,398	43,341	'	'
Deferred income taxes and other current assets	'	17,035	16,754	24,243	'	16,708	19,218	16,441	'	'
Total current assets	734,394	745,809	704,850	684,401	712,726	704,408	687,141	649,874	'	'
Long-term contract receivables	19,249	19,850	20,830	21,460	22,070	22,850	23,590	24,140	'	'
Long-term capitalized costs	75,520	61,782	51,805	40,146	26,875	13,695	'	'	'	'
Property, plant and equipment, net	56,305	54,770	54,732	55,434	55,327	56,166	55,525	52,045	'	'
Goodwill	134,851	183,895	185,589	173,734	146,933	146,597	146,812	146,413	'	'
Purchased intangibles, net	57,542	58,517	62,930	54,188	39,374	42,836	46,493	50,147	'	'
Other assets	'	20,974	19,507	21,390	'	20,135	20,426	19,624	'	'
Total assets	1,106,955	1,145,597	1,100,243	1,050,753	1,026,317	1,006,687	979,987	942,243	'	'
Current liabilities:	'	'	'	'	'	'	'	'	'	'
Short-term borrowings	'	'	25,000	25,000	'	'	'	'	'	'
Trade accounts payable	39,016	31,293	33,322	29,001	47,917	40,341	42,785	31,554	'	'
Customer advances	103,187	107,256	92,178	107,913	100,764	127,190	119,647	124,244	'	'
Accrued compensation and other current liabilities	43,394	114,100	128,096	122,316	52,680	84,238	84,793	88,929	'	'
Income taxes payable	8,076	7,229	7,094	8,715	20,733	24,778	21,346	19,606	'	'
Current portion of long-term debt	557	529	527	4,563	4,561	4,545	4,556	4,539	'	'
Total current liabilities	256,923	260,407	286,217	297,508	282,643	281,092	273,127	268,872	'	'
Long-term debt	102,363	102,380	52,502	2,814	6,942	6,995	7,191	7,233	'	'
Other long-term liabilities	5,396	66,412	67,918	65,533	6,527	67,384	69,059	66,902	'	'
Shareholders' equity:	'	'	'	'	'	'	'	'	'	'
Common stock	15,825	14,208	12,633	12,574	12,574	12,574	12,574	12,574	'	'
Retained earnings	728,424	769,803	751,439	727,489	715,043	697,164	670,443	650,254	'	553,452
Accumulated other comprehensive loss	-3,378	-31,635	-34,464	-19,111	-21,148	-22,340	-16,172	-27,306	'	'
Treasury stock at cost	-36,078	-36,078	-36,078	-36,078	-36,078	-36,078	-36,078	-36,078	'	'
Shareholders' equity related to Cubic	704,793	716,298	693,530	684,874	670,391	651,320	630,767	599,444	'	'
Noncontrolling interest in variable interest entity	134	100	76	24	-49	-104	-157	-208	'	'
Total shareholders' equity	704,927	716,398	693,606	684,898	670,342	651,216	630,610	599,236	'	'
Total liabilities and shareholders' equity	1,106,955	1,145,597	1,100,243	1,050,753	1,026,317	1,006,687	979,987	942,243	'	'
Adjustments	'	'	'	'	'	'	'	'	'	'
Current assets:	'	'	'	'	'	'	'	'	'	'
Accounts receivable - net	2,859	-2,499	-3,304	-3,324	-1,726	-4,469	-5,191	-5,748	'	'
Inventories - net	5,346	-5,935	-11,205	-10,578	-10,271	-2,957	1,816	2,535	'	'
Deferred income taxes and other current assets	'	835	965	873	'	240	240	240	'	'
Total current assets	8,205	-7,599	-13,544	-13,029	-11,615	-7,186	-3,135	-2,973	'	'
Long-term contract receivables	-228	-152	-152	-152	-152	-76	-76	-76	'	'
Long-term capitalized costs	-6,557	-3,184	-1,029	'	'	'	'	'	'	'
Total assets	1,420	-10,935	-14,725	-13,181	-11,767	-7,262	-3,211	-3,049	'	'
Current liabilities:	'	'	'	'	'	'	'	'	'	'
Trade accounts payable	1,294	'	'	'	1,154	'	'	'	'	'
Customer advances	-18,880	-27,295	-31,185	-27,910	-24,813	-17,644	-12,785	-9,003	'	'
Accrued compensation and other current liabilities	'	123	121	103	'	193	184	166	'	'
Income taxes payable	4,655	5,105	5,323	4,997	4,014	3,495	3,274	2,318	'	'
Total current liabilities	-11,008	-22,067	-25,741	-22,810	-19,544	-13,956	-9,327	-6,519	'	'
Other long-term liabilities	610	628	625	1,000	615	941	913	855	'	'
Shareholders' equity:	'	'	'	'	'	'	'	'	'	'
Retained earnings	11,578	10,594	10,577	8,085	6,290	5,466	4,792	2,333	'	-1,687
Accumulated other comprehensive loss	575	-90	-186	544	490	287	411	282	'	'
Shareholders' equity related to Cubic	12,153	10,504	10,391	8,629	6,780	5,753	5,203	2,615	'	'
Total shareholders' equity	12,153	10,504	10,391	8,629	6,780	5,753	5,203	2,615	'	'
Total liabilities and shareholders' equity	$1,420	($10,935)	($14,725)	($13,181)	($11,767)	($7,262)	($3,211)	($3,049)	'	'

SUMMARY_OF_QUARTERLY_RESULTS_O7

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 6) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Operating Activities:	'	'	'	'	'	'	'	'	'	'	'
Net income	($37,152)	$18,405	$29,702	$14,314	$21,967	$27,448	$25,907	$22,309	$25,269	$97,631	$86,354
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'	'	'	'	'	'	'	'	'	'
Depreciation and amortization	7,345	6,417	6,879	4,718	5,717	5,843	5,465	5,832	25,359	22,857	22,341
Share-based compensation expense	1,676	1,575	'	'	'	'	'	'	3,251	'	'
Inventory write-down	2,760	'	'	'	'	'	'	'	2,760	'	'
Impairment of goodwill	50,865	'	'	'	'	'	'	'	50,865	'	'
Deferred income taxes	-7,508	'	'	'	-1,486	'	'	'	-7,508	-1,486	2,512
Changes in operating assets and liabilities net of effects from acquisitions	-24,432	22,744	-66,436	-45,148	-42,060	-32,198	-32,903	-66,518	'	'	'
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	-6,446	49,141	-29,855	-26,116	-15,862	1,093	-1,531	-38,377	-13,276	-54,677	129,094
Investing Activities:	'	'	'	'	'	'	'	'	'	'	'
Acquisition of businesses, net of cash acquired	-3,042	-7,377	-20,177	-33,095	'	'	'	'	-63,691	'	-126,825
Net additions to property, plant and equipment	-2,843	-2,348	-2,438	-1,423	-982	-3,094	-4,901	-5,249	-9,052	-14,226	-8,728
Purchases of short-term investments	4	-4,054	'	'	'	'	'	'	-4,050	'	'
Proceeds from maturities of short-term investments	'	'	'	'	'	7,895	10,977	6,957	'	25,829	58,252
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	-5,881	-13,779	-22,615	-34,518	-982	4,801	6,076	1,708	-76,793	11,603	-77,301
Financing Activities:	'	'	'	'	'	'	'	'	'	'	'
Proceeds from short term borrowings	'	'	45,000	25,000	'	'	'	'	70,000	'	'
Principal payments on short term borrowings	'	-25,000	-45,000	'	'	'	'	'	-70,000	'	'
Proceeds from long term borrowings	'	50,000	50,000	'	'	'	'	'	100,000	'	'
Principal payments on long-term borrowings	-136	-134	-4,133	-4,140	-138	-137	-138	-4,136	-8,543	-4,549	-4,555
Contingent consideration payments related to acquisitions of businesses	-7,618	-224	'	'	'	'	'	'	-7,842	'	'
Dividends paid to shareholders	-3,209	'	-3,208	'	-3,209	'	-3,208	'	-6,417	-6,417	-7,486
Change in restricted cash	-54	-20	-313	229	'	'	-68,584	'	-158	-68,584	'
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	-11,017	24,622	42,346	21,089	-3,347	-137	-71,930	-4,136	77,040	-79,550	-12,045
Effect of exchange rates on cash	14,785	3,862	-15,387	1,394	1,329	-5,394	9,010	798	4,654	5,743	-6,034
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	-8,559	63,846	-25,511	-38,151	-18,862	363	-58,375	-40,007	-8,375	-116,881	33,714
Cash and cash equivalents at the beginning of the year	212,451	148,605	174,116	212,267	231,129	230,766	289,141	329,148	212,267	329,148	295,434
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	203,892	212,451	148,605	174,116	212,267	231,129	230,766	289,141	203,892	212,267	329,148
Previously Reported	'	'	'	'	'	'	'	'	'	'	'
Operating Activities:	'	'	'	'	'	'	'	'	'	'	'
Net income	-38,136	18,388	27,210	12,519	21,143	26,774	23,448	20,739	19,981	92,104	83,904
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'	'	'	'	'	'	'	'	'	'
Depreciation and amortization	7,345	6,417	6,879	4,718	5,717	5,843	5,465	5,832	25,359	22,857	22,341
Share-based compensation expense	1,676	1,575	'	'	'	'	'	'	3,251	'	'
Inventory write-down	2,760	'	'	'	'	'	'	'	2,760	'	'
Impairment of goodwill	50,865	'	'	'	'	'	'	'	50,865	'	'
Deferred income taxes	-7,508	'	'	'	-1,486	'	'	'	-7,508	-1,486	2,512
Changes in operating assets and liabilities net of effects from acquisitions	-23,448	22,761	-63,944	-43,353	-41,236	-31,524	-30,444	-64,948	'	'	'
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	-6,446	49,141	-29,855	-26,116	-15,862	1,093	-1,531	-38,377	-13,276	-54,677	129,094
Investing Activities:	'	'	'	'	'	'	'	'	'	'	'
Acquisition of businesses, net of cash acquired	-3,042	-7,377	-20,177	-33,095	'	'	'	'	-63,691	'	-126,825
Net additions to property, plant and equipment	-2,843	-2,348	-2,438	-1,423	-982	-3,094	-4,901	-5,249	-9,052	-14,226	-8,728
Purchases of short-term investments	4	-4,054	'	'	'	'	'	'	-4,050	'	'
Proceeds from maturities of short-term investments	'	'	'	'	'	7,895	10,977	6,957	'	25,829	58,252
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	-5,881	-13,779	-22,615	-34,518	-982	4,801	6,076	1,708	-76,793	11,603	-77,301
Financing Activities:	'	'	'	'	'	'	'	'	'	'	'
Proceeds from short term borrowings	'	'	45,000	25,000	'	'	'	'	70,000	'	'
Principal payments on short term borrowings	'	-25,000	-45,000	'	'	'	'	'	-70,000	'	'
Proceeds from long term borrowings	'	50,000	50,000	'	'	'	'	'	100,000	'	'
Principal payments on long-term borrowings	-136	-134	-4,133	-4,140	-138	-137	-138	-4,136	-8,543	-4,549	-4,555
Contingent consideration payments related to acquisitions of businesses	-7,618	-224	'	'	'	'	'	'	-7,842	'	'
Dividends paid to shareholders	-3,209	'	-3,208	'	-3,209	'	-3,208	'	-6,417	-6,417	-7,486
Change in restricted cash	-54	-20	-313	229	'	'	-68,584	'	-158	-68,584	'
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	-11,017	24,622	42,346	21,089	-3,347	-137	-71,930	-4,136	77,040	-79,550	-12,045
Effect of exchange rates on cash	14,785	3,862	-15,387	1,394	1,329	-5,394	9,010	798	4,654	5,743	-6,034
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	-8,559	63,846	-25,511	-38,151	-18,862	363	-58,375	-40,007	-8,375	-116,881	33,714
Cash and cash equivalents at the beginning of the year	212,451	148,605	174,116	212,267	231,129	230,766	289,141	329,148	212,267	329,148	295,434
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	203,892	212,451	148,605	174,116	212,267	231,129	230,766	289,141	203,892	212,267	329,148
Adjustments	'	'	'	'	'	'	'	'	'	'	'
Operating Activities:	'	'	'	'	'	'	'	'	'	'	'
Net income	984	17	2,492	1,795	824	674	2,459	1,570	5,288	5,527	2,450
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'	'	'	'	'	'	'	'	'	'
Changes in operating assets and liabilities net of effects from acquisitions	($984)	($17)	($2,492)	($1,795)	($824)	($674)	($2,459)	($1,570)	'	'	'

SUMMARY_OF_QUARTERLY_RESULTS_O8

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 7) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Net income (loss) attributable to Cubic	($37,186)	$18,381	$29,650	$14,241	$21,912	$27,395	$25,856	$22,264	$25,086	$97,427	$86,044
Weighted average shares - basic	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736	26,736,000	26,736,000	26,736,000
Effect of dilutive securities (in shares)	'	'	'	'	'	'	'	'	24,000	'	'
Weighted average shares - diluted	26,736	26,762	26,736	26,736	26,736	26,736	26,736	26,736	26,760,000	26,736,000	26,736,000
Net income (loss) per share attributable to Cubic, basic (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22
Net income (loss) per share attributable to Cubic, diluted (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22
Interim Financial Information	'	'	'	'	'	'	'	'	'	'	'
Net income (loss) attributable to Cubic	($37,186)	$18,381	$29,650	$14,241	$21,912	$27,395	$25,856	$22,264	'	'	'
Weighted average shares - basic	26,736,000	26,736,000	26,736,000	26,736,000	26,736,000	26,736,000	26,736,000	26,736,000	'	'	'
Effect of dilutive securities (in shares)	'	26,000	'	'	'	'	'	'	'	'	'
Weighted average shares - diluted	26,736,000	26,762,000	26,736,000	26,736,000	26,736,000	26,736,000	26,736,000	26,736,000	'	'	'
Net income (loss) per share attributable to Cubic, basic (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	'	'	'
Net income (loss) per share attributable to Cubic, diluted (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	'	'	'
Anti-dilutive employee share-based awards (in shares)	421,000	'	'	'	'	'	'	'	'	'	'

SUMMARY_OF_QUARTERLY_RESULTS_O9

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 8) (USD $)	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Accounts receivable:	'	'	'	'	'	'	'	'
Trade and other receivables	$17,352	'	'	'	$17,543	'	'	'
Long-term contracts:	'	'	'	'	'	'	'	'
Allowance for doubtful accounts	-658	'	'	'	-463	'	'	'
Less estimated amounts not currently due	19,021	19,698	20,678	21,308	21,918	22,774	23,514	24,064
Current accounts receivable	379,002	385,937	410,762	355,977	348,971	318,649	287,513	249,063
Inventories	'	'	'	'	'	'	'	'
Work in process and inventoried costs under long-term contracts	80,918	'	'	'	68,525	'	'	'
Customer advances	-21,865	'	'	'	-27,288	'	'	'
Materials and purchased parts	693	'	'	'	858	'	'	'
Net inventories	59,746	42,377	39,787	42,517	42,095	46,665	53,214	45,876
Interim Financial Information	'	'	'	'	'	'	'	'
Accounts receivable:	'	'	'	'	'	'	'	'
Trade and other receivables	'	16,995	21,025	19,701	'	16,581	13,623	21,684
Long-term contracts:	'	'	'	'	'	'	'	'
Billed	'	81,867	108,774	84,961	'	99,252	87,000	86,847
Unbilled	'	307,405	302,292	273,044	'	226,261	211,074	165,136
Allowance for doubtful accounts	'	-632	-651	-421	'	-671	-670	-540
Total accounts receivable	'	405,635	431,440	377,285	'	341,423	311,027	273,127
Less estimated amounts not currently due	'	-19,698	-20,678	-21,308	'	-22,774	-23,514	-24,064
Current accounts receivable	'	385,937	410,762	355,977	'	318,649	287,513	249,063
Inventories	'	'	'	'	'	'	'	'
Work in process and inventoried costs under long-term contracts	'	74,043	60,680	74,833	'	70,139	85,541	73,455
Customer advances	'	-32,164	-21,601	-33,086	'	-24,211	-33,378	-28,708
Materials and purchased parts	'	498	708	770	'	737	1,051	1,129
Net inventories	'	$42,377	$39,787	$42,517	'	$46,665	$53,214	$45,876

Recovered_Sheet1

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 9) (USD $)

12 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis

Level 1

Level 1

Level 1

Level 1

Level 1

Level 1

Level 1

Level 1

Level 2

Level 2

Level 2

Level 2

Level 2

Level 2

Level 2

Level 2

Level 3

Level 3

Level 3

Level 3

Total

Total

Total

Total

Total

Total

Total

Total

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash equivalents

'

$125,512

$171,300

$137,981

$115,214

$128,080

$173,451

$205,862

$251,913

'

'

'

'

'

'

'

'

'

'

'

'

$125,512

$171,300

$137,981

$115,214

$128,080

$173,451

$205,862

$251,913

Marketable securities

'

4,055

'

4,049

'

'

'

'

'

'

'

'

'

'

'

7,895

18,872

'

'

'

'

4,055

'

4,049

'

'

'

7,895

18,872

Current derivative assets

'

'

'

'

'

'

'

'

'

1,597

3,779

3,918

2,827

2,552

648

2,197

1,000

'

'

'

'

1,597

3,779

3,918

2,827

2,552

648

2,197

1,000

Noncurrent derivative assets

'

'

'

'

'

'

'

'

'

6,096

3,713

6,634

5,303

2,612

4,471

3,041

2,196

'

'

'

'

6,096

3,713

6,634

5,303

2,612

4,471

3,041

2,196

Total assets measured at fair value

'

129,567

171,300

142,030

115,214

128,080

173,451

205,862

251,913

7,693

7,492

10,552

8,130

5,164

5,119

13,133

22,068

'

'

'

'

137,260

178,792

152,582

123,344

133,244

178,570

218,995

273,981

Liabilities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Current derivative liabilities

'

'

'

'

'

'

'

'

'

2,360

6,839

3,469

6,809

5,564

3,071

1,687

5,955

'

'

'

'

2,360

6,839

3,469

6,809

5,564

3,071

1,687

5,955

Noncurrent derivative liabilities

'

'

'

'

'

'

'

'

'

5,366

6,498

5,694

7,170

4,304

7,010

6,497

5,246

'

'

'

'

5,366

6,498

5,694

7,170

4,304

7,010

6,497

5,246

Contingent consideration to Seller of NEK

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11,104

11,684

11,684

'

'

11,104

11,684

11,684

'

'

'

Total liabilities measured at fair value

'

'

'

'

'

'

'

'

'

7,726

13,337

9,163

13,979

9,868

10,081

8,184

11,201

3,485

11,104

11,684

11,684

11,211

13,337

20,267

25,663

21,552

10,081

8,184

11,201

Period in which amount of contingent consideration will be due

'12 months

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Change in the fair value of the contingent consideration

$0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Recovered_Sheet2

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 10) (USD $)

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

In Thousands, unless otherwise specified

Forward starting swap

Instruments designated as accounting hedges:

Instruments designated as accounting hedges:

Instruments designated as accounting hedges:

Instruments designated as accounting hedges:

Instruments designated as accounting hedges:

Instruments designated as accounting hedges:

Instruments designated as accounting hedges:

Instruments designated as accounting hedges:

Instruments designated as accounting hedges:

Instruments designated as accounting hedges:

Instruments designated as accounting hedges:

Instruments designated as accounting hedges:

Instruments designated as accounting hedges:

Instruments not designated as accounting hedges:

Instruments not designated as accounting hedges:

Instruments not designated as accounting hedges:

Instruments not designated as accounting hedges:

Instruments not designated as accounting hedges:

Instruments not designated as accounting hedges:

Instruments not designated as accounting hedges:

Instruments not designated as accounting hedges:

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Forward starting swap

Forward starting swap

Forward starting swap

Forward starting swap

Forward starting swap

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Derivative instruments and hedging activities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notional Principal outstanding derivative instruments

$58,400

$361,337

$382,500

$373,591

$380,823

$393,902

$413,633

$370,064

$358,380

$58,415

$58,415

$58,415

$58,415

$58,415

$2,697

$5,945

$7,512

$7,430

$8,511

$5,571

$3,871

$945

Recovered_Sheet3

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 11) (Instruments designated as accounting hedges:, USD $)

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Jun. 30, 2013

Sep. 30, 2012

Mar. 31, 2013

Dec. 31, 2012

In Thousands, unless otherwise specified

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Forward starting swap

Forward starting swap

Forward starting swap

Forward starting swap

Forward starting swap

Other current assets

Other current assets

Other current assets

Other current assets

Other current assets

Other current assets

Other current assets

Other current assets

Other noncurrent assets

Other noncurrent assets

Other noncurrent assets

Other noncurrent assets

Other noncurrent assets

Other noncurrent assets

Other noncurrent assets

Other noncurrent assets

Other current liabilities

Other current liabilities

Other current liabilities

Other current liabilities

Other current liabilities

Other current liabilities

Other current liabilities

Other current liabilities

Other noncurrent liabilities

Other noncurrent liabilities

Other noncurrent liabilities

Other noncurrent liabilities

Other noncurrent liabilities

Other noncurrent liabilities

Other noncurrent liabilities

Other noncurrent liabilities

Other noncurrent assets

Other noncurrent assets

Other noncurrent liabilities

Other noncurrent liabilities

Other noncurrent liabilities

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Derivative instruments and hedging activities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Asset derivatives:

$7,693

$7,492

$10,552

$8,130

$5,164

$5,119

$5,238

$3,197

$1,597

$3,779

$3,918

$2,827

$2,552

$648

$2,197

$1,001

$4,957

$3,713

$5,181

$5,303

$2,612

$4,471

$3,041

$2,196

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1,139

$1,453

'

'

'

Liability derivatives:

$7,726

$13,337

$9,163

$13,979

$9,868

$10,081

$8,184

$11,201

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$2,360

$6,839

$3,469

$6,809

$5,564

$3,071

$1,687

$5,955

$5,366

$6,407

$5,694

$7,006

$3,831

$7,010

$6,497

$5,246

'

'

$91

$164

$473

Recovered_Sheet4

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 12) (USD $)

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2011

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Jun. 30, 2011

Mar. 31, 2011

Dec. 31, 2010

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2011

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Jun. 30, 2011

Mar. 31, 2011

Dec. 31, 2010

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Foreign currency forwards

Forward starting swap

Forward starting swap

Forward starting swap

Forward starting swap

Forward starting swap

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Derivative instruments and hedging activities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gains (losses) recognized in OCI

$5,811

$372

($8,643)

$7,529

($1,126)

($930)

$177

($623)

($4,949)

($357)

($8,323)

($5,635)

$4,581

$463

($8,643)

$5,912

($1,435)

($457)

$177

($623)

($4,949)

($357)

($8,323)

($5,635)

$1,230

($91)

$1,617

$309

($473)

Gains (losses) reclassified into earnings - Effective Portion

($1,231)

($6,860)

($1,663)

$289

$20

($2,072)

$2,158

($5,681)

($3,165)

($941)

($279)

$958

($1,231)

($6,860)

($1,663)

$289

$20

($2,072)

$2,158

($5,681)

($3,165)

($941)

($279)

$958

'

'

'

'

'

Recovered_Sheet5

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 13) (RSUs, USD $)	12 Months Ended	3 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 30, 2013
		Interim Financial Information	Interim Financial Information	Interim Financial Information
Number of Shares	'	'	'	'
Balance unvested at the beginning of the period (in shares)	'	426,511	'	421,369
Granted (in shares)	426,511	'	426,511	'
Forfeited (in shares)	5,142	5,142	'	'
Balance unvested at the end of the period (in shares)	421,369	421,369	426,511	421,369
Weighted Average Grant-Date Fair Value	'	'	'	'
Balance unvested at the beginning of the period (in dollars per share)	'	$43.76	'	$43.76
Granted (in dollars per share)	$43.76	'	$43.76	'
Forfeited (in dollars per share)	$43.76	$43.76	'	'
Balance unvested at the end of the period (in dollars per share)	$43.76	$43.76	$43.76	$43.76

Recovered_Sheet6

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 14) (USD $)

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

RSUs

RSUs

RSUs

RSUs

RSUs

RSUs

RSUs

RSUs

RSUs

RSUs

RSUs

Interim Financial Information

Interim Financial Information

Interim Financial Information

Cost of sales

Cost of sales

Cost of sales

Cost of sales

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Interim Financial Information

Stock-Based Compensation

'

'

'

'

'

'

'

'

'

'

'

'

Non-cash compensation expense related to stock-based awards

$3,251

$1,617

$1,575

$59

$226

$103

$119

$4

$3,025

$1,514

$1,456

$55

Recovered_Sheet7

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 15) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	$340,776	$337,226	$368,609	$314,796	$369,255	$371,142	$343,830	$319,857	$1,361,407	$1,404,084	$1,301,584
Operating income (loss)	-44,055	26,905	37,376	20,509	30,740	39,602	35,923	29,940	40,735	136,205	118,583
Interim Financial Information	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	340,800	337,200	368,600	314,800	369,300	371,100	343,800	319,900	'	'	'
Operating income (loss)	-44,100	26,900	37,400	20,500	30,700	39,600	35,900	29,900	'	'	'
Unallocated corporate expenses and other	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Operating income (loss)	'	'	'	'	'	'	'	'	-4,200	-4,800	-7,100
Unallocated corporate expenses and other | Interim Financial Information	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Operating income (loss)	-500	-1,800	-1,500	-400	-1,500	-1,100	-1,600	-600	'	'	'
Transportation Systems	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	529,500	522,200	433,100
Operating income (loss)	'	'	'	'	'	'	'	'	66,800	84,600	72,000
Transportation Systems | Interim Financial Information	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	131,100	134,800	142,400	121,200	131,500	126,900	135,300	128,500	'	'	'
Operating income (loss)	-2,700	19,000	35,300	15,200	17,900	20,000	26,700	20,000	'	'	'
Mission Support Services	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	468,700	491,400	476,500
Operating income (loss)	'	'	'	'	'	'	'	'	-36,100	21,100	23,900
Mission Support Services | Interim Financial Information	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	109,300	123,800	122,200	113,400	134,600	122,400	126,900	107,500	'	'	'
Operating income (loss)	-47,500	3,600	3,600	4,200	6,100	5,900	4,600	4,500	'	'	'
Defense Systems	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	363,000	389,400	390,700
Operating income (loss)	'	'	'	'	'	'	'	'	14,200	35,300	29,800
Defense Systems | Interim Financial Information	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	100,500	78,600	103,900	80,000	102,900	121,500	81,300	83,700	'	'	'
Operating income (loss)	6,600	6,100	'	1,500	8,200	14,800	6,200	6,000	'	'	'
Other	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	'	'	'	'	'	'	'	'	200	1,100	1,300
Other | Interim Financial Information	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Sales	($100)	'	$100	$200	$300	$300	$300	$200	'	'	'

Recovered_Sheet8

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 16) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Increase (decrease) in operating income	($44,055)	$26,905	$37,376	$20,509	$30,740	$39,602	$35,923	$29,940	$40,735	$136,205	$118,583
Increase (decrease) in net income	-37,152	18,405	29,702	14,314	21,967	27,448	25,907	22,309	25,269	97,631	86,354
Increase (decrease) in net income per common share (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	$0.94	$3.64	$3.22
Interim Financial Information	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Increase (decrease) in operating income	-44,100	26,900	37,400	20,500	30,700	39,600	35,900	29,900	'	'	'
Increase (decrease) in net income per common share (in dollars per share)	($1.39)	$0.69	$1.11	$0.53	$0.82	$1.02	$0.97	$0.83	'	'	'
Change in estimated total costs | Interim Financial Information	'	'	'	'	'	'	'	'	'	'	'
Revenue recognition	'	'	'	'	'	'	'	'	'	'	'
Increase (decrease) in operating income	-9,800	1,900	3,500	300	700	12,600	7,200	1,200	'	'	'
Increase (decrease) in net income	($6,600)	$900	$2,800	$500	$350	$8,100	$5,000	$900	'	'	'
Increase (decrease) in net income per common share (in dollars per share)	($0.25)	$0.03	$0.11	$0.02	$0.01	$0.30	$0.19	$0.03	'	'	'

Recovered_Sheet9

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details 17) (USD $)	12 Months Ended		3 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011
			NEK, NextBus, AIS and PSMC	NEK, NextBus, AIS and PSMC	NEK, NextBus, AIS and PSMC	NEK, NextBus, AIS and PSMC	NEK, NextBus, AIS and PSMC	NEK, NextBus, AIS and PSMC	NEK, NextBus, AIS and PSMC	NEK, NextBus, AIS and PSMC
			Interim Financial Information	Interim Financial Information	Interim Financial Information	Interim Financial Information	Interim Financial Information	Interim Financial Information	Interim Financial Information	Interim Financial Information
Acquisitions	'	'	'	'	'	'	'	'	'	'
Net sales	$1,385.30	$1,468	$340.80	$340.80	$372.50	$331.20	$386.30	$387.80	$358.60	$335.30
Net income (loss) after taxes	$26.20	$99.20	($37.20)	$18.50	$29.50	$15.40	$22.80	$27.90	$26	$22.50