Form 10-Q

Large accelerated filer

Accelerated filer

Non-accelerated filer

¨ (Do not check if a smaller reporting company)

Smaller reporting company

0001193125-13-204388.txt : 20130507 0001193125-13-204388.hdr.sgml : 20130507 20130507160613 ACCESSION NUMBER: 0001193125-13-204388 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20130331 FILED AS OF DATE: 20130507 DATE AS OF CHANGE: 20130507 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MARINEMAX INC CENTRAL INDEX KEY: 0001057060 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-AUTO & HOME SUPPLY STORES [5531] IRS NUMBER: 593496957 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-14173 FILM NUMBER: 13819981 BUSINESS ADDRESS: STREET 1: 18167 US 19 N STREET 2: SUITE 499 CITY: CLEARWATER STATE: FL ZIP: 33764 BUSINESS PHONE: 8135311700 MAIL ADDRESS: STREET 1: 18167 US 19 N STREET 2: SUITE 499 CITY: CLEARWATER STATE: FL ZIP: 33764 10-Q 1 d494572d10q.htm FORM 10-Q Form 10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 10-Q

x	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED MARCH 31, 2013.

Commission File Number. 1-14173

MARINEMAX, INC.

(Exact Name of Registrant as Specified in Its Charter)


Delaware		59-3496957
(State or Other Jurisdiction of Incorporation or Organization)		(I.R.S. Employer Identification Number)

18167 U.S. Highway 19 North, Suite 300
Clearwater, Florida		33764
(Address of Principal Executive Offices)		(ZIP Code)

727-531-1700

(Registrant’s Telephone Number, Including Area Code)

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See definition of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ¨ No x

The number of outstanding shares of the registrant’s Common Stock on April 30, 2013 was 24,139,164.

MARINEMAX, INC. AND SUBSIDIARIES

Table of Contents


Item No.	Page
PART I FINANCIAL INFORMATION
1. Financial Statements (Unaudited):
Condensed Consolidated Statements of Operations for the Three Months and Six Months Ended March 31, 2012 and 2013		3
Condensed Consolidated Balance Sheets as of September 30, 2012 and March 31, 2013		4
Condensed Consolidated Statement of Stockholders’ Equity for the Six Months Ended March 31, 2013		5
Condensed Consolidated Statements of Cash Flows for the Six Months Ended March 31, 2012 and 2013		6
Notes to Condensed Consolidated Financial Statements		7

2. Management’s Discussion and Analysis of Financial Condition and Results of Operations		15

3. Quantitative and Qualitative Disclosures About Market Risk		22

4. Controls and Procedures		22

PART II OTHER INFORMATION
1. Legal Proceedings		24
1A. Risk Factors		24
2. Unregistered Sales of Equity Securities and Use of Proceeds		24
3. Defaults Upon Senior Securities		24
4. Mine Safety Disclosures		24
5. Other Information		24
6. Exhibits		24

SIGNATURES		26

EX – 31.1

EX – 31.2

EX – 32.1

EX – 32.2

EX – 101 INSTANCE DOCUMENT

EX – 101 SCHEMA DOCUMENT

EX – 101 CALCULATION LINKBASE DOCUMENT

EX – 101 LABEL LINKBASE DOCUMENT

EX – 101 PRESENTATION LINKBASE DOCUMENT

EX – 101 DEFINITION LINKBASE DOCUMENT

PART I FINANCIAL INFORMATION

ITEM 1.

Financial Statements

MARINEMAX, INC. AND SUBSIDIARIES

Condensed Consolidated Statements of Operations

(Amounts in thousands, except share and per share data)

(Unaudited)


	Three Months Ended March 31,					Six Months Ended March 31,
	2012		2013			2012			2013
Revenue	$	143,992	$	160,008		$	235,779		$	259,059
Cost of sales		109,614		122,358			175,827			195,131

Gross profit		34,378		37,650			59,952			63,928
Selling, general, and administrative expenses		30,994		36,100			59,564			65,543

Income (loss) from operations		3,384		1,550			388			(1,615	)
Interest expense		1,203		1,166			2,420			2,163

Income (loss) before income tax benefit (provision)		2,181		384			(2,032	)		(3,778	)
Income tax benefit (provision)		116		(40	)		116			(40	)

Net income (loss)	$	2,297	$	344		$	(1,916	)	$	(3,818	)

Basic net income (loss) per common share	$	0.10	$	0.01		$	(0.08	)	$	(0.17	)

Diluted net income (loss) per common share	$	0.10	$	0.01		$	(0.08	)	$	(0.17	)

Weighted average number of common shares used in computing net income (loss) per common share:
Basic		22,652,294		23,188,450			22,622,196			23,070,798

Diluted		23,253,524		24,019,409			22,622,196			23,070,798

See accompanying notes to condensed consolidated financial statements.

MARINEMAX, INC. AND SUBSIDIARIES

Condensed Consolidated Balance Sheets

(Amounts in thousands, except share data)

(Unaudited)


	September 30, 2012			March 31, 2013
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	23,617		$	30,092
Accounts receivable, net		18,820			21,755
Inventories, net		215,120			230,705
Prepaid expenses and other current assets		5,053			3,468

Total current assets		262,610			286,020
Property and equipment, net		98,796			103,075
Other long-term assets, net		3,715			4,462

Total assets	$	365,121			393,557

LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Accounts payable	$	8,457			8,250
Customer deposits		8,495			18,244
Accrued expenses		23,266			23,242
Short-term borrowings		120,647			141,132

Total current liabilities		160,865			190,868
Long-term liabilities		3,312			1,811

Total liabilities		164,177			192,679
STOCKHOLDERS’ EQUITY:
Preferred stock, $.001 par value, 1,000,000 shares authorized, none issued or outstanding at September 30, 2012 and March 31, 2013		—			—
Common stock, $.001 par value, 40,000,000 shares authorized, 23,701,050 and 24,087,154 shares issued and 22,910,150 and 23,296,254 shares outstanding at September 30, 2012 and March 31, 2013, respectively		24			24
Additional paid-in capital		215,885			219,637
Retained earnings (accumulated deficit)		845			(2,973	)
Treasury stock, at cost, 790,900 shares held at September 30, 2012 and March 31, 2013		(15,810	)		(15,810	)

Total stockholders’ equity		200,944			200,878

Total liabilities and stockholders’ equity	$	365,121			393,557

See accompanying notes to condensed consolidated financial statements.

MARINEMAX, INC. AND SUBSIDIARIES

Condensed Consolidated Statement of Stockholders’ Equity

(Amounts in thousands, except share data)

(Unaudited)


							Retained
					Additional		Earnings						Total
	Common Stock				Paid-in		(Accumulated			Treasury			Stockholders’
	Shares		Amount		Capital		Deficit)			Stock			Equity
BALANCE, September 30, 2012		23,701,050	$	24	$	215,885	$	845		$	(15,810	)	$	200,944

Net loss		—		—		—		(3,818	)		—			(3,818	)
Shares issued pursuant to employee stock purchase plan		38,335		—		268		—			—			268
Shares issued upon exercise of stock options		336,989		—		1,700		—			—			1,700
Stock-based compensation		10,780		—		1,784		—			—			1,784

BALANCE, March 31, 2013		24,087,154	$	24	$	219,637	$	(2,973	)	$	(15,810	)	$	200,878

See accompanying notes to condensed consolidated financial statements.

MARINEMAX, INC. AND SUBSIDIARIES

Condensed Consolidated Statements of Cash Flows

(Amounts in thousands)

(Unaudited)


	Six Months Ended March 31,
	2012			2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(1,916	)		(3,818	)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization		3,168			3,403
(Gain) loss on sale of property and equipment		(64	)		3
Gain on insurance settlements		—			(408	)
Stock-based compensation expense, net		1,857			1,784
(Increase) decrease in —
Accounts receivable, net		(6,761	)		(2,925	)
Inventories, net		13,420			(13,584	)
Prepaid expenses and other assets		1,643			1,189
Increase (decrease) in —
Accounts payable		282			(207	)
Customer deposits		1,392			9,734
Accrued expenses and long-term liabilities		(2,624	)		(1,525	)

Net cash provided by (used in) operating activities		10,397			(6,354	)

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment		(2,625	)		(6,568	)
Net cash used in acquisition of businesses, primarily inventory		—			(4,638	)
Proceeds from insurance settlements		—			1,551
Proceeds from sale of property and equipment		247			31

Net cash used in investing activities		(2,378	)		(9,624	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings on short-term borrowings		1,264			20,485
Net proceeds from issuance of common stock under incentive compensation and employee purchase plans		373			1,968

Net cash provided by financing activities		1,637			22,453

NET INCREASE IN CASH AND CASH EQUIVALENTS		9,656			6,475
CASH AND CASH EQUIVALENTS, beginning of period		19,386			23,617

CASH AND CASH EQUIVALENTS, end of period	$	29,042			30,092

Supplemental Disclosures of Cash Flow Information:
Cash paid for:
Interest	$	2,335		$	2,255

Income taxes	$	—		$	—

See accompanying notes to condensed consolidated financial statements.

MARINEMAX, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

1. COMPANY BACKGROUND:

We are the largest recreational boat retailer in the United States. We engage primarily in the retail sale, brokerage, and service of new and used boats, motors, trailers, marine parts and accessories and offer slip and storage accommodations in certain locations. In addition, we arrange related boat financing, insurance, and extended service contracts. We recently implemented programs to increase substantially our sale over the Internet of used boats and a wide range of boating parts, accessories, supplies, and products; the sale of boats, boating parts, and accessories, as well as the offer of finance and insurance, or F&I, products at various offsite locations; and the charter of power and sailing yachts in the British Virgin Islands. None of these recently implemented programs have had a material effect on our condensed consolidated financial statements. As of March 31, 2013, we operated through 55 retail locations in 18 states, consisting of Alabama, Arizona, California, Connecticut, Florida, Georgia, Maryland, Massachusetts, Minnesota, Missouri, New Jersey, New York, North Carolina, Ohio, Oklahoma, Rhode Island, Tennessee, and Texas. Our MarineMax Vacations operations maintain a facility in Tortola, British Virgin Islands.

We are the nation’s largest retailer of Sea Ray, Boston Whaler, Bayliner, Meridian, Cabo, and Hatteras recreational boats and yachts, all of which are manufactured by Brunswick Corporation (“Brunswick”). Sales of new Brunswick boats accounted for approximately 47% of our revenue in fiscal 2012. Brunswick is the world’s largest manufacturer of marine products and marine engines. We believe we represented in excess of 7% of all Brunswick marine sales, including approximately 42% of its Sea Ray boat sales, during our 2012 fiscal year.

We have dealership agreements with Sea Ray, Boston Whaler, Bayliner, Cabo, Hatteras, Meridian, and Mercury Marine, all subsidiaries or divisions of Brunswick. We also have dealer agreements with Italy-based Azimut-Benetti Group’s product line for Azimut Yachts. These agreements allow us to purchase, stock, sell, and service these manufacturers’ boats and products. These agreements also allow us to use these manufacturers’ names, trade symbols, and intellectual properties in our operations.

We are a party to a multi-year dealer agreement with Brunswick covering Sea Ray products that appoints us as the exclusive dealer of Sea Ray boats in our geographic markets. We are the exclusive dealer for Boston Whaler and Bayliner through multi-year dealer agreements for many of our geographic markets. We are a party to a multi-year dealer agreement with Hatteras that gives us the exclusive right to sell Hatteras Yachts throughout the states of Florida (excluding the Florida panhandle), New Jersey, New York, and Texas. We are also the exclusive dealer for Cabo throughout the states of Florida, New Jersey, and New York through a multi-year dealer agreement. In addition, we are the exclusive dealer for Azimut Yachts for the entire United States through a multi-year dealer agreement. We believe non-Brunswick brands offer a migration for our existing customer base or fill a void in our product offerings, and accordingly, do not compete with the business generated from our other prominent brands.

As is typical in the industry, we deal with manufacturers, other than Sea Ray, Boston Whaler, Bayliner, Cabo, Hatteras, Meridian, and Azimut Yachts, under renewable annual dealer agreements, each of which gives us the right to sell various makes and models of boats within a given geographic region. Any change or termination of these agreements, or the agreements discussed above, for any reason, or changes in competitive, regulatory, or marketing practices, including rebate or incentive programs, could adversely affect our results of operations. Although there are a limited number of manufacturers of the type of boats and products that we sell, we believe that adequate alternative sources would be available to replace any manufacturer other than Sea Ray as a product source. These alternative sources may not be available at the time of any interruption, and alternative products may not be available at comparable terms, which could affect operating results adversely.

General economic conditions and consumer spending patterns can negatively impact our operating results. Unfavorable local, regional, national, or global economic developments or uncertainties regarding future economic prospects could reduce consumer spending in the markets we serve and adversely affect our business. Economic conditions in areas in which we operate dealerships, particularly Florida in which we generated 54%, 50%, and 49% of our revenue during fiscal 2010, 2011, and 2012, respectively, can have a major impact on our operations. Local influences, such as corporate downsizing, military base closings, inclement weather such as Hurricane Sandy, environmental conditions, and specific events, such as the BP oil spill in the Gulf of Mexico, also could adversely affect our operations in certain markets.

In an economic downturn, consumer discretionary spending levels generally decline, at times resulting in disproportionately large reductions in the sale of luxury goods. Consumer spending on luxury goods also may decline as a result of lower consumer confidence levels, even if prevailing economic conditions are favorable. Although we have expanded our operations during periods of stagnant or modestly declining industry trends, the cyclical nature of the recreational boating industry or the lack of industry growth may adversely affect our business, financial condition, and results of operations. Any period of adverse economic conditions or low consumer confidence has a negative effect on our business.

Lower consumer spending resulting from a downturn in the housing market and other economic factors adversely affected our business in fiscal 2007, and continued weakness in consumer spending and depressed economic conditions had a very substantial negative effect on our business in each subsequent fiscal year. These conditions caused us to substantially reduce our acquisition program, delay new store openings, reduce our inventory purchases, engage in inventory reduction efforts, close a number of our retail locations, reduce our headcount, and amend and replace our credit facility. Acquisitions and new store openings remain important strategies to our company, and we plan to resume our growth through these strategies when more normal economic conditions return. However, we cannot predict the length or severity of these unfavorable economic or financial conditions or the extent to which they will continue to adversely affect our operating results nor can we predict the effectiveness of the measures we have taken to address this environment or whether additional measures will be necessary.

2. BASIS OF PRESENTATION:

These unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information, the instructions to Quarterly Report on Form 10-Q, and Rule 10-01 of Regulation S-X and should be read in conjunction with our Annual Report on Form 10-K for the fiscal year ended September 30, 2012. Accordingly, these unaudited condensed consolidated financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. All adjustments, consisting of only normal recurring adjustments considered necessary for fair presentation, have been reflected in these unaudited condensed consolidated financial statements. As of March 31, 2013, our financial instruments consisted of cash and cash equivalents, accounts receivable, accounts payable, customer deposits and short-term borrowings. The carrying amounts of our financial instruments reported on the balance sheet at March 31, 2013 approximated fair value due either to length to maturity or existence of variable interest rates, which approximate prevailing market rates. The operating results for the three and six months ended March 31, 2013 are not necessarily indicative of the results that may be expected in future periods.

The preparation of unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. The estimates made by us in the accompanying unaudited condensed consolidated financial statements include valuation allowances, valuation of goodwill and intangible assets, valuation of long-lived assets, and valuation of accruals. Actual results could differ from those estimates.

Unless the context otherwise requires, all references to “MarineMax” mean MarineMax, Inc. prior to its acquisition of five previously independent recreational boat dealers in March 1998 (including their related real estate companies) and all references to the “Company,” “our company,” “we,” “us,” and “our” mean, as a combined company, MarineMax, Inc. and the 23 recreational boat dealers, two boat brokerage operations, and two full-service yacht repair operations acquired to date (the “acquired dealers,” and together with the brokerage and repair operations, “operating subsidiaries” or the “acquired companies”).

The unaudited condensed consolidated financial statements include our accounts and the accounts of our subsidiaries, all of which are wholly owned. All significant intercompany transactions and accounts have been eliminated.

3. REVENUE RECOGNITION:

We recognize revenue from boat, motor, and trailer sales, and parts and service operations at the time the boat, motor, trailer, or part is delivered to or accepted by the customer or the service is completed. We recognize deferred revenue from service operations and slip and storage services on a straight-line basis over the term of the contract or when service is completed. We recognize commissions earned from a brokerage sale at the time the related brokerage transaction closes. We recognize commissions earned by us for placing notes with financial institutions in connection with customer boat financing when we recognize the related boat sales. We recognize marketing fees earned on credit life, accident, disability, gap, and hull insurance products sold by third-party insurance companies at the later of customer acceptance of the insurance product as evidenced by contract execution or when the related boat sale is recognized. Pursuant to negotiated agreements with financial and insurance institutions, we are charged back for a portion of these fees should the customer terminate or default on the related finance or insurance contract before it is outstanding for a stipulated minimum period of time. We base the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, on our experience with repayments or defaults on the related finance or insurance contracts.

We also recognize commissions earned on extended warranty service contracts sold on behalf of third-party insurance companies at the later of customer acceptance of the service contract terms as evidenced by contract execution or recognition of the related boat sale. We are charged back for a portion of these commissions should the customer terminate or default on the service contract prior to its scheduled maturity. We determine the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, based upon our experience with terminations or defaults on the service contracts.

4. INVENTORIES:

Inventory costs consist of the amount paid to acquire inventory, net of vendor consideration and purchase discounts, the cost of equipment added, reconditioning costs, and transportation costs relating to acquiring inventory for sale. We state new and used boat, motor, and trailer inventories at the lower of cost, determined on a specific-identification basis, or market. We state parts and accessories at the lower of cost, determined on an average cost basis, or market. We utilize our historical experience, the aging of the inventories, and our consideration of current market trends as the basis for determining a lower of cost or market valuation allowance. As of September 30, 2012 and March 31, 2013, our lower of cost or market valuation allowance was $2.8 million and $2.4 million, respectively. If events occur and market conditions change, causing the fair value to fall below carrying value, the lower of cost or market valuation allowance could increase.

5. IMPAIRMENT OF LONG-LIVED ASSETS:

FASB Accounting Standards Codification 360-10-40, “Property, Plant, and Equipment—Impairment or Disposal of Long-Lived Assets” (“ASC 360-10-40”), requires that long-lived assets, such as property and equipment and purchased intangibles subject to amortization, be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of the asset is measured by comparison of its carrying amount to undiscounted future net cash flows the asset is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair market value. Estimates of expected future cash flows represent our best estimate based on currently available information and reasonable and supportable assumptions. Any impairment recognized in accordance with ASC 360-10-40 is permanent and may not be restored. Based upon our most recent analysis, we believe no impairment of long-lived assets existed at March 31, 2013.

6. INCOME TAXES:

We account for income taxes in accordance with FASB Accounting Standards Codification 740, “Income Taxes” (“ASC 740”). Under ASC 740, we recognize deferred tax assets and liabilities for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. We measure deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which we expect those temporary differences to be recovered or settled. We record valuation allowances to reduce our deferred tax assets to the amount expected to be realized by considering all available positive and negative evidence.

Pursuant to ASC 740, we must consider all positive and negative evidence regarding the realization of deferred tax assets, including past operating results and future sources of taxable income. Under the provisions of ASC 740-10, we determined that our net deferred tax asset needed to be fully reserved given recent earnings and industry trends.

7. SHORT-TERM BORROWINGS:

In July 2012, we entered into an amendment to our Inventory Financing Agreement (the “Credit Facility”), originally entered into in June 2010, with GE Commercial Distribution Finance Company (“GECDF”), as amended in June 2011. The July 2012 amendment extended the maturity date of the Credit Facility to June 2015, subject to additional extension for two one-year periods, with the approval of GECDF. The June 2011 amendment, among other things, modified the amount of borrowing availability, interest rate, and maturity date of the Credit Facility. The amended Credit Facility provides a floor plan financing commitment up to $150 million, up from the previous limit of $100 million, subject to borrowing base availability resulting from the amount and aging of our inventory.

The amended Credit Facility has certain financial covenants as specified in the agreement. The covenants include provisions that our leverage ratio must not exceed 2.75 to 1.0 and that our current ratio must be greater than 1.2 to 1.0. At March 31, 2013, we were in compliance with all of the covenants under the amended Credit Facility. The interest rate for amounts outstanding under the amended Credit Facility is 383 basis points above the one-month London Inter-Bank Offering Rate (“LIBOR”). There is an unused line fee of ten basis points on the unused portion of the amended Credit Facility.

Advances under the amended Credit Facility are initiated by the acquisition of eligible new and used inventory or are re-advances against eligible new and used inventory that have been partially paid-off. Advances on new inventory mature 1,081 days from the original invoice date. Advances on used inventory mature 361 days from the date we acquire the used inventory. Each advance is subject to a curtailment schedule, which requires that we pay down the balance of each advance on a periodic basis starting after six months. The curtailment schedule varies based on the type and value of the inventory. The collateral for the amended Credit Facility is all of our personal property with certain limited exceptions. None of our real estate has been pledged for collateral for the amended Credit Facility.

In July 2012, we entered into an extension through August 31, 2013 to our Inventory Financing Agreement (the “CGI Facility”), originally entered into in October 2010 with CGI Finance, Inc., as extended in September 2011. The CGI Facility provides a floor plan financing commitment of $30 million and is designed to provide financing for our Azimut Yacht inventory needs. The CGI Facility’s one-year term is typical in the industry for similar floor plan facilities; however, each advance under the CGI Facility can remain outstanding for 18 months. The interest rate for amounts outstanding under the CGI Facility is 350 basis points above the one-month LIBOR.

Advances under the CGI Facility are initiated by the acquisition of eligible new and used inventory or are re-advances against eligible new and used inventory that has been partially paid-off. Advances on new inventory mature 550 days from the advance date. Advances on used inventory mature 366 days from the advance date. Each advance is subject to a curtailment schedule, which requires that we pay down the balance of each advance on a periodic basis, starting after six months for used inventory and one year for new inventory. The curtailment schedule varies based on the type of inventory.

The collateral for the CGI Facility is our entire Azimut Yacht inventory financed by the CGI Facility with certain limited exceptions. None of our real estate has been pledged as collateral for the CGI Facility. We must maintain compliance with certain financial covenants as specified in the CGI Facility. The covenants include provisions that our leverage ratio must not exceed 2.75 to 1.0 and that our current ratio must be greater than 1.2 to 1.0. At March 31, 2013, we were in compliance with all of the covenants under the CGI Facility. The CGI Facility contemplates that other lenders may be added by us to finance other inventory not financed under the CGI Facility, if needed.

As of March 31, 2013, our indebtedness associated with financing our inventory and working capital needs totaled approximately $141.1 million. At both March 31, 2012 and 2013, the interest rate on the outstanding short-term borrowings was approximately 4.0%. At March 31, 2013, our additional available borrowings under our amended Credit Facility and CGI Facility were approximately $24.3 million based upon the outstanding borrowing base availability. The aging of our inventory limits our borrowing capacity as defined curtailments reduce the allowable advance rate as our inventory ages.

As is common in our industry, we receive interest assistance directly from boat manufacturers, including Brunswick. The interest assistance programs vary by manufacturer, but generally include periods of free financing or reduced interest rate programs. The interest assistance may be paid directly to us or our lender depending on the arrangements the manufacturer has established. We classify interest assistance received from manufacturers as a reduction of inventory cost and related cost of sales as opposed to netting the assistance against our interest expense incurred with our lenders.

The availability and costs of borrowed funds can adversely affect our ability to obtain adequate boat inventory and the holding costs of that inventory as well as the ability and willingness of our customers to finance boat purchases. At March 31, 2013, we had no long-term debt. However, we rely on our amended Credit Facility and CGI Facility to purchase our inventory of boats. The aging of our inventory limits our borrowing capacity as defined curtailments reduce the allowable advance rate as our inventory ages. Our access to funds under our amended Credit Facility and CGI Facility also depends upon the ability of our lenders to meet their funding commitments, particularly if they experience shortages of capital or experience excessive volumes of borrowing requests from others during a short period of time. A continuation of depressed economic conditions, weak consumer spending, turmoil in the credit markets, and lender difficulties could interfere with our ability to utilize our amended Credit Facility and CGI Facility to fund our operations. Any inability to utilize our amended Credit Facility or CGI Facility could require us to seek other sources of funding to repay amounts outstanding under the credit agreements or replace or supplement our credit agreements, which may not be possible at all or under commercially reasonable terms.

Similarly, decreases in the availability of credit and increases in the cost of credit adversely affect the ability of our customers to purchase boats from us and thereby adversely affect our ability to sell our products and impact the profitability of our finance and insurance activities. Tight credit conditions during fiscal 2009, 2010, and 2011 adversely affected the ability of customers to finance boat purchases, which had a negative effect on our operating results.

8. STOCK-BASED COMPENSATION:

We account for our stock-based compensation plans following the provisions of FASB Accounting Standards Codification 718, “Compensation — Stock Compensation” (“ASC 718”). In accordance with ASC 718, we use the Black-Scholes valuation model for valuing all stock-based compensation and shares purchased under our Employee Stock Purchase Plan. We measure compensation for restricted stock awards and restricted stock units at fair value on the grant date based on the number of shares expected to vest and the quoted market price of our common stock. For restricted stock units with market conditions, we utilize a Monte Carlo simulation embedded in a lattice model to determine the fair value. We recognize compensation cost for all awards in operations, net of estimated forfeitures, on a straight-line basis over the requisite service period for each separately vesting portion of the award.

During the six months ended March 31, 2012 and 2013, we recognized stock-based compensation expense of approximately $1.9 million and $1.8 million, respectively, in selling, general, and administrative expenses in the unaudited condensed consolidated statements of operations. There were no tax benefits realized for tax deductions from option exercises for the six months ended March 31, 2012 or 2013.

Cash received from option exercises under all share-based compensation arrangements for the six months ended March 31, 2012 and 2013, was approximately $458,000 and $2.0 million, respectively. We currently expect to satisfy share-based awards with registered shares available to be issued.

9. THE INCENTIVE STOCK PLANS:

During February 2013, our stockholders approved a proposal to amend the 2011 Stock-Based Compensation Plan (“2011 Plan”) to increase the 1,200,456 share threshold by 1,000,000 shares to 2,200,456 shares. During January 2011, our stockholders approved a proposal to authorize our 2011 Plan, which replaced our 2007 Incentive Compensation Plan (“2007 Plan”). Our 2011 Plan provides for the grant of stock options, stock appreciation rights, restricted stock, stock units, bonus stock, dividend equivalents, other stock related awards, and performance awards (collectively “awards”), that may be settled in cash, stock, or other property. Our 2011 Plan is designed to attract, motivate, retain, and reward our executives, employees, officers, directors, and independent contractors by providing such persons with annual and long-term performance incentives to expend their maximum efforts in the creation of stockholder value. Subsequent to the February 2013 amendment described above, the total number of shares of our common stock that may be subject to awards under the 2011 Plan is equal to 2,000,000 shares, plus (i) any shares available for issuance and not subject to an award under the 2007 Plan, which was 200,456 shares at the time of approval of the 2011 Plan, (ii) the number of shares with respect to which awards granted under the 2011 Plan and the 2007 Plan terminate without the issuance of the shares or where the shares are forfeited or repurchased; (iii) with respect to awards granted under the 2011 Plan and the 2007 Plan, the number of shares that are not issued as a result of the award being settled for cash or otherwise not issued in connection with the exercise or payment of the award; and (iv) the number of shares that are surrendered or withheld in payment of the exercise price of any award or any tax withholding requirements in connection with any award granted under the 2011 Plan and the 2007 Plan. The 2011 Plan terminates in January 2021, and awards may be granted at any time during the life of the 2011 Plan. The date on which awards vest are determined by the Board of Directors or the Plan Administrator. The exercise prices of options are determined by the Board of Directors or the Plan Administrator and are at least equal to the fair market value of shares of common stock on the date of grant. The term of options under the 2011 Plan may not exceed ten years. The options granted have varying vesting periods. To date, we have not settled or been under any obligation to settle any awards in cash.

The following table summarizes option activity from September 30, 2012 through March 31, 2013:


	Shares Available for Grant			Options Outstanding			Aggregate Intrinsic Value (in thousands)		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life
Balance at September 30, 2012		1,062,448			2,507,685		$	4,588	$	9.86		6.5
Options authorized		1,000,000			—					—
Options granted		(557,250	)		557,250				$	7.49
Options cancelled/forfeited/expired		155,363			(155,363	)			$	9.50
Options exercised		—			(336,989	)			$	5.04

Balance at March 31, 2013		1,660,561			2,572,583		$	14,817	$	9.99		7.0

Exercisable at March 31, 2013					1,831,743		$	10,019	$	11.16		6.1

The weighted average grant date fair value of options granted during the six months ended March 31, 2012 and 2013, was $4.26 and $4.48, respectively. The total intrinsic value of options exercised during the six months ended March 31, 2012 and 2013 was $170,000 and $2.2 million respectively.

As of March 31, 2012 and 2013, there were approximately $2.0 million and $1.8 million, respectively, of unrecognized compensation costs related to non-vested options that are expected to be recognized over a weighted average period of 2.0 years and 2.3 years, respectively. The total fair value of options vested during the six months ended March 31, 2012 and 2013 was approximately $1.4 million and $1.6 million, respectively.

We used the Black-Scholes model to estimate the fair value of options granted. The expected term of options granted is derived from the output of the option pricing model and represents the period of time that options granted are expected to be outstanding. Volatility is based on the historical volatility of our common stock. The risk-free rate for periods within the contractual term of the options is based on the U.S. Treasury yield curve in effect at the time of grant.

The following are the weighted average assumptions used for each respective period:


	Three Months Ended March 31,					Six Months Ended March 31,
	2012			2013		2012			2013
Dividend yield		0.0	%		—		0.0	%		0.0	%
Risk-free interest rate		0.9	%		—		0.8	%		0.6	%
Volatility		90.5	%		—		90.2	%		80.7	%
Expected life		5.0 years			—		4.5 years			4.3 years

10. EMPLOYEE STOCK PURCHASE PLAN:

During February 2012, our stockholders approved a proposal to amend our 2008 Employee Stock Purchase Plan (“Stock Purchase Plan”) to increase the number of shares available under that plan by 500,000 shares. The Stock Purchase Plan as amended provides for up to 1,000,000 shares of common stock to be available for purchase by our regular employees who have completed at least one year of continuous service. In addition, there were 52,837 shares of common stock available under our 1998 Employee Stock Purchase Plan, which have been made available for issuance under our Stock Purchase Plan. The Stock Purchase Plan provides for implementation of up to 10 annual offerings beginning on the first day of October starting in 2008, with each offering terminating on September 30 of the following year. Each annual offering may be divided into two six-month offerings. For each offering, the purchase price per share will be the lower of (i) 85% of the closing price of the common stock on the first day of the offering or (ii) 85% of the closing price of the common stock on the last day of the offering. The purchase price is paid through periodic payroll deductions not to exceed 10% of the participant’s earnings during each offering period. However, no participant may purchase more than $25,000 worth of common stock annually.

We used the Black-Scholes model to estimate the fair value of options granted to purchase shares issued pursuant to the Stock Purchase Plan. The expected term of options granted is derived from the output of the option pricing model and represents the period of time that options granted are expected to be outstanding. Volatility is based on the historical volatility of our common stock. The risk-free rate for periods within the contractual term of the options is based on the U.S. Treasury yield curve in effect at the time of grant.

The following are the weighted average assumptions used for each respective period:


	Three Months Ended March 31,						Six Months Ended March 31,
	2012			2013			2012			2013
Dividend yield		0.0	%		0.0	%		0.0	%		0.0	%
Risk-free interest rate		0.1	%		0.1	%		0.1	%		0.1	%
Volatility		58.0	%		65.9	%		58.0	%		65.9	%
Expected life		six months			six months			six months			six months

11. RESTRICTED STOCK AWARDS:

We have granted non-vested (restricted) stock awards (“restricted stock”) and restricted stock units (“RSUs”) to certain key employees pursuant to the 2011 Plan and the 2007 Plan. The restricted stock awards have varying vesting periods, but generally become fully vested at either the end of year four or the end of year five, depending on the specific award. Certain restricted stock awards granted in fiscal 2008 required certain levels of performance by us by September 2011 before they were earned; these metrics were not met, and the awards were forfeited. Certain RSUs granted in fiscal 2010, 2011, and 2012 require a minimum level of performance of our stock price compared with an index over designated time periods from the grant date before they are earned, or the awards will be forfeited. The stock underlying the RSUs will be delivered upon vesting. The performance metrics for the RSUs granted in fiscal 2010 were not met by the September 2012 measurement date, and the awards were forfeited.

We accounted for the restricted stock awards granted using the measurement and recognition provisions of ASC 718. Accordingly, the fair value of the restricted stock awards is measured on the grant date and recognized in earnings over the requisite service period for each separately vesting portion of the award.

The following table summarizes restricted stock award activity from September 30, 2012 through March 31, 2013:


	Shares			Weighted Average Grant Date Fair Value
Non-vested balance at September 30, 2012		124,108		$	6.62
Changes during the period
Awards vested Awards forfeited		(3,330 (4,000	) )	$ $	6.10 6.10

Non-vested balance at March 31, 2013		116,778		$	6.65

As of March 31, 2013, we had approximately $292,000 of total unrecognized compensation cost related to non-vested restricted stock awards. We expect to recognize that cost over a weighted average period of 1.4 years.

12. NET INCOME (LOSS) PER SHARE:

The following is a reconciliation of the shares used in the denominator for calculating basic and diluted net income (loss) per share:


	Three Months Ended March 31,				Six Months Ended March 31,
	2012		2013		2012		2013
Weighted average common shares outstanding used in calculating basic income (loss) per share		22,652,294		23,188,450		22,622,196		23,070,798
Effect of dilutive options		601,230		830,959		—		—

Weighted average common and common equivalent shares used in calculating diluted income (loss) per share		23,253,524		24,019,409		22,622,196		23,070,798

During the three months ended March 31, 2012 and 2013, there were 1,081,856 and 1,513,653 weighted average shares of options outstanding, respectively, that were not included in the computation of diluted income (loss) per share because the options’ exercise prices were greater than the average market price of our common stock, and therefore, their effect would be anti-dilutive. For the six months ended March 31, 2012 and 2013, no options were included in the computation of diluted loss per share because we reported a net loss and the effect of their inclusion would be anti-dilutive.

13. COMMITMENTS AND CONTINGENCIES:

We are party to various legal actions arising in the ordinary course of business. While it is not feasible to determine the actual outcome of these actions as of March 31, 2013, we do not believe that these matters will have a material adverse effect on our consolidated financial condition, results of operations, or cash flows.

ITEM 2.

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

This Management’s Discussion and Analysis of Financial Condition and Results of Operations contains “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. These forward-looking statements include statements relating to our plans to resume our growth through acquisitions and new store openings when more normal economic conditions return; our ability to capitalize on our core strengths to substantially outperform the industry and result in market share gains; our ability to align our retailing strategies with the desire of consumers; our belief that the steps we have taken to address weak market conditions will yield an increase in future revenue; and our expectations that our core strengths and retailing strategies will position us to capitalize on growth opportunities as they occur and will allow us to emerge from the current challenging economic environment with greater earnings potential. Actual results could differ materially from those currently anticipated as a result of a number of factors, including those set forth under “Risk Factors” in our Annual Report on Form 10-K for the fiscal year ended September 30, 2012.

General

We are the largest recreational boat retailer in the United States with fiscal 2012 revenue in excess of $520 million. Through our current 55 retail locations in 18 states, we sell new and used recreational boats and related marine products, including engines, trailers, parts, and accessories. We also arrange related boat financing, insurance, and extended service contracts; provide boat repair and maintenance services; offer yacht and boat brokerage services; and, where available, offer slip and storage accommodations. We recently implemented programs to increase substantially our sale over the Internet of used boats and a wide range of boating parts, accessories, supplies, and products; the sale of boats, boating parts, and accessories, as well as the offer of finance and insurance, or F&I, products at various offsite locations; and the charter of power and sailing yachts in the British Virgin Islands. None of these recently implemented programs have had a material effect on our condensed consolidated financial statements.

MarineMax was incorporated in January 1998. We commenced operations with the acquisition of five independent recreational boat dealers on March 1, 1998. Since the initial acquisitions in March 1998, we have acquired 23 recreational boat dealers, two boat brokerage operations, and two full-service yacht repair facilities. As a part of our acquisition strategy, we frequently engage in discussions with various recreational boat dealers regarding their potential acquisition by us. Potential acquisition discussions frequently take place over a long period of time and involve difficult business integration and other issues, including, in some cases, management succession and related matters. As a result of these and other factors, a number of potential acquisitions that from time to time appear likely to occur do not result in binding legal agreements and are not consummated. We completed one relatively small acquisition to date in fiscal 2013 and in each of the fiscal years ended September 30, 2011 and 2012.

Lower consumer spending resulting from a downturn in the housing market and other economic factors adversely affected our business in fiscal 2007, and continued weakness in consumer spending and depressed economic conditions had a substantial negative effect on our business in each subsequent fiscal year. These conditions caused us to substantially reduce our acquisition program, delay new store openings, reduce our inventory purchases, engage in inventory reduction efforts, close a number of our retail locations, reduce our headcount, and amend and replace our credit facility. Acquisitions and new store openings remain important strategies to our company, and we plan to resume our growth through these strategies when more normal economic conditions return. However, we cannot predict the length or severity of these unfavorable economic or financial conditions or the extent to which they will continue to adversely affect our operating results nor can we predict the effectiveness of the measures we have taken to address this environment or whether additional measures will be necessary.

Although economic conditions have adversely affected our operating results, we have capitalized on our core strengths to substantially outperform the industry, resulting in market share gains. Our ability to capture such market share supports the alignment of our retailing strategies with the desires of consumers. We believe the steps we have taken to address weak market conditions will yield an increase in future revenue. As general economic trends improve, we expect our core strengths and retailing strategies will position us to capitalize on growth opportunities as they occur and will allow us to emerge from this challenging economic environment with greater earnings potential.

Application of Critical Accounting Policies

We have identified the policies below as critical to our business operations and the understanding of our results of operations. The impact and risks related to these policies on our business operations is discussed throughout Management’s Discussion and Analysis of Financial Condition and Results of Operations when such policies affect our reported and expected financial results.

In the ordinary course of business, we make a number of estimates and assumptions relating to the reporting of results of operations and financial condition in the preparation of our financial statements in conformity with accounting principles generally accepted in the United States. We base our estimates on historical experiences and on various other assumptions that we believe are reasonable under the circumstances. The results form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results could differ significantly from those estimates under different assumptions and conditions. We believe that the following discussion addresses our most critical accounting policies, which are those that are most important to the portrayal of our financial condition and results of operations and require our most difficult, subjective, and complex judgments, often as a result of the need to make estimates about the effect of matters that are inherently uncertain.

Revenue Recognition

We recognize revenue from boat, motor, and trailer sales and parts and service operations at the time the boat, motor, trailer, or part is delivered to or accepted by the customer or the service is completed. We recognize deferred revenue from service operations and slip and storage services on a straight-line basis over the term of the contract or when service is completed. We recognize commissions earned from a brokerage sale at the time the related brokerage transaction closes. We recognize commissions earned by us for placing notes with financial institutions in connection with customer boat financing when we recognize the related boat sales. We recognize marketing fees earned on credit life, accident, disability, gap, and hull insurance products sold by third-party insurance companies at the later of customer acceptance of the insurance product as evidenced by contract execution or when the related boat sale is recognized. We also recognize commissions earned on extended warranty service contracts sold on behalf of third-party insurance companies at the later of customer acceptance of the service contract terms as evidenced by contract execution or recognition of the related boat sale.

Certain finance and extended warranty commissions and marketing fees on insurance products may be charged back if a customer terminates or defaults on the underlying contract within a specified period of time. Based upon our experience of terminations and defaults, we maintain a chargeback allowance that was not material to our unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013. Should results differ materially from our historical experiences, we would need to modify our estimate of future chargebacks, which could have a material adverse effect on our operating margins.

Vendor Consideration Received

We account for consideration received from our vendors in accordance with FASB Accounting Standards Codification 605-50, “Revenue Recognition—Customer Payments and Incentives” (“ASC 605-50”). ASC 605-50 requires us to classify interest assistance received from manufacturers as a reduction of inventory cost and related cost of sales as opposed to netting the assistance against our interest expense incurred with our lenders. Pursuant to ASC 605-50, amounts received by us under our co-op assistance programs from our manufacturers are netted against related advertising expenses.

Inventories

Goodwill

We account for goodwill in accordance with FASB Accounting Standards Codification 350, “Intangibles—Goodwill and Other” (“ASC 350”), which provides that the excess of cost over net assets of businesses acquired is recorded as goodwill. The acquisitions of Bassett Marine, LLC and Parker Boat Company resulted in goodwill of $800,000. In accordance with ASC 350, we review goodwill for impairment at least annually and whenever events or changes in circumstances indicate that the carrying value may not be recoverable Our annual impairment test is performed during the fourth fiscal quarter. If the carrying amount of goodwill exceeds its fair value we would recognize an impairment loss in accordance with ASC 350.

Impairment of Long-Lived Assets

Income Taxes

Stock-Based Compensation

Consolidated Results of Operations

The following discussion compares the three and six months ended March 31, 2013 with the three and six months ended March 31, 2012 and should be read in conjunction with the unaudited condensed consolidated financial statements, including the related notes thereto, appearing elsewhere in this report.

Three Months Ended March 31, 2013 Compared with Three Months Ended March 31, 2012

Revenue. Revenue increased $16.0 million, or 11.1%, to 160.0 million for the three months ended March 31, 2013 from $144.0 million for the three months ended March 31, 2012. Of this increase, $16.8 million was attributable to an 11.8% increase in comparable-store sales, which was partially offset by a decline of $818,000 related to stores opened or closed that were not eligible for inclusion in the comparable-store base. The increase in our comparable-store sales was due to incremental new boat sales, partly attributable to new brands we are now carrying, and incremental sales of used boats, F&I products, parts and accessories. Improving industry conditions resulting from improved economic conditions contributed to our comparable-store sales growth which was partially offset by the persistent unfavorable weather conditions and the lingering effects of Hurricane Sandy, which adversely impacted our northern markets.

Gross Profit. Gross profit increased $3.3 million, or 9.5%, to $37.7 million for the three months ended March 31, 2013 from $34.4 million for the three months ended March 31, 2012. Gross profit as a percentage of revenue decreased to 23.5% for the three months ended March 31, 2013 from 23.9% for the three months ended March 31, 2012. The increase in gross profit was primarily attributable to the increase in comparable-store sales. The decrease in gross profit as a percentage of revenue was primarily a result of the product mix shift in our boat sales to larger, generally lower margin, yachts in the March 2013 quarter.

Selling, General, and Administrative Expenses. Selling, general, and administrative expenses increased $5.1 million, or 16.4%, to $36.1 million for the three months ended March 31, 2013 from $31.0 million for the three months ended March 31, 2012. Selling, general, and administrative expenses as a percentage of revenue increased to 22.6% for the three months ended March 31, 2013 from 21.5% for the three months ended March 31, 2012. The overall increase in selling, general, and administrative expenses was primarily attributable to increased commissions resulting from increased boat sales, increased insurance costs related to property, casualty, liability and healthcare, and increased promotional spending to try to counteract the inclement weather conditions in our northern markets.

Interest Expense. Interest expense remained flat at $1.2 million for both the three months ended March 31, 2013 and 2012. Interest expense as a percentage of revenue decreased to 0.7% for the three months ended March 31, 2013 from 0.8% for the three months ended March 31, 2012. The decrease in interest expense as a percentage of revenue was primarily attributable to the increase in comparable-store sales.

Income Tax Benefit. We had an income tax expense of $40,000 for the three months ended March 31, 2013 compared with an income tax benefit of $116,000 for the three months ended March 31, 2012. Our effective income tax rate was low for both the three months ended March 31, 2013 and 2012. For both periods, we generated a loss for tax purposes; however, we could not record the benefit for the net operating loss carryforward due to the required valuation allowance. For fiscal 2013, to the extent we generate taxable income, the income tax expense would be offset by the utilization of the fully reserved net operating loss carryforward.

Six Months Ended March 31, 2013 Compared with Six Months Ended March 31, 2012

Revenue. Revenue increased $23.3 million, or 9.9%, to $259.1 million for the six months ended March 31, 2013 from $235.8 million for the six months ended March 31, 2012. Of this increase, $24.4 million was attributable to a 10.5% increase in comparable-store sales, which was partially offset by a decline of $1.1 million related to stores opened or closed that were not eligible for inclusion in the comparable-store base. The increase in our comparable-store sales was due to incremental new boat sales, partly attributable to new brands we are now carrying, and incremental sales of used boats, F&I products, service, parts and accessories. Improving industry conditions resulting from improved economic conditions contributed to our comparable-store sales growth which was partially offset by the persistent unfavorable weather conditions and the lingering effects of Hurricane Sandy, which adversely impacted our northern markets.

Gross Profit. Gross profit increased $4.0 million, or 6.6%, to $63.9 million for the six months ended March 31, 2013 from $59.9 million for the six months ended March 31, 2012. Gross profit as a percentage of revenue decreased to 24.7% for the six months ended March 31, 2013 from 25.4% for the six months ended March 31, 2012. The increase in gross profit was primarily attributable to the increase in comparable-store sales. The decrease in gross profit as a percentage of revenue was primarily a result of the product mix shift in our boat sales to larger, generally lower margin, yachts for the six months ended March 31, 2013.

Selling, General, and Administrative Expenses. Selling, general, and administrative expenses increased $6.0 million, or 10.0%, to $65.5 million for the six months ended March 31, 2013 from $59.5 million for the six months ended March 31, 2012. Selling, general, and administrative expenses as a percentage of revenue remained consistent at approximately 25.3% for the six months ended March 31, 2013 and 2012. The overall increase in selling, general, and administrative expenses was primarily attributable to increased commissions resulting from increased boat sales, increased insurance costs related to property, casualty, liability and healthcare, and increased promotional spending to try to counteract the inclement weather conditions in our northern markets. For the six months ended March 31, 2013, we incurred costs related to damage caused by Hurricane Sandy that were largely offset by insurance proceeds received.

Interest Expense. Interest expense decreased $257,000, or 10.6%, to $2.2 million for the six months ended March 31, 2013 from $2.4 million for the six months ended March 31, 2012. Interest expense as a percentage of revenue decreased to 0.8% for the six months ended March 31, 2013 from 1.0% for the six months ended March 31, 2012. The decrease was primarily the result of decreased borrowings under our credit facilities due to decreased average inventories.

Income Tax Benefit. We had an income tax expense of $40,000 for the six months ended March 31, 2013 compared with an income tax benefit of $116,000 for the six months ended March 31, 2012. Our effective income tax rate was low for both the six months ended March 31, 2013 and 2012. For both periods, we generated a loss for tax purposes; however, we could not record the benefit for the net operating loss carryforward due to the required valuation allowance. For fiscal 2013, to the extent we generate taxable income, the income tax expense would be offset by the utilization of the fully reserved net operating loss carryforward.

Liquidity and Capital Resources

Our cash needs are primarily for working capital to support operations, including new and used boat and related parts inventories, off-season liquidity, and growth through acquisitions and new store openings. Acquisitions and new store openings remain important strategies to our company, and we plan to resume our growth through these strategies when more normal economic conditions return. However, we cannot predict the length or severity of these unfavorable economic or financial conditions. We regularly monitor the aging of our inventories and current market trends to evaluate our current and future inventory needs. We also use this evaluation in conjunction with our review of our current and expected operating performance and expected business levels to determine the adequacy of our financing needs.

These cash needs have historically been financed with cash generated from operations and borrowings under our credit facilities. Our ability to utilize our credit facilities to fund operations depends upon the collateral levels and compliance with the covenants of the credit facilities. Turmoil in the credit markets and weakness in the retail markets may interfere with our ability to remain in compliance with the covenants of the credit facilities and therefore our ability to utilize the credit facilities to fund operations. At March 31, 2013, we were in compliance with all covenants under our credit facilities. We currently depend upon dividends and other payments from our dealerships and our credit facilities to fund our current operations and meet our cash needs. As 100% owner of each of our dealerships, we determine the amounts of such distributions, and currently, no agreements exist that restrict this flow of funds from our dealerships.

For the six months ended March 31, 2013, cash used in operating activities was approximately $6.4 million. For the six months ended March 31, 2012, cash provided by operating activities was approximately $10.4 million. For the six months ended March 31, 2013, cash used in operating activities was primarily related to an increase of inventory driven by timing of boats received and was partially offset by an increase in customer deposits as a result of large yachts that were sold on order. For the six months ended March 31, 2012, cash provided by operating activities was primarily related to a decrease of inventory driven by timing of boats received and our comparable-store sales and partially offset by an increase in accounts receivable as a result of our strong March close.

For the six months ended March 31, 2013 and 2012, cash used in investing activities was approximately $9.6 million and $2.4 million, respectively. For the six months ended March 31, 2013, cash used in investing activities was primarily used to purchase inventory associated with a business acquisition and to purchase property and equipment associated with improving existing retail facilities and partially offset by insurance proceeds received as a result of Hurricane Sandy. For the six months ended March 31, 2012, cash used in investing activities was primarily used to purchase property and equipment associated with improving existing retail facilities.

For the six months ended March 31, 2013 and 2012, cash provided by financing activities was approximately $22.5 million and $1.6 million, respectively, and was primarily attributable to an increase in short-term borrowings as a result of increased average inventory levels.

As of March 31, 2013, our indebtedness associated with financing our inventory and working capital needs totaled approximately $141.1 million. At both March 31, 2013 and 2012, the interest rate on the outstanding short-term borrowings was approximately 4.0%. At March 31, 2013, our additional available borrowings under our amended Credit Facility and CGI Facility were approximately $24.3 million based upon the outstanding borrowing base availability. The aging of our inventory limits our borrowing capacity as defined curtailments reduce the allowable advance rate as our inventory ages.

We issued a total of 386,104 shares of our common stock in conjunction with our Incentive Stock Plans and Employee Stock Purchase Plan during the six months ended March 31, 2013 for approximately $2.0 million in cash. Our Incentive Stock Plans provide for the grant of incentive and non-qualified stock options to acquire our common stock, the grant of restricted stock awards and restricted stock units, the grant of common stock, the grant of stock appreciation rights, and the grant of other cash awards to key personnel, directors, consultants, independent contractors, and others providing valuable services to us. Our Employee Stock Purchase Plan is available to all our regular employees who have completed at least one year of continuous service.

Except as specified in this “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and in the attached unaudited condensed consolidated financial statements, we have no material commitments for capital for the next 12 months. We believe that our existing capital resources will be sufficient to finance our operations for at least the next 12 months, except for possible significant acquisitions.

Impact of Seasonality and Weather on Operations

Our business, as well as the entire recreational boating industry, is highly seasonal, with seasonality varying in different geographic markets. With the exception of Florida, we generally realize significantly lower sales and higher levels of inventories, and related short-term borrowings, in the quarterly periods ending December 31 and March 31. The onset of the public boat and recreation shows in January stimulates boat sales and typically allows us to reduce our inventory levels and related short-term borrowings throughout the remainder of the fiscal year. Our business could become substantially more seasonal if we acquire dealers that operate in colder regions of the United States or close retail locations in warm climates.

Our business is also subject to weather patterns, which may adversely affect our results of operations. For example, drought conditions (or merely reduced rainfall levels) or excessive rain, may close area boating locations or render boating dangerous or inconvenient, thereby curtailing customer demand for our products and services. In addition, unseasonably cool weather and prolonged winter conditions may lead to a shorter selling season in certain locations. Hurricanes and other storms could result in disruptions of our operations or damage to our boat inventories and facilities, as has been the case when Florida and other markets were affected by hurricanes. Although our geographic diversity is likely to reduce the overall impact to us of adverse weather conditions in any one market area, these conditions will continue to represent potential, material adverse risks to us and our future financial performance.

ITEM 3.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

At March 31, 2013, all of our short-term debt bore interest at a variable rate, tied to LIBOR as a reference rate. Changes in the underlying LIBOR interest rate on our short-term debt could affect our earnings. For example, a hypothetical 100 basis point increase in the interest rate on our short-term debt would result in an increase of approximately $1.4 million in annual pre-tax interest expense. This estimated increase is based upon the outstanding balance of our short-term debt as of March 31, 2013 and assumes no mitigating changes by us to reduce the outstanding balances and no additional interest assistance that could be received from vendors due to the interest rate increase.

Products purchased from European-based and Chinese-based manufacturers are subject to fluctuations in the U.S. dollar exchange rate, which ultimately may impact the retail price at which we can sell such products. Accordingly, fluctuations in the value of the other currencies compared with the U.S. dollar may impact the price points at which we can profitably sell such foreign products, and such price points may not be competitive with other product lines in the United States. Accordingly, such fluctuations in exchange rates ultimately may impact the amount of revenue, cost of goods sold, cash flows, and earnings we recognize for such foreign product lines. We cannot predict the effects of exchange rate fluctuations on our operating results. In certain cases, we may enter into foreign currency cash flow hedges to reduce the variability of cash flows associated with forecasted purchases of boats and yachts from European-based and Chinese-based manufacturers. We are not currently engaged in foreign currency exchange hedging transactions to manage our foreign currency exposure. If and when we do engage in foreign currency exchange hedging transactions, we cannot assure that our strategies will adequately protect our operating results from the effects of exchange rate fluctuations.

ITEM 4.

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that material information required to be disclosed by us in Securities Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that such information is accumulated and communicated to our management, including the Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

Our Chief Executive Officer and Chief Financial Officer have evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) as of the end of the period covered by this report. Based on such evaluation, such officers have concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were effective at the reasonable assurance level.

Changes in Internal Controls

During the quarter ended March 31, 2013, there were no changes in our internal controls over financial reporting that materially affected, or were reasonably likely to materially affect, our internal control over financial reporting.

Limitations on the Effectiveness of Controls

Our management, including our Chief Executive Officer and Chief Financial Officer, does not expect that our disclosure controls and procedures and internal controls over financial reporting will prevent all errors and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Although our disclosure controls and procedures are designed to provide reasonable assurance of achieving their objectives because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the control. The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions; over time, a control may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.

CEO and CFO Certifications

Exhibits 31.1 and 31.2 are the Certifications of the Chief Executive Officer and Chief Financial Officer, respectively. The Certifications are required in accordance with Section 302 of the Sarbanes-Oxley Act of 2002 (the “Section 302 Certifications”). This Item of this report, which you are currently reading is the information concerning the Evaluation referred to in the Section 302 Certifications and this information should be read in conjunction with the Section 302 Certifications for a more complete understanding of the topics presented.

PART II

OTHER INFORMATION

ITEM 1.

LEGAL PROCEEDINGS

On January 26, 2012, certain former shareholders of Surfside - 3 Marina, Inc., a company we acquired in March 2006, filed a lawsuit in the United States District Court for the Eastern District of New York, naming our company and certain of our directors and officers as defendants. The lawsuit alleged, in twelve counts, a failure to timely lift stock transfer restrictions on stock acquired by the plaintiffs in the acquisition, which allegedly delayed the plaintiffs from selling the shares while the defendants sold shares in the marketplace. The lawsuit claimed damages in excess of $7 million. On December 3, 2012, the District Court issued an order dismissing all of our directors and officers from the action and dismissing eleven of the twelve counts, leaving only the breach of contract claim against our company to proceed and allowing the plaintiff to replead their alleged common law fraud claim within 30 days. On January 3, 2013, plaintiffs filed a Second Amended Complaint, re-alleging their breach of contract claim, as well as three fraud claims against our company and certain directors and officers. The Second Amended Complaint alleges damages in excess of $10 million. On March 7, 2013, the District Court issued an order dismissing the three fraud claims against our company and our directors and officers. On March 21, 2013, we filed an Answer to the Second Amended Complaint, denying any liability to plaintiffs. Based on our assessment, we believe the remaining portion of the case is without merit and, as a result, should not have a material adverse effect on our consolidated financial condition, results of operations, or cash flows.

ITEM 1A.

RISK FACTORS

Not applicable.

ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

Not applicable.

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES

Not applicable.

ITEM 4.

MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5.

OTHER INFORMATION

Not applicable.

ITEM 6.

EXHIBITS


31.1		Certification of Chief Executive Officer pursuant to Rule 13a-14(a) and Rule 15d-14(a), promulgated under the Securities Exchange Act of 1934, as amended.

31.2		Certification of Chief Financial Officer pursuant to Rule 13a-14(a) and Rule 15d-14(a), promulgated under the Securities Exchange Act of 1934, as amended.

32.1		Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

32.2		Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS		XBRL Instance Document*


101.SCH		XBRL Taxonomy Extension Schema Document*

101.CAL		XBRL Taxonomy Extension Calculation Linkbase Document*

101.LAB		XBRL Taxonomy Extension Label Linkbase Document*

101.PRE		XBRL Taxonomy Extension Presentation Linkbase Document*

101.DEF		XBRL Taxonomy Extension Definition Linkbase Document*

Pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

EX-31.1 2 d494572dex311.htm EX-31.1 EX-31.1

Exhibit 31.1

CERTIFICATION

I, William H. McGill Jr., certify that:

I have reviewed this quarterly report on Form 10-Q of MarineMax, Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

/s/ WILLIAM H. MCGILL JR.

William H. McGill Jr.

Chief Executive Officer

(Principal Executive Officer)

Date: May 7, 2013

EX-31.2 3 d494572dex312.htm EX-31.2 EX-31.2

Exhibit 31.2

CERTIFICATION

I, Michael H. McLamb, certify that:

I have reviewed this quarterly report on Form 10-Q of MarineMax, Inc.;

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: May 7, 2013

EX-32.1 4 d494572dex321.htm EX-32.1 EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report of MarineMax, Inc., (the “Company”) on Form 10-Q for the quarterly period ended March 31, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, William H. McGill Jr., Chief Executive Officer of the Company, certify, to my best knowledge and belief, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a) or 78o(d)); and

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ WILLIAM H. MCGILL JR.

William H. McGill Jr.

Chief Executive Officer

Date: May 7, 2013

EX-32.2 5 d494572dex322.htm EX-32.2 EX-32.2

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report of MarineMax, Inc., (the “Company”) on Form 10-Q for the quarterly period ended March 31, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Michael H. McLamb, Chief Financial Officer of the Company, certify, to my best knowledge and belief, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a) or 78o(d)); and

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ MICHAEL H. MCLAMB

Michael H. McLamb

Chief Financial Officer

Date: May 7, 2013

EX-101.INS 6 hzo-20130331.xml XBRL INSTANCE DOCUMENT 24139164

1200456

2200456

150000000 100000000

500000

29042000

2000000

0.040

14817000

11.16

790900

40000000

1000000

190868000

3468000

-2973000

393557000

18244000

30092000

292000

9.99

21755000

230705000

2572583

1660561

4462000

2400000

393557000

24087154

116778

24000

1831743

1811000

192679000

1800000

6.65

0.001

15810000

23242000

103075000

23296254

286020000

141132000

0.001

0.040

219637000

0.0350

200878000

10019000

8250000

P6Y1M6D 141100000 P7Y

2000000

200456

24087154

24000

-2973000

-15810000

219637000

0.0383

19386000

4588000

790900

40000000

1000000

160865000

5053000

845000

365121000

8495000

23617000

9.86

18820000

215120000

2507685

1062448

3715000

2800000

365121000

23701050

124108

24000

3312000

164177000

0.47

6.62

0.001

15810000

23266000

98796000

22910150

262610000

120647000

0.001

215885000

200944000

8457000

P6Y6M

23701050

24000

845000

-15810000

215885000

Q2 2013 10-Q 2013-03-31 0001057060 --09-30 HZO MARINEMAX INC false Accelerated Filer

<div> 12. NET INCOME (LOSS) PER SHARE:  The following is a reconciliation of the shares used in the denominator for calculating basic and diluted net income (loss) per share:   <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="92%" align="center">  <tr> <td width="56%"></td> <td valign="bottom" width="2%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="2%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="2%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="2%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="6" align="center">Three Months Ended March 31,</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="6" align="center">Six Months Ended March 31,</td> <td valign="bottom"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> </tr>  <tr bgcolor="#CCEEFF"> <td valign="top"> Weighted average common shares outstanding used in calculating basic income (loss) per share </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">22,652,294</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,188,450</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">22,622,196</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,070,798</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr> <td valign="top"> Effect of dilutive options </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">601,230</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">830,959</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Weighted average common and common equivalent shares used in calculating diluted income (loss) per share </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,253,524</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">24,019,409</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">22,622,196</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,070,798</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> </table> During the three months ended March 31, 2012 and 2013, there were 1,081,856 and 1,513,653 weighted average shares of options outstanding, respectively, that were not included in the computation of diluted income (loss) per share because the options’ exercise prices were greater than the average market price of our common stock, and therefore, their effect would be anti-dilutive. For the six months ended March 31, 2012 and 2013, no options were included in the computation of diluted loss per share because we reported a net loss and the effect of their inclusion would be anti-dilutive.  </div>

336989

3403000

4638000

-9624000

9734000

5.04

557250

1700000

23070798

<div> 6. INCOME TAXES: We account for income taxes in accordance with FASB Accounting Standards Codification 740, “Income Taxes” (“ASC 740”). Under ASC 740, we recognize deferred tax assets and liabilities for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. We measure deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which we expect those temporary differences to be recovered or settled. We record valuation allowances to reduce our deferred tax assets to the amount expected to be realized by considering all available positive and negative evidence.   Pursuant to ASC 740, we must consider all positive and negative evidence regarding the realization of deferred tax assets, including past operating results and future sources of taxable income. Under the provisions of ASC 740-10, we determined that our net deferred tax asset needed to be fully reserved given recent earnings and industry trends. </div>

155363

2012-07-31

6.10

2925000

<div> The following are the weighted average assumptions used for each respective period:   <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="92%" align="center">  <tr> <td width="60%"></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="6" align="center">Three Months Ended March 31,</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="6" align="center">Six Months Ended March 31,</td> <td valign="bottom"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> </tr>  <tr bgcolor="#CCEEFF"> <td valign="top"> Dividend yield </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> </tr> <tr> <td valign="top"> Risk-free interest rate </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.1</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.1</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.1</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.1</td> <td valign="bottom" nowrap="nowrap">% </td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Volatility </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">58.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">65.9</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">58.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">65.9</td> <td valign="bottom" nowrap="nowrap">% </td> </tr> <tr> <td valign="top"> Expected life </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">six months</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">six months</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">six months</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">six months</td> </tr> </table> </div>

<div> These unaudited condensed consolidated financial statements include our accounts and the accounts of our subsidiaries, all of which are wholly owned. All significant intercompany transactions and accounts have been eliminated. </div>

<div> 4. INVENTORIES:  Inventory costs consist of the amount paid to acquire inventory, net of vendor consideration and purchase discounts, the cost of equipment added, reconditioning costs, and transportation costs relating to acquiring inventory for sale. We state new and used boat, motor, and trailer inventories at the lower of cost, determined on a specific-identification basis, or market. We state parts and accessories at the lower of cost, determined on an average cost basis, or market. We utilize our historical experience, the aging of the inventories, and our consideration of current market trends as the basis for determining a lower of cost or market valuation allowance. As of September 30, 2012 and March 31, 2013, our lower of cost or market valuation allowance was $2.8 million and $2.4 million, respectively. If events occur and market conditions change, causing the fair value to fall below carrying value, the lower of cost or market valuation allowance could increase. </div>

2255000

2200000

1784000

7.49

20485000

6475000

-1615000

1784000

195131000

268000

-0.17

<div> 1. COMPANY BACKGROUND:  We are the largest recreational boat retailer in the United States. We engage primarily in the retail sale, brokerage, and service of new and used boats, motors, trailers, marine parts and accessories and offer slip and storage accommodations in certain locations. In addition, we arrange related boat financing, insurance, and extended service contracts. We recently implemented programs to increase substantially our sale over the Internet of used boats and a wide range of boating parts, accessories, supplies, and products; the sale of boats, boating parts, and accessories, as well as the offer of finance and insurance, or F&I, products at various offsite locations; and the charter of power and sailing yachts in the British Virgin Islands. None of these recently implemented programs have had a material effect on our condensed consolidated financial statements. As of March 31, 2013, we operated through 55 retail locations in 18 states, consisting of Alabama, Arizona, California, Connecticut, Florida, Georgia, Maryland, Massachusetts, Minnesota, Missouri, New Jersey, New York, North Carolina, Ohio, Oklahoma, Rhode Island, Tennessee, and Texas. Our MarineMax Vacations operations maintain a facility in Tortola, British Virgin Islands. We are the nation’s largest retailer of Sea Ray, Boston Whaler, Bayliner, Meridian, Cabo, and Hatteras recreational boats and yachts, all of which are manufactured by Brunswick Corporation (“Brunswick”). Sales of new Brunswick boats accounted for approximately 47% of our revenue in fiscal 2012. Brunswick is the world’s largest manufacturer of marine products and marine engines. We believe we represented in excess of 7% of all Brunswick marine sales, including approximately 42% of its Sea Ray boat sales, during our 2012 fiscal year. We have dealership agreements with Sea Ray, Boston Whaler, Bayliner, Cabo, Hatteras, Meridian, and Mercury Marine, all subsidiaries or divisions of Brunswick. We also have dealer agreements with Italy-based Azimut-Benetti Group’s product line for Azimut Yachts. These agreements allow us to purchase, stock, sell, and service these manufacturers’ boats and products. These agreements also allow us to use these manufacturers’ names, trade symbols, and intellectual properties in our operations. We are a party to a multi-year dealer agreement with Brunswick covering Sea Ray products that appoints us as the exclusive dealer of Sea Ray boats in our geographic markets. We are the exclusive dealer for Boston Whaler and Bayliner through multi-year dealer agreements for many of our geographic markets. We are a party to a multi-year dealer agreement with Hatteras that gives us the exclusive right to sell Hatteras Yachts throughout the states of Florida (excluding the Florida panhandle), New Jersey, New York, and Texas. We are also the exclusive dealer for Cabo throughout the states of Florida, New Jersey, and New York through a multi-year dealer agreement. In addition, we are the exclusive dealer for Azimut Yachts for the entire United States through a multi-year dealer agreement. We believe non-Brunswick brands offer a migration for our existing customer base or fill a void in our product offerings, and accordingly, do not compete with the business generated from our other prominent brands. As is typical in the industry, we deal with manufacturers, other than Sea Ray, Boston Whaler, Bayliner, Cabo, Hatteras, Meridian, and Azimut Yachts, under renewable annual dealer agreements, each of which gives us the right to sell various makes and models of boats within a given geographic region. Any change or termination of these agreements, or the agreements discussed above, for any reason, or changes in competitive, regulatory, or marketing practices, including rebate or incentive programs, could adversely affect our results of operations. Although there are a limited number of manufacturers of the type of boats and products that we sell, we believe that adequate alternative sources would be available to replace any manufacturer other than Sea Ray as a product source. These alternative sources may not be available at the time of any interruption, and alternative products may not be available at comparable terms, which could affect operating results adversely. General economic conditions and consumer spending patterns can negatively impact our operating results. Unfavorable local, regional, national, or global economic developments or uncertainties regarding future economic prospects could reduce consumer spending in the markets we serve and adversely affect our business. Economic conditions in areas in which we operate dealerships, particularly Florida in which we generated 54%, 50%, and 49% of our revenue during fiscal 2010, 2011, and 2012, respectively, can have a major impact on our operations. Local influences, such as corporate downsizing, military base closings, inclement weather such as Hurricane Sandy, environmental conditions, and specific events, such as the BP oil spill in the Gulf of Mexico, also could adversely affect our operations in certain markets.   In an economic downturn, consumer discretionary spending levels generally decline, at times resulting in disproportionately large reductions in the sale of luxury goods. Consumer spending on luxury goods also may decline as a result of lower consumer confidence levels, even if prevailing economic conditions are favorable. Although we have expanded our operations during periods of stagnant or modestly declining industry trends, the cyclical nature of the recreational boating industry or the lack of industry growth may adversely affect our business, financial condition, and results of operations. Any period of adverse economic conditions or low consumer confidence has a negative effect on our business. Lower consumer spending resulting from a downturn in the housing market and other economic factors adversely affected our business in fiscal 2007, and continued weakness in consumer spending and depressed economic conditions had a very substantial negative effect on our business in each subsequent fiscal year. These conditions caused us to substantially reduce our acquisition program, delay new store openings, reduce our inventory purchases, engage in inventory reduction efforts, close a number of our retail locations, reduce our headcount, and amend and replace our credit facility. Acquisitions and new store openings remain important strategies to our company, and we plan to resume our growth through these strategies when more normal economic conditions return. However, we cannot predict the length or severity of these unfavorable economic or financial conditions or the extent to which they will continue to adversely affect our operating results nor can we predict the effectiveness of the measures we have taken to address this environment or whether additional measures will be necessary. </div>

1551000

13584000

-3818000

<div> We recognize revenue from boat, motor, and trailer sales, and parts and service operations at the time the boat, motor, trailer, or part is delivered to or accepted by the customer or the service is completed. We recognize deferred revenue from service operations and slip and storage services on a straight-line basis over the term of the contract or when service is completed. We recognize commissions earned from a brokerage sale at the time the related brokerage transaction closes. We recognize commissions earned by us for placing notes with financial institutions in connection with customer boat financing when we recognize the related boat sales. We recognize marketing fees earned on credit life, accident, disability, gap, and hull insurance products sold by third-party insurance companies at the later of customer acceptance of the insurance product as evidenced by contract execution or when the related boat sale is recognized. Pursuant to negotiated agreements with financial and insurance institutions, we are charged back for a portion of these fees should the customer terminate or default on the related finance or insurance contract before it is outstanding for a stipulated minimum period of time. We base the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, on our experience with repayments or defaults on the related finance or insurance contracts. We also recognize commissions earned on extended warranty service contracts sold on behalf of third-party insurance companies at the later of customer acceptance of the service contract terms as evidenced by contract execution or recognition of the related boat sale. We are charged back for a portion of these commissions should the customer terminate or default on the service contract prior to its scheduled maturity. We determine the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, based upon our experience with terminations or defaults on the service contracts. </div>

-0.17

408000

23070798

<div> The following table summarizes option activity from September 30, 2012 through March 31, 2013:   <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="100%" align="center">  <tr> <td width="60%"></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Shares Available for Grant</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Options Outstanding</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Aggregate Intrinsic  Value (in thousands)</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Weighted Average Exercise Price</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Weighted Average Remaining Contractual Life</td> <td valign="bottom"> </td> </tr>  <tr bgcolor="#CCEEFF"> <td valign="top"> Balance at September 30, 2012 </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,062,448</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,507,685</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">4,588</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">9.86</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">6.5</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr> <td valign="top"> Options authorized </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,000,000</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Options granted </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(557,250</td> <td valign="bottom" nowrap="nowrap">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">557,250</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">7.49</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr> <td valign="top"> Options cancelled/forfeited/expired </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">155,363</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(155,363</td> <td valign="bottom" nowrap="nowrap">) </td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">9.50</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Options exercised </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(336,989</td> <td valign="bottom" nowrap="nowrap">) </td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">5.04</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr> <td valign="top"> Balance at March 31, 2013 </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,660,561</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,572,583</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">14,817</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">9.99</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">7.0</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Exercisable at March 31, 2013 </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,831,743</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">10,019</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11.16</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">6.1</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> </tr> </table> </div>

22453000

6.10

P1Y

63928000

The covenants include provisions that our leverage ratio must not exceed 2.75 to 1.0 and that our current ratio must be greater than 1.2 to 1.0.

2000000

3330

-1189000

<div> We account for income taxes in accordance with FASB Accounting Standards Codification 740, “Income Taxes” (“ASC 740”). Under ASC 740, we recognize deferred tax assets and liabilities for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. We measure deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which we expect those temporary differences to be recovered or settled. We record valuation allowances to reduce our deferred tax assets to the amount expected to be realized by considering all available positive and negative evidence.   Pursuant to ASC 740, we must consider all positive and negative evidence regarding the realization of deferred tax assets, including past operating results and future sources of taxable income. Under the provisions of ASC 740-10, we determined that our net deferred tax asset needed to be fully reserved given recent earnings and industry trends. </div>

<div> The following is a reconciliation of the shares used in the denominator for calculating basic and diluted net income (loss) per share:   <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="92%" align="center">  <tr> <td width="56%"></td> <td valign="bottom" width="2%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="2%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="2%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="2%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="6" align="center">Three Months Ended March 31,</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="6" align="center">Six Months Ended March 31,</td> <td valign="bottom"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> </tr>  <tr bgcolor="#CCEEFF"> <td valign="top"> Weighted average common shares outstanding used in calculating basic income (loss) per share </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">22,652,294</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,188,450</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">22,622,196</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,070,798</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr> <td valign="top"> Effect of dilutive options </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">601,230</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">830,959</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Weighted average common and common equivalent shares used in calculating diluted income (loss) per share </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,253,524</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">24,019,409</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">22,622,196</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,070,798</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> </table> </div>

65543000

40000

4000

52837

<div> The following table summarizes restricted stock award activity from September 30, 2012 through March 31, 2013:   <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="76%" align="center">  <tr> <td width="74%"></td> <td valign="bottom" width="8%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="8%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Shares</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Weighted Average  Grant Date Fair Value</td> <td valign="bottom"> </td> </tr>  <tr bgcolor="#CCEEFF"> <td valign="top"> Non-vested balance at September 30, 2012 </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">124,108</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6.62</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr> <td valign="top"> Changes during the period </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Awards vested Awards forfeited </td> <td valign="bottom">  </td> <td valign="bottom">    </td> <td valign="bottom" align="right">(3,330 (4,000 </td> <td valign="bottom" nowrap="nowrap">)  )  </td> <td valign="bottom"> </td> <td valign="bottom">$ $ </td> <td valign="bottom" align="right">6.10 6.10 </td> <td valign="bottom" nowrap="nowrap">      </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr> <td valign="top"> Non-vested balance at March 31, 2013 </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">116,778</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6.65</td> </tr> </table> </div>

1968000

6568000

259059000

-1525000

<div> We account for our stock-based compensation plans following the provisions of FASB Accounting Standards Codification 718, “Compensation — Stock Compensation” (“ASC 718”). In accordance with ASC 718, we use the Black-Scholes valuation model for valuing all stock-based compensation and shares purchased under our Employee Stock Purchase Plan. We measure compensation for restricted stock awards and restricted stock units at fair value on the grant date based on the number of shares expected to vest and the quoted market price of our common stock. For restricted stock units with market conditions, we utilize a Monte Carlo simulation embedded in a lattice model to determine the fair value. We recognize compensation cost for all awards in operations, net of estimated forfeitures, on a straight-line basis over the requisite service period for each separately vesting portion of the award. </div>

<div> 13. COMMITMENTS AND CONTINGENCIES: We are party to various legal actions arising in the ordinary course of business. While it is not feasible to determine the actual outcome of these actions as of March 31, 2013, we do not believe that these matters will have a material adverse effect on our consolidated financial condition, results of operations, or cash flows. </div>

1600000

<div> 7. SHORT-TERM BORROWINGS:  In July 2012, we entered into an amendment to our Inventory Financing Agreement (the “Credit Facility”), originally entered into in June 2010, with GE Commercial Distribution Finance Company (“GECDF”), as amended in June 2011. The July 2012 amendment extended the maturity date of the Credit Facility to June 2015, subject to additional extension for two one-year periods, with the approval of GECDF. The June 2011 amendment, among other things, modified the amount of borrowing availability, interest rate, and maturity date of the Credit Facility. The amended Credit Facility provides a floor plan financing commitment up to $150 million, up from the previous limit of $100 million, subject to borrowing base availability resulting from the amount and aging of our inventory. The amended Credit Facility has certain financial covenants as specified in the agreement. The covenants include provisions that our leverage ratio must not exceed 2.75 to 1.0 and that our current ratio must be greater than 1.2 to 1.0. At March 31, 2013, we were in compliance with all of the covenants under the amended Credit Facility. The interest rate for amounts outstanding under the amended Credit Facility is 383 basis points above the one-month London Inter-Bank Offering Rate (“LIBOR”). There is an unused line fee of ten basis points on the unused portion of the amended Credit Facility. Advances under the amended Credit Facility are initiated by the acquisition of eligible new and used inventory or are re-advances against eligible new and used inventory that have been partially paid-off. Advances on new inventory mature 1,081 days from the original invoice date. Advances on used inventory mature 361 days from the date we acquire the used inventory. Each advance is subject to a curtailment schedule, which requires that we pay down the balance of each advance on a periodic basis starting after six months. The curtailment schedule varies based on the type and value of the inventory. The collateral for the amended Credit Facility is all of our personal property with certain limited exceptions. None of our real estate has been pledged for collateral for the amended Credit Facility. In July 2012, we entered into an extension through August 31, 2013 to our Inventory Financing Agreement (the “CGI Facility”), originally entered into in October 2010 with CGI Finance, Inc., as extended in September 2011. The CGI Facility provides a floor plan financing commitment of $30 million and is designed to provide financing for our Azimut Yacht inventory needs. The CGI Facility’s one-year term is typical in the industry for similar floor plan facilities; however, each advance under the CGI Facility can remain outstanding for 18 months. The interest rate for amounts outstanding under the CGI Facility is 350 basis points above the one-month LIBOR. Advances under the CGI Facility are initiated by the acquisition of eligible new and used inventory or are re-advances against eligible new and used inventory that has been partially paid-off. Advances on new inventory mature 550 days from the advance date. Advances on used inventory mature 366 days from the advance date. Each advance is subject to a curtailment schedule, which requires that we pay down the balance of each advance on a periodic basis, starting after six months for used inventory and one year for new inventory. The curtailment schedule varies based on the type of inventory. The collateral for the CGI Facility is our entire Azimut Yacht inventory financed by the CGI Facility with certain limited exceptions. None of our real estate has been pledged as collateral for the CGI Facility. We must maintain compliance with certain financial covenants as specified in the CGI Facility. The covenants include provisions that our leverage ratio must not exceed 2.75 to 1.0 and that our current ratio must be greater than 1.2 to 1.0. At March 31, 2013, we were in compliance with all of the covenants under the CGI Facility. The CGI Facility contemplates that other lenders may be added by us to finance other inventory not financed under the CGI Facility, if needed. As of March 31, 2013, our indebtedness associated with financing our inventory and working capital needs totaled approximately $141.1 million. At both March 31, 2012 and 2013, the interest rate on the outstanding short-term borrowings was approximately 4.0%. At March 31, 2013, our additional available borrowings under our amended Credit Facility and CGI Facility were approximately $24.3 million based upon the outstanding borrowing base availability. The aging of our inventory limits our borrowing capacity as defined curtailments reduce the allowable advance rate as our inventory ages.   As is common in our industry, we receive interest assistance directly from boat manufacturers, including Brunswick. The interest assistance programs vary by manufacturer, but generally include periods of free financing or reduced interest rate programs. The interest assistance may be paid directly to us or our lender depending on the arrangements the manufacturer has established. We classify interest assistance received from manufacturers as a reduction of inventory cost and related cost of sales as opposed to netting the assistance against our interest expense incurred with our lenders. The availability and costs of borrowed funds can adversely affect our ability to obtain adequate boat inventory and the holding costs of that inventory as well as the ability and willingness of our customers to finance boat purchases. At March 31, 2013, we had no long-term debt. However, we rely on our amended Credit Facility and CGI Facility to purchase our inventory of boats. The aging of our inventory limits our borrowing capacity as defined curtailments reduce the allowable advance rate as our inventory ages. Our access to funds under our amended Credit Facility and CGI Facility also depends upon the ability of our lenders to meet their funding commitments, particularly if they experience shortages of capital or experience excessive volumes of borrowing requests from others during a short period of time. A continuation of depressed economic conditions, weak consumer spending, turmoil in the credit markets, and lender difficulties could interfere with our ability to utilize our amended Credit Facility and CGI Facility to fund our operations. Any inability to utilize our amended Credit Facility or CGI Facility could require us to seek other sources of funding to repay amounts outstanding under the credit agreements or replace or supplement our credit agreements, which may not be possible at all or under commercially reasonable terms. Similarly, decreases in the availability of credit and increases in the cost of credit adversely affect the ability of our customers to purchase boats from us and thereby adversely affect our ability to sell our products and impact the profitability of our finance and insurance activities. Tight credit conditions during fiscal 2009, 2010, and 2011 adversely affected the ability of customers to finance boat purchases, which had a negative effect on our operating results. </div>

9.50

-3000

<div> FASB Accounting Standards Codification 360-10-40, “Property, Plant, and Equipment—Impairment or Disposal of Long-Lived Assets” (“ASC 360-10-40”), requires that long-lived assets, such as property and equipment and purchased intangibles subject to amortization, be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of the asset is measured by comparison of its carrying amount to undiscounted future net cash flows the asset is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair market value. Estimates of expected future cash flows represent our best estimate based on currently available information and reasonable and supportable assumptions. Any impairment recognized in accordance with ASC 360-10-40 is permanent and may not be restored. Based upon our most recent analysis, we believe no impairment of long-lived assets existed at March 31, 2013. </div>

<div> The preparation of unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. The estimates made by us in the accompanying unaudited condensed consolidated financial statements include valuation allowances, valuation of goodwill and intangible assets, valuation of long-lived assets, and valuation of accruals. Actual results could differ from those estimates. </div>

Interest rate for amounts outstanding under the CGI Facility is 350 basis points above the one-month LIBOR.

<div> The following are the weighted average assumptions used for each respective period:   <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="92%" align="center">  <tr> <td width="67%"></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="6" align="center">Three Months Ended March  31,</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="6" align="center">Six Months Ended March  31,</td> <td valign="bottom"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> </tr>  <tr bgcolor="#CCEEFF"> <td valign="top"> Dividend yield </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> </tr> <tr> <td valign="top"> Risk-free interest rate </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">0.9</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">0.8</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">0.6</td> <td valign="bottom" nowrap="nowrap">% </td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Volatility </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">90.5</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">90.2</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">80.7</td> <td valign="bottom" nowrap="nowrap">% </td> </tr> <tr> <td valign="top"> Expected life </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">5.0 years</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">4.5 years</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">4.3 years</td> </tr> </table> </div>

<div> The carrying amounts of our financial instruments reported on the balance sheet at March 31, 2013 approximated fair value due either to length to maturity or existence of variable interest rates, which approximate prevailing market rates. </div>

2163000

4.48

-207000

<div> Inventory costs consist of the amount paid to acquire inventory, net of vendor consideration and purchase discounts, the cost of equipment added, reconditioning costs, and transportation costs relating to acquiring inventory for sale. We state new and used boat, motor, and trailer inventories at the lower of cost, determined on a specific-identification basis, or market. We state parts and accessories at the lower of cost, determined on an average cost basis, or market. We utilize our historical experience, the aging of the inventories, and our consideration of current market trends as the basis for determining a lower of cost or market valuation allowance. As of September 30, 2012 and March 31, 2013, our lower of cost or market valuation allowance was $2.8 million and $2.4 million, respectively. If events occur and market conditions change, causing the fair value to fall below carrying value, the lower of cost or market valuation allowance could increase. </div>

31000

-6354000

<div> 3. REVENUE RECOGNITION:  We recognize revenue from boat, motor, and trailer sales, and parts and service operations at the time the boat, motor, trailer, or part is delivered to or accepted by the customer or the service is completed. We recognize deferred revenue from service operations and slip and storage services on a straight-line basis over the term of the contract or when service is completed. We recognize commissions earned from a brokerage sale at the time the related brokerage transaction closes. We recognize commissions earned by us for placing notes with financial institutions in connection with customer boat financing when we recognize the related boat sales. We recognize marketing fees earned on credit life, accident, disability, gap, and hull insurance products sold by third-party insurance companies at the later of customer acceptance of the insurance product as evidenced by contract execution or when the related boat sale is recognized. Pursuant to negotiated agreements with financial and insurance institutions, we are charged back for a portion of these fees should the customer terminate or default on the related finance or insurance contract before it is outstanding for a stipulated minimum period of time. We base the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, on our experience with repayments or defaults on the related finance or insurance contracts. We also recognize commissions earned on extended warranty service contracts sold on behalf of third-party insurance companies at the later of customer acceptance of the service contract terms as evidenced by contract execution or recognition of the related boat sale. We are charged back for a portion of these commissions should the customer terminate or default on the service contract prior to its scheduled maturity. We determine the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, based upon our experience with terminations or defaults on the service contracts. </div> <div> 2. BASIS OF PRESENTATION:  These unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information, the instructions to Quarterly Report on Form 10-Q, and Rule 10-01 of Regulation S-X and should be read in conjunction with our Annual Report on Form 10-K for the fiscal year ended September 30, 2012. Accordingly, these unaudited condensed consolidated financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. All adjustments, consisting of only normal recurring adjustments considered necessary for fair presentation, have been reflected in these unaudited condensed consolidated financial statements. As of March 31, 2013, our financial instruments consisted of cash and cash equivalents, accounts receivable, accounts payable, customer deposits and short-term borrowings. The carrying amounts of our financial instruments reported on the balance sheet at March 31, 2013 approximated fair value due either to length to maturity or existence of variable interest rates, which approximate prevailing market rates. The operating results for the three and six months ended March 31, 2013 are not necessarily indicative of the results that may be expected in future periods. The preparation of unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. The estimates made by us in the accompanying unaudited condensed consolidated financial statements include valuation allowances, valuation of goodwill and intangible assets, valuation of long-lived assets, and valuation of accruals. Actual results could differ from those estimates. Unless the context otherwise requires, all references to “MarineMax” mean MarineMax, Inc. prior to its acquisition of five previously independent recreational boat dealers in March 1998 (including their related real estate companies) and all references to the “Company,” “our company,” “we,” “us,” and “our” mean, as a combined company, MarineMax, Inc. and the 23 recreational boat dealers, two boat brokerage operations, and two full-service yacht repair operations acquired to date (the “acquired dealers,” and together with the brokerage and repair operations, “operating subsidiaries” or the “acquired companies”). The unaudited condensed consolidated financial statements include our accounts and the accounts of our subsidiaries, all of which are wholly owned. All significant intercompany transactions and accounts have been eliminated. </div> <div> 10. EMPLOYEE STOCK PURCHASE PLAN:  During February 2012, our stockholders approved a proposal to amend our 2008 Employee Stock Purchase Plan (“Stock Purchase Plan”) to increase the number of shares available under that plan by 500,000 shares. The Stock Purchase Plan as amended provides for up to 1,000,000 shares of common stock to be available for purchase by our regular employees who have completed at least one year of continuous service. In addition, there were 52,837 shares of common stock available under our 1998 Employee Stock Purchase Plan, which have been made available for issuance under our Stock Purchase Plan. The Stock Purchase Plan provides for implementation of up to 10 annual offerings beginning on the first day of October starting in 2008, with each offering terminating on September 30 of the following year. Each annual offering may be divided into two six-month offerings. For each offering, the purchase price per share will be the lower of (i) 85% of the closing price of the common stock on the first day of the offering or (ii) 85% of the closing price of the common stock on the last day of the offering. The purchase price is paid through periodic payroll deductions not to exceed 10% of the participant’s earnings during each offering period. However, no participant may purchase more than $25,000 worth of common stock annually. We used the Black-Scholes model to estimate the fair value of options granted to purchase shares issued pursuant to the Stock Purchase Plan. The expected term of options granted is derived from the output of the option pricing model and represents the period of time that options granted are expected to be outstanding. Volatility is based on the historical volatility of our common stock. The risk-free rate for periods within the contractual term of the options is based on the U.S. Treasury yield curve in effect at the time of grant. The following are the weighted average assumptions used for each respective period:   <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="92%" align="center">  <tr> <td width="60%"></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="6" align="center">Three Months Ended March 31,</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="6" align="center">Six Months Ended March 31,</td> <td valign="bottom"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> </tr>  <tr bgcolor="#CCEEFF"> <td valign="top"> Dividend yield </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> </tr> <tr> <td valign="top"> Risk-free interest rate </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.1</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.1</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.1</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">0.1</td> <td valign="bottom" nowrap="nowrap">% </td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Volatility </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">58.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">65.9</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">58.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">65.9</td> <td valign="bottom" nowrap="nowrap">% </td> </tr> <tr> <td valign="top"> Expected life </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">six months</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">six months</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">six months</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">six months</td> </tr> </table> </div> 155363 P1081D P361D P18M P1Y 2015-06-30 2 <div> 9. THE INCENTIVE STOCK PLANS:  During February 2013, our stockholders approved a proposal to amend the 2011 Stock-Based Compensation Plan (“2011 Plan”) to increase the 1,200,456 share threshold by 1,000,000 shares to 2,200,456 shares. During January 2011, our stockholders approved a proposal to authorize our 2011 Plan, which replaced our 2007 Incentive Compensation Plan (“2007 Plan”). Our 2011 Plan provides for the grant of stock options, stock appreciation rights, restricted stock, stock units, bonus stock, dividend equivalents, other stock related awards, and performance awards (collectively “awards”), that may be settled in cash, stock, or other property. Our 2011 Plan is designed to attract, motivate, retain, and reward our executives, employees, officers, directors, and independent contractors by providing such persons with annual and long-term performance incentives to expend their maximum efforts in the creation of stockholder value. Subsequent to the February 2013 amendment described above, the total number of shares of our common stock that may be subject to awards under the 2011 Plan is equal to 2,000,000 shares, plus (i) any shares available for issuance and not subject to an award under the 2007 Plan, which was 200,456 shares at the time of approval of the 2011 Plan, (ii) the number of shares with respect to which awards granted under the 2011 Plan and the 2007 Plan terminate without the issuance of the shares or where the shares are forfeited or repurchased; (iii) with respect to awards granted under the 2011 Plan and the 2007 Plan, the number of shares that are not issued as a result of the award being settled for cash or otherwise not issued in connection with the exercise or payment of the award; and (iv) the number of shares that are surrendered or withheld in payment of the exercise price of any award or any tax withholding requirements in connection with any award granted under the 2011 Plan and the 2007 Plan. The 2011 Plan terminates in January 2021, and awards may be granted at any time during the life of the 2011 Plan. The date on which awards vest are determined by the Board of Directors or the Plan Administrator. The exercise prices of options are determined by the Board of Directors or the Plan Administrator and are at least equal to the fair market value of shares of common stock on the date of grant. The term of options under the 2011 Plan may not exceed ten years. The options granted have varying vesting periods. To date, we have not settled or been under any obligation to settle any awards in cash. The following table summarizes option activity from September 30, 2012 through March 31, 2013:   <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="100%" align="center">  <tr> <td width="60%"></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Shares Available for Grant</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Options Outstanding</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Aggregate Intrinsic  Value (in thousands)</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Weighted Average Exercise Price</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Weighted Average Remaining Contractual Life</td> <td valign="bottom"> </td> </tr>  <tr bgcolor="#CCEEFF"> <td valign="top"> Balance at September 30, 2012 </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,062,448</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,507,685</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">4,588</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">9.86</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">6.5</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr> <td valign="top"> Options authorized </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,000,000</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Options granted </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(557,250</td> <td valign="bottom" nowrap="nowrap">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">557,250</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">7.49</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr> <td valign="top"> Options cancelled/forfeited/expired </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">155,363</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(155,363</td> <td valign="bottom" nowrap="nowrap">) </td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">9.50</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Options exercised </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(336,989</td> <td valign="bottom" nowrap="nowrap">) </td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">5.04</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr> <td valign="top"> Balance at March 31, 2013 </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,660,561</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,572,583</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">14,817</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">9.99</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">7.0</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Exercisable at March 31, 2013 </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,831,743</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">10,019</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11.16</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">6.1</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> </table> The weighted average grant date fair value of options granted during the six months ended March 31, 2012 and 2013, was $4.26 and $4.48, respectively. The total intrinsic value of options exercised during the six months ended March 31, 2012 and 2013 was $170,000 and $2.2 million respectively. As of March 31, 2012 and 2013, there were approximately $2.0 million and $1.8 million, respectively, of unrecognized compensation costs related to non-vested options that are expected to be recognized over a weighted average period of 2.0 years and 2.3 years, respectively. The total fair value of options vested during the six months ended March 31, 2012 and 2013 was approximately $1.4 million and $1.6 million, respectively. We used the Black-Scholes model to estimate the fair value of options granted. The expected term of options granted is derived from the output of the option pricing model and represents the period of time that options granted are expected to be outstanding. Volatility is based on the historical volatility of our common stock. The risk-free rate for periods within the contractual term of the options is based on the U.S. Treasury yield curve in effect at the time of grant. The following are the weighted average assumptions used for each respective period:   <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="92%" align="center">  <tr> <td width="67%"></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="3%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="6" align="center">Three Months Ended March  31,</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="6" align="center">Six Months Ended March  31,</td> <td valign="bottom"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> </tr>  <tr bgcolor="#CCEEFF"> <td valign="top"> Dividend yield </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">0.0</td> <td valign="bottom" nowrap="nowrap">% </td> </tr> <tr> <td valign="top"> Risk-free interest rate </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">0.9</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">0.8</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">0.6</td> <td valign="bottom" nowrap="nowrap">% </td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Volatility </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">90.5</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">90.2</td> <td valign="bottom" nowrap="nowrap">% </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">80.7</td> <td valign="bottom" nowrap="nowrap">% </td> </tr> <tr> <td valign="top"> Expected life </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">5.0 years</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">4.5 years</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">4.3 years</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> </table> </div> -3778000 5 24300000 30000000 P6M P6M <div> 5. IMPAIRMENT OF LONG-LIVED ASSETS:  FASB Accounting Standards Codification 360-10-40, “Property, Plant, and Equipment—Impairment or Disposal of Long-Lived Assets” (“ASC 360-10-40”), requires that long-lived assets, such as property and equipment and purchased intangibles subject to amortization, be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of the asset is measured by comparison of its carrying amount to undiscounted future net cash flows the asset is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair market value. Estimates of expected future cash flows represent our best estimate based on currently available information and reasonable and supportable assumptions. Any impairment recognized in accordance with ASC 360-10-40 is permanent and may not be restored. Based upon our most recent analysis, we believe no impairment of long-lived assets existed at March 31, 2013. </div> 23 <div> 11. RESTRICTED STOCK AWARDS:  We have granted non-vested (restricted) stock awards (“restricted stock”) and restricted stock units (“RSUs”) to certain key employees pursuant to the 2011 Plan and the 2007 Plan. The restricted stock awards have varying vesting periods, but generally become fully vested at either the end of year four or the end of year five, depending on the specific award. Certain restricted stock awards granted in fiscal 2008 required certain levels of performance by us by September 2011 before they were earned; these metrics were not met, and the awards were forfeited. Certain RSUs granted in fiscal 2010, 2011, and 2012 require a minimum level of performance of our stock price compared with an index over designated time periods from the grant date before they are earned, or the awards will be forfeited. The stock underlying the RSUs will be delivered upon vesting. The performance metrics for the RSUs granted in fiscal 2010 were not met by the September 2012 measurement date, and the awards were forfeited. We accounted for the restricted stock awards granted using the measurement and recognition provisions of ASC 718. Accordingly, the fair value of the restricted stock awards is measured on the grant date and recognized in earnings over the requisite service period for each separately vesting portion of the award.   The following table summarizes restricted stock award activity from September 30, 2012 through March 31, 2013:   <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="76%" align="center">  <tr> <td width="74%"></td> <td valign="bottom" width="8%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="8%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Shares</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="center">Weighted Average  Grant Date Fair Value</td> <td valign="bottom"> </td> </tr>  <tr bgcolor="#CCEEFF"> <td valign="top"> Non-vested balance at September 30, 2012 </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">124,108</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6.62</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr> <td valign="top"> Changes during the period </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> Awards vested Awards forfeited </td> <td valign="bottom">  </td> <td valign="bottom">    </td> <td valign="bottom" align="right">(3,330 (4,000 </td> <td valign="bottom" nowrap="nowrap">)  )  </td> <td valign="bottom"> </td> <td valign="bottom">$ $ </td> <td valign="bottom" align="right">6.10 6.10 </td> <td valign="bottom" nowrap="nowrap">      </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr> <td valign="top"> Non-vested balance at March 31, 2013 </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">116,778</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6.65</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> </table> As of March 31, 2013, we had approximately $292,000 of total unrecognized compensation cost related to non-vested restricted stock awards. We expect to recognize that cost over a weighted average period of 1.4 years. </div> Implementation of up to 10 annual offerings beginning on the first day of October starting in 2008, with each offering terminating on September 30 of the following year 25000 0.10 0.85 <div> 8. STOCK-BASED COMPENSATION: We account for our stock-based compensation plans following the provisions of FASB Accounting Standards Codification 718, “Compensation — Stock Compensation” (“ASC 718”). In accordance with ASC 718, we use the Black-Scholes valuation model for valuing all stock-based compensation and shares purchased under our Employee Stock Purchase Plan. We measure compensation for restricted stock awards and restricted stock units at fair value on the grant date based on the number of shares expected to vest and the quoted market price of our common stock. For restricted stock units with market conditions, we utilize a Monte Carlo simulation embedded in a lattice model to determine the fair value. We recognize compensation cost for all awards in operations, net of estimated forfeitures, on a straight-line basis over the requisite service period for each separately vesting portion of the award. During the six months ended March 31, 2012 and 2013, we recognized stock-based compensation expense of approximately $1.9 million and $1.8 million, respectively, in selling, general, and administrative expenses in the unaudited condensed consolidated statements of operations. There were no tax benefits realized for tax deductions from option exercises for the six months ended March 31, 2012 or 2013. Cash received from option exercises under all share-based compensation arrangements for the six months ended March 31, 2012 and 2013, was approximately $458,000 and $2.0 million, respectively. We currently expect to satisfy share-based awards with registered shares available to be issued. </div> 2

P6M

0.001

0.659

0.000

P2Y3M18D

P4Y3M18D

0.006

0.807

0.000

P10Y 2021 P4Y 1.0 1.00 P5Y 1.2 2.75

1800000

336989

38335

10780

-3818000

1700000

1784000

268000

The interest rate for amounts outstanding under the amended Credit Facility is 383 basis points above the one-month London Inter-Bank Offering Rate ("LIBOR").

0.001

P1Y4M24D

3168000

-2378000

1392000

22622196

6761000

2335000

170000

1857000

1264000

9656000

388000

175827000

-0.08

-13420000

-1916000

-0.08

22622196

1637000

59952000

458000

-1643000

59564000

-116000

373000

2625000

235779000

-2624000

1400000

64000

2420000

4.26

282000

247000

10397000

-2032000

P6M

0.001

0.580

0.000

P2Y

P4Y6M

0.008

0.902

0.000

1900000

1000000

P550D P366D P1Y 0.54 0.50 0.07 0.49 0.42

23188450

830959

1550000

122358000

0.01

344000

0.01

24019409

37650000

36100000

40000

160008000

1166000

384000

P6M

0.001

0.659

0.000

1513653

22652294

601230

3384000

109614000

0.10

2297000

0.10

23253524

34378000

30994000

-116000

143992000

1203000

2181000

P6M

0.001

0.580

0.000

P5Y

0.009

0.905

0.000

1081856

0001057060 us-gaap:StockOptionsMember 2012-01-01 2012-03-31 0001057060 hzo:IncentiveStockPlansMember 2012-01-01 2012-03-31 0001057060 us-gaap:EmployeeStockMember 2012-01-01 2012-03-31 0001057060 2012-01-01 2012-03-31 0001057060 us-gaap:StockOptionsMember 2013-01-01 2013-03-31 0001057060 hzo:IncentiveStockPlansMember 2013-01-01 2013-03-31 0001057060 us-gaap:EmployeeStockMember 2013-01-01 2013-03-31 0001057060 2013-01-01 2013-03-31 0001057060 2011-10-01 2012-09-30 0001057060 2010-10-01 2011-09-30 0001057060 2009-10-01 2010-09-30 0001057060 2012-07-01 2012-07-31 0001057060 hzo:IncentiveStockPlanTwoThousandElevenMember 2013-02-01 2013-02-28 0001057060 us-gaap:StockOptionsMember 2011-10-01 2012-03-31 0001057060 us-gaap:SellingGeneralAndAdministrativeExpensesMember 2011-10-01 2012-03-31 0001057060 hzo:IncentiveStockPlansMember 2011-10-01 2012-03-31 0001057060 us-gaap:EmployeeStockMember 2011-10-01 2012-03-31 0001057060 2011-10-01 2012-03-31 0001057060 us-gaap:RestrictedStockMember 2012-10-01 2013-03-31 0001057060 us-gaap:StockOptionsMember 2012-10-01 2013-03-31 0001057060 us-gaap:ShortTermDebtMember 2012-10-01 2013-03-31 0001057060 us-gaap:AdditionalPaidInCapitalMember 2012-10-01 2013-03-31 0001057060 us-gaap:RetainedEarningsMember 2012-10-01 2013-03-31 0001057060 us-gaap:CommonStockMember 2012-10-01 2013-03-31 0001057060 us-gaap:SellingGeneralAndAdministrativeExpensesMember 2012-10-01 2013-03-31 0001057060 us-gaap:MaximumMemberus-gaap:ShortTermDebtMember 2012-10-01 2013-03-31 0001057060 us-gaap:MaximumMember 2012-10-01 2013-03-31 0001057060 us-gaap:MinimumMemberus-gaap:ShortTermDebtMember 2012-10-01 2013-03-31 0001057060 us-gaap:MinimumMember 2012-10-01 2013-03-31 0001057060 hzo:IncentiveStockPlanTwoThousandElevenMember 2012-10-01 2013-03-31 0001057060 hzo:IncentiveStockPlansMember 2012-10-01 2013-03-31 0001057060 us-gaap:EmployeeStockMember 2012-10-01 2013-03-31 0001057060 2012-10-01 2013-03-31 0001057060 us-gaap:AdditionalPaidInCapitalMember 2012-09-30 0001057060 us-gaap:TreasuryStockMember 2012-09-30 0001057060 us-gaap:RetainedEarningsMember 2012-09-30 0001057060 us-gaap:CommonStockMember 2012-09-30 0001057060 2012-09-30 0001057060 2011-09-30 0001057060 us-gaap:ShortTermDebtMember 2013-03-31 0001057060 us-gaap:AdditionalPaidInCapitalMember 2013-03-31 0001057060 us-gaap:TreasuryStockMember 2013-03-31 0001057060 us-gaap:RetainedEarningsMember 2013-03-31 0001057060 us-gaap:CommonStockMember 2013-03-31 0001057060 hzo:IncentiveStockPlanTwoThousandSevenMember 2013-03-31 0001057060 hzo:IncentiveStockPlanTwoThousandElevenMember 2013-03-31 0001057060 2013-03-31 0001057060 2012-03-31 0001057060 us-gaap:ShortTermDebtMember 2011-06-30 0001057060 hzo:IncentiveStockPlanTwoThousandElevenMemberus-gaap:MaximumMember 2013-02-28 0001057060 hzo:IncentiveStockPlanTwoThousandElevenMemberus-gaap:MinimumMember 2013-02-28 0001057060 2013-04-30 shares iso4217:USD pure iso4217:USD shares hzo:Store hzo:Location hzo:Operations hzo:Dealer hzo:Ratio

EX-101.SCH 7 hzo-20130331.xsd XBRL TAXONOMY EXTENSION SCHEMA 101 - Document - Document and Entity Information link:calculationLink link:presentationLink link:definitionLink 103 - Statement - Condensed Consolidated Statements of Operations link:calculationLink link:presentationLink link:definitionLink 104 - Statement - Condensed Consolidated Balance Sheets link:calculationLink link:presentationLink link:definitionLink 105 - Statement - Condensed Consolidated Balance Sheets (Parenthetical) link:calculationLink link:presentationLink link:definitionLink 106 - Statement - Condensed Consolidated Statement of Stockholders' Equity link:calculationLink link:presentationLink link:definitionLink 107 - Statement - Condensed Consolidated Statements of Cash Flows link:calculationLink link:presentationLink link:definitionLink 108 - Disclosure - Company Background link:calculationLink link:presentationLink link:definitionLink 109 - Disclosure - Basis of Presentation link:calculationLink link:presentationLink link:definitionLink 110 - Disclosure - Revenue Recognition link:calculationLink link:presentationLink link:definitionLink 111 - Disclosure - Inventories link:calculationLink link:presentationLink link:definitionLink 112 - Disclosure - Impairment of Long-Lived Assets link:calculationLink link:presentationLink link:definitionLink 113 - Disclosure - Income Taxes link:calculationLink link:presentationLink link:definitionLink 114 - Disclosure - Short-Term Borrowings link:calculationLink link:presentationLink link:definitionLink 115 - Disclosure - Stock-Based Compensation link:calculationLink link:presentationLink link:definitionLink 116 - Disclosure - The Incentive Stock Plans link:calculationLink link:presentationLink link:definitionLink 117 - Disclosure - Employee Stock Purchase Plan link:calculationLink link:presentationLink link:definitionLink 118 - Disclosure - Restricted Stock Awards link:calculationLink link:presentationLink link:definitionLink 119 - Disclosure - Net Income (Loss) Per Share link:calculationLink link:presentationLink link:definitionLink 120 - Disclosure - Commitments and Contingencies link:calculationLink link:presentationLink link:definitionLink 121 - Disclosure - Basis of Presentation (Policies) link:calculationLink link:presentationLink link:definitionLink 122 - Disclosure - The Incentive Stock Plans (Tables) link:calculationLink link:presentationLink link:definitionLink 123 - Disclosure - Employee Stock Purchase Plan (Tables) link:calculationLink link:presentationLink link:definitionLink 124 - Disclosure - Restricted Stock Awards (Tables) link:calculationLink link:presentationLink link:definitionLink 125 - Disclosure - Net Income (Loss) Per Share (Tables) link:calculationLink link:presentationLink link:definitionLink 126 - Disclosure - Company Background - Additional Information (Detail) link:calculationLink link:presentationLink link:definitionLink 127 - Disclosure - Basis of Presentation - Additional Information (Detail) link:calculationLink link:presentationLink link:definitionLink 128 - Disclosure - Inventories - Additional Information (Detail) link:calculationLink link:presentationLink link:definitionLink 129 - Disclosure - Short-Term Borrowings - Additional Information (Detail) link:calculationLink link:presentationLink link:definitionLink 130 - Disclosure - Stock-Based Compensation - Additional Information (Detail) link:calculationLink link:presentationLink link:definitionLink 131 - Disclosure - The Incentive Stock Plans - Additional Information (Detail) link:calculationLink link:presentationLink link:definitionLink 132 - Disclosure - The Incentive Stock Plans - Incentive Stock Plans Option Activity (Detail) link:calculationLink link:presentationLink link:definitionLink 133 - Disclosure - The Incentive Stock Plans - Weighted Average Assumptions of Incentive Stock Plans (Detail) link:calculationLink link:presentationLink link:definitionLink 134 - Disclosure - Employee Stock Purchase Plan - Additional Information (Detail) link:calculationLink link:presentationLink link:definitionLink 135 - Disclosure - Employee Stock Purchase Plan - Weighted Average Assumptions of Employee Stock Purchase Plan (Detail) link:calculationLink link:presentationLink link:definitionLink 136 - Disclosure - Restricted Stock Awards - Additional Information (Detail) link:calculationLink link:presentationLink link:definitionLink 137 - Disclosure - Restricted Stock Awards - Restricted Stock Award Activity (Detail) link:calculationLink link:presentationLink link:definitionLink 138 - Disclosure - Net Income (Loss) Per Share - Basic and Diluted Net Income (Loss) Per Share (Detail) link:calculationLink link:presentationLink link:definitionLink 139 - Disclosure - Net Income (Loss) Per Share - Additional Information (Detail) link:calculationLink link:presentationLink link:definitionLink EX-101.CAL 8 hzo-20130331_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE EX-101.DEF 9 hzo-20130331_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE EX-101.LAB 10 hzo-20130331_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE Accounting Policies [Abstract] Accounting Policies [Abstract] Accounts Payable Current Accounts payable Accounts Receivable Net Current Accounts receivable, net Accrued Liabilities Current Accrued expenses Additional Paid In Capital Common Stock Additional paid-in capital Additional Paid In Capital [Member] Additional Paid-in Capital [Member] Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value Stock-based compensation Adjustments To Reconcile Net Income Loss To Cash Provided By Used In Operating Activities [Abstract] Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Advances on new inventory from original invoice date period. Advances On New Inventory From Original Invoice Date Period Advances on new inventory mature date Advances on used inventory from used inventory date period. Advances On Used Inventory From Used Inventory Date Period Advances on used inventory mature Allocated Share Based Compensation Expense Stock-based compensation expense, approximately Amendment Flag Amendment Flag Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount Anti-dilutive securities excluded from earnings per share calculation Antidilutive Securities Excluded From Computation Of Earnings Per Share By Antidilutive Securities [Axis] Antidilutive Securities [Axis] Antidilutive Securities Name [Domain] Antidilutive Securities, Name [Domain] Assets Total assets Assets [Abstract] ASSETS Assets Current Total current assets Assets Current [Abstract] CURRENT ASSETS: Award Type [Axis] Award Type [Axis] Boat brokerage operations number. Boat Brokerage Operations Number Boat brokerage operations Brunswick marine sales excess representation. Brunswick Marine Sales Excess Representation Excess representation of Brunswick marine sales Cash And Cash Equivalents At Carrying Value CASH AND CASH EQUIVALENTS, end of period CASH AND CASH EQUIVALENTS, beginning of period Cash and cash equivalents Cash And Cash Equivalents Period Increase Decrease NET INCREASE IN CASH AND CASH EQUIVALENTS CGI facility advances outstanding period. Cgi Facility Advances Outstanding Period CGI Facility advances outstanding period CGI facility advances term. Cgi Facility Advances Term CGI Facility advances term Commitments And Contingencies Disclosure [Abstract] Commitments and Contingencies Disclosure [Abstract] Commitments And Contingencies Disclosure [Text Block] Commitments and Contingencies Common Stock [Member] Common Stock [Member] Common Stock Par Or Stated Value Per Share Common stock, par value Common Stock Shares Authorized Common stock, shares authorized Common Stock Shares Issued Common stock, shares issued Common Stock Shares Outstanding Common stock, shares outstanding Common Stock Value Common stock, $.001 par value, 40,000,000 shares authorized, 23,701,050 and 24,087,154 shares issued and 22,910,150 and 23,296,254 shares outstanding at September 30, 2012 and March 31, 2013, respectively Consolidation Policy [Text Block] Consolidation BASIS OF PRESENTATION Consolidation [Text Block] Basis of Presentation Cost Of Goods And Services Sold Cost of sales Credit facility subject to extension for two one year periods. Credit Facility Subject To Extension For Two One Year Periods Subject to additional extension for two one-year periods Current Fiscal Year End Date Current Fiscal Year End Date Current ratio. Current Ratio Current ratio Customer Deposits Current Customer deposits Debt Disclosure [Abstract] Debt Disclosure [Abstract] Debt Instrument Basis Spread On Variable Rate Interest rate for amounts outstanding under the amended Credit Facility Debt Instrument Covenant Compliance Debt instrument, covenant compliance Debt Instrument Interest Rate Terms Credit Facility interest rate description Debt Instrument Maturity Date Maturity date Depreciation Depletion And Amortization Depreciation and amortization Dilutive Securities Included And Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] Dilutive Securities Included And Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items] Dilutive Securities Included And Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] Disclosure Of Compensation Related Costs Sharebased Payments [Abstract] Disclosure of Compensation Related Costs, Share-based Payments [Abstract] Document Document and Entity Information [Abstract] Document Document And Entity Information [Abstract] Document Documentand Entity Information [Abstract] Document Fiscal Period Focus Document Fiscal Period Focus Document Fiscal Year Focus Document Fiscal Year Focus Document Period End Date Document Period End Date Document Type Document Type Earnings Per Share [Abstract] Earnings Per Share [Abstract] Earnings Per Share Basic Basic net income (loss) per common share Earnings Per Share Diluted Diluted net income (loss) per common share Earnings Per Share [Text Block] Net Income (Loss) Per Share Economic conditions geographic revenue percentage. Economic Conditions Geographic Revenue Percentage Economic conditions in Florida, Revenue Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items] Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] Employee Service Share Based Compensation Allocation Of Recognized Period Costs Report Line [Domain] Employee Service Share-based Compensation, Allocation of Recognized Period Costs, Report Line [Domain] Employee Service Share Based Compensation Cash Received From Exercise Of Stock Options Cash received from option exercises under all share-based compensation arrangements Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized Period For Recognition 1 Weighted average period Weighted average period unrecognized compensation costs related to non-vested options Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized Share Based Awards Other Than Options Unrecognized compensation cost related to non-vested restricted stock awards Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized Stock Options Unrecognized compensation costs related to non-vested options Employee Service Share Based Compensation Tax Benefit Realized From Exercise Of Stock Options Tax benefits of options exercised Employee Stock [Member] Employee Stock Purchase Plan [Member] EMPLOYEE STOCK PURCHASE PLAN Employee Stock Purchase Plan [Text Block] Employee Stock Purchase Plan Entity Central Index Key Entity Central Index Key Entity Common Stock Shares Outstanding Entity Common Stock, Shares Outstanding Entity Filer Category Entity Filer Category Entity Registrant Name Entity Registrant Name Equity Component [Domain] Equity Component [Domain] Excess Representation of Brunswick marine sales including Sea Ray boat sales. Excess Representation Of Marine Sales Including Other Sales Excess representation of Brunswick marine sales including Sea Ray boat sales Fair Value Of Financial Instruments Policy Fair Value of Financial Instruments Full service yacht repair operations number. Full Service Yacht Repair Operations Number Full-service yacht repair operations Gain Loss On Sale Of Insurance Block Gain on insurance settlements Gain Loss On Sale Of Property Plant Equipment (Gain) loss on sale of property and equipment Gross Profit Gross profit Impairment Or Disposal Of Long Lived Assets Policy [Text Block] Property Plant and Equipment Impairment or Disposal of Long Lived Assets Incentive stock plans. Incentive Stock Plans [Member] Incentive Stock Plans [Member] THE INCENTIVE STOCK PLANS Incentive Stock Plans [Text Block] The Incentive Stock Plans Incentive stock plan two thousand eleven member. Incentive Stock Plan Two Thousand Eleven [Member] Incentive Stock Plan 2011 [Member] Incentive stock plan two thousand seven member. Incentive Stock Plan Two Thousand Seven [Member] Incentive Stock Plan 2007 [Member] Income loss before income tax benefit. Income Loss Before Income Tax Benefit Income (loss) before income tax benefit (provision) Income Statement [Abstract] Income Statement [Abstract] Income Tax Disclosure [Abstract] Income Tax Disclosure [Abstract] Income Tax Disclosure [Text Block] Income Taxes Income Taxes Paid Income taxes Income Tax Expense Benefit Income tax benefit (provision) Income Tax Policy [Text Block] Income Taxes Increase Decrease In Accounts Payable Accounts payable Increase Decrease In Accounts Receivable Accounts receivable, net Increase Decrease In Accrued Liabilities And Other Operating Liabilities Accrued expenses and long-term liabilities Increase Decrease In Customer Deposits Customer deposits Increase Decrease In Inventories Inventories, net Increase Decrease In Operating Assets [Abstract] (Increase) decrease in - Increase Decrease In Operating Liabilities [Abstract] Increase (decrease) in - Increase Decrease In Prepaid Deferred Expense And Other Assets Prepaid expenses and other assets Incremental Common Shares Attributable To Share Based Payment Arrangements Effect of dilutive options Independent recreational boat dealers in number. Independent Recreational Boat Dealers In Number Previously independent recreational boat dealers Interest Expense Interest expense Interest Paid Interest Inventory Disclosure [Abstract] Inventory Disclosure [Abstract] Inventory Disclosure [Text Block] Inventories Inventory financing additional available borrowings. Inventory Financing Additional Available Borrowings Additional borrowings Inventory financing floor plan financing commitment. Inventory Financing Floor Plan Financing Commitment Floor plan financing commitment Inventory financing maximum borrowing capacity. Inventory Financing Maximum Borrowing Capacity Current amount of borrowing availability Inventory financing previous borrowing capacity. Inventory Financing Previous Borrowing Capacity Previous amount of borrowing availability Inventory financing unused line fee. Inventory Financing Unused Line Fee Unused line fee on the unused portion of the amended Credit Facility Inventory Net Inventories, net Inventory Policy [Text Block] Inventories Inventory Valuation Reserves Inventories market valuation allowance Liabilities Total liabilities Liabilities And Stockholders Equity Total liabilities and stockholders' equity Liabilities And Stockholders Equity [Abstract] LIABILITIES AND STOCKHOLDERS' EQUITY Liabilities Current Total current liabilities Liabilities Current [Abstract] CURRENT LIABILITIES: Liabilities Noncurrent Long-term liabilities Line Of Credit Facility Covenant Terms Maximum Leverage Ratio Line Of Credit Facility Covenant Terms Maximum Leverage Ratio Leverage ratio Long Term Debt Long-term debt Maximum [Member] Maximum [Member] Minimum [Member] Minimum [Member] Nature Of Operations Company Background Net Cash Provided By Used In Financing Activities Net cash provided by financing activities Net Cash Provided By Used In Financing Activities [Abstract] CASH FLOWS FROM FINANCING ACTIVITIES: Net Cash Provided By Used In Investing Activities Net cash used in investing activities Net Cash Provided By Used In Investing Activities [Abstract] CASH FLOWS FROM INVESTING ACTIVITIES: Net Cash Provided By Used In Operating Activities Net cash provided by (used in) operating activities Net Cash Provided By Used In Operating Activities [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES: Net Income Loss Net loss Net income (loss) Number Of States In Which Entity Operates Number of states wherein retail locations are established Number Of Stores Number of retail locations Operating Income Loss Income (loss) from operations Organization Consolidation And Presentation Of Financial Statements [Abstract] Organization, Consolidation and Presentation of Financial Statements [Abstract] Other Assets Noncurrent Other long-term assets, net Payment due to new inventory subject to curtailment. Payment Due To New Inventory Subject To Curtailment Payment of new inventory Payment due to used inventory subject to curtailment. Payment Due To Used Inventory Subject To Curtailment Payment of used inventory Payments To Acquire Businesses Net Of Cash Acquired Net cash used in acquisition of businesses, primarily inventory Payments To Acquire Property Plant And Equipment Purchases of property and equipment Plan Name [Axis] Plan Name [Axis] Plan Name [Domain] Plan Name [Domain] Preferred Stock Par Or Stated Value Per Share Preferred stock, par value Preferred Stock Shares Authorized Preferred stock, shares authorized Preferred Stock Shares Issued Preferred stock, shares issued Preferred Stock Shares Outstanding Preferred stock, shares outstanding Preferred Stock Value Preferred stock, $.001 par value, 1,000,000 shares authorized, none issued or outstanding at September 30, 2012 and March 31, 2013 Prepaid Expense And Other Assets Current Prepaid expenses and other current assets Proceeds From Insurance Settlement Investing Activities Proceeds from insurance settlements Proceeds From Issuance Of Shares Under Incentive And Share Based Compensation Plans Including Stock Options Net proceeds from issuance of common stock under incentive compensation and employee purchase plans Proceeds From Repayments Of Short Term Debt Net borrowings on short-term borrowings Proceeds From Sale Of Property Plant And Equipment Proceeds from sale of property and equipment IMPAIRMENT OF LONG-LIVED ASSETS Property Plant And Equipment Impairment Or Disposal Disclosure [Text Block] Impairment of Long-Lived Assets Property Plant And Equipment Net Property and equipment, net Range [Axis] Range [Axis] Range [Member] Range [Domain] Recreational boat dealers in number. Recreational Boat Dealers In Number Recreational boat dealers RESTRICTED STOCK AWARDS Restricted Stock Awards [Text Block] Restricted Stock Awards Restricted Stock [Member] Restricted stock awards [Member] Retained Earnings Accumulated Deficit Retained earnings (accumulated deficit) Retained Earnings [Member] Retained Earnings (Accumulated Deficit) [Member] Revenue Recognition Policy [Text Block] Revenue Recognition REVENUE RECOGNITION Revenue Recognition [Text Block] Revenue Recognition Sales Revenue Goods Net Percentage Revenue from sale of new Brunswick boats Sales Revenue Net Revenue Schedule Of Antidilutive Securities Excluded From Computation Of Earnings Per Share [Table] Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table] Schedule Of Employee Service Share Based Compensation Allocation Of Recognized Period Costs By Report Line [Axis] Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs, by Report Line [Axis] Schedule Of Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Table] Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table] Schedule Of Share Based Compensation Arrangements By Share Based Payment Award [Table] Schedule of Share-based Compensation Arrangements by Share-based Payment Award [Table] Schedule Of Share Based Compensation Restricted Stock Units Award Activity Table [Text Block] Restricted Stock Award Activity Schedule Of Share Based Compensation Stock Options Activity Table [Text Block] Incentive Stock Plans Option Activity Schedule Of Share Based Payment Award Employee Stock Purchase Plan Valuation Assumptions Table [Text Block] Weighted Average Assumptions of Employee Stock Purchase Plan Schedule Of Share Based Payment Award Stock Options Valuation Assumptions Table [Text Block] Weighted Average Assumptions of Incentive Stock Plans Schedule Of Short Term Debt [Table] Schedule of Short-term Debt [Table] Schedule Of Weighted Average Number Of Shares Table [Text Block] Basic and Diluted Net Income (Loss) Per Share Selling General And Administrative Expense Selling, general, and administrative expenses Selling General And Administrative Expenses [Member] Selling, general, and administrative expenses [Member] Share Based Compensation Stock-based compensation expense, net Share based compensation arrangement by share based payment award, award implementation description. Share Based Compensation Arrangement By Share Based Payment Award Award Implementation Description Annual offerings description Share Based Compensation Arrangement By Share Based Payment Award Award Requisite Service Period 1 Stock Purchase Plan, requisite continuous service Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited In Period Share, Awards forfeited Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeitures Weighted Average Grant Date Fair Value Weighted Average Grant Date Fair Value, Awards forfeited Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Number Shares, Non-vested ending balance Shares, Non-vested beginning balance Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Nonvested Weighted Average Grant Date Fair Value Weighted Average Grant Date Fair Value, Non-vested, ending balance Weighted Average Grant Date Fair Value, Non-vested, beginning balance Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period Shares, Awards vested Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested In Period Weighted Average Grant Date Fair Value Weighted Average Grant Date Fair Value, Awards vested Share based compensation arrangement by share based payment award equity instruments other than options vesting period. Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vesting Period Vesting periods of restricted stock award Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate Dividend yield Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term 1 Expected life Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate Volatility Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate Risk-free interest rate Share Based Compensation Arrangement By Share Based Payment Award [Line Items] Share-based Compensation Arrangement by Share-based Payment Award [Line Items] Share based compensation arrangement by share based payment award maximum number of common stock value per employee. Share Based Compensation Arrangement By Share Based Payment Award Maximum Number Of Common Stock Value Per Employee Maximum common stock value purchased by participant annually Share Based Compensation Arrangement By Share Based Payment Award Number Of Additional Shares Authorized Additional shares threshold Common stock available under Employee Stock Purchase Plan EX-101.PRE 11 hzo-20130331_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 12 R33.htm IDEA: XBRL DOCUMENT

Employee Stock Purchase Plan - Additional Information (Detail) (USD $)	6 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Common stock	1,000,000	500,000
Common stock available under Employee Stock Purchase Plan	52,837
Stock Purchase Plan, requisite continuous service	1 year
Annual offerings description	Implementation of up to 10 annual offerings beginning on the first day of October starting in 2008, with each offering terminating on September 30 of the following year
Closing price of common stock on the first and last day of the offering	85.00%
Percentage not exceeding to periodic payment of purchase price	10.00%
Maximum common stock value purchased by participant annually	$ 25,000

- Definition

The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested).

+ References+ Details

XML 13 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 14 R25.htm IDEA: XBRL DOCUMENT

Company Background - Additional Information (Detail)	12 Months Ended
Company Background - Additional Information (Detail)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010	Mar. 31, 2013 Location Store
Accounting Policies [Abstract]
Number of retail locations				55
Number of states wherein retail locations are established				18
Revenue from sale of new Brunswick boats	47.00%
Excess representation of Brunswick marine sales	7.00%
Excess representation of Brunswick marine sales including Sea Ray boat sales	42.00%
Economic conditions in Florida, Revenue	49.00%	50.00%	54.00%

ZIP 15 0001193125-13-204388-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001193125-13-204388-xbrl.zip M4$L#!!0````(`,V`IT+6F7.ZNX0``/_/!``0`!P`:'IO+3(P,3,P,S,Q+GAM M;%54"0`#PEZ)4<)>B5%U>`L``00E#@``!#D!``#L76MOXS:S_AX@_T&OBQ8M M$":D+I28[>X+7=O@;"Y-Y83B<"SE#_?S?ITXD?>5I%B;QQQ8YQ"V)Q^TD"./[CZU>AORL'88M*S_]!2+J\E)PDCGD4\6?ISS:/>.KG7#J)18\VAYOM M7H?'^8%TZV<\D))8^M.Z_"S)AT22'O*\>WQT]/CX>)BFP>`QA^VDCC#V@W25Q!FT[G3]^%DRHTBZ%+TR MZ9)G//W*@\/^0Y]NTT@"3./L8VN$/7'Y,$GOC^`5RE'81Z=5MCP6=Z,Y[:,P M_EO`-VPO+E3:/RI%:\(8.RKN#IJ&6:+*1)]'3-EB^.PLG/9D:$J._CS]?-5^ MX!T?C7,`DG+O^]UASSL_NRWZ]6]`?R(C3)!"!ET"_O*B@J*,MP_ODZ]'<&-* MJ_RWI1.<:\S M73R"/#T2;!]!"YZ&[6$'F!>+^R0Q&NO7R].9"G/#OOY86"!:4KM9,XYT_YI2"3)]'- MA4NPJA@((:(0C'[#&,LW5]?.#;XI.%`5?`-*NQ>'99^L>&)+"G@[[/@1"//) MF=>2PN!C*PQN="S&_X;:3+8TVT.JH[A(U72*3.P09-JVYS)/MJ@AW\@W&KP, M:ZU/LDH41JCZ\]%R3)0,]Z?^<7';$MI?Z$\>9X5^-M/4C^^YL`W6\TN3"_]9 M7#(?_30XZW5N>7I^5S[?[.4/21K^`T9D58QDV8`_-4HUK#\9FJK).OPR&%&> M-%W'NK(J?KKK,EEG&M(QT9"J,QTQYLA(ME5+Q_`:>/J-4)DWJH`0MSX1^*5J M].>CQE!Y7Z#+"N"!%^`QD[?MFI2RL'>K6PO35@U/5Q3DR#98"\LTD.%:+K*(`2\3^A,K M`VL!JD[K0[4A36?[V8,9!^)_[O_UPJ]^!/TS,[?]-'V&H?C=CWI\;:!F294R M#I9G*0JSL(%#$&U?\]/`#00WOQ21,7K0MCMI7P4NPGA4SQ3,57L M(8=1`ZF&80-JIH-4E3*LP]L`F$9EG8 M?LUT55X_715"-4<#K8\5J@G=IB*FJ!3^\CQ`R#28HY?3%4`C*AB;>G3;(@3J M!=I]XFD[S/S;B(\-;O\.OX`XK5;8;[H\O9DT+_+$;&?@OWG,02X870A%;(PL MUP*19:YGVZYERIY1#@`$(H0'X-\F< MK+<^J7A"LY0#1BKAYCA$#3MAX`#?\33M6\GM%B%Y"CSSZ:_R M^CGT;\,HS$.>V3WH$^>;-%=+\4@H\,BP08T*EY.43XQBUP\#]TD("`>Z',0]`*'WX40 MR6T=WPKX(TAF,/5'.5_,2)7Q$I.M8X[!H#)%TZK.5DGLF.'J97G2X:G#NTD6 M;J^8$K&,8,BJ6C5+)8,JIF\&4&.QX/L-4=36 M)W;(6"/QX?(1"BA]L4.8P5!RF&,0W9SQ?%L5(^A%>)RF537]'`ZJO`[78J'! MUO$&XB`K6,=5YD9);FP.E6[[9AQO7<.6X5D>TAV`1%4<#QF69H(VTQ37LCS' M<.E(>")0T719,Y1&YDG)>3-QWU<_C(0T>DGZ"_1=7^*6PM<`;:."4"%3IZ!U ML&TC0[8(4JC'7&*"A"G&"+YBG812K%%2?_@W#D`5YA$W&PQ.>TLUCM'ZI*JT M:D2G4CY#TP@GI8"OG_O3G/L\L32NF9YN$\]%NJK*,-,,`RR131!CEFU21:., MNL"A\!+4L0AW-ODSHUOPU(IP^"&)`IYFPF-;>;=N`P9$FQHL+.)CP?K729;U MMFWAPBB&U=")ILY9^RHIKTG_E5B);+ZT2..;<`*'CN4F#8XA>QY67(:HBW6D M`DR(Z9:*9&K+3,'$H":I&AQ"J*X;->C#50&9*69;&K5I?=4Q5<"FA&?3%L[6 M26>:)0]/67@3(=9^9:JS65R-\9+$]X.=W\:8F4B^L1Q9IL1UD&FH M#&)J["++,3WD@F@353<8-=E-L=XQRL,(J=N?`K&&G[=L"D2QE4^,;4B!:-R> MCJU_%.&'X^?<\\.T=F.Z[-(0-3R&7:HAS=-AH&1P0BR7JL@T0=M2AF77\H9+ M0_20:AMU019"-L^67_CI>7J5BZV#HNT%3PMZ-@#S&CYRF=J"R:RMO5ERXZ;27^5S>&J!02\-9CHXC$+ M!-0AKH%MU05-H"A(Q8J)@#43:9HI&Y1YML[4TJ!I(TJ@2NABU[KFL+06KUJ9 M\*JKE#G5Q>1X+L^8( M*,/L)/[C(6P_E+4=Y]VBBF_]B?,Y:1=6K9ZY4_@ZT^;.3`86+/(T$:C68L58 MH?L8E>>N],RLN-GNC`T*S!D4RU7+-2<[8YB<.DROW\*H2\38*B%*U5Y-(7VF M3+Y/AXM..%Q+L+21_.E)(.K)GR:UY4^;01`*]>A'%WX8G,2VWPW+,&P`X-;) MN2+V%@BCREAJSD).JIP+F%XB&`AQPNRJ"[YKA6%5J9,35B94T1AQ# M-PWD8`BW50)1'/-4$QF>;IH:8XIJ6F4V"XRXHHVPO"0+8Z+^#O93U**J`BY6 M-=F"'91B7M\N#F=O%Z\G5C/AR386`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`Z)-]4'?H@BVX6A8%,$J.B98FQ?WOZZE:C6O(`:%>`",6(__DB1!!M[S!81`P#1$0VNS-[Z7,QD$ MFJY)+),APHB'5%W5A<[!R+0MS=,(_*/C?M7FH:J/:)JY=+_[4L):`NRE2@D' M`38]I/*_KI3P-3"OX6EL22GA!IS'-RTEW("6+4L):75G=$&3JKBM;R17@UEJ0U''>)DC29$4SFQEV-E*0U/XJB M)(W*=$P#-EJ2M@&UIQ6?G:+J^"<+-EZ2MF'#74-)6NV561NPXD76F&888T=I MKEB9]1X6N\H*)::NENM92]G,!J:M7&R4Z^/.RN*RF:VN81@"]XH:AD'4-.6SV!4?91U\9]L+LS:8 M>IZ&2>#!M17<4B*^^3JSV$RS,1"J.\AU9!LX$*>1J1J%GP[63<^@*C/*W?[? MY/([L3-)FD7U%^ZG;T&S.(((HKGSNNTO9">M\5>Q&7FC%?A7H09(0P0TJ?]%FTO5!_G?K"!;IZ M[MPFT5N0#"+]ZU_G);D58L:%XY+?AUDNEIW/_,Z;H`M*^=2\/#ES3\T_I9,S M>U0\JM2]T&Z"T`>%.HG\%19T:IF&0.\=F"->TEFA9!Q<+XQX:H-DW"?IF\P[ M,!L0XO"H.+8ID`IZ1O&M$#AV]&<_>7@0R%\#Z5:T4H2^`&X76[+"5*0;%L#M M4((89@QI"E4L++L:IEJIG'^(\@]!^/6'^_S#_I[XT96R_%E\GQX$YY>3,W1] M?G$L$:/[]$'J7['.KZ_/3X\EW'UJB7ZBUQW0/>CHG9]=(\\\/?G\Y5BZ#CL\ MD\[XHW29=/RX)67A/UQL)0UZWHH_B'PHG;G70D3/3UWIQ\_G5U<_[>]=N)?2 MU:_FI7LL6A[=#OH)QTPMC/DQ0>DN[O@69LBY1SL>`*P6+8EB`JE((PZ@E!C'D. M/=L):)P?HR3+?I*Z'#H5#SZ>B]Y4C/#TD?\@%=Q?G?SE@GC(+QCYG>Z'[YY, M//'TO*C*[K_!.K]TW$MDGW_^;%Y/+29_WY+\*+R//[;$_BQ/6U61L$#5Q=)U0<"OW`\J MDI&G(W\'@V=J]/NAB![E0:7)U_Z[;I,\3SI#,N29/6JYO'MMXZ\]JLA".H^> MJN(KICHI+U8G0&6NS6=QF40%3( MP3S#LOYP[21@ZC!2K?W@%<"<=AWMNVZGM>:2GN>=$=N#`/(2DR- M".\,0\C/K@>7X,J:2P>#'5#)+[=`871%=D`_SLVD9"0I:1!,3\;-L^+D2:"[ MHSAO4-KG/GSE]997OW0#F:DK4Q$GCZG?_=@J_U\?&ENB MVK[%P58.B&$#?:W/]@PL^%?PNANL+_]P58.L(X/=&:\M\%>)O!^,\?& MO;OC[5QL!Q0+^N%7OK^7E`E@.Z^D07&FF!S(RLY*??LC;2CX@&EL-]+?_$CW MJ8"X7*T%DYT([$1@NWR7RBO[F_&5?(79H[K,X,\B;W'7,;^IOUI79!1,+M5- M$9?5/)OFWC:E\0ZW'6X[W-X7;N-J\WVN;HL\K_V]_M]\>,#C>-+8Z#KW("NL MLM*]O]?EJ;1;Z=[`$HFL*0>:O%OI_A<,MGJ`"3M0\2ZR_!<,]FZE^U\TV-_* M2O=[CA85\`N#I'<;\8VXH:]]W1;Z[SOD=LCMD%L[:JQF5(VD3)4MQ=4IU%:J MJ.1-U1LYO50$?_D#W]_+BW1[B!CSATSB(MM:FDR#ED328%%&))+8#D3/E$N/ M\)_]/7*`#7)@:+2X3PXT:$`U!>Z.!:F#U*L[J;]AN;\WDH9U(,'-+F^++BJBW&XO']9&38UCI6$8*]WRM@_Q;]EWL%\Z7/ME M'R3>/W=?ZHJ#][/RS?[MX])+PJ`IOT]/\Y#--C)/92\)"W+O,*GI8=D?Z\< MDS@9X%H2/P:9-`,Q@=1(P#]$ZI'#@'23M!C!HFI,M!RP->"D+$L+T_V]XG69 M>/B`.ZG*W-REA&%E7CQ,-.S/L7[UX!%**>UFH71X04MRL M?J-ZE3-/QJLK&SA7_Z7^65$H,]C8F0DK,3;^4;UN"N05@@!_1[PX9B8.S`X, M=OA/*2#K0U'S]^3$D0;_S]ZW-C=N)-E^9P3_`Z)C)L*.(#AX/]9W.P)\>;3K M;O659/OZ4P=$@A*F08`#$'K,K[^9655X\"5*HD1*PFZ,;9$@JBHK*RLK*_,< MW5#J+$.[#&4)B8_AYF07B3?^=QZF00]T-@ZR+$``U],I,:2P;_:A#_L6`J+K M&I9>)X=[S)CJTD#V#?CR6YKO>_@[:$D`J:Y:$U?B3.\*O)`M%, M9==:PL;9?4C+-`"X<5SX=T&&J&+['N]68,E=5X"V`BP)O49,TV`0L'^?Q,N4 M1D'LDC,96S!ZA%A'7,3F)F0/=#3[2+%/=*4$1@+V976>9! M?C79[)?KAF"8BW9_3='G.,)]&6R/:=K:"O38?D>^DT=#F(\OY=#L%P[*5!3K MNXOR0W9$@OQ:!H-ZS/CJXEG2T3K#304E'2^A4RLX&X.!;IJZV9--34?" M]Z$JPSE)EY6^Y2E#O:_KWN"[0?B(FJ[8BNU6N"P>-9X-F]D@S,;@MNOT1TA@YJCHX)@P1J\OA0]JM"^__#<]WQ0PY M+#+(GW"*8D"9#-N#GV\7Z*?@P0Z_3"=^#%O4;;BXED;>>4_BT)IXQ#]')0$; M`T>\?C()I^&8^?>VH72D\@#<_X6IC$0.4/GYX!?II^I3WGF_W8+?5I_XN2O] M#F?45((OV7OIZ#A.KF(8""P/!MF-?99\1G=)I]:HPF(QY>?>:;X`7:5'04VS MX-]Y$.-IW%\LTO`R9Q@ABZ3=6@0S.)OZZ3V<8^$DFK+'+H/%;1"PX^XTC$$L MH1^!T.$0/R-@5,YS".?N&8&/XODUN`O),ZQT3JKVC9]XX?1>!BBPA^T6%HEE M70GF:$;`\AL'6WL?.N=7<*SWQ["X823P)$($P4G_#M^./TXD?SZ/[O$_X&L: M-)]X?I:_#_R4YO_V.AQ?MUL@.D:<$8"8FV-AIJU8^(B/B2T)@R M<,XI!@5-2+Z@'VNWR-5#`:/4XN#*IS\"].6A&]MC"%N":@\!U.R`3[,9_>8U M[,"W/,UR9*8#:8I%2`MM!EYR(5"2YG81PD1<@3V@18"SQ>:EC`JM3FR'1Y)P MMN8^M(9(\)0]TF[!BL@CKN-\[6:@'V,6YJOKKC`3V.H6053:F M2;`(TAG2Z+(H(&HT'/&Q$ M?0WC"<@MO8)8FAK?=T;C@:R8O1=V5!,2W8< M\Y_`'[?,$O!.#$,%S M6EUU'V>Q?8OMH7#-*B/N$09LD*#0U:GMG31D,+SFO*",YKK@&B<$86 MG&DTSX+3C3)R1H\ZT[S:C=X2@B!>Y.`^NW('YY8``V-J9!1#OHTGZG M.&@?4-R-=G\8[?Y0*'^#D*+:$^D^#*+)JF":6L6]%;DHW0-CW_S]L`:GF=)F M2ILI;::TF=)G'58/YBJ8JQI!"]O2!;M%N8=M$X#2^JN^H;T=W&'#53 MVDQI,Z7-E![6:3CVB,,?"0(G1>'BOG$<7E!_3>?->+V-3=H50=GL'ACZJ)G3 M9ITV<_J.UNE11QR&H@`B"J=-F.$E-38+[\J.,-B,PRKP:\&N-7/=S'4SU\U< M?\2YKNW]57RMS%=P/ M3$?V/*\GFX:BJ*K:,WH]]VAK%;)`RF,_GX14`@L2F00Q!RS@@L/2A-4*WDR@ M6E%-(*^,SA!&BZ%2B4\$)%>67V;A)/33,,@Z5!T)7U#-K(0E$K?7213=MUO) M;1Q,NI('WV>@T50F'2_831'"9OGQO;1(_3CSQZQT`MLKVKKVL6;B$@N/@RB< M0:^A]X^M*-RF,LM%1#<@B22]?\'B?L?HVSKJE:)Z6-S?,^6>`7\Z=E\9]5S5 M!%4[IN)^H]MNG7S]`[3V].QD]]K^`G7L%A^'O"<(&B`)A7M8-VCOGYDV:@!:1'G0?I7.S/U40!7`4@^R M[!$-QA5D?KQI7MM,CH'D_S!3=@VS"^\?@['#PGEH*1XSU$#)OZ*2+C[UE;$S MX3/DP>KT8J?R-,6Y8ZU)K,@9QI'1.Z@W)'_1;:K$KX^I[&P)"`!O$(@`8"W) MRIX'`M)L M'YA^ZJ?/FF8N5Y:6?=YO+?T*K-5%LO`C:`\L4Q:.7Z#.N28EJYL6+8BNYKAR:.>X7FJ-3`5=8A`=RBD9:RD5Q#%+L(_0J4B:"G'V$%< M>T:4JP-XO5DX.5B3=M=P]P@GM[M@EL`ZTV0UIX+!>BL ML=Z;N.#"#AJ$-'Q^E[_?W\]._W]Z^"MAY$0/#+EG`>1GU[!H0K1T)#4@,PIA5C@ MDX4(J]!A]O<8H[+ED?T#)>(0'HT\LNH.?P+OC2@!&JL5?,""3(*BAE$7A MG#4!;R!TFS%Q,$RX,B/789!"SV(XH;.`#XSC!",'?$LAN#F?>;(L8L7[)8+/ MR$L!)Z(\]2D>0XW#^F"D#&)DN&A2?[Q@6)`,;PYE`\:&_&-X=)XF5ZD_8RB) MXNQ/X>D%LB3XB%M'`6N0H(3PC"16.@KS4%XI,AZ30I`3:(VZ#M_C5PRB+Z6X M7"FR#K0SGT=%Q`CZ,LFAM[\P!$#6Y%1,Q_)[ZN*'#Y!>`D$;,TZF05,!OV<2 M"SB^7B&R))5&I$SXOY-.T3H&TFY@HI.<,`"GN&>7T_1+030!)CI=L!;F%&:A M"0=5P4[>^^-KNA1@0^FE,*O9M?1'F&)=ZTD&EGT"L_(UB0,>.\W63Q!2>?`9 MPG`^_`-9+V;(_H$7$(+M(A;AMC7W%>W6N@L+$2?;%`=#!62`B@1C>)TF^=6U M9)IB214206U6'?9FF`8>$48A((!BY%_Z,[_3;GEI^!]8VQVI[T?A-($]`/\[ MB6,,BXWS14<:13"3$_CTUR`!,<%_0-_N45+P\R]^EH%,<\0%A5:^A/##+%G@ M0V&&T(YAAZS-_\!"#>[9?_^5I#_@O^`4<]UN]?T4!((=.+T.$_CGC\B_!M/4 MD#3\HM:@;KF=:T M+TW],>7BHFPNH/TD0A%LT(*M)OS`5V)52QW3.*OD-)E46F]NJRGRZDMG/LQ! M#WP_T,P_KV$A8ZB\Y]_##,!_2E]`>R>A'Z,V7"9,TO_T%Z#4?K:Z$W##PM;4 MFMLRZ'4.$D>?@6!<>VD>9[?A^`?H5XIPLRQ$7`,,+IY90@P^A[YF?$NHO(AW M@]VLT9("\^'/86W>A;@88=$:]M_%[5Z*T=V<0'&G88:Q")PKFDZ7#D$ZSM-[B5D2ILK5 MJV`)[\3`ZV00M"CG8GIH;L$53]@^P'JYW,-VZP0.H/[EW83]JMOVBM=25V)5YIA>X+8,_'VP=Q5=<1U%(9 M[+_<%Q$N"-O9JKIAV+Q1<"2JK<*XJTUSRJRMKXY]F.X.(NGZ8-^S M^]EE$G''`2_0HPAVGAQ4$QH&(TX0V"'MHTC$):SZL>LLVC^??*)[`AL&WR"/ M%J&,ZVU%29@6ERN>\+8)C5VLY,*Z$+XQK/PD1/F#T/D5'=@09-,J-;`T^&PN MT8NDU7\5H-\R!RO-;YV8>1((D"LO0O5CZZK=8@N+IDJL+4FX(%O&Q^X.04SW M="WY0"^XV*3U4JOH'Q-;L3^1:!#"F>12'PME'.$;<2F4=D!BZTF,(1?J)730H2//'YW(^O01I1\/,F-Z?BK(CQP:)AN\Q:6:.I>K!#U$*[ M)9K#1D23Q81L5;FUQYHM&L`,D)`7A]_'\]T"$PG8$5!B)[]=._`G)<&P33%. M8KFRJZ?H@$GLI`!O":_X336VB]HC(/C;K3$G_<$[Z@#/#M,0SQK231).N-DH MK"F]#T,*6/B%D8.D%%@60(,WYS#J8/U)0'4C#@^HW6DG+#>4Q#R+:$+^7&,F\"**>DP]%GA:+9;M15?6^?B MN`C#^,%Y&>"L'T19<7JE4>)AT.?8[Q6SE`97H')P'(OO^8T_JA=+?RCR)A;+ M6R*=7UD61F'\,&,FSW#G!XGQ@@"!FT[G$N1K!-&N!?44_@,5^=-4,02.BR70/(G-V@WP> M^3$5=5E`\Q/=9K'-PDEQ<4VKF5%X,@.-66NX$F+BF(&?H,=;4161=P1J5H8* M:MZ$H.ODOLEMQ1:P+6X2_#O'D?@1AC08)X&@"B@)(P41!(5)P*V.?`HHW"]Y MZ2MZB]NF7Q@&]MYNN\7=JC5-SN`W:!]JC?+4G@6L-_+;<7^C',`TGS.S2M&0 MRNN*X6]X'^,I]5,V)M`UF#1VH.)3QR=,7`])?-;0E/-)/6KK\RL94;`[F!L& M5I."Y"*O!H6%88H<[7DV#V).(8$&!$/-,'V"G@*3,$,0%%/>57D@=\34OTF8 M(#$F$G7XBH;_$F=F_!!6RE647&+,1G1I`EH8)7.V>.'[/.910?1%4'K8.44W"L6Y[%-M25AKRU6DH21C?0FA04 M+Y4PD52>G$";T+<*QV!24I2A\&.J/RLW.M/X>TG$4Z*6&T[%]$4<3G,:Y.)=F>WW#>H&_3B-'Z8&`28PLH M7Q9`P"XDMS&H&$5>9QC=018;\@8PU8EM]V@?N.(W*<&P]AR=$#['O^;1E`)Z MX+2,,::"9R:>U+5VJBNAJTI`6GC)3UW=;Y[1YH32)(-"^W'>8?G%G7)]X4:; M$JUB`'7)C(%Z5Q]A:C##LQWO#=N26#_HA12\+L8& M_S'EC#QL/!U202F8KP/7R-*SFF^T/A'%3CB2Q6 M57L#]Z-@1_]!@2WQ^56:W))K>E]:2IC(55/9J10$%-)@J[CT=6HQ!?+UV&AI M/V>O7RO3A')16:+T\OQ6W4;\-D)Q5G1\0[6;9KLS@;Z<%^]6-LP<46W:/.F,PC^B!CG%K5H M*@_.51.&?;J,R]EM7OT2KT*21DGO&?U&^.R8*!ZAJPC3A)>61$8?Q&Q7J_RT MS)(7P3^T#^SR-8S+K]%[X28,AY?0E1WND[@?%]X\W^/K]TFB/9:(?1WX$PJZ M`7X:*X=0$'VRN'F'&^,3XP28P+WH`W-GC9AA4"I+VX MTU^%`9,?NU&C(AO6.-BQ.6:=$.4=?M-9C/&38=)^FL MZ@!6I@ZD`,K=E?X)"^(&3[5X4@%W`7WW.0YOS-/[0=C0&C'D8?!N<5_>'^85 M5[141(I5K-BG3-@]NC2FHRQSS."S>SBN1E&Q`EA<<8L'4;K#.$+RO%!49:]A M3=*/\.C+;R#(*V7DA)G8(*0%G)])O/YD@@L*GL*+DHJGA+T&>9)KY1?I5Y4W MA900#XYW@'<=L#UO-W]%AD1<`2!>36Q?34C9G!!Z(JZ8SXG"$'O]-GC+59?8 MT=2-R:&[C>PA9JF32I',\0D!9:";SD,?_I!UR7YQD[T5;R/E^H#!=^8KE: M;R3W#;V/-("J[&K>2+:4D6'I'KS4-!^3Z?::R6$%22^Z$>PJG;S`:N6=*/"C MK`-^]TR!OR(YBU]!5CWO6B2-HN[5-_*W4:P&7T.W].`7A8R5%O:EA&I[L;*, M$@WHT"$N!OA^*BX^PXS%V*(`BVZE/]=2#]=&5^2C%=UEGNA*-AE_,*.*/O): M,!HMT^&.E=")1"WD(TYG8K\5Z6!\$XTK?94V=)7&,`LS=A^-5*7B7L(OT^E8 MIM:R:'G6&AQ$BNQ# MB[R,9_#4(FB*W8R7-SBU-#HFB1HS=*7W4IG:4%(1LZ?*"/DT"(KNXLB8-XKH M.I3N1I6=';S7SQC9,KB35_ZMU3A$Q&1AA.D(.`5#,A,18*[8)RSVP>N+/2&%;&@[A0R M`>6I\@'#`2>!TP?1_!6W%.W6TL35TO)JTUC<%F*JW16VBF=THAOW)1XU*;U? MFH7LF@*BM84IKE+HM@*6GD^!CUC0#$>5FGY^H5%*F4OC,IBB_QZB20#/MZ"X MYWE`L`;#>A$6KLWQ6.=[CBF"9.3[+6N#CP=%4"E=%`![+2='K+W+\D&S[ MNH)+4*;YL;#`=EP"YE-3I`!1!2C\@^&(C7E__!A:5ONRE986E4$5,6*&9"SM M+,?CCD7\*:[,M]HC/-"*/-M;RM"%(]A*PBT<`'$!8R%W<.VSP&QE*4L[K.2* MQ5I9RBL-LCN5,^K%F/:>E]U$&R986MD@CH!O#VNJ3UBR^JJ#6K$&V#ZU9 MA.L',X>EDZ+>8Y99QL%1*-N-T1%3WXK*]J4E)6U:4?3[AY;4!J0//-`_L*0V M9]*R;*Q\CC9GW=*JW/76%M>2?,K9?#0M^(->Y_8RDT$8Y5Q*1UMHHBH/5IKP M8=3'^JL?QGCL.8TQ]?-T6AQRG^F-O]@)U?STV5#JY[?M8ZB/=ZG*]2O%XDZG M7#8DI^RTW.%>A,5]Y;"RZQQC_:JNV(KM.N7H'SFBA\F?JR>]ZDF.QSCN7X;C M>:`.-4V#2>]IKBT;IC.0';5ORY8Z4)4^'%@=:W"TN$E5CF=.D9S/,*'X/WA, MF3.H"2X^=G[8@L]1EAML,*GODP!:592&`;II]NTVVY#"O@:/(]O0Z,^"7M@3 MJ5WUC]%9)XR+;?6B#'^PKUB:BX'\U4O-I4>%=7F$.W6%H5!9A0.4B) MBO"W3,U>F;Q_"N.R:^Y<=]'D_)_:C^Q6\"&?\P<_JAN))[?L3*\Q?MUI9#X:K$&J*" MO8%21V':+3^'`S9>0TP:!_)E'4A%P?^]-2U^ M`^[%<-R"`'RP?^]!UZV.ZQSX%-=X#\=LH@[J/9A= MQ?@8UN>8]779>Z@*<07,]-FM;Y+)PS]=\E-XIC95/:ZF::^Q$H]S*5ZNM34/ M/TINA^[_>Y3681Y[^EIH^OM:4=)])OZOJ?-NM[#0NSG_O&C.EF4I'=-2/X:K M\0%G6.N8-OS/:0+A[^R`H!H=1[4_QJQ^Q/EUNVYSQ_S^[;/=?7.7!._H4*S# MP6N2Y)=1\"KGO*C;R>)J\C._*^M?Z^ZAWE\P_M'`2CH)';@-"V MNHD:IM6*ZB#7NC M[^IW_=-GV-LKLCX.F>UI'ND?9P%C`!5$;M^(CT?=%UJ_US>7Z6`;!Y:)4L'YR$R`S-(HN"@MZH7TPY@U,MZ\H`^BWHLJ& MI;FRZRBF;&NJZ_:'8,@,[+SQZ?,%D:FQ?F1$^IY/B%/K)F04.(MKGS&D(H4V M49\1HYLTR[,%D3M)P1W2:DI:US:1C4;M*HS03OQPG*('37F!CV2WG&W$;_6KO-'D"UPXV,+_44(64Z^CI9E M[&BCD:(/7=D:*K9L.+8CNS9L)YK5UUQ=41W+4RL&3M?U5]E.ZL)XB&OV&[*6 MA9,!YULT&N]+`L6Q^@/$9>1JCKN`RRTNPQO143)++CP[UZ(==1Q ME"&,2)$]%39#0Q_:P0`'RDCSS($&ZG.LK*/^F(C&&<%@2(*2%OY=0'22 M^&4Z\0O.KI%WWI,\]@ND23I'>']0X`Q1I2?A-&1LYI)M*!VIK#3J_\)F0+K` M%Y>?#WZ1?JH^Y9WWVRWX;?6)G[O2[_$$K#]\R=Y[NY94%/HL^4RUH4_M%AA^ MHIU$WW_*64JG.7ID]"@2GA&[_)@XZ!9I>)DSDALD05\$2(_NI_<2#`H:8(]= M!HO;@'%"KF,=E,9^FMX3&9`_0PD1/UIP%Q)5=*5S4K5O;/\+0N2GR^:,+AQ[ MV&X1J2F1OG&B[TV#K;TOS[`QV/_&1$.*3R(G>T;\:_@9,8W/Y]$]\<'Y=S1H M/O$A&]Q]X*V7S=.FA;H&Q-M;334JD^$Q)S-,X.C4TI"CR+)%S0A[=8\ M`1<2!8Q2BY$E`?\0Y(%/YFE\B&%I!X*ES?1-KV$'JORE8A'20B,73`B4I+E= MA!)23Z2,))01+.*\^((V<)!;#EEE8RHH%"N.9QPLUG0./@XFM(I(R:9Y!*L&.@5> M%#QV!0./4:MQ[0><=8\3NTY`;ND]_!#6QN31Q(6;]JM-)&X;N.`89\[+\+;A MN<#25$T>]F&W,SP#C]RN(IL]:VCJCJ$9CGZ46]X2;5N(?)9HF<"8@QFMDH,R MAQ$,:C`1AA%T/"'22K!MM&&._6B,%+BHO6BOQS3_$\XM/$9SS?D9^ MW':+7OP^V=Q<;?]D;J;U:#(W[3`\8TVS>VNV856KDLE8+T0F`\O&OFO[$V-5U[*>JJ@M"H M6>2O+GB]$7RC\1]*\(?4^`]%92>B#Y+/;_W@P#M+8G[.S:2DI($M#M.KY^9- MY^1501]93OU;3G74M(YE:AW-;8!W/L!DZQW5<3I&@]'X$28;5C;\3W6;C/4/ M,-EZ1[&5CNV^.4K$HX;J&4ZG>.>)]U88T`]O@G8K*8GN&Z_DI0HP%+6CZ/R78ZVZ&Z'>JD/@?W9R*V16R.W M@\OMC4&_;(ANLR1C_M]8FP0=Q3S`I:2Q:IQ;9(75(MWMUCQ(I2;2_0HA$LW4 M.Z;61+H_P&0;B,32,93F9/D!)KN)='^@R7XOD>ZW?%ILP#P:R362:R3WFI+; MDE%529EB3Y8H-/C_]-D6))I'%$\MU5\%403GNE^#&'X8>?'$F\S".,P6*=7$ M\;KD(P2B0!P4TS3JN#.[C69#737_M@<_/D[L#?O39Z,.B;"A[Z\,JG/<"`<*[46`^"E/RN32E M:9K,VJWS8+X(<"(K%3,*@4YKTN(Z3?*KZS5T4@1*_3X+36UK_X6FMO'H0E/G M,*67+]IL4PSU&A4*S`I3GR^+WA]_<(?*\%COP\4 M(0;+MA%LL/R+8`+U3-Z*C* MFPL?'V`#>%/@_%;76K-NCGM.CSKYO7^-)\M,FN0$I`7'=4I5@)/YT9NG@SSV M`LOP!1_;:Q+.]G-U33MKI\F:QNI!-<3\-)VE.$36;K'M=JN>/J?SZHMV?BHB M84>_SO;N!M0=X)U#$^+B]&5]HZ\I@7F&A%9[]QQM_\.MEAWVH2.83-X MPO)]1WD^[R';_$&Y':,[?EPGP0T!K+?*@?JF@U>JU;'M)GCU_H)7YO;V]\RS M]8FO$%.AO7M?P,SDIT(W.]7 M(E1Y,D^7\>FSZEIUWIX7%<*2O%DV1W:1>.-_YV$:0-OS(%W?`U.,8\,^739\UT%;/.8;+4[X?X M6[SQ.,V#R6\EJX,@-SD5V/B5[XYQT@UD,,+:`X"W%\J-5 MQG#T]Y6+I*JN:VFZ(:NV.43*+$/V>L9(UFS#&GF#GFZ#+(\1^WZ9[@69#RCI M2+Y$06)I8R%):8Z"*U.7EH@5$!4'V6#:K75T,%*=#49U.D66$!&]5*=LQ9T@ M@`")[*&TYD%BA6FWEHECL)7J$S]WI9-5`AO^(/%`Y,AD@M<:O<@'$<">F<`R MQ7V>\Y/,DDD0$7D,?B;H1"H"HP+04F((_<_K/^8(?S_ST!YC@.;0,;Y\R9>+UL-2-KC1: MUW/6.9H,]@H48LQR$S,V+XL0N5PDGX"I`ZGOIU$">CRC0EHLMX6N3B:LP-9O MM^#3!7:"31=TMR#X8$P]A1!(Q@5UT-+DC9.,5@6CC&'BA?=S-A+J&](Y(*-/ MM@`#2>PZTY+FL8.B]"7,ET:/4(ZP?:+PD9`/1V)L*)S$4,H8$9NX4J.&`W]\ M#5_,?>3KB>Y)ZL2*DJ156@KJVV,919Y@+>OF%GXV"Q>T:\/S_806?!"/P2X/ MPFP<):BX>\_Z5`8C>SB"75>S#$TVS`'FS#JZ/'2&0]AW54\?#!]C:55G?6;C M`!\2VQ1G1TF0^`=9H6!#2#.T M"M(ETE$%688,4-$O@:4+C:$)@H5^[2.3D83+.44R+W\":Q6Z M'G#HMYC14D*C&)GBB[Z@_BH,5T<25$70KZK)@&4]]K-K^!'LHH_F`7KYJ!YS,XGEE* MO;KCA4:_+&*PS!>@N$@_NO^,=UL?N5;?E6W7\5BA1L^R35G1X.!A68[7L0 M?>89,K>"@1I@_18R&Z+_P+H2D$_MQ_=++O2OP_Y@M-0PV%D:&G.U1%-J5\*B MAD(F2'&+VRUXE=F1LOSR7T0T"((M M*E;8:S/A#2]N0"`9 MN]W*8P)THC/=-&#K.8CKW>`G;/YH_="V<4!'O32\R0UC9Z6)$?2KZR?&)[4! M>^TO&`LK<^39>9<)HMT";_R*7/X8&D0MYC!98K-$O4CQF"S[HFG_"M8>*([X M:;NUX;>T(,B=OT2.7CRZA+1E(E>TG$RGH/K\I6">8NI"^6LRUX&D=A1'+5?& MQ+_/2D,GMF'\64*'=[3MY6M1`Y8ZQ5^K6QM?BJ\@G\)GD7"F0[6W=*4A1@:X M2%`EJYLDK-0<#51$&T'&+WXZC+J711PPG$/BN<4C'6Q)R2W357Z=2R2I0;4- M"F6PG34<62* MKY#*=E'(BMG/*$)3YD<%C_-FZP`+C=DI-(TP@(SZ`][N*4#)JI- MO?P*]IK5782[P.W65A]86G6!?SW9X/_"?&QT@*73\2+!P"6ZP&QZZ47,U>V`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`TV`E#EVSK2)>R@5PS/#1HM]@\6,">K,47Z]XH!2+E. M3)96HVBHWA?0AG)PS`23KU@.%&PP6&)^UF'&&G1Q'C!]%VO<+Z_E,GYQ4`Z# M]F;N(S!&/FU#Y8T3J0HB:_8=H3;:U?ZISA"DQV`H?/T@0V[!SN_ MU;8/#!;P;BR9>)*RO^`K<,-%R\X;0?64E*$K_-B-0*)]0#K%T8WA.(>^:,*G MO\QXVWG;]*,L:;>890:P!9:F04#@XYQ^UE]_U8EP9C5TB$`.\[/\-S#SX+@ M!W?O,WC9F,T15PFZS4P#/.1O#SEQV147=QG;">&\@8<'C)WED6:W%*'J8XR:\J#`DASW-G#.0HC1 M?0<7*\OBSH0"UK8'7%1<2#$QGM2?16M.87;QT/)NL6;UURSWO$B>):O(EF"> MB6TC#<`96K<%594\PVV#=!7<&W0(V,_#&9C+A4AWGH)AJ/=#;!IL8%F>,E^, M`S:&:!8O,`-4C*U MIXV<[RHFK[E=AT^EN"12EPNO!@SU[P7.F] M)_^9/;7?-\V^;(Q4T!G/=&3'ZINR,AJHEFHZ]DAY%-SMJR7+84V(5):$M%L; M:D)T2Y%!'@;8ONHMH)B7CD0SPPUC,4'5"I%R>G"W%A.$!A*G2*8YDM@D/5`Y M4O1E*?VM?EU`WGY$;_7IK1WT"_":("LOF'%3"(J5@7^5E2`8)([I!B:KY5N! M;P*^ZG]\EDA\B6>'FS"XY7?,83G,VVLXS&,M`5:2,2=ES%"Z\!`KC<-TG,_8 M*11WV@G*NLQ]!B\W3>_)-RTRVO"@AF-!QP6/-`O6/(9H4_1)NM*9^*/8?F@W MHA^%F:A8P9@K2QG"E'#FU^)!9+E)=/V@7QFI!YT7Z<8'"RLJ:=+U)JJ%*"R: M@9=`)W`H9\+'J<`[+_*:LW!"U\/P+(R$R2Z8\`!C*4GV=5$*,J%KI&(LXBC) M^@R>!-M+-\BPZ"S>,5--*`V=RDYXD0RO/AGRPA'R48MA<1E4QY_2D4!XFY<4 M0."_+2^">.0>'041O40U`)V9E>5(%?>2JI/`C\5S#_V=P8EB7GKH\.-20%71 MK*^B*A8-SA$H/U@"RFUER8^%&XS1CR3%L$VO#'SBJ&886L%(#:T3/[JG6[5; M].AXTCZU'`-^-G0>E0[^JM=_\Y35-848\X.IS&,_GX0L MQ`:'HIA5'Y95%I4K,[JA8Z$G2=G_H^@6&OL/%!9)V1+0<7+,PH,"]83:J`X8$X+DX3G M[TJ9+NUDDZ)L@SQY4=&QV/BC19$E5B1*/4UV_&1$!^*5+J>L-IEM7RQ4645^ MY,.D_9R'CUDML2:=(22O>Z&-Y,GBB8!Y911(_)>$8 M,!2!8178C7F:0I)5Y/%8JU.W&75[@N>JDCGCA(>4,8L53UU[,S"VJPXFFUH.*JL$-8+L4)<7*=!A2?A"V7PE7\/\6IB2_WB7BD;EDXP[1:< M8;;53AXE04OK_DV+6W]SXGXG@F_T_,/H^8#!CVF?W8)[BJTEV#?/Z:8OG[4<'D?H0IKUX3'_4R M.1(7X0.J2&,5FBD_VBD_:CJ`LS#[(5/A2!WWJ'%R#JK;[AO1[<:<-4Y.X^2\ MEE4X,%5(8Q5>?\JM-S+E>Z4@?7FWYX\$T<<)A*=Q=`ZGWZ[2?8`JYV@4O+%I MC:?3>#JO9A8.3/_>F(77GG-'Z=IO9,Z/.J`S%)4H43AMHCB'U&BSJY0=0ZBX M[&BDU!BWQN=I?)ZC4A$#3D*-M6A4@51!?Y0J;*23W0+SL->*FGJU3L&O5 M^F.J&A?5>R4J24C@SX7@RO+$I`;X+F77`=8K^QMQKJH8AI,JC^`$_A>$!+BS M2!!?Z`K9%JARDA.>$(82EN5R*%T$L*4TKAJDG$`H@4Z4+1%-B1\B:)GW^\.1H0[DGM-S9/#5%&U3Y]E3;$?IO2M#F1YW!P^[H504U1]Z%J>H#?L#`BD20B>#'>[QN6"$%;(O04/<_@ZY%*- M*LC-E8KX*+EE=+78>*"&R.2F<0,I"7Z3-, MPT@D3 MC,%X\UUSD2*0(L*2\FT?:ZU1_J+;#**P-J:RLVO+[;L2(4V7W!D5IT&I`#IO M`LYD6((/MB@5#1*P\]^TKB.H-9A.P"=&R5M65A5']P0*(Z!QQF,$>XLG:TB& M.6A.!YRI/!,(!Q47!U'5$*_\,H">5#PN^K:SJ@P/#(.P`A"9A9G(1^.1;+"9 M=F:4)K,U"%>(!';$>%T:6&1HNKJS/&)`=4E\#19]/[O^QCA7)KW[ MWS,D\BP(Y;T"I^\(!:&"DR=;NFG49+'[D)@HKO^3_-<90_0X8S@^J)+[)V=6 M+4L=.)H\4!5-!CGH3BY/3KV^=G;1.:2Z`7`J$<;&A2M7]E."LV4?%IE=2DI?( MK6+O0^A:MI%4W\C?1KL%W.&&'`*^4.*4&;Y5^2Z01 ML$%-ZD3M"%H<$&AV;73BEV5WV0:11>&<#0AZB3LR?S![F*`=#K*(YEP05<3P M[)CL.T*O5?HJ;>@J!R'.&+ECX*>Q0"'WI-QCTGP&' M;=]JCY*XY(2^):*'Q7UA2(N!PGD-%S">SX)K/YHR-2V6LK3#2JY8K)6EO-(@ MP]I>7LZD'VO6*%*PN;-):A4"ZM/FG-XJL*:LT:9/O0FD6X?C!S6#H4 MCD7<24$<-D%N$1:2I;X5!]:E)25M6E'T^X>6U`8,-YC/AY;49H:%DB&'G1F7 MEY:0#4FOLKB6Y%/.YL[QXP<C?@G'VM;Z0T]5='FH6`/9&*J&[-J] MH:R,5+O?=U1#B\K&>M=:6>=WYR+IV.VJUO9\-S,#O>>_"M+VBQ/A&[ ML,)%3."7!$%)H:4:ENHS\2L)(AAO`<)9S;LK8&`%N1;>?HRYFPSK^?_F8%@# M),LI\K3.D'X0_%167ZUEPA5LVFK%S^?]Q5YN9+H)Y]2?< MC?Q7'I=^)",YC6-$3ZPWU&[!J_^WH-;CF/C$C\AVBRV!)O`M/1(C2"VZ[W"C M^D3S-$G(?Q!0DQ6FNF4PW6F2+,B9QCV/(K#D!#YR!B4V@82,+690'"?6:E)7 M\A#5D:7` M%X<;Y@I3:FX:3".6&\;ZGCT5?I1'#Q]@9%M_B.M:;0CI+];?NM+8"Y((@7Y:+-D%0J>Q>'E)!LX7[\8!(MHW MK#:A@R$1DQ%2.2%#%NX5:XJPRSFS6`&8C82:##-;8-$>LYO.?KYW/^-5HR>@]15X>M,!ADF?,&A(-&D?A1R)>QE'*&'XF`>QV M*:D9V5A)=5U'^JGDC62D:.)\6B$YYOP,>';^F2WMY0&2XE;'V&1JT_57G,;;/XNS^K?D9U8:F%%PAUVFH2&+QF;'>_!BN3I;3@J35\5IL1E M"?[C;<(^*6.O9519W$7?(KM9%,GB^'U/W-1HV<-4JL;,Q]PU!(&2Y?J)5*TZ MIN(1T8-E$LCSEH57,>4;Q`OF?''MK(;S^=XJVBH<[G8K0`I'#/QL89U>3=+< M'),H8Q9/SGCZFN,IC.=]9IX@&X%#'.4YB1RH/5RGBGRONRS\KSB,_OL3N-3! M"H,WB3O/7ACC`:VI2K0J<%0DPW+ZLN>9;NR.O3&7;[^=_C4<2N<7I_W_;;>^_7[6_Z=W/I2^_>:]^1C.@/EQH^`2O!EDL,99 M8L?-#)4!"6:)&!A/1.00$9L3<4EAJA6R4]+3FJ(X[990)(DT21*J1'154HU9 M:LT#-6-*'H7("B$3']-"([YA6@@56G+!I8`\M=@2^)JFHG1`)\'@T,/,)5W7 M*]PK.EZ,]',%J,`04LU$-Q>SH'Y.#^B-!M%W;O@IZ]PP@=&;6Z MJ74D8.T;=J*3.0R[D'^?'W$8887=>/JF^OO@G4#+]L\ M#379AS/.)UJXVV(V%-@:*%R6H'M-1/27B(49,\9L'BQ+08@3G_BX3L>+!-4& MMCA^2`'?$)6UPYP'8E\0+RN#Y^QM:X-LQ5FK8'R@R0)#@:]:ZIXXGD\(\9+. M'@DZ2Q04X%0>Q5"Z&/JK]XC%)PM]FA-CXQSO0&B2B<09WU]+N_HI_+GLL&/^ MO;BRA],E/PM7[G%KVKQ.A$0\(L8#'?PI7'T_\R/7-2"M>W_DUUZ/IR[V?J8@ M2^-%)A3*[;Q.D_SJF@1R"LU$A MRG-_87=Q*/Z"G;BN$ZRU"G]UG%3?13-<$J[.$B+_`(W^FV:2W;B%T_'UBME@ M>A+='_5A$+,RLX#[?KW('_^0S\=X205G^F02T!904*\MY0FBA\@C(U?H"*'[ M627PYD8*#4=`^;?%3?]BO8D@U4`6.4%XQY-1EEI!;0$35#+LB+<#E!+=0$7,A:U;P![.;/31$U90=(:F5;OS>/>^6 M*_HB):J_>X;.B\FS-Q@H%?2XU=0<7/@DAZ-6XX:>YZ#T/$I#S_/AFFVH,%Z- MGD=B%"QP^#H@];$G=#LM.0[&Q^ M^2L"SGQ([H0#V+!F2ILI;::TF=*//:5'C7'ZYDAKWH?NJF]$=QMSU$QI,Z7- ME#93VI#`O'$2F/>@OZ;S9KS>QB;MV`O+;"@*W]N<-NOT_!NL M*N]!8[/PKNP(JT(_K`(?*1%",]?-7#=SWM,/;AVL^7+Y*% M?T^#$$%+,H0NOIN'O&S[!:IG2QSBDZ^CIU;/8B*-_NFS:IJZI3,Y'DPVY?1X MDQL"OSB-08\*9&S$B#X%+0QCI/FX2<)Q@.0+SQ5L77"6TQL,+$^13<]29:/O M>'+/&YBRK8]ZO;ZM#NV!R^IZOZF*HPZ8S)[0X76C98#/E5_7/CC88%48K&ZM MCG77[E8`]:["D3^FR%KQFK+$:+^#LUUUX-B>(P\4U9(-%2E#1H8G.R/;\TS7 MU0VO1P7D,)/.%UY(>Z-QP-9,7HNV"33$MV'',@J_W> MT#,=Q35G/Q1HB#\YGT]?X_H!_ICT0\(0$=1580LA-_(M,%+52=@#?P! M_F`MZ($D,`]81;7:T12E8Y@6JY+ZR05Q"Q%OP547AH@D'I0@$#84K&(VJT'A0"/KPBA*YU6&RJ0 M`1@\-@J%*DX)"(+5E,\YQ`^OK(:!@!5AC9+WG1%=3[9(0PHYT6/B:;1"\-/+ M)$:`!?;-1&3.5O$3VRV"P>(_$PA2/GIP@BP@2`D1$V$0V.?23UB,*1A8VG4P M(7JB-O).#=$O"Q:+B&'3(9AC1_0.A$`]061"QOFQ+#&J@$:@'5:0["^H&IB8 M"6`XBP")819^&'/LIC3`KG"<;@)VOD$TGP*KHH.U\&!"$0MJ$H)LP4UA0T8P MA1*/2Y0=P[>HG6S>&,C2F(KV,RRL90,A#:( M`P:D-T[#2YS?2U@3#(1AD2R@RRLH)+5B;8&T49M'MN_23#"M$'`E07W.H'-D M5\`,B85=GOI8:QUI'H&>U@`>$#QI!1&%2L,+4`Z<9<1%J'8E9KVI=88OQPK4 M-9K$BOW)EJJ_N=7P"U#8TCZT6W6%Q"PU:2CAB_$0\^05Q+ZH# M6NY[O=>E7&E7V=3KSGIH&](?C@;*AD!8A&";&/#2M1?")-'&I1P1L*NE0@A%3XP)HD-V$H<+48@G#*D M"1K$$OC'>AN!TX%JS[%@X-1#2#T%=.\2.@D!'-WX#,L895ZBO^!/&%XAT8C0 MDV10^9J#83.`.M8-G/7D,@JOV'X$0VRA9D`%. M=A:.RT%*Q"^^96KV"H_R4QA73T9)GH%J9#^_.7[2E!O=4_'/(3 M4?W3;W@Z:J;NN*?N+)CYQ-==_[B?%`B(]2]^$^F&AYG3#P5`T>/$/DC,L.50 MN"JQ)OMS;YE#:D>QM(YA.(_N1),;]C9F6.N8BMVQ'+.9X;W/\-\..;%&QW0^ MR++]B-/K=AVKF=UW;YZM[ILSS"]8.*0_VZD\%1<^15Y*`VWVP@XD3T5X8UK\ M!MR+XYCA,@7)V(N8/]3$'^2QQE@UJOR2*O""C[TJHLG>O`V1(])X&B^X>'\R M3;NCF0=V-'X^RFWF+<_K44QKXT:\"4MTT(B,W34.C.W1>`AO)?HPQINM*`HF M_R@2QO\18&UNXR2\;#C"-#NZI7^,9?H!Y_>GHYC@XW0"&R?A")P$M_M17-EC MUM>W&49`\EJ6:=8X"4T8L/$>]N\]Z+K5<9T#G^(:[^&83=1!O0>SJQ@?P_H< ML[XN>P]5(?*"P5KQY/-:WR23AW^ZY*?P3&VJ>EQ-TUYC)1[G4KQ<:VL>?I3< M#MW_]RBMPSSV]+70]/>UHJ3[3/Q?4^?-0)::\\^+YFQ9EM(QK0/3G#0'G1>; M8:UCVO`_IPF$O[,#@FIT'-7^&+/Z$>?7[;K-'?/[M\_VH9E?GIWU_Y8/Q3H< MO"9)?AD%KW+.>VISKW/0:^35R.MI\CJR(^];Z^\;(V_D(!@$-H`5^QL0VE8W MD2,[N!_=/<<'='_4C@/Z8AO-\?2='5]4I:.HS0'F_?@`WAC\GIKZ^'(^KL%`:X"\<:>K-/V'0$6^"T'YFNW M?`;&QZE8"*"=D-UO$&ZSBB@OL/`K^/=9>-=N,19#"4/+=^ M)OW-Z&H6?0;_93B,U&4NV%4X+CR1=(0""'2U/T4&+N\10]&'+DF/ZA'KD&HS M^AWB,?F;UM6D61A%Q#M3[=GJQG8\$.\>HNYO.NU79V!!;!FW^`\B_;@+9S#K MT;T$XU;$N!E#Q-_4KB,^Z=1$@50R4AZGP3BYBA&[!?'^2XJ@<9(M,IQ61JZS M2,#IB&6$XD>,?3Z#!;E$(#BDX;G+0"I?VFXE-XC"7^BK)-25H?EC)[#31`;` MAMC5V5];E&J]?O/./4N]29F6A*IV#7@+UR8N5&N]4(]:O_X,I!Q7&[%%]")_ M_$,^'U\G$?QBEDP"XH5`J@4<=TD0L@$J=E,^5J,5DH@.@REC&F8_Y&D: M@#A3,KO(UL(9!Y'T)&1O%61,1+W!I;2HL%Z$L,ZH'X)DX_?N.32`U&-Y>B_= MAT$$BS-/;Y"*":F6D.6F3O[3;C%"CF-6OR4&"Y\3_JP8!C_+\AD7#>DKBC7P MQ]>5E=9N,3F_3Y(*5WL!C@J[X:CX<,TV9!%5C&SKA3"R+ZYA"RA'\H7\C?+O M(3H>-*++8FS5@>X5]G[)OVFWP,/9TO:A(^[O5RG.JSSQC4HT-FF]^KT4;G^! MYOZ6UOV;%K?^YL3]3@3?Z/F'T?,/Q=DQ$-37%`!8%T2G3#UI M')T#ZK>K')H(KK%IC:?3>#I'IB)@%M808#=FX3W/N:-T#XSP\SX".D.1BZ^EWY).5QR'X59HFAJ?;WW\\'GZ1),`YG?I3]]R=9 M_R2%$_AZ\MU6,`'N^V"@FZ9N]F13TT>RT1^JLF-:NJST+4\9ZGU=]P;?C>_6 MI\^R;ML.M%R,=.L8JJ.=!',LH8NA:^,TH")!/^HE_F(0^%&09B?QUWQV&:1[ M&#=[8W7()U]'RV,>FHYAZH8G*T,7QNS8ENQ:^E#6>Y[2UXS*0:[ MZQ"JP[Z!QY/T?A3&?HQU.]YD$K(?>C=^&*$>]9(TI:*F[`7GW%P>OS[R=,]0 M1O+`M1P8O].77=4;R(9AN8H-[0Y4G'/MTV?-T"ES4(CA44/:)HM1E"0IKH_B MDWXRFX6+&3SW@J*PED5AN^K`L3U''BBJ)1NJK9[HN:$F/J0(3 MQ&91;!M1*8EO_CU^,,B#BP2L5_&:\_SR7W`,NDCZ>;H`23Y/#O4Q6DYO,(#5 M+)N>I<(2=SRYYPU,V=9'O5[?5H?VP(4QZI\^?[.^L.$]IIOK!_=[%DR.:73: MAM$]V,_*\-)D'J2+>YSDA1=/AO_.PSD^1TF6 MIT&Q`>QKQ*:A6'VMWY-M6T7S-1C*3D_MR:IBC8;#44\=](9,9W&#XOO3TKF^ M5L?IK*]K?.XN'/',7[,KG7SYYIV8]&P MGTXRJ9],PFDX9J7QNJ7`-,F&TI'*(U;_%Z%9'8ETJ\.@"`K]JI[&2EV3DE02 MVH9UP;\E\97\&U5+>UD6+++R9P,8W$_5!KWS?MF7ZG,_8U$ZM)L&O$0_PK=& M]%:?WMIIM[)\?`U_27/>;2JX#D1OZ:]YGHZOJ3`YC$$45^$EUHIG;'U)BZ3= M\F=)N@C_0W+IL,K_FS"XY46[83G,VVOP*!`)(+BA'08(Y2FT('V5BDF7_?;L7)0@`/8!DQ M=+0KG8D_BC)N?!7[49A),ZJOAJY>PN\1^\!/8<>)\;D0>KCR"":$]5"6YC+!`Y>/%6'S>`];GRWL0?`A-;9!AT5FDPQL'`6@Z#IWJ M_F=^^@-&0>7_76G(<0$0HJ(<%I=!=?Q%R3[5S%\&V:+$%"B*W,=YFL(C$2B= M\#A0#4!G9FR)L>)_'Z:#@6#"GUD^GX.RL;_+$O&NY,4P?Q4!544#;X+UG$Z( M`P-+\J7:HL$Y`N4'2P`_9(`9H$U2H4R(!A!,NE*/.I[/43M@5+,DHV;8.O&C M^RS,.M(MC.$RB$+0<'A#=7\^/^K!Y?G[FWE+OFV M?'P5?%R=B6!GS_X,)C<-48OIE.?=HIW?^R[OCD;*0/=4>>@80]FP#$7V!NBD MZR-5UV"?=PWMF'9Y506S.3R_.#OI7\"^?GYQVO_?=LO[TSL;O/GM_<]`NO9O M`@$4@GM&`6CS4UJHP\\,X4/R22.DVHY;/@7[)SY5VW6YU1*/\/>@QB^]YNS\ M]ZS^2]Q+QP&ZJ['T([B7@MD\2NX#&`SLP5GN,[N/YAI^H)*#0:VQ3Q2;/N&( M+"L]X".AP=_X;`_`<>._.5P)[-TYV"&V1T5@ER\#C`2`@<<_N)!@+PY"Q!ZB M9K$R"0P;1HI@LP>KF*0,6:;V!5B\CL3.W=@&5&>*SP*@=X>5,I+%X0036-Z)-"D9&^PE:?M@'\PS_>1[,%P%9,)+C M)44]L$OW!*<$G??3.)C\@A]E`;@(V)N,02WAK@`?=`K!\[[1EP7U/$P"'XV$ MT[RVYZI"]EWM"-@A38Q$\A%I*`YG^4RBH2R/A&/1,.$@8$X@,=)H"BJ>"&E:1!H-G8<+H\)DMQAM&$6Z/Y9`) M#$=H.S@QT7V!YD4R$+^8!+@#IF(KY3K(?EX=)!<[N!2\Y2V2K,T-3C$^7TPS M,5QIPM6CS1B'^M`<;K5OAT=Q\L?<"2TE]-#"R3.!B565!9U0N+_$(9B2FS`C MZ!W0-/25;-7ITJ$HQ06,L&$KR%!LIC?UH.II\^5?T;EJ#[C'AEI'P3128/9J M6!P9S(R4!>D-ZCQ'@A+(0&"-`U@##*^K,&UX-&'^?#'33YG9#5MN'3!H![R@ MS6A$!T!?XN!%^0S]:+,-4,AK5/2?7\-.GVUS[1L(A;T*_$^. M=[=%Y'N%__$8K%XI.^E7W'Y?J_D!EO45;8_`;RC_^@,=B`.JWH>"D_A:GG8O M"U+8K3OZU@W[D)DY>TLL>&R"PQ[3+53-Z*C*@6NKCC3=YGF#.BAKA]6U#IQ$ M_LR\F6/++.ZS6Z(*JK/`?CUZ\W20QUY@&;[@8WLMX-M^KJYI9^TT6=-8/:C2 M/CQ-9]EE0KO%MMNM>OJ/$-"J[U[CK;^9"#KP[.DM=?=]^=C5*MMG=KS8CZPIWL3+=6WO#K98=]J$CF$S>,+R?2L<;4MB74>O54;KUAB;O9-Y/;&U M-0\_2F['Z(X?UTEP0P#KK9(CO^G@E6IU;+L)7KV_X-6!@5&>';QZR_O9"9@L_I92I,*:\R@Y+)23.-?$R8JX+8W_!WU9F M4NJ*)'*LB@0CFD9X&55EK3Y2U]NFSTE6?*^I'C7X?TN;%6]\P2;@VM;S=T_@W/UL,_/O3J6C\ MB(2NHM`=\[E"?X(0*K+'!U>:W7N1B#(<#KU1WY3-GFG(AJT.9<#=JM_^N7;\.NY=W%R^G77(I&#EX+P'&I,(6ZW MBI1ZF96HU?RA.0)`5+8V8J*MY4ECX6B[55:.2AL*1VT5F;*KE2!5O5HY7%"I MJ$1***UY<%-)*+12*R[I2B?KR^"P.^@OYEFPCA,8T[M9OQDA+R9;XV=40AA% M58&Q^LE"8E2N1WF%E1)2J@R@XH5B5V5#$VNTW:(B%G0E><)X?1ZP_4U)YCR- M?&WI#7B@U73UE13T*O5NNQ6S`C>853Z":@TGNL%%Z<"_\P0_YG62K!8#7?-5 MKN#1NIZSSM%DL%=0$2A#8LC8O"!6+#C1OH3\@8'4]],H`3V>Y1&3"/I?DPFO M.LL8Y%CG\X&?.L7J5]0UK7K$, ME-=U3HK+8I@S^!HU``:9^NCJRQ&V#S(.MR7TBYR.DNOW!1/Z7^VL-G@.$SFI M0)5(?:.!0@V-,ZH-6F$N=Z4*<7F[M8T.'B8Y"^";^*K#BY4C5B?C3[`D"2>4 M42_S]D@M<&QY[.<3S!3`#7&"7]%_41#=9PH/_YJQNF]<((4J4>F/H+*/$VGA MW\&9A:!GL"+!C^AT2C4N\`U(+1_3[T#AL'Z)\X8'=["7A]@A40T#TI9V$3;T M)7V@TO8(U*CO9]=4;HSEPYN&SLPKV66T6VOT!&NZ"H?I\;(J%;/=NO6S954S M3(E\4G"UP_%=8+YW22F"6N:@= M%R7S698_5+Q5#QX\X."5GB"6$O?2Y`>%+$X+_=U;-73YROU41"/J#QOBUIZS M`>:9?.7[<^9E7S[L95\N>]F8U4WG1:^LRQ>(H!>P`ZE/E=!WT[),Q;XS+=MR M5TX2JJ?HVL`%OWG@#&6C[PUDIZ]8LMH?>:.>K?;,'CRD*$:!BO/R(UTCT:>< M6]:U@Z0YHS0(3CAESADZ+WL2[,;CVPK4V.Y"IQ.8`<&+>>SR5YC^*R\L_ZHXZM(7YZQSYF.O;_UK$K/@ M/H^^)HN_`@3-X[XHBU'!J>:L+!U^MHUW3,/45L3M::JF#%5+ MAHE2$-E0D3UKX,FNZBJCH36P>YJ!XM90W-^TO_0OJC,H)?ZZ(G@KV^EZ4;O] M@3=RM;[L*IXE&_I@('O:T)6'ZE#MVWT/)D(OMU-C6=3-GKHDW=UMRNZ2YWNJ MU>RIAY$_[:F.8C=[ZF'D?[`]M3@M%N#`&*SL@Z12?[S(_0@M%;]-VXL`[17` MR-&@[YCP%L,>J+*AZGW9&9J6[(TTO3^TW=%@H**0Z.KDFZK\53GB[M#I;<,$ ML82IB`X>=&@P_YJBJ9N&5G9T#Q=HB)ZVN#^)LT6:4\CD%+&/+J[]^)1IRQ\L M+OF\^TJ0C..J^IUIVXJ]LC)ZFNFJMF[*VE#S9$-17+D'3J:LFT,/1*/W>R./ M70W!AOS,N[+'C;<4<)]%<\ZPG?U(X;MI.X;IWIF.:FMFQ9)0&U53HBX+S!B8 M;E]1!N`J*J!*EN;*KJ.8LJVIK@L" MG588.UV8[V2%@11>>H6I;(5IQ[C"'C7\IZXPME5U;?/9*TPX.EX4)0B*.UFO M?D-^"?1D^=B@^@[(QU(-]2EX],I(=X=P(I?UD0DG=4VQ9<=3X.#N*9H^&`Y- MT]6+D[KJR,>K#?XT<6QYHCCHRO+X]U*$%=&\,%(K] MZ;.N6ZY3#=P]>J2/D%01(Z&T&)$P0TD/;T%<)HC+T75S1VEM'NUCE&NMDKX) M<;FP^!3;4795KK4CK8OJ:[`HB42>+P10?>]T+"V=WO=UH#-^, M?`WPLBQG9]7=.."ZS`;!Y:)TTZO14'+6GB&=FMOY!+]2QQ`D8GF&O%,2)DFQ M?"V"]<^D)%\@D0+A+;.L$$SS@*]9>@=S0B7AA2(^*^R?/$-KGH3X"O\2?%/Z M61(',F6'(#/%!/8XB:0A]_SXAU2D#5/8\*=/OYWT3L\^_=PMY^(!06XC%_H] MSD'[T7$>/3T!?Z.C_V!,7#Z90GC6>@S60LC1>[WU1YJ74^&`ZLMVWW%T_L@1UVW*_'=OXPOFG$D-YT#Y/P8 MA[Q$9QX%%`^))UZ%'>8Q0M-1:-K3Z?!&/1W6)^PA0\,!40X,7<:-`_[AJ:ZC MV7U7Y34TNKJT>>PRE!7O%Q/TOF%&..AO[YZ149W$/&W58PC*H.)'*`(-=$G6 M='O%"]YQ2'51%/2!08;.S+['>Y>%_Q6'T7]_@NTD>.J<:Y^D?ZST&JEF@D'` M_@T^&+AG,)`4%"#)B`OHZ"9.!>55=5>KS=O#(ZF/7$#1AY2`EW-D9Y1X2VFFQZ<& M<+RP;$M]0`M6A[(\>.:7O<2BW8>=)GX?W5P:9=GG/5V0+QUILY.8[7VT34)[ MX.J"WCSZ_/DX*:VLB'Z_/QP9ZD#N.3T7'%$DM]0,3Q[U#,]3K8&IJ$,>;[>7 MSO"O((A=1'^$*H4A#P=#W@^*JSY`V!*))@V]U+-@SF26H8D!]P"/-'C@.<+Q M:KA=:%8]#K'38.KC1[<`O"'\%UYFW?@1_H1IQ[+=.48QP+R[EFG5Q/"8,=6E MP=/IXZNGA3^?.^@=]TH#`^1U!V]-QY?F&0X"I]-?DV22@6CXF2([3Z)7W1]V M=0;0],'9JKZ<-P]AZ>RX=+[5W$/?W5>=GI:!AQ_&ZX+,K7<6I'/[6 MC>$A!T<$*X[S9(*#5'5#4Q[P;2JCV-.MQ"MIK8,#=%5K^>2U:4GN=,`OJ=O/ M>/4<&G>QD8-IKX3N7]&'V>UNF+);'QG1>,R`MZ_[`8:D'G=K\^HK7U4>7/I\ M&#L=]/BS*^>CXSKJZ8\XZFT:T4XAFR)H>]PA&Q.V.TNW=XG8K!E171*_IF!G MX%>P?H[01,(AWW1=LQ[DJ'3Y"082I73&2VF/PC2J`W7@V$@)VS,1#J6ORCUM M,)"U?D_57<\S7*_'LHD,L^[$[7&\#[D*WU(X'H2303`-TC28\&P<<*LH@8T1 ME1_A4B%SJ5J&_H`/L9;`D;AZ`N$B\,9'A;J0S/T+9J38F(FCU&.7N M(UJR+GX49&X8)]W`VS-+,Q[87QXWT/U&L_^@^UX1P2V*GEY0FBN)+;O5\**WIQK+ M:6@O,_HE)]@/8SQOG\:HP*?3VBH]9J,#ZK>TD^\VE/6W/\?KM,")1UN-!-5Z MO=]%0PR9Q;7'TEF3OD1:RQ=:3+O&#':\&,*30U?;1\7PTX2SZSTKM'2DEZQT MV>P\=-6^-([-KN2:E7GDSHV&V[UA;W0,'QC13L&78B<\ZN"+BL$717=WBKZL M&5(UX5&$>7O!-$F#XD1RO`1E56^X&7TAMXJ8<$NW]X M';V!ESJP_`D*PW3VX:R_"RB,UY9_`R_UJ*EX'KR4RN&ECB/?^GAWTN(=O^P.L5>ZC1[Z6'D3WNIJVC-7GH8^1]\+]T_N$-=A*\%[D#[I.KN M`=SAU:OCZ@)[C>HX7HC^XM5Q3]9ED553UBBSBS\O7UPG*6<.VU'`FL,JX33X MCQ4XL,?)UQX.7L;/5N!%YN6PY!&\#I.P7L%95_W M"@^+I`SQ>),;O"[-3N.OP6U9&@I3>)J&5V&,N?0W"3B/&"]]+,:1KC)]M=9.0N6_WP5DFC@[V M(%UY)%F4YN@#Q^S)(WT((W='ANP8MB=KNFH.E!%L1KK&%%GIF@8;^J,&\5IC M5U]H[!H?N_*LL??2/,YNP_&/+WX:Q@'=X\.6$V39&=;#9H%@&WS$L"VFT(\> MMN<-/;7GN9@<#<.V#;#N=@_.Y?V>.3)5^#];80A^X++9G.1@Q_Z_PFP_==@[ MS3;W5`WW>9J^1C*GTXKHBF0=RE&@CXYHYNFP9'!HN:>,Y56*8%UE/=/'OA*C M-78MJ:N.8YC*@XG1.]?`$M=FQ(GRF&NS6*3A94XTN!?)JEM4)95Y`?&L<0`5 M1].\_]_>M32IC0/AOY+B3BSY[2E"U0SDD-HDM<7,94];SN!D7,6KP.P,_W[5 MMAEL84`PEMP&W0#;PMU?J_7XNEM#ZR$[^L2FGM-EZQ#:??`&_L#TA_?W]X-_ M\]D?\Q.^18+B,0@?E[/&-+!#BJB7O#,A5H0Z3GD6K"0-3)6`D`5FFA87)*TH M"TQ`R%I304S(CV+C7X']$L@!NS`E2A6"?J=OV>5XIF/Y4!_-WU&/&26G0%.; MO:-@C(+D'9O0P";!R3%*+'GGHI05529L0@2UR[G9@QDK=6<1J)(2"N>XE-]2 M:2*)0)7$7J=O[V6BGLX@N#B06Y5GVBY#RX=KYB'W:G>R!4H29]4+GZD.('Y6IDOZ8C=L/-!!6SZ6D06Y% M;&;KLF0-%DL$TV[8"KOZ\)-Y`D4S` M&[!_4' MM/ZQ[.',ESO_:%^N+G7RW9?+8B&OP9?+5'^>.>QH7]Z(^AOWY:J)G;*"51`[ M>1P_K#B)3]G_22%V<@VD[WBQ!M*F6&,,4M93\F_L.V"7Q+_C:/EI]?S"K.!+ MYR5)%G>&\?KZ^GD5/7_^,__/&'S[BUD3LRKB>,1E)K5[;-?4*OJ3INSUWGXM M)^/X+GI;3.+G./D1P6[8IW',KJZ8M%\Z-2GI85/=P/U;O.KTWZV^4-4W>Y6> M4?F&_9ZQ%2%7EE'25F^Q2[?,!$["95I0L`]J[Q+:A77#[M?W&UGW*-QF=2T* M38\+-_6,0N,](X?\8_B77`Q*_*$$F'2,6J>=(^$5*.WYFL8@2PQ_2QW^>@QJ*V9Z#&H+8KC&(`3: MX=+\4:F'=MFK"@W101=BO*2HIU3V`Y5ZB)AZJ'SU$(3J84(+J8?(5$^I&A`F M[4"G\<3ZEB?+]1PK)=:"H;1Z^O/T.G]ZF:]7X6S\=0(A%'('5U-L^#"[IB\% MPZ/U]E"">$UK&/$!4MK\X6B%2I0&\,C^<;R&DRZ$:C_G12]38^"K.T.`\>IA M,XH6\V7R/9YQDVRQH+@;,Q"]RFTM:'J9VQK(<$TV4:C'+&^VP@DX;)SR71OK M1`78Y*?-@C/I4<3&CQC89/G\@1!J,GNI\QKYR MW6]7-/SO,!Y_FPW"19R$DYM$TW4#O]UHCJ(D9$NW\=85WR:,CH=UUTT0QCR; M^_;F1'K'!=.."T(#U(D6\UO9JYIIUKU9L*U=F'=>&E";!KPI$I-VM:8H++6B:XFH-9+@H+@3J M(85`3KW;>IZIQS.H-Y64PDFWOTF'R+8EE&X6B\W$GQ0D\#HO6W$ MV.@-:T2P-#X6JY092S)`068J6V9-P)\'R/L\3SX@>I[7%HCT/`\G,'J>AQ@; M/<]#!4MA;Q-IESES@_JQ_OWIIH%!VE\0,`<-((-IF2!=9BS9!^7EH%R9*7'S MG0F]-!)SGGK']GC4!3W'/%P\EX!O)K]VQ:P(M MI458^2;@Q_/>HGC6SK:U<5HM=:<[>.[G>@K'5LUWO4ODS3.]5C^?-CN,9O-I M/#O4<)5>=VWN/]PS"N]>*3KKQ15Z@XZ>7A%0WO<\1KJRD>U%@7;R<\#FLWUS M@I9VEP7:&D;A)%I6MI-=$FAC!/]6V41ZY4`+F4]B'_X'4$L#!!0````(`,V` MIT+V+G6G@0L``"N<```4`!P`:'IO+3(P,3,P,S,Q7V-A;"YX;6Q55`D``\)> MB5'"7HE1=7@+``$$)0X```0Y`0``[5U1;]LX$GY?8/^#S@L<[H!S'"?;WC9H M=N$D;1$@UP2VNU?<2T%+M$-4$KTDE<3[ZV\HRY9DBQ)E2Z78NY>F44C.]XU& MY,QP)+[][27PG2?,.*'A96]X.A%]GB.-_./)? MSX%+GZ_&=\[9R=!Q'H587@P&S\_/)XQYFR%/7!H,G'Y_(^[W-;`+Y_7)V2ET M2_\RIE'H73B_9"Y=,[P6[`&D"^?L='C>/WW5/WT]/1M>#'^^.'_UGVQKNEPQ MLG@4SM_S_^X*P;7[QPDNOP?+YI/AQ\_M?= MQ'W$`>J3D`L4NKF.-1[J@;:TD#H*-L(7_K;YKU MY:7^\*Q_/CQYX5[O5RGP+:,^'N.Y$V.X$*LEONQQ$BQ]W$NN/3(\!Q1_TECQ MI^?K[C_=4#<*<"@V/U'HO0L%$:O;<$Y9$(/O.7+X3^/;'(L`,1("Q9?8C$1B MDP/9=*`UZN!(Z&/H^&4BP/RDB/OY+3Q)`:X/=G^(II&])R%8$D'^`^5$=D3K!W%-RR<;\AAP?$\`%&4F-P\8@%<9'?.*O)(PS_2'T/IKYW?T1@H:/0 MNP=Q3,Y!\"<<I*:YGF-^.-[GS[SV]`C#+OB*"[[HQV+]X9PUZ<\ M8CB9^Z^0^W7!Y+(S\KS8))!_W)145T)SE*X0)_Q^_L!@#8.Y4([>."EM&25=0VCM, M+NW871TQ39J>"^8!TV4L_L%'81LFJ"FC55H%E^Z7L8I=N`JK2,,4J^6U2O?? M6+K[V!M!D(06>,1Y%,3B>>R<[39OF'Q=Z*2FD<;.N M*>D;4"S3NK)3*RHX#$ES*H(@5S#B`H)8RN@9,:_YB:V&E):I%5UL8EZK+ZPY MHA^Q6/OP=Y3S!\QBOU]Z9R[X^S?$CP!`89MC"!\NM&7BC1MO#2F-Q%`?J8PPA4P1#NW01DM9N8IF8EAEN@L)5.AVT0K%43LL< M'QB%)UZLI&Y`+P12]M&X/ M)7):YKC-'-S@F6B%G4)"V[P*\P;M$*P0U;Z5[@:.;5FI6HY!CE,T\YM=9S6D MM>K`Q87Y4`FBV\6&,8[(!H&=E^E44L$$2"8G)B?%DS0]F.1:REQ(4Q M<\1G<75,Q/L+A)8#,)6S`?8%WUR1QG/6/QTF13(_)9>_7%,.\C]0ZLF[-<'L MB;B83ZB_Y>2C&?8O>QH=!@;P?V`RZ\7HG`@%X&R+F@AWGSFX\"7-M5UA,""\ M#86N<(CW46AU,:&X+8AW+S("P,7PJUJ;02XP@Z4R@:)$G&]E`FDN-:O`F6]C M`F624`T7E5B+6II`/$&P@B9I-]"?`NUN*R-(L0]C+C[`X\*0/Y*5-0$)"?AY M2(9KY2:LV7G+*[-2C5B>(F+N1@C\=V^9RE=7)BT&/`K6ZV.?P$*UZ3]G-"B> M73<2J?H>.)1YF,6%OL/3TY[S'.\OQK_#;TM&*(.E^;)WUG,B#ACIO7%MSPTI5*\M332TKZ MG]V_U96<*UVDE.XO%MWCDG4^RSHWV:5,S^VYL9I$==?F5`<_'W*W#8:59=7P M!IRAD>O22.ZBH97,@5Q'3!:R*YP?16,33MP&RAB[F#Q)-#!UZ*$O[&*(`XNP M=T?0C/A@"YA7$E"T-X)^6\[R@(AW&UZC)1'(EZDF&L;)4A6-ZHY&^'".A2K* M2OYH#E>%9>3:F$`I7[:0J47X(3?@GR#&D,E&<8T86\&,_COR(U5,I=?7"*O4 M)DL)[#8S@C7B`E96=H.7YJF$7=S/,I=R,.[(69F!\I*&K"SG3UDB24;[7MUXZ*E$7MS6!^@'& MPB#>JYR6BUH:0KP$3R<)7C8O5.JLZSH]S3!2U-RI9_#2+B8XC+%`$+!YFTUA M\*ZC0$9_V+O!<^(J]UTT.AI):^^_O:?*81>T-()8=XWJR*HT91CQB*TJ)YZ" MAD:3+_G0)IMOV9F$K$H/5[,KGZ8466%;R2I6>Y+L;ME.>=\C&AE"KR2HY:?J,A\=YMZ0?2<)5X4[FUY#BTR8WV>A5/TT")K MUDTW*/AG6=MIR-JLBUIMR0,"&\EKK$Z[.TJ*#=KO@;(R]9IR?O.]<2[9O$J? M[._.N`N#[)2O15ZFWMQ5F&Q+^5H4)>KQW=_P2_H=B9VH('#.8(LY8K M[1C?X/7/6B4&BB%,Y);!=03UDOANPO]]',\8H3<*P.$@?R9?I"GDIM75R'M` M,+W*0K_[4):J8+Z1'RM.WF\K9%/1J0L\YU[`:? MS.=DM:ED^W2#19+%ODD"Q\)LMC8]K<$,O48HG0F8S9\(^%E7JT\<@R>1N*'A M(OEFG_I6UAB@0_RDN7%Q!+^B`3K$;SO;'"HK$K09:@>P%`MF(NQQ]\S&FR=]0D6 MPH]C2/T9XX"!C//E/)(HD[">?X*8FVT__"1WB))/G.:_ZK7YAK4?R3-UX@3, M^O/56JII7*9I+8YAC5^;N.24^Q7*%A9&]^"L=0J8CFNP/Y;ET_6/L/9,$KM0YD-XZP\;=DP/NWC MDTWCK'$8LO%;KGFZMS`)NHC=A[FCU$P`Z]VGMRV-8?[2'!YY@UX"`KR=4?I$-,]<+'EUN.I&,-H M#'3@C6U5I'@7<,H>)@;RM0;H_G[AC: MLG.V.P:U]+SLCF$]^DSKCO$I/9NZ8U@5)TUW#67%<=$=@UMZ[+-%6).#0CN& M6./H9>L0=U/3%8F\M,C`Q,S`S,S%?9&5F+GAM M;%54"0`#PEZ)4<)>B5%U>`L``00E#@``!#D!``#M76UOXS82_EZ@_T'G`H<[ MX!PGV6ZO&^RVR&MA(!L'CG?;WI>"D>A875ET22JQ^^MO*-F694LR)9,FE?67 M-BN3G.<9\64X'([>_SP=!\XSILPGX8?6R=%QR\&A2SP_?/K0^O30/G^X['9; M/__T[3?O_]%N._V^<=GLA[7." MZ\SYX>CT&*JEO_1)%'IGSH\KCRXI1K%@#Q"=.:?')V_:QV_;QS\,3D_.3KX_ M>_/V?ZNER61&_:<1=_[E_AL*0TE1P^D?]8]6*/[3>2`A@]+C"0IGSGD0.'U1 MBSE]S#!]QM[1O-%@3M$/G5`S)O.HF#KVV^L,N#+LQK@YVLPG5R&[\$/J=CX)[PN*Q?1D@QORAC[V=X):UNT<.]XCB&IVD M0N-\A+GOHD`YJX<1-#\B@0<3Y?5?$?30\]#K@3@J9BSX"8?,?\8*NE8U2:IY M7B(VN@G("^N&GD^QRW?BLMG:KGBO?.8&A$44SU>*"^1^>:)BD3KWO+A+H&"W M*:FJ!'64+A#S66]X3V'%@[E0M*Z\!T&8N_#U"H MHPM*RM!**^=1;Q*KV(6GL(HHIKA=GE:ZOV*Q.<#>.>RHT!,^9RP:Q^)9;)RM M%U=,OJIT=:JXAM)DAN>-1]0=P9`20I1WZXJ2]D"Q3.N%E;2HH!X2=2J"+3&G MO@L(8BGG+XAZZB>V"E(T4\M[J&)>JRY,'=$[S!,;_I8P=H]I;/<+Z\P%>__* M#R(`D%MF%\+UA6HFKKSS5I"B9`]U1SAF`[+P.<<#3&_8FPH4G)HGJ MO"JUKIG/)<@@@>_%T@9XRB\"&"8J.15(,,+K'AZYL+O0SV\I23///H8M4P1- MN^0I\2!K>8EE8C0S7&P*9^ETH(5BJ1S-'.\I@1'/9\*RX#!Y"U?11/S2'4^0 M3V/_"P5<$\)0H%D/.V/1WA_$0C!`4^W]H42.9HY+S\$5?N1:V!5(T,TKUV^@ MA^`64?I[Z?K&45/.O$Q'5-"(!T2)(VT2MCT\1%'`JZ';K+X?K&2,_+`VU*2V3J2QA/88 MCQ\QK0@S4U4CQA$T0=WH$;>7FJF&-*^!.5YO&1\GPN,RF&&0X=`3(37)4]&4 MVHBE!$(GBT$OKLW@)+,@RD*.K$66C2$R"[-:'%`,"X#!XI%!$XBX0D)S!V@\ MK(:(/<9C*V+M)X0F,%)/3CLXX&SQ1"RPI^WCDWD@X7?SQW^DSO1[Y'O=\!)- M?(Z"C_,9)Q$8H$<D88?%GQ))U>4`*X,6OXG'=,=#'\%:@!^$'3)]] M%X-)XQ-OQ=_Y&041+E2$9K$F="EL'!+&5GII+]@L9P)M,JB$:DD83^C)@IZ+ M.+]L(U'_<6H$=^8\K@!OMHP)E'W,04786VQ32KMQ06$3N..I@G49B]*%9PUM MIH@1C(NU;:U;LO.I7]0CRNL890$+/^["GUNAIP6-XHTWV-NP)H7,X(35(&/N M%&+=*&@,;S*:KB(PZ)Z2=3@9984NR>+.4J\UZY@O`DJR-DL=U@4MV<=8_)B$ M/K+K*6Q'?58\!U=OR"*^L6%9$FA7A?*6MFQCK>`EE[1C@NV`8L0B.MMNK>>5 M7").-\+G-(L=47?1X-Q=4]7S-*\]I&2\S1)?2"9EFPR'4%@TQ-W+D]/CXY8S M@=="H;$/K=.6$S'`1R;)-JP)_+9LOU.N;YK/M<@L3TE^WWR2N2,R9?C6$,-- M[WP>2RGC?I5M@5J6?(^/C?/-O"D==&$K;IYP?!Q4RG%CI[-*;'U_L>!S?#QG ME#C]S\0)%_8^M#B-?6+SAR3D>,JO@[B%#RV&G\0?EHYD685L;F32EWQB[3PE MR2[C:$AYV;N@RO%:U?6G12P?:.>JL#4TKN//E"P MLTG)__`ZR9=NWE/V_VTX>_W'6ZFN?FRXKFHYME+Z[\S0SPVB*%5"QA.<:\OE M6[55355C1^>;:2<,X*F<1\(H1NFT$$91;LWV8!2==/*&:NZ^]1!'>`#3^K-( M4,5ZX1U^65Y#NH'QWJ/^DQ_+>R8P:U_!H$BFL37O7MU6*OHJR\%_@NDT(S?S M0!*[=",*H%\^^3?(]0,1C;,`$'&1+2S?D&%96T6NP&&9%Q\#;:IEG\E%<-X?Q>"7;Q3(5%`S/=*9/ MPCC#IW2-/7]&?B"Z<+H`YXS@JBUH`0WF*:'"T;!\DEX0D,)8G#?B-"I6U@(5S-AGGT2L'M;BVEK`?@IA\^2)G>D-7A]3,C44@!)- MP;8IL^(N)M)XYIF_OEN<)+PI6ASKM6-B5KLEX=/B+G/!/)8I8@+C7%FEA_/9 M,D90PJYJ*\I,&04=]A[-XDL8$1Z0U;W+TDP$,XW#5%XPG5:JKAAN9G=2`^_V M^D8"9U'XA$L".=/?C:$KC^5=*6$D^,@=82\*L+CWL9IFH2QHLZR*@DZ[ZD5O&Z[AC?CIW,+&<9=VZ[R2QA$/0%I9 MS'=N62M0E]ZV*"K=6.2&;HIDT*QE6ES=$LN0*:MN-(!H8[W,A+NM+E?&`X0D MSM=RUM=5/FN&[)+1J;W!%=L898W>E)&A:`GY0T`).R,;[Y,[<1OOE-H(KPS, M.0?`QJ/M-/(M.4Z]&U`I=2^DVWPNJ$/C7AUJ(<^XK'($VXPEB= M^/;CJB;<:JR[?I7'/9B_[:C,`"N*Q$LI-MD6DX^%3/DVW1BK>!Z6$G\-IIF\ M4S[EW603K5:H6>H&;K*9EA\BDW(S98-)7D0O.VDL]6PW[0KZCD2MN'Q>M<-N M'F46,MT\FY$SGXW='JGP@4P3>3*#N''LY5^$NYZ*/PNS7B5&QE.9JJH\G,$@%D_+4E7J$'?16 M2YBA2!`I,N*R)Y#`_C/VA!]E<8V[-UR]W+V+NB0E6*NA`9I>X!`6,-['*!"O M6H^>*LDQ&V2I9IA%N0JR.+9J5-1J;$`FD=W^1F7BKK5[FXXDD789[,@LK]](:+\V\1T_.>?EJ M5&Z%&[5&-+0&JUVGC;;Y@NW.1K6:LVCC([36.'6EWLT="9\Q$\=]R9"&#$8F8^-A?@)]Q6`%845W=0!_JXWRH#_.0^$!=X@,E*,6KO4/C,O]D MIHA)C*4G&VN%#DD.FI?DH!)"4[>/5R[,Y5JJE`J,<4;=BUE:9A[B&:^?LED; M=FO?V'?FRC`70=YV0*Z@X4;IXRX2?;PW3+<"29KA\XB/8!_S=_EG_#1);*0& M]Z6W7;65GV)%#:A%,&*.H:=<1*,ZR5IJ=]8-DTUAO,'IAAPV\,QWRS[4NQ?1 M3=3I+U"0+UFMA03'/XI++#?(ISK56Q5%$S7].=Z9+SCJUFB1-!7379Q@?['S M%`;])8&!@%P>H4#$;X>:$(!HJ3++G)5-B#Y4JU8]#KPF1!QJT&/IEMM$*$=.BGREC0C;YE5 M4UI=)V8S4JG9J&HY'WPS*P@./JGGP M+(KYS7F4L#UWX:G(OVH;XK75$RQ:)R\G]XPI[B"KYH:B0`]1-E9%F5WB,#2 M7"$+^"&G>6Y2#=[?IMS?*?;_EAKW!^_OP?M[\/Z: M=O(SA347BFHC3WX/5?$1A*W1#>6A1#79_]Q/6=E2^`9U2Q3\D'5VH#$J06=O34 M;`P]J6-9+:(..JLL:O5`W(C3/G=34FG;7DO!QEVF>T&QM&CPD-3N<=^G6_5YW75_OB9=!+^37 M>Q)F+GM-@P_%=MC'91;W?&=;U;@6JTZX\A[:D2GE#O-N"`7P+6$,>N?B#?HN MO*PK/X@`ND'D)5]H%D,HXC'`WO`: MT1#6NI3'F$3ATANP?OZHI&T3CJ`=D5_,\ALH.ZO5*-$>#6YUBVVM]HJX5+^_ MDG>:<+4A`6:;N-.(SX3OUJN*7./[DVOV,&I'&G(G4DJ$&-'32M*]TG/&G(*& M_=3ZI_>,QV/K_&'<-23IP;9+;W;XMK=O1V37CXR;*&=P&=_D;KC*]KX`Y7O2 MU,S3K]"=9O3]*-I:&/>GU7";JS0<%*JT?`*N.I7N=T-]1SAF`W+CARAT?10\ M`,G$EW.'.&RS>\,>O":4^`.MPG<)B$C@>S&V`0BY`*/L2Q,PWL,C%_J'75C[ MX@-K$5YQ2UJJU&X(0,'XGJ7.($N1WE,"@X?/A,N3P[(@SCPFXI?N>()\*O[J M46`Q(0P%UK-)W&T#-+4>Z<.(4"[N15SA1VXK1F&);CC3+06;DVNP@4CC]=^R M6;B5'"7HE1=7@+``$$)0X` M``0Y`0``Y%WI<^,VEO\^5?,_O/5N;255DBU1EBQW)3,E7QG7N"VOY,XFV[75 M15.PS`E%*B1E6_GK%P?!2SQ`B03H[(>9=BC@77B_A^L!^.'O[RL+7I'KF8[] MXU'_N'<$R#:WMT=__]M?__+#OW6[,)O!E6/;R++0%GXQ MD(5W8=1>S3I8MT'Y>& M!9;F$VB]_J#;&W9[HT>M_ZE_^FDP_)]X:6>]=[CT:JW;6YA8%LQ(+0]FR$/N*UH_`"O\Z=TS$Q7>!KQX_^27SW=SXP6M]*YI>[YN&XF*A%A6 MU?[Y^?D)_965]LQ/'J5RYQC42@("0FX)\E]=7JQ+/G7[6G?0/W[W%D=_(PQ_ M6Z)Z3^B8V6N"T7A,.XBYDP M#O\>?#X"4NC+[#:D0BELO).-UUWJ^IH1L8@[T$H MLZ^D?H&A&'EB8TJ4D'6,!$&+6-MQ,U6FM)YU[XD2Y")C)]1.D.6'2A"WU+J] M/E<^^/QM8A@8`S[&Z(-CF8:)O,F3Y[NZX7-N5,9'>_S(_`7/QX9"Z^G?6(';X-Q_WS@?:M_ZU_ M]+>(%'!:\)53^]\?F!CU:N;C@(3N&E=/VT^]B9OT/MTUN)CXSQ+]@A(GAH-# MS-KO)AKQV7560I[$^3O")CE1AQWO0=_J3Q:ZW+@NLDMPDRXL'S,I"00=2CO5 M>@F\>!#0@8"04J08,YWU!]II"B$1-<#DV@&40S5,PL4-J77`1IFJR89-D?=E@2?7((H@ MY&[0XL[4GTS+]'$O5XJ?G/)RP9,MA*!?C<[.(N002A`CI1PUAZNFQ55#[VMD M>\A3#)5B+TOAI,`$2D"R6)AD\JE;#[JYN+4O];7IZQ:>7:\<>^X[QF]YK5E> M429L2J41'>P/3OE<)B0)A";0D M-(SR.$FDL@V33M=O;=S>Z,[Q\/=+W7MY<)U7[HFFXJFO9P8 MOOE*)R]EVQM-L%(5#VN27PR0H]%X-,Z,@:$8=!6,"0)$$O(CD06X,'"Q!2(. M"9.A0!!)I'YC1K%YM;1Y?8>LP07FM;%Y+6)7_)7\;1#;KKEMG[;PW888U[2_ M!R>TKAX*]*DU`;-FC.<&R3I;L&)@_,.AF0*]01#K\`F]CUZN[5? ML9".N[W!=IJZYM+$L1Q_='!\OM+]($:G_'1?*C5'J(5C;(B):>=2CXA"*!D/ M3T_/A]\&#"6,!\D8L=$;]OJ`#1#'`R=@1+X33C3?`]:4UW$CP24K;$LP1C]A MC*F-@_`;A&R`\`'."`).0%@%PTZY@5:"0;1B[UCI_L9E[J`B'AX8!TBH.\2& MM48Q%CACO!,?!(.8,!%E,4Q40G$G'>V&L*#G3L2PU+<61+`F3+$3P((18B*" MI;ZU)'XU88Z=\)7R`A:_U(>NJN#?C5R5K*=D7FI1XFA!9]47Z5GU-=OJRYM* MB%66.7<4DDAPDZ;7TSAT.5FVX@47NTM>`6E%<[K:U2Y([P!W0UWAN]FYB MP")KJW3N5GZ"*HV;"PZ?;[67=NTEQ[N_BCN)BN2R907 MWFJA+;,;JD-@X7`].`^0%N,*$5O@?-DP,\89IL_`>9.A9M"[,?:*>C+9EM.X MY;JAZ;S(=(B;CDY6$+<5GJ&`1VUEZ):QL=3OU=2)OD3O6%M[?,"@=+'-)C!Y M-[UF_+>0X\<)8$5JB()S/!S5&]8NMI!'ZBL13-5^3#M,K169.M\^'R3`B2"Y MQK!7VBCM"8;W^@I=.2O=3"\0"E=3'I8B603S+GIG94,F0A*^,J*MB@O[Z5H$ M[DZYLFI!ONNAY4A-F4D)W#P/^;G#!/:C3.A0CH+SWW-MR(\ST&K-(,#Q=:L0 M`95%'A&1'PE=T',%E^;-"0=(^&RDF#K/+,LB2A:2[JE53POWPGUB6EU]FLW> M6K!@/9]?/\[5NV]A'LJNBNK206:*,=&>N=N)J/!XG?;G1\V-B47@/#6+! MV&"U6Q.4B\Z*[:BKW*>%(G6ZK"H?KQ;QS@:CH9;EZRV)WPN&U+:0VD.IJ%Z#V M54(35D*:CV<`U8H MC%A2SZ@W[`49JX0:/'%R/$6;7!QF4X)RD[IJTZT?ZA:2@X@>,(+RL[1JTT\K M;#M5B5A"N.(Y5^6VJ`/I[L;VWDSCM\^Z:]IHKEMT41AYW@RM*2PT(#*O>3*C/*0$D#HPU)X@JB M10-JT\!QG=6DX#Q#M@LH"R<5P1M&EBIV4S%$)D=])O:"_'/]^\9\Q0+:OC?Q M+W77W9KVLN@@M5A=B4-J(8%$UX1'PZ#OID?T,%EV5B]&&"8^<-(-GDAF*>W7 M]J)H(%Z[ZJ=4]7*'YZ3S#B!L$`S3=7-)YHSTW-== M7ZKFPQ+-G]#2M,F6;QMGX MY-IP`ZJ@AT>Q(KI*3N'5K2H+-$L3 M.%6(#N'%5%5URJYN=37>LC<"+:MJ&E8%F7P*)FRH9B+'(W)78LU'2ZJ/#T0, M<<<9%(4$[,`KY4&@JCX%N">D6H'TJCH5@-O/T4D1G.-P*4!P:``EHW9GM3+9 M'2ID:.+0:_F132[EOS(]PW*\C8M*-MZKT9`Y;J\BF.#DEBA'=^MQO./@E8&W1A?>TKQ;3C(>$\Q% M#YB?:6<1Y/BEYHKO7SY(&:V2,C+1DNE$:4#LZJW8YQ]T=^K.?7(Q!5W?YD?+ MRMLNMZ8:7.2)(WHXL3_,0@JF"E,7&%VV<1<=]50.GSITC@/*(T0[L,9*O^;M M42J`5)F/YH"LT#J*84<%\28;_\5QS3]0>HU8I(8:F*7%$+V2=3`>9<"+48.( MG')(':)?!I0\IJ!>J*`"2.7Y7PZ4,JW2"@C=>MY&'#Y!:97082*(WMQ^?I[5 M*P6P8:1:`IGJ>N7#Q?8GF.9"[II39^[WI:ONA=4D8K1!X&"@K*323*E M$'*)L[-3[2RX]OUB,K^=P_0&'F;7\^O[Q\GC[?1>;A;)P8IDX%<=<.M1B9WS MTSW3(WGO#R7'D:2DCQ3"(\P>R==<3>?F^=/GGQQG07;0@@?'O+ECY:]WY%:0 MVK'E22&Z.C#HA1O%GD^N6:3$Z%8Q)P>$GJI.K0[]M%`_#!%E!];$72W9H15: MH([NS$4+T^>I7//-T[_PT/C1N7[WD>UA<-XX[N.;,[71KTAW66)F^M:&OX8A\@D]>HLUTSVZ M>BAS+_[L0Z$1ZNCI&?T9Z1ZS M(E_\9]D]:9D3RFP1A!<0^2W>%DZ MCSQ<+2VAUB(@I'0B6>QP.J4\C=VI@U\NCP M"]'5`IT^RY3<$-_8"]Q5^2$_XIL\JY.:BU&-3XKN'D:L*)658_@2^<5V3KY M=[6V3').5LA9,JHIP^RN+(++[\,S[30;K)PD1#3;`-'#-(VZ0S.DV`&#JVH4 MJJH&>/G>F8^X'".IAQH/BP3]Y"QZWNW29;64`6U'%-'C)8/A(!MG84]!2-*K M$B2OJ3>@J):UK6`FNL0%\@S77*M.7Q%TSWRH9=M)/=(^D_?L!SOB-DVEH<6(*ELSKU8[B*=1FH6BE7-S1\N&R8P$U2,<.D2]WX M;PN1/R;V8K)R7-_\(VL)O%)5J>@IET=TB^:\/^(XBHA"2)6FG,3IJD)4O1IK M.QJ3A&2]1$]Y6!-WU23J!*U4PZ[5U[23,#SL5<\[TT:W/MH9*,KC M*WF?38I28ND0&IXQ!2DS5QGO=7*Y6%PH>S#X.?U@L)/Y8/!7(B-0(9M9<\W; M)VR=W?OUV%WPH>;&[5ZXT=DZXVNM&6Q?29B(IL MC\HZ0Q:YAX$DCGI4U"?=0XL'?JR![<59!-+>!H.>X/@_!,G"N$?9"+' MZ$.,0=-@SQUA-J1\/UOYB1+EBX=Y#5E`R[3`7JTO9:BU!\##$5-5$S:?F\U% M85FQ+"_\!G]+3]F+RTK*SLX50#B/F5]Q'_I;D,@Z&$_0+C:#;"R0#'$Q)$0EE>`@9"_L+:?C;!30=/Y68&`OG3(14*R3?/_? M<:ML[T\:0)[O/_!WUW(.Z&27D^SW">;"'C(:I+P^"([JCN4P`PS389S45N?%5677A&27Z;%QAT@[:JB= MBL7(]/)HR3)C;G&)"XAY,@AZR-DY'ZIG+;DK7O"K0S=M+]UD+<^5.5Q\X:W0 M&FU`"TEA-@2;DI55B!,J@.CU&V>G_5R04$+MP$=EG<)K=PRP$4GW-9P5@N\L MQ_.^)X?U2:XOO2(O[_)R53A)N%H12"*3M`$A="LO]_+AO-(*41*((.A3I_WS M?)P$I-J!E#WTBG:[T>*#H27E=D5XB1NF#8@INYLQO[Q"U%2]L9!<$0_"%-^ M)V,MZE'XW".2>LQ@7_+F9B7AQ"\D&K+=34X=1V).'I8A?7`9 M`Q*K`PYRK]EH3/E^0OF(/$3T(6``$0?Y>YN-&4#+:WW3AAO+<N^99F=T44?`.AK/$8$_/FMF-$GN`PD0K*G@0(Q6AP"Z[;X16V$.3\Y'M5:_R%RXEW(C!TQT3@:=\KC!.3C?`=NQNX%O._D=?ZOZ MK-H#7NKFF0?ZDSZB"3H7Y4X9^T8@D MI1<0:OX_5X=0TYK/P;S_%(%^C_6-,;^<4U)0_R"+2#+-+Q"H_S\.RFM98JJE M'5L;<1_U]PMDHV<32Z];1/9F5M0K\6E;)*TBO.AK\^?:6=6HB<6`0`[@@GS< M1?:FC$IC(3'5$Z-.7PX.HERXT)ZYXM.J>+4_X>'+[/(?D_DU/-Q-[N5F:->J6Q;24\!0=KBC?FU+PX"RQ&MAW(79UF*& M:?X*!79MU25&HZM;M_8"O?\3;5,MF5].TJ4*F'3Y=[8+)1T\ M0VTEBV2_;UBWLG9L>L-MT4FAS+(R%\JR!!!-3#@=\85S2@5",JH/UQRJE%99 M*6E+9$7.E5@DR[5!'%*QHAS!(_3)O3:,)\R1 M#C-]"T^.[K,?)=^7T+!Y^OGFF3X#XP.4*H2<@LPR^E7!BEW#%M%B%G'K0_6`D58SLJA=:RVEM9.CMH*'G<(2:5>,>AL9$& M(0M>D-ZR)81))T+\SPE)@TUIRQU(U*]O/]27I_-0PL`H0T0:&&WY0X7Z==:X MSMV2-E;5Z5=#*>_F*QA*1S* MBR41O8!SQ,]:$G)`Z,'4IH-PTI6'--E.^F%8H_IMPF:):7ABHZ6>?WUK?9J. M0TWQN-L,E?.0[UOJSX.+.62\JQ:P3!N0]>"2$.9OR4:_3Y8XUL36@JV=4UDA MTK(E$AT_]GJG!8CCM&E>AP\A]99`[W#5*02_(W2_!W+!+T$BF="2,?2:*T\> M3T-%JJN"9+$G%T&SP')*(.IBV;!,SV8N#F,E9((M8BMZ@&,X#!:T:5U@E9L9 M%Y*S"T4SS3VE'T72KW.EE^;SNZZ1<.R4BBJ\]W9%1I($0%/WRO36#HX@T^>[ M_ROO6G\;QY'\O$/!VP/D-ZQY?=]G. M_O7'A]XB)4JF2"H#[$YW)U*QJE2_JB)9+'KNRRUN9+(,4$2/)JIU?:Y;D5*( MAS;\B?KCX2P"3CH(6/L@'@;'(SP0(",!.E2TD&-`]^RN-4-F985X3&[UC)TW MR*C-RZC-8ZA-)Z#/04L6^:T5+F&=:.7B%KSX+G92.8H^1L`\R5#]K.+5("XC MXHL#([H`E%"*3H,?,2VU2SU2A!GFA8EJF3$M32I-+7;B!9MJ M172#XJHC&I6/Z\=RLZA"["1JI__TCQNPNKNZN7M:?4_.9MPN[QYU([J52%6@ MUGH,0Y:`]$3D*P1,(0V"-??<1:TF.@'WTP_OZ=4[!2AKNMGC7OH-0C;O7>VP MYS`F;D\S?D@'X0\/A!%U``EY<(#J]W4Z$9OK)P`B#F+J@)(W*A^0(#PW/P#H MJ:&!.4(->/F>I4I97;N9Q_9>YM%0)_/8QM[FHCXF,-/%M!1:T,,\FNQ@6HI> MY5\&,[/]"P.U0NZEJ"HYWL4[0+QP?PEWG@_IO],V#^RO6?V*>F]2R8^X52T2 M+X(OEB.[-<^$9'Q%8YAV"5'N/*3).,S(2+;C*,GX/KU,TQBU>PJRY9QFY(SN MUN1^3?#IZ'MO3H`L[!>-+D,(BAE74:\K+;L5A)%'!%A28U!S]SGO:95[#FP6 M!'>TAN/!(`>JA)#V>\\E"&:U$$S90G^UH>76\BLTH0\C"*S73K!!SNE4OK*= M^2W9;RC'"I,-T1W@Q72:PPN.."DU0T!SMH166PG5HJ?2!,L(XJO%$!35[G]7 MO:(71TVO0Y[-XU/K'#/3OV4M2<@"EO2NII4@V#P/`E/FZX*VQH0'0QE:82)8-\A[ M7`=06E6YS:;CX;R$%'/*^R0(9V:>)%)J5R6$G3XT`[@-:1_KMSE9N.=\'E0 M^]U^WA?[`XF_IQ8OUHEF()TK!>0@ MRMYS7SXC7@]@7ZT0K=ZA!9!J/4=359OA5:Y.08BR>O\:'KW`"<7]1NE%K9ZA MR(WH&IYE32NP'U,%,5E3D'V.N/36^EBR;85D^B#*L\IJ$#*U8@;,5NX;=-%H M32)S]AVMX,HP(GIGTV!:A:L,06.2XY9"1FN?R;L&9L,,VZO&45$59D`H":3T M3&=])8;@^UJAQ6%*M,/L9%(%LS0YC8Y)&U"U(5]^$L\^Q:1_01$MTH#C@L]F M(;'&A*M16:4JPQ":38-;PY1%Q`RL,C@37;>3H5MAVX+XY2G-#!#?DP9_VVNX@[X/M]%&:#R;I;Y'V%"$B&D%M0B'HKM[ MHVG5RG`T$HB'2O;_T]4D?EL.+2FQ;-W,:?,2JH;_N=5&C[/OKHM$EAE56=1UBU M?SB+6]',=3K-[M;2(9,+L>A-6-E1P9.7NT(Z&AEDA]:8'2A3&6U9O]O!38A; M&FV=_8D<+33@PGMY$"KYD?/5*^44XA8BE[5%-!^(4\,:M_>7GAU>0WN/[&3E MT:`?`A94@C+X?SR%TA?[64E@Y*2!?"G71FVDR^5!<%E>G M=5>>"`Z;[2^\-SM7R MWU!JWEPV!)V?-1PE.S81+;..U4H1T&HIH#J4U!I@'C356C$$0_6G0RI>T8NB MI@=.%_/IO`I&!AP4D2.C52@O,`PU->=%:G0@95$B&B.Z%`-C)",".AT"3UG@, MU>L4G2F@X$"2`4`Z`DB&`.D8.A8L.E,"+>5-!7ZN%%/-TD0K3*?K$\UUU8DG M^K+W/!]WATM^@E=PG9!QSU`+`MK]4!5WX@8XY;NA'1Z`MH=,?[A)QM#MAF3) MS_5"9`#:+C']83J&"5Y(E@[H98/5W]L<=R0";+XWJM59)\[HJ_W3.9P.B=^[ MLH_VQ@F+EP0W?%F[$^)Q)FY\,[X#.E#B:4@$FXB\;M\C0VRNWXF(IPD/B,F; MX')DB!X=@?!]O#5C'_"9/[R;G'[G*.W%55I,H?7XG3H,\WU.I=(Z\3?Q/E@[ MA\-_6[O'X;(F;H!SOLLY1M0-]#E2!.(>^9U:+/,=3[7> M.O$\W]Q3@$]BNO`++&[]BKRAW@ M%`$F"1!-$SQ&:R&)E_B6_V+X0MKP%<8?\NCYV)JP[\`_M0^X'&,+KGRX=4+P M!0',+`?"A"3?:915IW6'Y0[6;DOB1W3LH*!Q1?M$CZ;#(G[NV"<5%>Z.-.2_ MN!MBP&'+LHTPMT!B0;4:LF@3.<[C.@R\W56I0VLR*AJ[03WDSI?-R&U!H19R M%;)KQ<9W>W\B*=H##*#_5G%,G_N"#GR4N!!TI]9L7$JG$EH@)J89(&<)5X0( M.-C^GS`$;XF4]G[O_4`9A^:ZPSH#9.*'K1H="*KO.:6I?53SUD;CV2@*&YTW M<^+=KW,F\^0ZG2=,W)3V2S6=E$QHBI1OVD3N]'KU]EODIO"MZJ452^'7]-@Z MDQ=1Q[D8CDL`(.=3LR0!I:D=&&=+RD8+.9`:9`C_#4"NP!I@5&FC'&SQ564B MX&J*@85?-PB`#1N;C(>SA3`0M5<-=R$\2=]N5\O+U>WJ:77S")9WU_12\G^L M;Z]O'A[_!F[^Z]OJZ5\FH[*JJ+B1TC2C--HJK?_\\8-ZD!>-+EA?.Q\.)V6, M132T![<6LF3"V2;:VS8O"2R8$@<16>G-L'WQF%1\02L6FKG>Z6P^*<^`8DR8 M%&?.$(\6?WQ[>+BY>P*9"/.?9B%$,':P%*$9,7=(7-&`D7E6#TY2!D2S$\NR MRA!)R6B'1CN):+YE6O/F2JOB(*(@OX0:`[P3N=[1W=5X<_7*>X.N[89/2%M! M5%YU"]^@;[_`![PRQ]@D;D='<3U"*R:%+&TV7,QF494"'@6L=\4M:Q"/!,A0 M22EB/!@@HRDM7^A<'T,S]5%9[M"Y4J@[BJ7T>5*J*&%A_AE@B2`7]<4J5L*4`C06XX`RB(SPT1R M`;DHI@X[CD#U%3*Z4K&?46C)N8%%KUM,+OF*(\$?]'U-,[+6,EBB,JBR9Z:I M9`VZ+*H6BW;<>HO./:/2HK,#BU\@&ELT?5NW1;>5P1*509E%LTPE9]$E4758 M])T=GGR4&T7MD3V75T;`>%"A;9='%RY&F49-NR@)G.6G1/08^7G"T`4T[W"T MW7=P:6_^?/&]D\OLV*3*UOE&E#5XCMA:K!Z&5W;P>H\O2-["[>7[MP!N5^F1 MT.4F=-ZJBFH:$%")$F&N1->F%HMHDP:1!I@VB(F#RW>`R>-&DIG6#K9P MNM'`--;`!FO@&&O@.=>UHU)R94AL;-@YA#;3GMG(K=DR:D'(2"0WW=V?#$YLQ&;;LP747(2!0WC4C6>-P2S::&:4E*88;IU=WWF\BYP=G`Y'\.W-WI)EA^DP-\&?4GZ*8 M_0OP$AT8';0K3%P`RSP]FHWA=D&[BI"1F&[:?-NRYBVQ;6K0EJ049M!>W]\\ M+'L0M`7LOQW030C:*W?C'>"M%U3$YXQM$,8K-S? M7YW-ZXT;.N$[=1[\W%G@397(K6='N%AE'B]J$9IX]Y92Q8&4T`64,(@I:T*Z M7)&MC,C>#@14Y!^OT(>."WP8VLX>$%/$VZ@`7TR)9H3V\]X)7J'>K6!Q(\XA M4%!_>G'I^0(0)`]I01L>6?1"X,5P7@86)J`;/TV%*$"EB`TSL)`U'+;9)V+K ML/`D-ZW-!EE/*K1UQO"B#V9)_+-WM/;*`^-S.>A?ME-I[$K#( M1;\U:R)R:*O$F@R&A=L+3F)T9D8%N6%)_X7LP#AF)4.#=&SM:RG*-6<5-7=1 M4)U=5)W72G7*7(=,'.:+9*5BK1/CA+9A*#V7JJ5QI7#$%<+$L[ZWMOO&&O7)_CDW<$? M2<.]Q]/S_\)-^.1=G7R]*^F%6>D0=/'D`T0=I7\UH!/R+S!CJ#^UVI0$K MJP$4UW/?7M>IW38XC@_K-E:49+]#]VO:.Y[Z]S5ZGEKFQ$UOPG0]T?:]J;Y' MJOPLYQ/M\IKL?:3JH.A^\M_?!/\CC&>6`Q+3E8[90,1E\.0M-_]W0H< M%Z+$++B#X7J'-Z&CWVP+!M&*A,*Y0Q.^!(N#IY/9((?7`$,R(@)2^OA6!M() M!%=OQ&.S%$("/L>AX\0]6":T-M[4F M78G::KUIP2SBY,X^P.5/A[>!EGM$)>XRXPK'BD&T*$\N0<9O@S_P^YJ6U=N* M8(F*H`P'##/)67I14)VV?.T=;*Z[A5MR71'*KR#Z`::N"3[2);?RDI.+ M*-`$"(F.;R[2>E=1,ZO-P4Y<3?KA2'@)EJ?PU?.=?_/3Z.J7M,&OR(GHX>51 M7+E>A!TE"%**)D#M'"G9$`NHF':EF'J@QK-(/L28ZC$%6JL@.#6"5?2"9DA1 M+H1[PHTY42R"$Z5F#I2:2U<)(XZ9F.)I5(RI`T!TXMY:S$E%RR#EU%#>F'&$E&A;XQ M?5(;E,CPPJYZ,F;#YSMO/J$:,8W%8:/D/_X^&`S3F=(%&%X,!@/\_W)N=P%< MSX51E`*>G\46L$/PB#!`^J*"T>`"X+')*O97!)-7,!J2'XW,`6'._#Q"-X!+=YLIY*N^84SD3;5@K&-']-XN*]D4IC1!1)1L%.5J3SN] MF$P`KS(EMK(20TJ4WKOI$9'CZ\MH9:IFF(G:;`%V0OK2`T-O`^$V^(($7;G! MR<=78#_",-R3*G/QOG8M""D%:5/N1/.TP7048Y8.`?`8(!D$I*,H['97#^$N M]6'E]$$.@3F)/H)D%,U8;FOX>6BWTJ-VI*-,!W.ZWM'L^YN[A?X*_[=CZO(?L@41379G\P'3 MU43\D$/3-+4E+(&$)WI7,/X5(&R!+%^D%@4W,(@XB^8#$6\&N">=ZDXZGQSS MWBQ6N;<#&^]P0%HDTPYP(HIW$L5OLHHFE2^'X]Y[AQ``JP#,VM8FQLX#[TB*I1QM(TW MP.IPM!T?_VWM7SO!T4-:1W]N]AZ:5L$G^#.\1*/\63`&*215'X`[DU_Q\U#1 M_;JKK_?+U<-7?,7Y^@NX7=_]]OEV]?WF&BP?'V^>'M6>?E,H?.S.N(X+I(/B M6K)X6)"."_[`(P,RM.*B3-7:(HXOHQ#D\,@-H[M64T;`91TDF/T[R7U&;LW#Y$)V3#^=#`53?L7M7*$E)I(AHY43,91O:.W.( M6&`AQZC6B0X8/:!/4'4N)OV]0H`D@XKNGBWBR[/(FUI/P[3BW1+A795=ETPB M:\1Y\;19;.5-O]DG5%MMDQMRI]/):)"S6ZUW_+;D/VN[!AQV89A'R7[;W^W+ MFL@]P(T/R13'WE]Z=G@-T032#U8N[2+*2&;KWE`\#:MA1SAUGHSH+"M+#SPC M@F!+*>+C["ZAJ;;1B$0!AR4!,4$04<3=KRE-]3,DB4):E5]1U]1'$&?QS$9$ M'U+0'X2^LPFC6K+E#]O?!E6+-#4O*,=^%3?B1C.-H'_S^/2PNGJZN0:/3^NK M?X+E[\N':[4+*_)$BL`>DXLVA"E!S>LA\H2T*H34!W414*5(K]6%ED0USU9U MRLI\5F7RRF)`M-'%=#S@8$5S1GNN4$5LT-H&.W(`%;(IRW:K;"R7]W)5H0<: M(9HGP.V-[;MXQW>Y05'JM,='7Z_ASMDXO"4\@1>5@J:.&\&)U&(XLV($49(@ MI@DR1$%$51>:9$IKY:2%L;2?[(RX6TI6ZR5%XJ::AYN0KDS`7DU<8CZL$6/- M%B@6\SD/5[I#T[EB66RQ/C'\Q2^&Q*HJPZM"C_9H]0;=$T032N_%)8WX[KV] MLWGGS?+$WU.*HQIF1.O:%VFH(A1!AB2@-#7.C3H1U^*(JQ=-@D:9!Y:(5J2L MBA0'JEX2X3^M?#V$RXJ0Q4RGX\EX&"^&?+^Y^W8#'FZNUK_=K9Y6ZSO%"R%2 M9.&"7?<*B!3I3,*V('+2=8]J#>B(E;AX+H@8^\WSMKASZSWT<1F[_<([15[S MDL(H6/3\\-9QJXHY.Q]6 MBT?L1A;1PXV#Q;SL(V.60,03_\QYRA=^+^4,4-8`X0U+[**][B*OP#/HII7[V.[=1ULK]OA-_\(?E@L^90Y5H\];H/4 M:6;-XMMDNG2SAJ2DFM3;N331),V1Y-QH-O!KI2)CPD8$PI@10#@QH!!%HTHK*OL3/9GLK5K"L8G/:J-] M$SU7MO&;5&C>]L)B+.MQ75*N4V3_?)!W*-"B;^+C?H?/RBA.K MY1OT[1>84UAN_:RL9M-9]?.=^<>&@QCD$IMQ+EI>,;8& M3;Q@/FGKM]OK3J%"GHZ9[9GLXMKALXE7:_%%=#NR3*-BT;7ZTBN:G$R1#U$+ M'RYF+)>1Z\!MSO+X.5(R5KR3UMMU4NI`+<\8>1ADZD8OHF*O&3E-VGE4$1'RMSY85[,[D@W!-(H\#@;TAGS&E=#(L7@ M`R8H('L'"#[=>D'P2_5M\.K!W0(7;-0WU:L6=P#WB.;+;]!%/.Z7[G:Y/3BN M$X2^C1.FZ"XTG@F)O:P2\$(<"=]::<7AEY(%$5W2QC9/.;X"4!.6I8MM9<2^ M`"^4\`4!LIT7/+X)4"MX&UEQ#JWBFC,7GM5-,IK1,`ZLC7I/S*;#^$BP.&9U M-]OH3`_-06Q$)XY61M\$%_0,X M.9;`-N5);=-E`Q1;Z0^SE9W5Y;'TOWF.0(8E];U/#-`M<7!@V2@K.'4M[JG:F M`())T60\GLCU;`D_R4&?Z-3.T*2<4:%VTY0S7[1Q`?Q$5<@+A8Y[\DX!".A` MYJ6?DM!;G[W*^#:]6B&>^)7O0:OD+_Z=5VHRW?+YZ_@TC0["/=]M4B9!ADM`V`28SZ2B).$4WPI">3W/GY)O M<$J,.O,5?G7A"V[XVJ^O,4^^QD5\J<(NIM=+9]K>*TAQL2V_UH=TO">$I,+V MX&^(>'B-8/+%=GQ
>^P0`)S;S73_WX'R(^ M%(02[/DS_@6X^1;!!=85Y\C94%WBTL$GFU$ M@KU"(DEICZ'MA[U3VX2CMF?XXKANC>;Z'^HX'E5--&-]M@\:L,R;"#5@[6.% M.5G9\W0T'>F*@!JG0*9$2*F?<=QD$I1&B8N_5G25JO))6Y7_U2*S85/0AM;P ML>+Y=R*YM@VEPO`?(B[G91(N_5W4U%K*CKV4S0^\C]3^.\RS4ZAHA9"ZB(_I MF=E.0(WW97REC^QAS9LV->7O`_IH26G@=#&(+RW7Y<3_HEM)'7[.-KM)?YU8 M85@JW\8.=!Z0$!((30R9V;G*D?MR@**96$)^8#:V)K.9I`,5`%*W[F3HC=NA>Y]3?*):`K)3TY8]&=[I6'5*Q[&;,BI>';COYQ2A M*:ZEI/Z-/H@V-_E<+]ES$\EP]['*`V_=#*C:,78BA>`D?SX?9CWBLYA#?&[A M#TGS/YW'W[2KF7C`1!][9Z=_I[-3Q)8\7W=?X,-DAM^]/2*S1YFQZMRP,'+? ML\.\.,(%]'-I1;!U_C!E\*-EB.U53V?:R>O:W:,:='>>(3(^2.\=YH,3_/G% MAW#E(B.'0:C*73+'[:NS9`DC6FP]E[?9QW&5F#N`V0,Q?Q_%4YZK=WH-&2+R M>8?5X\3J\3GJZ:73K$)X9RZ3^V5ZY3!O'1>N0G@(9!MS2K@/+B_A5GC'VY+6 M!^8//#@@H^MJT:E4;5:BMIHK7VMN?*U1F_&>K`0]*:XJ_TET[ME_M7\ZA],A M;@R.WCY$=[`15WH/_?CR(9F;>PU&[O;A(XCWDQK+VZ0^4.>#2FP"\'::# M^(LV.M](KG9$OX$1CSW9I.]&Z9)"1L1)[_Q;?MV^P(A]2*WKQ1!M6S692COYD3K.E*WX"IN4L9YE MXW(U37O,IMH)J'9"A,;@U6-OR9^MG#?H/WN]4,^0Z.Q\H92HC^,%Z&494!8]>AXQV^)S.!D-IW29+%YQU'!V.7N#@6SPZ M]8#GZ'5$_%Y<`VPG-"X2!25><.?Y]/Q'3^/H.6HJ18?>ALNS0%A2PT6<1]B5 M..I-*%02`&6$/:E+>P7&8L3+7`;@#=&713L._^)K%I/,"AWK\AW6"MUGQ@K= M169I+L9>XJ*1(F;@B%CIR:J8 MRG?;6$RBHC.=-EGSG`MP0YN"7?:X*9A$=4WJU'69-/2JT%C?Y@(\Y]?%E(#Y M=0R<&<3\9;I8+]WMS<^CXQ/*`:>QEEY>>C[7$!94+-\;3J>+>;9LH.M8DVO] MCR\XSK`NJQV7YHE+)Y](83J@\1,IG1%U\IUR*ZD;'/[V>[C]-;EBX5>(Z3=? M6NWCE*IQ@.AJ[M7L2QL<:C5$U(\6.!N!>C8?#JV!TOCXL6)@&VVK#'4?,)RU M47DN:L&?T-\XP5\K1JD.1<9$'/K5;^@WQQP6&L<]P(/MX.G\E>>&OKT)3_8> MG[R6:=&M>>A+3&HKH!"&I_/A8&Y)VEE*NK#!E%GP(^X`:4<=(/V87W)K;\0P M0.[NT),])Q4?1%(<+MV/!Q(3D+S/K##>SN[JP.6 MH5,1?Q.\[FV)MK>K1^^D# MJT02K&/'..[2,Y9FD#&3@'#9>YWJ.JX4/Z,"WUG^R/CK6IL6>ZL;MD4N54W$VF3Q])$]\_E07.8N1M&N' M&GGIC[D.H>R3B9=R?^`U"BG>26D@^)#K&:1F,!'Q-]\+I#=WKABI1PZ=P;YH M4C<:2>OE&7L-RDW&(Q.&^NEWS]1LSIN^8%H-4N,>S"W.5,^R3'FW!_&;N5OD( M04?J9R$!Z?=B93MQO6"'U59:%8_<\L=QO<)^I#NW+/9)^^BR,RF-DGU'_G@] M^'Z)PC4UV3&G5]C,XYHNY/ M9DRI_CP]CQZ=5D:7Q^EGM&A4Q3N5T:J#0W.]CK,K&1E*'S0< M-%?0A*N@CQH`NBL99W^(GCM\#1N^HJ/W,SA(V!$<#N6OY&1#AHZM6M6Q1-9G M&.=6;M@*^Z#11I8*)T(J_*CQ2/6>=9,/**L7S',]N\^-V>6=SA\5+%\7%SKZ MP:@54:P7X70Q7(S+'6&XX:KJ4MYDD_8BGZPV:$("1NJ[PIC[6:0V):C,(91_ MD?AIU9\/N_F)!E]$"M[&RC2JU&9!Z:8VFNUXZ&C]O'6?1W&"#QXLW% MKNLA>*/U:);,$4&T3G8PDW;Y3AS1*$>9^H:^US!(4#&I5?C"+$IX(]3[/#&K MP:S,B5C5I]#9A/,^O9S\QO:Q1T8<;M!OKT\^^L=ZMX,^_:'DYL_-!NY+N\U& M4HE?C#7+-H*F27EMCTV03]YIC\WL7?20,@B.E$.P)2PBA%,>`M)6LS/% M2XHQ&?Y`Q""(.`2411#SV+^^T)TIGT2?B!9.W%T/F>W/#81DZA-ZD8TZFZ25 M+(I/Q_AF[*.N(S#J/?+9W3&;?T*M42OZQ&3Q`L)H$NK4+,+<`L8N?B1GN4Z3K^'O0&Z[W7D`2 M,*9AH[^$KQ#L'!]ITG:W.?/&O_$JU&IVY#O#JY\?`-M^62,7JP*>F.0_3XB_ MI;N]1_9X9Q_@M8<7X]JN0;09RJ1EJA;\B[8H'@T6XAXVJ':Q]+^8'7+L'C,$ M,$?@#\K3?QNZ1-6Q>HG#S.BF2AO&+$N=@?LI9^N/(6I MQ$DWX*!/'EI<+-&VG8V.-`JZY_I#Y!_"-W?S,=BM3#ZR6V[N+:3ZY(:?T1R' M3/E'Z?W*Q8L7SAO$>7YP[^V=S7LCHZ^FI-U!5K(GB*WYU)K6.#HZ#)EZ)P.1 M27@`Z%`F^2EI.B'^AJ[A9NF;YU&$S+W>,]0K3AO"@U40G*I[2,6/J,9D-*[P M@?1<*W:4"I"W-9\S:B$#*=G-5^'&?;.TG_EI(0XIE2U5OU9)I!3R!?LO83DK ML1Z0>GZ(2U@O/=_W?B`5\OLDEI]4"MG2\*(%@>-YLER#:-!R_I2*K@AXECA6 M(LYG?(DP>*X41YW%[A-\]_T]W\%2 M4&K^OO+2B`;,"6_?S@9Q:0,&1]Z:<*W2CHX`?M`AP(:.`5PTB.IRA([DYSH' M\.2!:`00#0&B,0`>1$<)0$$JA(?:<)Q_6$=$SG$@F+M-YVDZG>`.$P)_8%*`T-*V.7RN8,7P M+"28\BC--#-FH"XK0CL^OL+*)D_E)W4A@PXO6APPLR8<6%`Z)D"BN409/(A) MI`4+>9/B`B$COG84/,&?X24:[$^1[Y8^K`L+"0>B&GL&N^1%"6E`1O3613AC`1 M(\S!JE8E6K%4N^!/VR]WX$R^>`=/:J^W"L5W3@@<&'H'N=SD:+(C+P$6A$#A!ZR,E&%'6C MY$PA"WCQ&@BI'#L5ILA$$4\UFO%$=U<=>W_O!0ZI3A3&%?]5/?CB\B-H@N/I M?,3`64(6Q'1-PIL4HE-8D_B`$=".GL13%^15?"N4XR!D,T^!3:674TV+L ME,Z;\*H.1-Y073-;S8YXA>0PJI)]6E_]\_/E\O'F&ERMO][?W#TNGU;K.[6% ML/*$&J9'I1C'Q_1564@6,ST1]KDLIK:25C%P)46L`NK0$\R*\97KD$L/*@UJ MQ=&%&_8LK`Q.\OFAQO-?9\G#.`6F]?376<*PSX!UX["\T-YW)\D42_*$QZ!M M\Y*L''*M35T*PH-Y/@UABF^&7ZJ=\IHQSSUOEC=#?\RX_LJ`^:P,\:PD%_O' M^O;ZYN$1S5O_Z]OJZ5__:19$JJ>H,N>EW.P]=R:\<&_)5_NG+F7R*LZ M\GD!OL230RM*[$D.["1-$HZX4^$F<\\.*>XX4.J*S[UU(',F[\\WABC??!51 MUY3_2Y:;=JHM?E;T(.V-)MV ML:"7+M"F4[2[Q(:0=J>->U;@Y355ZV(*:Z@2].8NBG2R'DUD.AF2@ M^+*5J/E@+%2H@L5 MDOL6$&4CVL*S65FW,C$/)%!?!9D_T!,@BZ?E6ZQYX7>$, M]`SGZR2SPE^^GL5XW%<;OS#F*]1H'M[Q+PL]A+E]XIH3,@;M+.Y$&YS-DKMN MZL%.GBAV$U?QR^AO1Q1Q2HP^8Q>_NO#% M#B5:;Q-MS#E=SQD7GIOK_JI\@;CWXZK2(.='[D_EYF;-+*B&EGX76,V@Z(+_ M9#*L]8)DI,H)D5&>4)YBSI@-&>@.Q-`AX!$$%&R:4Y"0$%70,<09G!/N9F-K M).@(^I`-R=%'XV3(5-2?FP/4J%,;VB-NJON5E1]4C=?$]`'*7(89I2"1IET;78_NEXW)."9'L?GU!;N3O//]@BQ\$$WU:) M$C&61-M$#@8Q=#)TTW.)($-:?\V.?-&MDNC73K#9>\$)![+L"VL^5@L`T%U1OYS=@3,LS9;+881KVPB?$=$06`:#*- MKKN=_.Y$$W4WY*=X$&V.IV-%6&+?6,GV?SNH)A4!+92D(QM(3BG4Q/WRXVA/+CTNHSUFGR6,U4@850&8:T394,N6N[W-!W#S]Q?O[=?!LOL3^^'YZ]XCV0)J\),@:R&`BGSTWR#RGEJCO3:,4!74T6^6?2D+@S0X46GW=9DS,1`AW>_-4-` MX7Z+?_F(3)?X6C`:7.#*=XO<]?05 M6?]L1]]YXQT.GDOB:O17W+[AS=[C;E)1/#[A&G7'!1M[OSGM[1`O M56PCJW!<]!H$G_9>$/P"CLADR$LZO59+9Y!U:VT^@T%^K\1@S5)V8S+Z/1^7 M-^'FU'&GG`K75W9YVM?*NU2'Q?00+E4'RDDB!U'T"M[A>"(^P84APQ]DW]*Z M*=X6+`*.H5K])GN&2SMP-F?:&J5AH$\@C(E6*,X6DS8.@8QAMB]HK`;B"+H3 M#+'[[&D2;<:C]BCUJ49]&_^6ZIW"/A+Z%M%#_T;_0G_! M9QO1/_X?4$L#!!0````(`,V`IT)HB5'"7HE1=7@+``$$)0X```0Y`0``[5WI;^,X MEO\^P/P/WAI@L0ML*E6IF=GI0O<,G*L0;#H.G%3W]'XI*!+C<$L6/:24H__Z M)758DD5*I$2),JTO=<@\WOOQ>AO?Q_8=W,Q"XR(/! MZJ=W7^^.YG=G5U?O_O'W/_[AQW\[.IHME[-S%`3`]\';[)\N\`%V0C"[=UY1 M@-9OLUL,"`A")Z3-S:YA\/W!(>"_9NQ/;T8__?-T>3T[>?]Q-GL*P\WGX^.7 MEY?W&'M9F^]=M#Z>'1UE_?V24/9Y]M?W)Q]HM?R7)8H"[_/L;X5/9Q@D'7N4 MIL^SDP\?/QU]^,O1A[_>GWS\_/'/GS_]Y7^+I='F#8_/?9'0H(+;W>.,';;.[[LR6K169+RBI^!M[[M%$_97=&(0W(3^\* M'+X^8/\]PJMCVLVGXZS@NS_^8984_OQ*8*G"RZ>L^,?C?_Y\?><^@;5S!`,2 M.H%;JL@:XU7]^,,//QS'OR:E"?Q,XE:ND1NC)$'@3%B"_>\H*W;$/AU]/#GZ M]/']*_'>_9UU^"-&/EB"QUE,P^?P;0-^>D?@>N.#=^FW)PP>*16_HQCX#Y^2 MZG\Z1VZTII,H^]L)O(L@A.';5?"(\#HF_MV,-?]U>57B8NU@&%`67^-I%*:3 M\I@5/99J];@CZ4M:\=L=G?Z`=;%XO*)+:0W4B:TVH9NR2QC0F00=_Q81R'@_ M\QU"X",$7B=RZ]H=D(=;!X,6DT2A\?`)A-!U?.UGF\\PA3Y<^>B%7@0-:.U/2?>ACZRIX MIETA#`'1SDYCV_K8N'M".+P'>'V*,$8O5!;3SXYT'QK9"I'[_92)@FR^T\VE MGWFGTHW.J>?2Z4&WR[C[6]\)^IB"DGWTRA;GTV(30^S2K_04TN#XH*61F\@;3S"[A-=4JP3[=-: ML:W-L]>`U/?;I,=/(D MZ,$(7[?TDTNUB_[YV_;4,Y]+0%6FB#;MHE4`>QO$NFYZYC!3"M_R[:`7%FO[ MZ9G'6XSHB@_?F&01TLV;F8HV[)>K]<:!.+:_8$K7!A''[QF'SK3T/A_807#O MO/8^'VKZZ9G'K>7@'#R$O7`GZ*%OOKAV@WX8;.BJ_UFZJSCV-4O%_1CD\=YY M\/6>LQ*]]C/.K_Y1ENZS=[F*HTSV)%K5]F243_WC*]5?W_/: MP0$SQF>*9#_+5]B)*>YZ6*P-7?6NXZW7,(S_2>54JH>%E!@0,+6K9]E0L><4 MATW!3<<"=TJ`T,(@\%AH0/*54:`W\B(F@I)!22KU[+-H%81WQB+I.`Y)(!=TZ'D$.:L*@BE;LSF'[XMCLX<\[@S!_HMN@P M!WV)-.7J_8.:D9%`15<^1-XE_48XJ(K+#DTG&U(Y*O.2P]&8(".>G?QRP]%W M3YNM(2O^N7]JDEE_1CO$S.3K@=?_`6\/'39& M=V_K!^1SR"K_OJ6G*`G,<9DV![M90_2?%3&@'"2:ECC>Q/%R1^X3]+<2Q"-& MZQ9'2$8,XBSR&<(>P'$0\\HK0C^N0PG4PP<2;3SH&7P_5I@HL#5T6&R0'[\P28 M$+"2<)I#]I<)L@)D.R=8#M-?)Y@*,/'%D!RM_Y[0JJ!5$=5SN/XVP56`2VRH MR!'[84*L,L%V-)8M6%0VG<"JK,9:Q33'KF_!_L?C73MHW];1ZE6OUGKAHT,> M8N8C$/&8RO@/X&;J`W*%\L%.U4:)" M>[VV/?V[MOXXSE!`.K_L&*A.HR(EZ(:MG[E9L;,:YTXIM:&"0U'\NQF"HUPP['5B-P"FSI=PU;3<0N82B)V M-_LP"AW?&EQD3TA;;<4M(.,*;-VLPU9-J8J"8*LI6`$;.:6[FP78LDDDT(_E M#+\QA=%6XDH0BD6EXP"LG-@LM/\@[2BXW>RZ5DT?@04S1\BN6`T-"&VMI3E& M!R];JRN?.7AV2MQMU?$VJ.ZN6:W@YQ>QT5S1"#^$@%#DYTA_-$=7@S%YIY`Y M.AMF<*F,<2JE0-TM:X)JEON4W?2C?[%\&,^.#]C=O_#,P?B-GIZ_.'XD\AG) MU37"5;[B:QG8+6:$UHB$5$;'YV##SNV&>2XJ;<8YGB:6$?M%2T5,T%@XT@0D M%DL8II#Y--AD+.55;B:;7VV,O#1LB]+5#?-6OT1'(D55R9!'?PPG4X&<&Q2X MLI`7RAH)<&$IT)/CO9%J?ED35-]F*G'CD1E*4J6F& M(T%Z,O'I6EO%!`]+$#HP`%YF;Z5Z9;2.?.:".`>/T!7&_$E4-!)254UT+HJ? MXI0T0G&-/:AA_Y>J:H8G29EH)%*0LMPS,DGG'@.'1/BM\3#@%#1I7.;;,XJF M8X&.GCLR[+J,)`],_>&SQ>?$KOM'\O@(Q+H<&#O=-;(KJHA$&Q_+^-WQM=:] M4HBBG$'-U@NVRGC5NUMLCZ:2AJEL:[/U]JPR+%)JH*W79]77F@@7.T.H5*V1 M1:CJK&>V!U9IPHTK*%D:9Z4)LJXQ57:OR;K2.6YV9<'1/,$$'J8Q5)Q:%1U'9Z`8*?!I2U.\H)%CJ"=MA@UH8KK,K<]?%\-HFH4GJWI M8]OA(Q/G;/OE?S7$9.(+;,\#H(88SYOKL8H M.+@B))*G/BT]"LJ;,T;U]':%KBA-Q44A6=D\7Y)+HZ'26/BH72`U%<9"?_,R M::HU14'V$)67P"P3EI>6W$?3A.Q^9[_6K0._ZKYJOS:N#[=L'[=?']>'F2`) M@ZUJ>3O@I-0<6]]XT0A>W?9FI^](&VC5O6URD=0")MC8;'6+M$.-*Z\.%[AJ MU*X6LULV0*:AJ70N40J>0$#@,S#W:(?`]?`S8+F4!&I%?1TSB6+^+R+):]7W M2$!>/!0/#@$>@Y[B'H_\$M!1H7,8I#F$DQ?5EL!%JR!NI>[:4^_=&C:0U)=)/LM]=K#<^>@,@,81$V'VBLA.[ MC2Q>M.U:&QWG6&B#N/F+[_44IE;+T9`,?SMR`;.==?K'2*A^RVB(*8I-(5:�ROP M$?BU6AQAEB$C>D7']G"&YN6D+KT?3$A#&_":U?J#"6IH/?<$.M3!!#:TGW>- MR%D>X5"+7/]NTX.)B>@P0P5F/]M3>[45<+^==$SDE0AR%X%G!3YE)V&W5%[[ MAHR,?ZP\FR%7@ M00SHJC(=W,5$C,"%<7+07'^]1XS26XR>(>7Z].TK/4VO@NV3U7,WA,])9HN& MYYCZZ&IZS6EON#+D$.?3E@B)=.8Q,S$X!\G?2NP)FC#!XSF@.Y8+X_V*_ML' M\2X?>/,UPB'\O<[7+575!$]?'!BP/6$1W%&\%X]7`8FP$[C@U!>_3=A0:0Q\ ME)+`;S/`2_(CJ&SF7;+T.75`F$XK8&"WE"%*2TOT*MC)/2BFO:'>N+C)DWLK M,U2H.AJ>=A+Z9;']6VF@^=&YSLV.`XO=')#2W%8JCH.?+,NZRL`5ZXR#BUPJ ME7G@5;[^R+@K+I76+/(:&0>?:6K[\U3%Y*:XE^97JC$S?%.U&)"P]J`N%#%T M;8.G_*6WX8K*G_A.AVP#X^:O89VU:&A$_+*-G(0=QI/7P+CY:S>>=0V-B%^. M<4:-3UX#X^:OW7B.S8JU']?DJ*:5N5!=JNYBFN0N0-AZ,>6)P$T!ONL1M#[C^E!`-T=-VAD2K6SD+[\=*^.7 MDXO9W>,YJAG#DJ](+FIW`D_-N2$7[VLGJC7>+;FUO8T@L/T-M3Y`K#JVN[VS M=I@HJH9*Y!C;>6VDO:.MG&I9ROS4[4W70P2S!XNH[:\.ZAD$%0=[MU<(Q__> M97OG;6E:*SANY.X.[;&4U1.DM?X^N;0Y$Z@M''"V9]K1CVRC.\?VW#QZ(%6) M&^J6SV=OCRE%?]8#6CZUUB_TG.Z]\ZL%>P0R6`VKGJU2]`\HU M.^2HVIF.4-N^*AT1F2/:1IP:_TDE$SW1#CO.K/QHY\&E"<-:>2L__.T\@#1A M6&M:R3&T\\Q1Q5#MAG6.7INSQ;Z=4/+>?0Y;BP-D_](KZ@2OE+KGI(7NO7^I M>Z3`DXX6S,&S-(>@6M@DP[!5$*.MB?$Z1'26M93B+45;WQO6!M9.^H7AWAD> M/FO2.22NCTB$`7,).L';J>-^7V$4!5Z>6;$`H)%,2DE$"$M`B'SH2N1#$E?0 M$&%]BJ.`O$#W^\\QKLPX32Y>74#($A0'BA-:+5U5`YD7+AMFZ)ZA(!E'\@6@ M%78V3]!=@F<0Q`_T,N>PL]I-:Z%>7P?!'"`6CP6DMC[J.`0C_L2CNTTS1JX) M1BQU/DL&2(4+2M6O%-BG"SIMP[=$61??]Y2H:98CA"6(CPL9N@[/3M6 M(/7"T$%(SAF>CE!;7H."8+GHAF0J530B?"[QR@O3**%V3A"Y?STFOD]Z6]KC45>+X M6_-CD^*KIVT-`Z@^:M)#96"SU3IDV;ZL,L=M%]%[`5@!53NE^%Y0;3C.;)?U M>\%4]D0>3BDP*9L5+J:.Q@2=T?26D]F8LU-YKB-<5S2H<3/-9EB MA17,WO-K'(FR,T?,]G"GJLGEM+U6=XHP1B_L2=N^5)VY]\SN/Y!%<`->MLBS M"/X%ABL8]_>,Z"YW3G?$)(J%(PFV:46#R)IWFP0J%?HM?9"D7;H1#:2?K>"E MX[)8T[6P^RE$4E]1!!%W8,,Q:OXL>_@^XX3VZ M8(N,T.E_B?#]"UH$X#?@X(1WGG>I53,ZR(\PVQF7;*GRR"K^;.:=C(=0^FP4 M%#9%]U5`"8B8A!:;A>[HKNQXB^`7NKVR#`045)%/2+:V><[.$-UY'/;W>N-# MMK*D6.)4,\]+%LW"H&7;@TB"::IEGI.?G3!B@L.Y[!0K5=!B:,M.J&U8[E8V MF#\[T&=3.!<X';+W3"KF'(2?;8HH%>2/[9>87K*!?* MSIP-/5380^@2Y`HK]T(JU6N?(8I(.UK%M7LA]FM`!7"/"M/@$O#"6IIJ:""* M-;5X+$L*V48:[SSI\%V#Y]B*(CK4V[5C8E>[1L&J(7%LJ8@)&E.P?@8<`S2_ MC!$J8=!,9:F,A@F;I@8XC\`]*NI<6_&6BIW(NLI?+;T`EW[YZ?3/IJ0NX7>^^_KP+-[^P<;IKIS6OI'&*[VEO M-5L%O^PHJ#Y':P>*\Y?S2QNG_%<`5T\A\.:)T%54*V58J:MNTJY>;\`IA?O5 M;JZV/TY>.9J+T)1.QH-`HKQ?%K'8D;<[W;*T`(VR7-_ITN0>H"$C@)7S8G-/ MM.V+];:N(56<"KM/AHVU^TNG.520/[>3R-Y95"MYE]^Q$)N?;0\R:T:IO9_0 M]E`R.>Q4K-RV!XJU1:S&V&[[G1`YR%I:UVV_$"*YNY7""&Q_=:3MN7#D\K&J"<.0>5+$9LM9AEG)9T@\'.OD@3[E4 MZ+8CI^ATM3W)N3IHS8YUV[.8MY4QZJ.[NF4JMP4U88RU[<_HM(:'$R%O^VLW M]#&!M#4W<36YUMNN=,W!!];GV)9>JJ5`RZM3YM<%^]2ZT;,0DQL M]\4WQ-8(,:KZHVU.<1F_;5=Y_VXTEXSG?MPX$+S3ESXR*P@RDJQLY,[+=@`6 MCT6:EL!G!)\A$I*8Z@=&=?9.6=,=LFZ-FL#A8KWQT1L`Z55__D"EXQBG$&"/ MXZP"^#NE/Y908Z8JY\(.,+I[V5^DEF!#MSK&26VD84^=C18WE@,Y>3@=>,SP M=?$*L`L)B#-"%M[^;`^69`^C1>C>>3T%`7B$X1(X/AOH?G!2ZL=L'+V>17+Z MEB^3NICEOKNU`4NYRPPZ^S*"&O!IFZLO=)E@JA6RK.1K&$!VBK-'C5.QAM2' M[2NU830(6XNDQ`_6UCKK;->G>A+52L\@2DK[MH?E#0!U#X>^[0%_8QD566'5 M]G#"?C6BTHFA=N):'Y0XD`BLO#):#+;MIW:O(G:?4E5U4AS0S9>>QTK[23;D M?1*S>3A94GBZY<^FS)&-1QFY0 M^!L(=Z?^)<+I)U;N8Q=;ESXBK,)9ERFQ<]]:DC%5-@RN7::^;"^$W+^@^R<4 M$2?P+GSVZ(4"8:*Z?1-ZUY[.N_9D3KF6].5:TD(E&]H;9UUG+R\5,4ECK9]M MI]"45VF_\RIQQ6B,&86Q7'3ZEI=)9:7X;))-PM2M?3-I8AIH%I' MX9&]P9>K&W$Y,H_")ZHO_5Y)D#5$CWN)X%"X=46+GS%-#U%9)"E'B-+>Q5Y- MDE3TSTSJY"I(%*Y8>;@*0@P#`EWV<((XL]4`7>\CIE]HP7#+U4XL>/PCNV%V MZ4#<)[RJ5.PCTK_$6F_&8]^(BGK3L=TQ/6ZKU3%A^0P%L64IO&Y@\E"1%&F%XK:&6G06CFUWU/!TVB*4N_KDH>!1]JU5<:JZ\RV]33NE[ZRQ-LDDK+0T"4++9*:V9C?0;>?C'>X'%^C0 M`Y:'F@]4.Y`Z;+>'D&A4EX5;"_9B*V>GH.EG@!_0-!3:3?:VQTSK'9)^3."V MQTGW,`:U!B_KPY\'P%-DY[0_9>NHMO"VK@O[L\B.<9CDO';VIZWM8VR&CJKM ME#7W@*75@:)R[4_4.\8-3NC8'2X)\,AN7W`^)5C-7?J5/1$PW<0P=A/C8$*U M1H56IMC2(S4637L&K=+=A%WK[KZ=C#%(,*.._OT(8!BQWP(OU_BWXO8`T83R MM(P82`-XC0*6Y&1.M31&W8XFO03,,Q_GLBY9/W3BU)H&8]O:0S.7#P)YLX[6SJ+*##.W&+H]QTTW]KZ/R*J>O,/U M:R6:!F9O-YKV<13*-O4O&!'M5[UJ>IH04^Q)7349!6:%%RT&N;TC[F]"KT-_ M^S_[>I4?J_U,:"GTL_^SRX#$(MO[A&Q/O6LT%G;0^,7$BBPIGT3FG(&IF,!K M3\58=TQAD+,H0J2/Y:V7B+W$N39@:A"0%2@P@G`<\4=(!+SS"&_?VTNL]\50 MBXQ4H8E'O2'+KACWYOKK%#"_288A='`X[DB7\8Z(KC#Y#2*0A8A,XZ#!WB07 M+!^#$&UWP60H'4 M>WKRH6FM/[[UTS$>.1^P26,?:#TIAA'D(V3G9?GQ+2GY M$*I\<$Y:7)T_;`ENB+M"^?#8F;VY!R_6T`%I^1"U<[E4LLW35=C0J)8/7+JVS^$S].AVNJ0+7?=U$NE^]RJU11U7[/S4GMJBN4-K M9N,OB!XXT*P)082H<"D]NOWN%YO6`#[_NM7;2 MPZEM^_L^TQMKNI_$LC26>7KL9T^PU'',3&_4#)S-6%XAZG0%;QJ8_B39Z=T: MXP,C4MJFYVQ:#TU/]HCA;N*9-.AO7QZ(I<4(NT\4*B;KY.]?706/"*]C*B;C MO3;C?>L%$?]Q185!S3?U\][96!(OYC"?X500+#[)V-)`RH MUO:HO2^34R=]D"J[:$EKKU$0K_QX+Z0D9MN!SFFDT.M>32F9EP+U3BR)'O<2 MP:%PZXJ6UL5XZ^`0NG#C!.&%@X/DLANSW20WWQ:/5-S8WH#3N1[5.C8*42:/ ML*BRTLZ14KP(KAT2GCMOB\>,;*U(M>G?,CNU_K5MNWE@A(/0VV.V>_%FVX@& MI%X,M=T(,)(@OR8-:LK!,\@PM#O=;7=BC65PU*13VY_.'8IBGJ*8IRCF/9V-4Q3S%,5L&LU* MK,$4Q3Q%,4]1S`-',=DP]@23<'#!G;L:@8@T-&$[^HEP^HF5$]D+!R;"*ISS MEI)*B_`)X/LG)TAS<`T->2,])M!/_&-RYRQ@_#'E. MY]PV`L04^'+$V34NVP,Y>V][8.AW^Y_0[;'_;R>VXCN^/46!M&E,1CM/XF-C?2H_WMO'&']SCO6.2:#M:=*?3:02"F?7A'_LT M>&H6S>'RUTTCI]4,4!BYOPUPY)ETAMV`\"J@!<`U(H3N21F\T)T'WCGT(R8* M\,J8<(JE>3RW-#2XNX3%39@B*((XR=;KITDO&4ED'H88/D0ABQ2Z1]7)77#] M"KC4T+`)/';68980-)UR"0^+*"2A$WC5I/AM6QD1IQ7BXE6GQJ>@#9.'0M,: M+6[WBLAT,K7L19YW%?!T;"BV1SUIF(SB#:E;,!*+@MI;`6$\J0F"$'ILA-AS MP<"-*(P0D(M7UX\HZY=T,C!!,DH@6CQ6YL,:18%(?-#3MHD3IR/EIV_\!NK2 M/_38XW@0;+R5UUA-PU76\TK[='W&,%.)O>,X5((]"Q=9A^G72":'/58K\FL* M'8=`[BJWEDZ,X,2B.E-;0.T%?4Y!H]=B^]_*2[=\&O<]VV\JRN[\);,59W+9 M*EH/?@0U3T]E<<_VVSDJ:H_N`\3V_:&?`U?C)*_?\@_H$JSN\1EPYQOR;N?P MQH4;%`)RCRYAX`0N=/P[VDEBD;IQPMB;M-@`''=,C!@57)>=$^PZ)_*AR]9. MO4904\&$K,M!D4\WIZ!1T:L1]^(VR>-RN(-]3*OFC/).`?/B3N]I)Z=TUQM*&Z-B@<\AV2#B^(O':Q2L MKJF<401+ MXH"P/7VC(F)B<<#VI^!4@6HEJ=M^/T)YMHE$?]NO(R@"U4HV['0Q8&_-+=4] M7Z>5L:[UJJFQKO1D;]1F;ZP=E,,T.G+VE[;+8#*4B.B1-I;PJNS1Z5//^F$N ML%N,-@"';^S$#>D1S"[U;=@O/,&P^R+DG46=2:@>6)V;G$XU;:=:]^$]S)6Y M52I&<_15Z&D\^L0UC'IH5(Z^FBIFC[[&T>!JJ-,"VRZPNR>$0_;D[3EX"(TN M+4:`]*H2%#;CZN$B*/+F<`L;3:90BWO9<,'G]$!7#HN]KYAQ=,J$33U41;ZF M&I-$ITVB:QRE?)$BVGL3+KKT."WG00_(3I/C,/<"[IMZ>H.$:CO@ MQ0G55IB6E,90H?JAF59$%95QG8SEY,TENK\&,"2EUS"UF"%4>YF6ZZ"ZMO(D M.,PU7DD98M)QN\]9[,1`RA$_#A>N2MJE&HZGM50"Q-Q1N<\K*M_A:Y-L*Q[F M*FWMRTILB=1AKE*6:1R&R3L>`149XFP](&!9-T82&BA%8<-*5FO#Q/)6'(<. M;(YC0;<:U?(=7S7`#"_O'X\9!^S='/J?_P=02P,$%`````@`S8"G0BS%D?Y) M#0``(X@``!``'`!H>F\M,C`Q,S`S,S$N>'-D550)``/"7HE1PEZ)475X"P`! M!"4.```$.0$``.U=;6_C-A+^?D#_`\\?[K9`'<=)=]L-DA;.6V$@&P>VMR_W MI6`DVN:M3+HDE=C]]3>D)%MOIB79V2@'`8NL+[E$TO6I]'[=[HJM]O_?S3-_\X_V>[C89#=,T9(YY'5NAW MAWA$8$70&"\YX_,5&CDS,L??H4N!,$*J)$+G3A#)\?= MT_;Q^_;QA_%)]ZS[_=GI^__$J?EB)>ATIM`[YUL@!DK-@89'PZ.85O]"(\XD M4,\7F*U0S_/04'-)-"22B"?B'H5"I5$6@069O&C%]'L^/>)BVH$FNIW?/]T% M1FE]\P\4T)XM'X5'$QSZ2L1SVJ%,*LP<$F/Q*/MBX="WMPF!)U MC^=$+K!#BMH='NTY8>J6B_DUF6#?@T;_\K%')Y2X+825$O315R1!X+,-R4]: MRCEFC"OSD)KO^LIB0=F$AU_A@AZ)9X)[9`Q@(/WA\[!OZ:8*G4U'DW:NN>/K MCD;_8^;>,$75J@^-B+EINH6H>]$J1+GN5M0QETPHHT:![C'X(Q2QQS^"*!3( M0C%AYYVTA+1P'[SD@/UD/CO8W]F[]E1.04HUCQ(.WKF$J8G(/@DN4?U].!N M2"3B$S18Z*D+!,@&ID(PW5(&/I$;-ZWG`@[]!]*.FGMHT>*.U_"]O^-@AXT MZ!="_PK+V:W'GV6?N5001^4CG"6SH_A#E:E6-X),*PUXV\&[YXK(,5][V(T- M[['R!1E,-B%+#,Q2;'9P?]0A+96.QR4P&G2#-?`E=KY,A5Y_-P!6`7#S;$"_ MQF2I+CUP;(5`W,)J!_)C&LA++*EY%!]BAFVPK(+ED#P1YI,AFQ(@(K+J4JBD2.L( M.,FDNF+2S6&+A/QF#!PN*?T`E[1-]TA.KT78,]!TR[$!GDF66D+T!N\BQYK4QPT,8FS,8/= M]HAS62X[JID\6?9`"%S<2(X??D;OKHG"M#FN5PQE$_P.)O'0MQ#.A?GL2&`/V0<".;?$7`GDGO1W<3(XL)J^!]#"0KC<0-QM_A:`MS&>'.),RR]V* M;,`^$-BY&XO%\"[!:H7\-),CV[8_V:!^**^=28$4]-X%^>QX9_)EVQ,H#>`O M!7C.I<'"/,$.7*5J50#\W3+L`Z%$)JV]Y7K0'HH:;,;%ON/B-Z)?$2=N[XD( M/"4]*?VYL;$T[S"FR0N,DK(2[6,FDX"SC9FH:12VC6*-ZR7!EJQM,X9*C*&M MB=5"4TI);OO8R"3IK,G99FYY6?QMS_U6IL+CHYIT^_C)Y/YVC)]=[L6^-]", MLA*C+#>%7\C#E."TCXY,#G';%D#C6%X.\KR+VR+6\@+L`R"36MP^`/+O-&%J MM9%P3U2P`Z/W7Z)M'9W7=7K,O::>#W;.I4F/B.J"[",CDY>T;1H%*6G'G/X) MV[1O,C5C9=^Q4FBB*,%I'PUE3OTUDP50)^C]_5:RAM1V\./Q"NF M,9#F:'RG!;P19=//^&Z=@2-'Y\1.:H[JYYUX:33XEBR==@Z:L'97?ZBLQU^-9"^!'6M]A1%ZT)]LPD9`@7 MAGEL6".F%F+4\_0YN8N6$K[VHSYP4^7KN[$[B^B=BC(WZ7_9P@L$SHD+MC5 M+\Y;+^TO.5:7@G\Q2<9-$23P*X]$;!3=01;7B3)%ID2\HDK"9_*9.E\^F57= M"'M$WBP!)3DD\3`EIEUACD!1<->Z^WJ#Y_74O)K26^Q03Q>IZCZP.902XQI ME;B:Z"UQZ!SFOU?KL$D`ZOUOXOB"ZI5=GSF>[Q*WQ^"?HFZ&`)R>(=`3F#X= MY0=^;S!)'WR'E9F!(H;O5VHN;F*="&?3/`L'1GMI`Z=J9?=R:F7WPB[%[%2* MJT;JWC@Z*TH=7<[2Y&'D+X1/!5[,J!-667L()D6($3;ZEF2KT0Q;M$*#T;(` M;=W\>5Z(,YC$8J#@`88Q9\K9FDLQC2MQUPC>6]_S1D0\P>KD#^S,%*B"J=@> M`Q>EKU4PG',*ZA-)ZF4A28Q8E\\QS0VCOHK[V5T+9XLR-7X"L[V%$&@\X[[4 MO[O@:>^X&ZVM+/5&+];M46E%1S76,]SFNR0PG9-U\;M+PLB$JH1^.RCCCF3. M&5%8K"J.U>#>8U`R_J+EF%C\0`J[9$%T@6MPB$[X6T/8TPF#:P(^7\`\D/:D M97AJYDVC#$_P;BB;;G98>T^8&OF;5TGB&I=D?"/8I[6Z]3@7^EE=7]D4);%9 MP\[W1HWQ"2_IW-^\M'2%%[#ZC0X3Y1MB.\_>1@CVK=37M<&#($\4?'8I(UB8 MWJ85/C-]:$&O8F$L6F>(JQ1M*S[-)@DDSA7'/H/QM1)-QF.W#L2'%A-Y4DJ MLM*1SAO:VPKDA]QD`K.UW]X-KQ,PR!4A:BNFD4G:I-O1DL!&93 M0W>YVI"$;B@XAZW_]/6QJ'F4K+HFTA%TD=P*?+$&BB5R:V[%X->E^A!""9.[ MEB:U-YYA%KPL*7^%)R1G]_&K-5BOJ:2RVF$P%#A+")M@+<29\3F_8L_DRZ-\ M\P%L7*:Q-[$2JVR)R`3FKERORP]@XZV2$V[!W*RVFJFAV6ZY^`5X]:_C3@C5 M/[.EBY[>+!OB-'6;X>@;_/[-K,-G<+&$13J7N1.H5 MT2'126>3M6)&(Q][R:,JK]#TWG/AP9W+XV[]'_/UCQ]6*FB`TY3QOW;C]3-_ ME>'W@(6B#EU`1\)#&>%F_;6O8]C!9$+$(0.^DNW5*$%67>7HM``L+4DB_@I5 M'[`[+-4U7@TFD?Z'L'2E9FME\'15L*AF)_F-BR]!VI@J[-T3DAB:I=C>0L*Y MT.\`&=UW$=9NO:\[O-X)UHFTE*,-%R\I%0MQU&RMF.GW)DRU:1>GBFLTU<SQN-*,KW="[KP3O)8!'_\'4$L!`AX#%``` M``@`S8"G0M:9<[J[A```_\\$`!``&````````0```*2!`````&AZ;RTR,#$S M,#,S,2YX;6Q55`4``\)>B5%U>`L``00E#@``!#D!``!02P$"'@,4````"`#- M@*="]BYUIX$+```KG```%``8```````!````I($%A0``:'IO+3(P,3,P,S,Q M7V-A;"YX;6Q55`4``\)>B5%U>`L``00E#@``!#D!``!02P$"'@,4````"`#- M@*="LHLKV+81``"S(0$`%``8```````!````I('4D```:'IO+3(P,3,P,S,Q M7V1E9BYX;6Q55`4``\)>B5%U>`L``00E#@``!#D!``!02P$"'@,4````"`#- M@*="30HX1(A*``"+%`0`%``8```````!````I('8H@``:'IO+3(P,3,P,S,Q M7VQA8BYX;6Q55`4``\)>B5%U>`L``00E#@``!#D!``!02P$"'@,4````"`#- M@*=":'#QQ2DD```>T0(`%``8```````!````I(&N[0``:'IO+3(P,3,P,S,Q M7W!R92YX;6Q55`4``\)>B5%U>`L``00E#@``!#D!``!02P$"'@,4````"`#- M@*="+,61_DD-```CB```$``8```````!````I($E$@$`:'IO+3(P,3,P,S,Q M+GAS9%54!0`#PEZ)475X"P`!!"4.```$.0$``%!+!08`````!@`&`!0"``"X %'P$````` ` end XML 16 R37.htm IDEA: XBRL DOCUMENT v2.4.0.6

Net Income (Loss) Per Share - Basic and Diluted Net Income (Loss) Per Share (Detail)
3 Months Ended 6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Mar. 31, 2013

Mar. 31, 2012

Earnings Per Share [Abstract]

Weighted average common shares outstanding used in calculating basic income (loss) per share 23,188,450 22,652,294 23,070,798 22,622,196

Effect of dilutive options 830,959 601,230

Weighted average common and common equivalent shares used in calculating diluted income (loss) per share 24,019,409 23,253,524 23,070,798 22,622,196

X

- Details

Name: us-gaap_EarningsPerShareAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of share based payment arrangements using the treasury stock method.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 28A

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1500-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 20

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 16

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1505-109256

+ Details

Name: us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 171

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Weighted-Average Number of Common Shares Outstanding

-URI http://asc.fasb.org/extlink&oid=6528421

+ Details

Name: us-gaap_WeightedAverageNumberOfSharesOutstandingBasic

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 17 R9.htm IDEA: XBRL DOCUMENT v2.4.0.6

Revenue Recognition
6 Months Ended

Mar. 31, 2013

Text Block [Abstract]

Revenue Recognition

3. REVENUE RECOGNITION:

We recognize revenue from boat, motor, and trailer sales, and parts and service operations at the time the boat, motor, trailer, or part is delivered to or accepted by the customer or the service is completed. We recognize deferred revenue from service operations and slip and storage services on a straight-line basis over the term of the contract or when service is completed. We recognize commissions earned from a brokerage sale at the time the related brokerage transaction closes. We recognize commissions earned by us for placing notes with financial institutions in connection with customer boat financing when we recognize the related boat sales. We recognize marketing fees earned on credit life, accident, disability, gap, and hull insurance products sold by third-party insurance companies at the later of customer acceptance of the insurance product as evidenced by contract execution or when the related boat sale is recognized. Pursuant to negotiated agreements with financial and insurance institutions, we are charged back for a portion of these fees should the customer terminate or default on the related finance or insurance contract before it is outstanding for a stipulated minimum period of time. We base the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, on our experience with repayments or defaults on the related finance or insurance contracts.

We also recognize commissions earned on extended warranty service contracts sold on behalf of third-party insurance companies at the later of customer acceptance of the service contract terms as evidenced by contract execution or recognition of the related boat sale. We are charged back for a portion of these commissions should the customer terminate or default on the service contract prior to its scheduled maturity. We determine the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, based upon our experience with terminations or defaults on the service contracts.

X

- Definition

REVENUE RECOGNITION

+ References

No definition available.

+ Details

Name: hzo_RevenueRecognitionTextBlock

Namespace Prefix: hzo_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

EXCEL 18 Financial_Report.xls IDEA: XBRL DOCUMENT begin 644 Financial_Report.xls M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y M/2(M+2TM/5].97AT4&%R=%]B-C%D864W,5]B-SAF7S1B-C%?83AB,U\W-V(U M93@W.30W9CDB#0H-"E1H:7,@9&]C=6UE;G0@:7,@82!3:6YG;&4@1FEL92!7 M96(@4&%G92P@86QS;R!K;F]W;B!A'!L;W)E&UL;G,Z=CTS1")U&UL;G,Z;STS1")U&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX M.D5X8V5L5V]R:W-H965T5]);F9O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/D-O;F1E;G-E9%]#;VYS;VQI9&%T961?4W1A=&5M M93$\+W@Z3F%M93X-"B`@("`\>#I7;W)K#I%>&-E;%=O5]"86-K9W)O=6YD/"]X.DYA M;64^#0H@("`@/'@Z5V]R:W-H965T4V]U#I%>&-E;%=O#I%>&-E M;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/DEN=F5N=&]R:65S/"]X.DYA;64^#0H@("`@/'@Z M5V]R:W-H965T4V]U#I%>&-E;%=O#I%>&-E;%=O M&5S/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U#I% M>&-E;%=O#I7 M;W)K#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I7;W)K#I%>&-E;%=O#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K M#I7;W)K#I7 M;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I3='EL97-H965T($A2968],T0B5V]R:W-H965T3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B-C%D864W,5]B M-SAF7S1B-C%?83AB,U\W-V(U93@W.30W9CD-"D-O;G1E;G0M3&]C871I;VXZ M(&9I;&4Z+R\O0SHO8C8Q9&%E-S%?8C'0O:'1M;#L@8VAA2!);F9O M'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$6UB;VP\+W1D/@T*("`@("`@("`\=&0@8VQA'0^34%224Y%34%8($E.0SQS<&%N/CPO'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$'10 M87)T7V(V,61A93'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$7!E M.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@ M/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C M;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$2!A;F0@97%U:7!M96YT+"!N970\+W1D/@T*("`@("`@ M("`\=&0@8VQA'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$F5D+"!N;VYE(&ESF5D+"`R,RPW,#$L,#4P(&%N9"`R-"PP M.#3PO=&0^#0H@("`@ M("`@(#QT9"!C;&%S3PO=&0^#0H@("`@("`@(#QT M9"!C;&%S7!E.B!T97AT+VAT M;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@ M("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$ M)W1E>'0O:'1M;#L@8VAA'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$ M3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT M4&%R=%]B-C%D864W,5]B-SAF7S1B-C%?83AB,U\W-V(U93@W.30W9CD-"D-O M;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C8Q9&%E-S%?8C'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R2!3=&]C:R!;365M8F5R73QB'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@ M/'1R(&-L87-S/3-$65E('-T M;V-K('!U'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0O:F%V87-C3X- M"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$2!A;F0@97%U:7!M96YT/"]T9#X-"B`@("`@("`@/'1D(&-L87-S M/3-$;G5M<#XS/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`@/'1R(&-L87-S/3-$2!I;G9E;G1O'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$7!E.B!T97AT+VAT;6P[(&-H M87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U% M5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O M:'1M;#L@8VAA2!"86-K9W)O=6YD/"]T9#X-"B`@("`@("`@ M/'1D(&-L87-S/3-$=&5X=#X\9&EV/@T*/'`@#L@34%21TE.+4)/5%1/33H@,'!X)SX\9F]N="!S='EL93TS1"=& M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CX\8CXQ+B!# M3TU004Y9#0I"04-+1U)/54Y$.CPO8CX\+V9O;G0^/"]P/@T*/"$M+2!X8G)L M+&)O9'D@+2T^#0H\<"!S='EL93TS1"=-05)'24XM5$]0.B`V<'@[(%1%6%0M M24Y$14Y4.B`T)3L@34%21TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT('-T>6QE M/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/E=E M(&%R92!T:&4-"FQA$$P.U-T871E2!I;7!L96UE;G1E9"!P2!O=7(@2!I;B!4;W)T;VQA+`T*0G)I M=&ES:"!6:7)G:6X@27-L86YD#L@5$585"U)3D1%3E0Z(#0E.R!-05)'24XM0D]4 M5$]-.B`P<'@G/@T*/&9O;G0@2P@0F]S=&]N(%=H86QE M6QI;F5R+"!-97)I9&EA;BP@0V%B;RP@86YD($AA='1E2`T-R4@;V8@ M;W5R(')E=F5N=64@:6X@9FES8V%L(#(P,3(N($)R=6YS=VEC:R!I"<^ M#0H\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N M)R!S:7IE/3-$,CY792!H879E#0ID96%L97)S:&EP(&%GFEM=70-"EEA8VAT"<^#0H\9F]N="!S='EL93TS M1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY792!A M0T*=&\@82!M=6QT:2UY96%R(&1E86QE0T*<')O9'5C=',@=&AA M="!A<'!O:6YT65A2P@86YD($YE=R!9 M;W)K('1H&-L=7-I=F4@9&5A;&5R(&9OFEM=70@66%C:'1S(&9O6QE/3-$)TU!4D=)3BU43U`Z(#$R<'@[(%1%6%0M24Y$14Y4.B`T)3L@ M34%21TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT('-T>6QE/3-$)T9/3E0M1D%- M24Q9.B!4:6UEF4],T0R/D%S(&ES('1Y<&EC86P- M"FEN('1H92!I;F1U2P@=V4@9&5A;"!W:71H(&UA;G5F86-T=7)E2P-"D)O6QI;F5R M+"!#86)O+"!(871T97)AFEM=70-"EEA8VAT M2!A2!N;W0@8F4@ M879A:6QA8FQE(&%T#0IC;VUP87)A8FQE('1E#L@5$585"U)3D1%3E0Z M(#0E.R!-05)'24XM0D]45$]-.B`P<'@G/@T*/&9O;G0@2!A9F9E8W0@;W5R(&)U2P@96YV:7)O;FUE M;G1A;"!C;VYD:71I;VYS+"!A;F0@&EC;RP@86QS M;R!C;W5L9`T*861V97)S96QY(&%F9F5C="!O=7(@;W!E6QE/3-$)TU!4D=) M3BU43U`Z(#$R<'@[($U!4D=)3BU"3U143TTZ(#!P>#L@1D].5"U325I%.B`Q M<'@G/@T*)B-X03`[/"]P/@T*/'`@"<^#0H\9F]N M="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE M/3-$,CY);B!A;B!E8V]N;VUI8PT*9&]W;G1U2!D96-L:6YE+`T* M870@=&EM97,@2!L87)G M92!R961U8W1I;VYS(&EN('1H90T*'5R>2!G;V]D0T*9&5C M;&EN92!A2!A9'9E M6QE/3-$)TU!4D=)3BU43U`Z(#$R M<'@[(%1%6%0M24Y$14Y4.B`T)3L@34%21TE.+4)/5%1/33H@,'!X)SX-"CQF M;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/DQO=V5R(&-O;G-U;65R#0IS<&5N9&EN9R!R97-U;'1I;F<@9G)O M;2!A(&1O=VYT=7)N(&EN('1H92!H;W5S:6YG(&UA65A2!N97<@2!P M=7)C:&%S97,L(&5N9V%G92!I;B!I;G9E;G1O'1E;G0@=&\@=VAI8V@@=&AE>2!W:6QL(&-O;G1I;G5E#0IT;R!A M9'9E2X\+V9O;G0^/"]P/@T*/"$M+2!X8G)L+&X@+2T^/"]D:78^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO M8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B-C%D864W,5]B M-SAF7S1B-C%?83AB,U\W-V(U93@W.30W9CD-"D-O;G1E;G0M3&]C871I;VXZ M(&9I;&4Z+R\O0SHO8C8Q9&%E-S%?8C'0O:'1M;#L@8VAA'0@0FQO8VL@6T%B'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R M/CQB/C(N($)!4TE3($]�I04D5314Y4051)3TXZ/"]B/CPO9F]N=#X\+W`^ M#0H\(2TM('AB2`M+3X-"CQP('-T>6QE/3-$)TU!4D=)3BU43U`Z M(#9P>#L@5$585"U)3D1%3E0Z(#0E.R!-05)'24XM0D]45$]-.B`P<'@G/@T* M/&9O;G0@2P@=&AE2!A8V-E<'1E9"!I;B!T:&4@56YI=&5D#0I3=&%T97,@9F]R(&-O;7!L971E M(&9I;F%N8VEA;"!S=&%T96UE;G1S+B!!;&P@861J=7-T;65N=',L#0IC;VYS M:7-T:6YG(&]F(&]N;'D@;F]R;6%L(')E8W5R"!M;VYT:',@96YD960@36%R8V@F(WA!,#LS,2P@ M,C`Q,R!A"<^#0H\9F]N="!S M='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$ M,CY4:&4@<')E<&%R871I;VX-"F]F('5N875D:71E9"!C;VYD96YS960@8V]N M2!A8V-E<'1E M9"!I;B!T:&4-"E5N:71E9"!3=&%T97,@6EN9R!U;F%U9&ET960-"F-O;F1E;G-E9"!C M;VYS;VQI9&%T960@9FEN86YC:6%L('-T871E;65N=',@:6YC;'5D92!V86QU M871I;VX-"F%L;&]W86YC97,L('9A;'5A=&EO;B!O9B!G;V]D=VEL;"!A;F0@ M:6YT86YG:6)L92!A6QE/3-$)TU!4D=)3BU43U`Z(#$R<'@[(%1%6%0M24Y$ M14Y4.B`T)3L@34%21TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT('-T>6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/E5N;&5S M'0@;W1H97)W:7-E(')E<75I"P@26YC+B!P2!I;F1E<&5N9&5N="!R96-R96%T:6]N86P@8F]A=`T*9&5A M;&5R#(P,4,[0V]M<&%N>2PF(W@R,#%$.PT*)B-X,C`Q0SMO=7(@8V]M M<&%N>2PF(W@R,#%$.R`F(W@R,#%#.W=E+"8C>#(P,40[("8C>#(P,4,[=7,L M)B-X,C`Q1#L@86YD#0HF(W@R,#%#.V]U#(P,40[(&UE86XL(&%S(&$@ M8V]M8FEN960@8V]M<&%N>2P@36%R:6YE36%X+"!);F,N(&%N9`T*=&AE(#(S M(')E8W)E871I;VYA;"!B;V%T(&1E86QE6%C:'0@#(P M,4,[86-Q=6ER960@8V]M<&%N:65S)B-X,C`Q1#LI+CPO9F]N=#X\+W`^#0H\ M<"!S='EL93TS1"=-05)'24XM5$]0.B`Q,G!X.R!-05)'24XM0D]45$]-.B`P M<'@G/CQF;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/E1H92!U;F%U9&ET960@8V]N9&5N3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B-C%D864W,5]B M-SAF7S1B-C%?83AB,U\W-V(U93@W.30W9CD-"D-O;G1E;G0M3&]C871I;VXZ M(&9I;&4Z+R\O0SHO8C8Q9&%E-S%?8C'0O:'1M;#L@8VAA'0^/&1I=CX-"CQP('-T>6QE/3-$)TU!4D=) M3BU43U`Z(#!P>#L@34%21TE.+4)/5%1/33H@,'!X)SX\9F]N="!S='EL93TS M1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CX\8CXS M+B!2159%3E5%#0I214-/1TY)5$E/3CH\+V(^/"]F;VYT/CPO<#X-"CPA+2T@ M>&)R;"QB;V1Y("TM/@T*/'`@"<^#0H\9F]N="!S M='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$ M,CY792!R96-O9VYI>F4-"G)E=F5N=64@9G)O;2!B;V%T+"!M;W1O2!T:&4@8W5S M=&]M97(@;W(@=&AE('-EF4@8V]M;6ES$$P M.S,Q+"`R,#$S+"!O;B!O=7(@97AP97)I96YC92!W:71H(')E<&%Y;65N=',@ M;W(@9&5F875L=',-"F]N('1H92!R96QA=&5D(&9I;F%N8V4@;W(@:6YS=7)A M;F-E(&-O;G1R86-T#L@5$585"U)3D1%3E0Z(#0E.R!-05)'24XM0D]45$]-.B`P M<'@G/@T*/&9O;G0@'1E;F1E9"!W87)R86YT>2!S97)V:6-E(&-O;G1R86-T M3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B-C%D864W,5]B M-SAF7S1B-C%?83AB,U\W-V(U93@W.30W9CD-"D-O;G1E;G0M3&]C871I;VXZ M(&9I;&4Z+R\O0SHO8C8Q9&%E-S%?8C'0O:'1M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$'0^/&1I=CX-"CQP('-T>6QE/3-$)TU!4D=)3BU43U`Z M(#$X<'@[($U!4D=)3BU"3U143TTZ(#!P>"<^/&9O;G0@6QE/3-$)T9/3E0M M1D%-24Q9.B!4:6UEF4],T0R/DEN=F5N=&]R>2!C M;W-TF4@;W5R(&AI3X-"CPO:'1M;#X-"@T*+2TM M+2TM/5].97AT4&%R=%]B-C%D864W,5]B-SAF7S1B-C%?83AB,U\W-V(U93@W M.30W9CD-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C8Q9&%E-S%? M8C'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R M'0^/&1I=CX-"CQP('-T>6QE/3-$)TU! M4D=)3BU43U`Z(#$X<'@[($U!4D=)3BU"3U143TTZ(#!P>"<^/&9O;G0@2`M+3X-"CQP('-T>6QE/3-$)TU! M4D=)3BU43U`Z(#9P>#L@5$585"U)3D1%3E0Z(#0E.R!-05)'24XM0D]45$]- M.B`P<'@G/@T*/&9O;G0@2P@4&QA M;G0L(&%N9`T*17%U:7!M96YT)B-X,C`Q-#M);7!A:7)M96YT(&]R($1I6EN9R!A;6]U;G0@ M=&\@=6YD:7-C;W5N=&5D(&9U='5R92!N970@8V%S:`T*9FQO=W,@=&AE(&%S M0T*:6UP86ER;65N="!R96-O9VYI>F5D(&EN(&%C8V]R9&%N8V4@ M=VET:"!!4T,@,S8P+3$P+30P(&ES('!E2!N;W0@ M8F4@'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA&5S/&)R/CPO"!$:7-C;&]S=7)E(%M!8G-T&5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV M/@T*/'`@#L@34%21TE.+4)/5%1/ M33H@,'!X)SX\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W M(%)O;6%N)R!S:7IE/3-$,CX\8CXV+B!)3D-/344-"E1!6$53.CPO8CX\+V9O M;G0^/"]P/@T*/'`@"<^#0H\9F]N="!S='EL93TS M1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY792!A M8V-O=6YT(&9O<@T*:6YC;VUE('1A>&5S(&EN(&%C8V]R9&%N8V4@=VET:"!& M05-"($%C8V]U;G1I;F<@4W1A;F1A#(P,40[("@F(W@R,#%#.T%30PT*-S0P M)B-X,C`Q1#LI+B!5;F1EF4@9&5F97)R M960@=&%X(&%S"!C;VYS97%U96YC97,@871T6EN9PT*86UO=6YT&ES=&EN9R!A`T*8F%S:7,N(%=E(&UE M87-U&%B;&4@:6YC;VUE(&EN('1H92!Y96%R2!D:69F97)E;F-E"!A$$P.SPO<#X- M"CQP('-T>6QE/3-$)TU!4D=)3BU43U`Z(#!P>#L@5$585"U)3D1%3E0Z(#0E M.R!-05)'24XM0D]45$]-.B`P<'@G/@T*/&9O;G0@&%B;&4@:6YC M;VUE+B!5;F1E0T*=')E;F1S+CPO9F]N=#X\+W`^#0H\+V1I=CX\ M'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA#L@34%21TE.+4)/5%1/33H@,'!X M)SX\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N M)R!S:7IE/3-$,CX\8CXW+B!32$]25"U415)-#0I"3U)23U=)3D=3.CPO8CX\ M+V9O;G0^/"]P/@T*/"$M+2!X8G)L+&)O9'D@+2T^#0H\<"!S='EL93TS1"=- M05)'24XM5$]0.B`V<'@[(%1%6%0M24Y$14Y4.B`T)3L@34%21TE.+4)/5%1/ M33H@,'!X)SX-"CQF;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/DEN($IU;'D@,C`Q,BP-"G=E(&5N=&5R960@ M:6YT;R!A;B!A;65N9&UE;G0@=&\@;W5R($EN=F5N=&]R>2!&:6YA;F-I;F<@ M06=R965M96YT#0HH=&AE("8C>#(P,4,[0W)E9&ET($9A8VEL:71Y)B-X,C`Q M1#LI+"!O0T**"8C>#(P,4,[1T5#1$8F(W@R,#%$.RDL(&%S(&%M96YD960@:6X@2G5N M92`R,#$Q+B!4:&4@2G5L>2`R,#$R#0IA;65N9&UE;G0@97AT96YD960@=&AE M(&UA='5R:71Y(&1A=&4@;V8@=&AE($-R961I="!&86-I;&ET>2!T;R!*=6YE M#0HR,#$U+"!S=6)J96-T('1O(&%D9&ET:6]N86P@97AT96YS:6]N(&9O2X@5&AE(&%M96YD960@0W)E9&ET#0I&86-I M;&ET>2!P6QE/3-$)TU!4D=)3BU43U`Z(#$R<'@[(%1%6%0M24Y$14Y4.B`T)3L@34%2 M1TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9 M.B!4:6UEF4],T0R/E1H92!A;65N9&5D#0I#&-E960@,BXW-2!T;R`Q+C`@86YD('1H870@;W5R(&-U"<^#0H\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@ M5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY!9'9A;F-E2!P M86ED+6]F9BX@061V86YC97,-"F]N(&YE=R!I;G9E;G1O2!M871U2X@16%C:"!A9'9A;F-E(&ES('-U8FIE8W0@=&\@80T*8W5R=&%I;&UE M;G0@"!M;VYT:',N(%1H90T*8W5R=&%I;&UE M;G0@7!E(&%N9"!V86QU M92!O9B!T:&4-"FEN=F5N=&]R>2XF(WA!,#M4:&4@8V]L;&%T97)A;"!F;W(@ M=&AE(&%M96YD960@0W)E9&ET($9A8VEL:71Y(&ES#0IA;&P@;V8@;W5R('!E M"<^#0H\9F]N M="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE M/3-$,CY);B!*=6QY(#(P,3(L#0IW92!E;G1E#(P,4,[0T=)($9A M8VEL:71Y)B-X,C`Q1#LI+`T*;W)I9VEN86QL>2!E;G1E'1E M;F1E9"!I;B!397!T96UB97(@,C`Q,2X@5&AE($-'22!&86-I;&ET>2!PFEM=70@66%C:'0@:6YV96YT;W)Y(&YE961S+B!4:&4@ M0T=)#0I&86-I;&ET>28C>#(P,3D[65A2!C86X@6QE/3-$)TU!4D=)3BU43U`Z(#$R<'@[(%1%6%0M24Y$14Y4.B`T)3L@34%2 M1TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9 M.B!4:6UEF4],T0R/D%D=F%N8V5S('5N9&5R#0IT M:&4@0T=)($9A8VEL:71Y(&%R92!I;FET:6%T960@8GD@=&AE(&%C<75I2!M871U7,@9G)O M;2!T:&4@861V86YC92!D871E+B!!9'9A;F-E"<^#0H\9F]N M="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE M/3-$,CY4:&4@8V]L;&%T97)A;`T*9F]R('1H92!#1TD@1F%C:6QI='D@:7,@ M;W5R(&5N=&ER92!!>FEM=70@66%C:'0@:6YV96YT;W)Y(&9I;F%N8V5D#0IB M>2!T:&4@0T=)($9A8VEL:71Y('=I=&@@8V5R=&%I;B!L:6UI=&5D(&5X8V5P M=&EO;G,N($YO;F4@;V8@;W5R#0IR96%L(&5S=&%T92!H87,@8F5E;B!P;&5D M9V5D(&%S(&-O;&QA=&5R86P@9F]R('1H92!#1TD@1F%C:6QI='DN(%=E#0IM M=7-T(&UA:6YT86EN(&-O;7!L:6%N8V4@=VET:"!C97)T86EN(&9I;F%N8VEA M;"!C;W9E;F%N=',@87,-"G-P96-I9FEE9"!I;B!T:&4@0T=)($9A8VEL:71Y M+B!4:&4@8V]V96YA;G1S(&EN8VQU9&4@<')O=FES:6]N$$P.S,Q+`T*,C`Q,RP@=V4@=V5R M92!I;B!C;VUP;&EA;F-E('=I=&@@86QL(&]F('1H92!C;W9E;F%N=',@=6YD M97(@=&AE($-'20T*1F%C:6QI='DN(%1H92!#1TD@1F%C:6QI='D@8V]N=&5M M<&QA=&5S('1H870@;W1H97(@;&5N9&5R2P@:68@;F5E9&5D+CPO9F]N=#X\+W`^#0H\ M<"!S='EL93TS1"=-05)'24XM5$]0.B`Q,G!X.R!415A4+4E.1$5.5#H@-"4[ M($U!4D=)3BU"3U143TTZ(#!P>"<^#0H\9F]N="!S='EL93TS1"=&3TY4+49! M34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY!$$P.S,Q+"`R,#$R(&%N9"`R,#$S+"!T:&4@ M:6YT97)E2`T+C`E+B!!=`T*36%R8V@F M(WA!,#LS,2P@,C`Q,RP@;W5R(&%D9&ET:6]N86P@879A:6QA8FQE(&)O2!A;F0@ M0T=)($9A8VEL:71Y('=E2`D,C0N,PT*;6EL;&EO M;B!B87-E9"!U<&]N('1H92!O=71S=&%N9&EN9R!B;W)R;W=I;F<@8F%S92!A M=F%I;&%B:6QI='DN(%1H90T*86=I;F<@;V8@;W5R(&EN=F5N=&]R>2!L:6UI M=',@;W5R(&)O2!A6QE/3-$)TU! M4D=)3BU43U`Z(#$R<'@[($U!4D=)3BU"3U143TTZ(#!P>#L@1D].5"U325I% M.B`Q<'@G/@T*)B-X03`[/"]P/@T*/'`@"<^#0H\ M9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S M:7IE/3-$,CY!2P@=V4@6QE/3-$)TU!4D=)3BU43U`Z(#$R<'@[(%1%6%0M24Y$14Y4.B`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`@("`\+W1R/@T*("`@("`@ M/'1R(&-L87-S/3-$6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/CQB/C@N M(%-43T-++4)!4T5$#0I#3TU014Y3051)3TXZ/"]B/CPO9F]N=#X\+W`^#0H\ M<"!S='EL93TS1"=-05)'24XM5$]0.B`V<'@[(%1%6%0M24Y$14Y4.B`T)3L@ M34%21TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT('-T>6QE/3-$)T9/3E0M1D%- M24Q9.B!4:6UEF4],T0R/E=E(&%C8V]U;G0@9F]R M#0IO=7(@#(P M,4,[05-#(##(P,40[*2X@26X@86-C;W)D86YC92!W:71H($%30R`W M,3@L('=E('5S92!T:&4-"D)L86-K+5-C:&]L97,@=F%L=6%T:6]N(&UO9&5L M(&9O'!E8W1E9"!T;R!V97-T(&%N9"!T M:&4@<75O=&5D(&UAF4@82!-;VYT92!#87)L;R!S:6UU;&%T:6]N(&5M M8F5D9&5D(&EN(&$-"FQA='1I8V4@;6]D96P@=&\@9&5T97)M:6YE('1H92!F M86ER('9A;'5E+B!792!R96-O9VYI>F4-"F-O;7!E;G-A=&EO;B!C;W-T(&9O M6QE/3-$)TU!4D=)3BU43U`Z(#$R<'@[(%1%6%0M24Y$14Y4.B`T M)3L@34%21TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT('-T>6QE/3-$)T9/3E0M M1D%-24Q9.B!4:6UEF4],T0R/D1U2`D,2XY(&UI;&QI;VX@86YD#0HD,2XX M(&UI;&QI;VXL(')E2P@:6X@'!E;G-E"!D961U8W1I;VYS#0IF&5R8VES97,@9F]R('1H M92!S:7@@;6]N=&AS(&5N9&5D($UA6QE/3-$)TU!4D=)3BU43U`Z(#$R<'@[ M(%1%6%0M24Y$14Y4.B`T)3L@34%21TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT M('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0R/D-A2`D-#4X+#`P,"!A;F0@)#(N M,"!M:6QL:6]N+"!R97-P96-T:79E;'DN(%=E#0IC=7)R96YT;'D@97AP96-T M('1O('-A=&ES9GD@7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\ M:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E M;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA"<^/&9O;G0@2`M+3X- M"CQP('-T>6QE/3-$)TU!4D=)3BU43U`Z(#9P>#L@5$585"U)3D1%3E0Z(#0E M.R!-05)'24XM0D]45$]-.B`P<'@G/@T*/&9O;G0@#(P,40[*2!T;R!I;F-R96%S M90T*=&AE(#$L,C`P+#0U-B!S:&%R92!T:')EF4@;W5R(#(P,3$@4&QA;BP@=VAI8V@@#(P,40[*2P@=&AA="!M87D@ M8F4@$$P.V%N>2!S:&%R97,@879A:6QA8FQE(&9O<@T*:7-S=6%N8V4@86YD M(&YO="!S=6)J96-T('1O(&%N(&%W87)D('5N9&5R('1H92`R,#`W(%!L86XL M('=H:6-H('=A&5R8VES92!O6UE;G0@;V8@=&AE(&5X97)C:7-E('!R:6-E M(&]F(&%N>2!A=V%R9"!O&5R8VES90T*<')I M8V5S(&]F(&]P=&EO;G,@87)E(&1E=&5R;6EN960@8GD@=&AE($)O87)D(&]F M($1I65A6EN9R!V97-T:6YG('!E#L@5$585"U)3D1%3E0Z(#0E.R!-05)' M24XM0D]45$]-.B`P<'@G/@T*/&9O;G0@#L@1D].5"U325I%.B`Q,G!X)SX-"B8C>$$P.SPO<#X- M"CQT86)L92!S='EL93TS1"="3U)$15(M0T],3$%04T4Z(&-O;&QA<'-E)R!B M;W)D97(],T0P(&-E;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED M=&@],T0Q,#`E(&%L:6=N/3-$8V5N=&5R/@T*/"$M+2!"96=I;B!486)L92!( M96%D("TM/@T*/'1R/@T*/'1D('=I9'1H/3-$-C`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`P,#`@,7!X('-O;&ED)R!V86QI9VX],T1B;W1T;VT@ M8V]LF4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('-T>6QE/3-$)T)/4D1% M4BU"3U143TTZ(",P,#`P,#`@,7!X('-O;&ED)R!V86QI9VX],T1B;W1T;VT@ M8V]LF4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D M/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#L\ M+V9O;G0^/"]T9#X-"CQT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P M,#`P(#%P>"!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L M:6=N/3-$8V5N=&5R/CQF;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UE MF4],T0Q/CQB/D%G9W)E9V%T93QB6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0Q M/CQB/BAI;B8C>$$P.W1H;W5S86YDF4],T0Q/B8C>$$P.SPO9F]N=#X\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA! M,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!S='EL93TS1"="3U)$15(M0D]4 M5$]-.B`C,#`P,#`P(#%P>"!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P M86X],T0R(&%L:6=N/3-$8V5N=&5R/CQF;VYT('-T>6QE/3-$)T9/3E0M1D%- M24Q9.B!4:6UEF4],T0Q/CQB/E=E:6=H=&5D/&)R M("\^#0I!=F5R86=E/&)R("\^#0I%>&5R8VES93QBF4] M,T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\ M9F]N="!S:7IE/3-$,3XF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!S M='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P>"!S;VQI9"<@=F%L M:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQF;VYT M('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0Q/CQB/E=E:6=H=&5D/&)R("\^#0I!=F5R86=E/&)R("\^#0I296UA:6YI M;F<\8G(@+SX-"D-O;G1R86-T=6%L/&)R("\^#0I,:69E/"]B/CPO9F]N=#X\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA! M,#L\+V9O;G0^/"]T9#X-"CPO='(^#0H\(2TM($5N9"!486)L92!(96%D("TM M/CPA+2T@0F5G:6X@5&%B;&4@0F]D>2`M+3X-"CQT6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!A M;&EG;CTS1')I9VAT/CQF;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UE MF4],T0R/C$L,#8R+#0T.#PO9F]N=#X\+W1D/@T* M/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`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`],T1N;W=R87`^/&9O M;G0@6QE/3-$)U1%6%0M24Y$14Y4.B`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`P,"PP,#`\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W M6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UE MF4],T0R/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D M/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#L\ M+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0R/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O M='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V M86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T M9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@6QE/3-$)T9/3E0M1D%- M24Q9.B!4:6UEF4],T0R/B8C>$$P.SPO9F]N=#X\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/CQF;VYT M('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0R/B8C>#(P,30[)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H\=&0@=F%L M:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#X\9F]N="!S='EL93TS1"=& M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXF(WA!,#LF M(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M6QE/3-$)U1% M6%0M24Y$14Y4.B`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`[/"]F;VYT/CPO=&0^#0H\=&0@=F%L:6=N M/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T* M/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O M;3X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG M;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#LF(WA!,#L\+V9O;G0^ M/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0R/CDN-3`\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W M6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UE MF4],T0R/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D M/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#LF M(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X- M"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T M;VT^/"]T9#X-"CPO='(^#0H\='(@8F=C;VQO6QE/3-$)T9/3E0M1D%-24Q9 M.B!4:6UEF4],T0R/D]P=&EO;G,-"F5X97)C:7-E M9#PO9F]N=#X\+W`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`@$$P.SPO<#X-"CPO=&0^#0H\=&0^ M)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X- M"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$15(M5$]0 M.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*/"]T9#X-"CQT9"!V M86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P M,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*/"]T9#X-"CQT9#XF(WA!,#L\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*/'1D('9A M;&EG;CTS1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D M/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG;CTS1&)O M='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG;CTS M1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA! M,#L\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG M;CTS1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T* M/"]T$$P.S,Q+`T*,C`Q,SPO9F]N=#X\+W`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`[)B-X03`[/"]T M9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$15(M M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"CPO=&0^#0H\ M=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@$$P.SPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^#0H\ M=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P M,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T9#X-"CQT9#XF(WA!,#L\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D/@T*/'1D('9A M;&EG;CTS1&)O='1O;3X-"CQP('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P M,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T9#X-"CQT9"!V86QI9VX] M,T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#-P M>"!D;W5B;&4G/B8C>$$P.SPO<#X-"CPO=&0^#0H\=&0^)B-X03`[/"]T9#X- M"CQT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"CQT9"!V M86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T M9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B M;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^ M/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX] M,T1B;W1T;VT^/"]T9#X-"CPO='(^#0H\='(@8F=C;VQO6QE/3-$)T9/3E0M M1D%-24Q9.B!4:6UEF4],T0R/D5X97)C:7-A8FQE M(&%T#0I-87)C:"8C>$$P.S,Q+"`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`],T1N;W=R87`^/&9O;G0@6QE/3-$)T9/3E0M4TE:13H@ M,7!X)SX-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX] M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T M;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI M9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[ M/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$ M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"CPO=&0^ M#0H\=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@$$P.SPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO=&0^ M#0H\=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@6QE/3-$)T)/4D1%4BU43U`Z(",P M,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T9#X-"CQT9#XF(WA! M,#L\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D M/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG;CTS1&)O M='1O;3X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*/'1D('9A M;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\+W1D/@T*/'1D('9A;&EG;CTS M1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*/'1D M('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*/"]T6QE/3-$)TU!4D=)3BU43U`Z(#$R M<'@[(%1%6%0M24Y$14Y4.B`T)3L@34%21TE.+4)/5%1/33H@,'!X)SX-"CQF M;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/E1H92!W96EG:'1E9`T*879E2X@5&AE('1O=&%L(&EN=')I M;G-I8R!V86QU92!O9B!O<'1I;VYS(&5X97)C:7-E9"!D=7)I;F<-"G1H92!S M:7@@;6]N=&AS(&5N9&5D($UA2X\ M+V9O;G0^/"]P/@T*/'`@#L@5$58 M5"U)3D1%3E0Z(#0E.R!-05)'24XM0D]45$]-.B`P<'@G/@T*/&9O;G0@2`D,BXP(&UI;&QI;VX-"F%N9"`D,2XX(&UI;&QI M;VXL(')E2P@;V8@=6YR96-O9VYI>F5D(&-O;7!E;G-A=&EO M;B!C;W-T`T*;6]N=&AS(&5N9&5D($UA&EM871E;'D@)#$N-`T* M;6EL;&EO;B!A;F0@)#$N-B!M:6QL:6]N+"!R97-P96-T:79E;'DN/"]F;VYT M/CPO<#X-"CQP('-T>6QE/3-$)TU!4D=)3BU43U`Z(#$R<'@[(%1%6%0M24Y$ M14Y4.B`T)3L@34%21TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT('-T>6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/E=E('5S M960@=&AE#0I";&%C:RU38VAO;&5S(&UO9&5L('1O(&5S=&EM871E('1H92!F M86ER('9A;'5E(&]F(&]P=&EO;G,@9W)A;G1E9"X-"E1H92!E>'!E8W1E9"!T M97)M(&]F(&]P=&EO;G,@9W)A;G1E9"!I2!Y:65L9"!C=7)V92!I;B!E M9F9E8W0@870@=&AE('1I;64@;V8-"F=R86YT+CPO9F]N=#X\+W`^#0H\<"!S M='EL93TS1"=-05)'24XM5$]0.B`Q,G!X.R!415A4+4E.1$5.5#H@-"4[($U! M4D=)3BU"3U143TTZ(#!P>"<^#0H\9F]N="!S='EL93TS1"=&3TY4+49!34E, M63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY4:&4@9F]L;&]W:6YG#0IA M6QE M/3-$)TU!4D=)3BU43U`Z(#!P>#L@34%21TE.+4)/5%1/33H@,'!X.R!&3TY4 M+5-)6D4Z(#$R<'@G/@T*)B-X03`[/"]P/@T*/'1A8FQE('-T>6QE/3-$)T)/ M4D1%4BU#3TQ,05!313H@8V]L;&%P$$P.TUO;G1H$$P.T5N9&5D/"]B/CPO9F]N=#X\8G(@+SX-"CQF;VYT M('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0Q/CQB/DUAF4],T0Q/B8C>$$P.SPO9F]N=#X\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA! M,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!S='EL93TS1"="3U)$15(M0D]4 M5$]-.B`C,#`P,#`P(#%P>"!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P M86X],T0V(&%L:6=N/3-$8V5N=&5R/CQF;VYT('-T>6QE/3-$)T9/3E0M1D%- M24Q9.B!4:6UEF4],T0Q/CQB/E-I>"8C>$$P.TUO M;G1H$$P.T5N9&5D/"]B/CPO9F]N=#X\8G(@+SX-"CQF;VYT('-T>6QE M/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0Q/CQB M/DUAF4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T* M/"]TF4],T0Q/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('-T M>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!X('-O;&ED)R!V86QI M9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D M/@T*/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!X('-O M;&ED)R!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C>$$P.R8C M>$$P.SPO9F]N=#X\+W1D/@T*/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ M(",P,#`P,#`@,7!X('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('-T>6QE/3-$)T)/4D1% M4BU"3U143TTZ(",P,#`P,#`@,7!X('-O;&ED)R!V86QI9VX],T1B;W1T;VT@ M8V]L6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0R/D1I=FED96YD('EI96QD/"]F;VYT/CPO<#X-"CPO=&0^#0H\=&0@=F%L M:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C>$$P.R8C>$$P.SPO9F]N M=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^ M/&9O;G0@6QE M/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/C`N M,#PO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N M;W=R87`^/&9O;G0@$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG M;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#L\+V9O;G0^/"]T9#X- M"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R M/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R M87`],T1N;W=R87`@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=&3TY4 M+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXF(W@R,#$T.R8C M>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N M;W=R87`],T1N;W=R87`^/&9O;G0@F4],T0Q/B8C>$$P M.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R M87`],T1N;W=R87`^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/C`N,#PO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O M;2!N;W=R87`],T1N;W=R87`^/&9O;G0@$$P.SPO9F]N=#X\+W1D M/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#L\ M+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS M1&)O='1O;2!N;W=R87`],T1N;W=R87`@86QI9VX],T1R:6=H=#X\9F]N="!S M='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$ M,CXP+C`\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B4F(WA!,#L\+V9O;G0^/"]T9#X-"CPO='(^ M#0H\='(^#0H\=&0@=F%L:6=N/3-$=&]P/@T*/'`@6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/E)I6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O M='1O;2!N;W=R87`],T1N;W=R87`@86QI9VX],T1R:6=H=#X\9F]N="!S='EL M93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXP M+CD\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B4F(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4 M:6UEF4],T0R/B8C>$$P.R8C>$$P.SPO9F]N=#X\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA! M,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W M6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UE MF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D M('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`@86QI9VX],T1R:6=H M=#X\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N M)R!S:7IE/3-$,CXP+C@\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T M;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9 M.B!4:6UEF4],T0R/B4F(WA!,#L\+V9O;G0^/"]T M9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)U1%6%0M24Y$14Y4.B`M,65M.R!-05)'24XM3$5&5#H@ M,65M)SX\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O M;6%N)R!S:7IE/3-$,CY6;VQA=&EL:71Y/"]F;VYT/CPO<#X-"CPO=&0^#0H\ M=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C>$$P.R8C>$$P M.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N M;W=R87`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`],T1N;W=R87`@86QI9VX] M,T1R:6=H=#X\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W M(%)O;6%N)R!S:7IE/3-$,CXY,"XR/"]F;VYT/CPO=&0^#0H\=&0@=F%L:6=N M/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#X\9F]N="!S='EL93TS1"=&3TY4 M+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXE)B-X03`[/"]F M;VYT/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q M/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R M87`],T1N;W=R87`^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/C@P+C<\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T M;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9 M.B!4:6UEF4],T0R/B4F(WA!,#L\+V9O;G0^/"]T M9#X-"CPO='(^#0H\='(^#0H\=&0@=F%L:6=N/3-$=&]P/@T*/'`@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0R/D5X<&5C=&5D(&QI9F4\+V9O;G0^/"]P/@T*/"]T9#X-"CQT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@65A6QE/3-$)T9/3E0M1D%-24Q9.B!4 M:6UEF4],T0R/B8C>$$P.R8C>$$P.SPO9F]N=#X\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA! M,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`@86QI9VX],T1R:6=H=#X\9F]N M="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE M/3-$,CXF(W@R,#$T.R8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^/&9O;G0@F4],T0Q/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4 M:6UEF4],T0R/C0N-28C>$$P.WEE87)S/"]F;VYT M/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#X\ M9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S M:7IE/3-$,CXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX] M,T1B;W1T;VT^/&9O;G0@65A M6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/"]T M7!E M.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@ M/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C M;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA65E(%-T;V-K(%!U M"<^/&9O;G0@6QE/3-$)T9/3E0M M1D%-24Q9.B!4:6UEF4],T0R/D1U0T*,C`Q,BP@;W5R('-T;V-K:&]L9&5R0T*;W5R(')E9W5L87(@96UP;&]Y965S('=H M;R!H879E(&-O;7!L971E9"!A="!L96%S="!O;F4@>65A65E(%-T;V-K(%!U$$P.S@U)2!O9B!T:&4@8VQO2!O9B!T M:&4-"F]F9F5R:6YG+B!4:&4@<'5R8VAA7)O;&P-"F1E9'5C=&EO;G,@;F]T('1O(&5X8V5E M9"`Q,"4@;V8@=&AE('!A2!P=7)C:&%S90T*;6]R92!T:&%N("0R-2PP,#`@=V]R=&@@ M;V8@8V]M;6]N('-T;V-K(&%N;G5A;&QY+CPO9F]N=#X\+W`^#0H\<"!S='EL M93TS1"=-05)'24XM5$]0.B`Q,G!X.R!415A4+4E.1$5.5#H@-"4[($U!4D=) M3BU"3U143TTZ(#!P>"<^#0H\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@ M5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY792!U'!E8W1E9"!T;R!B92!O=71S=&%N9&EN9RX@5F]L871I;&ET M>2!I2!O9B!O M=7(@8V]M;6]N('-T;V-K+B!4:&4@2!Y:65L9"!C M=7)V92!I;B!E9F9E8W0@870@=&AE('1I;64@;V8-"F=R86YT+CPO9F]N=#X\ M+W`^#0H\<"!S='EL93TS1"=-05)'24XM5$]0.B`Q,G!X.R!415A4+4E.1$5. M5#H@-"4[($U!4D=)3BU"3U143TTZ(#!P>"<^#0H\9F]N="!S='EL93TS1"=& M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY4:&4@9F]L M;&]W:6YG#0IA6QE/3-$)TU!4D=)3BU43U`Z(#!P>#L@34%21TE.+4)/5%1/33H@ M,'!X.R!&3TY4+5-)6D4Z(#$R<'@G/@T*)B-X03`[/"]P/@T*/'1A8FQE('-T M>6QE/3-$)T)/4D1%4BU#3TQ,05!313H@8V]L;&%P6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0Q/CQB/DUA$$P.S,Q+#PO M8CX\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@2`M+3X-"CQT6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS M1&)O='1O;2!A;&EG;CTS1')I9VAT/CQF;VYT('-T>6QE/3-$)T9/3E0M1D%- M24Q9.B!4:6UEF4],T0R/C`N,#PO9F]N=#X\+W1D M/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^/&9O;G0@ M$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\ M9F]N="!S:7IE/3-$,3XF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX] M,T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A M;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM M97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXF(WA!,#L\+V9O;G0^/"]T9#X-"CQT M9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS M1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXP+C`\ M+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B4F(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX] M,T1B;W1T;VT^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9 M.B!4:6UEF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D M/@T*/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/CQF;VYT('-T M>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R M/C`N,#PO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`] M,T1N;W=R87`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`N,3PO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS M1&)O='1O;2!N;W=R87`],T1N;W=R87`^/&9O;G0@$$P.SPO9F]N M=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF M(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ MF4] M,T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\ M9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S M:7IE/3-$,CXF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T M;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@ M5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXP+C$\+V9O;G0^/"]T9#X-"CQT M9"!V86QI9VX],T1B;W1T;VT@;F]W6QE M/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B4F M(WA!,#L\+V9O;G0^/"]T9#X-"CPO='(^#0H\='(@8F=C;VQO6QE/3-$)T9/ M3E0M1D%-24Q9.B!4:6UEF4],T0R/E9O;&%T:6QI M='D\+V9O;G0^/"]P/@T*/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UE MF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/CQF;VYT('-T>6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/C4X+C`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`\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@ M;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4 M:6UEF4],T0R/B4F(WA!,#L\+V9O;G0^/"]T9#X- M"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P M.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I M9VAT/CQF;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/C8U+CD\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B M;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%- M24Q9.B!4:6UEF4],T0R/B4F(WA!,#L\+V9O;G0^ M/"]T9#X-"CPO='(^#0H\='(^#0H\=&0@=F%L:6=N/3-$=&]P/@T*/'`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`@("`\=&%B;&4@8VQA6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/CQB/C$Q+B!215-44DE#5$5$(%-43T-+#0I!5T%21%,Z/"]B/CPO M9F]N=#X\+W`^#0H\(2TM('AB2`M+3X-"CQP('-T>6QE/3-$)TU! M4D=)3BU43U`Z(#9P>#L@5$585"U)3D1%3E0Z(#0E.R!-05)'24XM0D]45$]- M.B`P<'@G/@T*/&9O;G0@#(P,4,[#(P,4,[4E-5#(P,40[*2!T;PT*8V5R=&%I;B!K97D@96UP;&]Y M965S('!U65A2!U2!397!T96UB97(@,C`Q,2!B969O2!W97)E#0IE87)N960[('1H97-E(&UE=')I8W,@=V5R92!N;W0@;65T M+"!A;F0@=&AE(&%W87)D0T*87)E(&5A"<^#0H\9F]N="!S='EL93TS1"=&3TY4 M+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY792!A8V-O=6YT M960-"F9O#L@34%21TE.+4)/ M5%1/33H@,'!X.R!&3TY4+5-)6D4Z(#%P>"<^#0HF(WA!,#L\+W`^#0H\<"!S M='EL93TS1"=-05)'24XM5$]0.B`P<'@[(%1%6%0M24Y$14Y4.B`T)3L@34%2 M1TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9 M.B!4:6UEF4],T0R/E1H92!F;VQL;W=I;F<-"G1A M8FQE('-U;6UA2!F6QE/3-$)TU!4D=) M3BU43U`Z(#!P>#L@34%21TE.+4)/5%1/33H@,'!X.R!&3TY4+5-)6D4Z(#$R M<'@G/@T*)B-X03`[/"]P/@T*/'1A8FQE('-T>6QE/3-$)T)/4D1%4BU#3TQ, M05!313H@8V]L;&%PF4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A M;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#LF(WA!,#L\+V9O M;G0^/"]T9#X-"CQT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P M(#%P>"!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N M/3-$8V5N=&5R/CQF;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0Q/CQB/E-H87)EF4],T0Q M/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('-T>6QE/3-$)T)/4D1%4BU"3U14 M3TTZ(",P,#`P,#`@,7!X('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L$$P.R!'$$P.U9A;'5E/"]B/CPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O M='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#L\+V9O;G0^/"]T9#X-"CPO='(^ M#0H\(2TM($5N9"!486)L92!(96%D("TM/CPA+2T@0F5G:6X@5&%B;&4@0F]D M>2`M+3X-"CQTF4] M,T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\ M9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S M:7IE/3-$,CXD/"]F;VYT/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M(&%L M:6=N/3-$6QE/3-$)U1%6%0M24Y$14Y4.B`M,65M.R!-05)'24XM M3$5&5#H@,65M)SX\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@ M3F5W(%)O;6%N)R!S:7IE/3-$,CY#:&%N9V5S(&1U6QE/3-$ M)TU!4D=)3BU43U`Z(#!P>#L@5$585"U)3D1%3E0Z("TQ96T[($U!4D=)3BU" M3U143TTZ(#!P>#L@34%21TE.+4Q%1E0Z(#-E;2<^#0H\9F]N="!S='EL93TS M1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY!=V%R M9',-"G9E6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UE MF4],T0R/B8C>$$P.SPO9F]N=#X\8G(@+SX-"CQP M('-T>6QE/3-$)TU!4D=)3BU43U`Z(#!P>#L@34%21TE.+4)/5%1/33H@,7!X M)SX\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N M)R!S:7IE/3-$,CXF(WA!,#L\+V9O;G0^/"]P/@T*/"]T9#X-"CQT9"!V86QI M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=&3TY4 M+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXH,RPS,S`\+V9O M;G0^/&)R("\^#0H\<"!S='EL93TS1"=-05)'24XM5$]0.B`P<'@[($U!4D=) M3BU"3U143TTZ(#%P>"<@86QI9VX],T1R:6=H=#X-"CQF;VYT('-T>6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B@T+#`P M,#PO9F]N=#X\+W`^#0H\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R M87`],T1N;W=R87`^/&9O;G0@$$P.SPO9F]N=#X\8G(@+SX-"CQP M('-T>6QE/3-$)TU!4D=)3BU43U`Z(#!P>#L@34%21TE.+4)/5%1/33H@,7!X M)SX\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N M)R!S:7IE/3-$,CXI)B-X03`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`[ M)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS M1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T* M/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$ M15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P/@T*/"]T9#X- M"CQT9#XF(WA!,#L\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG;CTS M1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*/"]T M$$P.S,Q+"`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`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T M9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$15(M M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"CPO=&0^#0H\ M=&0^)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T M9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B M;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CPO='(^ M#0H\(2TM($5N9"!486)L92!";V1Y("TM/CPO=&%B;&4^#0H\<"!S='EL93TS M1"=-05)'24XM5$]0.B`Q,G!X.R!415A4+4E.1$5.5#H@-"4[($U!4D=)3BU" M3U143TTZ(#!P>"<^#0H\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM M97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY!&EM871E;'D@)#(Y,BPP,#`@;V8@=&]T86P- M"G5N3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B-C%D864W M,5]B-SAF7S1B-C%?83AB,U\W-V(U93@W.30W9CD-"D-O;G1E;G0M3&]C871I M;VXZ(&9I;&4Z+R\O0SHO8C8Q9&%E-S%?8C'0O:'1M;#L@8VAA'0^/&1I=CX-"CQP('-T>6QE/3-$)TU!4D=)3BU43U`Z(#$X<'@[($U!4D=) M3BU"3U143TTZ(#!P>"<^/&9O;G0@2`M+3X-"CQP('-T>6QE/3-$)TU!4D=)3BU43U`Z(#9P>#L@5$585"U)3D1% M3E0Z(#0E.R!-05)'24XM0D]45$]-.B`P<'@G/@T*/&9O;G0@"<^#0HF(WA!,#L\+W`^#0H\ M=&%B;&4@F4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O M;3X\9F]N="!S:7IE/3-$,3XF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT M9"!S='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P>"!S;VQI9"<@ M=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0V(&%L:6=N/3-$8V5N=&5R/CQF M;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0Q/CQB/E1HF4],T0Q/B8C>$$P.SPO M9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$ M,3XF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!S='EL93TS1"="3U)$ M15(M0D]45$]-.B`C,#`P,#`P(#%P>"!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M M(&-O;'-P86X],T0V(&%L:6=N/3-$8V5N=&5R/CQF;VYT('-T>6QE/3-$)T9/ M3E0M1D%-24Q9.B!4:6UEF4],T0Q/CQB/E-I>"!- M;VYT:',-"D5N9&5D/"]B/CPO9F]N=#X\8G(@+SX-"CQF;VYT('-T>6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0Q/CQB/DUA MF4],T0Q/B8C M>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S M:7IE/3-$,3XF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!S='EL93TS M1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P>"!S;VQI9"<@=F%L:6=N/3-$ M8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQF;VYT('-T>6QE M/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0Q/CQB M/C(P,3(\+V(^/"]F;VYT/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/CQF M;VYT('-I>F4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS M1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#LF(WA!,#L\+V9O;G0^/"]T M9#X-"CQT9"!S='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P>"!S M;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N M=&5R/CQF;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0Q/CQB/C(P,3,\+V(^/"]F;VYT/CPO=&0^#0H\=&0@=F%L M:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D M/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#LF M(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!S='EL93TS1"="3U)$15(M0D]45$]- M.B`C,#`P,#`P(#%P>"!S;VQI9"<@=F%L:6=N/3-$8F]T=&]M(&-O;'-P86X] M,T0R(&%L:6=N/3-$8V5N=&5R/CQF;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9 M.B!4:6UEF4],T0Q/CQB/C(P,3(\+V(^/"]F;VYT M/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C M>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S M:7IE/3-$,3XF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!S='EL93TS M1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P>"!S;VQI9"<@=F%L:6=N/3-$ M8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQF;VYT('-T>6QE M/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0Q/CQB M/C(P,3,\+V(^/"]F;VYT/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/CQF M;VYT('-I>F4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/"]T6QE/3-$)U1%6%0M24Y$14Y4.B`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`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`L-SDX/"]F M;VYT/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A M<#X\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N M)R!S:7IE/3-$,CXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CPO='(^#0H\ M='(^#0H\=&0@=F%L:6=N/3-$=&]P/@T*/'`@6QE/3-$)T9/ M3E0M1D%-24Q9.B!4:6UEF4],T0R/D5F9F5C="!O M9B!D:6QU=&EV90T*;W!T:6]NF4] M,T0Q/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O M='1O;3X\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O M;6%N)R!S:7IE/3-$,CXF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX] M,T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=&3TY4+49! M34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXX,S`L.34Y/"]F;VYT M/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#X\ M9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S M:7IE/3-$,CXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX] M,T1B;W1T;VT^/&9O;G0@6QE/3-$)T9/3E0M M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.SPO9F]N M=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/CQF M;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>#(P,30[)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H\=&0@ M=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A<#X\9F]N="!S='EL93TS M1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXF(WA! M,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UE MF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D M('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/CQF;VYT('-T>6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>#(P M,30[)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T M=&]M(&YO=W)A<#TS1&YO=W)A<#X\9F]N="!S='EL93TS1"=&3TY4+49!34E, M63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXF(WA!,#LF(WA!,#L\+V9O M;G0^/"]T9#X-"CPO='(^#0H\='(@6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF M(WA!,#L\+W`^#0H\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X-"CQP('-T M>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\ M+W`^#0H\+W1D/@T*/'1D/B8C>$$P.SPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T M=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/@T* M/'`@$$P.SPO<#X-"CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@$$P.SPO M<#X-"CPO=&0^#0H\=&0^)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T M;VT^)B-X03`[)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\ M<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X M03`[/"]P/@T*/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL M93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P M/@T*/"]T9#X-"CQT9#XF(WA!,#L\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O M;3XF(WA!,#LF(WA!,#L\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X-"CQP M('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA! M,#L\+W`^#0H\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X-"CQP('-T>6QE M/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^ M#0H\+W1D/@T*/'1D/B8C>$$P.SPO=&0^#0H\+W1R/@T*/'1R(&)G8V]L;W(] M,T0C0T-%149&/@T*/'1D('9A;&EG;CTS1'1O<#X-"CQP('-T>6QE/3-$)U1% M6%0M24Y$14Y4.B`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`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`L-SDX/"]F M;VYT/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO=W)A M<#X\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N M)R!S:7IE/3-$,CXF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CPO='(^#0H\ M='(@6QE/3-$)T)/4D1% M4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T9#X- M"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$15(M5$]0 M.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"CPO=&0^#0H\=&0^ M)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[ M/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$ M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"CPO=&0^ M#0H\=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@$$P.SPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P M.SPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@6QE/3-$)T)/4D1%4BU4 M3U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T9#X-"CQT M9#XF(WA!,#L\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA! M,#L\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X-"CQP('-T>6QE/3-$)T)/ M4D1%4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T M9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$15(M M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"CPO=&0^#0H\ M=&0^)B-X03`[/"]T9#X-"CPO='(^#0H\(2TM($5N9"!486)L92!";V1Y("TM M/CPO=&%B;&4^#0H\<"!S='EL93TS1"=-05)'24XM5$]0.B`Q,G!X.R!415A4 M+4E.1$5.5#H@-"4[($U!4D=)3BU"3U143TTZ(#!P>"<^#0H\9F]N="!S='EL M93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY$ M=7)I;F<@=&AE#0IT:')E92!M;VYT:',@96YD960@36%R8V@F(WA!,#LS,2P@ M,C`Q,B!A;F0@,C`Q,RP@=&AE2P@=&AA="!W97)E(&YO="!I;F-L=61E M9"!I;B!T:&4-"F-O;7!U=&%T:6]N(&]F(&1I;'5T960@:6YC;VUE("AL;W-S M*2!P97(@&5R M8VES92!P$$P.S,Q+"`R,#$R(&%N9`T* M,C`Q,RP@;F\@;W!T:6]N3X-"CPO:'1M;#X- M"@T*+2TM+2TM/5].97AT4&%R=%]B-C%D864W,5]B-SAF7S1B-C%?83AB,U\W M-V(U93@W.30W9CD-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C8Q M9&%E-S%?8C'0O:'1M;#L@8VAA#L@34%21TE.+4)/5%1/33H@,'!X)SX\9F]N="!S='EL93TS1"=&3TY4+49! M34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CX\8CXQ,RX@0T]-34E4 M345.5%,@04Y$#0I#3TY424Y'14Y#2453.CPO8CX\+V9O;G0^/"]P/@T*/'`@ M"<^#0H\9F]N="!S='EL93TS1"=&3TY4+49!34E, M63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY792!A2!C;W5R$$P.S,Q+"`R,#$S+"!W92!D;R!N;W0@ M8F5L:65V92!T:&%T('1H97-E#0IM871T97)S('=I;&P@:&%V92!A(&UA=&5R M:6%L(&%D=F5R7!E.B!T97AT+VAT;6P[(&-H M87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U% M5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O M:'1M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/&1I=CX-"CQP('-T>6QE/3-$)TU!4D=)3BU43U`Z(#9P>#L@5$58 M5"U)3D1%3E0Z(#0E.R!-05)'24XM0D]45$]-.B`P<'@G/@T*/&9O;G0@&EM871E('!R M979A:6QI;F<@;6%R:V5T(')A=&5S+CPO9F]N=#X\+W`^#0H\+V1I=CX\"<^#0H\9F]N="!S='EL93TS M1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY4:&4@ M<')E<&%R871I;VX-"F]F('5N875D:71E9"!C;VYD96YS960@8V]N2!A8V-E<'1E9"!I;B!T M:&4-"E5N:71E9"!3=&%T97,@6EN9R!U;F%U9&ET960-"F-O;F1E;G-E9"!C;VYS;VQI M9&%T960@9FEN86YC:6%L('-T871E;65N=',@:6YC;'5D92!V86QU871I;VX- M"F%L;&]W86YC97,L('9A;'5A=&EO;B!O9B!G;V]D=VEL;"!A;F0@:6YT86YG M:6)L92!A'0^/&1I=CX-"CQP('-T>6QE/3-$)TU!4D=)3BU43U`Z(#$R<'@[ M(%1%6%0M24Y$14Y4.B`T)3L@34%21TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT M('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0R/E1H97-E('5N875D:71E9`T*8V]N9&5N0T*;W=N960N($%L;"!S:6=N:69I8V%N="!I;G1E'0^/&1I=CX-"CQP M('-T>6QE/3-$)TU!4D=)3BU43U`Z(#9P>#L@5$585"U)3D1%3E0Z(#0E.R!- M05)'24XM0D]45$]-.B`P<'@G/@T*/&9O;G0@2!UF4@=&AE M(')E;&%T960@8F]A="!S86QE2P@9V%P+"!A;F0@:'5L;"!I;G-U2!T:&ER9"UP87)T>0T*:6YS=7)A;F-E(&-O;7!A;FEE2!C;VYT&5C=71I;VX@;W(@ M=VAE;B!T:&4-"G)E;&%T960@8F]A="!S86QE(&ES(')E8V]G;FEZ960N(%!U M6QE/3-$)TU!4D=)3BU43U`Z(#$R<'@[(%1%6%0M M24Y$14Y4.B`T)3L@34%21TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT('-T>6QE M/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/E=E M(&%L0T*8V]N=')A8W0@97AE8W5T M:6]N(&]R(')E8V]G;FET:6]N(&]F('1H92!R96QA=&5D(&)O870@'!E6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/DEN=F5N=&]R>2!C;W-TF4@;W5R(&AI'0^/&1I=CX-"CQP('-T>6QE/3-$)TU!4D=)3BU43U`Z(#9P M>#L@5$585"U)3D1%3E0Z(#0E.R!-05)'24XM0D]45$]-.B`P<'@G/@T*/&9O M;G0@2P@4&QA;G0L(&%N9`T*17%U M:7!M96YT)B-X,C`Q-#M);7!A:7)M96YT(&]R($1I0T*:6UP M86ER;65N="!R96-O9VYI>F5D(&EN(&%C8V]R9&%N8V4@=VET:"!!4T,@,S8P M+3$P+30P(&ES('!E2!N;W0@8F4@&5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X M=#X\9&EV/@T*/'`@"<^#0H\9F]N="!S='EL93TS M1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY792!A M8V-O=6YT(&9O<@T*:6YC;VUE('1A>&5S(&EN(&%C8V]R9&%N8V4@=VET:"!& M05-"($%C8V]U;G1I;F<@4W1A;F1A#(P,40[("@F(W@R,#%#.T%30PT*-S0P M)B-X,C`Q1#LI+B!5;F1EF4@9&5F97)R M960@=&%X(&%S"!C;VYS97%U96YC97,@871T6EN9PT*86UO=6YT&ES=&EN9R!A`T*8F%S:7,N(%=E(&UE M87-U&%B;&4@:6YC;VUE(&EN('1H92!Y96%R2!D:69F97)E;F-E"!A$$P.SPO<#X- M"CQP('-T>6QE/3-$)TU!4D=)3BU43U`Z(#!P>#L@5$585"U)3D1%3E0Z(#0E M.R!-05)'24XM0D]45$]-.B`P<'@G/@T*/&9O;G0@&%B;&4@:6YC M;VUE+B!5;F1E0T*=')E;F1S+CPO9F]N=#X\+W`^#0H\+V1I=CX\ M'0^/&1I=CX-"CQP('-T>6QE/3-$)TU!4D=)3BU43U`Z(#9P>#L@5$58 M5"U)3D1%3E0Z(#0E.R!-05)'24XM0D]45$]-.B`P<'@G/@T*/&9O;G0@$$P.R8C>#(P,30[(%-T;V-K($-O;7!E;G-A=&EO;B8C M>#(P,40[#0HH)B-X,C`Q0SM!4T,@-S$X)B-X,C`Q1#LI+B!);B!A8V-O65E(%-T;V-K(%!U3X-"CPO:'1M;#X-"@T* M+2TM+2TM/5].97AT4&%R=%]B-C%D864W,5]B-SAF7S1B-C%?83AB,U\W-V(U M93@W.30W9CD-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C8Q9&%E M-S%?8C'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C M:&%R3PO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/&1I=CX-"CQP M('-T>6QE/3-$)TU!4D=)3BU43U`Z(#$R<'@[(%1%6%0M24Y$14Y4.B`T)3L@ M34%21TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT('-T>6QE/3-$)T9/3E0M1D%- M24Q9.B!4:6UEF4],T0R/E1H92!F;VQL;W=I;F<- M"G1A8FQE('-U;6UA"<^#0HF(WA!,#L\ M+W`^#0H\=&%B;&4@F4],T0Q/B8C>$$P M.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE M/3-$,3XF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!S='EL93TS1"=" M3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P>"!S;VQI9"<@=F%L:6=N/3-$8F]T M=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQF;VYT('-T>6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0Q/CQB/E-H M87)EF4],T0Q M/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N M="!S:7IE/3-$,3XF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!S='EL93TS1"=" M3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P>"!S;VQI9"<@=F%L:6=N/3-$8F]T M=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQF;VYT('-T>6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0Q/CQB/D]P M=&EO;G,\8G(@+SX-"D]U='-T86YD:6YG/"]B/CPO9F]N=#X\+W1D/@T*/'1D M('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#L\+V9O;G0^ M/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE M/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/D)A M;&%N8V4@870-"E-E<'1E;6)E$$P.S,P+"`R,#$R/"]F;VYT/CPO<#X- M"CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C M>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\ M9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S M:7IE/3-$,CXF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T M;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@ M5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXQ+#`V,BPT-#@\+V9O;G0^/"]T M9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0R/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O M='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B0\+V9O M;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\ M9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S M:7IE/3-$,CXT+#4X.#PO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O M;2!N;W=R87`],T1N;W=R87`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`[)B-X03`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`],T1N;W=R87`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`],T1N;W=R87`^/&9O;G0@$$P.SPO9F]N M=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF M(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ MF4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS M1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*/'1D M('9A;&EG;CTS1&)O='1O;3X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\ M9F]N="!S:7IE/3-$,3XF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)T9/ M3E0M1D%-24Q9.B!4:6UEF4],T0R/C6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG M;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#LF(WA!,#L\+V9O;G0^ M/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX] M,T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CPO M='(^#0H\='(^#0H\=&0@=F%L:6=N/3-$=&]P/@T*/'`@6QE M/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/D]P M=&EO;G,-"F-A;F-E;&QE9"]F;W)F96ET960O97AP:7)E9#PO9F]N=#X\+W`^ M#0H\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF M(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@F4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A M;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM M97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXF(WA!,#L\+V9O;G0^/"]T9#X-"CQT M9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS M1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXH,34U M+#,V,SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`] M,T1N;W=R87`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`M M,65M.R!-05)'24XM3$5&5#H@,V5M)SX\9F]N="!S='EL93TS1"=&3TY4+49! M34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY/<'1I;VYS#0IE>&5R M8VES960\+V9O;G0^/"]P/@T*/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4 M:6UEF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T* M/'1D('9A;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/CQF;VYT('-T>6QE M/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C M>#(P,30[)B-X03`[)B-X03`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`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`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X-"CQP('-T>6QE/3-$)T)/4D1% M4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^#0H\+W1D/@T* M/'1D/B8C>$$P.SPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.SPO M=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@$$P.SPO<#X-"CPO=&0^#0H\ M=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@$$P.SPO<#X-"CPO=&0^#0H\=&0^)B-X M03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"CQT M9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^ M/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX] M,T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T M;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI M9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[ M)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V M86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T M9#X-"CPO='(^#0H\='(^#0H\=&0@=F%L:6=N/3-$=&]P/@T*/'`@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0R/D)A;&%N8V4@870@36%R8V@F(WA!,#LS,2P-"C(P,3,\+V9O;G0^/"]P M/@T*/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O M='1O;2!A;&EG;CTS1')I9VAT/CQF;VYT('-T>6QE/3-$)T9/3E0M1D%-24Q9 M.B!4:6UEF4],T0R/C$L-C8P+#4V,3PO9F]N=#X\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`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`],T1N;W=R87`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`\ M+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/"]T6QE/3-$)T)/4D1%4BU4 M3U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T9#X-"CQT M9#XF(WA!,#L\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\+W1D M/@T*/'1D('9A;&EG;CTS1&)O='1O;3X-"CQP('-T>6QE/3-$)T)/4D1%4BU4 M3U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T9#X-"CQT M9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$15(M5$]0.B`C M,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"CPO=&0^#0H\=&0^)B-X M03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"CQT M9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$15(M5$]0.B`C M,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"CPO=&0^#0H\=&0@=F%L M:6=N/3-$8F]T=&]M/@T*/'`@$$P.SPO M=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H\ M=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M M/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H\=&0@=F%L:6=N M/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T M=&]M/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H\=&0@=F%L M:6=N/3-$8F]T=&]M/CPO=&0^#0H\+W1R/@T*/'1R(&)G8V]L;W(],T0C0T-% M149&/@T*/'1D('9A;&EG;CTS1'1O<#X-"CQP('-T>6QE/3-$)U1%6%0M24Y$ M14Y4.B`M,65M.R!-05)'24XM3$5&5#H@,65M)SX\9F]N="!S='EL93TS1"=& M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY%>&5R8VES M86)L92!A=`T*36%R8V@F(WA!,#LS,2P@,C`Q,SPO9F]N=#X\+W`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`],T1N;W=R87`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`@6QE/3-$)T)/4D1% M4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T9#X- M"CQT9#XF(WA!,#L\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#L\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X-"CQP('-T>6QE/3-$)T)/4D1% M4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T9#X- M"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$15(M5$]0 M.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"CPO=&0^#0H\=&0^ M)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[ M/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX] M,T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT M9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[/"]T9#X-"CQT9"!V86QI M9VX],T1B;W1T;VT^/"]T9#X-"CPO='(^#0H\+W1A8FQE/@T*/"]D:78^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S M/3-$'0^/&1I=CX- M"CQP('-T>6QE/3-$)TU!4D=)3BU43U`Z(#$R<'@[(%1%6%0M24Y$14Y4.B`T M)3L@34%21TE.+4)/5%1/33H@,'!X)SX-"CQF;VYT('-T>6QE/3-$)T9/3E0M M1D%-24Q9.B!4:6UEF4],T0R/E1H92!F;VQL;W=I M;F<-"F%R92!T:&4@=V5I9VAT960@879E"<^#0HF(WA!,#L\+W`^#0H\=&%B;&4@F4],T0Q/B8C>$$P M.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE M/3-$,3XF(WA!,#LF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!S='EL93TS1"=" M3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P>"!S;VQI9"<@=F%L:6=N/3-$8F]T M=&]M(&-O;'-P86X],T0V(&%L:6=N/3-$8V5N=&5R/CQF;VYT('-T>6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0Q/CQB/E1H MF4],T0Q M/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('-T>6QE/3-$)T)/4D1% M4BU"3U143TTZ(",P,#`P,#`@,7!X('-O;&ED)R!V86QI9VX],T1B;W1T;VT@ M8V]L6EE;&0\+V9O;G0^/"]P/@T*/"]T9#X-"CQT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C>$$P.SPO9F]N=#X\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^/&9O M;G0@6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>#(P M,30[)B-X03`[)B-X03`[/"]F;VYT/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T M=&]M(&YO=W)A<#TS1&YO=W)A<#X\9F]N="!S='EL93TS1"=&3TY4+49!34E, M63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXF(WA!,#LF(WA!,#L\+V9O M;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C M>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`] M,T1N;W=R87`^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/C`N,#PO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N M;W=R87`],T1N;W=R87`^/&9O;G0@$$P.SPO9F]N=#X\+W1D/@T* M/"]TF4],T0Q/B8C>$$P.R8C>$$P M.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N M;W=R87`^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0R/C`N.3PO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R M87`],T1N;W=R87`^/&9O;G0@$$P.SPO9F]N=#X\+W1D/@T*/'1D M('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#L\+V9O;G0^ M/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O M;2!N;W=R87`],T1N;W=R87`@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS M1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXF(W@R M,#$T.R8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O M='1O;2!N;W=R87`],T1N;W=R87`^/&9O;G0@F4],T0Q M/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O M;2!N;W=R87`],T1N;W=R87`^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/C`N.#PO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS M1&)O='1O;2!N;W=R87`],T1N;W=R87`^/&9O;G0@$$P.SPO9F]N M=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF M(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`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`],T1N;W=R87`@86QI9VX],T1R:6=H=#X\9F]N="!S M='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$ M,CXF(W@R,#$T.R8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG M;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^/&9O;G0@F4],T0Q/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS M1&)O='1O;2!N;W=R87`],T1N;W=R87`^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UE MF4],T0R/CDP+C(\+V9O;G0^/"]T9#X-"CQT9"!V M86QI9VX],T1B;W1T;VT@;F]W6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B4F(WA! M,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS M1&)O='1O;2!N;W=R87`],T1N;W=R87`@86QI9VX],T1R:6=H=#X\9F]N="!S M='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$ M,CXU+C`F(WA!,#MY96%RF4],T0Q M/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R M87`],T1N;W=R87`^/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>#(P,30[)B-X03`[)B-X03`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`],T1N;W=R87`@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=& M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXT+C,F(WA! M,#MY96%R3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B M-C%D864W,5]B-SAF7S1B-C%?83AB,U\W-V(U93@W.30W9CD-"D-O;G1E;G0M M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C8Q9&%E-S%?8C'0O:'1M;#L@8VAA65E(%-T;V-K(%!U M#L@5$585"U)3D1% M3E0Z(#0E.R!-05)'24XM0D]45$]-.B`P<'@G/@T*/&9O;G0@#L@1D].5"U325I%.B`Q,G!X)SX-"B8C>$$P.SPO<#X-"CQT86)L92!S M='EL93TS1"="3U)$15(M0T],3$%04T4Z(&-O;&QA<'-E)R!B;W)D97(],T0P M(&-E;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`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`P,#`@,7!X('-O;&ED)R!V86QI9VX] M,T1B;W1T;VT@8V]L$$P.S,Q+#PO8CX\+V9O;G0^/"]T9#X-"CQT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C>$$P M.SPO9F]N=#X\+W1D/@T*/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P M,#`P,#`@,7!X('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/"]TF4],T0Q/B8C>$$P M.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('-T>6QE/3-$)T)/4D1%4BU"3U14 M3TTZ(",P,#`P,#`@,7!X('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('-T>6QE/3-$)T)/ M4D1%4BU"3U143TTZ(",P,#`P,#`@,7!X('-O;&ED)R!V86QI9VX],T1B;W1T M;VT@8V]LF4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('-T M>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!X('-O;&ED)R!V86QI M9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D M/@T*/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!X('-O M;&ED)R!V86QI9VX],T1B;W1T;VT@8V]L6QE/3-$)T9/3E0M1D%-24Q9.B!4 M:6UEF4],T0R/D1I=FED96YD('EI96QD/"]F;VYT M/CPO<#X-"CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4] M,T0Q/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O M='1O;3X\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O M;6%N)R!S:7IE/3-$,CXF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX] M,T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=&3TY4+49! M34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXP+C`\+V9O;G0^/"]T M9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0R/B4F(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A M;&EG;CTS1&)O='1O;2!A;&EG;CTS1')I9VAT/CQF;VYT('-T>6QE/3-$)T9/ M3E0M1D%-24Q9.B!4:6UEF4],T0R/C`N,#PO9F]N M=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^ M/&9O;G0@$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O M='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T* M/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+49!34E, M63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXF(WA!,#L\+V9O;G0^/"]T M9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S M='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$ M,CXP+C`\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B4F(WA!,#L\+V9O;G0^/"]T9#X-"CPO='(^ M#0H\='(^#0H\=&0@=F%L:6=N/3-$=&]P/@T*/'`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`N,3PO9F]N=#X\+W1D/@T*/'1D('9A M;&EG;CTS1&)O='1O;2!N;W=R87`],T1N;W=R87`^/&9O;G0@$$P M.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE M/3-$,3XF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@6QE/3-$)U1%6%0M24Y$ M14Y4.B`M,65M.R!-05)'24XM3$5&5#H@,65M)SX\9F]N="!S='EL93TS1"=& M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY6;VQA=&EL M:71Y/"]F;VYT/CPO<#X-"CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/CQF M;VYT('-I>F4],T0Q/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A M;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM M97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXF(WA!,#L\+V9O;G0^/"]T9#X-"CQT M9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS M1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXU."XP M/"]F;VYT/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A<#TS1&YO M=W)A<#X\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O M;6%N)R!S:7IE/3-$,CXE)B-X03`[/"]F;VYT/CPO=&0^#0H\=&0@=F%L:6=N M/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T* M/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S='EL93TS1"=&3TY4+49!34E, M63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXF(WA!,#L\+V9O;G0^/"]T M9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S M='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$ M,CXV-2XY/"]F;VYT/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M(&YO=W)A M<#TS1&YO=W)A<#X\9F]N="!S='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@ M3F5W(%)O;6%N)R!S:7IE/3-$,CXE)B-X03`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`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`[/"]F;VYT M/CPO=&0^#0H\+W1R/@T*/'1R/@T*/'1D('9A;&EG;CTS1'1O<#X-"CQP('-T M>6QE/3-$)U1%6%0M24Y$14Y4.B`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`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP M92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0@0FQO8VL@6T%B'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$"<^#0H\9F]N="!S M='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$ M,CY4:&4@9F]L;&]W:6YG#0IT86)L92!S=6UM87)I>F5S(')E$$P.S,Q+"`R,#$S.CPO9F]N=#X\+W`^ M#0H\<"!S='EL93TS1"=-05)'24XM5$]0.B`P<'@[($U!4D=)3BU"3U143TTZ M(#!P>#L@1D].5"U325I%.B`Q,G!X)SX-"B8C>$$P.SPO<#X-"CQT86)L92!S M='EL93TS1"="3U)$15(M0T],3$%04T4Z(&-O;&QA<'-E)R!B;W)D97(],T0P M(&-E;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED=&@],T0W-B4@ M86QI9VX],T1C96YT97(^#0H\(2TM($)E9VEN(%1A8FQE($AE860@+2T^#0H\ M='(^#0H\=&0@=VED=&@],T0W-"4^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T M;VT@=VED=&@],T0X)3X\+W1D/@T*/'1D/CPO=&0^#0H\=&0^/"]T9#X-"CQT M9#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;2!W:61T:#TS1#@E/CPO=&0^ M#0H\=&0^/"]T9#X-"CQT9#X\+W1D/@T*/'1D/CPO=&0^#0H\+W1R/@T*/'1R M/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#L\ M+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O M='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!S M='EL93TS1"="3U)$15(M0D]45$]-.B`C,#`P,#`P(#%P>"!S;VQI9"<@=F%L M:6=N/3-$8F]T=&]M(&-O;'-P86X],T0R(&%L:6=N/3-$8V5N=&5R/CQF;VYT M('-T>6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4] M,T0Q/CQB/E=E:6=H=&5D/"]B/CPO9F]N=#X\8G(@+SX-"CQF;VYT('-T>6QE M/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0Q/CQB M/D%V97)A9V4F(WA!,#L@1W)A;G0\+V(^/"]F;VYT/CQB$$P.T9A:7(F(WA!,#M686QU93PO8CX\+V9O;G0^/"]T M9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)T9/ M3E0M1D%-24Q9.B!4:6UEF4],T0R/DYO;BUV97-T M960@8F%L86YC92!A=`T*4V5P=&5M8F5R)B-X03`[,S`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`P<'@[ M($U!4D=)3BU"3U143TTZ(#%P>"<^/&9O;G0@6QE/3-$ M)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/BDF(WA! M,#L\+V9O;G0^/&)R("\^#0H\<"!S='EL93TS1"=-05)'24XM5$]0.B`P<'@[ M($U!4D=)3BU"3U143TTZ(#%P>"<^/&9O;G0@$$P.SPO9F]N=#X\ M+W`^#0H\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$ M,3XF(WA!,#L\+V9O;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@6QE/3-$)TU!4D=)3BU43U`Z M(#!P>#L@34%21TE.+4)/5%1/33H@,7!X)SX\9F]N="!S='EL93TS1"=&3TY4 M+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CXD/"]F;VYT/CPO M<#X-"CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$6QE/3-$)TU!4D=) M3BU43U`Z(#!P>#L@34%21TE.+4)/5%1/33H@,7!X)R!A;&EG;CTS1')I9VAT M/@T*/&9O;G0@6QE/3-$)T9/3E0M1D%- M24Q9.B!4:6UEF4],T0R/B8C>$$P.R8C>$$P.SPO M9F]N=#X\+W`^#0H\+W1D/@T*/"]T"<^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/CPO=&0^#0H\=&0@=F%L M:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P.SPO=&0^#0H\=&0@=F%L:6=N/3-$ M8F]T=&]M/@T*/'`@$$P.SPO<#X-"CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M M/@T*/'`@$$P.SPO<#X-"CPO=&0^#0H\=&0^)B-X03`[/"]T9#X-"CQT9"!V86QI M9VX],T1B;W1T;VT^)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^ M/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/"]T9#X-"CQT9"!V86QI9VX] M,T1B;W1T;VT^/"]T9#X-"CPO='(^#0H\='(^#0H\=&0@=F%L:6=N/3-$=&]P M/@T*/'`@6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/DYO;BUV97-T960@8F%L86YC92!A=`T*36%R8V@F M(WA!,#LS,2P@,C`Q,SPO9F]N=#X\+W`^#0H\+W1D/@T*/'1D('9A;&EG;CTS M1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(WA!,#LF(WA!,#L\+V9O;G0^/"]T M9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C M>$$P.SPO9F]N=#X\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S M='EL93TS1"=&3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$ M,CXD/"]F;VYT/CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$ M'1087)T7V(V,61A93'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA"<^#0H\9F]N="!S='EL93TS1"=& M3TY4+49!34E,63H@5&EM97,@3F5W(%)O;6%N)R!S:7IE/3-$,CY4:&4@9F]L M;&]W:6YG#0II#L@1D].5"U325I%.B`Q,G!X)SX-"B8C>$$P.SPO<#X-"CQT M86)L92!S='EL93TS1"="3U)$15(M0T],3$%04T4Z(&-O;&QA<'-E)R!B;W)D M97(],T0P(&-E;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`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`P,#`@,7!X('-O;&ED)R!V M86QI9VX],T1B;W1T;VT@8V]L$$P.S,Q+#PO8CX\+V9O;G0^/"]T9#X- M"CQT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q M/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('-T>6QE/3-$)T)/4D1% M4BU"3U143TTZ(",P,#`P,#`@,7!X('-O;&ED)R!V86QI9VX],T1B;W1T;VT@ M8V]LF4],T0Q/B8C>$$P.SPO9F]N=#X\+W1D/@T*/"]TF4],T0Q/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('-T>6QE/3-$ M)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!X('-O;&ED)R!V86QI9VX],T1B M;W1T;VT@8V]LF4],T0Q/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D M/@T*/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ(",P,#`P,#`@,7!X('-O M;&ED)R!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C>$$P.R8C M>$$P.SPO9F]N=#X\+W1D/@T*/'1D('-T>6QE/3-$)T)/4D1%4BU"3U143TTZ M(",P,#`P,#`@,7!X('-O;&ED)R!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/'1D('-T>6QE/3-$ M)T)/4D1%4BU"3U143TTZ(",P,#`P,#`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`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`@$$P.SPO<#X-"CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@$$P.SPO M<#X-"CPO=&0^#0H\=&0^)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T M;VT^)B-X03`[)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\ M<"!S='EL93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X M03`[/"]P/@T*/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL M93TS1"="3U)$15(M5$]0.B`C,#`P,#`P(#%P>"!S;VQI9"<^)B-X03`[/"]P M/@T*/"]T9#X-"CQT9#XF(WA!,#L\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O M;3XF(WA!,#LF(WA!,#L\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X-"CQP M('-T>6QE/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA! M,#L\+W`^#0H\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X-"CQP('-T>6QE M/3-$)T)/4D1%4BU43U`Z(",P,#`P,#`@,7!X('-O;&ED)SXF(WA!,#L\+W`^ M#0H\+W1D/@T*/'1D/B8C>$$P.SPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M M/B8C>$$P.R8C>$$P.SPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@ M$$P M.SPO<#X-"CPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@$$P.SPO<#X- M"CPO=&0^#0H\=&0^)B-X03`[/"]T9#X-"CPO='(^#0H\='(@8F=C;VQO6QE M/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/E=E M:6=H=&5D(&%V97)A9V4@8V]M;6]N(&%N9`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`W,"PW.3@\+V9O M;G0^/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT@;F]W6QE/3-$)T9/3E0M1D%-24Q9.B!4:6UEF4],T0R/B8C>$$P.R8C>$$P.SPO9F]N=#X\+W1D/@T*/"]T6QE/3-$)T)/4D1%4BU43U`Z M(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T9#X-"CQT9#XF M(WA!,#L\+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3XF(WA!,#LF(WA!,#L\ M+W1D/@T*/'1D('9A;&EG;CTS1&)O='1O;3X-"CQP('-T>6QE/3-$)T)/4D1% M4BU43U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T9#X- M"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$15(M5$]0 M.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"CPO=&0^#0H\=&0^ M)B-X03`[/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^)B-X03`[)B-X03`[ M/"]T9#X-"CQT9"!V86QI9VX],T1B;W1T;VT^#0H\<"!S='EL93TS1"="3U)$ M15(M5$]0.B`C,#`P,#`P(#-P>"!D;W5B;&4G/B8C>$$P.SPO<#X-"CPO=&0^ M#0H\=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@$$P.SPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/B8C>$$P.R8C>$$P M.SPO=&0^#0H\=&0@=F%L:6=N/3-$8F]T=&]M/@T*/'`@6QE/3-$)T)/4D1%4BU4 M3U`Z(",P,#`P,#`@,W!X(&1O=6)L92<^)B-X03`[/"]P/@T*/"]T9#X-"CQT M9#XF(WA!,#L\+W1D/@T*/"]T'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$&-E2!B;V%T('-A;&5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT M,BXP,"4\'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO M=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R M=%]B-C%D864W,5]B-SAF7S1B-C%?83AB,U\W-V(U93@W.30W9CD-"D-O;G1E M;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C8Q9&%E-S%?8C'0O:'1M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$6%C:'0@'1087)T7V(V,61A93'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA2!$:7-C;&]S=7)E(%M!8G-T'0O:F%V M87-C3X-"B`@("`\=&%B M;&4@8VQA'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^2G5L(#,Q+`T* M"0DR,#$R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@ M/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^2G5N(#,P+`T*"0DR,#$U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^26YT M97)E2!I'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^5&AE(&EN=&5R97-T(')A=&4@9F]R(&%M;W5N=',@ M;W5T2!I'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`@/'1R(&-L87-S/3-$&-E960@,BXW-2!T;R`Q+C`@86YD('1H870@;W5R M(&-U'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S2!A9'9A;F-E2!A9'9A;F-E'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S M/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R M(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT M4&%R=%]B-C%D864W,5]B-SAF7S1B-C%?83AB,U\W-V(U93@W.30W9CD-"D-O M;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C8Q9&%E-S%?8C'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%RF5D(%!EF5D(%!E&EM871E;'D\+W1D/@T*("`@("`@("`\=&0@8VQA'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$&5R8VES960\+W1D/@T*("`@("`@ M("`\=&0@8VQA'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$ M7,\'0O:F%V87-C M3X-"B`@("`\=&%B;&4@ M8VQA2`H1&5T86EL*2`H55-$("0I M/&)R/DEN(%1H;W5S86YD'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@ M/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$&5R8VES86)L92!A="!-87)C:"`S,2P@,C`Q,RP@06=G&5R8VES92!0'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@ M/'1R(&-L87-S/3-$&5R8VES92!0'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^-B!Y96%R M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM M/5].97AT4&%R=%]B-C%D864W,5]B-SAF7S1B-C%?83AB,U\W-V(U93@W.30W M9CD-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C8Q9&%E-S%?8C'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R6UE;G0@07=A'0^)FYB'0^-2!Y96%R65A65A'0O M:F%V87-C3X-"B`@("`\ M=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S M/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R M(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$&-E M961I;F<@=&\@<&5R:6]D:6,@<&%Y;65N="!O9B!P=7)C:&%S92!P'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B M;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B M-C%D864W,5]B-SAF7S1B-C%?83AB,U\W-V(U93@W.30W9CD-"D-O;G1E;G0M M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C8Q9&%E-S%?8C'0O:'1M;#L@8VAA6UE;G0@07=A'0^-B!M;VYT:',\3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B-C%D864W M,5]B-SAF7S1B-C%?83AB,U\W-V(U93@W.30W9CD-"D-O;G1E;G0M3&]C871I M;VXZ(&9I;&4Z+R\O0SHO8C8Q9&%E-S%?8C'0O:'1M;#L@8VAAF5D M(&-O;7!E;G-A=&EO;B!C;W-T(')E;&%T960@=&\@;F]N+79E6UE;G0@07=A'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$2!3:&%R92UB87-E9"!087EM M96YT($%W87)D(%M,:6YE($ET96US73PO'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^-"!Y96%R'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$2!3:&%R92UB87-E9"!087EM96YT($%W87)D M(%M,:6YE($ET96US73PO'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$'0^-2!Y96%R M7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X- M"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP M92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA2`H1&5T M86EL*2`H55-$("0I/&)R/CPO6UE;G1S(%M!8G-T3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B-C%D864W,5]B M-SAF7S1B-C%?83AB,U\W-V(U93@W.30W9CD-"D-O;G1E;G0M3&]C871I;VXZ M(&9I;&4Z+R\O0SHO8C8Q9&%E-S%?8C'0O:'1M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0O:F%V M87-C3X-"B`@("`\=&%B M;&4@8VQA&-L=61E9"!F7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\>&UL M('AM;&YS.F\],T0B=7)N.G-C:&5M87,M;6EC'1087)T7V(V,61A93 XML 19 R29.htm IDEA: XBRL DOCUMENT v2.4.0.6

Stock-Based Compensation - Additional Information (Detail) (USD $)
6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Tax benefits of options exercised $ 0 $ 0

Cash received from option exercises under all share-based compensation arrangements 2,000,000 458,000

Selling, general, and administrative expenses [Member]

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Stock-based compensation expense, approximately $ 1,800,000 $ 1,900,000

X

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (h)(1)(i)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph g(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

-Section F

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 14.F)

-URI http://asc.fasb.org/extlink&oid=6793087&loc=d3e301413-122809

+ Details

Name: us-gaap_AllocatedShareBasedCompensationExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Aggregate proceeds received by the entity during the annual period from exercises of stock or unit options and conversion of similar instruments granted under equity-based payment arrangements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (j)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph i

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_EmployeeServiceShareBasedCompensationCashReceivedFromExerciseOfStockOptions

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Disclosure of the aggregate tax benefit realized from the exercise of stock options and the conversion of similar instruments during the annual period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (j)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph i

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 20 R28.htm IDEA: XBRL DOCUMENT v2.4.0.6

Short-Term Borrowings - Additional Information (Detail) (USD $)
In Millions, unless otherwise specified
1 Months Ended 6 Months Ended 6 Months Ended 6 Months Ended

Jul. 31, 2012

Mar. 31, 2013

Mar. 31, 2012

Mar. 31, 2013

Short-Term Debt [Member]

Jun. 30, 2011

Short-Term Debt [Member]

Mar. 31, 2013

Short-Term Debt [Member]

Maximum [Member]

Ratio

Mar. 31, 2013

Short-Term Debt [Member]

Minimum [Member]

Ratio

Short-term Debt [Line Items]

Maturity date Jul. 31, 2012

Subject to additional extension for two one-year periods Jun. 30, 2015

Current amount of borrowing availability $ 150

Previous amount of borrowing availability 100

Leverage ratio 2.75 1.00

Current ratio 1.2 1.0

Credit Facility interest rate description Interest rate for amounts outstanding under the CGI Facility is 350 basis points above the one-month LIBOR. The interest rate for amounts outstanding under the amended Credit Facility is 383 basis points above the one-month London Inter-Bank Offering Rate ("LIBOR").

Unused line fee on the unused portion of the amended Credit Facility 0.10%

Debt instrument, covenant compliance The covenants include provisions that our leverage ratio must not exceed 2.75 to 1.0 and that our current ratio must be greater than 1.2 to 1.0.

Interest rate for amounts outstanding under the amended Credit Facility 3.50% 3.83%

Advances on new inventory mature date 550 days 1081 days

Advances on used inventory mature 366 days 361 days

Payment of used inventory 6 months

Payment of new inventory 1 year 6 months

Floor plan financing commitment 30

CGI Facility advances term 1 year

CGI Facility advances outstanding period 18 months

Inventory and working capital needs 141.1

Interest rate on short-term borrowings 4.00% 4.00%

Additional borrowings 24.3

Long-term debt $ 0

X

- Definition

Advances on new inventory from original invoice date period.

+ References

No definition available.

+ Details

Name: hzo_AdvancesOnNewInventoryFromOriginalInvoiceDatePeriod

Namespace Prefix: hzo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

Advances on used inventory from used inventory date period.

+ References

No definition available.

+ Details

Name: hzo_AdvancesOnUsedInventoryFromUsedInventoryDatePeriod

Namespace Prefix: hzo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

CGI facility advances outstanding period.

+ References

No definition available.

+ Details

Name: hzo_CgiFacilityAdvancesOutstandingPeriod

Namespace Prefix: hzo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

CGI facility advances term.

+ References

No definition available.

+ Details

Name: hzo_CgiFacilityAdvancesTerm

Namespace Prefix: hzo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

Credit facility subject to extension for two one year periods.

+ References

No definition available.

+ Details

Name: hzo_CreditFacilitySubjectToExtensionForTwoOneYearPeriods

Namespace Prefix: hzo_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

Current ratio.

+ References

No definition available.

+ Details

Name: hzo_CurrentRatio

Namespace Prefix: hzo_

Data Type: xbrli:decimalItemType

Balance Type: na

Period Type: duration

X

- Definition

Inventory financing additional available borrowings.

+ References

No definition available.

+ Details

Name: hzo_InventoryFinancingAdditionalAvailableBorrowings

Namespace Prefix: hzo_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Inventory financing floor plan financing commitment.

+ References

No definition available.

+ Details

Name: hzo_InventoryFinancingFloorPlanFinancingCommitment

Namespace Prefix: hzo_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Inventory financing maximum borrowing capacity.

+ References

No definition available.

+ Details

Name: hzo_InventoryFinancingMaximumBorrowingCapacity

Namespace Prefix: hzo_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Inventory financing previous borrowing capacity.

+ References

No definition available.

+ Details

Name: hzo_InventoryFinancingPreviousBorrowingCapacity

Namespace Prefix: hzo_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Inventory financing unused line fee.

+ References

No definition available.

+ Details

Name: hzo_InventoryFinancingUnusedLineFee

Namespace Prefix: hzo_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

Line Of Credit Facility Covenant Terms Maximum Leverage Ratio

+ References

No definition available.

+ Details

Name: hzo_LineOfCreditFacilityCovenantTermsMaximumLeverageRatio

Namespace Prefix: hzo_

Data Type: xbrli:decimalItemType

Balance Type: na

Period Type: duration

X

- Definition

Payment due to new inventory subject to curtailment.

+ References

No definition available.

+ Details

Name: hzo_PaymentDueToNewInventorySubjectToCurtailment

Namespace Prefix: hzo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

Payment due to used inventory subject to curtailment.

+ References

No definition available.

+ Details

Name: hzo_PaymentDueToUsedInventorySubjectToCurtailment

Namespace Prefix: hzo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

Short term borrowing to finance working capital need.

+ References

No definition available.

+ Details

Name: hzo_ShortTermBorrowingToFinanceWorkingCapitalNeed

Namespace Prefix: hzo_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The percentage points added to the reference rate to compute the variable rate on the debt instrument.

+ References

No definition available.

+ Details

Name: us-gaap_DebtInstrumentBasisSpreadOnVariableRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: instant

X

- Definition

States whether the entity was in compliance with the debt covenants throughout the reporting period, and describes facts and circumstances of any compliance failure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_DebtInstrumentCovenantCompliance

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Description of the interest rate as being fixed or variable, and, if variable, identification of the index or rate on which the interest rate is based and the number of points or percentage added to that index or rate to set the rate, and other pertinent information, such as frequency of rate resets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22(a)(1))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_DebtInstrumentInterestRateTerms

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Date when the debt instrument is scheduled to be fully repaid, in CCYY-MM-DD format.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22(a)(2))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_DebtInstrumentMaturityDate

Namespace Prefix: us-gaap_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.16)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Article 7

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20, 22

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.16)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

+ Details

Name: us-gaap_LongTermDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_ShortTermDebtLineItems

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Reflects the calculation as of the balance sheet date of the average interest rate weighted by the amount of short-term debt outstanding by type or by instrument at that time.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19(b))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19

-Subparagraph b

-Article 5

+ Details

Name: us-gaap_ShortTermDebtWeightedAverageInterestRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: instant

XML 21 R30.htm IDEA: XBRL DOCUMENT v2.4.0.6

The Incentive Stock Plans - Additional Information (Detail) (USD $)
6 Months Ended 1 Months Ended 6 Months Ended 6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Feb. 28, 2013

Incentive Stock Plan 2011 [Member]

Mar. 31, 2013

Incentive Stock Plan 2011 [Member]

Feb. 28, 2013

Incentive Stock Plan 2011 [Member]

Minimum [Member]

Feb. 28, 2013

Incentive Stock Plan 2011 [Member]

Maximum [Member]

Mar. 31, 2013

Incentive Stock Plan 2007 [Member]

Mar. 31, 2013

Incentive Stock Plans [Member]

Mar. 31, 2012

Incentive Stock Plans [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Common stock, shares authorized 1,000,000 500,000 2,000,000 1,200,456 2,200,456

Additional shares threshold 52,837 1,000,000

Number of Common stock shares available 200,456

Expiration of Plan 2011 2021

Contractual term of plan 2011 10 years

Weighted average grant fair value of options granted $ 4.48 $ 4.26

Total intrinsic value of options exercised $ 2,200,000 $ 170,000

Weighted average period unrecognized compensation costs related to non-vested options 2 years 3 months 18 days 2 years

Unrecognized compensation costs related to non-vested options 1,800,000 2,000,000

Fair value of options vested $ 1,600,000 $ 1,400,000

X

- Definition

Share-based compensation arrangement by share-based payment award, number of shares available 2007 plan.

+ References

No definition available.

+ Details

Name: hzo_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailable

Namespace Prefix: hzo_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Stock incentive plan contractual term maximum.

+ References

No definition available.

+ Details

Name: hzo_StockIncentivePlanContractualTermMaximum

Namespace Prefix: hzo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

Stock incentive plan expiration.

+ References

No definition available.

+ Details

Name: hzo_StockIncentivePlanExpiration

Namespace Prefix: hzo_

Data Type: xbrli:gYearItemType

Balance Type: na

Period Type: duration

X

- Definition

Weighted average period over which unrecognized compensation is expected to be recognized for equity-based compensation plans, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (i)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

Aggregate unrecognized cost of option awards made to employees under a stock option plan or plans, that have yet to vest.

+ References

No definition available.

+ Details

Name: us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of additional shares authorized for issuance under an established share-based compensation plan.

+ References

No definition available.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a)(3)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

The total accumulated difference between fair values of underlying shares on dates of exercise and exercise price on options which were exercised (or share units converted) into shares during the reporting period under the plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (d)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph c(2)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph c(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (d)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock.

+ References

No definition available.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodFairValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 22 R31.htm IDEA: XBRL DOCUMENT v2.4.0.6

The Incentive Stock Plans - Incentive Stock Plans Option Activity (Detail) (USD $)
In Thousands, except Share data, unless otherwise specified
6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Shares Available for Grant, Beginning Balance 1,062,448

Options authorized, Shares Available for Grant 1,000,000 500,000

Options granted, Shares Available for Grant (557,250)

Options cancelled/forfeited/expired, Shares Available for Grant 155,363

Options exercised, Shares Available for Grant

Shares Available for Grant, Ending Balance 1,660,561

Options Outstanding, Beginning Balance 2,507,685

Options granted, Options Outstanding 557,250

Options cancelled/forfeited/expired, Options Outstanding (155,363)

Options exercised, Options Outstanding (336,989)

Options Outstanding, Ending Balance 2,572,583

Exercisable at March 31, 2013, Options Outstanding 1,831,743

Aggregate Intrinsic Value, Beginning Balance $ 4,588

Aggregate Intrinsic Value, Ending Balance 14,817

Exercisable at March 31, 2013, Aggregate Intrinsic Value $ 10,019

Weighted Average Exercise Price, Beginning Balance $ 9.86

Options granted, Weighted Average Exercise Price $ 7.49

Options cancelled/forfeited/expired, Weighted Average Exercise Price $ 9.50

Options exercised, Weighted Average Exercise Price $ 5.04

Weighted Average Exercise Price, Ending Balance $ 9.99

Exercisable at March 31, 2013, Weighted Average Exercise Price $ 11.16

Weighted Average Remaining Contractual Life, Beginning Balance 6 years 6 months

Weighted Average Remaining Contractual Life, Ending Balance 7 years

Exercisable at March 31, 2013, Weighted Average Remaining Contractual Life 6 years 1 month 6 days

X

- Definition

Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Available For Grant Forfeitures And Expirations In Period

+ References

No definition available.

+ Details

Name: hzo_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantForfeituresAndExpirationsInPeriod

Namespace Prefix: hzo_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Available For Grant In Period

+ References

No definition available.

+ Details

Name: hzo_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrantInPeriod

Namespace Prefix: hzo_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Share-based compensation arrangement by share-based payment award options exercisable weighted average remaining contractual term.

+ References

No definition available.

+ Details

Name: hzo_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionExercisableWeightedAverageRemainingContractualTerm

Namespace Prefix: hzo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: instant

X

- Definition

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term 3

+ References

No definition available.

+ Details

Name: hzo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm3

Namespace Prefix: hzo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: instant

X

- Details

Name: us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a)(3)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(1)(c), d(2)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(1)(c)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

For presentations that combine terminations, the number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan or that expired.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(3)-(4)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Weighted average price of options that were either forfeited or expired.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(3)-(4)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Gross number of share options (or share units) granted during the period.

+ References

No definition available.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of options outstanding.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph d(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The number of shares reserved for issuance under stock option agreements awarded under the plan that validly exist and are outstanding as of the balance sheet date, including vested options.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(1)(b)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(i)-(ii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(1)(a)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(i)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(1)(a)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

Weighted average price at which option holders acquired shares when converting their stock options into shares.

+ References

No definition available.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Weighted average price at which grantees can acquire the shares reserved for issuance on stock options awarded.

+ References

No definition available.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of share options (or share units) exercised during the current period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28,29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 23 R8.htm IDEA: XBRL DOCUMENT v2.4.0.6

Basis of Presentation
6 Months Ended

Mar. 31, 2013

Text Block [Abstract]

Basis of Presentation

2. BASIS OF PRESENTATION:

These unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information, the instructions to Quarterly Report on Form 10-Q, and Rule 10-01 of Regulation S-X and should be read in conjunction with our Annual Report on Form 10-K for the fiscal year ended September 30, 2012. Accordingly, these unaudited condensed consolidated financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. All adjustments, consisting of only normal recurring adjustments considered necessary for fair presentation, have been reflected in these unaudited condensed consolidated financial statements. As of March 31, 2013, our financial instruments consisted of cash and cash equivalents, accounts receivable, accounts payable, customer deposits and short-term borrowings. The carrying amounts of our financial instruments reported on the balance sheet at March 31, 2013 approximated fair value due either to length to maturity or existence of variable interest rates, which approximate prevailing market rates. The operating results for the three and six months ended March 31, 2013 are not necessarily indicative of the results that may be expected in future periods.

The preparation of unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. The estimates made by us in the accompanying unaudited condensed consolidated financial statements include valuation allowances, valuation of goodwill and intangible assets, valuation of long-lived assets, and valuation of accruals. Actual results could differ from those estimates.

Unless the context otherwise requires, all references to “MarineMax” mean MarineMax, Inc. prior to its acquisition of five previously independent recreational boat dealers in March 1998 (including their related real estate companies) and all references to the “Company,” “our company,” “we,” “us,” and “our” mean, as a combined company, MarineMax, Inc. and the 23 recreational boat dealers, two boat brokerage operations, and two full-service yacht repair operations acquired to date (the “acquired dealers,” and together with the brokerage and repair operations, “operating subsidiaries” or the “acquired companies”).

The unaudited condensed consolidated financial statements include our accounts and the accounts of our subsidiaries, all of which are wholly owned. All significant intercompany transactions and accounts have been eliminated.

X

- Definition

BASIS OF PRESENTATION

+ References

No definition available.

+ Details

Name: hzo_ConsolidationTextBlock

Namespace Prefix: hzo_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 24 R32.htm IDEA: XBRL DOCUMENT v2.4.0.6

The Incentive Stock Plans - Weighted Average Assumptions of Incentive Stock Plans (Detail) (Incentive Stock Plans [Member])
3 Months Ended 6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Mar. 31, 2013

Mar. 31, 2012

Incentive Stock Plans [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Dividend yield 0.00% 0.00% 0.00%

Risk-free interest rate 0.90% 0.60% 0.80%

Volatility 90.50% 80.70% 90.20%

Expected life 5 years 4 years 3 months 18 days 4 years 6 months

X

- Definition

The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)(iii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph e(2)(c)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

Expected term of share-based compensation awards, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 14.D.2)

-URI http://asc.fasb.org/extlink&oid=6793087&loc=d3e301413-122809

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)(i)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

-Section D

-Subsection 2

+ Details

Name: us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)(ii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph e(2)(b)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

The risk-free interest rate assumption that is used in valuing an option on its own shares.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)(iv)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph e(2)(d)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 25 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Statements of Operations (USD $)
In Thousands, except Share data, unless otherwise specified
3 Months Ended 6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Mar. 31, 2013

Mar. 31, 2012

Income Statement [Abstract]

Revenue $ 160,008 $ 143,992 $ 259,059 $ 235,779

Cost of sales 122,358 109,614 195,131 175,827

Gross profit 37,650 34,378 63,928 59,952

Selling, general, and administrative expenses 36,100 30,994 65,543 59,564

Income (loss) from operations 1,550 3,384 (1,615) 388

Interest expense 1,166 1,203 2,163 2,420

Income (loss) before income tax benefit (provision) 384 2,181 (3,778) (2,032)

Income tax benefit (provision) (40) 116 (40) 116

Net income (loss) $ 344 $ 2,297 $ (3,818) $ (1,916)

Basic net income (loss) per common share $ 0.01 $ 0.10 $ (0.17) $ (0.08)

Diluted net income (loss) per common share $ 0.01 $ 0.10 $ (0.17) $ (0.08)

Weighted average number of common shares used in computing net income (loss) per common share:

Basic 23,188,450 22,652,294 23,070,798 22,622,196

Diluted 24,019,409 23,253,524 23,070,798 22,622,196

X

- Definition

Income loss before income tax benefit.

+ References

No definition available.

+ Details

Name: hzo_IncomeLossBeforeIncomeTaxBenefit

Namespace Prefix: hzo_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 2

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.2(a),(d))

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_CostOfGoodsAndServicesSold

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 21

-Article 9

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 36, 37, 38

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.23)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.21)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 55

-Paragraph 52

-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 18

-Article 7

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 20

-Article 5

+ Details

Name: us-gaap_EarningsPerShareBasic

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 18

-Article 7

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 11, 12, 36

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 20

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.21)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 21

-Article 9

+ Details

Name: us-gaap_EarningsPerShareDiluted

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1,2)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_GrossProfit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_IncomeStatementAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a),(b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Income Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6515339

+ Details

Name: us-gaap_IncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cost of borrowed funds accounted for as interest that was charged against earnings during the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 9

-Article 9

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher OTS

-Name Federal Regulation (FR)

-Number Title 12

-Section 563c.102

-Paragraph 9

-Chapter V

-Subsection II

-LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 34

-Paragraph 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.9)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

+ Details

Name: us-gaap_InterestExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 10, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28, 29, 30

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net result for the period of deducting operating expenses from operating revenues.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_SalesRevenueNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Paragraph 5A

-Chapter 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 4

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.4)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 30

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6386349&loc=d3e3636-108311

+ Details

Name: us-gaap_SellingGeneralAndAdministrativeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 16

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1505-109256

+ Details

Name: us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 171

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Weighted-Average Number of Common Shares Outstanding

-URI http://asc.fasb.org/extlink&oid=6528421

+ Details

Name: us-gaap_WeightedAverageNumberOfSharesOutstandingBasic

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 26 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Statements of Cash Flows (USD $)
In Thousands, unless otherwise specified
6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

CASH FLOWS FROM OPERATING ACTIVITIES:

Net loss $ (3,818) $ (1,916)

Adjustments to reconcile net loss to net cash provided by (used in) operating activities:

Depreciation and amortization 3,403 3,168

(Gain) loss on sale of property and equipment 3 (64)

Gain on insurance settlements (408)

Stock-based compensation expense, net 1,784 1,857

(Increase) decrease in -

Accounts receivable, net (2,925) (6,761)

Inventories, net (13,584) 13,420

Prepaid expenses and other assets 1,189 1,643

Increase (decrease) in -

Accounts payable (207) 282

Customer deposits 9,734 1,392

Accrued expenses and long-term liabilities (1,525) (2,624)

Net cash provided by (used in) operating activities (6,354) 10,397

CASH FLOWS FROM INVESTING ACTIVITIES:

Purchases of property and equipment (6,568) (2,625)

Net cash used in acquisition of businesses, primarily inventory (4,638)

Proceeds from insurance settlements 1,551

Proceeds from sale of property and equipment 31 247

Net cash used in investing activities (9,624) (2,378)

CASH FLOWS FROM FINANCING ACTIVITIES:

Net borrowings on short-term borrowings 20,485 1,264

Net proceeds from issuance of common stock under incentive compensation and employee purchase plans 1,968 373

Net cash provided by financing activities 22,453 1,637

NET INCREASE IN CASH AND CASH EQUIVALENTS 6,475 9,656

CASH AND CASH EQUIVALENTS, beginning of period 23,617 19,386

CASH AND CASH EQUIVALENTS, end of period 30,092 29,042

Cash paid for:

Interest 2,255 2,335

Income taxes

X

- Details

Name: hzo_SupplementalCashFlowInformationCashPaidAbstract

Namespace Prefix: hzo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_DepreciationDepletionAndAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Excess (deficiency) of net proceeds received over the net carrying value of a certain, bundled grouping of insurance policies.

+ References

No definition available.

+ Details

Name: us-gaap_GainLossOnSaleOfInsuranceBlock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The difference between the sale price or salvage price and the book value of a property, plant, and equipment asset that was sold or retired during the reporting period. This element refers to the gain (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_GainLossOnSaleOfPropertyPlantEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-Subparagraph (f)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4297-108586

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 29

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 27

-Subparagraph f

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_IncomeTaxesPaid

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInAccountsPayable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInAccountsReceivable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the aggregate amount of accrued expenses and other operating obligations not separately disclosed in the statement of cash flows.

+ References

No definition available.

+ Details

Name: us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The increase (decrease) during the period in the amount of customer money held in customer accounts, including security deposits, collateral for a current or future transactions, initial payment of the cost of acquisition or for the right to enter into a contract or agreement.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInCustomerDeposits

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInInventories

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_IncreaseDecreaseInOperatingAssetsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the value of prepaid expenses and other assets not separately disclosed in the statement of cash flows, for example, deferred expenses, intangible assets, or income taxes.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The amount of cash paid for interest during the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4297-108586

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 29

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585

+ Details

Name: us-gaap_InterestPaid

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net cash inflow or outflow from financing activity for the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3574-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net cash inflow or outflow from investing activity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3574-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 10, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28, 29, 30

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 13

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3213-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15, 17

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 13

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3213-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 17

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_PaymentsToAcquirePropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash inflow from the amounts received by the insured under the terms of an insurance contract settlement. This element pertains only to insurance proceeds related to investments, for example fixed assets. It excludes insurance settlements classified as operating cash flows.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 22

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ProceedsFromInsuranceSettlementInvestingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The total cash inflow associated with the amount received from holders to acquire the entity's shares under incentive and share awards, including stock option exercises. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3255-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 19

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 18

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph i

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ProceedsFromIssuanceOfSharesUnderIncentiveAndShareBasedCompensationPlansIncludingStockOptions

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The net cash inflow or outflow for borrowing having initial term of repayment within one year or the normal operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 18

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 9

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3098-108585

+ Details

Name: us-gaap_ProceedsFromRepaymentsOfShortTermDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 16

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 12

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

+ Details

Name: us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_ShareBasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 27 R35.htm IDEA: XBRL DOCUMENT v2.4.0.6

Restricted Stock Awards - Additional Information (Detail) (USD $)
6 Months Ended

Mar. 31, 2013

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Unrecognized compensation cost related to non-vested restricted stock awards 292,000

Restricted stock awards [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Weighted average period 1 year 4 months 24 days

Minimum [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting periods of restricted stock award 4 years

Maximum [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting periods of restricted stock award 5 years

X

- Definition

Share based compensation arrangement by share based payment award equity instruments other than options vesting period.

+ References

No definition available.

+ Details

Name: hzo_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestingPeriod

Namespace Prefix: hzo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

Weighted average period over which unrecognized compensation is expected to be recognized for equity-based compensation plans, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (i)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

Aggregate unrecognized cost of share-based awards, other than options, made to employees under an equity-based compensation plan, that have yet to vest.

+ References

No definition available.

+ Details

Name: us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 28 R22.htm IDEA: XBRL DOCUMENT v2.4.0.6

Employee Stock Purchase Plan (Tables)
6 Months Ended

Mar. 31, 2013

Text Block [Abstract]

Weighted Average Assumptions of Employee Stock Purchase Plan

The following are the weighted average assumptions used for each respective period:

 Three Months Ended
March 31, Six Months Ended
March 31,

 2012 2013 2012 2013

Dividend yield
 0.0 % 0.0 % 0.0 % 0.0 %

Risk-free interest rate
 0.1 % 0.1 % 0.1 % 0.1 %

Volatility
 58.0 % 65.9 % 58.0 % 65.9 %

Expected life
 six months six months six months six months

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of employee stock purchase plans, including, but not limited to: (a) expected term, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 29 R36.htm IDEA: XBRL DOCUMENT v2.4.0.6

Restricted Stock Awards - Restricted Stock Award Activity (Detail) (USD $)
6 Months Ended

Mar. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Shares, Non-vested beginning balance 124,108

Shares, Awards vested (3,330)

Share, Awards forfeited (4,000)

Shares, Non-vested ending balance 116,778

Weighted Average Grant Date Fair Value, Non-vested, beginning balance $ 6.62

Weighted Average Grant Date Fair Value, Awards vested $ 6.10

Weighted Average Grant Date Fair Value, Awards forfeited $ 6.10

Weighted Average Grant Date Fair Value, Non-vested, ending balance $ 6.65

X

- Details

Name: us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(3)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(e)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(iii)(3)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(i)-(ii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(b)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(a)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(i)-(ii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(b)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(a)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(iii)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(d)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(iii)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(d)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

XML 30 R24.htm IDEA: XBRL DOCUMENT v2.4.0.6

Net Income (Loss) Per Share (Tables)
6 Months Ended

Mar. 31, 2013

Earnings Per Share [Abstract]

Basic and Diluted Net Income (Loss) Per Share

The following is a reconciliation of the shares used in the denominator for calculating basic and diluted net income (loss) per share:

 Three Months Ended
March 31, Six Months Ended
March 31,

 2012 2013 2012 2013

Weighted average common shares outstanding used in calculating basic income (loss) per share
 22,652,294 23,188,450 22,622,196 23,070,798

Effect of dilutive options
 601,230 830,959 — —









Weighted average common and common equivalent shares used in calculating diluted income (loss) per share
 23,253,524 24,019,409 22,622,196 23,070,798









X

- Details

Name: us-gaap_EarningsPerShareAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of the weighted average number of shares used in calculating basic net earnings per share (or unit) and diluted earnings per share (or unit).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

+ Details

Name: us-gaap_ScheduleOfWeightedAverageNumberOfSharesTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 31 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.1.0.1 * */ var moreDialog = null; var Show = { Default:'raw', more:function( obj ){ var bClosed = false; if( moreDialog != null ) { try { bClosed = moreDialog.closed; } catch(e) { //Per article at http://support.microsoft.com/kb/244375 there is a problem with the WebBrowser control // that somtimes causes it to throw when checking the closed property on a child window that has been //closed. So if the exception occurs we assume the window is closed and move on from there. bClosed = true; } if( !bClosed ){ moreDialog.close(); } } obj = obj.parentNode.getElementsByTagName( 'pre' )[0]; var hasHtmlTag = false; var objHtml = ''; var raw = ''; //Check for raw HTML var nodes = obj.getElementsByTagName( '*' ); if( nodes.length ){ objHtml = obj.innerHTML; }else{ if( obj.innerText ){ raw = obj.innerText; }else{ raw = obj.textContent; } var matches = raw.match( /<\/?[a-zA-Z]{1}\w*[^>]*>/g ); if( matches && matches.length ){ objHtml = raw; //If there is an html node it will be 1st or 2nd, // but we can check a little further. var n = Math.min( 5, matches.length ); for( var i = 0; i < n; i++ ){ var el = matches[ i ].toString().toLowerCase(); if( el.indexOf( '= 0 ){ hasHtmlTag = true; break; } } } } if( objHtml.length ){ var html = ''; if( hasHtmlTag ){ html = objHtml; }else{ html = ''+ "\n"+''+ "\n"+' Report Preview Details'+ "\n"+' '+ "\n"+''+ "\n"+''+ objHtml + "\n"+''+ "\n"+''; } moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes"); moreDialog.document.write( html ); moreDialog.document.close(); if( !hasHtmlTag ){ moreDialog.document.body.style.margin = '0.5em'; } } else { //default view logic var lines = raw.split( "\n" ); var longest = 0; if( lines.length > 0 ){ for( var p = 0; p < lines.length; p++ ){ longest = Math.max( longest, lines[p].length ); } } //Decide on the default view this.Default = longest < 120 ? 'raw' : 'formatted'; //Build formatted view var text = raw.split( "\n\n" ) >= raw.split( "\r\n\r\n" ) ? raw.split( "\n\n" ) : raw.split( "\r\n\r\n" ) ; var formatted = ''; if( text.length > 0 ){ if( text.length == 1 ){ text = raw.split( "\n" ) >= raw.split( "\r\n" ) ? raw.split( "\n" ) : raw.split( "\r\n" ) ; formatted = "
"+ text.join( "

\n" ) +"
"; }else{ for( var p = 0; p < text.length; p++ ){ formatted += "
" + text[p] + "
\n"; } } }else{ formatted = '
' + raw + '
'; } html = ''+ "\n"+''+ "\n"+' Report Preview Details'+ "\n"+' '+ "\n"+''+ "\n"+''+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+'
'+ "\n"+' formatted: '+ ( this.Default == 'raw' ? 'as Filed' : 'with Text Wrapped' ) +''+ "\n"+'
'+ "\n"+'
'+formatted+'
'+ "\n"+'
'+ "\n"+'
'+raw+'
'+ "\n"+'
'+ "\n"+''+ "\n"+''; moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes"); moreDialog.document.write(html); moreDialog.document.close(); this.toggle( moreDialog ); } moreDialog.document.title = 'Report Preview Details'; }, toggle:function( win, domLink ){ var domId = this.Default; var doc = win.document; var domEl = doc.getElementById( domId ); domEl.style.display = 'block'; this.Default = domId == 'raw' ? 'formatted' : 'raw'; if( domLink ){ domLink.innerHTML = this.Default == 'raw' ? 'with Text Wrapped' : 'as Filed'; } var domElOpposite = doc.getElementById( this.Default ); domElOpposite.style.display = 'none'; }, LastAR : null, showAR : function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }, toggleNext : function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }, hideAR : function(){ Show.LastAR.style.display = 'none'; } } XML 32 R7.htm IDEA: XBRL DOCUMENT v2.4.0.6

Company Background
6 Months Ended

Mar. 31, 2013

Accounting Policies [Abstract]

Company Background

1. COMPANY BACKGROUND:

We are the largest recreational boat retailer in the United States. We engage primarily in the retail sale, brokerage, and service of new and used boats, motors, trailers, marine parts and accessories and offer slip and storage accommodations in certain locations. In addition, we arrange related boat financing, insurance, and extended service contracts. We recently implemented programs to increase substantially our sale over the Internet of used boats and a wide range of boating parts, accessories, supplies, and products; the sale of boats, boating parts, and accessories, as well as the offer of finance and insurance, or F&I, products at various offsite locations; and the charter of power and sailing yachts in the British Virgin Islands. None of these recently implemented programs have had a material effect on our condensed consolidated financial statements. As of March 31, 2013, we operated through 55 retail locations in 18 states, consisting of Alabama, Arizona, California, Connecticut, Florida, Georgia, Maryland, Massachusetts, Minnesota, Missouri, New Jersey, New York, North Carolina, Ohio, Oklahoma, Rhode Island, Tennessee, and Texas. Our MarineMax Vacations operations maintain a facility in Tortola, British Virgin Islands.

We are the nation’s largest retailer of Sea Ray, Boston Whaler, Bayliner, Meridian, Cabo, and Hatteras recreational boats and yachts, all of which are manufactured by Brunswick Corporation (“Brunswick”). Sales of new Brunswick boats accounted for approximately 47% of our revenue in fiscal 2012. Brunswick is the world’s largest manufacturer of marine products and marine engines. We believe we represented in excess of 7% of all Brunswick marine sales, including approximately 42% of its Sea Ray boat sales, during our 2012 fiscal year.

We have dealership agreements with Sea Ray, Boston Whaler, Bayliner, Cabo, Hatteras, Meridian, and Mercury Marine, all subsidiaries or divisions of Brunswick. We also have dealer agreements with Italy-based Azimut-Benetti Group’s product line for Azimut Yachts. These agreements allow us to purchase, stock, sell, and service these manufacturers’ boats and products. These agreements also allow us to use these manufacturers’ names, trade symbols, and intellectual properties in our operations.

We are a party to a multi-year dealer agreement with Brunswick covering Sea Ray products that appoints us as the exclusive dealer of Sea Ray boats in our geographic markets. We are the exclusive dealer for Boston Whaler and Bayliner through multi-year dealer agreements for many of our geographic markets. We are a party to a multi-year dealer agreement with Hatteras that gives us the exclusive right to sell Hatteras Yachts throughout the states of Florida (excluding the Florida panhandle), New Jersey, New York, and Texas. We are also the exclusive dealer for Cabo throughout the states of Florida, New Jersey, and New York through a multi-year dealer agreement. In addition, we are the exclusive dealer for Azimut Yachts for the entire United States through a multi-year dealer agreement. We believe non-Brunswick brands offer a migration for our existing customer base or fill a void in our product offerings, and accordingly, do not compete with the business generated from our other prominent brands.

As is typical in the industry, we deal with manufacturers, other than Sea Ray, Boston Whaler, Bayliner, Cabo, Hatteras, Meridian, and Azimut Yachts, under renewable annual dealer agreements, each of which gives us the right to sell various makes and models of boats within a given geographic region. Any change or termination of these agreements, or the agreements discussed above, for any reason, or changes in competitive, regulatory, or marketing practices, including rebate or incentive programs, could adversely affect our results of operations. Although there are a limited number of manufacturers of the type of boats and products that we sell, we believe that adequate alternative sources would be available to replace any manufacturer other than Sea Ray as a product source. These alternative sources may not be available at the time of any interruption, and alternative products may not be available at comparable terms, which could affect operating results adversely.

General economic conditions and consumer spending patterns can negatively impact our operating results. Unfavorable local, regional, national, or global economic developments or uncertainties regarding future economic prospects could reduce consumer spending in the markets we serve and adversely affect our business. Economic conditions in areas in which we operate dealerships, particularly Florida in which we generated 54%, 50%, and 49% of our revenue during fiscal 2010, 2011, and 2012, respectively, can have a major impact on our operations. Local influences, such as corporate downsizing, military base closings, inclement weather such as Hurricane Sandy, environmental conditions, and specific events, such as the BP oil spill in the Gulf of Mexico, also could adversely affect our operations in certain markets.

In an economic downturn, consumer discretionary spending levels generally decline, at times resulting in disproportionately large reductions in the sale of luxury goods. Consumer spending on luxury goods also may decline as a result of lower consumer confidence levels, even if prevailing economic conditions are favorable. Although we have expanded our operations during periods of stagnant or modestly declining industry trends, the cyclical nature of the recreational boating industry or the lack of industry growth may adversely affect our business, financial condition, and results of operations. Any period of adverse economic conditions or low consumer confidence has a negative effect on our business.

Lower consumer spending resulting from a downturn in the housing market and other economic factors adversely affected our business in fiscal 2007, and continued weakness in consumer spending and depressed economic conditions had a very substantial negative effect on our business in each subsequent fiscal year. These conditions caused us to substantially reduce our acquisition program, delay new store openings, reduce our inventory purchases, engage in inventory reduction efforts, close a number of our retail locations, reduce our headcount, and amend and replace our credit facility. Acquisitions and new store openings remain important strategies to our company, and we plan to resume our growth through these strategies when more normal economic conditions return. However, we cannot predict the length or severity of these unfavorable economic or financial conditions or the extent to which they will continue to adversely affect our operating results nor can we predict the effectiveness of the measures we have taken to address this environment or whether additional measures will be necessary.

X

- Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for the nature of an entity's business, the major products or services it sells or provides and its principal markets, including the locations of those markets. If the entity operates in more than one business, the disclosure also indicates the relative importance of its operations in each business and the basis for the determination (for example, assets, revenues, or earnings).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6003-108592

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 94-6

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NatureOfOperations

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 33 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Balance Sheets (USD $)
In Thousands, unless otherwise specified

Mar. 31, 2013

Sep. 30, 2012

CURRENT ASSETS:

Cash and cash equivalents $ 30,092 $ 23,617

Accounts receivable, net 21,755 18,820

Inventories, net 230,705 215,120

Prepaid expenses and other current assets 3,468 5,053

Total current assets 286,020 262,610

Property and equipment, net 103,075 98,796

Other long-term assets, net 4,462 3,715

Total assets 393,557 365,121

CURRENT LIABILITIES:

Accounts payable 8,250 8,457

Customer deposits 18,244 8,495

Accrued expenses 23,242 23,266

Short-term borrowings 141,132 120,647

Total current liabilities 190,868 160,865

Long-term liabilities 1,811 3,312

Total liabilities 192,679 164,177

STOCKHOLDERS' EQUITY:

Preferred stock, $.001 par value, 1,000,000 shares authorized, none issued or outstanding at September 30, 2012 and March 31, 2013

Common stock, $.001 par value, 40,000,000 shares authorized, 23,701,050 and 24,087,154 shares issued and 22,910,150 and 23,296,254 shares outstanding at September 30, 2012 and March 31, 2013, respectively 24 24

Additional paid-in capital 219,637 215,885

Retained earnings (accumulated deficit) (2,973) 845

Treasury stock, at cost, 790,900 shares held at September 30, 2012 and March 31, 2013 (15,810) (15,810)

Total stockholders' equity 200,878 200,944

Total liabilities and stockholders' equity $ 393,557 $ 365,121

X

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19

-Subparagraph a

-Article 5

+ Details

Name: us-gaap_AccountsPayableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3-4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3

-Subparagraph a(1)

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 4

-Article 5

+ Details

Name: us-gaap_AccountsReceivableNetCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AccruedLiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.30(a)(1))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AdditionalPaidInCapitalCommonStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 12

-Article 7

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Concepts (CON)

-Number 6

-Paragraph 25

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.18)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Assets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 9

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.9)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6801-107765

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

+ Details

Name: us-gaap_AssetsCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_AssetsCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The current portion of money or property received from customers which is either to be returned upon satisfactory contract completion or applied to customer receivables in accordance with the terms of the contract or the understandings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_CustomerDepositsCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6386567&loc=d3e3927-108312

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

+ Details

Name: us-gaap_InventoryNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19-26)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Liabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.32)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 25

-Article 7

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 32

-Article 5

+ Details

Name: us-gaap_LiabilitiesAndStockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.21)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 21

-Article 5

+ Details

Name: us-gaap_LiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_LiabilitiesCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Total obligations incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22-26)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22, 23, 24, 25, 26, 27

-Article 5

+ Details

Name: us-gaap_LiabilitiesNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Aggregate carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.17)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 17

-Article 5

+ Details

Name: us-gaap_OtherAssetsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

+ Details

Name: us-gaap_PreferredStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The total of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer, and the aggregate carrying amount of current assets, as of the balance sheet date, not separately presented elsewhere in the balance sheet. Current assets are expected to be realized or consumed within one year (or the normal operating cycle, if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 8

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 4

-Chapter 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_PrepaidExpenseAndOtherAssetsCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 7

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 12

-Paragraph 5

-Subparagraph b, c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph a

-Article 5

+ Details

Name: us-gaap_PropertyPlantAndEquipmentNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The cumulative amount of the reporting entity's undistributed earnings or deficit.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.31(a)(3))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

+ Details

Name: us-gaap_RetainedEarningsAccumulatedDeficit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.(a),16(a)(1))

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Subparagraph a(1)

-Article 7

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 13

-Subparagraph 2, 3

-Article 9

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19

-Subparagraph a

-Article 5

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.13)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

+ Details

Name: us-gaap_ShortTermBorrowings

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A3

-Appendix A

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

+ Details

Name: us-gaap_StockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_StockholdersEquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 30

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23315-112656

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Technical Bulletin (FTB)

-Number 85-6

-Paragraph 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_TreasuryStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 34 R17.htm IDEA: XBRL DOCUMENT v2.4.0.6

Restricted Stock Awards
6 Months Ended

Mar. 31, 2013

Text Block [Abstract]

Restricted Stock Awards

11. RESTRICTED STOCK AWARDS:

We have granted non-vested (restricted) stock awards (“restricted stock”) and restricted stock units (“RSUs”) to certain key employees pursuant to the 2011 Plan and the 2007 Plan. The restricted stock awards have varying vesting periods, but generally become fully vested at either the end of year four or the end of year five, depending on the specific award. Certain restricted stock awards granted in fiscal 2008 required certain levels of performance by us by September 2011 before they were earned; these metrics were not met, and the awards were forfeited. Certain RSUs granted in fiscal 2010, 2011, and 2012 require a minimum level of performance of our stock price compared with an index over designated time periods from the grant date before they are earned, or the awards will be forfeited. The stock underlying the RSUs will be delivered upon vesting. The performance metrics for the RSUs granted in fiscal 2010 were not met by the September 2012 measurement date, and the awards were forfeited.

We accounted for the restricted stock awards granted using the measurement and recognition provisions of ASC 718. Accordingly, the fair value of the restricted stock awards is measured on the grant date and recognized in earnings over the requisite service period for each separately vesting portion of the award.

The following table summarizes restricted stock award activity from September 30, 2012 through March 31, 2013:

 Shares Weighted
Average Grant
Date Fair Value

Non-vested balance at September 30, 2012
 124,108 $ 6.62

Changes during the period


Awards vested

Awards forfeited


(3,330

(4,000
)

)
$

$
6.10

6.10






Non-vested balance at March 31, 2013
 116,778 $ 6.65



As of March 31, 2013, we had approximately $292,000 of total unrecognized compensation cost related to non-vested restricted stock awards. We expect to recognize that cost over a weighted average period of 1.4 years.

X

- Definition

RESTRICTED STOCK AWARDS

+ References

No definition available.

+ Details

Name: hzo_RestrictedStockAwardsTextBlock

Namespace Prefix: hzo_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 35 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6

Document and Entity Information
6 Months Ended

Mar. 31, 2013

Apr. 30, 2013

Document Document And Entity Information [Abstract]

Document Type 10-Q

Amendment Flag false

Document Period End Date Mar. 31, 2013

Document Fiscal Year Focus 2013

Document Fiscal Period Focus Q2

Trading Symbol HZO

Entity Registrant Name MARINEMAX INC

Entity Central Index Key 0001057060

Current Fiscal Year End Date --09-30

Entity Filer Category Accelerated Filer

Entity Common Stock, Shares Outstanding 24,139,164

X

- Definition

If the value is true, then the document is an amendment to previously-filed/accepted document.

+ References

No definition available.

+ Details

Name: dei_AmendmentFlag

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition

End date of current fiscal year in the format --MM-DD.

+ References

No definition available.

+ Details

Name: dei_CurrentFiscalYearEndDate

Namespace Prefix: dei_

Data Type: xbrli:gMonthDayItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalPeriodFocus

Namespace Prefix: dei_

Data Type: dei:fiscalPeriodItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalYearFocus

Namespace Prefix: dei_

Data Type: xbrli:gYearItemType

Balance Type: na

Period Type: duration

X

- Definition

The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.

+ References

No definition available.

+ Details

Name: dei_DocumentPeriodEndDate

Namespace Prefix: dei_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".

+ References

No definition available.

+ Details

Name: dei_DocumentType

Namespace Prefix: dei_

Data Type: dei:submissionTypeItemType

Balance Type: na

Period Type: duration

X

- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityCentralIndexKey

Namespace Prefix: dei_

Data Type: dei:centralIndexKeyItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.

+ References

No definition available.

+ Details

Name: dei_EntityCommonStockSharesOutstanding

Namespace Prefix: dei_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityFilerCategory

Namespace Prefix: dei_

Data Type: dei:filerCategoryItemType

Balance Type: na

Period Type: duration

X

- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityRegistrantName

Namespace Prefix: dei_

Data Type: xbrli:normalizedStringItemType

Balance Type: na

Period Type: duration

X

- Definition

Trading symbol of an instrument as listed on an exchange.

+ References

No definition available.

+ Details

Name: dei_TradingSymbol

Namespace Prefix: dei_

Data Type: xbrli:normalizedStringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: hzo_DocumentDocumentAndEntityInformationAbstract

Namespace Prefix: hzo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 36 R18.htm IDEA: XBRL DOCUMENT v2.4.0.6

Net Income (Loss) Per Share
6 Months Ended

Mar. 31, 2013

Earnings Per Share [Abstract]

Net Income (Loss) Per Share

12. NET INCOME (LOSS) PER SHARE:

The following is a reconciliation of the shares used in the denominator for calculating basic and diluted net income (loss) per share:

 Three Months Ended
March 31, Six Months Ended
March 31,

 2012 2013 2012 2013

Weighted average common shares outstanding used in calculating basic income (loss) per share
 22,652,294 23,188,450 22,622,196 23,070,798

Effect of dilutive options
 601,230 830,959 — —









Weighted average common and common equivalent shares used in calculating diluted income (loss) per share
 23,253,524 24,019,409 22,622,196 23,070,798









During the three months ended March 31, 2012 and 2013, there were 1,081,856 and 1,513,653 weighted average shares of options outstanding, respectively, that were not included in the computation of diluted income (loss) per share because the options’ exercise prices were greater than the average market price of our common stock, and therefore, their effect would be anti-dilutive. For the six months ended March 31, 2012 and 2013, no options were included in the computation of diluted loss per share because we reported a net loss and the effect of their inclusion would be anti-dilutive.

X

- Details

Name: us-gaap_EarningsPerShareAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 55

-Paragraph 52

-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.21)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_EarningsPerShareTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 37 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)

Mar. 31, 2013

Sep. 30, 2012

Statement Of Financial Position [Abstract]

Preferred stock, par value $ 0.001 $ 0.001

Preferred stock, shares authorized 1,000,000 1,000,000

Preferred stock, shares issued

Preferred stock, shares outstanding

Common stock, par value $ 0.001 $ 0.001

Common stock, shares authorized 40,000,000 40,000,000

Common stock, shares issued 24,087,154 23,701,050

Common stock, shares outstanding 23,296,254 22,910,150

Treasury stock, at cost 790,900 790,900

X

- Definition

Face amount or stated value of common stock per share; generally not indicative of the fair market value per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of common shares permitted to be issued by an entity's charter and bylaws.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_CommonStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PreferredStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_PreferredStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PreferredStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PreferredStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Details

Name: us-gaap_StatementOfFinancialPositionAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of common and preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28,29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

+ Details

Name: us-gaap_TreasuryStockShares

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

XML 38 R12.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Taxes
6 Months Ended

Mar. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

6. INCOME TAXES:

We account for income taxes in accordance with FASB Accounting Standards Codification 740, “Income Taxes” (“ASC 740”). Under ASC 740, we recognize deferred tax assets and liabilities for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. We measure deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which we expect those temporary differences to be recovered or settled. We record valuation allowances to reduce our deferred tax assets to the amount expected to be realized by considering all available positive and negative evidence.

Pursuant to ASC 740, we must consider all positive and negative evidence regarding the realization of deferred tax assets, including past operating results and future sources of taxable income. Under the provisions of ASC 740-10, we determined that our net deferred tax asset needed to be fully reserved given recent earnings and industry trends.

X

- Details

Name: us-gaap_IncomeTaxDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 136, 172

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43, 44, 45, 46, 47, 48, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Name: us-gaap_IncomeTaxDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 39 R11.htm IDEA: XBRL DOCUMENT v2.4.0.6

Impairment of Long-Lived Assets
6 Months Ended

Mar. 31, 2013

Text Block [Abstract]

Impairment of Long-Lived Assets

5. IMPAIRMENT OF LONG-LIVED ASSETS:

FASB Accounting Standards Codification 360-10-40, “Property, Plant, and Equipment—Impairment or Disposal of Long-Lived Assets” (“ASC 360-10-40”), requires that long-lived assets, such as property and equipment and purchased intangibles subject to amortization, be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of the asset is measured by comparison of its carrying amount to undiscounted future net cash flows the asset is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair market value. Estimates of expected future cash flows represent our best estimate based on currently available information and reasonable and supportable assumptions. Any impairment recognized in accordance with ASC 360-10-40 is permanent and may not be restored. Based upon our most recent analysis, we believe no impairment of long-lived assets existed at March 31, 2013.

X

- Definition

IMPAIRMENT OF LONG-LIVED ASSETS

+ References

No definition available.

+ Details

Name: hzo_PropertyPlantAndEquipmentImpairmentOrDisposalDisclosureTextBlock

Namespace Prefix: hzo_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 40 R23.htm IDEA: XBRL DOCUMENT v2.4.0.6

Restricted Stock Awards (Tables)
6 Months Ended

Mar. 31, 2013

Text Block [Abstract]

Restricted Stock Award Activity

The following table summarizes restricted stock award activity from September 30, 2012 through March 31, 2013:

 Shares Weighted
Average Grant
Date Fair Value

Non-vested balance at September 30, 2012
 124,108 $ 6.62

Changes during the period


Awards vested

Awards forfeited


(3,330

(4,000
)

)
$

$
6.10

6.10






Non-vested balance at March 31, 2013
 116,778 $ 6.65

X

- Definition

Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 41 R19.htm IDEA: XBRL DOCUMENT v2.4.0.6

Commitments and Contingencies
6 Months Ended

Mar. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

13. COMMITMENTS AND CONTINGENCIES:

We are party to various legal actions arising in the ordinary course of business. While it is not feasible to determine the actual outcome of these actions as of March 31, 2013, we do not believe that these matters will have a material adverse effect on our consolidated financial condition, results of operations, or cash flows.

X

- Details

Name: us-gaap_CommitmentsAndContingenciesDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 450

-SubTopic 20

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 14

-Paragraph 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 440

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.25)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 9, 10, 11, 12

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_CommitmentsAndContingenciesDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 42 R15.htm IDEA: XBRL DOCUMENT v2.4.0.6

The Incentive Stock Plans
6 Months Ended

Mar. 31, 2013

Text Block [Abstract]

The Incentive Stock Plans

9. THE INCENTIVE STOCK PLANS:

During February 2013, our stockholders approved a proposal to amend the 2011 Stock-Based Compensation Plan (“2011 Plan”) to increase the 1,200,456 share threshold by 1,000,000 shares to 2,200,456 shares. During January 2011, our stockholders approved a proposal to authorize our 2011 Plan, which replaced our 2007 Incentive Compensation Plan (“2007 Plan”). Our 2011 Plan provides for the grant of stock options, stock appreciation rights, restricted stock, stock units, bonus stock, dividend equivalents, other stock related awards, and performance awards (collectively “awards”), that may be settled in cash, stock, or other property. Our 2011 Plan is designed to attract, motivate, retain, and reward our executives, employees, officers, directors, and independent contractors by providing such persons with annual and long-term performance incentives to expend their maximum efforts in the creation of stockholder value. Subsequent to the February 2013 amendment described above, the total number of shares of our common stock that may be subject to awards under the 2011 Plan is equal to 2,000,000 shares, plus (i) any shares available for issuance and not subject to an award under the 2007 Plan, which was 200,456 shares at the time of approval of the 2011 Plan, (ii) the number of shares with respect to which awards granted under the 2011 Plan and the 2007 Plan terminate without the issuance of the shares or where the shares are forfeited or repurchased; (iii) with respect to awards granted under the 2011 Plan and the 2007 Plan, the number of shares that are not issued as a result of the award being settled for cash or otherwise not issued in connection with the exercise or payment of the award; and (iv) the number of shares that are surrendered or withheld in payment of the exercise price of any award or any tax withholding requirements in connection with any award granted under the 2011 Plan and the 2007 Plan. The 2011 Plan terminates in January 2021, and awards may be granted at any time during the life of the 2011 Plan. The date on which awards vest are determined by the Board of Directors or the Plan Administrator. The exercise prices of options are determined by the Board of Directors or the Plan Administrator and are at least equal to the fair market value of shares of common stock on the date of grant. The term of options under the 2011 Plan may not exceed ten years. The options granted have varying vesting periods. To date, we have not settled or been under any obligation to settle any awards in cash.

The following table summarizes option activity from September 30, 2012 through March 31, 2013:

 Shares
Available
for Grant Options
Outstanding Aggregate
Intrinsic Value
(in thousands) Weighted
Average
Exercise
Price Weighted
Average
Remaining
Contractual
Life

Balance at September 30, 2012
 1,062,448 2,507,685 $ 4,588 $ 9.86 6.5

Options authorized
 1,000,000 — —

Options granted
 (557,250 ) 557,250 $ 7.49

Options cancelled/forfeited/expired
 155,363 (155,363 ) $ 9.50

Options exercised
 — (336,989 ) $ 5.04





Balance at March 31, 2013
 1,660,561 2,572,583 $ 14,817 $ 9.99 7.0





Exercisable at March 31, 2013
 1,831,743 $ 10,019 $ 11.16 6.1





The weighted average grant date fair value of options granted during the six months ended March 31, 2012 and 2013, was $4.26 and $4.48, respectively. The total intrinsic value of options exercised during the six months ended March 31, 2012 and 2013 was $170,000 and $2.2 million respectively.

As of March 31, 2012 and 2013, there were approximately $2.0 million and $1.8 million, respectively, of unrecognized compensation costs related to non-vested options that are expected to be recognized over a weighted average period of 2.0 years and 2.3 years, respectively. The total fair value of options vested during the six months ended March 31, 2012 and 2013 was approximately $1.4 million and $1.6 million, respectively.

We used the Black-Scholes model to estimate the fair value of options granted. The expected term of options granted is derived from the output of the option pricing model and represents the period of time that options granted are expected to be outstanding. Volatility is based on the historical volatility of our common stock. The risk-free rate for periods within the contractual term of the options is based on the U.S. Treasury yield curve in effect at the time of grant.

The following are the weighted average assumptions used for each respective period:

 Three Months Ended
March 31, Six Months Ended
March 31,

 2012 2013 2012 2013

Dividend yield
 0.0 % — 0.0 % 0.0 %

Risk-free interest rate
 0.9 % — 0.8 % 0.6 %

Volatility
 90.5 % — 90.2 % 80.7 %

Expected life
 5.0 years — 4.5 years 4.3 years

X

- Definition

THE INCENTIVE STOCK PLANS

+ References

No definition available.

+ Details

Name: hzo_IncentiveStockPlansTextBlock

Namespace Prefix: hzo_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 43 R13.htm IDEA: XBRL DOCUMENT v2.4.0.6

Short-Term Borrowings
6 Months Ended

Mar. 31, 2013

Debt Disclosure [Abstract]

Short-Term Borrowings

7. SHORT-TERM BORROWINGS:

In July 2012, we entered into an amendment to our Inventory Financing Agreement (the “Credit Facility”), originally entered into in June 2010, with GE Commercial Distribution Finance Company (“GECDF”), as amended in June 2011. The July 2012 amendment extended the maturity date of the Credit Facility to June 2015, subject to additional extension for two one-year periods, with the approval of GECDF. The June 2011 amendment, among other things, modified the amount of borrowing availability, interest rate, and maturity date of the Credit Facility. The amended Credit Facility provides a floor plan financing commitment up to $150 million, up from the previous limit of $100 million, subject to borrowing base availability resulting from the amount and aging of our inventory.

The amended Credit Facility has certain financial covenants as specified in the agreement. The covenants include provisions that our leverage ratio must not exceed 2.75 to 1.0 and that our current ratio must be greater than 1.2 to 1.0. At March 31, 2013, we were in compliance with all of the covenants under the amended Credit Facility. The interest rate for amounts outstanding under the amended Credit Facility is 383 basis points above the one-month London Inter-Bank Offering Rate (“LIBOR”). There is an unused line fee of ten basis points on the unused portion of the amended Credit Facility.

Advances under the amended Credit Facility are initiated by the acquisition of eligible new and used inventory or are re-advances against eligible new and used inventory that have been partially paid-off. Advances on new inventory mature 1,081 days from the original invoice date. Advances on used inventory mature 361 days from the date we acquire the used inventory. Each advance is subject to a curtailment schedule, which requires that we pay down the balance of each advance on a periodic basis starting after six months. The curtailment schedule varies based on the type and value of the inventory. The collateral for the amended Credit Facility is all of our personal property with certain limited exceptions. None of our real estate has been pledged for collateral for the amended Credit Facility.

In July 2012, we entered into an extension through August 31, 2013 to our Inventory Financing Agreement (the “CGI Facility”), originally entered into in October 2010 with CGI Finance, Inc., as extended in September 2011. The CGI Facility provides a floor plan financing commitment of $30 million and is designed to provide financing for our Azimut Yacht inventory needs. The CGI Facility’s one-year term is typical in the industry for similar floor plan facilities; however, each advance under the CGI Facility can remain outstanding for 18 months. The interest rate for amounts outstanding under the CGI Facility is 350 basis points above the one-month LIBOR.

Advances under the CGI Facility are initiated by the acquisition of eligible new and used inventory or are re-advances against eligible new and used inventory that has been partially paid-off. Advances on new inventory mature 550 days from the advance date. Advances on used inventory mature 366 days from the advance date. Each advance is subject to a curtailment schedule, which requires that we pay down the balance of each advance on a periodic basis, starting after six months for used inventory and one year for new inventory. The curtailment schedule varies based on the type of inventory.

The collateral for the CGI Facility is our entire Azimut Yacht inventory financed by the CGI Facility with certain limited exceptions. None of our real estate has been pledged as collateral for the CGI Facility. We must maintain compliance with certain financial covenants as specified in the CGI Facility. The covenants include provisions that our leverage ratio must not exceed 2.75 to 1.0 and that our current ratio must be greater than 1.2 to 1.0. At March 31, 2013, we were in compliance with all of the covenants under the CGI Facility. The CGI Facility contemplates that other lenders may be added by us to finance other inventory not financed under the CGI Facility, if needed.

As of March 31, 2013, our indebtedness associated with financing our inventory and working capital needs totaled approximately $141.1 million. At both March 31, 2012 and 2013, the interest rate on the outstanding short-term borrowings was approximately 4.0%. At March 31, 2013, our additional available borrowings under our amended Credit Facility and CGI Facility were approximately $24.3 million based upon the outstanding borrowing base availability. The aging of our inventory limits our borrowing capacity as defined curtailments reduce the allowable advance rate as our inventory ages.

As is common in our industry, we receive interest assistance directly from boat manufacturers, including Brunswick. The interest assistance programs vary by manufacturer, but generally include periods of free financing or reduced interest rate programs. The interest assistance may be paid directly to us or our lender depending on the arrangements the manufacturer has established. We classify interest assistance received from manufacturers as a reduction of inventory cost and related cost of sales as opposed to netting the assistance against our interest expense incurred with our lenders.

The availability and costs of borrowed funds can adversely affect our ability to obtain adequate boat inventory and the holding costs of that inventory as well as the ability and willingness of our customers to finance boat purchases. At March 31, 2013, we had no long-term debt. However, we rely on our amended Credit Facility and CGI Facility to purchase our inventory of boats. The aging of our inventory limits our borrowing capacity as defined curtailments reduce the allowable advance rate as our inventory ages. Our access to funds under our amended Credit Facility and CGI Facility also depends upon the ability of our lenders to meet their funding commitments, particularly if they experience shortages of capital or experience excessive volumes of borrowing requests from others during a short period of time. A continuation of depressed economic conditions, weak consumer spending, turmoil in the credit markets, and lender difficulties could interfere with our ability to utilize our amended Credit Facility and CGI Facility to fund our operations. Any inability to utilize our amended Credit Facility or CGI Facility could require us to seek other sources of funding to repay amounts outstanding under the credit agreements or replace or supplement our credit agreements, which may not be possible at all or under commercially reasonable terms.

Similarly, decreases in the availability of credit and increases in the cost of credit adversely affect the ability of our customers to purchase boats from us and thereby adversely affect our ability to sell our products and impact the profitability of our finance and insurance activities. Tight credit conditions during fiscal 2009, 2010, and 2011 adversely affected the ability of customers to finance boat purchases, which had a negative effect on our operating results.

X

- Details

Name: us-gaap_DebtDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for short-term debt.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.13)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 13

-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Article 7

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.16)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

+ Details

Name: us-gaap_ShortTermDebtTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 44 R14.htm IDEA: XBRL DOCUMENT v2.4.0.6

Stock-Based Compensation
6 Months Ended

Mar. 31, 2013

Text Block [Abstract]

Stock-Based Compensation

8. STOCK-BASED COMPENSATION:

We account for our stock-based compensation plans following the provisions of FASB Accounting Standards Codification 718, “Compensation — Stock Compensation” (“ASC 718”). In accordance with ASC 718, we use the Black-Scholes valuation model for valuing all stock-based compensation and shares purchased under our Employee Stock Purchase Plan. We measure compensation for restricted stock awards and restricted stock units at fair value on the grant date based on the number of shares expected to vest and the quoted market price of our common stock. For restricted stock units with market conditions, we utilize a Monte Carlo simulation embedded in a lattice model to determine the fair value. We recognize compensation cost for all awards in operations, net of estimated forfeitures, on a straight-line basis over the requisite service period for each separately vesting portion of the award.

During the six months ended March 31, 2012 and 2013, we recognized stock-based compensation expense of approximately $1.9 million and $1.8 million, respectively, in selling, general, and administrative expenses in the unaudited condensed consolidated statements of operations. There were no tax benefits realized for tax deductions from option exercises for the six months ended March 31, 2012 or 2013.

Cash received from option exercises under all share-based compensation arrangements for the six months ended March 31, 2012 and 2013, was approximately $458,000 and $2.0 million, respectively. We currently expect to satisfy share-based awards with registered shares available to be issued.

X

- Definition

STOCK-BASED COMPENSATION

+ References

No definition available.

+ Details

Name: hzo_StockBasedCompensationTextBlock

Namespace Prefix: hzo_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 45 R16.htm IDEA: XBRL DOCUMENT v2.4.0.6

Employee Stock Purchase Plan
6 Months Ended

Mar. 31, 2013

Text Block [Abstract]

Employee Stock Purchase Plan

10. EMPLOYEE STOCK PURCHASE PLAN:

During February 2012, our stockholders approved a proposal to amend our 2008 Employee Stock Purchase Plan (“Stock Purchase Plan”) to increase the number of shares available under that plan by 500,000 shares. The Stock Purchase Plan as amended provides for up to 1,000,000 shares of common stock to be available for purchase by our regular employees who have completed at least one year of continuous service. In addition, there were 52,837 shares of common stock available under our 1998 Employee Stock Purchase Plan, which have been made available for issuance under our Stock Purchase Plan. The Stock Purchase Plan provides for implementation of up to 10 annual offerings beginning on the first day of October starting in 2008, with each offering terminating on September 30 of the following year. Each annual offering may be divided into two six-month offerings. For each offering, the purchase price per share will be the lower of (i) 85% of the closing price of the common stock on the first day of the offering or (ii) 85% of the closing price of the common stock on the last day of the offering. The purchase price is paid through periodic payroll deductions not to exceed 10% of the participant’s earnings during each offering period. However, no participant may purchase more than $25,000 worth of common stock annually.

We used the Black-Scholes model to estimate the fair value of options granted to purchase shares issued pursuant to the Stock Purchase Plan. The expected term of options granted is derived from the output of the option pricing model and represents the period of time that options granted are expected to be outstanding. Volatility is based on the historical volatility of our common stock. The risk-free rate for periods within the contractual term of the options is based on the U.S. Treasury yield curve in effect at the time of grant.

The following are the weighted average assumptions used for each respective period:

 Three Months Ended
March 31, Six Months Ended
March 31,

 2012 2013 2012 2013

Dividend yield
 0.0 % 0.0 % 0.0 % 0.0 %

Risk-free interest rate
 0.1 % 0.1 % 0.1 % 0.1 %

Volatility
 58.0 % 65.9 % 58.0 % 65.9 %

Expected life
 six months six months six months six months

X

- Definition

EMPLOYEE STOCK PURCHASE PLAN

+ References

No definition available.

+ Details

Name: hzo_EmployeeStockPurchasePlanTextBlock

Namespace Prefix: hzo_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 46 R34.htm IDEA: XBRL DOCUMENT v2.4.0.6

Employee Stock Purchase Plan - Weighted Average Assumptions of Employee Stock Purchase Plan (Detail) (Employee Stock Purchase Plan [Member])
3 Months Ended 6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Mar. 31, 2013

Mar. 31, 2012

Employee Stock Purchase Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Dividend yield 0.00% 0.00% 0.00% 0.00%

Risk-free interest rate 0.10% 0.10% 0.10% 0.10%

Volatility 65.90% 58.00% 65.90% 58.00%

Expected life 6 months 6 months 6 months 6 months

X

- Definition

The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)(iii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph e(2)(c)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

Expected term of share-based compensation awards, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 14.D.2)

-URI http://asc.fasb.org/extlink&oid=6793087&loc=d3e301413-122809

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)(i)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

-Section D

-Subsection 2

+ Details

Name: us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)(ii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph e(2)(b)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

The risk-free interest rate assumption that is used in valuing an option on its own shares.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)(iv)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph e(2)(d)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 47 R21.htm IDEA: XBRL DOCUMENT v2.4.0.6

The Incentive Stock Plans (Tables)
6 Months Ended

Mar. 31, 2013

Text Block [Abstract]

Incentive Stock Plans Option Activity

The following table summarizes option activity from September 30, 2012 through March 31, 2013:

 Shares
Available
for Grant Options
Outstanding Aggregate
Intrinsic Value
(in thousands) Weighted
Average
Exercise
Price Weighted
Average
Remaining
Contractual
Life

Balance at September 30, 2012
 1,062,448 2,507,685 $ 4,588 $ 9.86 6.5

Options authorized
 1,000,000 — —

Options granted
 (557,250 ) 557,250 $ 7.49

Options cancelled/forfeited/expired
 155,363 (155,363 ) $ 9.50

Options exercised
 — (336,989 ) $ 5.04





Balance at March 31, 2013
 1,660,561 2,572,583 $ 14,817 $ 9.99 7.0





Exercisable at March 31, 2013
 1,831,743 $ 10,019 $ 11.16 6.1





Weighted Average Assumptions of Incentive Stock Plans

The following are the weighted average assumptions used for each respective period:

 Three Months Ended
March 31, Six Months Ended
March 31,

 2012 2013 2012 2013

Dividend yield
 0.0 % — 0.0 % 0.0 %

Risk-free interest rate
 0.9 % — 0.8 % 0.6 %

Volatility
 90.5 % — 90.2 % 80.7 %

Expected life
 5.0 years — 4.5 years 4.3 years

X

- Definition

Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 48 R26.htm IDEA: XBRL DOCUMENT v2.4.0.6

Basis of Presentation - Additional Information (Detail)
6 Months Ended

Mar. 31, 2013

Operations

Dealer

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Previously independent recreational boat dealers 5

Recreational boat dealers 23

Boat brokerage operations 2

Full-service yacht repair operations 2

X

- Definition

Boat brokerage operations number.

+ References

No definition available.

+ Details

Name: hzo_BoatBrokerageOperationsNumber

Namespace Prefix: hzo_

Data Type: xbrli:integerItemType

Balance Type: na

Period Type: duration

X

- Definition

Full service yacht repair operations number.

+ References

No definition available.

+ Details

Name: hzo_FullServiceYachtRepairOperationsNumber

Namespace Prefix: hzo_

Data Type: xbrli:integerItemType

Balance Type: na

Period Type: duration

X

- Definition

Independent recreational boat dealers in number.

+ References

No definition available.

+ Details

Name: hzo_IndependentRecreationalBoatDealersInNumber

Namespace Prefix: hzo_

Data Type: xbrli:integerItemType

Balance Type: na

Period Type: duration

X

- Definition

Recreational boat dealers in number.

+ References

No definition available.

+ Details

Name: hzo_RecreationalBoatDealersInNumber

Namespace Prefix: hzo_

Data Type: xbrli:integerItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 49 R5.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Statement of Stockholders' Equity (USD $)
In Thousands, except Share data

Total

Common Stock [Member]

Additional Paid-in Capital [Member]

Retained Earnings (Accumulated Deficit) [Member]

Treasury Stock [Member]

Beginning Balance at Sep. 30, 2012 $ 200,944 $ 24 $ 215,885 $ 845 $ (15,810)

Beginning Balance, Shares at Sep. 30, 2012 23,701,050

Net loss (3,818) (3,818)

Shares issued pursuant to employee stock purchase plan 268 268

Shares issued pursuant to employee stock purchase plan, Shares 38,335

Shares issued upon exercise of stock options 1,700 1,700

Shares issued upon exercise of stock options, Shares 336,989 336,989

Stock-based compensation 1,784 1,784

Stock-based compensation, Shares 10,780

Ending Balance at Mar. 31, 2013 $ 200,878 $ 24 $ 219,637 $ (2,973) $ (15,810)

Ending Balance, Shares at Mar. 31, 2013 24,087,154

X

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 20

-Section 55

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6576910&loc=d3e11178-113907

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415241&loc=d3e4534-113899

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A91

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 20

-Section 55

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6576910&loc=d3e11149-113907

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 39

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 10, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28, 29, 30

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_SharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A3

-Appendix A

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

+ Details

Name: us-gaap_StockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Number of shares issued during the period as a result of an employee stock purchase plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of shares (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of any shares forfeited. Shares issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of share options (or share units) exercised during the current period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28,29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Aggregate change in value for stock issued during the period as a result of employee stock purchase plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Value of stock issued as a result of the exercise of stock options.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 50 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6

Inventories
6 Months Ended

Mar. 31, 2013

Inventory Disclosure [Abstract]

Inventories

4. INVENTORIES:

Inventory costs consist of the amount paid to acquire inventory, net of vendor consideration and purchase discounts, the cost of equipment added, reconditioning costs, and transportation costs relating to acquiring inventory for sale. We state new and used boat, motor, and trailer inventories at the lower of cost, determined on a specific-identification basis, or market. We state parts and accessories at the lower of cost, determined on an average cost basis, or market. We utilize our historical experience, the aging of the inventories, and our consideration of current market trends as the basis for determining a lower of cost or market valuation allowance. As of September 30, 2012 and March 31, 2013, our lower of cost or market valuation allowance was $2.8 million and $2.4 million, respectively. If events occur and market conditions change, causing the fair value to fall below carrying value, the lower of cost or market valuation allowance could increase.

X

- Details

Name: us-gaap_InventoryDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a, b, c

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 9

-Chapter 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_InventoryDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 51 R27.htm IDEA: XBRL DOCUMENT v2.4.0.6

Inventories - Additional Information (Detail) (USD $)
In Millions, unless otherwise specified

Mar. 31, 2013

Sep. 30, 2012

Inventory Disclosure [Abstract]

Inventories market valuation allowance $ 2.4 $ 2.8

X

- Details

Name: us-gaap_InventoryDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The amount of the valuation account as of the balance sheet date which reduces the carrying amount of inventory to net realizable value; takes into consideration such factors as market value, excessive quantities based on expected sales, technological obsolescence, and shrinkage. May also provide for estimated product returns or price concessions pertaining to product cost.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Paragraph 14

-Chapter 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 9

-Chapter 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 09

-Article 12

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Paragraph 8, 9, 14

-Chapter 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 4

-Subparagraph (SX 210.12-09)

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 5.BB)

-URI http://asc.fasb.org/extlink&oid=6386940&loc=d3e100047-122729

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6386567&loc=d3e3927-108312

+ Details

Name: us-gaap_InventoryValuationReserves

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 52 FilingSummary.xml IDEA: XBRL DOCUMENT 2.4.0.6 Html 52 190 1 false 14 0 false 9 false false R1.htm 101 - Document - Document and Entity Information Sheet http://www.marinemax.com/taxonomy/role/DocumentDocumentandEntityInformation Document and Entity Information false false R2.htm 103 - Statement - Condensed Consolidated Statements of Operations Sheet http://www.marinemax.com/taxonomy/role/StatementOfIncome Condensed Consolidated Statements of Operations true false R3.htm 104 - Statement - Condensed Consolidated Balance Sheets Sheet http://www.marinemax.com/taxonomy/role/StatementOfFinancialPositionClassified Condensed Consolidated Balance Sheets false false R4.htm 105 - Statement - Condensed Consolidated Balance Sheets (Parenthetical) Sheet http://www.marinemax.com/taxonomy/role/StatementOfFinancialPositionClassifiedParenthetical Condensed Consolidated Balance Sheets (Parenthetical) false false R5.htm 106 - Statement - Condensed Consolidated Statement of Stockholders' Equity Sheet http://www.marinemax.com/taxonomy/role/StatementOfShareholdersEquityAndOtherComprehensiveIncome Condensed Consolidated Statement of Stockholders' Equity false false R6.htm 107 - Statement - Condensed Consolidated Statements of Cash Flows Sheet http://www.marinemax.com/taxonomy/role/StatementOfCashFlowsIndirect Condensed Consolidated Statements of Cash Flows false false R7.htm 108 - Disclosure - Company Background Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsNatureOfOperations Company Background false false R8.htm 109 - Disclosure - Basis of Presentation Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsConsolidationTextBlock Basis of Presentation false false R9.htm 110 - Disclosure - Revenue Recognition Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsRevenueRecognitionTextBlock Revenue Recognition false false R10.htm 111 - Disclosure - Inventories Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsInventoryDisclosureTextBlock Inventories false false R11.htm 112 - Disclosure - Impairment of Long-Lived Assets Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsPropertyPlantAndEquipmentImpairmentOrDisposalDisclosureTextBlock Impairment of Long-Lived Assets false false R12.htm 113 - Disclosure - Income Taxes Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock Income Taxes false false R13.htm 114 - Disclosure - Short-Term Borrowings Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsShortTermDebtTextBlock Short-Term Borrowings false false R14.htm 115 - Disclosure - Stock-Based Compensation Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsStockBasedCompensationTextBlock Stock-Based Compensation false false R15.htm 116 - Disclosure - The Incentive Stock Plans Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsIncentiveStockPlansTextBlock The Incentive Stock Plans false false R16.htm 117 - Disclosure - Employee Stock Purchase Plan Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsEmployeeStockPurchasePlanTextBlock Employee Stock Purchase Plan false false R17.htm 118 - Disclosure - Restricted Stock Awards Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsRestrictedStockAwardsTextBlock Restricted Stock Awards false false R18.htm 119 - Disclosure - Net Income (Loss) Per Share Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock Net Income (Loss) Per Share false false R19.htm 120 - Disclosure - Commitments and Contingencies Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock Commitments and Contingencies false false R20.htm 121 - Disclosure - Basis of Presentation (Policies) Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsConsolidationTextBlockPolicies Basis of Presentation (Policies) false false R21.htm 122 - Disclosure - The Incentive Stock Plans (Tables) Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsIncentiveStockPlansTextBlockTables The Incentive Stock Plans (Tables) false false R22.htm 123 - Disclosure - Employee Stock Purchase Plan (Tables) Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsEmployeeStockPurchasePlanTextBlockTables Employee Stock Purchase Plan (Tables) false false R23.htm 124 - Disclosure - Restricted Stock Awards (Tables) Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsRestrictedStockAwardsTextBlockTables Restricted Stock Awards (Tables) false false R24.htm 125 - Disclosure - Net Income (Loss) Per Share (Tables) Sheet http://www.marinemax.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables Net Income (Loss) Per Share (Tables) false false R25.htm 126 - Disclosure - Company Background - Additional Information (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureCompanyBackgroundAdditionalInformation Company Background - Additional Information (Detail) false false R26.htm 127 - Disclosure - Basis of Presentation - Additional Information (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureBasisOfPresentationAdditionalInformation Basis of Presentation - Additional Information (Detail) false false R27.htm 128 - Disclosure - Inventories - Additional Information (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureInventoriesAdditionalInformation Inventories - Additional Information (Detail) false false R28.htm 129 - Disclosure - Short-Term Borrowings - Additional Information (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureShortTermBorrowingsAdditionalInformation Short-Term Borrowings - Additional Information (Detail) false false R29.htm 130 - Disclosure - Stock-Based Compensation - Additional Information (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureStockBasedCompensationAdditionalInformation Stock-Based Compensation - Additional Information (Detail) false false R30.htm 131 - Disclosure - The Incentive Stock Plans - Additional Information (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureIncentiveStockPlansAdditionalInformation The Incentive Stock Plans - Additional Information (Detail) false false R31.htm 132 - Disclosure - The Incentive Stock Plans - Incentive Stock Plans Option Activity (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureIncentiveStockPlansIncentiveStockPlansOptionActivity The Incentive Stock Plans - Incentive Stock Plans Option Activity (Detail) false false R32.htm 133 - Disclosure - The Incentive Stock Plans - Weighted Average Assumptions of Incentive Stock Plans (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureIncentiveStockPlansWeightedAverageAssumptionsOfIncentiveStockPlans The Incentive Stock Plans - Weighted Average Assumptions of Incentive Stock Plans (Detail) false false R33.htm 134 - Disclosure - Employee Stock Purchase Plan - Additional Information (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureEmployeeStockPurchasePlanAdditionalInformation Employee Stock Purchase Plan - Additional Information (Detail) false false R34.htm 135 - Disclosure - Employee Stock Purchase Plan - Weighted Average Assumptions of Employee Stock Purchase Plan (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureEmployeeStockPurchasePlanWeightedAverageAssumptionsOfEmployeeStockPurchasePlan Employee Stock Purchase Plan - Weighted Average Assumptions of Employee Stock Purchase Plan (Detail) false false R35.htm 136 - Disclosure - Restricted Stock Awards - Additional Information (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureRestrictedStockAwardsAdditionalInformation Restricted Stock Awards - Additional Information (Detail) false false R36.htm 137 - Disclosure - Restricted Stock Awards - Restricted Stock Award Activity (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureRestrictedStockAwardsRestrictedStockAwardActivity Restricted Stock Awards - Restricted Stock Award Activity (Detail) false false R37.htm 138 - Disclosure - Net Income (Loss) Per Share - Basic and Diluted Net Income (Loss) Per Share (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureNetIncomeLossPerShareBasicAndDilutedNetIncomeLossPerShare Net Income (Loss) Per Share - Basic and Diluted Net Income (Loss) Per Share (Detail) false false R38.htm 139 - Disclosure - Net Income (Loss) Per Share - Additional Information (Detail) Sheet http://www.marinemax.com/taxonomy/role/DisclosureNetIncomeLossPerShareAdditionalInformation Net Income (Loss) Per Share - Additional Information (Detail) false false All Reports Book All Reports Process Flow-Through: 103 - Statement - Condensed Consolidated Statements of Operations Process Flow-Through: 104 - Statement - Condensed Consolidated Balance Sheets Process Flow-Through: Removing column 'Mar. 31, 2012' Process Flow-Through: Removing column 'Sep. 30, 2011' Process Flow-Through: 105 - Statement - Condensed Consolidated Balance Sheets (Parenthetical) Process Flow-Through: 107 - Statement - Condensed Consolidated Statements of Cash Flows hzo-20130331.xml hzo-20130331.xsd hzo-20130331_cal.xml hzo-20130331_def.xml hzo-20130331_lab.xml hzo-20130331_pre.xml true true XML 53 R38.htm IDEA: XBRL DOCUMENT v2.4.0.6

Net Income (Loss) Per Share - Additional Information (Detail) (Stock options [Member])
3 Months Ended 6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Mar. 31, 2013

Mar. 31, 2012

Stock options [Member]

Dilutive Securities Included And Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Anti-dilutive securities excluded from earnings per share calculation 1,513,653 1,081,856 0 0

X

- Details

Name: hzo_DilutiveSecuritiesIncludedAndAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems

Namespace Prefix: hzo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Diluted Earnings Per Share

-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Contingent Stock Agreement

-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Antidilution

-URI http://asc.fasb.org/extlink&oid=6505113

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 171

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 13, 14

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 54 R20.htm IDEA: XBRL DOCUMENT v2.4.0.6

Basis of Presentation (Policies)
6 Months Ended

Mar. 31, 2013

Inventory Disclosure [Abstract]

Fair Value of Financial Instruments

The carrying amounts of our financial instruments reported on the balance sheet at March 31, 2013 approximated fair value due either to length to maturity or existence of variable interest rates, which approximate prevailing market rates.

Use of Estimates

The preparation of unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. The estimates made by us in the accompanying unaudited condensed consolidated financial statements include valuation allowances, valuation of goodwill and intangible assets, valuation of long-lived assets, and valuation of accruals. Actual results could differ from those estimates.

Consolidation

These unaudited condensed consolidated financial statements include our accounts and the accounts of our subsidiaries, all of which are wholly owned. All significant intercompany transactions and accounts have been eliminated.

Revenue Recognition

We recognize revenue from boat, motor, and trailer sales, and parts and service operations at the time the boat, motor, trailer, or part is delivered to or accepted by the customer or the service is completed. We recognize deferred revenue from service operations and slip and storage services on a straight-line basis over the term of the contract or when service is completed. We recognize commissions earned from a brokerage sale at the time the related brokerage transaction closes. We recognize commissions earned by us for placing notes with financial institutions in connection with customer boat financing when we recognize the related boat sales. We recognize marketing fees earned on credit life, accident, disability, gap, and hull insurance products sold by third-party insurance companies at the later of customer acceptance of the insurance product as evidenced by contract execution or when the related boat sale is recognized. Pursuant to negotiated agreements with financial and insurance institutions, we are charged back for a portion of these fees should the customer terminate or default on the related finance or insurance contract before it is outstanding for a stipulated minimum period of time. We base the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, on our experience with repayments or defaults on the related finance or insurance contracts.

We also recognize commissions earned on extended warranty service contracts sold on behalf of third-party insurance companies at the later of customer acceptance of the service contract terms as evidenced by contract execution or recognition of the related boat sale. We are charged back for a portion of these commissions should the customer terminate or default on the service contract prior to its scheduled maturity. We determine the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, based upon our experience with terminations or defaults on the service contracts.

Inventories

Inventory costs consist of the amount paid to acquire inventory, net of vendor consideration and purchase discounts, the cost of equipment added, reconditioning costs, and transportation costs relating to acquiring inventory for sale. We state new and used boat, motor, and trailer inventories at the lower of cost, determined on a specific-identification basis, or market. We state parts and accessories at the lower of cost, determined on an average cost basis, or market. We utilize our historical experience, the aging of the inventories, and our consideration of current market trends as the basis for determining a lower of cost or market valuation allowance. As of September 30, 2012 and March 31, 2013, our lower of cost or market valuation allowance was $2.8 million and $2.4 million, respectively. If events occur and market conditions change, causing the fair value to fall below carrying value, the lower of cost or market valuation allowance could increase.

Property Plant and Equipment Impairment or Disposal of Long Lived Assets

FASB Accounting Standards Codification 360-10-40, “Property, Plant, and Equipment—Impairment or Disposal of Long-Lived Assets” (“ASC 360-10-40”), requires that long-lived assets, such as property and equipment and purchased intangibles subject to amortization, be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of the asset is measured by comparison of its carrying amount to undiscounted future net cash flows the asset is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair market value. Estimates of expected future cash flows represent our best estimate based on currently available information and reasonable and supportable assumptions. Any impairment recognized in accordance with ASC 360-10-40 is permanent and may not be restored. Based upon our most recent analysis, we believe no impairment of long-lived assets existed at March 31, 2013.

Income Taxes

We account for income taxes in accordance with FASB Accounting Standards Codification 740, “Income Taxes” (“ASC 740”). Under ASC 740, we recognize deferred tax assets and liabilities for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. We measure deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which we expect those temporary differences to be recovered or settled. We record valuation allowances to reduce our deferred tax assets to the amount expected to be realized by considering all available positive and negative evidence.

Pursuant to ASC 740, we must consider all positive and negative evidence regarding the realization of deferred tax assets, including past operating results and future sources of taxable income. Under the provisions of ASC 740-10, we determined that our net deferred tax asset needed to be fully reserved given recent earnings and industry trends.

Stock Compensation

We account for our stock-based compensation plans following the provisions of FASB Accounting Standards Codification 718, “Compensation — Stock Compensation” (“ASC 718”). In accordance with ASC 718, we use the Black-Scholes valuation model for valuing all stock-based compensation and shares purchased under our Employee Stock Purchase Plan. We measure compensation for restricted stock awards and restricted stock units at fair value on the grant date based on the number of shares expected to vest and the quoted market price of our common stock. For restricted stock units with market conditions, we utilize a Monte Carlo simulation embedded in a lattice model to determine the fair value. We recognize compensation cost for all awards in operations, net of estimated forfeitures, on a straight-line basis over the requisite service period for each separately vesting portion of the award.

X

- Definition

Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 325

-SubTopic 20

-URI http://asc.fasb.org/subtopic&trid=2197087

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 18

-Paragraph 20

-Subparagraph a(2)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 2-6

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 323

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2196966

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 860

-SubTopic 40

-Section 45

-URI http://asc.fasb.org/section&trid=2197723

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 18

-Paragraph 5, 6, 16-19

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 46R

-Paragraph 4

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph k

-Article 1

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=18733093&loc=d3e5614-111684

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 323

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=16385135&loc=d3e33801-111570

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 46R

-Paragraph 14, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 46R

-Paragraph 4

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 140

-Paragraph 46

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.3A-02)

-URI http://asc.fasb.org/extlink&oid=6959686&loc=d3e355033-122828

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 96-16

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 18: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02, 03

-Article 3A

Reference 19: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 97-2

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ConsolidationPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for determining the fair value of financial instruments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2155942

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 8, 10, 12, 13, 14

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_FairValueOfFinancialInstrumentsPolicy

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 7-15, 26, 30-37

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section CC

-Subsection 3

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2155824

+ Details

Name: us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 17

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32809-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 48

-Paragraph 20

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32247-109318

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 4

-Paragraph 11

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32840-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 6-34, 43, 47, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32280-109318

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 954

-SubTopic 740

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 30

-URI http://asc.fasb.org/subtopic&trid=2144749

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2144681

+ Details

Name: us-gaap_IncomeTaxPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_InventoryDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this disclosure includes the nature of the cost elements included in inventory.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2126999

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Financial Reporting Release (FRR)

-Number 206

-Paragraph b

-Subparagraph i, ii

-Chapter 2

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Paragraph 3, 5-10, 15, 16, 17

-Chapter 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 81-1

-Paragraph 69-75

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6386783&loc=d3e4556-108314

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(b))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 9

-Chapter 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6386783&loc=d3e4492-108314

+ Details

Name: us-gaap_InventoryPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.B.Q1)

-URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 22

-Paragraph 8, 12, 13

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18823-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section B

-Paragraph Question 1

+ Details

Name: us-gaap_RevenueRecognitionPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2228939

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 06-11

-Paragraph 7

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (b),(f)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 94-6

-Paragraph 11, 14

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6143-108592

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6132-108592

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6061-108592

+ Details

Name: us-gaap_UseOfEstimates

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

Revenue Recognition	6 Months Ended
Revenue Recognition	Mar. 31, 2013
Text Block [Abstract]
Revenue Recognition	3. REVENUE RECOGNITION: We recognize revenue from boat, motor, and trailer sales, and parts and service operations at the time the boat, motor, trailer, or part is delivered to or accepted by the customer or the service is completed. We recognize deferred revenue from service operations and slip and storage services on a straight-line basis over the term of the contract or when service is completed. We recognize commissions earned from a brokerage sale at the time the related brokerage transaction closes. We recognize commissions earned by us for placing notes with financial institutions in connection with customer boat financing when we recognize the related boat sales. We recognize marketing fees earned on credit life, accident, disability, gap, and hull insurance products sold by third-party insurance companies at the later of customer acceptance of the insurance product as evidenced by contract execution or when the related boat sale is recognized. Pursuant to negotiated agreements with financial and insurance institutions, we are charged back for a portion of these fees should the customer terminate or default on the related finance or insurance contract before it is outstanding for a stipulated minimum period of time. We base the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, on our experience with repayments or defaults on the related finance or insurance contracts. We also recognize commissions earned on extended warranty service contracts sold on behalf of third-party insurance companies at the later of customer acceptance of the service contract terms as evidenced by contract execution or recognition of the related boat sale. We are charged back for a portion of these commissions should the customer terminate or default on the service contract prior to its scheduled maturity. We determine the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, based upon our experience with terminations or defaults on the service contracts.

Stock-Based Compensation - Additional Information (Detail) (USD $)	6 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Tax benefits of options exercised	$ 0	$ 0
Cash received from option exercises under all share-based compensation arrangements	2,000,000	458,000
Selling, general, and administrative expenses [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense, approximately	$ 1,800,000	$ 1,900,000

Short-Term Borrowings - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	1 Months Ended	6 Months Ended		6 Months Ended		6 Months Ended
	Jul. 31, 2012	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013 Short-Term Debt [Member]	Jun. 30, 2011 Short-Term Debt [Member]	Mar. 31, 2013 Short-Term Debt [Member] Maximum [Member] Ratio	Mar. 31, 2013 Short-Term Debt [Member] Minimum [Member] Ratio
Short-term Debt [Line Items]
Maturity date		Jul. 31, 2012
Subject to additional extension for two one-year periods		Jun. 30, 2015
Current amount of borrowing availability					$ 150
Previous amount of borrowing availability					100
Leverage ratio						2.75	1.00
Current ratio						1.2	1.0
Credit Facility interest rate description		Interest rate for amounts outstanding under the CGI Facility is 350 basis points above the one-month LIBOR.		The interest rate for amounts outstanding under the amended Credit Facility is 383 basis points above the one-month London Inter-Bank Offering Rate ("LIBOR").
Unused line fee on the unused portion of the amended Credit Facility				0.10%
Debt instrument, covenant compliance		The covenants include provisions that our leverage ratio must not exceed 2.75 to 1.0 and that our current ratio must be greater than 1.2 to 1.0.
Interest rate for amounts outstanding under the amended Credit Facility		3.50%		3.83%
Advances on new inventory mature date	550 days	1081 days
Advances on used inventory mature	366 days	361 days
Payment of used inventory		6 months
Payment of new inventory	1 year	6 months
Floor plan financing commitment		30
CGI Facility advances term		1 year
CGI Facility advances outstanding period		18 months
Inventory and working capital needs		141.1
Interest rate on short-term borrowings		4.00%	4.00%
Additional borrowings		24.3
Long-term debt		$ 0

The Incentive Stock Plans - Additional Information (Detail) (USD $)	6 Months Ended		1 Months Ended	6 Months Ended				6 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Feb. 28, 2013 Incentive Stock Plan 2011 [Member]	Mar. 31, 2013 Incentive Stock Plan 2011 [Member]	Feb. 28, 2013 Incentive Stock Plan 2011 [Member] Minimum [Member]	Feb. 28, 2013 Incentive Stock Plan 2011 [Member] Maximum [Member]	Mar. 31, 2013 Incentive Stock Plan 2007 [Member]	Mar. 31, 2013 Incentive Stock Plans [Member]	Mar. 31, 2012 Incentive Stock Plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares authorized	1,000,000	500,000		2,000,000	1,200,456	2,200,456
Additional shares threshold	52,837		1,000,000
Number of Common stock shares available							200,456
Expiration of Plan 2011				2021
Contractual term of plan 2011				10 years
Weighted average grant fair value of options granted	$ 4.48	$ 4.26
Total intrinsic value of options exercised	$ 2,200,000	$ 170,000
Weighted average period unrecognized compensation costs related to non-vested options								2 years 3 months 18 days	2 years
Unrecognized compensation costs related to non-vested options	1,800,000	2,000,000
Fair value of options vested	$ 1,600,000	$ 1,400,000

Basis of Presentation	6 Months Ended
Basis of Presentation	Mar. 31, 2013
Text Block [Abstract]
Basis of Presentation	2. BASIS OF PRESENTATION: These unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information, the instructions to Quarterly Report on Form 10-Q, and Rule 10-01 of Regulation S-X and should be read in conjunction with our Annual Report on Form 10-K for the fiscal year ended September 30, 2012. Accordingly, these unaudited condensed consolidated financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. All adjustments, consisting of only normal recurring adjustments considered necessary for fair presentation, have been reflected in these unaudited condensed consolidated financial statements. As of March 31, 2013, our financial instruments consisted of cash and cash equivalents, accounts receivable, accounts payable, customer deposits and short-term borrowings. The carrying amounts of our financial instruments reported on the balance sheet at March 31, 2013 approximated fair value due either to length to maturity or existence of variable interest rates, which approximate prevailing market rates. The operating results for the three and six months ended March 31, 2013 are not necessarily indicative of the results that may be expected in future periods. The preparation of unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. The estimates made by us in the accompanying unaudited condensed consolidated financial statements include valuation allowances, valuation of goodwill and intangible assets, valuation of long-lived assets, and valuation of accruals. Actual results could differ from those estimates. Unless the context otherwise requires, all references to “MarineMax” mean MarineMax, Inc. prior to its acquisition of five previously independent recreational boat dealers in March 1998 (including their related real estate companies) and all references to the “Company,” “our company,” “we,” “us,” and “our” mean, as a combined company, MarineMax, Inc. and the 23 recreational boat dealers, two boat brokerage operations, and two full-service yacht repair operations acquired to date (the “acquired dealers,” and together with the brokerage and repair operations, “operating subsidiaries” or the “acquired companies”). The unaudited condensed consolidated financial statements include our accounts and the accounts of our subsidiaries, all of which are wholly owned. All significant intercompany transactions and accounts have been eliminated.

Condensed Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,818)	$ (1,916)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	3,403	3,168
(Gain) loss on sale of property and equipment	3	(64)
Gain on insurance settlements	(408)
Stock-based compensation expense, net	1,784	1,857
(Increase) decrease in -
Accounts receivable, net	(2,925)	(6,761)
Inventories, net	(13,584)	13,420
Prepaid expenses and other assets	1,189	1,643
Increase (decrease) in -
Accounts payable	(207)	282
Customer deposits	9,734	1,392
Accrued expenses and long-term liabilities	(1,525)	(2,624)
Net cash provided by (used in) operating activities	(6,354)	10,397
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(6,568)	(2,625)
Net cash used in acquisition of businesses, primarily inventory	(4,638)
Proceeds from insurance settlements	1,551
Proceeds from sale of property and equipment	31	247
Net cash used in investing activities	(9,624)	(2,378)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings on short-term borrowings	20,485	1,264
Net proceeds from issuance of common stock under incentive compensation and employee purchase plans	1,968	373
Net cash provided by financing activities	22,453	1,637
NET INCREASE IN CASH AND CASH EQUIVALENTS	6,475	9,656
CASH AND CASH EQUIVALENTS, beginning of period	23,617	19,386
CASH AND CASH EQUIVALENTS, end of period	30,092	29,042
Cash paid for:
Interest	2,255	2,335
Income taxes

Restricted Stock Awards - Additional Information (Detail) (USD $)	6 Months Ended
	Mar. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to non-vested restricted stock awards	292,000
Restricted stock awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period	1 year 4 months 24 days
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting periods of restricted stock award	4 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting periods of restricted stock award	5 years

Restricted Stock Awards - Restricted Stock Award Activity (Detail) (USD $)	6 Months Ended
	Mar. 31, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Shares, Non-vested beginning balance	124,108
Shares, Awards vested	(3,330)
Share, Awards forfeited	(4,000)
Shares, Non-vested ending balance	116,778
Weighted Average Grant Date Fair Value, Non-vested, beginning balance	$ 6.62
Weighted Average Grant Date Fair Value, Awards vested	$ 6.10
Weighted Average Grant Date Fair Value, Awards forfeited	$ 6.10
Weighted Average Grant Date Fair Value, Non-vested, ending balance	$ 6.65

Company Background	6 Months Ended
Company Background	Mar. 31, 2013
Accounting Policies [Abstract]
Company Background	1. COMPANY BACKGROUND: We are the largest recreational boat retailer in the United States. We engage primarily in the retail sale, brokerage, and service of new and used boats, motors, trailers, marine parts and accessories and offer slip and storage accommodations in certain locations. In addition, we arrange related boat financing, insurance, and extended service contracts. We recently implemented programs to increase substantially our sale over the Internet of used boats and a wide range of boating parts, accessories, supplies, and products; the sale of boats, boating parts, and accessories, as well as the offer of finance and insurance, or F&I, products at various offsite locations; and the charter of power and sailing yachts in the British Virgin Islands. None of these recently implemented programs have had a material effect on our condensed consolidated financial statements. As of March 31, 2013, we operated through 55 retail locations in 18 states, consisting of Alabama, Arizona, California, Connecticut, Florida, Georgia, Maryland, Massachusetts, Minnesota, Missouri, New Jersey, New York, North Carolina, Ohio, Oklahoma, Rhode Island, Tennessee, and Texas. Our MarineMax Vacations operations maintain a facility in Tortola, British Virgin Islands. We are the nation’s largest retailer of Sea Ray, Boston Whaler, Bayliner, Meridian, Cabo, and Hatteras recreational boats and yachts, all of which are manufactured by Brunswick Corporation (“Brunswick”). Sales of new Brunswick boats accounted for approximately 47% of our revenue in fiscal 2012. Brunswick is the world’s largest manufacturer of marine products and marine engines. We believe we represented in excess of 7% of all Brunswick marine sales, including approximately 42% of its Sea Ray boat sales, during our 2012 fiscal year. We have dealership agreements with Sea Ray, Boston Whaler, Bayliner, Cabo, Hatteras, Meridian, and Mercury Marine, all subsidiaries or divisions of Brunswick. We also have dealer agreements with Italy-based Azimut-Benetti Group’s product line for Azimut Yachts. These agreements allow us to purchase, stock, sell, and service these manufacturers’ boats and products. These agreements also allow us to use these manufacturers’ names, trade symbols, and intellectual properties in our operations. We are a party to a multi-year dealer agreement with Brunswick covering Sea Ray products that appoints us as the exclusive dealer of Sea Ray boats in our geographic markets. We are the exclusive dealer for Boston Whaler and Bayliner through multi-year dealer agreements for many of our geographic markets. We are a party to a multi-year dealer agreement with Hatteras that gives us the exclusive right to sell Hatteras Yachts throughout the states of Florida (excluding the Florida panhandle), New Jersey, New York, and Texas. We are also the exclusive dealer for Cabo throughout the states of Florida, New Jersey, and New York through a multi-year dealer agreement. In addition, we are the exclusive dealer for Azimut Yachts for the entire United States through a multi-year dealer agreement. We believe non-Brunswick brands offer a migration for our existing customer base or fill a void in our product offerings, and accordingly, do not compete with the business generated from our other prominent brands. As is typical in the industry, we deal with manufacturers, other than Sea Ray, Boston Whaler, Bayliner, Cabo, Hatteras, Meridian, and Azimut Yachts, under renewable annual dealer agreements, each of which gives us the right to sell various makes and models of boats within a given geographic region. Any change or termination of these agreements, or the agreements discussed above, for any reason, or changes in competitive, regulatory, or marketing practices, including rebate or incentive programs, could adversely affect our results of operations. Although there are a limited number of manufacturers of the type of boats and products that we sell, we believe that adequate alternative sources would be available to replace any manufacturer other than Sea Ray as a product source. These alternative sources may not be available at the time of any interruption, and alternative products may not be available at comparable terms, which could affect operating results adversely. General economic conditions and consumer spending patterns can negatively impact our operating results. Unfavorable local, regional, national, or global economic developments or uncertainties regarding future economic prospects could reduce consumer spending in the markets we serve and adversely affect our business. Economic conditions in areas in which we operate dealerships, particularly Florida in which we generated 54%, 50%, and 49% of our revenue during fiscal 2010, 2011, and 2012, respectively, can have a major impact on our operations. Local influences, such as corporate downsizing, military base closings, inclement weather such as Hurricane Sandy, environmental conditions, and specific events, such as the BP oil spill in the Gulf of Mexico, also could adversely affect our operations in certain markets. In an economic downturn, consumer discretionary spending levels generally decline, at times resulting in disproportionately large reductions in the sale of luxury goods. Consumer spending on luxury goods also may decline as a result of lower consumer confidence levels, even if prevailing economic conditions are favorable. Although we have expanded our operations during periods of stagnant or modestly declining industry trends, the cyclical nature of the recreational boating industry or the lack of industry growth may adversely affect our business, financial condition, and results of operations. Any period of adverse economic conditions or low consumer confidence has a negative effect on our business. Lower consumer spending resulting from a downturn in the housing market and other economic factors adversely affected our business in fiscal 2007, and continued weakness in consumer spending and depressed economic conditions had a very substantial negative effect on our business in each subsequent fiscal year. These conditions caused us to substantially reduce our acquisition program, delay new store openings, reduce our inventory purchases, engage in inventory reduction efforts, close a number of our retail locations, reduce our headcount, and amend and replace our credit facility. Acquisitions and new store openings remain important strategies to our company, and we plan to resume our growth through these strategies when more normal economic conditions return. However, we cannot predict the length or severity of these unfavorable economic or financial conditions or the extent to which they will continue to adversely affect our operating results nor can we predict the effectiveness of the measures we have taken to address this environment or whether additional measures will be necessary.

Condensed Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Mar. 31, 2013	Sep. 30, 2012
CURRENT ASSETS:
Cash and cash equivalents	$ 30,092	$ 23,617
Accounts receivable, net	21,755	18,820
Inventories, net	230,705	215,120
Prepaid expenses and other current assets	3,468	5,053
Total current assets	286,020	262,610
Property and equipment, net	103,075	98,796
Other long-term assets, net	4,462	3,715
Total assets	393,557	365,121
CURRENT LIABILITIES:
Accounts payable	8,250	8,457
Customer deposits	18,244	8,495
Accrued expenses	23,242	23,266
Short-term borrowings	141,132	120,647
Total current liabilities	190,868	160,865
Long-term liabilities	1,811	3,312
Total liabilities	192,679	164,177
STOCKHOLDERS' EQUITY:
Preferred stock, $.001 par value, 1,000,000 shares authorized, none issued or outstanding at September 30, 2012 and March 31, 2013
Common stock, $.001 par value, 40,000,000 shares authorized, 23,701,050 and 24,087,154 shares issued and 22,910,150 and 23,296,254 shares outstanding at September 30, 2012 and March 31, 2013, respectively	24	24
Additional paid-in capital	219,637	215,885
Retained earnings (accumulated deficit)	(2,973)	845
Treasury stock, at cost, 790,900 shares held at September 30, 2012 and March 31, 2013	(15,810)	(15,810)
Total stockholders' equity	200,878	200,944
Total liabilities and stockholders' equity	$ 393,557	$ 365,121

Document and Entity Information	6 Months Ended
Document and Entity Information	Mar. 31, 2013	Apr. 30, 2013
Document Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2
Trading Symbol	HZO
Entity Registrant Name	MARINEMAX INC
Entity Central Index Key	0001057060
Current Fiscal Year End Date	--09-30
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		24,139,164

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2013	Sep. 30, 2012
Statement Of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	24,087,154	23,701,050
Common stock, shares outstanding	23,296,254	22,910,150
Treasury stock, at cost	790,900	790,900

Income Taxes	6 Months Ended
Income Taxes	Mar. 31, 2013
Income Tax Disclosure [Abstract]
Income Taxes	6. INCOME TAXES: We account for income taxes in accordance with FASB Accounting Standards Codification 740, “Income Taxes” (“ASC 740”). Under ASC 740, we recognize deferred tax assets and liabilities for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. We measure deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which we expect those temporary differences to be recovered or settled. We record valuation allowances to reduce our deferred tax assets to the amount expected to be realized by considering all available positive and negative evidence. Pursuant to ASC 740, we must consider all positive and negative evidence regarding the realization of deferred tax assets, including past operating results and future sources of taxable income. Under the provisions of ASC 740-10, we determined that our net deferred tax asset needed to be fully reserved given recent earnings and industry trends.

Impairment of Long-Lived Assets	6 Months Ended
Impairment of Long-Lived Assets	Mar. 31, 2013
Text Block [Abstract]
Impairment of Long-Lived Assets	5. IMPAIRMENT OF LONG-LIVED ASSETS: FASB Accounting Standards Codification 360-10-40, “Property, Plant, and Equipment—Impairment or Disposal of Long-Lived Assets” (“ASC 360-10-40”), requires that long-lived assets, such as property and equipment and purchased intangibles subject to amortization, be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of the asset is measured by comparison of its carrying amount to undiscounted future net cash flows the asset is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair market value. Estimates of expected future cash flows represent our best estimate based on currently available information and reasonable and supportable assumptions. Any impairment recognized in accordance with ASC 360-10-40 is permanent and may not be restored. Based upon our most recent analysis, we believe no impairment of long-lived assets existed at March 31, 2013.

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Mar. 31, 2013
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	13. COMMITMENTS AND CONTINGENCIES: We are party to various legal actions arising in the ordinary course of business. While it is not feasible to determine the actual outcome of these actions as of March 31, 2013, we do not believe that these matters will have a material adverse effect on our consolidated financial condition, results of operations, or cash flows.

Short-Term Borrowings	6 Months Ended
Short-Term Borrowings	Mar. 31, 2013
Debt Disclosure [Abstract]
Short-Term Borrowings	7. SHORT-TERM BORROWINGS: In July 2012, we entered into an amendment to our Inventory Financing Agreement (the “Credit Facility”), originally entered into in June 2010, with GE Commercial Distribution Finance Company (“GECDF”), as amended in June 2011. The July 2012 amendment extended the maturity date of the Credit Facility to June 2015, subject to additional extension for two one-year periods, with the approval of GECDF. The June 2011 amendment, among other things, modified the amount of borrowing availability, interest rate, and maturity date of the Credit Facility. The amended Credit Facility provides a floor plan financing commitment up to $150 million, up from the previous limit of $100 million, subject to borrowing base availability resulting from the amount and aging of our inventory. The amended Credit Facility has certain financial covenants as specified in the agreement. The covenants include provisions that our leverage ratio must not exceed 2.75 to 1.0 and that our current ratio must be greater than 1.2 to 1.0. At March 31, 2013, we were in compliance with all of the covenants under the amended Credit Facility. The interest rate for amounts outstanding under the amended Credit Facility is 383 basis points above the one-month London Inter-Bank Offering Rate (“LIBOR”). There is an unused line fee of ten basis points on the unused portion of the amended Credit Facility. Advances under the amended Credit Facility are initiated by the acquisition of eligible new and used inventory or are re-advances against eligible new and used inventory that have been partially paid-off. Advances on new inventory mature 1,081 days from the original invoice date. Advances on used inventory mature 361 days from the date we acquire the used inventory. Each advance is subject to a curtailment schedule, which requires that we pay down the balance of each advance on a periodic basis starting after six months. The curtailment schedule varies based on the type and value of the inventory. The collateral for the amended Credit Facility is all of our personal property with certain limited exceptions. None of our real estate has been pledged for collateral for the amended Credit Facility. In July 2012, we entered into an extension through August 31, 2013 to our Inventory Financing Agreement (the “CGI Facility”), originally entered into in October 2010 with CGI Finance, Inc., as extended in September 2011. The CGI Facility provides a floor plan financing commitment of $30 million and is designed to provide financing for our Azimut Yacht inventory needs. The CGI Facility’s one-year term is typical in the industry for similar floor plan facilities; however, each advance under the CGI Facility can remain outstanding for 18 months. The interest rate for amounts outstanding under the CGI Facility is 350 basis points above the one-month LIBOR. Advances under the CGI Facility are initiated by the acquisition of eligible new and used inventory or are re-advances against eligible new and used inventory that has been partially paid-off. Advances on new inventory mature 550 days from the advance date. Advances on used inventory mature 366 days from the advance date. Each advance is subject to a curtailment schedule, which requires that we pay down the balance of each advance on a periodic basis, starting after six months for used inventory and one year for new inventory. The curtailment schedule varies based on the type of inventory. The collateral for the CGI Facility is our entire Azimut Yacht inventory financed by the CGI Facility with certain limited exceptions. None of our real estate has been pledged as collateral for the CGI Facility. We must maintain compliance with certain financial covenants as specified in the CGI Facility. The covenants include provisions that our leverage ratio must not exceed 2.75 to 1.0 and that our current ratio must be greater than 1.2 to 1.0. At March 31, 2013, we were in compliance with all of the covenants under the CGI Facility. The CGI Facility contemplates that other lenders may be added by us to finance other inventory not financed under the CGI Facility, if needed. As of March 31, 2013, our indebtedness associated with financing our inventory and working capital needs totaled approximately $141.1 million. At both March 31, 2012 and 2013, the interest rate on the outstanding short-term borrowings was approximately 4.0%. At March 31, 2013, our additional available borrowings under our amended Credit Facility and CGI Facility were approximately $24.3 million based upon the outstanding borrowing base availability. The aging of our inventory limits our borrowing capacity as defined curtailments reduce the allowable advance rate as our inventory ages. As is common in our industry, we receive interest assistance directly from boat manufacturers, including Brunswick. The interest assistance programs vary by manufacturer, but generally include periods of free financing or reduced interest rate programs. The interest assistance may be paid directly to us or our lender depending on the arrangements the manufacturer has established. We classify interest assistance received from manufacturers as a reduction of inventory cost and related cost of sales as opposed to netting the assistance against our interest expense incurred with our lenders. The availability and costs of borrowed funds can adversely affect our ability to obtain adequate boat inventory and the holding costs of that inventory as well as the ability and willingness of our customers to finance boat purchases. At March 31, 2013, we had no long-term debt. However, we rely on our amended Credit Facility and CGI Facility to purchase our inventory of boats. The aging of our inventory limits our borrowing capacity as defined curtailments reduce the allowable advance rate as our inventory ages. Our access to funds under our amended Credit Facility and CGI Facility also depends upon the ability of our lenders to meet their funding commitments, particularly if they experience shortages of capital or experience excessive volumes of borrowing requests from others during a short period of time. A continuation of depressed economic conditions, weak consumer spending, turmoil in the credit markets, and lender difficulties could interfere with our ability to utilize our amended Credit Facility and CGI Facility to fund our operations. Any inability to utilize our amended Credit Facility or CGI Facility could require us to seek other sources of funding to repay amounts outstanding under the credit agreements or replace or supplement our credit agreements, which may not be possible at all or under commercially reasonable terms. Similarly, decreases in the availability of credit and increases in the cost of credit adversely affect the ability of our customers to purchase boats from us and thereby adversely affect our ability to sell our products and impact the profitability of our finance and insurance activities. Tight credit conditions during fiscal 2009, 2010, and 2011 adversely affected the ability of customers to finance boat purchases, which had a negative effect on our operating results.

Stock-Based Compensation	6 Months Ended
Stock-Based Compensation	Mar. 31, 2013
Text Block [Abstract]
Stock-Based Compensation	8. STOCK-BASED COMPENSATION: We account for our stock-based compensation plans following the provisions of FASB Accounting Standards Codification 718, “Compensation — Stock Compensation” (“ASC 718”). In accordance with ASC 718, we use the Black-Scholes valuation model for valuing all stock-based compensation and shares purchased under our Employee Stock Purchase Plan. We measure compensation for restricted stock awards and restricted stock units at fair value on the grant date based on the number of shares expected to vest and the quoted market price of our common stock. For restricted stock units with market conditions, we utilize a Monte Carlo simulation embedded in a lattice model to determine the fair value. We recognize compensation cost for all awards in operations, net of estimated forfeitures, on a straight-line basis over the requisite service period for each separately vesting portion of the award. During the six months ended March 31, 2012 and 2013, we recognized stock-based compensation expense of approximately $1.9 million and $1.8 million, respectively, in selling, general, and administrative expenses in the unaudited condensed consolidated statements of operations. There were no tax benefits realized for tax deductions from option exercises for the six months ended March 31, 2012 or 2013. Cash received from option exercises under all share-based compensation arrangements for the six months ended March 31, 2012 and 2013, was approximately $458,000 and $2.0 million, respectively. We currently expect to satisfy share-based awards with registered shares available to be issued.

Basis of Presentation - Additional Information (Detail)	6 Months Ended
Basis of Presentation - Additional Information (Detail)	Mar. 31, 2013 Operations Dealer
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Previously independent recreational boat dealers	5
Recreational boat dealers	23
Boat brokerage operations	2
Full-service yacht repair operations	2

Condensed Consolidated Statement of Stockholders' Equity (USD $) In Thousands, except Share data	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]	Treasury Stock [Member]
Beginning Balance at Sep. 30, 2012	$ 200,944	$ 24	$ 215,885	$ 845	$ (15,810)
Beginning Balance, Shares at Sep. 30, 2012		23,701,050
Net loss	(3,818)			(3,818)
Shares issued pursuant to employee stock purchase plan	268		268
Shares issued pursuant to employee stock purchase plan, Shares		38,335
Shares issued upon exercise of stock options	1,700		1,700
Shares issued upon exercise of stock options, Shares	336,989	336,989
Stock-based compensation	1,784		1,784
Stock-based compensation, Shares		10,780
Ending Balance at Mar. 31, 2013	$ 200,878	$ 24	$ 219,637	$ (2,973)	$ (15,810)
Ending Balance, Shares at Mar. 31, 2013		24,087,154

Inventories	6 Months Ended
Inventories	Mar. 31, 2013
Inventory Disclosure [Abstract]
Inventories	4. INVENTORIES: Inventory costs consist of the amount paid to acquire inventory, net of vendor consideration and purchase discounts, the cost of equipment added, reconditioning costs, and transportation costs relating to acquiring inventory for sale. We state new and used boat, motor, and trailer inventories at the lower of cost, determined on a specific-identification basis, or market. We state parts and accessories at the lower of cost, determined on an average cost basis, or market. We utilize our historical experience, the aging of the inventories, and our consideration of current market trends as the basis for determining a lower of cost or market valuation allowance. As of September 30, 2012 and March 31, 2013, our lower of cost or market valuation allowance was $2.8 million and $2.4 million, respectively. If events occur and market conditions change, causing the fair value to fall below carrying value, the lower of cost or market valuation allowance could increase.

Inventories - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	Mar. 31, 2013	Sep. 30, 2012
Inventory Disclosure [Abstract]
Inventories market valuation allowance	$ 2.4	$ 2.8

Basis of Presentation (Policies)	6 Months Ended
Basis of Presentation (Policies)	Mar. 31, 2013
Inventory Disclosure [Abstract]
Fair Value of Financial Instruments	The carrying amounts of our financial instruments reported on the balance sheet at March 31, 2013 approximated fair value due either to length to maturity or existence of variable interest rates, which approximate prevailing market rates.
Use of Estimates	The preparation of unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. The estimates made by us in the accompanying unaudited condensed consolidated financial statements include valuation allowances, valuation of goodwill and intangible assets, valuation of long-lived assets, and valuation of accruals. Actual results could differ from those estimates.
Consolidation	These unaudited condensed consolidated financial statements include our accounts and the accounts of our subsidiaries, all of which are wholly owned. All significant intercompany transactions and accounts have been eliminated.
Revenue Recognition	We recognize revenue from boat, motor, and trailer sales, and parts and service operations at the time the boat, motor, trailer, or part is delivered to or accepted by the customer or the service is completed. We recognize deferred revenue from service operations and slip and storage services on a straight-line basis over the term of the contract or when service is completed. We recognize commissions earned from a brokerage sale at the time the related brokerage transaction closes. We recognize commissions earned by us for placing notes with financial institutions in connection with customer boat financing when we recognize the related boat sales. We recognize marketing fees earned on credit life, accident, disability, gap, and hull insurance products sold by third-party insurance companies at the later of customer acceptance of the insurance product as evidenced by contract execution or when the related boat sale is recognized. Pursuant to negotiated agreements with financial and insurance institutions, we are charged back for a portion of these fees should the customer terminate or default on the related finance or insurance contract before it is outstanding for a stipulated minimum period of time. We base the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, on our experience with repayments or defaults on the related finance or insurance contracts. We also recognize commissions earned on extended warranty service contracts sold on behalf of third-party insurance companies at the later of customer acceptance of the service contract terms as evidenced by contract execution or recognition of the related boat sale. We are charged back for a portion of these commissions should the customer terminate or default on the service contract prior to its scheduled maturity. We determine the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of March 31, 2013, based upon our experience with terminations or defaults on the service contracts.
Inventories	Inventory costs consist of the amount paid to acquire inventory, net of vendor consideration and purchase discounts, the cost of equipment added, reconditioning costs, and transportation costs relating to acquiring inventory for sale. We state new and used boat, motor, and trailer inventories at the lower of cost, determined on a specific-identification basis, or market. We state parts and accessories at the lower of cost, determined on an average cost basis, or market. We utilize our historical experience, the aging of the inventories, and our consideration of current market trends as the basis for determining a lower of cost or market valuation allowance. As of September 30, 2012 and March 31, 2013, our lower of cost or market valuation allowance was $2.8 million and $2.4 million, respectively. If events occur and market conditions change, causing the fair value to fall below carrying value, the lower of cost or market valuation allowance could increase.
Property Plant and Equipment Impairment or Disposal of Long Lived Assets	FASB Accounting Standards Codification 360-10-40, “Property, Plant, and Equipment—Impairment or Disposal of Long-Lived Assets” (“ASC 360-10-40”), requires that long-lived assets, such as property and equipment and purchased intangibles subject to amortization, be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of the asset is measured by comparison of its carrying amount to undiscounted future net cash flows the asset is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair market value. Estimates of expected future cash flows represent our best estimate based on currently available information and reasonable and supportable assumptions. Any impairment recognized in accordance with ASC 360-10-40 is permanent and may not be restored. Based upon our most recent analysis, we believe no impairment of long-lived assets existed at March 31, 2013.
Income Taxes	We account for income taxes in accordance with FASB Accounting Standards Codification 740, “Income Taxes” (“ASC 740”). Under ASC 740, we recognize deferred tax assets and liabilities for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. We measure deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which we expect those temporary differences to be recovered or settled. We record valuation allowances to reduce our deferred tax assets to the amount expected to be realized by considering all available positive and negative evidence. Pursuant to ASC 740, we must consider all positive and negative evidence regarding the realization of deferred tax assets, including past operating results and future sources of taxable income. Under the provisions of ASC 740-10, we determined that our net deferred tax asset needed to be fully reserved given recent earnings and industry trends.
Stock Compensation	We account for our stock-based compensation plans following the provisions of FASB Accounting Standards Codification 718, “Compensation — Stock Compensation” (“ASC 718”). In accordance with ASC 718, we use the Black-Scholes valuation model for valuing all stock-based compensation and shares purchased under our Employee Stock Purchase Plan. We measure compensation for restricted stock awards and restricted stock units at fair value on the grant date based on the number of shares expected to vest and the quoted market price of our common stock. For restricted stock units with market conditions, we utilize a Monte Carlo simulation embedded in a lattice model to determine the fair value. We recognize compensation cost for all awards in operations, net of estimated forfeitures, on a straight-line basis over the requisite service period for each separately vesting portion of the award.