XML 49 R33.htm IDEA: XBRL DOCUMENT v3.5.0.2
New accounting standards (Tables)
12 Months Ended
Sep. 30, 2016
Accounting Standards Updates 2015-03, 2015-15 and 2015-17 [Member]  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]



 

 

 

 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 

 

 

 



September 30, 2015



As previously reported

 

Adjustment for ASU 2015-17

 

Adjustment for ASU 2015-03

 

As recast

Current deferred income tax assets

$

29,766 

 

$

(29,766)

 

$

 -

 

$

 -

Other current assets

 

43,791 

 

 

 -

 

 

(291)

 

 

43,500 

Total current assets

 

947,476 

 

 

(29,766)

 

 

(291)

 

 

917,419 

Noncurrent deferred income tax assets

 

9,388 

 

 

3,717 

 

 

 -

 

 

13,105 

Other assets

 

44,886 

 

 

 -

 

 

(1,221)

 

 

43,665 

Total assets

 

2,539,965 

 

 

(26,049)

 

 

(1,512)

 

 

2,512,404 



 

 

 

 

 

 

 

 

 

 

 

Current deferred income tax liabilities

 

14 

 

 

(14)

 

 

 -

 

 

 -

Total current liabilities

 

338,222 

 

 

(14)

 

 

 -

 

 

338,208 

Long-term debt, less current portion

 

850,000 

 

 

 -

 

 

(1,512)

 

 

848,488 

Noncurrent deferred income tax liabilities

 

82,449 

 

 

(26,035)

 

 

 -

 

 

56,414 

Total liabilities

 

1,386,861 

 

 

(26,049)

 

 

(1,512)

 

 

1,359,300 

Total liabilities and stockholders' equity

 

2,539,965 

 

 

(26,049)

 

 

(1,512)

 

 

2,512,404 



 

 

 

 

 

 

 

 

 

 

 

Net deferred tax liabilities

 

43,309 

 

 

 -

 

 

 -

 

 

43,309 



Accounting Standards Update 2016-09 [Member]  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

The following table shows the impact of retrospectively applying this guidance to the Condensed Consolidated Statement of Earnings and Condensed Consolidated Statement of Cash Flows for the three-months ended December 31, 2015.





 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 



Three-Months Ended December 31, 2015



As previously reported

 

Adjustment

 

As recast

Statement of Earnings:

 

 

 

 

 

 

 

 

Earnings before income taxes

$

27,956 

 

$

 -

 

$

27,956 

Income tax expense

 

2,345 

 

 

(209)

 

 

2,136 

Net earnings

$

25,611 

 

$

209 

 

$

25,820 



 

 

 

 

 

 

 

 

Earnings per share:

 

 

 

 

 

 

 

 

Basic earnings per share

$

0.41 

 

$

 -

 

$

0.41 

Diluted earnings per share

$

0.40 

 

$

 -

 

$

0.40 



 

 

 

 

 

 

 

 

Weighted average common shares outstanding:

 

 

 

 

 

 

 

 

Basic

 

63,054 

 

 

 -

 

 

63,054 

Diluted

 

64,373 

 

 

79 

 

 

64,452 



 

 

 

 

 

 

 

 

Statement of Cash Flows:

 

 

 

 

 

 

 

 

Net cash provided by operating activities

$

37,112 

 

$

248 

 

$

37,360 

Net cash used in investing activities

 

(31,279)

 

 

 -

 

 

(31,279)

Net cash used in financing activities

 

(1,131)

 

 

(248)

 

 

(1,379)

Effect of exchange rate changes on cash and cash equivalents

 

(2,482)

 

 

 -

 

 

(2,482)

Net change in cash and cash equivalents

$

2,220 

 

$

 -

 

$

2,220 

The following tables shows the impact of retrospectively applying this guidance to the Consolidated Statements of Cash Flows for the fiscal years ended September 30, 2015 and September 30, 2014.





 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 



Fiscal Year Ended September 30, 2015



As previously reported

 

Adjustment

 

As recast

Statement of Cash Flows:

 

 

 

 

 

 

 

 

Net cash provided by operating activities

$

287,429 

 

$

8,561 

 

$

295,990 

Net cash used in investing activities

 

(284,083)

 

 

 -

 

 

(284,083)

Net cash used in financing activities

 

(25,445)

 

 

(8,561)

 

 

(34,006)

Effect of exchange rate changes on cash and cash equivalents

 

(10,986)

 

 

 -

 

 

(10,986)

Net change in cash and cash equivalents

$

(33,085)

 

$

 -

 

$

(33,085)







 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 



Fiscal Year Ended September 30, 2014



As previously reported

 

Adjustment

 

As recast

Statement of Cash Flows:

 

 

 

 

 

 

 

 

Net cash provided by operating activities

$

268,083 

 

$

5,487 

 

$

273,570 

Net cash used in investing activities

 

(205,829)

 

 

 -

 

 

(205,829)

Net cash provided by (used in) financing activities

 

9,477 

 

 

(5,487)

 

 

3,990 

Effect of exchange rate changes on cash and cash equivalents

 

(5,000)

 

 

 -

 

 

(5,000)

Net change in cash and cash equivalents

$

66,731 

 

$

 -

 

$

66,731