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Acquisitions (Tables)
12 Months Ended
Sep. 30, 2016
Business Acquisition [Line Items]  
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances
he changes in the carrying amounts of goodwill and intangible assets are as follows:
 
 
 
Intangible Assets
 
Goodwill
 
Indefinite Lived
 
Definite Lived
 
Total
Balance at September 30, 2014
$
1,524.8

 
$
1,215.9

 
$
917.2

 
$
2,133.1

Acquisitions (Note 3)
1,054.7

 
341.5

 
184.9

 
526.4

Impairments (Note 2)
(28.3
)
 
(31.9
)
 

 
(31.9
)
Deconsolidation in connection to bankruptcy of a subsidiary
(16.2
)
 
(9.9
)
 

 
(9.9
)
Periodic amortization

 

 
(87.8
)
 
(87.8
)
Effect of translation
(47.6
)
 
(25.3
)
 
(24.3
)
 
(49.6
)
Balance at September 30, 2015
2,487.4

 
1,490.3

 
990.0

 
2,480.3

Adjustments
3.3

 
1.0

 
3.2

 
4.2

Impairments (Note 2)
(10.7
)
 
(4.7
)
 

 
(4.7
)
Periodic amortization

 

 
(93.9
)
 
(93.9
)
Effect of translation
(1.6
)
 
(13.1
)
 
(0.3
)
 
(13.4
)
Balance at September 30, 2016
$
2,478.4

 
$
1,473.5

 
$
899.0

 
$
2,372.5

Company's unaudited pro forma results
The following unaudited pro forma combined financial information presents the Company’s pro forma results for Fiscal 2015 had the results of AAG been combined as of October 1, 2013:
 
 
Fiscal
 
 
2015
 
2014
 
 
(Unaudited)
Pro forma revenues
 
$
4,985.5

 
$
5,078.0

Pro forma net loss
 
(517.5
)
 
(71.4
)
Pro forma net loss per common share attributable to controlling interest - basic
 
(2.61
)
 
(0.44
)
Pro forma net loss per common share attributable to controlling interest - diluted
 
(2.61
)
 
(0.44
)
Summary of acquisition and integration related charges incurred
The following table summarizes acquisition and integration related charges incurred by the Company for Fiscal 2016, 2015 and 2014:
 
Fiscal
 
2016
 
2015
 
2014
Armored AutoGroup
$
14.6

 
$
21.8

 
$

HHI Business
13.3

 
12.0

 
11.1

European IAMS and Eukanuba
3.5

 
9.3

 

Salix
2.1

 
10.7

 

Other
3.8

 
7.3

 
13.3

Total acquisition and integration related charges
$
37.3

 
$
61.1

 
$
24.4

European IAMS and Eukanuba [Member]  
Business Acquisition [Line Items]  
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances
The values allocated to intangible assets and the weighted average useful lives are as follows:
 
 
Carrying Amount
 
Weighted Average Useful Life (Years)
Tradenames
 
$
25.5

 
Indefinite
Technology
 
3.6

 
8
Customer relationships
 
10.5

 
15
Total intangibles acquired
 
$
39.6

 
 
Summary of fair value of assets acquired and liabilities assumed
The calculation of the purchase price and purchase price allocation is as follows:
 
 
Purchase Price
Cash consideration
 
$
115.7

 
 
 
 
 
Purchase Price Allocation
Inventories, net
 
$
16.3

Properties, plant and equipment, net
 
58.3

Goodwill
 
4.0

Intangibles, net
 
39.6

Other assets
 
2.9

Accounts payable and other accrued liabilities
 
(2.7
)
Other liabilities
 
(2.7
)
Total net assets acquired
 
$
115.7

AAG Acquisition [Member]  
Business Acquisition [Line Items]  
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances
 
 
Carrying Amount
 
Weighted Average Useful Life (Years)
Tradenames
 
$
295.0

 
Indefinite
Technology
 
41.0

 
10
Licensing agreements
 
19.0

 
10
Customer relationships
 
63.0

 
15
Total intangibles acquired
 
$
418.0

 
 
Summary of fair value of assets acquired and liabilities assumed
The calculation of purchase price and purchase price allocation, including measurement period adjustments is as follows:
 
 
Purchase Price
Cash consideration
 
$
929.3

 
 
 
 
 
Purchase Price Allocation
Cash and cash equivalents
 
$
30.9

Receivables, net
 
156.5

Inventories, net
 
82.5

Properties, plant and equipment net
 
37.6

Goodwill
 
975.4

Intangibles, net
 
418.0

Other assets
 
24.7

Accounts payable and other current liabilities
 
(119.2
)
Debt
 
(540.0
)
Other liabilities
 
(137.1
)
Total net assets acquired
 
$
929.3

Salix Animal Health LLC [Member]  
Business Acquisition [Line Items]  
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances
The values allocated to intangible assets and the weighted average useful lives are as follows:
 
 
Carrying Amount
 
Weighted Average Useful Life (Years)
Tradenames
 
$
17.0

 
Indefinite
Technology
 
2.1

 
17
Definite-lived tradenames
 
1.0

 
13
Customer relationships
 
35.4

 
13
Total intangibles acquired
 
$
55.5

 
 
Summary of fair value of assets acquired and liabilities assumed
The calculation of the purchase price and purchase price allocation is as follows:
 
 
Purchase Price
Cash consideration
 
$
146.8

Contingent consideration
 
1.5

Total purchase price
 
$
148.3

 
 
 
 
 
Purchase Price Allocation
Cash and cash equivalents
 
$
0.5

Receivables, net
 
10.7

Inventories, net
 
17.0

Properties, plant and equipment net
 
1.2

Goodwill
 
71.5

Intangibles, net
 
55.5

Other assets
 
2.5

Accounts payable and other current liabilities
 
(8.5
)
Other liabilities
 
(2.1
)
Total net assets acquired
 
$
148.3

The Liquid Fence Company [Member]  
Business Acquisition [Line Items]  
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances
The values allocated to intangible assets and the weighted average useful lives are as follows:
 
 
Carrying Amount
 
Weighted Average Useful Life (Years)
Tradenames
 
$
5.1

 
Indefinite
Technology
 
20.5

 
17
Customer relationships
 
1.3

 
15
Total intangibles acquired
 
$
26.9

 
 
Summary of fair value of assets acquired and liabilities assumed
 
 
Purchase Price
Cash consideration
 
$
24.8

Promissory note
 
9.5

Contingent consideration
 
1.5

Total purchase price
 
$
35.8

 
 
 
 
 
Purchase Price Allocation
Cash and cash equivalents
 
$
0.1

Receivables. net
 
1.1

Inventories, net
 
2.1

Property, plant and equipment, net
 
0.1

Goodwill
 
7.1

Intangibles. net
 
26.9

Accounts payable and other current liabilities
 
(1.6
)
Total net assets acquired
 
$
35.8

Tell Manufacturing [Member]  
Business Acquisition [Line Items]  
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances
The values allocated to intangible assets and the weighted average useful lives are as follows:
 
 
Carrying Amount
 
Weighted Average Useful Life (Years)
Tradenames
 
$
4.0

 
Indefinite
Customer relationships
 
8.5

 
13
Total intangibles acquired
 
$
12.5

 
 
Summary of fair value of assets acquired and liabilities assumed
The calculation of the purchase price and purchase price allocation is as follows:
 
 
Purchase Price
Cash consideration
 
$
30.3

 
 
 
 
 
Purchase Price Allocation
Cash and cash equivalents
 
$
1.1

Receivables. net
 
6.0

Inventories, net
 
7.2

Property, plant and equipment, net
 
1.5

Intangibles. net
 
12.5

Goodwill
 
7.1

Other assets
 
0.6

Accounts payable and other current liabilities
 
(5.7
)
Total net assets acquired
 
$
30.3

Ability Re [Member]  
Business Acquisition [Line Items]  
Summary of fair value of assets acquired and liabilities assumed
The following table summarizes the consideration paid by Front Street Cayman for Ability Re:
 
 
Purchase Price
Cash paid at November 3, 2014 close
 
$
17.9

Cash purchase price adjustments
 
(1.5
)
Contingent consideration premium increase benefit
 
2.8

Total purchase price
 
$
19.2

 
 
 
 
 
Purchase Price Allocation
Cash and cash equivalents
 
$
8.5

Funds withheld receivables
 
359.5

Insurance reserves
 
(346.9
)
Other liabilities
 
(1.9
)
Total net assets acquired
 
$
19.2