XML 79 R47.htm IDEA: XBRL DOCUMENT v2.4.0.8
Acquisitions (Details)
0 Months Ended 12 Months Ended 24 Months Ended 28 Months Ended 0 Months Ended 3 Months Ended 12 Months Ended 0 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 0 Months Ended
Sep. 30, 2013
USD ($)
Sep. 30, 2012
USD ($)
Sep. 30, 2011
USD ($)
Jun. 02, 2011
TC
USD ($)
Sep. 30, 2012
TC
USD ($)
Aug. 31, 2012
TC
May 31, 2013
TC
item
Sep. 30, 2013
TC
USD ($)
Sep. 30, 2011
TC
USD ($)
Jun. 02, 2011
TC
Brand assets
USD ($)
Jun. 02, 2011
TC
Intangible technology assets
USD ($)
Jun. 02, 2011
TC
Covenants not to compete
USD ($)
Oct. 02, 2011
Jacobs Trading, LLC
USD ($)
Mar. 31, 2013
Jacobs Trading, LLC
USD ($)
Dec. 31, 2012
Jacobs Trading, LLC
USD ($)
Dec. 31, 2013
Jacobs Trading, LLC
Dec. 31, 2012
Jacobs Trading, LLC
Sep. 30, 2012
Jacobs Trading, LLC
USD ($)
Sep. 30, 2013
Jacobs Trading, LLC
USD ($)
Oct. 02, 2011
Jacobs Trading, LLC
Restricted shares
USD ($)
Oct. 02, 2011
Jacobs Trading, LLC
Restricted shares
Level 3
Put Option Analysis
Oct. 02, 2011
Jacobs Trading, LLC
Vendor contract intangible asset
USD ($)
Oct. 02, 2011
Jacobs Trading, LLC
Covenants not to compete
USD ($)
Oct. 02, 2011
Jacobs Trading, LLC
Seller subordinated unsecured note
USD ($)
Jul. 31, 2012
GoIndustry
USD ($)
item
Sep. 30, 2013
GoIndustry
USD ($)
Jul. 31, 2012
GoIndustry
GBP (£)
Jul. 31, 2012
GoIndustry
Brand and technology intangible assets
USD ($)
Nov. 02, 2012
NESA
USD ($)
Sep. 30, 2013
NESA
USD ($)
Nov. 02, 2012
NESA
Vendor contract intangible asset
USD ($)
Nov. 02, 2012
NESA
Covenants not to compete
USD ($)
Nov. 02, 2012
NESA
Other intangible asset
USD ($)
Nov. 02, 2012
NESA
Minimum
Nov. 02, 2012
NESA
Maximum
Acquisitions                                                                      
Acquisition price       $ 15,989,000                                         $ 11,600,000                    
Upfront cash payment       9,000,000                 80,000,000                               18,300,000            
Fixed interest rate (as a percent)                                               5.00%                      
Note issued to seller                                               40,000,000                      
Stock consideration paid for acquisition (in shares)                                       900,171                              
Stock consideration                                       24,500,000                              
Discount rate (as a percent)                                         15.00%                            
Number of months for which stock is not freely tradable                                       6 months                              
Period of actual performance of the acquiree entity after the closing date of acquisition to calculate the earn-out           12 months 12 months                 12 months 12 months                                    
Number of twelve month periods after the closing date of acquisition during which revenue earned is used to calculate the earn-out             2                                                        
Period after the closing date of acquisition during which EBITDA earned is used to calculate the earn-out                                                                   P36M P48M
Percentage EBITDA growth capped                                                         20.00%            
Possible total earn out payment, low end of range                                                         0            
Possible total earn out payment, high end of range       9,000,000                 30,000,000                               37,700,000            
Estimated fair value of earn-out         0       6,989,000       8,300,000         14,500,000 0                   18,000,000 18,300,000          
Additional liability accrued (liability reversed)         (6,989,000)                   5,100,000     6,200,000                                  
Earn-out payments made               0           2,200,000 17,400,000                                        
Share purchase price (in pound sterling per share)                                                     £ 0.73                
Number of countries in North America, Europe and Asia in which the entity operates                                                 25                    
Purchase consideration allocated to acquired tangible assets, identifiable intangible assets, liabilities assumed and goodwill                                                                      
Current assets       239,000                                                              
Cash                                                 10,091,000       3,760,000            
Accounts receivable                         4,710,000                       3,987,000                    
Inventory                         6,059,000                       297,000                    
Prepaid expenses                         120,000                       1,075,000                    
Goodwill 211,711,000 185,771,000 40,549,000 14,167,000                 110,226,000                       34,152,000       27,009,000            
Finite-lived intangible assets                   623,000 250,000 700,000                   33,300,000 2,400,000         4,877,000     3,936,000 1,400,000 225,000    
Property and equipment       48,000                 847,000                       354,000       234,000            
Current liabilities       (38,000)                                                              
Accounts payable                         (1,837,000)                       (5,788,000)                    
Accrued liabilities                         (3,101,000)                       (11,087,000)       (204,000)            
Pension liability                                                 (6,468,000)                    
Due to customers                                                 (19,017,000)                    
Other liabilities                                                 (846,000)                    
Total consideration       15,989,000                 152,724,000                       11,627,000       36,360,000            
Expected tax deductible amount of goodwill                                                 5,500,000                    
Percentage of expected tax deductible of goodwill                                                         75.00%            
Revenue                                                   $ 38,600,000