Fair Value Measurements (Tables)

9 Months Ended

Jun. 30, 2017

Fair Value Disclosures [Abstract]

Financial assets (liabilities) that are measured at fair value on a recurring basis

The tables below present our financial assets (liabilities) that were carried and measured at fair value on a recurring basis, exclusive of amounts attributable to Prestaciones Finmart, S.A.P.I. de C.V., SOFOM, E.N.R. ("Grupo Finmart"), which we divested in September 2016:

Financial Assets (Liabilities)	Balance Sheet Location	June 30, 2017			June 30, 2016			September 30, 2016
		(in thousands)
Guarantee asset — Level 3	Prepaid expenses and other current assets	$	298		$	—		$	1,209
Guarantee liability — Level 3	Accounts payable, accrued expenses and other current liabilities	(310		)	—			(1,258		)
Cash Convertible Notes Hedges — Level 2	Other assets, net	5,900			16,200			37,692
Cash Convertible Notes Embedded Derivative — Level 2	Long-term debt, net	(5,900		)	(16,200		)	(37,692		)
Cash Convertible Notes Warrants — Level 3	Accounts payable, accrued expenses and other current liabilities	(523		)	—			—

Financial assets, temporary equity, and liabilities not measured at fair value in the consolidated balance sheet

The tables below present our financial assets and liabilities that were not measured at fair value (including those discussed below the following tables) on a recurring basis, exclusive of amounts attributable to Grupo Finmart:

	Carrying Value		Estimated Fair Value
	June 30, 2017		June 30, 2017		Fair Value Measurement Using
					Level 1		Level 2		Level 3
	(in thousands)
Financial assets:
Notes receivable, net	$	63,277	$	65,570	$	—	$	—	$	65,570
Investment in unconsolidated affiliate	41,725		37,306		37,306		—		—
Financial liabilities:
Cash Convertible Notes	$	206,279	$	218,500	$	—	$	218,500	$	—
Term Loan Facility	48,235		48,159		—		—		48,159

	Carrying Value		Estimated Fair Value
	June 30, 2016		June 30, 2016		Fair Value Measurement Using
					Level 1		Level 2		Level 3
	(in thousands)
Financial assets:
Investment in unconsolidated affiliate	$	56,843	$	49,149	$	49,149	$	—	$	—
Financial liabilities:
Cash Convertible Notes	$	195,221	$	190,762	$	—	$	190,762	$	—

	Carrying Value		Estimated Fair Value
	September 30, 2016		September 30, 2016		Fair Value Measurement Using
					Level 1		Level 2		Level 3
	(in thousands)
Financial assets:
Notes receivable, net	$	83,065	$	83,065	$	—	$	—	$	83,065
Investment in unconsolidated affiliate	37,128		37,128		37,128		—		—
Financial liabilities:
Cash Convertible Notes	$	197,954	$	227,332	$	—	$	227,332	$	—
Term Loan Facility	47,965		48,688		—		—		48,688

Carrying amount and classification of assets and liabilities

The following table presents the carrying amount and classification of the assets and liabilities pertaining to our variable interest compared to the maximum exposure to loss for each asset and liability:

		June 30, 2017					September 30, 2016
Instrument	Balance Sheet Location	Asset (Liability) Recorded in Consolidated Balance Sheet			Maximum Exposure to Loss		Asset (Liability) Recorded in Consolidated Balance Sheet			Maximum Exposure to Loss
Notes receivable	Notes receivable, net (including discount of $3.8 million and $6.7 million as of June 30, 2017 and September 30, 2016, respectively)	$	63,277		$	63,277	$	83,065		$	83,065
Guarantee asset	Prepaid expenses and other current assets	298			—		1,209			—
Guarantee liability*	Accounts payable, accrued expenses and other current liabilities	(310		)	—		(1,258		)	—

* Maximum exposure to loss under the guarantee liability was $6.2 million and $25.3 million as of June 30, 2017 and September 30, 2016, respectively. However such amount is included within the maximum exposure to loss for the notes receivable above, as the guarantee liability is a guarantee by us of Grupo Finmart’s repayment of our notes receivable owed by Grupo Finmart. See discussion of repayment subsequent to June 30, 2017 in Note 10