Stock-Based Compensation and Employee Benefit Plans (Tables)

12 Months Ended

Sep. 30, 2012

Stock-Based Compensation and Employee Benefit Plans

Schedule of weighted-average assumptions used for options granted

	Fiscal year ended September 30, 2012			Fiscal year ended September 30, 2011
Significant assumptions:
Time based vesting
Risk-free rate(1)		.10%–3.12	%		.12%–4.5	%
Expected term(2)		6.5 years			6.5 years
Expected volatility(3)		37%			33%
Expected dividends		0.0%			0.0%
Performance based vesting
Risk-free rate(1)		.10%–3.12	%		.12%–4.5	%
Expected term(4)		5.6 years			6.6 years
Expected volatility(3)		38%			34%
Expected dividends		0.0%			0.0%

⁽¹⁾

The risk free interest rate assumption was based on yields of U.S. Treasury securities in effect at the date of grant with terms similar to the expected term.

⁽²⁾

The expected term of the options was estimated utilizing the simplified method. We utilize the simplified method because the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. The simplified method was used for all stock options that require only a service vesting condition.

⁽³⁾

Expected volatility was estimated based on historical volatility of peer companies over a period equivalent to the expected term. Peer companies are determined based on relevant industry and/or market capitalization.

⁽⁴⁾

The expected term of the options was estimated utilizing a Monte Carlo simulation model.

Summary of stock option activity

	Fiscal Year Ended September 30, 2012					Fiscal Year Ended September 30, 2011
	Number of shares			Weighted average exercise price		Number of shares			Weighted average exercise price
Outstanding at beginning of period		152,678		$	500.00		—		$	—
Granted		24,850		$	675.00		153,178		$	500.00
Exercised		(450	)	$	500.00		—		$	—
Forfeited		(14,127	)	$	500.00		(500	)	$	500.00
Outstanding at end of period		162,951		$	527.00		152,678		$	500.00
Exercisable at end of period		14,357		$	500.00		—		$	—
Number of shares available for future grant		34,782

Summary of information about stock options outstanding, by range of exercise prices

The following table summarizes information about stock options outstanding at September 30, 2012:

	Options Outstanding						Options Exercisable
Range of Exercise Prices	Shares Outstanding		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price		Shares Exercisable		Weighted Average Exercise Price		Intrinsic Value
$500.00		138,101		8.5	$	500.00		14,357	$	500.00	$	2,512,475
$675.00		24,850		9.7	$	675.00		—	$	—	$	—

Predecessor

Stock-Based Compensation and Employee Benefit Plans

Schedule of weighted-average assumptions used for options granted

	2010
Risk-free rate(1)		2.9	%
Expected term(2)		6.4 years
Expected volatility(3)		48	%
Expected dividends		0.0	%

⁽¹⁾

The risk-free rate is based upon the rate on a zero coupon U.S. Treasury bill, for the expected term of the option, in effect at the time of grant.

⁽²⁾

The expected term of the option is based on historical employee exercise behavior, the vesting terms of the respective option and a contractual life of ten years.

⁽³⁾

Expected volatility is primarily based on the daily historical volatility of our stock price, over a period similar to the expected term of the option.

Summary of stock option activity

	Fiscal Year Ended September 30, 2010
	Number of shares			Weighted average exercise price
Outstanding at beginning of period		3,765		$	14.38
Granted		287		$	43.88
Exercised		(1,570	)	$	6.76
Forfeited		(28	)	$	26.10
Outstanding at end of period		2,454		$	22.57
Exercisable at end of period		838		$	12.08

Summary of stock option exercise and related activity

	2010
Stock options exercised		1,570
Aggregate proceeds	$	10,613
Compensation deduction for tax purposes	$	6,940
Tax benefit credited to capital in excess of par	$	6,646
Intrinsic value of options exercised	$	55,383