Acquisitions (Tables)

9 Months Ended

Sep. 30, 2013

BusinessCombinationDisclosureTextBlockAbstract

Schedule of Purchase Price Allocation [Table Text Block]

The estimated fair value of the assets and liabilities acquired in connection with the Ruckus and UK Elite transactions, determined as of the respective acquisition dates, was as follows:

	Amount
	(in thousands)
Cash	$	1,991
Accounts receivable	637
Marketable securities	195
Prepaid expenses and other current assets	759
Property and equipment	69
Other assets	55
Accounts payable	(96		)
Accrued liabilities and other current liabilities	(3,481		)
Long-term liabilities	(53		)
Total identifiable net assets acquired	76
Non-controlling interest	(2,896		)
Goodwill	6,071
Net assets acquired	$	3,251

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The carrying amounts and classifications of combined assets and liabilities of Ruckus and UK Elite included in the Company’s Financial Statements as of September 30, 2013, are as follows:

	Amount
	(in thousands)
Current assets	$	1,717
Long-term assets	$	6,347
Current liabilities	$	1,038
Long-term liabilities	$	53

Business Acquisition, Pro Forma Information [Table Text Block]

The pro forma financial information is not necessarily indicative of what would have actually occurred had the acquisitions been consummated at the beginning of 2012 or results that may occur in the future.

	Amount
	(in thousands)
Net revenues	$	96,961
Income from continuing operations, net of taxes	$	24,591
Income (loss) from discontinued operations, net of taxes	$	(1,986	)
Net income attributable to Steel Excel Inc.	$	23,185