XML 28 R42.htm IDEA: XBRL DOCUMENT v2.4.1.9
Revised Financials Revised Financials - Statement of Comprehensive Income (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended
Mar. 31, 2015
Mar. 31, 2014
Dec. 31, 2014
Sep. 30, 2014
Jun. 30, 2014
Dec. 31, 2013
Sep. 30, 2013
Jun. 30, 2013
Mar. 31, 2013
Net income (loss) $ (7,613)us-gaap_ProfitLoss $ 1,967us-gaap_ProfitLoss              
Foreign currency translation adjustment 2us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax 0us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax              
Reclassification to realized gains 0us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationReclassificationAdjustmentFromAOCIRealizedUponSaleOrLiquidationNetOfTax 0us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationReclassificationAdjustmentFromAOCIRealizedUponSaleOrLiquidationNetOfTax              
Net foreign currency translation adjustment 2us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax [1] 0us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax [1]              
Gross unrealized gains on marketable securities, net of tax 1,114us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax [2] 8,023us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax [2]              
Reclassification to realized gains, net of tax (185)us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax [3] (1,934)us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax [3]              
Net unrealized gain on marketable securities, net of taxes 929us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax 6,089us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax              
Comprehensive income (loss) (6,682)us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest 8,056us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest              
Comprehensive loss attributable to non-controlling interest 363us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest 326us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest              
Comprehensive income (loss) attributable to Steel Excel Inc. (6,319)us-gaap_ComprehensiveIncomeNetOfTax 8,382us-gaap_ComprehensiveIncomeNetOfTax              
Tax provision on gross unrealized gains (548)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax 0us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax              
Tax benefit on reclassifications to realized gains (losses) 91us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesTax 0us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesTax              
Valuation Allowance of Deferred Tax Assets                  
Net income (loss)   1,967us-gaap_ProfitLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
(33,462)us-gaap_ProfitLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
75us-gaap_ProfitLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
7,657us-gaap_ProfitLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
4,087us-gaap_ProfitLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
1,495us-gaap_ProfitLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
538us-gaap_ProfitLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
1,207us-gaap_ProfitLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
Foreign currency translation adjustment   0us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
             
Reclassification to realized gains   0us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationReclassificationAdjustmentFromAOCIRealizedUponSaleOrLiquidationNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
             
Net foreign currency translation adjustment   0us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
             
Gross unrealized gains on marketable securities, net of tax   8,023us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
             
Reclassification to realized gains, net of tax   (1,934)us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
             
Net unrealized gain on marketable securities, net of taxes   6,089us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
             
Comprehensive income (loss)   8,056us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
             
Comprehensive loss attributable to non-controlling interest   326us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
             
Comprehensive income (loss) attributable to Steel Excel Inc.   8,382us-gaap_ComprehensiveIncomeNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
             
Tax provision on gross unrealized gains   0us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
             
Tax benefit on reclassifications to realized gains (losses)   0us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
             
Valuation Allowance of Deferred Tax Assets | Previously Reported                  
Net income (loss)   4,065us-gaap_ProfitLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Foreign currency translation adjustment   0us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Reclassification to realized gains   0us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationReclassificationAdjustmentFromAOCIRealizedUponSaleOrLiquidationNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Net foreign currency translation adjustment   0us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Gross unrealized gains on marketable securities, net of tax   5,259us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Reclassification to realized gains, net of tax   (1,268)us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Net unrealized gain on marketable securities, net of taxes   3,991us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Comprehensive income (loss)   8,056us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Comprehensive loss attributable to non-controlling interest   326us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Comprehensive income (loss) attributable to Steel Excel Inc.   8,382us-gaap_ComprehensiveIncomeNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Tax provision on gross unrealized gains   (2,764)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Tax benefit on reclassifications to realized gains (losses)   666us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Valuation Allowance of Deferred Tax Assets | Adjustments                  
Net income (loss)   (2,098)us-gaap_ProfitLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Foreign currency translation adjustment   0us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Reclassification to realized gains   0us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationReclassificationAdjustmentFromAOCIRealizedUponSaleOrLiquidationNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Net foreign currency translation adjustment   0us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Gross unrealized gains on marketable securities, net of tax   2,764us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Reclassification to realized gains, net of tax   (666)us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Net unrealized gain on marketable securities, net of taxes   2,098us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Comprehensive income (loss)   0us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Comprehensive loss attributable to non-controlling interest   0us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Comprehensive income (loss) attributable to Steel Excel Inc.   0us-gaap_ComprehensiveIncomeNetOfTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Tax provision on gross unrealized gains   2,764us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Tax benefit on reclassifications to realized gains (losses)   $ (666)us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesTax
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
[1] No tax effect on cumulative translation adjustments
[2] Tax provision on gross unrealized gains: $(548) $0
[3] Tax benefit on reclassifications to realized gains: $91 $0