Discontinued Operations (Tables)

3 Months Ended

Dec. 31, 2014

Photovoltaics Business

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule of Discontinued Operations, Balance Sheet and Income Statement

The following table presents the statements of operations for the discontinued operations of the Photovoltaics Business

from October 1, 2014 to December 10, 2014 and for the three months ended December 31, 2013.

(in thousands)	For the three months ended December 31,
	2014			2013
Revenue	$	12,614		$	20,919
Cost of revenue	8,245			13,180
Gross profit	4,369			7,739
Operating expense	2,703			1,549
Other income	779			—
Gain on sale of discontinued operations	87,022			—
Income from discontinued operations before income tax	89,467			6,190
Income tax expense	(30,203		)	(2,347		)
Income from discontinued operations, net of tax	$	59,264		$	3,843

The following table presents the aggregate carrying amounts of the major classes of assets and liabilities related to the Photovoltaics business as of December 31, 2014 and September 30, 2014.

	As of		As of
(in thousands)	December 31, 2014		September 30, 2014
Assets of discontinued operations:
Accounts receivable, net of allowance of $0	$	—	$	17,827
Inventory	—		7,203
Prepaid expenses and other current assets	—		1,512
Current assets of discontinued operations	—		26,542
Property, plant and equipment, net	—		26,660
Goodwill	—		20,384
Other non-current assets, net	—		254
Non-current assets of discontinued operations	—		47,298
Total assets of discontinued operations	$	—	$	73,840
Liabilities of discontinued operations:
Accounts payable	$	—	$	4,640
Accrued expenses and other current liabilities	—		5,398
Current liabilities of discontinued operations	—		10,038
Asset retirement obligations	—		720
Non-current liabilities of discontinued operations	—		720
Total liabilities of discontinued operations	$	—	$	10,758

Digital Products Business

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule of Discontinued Operations, Balance Sheet and Income Statement

The following table presents the statements of operations for the discontinued operations of the Digital Products Business:

(in thousands)	For the three months ended December 31,
	2014			2013
Revenue	$	11,815		$	8,629
Cost of revenue	9,112			8,624
Gross profit	2,703			5
Operating expense	2,712			3,346
Loss from discontinued operations before income tax	(9		)	(3,341		)
Income tax benefit	3			1,267
Loss from discontinued operations	$	(6	)	$	(2,074	)

The following table presents the aggregate carrying amounts of the major classes of assets and liabilities related to the Digital Products Business as of December 31, 2014 and September 30, 2014.

	As of		As of
(in thousands)	December 31, 2014		September 30, 2014
Assets held for sale:
Accounts receivable, net of allowance of $25 and $17, respectively	$	9,992	$	14,268
Inventory	2,905		3,225
Prepaid expenses and other current assets	30		30
Current assets of discontinued operations	12,927		17,523
Property, plant and equipment, net	7,795		7,881
Other intangible assets, net	1,028		1,060
Non-current assets of discontinued operations	8,823		8,941
Total assets of discontinued operations	$	21,750	$	26,464
Liabilities held for sale:
Accounts payable	7,894		10,848
Accrued expenses and other current liabilities	11		38
Current liabilities of discontinued operations	$	7,905	$	10,886