Condensed Parent Only Financial Statements [Schedule]

12 Months Ended

Sep. 30, 2012

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Condensed Financial Information of Parent Company Only Disclosure [Text Block]

Schedule I

INTL FCStone Inc.

Condensed Balance Sheets

Parent Company Only

(in millions)	September 30, 2012			September 30, 2011
ASSETS
Cash and cash equivalents	$	13.1		$	2.0
Receivables from subsidiaries	20.1			43.9
Notes receivable, net	10.2			—
Income taxes receivable	14.3			21.4
Financial instruments owned, at fair value	1.5			3.2
Investment in subsidiaries(1)	220.1			207.9
Deferred income taxes	0.9			0.8
Property and equipment, net	4.3			2.6
Goodwill and intangible assets, net	—			0.3
Other assets	3.4			3.5
Total assets	$	287.9		$	285.6
LIABILITIES AND EQUITY
Liabilities:
Accounts payable and other accrued liabilities	$	4.2		$	6.4
Payables to customers	0.7			—
Payables to lenders under loans	48.0			—
Financial instruments sold, not yet purchased, at fair value	25.3			58.7
Total liabilities	78.2			65.1
Equity:
INTL FCStone Inc. (Parent Company Only) stockholders’ equity:
Preferred stock, $.01 par value. Authorized 1,000,000 shares; no shares issued or outstanding	—			—
Common stock, $.01 par value. Authorized 30,000,000 shares; 19,214,219 issued and 18,984,951 outstanding at September 30, 2012 and 18,653,964 issued and 18,642,407 outstanding at September 30, 2011	0.2			0.2
Common stock in treasury, at cost - 229,064 shares at September 30, 2012 and 11,557 shares at September 30, 2011	(4.1		)	(0.1		)
Additional paid-in capital	213.2			205.0
Retained earnings(1)	0.4			15.4
Total INTL FCStone Inc. (Parent Company Only) stockholders’ equity	209.7			220.5
Total liabilities and equity	$	287.9		$	285.6

⁽¹⁾Within the Condensed Balance Sheets and Condensed Statements of Operations of INTL FCStone Inc. - Parent Company Only, the Company has accounted for its investment in wholly owned subsidiaries using the cost method of accounting. Under this method, the Company's share of the earnings or losses of such subsidiaries are not included in the Condensed Balance Sheet or Condensed Statements of Operations. If the accounting for its investment in wholly owned subsidiaries were presented under the equity method of accounting, investment in subsidiaries and retained earnings would each increase by $111.6 million as of September 30, 2012, respectively, and $81.8 million as of September 30, 2011, respectively.

Schedule I

INTL FCStone Inc.

Condensed Statements of Operations

Parent Company Only

	Year Ended September 30,
(in millions)	2012			2011			2010
Revenues:
Trading gains, net	$	7.1		$	3.1		$	2.5
Commission and clearing fees	—			—			0.9
Interest income	2.1			4.3			1.7
Other income(2)	0.3			0.4			13.9
Total revenues	9.5			7.8			19.0
Interest expense	5.6			9.7			6.3
Net revenues	3.9			(1.9		)	12.7
Non-interest expenses:
Compensation and benefits	12.4			8.6			10.2
Clearing and related expenses	0.3			0.1			0.1
Introducing broker commissions	—			0.2			0.2
Communication and data services	0.6			0.5			0.5
Occupancy and equipment rental	1.0			1.2			0.8
Professional fees	3.1			3.8			1.3
Depreciation and amortization	1.2			0.6			—
Bad debts and impairments	2.2			—			(1.1		)
Other	6.8			(0.5		)	3.1
Total non-interest expenses	27.6			14.5			15.1
Loss from continuing operations, before tax	(23.7		)	(16.4		)	(2.4		)
Income tax benefit	9.2			6.4			5.7
Net (loss) income	$	(14.5	)	$	(10.0	)	$	3.3

⁽²⁾Within the Condensed Balance Sheets and Condensed Statements of Operations of INTL FCStone Inc. - Parent Company Only, the Company has accounted for its investment in wholly owned subsidiaries using the cost method of accounting. Under this method, the Company's share of the earnings or losses of such subsidiaries are not included in the Condensed Balance Sheet or Condensed Statements of Operations. If the accounting for its investment in wholly owned subsidiaries were presented under the equity method of accounting, revenues would include income from investment in subsidiaries of $29.5 million, $47.3 million and $2.1 million, for the years ended September 30, 2012, 2011 and 2010, respectively.

Schedule I

INTL FCStone Inc.

Condensed Statements of Cash Flows

Parent Company Only

	Year Ended September 30,
(in millions)	2012			2011			2010
Cash flows from operating activities:
Net (loss) income	$	(14.5	)	$	(10.0	)	$	3.3
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	1.2			0.6			—
Provision for impairments	2.2			—			—
Deferred income taxes	(0.1		)	1.1			(1.6		)
Amortization of debt issuance costs and debt discount	0.5			0.2			0.2
Convertible debt interest settled in common stock upon conversion	—			0.2			—
Amortization of stock-based compensation expense	5.9			2.3			1.9
Gain on acquisition of INTL Provident	—			(0.4		)	—
Impairment of INTL Sieramet, LLC	—			—			(1.1		)
Changes in operating assets and liabilities:
Receivables from subsidiaries	21.7			35.7			(6.5		)
Notes receivable, net	(10.2		)	—			—
Income taxes receivable	7.1			(13.6		)	(0.5		)
Financial instruments owned, at fair value	1.7			(0.4		)	(2.8		)
Other assets	(0.3		)	(0.8		)	(0.3		)
Accounts payable and other accrued liabilities	(2.2		)	1.7			(1.3		)
Payables to customers	0.7			—			—
Financial instruments sold, not yet purchased, at fair value	(33.4		)	(0.5		)	37.1
Net cash provided by operating activities	(19.7		)	16.1			28.4
Cash flows from investing activities:
Cash paid for acquisitions, net	—			—			(5.0		)
Capital contribution in affiliates	(12.5		)	(1.0		)	(0.7		)
Purchase of property and equipment	(2.7		)	(1.7		)	—
Net cash used in investing activities	(15.2		)	(2.7		)	(5.7		)
Cash flows from financing activities:
Payable to lenders under loans and overdrafts	48.0			(11.9		)	(23.0		)
Share repurchase	(4.0		)	—			—
Debt issuance costs	(0.1		)	(1.2		)	—
Exercise of stock options	1.9			1.3			0.7
Income tax benefit on stock options and awards	0.2			—			—
Net cash provided by (used in) financing activities	46.0			(11.8		)	(22.3		)
Net increase in cash and cash equivalents	11.1			1.6			0.4
Cash and cash equivalents at beginning of period	2.0			0.4			—
Cash and cash equivalents at end of period	$	13.1		$	2.0		$	0.4
Supplemental disclosure of cash flow information:
Cash paid for interest	$	2.1		$	3.0		$	3.8
Income taxes paid (received), net of cash refunds	$	0.1		$	10.8		$	(1.7	)
Supplemental disclosure of non-cash investing and financing activities:
Conversion of subordinated notes to common stock, net	$	—		$	16.7		$	—