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Condensed Parent Only Financial Statements (Notes)
 12 Months Ended
Sep. 30, 2014
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,
2014
 
September 30,
2013
ASSETS
 
 
 
Cash and cash equivalents
$
3.0

 
$
3.1

Receivable from subsidiaries, net
—

 
22.9

Notes receivable, net
40.0

 
27.3

Income taxes receivable
12.9

 
17.5

Investment in subsidiaries(1)
237.7

 
237.3

Deferred income taxes, net
16.6

 
7.1

Property and equipment, net
3.6

 
3.6

Other assets
4.9

 
4.3

Total assets
$
318.7

 
$
323.1

LIABILITIES AND EQUITY
 
 
 
Liabilities:
 
 
 
Accounts payable and other accrued liabilities
$
8.8

 
$
11.1

Payable to customers
25.8

 
18.7

Payable to lenders under loans
15.0

 
55.0

Payable to subsidiaries, net
61.7

 
—

Senior unsecured notes
45.5

 
45.5

Financial instruments sold, not yet purchased, at fair value
—

 
0.6

Total liabilities
156.8

 
130.9

 
 
 
 
Equity:
 
 
 
INTL FCStone Inc. (Parent Company Only) stockholders’ equity:
 
 
 
Preferred stock, $0.01 par value. Authorized 1,000,000 shares; no shares issued or outstanding
—

 
—

Common stock, $0.01 par value. Authorized 30,000,000 shares; 19,826,635 issued and 18,883,662 outstanding at September 30, 2014 and 19,638,330 issued and 19,209,157 outstanding at September 30, 2013
0.2

 
0.2

Common stock in treasury, at cost - 942,973 shares at September 30, 2014 and 429,173 shares at September 30, 2013
(17.5
)
 
(7.8
)
Additional paid-in capital
229.6

 
224.0

Retained earnings(1)
(50.4
)
 
(24.2
)
Total INTL FCStone Inc. (Parent Company Only) stockholders’ equity
161.9

 
192.2

Total liabilities and equity
$
318.7

 
$
323.1



(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 $195.1 million as of September 30, 2014, respectively, and $149.6 million, as of September 30, 2013, respectively.
Schedule I
INTL FCStone Inc.
Condensed Statements of Operations
Parent Company Only
 
Year Ended September 30,
(in millions)
2014
 
2013
 
2012
Revenues:
 
 
 
 
 
Management fees from affiliates
$
9.5

 
$
7.3

 
$
7.1

Consulting fees
1.6

 
1.6

 
0.2

Interest income
4.3

 
3.6

 
2.1

Other income(2)
—

 
1.9

 
0.1

Total revenues
15.4

 
14.4

 
9.5

Interest expense
10.6

 
7.1

 
5.6

Net revenues
4.8

 
7.3

 
3.9

Non-interest expenses:
 
 
 
 
 
Compensation and benefits
29.8

 
30.5

 
12.4

Clearing and related expenses
0.3

 
0.5

 
0.3

Introducing broker commissions
0.3

 
0.5

 
—

Communication and data services
1.3

 
0.9

 
0.6

Occupancy and equipment rental
2.0

 
1.4

 
1.0

Professional fees
5.0

 
2.3

 
3.1

Travel and business development
1.1

 
1.2

 
1.4

Depreciation and amortization
1.8

 
1.5

 
1.2

Bad debts and impairments
0.1

 
—

 
2.2

Other
6.4

 
6.3

 
5.4

Total non-interest expenses
48.1

 
45.1

 
27.6

Loss from continuing operations, before tax
(43.3
)
 
(37.8
)
 
(23.7
)
Income tax benefit
17.1

 
13.2

 
9.2

Net loss
$
(26.2
)
 
$
(24.6
)
 
$
(14.5
)

(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 $45.5 million, $43.9 million, and $27.3 million, for the years ended September 30, 2014, 2013 and 2012, respectively.

Certain amounts previously reported have been reclassified to conform to the current period presentation.
Schedule I
INTL FCStone Inc.
Condensed Statements of Cash Flows
Parent Company Only

 
Year Ended September 30,
(in millions)
2014
 
2013
 
2012
Cash flows from operating activities:
 
 
 
 
 
Net loss
$
(26.2
)
 
$
(24.6
)
 
$
(14.5
)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
 
 
 
 
 
Depreciation and amortization
1.8

 
1.5

 
1.2

Provision for impairments
0.1

 
—

 
2.2

Deferred income taxes
(9.6
)
 
(6.1
)
 
(0.1
)
Amortization of debt issuance costs and debt discount
0.8

 
0.5

 
0.5

Amortization of share-based compensation expense
4.3

 
9.3

 
5.9

Changes in operating assets and liabilities:
 
 
 
 
 
Due to/from subsidiaries
84.6

 
(2.8
)
 
21.7

Notes receivable, net
(12.8
)
 
(17.1
)
 
(10.2
)
Income taxes receivable
4.6

 
(3.2
)
 
7.1

Financial instruments owned, at fair value
—

 
1.5

 
1.7

Other assets
(1.1
)
 
1.7

 
(0.3
)
Accounts payable and other accrued liabilities
(1.1
)
 
1.4

 
(2.2
)
Payable to customers
7.1

 
18.0

 
0.7

Financial instruments sold, not yet purchased, at fair value
(0.6
)
 
(24.7
)
 
(33.4
)
Net cash (used in) provided by operating activities
51.9

 
(44.6
)
 
(19.7
)
Cash flows from investing activities:
 
 
 
 
 
Capital contribution in affiliates
(0.5
)
 
(11.5
)
 
(12.5
)
Purchase of property and equipment
(1.8
)
 
(0.8
)
 
(2.7
)
Net cash used in investing activities
(2.3
)
 
(12.3
)
 
(15.2
)
Cash flows from financing activities:
 
 
 
 
 
Payable to lenders under loans
(40.0
)
 
7.0

 
48.0

Proceeds from issuance of senior unsecured notes
—

 
45.5

 
—

Payments related to earn-outs on acquisitions
(1.1
)
 
—

 
—

Share repurchase
(9.7
)
 
(4.0
)
 
(4.0
)
Debt issuance costs
(0.2
)
 
(3.2
)
 
(0.1
)
Exercise of stock options
1.4

 
1.5

 
1.9

Income tax benefit on stock options and awards
(0.1
)
 
0.1

 
0.2

Net cash provided by (used in) financing activities
(49.7
)
 
46.9

 
46.0

Net (decrease) increase in cash and cash equivalents
(0.1
)
 
(10.0
)
 
11.1

Cash and cash equivalents at beginning of period
3.1

 
13.1

 
2.0

Cash and cash equivalents at end of period
$
3.0

 
$
3.1

 
$
13.1

Supplemental disclosure of cash flow information:
 
 
 
 
 
Cash paid for interest
$
6.9

 
$
3.0

 
$
2.1

Income taxes (received) paid, net of cash refunds
$
(5.3
)
 
$
(1.6
)
 
$
0.1

Supplemental disclosure of non-cash investing and financing activities:
 
 
 
 
 
Additional consideration payable related to acquisitions
$
(3.0
)
 
$
5.6

 
$
—