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Condensed Parent Only Financial Statements (Notes)
 12 Months Ended
Sep. 30, 2016
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,
2016
 
September 30,
2015
ASSETS
 
 
 
Cash and cash equivalents
$
1.3

 
$
2.5

Deposits and receivables from broker-dealers, clearing organizations and counterparties
2.9

 
—

Receivable from subsidiaries, net
3.6

 
0.4

Notes receivable, net
6.9

 
46.4

Income taxes receivable
14.0

 
24.3

Investment in subsidiaries(1)
316.3

 
286.0

Financial instruments owned, at fair value
1.3

 
3.0

Deferred income taxes, net
15.7

 
12.0

Property and equipment, net
12.7

 
9.2

Other assets
17.2

 
13.1

Total assets
$
391.9

 
$
396.9

LIABILITIES AND EQUITY
 
 
 
Liabilities:
 
 
 
Accounts payable and other accrued liabilities
$
27.7

 
$
29.3

Payable to customers
4.6

 
30.7

Payable to lenders under loans
139.3

 
31.6

Payable to subsidiaries, net
17.1

 
123.7

Senior unsecured notes
45.5

 
45.5

Financial instruments sold, not yet purchased, at fair value
35.9

 
—

Total liabilities
270.1

 
260.8

 
 
 
 
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; 20,557,175 issued and 18,435,218 outstanding at September 30, 2016 and 20,184,556 issued and 18,812,803 outstanding at September 30, 2015
0.2

 
0.2

Common stock in treasury, at cost - 2,121,957 shares at September 30, 2016 and 1,371,753 shares at September 30, 2015
(46.3
)
 
(26.8
)
Additional paid-in capital
249.4

 
240.8

Retained earnings(1)
(81.5
)
 
(78.1
)
Total INTL FCStone Inc. (Parent Company Only) stockholders’ equity
121.8

 
136.1

Total liabilities and equity
$
391.9

 
$
396.9



(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 $336.6 million as of September 30, 2016, respectively, and $278.5 million, as of September 30, 2015, respectively.
Schedule I
INTL FCStone Inc.
Condensed Statements of Operations
Parent Company Only
 
Year Ended September 30,
(in millions)
2016
 
2015
 
2014
Revenues:
 
 
 
 
 
Management fees from affiliates
$
30.1

 
$
26.6

 
$
9.5

Trading gains, net
0.7

 
3.2

 
—

Consulting fees
2.2

 
2.1

 
1.6

Interest income
1.8

 
4.6

 
4.3

Dividend income from subsidiaries(2)
31.0

 
6.0

 
—

 
65.8

 
42.5

 
15.4

Interest expense
13.4

 
12.7

 
10.6

Net revenues
52.4

 
29.8

 
4.8

Non-interest expenses:
 
 
 
 
 
Compensation and benefits
52.8

 
43.5

 
29.8

Clearing and related expenses
1.7

 
1.2

 
0.3

Introducing broker commissions
0.6

 
0.5

 
0.3

Communication and data services
6.7

 
5.7

 
1.3

Occupancy and equipment rental
2.8

 
2.1

 
2.0

Professional fees
4.8

 
4.6

 
5.0

Travel and business development
1.7

 
1.4

 
1.1

Depreciation and amortization
2.5

 
1.8

 
1.8

Bad debts and impairments
0.2

 
1.6

 
0.1

Management services fees to affiliates
1.2

 
4.3

 
2.9

Other
11.7

 
10.2

 
3.5

Total non-interest expenses
86.7

 
76.9

 
48.1

Gain on acquisition
6.2

 
—

 
—

Loss from continuing operations, before tax
(28.1
)
 
(47.1
)
 
(43.3
)
Income tax benefit
24.7

 
19.4

 
17.1

Net loss
$
(3.4
)
 
$
(27.7
)
 
$
(26.2
)

(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 $58.1 million, $83.4 million, and $45.5 million, for the years ended September 30, 2016, 2015, and 2014, respectively.
Schedule I
INTL FCStone Inc.
Condensed Statements of Cash Flows
Parent Company Only

 
Year Ended September 30,
(in millions)
2016
 
2015
 
2014
Cash flows from operating activities:
 
 
 
 
 
Net loss
$
(3.4
)
 
$
(27.7
)
 
$
(26.2
)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
 
 
 
 
 
Depreciation and amortization
2.5

 
1.8

 
1.8

Provision for impairments
0.2

 
1.6

 
0.1

Deferred income taxes
(3.3
)
 
4.6

 
(9.6
)
Amortization of debt issuance costs and debt discount
1.0

 
0.8

 
0.8

Amortization of share-based compensation expense
5.1

 
3.6

 
4.3

Gain on acquisition
(6.2
)
 
—

 
—

Changes in operating assets and liabilities:
 
 
 
 
 
Deposits and receivables from broker-dealers, clearing organizations, and counterparties
(2.8
)
 
—

 
—

Receivables from subsidiaries, net
(3.1
)
 
—

 
—

Due to/from subsidiaries
(86.6
)
 
33.2

 
84.6

Notes receivable, net
39.1

 
(7.8
)
 
(12.8
)
Income taxes receivable
10.3

 
(11.4
)
 
4.6

Financial instruments owned, at fair value
1.7

 
(3.0
)
 
—

Other assets
0.3

 
(3.9
)
 
(1.1
)
Accounts payable and other accrued liabilities
0.4

 
12.6

 
(1.1
)
Payable to customers
(26.1
)
 
4.9

 
7.1

Financial instruments sold, not yet purchased, at fair value
35.9

 
—

 
(0.6
)
Net cash (used in) provided by operating activities
(35.0
)
 
9.3

 
51.9

Cash flows from investing activities:
 
 
 
 
 
Capital contribution in affiliates
(48.4
)
 
(22.4
)
 
(0.5
)
Capital withdrawals from affiliates
—

 
7.8

 
—

Purchase of property and equipment
(5.5
)
 
(7.8
)
 
(1.8
)
Net cash used in investing activities
(53.9
)
 
(22.4
)
 
(2.3
)
Cash flows from financing activities:
 
 
 
 
 
Payable to lenders under loans
108.5

 
13.0

 
(40.0
)
Proceeds from note payable
—

 
4.0

 
—

Payments of notes payable
(0.8
)
 
(0.4
)
 
—

Payments related to earn-outs on acquisitions
(2.9
)
 
(2.2
)
 
(1.1
)
Share repurchase
(19.5
)
 
(4.7
)
 
(9.7
)
Debt issuance costs
(1.9
)
 
(0.1
)
 
(0.2
)
Exercise of stock options
3.5

 
2.5

 
1.4

Income tax benefit on stock options and awards
0.8

 
0.5

 
(0.1
)
Net cash provided by (used in) financing activities
87.7

 
12.6

 
(49.7
)
Net (decrease) increase in cash and cash equivalents
(1.2
)
 
(0.5
)
 
(0.1
)
Cash and cash equivalents at beginning of period
2.5

 
3.0

 
3.1

Cash and cash equivalents at end of period
$
1.3

 
$
2.5

 
$
3.0

Supplemental disclosure of cash flow information:
 
 
 
 
 
Cash paid for interest
$
9.0

 
$
11.9

 
$
6.9

Income taxes (received) paid, net of cash refunds
$
(33.8
)
 
$
(12.9
)
 
$
(5.3
)
Supplemental disclosure of non-cash investing and financing activities:
 
 
 
 
 
Additional consideration payable related to acquisitions
$
(0.4
)
 
$
1.9

 
$
(3.0
)