Supplemental Guarantor Information (Tables)

12 Months Ended

Sep. 30, 2013

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Consolidating Balance Sheet Information

	Beazer Homes USA, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
ASSETS
Cash and cash equivalents	$	499,341	$	6,324	$	1,637	$	(2,843	)	$	504,459
Restricted cash	47,873		1,105		—		—			48,978
Accounts receivable (net of allowance of $1,651)	—		22,339		3		—			22,342
Income tax receivable	2,813		—		—		—			2,813
Owned inventory	—		1,304,694		—		—			1,304,694
Consolidated inventory not owned	—		9,124		—		—			9,124
Investments in unconsolidated entities	773		44,224		—		—			44,997
Deferred tax assets, net	5,253		—		—		—			5,253
Property, plant and equipment, net	—		17,000		—		—			17,000
Investments in subsidiaries	123,600		—		—		(123,600		)	—
Intercompany	1,088,949		—		2,747		(1,091,696		)	—
Other assets	19,602		7,147		380		—			27,129
Total assets	$	1,788,204	$	1,411,957	$	4,767	$	(1,218,139	)	$	1,986,789
LIABILITIES AND STOCKHOLDERS’ EQUITY
Trade accounts payable	$	—	$	83,800	$	—	$	—		$	83,800
Other liabilities	52,009		92,384		1,230		—			145,623
Intercompany	2,747		1,091,792		—		$	(1,094,539	)	—
Obligations related to land not owned under option agreements	—		4,633		—		—			4,633
Total debt (net of discounts of $5,160)	1,492,898		19,285		—		—			1,512,183
Total liabilities	1,547,654		1,291,894		1,230		$	(1,094,539	)	1,746,239
Stockholders’ equity	240,550		120,063		3,537		(123,600		)	240,550
Total liabilities and stockholders’ equity	$	1,788,204	$	1,411,957	$	4,767	$	(1,218,139	)	$	1,986,789

	Beazer Homes USA, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
ASSETS
Cash and cash equivalents	$	481,394	$	8,215	$	646	$	(2,460	)	$	487,795
Restricted cash	252,900		360		—		—			253,260
Accounts receivable (net of allowance of $2,235)	—		24,594		5		—			24,599
Income tax receivable	6,372		—		—		—			6,372
Owned inventory	—		1,099,132		—		—			1,099,132
Consolidated inventory not owned	—		12,420		—		—			12,420
Investments in unconsolidated entities	773		41,305		—		—			42,078
Deferred tax assets, net	6,848		—		—		—			6,848
Property, plant and equipment, net	—		18,974		—		—			18,974
Investments in subsidiaries	63,120		—		—		(63,120		)	—
Intercompany	969,425		—		3,001		(972,426		)	—
Other assets	21,307		7,783		1,650		—			30,740
Total assets	$	1,802,139	$	1,212,783	$	5,302	$	(1,038,006	)	$	1,982,218
LIABILITIES AND STOCKHOLDERS’ EQUITY
Trade accounts payable	$	—	$	69,268	$	—	$	—		$	69,268
Other liabilities	49,354		96,389		1,975		—			147,718
Intercompany	1,098		973,788		—		(974,886		)	—
Obligations related to land not owned under option agreements	—		4,787		—		—			4,787
Total debt (net of discounts of $3,082)	1,489,440		8,758		—		—			1,498,198
Total liabilities	1,539,892		1,152,990		1,975		(974,886		)	1,719,971
Stockholders’ equity	262,247		59,793		3,327		(63,120		)	262,247
Total liabilities and stockholders’ equity	$	1,802,139	$	1,212,783	$	5,302	$	(1,038,006	)	$	1,982,218

Consolidating Statement of Operations Information

	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2013
Total revenue	$	—		$	1,287,577		$	736		$	(736	)	$	1,287,577
Home construction and land sales expenses	41,246			1,030,304			—			(736		)	1,070,814
Inventory impairments and option contract abandonments	—			2,633			—			—			2,633
Gross (loss) profit	(41,246		)	254,640			736			—			214,130
Commissions	—			52,922			—			—			52,922
General and administrative expenses	—			121,035			128			—			121,163
Depreciation and amortization	—			12,784			—			—			12,784
Operating (loss) income	(41,246		)	67,899			608			—			27,261
Equity in loss of unconsolidated entities	—			(113		)	—			—			(113		)
Loss on extinguishment of debt	(4,636		)	—			—			—			(4,636		)
Other (expense) income, net	(59,458		)	1,278			15			—			(58,165		)
(Loss) income before income taxes	(105,340		)	69,064			623			—			(35,653		)
(Benefit from) provision for income taxes	(10,765		)	7,058			218			—			(3,489		)
Equity in loss of subsidiaries	62,411			—			—			(62,411		)	—
(Loss) income from continuing operations	(32,164		)	62,006			405			(62,411		)	(32,164		)
Loss from discontinued operations	—			(1,736		)	32			—			(1,704		)
Equity in loss of subsidiaries	(1,704		)	—			—			1,704			—
Net (loss) income	$	(33,868	)	$	60,270		$	437		$	(60,707	)	$	(33,868	)
	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2012
Total revenue	$	—		$	1,005,677		$	941		$	(941	)	$	1,005,677
Home construction and land sales expenses	60,952			828,368			—			(941		)	888,379
Inventory impairments and option contract abandonments	275			11,935			—			—			12,210
Gross (loss) profit	(61,227		)	165,374			941			—			105,088
Commissions	—			43,585			—			—			43,585
General and administrative expenses	—			109,937			114			—			110,051
Depreciation and amortization	—			13,510			—			—			13,510
Operating (loss) income	(61,227		)	(1,658		)	827			—			(62,058		)
Equity in loss of unconsolidated entities	—			304			—			—			304
Loss on extinguishment of debt	(45,097		)	—			—			—			(45,097		)
Other (expense) income, net	(71,474		)	2,328			27			—			(69,119		)
(Loss) income before income taxes	(177,798		)	974			854			—			(175,970		)
(Benefit from) provision for income taxes	(68,026		)	27,380			299			—			(40,347		)
Equity in loss of subsidiaries	(25,851		)	—			—			25,851			—
(Loss) income from continuing operations	(135,623		)	(26,406		)	555			25,851			(135,623		)
Loss from discontinued operations	—			(9,695		)	(8		)	—			(9,703		)
Equity in loss of subsidiaries	(9,703		)	—			—			9,703			—
Net (loss) income	$	(145,326	)	$	(36,101	)	$	547		$	35,554		$	(145,326	)

Beazer Homes USA, Inc.

Consolidating Statement of Operations Information

(In thousands)

	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2011
Total revenue	$	—		$	742,405		$	1,102		$	(1,102	)	$	742,405
Home construction and land sales expenses	46,382			616,571			—			(1,102		)	661,851
Inventory impairments and option contract abandonments	1,907			30,552			—			—			32,459
Gross (loss) profit	(48,289		)	95,282			1,102			—			48,095
Commissions	—			32,711			—			—			32,711
General and administrative expenses	—			137,261			115			—			137,376
Depreciation and amortization	—			10,253			—			—			10,253
Operating (loss) income	(48,289		)	(84,943		)	987			—			(132,245		)
Equity in income of unconsolidated entities	—			560			—			—			560
Loss on extinguishment of debt	(2,909		)	—			—			—			(2,909		)
Other (expense) income, net	(73,440		)	11,145			71			—			(62,224		)
(Loss) income before income taxes	(124,638		)	(73,238		)	1,058			—			(196,818		)
(Benefit from) provision for income taxes	(46,540		)	49,536			370			—			3,366
Equity in loss of subsidiaries	(122,086		)	—			—			122,086			—
(Loss) income from continuing operations	(200,184		)	(122,774		)	688			122,086			(200,184		)
Loss from discontinued operations	—			(4,672		)	(3		)	—			(4,675		)
Equity in loss of subsidiaries	(4,675		)	—			—			4,675			—
Net (loss) income	$	(204,859	)	$	(127,446	)	$	685		$	126,761		$	(204,859	)

Consolidating Statements of Cash Flow Information

	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2013
Net cash (used in) provided by operating activities	$	(89,306	)	$	(86,300	)	$	964	$	—		$	(174,642	)
Cash flows from investing activities:
Capital expenditures	—			(10,761		)	—		—			(10,761		)
Investments in unconsolidated entities	—			(3,879		)	—		—			(3,879		)
Return of capital from unconsolidated entities	—			510			—		—			510
Increases in restricted cash	(3,460		)	(1,330		)	—		—			(4,790		)
Decreases in restricted cash	208,487			585			—		—			209,072
Net cash provided by (used in) investing activities	205,027			(14,875		)	—		—			190,152
Cash flows from financing activities:
Repayment of debt	(184,250		)	(473		)	—		—			(184,723		)
Proceeds from issuance of new debt	397,082			—			—		—			397,082
Repayment of cash secured loans	(205,000		)	—			—		—			(205,000		)
Debt issuance costs	(5,548		)	—			—		—			(5,548		)
Settlement of unconsolidated entity debt obligations	—			(500		)	—		—			(500		)
Payments for other financing activities	(157		)	—			—		—			(157		)
Advances to/from subsidiaries	(99,901		)	100,257			27		(383		)	—
Net cash (used in) provided by financing activities	(97,774		)	99,284			27		(383		)	1,154
Increased (decrease) in cash and cash equivalents	17,947			(1,891		)	991		(383		)	16,664
Cash and cash equivalents at beginning of period	481,394			8,215			646		(2,460		)	487,795
Cash and cash equivalents at end of period	$	499,341		$	6,324		$	1,637	$	(2,843	)	$	504,459

Beazer Homes USA, Inc.

Consolidating Statements of Cash Flow Information

(In thousands)

	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2012
Net cash (used in) provided by operating activities	$	(110,429	)	$	88,806		$	778		$	—		$	(20,845	)
Cash flows from investing activities:
Capital expenditures	—			(17,363		)	—			—			(17,363		)
Investments in unconsolidated entities	—			(2,407		)	—			—			(2,407		)
Return of capital from unconsolidated entities	—			610			—			—			610
Increases in restricted cash	(2,100		)	(1,160		)	—			—			(3,260		)
Decreases in restricted cash	25,919			1,139			—			—			27,058
Net cash provided by (used in) investing activities	23,819			(19,181		)	—			—			4,638
Cash flows from financing activities:
Repayment of debt	(289,063		)	(1,324		)	—			—			(290,387		)
Proceeds from issuance of new debt	300,000			—			—			—			300,000
Repayment of cash secured loans	(20,000		)	—			—			—			(20,000		)
Debt issuance costs	(10,845		)	—			—			—			(10,845		)
Proceeds from issuance of common stock	60,340			—			—			—			60,340
Proceeds from issuance of TEU prepaid stock purchase contracts, net	88,361			—			—			—			88,361
Proceeds from issuance of TEU amortizing notes	23,500			—			—			—			23,500
Settlement of unconsolidated entity debt obligations	(15,862		)	—			—			—			(15,862		)
Payments for other financing activities	(1,508		)	—			—			—			(1,508		)
Dividends paid	2,300			—			(2,300		)	—			—
Advances to/from subsidiaries	70,058			(70,574		)	1,750			(1,234		)	—
Net cash provided by (used in) financing activities	207,281			(71,898		)	(550		)	(1,234		)	133,599
Increase (decrease) in cash and cash equivalents	120,671			(2,273		)	228			(1,234		)	117,392
Cash and cash equivalents at beginning of period	360,723			10,488			418			(1,226		)	370,403
Cash and cash equivalents at end of period	$	481,394		$	8,215		$	646		$	(2,460	)	$	487,795
	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2011
Net cash (used in) provided by operating activities	$	(53,850	)	$	(126,090	)	$	1,004		$	—		$	(178,936	)
Cash flows from investing activities:
Capital expenditures	—			(20,514		)	—			—			(20,514		)
Investments in unconsolidated entities	—			(1,924		)	—			—			(1,924		)
Increases in restricted cash	(249,728		)	(1,111		)	—			—			(250,839		)
Decreases in restricted cash	11,832			1,149			—			—			12,981
Net cash used in investing activities	(237,896		)	(22,400		)	—			—			(260,296		)
Cash flows from financing activities:
Repayment of debt	(214,005		)	(1,371		)	—			—			(215,376		)
Proceeds from issuance of new debt	246,387			—			—			—			246,387
Proceeds from issuance of cash secured loans	247,368			—			—			—			247,368
Debt issuance costs	(5,172		)	—			—			—			(5,172		)
Payments for other financing activities	(693		)	—			—			—			(693		)
Dividends paid	850			—			(850		)	—			—
Advances to/from subsidiaries	(153,113		)	152,006			64			1,043			—
Net cash provided by (used in) financing activities	121,622			150,635			(786		)	1,043			272,514
(Decrease) increase in cash and cash equivalents	(170,124		)	2,145			218			1,043			(166,718		)
Cash and cash equivalents at beginning of period	530,847			8,343			200			(2,269		)	537,121
Cash and cash equivalents at end of period	$	360,723		$	10,488		$	418		$	(1,226	)	$	370,403