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Condensed Parent Only Financial Statements (Notes) | 12 Months Ended
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Sep. 30, 2018
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, 2018 |  | September 30, 2017
ASSETS |  |  |
Cash and cash equivalents | $ | 1.8 |  |  | $ | 2.0 |
Receivable from subsidiaries, net | 23.3 |  |  | 3.8 |
Notes receivable, net | 1.8 |  |  | 4.8 |
Income taxes receivable | 14.9 |  |  | 8.6 |
Investment in subsidiaries(1) | 318.0 |  |  | 312.3 |
Financial instruments owned, at fair value | 4.4 |  |  | — |
Deferred income taxes, net | 8.8 |  |  | 26.5 |
Property and equipment, net | 25.9 |  |  | 24.8 |
Other assets | 7.6 |  |  | 7.6 |
Total assets | $ | 406.5 |  |  | $ | 390.4 |
LIABILITIES AND EQUITY |  |  |
Liabilities: |  |  |
Accounts payable and other accrued liabilities | $ | 23.0 |  |  | $ | 19.8 |
Payable to clients | 1.7 |  |  | 2.1 |
Payable to lenders under loans | 209.4 |  |  | 152.0 |
Payable to subsidiaries, net | — |  |  | 49.4 |
Financial instruments sold, not yet purchased, at fair value | 59.3 |  |  | 25.3 |
Total liabilities | 293.4 |  |  | 248.6 |
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; 21,030,497 issued and 18,908,540 outstanding at September 30, 2018 and 20,855,243 issued and 18,733,286 outstanding at September 30, 2017 | 0.2 |  |  | 0.2 |
Common stock in treasury, at cost - 2,121,957 shares at September 30, 2018 and 2017 | (46.3 | ) |  | (46.3 | )
Additional paid-in capital | 267.5 |  |  | 259.0 |
Retained earnings(1) | (108.3 | ) |  | (71.1 | )
Total INTL FCStone Inc. (Parent Company Only) stockholders’ equity | 113.1 |  |  | 141.8 |
Total liabilities and equity | $ | 406.5 |  |  | $ | 390.4 |
(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 $425.3 million as of September 30, 2018, respectively, and $332.6 million, as of September 30, 2017, respectively. Schedule I INTL FCStone Inc. Condensed Statements of Operations Parent Company Only
| Year Ended September 30,
(in millions) | 2018 |  | 2017 |  | 2016
Revenues: |  |  |  |  |
Management fees from affiliates | $ | 40.4 |  |  | $ | 39.1 |  |  | $ | 30.1 |
Trading (losses) gains, net | — |  |  | (1.0 | ) |  | 0.7 |
Consulting fees | — |  |  | — |  |  | 2.2 |
Interest income | 2.3 |  |  | 1.2 |  |  | 1.8 |
Dividend income from subsidiaries(2) | 41.9 |  |  | 52.7 |  |  | 31.0 |
| 84.6 |  |  | 92.0 |  |  | 65.8 |
Interest expense | 15.7 |  |  | 14.4 |  |  | 13.4 |
Net revenues | 68.9 |  |  | 77.6 |  |  | 52.4 |
Non-interest expenses: |  |  |  |  |
Compensation and benefits | 73.0 |  |  | 60.3 |  |  | 52.8 |
Clearing and related expenses | 1.1 |  |  | 1.2 |  |  | 1.7 |
Introducing broker commissions | — |  |  | — |  |  | 0.6 |
Trade systems and market information(3) | 5.8 |  |  | 6.4 |  |  | 5.6 |
Occupancy and equipment rental | 2.6 |  |  | 2.5 |  |  | 2.8 |
Professional fees | 6.7 |  |  | 3.7 |  |  | 4.8 |
Travel and business development | 2.6 |  |  | 2.7 |  |  | 1.7 |
Non-trading technology and support(3) | 9.1 |  |  | 7.4 |  |  | 4.7 |
Depreciation and amortization | 4.8 |  |  | 3.3 |  |  | 2.5 |
Communications(3) | 0.9 |  |  | 0.9 |  |  | 1.1 |
Bad debts | — |  |  | — |  |  | 0.2 |
Management services fees to affiliates | — |  |  | — |  |  | 1.2 |
Other(3) | 6.9 |  |  | 5.6 |  |  | 7.0 |
Total non-interest expenses | 113.5 |  |  | 94.0 |  |  | 86.7 |
Gain on acquisition | — |  |  | — |  |  | 6.2 |
Loss from operations, before tax | (44.6 | ) |  | (16.4 | ) |  | (28.1 | )
Income tax benefit | 7.4 |  |  | 26.8 |  |  | 24.7 |
Net (loss) income | $ | (37.2 | ) |  | $ | 10.4 |  |  | $ | (3.4 | )
(2) W ithin 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 a loss from investment in subsidiaries of $4.0 million for the year ended September 30, 2017, and income from investment in subsidiaries of $92.7 million and $58.1 million for the years ended September 30, 2018 and 2016, respectively. (3) During the year ended September 30, 2018, the Company separately classified non-trading technology and support costs that were previously included within ‘Other’ on the Condensed Statements of Operations of INTL FCStone Inc. - Parent Company Only. Additionally, during the year ended September 30, 2018, the Company separately classified communications related expenses separately from trading systems and market information related costs. In performing these reclassifications, the Company has made immaterial, retrospective adjustments to conform to the current period presentation. For the years ended September 30, 2017 and 2016, ‘Other’ expenses included $7.4 million and $4.7 million, respectively, of expenses that are now included within ‘Non-trading technology and support’ on the Condensed Statements of Operations of INTL FCStone Inc. - Parent Company Only. For the years ended September 30, 2017 and 2016, ‘Trading systems and market information’ included $0.9 million and $1.1 million, respectively, of expenses that are now included within ‘Communications’ on the Condensed Statements of Operations of INTL FCStone Inc. - Parent Company Only. Schedule I INTL FCStone Inc. Condensed Statements of Cash Flows Parent Company Only
| Year Ended September 30,
(in millions) | 2018 |  | 2017 |  | 2016
Cash flows from operating activities: |  |  |  |  |
Net (loss) income | $ | (37.2 | ) |  | $ | 10.4 |  |  | $ | (3.4 | )
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: |  |  |  |  |
Depreciation and amortization | 4.8 |  |  | 3.3 |  |  | 2.5 |
Provision for impairments | — |  |  | — |  |  | 0.2 |
Deferred income taxes | 18.0 |  |  | (10.7 | ) |  | (3.3 | )
Amortization and extinguishment of debt issuance costs | 0.7 |  |  | 1.7 |  |  | 1.0 |
Amortization of share-based compensation expense | 6.1 |  |  | 5.5 |  |  | 5.1 |
Gain on acquisition | — |  |  | — |  |  | (6.2 | )
Changes in operating assets and liabilities: |  |  |  |  |
Deposits and receivables from broker-dealers, clearing organizations, and counterparties | — |  |  | 2.9 |  |  | (2.8 | )
Receivables from subsidiaries, net | (0.8 | ) |  | (0.3 | ) |  | (3.1 | )
Due to/from subsidiaries | (68.6 | ) |  | 27.0 |  |  | (86.6 | )
Notes receivable, net | 2.9 |  |  | 2.1 |  |  | 39.1 |
Income taxes receivable | (6.6 | ) |  | 5.4 |  |  | 10.3 |
Financial instruments owned, at fair value | (4.4 | ) |  | 1.3 |  |  | 1.7 |
Other assets | (0.7 | ) |  | 7.8 |  |  | 0.3 |
Accounts payable and other accrued liabilities | 8.6 |  |  | (7.8 | ) |  | 0.4 |
Payable to clients | (0.3 | ) |  | (2.5 | ) |  | (26.1 | )
Financial instruments sold, not yet purchased, at fair value | 34.0 |  |  | (10.6 | ) |  | 35.9 |
Net cash (used in) provided by operating activities | (43.5 | ) |  | 35.5 |  |  | (35.0 | )
Cash flows from investing activities: |  |  |  |  |
Capital contribution in affiliates | (4.5 | ) |  | — |  |  | (48.4 | )
Purchase of property and equipment | (5.9 | ) |  | (6.1 | ) |  | (5.5 | )
Net cash used in investing activities | (10.4 | ) |  | (6.1 | ) |  | (53.9 | )
Cash flows from financing activities: |  |  |  |  |
Net change in lenders under loans | 58.2 |  |  | 13.5 |  |  | 108.5 |
Payments of notes payable | (0.8 | ) |  | (0.8 | ) |  | (0.8 | )
Repayment of senior unsecured notes | — |  |  | (45.5 | ) |  | — |
Deferred payments on acquisitions | (5.5 | ) |  | — |  |  | (2.9 | )
Share repurchase | — |  |  | — |  |  | (19.5 | )
Debt issuance costs | — |  |  | — |  |  | (1.9 | )
Exercise of stock options | 2.6 |  |  | 3.4 |  |  | 3.5 |
Withholding taxes on stock option exercises | (0.8 | ) |  | — |  |  | — |
Income tax benefit on stock options and awards | — |  |  | 0.7 |  |  | 0.8 |
Net cash provided by (used in) financing activities | 53.7 |  |  | (28.7 | ) |  | 87.7 |
Net (decrease) increase in cash and cash equivalents | (0.2 | ) |  | 0.7 |  |  | (1.2 | )
Cash and cash equivalents at beginning of period | 2.0 |  |  | 1.3 |  |  | 2.5 |
Cash and cash equivalents at end of period | $ | 1.8 |  |  | $ | 2.0 |  |  | $ | 1.3 |
Supplemental disclosure of cash flow information: |  |  |  |  |
Cash paid for interest | $ | 15.0 |  |  | $ | 8.2 |  |  | $ | 9.0 |
Income taxes (received) paid, net of cash refunds | $ | (18.4 | ) |  | $ | (22.3 | ) |  | $ | (33.8 | )
Supplemental disclosure of non-cash investing and financing activities: |  |  |  |  |
Additional consideration payable related to acquisitions | $ | — |  |  | $ | (0.2 | ) |  | $ | (0.4 | )

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.7-05(c)(Schedule II)) -URI http://asc.fasb.org/extlink&oid=6879921&loc=d3e569147-122900 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=96868048&loc=d3e5283-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 235 -Section S99 -Paragraph 2 -Subparagraph (SX 210.9-06) -URI http://asc.fasb.org/extlink&oid=6882215&loc=d3e537971-122884 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section S99 -Paragraph 6 -Subparagraph (SX 210.5-04(c)(Schedule I)) -URI http://asc.fasb.org/extlink&oid=27047687&loc=d3e5864-122674 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24072-122690 + Details
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