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Temporary Equity | 3 Months Ended
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Dec. 31, 2015
Temporary Equity Disclosure [Abstract] |
TEMPORARY EQUITY | NOTE 6: TEMPORARY EQUITY The following table provides a summary of the activity in our temporary equity balances during the three-month periods ended December 31, 2015 and 2014:
| Common Stock, Subject to Possible Redemption |  | Redeemable Noncontrolling Interest |  | Total Temporary Equity
| (in thousands)
Balance as of September 30, 2014 | $ | — |  |  | $ | 22,800 |  |  | $ | 22,800 |
Net loss attributable to redeemable noncontrolling interest | — |  |  | (1,934 | ) |  | (1,934 | )
Foreign currency translation adjustment attributable to redeemable noncontrolling interest | — |  |  | (2,402 | ) |  | (2,402 | )
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 86 |  |  | 86 |
Balance as of December 31, 2014 | $ | — |  |  | $ | 18,550 |  |  | $ | 18,550 |
Balances as of September 30, 2015 | $ | 11,696 |  |  | $ | 3,235 |  |  | $ | 14,931 |
Net loss attributable to redeemable noncontrolling interest | — |  |  | (792 | ) |  | (792 | )
Foreign currency translation adjustment attributable to redeemable noncontrolling interest | — |  |  | (65 | ) |  | (65 | )
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 1 |  |  | 1 |
Balances as of December 31, 2015 | $ | 11,696 |  |  | $ | 2,379 |  |  | $ | 14,075 |
Common Stock, Subject to Possible Redemption On February 19, 2015, we completed the acquisition of 12 pawn stores in Central Texas doing business under the "Cash Pawn" brand. The aggregate purchase price for the acquisition was $16.5 million, comprised of $5.0 million cash and 1,168,456 shares of our Class A Non-voting Common Stock (the "Shares"), valued at $10.01 per share less a $0.2 million Holding Period Adjustment discussed below. The Shares were issued in an unregistered private placement transaction pursuant to Section 4(a)(2) of the Securities Act of 1933 to a small number of related individuals and entities (the "Sellers") who were either "accredited investors" or "sophisticated investors." On the first anniversary of the closing date, the Sellers have the right to require us to repurchase the Shares for an aggregate price of $11.8 million (the "Put Option"). The Sellers may terminate the Put Option, in whole or in part, at any time. The Sellers are required to hold the Shares for a period of six months following the termination of the Put Option or such later date when we are in compliance with Rule 144(c) (the "Holding Period"). If the trading price of the Class A Non-voting Common Stock at the end of the Holding Period is less than $10.06 per share (the average closing sales price of the stock on The Nasdaq Stock Market for the five trading days immediately preceding the closing), then we will make an additional cash payment to the Sellers equal to the aggregate deficit, but such payment will not exceed $1.0 million. If the trading price of the Class A Non-voting Common Stock at the end of the Holding Period is more than $10.06 per share, then we will receive from the Sellers (either in cash or by returning a portion of the Shares) an amount equal to 50% of the aggregate excess, but such payment will not exceed $1.0 million (the "Holding Period Adjustment"). As of December 31, 2015, the Sellers had not terminated the Put Option in whole or in part. The Put Option is not accounted for separately from the Shares and does not require bifurcation. The Shares are accounted for as common stock, subject to possible redemption under FASB ASC 480 Distinguishing Liabilities from Equity and are included in temporary equity in our condensed consolidated balance sheet as of December 31, 2015. The Holding Period Adjustment is accounted for as a contingent consideration asset under FASB ASC 805 Business Combinations, will be adjusted to fair value in subsequent reporting periods, and is recorded in our condensed consolidated balance sheet at its estimated fair value under "Other assets, net" as of December 31, 2015. See Note 10 for additional information regarding the Holding Period Adjustment. Grupo Finmart On January 30, 2012, we acquired a 60% interest in Grupo Finmart. On June 30, 2014, we acquired an additional 16% of the ordinary shares outstanding of Grupo Finmart, increasing our ownership percentage to 76%. On August 31, 2015, we acquired an additional 18% of the outstanding ordinary shares of Grupo Finmart, increasing our ownership percentage to 94%. The holders of the remaining 6% of the outstanding ordinary shares of Grupo Finmart have the right, exercisable once in fiscal 2016 and once in fiscal 2017, to require us to purchase their remaining shares at a purchase price based on an independent valuation of the business.

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