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Fair Value Measurements (Tables) | 9 Months Ended
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Jun. 30, 2017
Fair Value Disclosures [Abstract] |
Financial assets (liabilities) that are measured at fair value on a recurring basis | The tables below present our financial assets (liabilities) that were carried and measured at fair value on a recurring basis, exclusive of amounts attributable to Prestaciones Finmart, S.A.P.I. de C.V., SOFOM, E.N.R. ("Grupo Finmart"), which we divested in September 2016:
Financial Assets (Liabilities) |  | Balance Sheet Location |  | June 30, 2017 |  | June 30, 2016 |  | September 30, 2016
|  |  |  | (in thousands)
Guarantee asset — Level 3 |  | Prepaid expenses and other current assets |  | $ | 298 |  |  | $ | — |  |  | $ | 1,209 |
Guarantee liability — Level 3 |  | Accounts payable, accrued expenses and other current liabilities |  | (310 | ) |  | — |  |  | (1,258 | )
Cash Convertible Notes Hedges — Level 2 |  | Other assets, net |  | 5,900 |  |  | 16,200 |  |  | 37,692 |
Cash Convertible Notes Embedded Derivative — Level 2 |  | Long-term debt, net |  | (5,900 | ) |  | (16,200 | ) |  | (37,692 | )
Cash Convertible Notes Warrants — Level 3 |  | Accounts payable, accrued expenses and other current liabilities |  | (523 | ) |  | — |  |  | — |
Financial assets, temporary equity, and liabilities not measured at fair value in the consolidated balance sheet | The tables below present our financial assets and liabilities that were not measured at fair value (including those discussed below the following tables) on a recurring basis, exclusive of amounts attributable to Grupo Finmart:
|  | Carrying Value |  | Estimated Fair Value
|  | June 30, 2017 |  | June 30, 2017 |  | Fair Value Measurement Using
|  | Level 1 |  | Level 2 |  | Level 3
|  | (in thousands)
Financial assets: |  |  |  |  |  |  |  |  |  |
Notes receivable, net |  | $ | 63,277 |  |  | $ | 65,570 |  |  | $ | — |  |  | $ | — |  |  | $ | 65,570 |
Investment in unconsolidated affiliate |  | 41,725 |  |  | 37,306 |  |  | 37,306 |  |  | — |  |  | — |
Financial liabilities: |  |  |  |  |  |  |  |  |  |
Cash Convertible Notes |  | $ | 206,279 |  |  | $ | 218,500 |  |  | $ | — |  |  | $ | 218,500 |  |  | $ | — |
Term Loan Facility |  | 48,235 |  |  | 48,159 |  |  | — |  |  | — |  |  | 48,159 |
|  | Carrying Value |  | Estimated Fair Value
|  | June 30, 2016 |  | June 30, 2016 |  | Fair Value Measurement Using
|  | Level 1 |  | Level 2 |  | Level 3
|  | (in thousands)
Financial assets: |  |  |  |  |  |  |  |  |  |
Investment in unconsolidated affiliate |  | $ | 56,843 |  |  | $ | 49,149 |  |  | $ | 49,149 |  |  | $ | — |  |  | $ | — |
Financial liabilities: |  |  |  |  |  |  |  |  |  |
Cash Convertible Notes |  | $ | 195,221 |  |  | $ | 190,762 |  |  | $ | — |  |  | $ | 190,762 |  |  | $ | — |
|  | Carrying Value |  | Estimated Fair Value
|  | September 30, 2016 |  | September 30, 2016 |  | Fair Value Measurement Using
|  | Level 1 |  | Level 2 |  | Level 3
|  | (in thousands)
Financial assets: |  |  |  |  |  |  |  |  |  |
Notes receivable, net |  | $ | 83,065 |  |  | $ | 83,065 |  |  | $ | — |  |  | $ | — |  |  | $ | 83,065 |
Investment in unconsolidated affiliate |  | 37,128 |  |  | 37,128 |  |  | 37,128 |  |  | — |  |  | — |
Financial liabilities: |  |  |  |  |  |  |  |  |  |
Cash Convertible Notes |  | $ | 197,954 |  |  | $ | 227,332 |  |  | $ | — |  |  | $ | 227,332 |  |  | $ | — |
Term Loan Facility |  | 47,965 |  |  | 48,688 |  |  | — |  |  | — |  |  | 48,688 |
Carrying amount and classification of assets and liabilities | The following table presents the carrying amount and classification of the assets and liabilities pertaining to our variable interest compared to the maximum exposure to loss for each asset and liability:
|  |  |  | June 30, 2017 |  | September 30, 2016
Instrument |  | Balance Sheet Location |  | Asset (Liability) Recorded in Consolidated Balance Sheet |  | Maximum Exposure to Loss |  | Asset (Liability) Recorded in Consolidated Balance Sheet |  | Maximum Exposure to Loss
Notes receivable |  | Notes receivable, net (including discount of $3.8 million and $6.7 million as of June 30, 2017 and September 30, 2016, respectively) |  | $ | 63,277 |  |  | $ | 63,277 |  |  | $ | 83,065 |  |  | $ | 83,065 |
Guarantee asset |  | Prepaid expenses and other current assets |  | 298 |  |  | — |  |  | 1,209 |  |  | — |
Guarantee liability* |  | Accounts payable, accrued expenses and other current liabilities |  | (310 | ) |  | — |  |  | (1,258 | ) |  | — |
* | Maximum exposure to loss under the guarantee liability was $6.2 million and $25.3 million as of June 30, 2017 and September 30, 2016, respectively. However such amount is included within the maximum exposure to loss for the notes receivable above, as the guarantee liability is a guarantee by us of Grupo Finmart’s repayment of our notes receivable owed by Grupo Finmart. See discussion of repayment subsequent to June 30, 2017 in Note 10

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=77997519&loc=d3e13476-108611 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=77997519&loc=d3e13467-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=75026489&loc=d3e13220-108610 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14172-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=77997519&loc=d3e13433-108611 + Details
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