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Supplemental Guarantor Information (Tables) | 6 Months Ended
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Mar. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract] |
Unaudited Condensed Consolidating Balance Sheet Information | Beazer Homes USA, Inc. Unaudited Condensed Consolidating Balance Sheet Information March 31, 2017 (In thousands)
| Beazer Homes USA, Inc. |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated Beazer Homes USA, Inc.
ASSETS |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 142,287 |  |  | $ | 956 |  |  | $ | 804 |  |  | $ | (5,238 | ) |  | $ | 138,809 |
Restricted cash | 13,344 |  |  | 1,352 |  |  | — |  |  | — |  |  | 14,696 |
Accounts receivable (net of allowance of $193) | — |  |  | 43,778 |  |  | 3 |  |  | — |  |  | 43,781 |
Income tax receivable | 288 |  |  | — |  |  | — |  |  | — |  |  | 288 |
Owned inventory | — |  |  | 1,631,072 |  |  | — |  |  | — |  |  | 1,631,072 |
Investments in unconsolidated entities | 773 |  |  | 5,339 |  |  | — |  |  | — |  |  | 6,112 |
Deferred tax assets, net | 317,296 |  |  | — |  |  | — |  |  | — |  |  | 317,296 |
Property and equipment, net | — |  |  | 18,981 |  |  | — |  |  | — |  |  | 18,981 |
Investments in subsidiaries | 731,043 |  |  | — |  |  | — |  |  | (731,043 | ) |  | — |
Intercompany | 766,146 |  |  | — |  |  | 2,365 |  |  | (768,511 | ) |  | — |
Other assets | 769 |  |  | 3,383 |  |  | 14 |  |  | — |  |  | 4,166 |
Total assets | $ | 1,971,946 |  |  | $ | 1,704,861 |  |  | $ | 3,186 |  |  | $ | (1,504,792 | ) |  | $ | 2,175,201 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |  |  |  |  |
Trade accounts payable | $ | — |  |  | $ | 100,290 |  |  | $ | — |  |  | $ | — |  |  | $ | 100,290 |
Other liabilities | 12,107 |  |  | 90,096 |  |  | 324 |  |  | — |  |  | 102,527 |
Intercompany | 2,365 |  |  | 771,384 |  |  | — |  |  | (773,749 | ) |  | — |
Total debt (net of premium and debt issuance costs) | 1,319,452 |  |  | 14,910 |  |  | — |  |  | — |  |  | 1,334,362 |
Total liabilities | 1,333,924 |  |  | 976,680 |  |  | 324 |  |  | (773,749 | ) |  | 1,537,179 |
Stockholders’ equity | 638,022 |  |  | 728,181 |  |  | 2,862 |  |  | (731,043 | ) |  | 638,022 |
Total liabilities and stockholders’ equity | $ | 1,971,946 |  |  | $ | 1,704,861 |  |  | $ | 3,186 |  |  | $ | (1,504,792 | ) |  | $ | 2,175,201 |
Beazer Homes USA, Inc. Unaudited Condensed Consolidating Balance Sheet Information September 30, 2016 (In thousands)
| Beazer Homes USA, Inc. |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated Beazer Homes USA, Inc.
ASSETS |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 215,646 |  |  | $ | 16,866 |  |  | $ | 859 |  |  | $ | (4,500 | ) |  | $ | 228,871 |
Restricted cash | 12,867 |  |  | 1,538 |  |  | — |  |  | — |  |  | 14,405 |
Accounts receivable (net of allowance of $354) | — |  |  | 53,225 |  |  | 1 |  |  | — |  |  | 53,226 |
Income tax receivable | 292 |  |  | — |  |  | — |  |  | — |  |  | 292 |
Owned inventory | — |  |  | 1,569,279 |  |  | — |  |  | — |  |  | 1,569,279 |
Investments in unconsolidated entities | 773 |  |  | 9,697 |  |  | — |  |  | — |  |  | 10,470 |
Deferred tax assets, net | 309,955 |  |  | — |  |  | — |  |  | — |  |  | 309,955 |
Property and equipment, net | — |  |  | 19,138 |  |  | — |  |  | — |  |  | 19,138 |
Investments in subsidiaries | 701,931 |  |  | — |  |  | — |  |  | (701,931 | ) |  | — |
Intercompany | 734,766 |  |  | — |  |  | 2,574 |  |  | (737,340 | ) |  | — |
Other assets | 577 |  |  | 6,930 |  |  | 15 |  |  | — |  |  | 7,522 |
Total assets | $ | 1,976,807 |  |  | $ | 1,676,673 |  |  | $ | 3,449 |  |  | $ | (1,443,771 | ) |  | $ | 2,213,158 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |  |  |  |  |
Trade accounts payable | $ | — |  |  | $ | 104,174 |  |  | $ | — |  |  | $ | — |  |  | $ | 104,174 |
Other liabilities | 11,315 |  |  | 122,561 |  |  | 377 |  |  | — |  |  | 134,253 |
Intercompany | 2,574 |  |  | 739,266 |  |  | — |  |  | (741,840 | ) |  | — |
Total debt (net of premium and debt issuance costs) | 1,320,065 |  |  | 11,813 |  |  | — |  |  | — |  |  | 1,331,878 |
Total liabilities | 1,333,954 |  |  | 977,814 |  |  | 377 |  |  | (741,840 | ) |  | 1,570,305 |
Stockholders’ equity | 642,853 |  |  | 698,859 |  |  | 3,072 |  |  | (701,931 | ) |  | 642,853 |
Total liabilities and stockholders’ equity | $ | 1,976,807 |  |  | $ | 1,676,673 |  |  | $ | 3,449 |  |  | $ | (1,443,771 | ) |  | $ | 2,213,158 |
Unaudited Consolidating Statements of Income (Loss) and Unaudited Comprehensive Income (Loss) | Beazer Homes USA, Inc. Unaudited Consolidating Statements of Income (Loss) and Unaudited Comprehensive Income (Loss) (In thousands)
| Beazer Homes USA, Inc. |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated Beazer Homes USA, Inc.
Three Months Ended March 31, 2017 |  |  |  |  |  |  |  |  |
Total revenue | $ | — |  |  | $ | 425,468 |  |  | $ | 24 |  |  | $ | (24 | ) |  | $ | 425,468 |
Home construction and land sales expenses | 19,819 |  |  | 337,993 |  |  | — |  |  | (24 | ) |  | 357,788 |
Inventory impairments and abandonments | — |  |  | 282 |  |  | — |  |  | — |  |  | 282 |
Gross profit (loss) | (19,819 | ) |  | 87,193 |  |  | 24 |  |  | — |  |  | 67,398 |
Commissions | — |  |  | 16,632 |  |  | — |  |  | — |  |  | 16,632 |
General and administrative expenses | — |  |  | 40,071 |  |  | 29 |  |  | — |  |  | 40,100 |
Depreciation and amortization | — |  |  | 3,155 |  |  | — |  |  | — |  |  | 3,155 |
Operating income (loss) | (19,819 | ) |  | 27,335 |  |  | (5 | ) |  | — |  |  | 7,511 |
Equity in income of unconsolidated entities | — |  |  | 33 |  |  | — |  |  | — |  |  | 33 |
Loss on extinguishment of debt | (15,563 | ) |  | — |  |  | — |  |  | — |  |  | (15,563 | )
Other (expense) income, net | (4,046 | ) |  | 114 |  |  | (8 | ) |  | — |  |  | (3,940 | )
Income (loss) before income taxes | (39,428 | ) |  | 27,482 |  |  | (13 | ) |  | — |  |  | (11,959 | )
Expense (benefit) from income taxes | (14,478 | ) |  | 10,019 |  |  | (5 | ) |  | — |  |  | (4,464 | )
Equity in income of subsidiaries | 17,455 |  |  | — |  |  | — |  |  | (17,455 | ) |  | — |
Income (loss) from continuing operations | (7,495 | ) |  | 17,463 |  |  | (8 | ) |  | (17,455 | ) |  | (7,495 | )
Loss from discontinued operations | — |  |  | (34 | ) |  | (6 | ) |  | — |  |  | (40 | )
Equity in loss of subsidiaries from discontinued operations | (40 | ) |  |  |  |  | — |  |  | 40 |  |  | — |
Net income (loss) and comprehensive income (loss) | $ | (7,535 | ) |  | $ | 17,429 |  |  | $ | (14 | ) |  | $ | (17,415 | ) |  | $ | (7,535 | )
| Beazer Homes USA, Inc. |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated Beazer Homes USA, Inc.
Three Months Ended March 31, 2016 |  |  |  |  |  |  |  |  |
Total revenue | $ | — |  |  | $ | 385,607 |  |  | $ | 28 |  |  | $ | (28 | ) |  | $ | 385,607 |
Home construction and land sales expenses | 16,073 |  |  | 308,171 |  |  | — |  |  | (28 | ) |  | 324,216 |
Inventory impairments and abandonments | 84 |  |  | 1,741 |  |  | — |  |  | — |  |  | 1,825 |
Gross profit (loss) | (16,157 | ) |  | 75,695 |  |  | 28 |  |  | — |  |  | 59,566 |
Commissions | — |  |  | 14,582 |  |  | — |  |  | — |  |  | 14,582 |
General and administrative expenses | — |  |  | 38,867 |  |  | 31 |  |  |  |  |  | 38,898 |
Depreciation and amortization | — |  |  | 3,056 |  |  | — |  |  | — |  |  | 3,056 |
Operating income (loss) | (16,157 | ) |  | 19,190 |  |  | (3 | ) |  | — |  |  | 3,030 |
Equity in loss of unconsolidated entities | — |  |  | (51 | ) |  | — |  |  | — |  |  | (51 | )
Loss on extinguishment of debt | (1,631 | ) |  | — |  |  | — |  |  | — |  |  | (1,631 | )
Other (expense) income, net | (6,633 | ) |  | 76 |  |  | (1 | ) |  | — |  |  | (6,558 | )
Income (loss) before income taxes | (24,421 | ) |  | 19,215 |  |  | (4 | ) |  | — |  |  | (5,210 | )
Expense (benefit) from income taxes | (11,917 | ) |  | 8,020 |  |  | (1 | ) |  | — |  |  | (3,898 | )
Equity in income of subsidiaries | 11,192 |  |  | — |  |  | — |  |  | (11,192 | ) |  | — |
Income (loss) from continuing operations | (1,312 | ) |  | 11,195 |  |  | (3 | ) |  | (11,192 | ) |  | (1,312 | )
Income (loss) from discontinued operations | — |  |  | 81 |  |  | (3 | ) |  | — |  |  | 78 |
Equity in income of subsidiaries from discontinued operations | 78 |  |  | — |  |  | — |  |  | (78 | ) |  | — |
Net income (loss) and comprehensive income (loss) | $ | (1,234 | ) |  | $ | 11,276 |  |  | $ | (6 | ) |  | $ | (11,270 | ) |  | $ | (1,234 | )
| Beazer Homes USA, Inc. |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated Beazer Homes USA, Inc.
Six Months Ended March 31, 2017 |  |  |  |  |  |  |  |  |
Total revenue | $ | — |  |  | $ | 764,709 |  |  | $ | 60 |  |  | $ | (60 | ) |  | $ | 764,709 |
Home construction and land sales expenses | 35,463 |  |  | 607,963 |  |  | — |  |  | (60 | ) |  | 643,366 |
Inventory impairments and abandonments | — |  |  | 282 |  |  | — |  |  | — |  |  | 282 |
Gross profit (loss) | (35,463 | ) |  | 156,464 |  |  | 60 |  |  | — |  |  | 121,061 |
Commissions | — |  |  | 29,955 |  |  | — |  |  | — |  |  | 29,955 |
General and administrative expenses | — |  |  | 76,436 |  |  | 52 |  |  | — |  |  | 76,488 |
Depreciation and amortization | — |  |  | 5,832 |  |  | — |  |  | — |  |  | 5,832 |
Operating income (loss) | (35,463 | ) |  | 44,241 |  |  | 8 |  |  | — |  |  | 8,786 |
Equity in income of unconsolidated entities | — |  |  | 55 |  |  | — |  |  | — |  |  | 55 |
Loss on extinguishment of debt | (15,563 | ) |  | — |  |  | — |  |  | — |  |  | (15,563 | )
Other (expense) income, net | (9,298 | ) |  | 171 |  |  | (9 | ) |  | — |  |  | (9,136 | )
Income (loss) before income taxes | (60,324 | ) |  | 44,467 |  |  | (1 | ) |  | — |  |  | (15,858 | )
Expense (benefit) from income taxes | (22,048 | ) |  | 15,044 |  |  | — |  |  | — |  |  | (7,004 | )
Equity in income of subsidiaries | 29,422 |  |  | — |  |  | — |  |  | (29,422 | ) |  | — |
Income (loss) from continuing operations | (8,854 | ) |  | 29,423 |  |  | (1 | ) |  | (29,422 | ) |  | (8,854 | )
Loss from discontinued operations | — |  |  | (101 | ) |  | (9 | ) |  | — |  |  | (110 | )
Equity in loss of subsidiaries from discontinued operations | (110 | ) |  | — |  |  | — |  |  | 110 |  |  | — |
Net income (loss) and comprehensive income (loss) | $ | (8,964 | ) |  | $ | 29,322 |  |  | $ | (10 | ) |  | $ | (29,312 | ) |  | $ | (8,964 | )
| Beazer Homes USA, Inc. |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated Beazer Homes USA, Inc.
Six Months Ended March 31, 2016 |  |  |  |  |  |  |  |  |
Total revenue | $ | — |  |  | $ | 730,056 |  |  | $ | 101 |  |  | $ | (101 | ) |  | $ | 730,056 |
Home construction and land sales expenses | 29,440 |  |  | 580,388 |  |  | — |  |  | (101 | ) |  | 609,727 |
Inventory impairments and abandonments | 84 |  |  | 3,097 |  |  | — |  |  | — |  |  | 3,181 |
Gross profit (loss) | (29,524 | ) |  | 146,571 |  |  | 101 |  |  | — |  |  | 117,148 |
Commissions | — |  |  | 28,356 |  |  | — |  |  | — |  |  | 28,356 |
General and administrative expenses | — |  |  | 70,509 |  |  | 58 |  |  | — |  |  | 70,567 |
Depreciation and amortization | — |  |  | 6,047 |  |  | — |  |  | — |  |  | 6,047 |
Operating income (loss) | (29,524 | ) |  | 41,659 |  |  | 43 |  |  | — |  |  | 12,178 |
Equity in income of unconsolidated entities | — |  |  | 9 |  |  | — |  |  | — |  |  | 9 |
Loss on extinguishment of debt | (2,459 | ) |  | — |  |  | — |  |  | — |  |  | (2,459 | )
Other (expense) income, net | (14,065 | ) |  | 944 |  |  | (2 | ) |  | — |  |  | (13,123 | )
Income (loss) before income taxes | (46,048 | ) |  | 42,612 |  |  | 41 |  |  | — |  |  | (3,395 | )
Expense (benefit) from income taxes | (22,060 | ) |  | 18,762 |  |  | 16 |  |  | — |  |  | (3,282 | )
Equity in income of subsidiaries | 23,875 |  |  | — |  |  | — |  |  | (23,875 | ) |  | — |
Income (loss) from continuing operations | (113 | ) |  | 23,850 |  |  | 25 |  |  | (23,875 | ) |  | (113 | )
Loss from discontinued operations | — |  |  | (116 | ) |  | (6 | ) |  | — |  |  | (122 | )
Equity in loss of subsidiaries and discontinued operations | (122 | ) |  | — |  |  | — |  |  | 122 |  |  | — |
Net income (loss) and comprehensive income (loss) | $ | (235 | ) |  | $ | 23,734 |  |  | $ | 19 |  |  | $ | (23,753 | ) |  | $ | (235 | )
Unaudited Condensed Consolidating Statements of Cash Flow Information | Beazer Homes USA, Inc. Unaudited Condensed Consolidating Statements of Cash Flow Information (In thousands)
| Beazer Homes USA, Inc. |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated Beazer Homes USA, Inc.
Six Months Ended March 31, 2017 |  |  |  |  |  |  |  |  |
Net cash used in operating activities | $ | (44,754 | ) |  | $ | (27,243 | ) |  | $ | (65 | ) |  | $ | — |  |  | $ | (72,062 | )
Cash flows from investing activities: |  |  |  |  |  |  |  |  |
Capital expenditures | — |  |  | (5,677 | ) |  | — |  |  | — |  |  | (5,677 | )
Proceeds from sale of fixed assets | — |  |  | 74 |  |  | — |  |  | — |  |  | 74 |
Investments in unconsolidated entities | — |  |  | (2,411 | ) |  | — |  |  | — |  |  | (2,411 | )
Return of capital from unconsolidated entities | — |  |  | 1,621 |  |  | — |  |  | — |  |  | 1,621 |
Increases in restricted cash | (3,424 | ) |  | (3,306 | ) |  | — |  |  | — |  |  | (6,730 | )
Decreases in restricted cash | 2,947 |  |  | 3,492 |  |  | — |  |  | — |  |  | 6,439 |
Advances to/from subsidiaries | (20,019 | ) |  | — |  |  | 10 |  |  | 20,009 |  |  | — |
Net cash (used in) provided by investing activities | (20,496 | ) |  | (6,207 | ) |  | 10 |  |  | 20,009 |  |  | (6,684 | )
Cash flows from financing activities: |  |  |  |  |  |  |  |  |
Repayment of debt | (253,000 | ) |  | (3,207 | ) |  | — |  |  | — |  |  | (256,207 | )
Proceeds from issuance of new debt | 250,000 |  |  | — |  |  | — |  |  | — |  |  | 250,000 |
Repayment of borrowings from credit facility | (25,000 | ) |  | — |  |  | — |  |  | — |  |  | (25,000 | )
Borrowings from credit facility | 25,000 |  |  | — |  |  | — |  |  | — |  |  | 25,000 |
Debt issuance costs | (4,721 | ) |  | — |  |  | — |  |  | — |  |  | (4,721 | )
Advances to/from subsidiaries | — |  |  | 20,747 |  |  | — |  |  | (20,747 | ) |  | — |
Other financing activities | (388 | ) |  | — |  |  | — |  |  | — |  |  | (388 | )
Net cash used in financing activities | (8,109 | ) |  | 17,540 |  |  | — |  |  | (20,747 | ) |  | (11,316 | )
Decrease in cash and cash equivalents | (73,359 | ) |  | (15,910 | ) |  | (55 | ) |  | (738 | ) |  | (90,062 | )
Cash and cash equivalents at beginning of period | 215,646 |  |  | 16,866 |  |  | 859 |  |  | (4,500 | ) |  | 228,871 |
Cash and cash equivalents at end of period | $ | 142,287 |  |  | $ | 956 |  |  | $ | 804 |  |  | $ | (5,238 | ) |  | $ | 138,809 |
| Beazer Homes USA, Inc. |  | Guarantor Subsidiaries |  | Non-Guarantor Subsidiaries |  | Consolidating Adjustments |  | Consolidated Beazer Homes USA, Inc.
Six Months Ended March 31, 2016 |  |  |  |  |  |  |  |  |
Net cash used in operating activities | $ | (32,839 | ) |  | $ | (26,968 | ) |  | $ | (78 | ) |  | $ | — |  |  | $ | (59,885 | )
Cash flows from investing activities: |  |  |  |  |  |  |  |  |
Capital expenditures | — |  |  | (6,017 | ) |  | — |  |  | — |  |  | (6,017 | )
Proceeds from sale of fixed assets | — |  |  | 2,471 |  |  | — |  |  | — |  |  | 2,471 |
Investments in unconsolidated entities | — |  |  | (2,787 | ) |  | — |  |  | — |  |  | (2,787 | )
Return of capital from unconsolidated entities | — |  |  | 1,141 |  |  | — |  |  | — |  |  | 1,141 |
Increases in restricted cash | (656 | ) |  | (1,114 | ) |  | — |  |  | — |  |  | (1,770 | )
Decreases in restricted cash | 22,368 |  |  | 1,024 |  |  | — |  |  | — |  |  | 23,392 |
Advances to/from subsidiaries | (17,322 | ) |  | — |  |  | — |  |  | 17,322 |  |  | — |
Net cash provided by (used in) investing activities | 4,390 |  |  | (5,282 | ) |  | — |  |  | 17,322 |  |  | 16,430 |
Cash flows from financing activities: |  |  |  |  |  |  |  |  |
Repayment of debt | (203,679 | ) |  | (4,542 | ) |  | — |  |  | — |  |  | (208,221 | )
Proceeds from issuance of new debt | 137,900 |  |  | — |  |  | — |  |  | — |  |  | 137,900 |
Borrowings from credit facility | 25,000 |  |  | — |  |  | — |  |  | — |  |  | 25,000 |
Repayment of borrowings from credit facility | (25,000 | ) |  | — |  |  | — |  |  | — |  |  | (25,000 | )
Debt issuance costs | (2,451 | ) |  | — |  |  | — |  |  | — |  |  | (2,451 | )
Advances to/from subsidiaries | — |  |  | 20,888 |  |  | 12 |  |  | (20,900 | ) |  | — |
Other financing activities | (423 | ) |  | — |  |  | — |  |  | — |  |  | (423 | )
Net cash (used in) provided by financing activities | (68,653 | ) |  | 16,346 |  |  | 12 |  |  | (20,900 | ) |  | (73,195 | )
Decrease in cash and cash equivalents | (97,102 | ) |  | (15,904 | ) |  | (66 | ) |  | (3,578 | ) |  | (116,650 | )
Cash and cash equivalents at beginning of period | 232,226 |  |  | 21,543 |  |  | 1,006 |  |  | (3,192 | ) |  | 251,583 |
Cash and cash equivalents at end of period | $ | 135,124 |  |  | $ | 5,639 |  |  | $ | 940 |  |  | $ | (6,770 | ) |  | $ | 134,933 |

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