XML 23 R33.htm IDEA: XBRL DOCUMENT v2.4.0.6

Share-Based Compensation (Tables)

12 Months Ended

Aug. 31, 2012

Share-Based Compensation [Abstract]

Total Cost Of Share-Based Compensation

YEAR ENDED
AUGUST 31,		2012		2011		2010
Performance awards	$	3,188	$	827	$	327
Unvested share awards		340		411		458
Stock options		168		820		261
Compensation cost of the ESPP		77		61		53
Fully vested share awards		62		669		-
	$	3,835	$	2,788	$	1,099

Assumptions Used In Estimating The Fair Value Of The Market-Based Performace Award

Model Input		Fiscal 2012  Grant	Fiscal 2011  Grant
Grant date share price per share		$ 9.55	$ 11.34
Volatility		54.6%	49.83%
Dividend yield		0.0%	0.0%
Risk-free rate		0.62%	1.48%
Grant date		July 19, 2012	July 15, 2011

Stock Option Activity

						Weighted
				Weighted		Average
				Avg. Exercise		Remaining		Aggregate
		Number of		Price Per		Contractual		Intrinsic Value
		Stock Options		Share		Life (Years)		(thousands)
Outstanding at August 31, 2011		675,000	$	11.25
Granted		-		-
Exercised		-		-
Forfeited		-		-
Outstanding at August 31, 2012		675,000	$	11.25		7.8	$	287
Options vested and exercisable at
August 31, 2012		-	$	-		-	$	-

Assumptions Used To Estimate The Stated Fair Value Of The Stock Options Awarded

Model Input		Fiscal 2011 Stock Options		Fiscal 2010 Stock Options
Grant date share price per share		$ 8.43		$ 5.28
Volatility		59.02%		51.47%
Dividend yield		0.0%		0.0%
Risk-free rate		0.7%		1.57%
Fair value of award		$ 756		$ 493
Estimated time to vest (years)		0.9		1.8

Stock Options Outstanding And Exercisable

				Weighted
		Number		Average				Options
		Outstanding		Remaining		Weighted		Exercisable at	Weighted
		at August 31,		Contractual		Average		August 31,	Average
Exercise Prices		2012		Life (Years)		Exercise Price		2012	Exercise Price
$9.00		168,750		7.8		$9.00		-	$ -
$10.00		168,750		7.8		$10.00		-	-
$12.00		168,750		7.8		$12.00		-	-
$14.00		168,750		7.8		$14.00		-	-
		675,000						-

Unvested Stock Awards

				Weighted-
				Average Grant-
				Date Fair
		Number of		Value Per
		Shares		Share
Unvested stock awards at
August 31, 2011		37,960	$	8.43
Granted		37,975		9.39
Forfeited		-		-
Vested		(37,960)		8.43
Unvested stock awards at
August 31, 2012		37,975	$	9.39

X

- Definition

Assumptions Used In Estimating The Fair Value Of The Market-Based Performace Award [Table Text Block]

+ References

No definition available.

+ Details

Name:	fc_AssumptionsUsedInEstimatingFairValueOfMarketBasedPerformaceAwardTableTextBlock
Namespace Prefix:	fc_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (h)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the changes in outstanding nonvested shares.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph f

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration