Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Sep. 30, 2013	Nov. 18, 2013	Mar. 31, 2013
Document and Entity Information
Entity Registrant Name	LIQUIDITY SERVICES INC
Entity Central Index Key	0001235468
Document Type	10-K
Document Period End Date	Sep. 30, 2013
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 744,335,757
Entity Common Stock, Shares Outstanding		32,124,703
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY

Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Current assets:
Cash and cash equivalents	$ 95,109	$ 104,782
Accounts receivable, net of allowance for doubtful accounts of $891 and $1,248 in 2013 and 2012, respectively	24,050	16,226
Inventory	29,261	20,669
Prepaid and deferred taxes	11,243	16,927
Prepaid expenses and other current assets	4,802	3,973
Total current assets	164,465	162,577
Property and equipment, net	10,380	10,382
Intangible assets, net	28,205	34,204
Goodwill	211,711	185,771
Other assets	6,583	7,474
Total assets	421,344	400,408
Current liabilities:
Accounts payable	16,539	9,997
Accrued expenses and other current liabilities	34,825	36,425
Profit-sharing distributions payable	4,315	4,041
Current portion of acquisition earn out payable		14,511
Customer payables	29,497	34,255
Current portion of note payable		10,000
Current liabilities of discontinued operations		154
Total current liabilities	85,176	109,383
Acquisition earn out payable	18,390
Note payable, net of current portion		32,000
Deferred taxes and other long-term liabilities	2,899	9,022
Total liabilities	106,465	150,405
Stockholders' equity:
Common stock, $0.001 par value; 120,000,000 shares authorized; 31,811,764 shares issued and outstanding at September 30, 2013; 31,138,111 shares issued and outstanding at September 30, 2012	31	31
Additional paid-in capital	206,861	182,361
Accumulated other comprehensive income	518	1,246
Retained earnings	107,469	66,365
Total stockholders' equity	314,879	250,003
Total liabilities and stockholders' equity	$ 421,344	$ 400,408

Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Consolidated Balance Sheets
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 891	$ 1,248
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	120,000,000	120,000,000
Common stock, shares issued	31,811,764	31,138,111
Common stock, shares outstanding	31,811,764	31,138,111

Consolidated Statements of Operations (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Consolidated Statements of Operations
Revenue	$ 404,041	$ 415,829	$ 297,584
Fee revenue	101,815	59,475	29,794
Total revenue from continuing operations	505,856	475,304	327,378
Costs and expenses from continuing operations:
Cost of goods sold (excluding amortization)	199,494	198,123	126,395
Profit-sharing distributions	35,944	43,242	49,318
Technology and operations	90,052	67,553	52,178
Sales and marketing	40,170	31,252	23,279
General and administrative	48,950	37,107	26,484
Amortization of contract intangibles	7,265	7,943	813
Depreciation and amortization	10,109	6,223	4,881
Acquisition costs	5,921	1,695	6,702
Total costs and expenses	437,905	393,138	290,050
Income from continuing operations	67,951	82,166	37,328
Interest and other expense (income), net	(704)	2,218	1,190
Income before provision for income taxes from continuing operations	68,655	79,948	36,138
Provision for income taxes	27,551	31,652	15,459
Income from continuing operations	41,104	48,296	20,679
Loss from discontinued operations, net of tax			12,167
Net income	$ 41,104	$ 48,296	$ 8,512
Basic earnings (loss) per common share:
From continuing operations (in dollars per share)	$ 1.30	$ 1.57	$ 0.75
From discontinued operations (in dollars per share)			$ (0.44)
Basic earnings per common share (in dollars per share)	$ 1.30	$ 1.57	$ 0.31
Diluted earnings (loss) per common share:
From continuing operations (in dollars per share)	$ 1.26	$ 1.47	$ 0.71
From discontinued operations (in dollars per share)			$ (0.42)
Diluted earnings per common share (in dollars per share)	$ 1.26	$ 1.47	$ 0.29
Basic weighted average shares outstanding (in shares)	31,616,926	30,854,796	27,736,865
Diluted weighted average shares outstanding (in shares)	32,657,236	32,783,079	29,081,933

Consolidated Statements of Comprehensive Income (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Consolidated Statements of Comprehensive Income
Net income	$ 41,104	$ 48,296	$ 8,512
Other comprehensive income (loss):
Defined benefit pension plan - unrecognized amounts, net of taxes	563	584
Foreign currency translation and other	(1,291)	610	4,697
Other comprehensive income (loss), net of taxes	(728)	1,194	4,697
Comprehensive income	$ 40,376	$ 49,490	$ 13,209

Consolidated Statements of Changes in Stockholders' Equity (USD $)	Total	Treasury Stock	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings
Balance at Sep. 30, 2010	$ 112,374,000	$ (18,343,000)	$ 27,000	$ 85,517,000	$ (4,645,000)	$ 49,818,000
Balance (in shares) at Sep. 30, 2010		(1,932,481)	28,827,072
Increase (Decrease) in Stockholders' Equity
Common stock repurchase	(3,541,000)	(3,541,000)
Common stock repurchase (in shares)	(229,575)	(229,575)
Exercise of common stock options and restricted stock	23,639,000		2,000	23,637,000
Exercise of common stock options and restricted stock (in shares)			2,365,536
Compensation expense and incremental tax benefit from grant of common stock options and restricted stock	15,732,000			15,732,000
Comprehensive income:
Net income	8,512,000					8,512,000
Foreign currency translation and other	4,697,000				4,697,000
Balance at Sep. 30, 2011	161,413,000	(21,884,000)	29,000	124,886,000	52,000	58,330,000
Balance (in shares) at Sep. 30, 2011		(2,162,056)	31,192,608
Increase (Decrease) in Stockholders' Equity
Common stock repurchase	(29,999,000)	(29,999,000)
Common stock repurchase (in shares)		(505,067)
Common stock retired		51,883,000		(11,622,000)		(40,261,000)
Common stock retired (in shares)		2,667,123	(2,667,123)
Exercise of common stock options and restricted stock	15,491,000		1,000	15,490,000
Exercise of common stock options and restricted stock (in shares)			1,712,455
Stock consideration paid for acquisition	24,538,000		1,000	24,537,000
Stock consideration paid for acquisition (in shares)			900,171
Compensation expense and incremental tax benefit from grant of common stock options and restricted stock	29,070,000			29,070,000
Comprehensive income:
Net income	48,296,000					48,296,000
Defined benefit pension plan - unrecognized amounts, net of taxes	584,000				584,000
Foreign currency translation and other	610,000				610,000
Balance at Sep. 30, 2012	250,003,000		31,000	182,361,000	1,246,000	66,365,000
Balance (in shares) at Sep. 30, 2012			31,138,111
Increase (Decrease) in Stockholders' Equity
Common stock repurchase (in shares)	0
Exercise of common stock options and restricted stock	2,532,000			2,532,000
Exercise of common stock options and restricted stock (in shares)			673,653
Compensation expense and incremental tax benefit from grant of common stock options and restricted stock	21,968,000			21,968,000
Comprehensive income:
Net income	41,104,000					41,104,000
Defined benefit pension plan - unrecognized amounts, net of taxes	563,000				563,000
Foreign currency translation and other	(1,291,000)				(1,291,000)
Balance at Sep. 30, 2013	$ 314,879,000		$ 31,000	$ 206,861,000	$ 518,000	$ 107,469,000
Balance (in shares) at Sep. 30, 2013			31,811,764

Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Operating activities
Net income	$ 41,104	$ 48,296	$ 8,512
Less: Discontinued operations, net of tax			(12,167)
Income from continuing operations	41,104	48,296	20,679
Adjustments to reconcile income from continuing operations to net cash provided by operating activities from continuing operations:
Depreciation and amortization	17,374	14,166	5,694
Gain on early extinguishment of debt	(1,000)
Stock compensation expense	13,379	12,117	9,136
Inventory allowance	(1,122)	884	(22)
Doubtful accounts	(357)	117	221
Deferred tax (benefit) expense	(6,852)	(1,719)	66
Incremental tax benefit from exercise of common stock options	(8,588)	(16,953)	(6,597)
Changes in operating assets and liabilities:
Accounts receivable	(7,466)	(1,596)	(1,809)
Inventory	(7,470)	(132)	(392)
Prepaid expenses and other assets	14,217	17,890	7,815
Accounts payable	6,542	(7,570)	1,552
Accrued expenses and other	(2,341)	(8,534)	(691)
Profit-sharing distributions payable	274	(3,226)	1,671
Customer payables	(4,768)	2,510	2,945
Acquisition earn out payable	(5,985)	(3,826)	358
Other liabilities	(198)	205	(1)
Net cash provided by operating activities from continuing operations	46,743	52,629	40,625
Net cash used by operating activities from discontinued operations		(483)	(739)
Net cash provided by operating activities	46,743	52,146	39,886
Investing activities
Purchases of short-term investments			(10,292)
Proceeds from the sale of short-term investments			43,812
Cash paid for acquisitions and increase in goodwill and intangibles	(14,730)	(71,796)	(9,092)
Purchases of property and equipment	(5,463)	(6,793)	(4,822)
Net cash (used in) provided by investing activities	(20,193)	(78,589)	19,606
Financing activities
Principal repayments of debt	(39,000)
Repurchases of common stock		(29,999)	(3,541)
Proceeds from exercise of common stock options (net of tax)	2,532	15,491	23,639
Incremental tax benefit from exercise of common stock options	8,588	16,953	6,597
Payment of acquisition contingent liabilities	(8,185)
Net cash (used in) provided by financing activities	(36,065)	2,445	26,695
Effect of exchange rate differences on cash and cash equivalents	(158)	(309)	(476)
Net increase (decrease) in cash and cash equivalents	(9,673)	(24,307)	85,711
Cash and cash equivalents at beginning of year	104,782	129,089	43,378
Cash and cash equivalents at end of year	95,109	104,782	129,089
Less: Cash and cash equivalents of discontinued operations at end of year			105
Cash and cash equivalents of continuing operations at end of year	95,109	104,782	128,984
Supplemental disclosure of cash flow information
Cash paid for income taxes	16,760	14,482	6,245
Cash paid for interest	2,034	117	62
Note payable issued in connection with acquisition		40,000
Contingent purchase price accrued	$ 18,390	$ 7,438	$ 6,989

Organization	12 Months Ended
Organization	Sep. 30, 2013
Organization
Organization	1. Organization Liquidity Services, Inc. and subsidiaries (LSI or the Company) is a leading online auction marketplace for surplus and salvage assets. LSI enables buyers and sellers to transact in an efficient, automated online auction environment offering over 500 product categories. The Company's marketplaces provide professional buyers access to a global, organized supply of surplus and salvage assets presented with digital images and other relevant product information. Additionally, LSI enables its corporate and government sellers to enhance their financial return on excess assets by providing a liquid marketplace and value-added services that integrate sales and marketing, logistics and transaction settlement into a single offering. LSI organizes its products into categories across major industry verticals such as consumer electronics, general merchandise, apparel, scientific equipment, aerospace parts and equipment, technology hardware, energy equipment, industrial capital assets, fleet and transportation equipment and specialty equipment. The Company's online auction marketplaces are www.liquidation.com, www.govliquidation.com, www.govdeals.com, www.networkintl.com, www.truckcenter.com, www.secondipity.com, and www.go-dove.com. LSI has one reportable segment consisting of operating online auction marketplaces for sellers and buyers of surplus, salvage and scrap assets. The Company's operations are subject to certain risks and uncertainties associated with technology-oriented companies including, but not limited to, the Company's dependence on use of the Internet, the effect of general business and economic trends, its susceptibility to rapid technological change, actual and potential competition by entities with greater financial resources, and the potential for the U.S. Government agencies from which the Company has derived a significant portion of its inventory to change the way they conduct their surplus disposition or to otherwise not renew their contracts with the Company. The Company has evaluated subsequent events through the date that these financial statements were issued and filed with the Securities and Exchange Commission.

Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2013

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect amounts in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates.

Principles of Consolidation and Basis of Presentation

The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.

The accompanying consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. In addition, in the opinion of management, all adjustments (consisting of normal, recurring accruals) considered necessary for a fair presentation of the results for the periods presented have been included.

Discontinued Operations

In determining whether a group of assets disposed (or to be disposed) of should be presented as discontinued operations, the Company makes a determination of whether the group of assets being disposed of comprises a component of the entity; that is, whether it has historical operations and cash flows that can be clearly distinguished (both operationally and for financial reporting purposes). The Company also determines whether the cash flows associated with the group of assets have been significantly (or will be significantly) eliminated from the ongoing operations of the Company as a result of the disposal transaction and whether the Company has no significant continuing involvement in the operations of the group of assets after the disposal transaction. If these determinations can be made affirmatively, the results of operations of the group of assets being disposed of (as well as any gain or loss on the disposal transaction) are aggregated for separate presentation apart from continuing operating results of the Company in the consolidated financial statements. See "Note 5" for additional information.

Business Combinations

The Company recognizes all of the assets acquired, liabilities assumed, contractual contingencies, and contingent consideration at their fair value on the acquisition date. Acquisition-related costs are recognized separately from the acquisition and expensed as incurred. Generally, restructuring costs incurred in periods subsequent to the acquisition date are expensed when incurred. Subsequent changes to the purchase price (i.e., working capital adjustments) or other fair value adjustments determined during the measurement period are recorded as an adjustment to goodwill, with the exception of contingent consideration, which is expensed in the period it is modified. All subsequent changes to a valuation allowance or uncertain tax position that relate to the acquired company and existed at the acquisition date that occur both within the measurement period and as a result of facts and circumstances that existed at the acquisition date are recognized as an adjustment to goodwill. All other changes in valuation allowances are recognized as a reduction or increase to income tax expense or as a direct adjustment to additional paid-in capital as required.

Cash and Cash Equivalents

The Company considers all highly liquid securities purchased with an initial maturity of three months or less to be cash equivalents.

Short-Term Investments

Available-for-sale securities, which approximate par value, were stated at fair value, with the unrealized gains and losses reported in accumulated other comprehensive income. For the years ended September 30, 2013, 2012 and 2011, there were no unrealized losses reported in accumulated other comprehensive income. Realized gains and losses and declines in fair value that are determined to be other-than-temporary on available-for-sale securities are included in interest income and other income, net. The cost of securities sold was based on the specific identification method. Interest and dividends on securities classified as available-for-sale are included in Interest and other income (expense), net. Realized losses for sales of investments for the years ended September 30, 2013, 2012 and 2011 were $0, $0, and $15,000, respectively.

Accounts Receivable

Accounts receivable are recorded at the invoiced amount and are non-interest bearing. The Company maintains an allowance for doubtful accounts to reserve for potentially uncollectible receivables. Allowances are based on management's judgment, which considers historical experience and specific knowledge of accounts where collectability may not be probable. The Company makes provisions based on historical bad debt experience, a specific review of all significant outstanding invoices and an assessment of general economic conditions.

Inventory

Inventory consists of property obtained for resale, generally through the online auction process, and is stated at the lower of cost or market. Cost is determined using the specific identification method. Charges for unsellable inventory are included in cost of goods sold in the period in which they have been determined to occur.

Property and Equipment

Property and equipment is recorded at cost, and depreciated and amortized on a straight-line basis over the following estimated useful lives:


Computers and purchased software		One to five years
Office equipment		Three years
Furniture and fixtures		Five to seven years
Leasehold improvements		Shorter of lease term or useful life

Intangible Assets

Intangible assets primarily consist of contract acquisition costs, covenants not to compete, and other intangible assets associated with acquisitions (see Note 4). Intangible assets are amortized using the straight-line method over their estimated useful lives, ranging from three to seven years.

Impairment of Long-Lived Assets

Long-lived assets, including amortizable intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable. If an impairment indicator is present, the Company evaluates recoverability by comparing the carrying amount of the assets to future undiscounted net cash flows expected to be generated by the assets. If the assets are impaired, the impairment recognized is measured by the amount by which the carrying amount exceeds the estimated fair value of the assets.

Goodwill

Goodwill and other non-amortizable intangible assets are reviewed for impairment annually or more frequently if events or circumstances indicate impairment may exist. Examples of such events or circumstances could include a significant change in business climate or the loss of a significant customer. In evaluating goodwill for impairment, the Company first assesses qualitative factors to determine whether it is more than likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount. If the Company concludes that it is not more likely than not that the fair value of the reporting unit is less than its carrying value, then no further testing of goodwill assigned to the reporting unit is required. However, if the Company concludes that it is more likely than not that the fair value of a reporting unit is less than its carrying value, then the Company applies a two-step fair value-based test to assess goodwill for impairment. The first step compares the fair value of a reporting unit to its carrying amount, including goodwill. If the carrying amount of the reporting unit exceeds its fair value, the second step is then performed. The second step compares the carrying amount of the reporting unit's goodwill to the fair value of the goodwill. If the fair value of the goodwill is less than the carrying amount, an impairment loss would be recorded in the statements of operations.

Revenue Recognition

The Company recognizes revenue when all of the following criteria are met:

•

a buyer submits the winning bid in an auction and, as a result, evidence of an arrangement exists and the sale price has been determined;

•

the buyer has assumed the risks and rewards of ownership; and

•

collection is reasonably assured.

Revenue is also evaluated for reporting revenue of gross proceeds as the principal in the arrangement or net of commissions as an agent. In arrangements in which the Company is deemed to be the primary obligor, bears physical and general inventory risk, and credit risk, LSI recognizes as revenue the gross proceeds from the sale, including buyer's premiums. The Company has evaluated its revenue recognition policy related to sales under LSI's profit-sharing model and determined it is appropriate to account for these sales on a gross basis. In the Company's evaluation, the Company relied most heavily upon its status as primary obligor in the sales relationship and the fact that the Company has general inventory risk.

In arrangements in which the Company acts as an agent or broker on a consignment basis, without taking physical or general inventory risk, revenue is recognized based on the sales commissions that are paid to the Company by the sellers for utilizing LSI's services; in this situation, sales commissions represent a percentage of the gross proceeds from the sale that the seller pays to the Company upon completion of the transaction. Such revenue as well as other fee revenue is presented as Fee Revenue in the Consolidated Statements of Operations.

The Company collects and remits sales taxes on merchandise that it purchases and sells, and reports such amounts under the net method in its Consolidated Statements of Operations.

Cost of Goods Sold

Cost of goods sold includes the costs of purchasing and transporting property for auction as well as credit card transaction fees. The Company purchases the majority of its inventory at a percentage of the supplier's original acquisition cost under the Surplus and certain commercial contracts, a percentage of the supplier's last retail price under certain commercial contracts and varies depending on the type of the inventory purchased or a fixed price per pound under the Scrap Contract. Title for the inventory passes to the Company at the time of purchase and the Company bears the risks and rewards of ownership. The Company does not have title to assets sold on behalf of its commercial or government customers when it receives only sales commission revenue and, as such, recognizes no cost of goods sold associated with those sales. Cost of goods sold also includes shipping and handling costs and amounts paid by customers for shipping and handling.

Risk Associated with Certain Concentrations

The Company does not perform credit evaluations for the majority of its buyers. However, substantially all sales are recorded subsequent to payment authorization being received. As a result, the Company is not subject to significant collection risk, as most goods are not shipped before payment is received.

For consignment sales transactions, funds are collected from buyers and are held by the Company on the sellers' behalf. The funds are included in cash and cash equivalents in the consolidated financial statements. The Company releases the funds to the seller, less the Company's commission and other fees due, after the buyer has accepted the goods or within 30 days, depending on the state where the buyer and seller conduct business. The amount of cash held on behalf of the sellers is recorded as customer payables in the accompanying Consolidated Balance Sheets.

Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents in banks over FDIC limits, and accounts receivable. The Company deposits its cash with financial institutions that the Company considers to be of high credit quality.

For the years ended September 30, 2013, 2012, and 2011, approximately 11%, 20%, and 11% of the Company's Gross Merchandise Volume (GMV) was generated from Wal-Mart under multiple contracts / programs.

Income Taxes

The Company accounts for income taxes using an asset and liability approach for measuring deferred taxes based on temporary differences between the financial statement and income tax bases of assets and liabilities existing at each balance sheet date using enacted tax rates for the years in which the taxes are expected to be paid or recovered. A valuation allowance is provided to reduce the deferred tax assets to a level that the Company believes will more likely than not be realized. The resulting net deferred tax asset reflects management's estimate of the amount that will be realized.

The Company applies the authoritative guidance related to uncertainty in income taxes. The Company has concluded that there were no uncertain tax positions identified during its analysis.

Stock-Based Compensation

The Company estimates the fair value of share-based awards on the date of grant. The fair value of stock options is determined using the Black-Scholes option-pricing model. The fair value of restricted stock awards is based on the closing price of the Company's common stock on the date of grant. The determination of the fair value of the Company's stock option awards and restricted stock awards is based on a variety of factors including, but not limited to, the Company's common stock price, expected stock price volatility over the expected life of awards, and actual and projected exercise behavior. Additionally, the Company has estimated forfeitures for share-based awards at the dates of grant based on historical experience, adjusted for future expectation. The forfeiture estimate is revised as necessary if actual forfeitures differ materially from these estimates.

The Company issues restricted stock awards where restrictions lapse upon either the passage of time (service vesting), achieving performance targets, or some combination of these restrictions. For those restricted stock awards with only service conditions, the Company recognizes compensation cost on a straight-line basis over the explicit service period. For awards with both performance and service conditions, the Company starts recognizing compensation cost over the remaining service period, when it is probable the performance condition will be met. For stock awards that contain performance vesting conditions, the Company excludes these awards from diluted earnings per share computations until the contingency is met as of the end of that reporting period. For awards to non-employees (who are not directors), the Company records compensation cost when the performance condition is met. The Company presents the cash flows resulting from the tax benefits resulting from tax deductions in excess of the compensation cost recognized for those options (excess tax benefits) as a financing activity with a corresponding operating cash outflow in the Consolidated Statements of Cash Flows.

Advertising Costs

Advertising expenditures are expensed as incurred. Advertising costs charged to expense were $4,560,000, $4,939,000, and $4,768,000 for the years ended September 30, 2013, 2012 and 2011, respectively.

Fair Value of Financial Instruments

Cash and cash equivalents, accounts receivable, accounts payable, profit-sharing distributions payable, and customer payables reported in the Consolidated Balance Sheets approximate their fair values.

Foreign Currency Translation

The functional currency of the Company's foreign subsidiaries is the local currency. The translation of the subsidiary's financial statements into U.S. dollars is performed for balance sheet accounts using exchange rates in effect at the balance sheet date and for revenue and expense accounts using an average exchange rate during the period. The resulting translation adjustments are recognized in accumulated other comprehensive income, a separate component of stockholders' equity. Realized foreign currency transaction gains and losses for 2011 are included in losses from discontinued operations and for 2012 and 2013 are included in interest expense and other expense (income), net in the consolidated statements of operations.

Comprehensive Income

Comprehensive income includes net income adjusted for foreign currency translation; unrealized gains and losses on available-for-sale securities, and pension benefit adjustments, and is reflected as a separate component of stockholders' equity. For the years ended September 30, 2013, 2012 and 2011, respectively, comprehensive income was $40,376,000, $49,490,000, and $13,209,000.

Earnings per Share

Basic net income attributable to common stockholders per share is computed by dividing net income attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted net income attributable to common stockholders per share includes the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. The Company had 1,294,082 unvested restricted shares, which were issued at prices ranging from $7.48 -$25.52, during the years ended September 30, 2011, 2010, and 2009, of which all have been included in the calculation of diluted income per share for the year ended September 30, 2011, due to the significant difference between the issuance price and the average market price for the period in which they have been outstanding. The Company had 1,399,609 unvested restricted shares, which were issued at prices ranging from $7.48 - $52.55, during the years ended September 30, 2012, 2011, 2010, and 2009, of which all have been included in the calculation of diluted income per share for the year ended September 30, 2012. The Company had 1,543,869 unvested restricted shares, which were issued at prices ranging from $7.48 - $52.55, during the years ended September 30, 2013, 2012, 2011, 2010, and 2009, of which 383,831 have been included in the calculation of diluted income per share for the year ended September 30, 2013. The Company has also not included the following stock options in the calculation of diluted income per share because the option exercise prices were greater than the average market prices for the applicable periods:

(a) for the fiscal year ended September 30, 2013 - 151,291 options;

(b) for the fiscal year ended September 30, 2012 - 0 options; and

The following summarizes the potential outstanding common stock of the Company as of the dates set forth below:

	September 30,

	2013		2012		2011
	(dollars in thousands except per share and share data)
Weighted average shares calculation:
Basic weighted average shares outstanding		31,616,926		30,854,796		27,736,865
Treasury stock effect of options and restricted stock		1,040,310		1,928,283		1,345,068

Diluted weighted average common shares outstanding		32,657,236		32,783,079		29,081,933

Income from continuing operations	$	41,104	$	48,296	$	20,679
Income from discontinued operations		—		—		(12,167	)

Net income	$	41,104	$	48,296	$	8,512

Basic income (loss) per common share:
From continuing operations	$	1.30	$	1.57	$	0.75
From discontinued operations		—		—		(0.44	)

Basic income per common share	$	1.30	$	1.57	$	0.31

Diluted income (loss) per common share:
From continuing operations	$	1.26	$	1.47	$	0.71
From discontinued operations		—		—		(0.42	)

Diluted income per common share	$	1.26	$	1.47	$	0.29

Recent Accounting Pronouncements

In February 2013, the FASB issued ASU 2013-02, Comprehensive Income (Topic 220)—Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which amends existing guidance by requiring that additional information be disclosed about items reclassified out of accumulated other comprehensive income. The additional information includes separately stating the total change for each component of other comprehensive income and separately disclosing both current-period other comprehensive income and reclassification adjustments. Entities are also required to present, either on the face of the income statement or in the note to the financial statements, significant amounts reclassified out of accumulated other comprehensive income as separate line items of net income but only if the entire amount reclassified must be reclassified to net income in the same reporting period. For amounts that are not required to be reclassified in their entirety to net income, an entity must cross-reference to other disclosures that provide additional detail about those amounts. ASU 2013-02 will be effective for interim and annual periods beginning after December 15, 2012, which for the Company will be its fiscal 2014 first quarter. The Company does not believe the adoption of this update will have a material impact on its financial statements.

In September 2011, the FASB amended its guidance for testing goodwill for impairment by allowing an entity to use a qualitative approach to test goodwill for impairment. The amended guidance, included in ASU 2011-08, "Testing Goodwill for Impairment" is effective for the Company for its annual reporting period beginning on October 1, 2012. The amended guidance is intended to reduce complexity and costs by allowing an entity the option to make a qualitative evaluation about the likelihood of goodwill impairment to determine whether it should calculate the fair value of a reporting unit. The adoption of this guidance did not have a material impact on the consolidated financial statements.

In June 2011, the FASB issued ASU 2011-05, Comprehensive Income (Topic 220)—Presentation of Comprehensive Income, to require an entity to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. ASU 2011-05 eliminates the option to present the components of other comprehensive income as part of the statement of equity. ASU 2011-05 was effective for the Company in its first quarter of fiscal 2013 (quarter ended December 31, 2012) and is applied retrospectively. The adoption of this guidance had the effect of including the consolidated statements of comprehensive income in these financial statements.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

Significant Contracts	12 Months Ended
Significant Contracts	Sep. 30, 2013
Significant Contracts
Significant Contracts	3. Significant Contracts DLA Disposition Services The Company has a Surplus Contract with the DLA Disposition Services in which the base term expired in February 2012 with two one year renewal options. The DoD has exercised both renewal options. During November 2013, the DoD suspended the Request For Proposal (RFP) process for the Surplus Contact. We continue to provide services under our existing contract. Under the Surplus Contract, the Company is required to purchase all usable surplus property offered to the Company by the Department of Defense at a fixed percentage equal to 1.8% of the DoD's original acquisition value. The Company retains 100% of the profits from the resale of the property and bears all of the costs for the merchandising and sale of the property. Included in Accrued expenses and other current liabilities in the Consolidated Balance Sheet, the Company has a liability to the DoD of approximately $9,257,000 and $9,627,000 for inventory as of September 30, 2013 and 2012, respectively. The Surplus Contract contains a provision providing for a mutual termination of the contract for convenience. As a result of the Surplus Contract, the Company is the sole remarketer of all DoD surplus turned into the DLA Disposition Services available for sale within the United States, Puerto Rico, and Guam. Revenue from the Surplus Contract accounted for 30.3%, 27.2%, and 27.7% of our consolidated revenue for the fiscal years ended September 30, 2011, 2012, and 2013, respectively. The Company has a Scrap Contract with the DLA Disposition Services in which the base term expired in June 2012 with three one year renewal options. The DoD has exercised the first two renewal options. Under the terms of the Scrap Contract, the Company is required to purchase all scrap government property referred to it by the DLA Disposition Services. The Company distributes to the DLA Disposition Services 77% of the profits realized from the ultimate sale of the inventory, after deduction for allowable expenses, as provided for under the terms of the contract. The Contract also has a performance incentive that allows it to receive up to an additional 2% of the profit sharing distribution. This incentive is measured annually on June 30^th, and is applied to the prior 12 months. The Company earned a performance incentive for the years ended September 30, 2013, 2012 and 2011 of approximately $1,265,000, $1,651,000, and $1,601,000, respectively. For the years ended September 30, 2013, 2012 and 2011, profit-sharing distributions to the DLA Disposition Services under the Scrap Contract were $35,944,000 $43,242,000, and $49,318,000, including accrued amounts, as of September 30, 2013, 2012, and 2011, of $4,315,000 $4,041,000, and $7,203,000, respectively. The Scrap Contract may be terminated by either the Company or the DLA Disposition Services if the rate of return performance ratio does not exceed specified benchmark ratios for two consecutive quarterly periods and the preceding twelve months. The Company has performed in excess of the benchmark ratios throughout the contract period through September 30, 2013. As a result of the Scrap Contract, the Company is the sole remarketer of all U.S. Department of Defense scrap turned into the DLA Disposition Services available for sale within the United States, Puerto Rico, and Guam. Revenue from the Scrap Contract accounted for 25.5%, 16.1%, and 13.5% of our consolidated revenue for the fiscal years ended September 30, 2011, 2012, and 2013, respectively.

- Definition

The entire disclosure for long-term contracts or programs.

+ References+ Details

Acquisitions

12 Months Ended

Sep. 30, 2013

Acquisitions

Acquisitions

4. Acquisitions

Truck Center Acquisition

On June 1, 2011, the Company acquired the assets of Truckcenter.com, LLC. (TC) for approximately $15,989,000. The acquisition price included an upfront cash payment of $9,000,000 and an earn-out payment. Under the terms of the agreement, the earn-out is based on EBITDA earned by TC during the trailing 12 months ending August 31, 2012, and the revenue earned by TC during each of the two 12 month periods after the closing date of the acquisition through May 31, 2013. The Company estimated the fair value of the earn-out as of September 30, 2011 to be $6,989,000 out of a possible total earn out payment of $9,000,000. During 2012, based upon revised projections, the Company determined that the fair value of the earn-out was zero and reversed the liability of $6,989,000 with a corresponding reduction (credit) in the Acquisition costs line in the Consolidated Statement of Operations. No amounts were paid under the earn-out.

Goodwill, which is deductible for tax purposes due to the asset purchase structure, was created as part of the acquisition as the Company acquired an experienced and knowledgeable workforce. The purchase consideration was allocated to acquired tangible assets, identifiable intangible assets, and liabilities assumed at fair value and goodwill as follows:

	Consideration Amount

	(in thousands)
Current assets	$	239
Goodwill		14,167
Brand assets		623
Intangible technology assets		250
Covenants not to compete		700
Property and equipment		48
Current liabilities		(38	)

Total consideration	$	15,989

Jacobs Trading Acquisition

On October 1, 2011, LSI completed its acquisition of the assets of Jacobs Trading, LLC. The acquisition price included an upfront cash payment of $80.0 million, a seller subordinated 5% unsecured note of $40.0 million, which the Company paid in full in November 2012, the issuance of 900,171 shares of restricted stock (valued at $24.5 million by applying a 15% discount to the Company's closing share price on September 30, 2011) and an earn-out payment. The stock consideration contained a restriction that it is not freely tradable for six months following the acquisition date and the Company used the put option analysis method to fair value the stock. Under the terms of the agreement, the earn-out is based on EBITDA earned by Jacobs during the trailing 12 months ending December 31, 2012 and 2013. The Company's estimate of the fair value of the earn-out as of October 1, 2011 was $8.3 million out of a possible total earn out payment of $30.0 million. During 2012, based on the performance of the business and revised projections, the Company accrued an additional $6.2 million for the earn-out. As of September 30, 2012, the fair value of the earn-out was $14.5 million. During the three months ended December 31, 2012, based on the performance of the business and revised projections, the Company accrued an additional $5.1 million and paid out $17.4 million. During the three months ended March 31, 2013, the Company paid out the remaining $2.2 million earn-out out under the 2012 target. Based on the performance of the business and projections in comparison to the elevated earn-out targets for calendar year 2013 relative to the targets for calendar year 2012, the Company believes the fair value of the calendar year 2013 earn-out as of September 30, 2013 is zero.

The total purchase price is allocated to Jacobs' net tangible and intangible assets acquired and liabilities assumed based on their estimated fair values as of October 1, 2011, the effective date of the acquisition of Jacobs. The purchase price was allocated as follows:

	Consideration Amount

	(in thousands)
Accounts receivable	$	4,710
Inventory		6,059
Prepaid expenses		120
Goodwill		110,226
Vendor contract intangible asset		33,300
Covenants not to compete		2,400
Property and equipment		847
Accounts payable		(1,837	)
Accrued liabilities		(3,101	)

Total consideration	$	152,724

Goodwill, which is deductible for tax purposes due to the asset purchase structure, was created as part of the acquisition as the Company acquired an experienced and knowledgeable workforce.

GoIndustry Acquisition

In July 2012, the Company completed its purchase of GoIndustry, for 73 pence per share ($11.6 million). GoIndustry is a global provider of surplus asset management, auction and valuation services operating in over 25 countries in North America, Europe and Asia. The acquisition expands the Company's client roster with leading global manufacturers across the aerospace, consumer packaged goods, electronics, pharmaceutical, technology and transportation industry verticals.

The total purchase price is allocated to GoIndustry's net tangible and intangible assets acquired and liabilities assumed based on their estimated fair values as of July 1, 2012, the effective date of the acquisition of GoIndustry. Based on management's estimate of the fair value of tangible and intangible assets acquired and liabilities assumed, the purchase price was allocated as follows:

	Consideration Amount

	(in thousands)
Cash	$	10,091
Accounts receivable		3,987
Inventory		297
Prepaid expenses and deposits		1,075
Goodwill		34,152
Brand and technology intangible assets		4,877
Property and equipment		354
Accounts payable		(5,788	)
Accrued liabilities		(11,087	)
Pension liability		(6,468	)
Due to customers		(19,017	)
Other liabilities		(846	)

Total consideration	$	11,627

Goodwill was created as part of the acquisition as the Company acquired an experienced and knowledgeable workforce, of which approximately $5.5 million of the goodwill and all of the intangible assets are expected to be tax deductible, as a result of the structure of the transaction. The amount of revenue included in the 2013 consolidated statement of operations related to GoIndustry was $38.6 million.

National Electronic Service Association (NESA)

On November 1, 2012, the Company acquired the assets and assumed liabilities of National Electronic Service Association (NESA) in an all cash transaction. The acquisition price included an upfront cash payment of approximately $18.3 million and an earn-out payment. Under the terms of the agreement, the earn-out is based on EBITDA earned by NESA during the 36-48 months after closing. EBITDA growth used in the calculation is capped at 20% of prior period. The Company's estimate for the total payout ranges from zero to a maximum $37.7 million. The Company's estimate of the fair value of the earn-out as of the date of acquisition was $18.0 million. As of September 30, 2013, the Company's best estimate of the fair value of the earn out is $18.3 million. NESA is a Canadian provider of returns management, refurbishment and reverse logistics services for high-value consumer products. NESA provides expertise and focused services to Fortune 1000 companies in the management of Consumer Electronics, Telecommunications, and Information Technology products.

Under the acquisition method of accounting, the total estimated purchase price is allocated to NESA's net tangible and intangible assets acquired based on their estimated fair values as of November 1, 2012. Based on management's valuation of the fair value of tangible and intangible assets acquired and liabilities assumed, the purchase price was allocated as follows:

	Consideration Amount

	(in thousands)
Cash	$	3,760
Goodwill		27,009
Vendor contract intangible asset		3,936
Covenants not to compete		1,400
Other intangible asset		225
Property and equipment		234
Accrued liabilities		(204	)

Total consideration	$	36,360

Goodwill was created as part of the acquisition as the Company acquired an experienced and knowledgeable workforce, 75% of which is expected to be tax deductible as a result of the asset purchase structure of the transaction.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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+ Details

Summary of Discontinued Operations

12 Months Ended

Sep. 30, 2013

Summary of Discontinued Operations

Summary of Discontinued Operations

5. Summary of Discontinued Operations

During 2011, the Company ceased operating its United Kingdom business which had conducted sales of surplus assets and retail merchandise. The economic downturn and a low buyer adoption rate of online inventory sourcing created ongoing losses that were not sustainable.

The components of discontinued operations are as follows:

	Years ended September 30,

	2013		2012		2011
	(in thousands)
Revenue	$	—	$	—	$	9,976
Expense		—		—		(16,159	)
Depreciation and amortization		—		—		(637	)
Interest income		—		—		1,078
Income tax benefit		—		—		11,039
Goodwill impairment and currency translation		—		—		(17,464	)

Loss from discontinued operations	$	—	$	—	$	(12,167	)

The impairment charge of $17.5 million includes the reversal of currency translation adjustments of $3.9 million previously recorded in accumulated other comprehensive income since the time of acquisition and is included in the calculation of loss from discontinued operations.

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

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+ Details

Property and Equipment

12 Months Ended

Sep. 30, 2013

Property and Equipment

Property and Equipment

6. Property and Equipment

Property and equipment, including equipment under capital lease obligations, consists of the following:

	September 30,

	2013			2012
	(in thousands)
Computers and purchased software	$	17,953		$	15,125
Office/Operational equipment		5,391			4,475
Furniture and fixtures		1,408			1,253
Vehicles		992			1,110
Leasehold improvements		4,319			4,035

		30,063			25,998
Less: accumulated depreciation and amortization		(19,683	)		(15,616	)

	$	10,380		$	10,382

Depreciation and amortization expense related to property and equipment for the years ended September 30, 2013, 2012 and 2011 was $5,696,000, $4,714,000, and $4,180,000, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

Intangible Assets

12 Months Ended

Sep. 30, 2013

Intangible Assets

Intangible Assets

8. Intangible Assets

Intangible assets at September 30, 2013 and September 30, 2012 consisted of the following:

			September 30, 2013							September 30, 2012

	Useful Life (in years)		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
	(dollars in thousands)
Contract intangibles		5 - 7	$	37,236	$	(16,696	)	$	20,540	$	33,300	$	(7,266	)	$	26,034
Brand and technology		3 - 5		5,965		(1,666	)		4,299		6,325		(1,023	)		5,302
Covenants not to compete		3 - 5		4,440		(1,439	)		3,001		4,400		(1,770	)		2,630
Patent and trademarks		3 - 10		509		(144	)		365		374		(136	)		238

Total intangible assets, net								$	28,205						$	34,204

Future expected amortization of intangible assets at September 30, 2013 was as follows:

Years ending September 30,	Amortization

	(in thousands)
2014	$	11,143
2015		9,367
2016		6,281
2017		1,265
2018 and after		149

Total	$	28,205

Amortization expense related to intangible assets for the years ended September 30, 2013, 2012 and 2011 was $11,678,000, $9,451,000, and $1,514,000, respectively.

Debt	12 Months Ended
Debt	Sep. 30, 2013
Debt
Debt	9. Debt Senior Credit Facility On April 30, 2010, the Company entered into a three year senior credit facility (the Agreement) with a bank, which provides for borrowings up to $30.0 million. On March 13, 2012, the Company amended this credit facility extending the term to May 31, 2014 and increasing the borrowing capacity up to $75.0 million. Borrowings under the Agreement bear interest at an annual rate equal to the 30 day LIBOR rate plus 1.25% (1.431% at September 30, 2013) due monthly. As of September 30, 2013, the Company had no outstanding borrowings under the Agreement, and our borrowing availability was $67.8 million, due to issued letters of credit for $7.2 million. Borrowings under the Agreement are secured by substantially all of the assets of the Company. The Agreement contains certain financial and non-financial restrictive covenants including, among others, the requirements to maintain a minimum level of earnings before interest, income taxes, depreciation and amortization (EBITDA) and a minimum debt coverage ratio. As of September 30, 2013, the Company was in compliance with these covenants. Subordinated Note In conjunction with the Jacobs Trading acquisition during 2011, the Company issued a $40,000,000 seller subordinated 5% unsecured note. The note was repaid in November 2012. In conjunction with the repayment, the Company received a $1.0 million discount on the principal. This gain on the early extinguishment of debt has been reflected in interest and other expense (income) in the Consolidated Statement of Operations.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References+ Details

Commitments

12 Months Ended

Sep. 30, 2013

Commitments

Commitments

10. Commitments

Leases

The Company leases certain office space and equipment under non-cancelable operating lease agreements, which expire at various dates through 2019. Certain of the leases contain escalation clauses and provide for the pass-through of increases in operating expenses and real estate taxes. Rent related to leases that have escalation clauses is recognized on a straight-line basis. Resulting deferred rent charges are included in other long-term liabilities and were $893,000 and $592,000, at September 30, 2013 and 2012, respectively. Future minimum payments under the leases as of September 30, 2013 are as follows:

Years ending September 30,	Operating Lease Payments

	(in thousands)
2014	$	9,258
2015		7,299
2016		5,659
2017		4,570
2018		3,938
2019		2,183

Total future minimum lease payments	$	32,907

Rent expense for the years ended September 30, 2013, 2012 and 2011 was $11,236,000, $8,639,000, and $6,800,000, respectively.

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

Income Taxes

12 Months Ended

Sep. 30, 2013

Income Taxes

Income Taxes

12. Income Taxes

The components of the provision for income taxes of continuing operations are as follows:

	Year ended September 30,

	2013			2012			2011
	(in thousands)
Current tax provision:
U.S. Federal	$	27,611		$	28,124		$	13,019
State		5,035			5,129			2,374
Foreign		1,757			118			—

		34,403			33,371			15,393
Deferred tax (benefit) expense:
U.S. Federal		(6,012	)		(1,454	)		(194	)
State		(1,096	)		(265	)		260
Foreign		256			—			—

		(6,852	)		(1,719	)		66

Total provision	$	27,551		$	31,652		$	15,459

Deferred taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company's deferred tax assets and liabilities are as follows:

	September 30,

	2013			2012
	(in thousands)
Deferred tax assets:
Net operating losses—Foreign	$	4,572		$	3,170
Net operating losses—US		2,107			2,541
Accrued vacation and bonus		2,342			1,360
Inventory capitalization		4,048			2,815
Inventory reserves		565			—
Allowance for doubtful accounts		252			336
Stock compensation expense		8,036			5,134
Amortization of intangibles		6,609			3,560
Foreign deferred tax assets		909			1,389
Other		352			282

Total deferred tax assets before valuation allowance		29,792			20,587
Less: valuation allowance		(5,424	)		(4,558	)

Net deferred tax assets		24,368			16,029
Deferred tax liabilities:
Amortization of goodwill and intangibles		7,025			2,644
Depreciation		1,235			1,936
Foreign deferred tax liabilities		314			—

Total deferred tax liabilities	$	8,574		$	4,580

Net deferred taxes	$	15,794		$	11,449

The reconciliation of the U.S. federal statutory rate to the effective rate for continuing operations is as follows:

	Year ended September 30,

	2013			2012			2011
U.S. statutory rate		35.0	%		35.0	%		35.0	%
Permanent items		0.6			—			3.5
State taxes		3.9			3.9			4.3
Net foreign rate differential		0.6			0.7			—

Provision for income taxes		40.1	%		39.6	%		42.8	%

At September 30, 2013 and 2012, the Company had deferred tax assets related to available foreign net operating loss (NOL) carryforwards of approximately $4,572,000 and $3,170,000, which do not expire. Due to historic losses of those foreign entities, the Company does not believe that it is more likely than not that the related deferred tax assets will be realized and a full valuation allowance has been recorded. In addition, the Company also recorded a deferred tax asset of $3,753,000 related to NOL carryforwards related to its acquisition of Network International, Inc. in 2010. These NOL carryforwards expire in 2023. The Company will adjust these NOL carryforwards and the related valuation allowance as the related tax returns are filed.

The Company has not recorded a provision for deferred U.S. tax expense on the undistributed earnings of foreign subsidiaries since the Company intends to indefinitely reinvest the earnings of these foreign subsidiaries outside the U.S. The amount of such undistributed foreign earnings was approximately $6.6 million as of September 30, 2013.

The Company applies the authoritative guidance related to uncertainty in income taxes. The Company has concluded that there were no uncertain tax positions identified during its analysis. The Company's policy is to recognize interest and penalties in the period in which they occur in the income tax provision. The Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction, various state and local jurisdictions and in foreign jurisdictions, primarily Canada and the U.K. Currently, the Company is subject to income tax examinations for fiscal 2010 and 2011. The Company anticipates no material tax liability to arise from this examination. The statute of limitations for years prior to fiscal 2010 is now closed. However, certain tax attribute carryforwards that were generated prior to fiscal 2010 may be adjusted upon examination by tax authorities if they are utilized.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References+ Details

Stockholders' Equity

12 Months Ended

Sep. 30, 2013

Stockholders' Equity

Stockholders' Equity

13. Stockholders' Equity

2006 Omnibus Long-Term Incentive Plan

In conjunction with the Company's initial public offering, the board of directors and the Company's shareholders approved the 2006 Omnibus Long-Term Incentive Plan, or the 2006 Plan, on December 2, 2005. The 2005 Stock Option and Incentive Plan was terminated when the 2006 Plan became effective, immediately after the closing of the initial public offering.

A portion of the options and restricted shares granted to employees vest based on certain performance conditions being satisfied by the Company. Performance-based stock options are tied to the Company's annual performance against pre-established internal targets and the actual payout under these awards may vary from zero to 100% of an employee's target payout, based upon the Company's actual performance during the previous twelve months. The performance-based stock options are also subject to vesting requirements and generally vest when the performance condition has been satisfied. The fair value for stock options granted during the period was estimated at the grant date using the Black-Scholes option pricing model, as described in Note 2, and the fair value of restricted shares granted is based on the closing price of the shares on the grant date. Compensation cost is recognized when the performance condition has been satisfied or when it becomes probable that the performance condition will be satisfied.

Under the 2006 Plan, as amended, 10,000,000 shares were available for issuance. At September 30, 2009, there were 5,189,996 shares remaining reserved for issuance in connection with awards under the 2006 Plan. During fiscal year 2010, the Company granted options to purchase 624,566 shares to employees and directors with exercise prices between $9.05 and $13.96, and options to purchase 75,467 shares were forfeited. During fiscal year 2010, the Company granted 699,410 restricted shares to employees and directors at prices ranging from $9.05 to $13.96, and 45,026 restricted shares were forfeited. At September 30, 2010, there were 3,986,513 shares remaining reserved for issuance in connection with awards under the 2006 Plan. During fiscal year 2011, the Company granted options to purchase 321,072 shares to employees and directors with exercise prices between $14.30 and $17.02, and options to purchase 73,591 shares were forfeited. During fiscal year 2011, the Company granted 736,340 restricted shares to employees and directors at prices ranging from $12.88 to $25.52, and 150,112 restricted shares were forfeited. During fiscal year 2012, the Company granted options to purchase 181,783 shares to employees and directors with exercise prices between $31.37 and $42.31, and options to purchase 78,148 shares were forfeited. During fiscal year 2012, the Company granted 633,647 restricted shares to employees and directors at prices ranging from $31.37 to $52.55, and 138,052 restricted shares were forfeited. During the twelve months ended September 30, 2012, the Company issued 100,000 restricted shares to a non-employee that vest based on performance conditions. During fiscal year 2013, the Company granted options to purchase 171,994 shares to employees and directors with exercise prices between $29.47 and $46.72, and options to purchase 32,244 shares were forfeited. During fiscal year 2013, the Company granted 997,857 restricted shares to employees and directors at prices ranging from $29.47 to $42.47, and 403,083 restricted shares were forfeited. During the twelve months ended September 30, 2013, the Company issued 335,000 restricted shares and cancelled 281,500 restricted shares to a non-employee that vest based on performance conditions. At September 30, 2013, there were 1,819,050 shares remaining reserved for issuance in connection with awards under the 2006 Plan. The maximum number of shares subject to options or stock appreciation rights that can be awarded under the 2006 Plan to any person is 1,000,000 per year. The maximum number of shares that can be awarded under the 2006 Plan to any person, other than pursuant to an option or stock appreciation right, is 700,000 per year. These shares and options generally vest over a period of one to four years conditioned on continued employment for the incentive period.

The 2006 Plan permits the granting of options to purchase shares of common stock intended to qualify as incentive stock options under the Internal Revenue Code and stock options that do not qualify as incentive stock options ("non-qualified stock options"). The exercise price of each stock option may not be less than 100% of the fair market value of the common stock on the date of grant. However, if a grant recipient, who holds at least 10% of the common stock of the Company, receives an incentive stock option, the exercise price of such incentive stock option may not be less than 110% of the fair market value of the common stock on the date of grant. The term of each stock option is fixed by the compensation committee and may not exceed 10 years from the date of grant.

The compensation committee may also award under the 2006 Plan:

•

restricted stock, which are shares of common stock subject to restrictions;

•

stock units, which are common stock units subject to restrictions;

•

dividend equivalent rights, which are rights entitling the recipient to receive credits for dividends that would be paid if the recipient had held a specified number of shares of common stock;

•

stock appreciation rights, which are rights to receive a number of shares or, in the discretion of the compensation committee and subject to applicable law, an amount in cash or a combination of shares and cash, based on the increase in the fair market value of the shares underlying the right during a stated period specified by the compensation committee;

•

unrestricted stock, which are shares of common stock granted without restrictions as a bonus; and

•

performance and annual incentive awards, ultimately payable in common stock or cash, as determined by the compensation committee (the compensation committee may grant multi-year and annual incentive awards subject to achievement of specified goals tied to business criteria set forth in the 2006 Plan).

Share Repurchase Program

On December 2, 2008, the Company's Board of Directors approved a $10.0 million share repurchase program. Under the program, the Company is authorized to repurchase the issued and outstanding shares of common stock. Share repurchases may be made through open market purchases, privately negotiated transactions or otherwise, at times and in such amounts as management deems appropriate. The timing and actual number of shares repurchased will depend on a variety of factors including price, corporate and regulatory requirements and other market conditions. The repurchase program may be discontinued or suspended at any time, and will be funded using our available cash. On each of February 2, 2010, November 30, 2010, and May 3, 2011, the Board of Directors approved the repurchase of up to an additional $10.0 million in shares, and on May 17, 2012, an additional $30.0 million in shares were approved to be repurchased by the Board of Directors under the share repurchase program. The Company's Board of Directors reviews the share repurchase program periodically, the last such review having occurred in May 2012. During the year ended September 30, 2009, 707,462 shares were purchased under the program for approximately $3,874,000. During the year ended September 30, 2010, 1,225,019 shares were purchased under the program for approximately $14,471,000. During the year ended September 30, 2011, 229,575 shares were purchased under the program for approximately $3,541,000. During the year ended September 30, 2012, 505,067 shares were purchased and retired under the program for approximately $30,000,000. During the year ended September 30, 2013, no shares were purchased under the program. As of September 30, 2013, approximately $18,114,000 may yet be expended under the program.

Stock Option Activity

A summary of the Company's stock option activity for the years ended September 30, 2013 and 2012 is as follows:

			Weighted- Average Exercise Price

Options outstanding at September 30, 2011	2,894,547		$	11.55
Options granted	181,783			34.42
Options exercised	(1,322,387	)		11.72
Options canceled	(78,148	)		12.72

Options outstanding at September 30, 2012	1,675,795			13.84
Options granted	171,994			35.76
Options exercised	(223,139	)		11.35
Options canceled	(32,244	)		18.67

Options outstanding at September 30, 2013	1,592,406			16.46

Options exercisable at September 30, 2013	1,161,779			13.48

The following table summarizes information about options outstanding at September 30, 2013:

	Options Outstanding

Range of Exercise Price	Number Outstanding		Weighted- Average Remaining Contractual Life		Weighted- Average Exercise Price
$2.00 - 8.00		192,001		4.72	$	7.33
$8.23 - $46.72		1,400,405		6.01		17.71

		1,592,406		5.85		16.46

The following table summarizes information about options exercisable at September 30, 2013:

	Options Exercisable

Range of Exercise Price	Number Exercisable		Weighted- Average Remaining Contractual Life		Weighted- Average Exercise Price
$3.00 - $42.31		1,161,779		5.18	$	13.48

The following table summarizes information about assumptions used in valuing options granted:

	Year ended September 30

	2013		2012			2011
Dividend yield		—		—			—
Expected volatility		51.8% - 60.6%		60.4	%		63.9% - 64.8%
Risk-free interest rate		0.1% - 1.0%		0.6	%		0.3% - 1.7%
Expected forfeiture rate		19.7%		19.0	%		18.4%

The intrinsic value of outstanding and exercisable options at September 30, 2013 was approximately $28,265,000 and $23,603,000, respectively, based on a stock price of $33.50 on September 30, 2013.

The weighted average grant date fair value of options granted during 2013, 2012 and 2011 was $35.76, $34.42, and $15.21, respectively.

The intrinsic value of options exercised at September 30, 2013, 2012, and 2011 was $4,943,000, $50,899,000, and $43,706,000, respectively.

Restricted Share Activity

A summary of the Company's restricted share activity for the years ended September 30, 2013 and 2012 is as follows:

			Weighted- Average Fair Value

Unvested restricted shares at September 30, 2011	1,294,082		$	13.13
Restricted shares granted	633,647			34.05
Restricted shares vested	(390,068	)		12.53
Restricted shares canceled	(138,052	)		15.70

Unvested restricted shares at September 30, 2012	1,399,609			22.51
Restricted shares granted	997,857			36.97
Restricted shares vested	(450,514	)		21.18
Restricted shares canceled	(403,083	)		35.39

Unvested restricted shares at September 30, 2013	1,543,869			28.89

For the years ended September 30, 2013, 2012 and 2011, the Company recorded stock-based compensation of $13,379,000, $12,117,000, and $9,136,000, respectively. The total costs related to unvested awards, not yet recognized, as of September 30, 2013 was $38,312,000, which will be recognized over the weighted average vesting period of 27.0 months.

Fair Value Measurement

12 Months Ended

Sep. 30, 2013

Fair Value Measurement

Fair Value Measurement

14. Fair Value Measurement

The Company measures and records in the accompanying consolidated financial statements certain liabilities at fair value on a recurring basis. Authoritative guidance issued by the FASB establishes a fair value hierarchy for those instruments measured at fair value that distinguishes between assumptions based on market data (observable inputs) and the Company's assumptions (unobservable inputs). On January 1, 2012, the Company adopted Accounting Standards Update 2011-04, Fair Value Measurement: Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS, which amended FASB ASC Topic 820, Fair Value Measurement. Adoption of the disclosure requirements did not have a material impact on our financial position or results of operations. The hierarchy consists of three levels:


Level 1		Quoted market prices in active markets for identical assets or liabilities;
Level 2		Inputs other than Level 1 inputs that are either directly or indirectly observable; and
Level 3		Unobservable inputs developed using estimates and assumptions developed by the Company, which reflect those that a market participant would use.

As of September 30, 2013 and 2012, the Company had no Level 1 or Level 2 assets or liabilities measured at fair value. As of September 30, 2013 and 2012, the Company's liability for earn-outs related to the NESA and Jacobs Trading Company acquisitions of $18,390,000 and $14,511,000, respectively, is the only liability measured at fair value on a recurring basis and is classified as Level 3 within the fair value hierarchy. The changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value for the year ended September 30, 2013 are as follows ($ in thousands):

	Level 3 Liabilities

Balance at September 30, 2011	$	10,151
Acquisition contingent consideration		8,185
Settlements		(3,162	)
Increase (decrease) of contingent consideration		(663	)

Balance at September 30, 2012		14,511
Acquisition contingent consideration		18,050
Settlements		(19,608	)
Increase (decrease) of contingent consideration		5,437

Balance at September 30, 2013	$	18,390

When valuing its Level 3 liability, the Company gives consideration to operating results, financial condition, economic and/or market events, and other pertinent information that would impact its estimate of the expected earn-out payment. The valuation procedures are primarily based on management's projection of EBITDA for the acquired businesses and applying a discount to the expected earn out payments to estimate fair value. Discount rates range from 2.0% to 9.7% and are based on the Company's cost of borrowing. Given the short-term nature of the earn-out periods, changes in the discount rate are not expected to have a material impact on the fair value of these liabilities. Because of the inherent uncertainty, this estimated value may differ significantly from the value that would have been used had a ready market for the liability existed, and it is reasonably possible that the difference could be material. Changes in fair value of the Company's Level 3 liabilities are recorded in Acquisition costs in the Consolidated Statements of Operations. As it relates to financial liabilities still held as of September 30, 2013, the Company recorded into earnings an additional $5,097,000 and $340,000 of contingent consideration for Jacobs Trading and NESA, respectively.

The Company's financial assets not measured at fair value are cash and cash equivalents (which includes cash and commercial paper with original maturities of less than 90 days). The Company believes the carrying value approximates fair value due to the short term maturity of these instruments.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References+ Details

Defined Benefit Pension Plan

12 Months Ended

Sep. 30, 2013

Defined Benefit Pension Plan

Defined Benefit Pension Plan

15. Defined Benefit Pension Plan

Certain employees of GoIndustry, which the Company acquired in July 2012, are covered by a qualified defined benefit pension plan.

The Company recognizes the funded status of its postretirement benefit plans, with a corresponding noncash adjustment to accumulated other comprehensive income (loss), net of tax, in stockholders' equity. The funded status is measured as the difference between the fair value of the plan's assets and the benefit obligation of the plan.

The net periodic benefit cost recognized for the year ended September 30, 2013 and the year ended September 30, 2012, included the following components:

Qualified Defined Benefit Pension Plan

	Year ended September 30,

	2013			2012
	(in thousands)
Service cost		—			—
Interest cost	$	1,055		$	269
Expected return on plan assets		(1,055	)		(248	)
Amortization of prior service cost		—			—
Amortization of actuarial (gain)/loss		—			—
Amortization of transitional obligation/(asset)		—			—

Total net periodic benefit cost		—		$	21

The following table provides a reconciliation of benefit obligations, plan assets, and unfunded status related to the Company's qualified defined benefit pension plan, net periodic benefit cost recognized for the year ended September 30, 2013 and September 30, 2012, included the following components:

Qualified Defined Benefit Pension Plan

	Year ended September 30,

	2013			2012
	(in thousands)
Change in benefit obligation
Beginning balance	$	25,106			—
Acquisitions/divestitures		—		$	24,263
Service cost		—			—
Interest cost		1,055			269
Benefits paid		(617	)		(264	)
Actuarial (gain)/loss		(33	)		—
Plan amendments		—			—
Foreign currency exchange rate changes		47			838
Participants' contributions		—			—

Ending balance	$	25,558		$	25,106

Qualified Defined Benefit Pension Plan

	Year ended September 30,

	2013			2012
	(in thousands)
Change in plan assets
Beginning balance at fair value	$	19,320			—
Acquisitions/divestitures		—		$	17,795
Actual return on plan assets		1,566			820
Benefits paid		(617	)		(264	)
Employer's contributions		1,632			322
Participants' contributions		—			—
Foreign currency exchange rate changes		105			647

Ending balance at fair value	$	22,006		$	19,320

Underfunded status of the plan	$	(3,552	)	$	(5,786	)

The accrued pension liability of $3.6 million is recorded in Accrued expenses and other current liabilities and Deferred taxes and other long-term liabilities in the Consolidated Balance Sheet. Because the plan is closed to new participants, the accumulated benefit obligation (ABO) is equal to the projected benefit obligation (PBO), and totals $25,558,000 and $25,106,000 at September 30, 2013 and September 30, 2012, respectively.

The amount recognized in other comprehensive loss related to the Company's qualified defined benefit pension plan, net of tax, for the year ended September 30, 2013 and September 30, 2012, is shown in the following table:

Qualified Defined Benefit Pension Plan

	Year ended September 30,

	2013			2012
	(in thousands)
Accumulated OCI
Accumulated OCI at beginning of year	$	(584	)		—
New actuarial (gains)/losses		(563	)	$	(584	)
Amortization of prior service cost		—			—
Amortization of actuarial (gain)/loss		—			—
Amortization of transitional obligation/(asset)		—			—
Amount recognized in earnings for settlement		—			—

Accumulated OCI at end of year	$	(1,147	)	$	(584	)

Estimated amounts to be amortized from accumulated other comprehensive income (loss) into net periodic benefit cost during 2014 based on September 30, 2013, plan measurements are $0. The plan complies with the funding provisions of the UK Pensions Act 2004 and the Occupational Pension Schemes Regulations Act 2005. In 2014, the Company expects to contribute $1.7 million to the plan. In addition, the Company expects to make the following pension plan contributions over the next 10 years:

	Plan Contributions

	(in thousands)
Year ending September 30,
2014	$	1,690
2015		1,690
2016		1,690
2017		563
2018		—
2019 through 2023		—

Total	$	5,633

Actuarial Assumptions

The actuarial assumptions used to determine the benefit obligations at September 30, 2013 and September 30, 2012, and to determine the net periodic benefit cost for the year were as follows:

Qualified Defined Benefit Pension Plan



Discount rate	4.40	%	4.40	%
Expected return on plan assets	5.80	%	5.50	%
Increases to non-GMP pensions in payment accrued pre 4/6/97	0.00	%	0.00	%
Increases to non-GMP pensions in payment accrued post 4/6/97	2.50	%	2.30	%
Rate of increases to deferred CPI linked benefits	2.50	%	2.30	%
Rate of increases to deferred RPI linked benefits	3.40	%	3.00	%

Mortality—90% of S1NxA tables, projected in line with 2012 CMI projection model and 1.0% pa long-term rate of improvement.

Estimated Future Benefit Payments

The Company's pension plan expects to make the following benefit payments to participants over the next 10 years:

	Pension Benefits

	(in thousands)
Year ending September 30,
2014	$	859
2015		771
2016		735
2017		1,212
2018		948
2019 through 2023		5,524

Total	$	10,049

Fair Value Measurements

The investment policy and strategy of the plan assets, as established by the Trustees of the plan, strive to maximize the likelihood of achieving primary objectives of the investment policy established for the plan. The primary objectives are:

1)

Funding—to ensure that the Plan is fully funded using assumptions that contain a modest margin for prudence. Where an actuarial valuation reveals a deficit, a recovery plan will be put in place which will take into account the financial covenant of the employer;

2)

Stability—to have due regard to the likely level and volatility of required contributions when setting the Plan's investment strategy; and

3)

Security—to ensure that the solvency position of the Plan is expected to improve. The Trustees will take into account the strength of employer's covenant when determining the expected improvement in the solvency position of the Plan.

Assets were initially invested based on the target allocations stated below. The assets are allocated among equity investments and fixed income securities. The Trustees review the investment policy on an ongoing basis, to determine whether a change in the policy or asset allocation targets is necessary. The assets are not rebalanced and consisted of the following as of September 30, 2013:



Equity securities	70	%	49.4	%
Fixed-income securities	30	%	50.0	%
Cash equivalents	0	%	0.6	%

Total	100.0	%	100.0	%

The class of equity securities consists of one pooled fund whose strategy is to invest in approximately 70% UK company shares (domestic) and 30% international equity securities. The class of fixed-income securities consists of one pooled fund whose strategy is to invest in a limited number of government and corporate bonds.

The expected long-term rate of return for the plan's total assets is based on the expected returns of each of the above categories, weighted based on the current target allocation for each class. The Trustees evaluate whether adjustments are needed based on historical returns to more accurately reflect expectations of future returns.

The Company is required to present certain fair value disclosures related to its postretirement benefit plan assets, even though those assets are not included on the Company's Consolidated Balance Sheets. The following table presents the fair value of the assets of the Company's qualified defined benefit pension plan by asset category and their level within the fair value hierarchy, which has three levels based on reliability of the inputs used to determine fair value. Level 1 refers to fair values determined based on quoted prices in active markets for identical assets, Level 2 refers to fair values estimated using significant other observable inputs, and Level 3 includes fair values estimated using significant unobservable inputs.

Balance as of September 30, 2013	Level 1		Level 2			Total

	(in thousands)
Equity securities		—	$	10,871	—	$	10,871
Fixed-income securities		—		11,003	—		11,003
Cash equivalents	$	132		—	—		132

Total	$	132	$	21,874	—	$	22,006

Balance as of September 30, 2012	Level 1		Level 2			Total

	(in thousands)
International equity		—	$	9,115	—	$	9,115
Fixed-income securities		—		10,055	—		10,055
Cash equivalents	$	150		—	—		150

Total	$	150	$	19,170	—	$	19,320

Valuation Techniques

The Company relies on pricing inputs from investment fund managers to value investments. The fund manager prices the underlying securities using independent external pricing sources, or determined according to approved pricing policies in circumstances where independent sources are not available.

Quarterly Results (Unaudited)

12 Months Ended

Sep. 30, 2013

Quarterly Results (Unaudited)

Quarterly Results (Unaudited)

16. Quarterly Results (Unaudited)

The following table sets forth for the eight most recent quarters the selected unaudited quarterly consolidated statement of operations data. The unaudited quarterly consolidated statement of operations data has been prepared on the same basis as the Company's audited consolidated financial statements and, in the opinion of management, includes all adjustments, consisting only of normal recurring adjustments, necessary for the fair presentation of this data.

	Three months ended

	Dec. 31, 2011		Mar. 31, 2012		June 30, 2012		Sept. 30, 2012		Dec. 31, 2012		Mar. 31, 2013		June 30, 2013		Sept. 30, 2013
	(in thousands, except share and per share data)
Revenue from operations	$	106,031	$	125,724	$	121,273	$	122,275	$	122,205	$	130,324	$	124,199	$	129,128

Income before provision for income taxes from operations	$	15,735	$	31,270	$	24,772	$	8,171	$	11,181	$	21,522	$	18,813	$	17,139

Net income from operations	$	9,126	$	18,762	$	14,863	$	5,545	$	6,709	$	12,698	$	11,288	$	10,409

Basic earnings per common share	$	0.30	$	0.61	$	0.48	$	0.18	$	0.21	$	0.40	$	0.36	$	0.33

Diluted earnings per common share	$	0.28	$	0.57	$	0.45	$	0.17	$	0.20	$	0.39	$	0.35	$	0.32

Basic weighted average shares outstanding		30,393,309		30,840,322		31,140,261		31,045,293		31,482,853		31,561,412		31,651,061		31,772,379

Diluted weighted average shares outstanding		32,382,518		32,778,428		33,183,165		32,788,205		33,054,264		32,331,686		32,540,187		32,702,807

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References+ Details

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Sep. 30, 2013

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS
(dollars in thousands)

	Balance at beginning of period		Charged to expense		Reductions		Balance at end of period

Deferred tax valuation allowance (deducted from net deferred tax assets)
Year ended September 30, 2011	$	1,733	$	1,608		—	$	3,341
Year ended September 30, 2012		3,341		1,217		—		4,558
Year ended September 30, 2013		4,558		866		—		5,424
Allowance for doubtful accounts (deducted from accounts receivable)
Year ended September 30, 2011	$	328	$	290	$	104	$	514
Year ended September 30, 2012		514		962		228		1,248
Year ended September 30, 2013		1,248		337		694		891
Inventory allowance (deducted from inventory)
Year ended September 30, 2011	$	1,012	$	194		216	$	990
Year ended September 30, 2012		990		1,584		—		2,574
Year ended September 30, 2013		2,574		147		1,269		1,452

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2013

Summary of Significant Accounting Policies

Use of Estimates

Use of Estimates

Principles of Consolidation

Principles of Consolidation

Basis of Presentation

Basis of Presentation

Discontinued Operations

Discontinued Operations

Business Combinations

Business Combinations

Cash and Cash Equivalents

Cash and Cash Equivalents

The Company considers all highly liquid securities purchased with an initial maturity of three months or less to be cash equivalents.

Short-Term Investments

Short-Term Investments

Accounts Receivable

Accounts Receivable

Inventory

Inventory

Property and Equipment

Property and Equipment

Property and equipment is recorded at cost, and depreciated and amortized on a straight-line basis over the following estimated useful lives:


Computers and purchased software		One to five years
Office equipment		Three years
Furniture and fixtures		Five to seven years
Leasehold improvements		Shorter of lease term or useful life

Intangible Assets

Intangible Assets

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Goodwill

Goodwill

Revenue Recognition

Revenue Recognition

The Company recognizes revenue when all of the following criteria are met:

•

a buyer submits the winning bid in an auction and, as a result, evidence of an arrangement exists and the sale price has been determined;

•

the buyer has assumed the risks and rewards of ownership; and

•

collection is reasonably assured.

The Company collects and remits sales taxes on merchandise that it purchases and sells, and reports such amounts under the net method in its Consolidated Statements of Operations.

Cost of Goods Sold

Cost of Goods Sold

Risk Associated with Certain Concentrations

Risk Associated with Certain Concentrations

Income Taxes

Income Taxes

The Company applies the authoritative guidance related to uncertainty in income taxes. The Company has concluded that there were no uncertain tax positions identified during its analysis.

Stock-Based Compensation

Stock-Based Compensation

Advertising Costs

Advertising Costs

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Foreign Currency Translation

Foreign Currency Translation

Comprehensive Income

Comprehensive Income

Earnings per Share

Earnings per Share

(a) for the fiscal year ended September 30, 2013 - 151,291 options;

(b) for the fiscal year ended September 30, 2012 - 0 options; and

The following summarizes the potential outstanding common stock of the Company as of the dates set forth below:

	September 30,

	2013		2012		2011
	(dollars in thousands except per share and share data)
Weighted average shares calculation:
Basic weighted average shares outstanding		31,616,926		30,854,796		27,736,865
Treasury stock effect of options and restricted stock		1,040,310		1,928,283		1,345,068

Diluted weighted average common shares outstanding		32,657,236		32,783,079		29,081,933

Income from continuing operations	$	41,104	$	48,296	$	20,679
Income from discontinued operations		—		—		(12,167	)

Net income	$	41,104	$	48,296	$	8,512

Basic income (loss) per common share:
From continuing operations	$	1.30	$	1.57	$	0.75
From discontinued operations		—		—		(0.44	)

Basic income per common share	$	1.30	$	1.57	$	0.31

Diluted income (loss) per common share:
From continuing operations	$	1.26	$	1.47	$	0.71
From discontinued operations		—		—		(0.42	)

Diluted income per common share	$	1.26	$	1.47	$	0.29

Recent Accounting Pronouncements

Recent Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2013

Summary of Significant Accounting Policies

Schedule of estimated useful lives of property and equipment


Computers and purchased software		One to five years
Office equipment		Three years
Furniture and fixtures		Five to seven years
Leasehold improvements		Shorter of lease term or useful life

Schedule of the potential outstanding common stock

	September 30,

	2013		2012		2011
	(dollars in thousands except per share and share data)
Weighted average shares calculation:
Basic weighted average shares outstanding		31,616,926		30,854,796		27,736,865
Treasury stock effect of options and restricted stock		1,040,310		1,928,283		1,345,068

Diluted weighted average common shares outstanding		32,657,236		32,783,079		29,081,933

Income from continuing operations	$	41,104	$	48,296	$	20,679
Income from discontinued operations		—		—		(12,167	)

Net income	$	41,104	$	48,296	$	8,512

Basic income (loss) per common share:
From continuing operations	$	1.30	$	1.57	$	0.75
From discontinued operations		—		—		(0.44	)

Basic income per common share	$	1.30	$	1.57	$	0.31

Diluted income (loss) per common share:
From continuing operations	$	1.26	$	1.47	$	0.71
From discontinued operations		—		—		(0.42	)

Diluted income per common share	$	1.26	$	1.47	$	0.29

Acquisitions (Tables)

28 Months Ended

12 Months Ended

Sep. 30, 2013

Jacobs Trading, LLC

Sep. 30, 2013

GoIndustry

Sep. 30, 2013

NESA

Acquisitions

Schedule of purchase price allocation

	Consideration Amount

	(in thousands)
Current assets	$	239
Goodwill		14,167
Brand assets		623
Intangible technology assets		250
Covenants not to compete		700
Property and equipment		48
Current liabilities		(38	)

Total consideration	$	15,989

	Consideration Amount

	(in thousands)
Accounts receivable	$	4,710
Inventory		6,059
Prepaid expenses		120
Goodwill		110,226
Vendor contract intangible asset		33,300
Covenants not to compete		2,400
Property and equipment		847
Accounts payable		(1,837	)
Accrued liabilities		(3,101	)

Total consideration	$	152,724

	Consideration Amount

	(in thousands)
Cash	$	10,091
Accounts receivable		3,987
Inventory		297
Prepaid expenses and deposits		1,075
Goodwill		34,152
Brand and technology intangible assets		4,877
Property and equipment		354
Accounts payable		(5,788	)
Accrued liabilities		(11,087	)
Pension liability		(6,468	)
Due to customers		(19,017	)
Other liabilities		(846	)

Total consideration	$	11,627

	Consideration Amount

	(in thousands)
Cash	$	3,760
Goodwill		27,009
Vendor contract intangible asset		3,936
Covenants not to compete		1,400
Other intangible asset		225
Property and equipment		234
Accrued liabilities		(204	)

Total consideration	$	36,360

Summary of Discontinued Operations (Tables)

12 Months Ended

Sep. 30, 2013

Summary of Discontinued Operations

Schedule of components of discontinued operations

	Years ended September 30,

	2013		2012		2011
	(in thousands)
Revenue	$	—	$	—	$	9,976
Expense		—		—		(16,159	)
Depreciation and amortization		—		—		(637	)
Interest income		—		—		1,078
Income tax benefit		—		—		11,039
Goodwill impairment and currency translation		—		—		(17,464	)

Loss from discontinued operations	$	—	$	—	$	(12,167	)

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References+ Details

Property and Equipment (Tables)

12 Months Ended

Sep. 30, 2013

Property and Equipment

Schedule of property and equipment, including equipment under capital lease obligations

	September 30,

	2013			2012
	(in thousands)
Computers and purchased software	$	17,953		$	15,125
Office/Operational equipment		5,391			4,475
Furniture and fixtures		1,408			1,253
Vehicles		992			1,110
Leasehold improvements		4,319			4,035

		30,063			25,998
Less: accumulated depreciation and amortization		(19,683	)		(15,616	)

	$	10,380		$	10,382

Goodwill (Tables)

12 Months Ended

Sep. 30, 2013

Goodwill.

Summary of goodwill activity

	Goodwill

	(in thousands)
Balance at September 30, 2011	$	40,549
New acquisitions		144,378
Translation adjustments		844

Balance at September 30, 2012		185,771
New acquisitions		27,009
Translation adjustments		(1,069	)

Balance at September 30, 2013	$	211,711

Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2013

Intangible Assets

Schedule of intangible assets

			September 30, 2013							September 30, 2012

	Useful Life (in years)		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
	(dollars in thousands)
Contract intangibles		5 - 7	$	37,236	$	(16,696	)	$	20,540	$	33,300	$	(7,266	)	$	26,034
Brand and technology		3 - 5		5,965		(1,666	)		4,299		6,325		(1,023	)		5,302
Covenants not to compete		3 - 5		4,440		(1,439	)		3,001		4,400		(1,770	)		2,630
Patent and trademarks		3 - 10		509		(144	)		365		374		(136	)		238

Total intangible assets, net								$	28,205						$	34,204

Schedule of future expected amortization of intangible assets

Years ending September 30,	Amortization

	(in thousands)
2014	$	11,143
2015		9,367
2016		6,281
2017		1,265
2018 and after		149

Total	$	28,205

Commitments (Tables)

12 Months Ended

Sep. 30, 2013

Commitments

Schedule of future minimum payments under the leases

Years ending September 30,	Operating Lease Payments

	(in thousands)
2014	$	9,258
2015		7,299
2016		5,659
2017		4,570
2018		3,938
2019		2,183

Total future minimum lease payments	$	32,907

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2013

Income Taxes

Schedule of components of the provision for income taxes of continuing operations

	Year ended September 30,

	2013			2012			2011
	(in thousands)
Current tax provision:
U.S. Federal	$	27,611		$	28,124		$	13,019
State		5,035			5,129			2,374
Foreign		1,757			118			—

		34,403			33,371			15,393
Deferred tax (benefit) expense:
U.S. Federal		(6,012	)		(1,454	)		(194	)
State		(1,096	)		(265	)		260
Foreign		256			—			—

		(6,852	)		(1,719	)		66

Total provision	$	27,551		$	31,652		$	15,459

Schedule of significant components of deferred tax assets and liabilities

	September 30,

	2013			2012
	(in thousands)
Deferred tax assets:
Net operating losses—Foreign	$	4,572		$	3,170
Net operating losses—US		2,107			2,541
Accrued vacation and bonus		2,342			1,360
Inventory capitalization		4,048			2,815
Inventory reserves		565			—
Allowance for doubtful accounts		252			336
Stock compensation expense		8,036			5,134
Amortization of intangibles		6,609			3,560
Foreign deferred tax assets		909			1,389
Other		352			282

Total deferred tax assets before valuation allowance		29,792			20,587
Less: valuation allowance		(5,424	)		(4,558	)

Net deferred tax assets		24,368			16,029
Deferred tax liabilities:
Amortization of goodwill and intangibles		7,025			2,644
Depreciation		1,235			1,936
Foreign deferred tax liabilities		314			—

Total deferred tax liabilities	$	8,574		$	4,580

Net deferred taxes	$	15,794		$	11,449

Schedule of reconciliation of the U.S. federal statutory rate to the effective rate for continuing operations

	Year ended September 30,

	2013			2012			2011
U.S. statutory rate		35.0	%		35.0	%		35.0	%
Permanent items		0.6			—			3.5
State taxes		3.9			3.9			4.3
Net foreign rate differential		0.6			0.7			—

Provision for income taxes		40.1	%		39.6	%		42.8	%

Stockholders' Equity (Tables)

12 Months Ended

Sep. 30, 2013

Stockholders' Equity

Summary of stock option activity

			Weighted- Average Exercise Price

Options outstanding at September 30, 2011	2,894,547		$	11.55
Options granted	181,783			34.42
Options exercised	(1,322,387	)		11.72
Options canceled	(78,148	)		12.72

Options outstanding at September 30, 2012	1,675,795			13.84
Options granted	171,994			35.76
Options exercised	(223,139	)		11.35
Options canceled	(32,244	)		18.67

Options outstanding at September 30, 2013	1,592,406			16.46

Options exercisable at September 30, 2013	1,161,779			13.48

Summary of information about options outstanding and exercisable

The following table summarizes information about options outstanding at September 30, 2013:

	Options Outstanding

Range of Exercise Price	Number Outstanding		Weighted- Average Remaining Contractual Life		Weighted- Average Exercise Price
$2.00 - 8.00		192,001		4.72	$	7.33
$8.23 - $46.72		1,400,405		6.01		17.71

		1,592,406		5.85		16.46

The following table summarizes information about options exercisable at September 30, 2013:

	Options Exercisable

Range of Exercise Price	Number Exercisable		Weighted- Average Remaining Contractual Life		Weighted- Average Exercise Price
$3.00 - $42.31		1,161,779		5.18	$	13.48

Summary of information about assumptions used in valuing options granted

	Year ended September 30

	2013		2012			2011
Dividend yield		—		—			—
Expected volatility		51.8% - 60.6%		60.4	%		63.9% - 64.8%
Risk-free interest rate		0.1% - 1.0%		0.6	%		0.3% - 1.7%
Expected forfeiture rate		19.7%		19.0	%		18.4%

Summary of restricted share activity

			Weighted- Average Fair Value

Unvested restricted shares at September 30, 2011	1,294,082		$	13.13
Restricted shares granted	633,647			34.05
Restricted shares vested	(390,068	)		12.53
Restricted shares canceled	(138,052	)		15.70

Unvested restricted shares at September 30, 2012	1,399,609			22.51
Restricted shares granted	997,857			36.97
Restricted shares vested	(450,514	)		21.18
Restricted shares canceled	(403,083	)		35.39

Unvested restricted shares at September 30, 2013	1,543,869			28.89

Fair Value Measurement (Tables)

12 Months Ended

Sep. 30, 2013

Fair Value Measurement

Schedule of changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value

The changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value for the year ended September 30, 2013 are as follows ($ in thousands):

	Level 3 Liabilities

Balance at September 30, 2011	$	10,151
Acquisition contingent consideration		8,185
Settlements		(3,162	)
Increase (decrease) of contingent consideration		(663	)

Balance at September 30, 2012		14,511
Acquisition contingent consideration		18,050
Settlements		(19,608	)
Increase (decrease) of contingent consideration		5,437

Balance at September 30, 2013	$	18,390

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References+ Details

Defined Benefit Pension Plan (Tables)

12 Months Ended

Sep. 30, 2013

Defined Benefit Pension Plan

Schedule of net periodic benefit cost recognized

Qualified Defined Benefit Pension Plan

	Year ended September 30,

	2013			2012
	(in thousands)
Service cost		—			—
Interest cost	$	1,055		$	269
Expected return on plan assets		(1,055	)		(248	)
Amortization of prior service cost		—			—
Amortization of actuarial (gain)/loss		—			—
Amortization of transitional obligation/(asset)		—			—

Total net periodic benefit cost		—		$	21

Schedule of reconciliation of benefit obligations, plan assets, and unfunded status related to the Company's qualified defined benefit pension plan, net periodic benefit cost recognized

Qualified Defined Benefit Pension Plan

	Year ended September 30,

	2013			2012
	(in thousands)
Change in benefit obligation
Beginning balance	$	25,106			—
Acquisitions/divestitures		—		$	24,263
Service cost		—			—
Interest cost		1,055			269
Benefits paid		(617	)		(264	)
Actuarial (gain)/loss		(33	)		—
Plan amendments		—			—
Foreign currency exchange rate changes		47			838
Participants' contributions		—			—

Ending balance	$	25,558		$	25,106

Qualified Defined Benefit Pension Plan

	Year ended September 30,

	2013			2012
	(in thousands)
Change in plan assets
Beginning balance at fair value	$	19,320			—
Acquisitions/divestitures		—		$	17,795
Actual return on plan assets		1,566			820
Benefits paid		(617	)		(264	)
Employer's contributions		1,632			322
Participants' contributions		—			—
Foreign currency exchange rate changes		105			647

Ending balance at fair value	$	22,006		$	19,320

Underfunded status of the plan	$	(3,552	)	$	(5,786	)

Schedule of amount recognized in other comprehensive loss related to the Company's qualified defined benefit pension plan, net of tax

Qualified Defined Benefit Pension Plan

	Year ended September 30,

	2013			2012
	(in thousands)
Accumulated OCI
Accumulated OCI at beginning of year	$	(584	)		—
New actuarial (gains)/losses		(563	)	$	(584	)
Amortization of prior service cost		—			—
Amortization of actuarial (gain)/loss		—			—
Amortization of transitional obligation/(asset)		—			—
Amount recognized in earnings for settlement		—			—

Accumulated OCI at end of year	$	(1,147	)	$	(584	)

Schedule of expected pension plan contributions

	Plan Contributions

	(in thousands)
Year ending September 30,
2014	$	1,690
2015		1,690
2016		1,690
2017		563
2018		—
2019 through 2023		—

Total	$	5,633

Schedule of actuarial assumptions used to determine the benefit obligations and net periodic benefit cost

Qualified Defined Benefit Pension Plan



Discount rate	4.40	%	4.40	%
Expected return on plan assets	5.80	%	5.50	%
Increases to non-GMP pensions in payment accrued pre 4/6/97	0.00	%	0.00	%
Increases to non-GMP pensions in payment accrued post 4/6/97	2.50	%	2.30	%
Rate of increases to deferred CPI linked benefits	2.50	%	2.30	%
Rate of increases to deferred RPI linked benefits	3.40	%	3.00	%

Schedule of expected benefit payments

	Pension Benefits

	(in thousands)
Year ending September 30,
2014	$	859
2015		771
2016		735
2017		1,212
2018		948
2019 through 2023		5,524

Total	$	10,049

Schedule of assets initially invested based on the target allocations



Equity securities	70	%	49.4	%
Fixed-income securities	30	%	50.0	%
Cash equivalents	0	%	0.6	%

Total	100.0	%	100.0	%

Schedule of fair value of the assets of the Company's qualified defined benefit pension plan by asset category and their level within the fair value hierarchy

Balance as of September 30, 2013	Level 1		Level 2			Total

	(in thousands)
Equity securities		—	$	10,871	—	$	10,871
Fixed-income securities		—		11,003	—		11,003
Cash equivalents	$	132		—	—		132

Total	$	132	$	21,874	—	$	22,006

Balance as of September 30, 2012	Level 1		Level 2			Total

	(in thousands)
International equity		—	$	9,115	—	$	9,115
Fixed-income securities		—		10,055	—		10,055
Cash equivalents	$	150		—	—		150

Total	$	150	$	19,170	—	$	19,320

- Definition

Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

+ References+ Details

Quarterly Results (Unaudited) (Tables)

12 Months Ended

Sep. 30, 2013

Quarterly Results (Unaudited)

Schedule of unaudited quarterly consolidated statement of operations

	Three months ended

	Dec. 31, 2011		Mar. 31, 2012		June 30, 2012		Sept. 30, 2012		Dec. 31, 2012		Mar. 31, 2013		June 30, 2013		Sept. 30, 2013
	(in thousands, except share and per share data)
Revenue from operations	$	106,031	$	125,724	$	121,273	$	122,275	$	122,205	$	130,324	$	124,199	$	129,128

Income before provision for income taxes from operations	$	15,735	$	31,270	$	24,772	$	8,171	$	11,181	$	21,522	$	18,813	$	17,139

Net income from operations	$	9,126	$	18,762	$	14,863	$	5,545	$	6,709	$	12,698	$	11,288	$	10,409

Basic earnings per common share	$	0.30	$	0.61	$	0.48	$	0.18	$	0.21	$	0.40	$	0.36	$	0.33

Diluted earnings per common share	$	0.28	$	0.57	$	0.45	$	0.17	$	0.20	$	0.39	$	0.35	$	0.32

Basic weighted average shares outstanding		30,393,309		30,840,322		31,140,261		31,045,293		31,482,853		31,561,412		31,651,061		31,772,379

Diluted weighted average shares outstanding		32,382,518		32,778,428		33,183,165		32,788,205		33,054,264		32,331,686		32,540,187		32,702,807

Summary of Significant Accounting Policies (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Short - Term Investments
Unrealized losses reported in accumulated other comprehensive income	$ 0	$ 0	$ 0
Realized losses for sales of investments	$ 0	$ 0	$ 15,000

Summary of Significant Accounting Policies (Details 4)	12 Months Ended
Summary of Significant Accounting Policies (Details 4)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Maximum
Risk Associated with Certain Concentrations
Term for release of funds to the seller	30 days
GMV \| Commercial seller
Risk Associated with Certain Concentrations
Concentration risk (as a percent)	11.00%	20.00%	11.00%

Summary of Significant Accounting Policies (Details 5) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Income Taxes.
Uncertain tax positions identified during analysis	$ 0
Advertising Costs
Advertising costs	4,560,000	4,939,000	4,768,000
Comprehensive income:
Comprehensive income	$ 40,376,000	$ 49,490,000	$ 13,209,000
Earnings per Share
Treasury stock effect of options and restricted stock (in shares)	1,040,310	1,928,283	1,345,068
Restricted shares
Earnings per Share
Unvested restricted shares	1,543,869	1,399,609	1,294,082
Issue price (in dollars per share)	$ 28.89	$ 22.51	$ 13.13
Unvested shares included in calculation of diluted income per share	383,831
Restricted shares \| Minimum
Earnings per Share
Issue price (in dollars per share)	$ 7.48	$ 7.48	$ 7.48
Restricted shares \| Maximum
Earnings per Share
Issue price (in dollars per share)	$ 52.55	$ 52.55	$ 25.52

Summary of Significant Accounting Policies (Details 6) (Stock options)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Stock options
Stock options excluded from the calculation of diluted income per share
Stock options excluded from the calculation of diluted income per share (in shares)	151,291	0	0

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References+ Details

Summary of Significant Accounting Policies (Details 7) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Weighted average shares calculation:
Basic weighted average shares outstanding	31,772,379	31,651,061	31,561,412	31,482,853	31,045,293	31,140,261	30,840,322	30,393,309	31,616,926	30,854,796	27,736,865
Treasury stock effect of options and restricted stock (in shares)									1,040,310	1,928,283	1,345,068
Diluted weighted average common shares outstanding	32,702,807	32,540,187	32,331,686	33,054,264	32,788,205	33,183,165	32,778,428	32,382,518	32,657,236	32,783,079	29,081,933
Income from continuing operations									$ 41,104	$ 48,296	$ 20,679
Income from discontinued operations											(12,167)
Net income	$ 10,409	$ 11,288	$ 12,698	$ 6,709	$ 5,545	$ 14,863	$ 18,762	$ 9,126	$ 41,104	$ 48,296	$ 8,512
Basic income (loss) per common share:
From continuing operations (in dollars per share)									$ 1.30	$ 1.57	$ 0.75
From discontinued operations (in dollars per share)											$ (0.44)
Basic earnings per common share (in dollars per share)	$ 0.33	$ 0.36	$ 0.40	$ 0.21	$ 0.18	$ 0.48	$ 0.61	$ 0.30	$ 1.30	$ 1.57	$ 0.31
Diluted income (loss) per common share:
From continuing operations (in dollars per share)									$ 1.26	$ 1.47	$ 0.71
From discontinued operations (in dollars per share)											$ (0.42)
Diluted earnings per common share (in dollars per share)	$ 0.32	$ 0.35	$ 0.39	$ 0.20	$ 0.17	$ 0.45	$ 0.57	$ 0.28	$ 1.26	$ 1.47	$ 0.29

Significant Contracts (Details) (USD $)	12 Months Ended
Significant Contracts (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
DLA Disposition Services
Liability for inventory included in Accrued expenses and other current liabilities	$ 34,825,000	$ 36,425,000
Profit-sharing distributions	35,944,000	43,242,000	49,318,000
Profit-sharing distributions accrued	4,315,000	4,041,000
Surplus contract
DLA Disposition Services
Number of renewal options	2
Term of renewal options	1 year
Usable surplus property to be purchased as a fixed percentage of DoD's original acquisition value	1.80%
Profits from resale of the property retained (as a percent)	100.00%
Liability for inventory included in Accrued expenses and other current liabilities	9,257,000	9,627,000
Scrap contract
DLA Disposition Services
Number of renewal options	3
Term of renewal options	1 year
Profits distributed to DLA Disposition Services (as a percent)	77.00%
Performance incentive measurement period	12 months
Amount of performance incentive earned	1,265,000	1,651,000	1,601,000
Profit-sharing distributions	35,944,000	43,242,000	49,318,000
Profit-sharing distributions accrued	$ 4,315,000	$ 4,041,000	$ 7,203,000
Number of consecutive quarterly periods in which performance ratio does not exceed benchmark ratios resulting in contract termination	2
Number of preceding months in which performance ratio does not exceed benchmark ratios resulting in contract termination	12 months
Scrap contract \| Maximum
DLA Disposition Services
Additional profit sharing distribution (as a percent)	2.00%
Revenue \| U.S. Department of Defense \| Surplus contract
DLA Disposition Services
Concentration risk (as a percent)	27.70%	27.20%	30.30%
Revenue \| U.S. Department of Defense \| Scrap contract
DLA Disposition Services
Concentration risk (as a percent)	13.50%	16.10%	25.50%

Acquisitions (Details)				0 Months Ended	12 Months Ended		24 Months Ended	28 Months Ended					0 Months Ended	3 Months Ended		12 Months Ended				0 Months Ended				0 Months Ended		12 Months Ended			0 Months Ended					0 Months Ended
Acquisitions (Details)	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)	Jun. 02, 2011 TC USD ($)	Sep. 30, 2012 TC USD ($)	Aug. 31, 2012 TC	May 31, 2013 TC item	Sep. 30, 2013 TC USD ($)	Sep. 30, 2011 TC USD ($)	Jun. 02, 2011 TC Brand assets USD ($)	Jun. 02, 2011 TC Intangible technology assets USD ($)	Jun. 02, 2011 TC Covenants not to compete USD ($)	Oct. 02, 2011 Jacobs Trading, LLC USD ($)	Mar. 31, 2013 Jacobs Trading, LLC USD ($)	Dec. 31, 2012 Jacobs Trading, LLC USD ($)	Dec. 31, 2013 Jacobs Trading, LLC	Dec. 31, 2012 Jacobs Trading, LLC	Sep. 30, 2012 Jacobs Trading, LLC USD ($)	Sep. 30, 2013 Jacobs Trading, LLC USD ($)	Oct. 02, 2011 Jacobs Trading, LLC Restricted shares USD ($)	Oct. 02, 2011 Jacobs Trading, LLC Restricted shares Level 3 Put Option Analysis	Oct. 02, 2011 Jacobs Trading, LLC Vendor contract intangible asset USD ($)	Oct. 02, 2011 Jacobs Trading, LLC Covenants not to compete USD ($)	Oct. 02, 2011 Jacobs Trading, LLC Seller subordinated unsecured note USD ($)	Jul. 31, 2012 GoIndustry USD ($) item	Sep. 30, 2013 GoIndustry USD ($)	Jul. 31, 2012 GoIndustry GBP (£)	Jul. 31, 2012 GoIndustry Brand and technology intangible assets USD ($)	Nov. 02, 2012 NESA USD ($)	Sep. 30, 2013 NESA USD ($)	Nov. 02, 2012 NESA Vendor contract intangible asset USD ($)	Nov. 02, 2012 NESA Covenants not to compete USD ($)	Nov. 02, 2012 NESA Other intangible asset USD ($)	Nov. 02, 2012 NESA Minimum	Nov. 02, 2012 NESA Maximum
Acquisitions
Acquisition price				$ 15,989,000																					$ 11,600,000
Upfront cash payment				9,000,000									80,000,000																18,300,000
Fixed interest rate (as a percent)																								5.00%
Note issued to seller																								40,000,000
Stock consideration paid for acquisition (in shares)																				900,171
Stock consideration																				24,500,000
Discount rate (as a percent)																					15.00%
Number of months for which stock is not freely tradable																				6 months
Period of actual performance of the acquiree entity after the closing date of acquisition to calculate the earn-out						12 months	12 months									12 months	12 months
Number of twelve month periods after the closing date of acquisition during which revenue earned is used to calculate the earn-out							2
Period after the closing date of acquisition during which EBITDA earned is used to calculate the earn-out																																		P36M	P48M
Percentage EBITDA growth capped																													20.00%
Possible total earn out payment, low end of range																													0
Possible total earn out payment, high end of range				9,000,000									30,000,000																37,700,000
Estimated fair value of earn-out					0				6,989,000				8,300,000					14,500,000	0										18,000,000	18,300,000
Additional liability accrued (liability reversed)					(6,989,000)										5,100,000			6,200,000
Earn-out payments made								0						2,200,000	17,400,000
Share purchase price (in pound sterling per share)																											£ 0.73
Number of countries in North America, Europe and Asia in which the entity operates																									25
Purchase consideration allocated to acquired tangible assets, identifiable intangible assets, liabilities assumed and goodwill
Current assets				239,000
Cash																									10,091,000				3,760,000
Accounts receivable													4,710,000												3,987,000
Inventory													6,059,000												297,000
Prepaid expenses													120,000												1,075,000
Goodwill	211,711,000	185,771,000	40,549,000	14,167,000									110,226,000												34,152,000				27,009,000
Finite-lived intangible assets										623,000	250,000	700,000										33,300,000	2,400,000					4,877,000			3,936,000	1,400,000	225,000
Property and equipment				48,000									847,000												354,000				234,000
Current liabilities				(38,000)
Accounts payable													(1,837,000)												(5,788,000)
Accrued liabilities													(3,101,000)												(11,087,000)				(204,000)
Pension liability																									(6,468,000)
Due to customers																									(19,017,000)
Other liabilities																									(846,000)
Total consideration				15,989,000									152,724,000												11,627,000				36,360,000
Expected tax deductible amount of goodwill																									5,500,000
Percentage of expected tax deductible of goodwill																													75.00%
Revenue																										$ 38,600,000

Summary of Discontinued Operations (Details) (USD $)	12 Months Ended
Summary of Discontinued Operations (Details) (USD $)	Sep. 30, 2011
Components of discontinued operations
Loss from discontinued operations	$ (12,167,000)
Liquidity Services Ltd, (LSL)
Components of discontinued operations
Revenue	9,976,000
Expenses	(16,159,000)
Depreciation and amortization	(637,000)
Interest income	1,078,000
Income tax benefit	11,039,000
Goodwill impairment and currency translation	(17,464,000)
Loss from discontinued operations	(12,167,000)
Reversal of currency translation adjustments previously recorded in accumulated other comprehensive income	$ 3,900,000

- Definition

Tax effect allocated to a disposal group that is classified as a component of the entity reported as a separate component of income before extraordinary items. Includes the tax effects of the following: income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References+ Details

Property and Equipment (Details) (USD $)	12 Months Ended
Property and Equipment (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Property and Equipment
Property and equipment, gross	$ 30,063,000	$ 25,998,000
Less: accumulated depreciation and amortization	(19,683,000)	(15,616,000)
Property and equipment, net	10,380,000	10,382,000
Depreciation and amortization	5,696,000	4,714,000	4,180,000
Computers and purchased software
Property and Equipment
Property and equipment, gross	17,953,000	15,125,000
Office/Operational equipment
Property and Equipment
Property and equipment, gross	5,391,000	4,475,000
Furniture and fixtures
Property and Equipment
Property and equipment, gross	1,408,000	1,253,000
Vehicles
Property and Equipment
Property and equipment, gross	992,000	1,110,000
Leasehold improvements
Property and Equipment
Property and equipment, gross	$ 4,319,000	$ 4,035,000

Goodwill (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Goodwill
Balance at the beginning of the period	$ 185,771	$ 40,549
New acquisitions	27,009	144,378
Translation adjustments	(1,069)	844
Balance at the end of the period	$ 211,711	$ 185,771

Intangible Assets (Details) (USD $) In Thousands, unless otherwise specified			12 Months Ended				12 Months Ended				12 Months Ended				12 Months Ended				12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013 Minimum	Sep. 30, 2013 Maximum	Sep. 30, 2013 Contract intangibles	Sep. 30, 2012 Contract intangibles	Sep. 30, 2013 Contract intangibles Minimum	Sep. 30, 2013 Contract intangibles Maximum	Sep. 30, 2013 Brand and technology	Sep. 30, 2012 Brand and technology	Sep. 30, 2013 Brand and technology Minimum	Sep. 30, 2013 Brand and technology Maximum	Sep. 30, 2013 Covenants not to compete	Sep. 30, 2012 Covenants not to compete	Sep. 30, 2013 Covenants not to compete Minimum	Sep. 30, 2013 Covenants not to compete Maximum	Sep. 30, 2013 Patent and trademarks	Sep. 30, 2012 Patent and trademarks	Sep. 30, 2013 Patent and trademarks Minimum	Sep. 30, 2013 Patent and trademarks Maximum
Intangible Assets
Useful Life			3 years	7 years			5 years	7 years			3 years	5 years			3 years	5 years			3 years	10 years
Gross Carrying Amount					$ 37,236	$ 33,300			$ 5,965	$ 6,325			$ 4,440	$ 4,400			$ 509	$ 374
Accumulated Amortization					(16,696)	(7,266)			(1,666)	(1,023)			(1,439)	(1,770)			(144)	(136)
Net Carrying Amount	$ 28,205	$ 34,204			$ 20,540	$ 26,034			$ 4,299	$ 5,302			$ 3,001	$ 2,630			$ 365	$ 238

Intangible Assets (Details 2) (USD $)	12 Months Ended
Intangible Assets (Details 2) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Future expected amortization of intangible assets
2014	$ 11,143,000
2015	9,367,000
2016	6,281,000
2017	1,265,000
2018 and after	149,000
Net Carrying Amount	28,205,000	34,204,000
Amortization expense	$ 11,678,000	$ 9,451,000	$ 1,514,000

Debt (Details) (USD $)	12 Months Ended	0 Months Ended	12 Months Ended			0 Months Ended	1 Months Ended
Debt (Details) (USD $)	Sep. 30, 2013	Apr. 30, 2010 Senior Credit Facility, expiring April 30, 2013	Sep. 30, 2013 Amended Senior Credit Facility, expiring May 31, 2014	Mar. 13, 2012 Amended Senior Credit Facility, expiring May 31, 2014	Sep. 30, 2013 Amended Senior Credit Facility, expiring May 31, 2014 Issued letters of credit	Oct. 02, 2011 Subordinated Note Jacobs Trading	Nov. 30, 2012 Subordinated Note Jacobs Trading
Debt
Term		3 years
Maximum borrowings		$ 30,000,000		$ 75,000,000
Interest rate basis			30 day LIBOR
Percentage added to reference rate			1.25%
Interest rate at period end (as a percent)			1.431%
Amount outstanding			0		7,200,000
Available borrowing capacity			67,800,000
Principal amount of debt issued						40,000,000
Interest rate (as a percent)						5.00%
Gain on the early extinguishment of debt	$ 1,000,000						$ 1,000,000

Commitments (Details) (USD $)	12 Months Ended
Commitments (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Commitments
Deferred rent charges included in other long-term liabilities	$ 893,000	$ 592,000
Future minimum payments under the leases
2014	9,258,000
2015	7,299,000
2016	5,659,000
2017	4,570,000
2018	3,938,000
2019	2,183,000
Total future minimum lease payments	32,907,000
Rent expense	$ 11,236,000	$ 8,639,000	$ 6,800,000

Income Taxes (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Current tax provision:
U.S. Federal	$ 27,611	$ 28,124	$ 13,019
State	5,035	5,129	2,374
Foreign	1,757	118
Current income tax expense	34,403	33,371	15,393
Deferred tax (benefit) expense:
U.S. Federal	(6,012)	(1,454)	(194)
State	(1,096)	(265)	260
Foreign	256
Total deferred tax benefit (expense)	(6,852)	(1,719)	66
Total provision	$ 27,551	$ 31,652	$ 15,459

Income Taxes (Details 2) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Deferred tax assets:
Net operating losses-Foreign	$ 4,572	$ 3,170
Net operating losses-US	2,107	2,541
Accrued vacation and bonus	2,342	1,360
Inventory capitalization	4,048	2,815
Inventory reserves	565
Allowance for doubtful accounts	252	336
Stock compensation expense	8,036	5,134
Amortization of intangibles	6,609	3,560
Foreign deferred tax assets	909	1,389
Other	352	282
Total deferred tax assets before valuation allowance	29,792	20,587
Less: valuation allowance	(5,424)	(4,558)
Net deferred tax assets	24,368	16,029
Deferred tax liabilities:
Amortization of goodwill and intangibles	7,025	2,644
Depreciation	1,235	1,936
Foreign deferred tax liabilities	314
Total deferred tax liabilities	8,574	4,580
Net deferred taxes	$ 15,794	$ 11,449

Income Taxes (Details 3)	12 Months Ended
Income Taxes (Details 3)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Reconciliation of the U.S. federal statutory rate to the effective rate for continuing operations
U.S. statutory rate (as a percent)	35.00%	35.00%	35.00%
Permanent items (as a percent)	0.60%		3.50%
State taxes (as a percent)	3.90%	3.90%	4.30%
Net foreign rate differential (as a percent)	0.60%	0.70%
Provision for income taxes (as a percent)	40.10%	39.60%	42.80%

Income Taxes (Details 4) (USD $)	Sep. 30, 2013	Sep. 30, 2010 Network International	Sep. 30, 2013 Foreign	Sep. 30, 2012 Foreign
Net operating loss (NOL) carryforwards
Deferred tax assets related to available NOL carryforwards, full valuation allowance recorded			$ 4,572,000	$ 3,170,000
Deferred tax asset related to NOL carryforwards related to acquisition		3,753,000
Undistributed foreign earnings	6,600,000
Uncertain tax positions
Uncertain tax positions identified during analysis	$ 0

- Definition

Amount of undistributed earnings of foreign subsidiaries intended to be permanently reinvested outside the country of domicile.

+ References+ Details

Stockholders' Equity (Details) (USD $)					12 Months Ended
Stockholders' Equity (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2010	Sep. 30, 2009	Dec. 02, 2005	Sep. 30, 2013 Minimum	Sep. 30, 2013 Maximum	Sep. 30, 2013 Options granted to employees Performance-based	Sep. 30, 2013 Options granted to employees Performance-based Minimum	Sep. 30, 2013 Options granted to employees Performance-based Maximum	Sep. 30, 2013 Employee and director options	Sep. 30, 2012 Employee and director options	Sep. 30, 2011 Employee and director options	Sep. 30, 2010 Employee and director options	Sep. 30, 2013 Employee and director options Minimum	Sep. 30, 2012 Employee and director options Minimum	Sep. 30, 2011 Employee and director options Minimum	Sep. 30, 2010 Employee and director options Minimum	Sep. 30, 2013 Employee and director options Maximum	Sep. 30, 2012 Employee and director options Maximum	Sep. 30, 2011 Employee and director options Maximum	Sep. 30, 2010 Employee and director options Maximum	Sep. 30, 2013 Restricted shares	Sep. 30, 2012 Restricted shares	Sep. 30, 2011 Restricted shares	Sep. 30, 2010 Restricted shares	Sep. 30, 2013 Restricted shares Minimum	Sep. 30, 2012 Restricted shares Minimum	Sep. 30, 2011 Restricted shares Minimum	Sep. 30, 2010 Restricted shares Minimum	Sep. 30, 2013 Restricted shares Maximum	Sep. 30, 2012 Restricted shares Maximum	Sep. 30, 2011 Restricted shares Maximum	Sep. 30, 2010 Restricted shares Maximum	Sep. 30, 2013 Restricted shares Performance-based Non-employee	Sep. 30, 2012 Restricted shares Performance-based Non-employee	Sep. 30, 2013 Options or stock appreciation rights Maximum	Sep. 30, 2013 Other than options or stock appreciation rights Maximum	Sep. 30, 2013 Incentive stock options Minimum	Sep. 30, 2013 Incentive stock options Maximum	Sep. 30, 2013 Incentive stock options Holder of at least 10% of common stock Minimum
2006 Omnibus Long-Term Incentive Plan (the 2006 Plan)
Actual payout as a percent of employee target payout, based upon the entity's actual performance during the previous twelve months								0.00%	100.00%
Shares available for issuance				10,000,000
Remaining shares reserved for issuance	1,819,050	3,986,513	5,189,996
Options granted (in shares)										171,994	181,783	321,072	624,566
Options granted, exercise prices (in dollars per share)										$ 35.76	$ 34.42			$ 29.47	$ 31.37	$ 14.30	$ 9.05	$ 46.72	$ 42.31	$ 17.02	$ 13.96
Options forfeited (in shares)										32,244	78,148	73,591	75,467
Restricted shares granted (in shares)																						997,857	633,647	736,340	699,410									335,000	100,000
Restricted shares granted, exercise price (in dollars per share)																						$ 36.97	$ 34.05			$ 29.47	$ 31.37	$ 12.88	$ 9.05	$ 42.47	$ 52.55	$ 25.52	$ 13.96
Restricted shares forfeited (in shares)																						403,083	138,052	150,112	45,026									281,500
Number of shares awarded per person per year																																				1,000,000	700,000
Shares and options vesting period					1 year	4 years	12 months
Exercise price of stock option as a percentage of the fair market value of the common stock on the date of grant																																						100.00%		110.00%
Term of stock option																																							10 years

Stockholders' Equity (Details 2) (USD $)	0 Months Ended					12 Months Ended
Stockholders' Equity (Details 2) (USD $)	May 17, 2012	May 03, 2011	Nov. 30, 2010	Feb. 02, 2010	Dec. 02, 2008	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Stockholders' Equity
Share repurchase program approved amount					$ 10,000,000
Additional amount authorized under share repurchase program	30,000,000	10,000,000	10,000,000	10,000,000
Shares purchased						0		229,575	1,225,019	707,462
Shares purchased amount							29,999,000	3,541,000	14,471,000	3,874,000
Shares purchased and retired							505,067
Shares purchased and retired amount							30,000,000
Amount yet to be expended under the program						$ 18,114,000

Stockholders' Equity (Details 3) (Options, USD $)	12 Months Ended
Stockholders' Equity (Details 3) (Options, USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010
Options
Stock option activity
Options outstanding at the beginning of the period (in shares)	1,675,795	2,894,547
Options granted (in shares)	171,994	181,783	321,072	624,566
Options exercised (in shares)	(223,139)	(1,322,387)
Options cancelled (in shares)	(32,244)	(78,148)	(73,591)	(75,467)
Options outstanding at the end of the period (in shares)	1,592,406	1,675,795	2,894,547
Options exercisable at the end of the period (in shares)	1,161,779
Weighted-Average Exercise Price
Options outstanding at the beginning of the period (in dollars per share)	$ 13.84	$ 11.55
Options granted (in dollars per share)	$ 35.76	$ 34.42
Options exercised (in dollars per share)	$ 11.35	$ 11.72
Options cancelled (in dollars per share)	$ 18.67	$ 12.72
Options outstanding at the end of the period (in dollars per share)	$ 16.46	$ 13.84	$ 11.55
Options exercisable at the end of the period (in dollars per share)	$ 13.48

Stockholders' Equity (Details 4) (USD $)	12 Months Ended
Stockholders' Equity (Details 4) (USD $)	Sep. 30, 2013
Options Outstanding
Number of Options (in shares)	1,592,406
Weighted-Average Remaining Contractual Life	5 years 10 months 6 days
Weighted-Average Exercise Price (in dollars per share)	$ 16.46
$2.00 - 8.00
Summary of information about stock options outstanding and exercisable
Exercise price, low end of range (in dollars per share)	$ 2.00
Exercise price, high end of range (in dollars per share)	$ 8.00
Options Outstanding
Number of Options (in shares)	192,001
Weighted-Average Remaining Contractual Life	4 years 8 months 19 days
Weighted-Average Exercise Price (in dollars per share)	$ 7.33
$8.23 - $46.72
Summary of information about stock options outstanding and exercisable
Exercise price, low end of range (in dollars per share)	$ 8.23
Exercise price, high end of range (in dollars per share)	$ 46.72
Options Outstanding
Number of Options (in shares)	1,400,405
Weighted-Average Remaining Contractual Life	6 years 4 days
Weighted-Average Exercise Price (in dollars per share)	$ 17.71
$3.00 - $42.31
Summary of information about stock options outstanding and exercisable
Exercise price, low end of range (in dollars per share)	$ 3.00
Exercise price, high end of range (in dollars per share)	$ 42.31
Options Exercisable
Number Exercisable (in shares)	1,161,779
Weighted-Average Remaining Contractual Life	5 years 2 months 5 days
Weighted-Average Exercise Price (in dollars per share)	$ 13.48

Stockholders' Equity (Details 5) (USD $)	12 Months Ended
Stockholders' Equity (Details 5) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Intrinsic value and weighted average remaining contractual life in years of outstanding and exercisable options
Stock price (in dollars per share)	$ 33.50
Options
Fair value assumptions
Expected volatility (as a percent)		60.40%
Volatility rate, minimum (as a percent)	51.80%		63.90%
Volatility rate, maximum (as a percent)	60.60%		64.80%
Risk-free interest rate (as a percent)		0.60%
Risk free interest rate, minimum (as a percent)	0.10%		0.30%
Risk free interest rate, maximum (as a percent)	1.00%		1.70%
Expected forfeiture rate (as a percent)	19.70%	19.00%	18.40%
Intrinsic value and weighted average remaining contractual life in years of outstanding and exercisable options
Intrinsic value of outstanding shares	$ 28,265,000
Intrinsic value of exercisable options	23,603,000
Weighted average grant date fair value of options granted (in dollars per share)	$ 35.76	$ 34.42	$ 15.21
Intrinsic value of options exercised	$ 4,943,000	$ 50,899,000	$ 43,706,000

Stockholders' Equity (Details 6) (USD $)	12 Months Ended
Stockholders' Equity (Details 6) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010
Weighted-Average Fair Value
Stock-based compensation	$ 13,379,000	$ 12,117,000	$ 9,136,000
Unvested awards
Costs related to unvested awards, not yet recognized	$ 38,312,000
Weighted average vesting period for recognition of cost related to unvested awards	27 months
Restricted shares
Restricted share activity
Unvested restricted shares at the beginning of the period	1,399,609	1,294,082
Restricted shares granted	997,857	633,647	736,340	699,410
Restricted shares vested	(450,514)	(390,068)
Restricted shares cancelled	(403,083)	(138,052)	(150,112)	(45,026)
Unvested restricted shares at the end of the period	1,543,869	1,399,609	1,294,082
Weighted-Average Fair Value
Unvested restricted shares at the beginning of the period (in dollars per share)	$ 22.51	$ 13.13
Restricted shares granted (in dollars per share)	$ 36.97	$ 34.05
Restricted shares vested (in dollars per share)	$ 21.18	$ 12.53
Restricted shares cancelled (in dollars per share)	$ 35.89	$ 15.70
Unvested restricted shares at the end of the period (in dollars per share)	$ 28.89	$ 22.51	$ 13.13

Fair Value Measurement (Details) (USD $)	Sep. 30, 2013 NESA	Nov. 02, 2012 NESA	Sep. 30, 2013 Jacobs Trading, LLC	Sep. 30, 2012 Jacobs Trading, LLC	Oct. 02, 2011 Jacobs Trading, LLC	Sep. 30, 2013 Recurring basis Level 1	Sep. 30, 2012 Recurring basis Level 1	Sep. 30, 2013 Recurring basis Level 2	Sep. 30, 2012 Recurring basis Level 2	Sep. 30, 2013 Recurring basis Level 3 NESA	Sep. 30, 2012 Recurring basis Level 3 Jacobs Trading, LLC
Fair value measurement
Assets, fair value						$ 0	$ 0	$ 0	$ 0
Liabilities, fair value						0	0	0	0
Estimated fair value of earn-out	$ 18,300,000	$ 18,000,000	$ 0	$ 14,500,000	$ 8,300,000					$ 18,390,000	$ 14,511,000

Fair Value Measurement (Details 2) (Contingent consideration, USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value
Balance at the beginning of the period	$ 14,511,000	$ 10,151,000
Acquisition contingent consideration	18,050,000	8,185,000
Settlements	(19,608,000)	(3,162,000)
Increase (decrease) of contingent consideration	5,437,000	(663,000)
Balance at the end of the period	18,390,000	14,511,000
Jacobs Trading, LLC
Changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value
Increase (decrease) of contingent consideration	5,097,000
NESA
Changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value
Increase (decrease) of contingent consideration	$ 340,000
Level 3 \| Income approach \| Minimum
Changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value
Discount rate (as a percent)	2.00%
Level 3 \| Income approach \| Maximum
Changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value
Discount rate (as a percent)	9.70%

Defined Benefit Pension Plan (Details) (USD $)	12 Months Ended
Defined Benefit Pension Plan (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Information about plan assets
Target allocation (as a percent)	100.00%
Actual (as a percent)	100.00%
Equity securities
Information about plan assets
Target allocation (as a percent)	70.00%
Actual (as a percent)	49.40%
Number of pooled funds	1
Percentage of UK company shares	70.00%
Percentage of international equity securities	30.00%
Fixed-income securities
Information about plan assets
Target allocation (as a percent)	30.00%
Actual (as a percent)	50.00%
Number of pooled funds	1
Cash equivalents
Information about plan assets
Target allocation (as a percent)	0.00%
Actual (as a percent)	0.60%
Defined benefit pension plan
Net periodic benefit cost recognized
Interest cost	$ 1,055,000	$ 269,000
Expected return on plan assets	(1,055,000)	(248,000)
Total net periodic benefit cost		21,000
Change in benefit obligation
Beginning balance	25,106,000
Acquisitions/divestitures		24,263,000
Interest cost	1,055,000	269,000
Benefits paid	(617,000)	(264,000)
Actuarial (gain)/loss	(33,000)
Foreign currency exchange rate changes	47,000	838,000
Ending balance	25,558,000	25,106,000
Change in plan assets
Beginning balance at fair value	19,320,000
Acquisitions/divestitures		17,795,000
Actual return on plan assets	1,566,000	820,000
Benefits paid	(617,000)	(264,000)
Employer's contributions	1,632,000	322,000
Foreign currency exchange rate changes	105,000	647,000
Ending balance at fair value	22,006,000	19,320,000
Underfunded status of the plan	(3,552,000)	(5,786,000)
Amount recorded in the consolidated balance sheet
Accrued pension liability recorded in Accrued expenses and other current liabilities and Deferred taxes and other long-term liabilities	3,600,000
Accumulated benefit obligation (PBO)	25,558,000	25,106,000
Accumulated OCI
Accumulated OCI at beginning of year	(584,000)
New actuarial (gains)/losses	(563,000)	(584,000)
Accumulated OCI at end of year	(1,147,000)	(584,000)
Estimated amounts to be amortized from accumulated other comprehensive income (loss) into net periodic benefit cost during 2014
Estimated amounts to be amortized from accumulated other comprehensive income (loss) into net periodic benefit cost during next fiscal year	0
Expected pension plan contributions over the next 10 years
2014	1,690,000
2015	1,690,000
2016	1,690,000
2017	563,000
Total	5,633,000
Actuarial assumptions used to determine the benefit obligations and the net periodic benefit cost
Discount rate, benefit obligations (as a percent)	4.40%	4.40%
Discount rate, net periodic benefit cost (as a percent)	4.40%	4.40%
Expected return on plan assets, net periodic benefit cost (as a percent)	5.80%	5.50%
Increases to non-GMP pensions in payment accrued pre 4/6/97 (as a percent)	0.00%	0.00%
Increases to non-GMP pensions in payment accrued post 4/6/97 (as a percent)	2.50%	2.30%
Rate of increases to deferred CPI linked benefits (as a percent)	2.50%	2.30%
Rate of increases to deferred RPI linked benefits (as a percent)	3.40%	3.00%
Mortality (as a percent)	90.00%
Long-term rate of improvement (as a percent)	1.00%
Expected benefit payments over the next 10 years
2014	859,000
2015	771,000
2016	735,000
2017	1,212,000
2018	948,000
2019 through 2023	5,524,000
Total	$ 10,049,000

Defined Benefit Pension Plan (Details 2) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Level 1
Defined benefit pension plan
Fair values	$ 132	$ 150
Level 2
Defined benefit pension plan
Fair values	21,874	19,170
Total
Defined benefit pension plan
Fair values	22,006	19,320
Equity securities: \| Level 2
Defined benefit pension plan
Fair values	10,871
Equity securities: \| Total
Defined benefit pension plan
Fair values	10,871
International equity \| Level 2
Defined benefit pension plan
Fair values		9,115
International equity \| Total
Defined benefit pension plan
Fair values		9,115
Fixed-income securities \| Level 2
Defined benefit pension plan
Fair values	11,003	10,055
Fixed-income securities \| Total
Defined benefit pension plan
Fair values	11,003	10,055
Cash equivalents \| Level 1
Defined benefit pension plan
Fair values	132	150
Cash equivalents \| Total
Defined benefit pension plan
Fair values	$ 132	$ 150

Quarterly Results (Unaudited) (Details) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Unaudited quarterly consolidated statement of operations
Revenue from operations	$ 129,128	$ 124,199	$ 130,324	$ 122,205	$ 122,275	$ 121,273	$ 125,724	$ 106,031	$ 505,856	$ 475,304	$ 327,378
Income before provision for income taxes from operations	17,139	18,813	21,522	11,181	8,171	24,772	31,270	15,735	68,655	79,948	36,138
Net income from operations	$ 10,409	$ 11,288	$ 12,698	$ 6,709	$ 5,545	$ 14,863	$ 18,762	$ 9,126	$ 41,104	$ 48,296	$ 8,512
Basic earnings per common share (in dollars per share)	$ 0.33	$ 0.36	$ 0.40	$ 0.21	$ 0.18	$ 0.48	$ 0.61	$ 0.30	$ 1.30	$ 1.57	$ 0.31
Diluted earnings per common share (in dollars per share)	$ 0.32	$ 0.35	$ 0.39	$ 0.20	$ 0.17	$ 0.45	$ 0.57	$ 0.28	$ 1.26	$ 1.47	$ 0.29
Basic weighted average shares outstanding (in shares)	31,772,379	31,651,061	31,561,412	31,482,853	31,045,293	31,140,261	30,840,322	30,393,309	31,616,926	30,854,796	27,736,865
Diluted weighted average shares outstanding (in shares)	32,702,807	32,540,187	32,331,686	33,054,264	32,788,205	33,183,165	32,778,428	32,382,518	32,657,236	32,783,079	29,081,933

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References+ Details

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Deferred tax valuation allowance (deducted from net deferred tax assets)
Activity in valuation and qualifying accounts
Balance at beginning of period	$ 4,558	$ 3,341	$ 1,733
Charged to expense	866	1,217	1,608
Balance at end of period	5,424	4,558	3,341
Allowance for doubtful accounts (deducted from accounts receivable)
Activity in valuation and qualifying accounts
Balance at beginning of period	1,248	514	328
Charged to expense	337	962	290
Reductions	694	228	104
Balance at end of period	891	1,248	514
Inventory allowance (deducted from inventory)
Activity in valuation and qualifying accounts
Balance at beginning of period	2,574	990	1,012
Charged to expense	147	1,584	194
Reductions	1,269		216
Balance at end of period	$ 1,452	$ 2,574	$ 990

401(k) Benefit Plan	12 Months Ended
401(k) Benefit Plan	Sep. 30, 2013
401(k) Benefit Plan
401(k) Benefit Plan	11. 401(k) Benefit Plan The Company has a retirement plan (the Plan), which is intended to be a qualified plan under Section 401(k) of the Internal Revenue Code. The Plan is a defined contribution plan available to all eligible employees and allows participants to contribute up to the legal maximum of their eligible compensation, not to exceed the maximum tax-deferred amount allowed by the Internal Revenue Service. The Plan also allows the Company to make discretionary matching contributions. For the years ended September 30, 2013, 2012 and 2011, the Company contributed and recorded expense of approximately $2,382,000, $1,113,000, and $703,000, respectively, to the Plan.

Organization (Details)	12 Months Ended
Organization (Details)	Sep. 30, 2013 segment productcategory
Organization
Product categories offered, number	500
Reportable segment, number	1

401(k) Benefit Plan (Details) (USD $)	12 Months Ended
401(k) Benefit Plan (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
401(k) Benefit Plan
Amount contributed and recorded expense under the 401(k) Benefit Plan	$ 2,382,000	$ 1,113,000	$ 703,000

Summary of Significant Accounting Policies (Details 2)	12 Months Ended
Summary of Significant Accounting Policies (Details 2)	Sep. 30, 2013
Computers and purchased software \| Minimum
Property and Equipment
Estimated useful life	1 year
Computers and purchased software \| Maximum
Property and Equipment
Estimated useful life	5 years
Office equipment
Property and Equipment
Estimated useful life	3 years
Furniture and fixtures \| Minimum
Property and Equipment
Estimated useful life	5 years
Furniture and fixtures \| Maximum
Property and Equipment
Estimated useful life	7 years

Summary of Significant Accounting Policies (Details 3)	12 Months Ended
Summary of Significant Accounting Policies (Details 3)	Sep. 30, 2013
Minimum
Intangible Assets
Estimated useful life	3 years
Maximum
Intangible Assets
Estimated useful life	7 years