Beacon Roofing Supply (BECN) 8-K 25 Mar 16 Other Events Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Dec. 31, 2015
Document Information [Line Items]
Document Type	8-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Entity Registrant Name	BEACON ROOFING SUPPLY INC
Entity Central Index Key	1,124,941
Entity Filer Category	Large Accelerated Filer
Trading Symbol	BECN

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Current assets:
Cash and cash equivalents	$ 32,210	$ 45,661	$ 23,337	$ 54,472
Accounts receivable, less allowance	489,172	399,732	269,383	360,802
Inventories, net	466,063	320,999	314,670	301,626
Prepaid expenses and other current assets	150,384	97,928	76,975	66,828
Deferred income taxes	31,938	2,309	14,629	14,610
Total current assets	1,169,767	866,629	698,994	798,338
Property and equipment, net	145,607	90,405	88,303	88,565
Goodwill	1,162,111	496,415	489,325	466,206
Intangibles, net	487,477	87,055	97,273	72,266
Other assets, net	1,270	1,233	10,916	6,027
TOTAL ASSETS	2,966,232	1,541,737	1,384,811	1,431,402
Current liabilities:
Accounts payable	347,205	244,891	163,367	220,834
Accrued expenses	151,547	124,794	72,738	80,285
Borrowings under revolving lines of credit	0	11,240	23,289	18,514
Current portions of long-term obligations	14,287	16,320	16,689	16,602
Total current liabilities	513,039	397,245	276,083	336,235
Long-term debt, net of current portion	722,888	170,200	180,657	183,131
Borrowings under revolver lines of credit	343,225	0	0	0
Deferred income taxes	132,605	68,809	64,165	64,100
Long-term obligations under equipment financing and other, net of current portion	43,322	22,367	34,112	30,835
Total liabilities	$ 1,755,079	$ 658,621	$ 555,017	$ 614,301
Commitments and contingencies
Stockholders' equity:
Common stock	$ 591	$ 497	$ 494	$ 493
Undesignated Preferred Stock	0	0	0	0
Additional paid-in capital	668,828	345,934	331,068	328,059
Retained earnings	564,523	557,405	508,035	495,128
Accumulated other comprehensive income (loss)	(22,789)	(20,720)	(9,803)	(6,579)
Total stockholders' equity	1,211,153	883,116	829,794	817,101
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 2,966,232	$ 1,541,737	$ 1,384,811	$ 1,431,402

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Accounts receivable, allowances	$ 8,871	$ 6,298	$ 8,138	$ 8,510
Common stock (voting), par value	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common stock (voting), shares authorized	100,000,000	100,000,000	100,000,000	100,000,000
Common stock (voting), issued	59,192,132	49,790,743	49,476,380	49,392,774
Common Stock (voting), outstanding	59,192,132	49,790,743	49,476,380	49,392,774
Undesignated Preferred Stock, shares authorized	5,000,000	5,000,000	5,000,000	5,000,000
Undesignated Preferred Stock, issued	0	0	0	0
Undesignated Preferred Stock, outstanding	0	0	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Net sales	$ 976,480	$ 596,042	$ 2,515,169	$ 2,326,905	$ 2,240,723
Cost of products sold	743,292	458,477	1,919,804	1,799,065	1,709,326
Gross profit	233,188	137,565	595,365	527,840	531,397
Operating expenses	206,344	113,745	478,284	428,977	401,676
Income from operations	26,844	23,820	117,081	98,863	129,721
Interest expense, financing costs and other	16,256	2,655	11,037	10,095	8,247
Income before provision for income taxes	10,588	21,165	106,044	88,768	121,474
Provision for income taxes	3,470	8,258	43,767	34,922	48,867
Net income	$ 7,118	$ 12,907	$ 62,277	$ 53,846	$ 72,607
Net income per share:
Basic	$ 0.12	$ 0.26	$ 1.26	$ 1.09	$ 1.5
Diluted	$ 0.12	$ 0.26	$ 1.24	$ 1.08	$ 1.47
Weighted-average shares used in computing net income per share:
Basic	58,972,913	49,428,842	49,578,130	49,227,466	48,472,240
Diluted	59,962,033	50,012,881	50,173,478	49,947,699	49,385,335

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Net income	$ 7,118	$ 12,907	$ 62,277	$ 53,846	$ 72,607
Other comprehensive income/(loss):
Foreign currency translation adjustment	(2,469)	(3,189)	(14,003)	(7,175)	(4,401)
Unrealized gain loss due to change in fair value of derivatives, net of tax	0	(35)	(138)	972	1,399
Total other comprehensive income (loss), net of tax	(2,469)	(3,224)	(14,141)	(6,203)	(3,002)
Total comprehensive income	$ 4,649	$ 9,683	$ 48,136	$ 47,643	$ 69,605

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Unrealized Gain (Loss) on Foreign Currency Derivatives, Net, before Tax, Total	$ (76)	$ 635	$ 868

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Balances at Sep. 30, 2013	$ 754,356	$ 488	$ 312,962	$ 441,282	$ (376)
Balances (in shares) at Sep. 30, 2013		48,898,622
Issuance of common stock	7,680	$ 5	7,675
Issuance of common stock (in shares)		494,152
Stock-based compensation	7,422		7,422
Net income	53,846			53,846
Foreign currency translation adjustment	(7,175)				(7,175)
Unrealized gain on financial derivatives, net	972				972
Balances at Sep. 30, 2014	817,101	$ 493	328,059	495,128	(6,579)
Balances (in shares) at Sep. 30, 2014		49,392,774
Net income	12,907
Foreign currency translation adjustment	(3,189)
Balances at Dec. 31, 2014	829,794
Balances at Sep. 30, 2014	817,101	$ 493	328,059	495,128	(6,579)
Balances (in shares) at Sep. 30, 2014		49,392,774
Issuance of common stock	7,943	$ 4	7,939
Issuance of common stock (in shares)		397,969
Stock-based compensation	9,936		9,936
Net income	62,277			62,277
Foreign currency translation adjustment	(14,003)				(14,003)
Unrealized gain on financial derivatives, net	(138)				(138)
Balances at Sep. 30, 2015	883,116	$ 497	345,934	557,405	$ (20,720)
Balances (in shares) at Sep. 30, 2015		49,790,743
Issuance of common stock	315,809	$ 94	315,715
Net income	7,118			7,118
Foreign currency translation adjustment	(2,469)
Balances at Dec. 31, 2015	$ 1,211,153	$ 591	$ 668,828	$ 564,523

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Operating activities
Net income	$ 7,118	$ 12,907	$ 62,277	$ 53,846	$ 72,607
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	23,671	8,257	34,862	30,294	30,415
Stock-based compensation	7,179	2,348	9,936	7,422	9,266
Certain interest expense and other financing costs	2,425	271	(1,450)	816	(1,541)
Loss/(Gain) on sale of fixed assets	(300)	(126)	(1,107)	(1,323)	(1,487)
Deferred income taxes	(333)	47	17,634	3,078	4,416
Other	426	(64)	263	129	0
Changes in assets and liabilities, net of the effects of businesses acquired:
Accounts receivable	95,715	99,643	(33,251)	(32,984)	(22,790)
Inventories	43,514	(861)	(9,203)	(50,846)	(16,033)
Prepaid expenses and other assets	(1,773)	(1,369)	(17,119)	(4,790)	8,343
Accounts payable and accrued expenses	(132,967)	(80,864)	46,498	49,855	(4,703)
Net cash provided by operating activities	44,675	40,189	109,340	55,497	78,493
Investing activities
Purchases of property and equipment	(2,153)	(3,138)	(20,802)	(37,239)	(26,120)
Acquisition of businesses	(941,156)	(69,746)	(85,301)	(1,514)	(64,606)
Proceeds from sales of assets	229	115	1,389	1,437	1,235
Net cash used in investing activities	(943,080)	(72,769)	(104,714)	(37,316)	(89,491)
Financing activities
Borrowings under revolving lines of credit	890,128	147,507	560,634	497,500	455,576
Repayments under revolving lines of credit	(549,378)	(142,440)	(566,007)	(525,126)	(449,280)
Borrowings under term loan	450,000	0
Repayments under term loan	(186,750)	(2,812)
Repayments under equipment financing facilities and other	(1,367)	(1,412)	(5,553)	(5,009)	(4,549)
Borrowings under Senior Notes	300,000	0	0	0	0
Payment of deferred financing costs	(27,813)	0
Proceeds from exercise of options	8,984	662	7,943	7,680	18,579
Excess tax benefit from stock-based compensation	1,501	53	1,526	1,030	4,944
Repayments under senior term loan			(11,250)	(11,250)	(11,250)
Borrowings under equipment financing facilities and other			0	25,377	3,993
Net cash provided by financing activities	885,305	1,558	(12,707)	(9,798)	18,013
Effect of exchange rate changes on cash	(351)	(113)	(730)	(938)	(193)
Net decrease in cash and cash equivalents	(13,451)	(31,135)	(8,811)	7,445	6,822
Cash and cash equivalents, beginning of period	45,661	54,472	54,472	47,027	40,205
Cash and cash equivalents, end of period	32,210	23,337	45,661	54,472	47,027
Cash paid during the period for:
Interest	10,827	2,624	8,276	9,312	12,012
Income taxes, net of refunds	$ 7,621	$ 8,144	$ 23,198	$ 23,478	$ 29,680

Consolidated Statements of Cas9

Consolidated Statements of Cash Flows (Parenthetical) $ in Millions	3 Months Ended
	Dec. 31, 2015USD ($)
Non Cash Or Part Non Cash Acquisition Non Cash Financial Or Equity Instrument Consideration Shares Issued Value	$ 302
Non Cash Or Part Non Cash Acquisition Non Cash Financial Or Equity Instrument Consideration Replacement Awards Value	$ 5

Basis of Presentation

Basis of Presentation	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Beacon Roofing Supply, Inc. (the “Company”) prepared the condensed consolidated financial statements in accordance with U.S. generally accepted accounting principles (GAAP) for interim financial information and the requirements of the Securities and Exchange Commission (SEC). As permitted under those rules, certain footnotes or other financial information have been condensed or omitted. The balance sheet as of December 31, 2014 has been presented for a better understanding of the impact of seasonal fluctuations on the Company’s financial condition. In management’s opinion, the financial statements include all normal and recurring adjustments that are considered necessary for the fair presentation of the Company’s financial position and operating results. The results for the three-month period (first quarter) ended December 31, 2015 are not necessarily indicative of the results to be expected for the twelve months ending September 30, 2016 (fiscal year 2016 or “2016”). The three-month periods ended December 31, 2015 and December 31, 2014 each had 62 business days. These interim Condensed Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto contained in the Company’s fiscal year 2015 (“2015”) Annual Report on Form 10-K for the year ended September 30, 2015, collectively referred to as the “2015 Annual Report.” At December 31, 2015, the carrying amount of cash and cash equivalents, accounts receivable, prepaid and other current assets, accounts payable and accrued expenses approximated fair value because of the short-term nature of these instruments. The Company measures its cash equivalents at amortized cost, which approximates fair value based upon quoted market prices (Level 1). Based upon recent trading prices (Level 2 — market approach) at December 31, 2015 the fair value of the Company’s $300.0 million senior unsecured notes was $309.0 million. As of December 31, 2015, the fair value of the Company’s New Senior Credit Facilities approximated the amount outstanding. The Company estimates the fair value of its New Senior Credit Facilities by discounting the future cash flows of each instrument using estimated market rates of debt instruments with similar maturities and credit profiles (Level 3). In April 2015, the FASB issued ASU 2015-3, “Simplifying the Presentation of Debt Issuance Costs” to simplify the presentation of debt issuance costs. This new guidance requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the associated debt liability, consistent with the required presentation for debt discounts. This update is effective for financial statements issued for fiscal years beginning after December 15, 2015 and interim periods within those fiscal years and early adoption is permitted. Upon adoption, an entity must apply the new guidance retrospectively to all prior periods presented in the financial statements. The Company elected to early adopt this new guidance effective October 1, 2015. The adoption of this standard changed the Company’s previous practice of presenting debt issuance costs as an asset and resulted in the reduction of total assets and total liabilities in an amount equal to the balance of unamortized debt issuance costs at each balance sheet date presented. Debt issuance costs that are now presented as a direct reduction from the carrying amount of the associated debt liability amounted to $30 million at December 31, 2015, $4 million at September 30, 2015, and $2 million at December 31, 2014.	Business Beacon Roofing Supply, Inc. (the “Company”) is a leading distributor of residential and non-residential roofing materials and other complementary building materials to customers in 42 states within the United States and six provinces in Canada. The Company operates its business under regional and local trade names. The Company’s current subsidiaries are Beacon Sales Acquisition, Inc., Beacon Canada, Inc. and Beacon Roofing Supply Canada Company. The Company was formed on August 22, 1997 and is incorporated in Delaware. Estimates The preparation of consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosures of contingent assets and liabilities, at the date of the consolidated financial statements. Actual amounts could differ from those estimates.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All inter-company transactions have been eliminated The fiscal years presented are the years ended September 30, 2015 (“2015”), September 30, 2014 (“2014”), and September 30, 2013 (“2013”). Each of the Company’s first three quarters ends on the last day of the calendar month. Based on qualitative and quantitative criteria, the Company has determined that it operates within one reportable segment, which is the wholesale distribution of building materials. Please refer to the “Goodwill” summary below for discussion of the Company’s reporting unit and the related impairment review The Company considers all highly liquid investments with maturities of three months or less when purchased to be cash equivalents. Cash and cash equivalents also include unsettled credit card transactions. Cash equivalents are comprised of money market funds which invest primarily in commercial paper or bonds with a rating of A-1 or better, and bank certificates of deposit. Accounts receivables are recorded at invoiced amounts and generally do not bear interest. The allowance for doubtful accounts reflects the Company’s estimate of credit exposure, determined principally on the basis of its collection experience, aging of its receivables and significant individual account credit risk Inventories, consisting substantially of finished goods, are valued at the lower of cost or market (net realizable value). Cost is determined using the moving weighted-average cost method. The Company’s arrangements with vendors typically provide for rebates after it makes a special purchase and/or monthly, quarterly and/or annual rebates of a specified amount of consideration payable when a number of measures have been achieved. Annual rebates are generally related to a specified cumulative level of purchases on a calendar-year basis. The Company accounts for such rebates as a reduction of the inventory value until the product is sold, at which time such rebates reduce cost of sales in the consolidated statements of operations. Throughout the year, the Company estimates the amount of the periodic rebates based upon the expected level of purchases. The Company continually revises these estimates to reflect actual rebates earned based on actual purchase levels. Amounts due from vendors under these arrangements as of September 30, 2015 and September 30, 2014 totaled $76.8 million and $58.4 million, respectively, and are included in “Prepaid expenses and other current assets” in the accompanying consolidated balance sheets Property and equipment acquired in connection with acquisitions are recorded at fair value as of the date of the acquisition and depreciated utilizing the straight-line method over the estimated remaining lives. Asset Class Estimated Useful Life Buildings and improvements 40 years Equipment 3 to 7 years Furniture and fixtures 7 years Leasehold improvements Shorter of the estimated useful life or the term of the lease, considering renewal options expected to be exercised. In accordance with its policy, the Company reviews the estimated useful lives of its fixed assets on an ongoing basis. This review indicated that the actual lives of certain distribution fleet equipment were longer than the estimated useful lives used for depreciation purposes in the Company’s financial statements. As a result, effective January 1, 2014, the Company changed its estimates of the useful lives of its distribution fleet equipment (included in the equipment asset class) to better reflect the estimated periods during which these assets will remain in service. The estimated useful lives of the Company’s distribution fleet equipment that previously averaged five years were adjusted to an average of seven years. The effect of this change in estimate was to reduce 2014 depreciation expense by $3.1 million, increase 2014 net income by $1.9 million, and increase 2014 basic and diluted earnings per share by $0.04 We allocate the fair value of purchase consideration to the tangible assets acquired, liabilities assumed and intangible assets acquired based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. When determining the fair values of assets acquired and liabilities assumed, management makes significant estimates and assumptions, especially with respect to intangible assets. Critical estimates in valuing certain intangible assets include future expected cash flows from customer relationships and discount rates. Management’s estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. Other estimates associated with the accounting for acquisitions may change as additional information becomes available regarding the assets acquired and liabilities assumed The Company recognizes revenue when the following four basic criteria are met: • persuasive evidence of an arrangement exists; • delivery has occurred or services have been rendered; • the price to the buyer is fixed and determinable; and • collectability is reasonability assured. Based on these criteria, the Company generally recognizes revenue at the point of sale or upon delivery to the customer site. For goods shipped by third party carriers, the Company recognizes revenue upon shipment since the terms are generally FOB shipping point. The Company also arranges for certain products to be shipped directly from the manufacturer to the customer. The Company recognizes the gross revenue for these sales upon shipment as the terms are FOB shipping point. The Company also provides certain job site delivery services, which include crane rentals and rooftop deliveries of certain products, for which the associated revenues are recognized upon completion of the services. These revenues represent less than 1% of the Company’s sales. All revenues recognized are net of sales taxes collected, allowances for discounts and estimated returns. Sales taxes collected are subsequently remitted to the appropriate government authorities The Company classifies shipping and handling costs, consisting of driver wages and vehicle expenses, as operating expenses in the accompanying consolidated statements of operations. Shipping and handling costs were approximately $120.8 million in 2015, $111.6 million in 2014 and $103.5 million in 2013 The Company enters into interest rate swaps to minimize the risks and costs associated with financing activities, as well as to maintain an appropriate mix of fixed-rate and floating-rate debt. The swap agreements are contracts to exchange variable-rate for fixed-interest rate payments over the life of the agreements. The Company’s current derivative instruments are designated as cash flow hedges, for which the Company records the effective portions of changes in their fair value, net of tax, in other comprehensive income. The Company recognizes any ineffective portion of the hedges in earnings through interest expense, financing costs and other Financial instruments, which potentially subject the Company to concentration of credit risk, consist principally of accounts receivable. The Company’s accounts receivable are primarily from customers in the building industry located in the United States and Canada. Concentration of credit risk with respect to accounts receivable is limited due to the large number of customers comprising the Company’s customer base. The Company performs credit evaluations of its customers; however, the Company’s policy is not to require collateral. At September 30, 2015 and 2014, the Company had no significant concentrations of credit risk. The Company purchases a major portion of its products from a small number of vendors. Approximately two-thirds of the Company’s total cost of inventory purchases was made from 19 vendors in 2015, 12 vendors in 2014, and 11 vendors in 2013. In addition, more than 10% of the total cost of purchases was made from two vendors in 2015, and from each of three vendors in 2014 and 2013 Impairment losses are required to be recorded on long-lived assets when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying value. If such assets are considered to be impaired, the impairment to be recognized is the total by which the carrying value exceeds the fair value of the assets The Company amortizes its identifiable intangible assets, currently consisting of non-compete agreements and customer relationships because these assets have finite lives. Non-compete agreements are amortized on a straight-line basis over the terms of the associated contractual agreements; customer relationship assets are amortized on an accelerated basis based on the expected cash flows generated by the existing customers; and deferred financing costs are amortized over the lives of the associated financings using the effective interest method. Certain trademarks are not amortized because they have indefinite lives. The Company evaluates its trademarks for impairment on an annual basis based on the fair value of the underlying assets. The Company applied the provisions of Accounting Standards No. 2012-02, Intangibles — Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment, Based on management’s evaluation performed as of August 31, 2015, the Company concluded that there were no indicators of impairment and therefore it was more likely than not that the fair value of the goodwill and indefinite-lived intangible assets exceeded the net carrying amount and there was no reason to perform the two-step impairment test. For the evaluation of trademarks, the main factor reviewed was the revenue base, which was relied upon in applying the royalty savings method at inception, to be derived from covered product sales made under the trademarks. The Company also reviewed the latest projected revenues. In addition, there have been no specific events or circumstances that management believes have negatively affected the value of the trademarks The Company tests goodwill for impairment in the fourth quarter of each fiscal year or at any other time when impairment indicators exist. Examples of such indicators include a significant change in the business climate, unexpected competition, loss of key personnel or a decline in the Company’s market capitalization below the Company’s net book value. The Company performs a qualitative assessment based on economic, industry and company-specific factors as the initial step in the annual goodwill impairment test for all or selected reporting units. Based on the results of the qualitative assessment, the Company is only required to perform Step 1 of the annual impairment test for a reporting unit if the company concludes that it is more likely than not that the unit’s fair value is less than its carrying amount. To the extent the Company concludes it is more likely than not that a reporting unit’s fair value is less than its carrying amount, the two-step approach is applied. The first step would require a comparison of each reporting unit’s fair value to the respective carrying value. If the carrying value exceeds the fair value, a second step is performed to measure the amount of impairment loss, if any. The Company assesses goodwill for impairment at the reporting unit level, which is defined as an operating segment or one level below an operating segment, referred to as a component (i.e. a business for which discrete financial information is available and regularly reviewed by component managers). The Company currently has five components which it evaluates for aggregation. The Company evaluates the distribution methods, sales mix, and operating results of each of its components to determine if these characteristics have or will be sustained over a long-term basis. For purposes of this evaluation, the Company would expect its components to exhibit similar economic characteristics 3 – 5 years after events such as an acquisition within the Company’s core roofing business or management/business restructuring. This evaluation also considers major storm activity or local economic challenges that may impact the short term operations of an individual component. Components that exhibit similar economic characteristics are subsequently aggregated into a single reporting unit. Based on the Company’s evaluation at August 31, 2015, it was determined that all of the Company’s components exhibited similar economic characteristics and therefore the components were aggregated into a single reporting unit (collectively the “Reporting Unit”). The Company concluded that the fair value of the Reporting Unit has more likely than not exceeded its respective carrying value at the goodwill measurement date. This position is consistent with the 2015 operating results in which sales for the Reporting Unit exceeded those in the prior year by 8.1%. In addition, gross profit, as compared to prior year, increased by 12.8%. The increase in the gross margin reflects pricing increases across the Company’s complementary products as a result of increased demand and the impact of our acquisitions in fiscal 2015, combined with a favorable shift in our sales mix in 2015 towards residential and complementary products, which generally have higher gross margins than our non-residential products. The Company’s analysis further noted the total market capitalization exceeded the Company’s carrying value by approximately 106% at August 31, 2015. This compares to 73% and 140% for that same measure at August 31, 2014 and 2013, respectively. In addition, we did not identify any macroeconomic or industry conditions or cost related factors that would indicate the fair value of the Reporting Unit was more likely than not to be less than its respective carrying value. Lastly, there have been no events or circumstances since the date of the above assessments that would change the Company’s conclusion. If circumstances change or events occur to indicate it is more likely than not that the fair value of the Reporting Unit (under the guidelines discussed above) has fallen below its carrying values, the Company would test such Reporting Unit for impairment The Company accounts for employee and non-employee director stock-based compensation using the fair value method of accounting. Compensation cost arising from stock options and restricted stock awards granted to employees and non-employee directors is recognized using the straight-line method over the vesting period, which represents the requisite service or performance period. In calculating the expense related to stock-based compensation, the Company estimates option forfeitures and projects the number of restricted shares and units that are expected to vest based on the related performance measures. The Company recorded stock-based compensation expense of $9.9 million ($5.8 million, net of tax) or $0.12 per basic share and per diluted share in 2015, $7.4 million ($4.5 million, net of tax) or $0.09 per basic share and per diluted share in 2014, and $9.3 million ($5.6 million, net of tax) or $0.11 per basic share and per diluted share in 2013. At September 30, 2015, the Company had $24.3 million of excess tax benefits available for potential deferred tax write-offs related to previously recognized stock-based compensation September 30, September 30, Foreign currency translation adjustment $ (19,293 ) $ (5,290 ) Unrealized loss on financial derivatives (2,344 ) (2,130 ) Tax effect 917 841 Unrealized loss on financial derivatives, net (1,427 ) (1,289 ) Accumulated other comprehensive (loss) gain $ (20,720 ) $ (6,579 ) Basic net income per common share is computed by dividing net income by the weighted average number of common shares outstanding. Diluted net income per common share is computed by dividing net income by the weighted average number of common shares and dilutive common share equivalents then outstanding using the treasury stock method. Common equivalent shares consist of the incremental common shares issuable upon the exercise of stock options and conversion of restricted stock units. Year Ended September 30, 2015 2014 2013 Weighted-average common shares outstanding for basic 49,578,130 49,227,466 48,472,240 Effect of dilutive securities: Stock option awards 481,039 605,487 814,802 Restricted share awards 114,309 114,746 98,293 Weighted-average shares assuming dilution 50,173,478 49,947,699 49,385,335 Year Ended September 30, 2015 2014 2013 Stock options awards 1,313,689 925,003 1,558,114 Restricted stock awards — 21,321 137,091 Financial instruments consist mainly of cash and cash equivalents, accounts receivable, accounts payable, borrowings under the Company’s revolving lines of credit, equipment financing facilities, financial derivatives and long-term debt. Except for the financial derivatives and long-term debt, these instruments are short-term in nature and their carrying amounts approximate their fair value. With respect to the long-term debt, we believe that the fair values of these obligations, including current maturities, approximate their carrying values based on their effective interest rates compared to current market rates. See Note 16 for disclosures of the Company’s financial derivatives that are recorded at fair value The Company accounts for income taxes using the liability method, which requires it to recognize a current tax liability or asset for current taxes payable or refundable and a deferred tax liability or asset for the estimated future tax effects of temporary differences between the financial statement and tax reporting bases of assets and liabilities to the extent that they are realizable. Deferred tax expense (benefit) results from the net change in deferred tax assets and liabilities during the year. FASB ASC Topic 740 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Based on this guidance, the Company analyzes its filing positions in all of the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions. Tax benefits from uncertain tax positions are recognized if it is more likely than not that the position is sustainable based solely on its technical merits The assets and liabilities of the Company’s Canadian operations are translated into United States dollars at current exchange rates as of the balance sheet date, and revenues and expenses are translated at average monthly exchange rates. Net unrealized translation gains or losses associated with the Canadian net assets are recorded directly to a separate component of stockholders’ equity. Realized gains and losses from foreign currency transactions were not material for any of the periods presented. The Company has inter-company receivables from the Company’s Canadian subsidiary, for which the short-term portion is marked to market each period with a corresponding entry recorded as a component of the consolidated statement of operations. Since repayment of the long-term portion is not planned or anticipated in the foreseeable future, the long-term balances are marked to market each period with a corresponding entry recorded as a separate component of stockholders’ equity In April 2015, the FASB issued ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs” to simplify the presentation of debt issuance costs. This new guidance requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the associated debt liability, consistent with the required presentation for debt discounts. This update is effective for financial statements issued for fiscal years beginning after December 15, 2015 and interim periods within those fiscal years and early adoption is permitted. Upon adoption, an entity must apply the new guidance retrospectively to all prior periods presented in the financial statements. The Company elected to early adopt this new guidance effective October 1, 2015. The adoption of this standard changed the Company’s previous practice of presenting debt issuance costs as an asset and resulted in the reduction of total assets and total liabilities in an amount equal to the balance of unamortized debt issuance costs at each balance sheet date presented. Debt issuance costs that were previously reported in other assets are now presented as a reduction of senior notes payable in the accompanying consolidated balance sheets. The amounts previously reported in other assets were $4.2 million and $2.5 million as of September 30, 2015 and 2014, respectively. Recently Issued Accounting Pronouncements – Not Yet Adopted In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”), which supersedes the revenue recognition requirements in ASC 605, “Revenue Recognition”. ASU 2014-09 clarifies the principles for recognizing revenue and to develop a common revenue standard for GAAP and International Financial Reporting Standards. The core principle of this updated guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The new rule also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. This guidance is effective for annual reporting periods beginning after December 15, 2017, including interim reporting periods therein, which is effective for the Company beginning October 1, 2018, the first day of the Company’s 2019 fiscal year. The Company is currently evaluating the impact of this accounting guidance and does not expect any significant impact on its consolidated financial statements. In August 2014, the FASB issued Accounting Standards Update 2014-15, Presentation of Financial Statements — Going Concern (Subtopic 205-40): Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”). ASU 2014-15 requires management to evaluate whether there are conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued or are available to be issued. This ASU also requires management to disclose certain information depending on the results of the going concern evaluation. The provisions of this ASU are effective for annual periods ending after December 15, 2016, including interim reporting periods therein, which are effective for the Company beginning October 1, 2016, the first day of the Company’s 2017 fiscal year. The Company is currently evaluating the impact of this accounting guidance and does not expect any significant impact on its consolidated financial statements. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory (“ASU 2015-11”), which applies to inventory valued at first-in, first-out (FIFO) or average cost. ASU 2015-11 requires inventory to be measured at the lower of cost and net realizable value, rather than at the lower of cost or market. ASU 2015-11 is effective on a prospective basis for annual periods, including interim reporting periods within those periods, beginning after December 15, 2016. The Company reports inventory on an average-cost basis and thus will be required to adopt the standard; however, the provisions of ASU 2015-11 are not expected to have a material effect on the Company’s financial condition. In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments (“ASU 2015-16”). ASU 2015-16 eliminates the requirement to restate prior period financial statements for measurement period adjustments. The new guidance requires that the cumulative impact of a measurement period adjustment (including the impact on prior periods) be recognized in the reporting period in which the adjustment is identified. In addition, separate presentation on the face of the income statement or disclosure in the notes is required regarding the portion of the adjustment recorded in the current period earnings, by line item, that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. ASU 2015-16 is to be applied prospectively for measurement period adjustments that occur after the effective date. ASU 2015-16 is effective for annual reporting periods, including interim reporting periods within those periods, beginning after December 15, 2015, and early adoption is permitted and the Company intends to adopt in fiscal year 2016. Since it is prospective, the impact of ASU 2015-16 on the Company’s financial condition and earnings will depend upon the nature of any measurement period adjustments identified in future periods.

Goodwill, Intangibles and Other

Goodwill, Intangibles and Other Assets	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Goodwill Intangible Assets And Other Assets [Abstract]
Goodwill, Intangibles and Other Assets	6. Goodwill and Intangible Assets Goodwill The following table sets forth the change in the carrying amount of goodwill for the Company during the period (in thousands): 2015 2014 Balance at September 30, $ 496,415 $ 466,206 Acquisition of RSG 617,715 — Other Acquisitions 50,709 24,309 Translation and Other Adjustments (2,728 ) (1,190 ) Balance at December 31, $ 1,162,111 $ 489,325 In the current period, the change in the carrying amount of goodwill is attributable to the company’s acquisitions of RSG and the other acquisitions (see Note 2). Intangible Assets In connection with the acquisition of RSG and other acquisitions, we recorded intangible assets of $382 million, which includes $63 million of indefinite lived trademarks and $319 million of customer relationships. The weighted-average useful lives of the acquired assets are 18.96 years for customer relationships. Intangible assets and other assets consisted of the following (in thousands): December 31, September 30, December 31, Weighted- Amortizable intangible assets: Non-compete agreements $ 2,824 $ 2,824 $ 2,824 4.36 Customer relationships 542,187 191,852 190,388 18.96 Trademarks 1,100 1,100 700 4.03 Beneficial lease arrangements 610 610 610 546,721 196,386 194,522 Less: Accumulated amortization (132,294 ) (119,081 ) (106,999 ) 414,427 77,305 87,523 Indefinite lived trademarks 73,050 9,750 9,750 Other assets 1,270 1,233 10,916 $ 488,747 $ 88,288 $ 108,189 During the period ended December 31, 2015, we recorded amortization expense in relation to the above-listed intangible assets of $15.1 million. During the period ended December 31, 2014, we recorded amortization expense of $3.6 million. The following table presents the estimated annual amortization expense for these intangible assets (in thousands): 2016 (Jan – Sept) $ 52,776 2017 75,154 2018 61,766 2019 49,778 2020 39,891 Thereafter 135,062 $ 414,427	3. Goodwill, Intangibles and Other Assets September 30, Acquisitions Dispositions Translation September 30, Acquisitions Dispositions Translation September 30, Goodwill 469,203 — — (2,997 ) 466,206 34,465 — (4,256 ) 496,415 There have been no impairments of our goodwill. September 30, 2015 September 30, 2014 Weighted Amortizable intangible assets: Non-compete agreements $ 2,824 $ 2,824 4.25 Customer relationships 191,852 162,599 15.10 Trademarks 1,100 4.28 Beneficial lease arrangements 610 610 196,386 166,033 Less: accumulated amortization (119,081 ) (101,727 ) 77,305 64,306 Indefinite-lived trademarks 9,750 9,750 Other assets 1,233 4,237 Total other assets, net $ 88,288 $ 78,293 Amortization expense related to intangible assets amounted to approximately $16.2 million, $14.1 million, and $15.1 million in 2015, 2014, and 2013, respectively. The intangible lives range from one to twenty years and the weighted average remaining life was 14.6 years at September 30, 2015. Year ending September 30, Future 2016 13,235 2017 12,389 2018 10,312 2019 8,396 2020 6,905 Thereafter 26,068 Total future amortization $ 77,305

Acquisitions

Acquisitions	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Business Combinations [Abstract]
Acquisitions	2. Acquisitions Roofing Supply Group On October 1, 2015 (“Acquisition Date”), the Company acquired 100% of the equity of Roofing Supply Group, LLC (“RSG” or “RSG Acquisition”), a leading roofing products distributor owned by investment firm Clayton, Dubilier & Rice (“CD&R”). RSG’s results of operations have been included with Company’s consolidated results beginning October 1, 2015. RSG distributes roofing supplies and related materials from 85 locations across 25 states as of the date of the close. Total consideration paid for RSG was approximately $1.2 billion, out of which $288 million was in cash, $307 million of Company’s common stock and option replacement awards, and $574 million in refinancing of RSG’s indebtedness. The RSG long-term debt was repaid simultaneously with the proceeds of a new ABL Revolver, Term Loan B and Senior Notes (see Note 7). In connection with the RSG Acquisition, the Company was required to issue equity awards to certain RSG employees in replacement of RSG equity awards that were cancelled at closing. The replacement awards consisted of 661,349 shares of the Company’s common stock options with a weighted-average grant date fair value of $20.90. The terms and fair value of these awards approximated the cancelled RSG awards on the issuance date. The fair value of the replacement awards associated with services rendered through the date of the RSG Acquisition was recognized as a component of the total acquisition consideration, and the remaining fair value of the replaced awards associated with post RSG Acquisition services will be recognized as an expense on a straight-line basis over the remaining vesting period. The RSG Acquisition has been accounted for as a business combination in accordance with the requirements of ASC 805 Business Combinations. The purchase price has been allocated among assets acquired and liabilities assumed at fair value based on information currently available, with the excess purchase price recorded as goodwill. The goodwill recognized is attributable primarily to expected synergies and the assembled workforce of RSG. These come from the synergies that are obtained in operating the branches as part of a larger network, and from an experienced employee base skilled at managing a distribution business. The Company’s allocation of the purchase price is subject to change on receipt of additional information, including, but not limited to, the finalization of intangible asset valuations, property, plant, and equipment valuations, and the Company’s continued review of assumed liabilities that may result in the recognition of additional or changes in the carrying amount of those liabilities on Beacon’s opening balance sheet and an adjustment to goodwill. An additional area where preliminary estimates are not yet finalized relates to deferred tax assets and liabilities. Cash $ 16,451 Accounts receivable 177,251 Inventory 179,651 Other current assets 50,707 Property, plant, and equipment 57,973 Other intangible assets (see Note 6) 382,100 Goodwill (see Note 6) 617,715 Current liabilities (250,479 ) Non-current liabilities (61,918 ) Total purchase price $ 1,169,451 RSG’s future growth attributable to new customers, geographic market presence and assembled workforce are additional assets that are not separable and which contributed to recorded goodwill, of which $84 million is tax deductible. All of the Company’s goodwill plus the indefinite-lived trade name are tested for impairment annually, and all acquired goodwill and intangible assets are subject to review for impairment if indicators of impairment develop in the future. The fair value of accounts receivables acquired is $177 million, with the gross contractual amount being $186 million. The Company expects $9 million to be uncollectible. There were no material contingencies assumed as part of this acquisition. The actual revenue and net loss from the RSG Acquisition included in Company’s statements of operations for the three month period ended December 31, 2015 was approximately $340 million and $(21) million, respectively. Three Months Revenue $ 876,953 Net loss $ (11,908 ) Net loss per share $ (0.20 ) The above pro forma results have been calculated by combining the historical results of the Company and RSG as if it had occurred on October 1, 2014, and adjusting the income tax provision as if it had been calculated on the resulting, combined results. The pro forma results include an estimate for all periods for intangible asset amortization (which is subject to change when the final asset values have been determined), stock compensation expense, interest expense, and also reflect the following 2016 expenses in fiscal 2015 instead of in 2016: $29.5 million of direct acquisition costs. No other material pro forma adjustments were deemed necessary, either to conform the 2015 acquisitions to Company’s accounting policies or for any other situation. The pro forma information is not necessarily indicative of the results that would have been achieved had the transactions occurred on October 1, 2014 or that may be achieved in the future. Other acquisitions In the three months ended December 31, 2015, the Company acquired 26 branches from the following three additional acquisitions: • On December 1, 2015, the Company purchased certain assets of RCI Roofing Supply (“RCI”), a distributor of residential and commercial roofing and related products with five branches across Nebraska, Iowa and Colorado with annual sales of approximately $23 million. • On December 18, 2015, the Company acquired 100% of the equity interests of Roofing and Insulation Supply (“RIS”), a distributor primarily of residential and commercial insulation along with roofing and related products with 20 branches spanning 13 states across New England, the Mid-Atlantic, the Southeast, the Upper Midwest, Texas and Colorado with annual sales of approximately $70 million. • On December 29, 2015, the Company purchased certain assets of Statewide Wholesale (“Statewide”), a distributor of residential and commercial roofing and related products located in Denver, Colorado with annual sales of approximately $15 million. The Company recorded the preliminary acquired assets and liabilities at their estimated fair values at the acquisition date, with resulting goodwill of $51 million (which is deductible for tax purposes) and $32 million in intangible assets associated with these other acquisitions. The Company’s allocation of the purchase price is subject to change on receipt of additional information, including, but not limited to, the finalization of intangible asset valuations and property, plant, and equipment valuations. The Company has not provided pro forma results of operations for any acquisitions besides RSG completed in fiscal years 2016 or 2015 herein as they were not material to the Company on either an individual or an aggregate basis. The Company included the results of operations of each acquisition in its consolidated statement of income from the date of each acquisition.	4. Acquisitions On October 1, 2014, the Company purchased certain assets of Applicators Sales & Service (“Applicators”), a distributor of residential roofing, siding, windows and related accessories with four locations in Maine and one location in New Hampshire and annual sales of approximately $48 million. On October 15, 2014, the Company purchased certain assets of Wholesale Roofing Supply (“WRS”), a distributor of residential roofing products with a single nine-acre facility located in Grand Prairie, Texas and annual sales of approximately $34 million. On June 1, 2015, the Company purchased certain assets of ProCoat Systems, Inc. (“ProCoat”), a distributor of residential and non-residential exterior building materials including stucco, stone, waterproofing and concrete restoration with branches located in Denver and Ft. Collins, Colorado with annual sales of approximately $23 million. The Company has recorded the acquired assets and liabilities at their estimated fair values at the acquisition date, with resulting goodwill of $34.5 million (which is not deductible for tax purposes) and $31.8 million in intangible assets associated with these acquisitions.

Net Income Per Share

Net Income Per Share	3 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Net Income per Share	3. Net Income per Share Basic net income per common share is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted net income per common share is computed by dividing net income by the weighted-average number of common shares and dilutive common share equivalents then outstanding using the treasury stock method. Common equivalent shares consist of the incremental common shares issuable upon the exercise of stock options and vesting of restricted stock awards. The following table presents the basic and diluted weighted-average shares outstanding for each period presented: Three Months Ended 2015 2014 Weighted-average common shares outstanding 58,972,913 49,428,842 Effect of dilutive securities: Stock option awards 748,678 476,941 Restricted stock awards 240,442 107,098 Shares for diluted net income per share 59,962,033 50,012,881 The following table includes the number of shares that may be dilutive common shares in the future. These shares were not included in the computation of diluted net income per share because the effect was either anti-dilutive or the requisite performance condition was not met. Three Months Ended 2015 2014 Stock option awards 679,995 1,394,330 Restricted stock awards 88,407 266,497

Comprehensive Income and Capita

Comprehensive Income and Capital Structure	3 Months Ended
	Dec. 31, 2015
Comprehensive Income And Capital Structure [Abstract]
Comprehensive Income And Capital Structure	4. Comprehensive Income and Capital Structure The following table presents the activity included in stockholders’ equity during the three months ended December 31, 2015 (in thousands): Common Additional Retained Accumulated Total Balance at September 30, 2015 $ 497 $ 345,934 $ 557,405 $ (20,720 ) $ 883,116 Issuance of common stock 94 315,715 315,809 Stock-based compensation 7,179 7,179 Net income 7,118 7,118 Other comprehensive loss (2,469 ) (2,469 ) Amounts reclassified out of other comprehensive income, net of tax 400 400 Balance at December 31, 2015 $ 591 $ 668,828 $ 564,523 $ (22,789 ) $ 1,211,153 Accumulated other comprehensive loss consists of adjustments related to the translation of foreign currencies and fair value adjustments associated with cash flow hedges. The following table presents the changes in accumulated other comprehensive income (loss), by component, during the three months ended December 31, 2015 (in thousands): Foreign Derivative Accumulated Balance at September 30, 2015 $ (19,293 ) $ (1,427 ) $ (20,720 ) Other comprehensive income (loss) recognized in accumulated other comprehensive income, net of tax (2,469 ) — (2,469 ) Amounts reclassified out of other comprehensive loss, net of tax — 400 400 Balance at December 31, 2015 $ (21,762 ) $ (1,027 ) $ (22,789 ) The reclassification of $0.4 million out of accumulated other comprehensive loss into the consolidated statement of operations during the three months ended December 31, 2015 is included in interest expense.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Sep. 30, 2015
Prepaid Expenses and Other Current Assets [Abstract]
Prepaid Expenses and Other Current Assets	5. Prepaid Expenses and Other Current Assets September 30, 2015 September 30, 2014 Vendor rebates $ 76,826 $ 58,363 Other 21,102 8,465 $ 97,928 $ 66,828

Property and Equipment, net

Property and Equipment, net	12 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment, net	6. Property and Equipment, net September 30, 2015 September 30, 2014 Land $ 3,201 $ 3,300 Buildings and leasehold improvements 28,757 28,148 Equipment 189,739 178,123 Furniture and fixtures 15,762 15,606 237,459 225,177 Less: accumulated depreciation and amortization (147,054 ) (136,612 ) $ 90,405 $ 88,565 Depreciation and amortization of property and equipment totaled $18.7 million, $16.2 million, and $16.4 million in 2015, 2014, and 2013, respectively.

Accrued Expenses

Accrued Expenses	12 Months Ended
	Sep. 30, 2015
Payables and Accruals [Abstract]
Accrued Expenses	7. Accrued Expenses September 30, 2015 September 30, 2014 Uninvoiced inventory receipts $ 37,501 $ 23,744 Employee-related accruals 31,836 24,463 Other 55,457 32,078 $ 124,794 $ 80,285

Financing Arrangements

Financing Arrangements	3 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2015
Debt Disclosure [Abstract]
Financing Arrangements	7. Financing Arrangements December 31, September 30, December 31, Senior Secured Credit Facility Revolving Lines of Credit: U.S. Revolver — expires October 1, 2020 2.02 0.00 $ 316,523 $ — $ — Canadian revolver — expires October 1, 2020 3.20 0.00 7,225 — — U.S. Revolver — expires October 1, 2020 4.00 0.00 19,477 — — Canadian revolver — expires March 31, 2017 0.00 3.70 4.00 — 11,240 8,189 U.S. Revolver — expires March 31, 2017 0.00 4.25 — — 15,100 Term Loan: Term Loan — matures October 1, 2022 4.00 0.00 $ 437,298 $ — $ — Term Loan — matures March 31, 2017 0.00 4.25 2.17 — 181,450 191,907 Total borrowings under Senior Secured Credit Facility 780,523 192,690 215,196 Less: current portion (4,500 ) (22,490 ) (34,539 ) Total long-term portion of borrowings under Senior Secured Credit Facility $ 776,023 $ 170,200 $ 180,657 Senior Notes Senior Notes — expires October 2023 ( 6.38 0.00 $ 290,091 $ — $ — Less: current portion — — — Total long-term portion of borrowings under Senior Notes $ 290,091 $ — $ — Equipment Financing Facilities Borrowings under various equipment financing facilities — various maturities through September 2021 and various fixed interest rates ranging from 2.33 4.49 2.33 4.49 2.33 4.60 $ 24,121 $ 25,488 $ 29,629 Borrowings under various capital lease obligations various maturities through November 2021 and various fixed interest rates ranging from 2.72 10.39 0.00 26,073 — — Less: current portion (9,787 ) (5,069 ) (5,439 ) Total long-term portion of borrowings under equipment financing facilities $ 40,407 $ 20,419 $ 24,190 As a result of the RSG Acquisition, on October 1, 2015, the Company entered into a credit agreement governing the terms of a new $450 million seven-year senior secured term loan “B” facility (the “Term Loan B Facility”) and a new credit agreement governing the terms of a new senior secured asset-based revolving credit facility of up to $700 million, subject to a borrowing base (the “ABL Facility”) (collectively the “New Senior Credit Facilities”). The Company also raised $300 million by issuing 8 year senior notes due 2023 (the “Senior Notes”), having a coupon rate of 6.38% per annum, payable semi-annually in arrears. Revolving Line of Credit Facilities On October 1, 2015, the Company entered into a $700 million ABL Facility with Wells Fargo Bank, N.A. and a syndicate of other lenders. This ABL Facility consists of revolving loans in both the United States (“US Revolver”) in the amount of $670 million and Canada (“Canadian Revolver”) in the amount of $30 million CAD. The ABL Facility has a maturity date of October 1, 2020. The US Revolver has various tranches of borrowings, bearing interest at rates ranging from 1.92% to 4.00%. The effective rate of these borrowings is 2.13% and is paid monthly. At December 31, 2015, the outstanding balance on the US Revolver, net of debt issuance fees, was $336.0 million. The US Revolver also has outstanding standby letters of credit in the amount of $10.5 million as of December 31, 2015. The Canadian Revolver bears interest at 3.20% and has an outstanding balance of $10.0 million CAD ($7.2 million USD) at December 31, 2015. Current unused commitment fees on the revolving credit facilities are 0.25% per annum. There is one financial covenant under the ABL Facility, which is a Consolidated Fixed Charge Ratio. As defined in the ABL Facility, the Company’s ratio must be at least 1.00 to 1.00 at the end of each fiscal quarter, calculated on a trailing four quarter basis. The covenant is only applicable when the borrowing availability is less than 10% of the maximum loan cap or $60 million. Borrowings under the U.S. Revolver are guaranteed by the Issuer and will be guaranteed by any future domestic subsidiaries that guarantee the Senior Notes and the Term Loan B Facility (except with respect to Beacon Canada, Inc., as described below). Borrowings under the Canadian Revolver are guaranteed by the Issuer and Beacon Canada, Inc. and will be guaranteed by any future domestic subsidiaries that guarantee the Senior Notes and the Term Loan B Facility and certain foreign subsidiaries. Term Loan On October 1, 2015, the Company entered into a $450 million Term Loan B Facility with Citibank N.A., and a syndicate of other lenders. The Term Loan requires quarterly principal payments in the amount of $1.1 million, with the remaining outstanding principal to be paid on its maturity date of October 1, 2022. Outstanding principal on the Term Loan bears interest at 4.00% and is paid every six months. The Company has the option of selecting the rate at which interest can accrue on the Term Loan as well as the period in which interest payments are made. The Company elected to pay interest based on the six month LIBOR rate, subject to a minimum rate of 1.00%, in addition to a base rate of 3.00%. At December 31, 2015 the outstanding balance on the Term Loan, net of debt issuance fees, was $437.3 million. The Term Loan B is guaranteed jointly and severally and fully and unconditionally by all of the United States subsidiaries of the Company (except Beacon Canada, Inc., a domestic subsidiary with no material assets other than stock in a foreign subsidiary) but not by the Canadian subsidiaries of the Company. Senior Notes The Company also raised $300 million by issuing 8 year senior notes due 2023 (the “Senior Notes”), having a coupon rate of 6.38% per annum, payable semi-annually in arrears beginning April 1, 2016. There are early payment provisions in the Senior Note agreement in which the Company would be subject to penalties and “make whole” provisions. Management anticipates repaying the notes at the maturity date of October 1, 2023. The Senior Notes are guaranteed jointly and severally and fully and unconditionally by all of the United States subsidiaries of the Company (except Beacon Canada, Inc., a domestic subsidiary with no material assets other than stock in a foreign subsidiary) but not by the Canadian subsidiaries of the Company. The proceeds from the New Senior Secured Credit Facilities and Senior Notes were used to provide working capital and funds for other general corporate purposes, refinance or otherwise extinguish all third-party indebtedness for borrowed money under Company’s and RSG’s existing senior secured credit facilities and RSG’s unsecured senior notes due 2020, to finance the acquisition, and pay fees and expenses associated with the RSG Acquisition Transaction. The Company incurred financing costs totaling approximately $31.2 million. Since the New Senior Credit Facilities and the previous Term Loan financing arrangements had certain lenders who participated in both arrangements, management accounted for a portion of this transaction as a debt modification and a portion as a debt extinguishment. In accordance with the accounting for debt modification, the Company will amortize the previously capitalized issuance costs over the term of the New Senior Credit Facilities and expense the $2.2 million of direct issuance costs incurred related to the New Senior Credit Facilities. The remainder of the settlement of the Company’s previous debt arrangements was accounted for as debt extinguishment. The Company recognized a loss on extinguishment of $0.8 million. The Senior Notes which are unsecured obligations of the Company are guaranteed jointly and severally and fully and unconditionally, on an unsecured senior basis, by each of the domestic subsidiaries that is a borrower under or that guarantees obligations under Term Loan B Facility (and any refinancing indebtedness). The Canadian subsidiaries have guaranteed the borrowings under the Canadian Revolver, but have not guaranteed the Senior Notes or borrowings under the Term Loan B Facility. Term Loan B ABL Facility Senior Notes Equipment Total 2016 (Jan – Sept) $ 3,375 $ — $ — $ 7,343 $ 10,718 2017 4,500 — — 10,336 14,836 2018 4,500 — — 9,646 14,146 2019 4,500 — — 10,298 14,798 2020 4,500 — — 7,538 12,038 Thereafter 427,500 351,702 300,000 5,033 1,084,235 Subtotal 448,875 351,702 300,000 50,194 1,150,771 Less current portion (4,500 ) — — (9,787 ) (14,287 ) Total long-term debt $ 444,375 $ 351,702 $ 300,000 $ 40,407 $ 1,136,484	8. Financing Arrangements September 30, 2015 September 30, 2014 Senior Secured Credit Facility Revolving Lines of Credit: Canadian revolver-expires March 31, 2017 (effective rate on borrowings 3.70% at September 30, 2015 and 4.00% at September 30, 2014 $ 11,240 $ 10,714 U.S. Revolver-expires March 31, 2017 (effective rate on borrowings of 0.00% at September 30, 2015 and 4.25% at September 30, 2014) — 7,800 Term Loan: Term Loan-matures March 31, 2017 (4.25% at September 30, 2015 and 2.15% on September 30, 2014) 181,450 194,381 Total borrowings under Senior Secured Credit Facility 192,690 212,895 Less: current portion (22,490 ) (29,764 ) Total long-term portion of borrowings under Senior Secured Credit Facility $ 170,200 $ 183,131 Equipment Financing Facilities Borrowings under various equipment financing facilities-various maturities through September 2021 (various fixed interest rates ranging from 2.33% to 4.49% at September 30, 2015, and various fixed interest rates ranging from 2.33% to 4.60% at September 30, 2014) $ 25,488 $ 30,966 Less: current portion (5,069 ) (5,352 ) Total long-term portion of borrowings under equipment financing facilities $ 20,419 $ 25,614 Senior Secured Credit Facility On April 5, 2012, the Company replaced its prior credit facility with a new five-year senior secured credit facility that includes a $550 million United States credit facility (individually, the “U.S. Credit Facility”) and a C$15 million ($11.2 million at September 30, 2015) Canadian credit facility (individually, the “Canadian Revolver”) with Wells Fargo Bank, National Association, and a syndicate of other lenders (combined, the “Credit Facility”). The $550 million U.S Credit Facility consists of a revolving credit facility of $325 million (the “U.S. Revolver”), which includes a sub-facility of $20 million for letters of credit, and a $225 million term loan (the “Term Loan”). The Term Loan has required amortization of 5% per year that is payable in quarterly installments, with the balance due on March 31, 2017. The Company may increase the Credit Facility by up to $200 million under certain conditions. There were no outstanding borrowings under the U.S. Revolver at September 30, 2015; there was C$15.0 million ($11.2 million) and $185.6 million outstanding under the Canadian Revolver and Term Loan, respectively, at September 30, 2015. There were $4.9 million of outstanding standby letters of credit at September 30, 2015. As of October 1, 2015, we refinanced our existing debt into $300 million aggregate principal amount of 6.375% Senior Notes due 2023, borrowings under a $450 million Term Loan B LIBOR based facility due 2022, and a $700 million asset based lending revolving credit facility. Interest The Credit Facility provides for borrowings under the Company’s U.S. Revolver and Canadian Revolver at a Base Rate. The Base Rate for borrowings under the U.S. Revolver is defined as the higher of the Prime Rate, or the Federal Funds Rate plus 0.50%, plus a margin above that rate. For borrowings made under the Canadian Revolver, the Base Rate is defined as the higher of the Canadian Prime Rate, or the annual rate of interest equal to the sum of the CDOR rate plus 1.00%, plus a margin above that rate. The margin for both base rates is currently 1.00% per annum and can range from 0.50% to 1.50% per annum depending upon the Company’s Consolidated Total Leverage Ratio, as defined in the Credit Facility. Additionally, for Base Rate borrowings made under the U.S. Revolver, the Company may elect an optional interest rate equal to the one (1), two (2), three (3), or six (6) month LIBOR rate, plus a margin above that rate. In connection with this election, the Company is also required to elect an interest period that corresponds with the underlying LIBOR rate that was elected. The margin is currently 2.00% per annum and can range from 1.50% to 2.50% per annum depending upon the Company’s Consolidated Total Leverage Ratio, as defined in the Credit Facility. Current unused commitment fees on the revolving credit facilities are 0.45% per annum. The unused commitment fees can range from 0.35% to 0.50% per annum, again depending upon the Company’s Consolidated Total Leverage Ratio. As of September 30, 2015, there were no outstanding borrowings under the U.S. Revolver, while outstanding borrowings under the Canadian Revolver carried an interest rate equal to the Canadian Prime rate, plus 1.00% (3.70% at September 30, 2015). Borrowings under the Term Loan carried an interest rate equal to the Base Rate, plus 1.00% (4.25% at September 30, 2015). Financial covenants under the Credit Facility are as follows: Maximum Consolidated Total Leverage Ratio On the last day of each fiscal quarter, the Company’s Consolidated Total Leverage Ratio (the ratio of outstanding debt to trailing twelve-month earnings before interest, income taxes, depreciation, amortization and stock-based compensation), as more fully defined in the Credit Facility, must not be greater than 3.50:1.0, or 4.00:1.0 under a one-time request by the Company subsequent to an acquisition that meets the requirements under the Credit Facility. At September 30, 2015, this ratio was 1.41:1. Minimum Consolidated Interest Coverage Ratio On the last day of each fiscal quarter, the Company’s Consolidated Interest Coverage Ratio (the ratio of trailing twelve-month earnings before interest, income taxes, depreciation, amortization and stock-based compensation to cash interest expense for the same period), as more fully defined in the Credit Facility, and must not be less than 3.00:1.0. At September 30, 2015, this ratio was 17.05:1. As of September 30, 2015, the Company was in compliance with these covenants. Substantially all of the Company’s assets, including the capital stock and assets of wholly-owned subsidiaries, secure obligations under the Credit Facility. Equipment Financing Facilities As of September 30, 2015, there was a total of $25.5 million outstanding under equipment financing facilities, with fixed interest rates ranging from 2.33% to 4.49% and payments due through September 2021. The Company’s prior equipment financing facility matured on October 1, 2014. Other Information Fiscal year Senior Equipment Revolving Total 2016 11,250 5,069 11,240 27,559 2017 174,375 4,974 — 179,349 2018 4,223 — 4,223 2019 — 4,336 — 4,336 2020 — 4,300 4,300 Thereafter — 2,586 — 2,586 Subtotal 185,625 25,488 11,240 222,353 Less current portion 11,250 5,069 11,240 27,559 Total long-term debt $ 174,375 $ 20,419 $ — $ 194,794

Leases

Leases	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Leases [Abstract]
Leases	9. Leases The Company mostly operates in leased facilities, which are accounted for as operating leases. The leases typically provide for a base rent plus real estate taxes. Certain of the leases provide for escalating rents over the lives of the leases and rent expense is recognized over the terms of those leases on a straight-line basis. The Company assumed operating leases as part of each of the 2016 acquisitions (see Note 2). At December 31, 2015, the minimum rental commitments under these acquired, non-cancelable operating leases with initial or remaining terms of more than one year were as follows: Operating 2016 (Jan – Sept) 12,105 2017 13,947 2018 7,916 2019 4,730 2020 2,476 Thereafter 1,908 Total minimum lease payments $ 43,082 Rent expense for the acquired branches was $6.9 million in 2016. Sublet income was immaterial.	9. Leases The Company mostly operates in leased facilities, which are accounted for as operating leases. The leases typically provide for a base rent plus real estate taxes. Certain of the leases provide for escalating rents over the lives of the leases and rent expense is recognized over the terms of those leases on a straight-line basis. Year ending September 30, Operating 2016 37,303 2017 31,064 2018 24,382 2019 19,200 2020 13,215 Thereafter 23,939 Total minimum lease payments $ 149,103 Rent expense was $39,248 in 2015, $34,854 in 2014, and $32,736 in 2013. Sublet income was immaterial for these years.

Stock Options and Restricted St

Stock Options and Restricted Stock Awards	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]
Stock-based compensation	5. Stock-Based Compensation On February 12, 2014, the shareholders of the Company approved the Beacon Roofing Supply, Inc. 2014 Stock Plan (the “2014 Plan”). The 2014 Plan provides for discretionary awards of stock options, stock, stock units and stock appreciation rights (“SARs”) for up to 5,100,000 shares of common stock to selected employees and non-employee directors. As of December 31, 2015, there were 1,877,407 shares of common stock available for awards under the 2014 Plan, subject to increase for shares that are forfeited or expire, or are used for tax withholding on stock awards and stock unit awards under the 2004 Plan (defined below) and the 2014 Plan. Prior to the 2014 Plan, the Company maintained the amended and restated Beacon Roofing Supply, Inc. 2004 Stock Plan (the “2004 Plan”). Upon shareholder approval of the 2014 Plan, the Company ceased issuing equity awards from the pre-existing 2004 Plan and all future equity awards will be issued from the 2014 Plan. The Company recognizes the cost of employee services rendered in exchange for awards of equity instruments based on the fair value of those awards at the date of the grant. Compensation expense for time-based equity awards is recognized, on a straight-line basis, net of forfeitures, over the requisite service period for the fair value of the awards that actually vest. Compensation expense for performance-based equity awards is recognized, net of forfeitures, by projecting the number of restricted units that are expected to vest based on the achievement of the underlying related performance measures. For all equity awards granted prior to October 1, 2014, in the event of a change in control of the Company, all awards are immediately vested. Beginning in fiscal 2015, equity awards contain a “double trigger” change in control mechanism. Unless an award is continued or assumed by a public company in an equitable manner, an award shall become fully vested immediately prior to a change in control (at 100% in the case of a performance-based restricted stock award). If an award is so continued or assumed, vesting will continue in accordance with the terms of the award, unless there is a qualifying termination within one-year following the change in control, in which event the award shall become fully vested immediately (at 100% in the case of a performance-based restricted stock award). Stock options Non-qualified options generally expire 10 years after the grant date and, except under certain conditions, the options are subject to continued employment and vest in one-third increments over a three-year period following the grant dates. During the three months ended December 31, 2015 and 2014, the Company recorded stock-based compensation expense related to stock option awards of $6.1 million and $1.6 million, respectively. As of December 31, 2015, there was $12.2 million of total unrecognized compensation cost related to unvested stock options. That cost is expected to be recognized over a weighted-average period of 2.22 years. The following table illustrates the assumptions used in the Black-Scholes pricing model for options granted (inclusive of replacement options discussed in Note 2) during the three months ended December 31, 2015: 2015 Risk-free interest rate 1.56 – 1.87% Expected volatility 30.96 – 36.40% Expected life in years 5.57 – 5.60 Expected dividend yield 0.00% Expected lives of the options granted are based primarily on historical activity, while expected volatilities are based on historical volatilities of the Company’s stock and consideration of public companies’ stock. Information regarding the Company’s stock options is summarized below: Number of Weighted- Weighted- Aggregate (in years) (in millions) Outstanding at September 30, 2015 2,410,907 $ 24.55 6.3 $ 20.70 Granted 987,548 21.25 Exercised (362,381 ) 21.50 Canceled (11,528 ) 24.70 Outstanding at December 31, 2015 3,024,546 $ 23.83 6.5 $ 52.47 Vested or Expected to Vest at December 31, 2015 2,929,727 $ 23.69 6.5 $ 51.64 Exercisable at December 31, 2015 1,929,138 $ 21.77 4.9 $ 37.45 Restricted stock awards During the three months ended December 31, 2015 and 2014, the Company recorded stock-based compensation expense related to restricted stock awards of $1.1 million and $0.7 million, respectively. As of December 31, 2015, there was $14.7 million of total unrecognized compensation cost related to unvested restricted stock awards. That cost is expected to be recognized over a weighted-average period of 2.24 years. The total fair values of the restricted stock awards were determined based upon the number of shares or units and the closing prices of the Company’s common stock on the dates of the grants. The restricted stock awards granted to management are subject to continued employment, except under certain conditions, and will vest if the Company attains a targeted rate of return on invested capital at the end of a three-year period. The actual number of shares or units that will vest can range from 0% to 125% of the management grants depending upon actual Company performance below or above the target level and the Company estimates that performance in determining the projected number of shares or units that will vest and the related compensation cost. The restricted stock awards granted to non-employee directors are also subject to continued service, vest at the end of one year (except under certain conditions) and the underlying common shares will not be distributed until the date of the director’s termination of service on the Board, except that, beginning in fiscal year 2016, directors holding units with a value equal to five times the annual cash retainer may elect to have future grants settle simultaneously with vesting. Grants made prior to fiscal 2014 settle on a date that is six months after the director’s termination of service on the board. In November 2013 and 2014, the Company also issued restricted stock awards that are subject to continued employment and will vest over three to five years. In May 2015, the Company also issued restricted stock awards that are subject to continued employment and will vest after two years. Information regarding the Company’s restricted shares and units is summarized below: Number of Weighted- Outstanding at September 30, 2015 619,999 $ 31.95 Granted 191,691 39.48 Lapse of restrictions/conversions — — Canceled (108,530 ) 37.09 Outstanding at December 31, 2015 703,160 $ 34.08 Vested or Expected to Vest at December 31, 2015 636,595 $ 33.86	10. Stock Options and Restricted Stock Awards On February 12, 2014, the shareholders of the Company approved the Beacon Roofing Supply, Inc. 2014 Stock Plan (the “2014 Plan”). The 2014 Plan provides for discretionary awards of stock options, stock, stock units and stock appreciation rights (“SARs”) for up to 5,100,000 shares of common stock to selected employees and non-employee directors. As of September 30, 2015, there were 3,537,929 shares of common stock available for awards under the 2014 Plan, subject to increase for shares that are forfeited or expire, or are used for tax withholding on stock awards or stock unit awards, under the 2004 (defined below) and the 2014 Plan. Prior to the 2014 Plan, the Company maintained the amended and restated Beacon Roofing Supply, Inc. 2004 Stock Plan (the “2004 Plan”). Upon shareholder approval of the 2014 Plan, the Company ceased issuing equity awards from the pre-existing 2004 Plan and all future equity awards will be issued from the 2014 Plan. The Company recognizes the cost of employee services rendered in exchange for awards of equity instruments based on the fair value of those awards at the date of the grant. Compensation expense for time-based equity awards is recognized, on a straight-line basis, net of forfeitures, over the requisite service period for the fair value of the awards that actually vest. Compensation expense for performance-based equity awards is recognized, net of forfeitures, by projecting the number of restricted units that are expected to vest based on the achievement of the underlying related performance measures. In 2014, the Company recorded an adjustment of $2.4 million during the third quarter and an additional $0.2 million during the fourth quarter to reverse stock-based compensation expense recorded in the current and prior periods for previously issued performance-based equity awards. In accordance with the provisions of the 2004 Plan, the Company has adjusted the projection for the number of restricted units that are expected to vest based on the achievement of the underlying related performance measures. In 2015, the Company recorded stock-based compensation expense for award grants of $9.9 million for the year ended September 30, 2015, and $7.4 million and $9.3 million for the years ended September 30, 2014 and 2013, respectively. Stock Options As of September 30, 2015, there were a total of 2,410,907 options outstanding, 1,528,873 of which are exercisable, at a weighted-average exercise price of $20.78. Non-qualified options generally expire 10 years after the grant date and, except under certain conditions, the options are subject to continued employment and vest in one-third increments over a three-year period following the grant dates. As of September 30, 2015, there was $5.8 million of total unrecognized compensation cost, net of estimated forfeitures, related to unvested stock options, which is expected to be recognized over a weighted-average period of 1.56 years. Year ended September 30, 2015 2014 2013 Risk-free interest rate 1.83 % 1.76 % 0.60 % Expected volatility 31.69 % 44.00 % 43.80 % Expected life in years 5.6 6.0 5.7 Dividend yield — — — Expected lives of the options granted are based primarily on historical activity, while expected volatilities are based on historical volatilities of the Company’s stock and consideration of comparable public companies’ stock. In the event of a change in control of the Company, all outstanding options and restricted stock units outstanding prior to fiscal year ended 2015 will be immediately vested. Beginning in fiscal 2015, options and stock units contain a “double trigger” change in control mechanism. Unless an award is continued or assumed by a public company in an equitable manner, an award shall become fully vested immediately prior to a change in control (at 100% in the case of a performance-based award). If an award is so continued or assumed, vesting will continue in accordance with the terms of the award, unless there is a qualifying termination within one-year following the change in control, in which event the award shall become fully vested immediately (at 100% in the case of a performance-based award). Number of Weighted- Weighted- Aggregate (in years) (in millions) Outstanding at September 30, 2014 2,364,211 $ 22.98 Granted 483,479 28.59 Exercised (350,747 ) 18.46 Canceled (86,036 ) 29.72 Outstanding at September 30, 2015 2,410,907 $ 24.55 6.3 $ 20.7 Vested or Expected to Vest at September 30, 2015 2,300,160 $ 24.28 6.2 $ 20.4 Exercisable at September 30, 2015 1,528,873 $ 20.78 5.1 $ 18.5 The total fair value of options vested was $6.4 million, $6.7 million, and $5.8 million during 2015, 2014, and 2013, respectively. The total intrinsic value of stock options exercised during 2015, 2014 and 2013 was $4.6 million, $7.9 million, and $22.0 million, respectively. Intrinsic values are before applicable income taxes and represent the amount by which the market value of the underlying stock exceeded the exercise price of outstanding options on the last business day of the period indicated. The weighted-average grant date fair value price of options granted during 2015, 2014, and 2013 was $9.40, $15.97, and $13.42, respectively. Restricted Stock Unit Awards As of September 30, 2015, there was $7.8 million of total unrecognized compensation cost, net of estimated forfeitures, related to unvested restricted stock awards which are expected to be recognized over a weighted-average period of 2.20 years. The total fair values of the restricted stock awards were determined based upon the number of units and the closing prices of the Company’s common stock on the dates of the grants. The restricted stock unit awards granted to management are subject to continued employment, except under certain conditions, and will vest if the Company attains a targeted rate of return on invested capital at the end of a three-year period. The actual number of units that will vest can range from 0% to 125% of the management grants depending upon actual Company performance below or above the target level and the Company estimates that performance in determining the projected number of shares or units that will vest and the related compensation cost. The restricted stock awards granted to non-employee directors are also subject to continued service, vest at the end of one year (except under certain conditions) and the underlying common shares will not be distributed until six months after the director separates from the Company. Beginning in 2014, the six month period was eliminated and shares will be delivered within ten days after termination of service on the board. In November 2013 and 2014, the Company has also issued restricted stock unit awards that are subject to continued employment and will vest over three to five years. Number of Weighted- Outstanding at September 30, 2014 482,076 $ 31.28 Granted 229,265 28.74 Lapse of restrictions/conversions (67,953 ) 19.88 Canceled (23,389 ) 21.73 Outstanding at September 30, 2015 619,999 $ 31.95 Vested or Expected to Vest at September 30, 2015 448,924 $ 31.43 The total fair value of restricted stock units vested was $2.3 million, $1.2 million, and $0.8 million during 2015, 2014, and 2013, respectively.

Benefit Plans

Benefit Plans	12 Months Ended
	Sep. 30, 2015
Compensation and Retirement Disclosure [Abstract]
Benefit Plans	11. Benefit Plans The Company maintains defined contribution plans covering all full-time employees of the Company who have 90 days of service and are at least 21 years old. An eligible employee may elect to make a before-tax contribution of between 1% and 100% of his or her compensation through payroll deductions, not to exceed the annual limit set by law. The Company currently matches the first 50% of participant contributions limited to 6% of a participant’s gross compensation (maximum Company match is 3%). Furthermore, in accordance with the plans, the Company may elect to make additional contributions to eligible employees as part of a discretionary profit-sharing. The Company has elected to do so during each of the three years presented and is scheduled to make a contribution for 2015 during the 2016 fiscal year. All Company contributions are subject to the discretion of management and the board of directors. The combined total expense for this plan and a similar plan for Canadian employees was $4,629, $6,003, and $4,921, in 2015, 2014 and 2013, respectively. The Company also contributes to an external pension fund for certain of its employees who belong to a local union. Annual contributions were $135, $136, and $133 in 2015, 2014, and 2013, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	12. Income Taxes Year ended September 30, 2015 2014 2013 Current: Federal $ 17,414 $ 25,988 $ 34,364 Foreign 1,765 1,383 1,895 State 7,579 4,473 8,192 26,758 31,844 44,451 Deferred: Federal 14,798 2,327 3,855 Foreign (657 ) (648 ) (493 ) State 2,868 1,399 1,054 17,009 3,078 4,416 $ 43,767 $ 34,922 $ 48,867 Year ended September 30, 2015 2014 2013 Federal income taxes at statutory rate 35.00 % 35.00 % 35.00 % State income taxes, net of federal benefit 4.63 4.24 4.95 Non-deductible professional fees related to RSG acquisition 2.15 — — Other (0.51 ) 0.10 0.28 Total 41.27 % 39.34 % 40.23 % Deferred income taxes reflect the tax consequences of temporary differences between the amounts of assets and liabilities for financial reporting purposes and such amounts as measured by tax law. September 30, September 30, Deferred tax liabilities: Excess tax over book depreciation and amortization $ (79,924 ) $ (72,670 ) Inventory Valuation (2,511 ) Other (615 ) (527 ) (83,050 ) (73,197 ) Deferred tax assets: Deferred compensation 11,622 9,095 Allowance for doubtful accounts 569 2,956 Accrued vacation & other 3,515 3,194 Unrealized loss on financial derivatives 844 753 Inventory valuation — 7,709 16,550 23,707 Net deferred income tax liability $ (66,500 ) $ (49,490 ) Net deferred income tax asset (liability) – Current $ 2,309 $ 14,610 Net deferred income tax asset (liability) – Non-current $ (68,809 ) $ (64,100 ) The Company’s Canadian subsidiary, Beacon Roofing Supply Canada Company (“BRSCC”), is treated as a Controlled Foreign Corporation (“CFC”). BRSCC’s taxable income, which reflects all of the Company’s Canadian operations, is being taxed only in Canada and would generally be taxed in the United States only upon an actual or deemed distribution. The Company expects that BRSCC’s earnings will be indefinitely reinvested for the foreseeable future and therefore no United States deferred tax asset or liability for the differences between the book basis and the tax basis of BRSCC has been recorded at September 30, 2015. Unremitted earnings of $38.8 million were considered permanently reinvested at September 30, 2015. Of this amount, $22.4 million of the unremitted earnings were previously taxed in the United States and the remittance on these earnings would not generate additional United States tax. As of September 30, 2015 and 2014, there were no available tax benefits related to foreign tax credit carry-forwards. As of September 30, 2015, goodwill was $496,415, of which $322,932 can be amortized for income tax purposes. As of September 30, 2015, there was $82 of uncertain tax positions which, if recognized, would affect the Company’s effective tax rate. The Company’s continuing practice is to recognize any interest and penalties related to income tax matters in income tax expense in the consolidated statements of operations. Year Ended September 30, 2015 2014 Balance, beginning of year $ 82 $ 364 Current year uncertain tax positions — — Settlements — (282 ) Balance, end of year $ 82 $ 82 The Company has operations in 42 U.S. states and six provinces in Canada. The company is currently under audit by the Internal Revenue Service for the tax year ended September 30, 2013 and in certain state and local jurisdictions for various years. These audits may involve complex issues, which may require an extended period of time to resolve. The Company has provided for its estimate of taxes payable in the accompanying financial statements. Additional taxes are reasonably possible, however the amounts cannot be estimated at this time. The Company is no longer subject to U.S. federal income tax examinations for the fiscal year ended prior to September 30, 2012. For the majority of states, the Company is also no longer subject to tax examinations for fiscal years ended before September 30, 2012. In Canada, the Company is no longer subject to tax examinations for fiscal years ended prior to September 30, 2011. For the Canadian provinces, the Company is no longer subject to tax examinations for fiscal years ended before September 30, 2012.

Contingencies

Contingencies	12 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Contingencies	13. Contingencies The Company is subject to loss contingencies pursuant to various federal, state and local environmental laws and regulations; however, the Company is not aware of any reasonably possible losses that would have a material impact on its results of operations, financial position, or liquidity. Potential loss contingencies include possible obligations to remove or mitigate the effects on the environment of the placement, storage, disposal or release of certain chemical or other substances by the Company or by other parties. In connection with its acquisitions, the Company has been indemnified for any and all known environmental liabilities as of the respective dates of acquisition. Historically, environmental liabilities have not had a material impact on the Company’s results of operations, financial position or liquidity. The Company is subject to litigation from time to time in the ordinary course of business; however the Company does not expect the results, if any, to have a material adverse impact on its results of operations, financial position or liquidity.

Geographic and Product Data

Geographic and Product Data	12 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Geographic and Product Data	14. Geographic and Product Data Year Ended September 30, 2015 2014 2013 Net Income Long Net Income Long Net Income Long U.S. $ 2,331,360 $ 101,956 $ 81,767 $ 2,146,356 $ 86,875 $ 78,609 $ 2,064,135 $ 116,853 $ 58,399 Canada 183,809 4,087 8,638 180,549 1,893 9,956 176,588 4,621 9,260 Total $ 2,515,169 $ 106,043 $ 90,405 $ 2,326,905 $ 88,768 $ 88,565 $ 2,240,723 $ 121,474 $ 67,659 Year Ended September 30, 2015 2014 2013 Residential roofing products $ 1,236,397 $ 1,108,516 $ 1,100,508 Non-residential roofing products 882,970 876,032 822,726 Complementary building products 395,802 342,357 317,489 Total $ 2,515,169 $ 2,326,905 $ 2,240,723 Prior year revenues by product group are presented in a manner consistent with the current year’s product classifications.

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts	12 Months Ended
	Sep. 30, 2015
Allowance For Doubtful Accounts [Abstract]
Allowance for Doubtful Accounts	15. Allowance for Doubtful Accounts Fiscal Year Balance at Provision Write-offs Balance at September 30, 2015 $ 8,510 $ 1,619 $ (3,831 ) $ 6,298 September 30, 2014 $ 9,832 $ 2,394 $ (3,716 ) $ 8,510 September 30, 2013 $ 13,464 $ 369 $ (4,001 ) $ 9,832

Financial Derivatives

Financial Derivatives	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial Derivatives	8. Financial Instruments Financial Derivatives The Company used interest rate derivative instruments to manage the risk related to fluctuating cash flows from interest rate changes by converting a portion of its variable-rate borrowings into fixed-rate borrowings. On March 28, 2013, the Company entered into an interest rate swap agreement with a notional amount of $213.8 million which was scheduled to expire on March 31, 2017. This agreement swapped the thirty-day LIBOR to a fixed-rate of 1.38%. The instrument had scheduled reductions of the notional amount equal to $2.8 million per quarter, effectively matching the repayment schedule under the Term Loan. In October 2015, the Company settled its interest rate swap agreement resulting in a cash payment by the Company of $2.3 million. The pre-tax unrealized gain within accumulated other comprehensive income associated with the cancelled interest rate swap contract of $2.3 million is being amortized over the original life of the swap contract, through March 2017.	16. Financial Derivatives Market risk represents the possibility that the value of the derivative instrument will change. In a hedging relationship, the change in the value of the derivative is offset to a great extent by the change in the value of the underlying hedged item. Credit risk related to derivatives represents the possibility that the counterparty will not fulfill the terms of the contract. The notional, or contractual, amount of derivative financial instrument is used to measure interest to be paid or received and does not represent the Company’s exposure due to credit risk. The Company’s current derivative instruments are with large financial counterparties rated highly by nationally recognized credit rating agencies. The Company uses interest rate derivative instruments to manage the risk related to fluctuating cash flows from interest rate changes by converting a portion of its variable-rate borrowings into fixed-rate borrowings. On March 28, 2013, we entered into an interest rate swap agreement with a notional amount of $213.8 million which expires on March 31, 2017. This agreement swaps the thirty-day LIBOR to a fixed-rate of 1.38%. The instrument has scheduled reductions of the notional amount equal to $2.8 million per quarter, effectively matching the repayment schedule under the Term Loan. As of September 30, 2015, the interest rate swap has a notional amount of $185.6 million. For derivative instruments designated as cash flow hedges, the Company records the effective portions of changes in their fair value, net of taxes, in other comprehensive income. The effectiveness of the hedges is periodically assessed by the Company during the lives of the hedges by 1) comparing the current terms of the hedges with the related hedged debt to assure they continue to coincide and 2) through an evaluation of the ability of the counterparties to the hedges to honor their obligations under the hedges. Any ineffective portions of the hedges are recognized in earnings through interest expense, financing costs and other. Subsequent changes in the fair value of those swaps are also being recognized in interest expense, financing costs and other. Instrument Location on Balance Sheet Unrealized Losses Fair Value Hierarchy September 30, 2015 September 30, 2014 (dollars in thousands) Designated interest rate swaps (effective) Accrued $ 2,358 $ 2,124 Level 2 The fair value of the interest rate hedge was determined through the use of a pricing model, which utilizes verifiable inputs such as market interest rates that are observable at commonly quoted intervals (generally referred to as the “LIBOR Curve”) for the full terms of the hedge agreements. These values reflect a Level 2 measurement under the applicable fair value hierarchy. (dollars in thousands) 2015 2014 2013 Amount of Gain (Loss) Recognized in OCI (net of tax) Designated interest rate swaps $ (138 ) $ 972 $ 1,399 Non-designated interest rate swaps (reclassified from accumulated OCI) — — — We did not have any gain or loss amounts on the interest rate derivative instruments recognized in interest expense, financing costs, and other for the years ended September 30, 2015 and 2014, and $7,000 in 2013.

Subsequent Events

Subsequent Events	12 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	17. Subsequent Events On July 27, 2015, the Company entered into a definitive Agreement and Plan of Merger (the “Merger Agreement”) to acquire Roofing Supply Group, LLC (“RSG”), a leading roofing products distributor owned by an investment partnership controlled by Clayton, Dubilier & Rice, LLC and employee stockholders, in a cash and stock transaction valued at approximately $1.1 billion. Headquartered in Dallas, Texas, RSG distributes roofing supplies and related materials from 83 locations across 24 states, including the key Western and Southern markets of California, Florida, Texas, and the Pacific Northwest with branches in Seattle and Spokane. On October 1, 2015, the Company completed the RSG acquisition. The aggregate consideration paid by the Company to consummate the acquisition consisted of (i) approximately $285.5 million in cash payable to RSG’s stockholders and optionholders, (ii) 9.04 million shares of Company common stock issuable to RSG’s stockholders and optionholders, (iii) substitute Company options in exchange for approximately 862,400 RSG options, and (iv) $601.8 million for repayment of RSG’s outstanding indebtedness and assumed RSG capital leases. The Company funded the cash portion of the consideration through the October 1, 2015 issuance of, $300 million aggregate principal amount of 6.375% Senior Notes due 2023, and borrowings under a $450 million Term Loan B LIBOR based facility due 2022 and a $700 million asset based lending revolving credit facility. On October 1, 2015, the Company also paid off debt of C$15.2 million ($11.4 million) and $186.7 million principal and interest outstanding under the previous Canadian Revolver and Term Loan, respectively as well as $2.4 million owed under related interest rate derivative instruments.

Foreign Net Revenue

Foreign Net Revenue	3 Months Ended
	Dec. 31, 2015
Revenue and Total Property From External Customers Attributed To Foreign Countries By Geographic Area Disclosure [Abstract]
Foreign Net Revenue	10. Foreign Net Revenue Foreign (Canadian) net revenue totaled $45.1 million and $45.6 million in the three months ended December 31, 2015 and 2014, respectively.

Supplemental Guarantor Informat

Supplemental Guarantor Information	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplemental Guarantor Information	11. Supplemental Guarantor Information All of the Senior Notes issued by the Company (or Parent) are guaranteed jointly and severally by all of the United States subsidiaries of the Company (except Beacon Canada, Inc., a domestic subsidiary with no material assets other than stock in a foreign subsidiary) (collectively, the “Guarantors”), and not by the Canadian subsidiaries of the Company. Such guarantees are full and unconditional. Supplemental condensed consolidating financial information of the Company, including such information for the Guarantors, is presented below. The information is presented in accordance with the requirements of Rule 3-10 under Regulation S-X of the SEC. The financial information may not necessarily be indicative of results of operations, cash flows or financial position had the non-guarantor subsidiaries operated as independent entities. Investments in subsidiaries are presented using the equity method of accounting. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions. Separate financial statements of the Guarantors are not provided as the consolidating financial information contained herein provides a more meaningful disclosure to allow investors to determine the nature of the assets held by, and the operations of, the combined groups. BEACON ROOFING SUPPLY, INC. Condensed Consolidating Balance Sheets December 31, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Assets: Current assets: Cash and cash equivalents $ — $ 35,829 $ 8,754 $ (12,373 ) $ 32,210 Accounts receivable, less allowance of $8,510 as at September 30, 2014 — 466,415 23,378 (621 ) 489,172 Inventories, net — 447,120 18,943 — 466,063 Prepaid expenses and other current assets 4,232 139,726 6,426 — 150,384 Deferred income taxes 3,052 28,890 — (4 ) 31,938 Total current assets 7,284 1,117,980 57,501 (12,998 ) 1,169,767 Intercompany — 824,837 — (824,837 ) — Investments in consolidated subsidiaries 2,719,051 — — (2,719,051 ) — Deferred income taxes 15,980 — 160 (16,140 ) — Property and equipment, net 2,687 134,935 7,985 — 145,607 Goodwill — 1,134,000 28,111 — 1,162,111 Intangibles, net — 483,844 3,633 — 487,477 Other assets, net 1,232 38 — — 1,270 Total assets $ 2,746,234 $ 3,695,634 $ 97,390 $ (3,573,026 ) $ 2,966,232 Liabilities and equity: Current liabilities: Accounts payable $ 19,364 $ 333,072 $ 7,763 $ (12,994 ) $ 347,205 Accrued expenses 1,511 144,611 5,425 — 151,547 Borrowings under revolver lines of credit — — — — — Deferred income taxes — — 4 (4 ) — Current portion of long-term 4,500 9,787 — — 14,287 Total current liabilities 25,375 487,470 13,192 (12,998 ) 513,039 Long-term debt, net of current portion 722,888 — — — 722,888 Borrowings under revolver lines of — 336,000 7,225 — 343,225 Deferred income taxes — 148,745 — (16,140 ) 132,605 Long-term obligations under equipment financing and other, net of current portion 45 43,222 55 — 43,322 Intercompany 786,773 — 38,064 (824,837 ) — Total liabilities 1,535,081 1,015,437 58,536 (853,975 ) 1,755,079 Total stockholders’ equity 1,211,153 2,680,197 38,854 (2,719,051 ) 1,211,153 Total liabilities and stockholders' $ 2,746,234 $ 3,695,634 $ 97,390 $ (3,573,026 ) $ 2,966,232 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Balance Sheets December 31, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Assets: Current assets: Cash and cash equivalents $ — $ 24,872 $ 4,697 $ (6,232 ) $ 23,337 Accounts receivable, less allowance of $8,150 as at September 30, 2014 — 247,373 23,426 (1,416 ) 269,383 Inventories, net — 291,890 22,780 — 314,670 Prepaid expenses and other current assets — 70,525 6,450 — 76,975 Deferred income taxes 743 13,756 130 — 14,629 Total current assets 743 648,416 57,483 (7,648 ) 698,994 Intercompany — 378,029 — (378,029 ) — Investments in consolidated subsidiaries 1,374,778 — — (1,374,778 ) — Deferred income taxes 13,784 — — (13,784 ) — Property and equipment, net 2,693 76,088 9,522 — 88,303 Goodwill — 455,620 33,705 — 489,325 Intangibles, net 13 93,888 3,372 — 97,273 Other assets, net 9,422 — 1,494 — 10,916 Total assets $ 1,401,433 $ 1,652,041 $ 105,576 $ (1,774,239 ) $ 1,384,811 Liabilities and equity: Current liabilities: Accounts payable $ 12,811 $ 152,121 $ 6,083 $ (7,648 ) $ 163,367 Accrued expenses 2,075 65,700 4,963 — 72,738 Borrowings under revolver lines of credit 15,100 — 8,189 — 23,289 Deferred income taxes — — — — — Current portion of long-term 11,250 5,439 — — 16,689 Total current liabilities 41,236 223,260 19,235 (7,648 ) 276,083 Long-term debt, net of current portion 180,657 — — — 180,657 Borrowings under revolver lines of credit — — — — — Deferred income taxes — 77,021 928 (13,784 ) 64,165 Long-term obligations under equipment financing and other, net of current portion 7,949 26,091 72 — 34,112 Intercompany 341,797 — 36,232 (378,029 ) — Total liabilities 571,639 326,372 56,467 (399,461 ) 555,017 Total stockholders’ equity 829,794 1,325,669 49,109 (1,374,778 ) 829,794 Total liabilities and stockholders' $ 1,401,433 $ 1,652,041 $ 105,576 $ (1,774,239 ) $ 1,384,811 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Operations Three Months Ended December 31, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net sales $ — $ 931,484 $ 45,137 $ (141 ) $ 976,480 Cost of products sold — 708,383 35,050 (141 ) 743,292 Gross profit — 223,101 10,087 — 233,188 Operating expenses 31,172 167,014 8,158 — 206,344 Intercompany charges (income) (7,847 ) 7,186 661 — — Income from operations (23,325 ) 48,901 1,268 — 26,844 Intercompany interest expense, financing costs and other 9,874 6,238 144 — 16,256 Intercompany interest expenses (income) (3,926 ) 3,537 389 — — Income before income taxes and equity in net income of subsidiaries (29,273 ) 39,126 735 — 10,588 Provision for income taxes (9,732 ) 13,007 195 — 3,470 Income before equity in net income of subsidiaries (19,541 ) 26,119 540 — 7,118 Equity in net income of subsidiaries 26,659 — — (26,659 ) — Net income $ 7,118 $ 26,119 $ 540 $ (26,659 ) $ 7,118 Net income per share: Basic $ 0.12 Diluted $ 0.12 Weighted-average shares used in computing net income per share: Basic 58,972,913 Diluted 59,962,033 Three Months Ended December 31, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net sales $ — $ 550,502 $ 45,614 $ (74 ) $ 596,042 Cost of products sold — 422,981 35,570 (74 ) 458,477 Gross profit — 127,521 10,044 — 137,565 Operating expenses 9,420 95,638 8,687 — 113,745 Intercompany charges (income) (6,698 ) 6,102 596 — — Income from operations (2,722 ) 25,781 761 — 23,820 Interest expense, financing costs and other (2,439 ) 65 151 — 2,655 Intercompany interest expense (income) (3,914 ) 3,515 399 — — Income before income taxes and equity in net income of subsidiaries (1,247 ) 22,201 211 — 21,165 Provision for income taxes (510 ) 9,067 (299 ) — 8,258 Income before equity in net income of subsidiaries (737 ) 13,134 510 — 12,907 Equity in net income of subsidiaries 13,644 — — (13,644 ) — Net income $ 12,907 $ 13,134 $ 510 $ (13,644 ) $ 12,907 Net income per share: Basic $ 0.26 Diluted $ 0.26 Weighted-average shares used in computing net income per share: Basic 49,428,842 Diluted 50,012,881 BEACON ROOFING SUPPLY, INC. Three Months Ended December 31, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net income $ 7,118 $ 26,119 $ 540 $ (26,659 ) $ 7,118 Other comprehensive income (loss): Foreign currency translation adjustment (2,469 ) — (2,469 ) 2,469 (2,469 ) Total other comprehensive income (loss), net of tax (2,469 ) — (2,469 ) 2,469 (2,469 ) Comprehensive income $ 4,649 $ 26,119 $ (1,929 ) $ (24,190 ) $ 4,649 Three Months Ended December 31, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Company Net income $ 12,907 $ 13,134 $ 510 $ (13,644 ) $ 12,907 Other comprehensive income (loss): Foreign currency translation adjustment (3,189 ) — (3,189 ) 3,189 (3,189 ) Unrealized gain (loss) due to change in fair value of derivatives, net of tax (35 ) — — — (35 ) Total other comprehensive income (loss), net of tax (3,224 ) — (3,189 ) 3,189 (3,224 ) Comprehensive income $ 9,683 $ 13,134 $ (2,679 ) $ (10,456 ) $ 9,683 BEACON ROOFING SUPPLY, INC. Three Months Ended December 31, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net cash provided by operating activities $ (49,989 ) $ 98,053 $ 4,778 $ (8,167 ) $ 44,675 Investing activities Purchases of property and equipment (566 ) (1,578 ) (9 ) — (2,153 ) Acquisition of businesses (941,156 ) — — — (941,156 ) Proceeds from sales of assets — 229 — — 229 Intercompany activity 436,866 — — (436,866 ) — Net cash used in investing activities (504,856 ) (1,349 ) (9 ) (436,866 ) (943,080 ) Financing activities Borrowings under revolving lines of — 878,947 11,181 — 890,128 Repayments under revolving lines of — (534,470 ) (14,908 ) — (549,378 ) Borrowings under term loan 450,000 — — — 450,000 Repayments under term loan (186,750 ) — — — (186,750 ) Repayments under equipment financing facilities — (1,367 ) — — (1,367 ) Borrowings under Senior Notes 300,000 — — — 300,000 Payment of deferred financing costs (18,890 ) (8,923 ) — — (27,813 ) Proceeds from exercise of options 8,984 — — — 8,984 Excess tax benefit from equity-based compensation 1,501 — — — 1,501 Intercompany activity — (437,878 ) 1,012 436,866 — Net cash (used in) provided by financing activities 554,845 (103,691 ) (2,715 ) 436,866 885,305 Effect of exchange rate changes on cash — — (351 ) — (351 ) Net increase (decrease) in cash and cash equivalents — (6,987 ) 1,703 (8,167 ) (13,451 ) Cash and cash equivalents, beginning of — 42,816 7,051 (4,206 ) 45,661 Cash and cash equivalents, end of period $ — $ 35,829 $ 8,754 $ (12,373 ) $ 32,210 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Cash Flows Three Months Ended December 31, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net cash provided by operating activities (20,701 ) $ 54,900 $ 5,401 $ 589 $ 40,189 Investing activities Purchases of property and equipment (148 ) (2,697 ) (293 ) — (3,138 ) Acquisition of businesses (69,746 ) — — — (69,746 ) Proceeds from sales of assets — 115 — — 115 Intercompany activity 85,392 — — (85,392 ) — Net cash used in investing activities 15,498 (2,582 ) (293 ) (85,392 ) (72,769 ) Financing activities Borrowings under revolving lines of 147,507 — — — 147,507 Repayments under revolving lines of (140,207 ) — (2,233 ) — (142,440 ) Repayments under term loan (2,812 ) — — — (2,812 ) Repayments under equipment financing facilities — (1,412 ) — — (1,412 ) Proceeds from exercise of options 662 — — — 662 Excess tax benefit from equity-based compensation 53 — — — 53 Intercompany activity — (84,087 ) (1,306 ) 85,393 — Net cash (used in) provided by financing activities 5,203 (85,499 ) (3,539 ) 85,393 1,558 Effect of exchange rate changes on cash — — (113 ) — (113 ) Net increase (decrease) in cash and cash equivalents — (33,181 ) 1,456 590 (31,135 ) Cash and cash equivalents, beginning of — 58,053 3,241 (6,822 ) 54,472 Cash and cash equivalents, end of period — $ 24,872 $ 4,697 $ (6,232 ) $ 23,337	18. Supplemental Guarantor Information All of the Senior Notes issued by the Company (or Parent) on October 1, 2015 are guaranteed jointly and severally by all of the United States subsidiaries of the Company (except Beacon Canada, Inc., a domestic subsidiary with no material assets other than stock in a foreign subsidiary) (collectively, the “Guarantors”), and not by the Canadian subsidiaries of the Company. Such guarantees are full and unconditional. Supplemental condensed consolidating financial information of the Company, including such information for the Guarantors, is presented below. The information is presented in accordance with the requirements of Rule 3-10 under Regulation S-X of the SEC. The financial information may not necessarily be indicative of results of operations, cash flows or financial position had the non-guarantor subsidiaries operated as independent entities. Investments in subsidiaries are presented using the equity method of accounting. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions. Separate financial statements of the Guarantors are not provided as the consolidating financial information contained herein provides a more meaningful disclosure to allow investors to determine the nature of the assets held by, and the operations of, the combined groups. BEACON ROOFING SUPPLY, INC. Condensed Consolidating Balance Sheets September 30, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Assets: Current assets: Cash and cash equivalents $ — $ 42,816 $ 7,051 $ (4,206 ) $ 45,661 Accounts receivable, less allowance of $8,510 at September 30, 2014 — 365,679 34,693 (640 ) 399,732 Inventories, net — 299,107 21,892 — 320,999 Prepaid expenses and other current assets 14,013 78,314 5,601 — 97,928 Deferred income taxes 3,051 — — (742 ) 2,309 Total current assets 17,064 785,916 69,237 (5,588 ) 866,629 Intercompany — 386,892 — (386,892 ) — Investments in consolidated subsidiaries 1,429,665 — — (1,429,665 ) — Deferred income taxes 17,481 — — (17,481 ) — Property and equipment, net 2,339 79,428 8,638 — 90,405 Goodwill — 465,575 30,840 — 496,415 Intangibles, net — 84,915 2,140 — 87,055 Other assets, net 1,233 — — — 1,233 Total assets $ 1,467,782 $ 1,802,726 $ 110,855 $ (1,839,626 ) $ 1,541,737 Liabilities and equity: Current liabilities: Accounts payable $ 14,519 $ 218,920 $ 16,298 $ (4,846 ) $ 244,891 Accrued expenses 38,744 80,738 5,312 — 124,794 Borrowings under revolver lines of credit — — 11,240 — 11,240 Deferred income taxes — 742 — (742 ) — Current portion of long-term obligations 11,250 5,070 — — 16,320 Total current liabilities 64,513 305,470 32,850 (5,588 ) 397,245 Long-term debt, net of current portion 170,200 — — — 170,200 Borrowings under revolver lines of credit — — — — — Deferred income taxes — 86,118 172 (17,481 ) 68,809 Long-term obligations under equipment financing and other, net of current portion 45 22,256 66 — 22,367 Intercompany 349,908 — 36,984 (386,892 ) — Total liabilities 584,666 413,844 70,072 (409,961 ) 658,621 Total stockholders’ equity 883,116 1,388,882 40,783 (1,429,665 ) 883,116 Total liabilities and stockholders’ equity $ 1,467,782 $ 1,802,726 $ 110,855 $ (1,839,626 ) $ 1,541,737 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Balance Sheets September 30, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Assets: Current assets: Cash and cash equivalents $ — $ 58,053 $ 3,241 $ (6,822 ) $ 54,472 Accounts receivable, less allowance of $8,510 at September 30, 2014 — 323,587 37,506 (291 ) 360,802 Inventories, net — 273,897 27,729 — 301,626 Prepaid expenses and other current assets — 60,796 6,032 — 66,828 Deferred income taxes 720 13,755 135 — 14,610 Total current assets 720 730,088 74,643 (7,113 ) 798,338 Intercompany — 293,942 — (293,942 ) — Investments in consolidated subsidiaries 1,294,571 — — (1,294,571 ) — Deferred income taxes 13,883 — — (13,883 ) — Property and equipment, net 2,727 75,882 9,956 — 88,565 Goodwill — 431,391 34,815 — 466,206 Intangibles, net 14 68,473 3,779 — 72,266 Other assets, net 4,456 24 1,547 — 6,027 Total assets $ 1,316,371 $ 1,599,800 $ 124,740 $ (1,609,509 ) $ 1,431,402 Liabilities and equity: Current liabilities: Accounts payable $ 20,735 $ 188,603 $ 18,609 $ (7,113 ) $ 220,834 Accrued expenses 16,900 58,328 5,057 — 80,285 Borrowings under revolver lines of credit 7,800 — 10,714 — 18,514 Deferred income taxes — — — — — Current portion of long-term obligations 11,250 5,352 — — 16,602 Total current liabilities 56,685 252,283 34,380 (7,113 ) 336,235 Long-term debt, net of current portion 183,131 — — — 183,131 Borrowings under revolver lines of credit — — — — — Deferred income taxes — 77,019 964 (13,883 ) 64,100 Long-term obligations under equipment financing and other, net of current portion 3,049 27,714 72 — 30,835 Intercompany 256,405 — 37,537 (293,942 ) — Total liabilities 499,270 357,016 72,953 (314,938 ) 614,301 Total stockholders’ equity 817,101 1,242,784 51,787 (1,294,571 ) 817,101 Total liabilities and stockholders’ equity $ 1,316,371 $ 1,599,800 $ 124,740 $ (1,609,509 ) $ 1,431,402 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Operations Year Ended September 30, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net sales $ — $ 2,331,829 $ 183,809 $ (469 ) $ 2,515,169 Cost of products sold — 1,778,196 142,077 (469 ) 1,919,804 Gross profit — 553,633 41,732 — 595,365 Operating expenses 44,937 399,901 33,446 — 478,284 Intercompany charges (income) (36,085 ) 34,264 1,821 — — Income from operations (8,852 ) 119,468 6,465 — 117,081 Interest expense, financing costs and other 9,508 740 789 — 11,037 Intercompany interest expense (income) (15,762 ) 14,174 1,588 — — Income before income taxes and equity in net income of subsidiaries (2,598 ) 104,554 4,088 — 106,044 Provision for income taxes (1,087 ) 43,765 1,089 — 43,767 Income before equity in net income of subsidiaries (1,511 ) 60,789 2,999 — 62,277 Equity in net income of subsidiaries 63,788 — — (63,788 ) — Net income $ 62,277 $ 60,789 $ 2,999 $ (63,788 ) $ 62,277 Net income per share: Basic $ 1.26 Diluted $ 1.24 Weighted-average shares used in computing net income per share: Basic 49,578,130 Diluted 50,173,478 Year Ended September 30, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net sales $ — $ 2,146,805 $ 180,549 $ (449 ) $ 2,326,905 Cost of products sold — 1,658,562 140,952 (449 ) 1,799,065 Gross profit — 488,243 39,597 — 527,840 Operating expenses 28,058 367,812 33,107 — 428,977 Intercompany charges (income) (27,782 ) 25,929 1,853 — — Income from operations (276 ) 94,502 4,637 — 98,863 Interest expense, financing costs and other 9,788 (800 ) 1,107 — 10,095 Intercompany interest expense (income) (14,503 ) 12,867 1,636 — — Income before income taxes and equity in net income of subsidiaries 4,439 82,435 1,894 — 88,768 Provision for income taxes 1,748 32,442 732 — 34,922 Income before equity in net income of subsidiaries 2,691 49,993 1,162 — 53,846 Equity in net income of subsidiaries 51,155 (51,155 ) — Net income $ 53,846 $ 49,993 $ 1,162 $ (51,155 ) $ 53,846 Net income per share: Basic $ 1.09 Diluted $ 1.08 Weighted-average shares used in computing net income per share: Basic 49,227,466 Diluted 49,947,699 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Operations Year Ended September 30, 2013 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net sales $ — $ 2,064,358 $ 176,922 $ (557 ) $ 2,240,723 Cost of products sold — 1,573,865 136,018 (557 ) 1,709,326 Gross profit — 490,493 40,904 — 531,397 Operating expenses 23,399 345,431 32,846 — 401,676 Intercompany charges (income) (24,457 ) 23,004 1,453 — — Income from operations 1,058 122,058 6,605 — 129,721 Interest expense, financing costs and other 8,896 (1,057 ) 408 — 8,247 Intercompany interest expense (income) (12,627 ) 11,052 1,575 — — Income before income taxes and equity in net income of subsidiaries 4,789 112,063 4,622 — 121,474 Provision for income taxes 1,945 45,520 1,402 — 48,867 Income before equity in net income of subsidiaries 2,844 66,543 3,220 — 72,607 Equity in net income of subsidiaries 69,763 — — (69,763 ) — Net income $ 72,607 $ 66,543 $ 3,220 $ (69,763 ) $ 72,607 Net income per share: Basic $ 1.50 Diluted $ 1.47 Weighted-average shares used in computing net income per share: Basic 48,472,240 Diluted 49,385,335 BEACON ROOFING SUPPLY, INC. Year Ended September 30, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net income $ 62,277 $ 60,789 $ 2,999 $ (63,788 ) $ 62,277 Other comprehensive income (loss): Foreign currency translation adjustment (14,003 ) — (14,003 ) 14,003 (14,003 ) Unrealized gain (loss) due to change in fair value of derivatives, net of tax (138 ) — — — (138 ) Total other comprehensive income (loss), net of tax (14,141 ) — (14,003 ) 14,003 (14,141 ) Comprehensive income $ 48,136 $ 60,789 $ (11,004 ) $ (49,785 ) $ 48,136 Year Ended September 30, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net income $ 53,846 $ 49,993 $ 1,162 $ (51,155 ) $ 53,846 Other comprehensive income (loss): Foreign currency translation adjustment (7,175 ) — (7,175 ) 7,175 (7,175 ) Unrealized gain (loss) due to change in fair value of derivatives, net of tax 972 — — — 972 Total other comprehensive income (loss), net of tax (6,203 ) — (7,175 ) 7,175 (6,203 ) Comprehensive income $ 47,643 $ 49,993 $ (6,013 ) $ (43,980 ) $ 47,643 Year Ended September 30, 2013 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net income $ 72,607 $ 66,543 $ 3,220 $ (69,763 ) $ 72,607 Other comprehensive income (loss): Foreign currency translation adjustment (4,401 ) — (4,401 ) 4,401 (4,401 ) Unrealized gain (loss) due to change in fair value of derivatives, net of tax 1,399 — — — 1,399 Total other comprehensive income (loss), net of tax (3,002 ) — (4,401 ) 4,401 (3,002 ) Comprehensive income $ 69,605 $ 66,543 $ (1,181 ) $ (65,362 ) $ 69,605 BEACON ROOFING SUPPLY, INC. Year Ended September 30, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net cash provided by operating activities $ 1,776 $ 100,760 $ 4,188 $ 2,616 $ 109,340 Investing activities Purchases of property and equipment (397 ) (18,649 ) (1,756 ) — (20,802 ) Acquisition of businesses (85,301 ) — — — (85,301 ) Proceeds from sales of assets — 1,389 — — 1,389 Intercompany activity 93,503 — — (93,503 ) — Net cash used in investing activities 7,805 (17,260 ) (1,756 ) (93,503 ) (104,714 ) Financing activities Borrowings under revolving lines of credit 552,545 — 8,089 — 560,634 Payments under revolving lines of credit (560,345 ) — (5,662 ) — (566,007 ) Repayments under financing facilities and other — (5,553 ) — — (5,553 ) Repayments under senior term loan (11,250 ) — — — (11,250 ) Proceeds from exercise of options 7,943 — — — 7,943 Excess tax benefit from equity-based compensation 1,526 — — — 1,526 Intercompany activity — (93,184 ) (319 ) 93,503 — Net cash (used in) provided by financing activities (9,581 ) (98,737 ) 2,108 93,503 (12,707 ) Effect of exchange rate changes on cash — — (730 ) — (730 ) Net increase (decrease) in cash and cash equivalents — (15,237 ) 3,810 2,616 (8,811 ) Cash and cash equivalents, beginning of year — 58,053 3,241 (6,822 ) 54,472 Cash and cash equivalents, end of year $ — $ 42,816 $ 7,051 $ (4,206 ) $ 45,661 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Cash Flows Year Ended September 30, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net cash provided by operating activities $ 20,335 $ 53,730 $ (11,746 ) $ (6,822 ) $ 55,497 Investing activities Purchases of property and equipment (884 ) (33,813 ) (2,542 ) — (37,239 ) Acquisition of businesses (1,514 ) — — — (1,514 ) Proceeds from sales of assets — 1,437 — — 1,437 Intercompany activity 13,751 — — (13,751 ) — Net cash used in investing activities 11,354 (32,376 ) (2,542 ) (13,751 ) (37,316 ) Financing activities Borrowings under revolving lines of credit 482,500 — 15,000 — 497,500 Payments under revolving lines of credit (519,700 ) — (5,426 ) — (525,126 ) Borrowings under financing facilities and other — 25,377 — — 25,377 Repayments under financing facilities and other — (5,009 ) — — (5,009 ) Repayments under senior term loan (11,250 ) — — — (11,250 ) Proceeds from exercise of options 7,680 — — — 7,680 Excess tax benefit from equity-based compensation 1,030 — — — 1,030 Intercompany activity — (17,789 ) 4,038 13,751 — Net cash (used in) provided by financing activities (39,740 ) 2,579 13,612 13,751 (9,798 ) Effect of exchange rate changes on cash — — (938 ) — (938 ) Net increase (decrease) in cash and cash equivalents (8,052 ) 23,933 (1,613 ) (6,822 ) 7,445 Cash and cash equivalents, beginning of year 8,052 34,120 4,855 — 47,027 Cash and cash equivalents, end of year $ — $ 58,053 $ 3,241 $ (6,822 ) $ 54,472 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Cash Flows Year Ended September 30, 2013 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net cash provided by operating activities $ 31,091 $ 23,248 $ 24,154 $ — $ 78,493 Investing activities Purchases of property and equipment (1,410 ) (21,690 ) (3,020 ) — (26,120 ) Acquisition of businesses (64,606 ) — — — (64,606 ) Proceeds from sales of assets 24 1,211 — — 1,235 Intercompany activity 24,848 — — (24,848 ) — Net cash used in investing activities (41,144 ) (20,479 ) (3,020 ) (24,848 ) (89,491 ) Financing activities Borrowings under revolving lines of credit 444,300 — 11,276 — 455,576 Payments under revolving lines of credit (440,600 ) — (8,680 ) — (449,280 ) Borrowings under financing facilities and other — 3,993 — — 3,993 Repayments under financing facilities and other — (4,549 ) — — (4,549 ) Repayments under senior term loan (11,250 ) — — — (11,250 ) Proceeds from exercise of options 18,579 — — — 18,579 Excess tax benefit from equity-based compensation 4,944 — — — 4,944 Intercompany activity — 7,420 (32,268 ) 24,848 — Net cash (used in) provided by financing activities 15,973 6,864 (29,672 ) 28,848 18,013 Effect of exchange rate changes on cash — — (193 ) — (193 ) Net increase (decrease) in cash and cash equivalents 5,920 9,633 (8,731 ) — 6,822 Cash and cash equivalents, beginning of year 2,132 24,487 13,586 — 40,205 Cash and cash equivalents, end of year $ 8,052 $ 34,120 $ 4,855 $ — $ 47,027

Summary of Significant Accoun31

Summary of Significant Accounting Policies (Policies)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Accounting Policies [Abstract]
Consolidation		The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All inter-company transactions have been eliminated
Fiscal Year		Fiscal Year The fiscal years presented are the years ended September 30, 2015 (“2015”), September 30, 2014 (“2014”), and September 30, 2013 (“2013”). Each of the Company’s first three quarters ends on the last day of the calendar month.
Industry Segment Information		Industry Segment Information Based on qualitative and quantitative criteria, the Company has determined that it operates within one reportable segment, which is the wholesale distribution of building materials. Please refer to the “Goodwill” summary below for discussion of the Company’s reporting unit and the related impairment review
Cash and Cash Equivalents		Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less when purchased to be cash equivalents. Cash and cash equivalents also include unsettled credit card transactions. Cash equivalents are comprised of money market funds which invest primarily in commercial paper or bonds with a rating of A-1 or better, and bank certificates of deposit.
Accounts Receivable and Allowance for Doubtful Accounts		Accounts Receivable and Allowance for Doubtful Accounts Accounts receivables are recorded at invoiced amounts and generally do not bear interest. The allowance for doubtful accounts reflects the Company’s estimate of credit exposure, determined principally on the basis of its collection experience, aging of its receivables and significant individual account credit risk
Inventories and Rebates		Inventories and Rebates Inventories, consisting substantially of finished goods, are valued at the lower of cost or market (net realizable value). Cost is determined using the moving weighted-average cost method. The Company’s arrangements with vendors typically provide for rebates after it makes a special purchase and/or monthly, quarterly and/or annual rebates of a specified amount of consideration payable when a number of measures have been achieved. Annual rebates are generally related to a specified cumulative level of purchases on a calendar-year basis. The Company accounts for such rebates as a reduction of the inventory value until the product is sold, at which time such rebates reduce cost of sales in the consolidated statements of operations. Throughout the year, the Company estimates the amount of the periodic rebates based upon the expected level of purchases. The Company continually revises these estimates to reflect actual rebates earned based on actual purchase levels. Amounts due from vendors under these arrangements as of September 30, 2015 and September 30, 2014 totaled $76.8 million and $58.4 million, respectively, and are included in “Prepaid expenses and other current assets” in the accompanying consolidated balance sheets
Property and Equipment		Property and Equipment Property and equipment acquired in connection with acquisitions are recorded at fair value as of the date of the acquisition and depreciated utilizing the straight-line method over the estimated remaining lives. Asset Class Estimated Useful Life Buildings and improvements 40 years Equipment 3 to 7 years Furniture and fixtures 7 years Leasehold improvements Shorter of the estimated useful life or the term of the lease, considering renewal options expected to be exercised. In accordance with its policy, the Company reviews the estimated useful lives of its fixed assets on an ongoing basis. This review indicated that the actual lives of certain distribution fleet equipment were longer than the estimated useful lives used for depreciation purposes in the Company’s financial statements. As a result, effective January 1, 2014, the Company changed its estimates of the useful lives of its distribution fleet equipment (included in the equipment asset class) to better reflect the estimated periods during which these assets will remain in service. The estimated useful lives of the Company’s distribution fleet equipment that previously averaged five years were adjusted to an average of seven years. The effect of this change in estimate was to reduce 2014 depreciation expense by $3.1 million, increase 2014 net income by $1.9 million, and increase 2014 basic and diluted earnings per share by $0.04
Business Combinations		Business Combinations We allocate the fair value of purchase consideration to the tangible assets acquired, liabilities assumed and intangible assets acquired based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. When determining the fair values of assets acquired and liabilities assumed, management makes significant estimates and assumptions, especially with respect to intangible assets. Critical estimates in valuing certain intangible assets include future expected cash flows from customer relationships and discount rates. Management’s estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. Other estimates associated with the accounting for acquisitions may change as additional information becomes available regarding the assets acquired and liabilities assumed
Revenue Recognition		Revenue Recognition The Company recognizes revenue when the following four basic criteria are met: • persuasive evidence of an arrangement exists; • delivery has occurred or services have been rendered; • the price to the buyer is fixed and determinable; and • collectability is reasonability assured. Based on these criteria, the Company generally recognizes revenue at the point of sale or upon delivery to the customer site. For goods shipped by third party carriers, the Company recognizes revenue upon shipment since the terms are generally FOB shipping point. The Company also arranges for certain products to be shipped directly from the manufacturer to the customer. The Company recognizes the gross revenue for these sales upon shipment as the terms are FOB shipping point. The Company also provides certain job site delivery services, which include crane rentals and rooftop deliveries of certain products, for which the associated revenues are recognized upon completion of the services. These revenues represent less than 1% of the Company’s sales. All revenues recognized are net of sales taxes collected, allowances for discounts and estimated returns. Sales taxes collected are subsequently remitted to the appropriate government authorities
Shipping and Handling Costs		Shipping and Handling Costs The Company classifies shipping and handling costs, consisting of driver wages and vehicle expenses, as operating expenses in the accompanying consolidated statements of operations. Shipping and handling costs were approximately $120.8 million in 2015, $111.6 million in 2014 and $103.5 million in 2013
Financial Derivatives		Financial Derivatives The Company enters into interest rate swaps to minimize the risks and costs associated with financing activities, as well as to maintain an appropriate mix of fixed-rate and floating-rate debt. The swap agreements are contracts to exchange variable-rate for fixed-interest rate payments over the life of the agreements. The Company’s current derivative instruments are designated as cash flow hedges, for which the Company records the effective portions of changes in their fair value, net of tax, in other comprehensive income. The Company recognizes any ineffective portion of the hedges in earnings through interest expense, financing costs and other
Concentrations of Risk		Concentrations of Risk Financial instruments, which potentially subject the Company to concentration of credit risk, consist principally of accounts receivable. The Company’s accounts receivable are primarily from customers in the building industry located in the United States and Canada. Concentration of credit risk with respect to accounts receivable is limited due to the large number of customers comprising the Company’s customer base. The Company performs credit evaluations of its customers; however, the Company’s policy is not to require collateral. At September 30, 2015 and 2014, the Company had no significant concentrations of credit risk. The Company purchases a major portion of its products from a small number of vendors. Approximately two-thirds of the Company’s total cost of inventory purchases was made from 19 vendors in 2015, 12 vendors in 2014, and 11 vendors in 2013. In addition, more than 10% of the total cost of purchases was made from two vendors in 2015, and from each of three vendors in 2014 and 2013
Impairment of Long-Lived Assets		Impairment of Long-Lived Assets Impairment losses are required to be recorded on long-lived assets when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying value. If such assets are considered to be impaired, the impairment to be recognized is the total by which the carrying value exceeds the fair value of the assets
Amortizable and Other Intangible Assets		Amortizable and Other Intangible Assets The Company amortizes its identifiable intangible assets, currently consisting of non-compete agreements and customer relationships because these assets have finite lives. Non-compete agreements are amortized on a straight-line basis over the terms of the associated contractual agreements; customer relationship assets are amortized on an accelerated basis based on the expected cash flows generated by the existing customers; and deferred financing costs are amortized over the lives of the associated financings using the effective interest method. Certain trademarks are not amortized because they have indefinite lives. The Company evaluates its trademarks for impairment on an annual basis based on the fair value of the underlying assets. The Company applied the provisions of Accounting Standards No. 2012-02, Intangibles — Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment, Based on management’s evaluation performed as of August 31, 2015, the Company concluded that there were no indicators of impairment and therefore it was more likely than not that the fair value of the goodwill and indefinite-lived intangible assets exceeded the net carrying amount and there was no reason to perform the two-step impairment test. For the evaluation of trademarks, the main factor reviewed was the revenue base, which was relied upon in applying the royalty savings method at inception, to be derived from covered product sales made under the trademarks. The Company also reviewed the latest projected revenues. In addition, there have been no specific events or circumstances that management believes have negatively affected the value of the trademarks
Goodwill		Goodwill The Company tests goodwill for impairment in the fourth quarter of each fiscal year or at any other time when impairment indicators exist. Examples of such indicators include a significant change in the business climate, unexpected competition, loss of key personnel or a decline in the Company’s market capitalization below the Company’s net book value. The Company performs a qualitative assessment based on economic, industry and company-specific factors as the initial step in the annual goodwill impairment test for all or selected reporting units. Based on the results of the qualitative assessment, the Company is only required to perform Step 1 of the annual impairment test for a reporting unit if the company concludes that it is more likely than not that the unit’s fair value is less than its carrying amount. To the extent the Company concludes it is more likely than not that a reporting unit’s fair value is less than its carrying amount, the two-step approach is applied. The first step would require a comparison of each reporting unit’s fair value to the respective carrying value. If the carrying value exceeds the fair value, a second step is performed to measure the amount of impairment loss, if any. The Company assesses goodwill for impairment at the reporting unit level, which is defined as an operating segment or one level below an operating segment, referred to as a component (i.e. a business for which discrete financial information is available and regularly reviewed by component managers). The Company currently has five components which it evaluates for aggregation. The Company evaluates the distribution methods, sales mix, and operating results of each of its components to determine if these characteristics have or will be sustained over a long-term basis. For purposes of this evaluation, the Company would expect its components to exhibit similar economic characteristics 3 – 5 years after events such as an acquisition within the Company’s core roofing business or management/business restructuring. This evaluation also considers major storm activity or local economic challenges that may impact the short term operations of an individual component. Components that exhibit similar economic characteristics are subsequently aggregated into a single reporting unit. Based on the Company’s evaluation at August 31, 2015, it was determined that all of the Company’s components exhibited similar economic characteristics and therefore the components were aggregated into a single reporting unit (collectively the “Reporting Unit”). The Company concluded that the fair value of the Reporting Unit has more likely than not exceeded its respective carrying value at the goodwill measurement date. This position is consistent with the 2015 operating results in which sales for the Reporting Unit exceeded those in the prior year by 8.1%. In addition, gross profit, as compared to prior year, increased by 12.8%. The increase in the gross margin reflects pricing increases across the Company’s complementary products as a result of increased demand and the impact of our acquisitions in fiscal 2015, combined with a favorable shift in our sales mix in 2015 towards residential and complementary products, which generally have higher gross margins than our non-residential products. The Company’s analysis further noted the total market capitalization exceeded the Company’s carrying value by approximately 106% at August 31, 2015. This compares to 73% and 140% for that same measure at August 31, 2014 and 2013, respectively. In addition, we did not identify any macroeconomic or industry conditions or cost related factors that would indicate the fair value of the Reporting Unit was more likely than not to be less than its respective carrying value. Lastly, there have been no events or circumstances since the date of the above assessments that would change the Company’s conclusion. If circumstances change or events occur to indicate it is more likely than not that the fair value of the Reporting Unit (under the guidelines discussed above) has fallen below its carrying values, the Company would test such Reporting Unit for impairment
Stock-Based Compensation		Stock-Based Compensation The Company accounts for employee and non-employee director stock-based compensation using the fair value method of accounting. Compensation cost arising from stock options and restricted stock awards granted to employees and non-employee directors is recognized using the straight-line method over the vesting period, which represents the requisite service or performance period. In calculating the expense related to stock-based compensation, the Company estimates option forfeitures and projects the number of restricted shares and units that are expected to vest based on the related performance measures. The Company recorded stock-based compensation expense of $9.9 million ($5.8 million, net of tax) or $0.12 per basic share and per diluted share in 2015, $7.4 million ($4.5 million, net of tax) or $0.09 per basic share and per diluted share in 2014, and $9.3 million ($5.6 million, net of tax) or $0.11 per basic share and per diluted share in 2013. At September 30, 2015, the Company had $24.3 million of excess tax benefits available for potential deferred tax write-offs related to previously recognized stock-based compensation
Accumulated Other Comprehensive Income (Loss)		Accumulated Other Comprehensive Income (Loss) September 30, September 30, Foreign currency translation adjustment $ (19,293 ) $ (5,290 ) Unrealized loss on financial derivatives (2,344 ) (2,130 ) Tax effect 917 841 Unrealized loss on financial derivatives, net (1,427 ) (1,289 ) Accumulated other comprehensive (loss) gain $ (20,720 ) $ (6,579 )
Net Income per Share		Net Income per Share Basic net income per common share is computed by dividing net income by the weighted average number of common shares outstanding. Diluted net income per common share is computed by dividing net income by the weighted average number of common shares and dilutive common share equivalents then outstanding using the treasury stock method. Common equivalent shares consist of the incremental common shares issuable upon the exercise of stock options and conversion of restricted stock units. Year Ended September 30, 2015 2014 2013 Weighted-average common shares outstanding for basic 49,578,130 49,227,466 48,472,240 Effect of dilutive securities: Stock option awards 481,039 605,487 814,802 Restricted share awards 114,309 114,746 98,293 Weighted-average shares assuming dilution 50,173,478 49,947,699 49,385,335 Year Ended September 30, 2015 2014 2013 Stock options awards 1,313,689 925,003 1,558,114 Restricted stock awards — 21,321 137,091
Fair Value of Financial Instruments		Fair Value of Financial Instruments Financial instruments consist mainly of cash and cash equivalents, accounts receivable, accounts payable, borrowings under the Company’s revolving lines of credit, equipment financing facilities, financial derivatives and long-term debt. Except for the financial derivatives and long-term debt, these instruments are short-term in nature and their carrying amounts approximate their fair value. With respect to the long-term debt, we believe that the fair values of these obligations, including current maturities, approximate their carrying values based on their effective interest rates compared to current market rates. See Note 16 for disclosures of the Company’s financial derivatives that are recorded at fair value
Income Taxes		Income Taxes The Company accounts for income taxes using the liability method, which requires it to recognize a current tax liability or asset for current taxes payable or refundable and a deferred tax liability or asset for the estimated future tax effects of temporary differences between the financial statement and tax reporting bases of assets and liabilities to the extent that they are realizable. Deferred tax expense (benefit) results from the net change in deferred tax assets and liabilities during the year. FASB ASC Topic 740 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Based on this guidance, the Company analyzes its filing positions in all of the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions. Tax benefits from uncertain tax positions are recognized if it is more likely than not that the position is sustainable based solely on its technical merits
Foreign Currency Translation		The assets and liabilities of the Company’s Canadian operations are translated into United States dollars at current exchange rates as of the balance sheet date, and revenues and expenses are translated at average monthly exchange rates. Net unrealized translation gains or losses associated with the Canadian net assets are recorded directly to a separate component of stockholders’ equity. Realized gains and losses from foreign currency transactions were not material for any of the periods presented. The Company has inter-company receivables from the Company’s Canadian subsidiary, for which the short-term portion is marked to market each period with a corresponding entry recorded as a component of the consolidated statement of operations. Since repayment of the long-term portion is not planned or anticipated in the foreseeable future, the long-term balances are marked to market each period with a corresponding entry recorded as a separate component of stockholders’ equity
Recent Issued Accounting Pronouncements	Recent Accounting Pronouncements In April 2015, the FASB issued ASU 2015-3, “Simplifying the Presentation of Debt Issuance Costs” to simplify the presentation of debt issuance costs. This new guidance requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the associated debt liability, consistent with the required presentation for debt discounts. This update is effective for financial statements issued for fiscal years beginning after December 15, 2015 and interim periods within those fiscal years and early adoption is permitted. Upon adoption, an entity must apply the new guidance retrospectively to all prior periods presented in the financial statements. The Company elected to early adopt this new guidance effective October 1, 2015. The adoption of this standard changed the Company’s previous practice of presenting debt issuance costs as an asset and resulted in the reduction of total assets and total liabilities in an amount equal to the balance of unamortized debt issuance costs at each balance sheet date presented. Debt issuance costs that are now presented as a direct reduction from the carrying amount of the associated debt liability amounted to $30 million at December 31, 2015, $4 million at September 30, 2015, and $2 million at December 31, 2014.	Recently Issued Accounting Pronouncements – Adopted In April 2015, the FASB issued ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs” to simplify the presentation of debt issuance costs. This new guidance requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the associated debt liability, consistent with the required presentation for debt discounts. This update is effective for financial statements issued for fiscal years beginning after December 15, 2015 and interim periods within those fiscal years and early adoption is permitted. Upon adoption, an entity must apply the new guidance retrospectively to all prior periods presented in the financial statements. The Company elected to early adopt this new guidance effective October 1, 2015. The adoption of this standard changed the Company’s previous practice of presenting debt issuance costs as an asset and resulted in the reduction of total assets and total liabilities in an amount equal to the balance of unamortized debt issuance costs at each balance sheet date presented. Debt issuance costs that were previously reported in other assets are now presented as a reduction of senior notes payable in the accompanying consolidated balance sheets. The amounts previously reported in other assets were $4.2 million and $2.5 million as of September 30, 2015 and 2014, respectively. Recently Issued Accounting Pronouncements – Not Yet Adopted In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”), which supersedes the revenue recognition requirements in ASC 605, “Revenue Recognition”. ASU 2014-09 clarifies the principles for recognizing revenue and to develop a common revenue standard for GAAP and International Financial Reporting Standards. The core principle of this updated guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The new rule also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. This guidance is effective for annual reporting periods beginning after December 15, 2017, including interim reporting periods therein, which is effective for the Company beginning October 1, 2018, the first day of the Company’s 2019 fiscal year. The Company is currently evaluating the impact of this accounting guidance and does not expect any significant impact on its consolidated financial statements. In August 2014, the FASB issued Accounting Standards Update 2014-15, Presentation of Financial Statements — Going Concern (Subtopic 205-40): Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”). ASU 2014-15 requires management to evaluate whether there are conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued or are available to be issued. This ASU also requires management to disclose certain information depending on the results of the going concern evaluation. The provisions of this ASU are effective for annual periods ending after December 15, 2016, including interim reporting periods therein, which are effective for the Company beginning October 1, 2016, the first day of the Company’s 2017 fiscal year. The Company is currently evaluating the impact of this accounting guidance and does not expect any significant impact on its consolidated financial statements. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory (“ASU 2015-11”), which applies to inventory valued at first-in, first-out (FIFO) or average cost. ASU 2015-11 requires inventory to be measured at the lower of cost and net realizable value, rather than at the lower of cost or market. ASU 2015-11 is effective on a prospective basis for annual periods, including interim reporting periods within those periods, beginning after December 15, 2016. The Company reports inventory on an average-cost basis and thus will be required to adopt the standard; however, the provisions of ASU 2015-11 are not expected to have a material effect on the Company’s financial condition. In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments (“ASU 2015-16”). ASU 2015-16 eliminates the requirement to restate prior period financial statements for measurement period adjustments. The new guidance requires that the cumulative impact of a measurement period adjustment (including the impact on prior periods) be recognized in the reporting period in which the adjustment is identified. In addition, separate presentation on the face of the income statement or disclosure in the notes is required regarding the portion of the adjustment recorded in the current period earnings, by line item, that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. ASU 2015-16 is to be applied prospectively for measurement period adjustments that occur after the effective date. ASU 2015-16 is effective for annual reporting periods, including interim reporting periods within those periods, beginning after December 15, 2015, and early adoption is permitted and the Company intends to adopt in fiscal year 2016. Since it is prospective, the impact of ASU 2015-16 on the Company’s financial condition and earnings will depend upon the nature of any measurement period adjustments identified in future periods.

Summary of Significant Accoun32

Summary of Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Accounting Policies [Abstract]
Property and Equipment Estimated Useful life		All other additions are recorded at cost, and depreciation is computed using the straight-line method over the following estimated useful lives: Asset Class Estimated Useful Life Buildings and improvements 40 years Equipment 3 to 7 years Furniture and fixtures 7 years Leasehold improvements Shorter of the estimated useful life or the term of the lease, considering renewal options expected to be exercised.
Accumulated Other Comprehensive Income (Loss)		September 30, September 30, Foreign currency translation adjustment $ (19,293 ) $ (5,290 ) Unrealized loss on financial derivatives (2,344 ) (2,130 ) Tax effect 917 841 Unrealized loss on financial derivatives, net (1,427 ) (1,289 ) Accumulated other comprehensive (loss) gain $ (20,720 ) $ (6,579 )
Calculation of Weighted Average Shares Outstanding		Year Ended September 30, 2015 2014 2013 Weighted-average common shares outstanding for basic 49,578,130 49,227,466 48,472,240 Effect of dilutive securities: Stock option awards 481,039 605,487 814,802 Restricted share awards 114,309 114,746 98,293 Weighted-average shares assuming dilution 50,173,478 49,947,699 49,385,335
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table includes the number of shares that may be dilutive common shares in the future. These shares were not included in the computation of diluted net income per share because the effect was either anti-dilutive or the requisite performance condition was not met. Three Months Ended 2015 2014 Stock option awards 679,995 1,394,330 Restricted stock awards 88,407 266,497	The following table includes the number of shares that may be dilutive common shares in the future. These shares were not included in the computation of diluted earnings per share because the effect was either antidilutive or the performance condition was not met. Year Ended September 30, 2015 2014 2013 Stock options awards 1,313,689 925,003 1,558,114 Restricted stock awards — 21,321 137,091

Acquisitions (Tables)

Acquisitions (Tables)	3 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The Company has recorded purchase accounting entries on a preliminary basis as follows (in thousands): Cash $ 16,451 Accounts receivable 177,251 Inventory 179,651 Other current assets 50,707 Property, plant, and equipment 57,973 Other intangible assets (see Note 6) 382,100 Goodwill (see Note 6) 617,715 Current liabilities (250,479 ) Non-current liabilities (61,918 ) Total purchase price $ 1,169,451
Business Acquisition, Pro Forma Information	The following represents the unaudited pro forma consolidated revenue and net loss for the Company for the period indicated as if the RSG Acquisition had been included in Company’s consolidated results of operations beginning October 1, 2014 (in thousands, except per share amount): Three Months Revenue $ 876,953 Net loss $ (11,908 ) Net loss per share $ (0.20 )

Net Income Per Share (Tables)

Net Income Per Share (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Earnings Per Share [Abstract]
Calculation of Weighted-Average Shares Outstanding	The following table presents the basic and diluted weighted-average shares outstanding for each period presented: Three Months Ended 2015 2014 Weighted-average common shares outstanding 58,972,913 49,428,842 Effect of dilutive securities: Stock option awards 748,678 476,941 Restricted stock awards 240,442 107,098 Shares for diluted net income per share 59,962,033 50,012,881
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table includes the number of shares that may be dilutive common shares in the future. These shares were not included in the computation of diluted net income per share because the effect was either anti-dilutive or the requisite performance condition was not met. Three Months Ended 2015 2014 Stock option awards 679,995 1,394,330 Restricted stock awards 88,407 266,497	The following table includes the number of shares that may be dilutive common shares in the future. These shares were not included in the computation of diluted earnings per share because the effect was either antidilutive or the performance condition was not met. Year Ended September 30, 2015 2014 2013 Stock options awards 1,313,689 925,003 1,558,114 Restricted stock awards — 21,321 137,091

Comprehensive Income and Capi35

Comprehensive Income and Capital Structure (Tables)	3 Months Ended
	Dec. 31, 2015
Comprehensive Income And Capital Structure [Abstract]
Schedule of Stockholders Equity	The following table presents the activity included in stockholders’ equity during the three months ended December 31, 2015 (in thousands): Common Additional Retained Accumulated Total Balance at September 30, 2015 $ 497 $ 345,934 $ 557,405 $ (20,720 ) $ 883,116 Issuance of common stock 94 315,715 315,809 Stock-based compensation 7,179 7,179 Net income 7,118 7,118 Other comprehensive loss (2,469 ) (2,469 ) Amounts reclassified out of other comprehensive income, net of tax 400 400 Balance at December 31, 2015 $ 591 $ 668,828 $ 564,523 $ (22,789 ) $ 1,211,153
Reclassification out of Accumulated Other Comprehensive Income	Accumulated other comprehensive loss consists of adjustments related to the translation of foreign currencies and fair value adjustments associated with cash flow hedges. The following table presents the changes in accumulated other comprehensive income (loss), by component, during the three months ended December 31, 2015 (in thousands): Foreign Derivative Accumulated Balance at September 30, 2015 $ (19,293 ) $ (1,427 ) $ (20,720 ) Other comprehensive income (loss) recognized in accumulated other comprehensive income, net of tax (2,469 ) — (2,469 ) Amounts reclassified out of other comprehensive loss, net of tax — 400 400 Balance at December 31, 2015 $ (21,762 ) $ (1,027 ) $ (22,789 )

Goodwill, Intangibles and Oth36

Goodwill, Intangibles and Other Assets (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Goodwill Intangible Assets And Other Assets [Abstract]
Summary of Changes in goodwill	The following table sets forth the change in the carrying amount of goodwill for the Company during the period (in thousands): 2015 2014 Balance at September 30, $ 496,415 $ 466,206 Acquisition of RSG 617,715 — Other Acquisitions 50,709 24,309 Translation and Other Adjustments (2,728 ) (1,190 ) Balance at December 31, $ 1,162,111 $ 489,325	September 30, Acquisitions Dispositions Translation September 30, Acquisitions Dispositions Translation September 30, Goodwill 469,203 — — (2,997 ) 466,206 34,465 — (4,256 ) 496,415
Intangibles and Other Assets, Included in Other Long-term Assets	Intangible assets and other assets consisted of the following (in thousands): December 31, September 30, December 31, Weighted- Amortizable intangible assets: Non-compete agreements $ 2,824 $ 2,824 $ 2,824 4.36 Customer relationships 542,187 191,852 190,388 18.96 Trademarks 1,100 1,100 700 4.03 Beneficial lease arrangements 610 610 610 546,721 196,386 194,522 Less: Accumulated amortization (132,294 ) (119,081 ) (106,999 ) 414,427 77,305 87,523 Indefinite lived trademarks 73,050 9,750 9,750 Other assets 1,270 1,233 10,916 $ 488,747 $ 88,288 $ 108,189	September 30, 2015 September 30, 2014 Weighted Amortizable intangible assets: Non-compete agreements $ 2,824 $ 2,824 4.25 Customer relationships 191,852 162,599 15.10 Trademarks 1,100 4.28 Beneficial lease arrangements 610 610 196,386 166,033 Less: accumulated amortization (119,081 ) (101,727 ) 77,305 64,306 Indefinite-lived trademarks 9,750 9,750 Other assets 1,233 4,237 Total other assets, net $ 88,288 $ 78,293
Estimated Future Annual Amortization	The following table presents the estimated annual amortization expense for these intangible assets (in thousands): 2016 (Jan – Sept) $ 52,776 2017 75,154 2018 61,766 2019 49,778 2020 39,891 Thereafter 135,062 $ 414,427	Year ending September 30, Future 2016 13,235 2017 12,389 2018 10,312 2019 8,396 2020 6,905 Thereafter 26,068 Total future amortization $ 77,305

Prepaid Expenses and Other Cu37

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Sep. 30, 2015
Prepaid Expenses and Other Current Assets [Abstract]
Schedule of Other Current Assets	September 30, 2015 September 30, 2014 Vendor rebates $ 76,826 $ 58,363 Other 21,102 8,465 $ 97,928 $ 66,828

Property and Equipment, net (Ta

Property and Equipment, net (Tables)	12 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment, net	September 30, 2015 September 30, 2014 Land $ 3,201 $ 3,300 Buildings and leasehold improvements 28,757 28,148 Equipment 189,739 178,123 Furniture and fixtures 15,762 15,606 237,459 225,177 Less: accumulated depreciation and amortization (147,054 ) (136,612 ) $ 90,405 $ 88,565

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Sep. 30, 2015
Payables and Accruals [Abstract]
Accrued Expenses	September 30, 2015 September 30, 2014 Uninvoiced inventory receipts $ 37,501 $ 23,744 Employee-related accruals 31,836 24,463 Other 55,457 32,078 $ 124,794 $ 80,285

Financing Arrangements (Tables)

Financing Arrangements (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Financing arrangements consisted of the following (in thousands): December 31, September 30, December 31, Senior Secured Credit Facility Revolving Lines of Credit: U.S. Revolver — expires October 1, 2020 2.02 0.00 $ 316,523 $ — $ — Canadian revolver — expires October 1, 2020 3.20 0.00 7,225 — — U.S. Revolver — expires October 1, 2020 4.00 0.00 19,477 — — Canadian revolver — expires March 31, 2017 0.00 3.70 4.00 — 11,240 8,189 U.S. Revolver — expires March 31, 2017 0.00 4.25 — — 15,100 Term Loan: Term Loan — matures October 1, 2022 4.00 0.00 $ 437,298 $ — $ — Term Loan — matures March 31, 2017 0.00 4.25 2.17 — 181,450 191,907 Total borrowings under Senior Secured Credit Facility 780,523 192,690 215,196 Less: current portion (4,500 ) (22,490 ) (34,539 ) Total long-term portion of borrowings under Senior Secured Credit Facility $ 776,023 $ 170,200 $ 180,657 Senior Notes Senior Notes — expires October 2023 ( 6.38 0.00 $ 290,091 $ — $ — Less: current portion — — — Total long-term portion of borrowings under Senior Notes $ 290,091 $ — $ — Equipment Financing Facilities Borrowings under various equipment financing facilities — various maturities through September 2021 and various fixed interest rates ranging from 2.33 4.49 2.33 4.49 2.33 4.60 $ 24,121 $ 25,488 $ 29,629 Borrowings under various capital lease obligations various maturities through November 2021 and various fixed interest rates ranging from 2.72 10.39 0.00 26,073 — — Less: current portion (9,787 ) (5,069 ) (5,439 ) Total long-term portion of borrowings under equipment financing facilities $ 40,407 $ 20,419 $ 24,190	September 30, 2015 September 30, 2014 Senior Secured Credit Facility Revolving Lines of Credit: Canadian revolver-expires March 31, 2017 (effective rate on borrowings 3.70% at September 30, 2015 and 4.00% at September 30, 2014 $ 11,240 $ 10,714 U.S. Revolver-expires March 31, 2017 (effective rate on borrowings of 0.00% at September 30, 2015 and 4.25% at September 30, 2014) — 7,800 Term Loan: Term Loan-matures March 31, 2017 (4.25% at September 30, 2015 and 2.15% on September 30, 2014) 181,450 194,381 Total borrowings under Senior Secured Credit Facility 192,690 212,895 Less: current portion (22,490 ) (29,764 ) Total long-term portion of borrowings under Senior Secured Credit Facility $ 170,200 $ 183,131 Equipment Financing Facilities Borrowings under various equipment financing facilities-various maturities through September 2021 (various fixed interest rates ranging from 2.33% to 4.49% at September 30, 2015, and various fixed interest rates ranging from 2.33% to 4.60% at September 30, 2014) $ 25,488 $ 30,966 Less: current portion (5,069 ) (5,352 ) Total long-term portion of borrowings under equipment financing facilities $ 20,419 $ 25,614
Schedule of Maturities of Long-term Debt	Annual principal payments for all outstanding borrowings for each of the next five years and thereafter are as follows (in thousands): Term Loan B ABL Facility Senior Notes Equipment Total 2016 (Jan – Sept) $ 3,375 $ — $ — $ 7,343 $ 10,718 2017 4,500 — — 10,336 14,836 2018 4,500 — — 9,646 14,146 2019 4,500 — — 10,298 14,798 2020 4,500 — — 7,538 12,038 Thereafter 427,500 351,702 300,000 5,033 1,084,235 Subtotal 448,875 351,702 300,000 50,194 1,150,771 Less current portion (4,500 ) — — (9,787 ) (14,287 ) Total long-term debt $ 444,375 $ 351,702 $ 300,000 $ 40,407 $ 1,136,484	Fiscal year Senior Equipment Revolving Total 2016 11,250 5,069 11,240 27,559 2017 174,375 4,974 — 179,349 2018 4,223 — 4,223 2019 — 4,336 — 4,336 2020 — 4,300 4,300 Thereafter — 2,586 — 2,586 Subtotal 185,625 25,488 11,240 222,353 Less current portion 11,250 5,069 11,240 27,559 Total long-term debt $ 174,375 $ 20,419 $ — $ 194,794

Leases (Tables)

Leases (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Leases [Abstract]
Leases	The Company assumed operating leases as part of each of the 2016 acquisitions (see Note 2). At December 31, 2015, the minimum rental commitments under these acquired, non-cancelable operating leases with initial or remaining terms of more than one year were as follows: Operating 2016 (Jan – Sept) 12,105 2017 13,947 2018 7,916 2019 4,730 2020 2,476 Thereafter 1,908 Total minimum lease payments $ 43,082	Year ending September 30, Operating 2016 37,303 2017 31,064 2018 24,382 2019 19,200 2020 13,215 Thereafter 23,939 Total minimum lease payments $ 149,103

Stock Options and Restricted 42

Stock Options and Restricted Stock Awards (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]
Fair Values of Options, Black-Scholes Option-Pricing Model, Weighted-Average Assumptions	The following table illustrates the assumptions used in the Black-Scholes pricing model for options granted (inclusive of replacement options discussed in Note 2) during the three months ended December 31, 2015: 2015 Risk-free interest rate 1.56 – 1.87% Expected volatility 30.96 – 36.40% Expected life in years 5.57 – 5.60 Expected dividend yield 0.00%	Year ended September 30, 2015 2014 2013 Risk-free interest rate 1.83 % 1.76 % 0.60 % Expected volatility 31.69 % 44.00 % 43.80 % Expected life in years 5.6 6.0 5.7 Dividend yield — — —
Stock Options Outstanding and Activity During the Period	Information regarding the Company’s stock options is summarized below: Number of Weighted- Weighted- Aggregate (in years) (in millions) Outstanding at September 30, 2015 2,410,907 $ 24.55 6.3 $ 20.70 Granted 987,548 21.25 Exercised (362,381 ) 21.50 Canceled (11,528 ) 24.70 Outstanding at December 31, 2015 3,024,546 $ 23.83 6.5 $ 52.47 Vested or Expected to Vest at December 31, 2015 2,929,727 $ 23.69 6.5 $ 51.64 Exercisable at December 31, 2015 1,929,138 $ 21.77 4.9 $ 37.45	Number of Weighted- Weighted- Aggregate (in years) (in millions) Outstanding at September 30, 2014 2,364,211 $ 22.98 Granted 483,479 28.59 Exercised (350,747 ) 18.46 Canceled (86,036 ) 29.72 Outstanding at September 30, 2015 2,410,907 $ 24.55 6.3 $ 20.7 Vested or Expected to Vest at September 30, 2015 2,300,160 $ 24.28 6.2 $ 20.4 Exercisable at September 30, 2015 1,528,873 $ 20.78 5.1 $ 18.5
Restricted Shares and Units Outstanding and Activity During the Period	Information regarding the Company’s restricted shares and units is summarized below: Number of Weighted- Outstanding at September 30, 2015 619,999 $ 31.95 Granted 191,691 39.48 Lapse of restrictions/conversions — — Canceled (108,530 ) 37.09 Outstanding at December 31, 2015 703,160 $ 34.08 Vested or Expected to Vest at December 31, 2015 636,595 $ 33.86	Number of Weighted- Outstanding at September 30, 2014 482,076 $ 31.28 Granted 229,265 28.74 Lapse of restrictions/conversions (67,953 ) 19.88 Canceled (23,389 ) 21.73 Outstanding at September 30, 2015 619,999 $ 31.95 Vested or Expected to Vest at September 30, 2015 448,924 $ 31.43

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Schedule Of Income Tax Provision	Year ended September 30, 2015 2014 2013 Current: Federal $ 17,414 $ 25,988 $ 34,364 Foreign 1,765 1,383 1,895 State 7,579 4,473 8,192 26,758 31,844 44,451 Deferred: Federal 14,798 2,327 3,855 Foreign (657 ) (648 ) (493 ) State 2,868 1,399 1,054 17,009 3,078 4,416 $ 43,767 $ 34,922 $ 48,867
Principal Reason for the Difference Between Effective Income Tax Rate and the Statutory Federal Income	The following table shows the principal reasons for the differences between the effective income tax rate and the statutory federal income tax rate: Year ended September 30, 2015 2014 2013 Federal income taxes at statutory rate 35.00 % 35.00 % 35.00 % State income taxes, net of federal benefit 4.63 4.24 4.95 Non-deductible professional fees related to RSG acquisition 2.15 — — Other (0.51 ) 0.10 0.28 Total 41.27 % 39.34 % 40.23 %
Components of the Company's Deferred Taxes	These temporary differences are determined according to ASC 740 Income Taxes. Temporary differences that give rise to deferred tax assets and liabilities are as follows (in thousands): September 30, September 30, Deferred tax liabilities: Excess tax over book depreciation and amortization $ (79,924 ) $ (72,670 ) Inventory Valuation (2,511 ) Other (615 ) (527 ) (83,050 ) (73,197 ) Deferred tax assets: Deferred compensation 11,622 9,095 Allowance for doubtful accounts 569 2,956 Accrued vacation & other 3,515 3,194 Unrealized loss on financial derivatives 844 753 Inventory valuation — 7,709 16,550 23,707 Net deferred income tax liability $ (66,500 ) $ (49,490 ) Net deferred income tax asset (liability) – Current $ 2,309 $ 14,610 Net deferred income tax asset (liability) – Non-current $ (68,809 ) $ (64,100 )
Reconciliation of the Beginning and Ending Amounts of Gross Unrecognized Income Tax Benefits	A reconciliation of the beginning and ending amounts of the gross unrecognized income tax benefits is as follows: Year Ended September 30, 2015 2014 Balance, beginning of year $ 82 $ 364 Current year uncertain tax positions — — Settlements — (282 ) Balance, end of year $ 82 $ 82

Geographic and Product Data (Ta

Geographic and Product Data (Tables)	12 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Schedule Of Geographic And Product Information	Year Ended September 30, 2015 2014 2013 Net Income Long Net Income Long Net Income Long U.S. $ 2,331,360 $ 101,956 $ 81,767 $ 2,146,356 $ 86,875 $ 78,609 $ 2,064,135 $ 116,853 $ 58,399 Canada 183,809 4,087 8,638 180,549 1,893 9,956 176,588 4,621 9,260 Total $ 2,515,169 $ 106,043 $ 90,405 $ 2,326,905 $ 88,768 $ 88,565 $ 2,240,723 $ 121,474 $ 67,659
Schedule Of Net Revenues From External Customers By Product Group	Net revenues from external customers by product group were as follows: Year Ended September 30, 2015 2014 2013 Residential roofing products $ 1,236,397 $ 1,108,516 $ 1,100,508 Non-residential roofing products 882,970 876,032 822,726 Complementary building products 395,802 342,357 317,489 Total $ 2,515,169 $ 2,326,905 $ 2,240,723

Allowance for Doubtful Accoun45

Allowance for Doubtful Accounts (Tables)	12 Months Ended
	Sep. 30, 2015
Allowance For Doubtful Accounts [Abstract]
Allowance for Doubtful Accounts	Fiscal Year Balance at Provision Write-offs Balance at September 30, 2015 $ 8,510 $ 1,619 $ (3,831 ) $ 6,298 September 30, 2014 $ 9,832 $ 2,394 $ (3,716 ) $ 8,510 September 30, 2013 $ 13,464 $ 369 $ (4,001 ) $ 9,832

Financial Derivatives (Tables)

Financial Derivatives (Tables)	12 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair Value of Interest Rate Derivative Instruments	Instrument Location on Balance Sheet Unrealized Losses Fair Value Hierarchy September 30, 2015 September 30, 2014 (dollars in thousands) Designated interest rate swaps (effective) Accrued $ 2,358 $ 2,124 Level 2
Schedule of Interest Rate Derivatives	(dollars in thousands) 2015 2014 2013 Amount of Gain (Loss) Recognized in OCI (net of tax) Designated interest rate swaps $ (138 ) $ 972 $ 1,399 Non-designated interest rate swaps (reclassified from accumulated OCI) — — —

Supplemental Guarantor Inform47

Supplemental Guarantor Information (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets December 31, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Assets: Current assets: Cash and cash equivalents $ — $ 35,829 $ 8,754 $ (12,373 ) $ 32,210 Accounts receivable, less allowance of $8,510 as at September 30, 2014 — 466,415 23,378 (621 ) 489,172 Inventories, net — 447,120 18,943 — 466,063 Prepaid expenses and other current assets 4,232 139,726 6,426 — 150,384 Deferred income taxes 3,052 28,890 — (4 ) 31,938 Total current assets 7,284 1,117,980 57,501 (12,998 ) 1,169,767 Intercompany — 824,837 — (824,837 ) — Investments in consolidated subsidiaries 2,719,051 — — (2,719,051 ) — Deferred income taxes 15,980 — 160 (16,140 ) — Property and equipment, net 2,687 134,935 7,985 — 145,607 Goodwill — 1,134,000 28,111 — 1,162,111 Intangibles, net — 483,844 3,633 — 487,477 Other assets, net 1,232 38 — — 1,270 Total assets $ 2,746,234 $ 3,695,634 $ 97,390 $ (3,573,026 ) $ 2,966,232 Liabilities and equity: Current liabilities: Accounts payable $ 19,364 $ 333,072 $ 7,763 $ (12,994 ) $ 347,205 Accrued expenses 1,511 144,611 5,425 — 151,547 Borrowings under revolver lines of credit — — — — — Deferred income taxes — — 4 (4 ) — Current portion of long-term 4,500 9,787 — — 14,287 Total current liabilities 25,375 487,470 13,192 (12,998 ) 513,039 Long-term debt, net of current portion 722,888 — — — 722,888 Borrowings under revolver lines of — 336,000 7,225 — 343,225 Deferred income taxes — 148,745 — (16,140 ) 132,605 Long-term obligations under equipment financing and other, net of current portion 45 43,222 55 — 43,322 Intercompany 786,773 — 38,064 (824,837 ) — Total liabilities 1,535,081 1,015,437 58,536 (853,975 ) 1,755,079 Total stockholders’ equity 1,211,153 2,680,197 38,854 (2,719,051 ) 1,211,153 Total liabilities and stockholders' $ 2,746,234 $ 3,695,634 $ 97,390 $ (3,573,026 ) $ 2,966,232 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Balance Sheets December 31, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Assets: Current assets: Cash and cash equivalents $ — $ 24,872 $ 4,697 $ (6,232 ) $ 23,337 Accounts receivable, less allowance of $8,150 as at September 30, 2014 — 247,373 23,426 (1,416 ) 269,383 Inventories, net — 291,890 22,780 — 314,670 Prepaid expenses and other current assets — 70,525 6,450 — 76,975 Deferred income taxes 743 13,756 130 — 14,629 Total current assets 743 648,416 57,483 (7,648 ) 698,994 Intercompany — 378,029 — (378,029 ) — Investments in consolidated subsidiaries 1,374,778 — — (1,374,778 ) — Deferred income taxes 13,784 — — (13,784 ) — Property and equipment, net 2,693 76,088 9,522 — 88,303 Goodwill — 455,620 33,705 — 489,325 Intangibles, net 13 93,888 3,372 — 97,273 Other assets, net 9,422 — 1,494 — 10,916 Total assets $ 1,401,433 $ 1,652,041 $ 105,576 $ (1,774,239 ) $ 1,384,811 Liabilities and equity: Current liabilities: Accounts payable $ 12,811 $ 152,121 $ 6,083 $ (7,648 ) $ 163,367 Accrued expenses 2,075 65,700 4,963 — 72,738 Borrowings under revolver lines of credit 15,100 — 8,189 — 23,289 Deferred income taxes — — — — — Current portion of long-term 11,250 5,439 — — 16,689 Total current liabilities 41,236 223,260 19,235 (7,648 ) 276,083 Long-term debt, net of current portion 180,657 — — — 180,657 Borrowings under revolver lines of credit — — — — — Deferred income taxes — 77,021 928 (13,784 ) 64,165 Long-term obligations under equipment financing and other, net of current portion 7,949 26,091 72 — 34,112 Intercompany 341,797 — 36,232 (378,029 ) — Total liabilities 571,639 326,372 56,467 (399,461 ) 555,017 Total stockholders’ equity 829,794 1,325,669 49,109 (1,374,778 ) 829,794 Total liabilities and stockholders' $ 1,401,433 $ 1,652,041 $ 105,576 $ (1,774,239 ) $ 1,384,811	Condensed Consolidating Balance Sheets September 30, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Assets: Current assets: Cash and cash equivalents $ — $ 42,816 $ 7,051 $ (4,206 ) $ 45,661 Accounts receivable, less allowance of $8,510 at September 30, 2014 — 365,679 34,693 (640 ) 399,732 Inventories, net — 299,107 21,892 — 320,999 Prepaid expenses and other current assets 14,013 78,314 5,601 — 97,928 Deferred income taxes 3,051 — — (742 ) 2,309 Total current assets 17,064 785,916 69,237 (5,588 ) 866,629 Intercompany — 386,892 — (386,892 ) — Investments in consolidated subsidiaries 1,429,665 — — (1,429,665 ) — Deferred income taxes 17,481 — — (17,481 ) — Property and equipment, net 2,339 79,428 8,638 — 90,405 Goodwill — 465,575 30,840 — 496,415 Intangibles, net — 84,915 2,140 — 87,055 Other assets, net 1,233 — — — 1,233 Total assets $ 1,467,782 $ 1,802,726 $ 110,855 $ (1,839,626 ) $ 1,541,737 Liabilities and equity: Current liabilities: Accounts payable $ 14,519 $ 218,920 $ 16,298 $ (4,846 ) $ 244,891 Accrued expenses 38,744 80,738 5,312 — 124,794 Borrowings under revolver lines of credit — — 11,240 — 11,240 Deferred income taxes — 742 — (742 ) — Current portion of long-term obligations 11,250 5,070 — — 16,320 Total current liabilities 64,513 305,470 32,850 (5,588 ) 397,245 Long-term debt, net of current portion 170,200 — — — 170,200 Borrowings under revolver lines of credit — — — — — Deferred income taxes — 86,118 172 (17,481 ) 68,809 Long-term obligations under equipment financing and other, net of current portion 45 22,256 66 — 22,367 Intercompany 349,908 — 36,984 (386,892 ) — Total liabilities 584,666 413,844 70,072 (409,961 ) 658,621 Total stockholders’ equity 883,116 1,388,882 40,783 (1,429,665 ) 883,116 Total liabilities and stockholders’ equity $ 1,467,782 $ 1,802,726 $ 110,855 $ (1,839,626 ) $ 1,541,737 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Balance Sheets September 30, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Assets: Current assets: Cash and cash equivalents $ — $ 58,053 $ 3,241 $ (6,822 ) $ 54,472 Accounts receivable, less allowance of $8,510 at September 30, 2014 — 323,587 37,506 (291 ) 360,802 Inventories, net — 273,897 27,729 — 301,626 Prepaid expenses and other current assets — 60,796 6,032 — 66,828 Deferred income taxes 720 13,755 135 — 14,610 Total current assets 720 730,088 74,643 (7,113 ) 798,338 Intercompany — 293,942 — (293,942 ) — Investments in consolidated subsidiaries 1,294,571 — — (1,294,571 ) — Deferred income taxes 13,883 — — (13,883 ) — Property and equipment, net 2,727 75,882 9,956 — 88,565 Goodwill — 431,391 34,815 — 466,206 Intangibles, net 14 68,473 3,779 — 72,266 Other assets, net 4,456 24 1,547 — 6,027 Total assets $ 1,316,371 $ 1,599,800 $ 124,740 $ (1,609,509 ) $ 1,431,402 Liabilities and equity: Current liabilities: Accounts payable $ 20,735 $ 188,603 $ 18,609 $ (7,113 ) $ 220,834 Accrued expenses 16,900 58,328 5,057 — 80,285 Borrowings under revolver lines of credit 7,800 — 10,714 — 18,514 Deferred income taxes — — — — — Current portion of long-term obligations 11,250 5,352 — — 16,602 Total current liabilities 56,685 252,283 34,380 (7,113 ) 336,235 Long-term debt, net of current portion 183,131 — — — 183,131 Borrowings under revolver lines of credit — — — — — Deferred income taxes — 77,019 964 (13,883 ) 64,100 Long-term obligations under equipment financing and other, net of current portion 3,049 27,714 72 — 30,835 Intercompany 256,405 — 37,537 (293,942 ) — Total liabilities 499,270 357,016 72,953 (314,938 ) 614,301 Total stockholders’ equity 817,101 1,242,784 51,787 (1,294,571 ) 817,101 Total liabilities and stockholders’ equity $ 1,316,371 $ 1,599,800 $ 124,740 $ (1,609,509 ) $ 1,431,402
Condensed Consolidating Statements of Operations	Condensed Consolidating Statements of Operations Three Months Ended December 31, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net sales $ — $ 931,484 $ 45,137 $ (141 ) $ 976,480 Cost of products sold — 708,383 35,050 (141 ) 743,292 Gross profit — 223,101 10,087 — 233,188 Operating expenses 31,172 167,014 8,158 — 206,344 Intercompany charges (income) (7,847 ) 7,186 661 — — Income from operations (23,325 ) 48,901 1,268 — 26,844 Intercompany interest expense, financing costs and other 9,874 6,238 144 — 16,256 Intercompany interest expenses (income) (3,926 ) 3,537 389 — — Income before income taxes and equity in net income of subsidiaries (29,273 ) 39,126 735 — 10,588 Provision for income taxes (9,732 ) 13,007 195 — 3,470 Income before equity in net income of subsidiaries (19,541 ) 26,119 540 — 7,118 Equity in net income of subsidiaries 26,659 — — (26,659 ) — Net income $ 7,118 $ 26,119 $ 540 $ (26,659 ) $ 7,118 Net income per share: Basic $ 0.12 Diluted $ 0.12 Weighted-average shares used in computing net income per share: Basic 58,972,913 Diluted 59,962,033 Three Months Ended December 31, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net sales $ — $ 550,502 $ 45,614 $ (74 ) $ 596,042 Cost of products sold — 422,981 35,570 (74 ) 458,477 Gross profit — 127,521 10,044 — 137,565 Operating expenses 9,420 95,638 8,687 — 113,745 Intercompany charges (income) (6,698 ) 6,102 596 — — Income from operations (2,722 ) 25,781 761 — 23,820 Interest expense, financing costs and other (2,439 ) 65 151 — 2,655 Intercompany interest expense (income) (3,914 ) 3,515 399 — — Income before income taxes and equity in net income of subsidiaries (1,247 ) 22,201 211 — 21,165 Provision for income taxes (510 ) 9,067 (299 ) — 8,258 Income before equity in net income of subsidiaries (737 ) 13,134 510 — 12,907 Equity in net income of subsidiaries 13,644 — — (13,644 ) — Net income $ 12,907 $ 13,134 $ 510 $ (13,644 ) $ 12,907 Net income per share: Basic $ 0.26 Diluted $ 0.26 Weighted-average shares used in computing net income per share: Basic 49,428,842 Diluted 50,012,881	Condensed Consolidating Statements of Operations Year Ended September 30, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net sales $ — $ 2,331,829 $ 183,809 $ (469 ) $ 2,515,169 Cost of products sold — 1,778,196 142,077 (469 ) 1,919,804 Gross profit — 553,633 41,732 — 595,365 Operating expenses 44,937 399,901 33,446 — 478,284 Intercompany charges (income) (36,085 ) 34,264 1,821 — — Income from operations (8,852 ) 119,468 6,465 — 117,081 Interest expense, financing costs and other 9,508 740 789 — 11,037 Intercompany interest expense (income) (15,762 ) 14,174 1,588 — — Income before income taxes and equity in net income of subsidiaries (2,598 ) 104,554 4,088 — 106,044 Provision for income taxes (1,087 ) 43,765 1,089 — 43,767 Income before equity in net income of subsidiaries (1,511 ) 60,789 2,999 — 62,277 Equity in net income of subsidiaries 63,788 — — (63,788 ) — Net income $ 62,277 $ 60,789 $ 2,999 $ (63,788 ) $ 62,277 Net income per share: Basic $ 1.26 Diluted $ 1.24 Weighted-average shares used in computing net income per share: Basic 49,578,130 Diluted 50,173,478 Year Ended September 30, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net sales $ — $ 2,146,805 $ 180,549 $ (449 ) $ 2,326,905 Cost of products sold — 1,658,562 140,952 (449 ) 1,799,065 Gross profit — 488,243 39,597 — 527,840 Operating expenses 28,058 367,812 33,107 — 428,977 Intercompany charges (income) (27,782 ) 25,929 1,853 — — Income from operations (276 ) 94,502 4,637 — 98,863 Interest expense, financing costs and other 9,788 (800 ) 1,107 — 10,095 Intercompany interest expense (income) (14,503 ) 12,867 1,636 — — Income before income taxes and equity in net income of subsidiaries 4,439 82,435 1,894 — 88,768 Provision for income taxes 1,748 32,442 732 — 34,922 Income before equity in net income of subsidiaries 2,691 49,993 1,162 — 53,846 Equity in net income of subsidiaries 51,155 (51,155 ) — Net income $ 53,846 $ 49,993 $ 1,162 $ (51,155 ) $ 53,846 Net income per share: Basic $ 1.09 Diluted $ 1.08 Weighted-average shares used in computing net income per share: Basic 49,227,466 Diluted 49,947,699 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Operations Year Ended September 30, 2013 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net sales $ — $ 2,064,358 $ 176,922 $ (557 ) $ 2,240,723 Cost of products sold — 1,573,865 136,018 (557 ) 1,709,326 Gross profit — 490,493 40,904 — 531,397 Operating expenses 23,399 345,431 32,846 — 401,676 Intercompany charges (income) (24,457 ) 23,004 1,453 — — Income from operations 1,058 122,058 6,605 — 129,721 Interest expense, financing costs and other 8,896 (1,057 ) 408 — 8,247 Intercompany interest expense (income) (12,627 ) 11,052 1,575 — — Income before income taxes and equity in net income of subsidiaries 4,789 112,063 4,622 — 121,474 Provision for income taxes 1,945 45,520 1,402 — 48,867 Income before equity in net income of subsidiaries 2,844 66,543 3,220 — 72,607 Equity in net income of subsidiaries 69,763 — — (69,763 ) — Net income $ 72,607 $ 66,543 $ 3,220 $ (69,763 ) $ 72,607 Net income per share: Basic $ 1.50 Diluted $ 1.47 Weighted-average shares used in computing net income per share: Basic 48,472,240 Diluted 49,385,335
Condensed Consolidating Statements of Comprehensive Income	Condensed Consolidating Statements of Comprehensive Income Three Months Ended December 31, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net income $ 7,118 $ 26,119 $ 540 $ (26,659 ) $ 7,118 Other comprehensive income (loss): Foreign currency translation adjustment (2,469 ) — (2,469 ) 2,469 (2,469 ) Total other comprehensive income (loss), net of tax (2,469 ) — (2,469 ) 2,469 (2,469 ) Comprehensive income $ 4,649 $ 26,119 $ (1,929 ) $ (24,190 ) $ 4,649 Three Months Ended December 31, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Company Net income $ 12,907 $ 13,134 $ 510 $ (13,644 ) $ 12,907 Other comprehensive income (loss): Foreign currency translation adjustment (3,189 ) — (3,189 ) 3,189 (3,189 ) Unrealized gain (loss) due to change in fair value of derivatives, net of tax (35 ) — — — (35 ) Total other comprehensive income (loss), net of tax (3,224 ) — (3,189 ) 3,189 (3,224 ) Comprehensive income $ 9,683 $ 13,134 $ (2,679 ) $ (10,456 ) $ 9,683	Condensed Consolidating Statements of Comprehensive Income Year Ended September 30, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net income $ 62,277 $ 60,789 $ 2,999 $ (63,788 ) $ 62,277 Other comprehensive income (loss): Foreign currency translation adjustment (14,003 ) — (14,003 ) 14,003 (14,003 ) Unrealized gain (loss) due to change in fair value of derivatives, net of tax (138 ) — — — (138 ) Total other comprehensive income (loss), net of tax (14,141 ) — (14,003 ) 14,003 (14,141 ) Comprehensive income $ 48,136 $ 60,789 $ (11,004 ) $ (49,785 ) $ 48,136 Year Ended September 30, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net income $ 53,846 $ 49,993 $ 1,162 $ (51,155 ) $ 53,846 Other comprehensive income (loss): Foreign currency translation adjustment (7,175 ) — (7,175 ) 7,175 (7,175 ) Unrealized gain (loss) due to change in fair value of derivatives, net of tax 972 — — — 972 Total other comprehensive income (loss), net of tax (6,203 ) — (7,175 ) 7,175 (6,203 ) Comprehensive income $ 47,643 $ 49,993 $ (6,013 ) $ (43,980 ) $ 47,643 Year Ended September 30, 2013 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net income $ 72,607 $ 66,543 $ 3,220 $ (69,763 ) $ 72,607 Other comprehensive income (loss): Foreign currency translation adjustment (4,401 ) — (4,401 ) 4,401 (4,401 ) Unrealized gain (loss) due to change in fair value of derivatives, net of tax 1,399 — — — 1,399 Total other comprehensive income (loss), net of tax (3,002 ) — (4,401 ) 4,401 (3,002 ) Comprehensive income $ 69,605 $ 66,543 $ (1,181 ) $ (65,362 ) $ 69,605
Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows Three Months Ended December 31, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net cash provided by operating activities $ (49,989 ) $ 98,053 $ 4,778 $ (8,167 ) $ 44,675 Investing activities Purchases of property and equipment (566 ) (1,578 ) (9 ) — (2,153 ) Acquisition of businesses (941,156 ) — — — (941,156 ) Proceeds from sales of assets — 229 — — 229 Intercompany activity 436,866 — — (436,866 ) — Net cash used in investing activities (504,856 ) (1,349 ) (9 ) (436,866 ) (943,080 ) Financing activities Borrowings under revolving lines of — 878,947 11,181 — 890,128 Repayments under revolving lines of — (534,470 ) (14,908 ) — (549,378 ) Borrowings under term loan 450,000 — — — 450,000 Repayments under term loan (186,750 ) — — — (186,750 ) Repayments under equipment financing facilities — (1,367 ) — — (1,367 ) Borrowings under Senior Notes 300,000 — — — 300,000 Payment of deferred financing costs (18,890 ) (8,923 ) — — (27,813 ) Proceeds from exercise of options 8,984 — — — 8,984 Excess tax benefit from equity-based compensation 1,501 — — — 1,501 Intercompany activity — (437,878 ) 1,012 436,866 — Net cash (used in) provided by financing activities 554,845 (103,691 ) (2,715 ) 436,866 885,305 Effect of exchange rate changes on cash — — (351 ) — (351 ) Net increase (decrease) in cash and cash equivalents — (6,987 ) 1,703 (8,167 ) (13,451 ) Cash and cash equivalents, beginning of — 42,816 7,051 (4,206 ) 45,661 Cash and cash equivalents, end of period $ — $ 35,829 $ 8,754 $ (12,373 ) $ 32,210 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Cash Flows Three Months Ended December 31, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net cash provided by operating activities (20,701 ) $ 54,900 $ 5,401 $ 589 $ 40,189 Investing activities Purchases of property and equipment (148 ) (2,697 ) (293 ) — (3,138 ) Acquisition of businesses (69,746 ) — — — (69,746 ) Proceeds from sales of assets — 115 — — 115 Intercompany activity 85,392 — — (85,392 ) — Net cash used in investing activities 15,498 (2,582 ) (293 ) (85,392 ) (72,769 ) Financing activities Borrowings under revolving lines of 147,507 — — — 147,507 Repayments under revolving lines of (140,207 ) — (2,233 ) — (142,440 ) Repayments under term loan (2,812 ) — — — (2,812 ) Repayments under equipment financing facilities — (1,412 ) — — (1,412 ) Proceeds from exercise of options 662 — — — 662 Excess tax benefit from equity-based compensation 53 — — — 53 Intercompany activity — (84,087 ) (1,306 ) 85,393 — Net cash (used in) provided by financing activities 5,203 (85,499 ) (3,539 ) 85,393 1,558 Effect of exchange rate changes on cash — — (113 ) — (113 ) Net increase (decrease) in cash and cash equivalents — (33,181 ) 1,456 590 (31,135 ) Cash and cash equivalents, beginning of — 58,053 3,241 (6,822 ) 54,472 Cash and cash equivalents, end of period — $ 24,872 $ 4,697 $ (6,232 ) $ 23,337	Condensed Consolidating Statements of Cash Flows Year Ended September 30, 2015 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net cash provided by operating activities $ 1,776 $ 100,760 $ 4,188 $ 2,616 $ 109,340 Investing activities Purchases of property and equipment (397 ) (18,649 ) (1,756 ) — (20,802 ) Acquisition of businesses (85,301 ) — — — (85,301 ) Proceeds from sales of assets — 1,389 — — 1,389 Intercompany activity 93,503 — — (93,503 ) — Net cash used in investing activities 7,805 (17,260 ) (1,756 ) (93,503 ) (104,714 ) Financing activities Borrowings under revolving lines of credit 552,545 — 8,089 — 560,634 Payments under revolving lines of credit (560,345 ) — (5,662 ) — (566,007 ) Repayments under financing facilities and other — (5,553 ) — — (5,553 ) Repayments under senior term loan (11,250 ) — — — (11,250 ) Proceeds from exercise of options 7,943 — — — 7,943 Excess tax benefit from equity-based compensation 1,526 — — — 1,526 Intercompany activity — (93,184 ) (319 ) 93,503 — Net cash (used in) provided by financing activities (9,581 ) (98,737 ) 2,108 93,503 (12,707 ) Effect of exchange rate changes on cash — — (730 ) — (730 ) Net increase (decrease) in cash and cash equivalents — (15,237 ) 3,810 2,616 (8,811 ) Cash and cash equivalents, beginning of year — 58,053 3,241 (6,822 ) 54,472 Cash and cash equivalents, end of year $ — $ 42,816 $ 7,051 $ (4,206 ) $ 45,661 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Cash Flows Year Ended September 30, 2014 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net cash provided by operating activities $ 20,335 $ 53,730 $ (11,746 ) $ (6,822 ) $ 55,497 Investing activities Purchases of property and equipment (884 ) (33,813 ) (2,542 ) — (37,239 ) Acquisition of businesses (1,514 ) — — — (1,514 ) Proceeds from sales of assets — 1,437 — — 1,437 Intercompany activity 13,751 — — (13,751 ) — Net cash used in investing activities 11,354 (32,376 ) (2,542 ) (13,751 ) (37,316 ) Financing activities Borrowings under revolving lines of credit 482,500 — 15,000 — 497,500 Payments under revolving lines of credit (519,700 ) — (5,426 ) — (525,126 ) Borrowings under financing facilities and other — 25,377 — — 25,377 Repayments under financing facilities and other — (5,009 ) — — (5,009 ) Repayments under senior term loan (11,250 ) — — — (11,250 ) Proceeds from exercise of options 7,680 — — — 7,680 Excess tax benefit from equity-based compensation 1,030 — — — 1,030 Intercompany activity — (17,789 ) 4,038 13,751 — Net cash (used in) provided by financing activities (39,740 ) 2,579 13,612 13,751 (9,798 ) Effect of exchange rate changes on cash — — (938 ) — (938 ) Net increase (decrease) in cash and cash equivalents (8,052 ) 23,933 (1,613 ) (6,822 ) 7,445 Cash and cash equivalents, beginning of year 8,052 34,120 4,855 — 47,027 Cash and cash equivalents, end of year $ — $ 58,053 $ 3,241 $ (6,822 ) $ 54,472 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Cash Flows Year Ended September 30, 2013 Parent Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations and Other Consolidated Company Net cash provided by operating activities $ 31,091 $ 23,248 $ 24,154 $ — $ 78,493 Investing activities Purchases of property and equipment (1,410 ) (21,690 ) (3,020 ) — (26,120 ) Acquisition of businesses (64,606 ) — — — (64,606 ) Proceeds from sales of assets 24 1,211 — — 1,235 Intercompany activity 24,848 — — (24,848 ) — Net cash used in investing activities (41,144 ) (20,479 ) (3,020 ) (24,848 ) (89,491 ) Financing activities Borrowings under revolving lines of credit 444,300 — 11,276 — 455,576 Payments under revolving lines of credit (440,600 ) — (8,680 ) — (449,280 ) Borrowings under financing facilities and other — 3,993 — — 3,993 Repayments under financing facilities and other — (4,549 ) — — (4,549 ) Repayments under senior term loan (11,250 ) — — — (11,250 ) Proceeds from exercise of options 18,579 — — — 18,579 Excess tax benefit from equity-based compensation 4,944 — — — 4,944 Intercompany activity — 7,420 (32,268 ) 24,848 — Net cash (used in) provided by financing activities 15,973 6,864 (29,672 ) 28,848 18,013 Effect of exchange rate changes on cash — — (193 ) — (193 ) Net increase (decrease) in cash and cash equivalents 5,920 9,633 (8,731 ) — 6,822 Cash and cash equivalents, beginning of year 2,132 24,487 13,586 — 40,205 Cash and cash equivalents, end of year $ 8,052 $ 34,120 $ 4,855 $ — $ 47,027

Summary of Significant Accoun48

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Sep. 30, 2015
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	40 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	Shorter of the estimated useful life or the term of the lease, considering renewal options expected to be exercised.
Maximum [Member] | Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	7 years
Minimum [Member] | Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	3 years

Summary of Significant Accoun49

Summary of Significant Accounting Policies (Details 1) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Foreign currency translation adjustment	$ (21,762)	$ (19,293)		$ (5,290)
Unrealized loss on financial derivatives		(2,344)		(2,130)
Tax effect		917		841
Unrealized loss on financial derivatives, net	(1,027)	(1,427)		(1,289)
Accumulated other comprehensive (loss) gain	$ (22,789)	$ (20,720)	$ (9,803)	$ (6,579)

Summary of Significant Accoun50

Summary of Significant Accounting Policies (Details 2) - shares	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Weighted-average common shares outstanding for basic	58,972,913	49,428,842	49,578,130	49,227,466	48,472,240
Effect of dilutive securities:
Weighted-average shares assuming dilution	59,962,033	50,012,881	50,173,478	49,947,699	49,385,335
Stock Options Awards
Effect of dilutive securities:
Weighted Average Number Diluted Shares Outstanding Adjustment			481,039	605,487	814,802
Restricted Share Awards
Effect of dilutive securities:
Weighted Average Number Diluted Shares Outstanding Adjustment			114,309	114,746	98,293

Summary of Significant Accoun51

Summary of Significant Accounting Policies (Details 3) - shares	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Stock Options Awards
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,313,689	925,003	1,558,114
Restricted Stock Awards
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	21,321	137,091

Summary of Significant Accoun52

Summary of Significant Accounting Policies (Additional Information) (Details) $ / shares in Units, $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Sep. 30, 2015USD ($)$ / shares	Sep. 30, 2014USD ($)$ / shares	Sep. 30, 2013USD ($)$ / shares	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Significant Accounting Policies [Line Items]
Amounts due from vendors due to rebate arrangements			$ 58,400		$ 76,800	$ 58,400
Shipping and handling costs					120,800	111,600	$ 103,500
Stock-based compensation	$ 7,179	$ 2,348	200	$ 2,400	9,936	7,422	9,266
Stock-based compensation expense, net of tax					$ 5,800	$ 4,500	$ 5,600
Stock-based compensation expense per basic and diluted shares | $ / shares					$ 0.12	$ 0.09	$ 0.11
Excess tax benefit for potential deferred tax write-off previously recognized in stock based compensation					$ 24,300
Sales for Aggregated Reporting Unit that exceeded prior year, percentage					8.10%
Gross Profit Increase Decrease For Aggregated Reporting Unit Percentage					12.80%
Percentage Increase In Market Capitalization Over Carrying Value								106.00%	73.00%	140.00%
Depreciation, Depletion and Amortization						$ 3,100
Increase In Net Income Effect of Depreciation Expenses						$ 1,900
Increase In Basic And Diluted Earnings Per Share Effect of Depreciation Expenses | $ / shares						$ 0.04
Number of vendors	26
Other Assets	$ 488,747	$ 108,189	78,293		$ 88,288	$ 78,293
Previously Reported [Member]
Significant Accounting Policies [Line Items]
Other Assets			$ 2,500		$ 4,200	$ 2,500
Supplier Concentration Risk [Member] | Cost of Goods, Total [Member]
Significant Accounting Policies [Line Items]
Number of vendors			12		19	12	11
Major Supplier Concentration Risk [Member] | Cost of Goods, Total [Member] | Maximum [Member]
Significant Accounting Policies [Line Items]
Job site delivery service revenues as a percentage of Sales					1.00%
Goodwill impairment test period					5 years
Major Supplier Concentration Risk [Member] | Cost of Goods, Total [Member] | Minimum [Member]
Significant Accounting Policies [Line Items]
Goodwill impairment test period					3 years

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015
Debt Instrument [Line Items]
Debt Issuance Cost	$ 30	$ 2	$ 4
Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Unsecured Debt, Total	300
Long-term Debt, Fair Value	$ 309

Goodwill, Intangibles and Oth54

Goodwill, Intangibles and Other Assets (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014
Goodwill, Beginning balance	$ 496,415	$ 466,206	$ 466,206	$ 469,203
Acquisitions	617,715	0	34,465	0
Other Acquisitions	50,709	24,309
Dispositions			0	0
Translation and Other Adjustments	(2,728)	(1,190)	(4,256)	(2,997)
Goodwill, Ending balance	$ 1,162,111	$ 489,325	$ 496,415	$ 466,206

Goodwill, Intangibles and Oth55

Goodwill, Intangibles and Other Assets (Details 1) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Goodwill Intangible Assets And Other Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 546,721	$ 196,386	$ 194,522	$ 166,033
Less: accumulated amortization	(132,294)	(119,081)	(106,999)	(101,727)
Finite-Lived Intangible Assets, Net, Total	414,427	77,305	87,523	64,306
Deferred Finance Costs, Net [Abstract]
Indefinite-lived trademarks	73,050	9,750	9,750	9,750
Other assets	1,270	1,233	10,916	4,237
Total other assets, net	488,747	88,288	108,189	78,293
Noncompete Agreements [Member]
Goodwill Intangible Assets And Other Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 2,824	$ 2,824	2,824	2,824
Finite-Lived Intangible Asset, Useful Life	4 years 4 months 10 days	4 years 3 months
Customer Relationships [Member]
Goodwill Intangible Assets And Other Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 542,187	$ 191,852	190,388	162,599
Finite-Lived Intangible Asset, Useful Life	18 years 11 months 16 days	15 years 1 month 6 days
Trademarks [Member]
Goodwill Intangible Assets And Other Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 1,100	$ 1,100	700
Finite-Lived Intangible Asset, Useful Life	4 years 11 days	4 years 3 months 11 days
Beneficial Lease Arrangements [Member]
Goodwill Intangible Assets And Other Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 610	$ 610	$ 610	$ 610

Goodwill, Intangibles and Oth56

Goodwill, Intangibles and Other Assets (Details 2) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Reporting Period,
2,016	$ 52,776	$ 13,235
2,017	75,154	12,389
2,018	61,766	10,312
2,019	49,778	8,396
2,020	39,891	6,905
Thereafter	135,062	26,068
Total future amortization	$ 414,427	$ 77,305	$ 87,523	$ 64,306

Goodwill, Intangibles and Oth57

Goodwill, Intangibles and Other Assets - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Goodwill Intangible Assets And Other Assets [Line Items]
Amortization of Intangible Assets	$ 15.1	$ 3.6	$ 16.2	$ 14.1	$ 15.1
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life			14 years 7 months 6 days
Finite-lived Intangible Assets Acquired	382
Trade Names [Member]
Goodwill Intangible Assets And Other Assets [Line Items]
Indefinite-lived Intangible Assets Acquired	$ 63
Customer Relationships [Member]
Goodwill Intangible Assets And Other Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	18 years 11 months 16 days
Finite-Lived Intangible Asset, Useful Life	18 years 11 months 16 days		15 years 1 month 6 days
Finite-lived Intangible Assets Acquired	$ 319
Minimum [Member]
Goodwill Intangible Assets And Other Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			1 year
Maximum [Member]
Goodwill Intangible Assets And Other Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			20 years

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Goodwill (see Note 6)	$ 1,162,111	$ 496,415	$ 489,325	$ 466,206
RSG Acquisition [Member]
Cash	16,451
Accounts receivable	177,251
Inventory	179,651
Other current assets	50,707
Property, plant, and equipment	57,973
Other intangible assets (see Note 6)	382,100
Goodwill (see Note 6)	617,715
Current liabilities	(250,479)
Non-current liabilities	(61,918)
Total purchase price	$ 1,169,451

Acquisitions (Details 1)

Acquisitions (Details 1) $ / shares in Units, $ in Thousands	3 Months Ended
	Dec. 31, 2014USD ($)$ / shares
Revenue	$ 876,953
Net loss	$ (11,908)
Net loss per share | $ / shares	$ (0.20)

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details) $ / shares in Units, $ in Thousands	Jun. 01, 2015USD ($)	Oct. 15, 2014USD ($)	Oct. 02, 2014USD ($)	Dec. 29, 2015USD ($)	Dec. 18, 2015USD ($)	Dec. 01, 2015USD ($)	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)	Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)	Sep. 30, 2013USD ($)	Oct. 31, 2015Number
Business Acquisition [Line Items]
Business Acquisitions Purchase Price Allocation Goodwill Amount							$ 51,000		$ 34,500
Business Acquisitions Purchase Price Allocation Intangible Assets Other Than Goodwill							$ 32,000		$ 31,800
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Grants In Period | shares							191,691		229,265
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Grants In Period, Weighted Average Grant Date Fair Value | $ / shares							$ 39.48		$ 28.74
Business Combination GoodWill Tax Deductible Portion							$ 84,000
Business Combination, Acquired Receivables, Fair Value							177,000
Business Combination, Acquired Receivables, Gross Contractual Amount							186,000
Business Combination, Acquired Receivables, Estimated Uncollectible							9,000
Revenue, Net							976,480	$ 596,042	$ 2,515,169	$ 2,326,905	$ 2,240,723
Net Income (Loss) Attributable To Parent							$ 7,118	$ 12,907	$ 62,277	$ 53,846	$ 72,607
Number Of Vendors							26
Applicators Sales Service [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period			$ 48,000
Wholesale Roofing Supply [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period		$ 34,000
ProCoat Systems, Inc. [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period	$ 23,000
Roofing Supply Groups [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired							100.00%
Payments to Acquire Businesses, Gross							$ 288,000
Business Combination, Consideration Transferred, Other							307,000
Business Combination, Consideration Transferred, Liabilities Incurred							$ 574,000
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Grants In Period | shares							661,349
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Grants In Period, Weighted Average Grant Date Fair Value | $ / shares							$ 20.90
Revenue, Net							$ 340,000
Net Income (Loss) Attributable To Parent							(21,000)
Business Acquisition, Transaction Costs							29,500
Business Combination, Consideration Transferred, Total							$ 1,200
Rci Roofing Supply [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period						$ 23,000
Roofing And Insulation Supply [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period					$ 70,000
Business Acquisition, Percentage of Voting Interests Acquired					100.00%
Number Of Vendors					20
Statewide Wholesale [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period				$ 15,000
RSG Acquisition [Member]
Business Acquisition [Line Items]
Number Of Business Locations | Number												85
Number of States Business Location | Number												25

Net Income per Share (Details)

Net Income per Share (Details) - shares	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Weighted-average common shares outstanding, Basic	58,972,913	49,428,842	49,578,130	49,227,466	48,472,240
Shares for diluted net income per share	59,962,033	50,012,881	50,173,478	49,947,699	49,385,335
Restricted Stock [Member]
Weighted Average Number Diluted Shares Outstanding Adjustment	240,442	107,098
Employee Stock Option [Member]
Weighted Average Number Diluted Shares Outstanding Adjustment	748,678	476,941

Net Income per Share (Details 1

Net Income per Share (Details 1) - shares	3 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	88,407	266,497
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	679,995	1,394,330

Comprehensive Income and Capi63

Comprehensive Income and Capital Structure (Details) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Balances	$ 883,116	$ 817,101			$ 817,101	$ 754,356
Issuance of common stock	315,809				7,943	7,680
Stock-based compensation	7,179	2,348	$ 200	$ 2,400	9,936	7,422	$ 9,266
Net income	7,118	12,907			62,277	53,846	72,607
Other comprehensive loss	(2,469)	(3,224)			(14,141)	(6,203)	(3,002)
Amounts reclassified out of other comprehensive income, net of tax	400
Balances	1,211,153	829,794	817,101		883,116	817,101	754,356
Common Stock
Balances	497	493			493	488
Issuance of common stock	94				4	5
Balances	591		493		497	493	488
Additional Paid-in Capital
Balances	345,934	328,059			328,059	312,962
Issuance of common stock	315,715				7,939	7,675
Stock-based compensation	7,179
Balances	668,828		328,059		345,934	328,059	312,962
Retained Earnings
Balances	557,405	$ 495,128			495,128	441,282
Net income	7,118				62,277	53,846
Balances	564,523		$ 495,128		557,405	$ 495,128	$ 441,282
Accumulated Other Comprehensive Income (Loss)
Balances	(20,720)
Other comprehensive loss	(2,469)
Amounts reclassified out of other comprehensive income, net of tax	400
Balances	$ (22,789)				$ (20,720)

Comprehensive Income and Capi64

Comprehensive Income and Capital Structure (Details 1) $ in Thousands	3 Months Ended
	Dec. 31, 2015USD ($)
Foreign Currency Translation
Balance at September 30, 2015	$ (19,293)
Other comprehensive income (loss) recognized in accumulated other comprehensive income, net of tax	(2,469)
Amounts reclassified out of other comprehensive loss, net of tax	0
Balance at December 31, 2015	(21,762)
Derivative Financial Instruments
Balance at September 30, 2015	(1,427)
Other comprehensive income (loss) recognized in accumulated other comprehensive income, net of tax	0
Amounts reclassified out of other comprehensive loss, net of tax	400
Balance at December 31, 2015	(1,027)
Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2015	(20,720)
Other comprehensive income (loss) recognized in accumulated other comprehensive income, net of tax	(2,469)
Amounts reclassified out of other comprehensive loss, net of tax	400
Balance at December 31, 2015	$ (22,789)

Comprehensive Income and Capi65

Comprehensive Income and Capital Structure - Additional Information (Details) $ in Millions	3 Months Ended
	Dec. 31, 2015USD ($)
Other Comprehensive Income (Loss), Tax	$ 0.4

Prepaid Expenses and Other Cu66

Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Deferred Costs Capitalized Prepaid And Other Assets [Line Items]
Vendor rebates		$ 76,826		$ 58,363
Other		21,102		8,465
Prepaid Expense and Other Assets, Current	$ 150,384	$ 97,928	$ 76,975	$ 66,828

Property and Equipment, net (De

Property and Equipment, net (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Sep. 30, 2013
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		$ 237,459		$ 225,177
Less: accumulated depreciation and amortization		(147,054)		(136,612)
Property, Plant and Equipment, Net, Total	$ 145,607	90,405	$ 88,303	88,565	$ 67,659
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		3,201		3,300
Buildings And Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		28,757		28,148
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		189,739		178,123
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		$ 15,762		$ 15,606

Property and Equipment, net - A

Property and Equipment, net - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Property, Plant and Equipment [Line Items]
Depreciation	$ 18.7	$ 16.2	$ 16.4

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Schedule Of Accrued Liabilities [Line Items]
Uninvoiced inventory receipts		$ 37,501		$ 23,744
Employee-related accruals		31,836		24,463
Other		55,457		32,078
Accrued Liabilities, Current	$ 151,547	$ 124,794	$ 72,738	$ 80,285

Financing Arrangements (Details

Financing Arrangements (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Total borrowings under Senior Secured Credit Facility		$ 192,690		$ 212,895
Less: current portion		(22,490)		(29,764)
Total long-term portion of borrowings under Senior Secured Credit Facility		170,200		183,131
Total	$ 1,150,771	222,353
Less: current portion	(14,287)	27,559
Total long-term portion of borrowings under equipment financing facilities	722,888	170,200	$ 180,657	183,131
Senior Notes [Member]
Total long-term portion of borrowings under Senior Secured Credit Facility	300,000
Total	290,091	0	0
Less: current portion	0	0	0
Total long-term portion of borrowings under equipment financing facilities	290,091	0	0
Senior Secured Credit Facility Member [Member]
Total borrowings under Senior Secured Credit Facility	780,523	192,690	215,196
Less: current portion	(4,500)	(22,490)	(34,539)
Total long-term portion of borrowings under Senior Secured Credit Facility	776,023	170,200	180,657
Canadian Revolver
Total borrowings under Senior Secured Credit Facility		11,240		10,714
US Revolver
Total borrowings under Senior Secured Credit Facility		0		7,800
Term Loan
Total borrowings under Senior Secured Credit Facility		181,450		194,381
Equipment Financing Facilities [Member]
Total	50,194	25,488		30,966
Less: current portion	(9,787)	(5,069)	(5,439)	(5,352)
Total long-term portion of borrowings under equipment financing facilities	40,407	20,419	24,190	$ 25,614
Term Loan 1 [Member] | Senior Secured Credit Facility Member [Member]
Total borrowings under Senior Secured Credit Facility	437,298	0	0
Term Loan 2 [Member] | Senior Secured Credit Facility Member [Member]
Total borrowings under Senior Secured Credit Facility	0	181,450	191,907
Us Revolver 1 [Member] | Senior Secured Credit Facility Member [Member]
Total borrowings under Senior Secured Credit Facility	316,523	0	0
Us Revolver 2 [Member] | Senior Secured Credit Facility Member [Member]
Total borrowings under Senior Secured Credit Facility	19,477	0	0
Us Revolver 3 [Member] | Senior Secured Credit Facility Member [Member]
Total borrowings under Senior Secured Credit Facility	0	0	15,100
Canadian Revolver 1 [Member] | Senior Secured Credit Facility Member [Member]
Total borrowings under Senior Secured Credit Facility	7,225	0	0
Canadian Revolver 2 [Member] | Senior Secured Credit Facility Member [Member]
Total borrowings under Senior Secured Credit Facility	0	11,240	8,189
Equipment Financing Facilities 1 [Member]
Total	24,121	25,488	29,629
Equipment Financing Facilities 2 [Member]
Total	$ 26,073	$ 0	$ 0

Financing Arrangements (Detai71

Financing Arrangements (Details) (Parenthetical)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Senior Notes [Member]
Line of Credit Facility, Interest Rate at Period End	6.38%	0.00%	0.00%
Line of Credit Facility, Expiration Date	Oct. 31, 2023
Canadian Revolver
Line of Credit Facility, Interest Rate at Period End		3.70%		4.00%
Line of Credit Facility, Expiration Date		Mar. 31, 2017
US Revolver
Line of Credit Facility, Interest Rate at Period End		0.00%		4.25%
Line of Credit Facility, Expiration Date		Mar. 31, 2017
Term Loan
Line of Credit Facility, Interest Rate at Period End		4.25%		2.15%
Line of Credit Facility, Expiration Date		Mar. 31, 2017
Term Loan | Minimum
Line of Credit Facility, Interest Rate at Period End				2.33%
Equipment Financing Facilities [Member] | Maximum
Line of Credit Facility, Interest Rate at Period End		4.60%		4.49%
Equipment Financing Facilities [Member] | Minimum
Line of Credit Facility, Interest Rate at Period End		2.33%
Us Revolver 1 [Member]
Line of Credit Facility, Interest Rate at Period End	2.02%	0.00%	0.00%
Line of Credit Facility, Expiration Date	Oct. 1, 2020
Us Revolver 2 [Member]
Line of Credit Facility, Interest Rate at Period End	4.00%	0.00%	0.00%
Line of Credit Facility, Expiration Date	Oct. 1, 2020
Us Revolver 3 [Member]
Line of Credit Facility, Interest Rate at Period End	0.00%	0.00%	4.25%
Line of Credit Facility, Expiration Date	Mar. 31, 2017
Canadian Revolver 1 [Member]
Line of Credit Facility, Interest Rate at Period End	3.20%	0.00%	0.00%
Line of Credit Facility, Expiration Date	Oct. 1, 2020
Canadian Revolver 2 [Member]
Line of Credit Facility, Interest Rate at Period End	0.00%	3.70%	4.00%
Line of Credit Facility, Expiration Date	Mar. 31, 2017
Term Loan 1 [Member]
Line of Credit Facility, Interest Rate at Period End	4.00%	0.00%	0.00%
Line of Credit Facility, Expiration Date	Oct. 1, 2022
Term Loan 2 [Member]
Line of Credit Facility, Interest Rate at Period End	0.00%	4.25%	2.17%
Line of Credit Facility, Expiration Date	Mar. 31, 2017
Equipment Financing Facilities 1 [Member] | Maximum
Line of Credit Facility, Interest Rate at Period End	4.49%	4.49%	4.60%
Equipment Financing Facilities 1 [Member] | Minimum
Line of Credit Facility, Interest Rate at Period End	2.33%	2.33%	2.33%
Equipment Financing Facilities 2 [Member]
Line of Credit Facility, Interest Rate at Period End		0.00%	0.00%
Equipment Financing Facilities 2 [Member] | Maximum
Line of Credit Facility, Interest Rate at Period End	10.39%
Equipment Financing Facilities 2 [Member] | Minimum
Line of Credit Facility, Interest Rate at Period End	2.72%

Financing Arrangements (Detai72

Financing Arrangements (Details 1) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
2016 (Jan - Sept)	$ 10,718	$ 27,559
2,017	14,836	179,349
2,018	14,146	4,223
2,019	14,798	4,336
2,020	12,038	4,300
Thereafter	1,084,235	2,586
Subtotal	1,150,771	222,353
Less current portion	(14,287)	27,559
Total long-term debt	722,888	170,200	$ 180,657	$ 183,131
Senior Secured Credit Facility [Member]
2016 (Jan - Sept)		11,250
2,017		174,375
2,019		0
2,020		0
Thereafter		0
Subtotal		185,625
Less current portion		11,250
Total long-term debt		174,375
Revolving Credit Facility [Member]
2016 (Jan - Sept)		11,240
2,017		0
2,018		0
2,019		0
Thereafter		0
Subtotal		11,240
Less current portion		11,240
Total long-term debt		0
Term Loan B Facility [Member]
2016 (Jan - Sept)	3,375
2,017	4,500
2,018	4,500
2,019	4,500
2,020	4,500
Thereafter	427,500
Subtotal	448,875
Less current portion	(4,500)
Total long-term debt	444,375
ABL Facility [Member]
2016 (Jan - Sept)	0
2,017	0
2,018	0
2,019	0
2,020	0
Thereafter	351,702
Subtotal	351,702
Less current portion	0
Total long-term debt	351,702
Equipment Financing Facilities [Member]
2016 (Jan - Sept)	7,343	5,069
2,017	10,336	4,974
2,018	9,646	4,223
2,019	10,298	4,336
2,020	7,538	4,300
Thereafter	5,033	2,586
Subtotal	50,194	25,488		30,966
Less current portion	(9,787)	(5,069)	(5,439)	(5,352)
Total long-term debt	40,407	20,419	24,190	$ 25,614
Senior Notes [Member]
2016 (Jan - Sept)	0
2,017	0
2,018	0
2,019	0
2,020	0
Thereafter	300,000
Subtotal	290,091	0	0
Less current portion	0	0	0
Total long-term debt	$ 290,091	$ 0	$ 0

Financing Arrangements (Additio

Financing Arrangements (Additional Information) (Details) $ in Thousands, CAD in Millions	1 Months Ended	3 Months Ended		12 Months Ended
	Oct. 31, 2015USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Dec. 31, 2015CAD	Oct. 31, 2015CAD	Sep. 30, 2015CAD	Sep. 30, 2012USD ($)	Apr. 05, 2012USD ($)	Apr. 05, 2012CAD
Long-term Line of Credit	$ 700,000									$ 550,000
Line of Credit Facility, Interest Rate Description					higher of the Prime Rate, or the Federal Funds Rate plus 0.50%, plus a margin above that rate.
Line Of Credit Facility Rate Descriptions				higher of the Canadian Prime Rate, or the annual rate of interest equal to the sum of the CDOR rate plus 1.00%, plus a margin above that rate
Percentage Of Amortization Of Term Loan				5.00%
Line Of Credit Facility Additional Borrowing Capacity									$ 200,000
Line of Credit Facility, Interest Rate During Period				2.00%
Line of credit facility, unused fees				0.45%
Amortization Frequency				quarterly
Senior Notes Payable, Net Of Current Portion				$ 170,200	$ 183,131
Debt Issuance Cost		$ 30,000	$ 2,000	4,000
Letter of Credit [Member]
Long-term Line of Credit										20,000
Roofing Supply Group [Member]
Debt Issuance Cost		31,200
Revolving Credit Facility [Member]
Long-term Line of Credit	$ 670,000	336,000					CAD 30			325,000
Debt instrument, amount outstanding		$ 7,200				CAD 10
Line of Credit Facility, Interest Rate at Period End	2.13%						2.13%
Debt Instrument, Maturity Date	Oct. 1, 2020
Debt Instrument, Interest Rate During Period		3.20%
Percentage Of Unused Commitment Fees		0.25%				0.25%
Line of Credit Facility, Commitment Fee Percentage		10.00%
Line of Credit Facility, Maximum Borrowing Capacity		$ 60,000
Revolving Credit Facility [Member] | Letter of Credit [Member]
Long-term Line of Credit		10,500
Revolving Credit Facility [Member] | Subsequent Event [Member]
Long-term Line of Credit	$ 700,000
Line of Credit Facility, Maximum Borrowing Capacity	700,000
Term Loan [Member]
Long-term Line of Credit	$ 1,100	$ 437,300		$ 185,600						225,000
Line of Credit Facility, Interest Rate at Period End				4.25%	2.15%			4.25%
Debt Instrument, Maturity Date	Oct. 1, 2022
Debt Instrument, Interest Rate During Period		4.00%
Term Loan [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Interest Rate During Period		1.00%
Consolidated Total Leverage Ratio [Member]
Line of Credit Facility, Interest Rate During Period				1.00%
Standby Letters of Credit [Member]
Long-term Line of Credit				$ 4,900
Canadian Revolving Credit facility [Member]
Long-term Line of Credit				$ 11,200				CAD 15
Term Loan B Facility [Member]
Long-term Line of Credit		$ 450,000
Debt Instrument, Term		7 years
Base Rates [Member] | Term Loan [Member]
Debt Instrument, Interest Rate During Period		3.00%
Libor Rate [Member]
Line of Credit Facility, Interest Rate Description				Additionally, for Base Rate borrowings made under the U.S. Revolver, the Company may elect an optional interest rate equal to the one (1), two (2), three (3), or six (6) month LIBOR rate, plus a margin above that rate
Senior Notes 2023 [Member] | Subsequent Event [Member]
Long-term Line of Credit	$ 300,000
Line of Credit Facility, Interest Rate at Period End	6.375%						6.375%
Term Loan B [Member]
Long-term Line of Credit		$ 450,000
Debt Instrument, Term		7 years
Term Loan B [Member] | Subsequent Event [Member]
Long-term Line of Credit	$ 450,000
Line of Credit Facility, Maximum Borrowing Capacity	$ 450,000
Senior Notes [Member]
Long-term Line of Credit		$ 700,000
Line of Credit Facility, Interest Rate at Period End		6.38%	0.00%	0.00%		6.38%		0.00%
Senior Notes Payable, Net Of Current Portion		$ 300,000
Debt Instrument, Term		8 years
Debt Instrument, Maturity Date		Oct. 1, 2023
Debt Instrument, Interest Rate During Period		6.38%
Debt Instrument, Description		semi-annually
Debt Instrument, Interest Rate, Stated Percentage		6.38%				6.38%
Senior Notes [Member] | New Senior Credit Facilities [Member]
Debt Issuance Cost		$ 2,200
Gains (Losses) on Extinguishment of Debt, Total		$ 800
Maximum [Member]
Line of Credit Facility, Interest Rate During Period				2.50%
Line of credit facility, unused fees				0.50%
Maximum [Member] | Revolving Credit Facility [Member]
Debt Instrument, Interest Rate During Period	4.00%
Maximum [Member] | Consolidated Total Leverage Ratio [Member]
Line of Credit Facility, Interest Rate During Period				1.50%
Minimum [Member]
Line of Credit Facility, Interest Rate During Period				1.50%
Line of credit facility, unused fees				0.35%
Minimum [Member] | Revolving Credit Facility [Member]
Debt Instrument, Interest Rate During Period	1.92%
Minimum [Member] | Term Loan [Member]
Line of Credit Facility, Interest Rate at Period End					2.33%
Minimum [Member] | Consolidated Total Leverage Ratio [Member]
Line of Credit Facility, Interest Rate During Period				0.50%
Equipment Financing Facility [Member]
Debt instrument, amount outstanding				$ 25,500
Debt instrument, fixed interest rate minimum				2.33%
Debt instrument, fixed interest rate maximum				4.49%
U.S. Senior Secured Credit Facility [Member] | Maximum [Member] | Base Rates [Member]
Senior notes payable to commercial lenders, interest rate margin				3.70%
U.S. Senior Secured Credit Facility [Member] | Minimum [Member] | Base Rates [Member]
Senior notes payable to commercial lenders, interest rate margin				1.00%
Canadian Senior Secured Credit Facility [Member] | Maximum [Member]
Senior notes payable to commercial lenders, interest rate margin				4.25%
Canadian Senior Secured Credit Facility [Member] | Minimum [Member]
Senior notes payable to commercial lenders, interest rate margin				1.00%
Wells Fargo Bank National Association [Member]
Long-term Line of Credit										$ 11,200	CAD 15

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015
2,016	$ 12,105	$ 37,303
2,017	13,947	31,064
2,018	7,916	24,382
2,019	4,730	19,200
2,020	2,476	13,215
Thereafter	1,908	23,939
Total minimum lease payments	$ 43,082	$ 149,103

Leases - Additional Information

Leases - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Operating Leases, Rent Expense, Net, Total	$ 6,900	$ 39,248	$ 34,854	$ 32,736

Stock Options and Restricted 76

Stock Options and Restricted Stock Awards (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Risk-free interest rate		1.83%	1.76%	0.60%
Expected volatility		31.69%	44.00%	43.80%
Expected life in years		5 years 7 months 6 days	6 years	5 years 8 months 12 days
Dividend yield	0.00%	0.00%	0.00%	0.00%
Minimum [Member]
Risk-free interest rate	1.56%
Expected volatility	30.96%
Expected life in years	5 years 6 months 25 days
Maximum [Member]
Risk-free interest rate	1.87%
Expected volatility	36.40%
Expected life in years	5 years 7 months 6 days

Stock Options and Restricted 77

Stock Options and Restricted Stock Awards (Details 1) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Number of Shares
Outstanding	2,410,907	2,364,211
Granted	987,548	483,479
Exercised	(362,381)	(350,747)
Canceled	(11,528)	(86,036)
Outstanding	3,024,546	2,410,907
Vested or Expected to Vest	2,929,727	2,300,160
Exercisable	1,929,138	1,528,873
Weighted-Average Exercise Price
Outstanding	$ 24.55	$ 22.98
Granted	21.25	28.59
Exercised	21.50	18.46
Canceled	24.70	29.72
Outstanding	23.83	24.55
Vested or Expected to Vest	23.69	24.28
Exercisable	$ 21.77	$ 20.78
Weighted-Average Remaining Contractual Life
Outstanding	6 years 6 months	6 years 3 months 18 days
Vested or Expected to Vest	6 years 6 months	6 years 2 months 12 days
Exercisable	4 years 10 months 24 days	5 years 1 month 6 days
Aggregate Intrinsic Value
Outstanding	$ 52,470	$ 20,700
Vested or Expected to Vest	51,640	20,400
Exercisable	$ 37,450	$ 18,500

Stock Options and Restricted 78

Stock Options and Restricted Stock Awards (Details 2) - $ / shares	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Number of Shares
Outstanding	619,999	482,076
Granted	191,691	229,265
Lapse of restrictions/conversions	0	(67,953)
Canceled	(108,530)	(23,389)
Outstanding	703,160	619,999
Vested or Expected to Vest	636,595	448,924
Weighted - Average Grant Price
Outstanding	$ 31.95	$ 31.28
Granted	39.48	28.74
Lapse of restrictions/conversions	0	19.88
Canceled	37.09	21.73
Outstanding	34.08	31.95
Vested or Expected to Vest	$ 33.86	$ 31.43

Stock Options and Restricted 79

Stock Options and Restricted Stock Awards - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Feb. 12, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation number of shares authorized								5,100,000
Stock-based compensation number of shares available for awards	1,877,407				3,537,929
Share-Based Compensation	$ 7,179	$ 2,348	$ 200	$ 2,400	$ 9,936	$ 7,422	$ 9,266
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Outstanding, Number	3,024,546		2,364,211		2,410,907	2,364,211
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Exercisable, Number	1,929,138				1,528,873
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 21.77				$ 20.78
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value					$ 6,400	$ 6,700	5,800
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value					$ 4,600	$ 7,900	$ 22,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value					$ 9.40	$ 15.97	$ 13.42
Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of shares that will vest	100.00%				100.00%
Allocated Share-based Compensation Expense	$ 1,100	700
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total	$ 14,700				$ 7,800
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years 2 months 26 days				2 years 2 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value					$ 2,300	$ 1,200	$ 800
Restricted Stock | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of shares that will vest	125.00%				125.00%
Restricted Stock | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of shares that will vest	0.00%				0.00%
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 6,100	$ 1,600
Non Qualified Options Expire	10 years				10 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total	$ 12,200				$ 5,800
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years 2 months 19 days				1 year 6 months 22 days

Benefit Plans - Additional Info

Benefit Plans - Additional Information (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2013USD ($)
Defined Benefit Plan, Service Period	90 days
Defined Contribution Plan, Employer Contributions, Percentage Match of Eligible Compensation	50.00%
Defined Contribution Plan, Cost Recognized	$ 4,629	$ 6,003	$ 4,921
Pension Contributions	$ 135	$ 136	$ 133
Defined Benefit Plan, Qualifying Age	21
Defined Contribution Plan Contribution Rates as a Percentage of Employees Earnings	6.00%
Defined Contribution Plan Employer Contribution Percentage	3.00%
Maximum [Member]
Defined Contribution Plan, Employee Contributions, Percentage of Eligible Compensation	100.00%
Minimum [Member]
Defined Contribution Plan, Employee Contributions, Percentage of Eligible Compensation	1.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Current:
Federal			$ 17,414	$ 25,988	$ 34,364
Foreign			1,765	1,383	1,895
State			7,579	4,473	8,192
Total			26,758	31,844	44,451
Deferred:
Federal			14,798	2,327	3,855
Foreign			(657)	(648)	(493)
State			2,868	1,399	1,054
Deferred Income Tax Expense (Benefit)			17,009	3,078	4,416
Income Tax Expense (Benefit)	$ 3,470	$ 8,258	$ 43,767	$ 34,922	$ 48,867

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Reconciliation of Provision of Income Taxes [Line Items]
Federal income taxes at statutory rate	35.00%	35.00%	35.00%
State income taxes, net of federal benefit	4.63%	4.24%	4.95%
Non-deductible professional fees related to RSG acquisition	2.15%	0.00%	0.00%
Other	(0.51%)	0.10%	0.28%
Total	41.27%	39.34%	40.23%

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Deferred tax liabilities:
Excess tax over book depreciation and amortization		$ (79,924)		$ (72,670)
Inventory Valuation		(2,511)
Other		(615)		$ (527)
Deferred Tax Liabilities, Net, Total		(83,050)		(73,197)
Deferred tax assets:
Deferred compensation		11,622		9,095
Allowance for doubtful accounts		569		2,956
Accrued vacation & other		3,515		3,194
Unrealized loss on financial derivatives		844		753
Inventory Valuation		0		7,709
Deferred Tax Assets, Net of Valuation Allowance, Total		16,550		23,707
Net deferred income tax liability		(66,500)		(49,490)
Net deferred income tax asset (liability) - Current		2,309		14,610
Net deferred income tax asset (liability) - Non-current	$ 0	$ (68,809)	$ 0	$ (64,100)

Income Taxes (Details 3)

Income Taxes (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income Tax Contingency [Line Items]
Balance, beginning of year	$ 82	$ 364
Current year uncertain tax positions	0	0
Settlements	0	(282)
Balance, end of year	$ 82	$ 82

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) $ in Thousands	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)
Permanently Reinvested Foreign Earnings		$ 38,800		$ 22,400
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		82
Goodwill	$ 1,162,111	496,415	$ 489,325	$ 466,206
Goodwill, Impaired, Accumulated Impairment Loss		$ 322,932
Us [Member]
Number of States in which Entity Operates		42

Geographic and Product Data (De

Geographic and Product Data (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Segment Reporting Information [Line Items]
Net Revenues	$ 976,480	$ 596,042	$ 2,515,169	$ 2,326,905	$ 2,240,723
Income before taxes	10,588	21,165	106,044	88,768	121,474
Long Lived Assets, net	$ 145,607	$ 88,303	90,405	88,565	67,659
Canada [Member]
Segment Reporting Information [Line Items]
Net Revenues			183,809	180,549	176,588
Income before taxes			4,087	1,893	4,621
Long Lived Assets, net			8,638	9,956	9,260
U.S. [Member]
Segment Reporting Information [Line Items]
Net Revenues			2,331,360	2,146,356	2,064,135
Income before taxes			101,956	86,875	116,853
Long Lived Assets, net			$ 81,767	$ 78,609	$ 58,399

Geographic and Product Data (87

Geographic and Product Data (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Revenue from External Customer [Line Items]
Net revenues from external customers	$ 2,515,169	$ 2,326,905	$ 2,240,723
Residential Roofing Products [Member]
Revenue from External Customer [Line Items]
Net revenues from external customers	1,236,397	1,108,516	1,100,508
Non-Residential Roofing Products [Member]
Revenue from External Customer [Line Items]
Net revenues from external customers	882,970	876,032	822,726
Complementary Building Products [Member]
Revenue from External Customer [Line Items]
Net revenues from external customers	$ 395,802	$ 342,357	$ 317,489

Allowance for Doubtful Accoun88

Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance at beginning of Year	$ 8,510	$ 9,832	$ 13,464
Provision Additions	1,619	2,394	369
Write-offs	(3,831)	(3,716)	(4,001)
Balance at end of year	$ 6,298	$ 8,510	$ 9,832

Financial Derivatives (Details)

Financial Derivatives (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Designated | Interest Rate Swap | Level 2 | Accrued Expenses
Derivatives, Fair Value [Line Items]
Unrealized Losses	$ 2,358	$ 2,124

Financial Derivatives (Details

Financial Derivatives (Details 1) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Amount of gain (loss) recognized in OCI (net of tax)	$ 0	$ (35)	$ (138)	$ 972	$ 1,399
Designated interest rate swaps [Member] | Other Comprehensive Income (Loss) [Member]
Amount of gain (loss) recognized in OCI (net of tax)			(138)	972	1,399
Non-designated interest rate swaps [Member] | Other Comprehensive Income (Loss) [Member]
Amount of gain (loss) recognized in OCI (net of tax)			$ 0	$ 0	$ 0

Financial Derivatives - Additio

Financial Derivatives - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2013	Mar. 28, 2013
Derivative [Line Items]
Derivative Amortizes Amount	$ 2,800	$ 2,800
Derivative, Notional Amount		$ 185,600		$ 213,800
Gain (Loss) on Interest Rate Derivative Instruments Not Designated as Hedging Instruments			$ 7,000
Interest Rate Swap Settlement By Cash	2,300
Amortization Of Interest Rate Swap To Interest Expense	$ 2,300
Interest Rate Swap Fixed Rate Of 1.38 %
Derivative [Line Items]
Interest rate swap, interest rate	1.38%	1.38%
Derivative, Maturity Date	Mar. 31, 2017	Mar. 31, 2017
Derivative Amortization Frequency	quarter	quarter

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) $ in Thousands, CAD in Millions	1 Months Ended
	Oct. 31, 2015USD ($)shares	Oct. 31, 2015CAD	Jul. 27, 2015USD ($)	Dec. 31, 2015USD ($)
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 60,000
Subsequent Event [Member] | Derivative [Member]
Debt Instrument, Periodic Payment, Total	$ 2,400
Subsequent Event [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	700,000
Subsequent Event [Member] | Canadian Revolver [Member]
Debt Instrument, Periodic Payment, Total	11,400	CAD 15.2
Subsequent Event [Member] | Senior Notes Due 2023 [Member]
Debt Instrument, Face Amount	$ 300,000
Debt Instrument, Interest Rate, Stated Percentage	6.375%
Subsequent Event [Member] | Term Loan B [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 450,000
Debt Instrument, Periodic Payment, Total	$ 186,700
Subsequent Event [Member] | RSG Options [Member]
Business Combination Exchange Of Options Of Acquired Entity For Options Of Acquiree | shares	862,400
Roofing Supply Group [Member]
Business Combination, Consideration Transferred			$ 1,100,000
Roofing Supply Group [Member] | Subsequent Event [Member]
Payments to Acquire Businesses, Gross	$ 285,500
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	9,040
Business Combination, Consideration Transferred, Liabilities Incurred	$ 601,800

Foreign Net Revenue - Additiona

Foreign Net Revenue - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Segment Reporting Information [Line Items]
Net sales	$ 976,480	$ 596,042	$ 2,515,169	$ 2,326,905	$ 2,240,723
Canada
Segment Reporting Information [Line Items]
Net sales	$ 45,100	$ 45,600

Supplemental Guarantor Inform94

Supplemental Guarantor Information (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Current assets:
Cash and cash equivalents	$ 32,210	$ 45,661	$ 23,337	$ 54,472	$ 47,027	$ 40,205
Accounts receivable, less allowance	489,172	399,732	269,383	360,802
Inventories, net	466,063	320,999	314,670	301,626
Prepaid expenses and other current assets	150,384	97,928	76,975	66,828
Deferred income taxes	31,938	2,309	14,629	14,610
Total current assets	1,169,767	866,629	698,994	798,338
Intercompany	0	0	0	0
Investments in consolidated subsidiaries	0	0	0	0
Deferred income taxes	0	(68,809)	0	(64,100)
Property and equipment, net	145,607	90,405	88,303	88,565	67,659
Goodwill	1,162,111	496,415	489,325	466,206
Intangibles, net	487,477	87,055	97,273	72,266
Other assets, net	1,270	1,233	10,916	6,027
TOTAL ASSETS	2,966,232	1,541,737	1,384,811	1,431,402
Current liabilities:
Accounts payable	347,205	244,891	163,367	220,834
Accrued expenses	151,547	124,794	72,738	80,285
Borrowings under revolver lines of credit	0	11,240	23,289	18,514
Deferred income taxes	0	0	0	0
Current portion of long-term obligations	14,287	16,320	16,689	16,602
Total current liabilities	513,039	397,245	276,083	336,235
Long-term debt, net of current portion	722,888	170,200	180,657	183,131
Borrowings under revolver lines of credit	343,225	0	0	0
Deferred income taxes	132,605	68,809	64,165	64,100
Long-term obligations under equipment financing and other, net of current portion	43,322	22,367	34,112	30,835
Intercompany	0	0	0	0
Total liabilities	1,755,079	658,621	555,017	614,301
Total stockholders’ equity	1,211,153	883,116	829,794	817,101	754,356
Total liabilities and stockholders' equity	2,966,232	1,541,737	1,384,811	1,431,402
Parent Company [Member]
Current assets:
Cash and cash equivalents	0	0	0	0	8,052	2,132
Accounts receivable, less allowance	0	0	0	0
Inventories, net	0	0	0	0
Prepaid expenses and other current assets	4,232	14,013	0	0
Deferred income taxes	3,052	3,051	743	720
Total current assets	7,284	17,064	743	720
Intercompany	0	0	0	0
Investments in consolidated subsidiaries	2,719,051	1,429,665	1,374,778	1,294,571
Deferred income taxes	15,980	17,481	13,784	13,883
Property and equipment, net	2,687	2,339	2,693	2,727
Goodwill	0	0	0	0
Intangibles, net	0	0	13	14
Other assets, net	1,232	1,233	9,422	4,456
TOTAL ASSETS	2,746,234	1,467,782	1,401,433	1,316,371
Current liabilities:
Accounts payable	19,364	14,519	12,811	20,735
Accrued expenses	1,511	38,744	2,075	16,900
Borrowings under revolver lines of credit	0	0	15,100	7,800
Deferred income taxes	0	0	0	0
Current portion of long-term obligations	4,500	11,250	11,250	11,250
Total current liabilities	25,375	64,513	41,236	56,685
Long-term debt, net of current portion	722,888	170,200	180,657	183,131
Borrowings under revolver lines of credit	0	0	0	0
Deferred income taxes	0	0	0	0
Long-term obligations under equipment financing and other, net of current portion	45	45	7,949	3,049
Intercompany	786,773	349,908	341,797	256,405
Total liabilities	1,535,081	584,666	571,639	499,270
Total stockholders’ equity	1,211,153	883,116	829,794	817,101
Total liabilities and stockholders' equity	2,746,234	1,467,782	1,401,433	1,316,371
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	35,829	42,816	24,872	58,053	34,120	24,487
Accounts receivable, less allowance	466,415	365,679	247,373	323,587
Inventories, net	447,120	299,107	291,890	273,897
Prepaid expenses and other current assets	139,726	78,314	70,525	60,796
Deferred income taxes	28,890	0	13,756	13,755
Total current assets	1,117,980	785,916	648,416	730,088
Intercompany	824,837	386,892	378,029	293,942
Investments in consolidated subsidiaries	0	0	0	0
Deferred income taxes	0	0	0	0
Property and equipment, net	134,935	79,428	76,088	75,882
Goodwill	1,134,000	465,575	455,620	431,391
Intangibles, net	483,844	84,915	93,888	68,473
Other assets, net	38	0	0	24
TOTAL ASSETS	3,695,634	1,802,726	1,652,041	1,599,800
Current liabilities:
Accounts payable	333,072	218,920	152,121	188,603
Accrued expenses	144,611	80,738	65,700	58,328
Borrowings under revolver lines of credit	0	0	0	0
Deferred income taxes	0	742	0	0
Current portion of long-term obligations	9,787	5,070	5,439	5,352
Total current liabilities	487,470	305,470	223,260	252,283
Long-term debt, net of current portion	0	0	0	0
Borrowings under revolver lines of credit	336,000	0	0	0
Deferred income taxes	148,745	86,118	77,021	77,019
Long-term obligations under equipment financing and other, net of current portion	43,222	22,256	26,091	27,714
Intercompany	0	0	0	0
Total liabilities	1,015,437	413,844	326,372	357,016
Total stockholders’ equity	2,680,197	1,388,882	1,325,669	1,242,784
Total liabilities and stockholders' equity	3,695,634	1,802,726	1,652,041	1,599,800
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	8,754	7,051	4,697	3,241	4,855	13,586
Accounts receivable, less allowance	23,378	34,693	23,426	37,506
Inventories, net	18,943	21,892	22,780	27,729
Prepaid expenses and other current assets	6,426	5,601	6,450	6,032
Deferred income taxes	0	0	130	135
Total current assets	57,501	69,237	57,483	74,643
Intercompany	0	0	0	0
Investments in consolidated subsidiaries	0	0	0	0
Deferred income taxes	160	0	0	0
Property and equipment, net	7,985	8,638	9,522	9,956
Goodwill	28,111	30,840	33,705	34,815
Intangibles, net	3,633	2,140	3,372	3,779
Other assets, net	0	0	1,494	1,547
TOTAL ASSETS	97,390	110,855	105,576	124,740
Current liabilities:
Accounts payable	7,763	16,298	6,083	18,609
Accrued expenses	5,425	5,312	4,963	5,057
Borrowings under revolver lines of credit	0	11,240	8,189	10,714
Deferred income taxes	4	0	0	0
Current portion of long-term obligations	0	0	0	0
Total current liabilities	13,192	32,850	19,235	34,380
Long-term debt, net of current portion	0	0	0	0
Borrowings under revolver lines of credit	7,225	0	0	0
Deferred income taxes	0	172	928	964
Long-term obligations under equipment financing and other, net of current portion	55	66	72	72
Intercompany	38,064	36,984	36,232	37,537
Total liabilities	58,536	70,072	56,467	72,953
Total stockholders’ equity	38,854	40,783	49,109	51,787
Total liabilities and stockholders' equity	97,390	110,855	105,576	124,740
Eliminations and Other [Member]
Current assets:
Cash and cash equivalents	(12,373)	(4,206)	(6,232)	(6,822)	$ 0	$ 0
Accounts receivable, less allowance	(621)	(640)	(1,416)	(291)
Inventories, net	0	0	0	0
Prepaid expenses and other current assets	0	0	0	0
Deferred income taxes	(4)	(742)	0	0
Total current assets	(12,998)	(5,588)	(7,648)	(7,113)
Intercompany	(824,837)	(386,892)	(378,029)	(293,942)
Investments in consolidated subsidiaries	(2,719,051)	(1,429,665)	(1,374,778)	(1,294,571)
Deferred income taxes	(16,140)	(17,481)	(13,784)	(13,883)
Property and equipment, net	0	0	0	0
Goodwill	0	0	0	0
Intangibles, net	0	0	0	0
Other assets, net	0	0	0	0
TOTAL ASSETS	(3,573,026)	(1,839,626)	(1,774,239)	(1,609,509)
Current liabilities:
Accounts payable	(12,994)	(4,846)	(7,648)	(7,113)
Accrued expenses	0	0	0	0
Borrowings under revolver lines of credit	0	0	0	0
Deferred income taxes	(4)	(742)	0	0
Current portion of long-term obligations	0	0	0	0
Total current liabilities	(12,998)	(5,588)	(7,648)	(7,113)
Long-term debt, net of current portion	0	0	0	0
Borrowings under revolver lines of credit	0	0	0	0
Deferred income taxes	(16,140)	(17,481)	(13,784)	(13,883)
Long-term obligations under equipment financing and other, net of current portion	0	0	0	0
Intercompany	(824,837)	(386,892)	(378,029)	(293,942)
Total liabilities	(853,975)	(409,961)	(399,461)	(314,938)
Total stockholders’ equity	(2,719,051)	(1,429,665)	(1,374,778)	(1,294,571)
Total liabilities and stockholders' equity	$ (3,573,026)	$ (1,839,626)	$ (1,774,239)	$ (1,609,509)

Supplemental Guarantor Inform95

Supplemental Guarantor Information (Details) (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Accounts Receivable, Allowances	$ 8,871	$ 6,298	$ 8,138	$ 8,510

Supplemental Guarantor Inform96

Supplemental Guarantor Information (Details 1) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Net sales	$ 976,480	$ 596,042	$ 2,515,169	$ 2,326,905	$ 2,240,723
Cost of products sold	743,292	458,477	1,919,804	1,799,065	1,709,326
Gross profit	233,188	137,565	595,365	527,840	531,397
Operating expenses	206,344	113,745	478,284	428,977	401,676
Intercompany charges (income)	0	0	0	0	0
Income from operations	26,844	23,820	117,081	98,863	129,721
Interest expense, financing costs and other	16,256	2,655	11,037	10,095	8,247
Intercompany interest expense (income)	0	0	0	0	0
Income before income taxes and equity in net income of subsidiaries	10,588	21,165	106,044	88,768	121,474
Provision for income taxes	3,470	8,258	43,767	34,922	48,867
Income before equity in net income of subsidiaries	7,118	12,907	62,277	53,846	72,607
Equity in net income of subsidiaries	0	0	0	0	0
Net income	$ 7,118	$ 12,907	$ 62,277	$ 53,846	$ 72,607
Net income per share:
Basic	$ 0.12	$ 0.26	$ 1.26	$ 1.09	$ 1.5
Diluted	$ 0.12	$ 0.26	$ 1.24	$ 1.08	$ 1.47
Weighted-average shares used in computing net income per share:
Basic	58,972,913	49,428,842	49,578,130	49,227,466	48,472,240
Diluted	59,962,033	50,012,881	50,173,478	49,947,699	49,385,335
Parent Company [Member]
Net sales	$ 0	$ 0	$ 0	$ 0	$ 0
Cost of products sold	0	0	0	0	0
Gross profit	0	0	0	0	0
Operating expenses	31,172	9,420	44,937	28,058	23,399
Intercompany charges (income)	(7,847)	(6,698)	(36,085)	(27,782)	(24,457)
Income from operations	(23,325)	(2,722)	(8,852)	(276)	1,058
Interest expense, financing costs and other	9,874	(2,439)	9,508	9,788	8,896
Intercompany interest expense (income)	(3,926)	(3,914)	(15,762)	(14,503)	(12,627)
Income before income taxes and equity in net income of subsidiaries	(29,273)	(1,247)	(2,598)	4,439	4,789
Provision for income taxes	(9,732)	(510)	(1,087)	1,748	1,945
Income before equity in net income of subsidiaries	(19,541)	(737)	(1,511)	2,691	2,844
Equity in net income of subsidiaries	26,659	13,644	63,788	51,155	69,763
Net income	7,118	12,907	62,277	53,846	72,607
Guarantor Subsidiaries [Member]
Net sales	931,484	550,502	2,331,829	2,146,805	2,064,358
Cost of products sold	708,383	422,981	1,778,196	1,658,562	1,573,865
Gross profit	223,101	127,521	553,633	488,243	490,493
Operating expenses	167,014	95,638	399,901	367,812	345,431
Intercompany charges (income)	7,186	6,102	34,264	25,929	23,004
Income from operations	48,901	25,781	119,468	94,502	122,058
Interest expense, financing costs and other	6,238	65	740	(800)	(1,057)
Intercompany interest expense (income)	3,537	3,515	14,174	12,867	11,052
Income before income taxes and equity in net income of subsidiaries	39,126	22,201	104,554	82,435	112,063
Provision for income taxes	13,007	9,067	43,765	32,442	45,520
Income before equity in net income of subsidiaries	26,119	13,134	60,789	49,993	66,543
Equity in net income of subsidiaries	0	0	0		0
Net income	26,119	13,134	60,789	49,993	66,543
Non-Guarantor Subsidiaries [Member]
Net sales	45,137	45,614	183,809	180,549	176,922
Cost of products sold	35,050	35,570	142,077	140,952	136,018
Gross profit	10,087	10,044	41,732	39,597	40,904
Operating expenses	8,158	8,687	33,446	33,107	32,846
Intercompany charges (income)	661	596	1,821	1,853	1,453
Income from operations	1,268	761	6,465	4,637	6,605
Interest expense, financing costs and other	144	151	789	1,107	408
Intercompany interest expense (income)	389	399	1,588	1,636	1,575
Income before income taxes and equity in net income of subsidiaries	735	211	4,088	1,894	4,622
Provision for income taxes	195	(299)	1,089	732	1,402
Income before equity in net income of subsidiaries	540	510	2,999	1,162	3,220
Equity in net income of subsidiaries	0	0	0		0
Net income	540	510	2,999	1,162	3,220
Eliminations and Other [Member]
Net sales	(141)	(74)	(469)	(449)	(557)
Cost of products sold	(141)	(74)	(469)	(449)	(557)
Gross profit	0	0	0	0	0
Operating expenses	0	0	0	0	0
Intercompany charges (income)	0	0	0	0	0
Income from operations	0	0	0	0	0
Interest expense, financing costs and other	0	0	0	0	0
Intercompany interest expense (income)	0	0	0	0	0
Income before income taxes and equity in net income of subsidiaries	0	0	0	0	0
Provision for income taxes	0	0	0	0	0
Income before equity in net income of subsidiaries	0	0	0	0	0
Equity in net income of subsidiaries	(26,659)	(13,644)	(63,788)	(51,155)	(69,763)
Net income	$ (26,659)	$ (13,644)	$ (63,788)	$ (51,155)	$ (69,763)

Supplemental Guarantor Inform97

Supplemental Guarantor Information (Details 2) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Net income	$ 7,118	$ 12,907	$ 62,277	$ 53,846	$ 72,607
Other comprehensive income (loss):
Foreign currency translation adjustment	(2,469)	(3,189)	(14,003)	(7,175)	(4,401)
Unrealized gain (loss) due to change in fair value of derivatives, net of tax	0	(35)	(138)	972	1,399
Total other comprehensive income (loss), net of tax	(2,469)	(3,224)	(14,141)	(6,203)	(3,002)
Comprehensive income	4,649	9,683	48,136	47,643	69,605
Parent Company [Member]
Net income	7,118	12,907	62,277	53,846	72,607
Other comprehensive income (loss):
Foreign currency translation adjustment	(2,469)	(3,189)	(14,003)	(7,175)	(4,401)
Unrealized gain (loss) due to change in fair value of derivatives, net of tax		(35)	(138)	972	1,399
Total other comprehensive income (loss), net of tax	(2,469)	(3,224)	(14,141)	(6,203)	(3,002)
Comprehensive income	4,649	9,683	48,136	47,643	69,605
Guarantor Subsidiaries [Member]
Net income	26,119	13,134	60,789	49,993	66,543
Other comprehensive income (loss):
Foreign currency translation adjustment	0	0	0	0	0
Unrealized gain (loss) due to change in fair value of derivatives, net of tax		0	0	0	0
Total other comprehensive income (loss), net of tax	0	0	0	0	0
Comprehensive income	26,119	13,134	60,789	49,993	66,543
Non-Guarantor Subsidiaries [Member]
Net income	540	510	2,999	1,162	3,220
Other comprehensive income (loss):
Foreign currency translation adjustment	(2,469)	(3,189)	(14,003)	(7,175)	(4,401)
Unrealized gain (loss) due to change in fair value of derivatives, net of tax		0	0	0	0
Total other comprehensive income (loss), net of tax	(2,469)	(3,189)	(14,003)	(7,175)	(4,401)
Comprehensive income	(1,929)	(2,679)	(11,004)	(6,013)	(1,181)
Eliminations and Other [Member]
Net income	(26,659)	(13,644)	(63,788)	(51,155)	(69,763)
Other comprehensive income (loss):
Foreign currency translation adjustment	2,469	3,189	14,003	7,175	4,401
Unrealized gain (loss) due to change in fair value of derivatives, net of tax		0	0	0	0
Total other comprehensive income (loss), net of tax	2,469	3,189	14,003	7,175	4,401
Comprehensive income	$ (24,190)	$ (10,456)	$ (49,785)	$ (43,980)	$ (65,362)

Supplemental Guarantor Inform98

Supplemental Guarantor Information (Details 3) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Operating activities
Net cash provided by operating activities	$ 44,675	$ 40,189	$ 109,340	$ 55,497	$ 78,493
Investing activities
Purchases of property and equipment	(2,153)	(3,138)	(20,802)	(37,239)	(26,120)
Acquisition of businesses	(941,156)	(69,746)	(85,301)	(1,514)	(64,606)
Proceeds from sales of assets	229	115	1,389	1,437	1,235
Intercompany activity	0	0	0	0	0
Net cash used in investing activities	(943,080)	(72,769)	(104,714)	(37,316)	(89,491)
Financing activities
Borrowings under revolving lines of credit	890,128	147,507	560,634	497,500	455,576
Payments under revolving lines of credit			(566,007)	(525,126)	(449,280)
Repayments under revolving lines of credit	(549,378)	(142,440)	(566,007)	(525,126)	(449,280)
Borrowings under term loan	450,000	0
Repayments under term loan	(186,750)	(2,812)
Repayments under equipment financing facilities	(1,367)	(1,412)	(5,553)	(5,009)	(4,549)
Borrowings under Senior Notes	300,000	0	0	0	0
Payment of deferred financing costs	(27,813)	0
Proceeds from exercise of options	8,984	662	7,943	7,680	18,579
Excess tax benefit from equity-based compensation	1,501	53	1,526	1,030	4,944
Borrowings under financing facilities and other			0	25,377	3,993
Repayments under senior term loan			(11,250)	(11,250)	(11,250)
Intercompany activity	0	0	0	0	0
Net cash (used in) provided by financing activities	885,305	1,558	(12,707)	(9,798)	18,013
Effect of exchange rate changes on cash	(351)	(113)	(730)	(938)	(193)
Net increase (decrease) in cash and cash equivalents	(13,451)	(31,135)	(8,811)	7,445	6,822
Cash and cash equivalents, beginning of period	45,661	54,472	54,472	47,027	40,205
Cash and cash equivalents, end of period	32,210	23,337	45,661	54,472	47,027
Parent Company [Member]
Operating activities
Net cash provided by operating activities	(49,989)	(20,701)	1,776	20,335	31,091
Investing activities
Purchases of property and equipment	(566)	(148)	(397)	(884)	(1,410)
Acquisition of businesses	(941,156)	(69,746)	(85,301)	(1,514)	(64,606)
Proceeds from sales of assets	0	0	0	0	24
Intercompany activity	436,866	85,392	93,503	13,751	24,848
Net cash used in investing activities	(504,856)	15,498	7,805	11,354	(41,144)
Financing activities
Borrowings under revolving lines of credit	0	147,507	552,545	482,500	444,300
Payments under revolving lines of credit			(560,345)	(519,700)	(440,600)
Repayments under revolving lines of credit	0	(140,207)
Borrowings under term loan	450,000
Repayments under term loan	(186,750)	(2,812)
Repayments under equipment financing facilities	0	0	0	0	0
Borrowings under Senior Notes	300,000
Payment of deferred financing costs	(18,890)
Proceeds from exercise of options	8,984	662	7,943	7,680	18,579
Excess tax benefit from equity-based compensation	1,501	53	1,526	1,030	4,944
Borrowings under financing facilities and other				0	0
Repayments under senior term loan			(11,250)	(11,250)	(11,250)
Intercompany activity	0	0	0	0	0
Net cash (used in) provided by financing activities	554,845	5,203	(9,581)	(39,740)	15,973
Effect of exchange rate changes on cash	0	0	0	0	0
Net increase (decrease) in cash and cash equivalents	0	0	0	(8,052)	5,920
Cash and cash equivalents, beginning of period	0	0	0	8,052	2,132
Cash and cash equivalents, end of period	0	0	0	0	8,052
Guarantor Subsidiaries [Member]
Operating activities
Net cash provided by operating activities	98,053	54,900	100,760	53,730	23,248
Investing activities
Purchases of property and equipment	(1,578)	(2,697)	(18,649)	(33,813)	(21,690)
Acquisition of businesses	0	0	0	0	0
Proceeds from sales of assets	229	115	1,389	1,437	1,211
Intercompany activity	0	0	0	0	0
Net cash used in investing activities	(1,349)	(2,582)	(17,260)	(32,376)	(20,479)
Financing activities
Borrowings under revolving lines of credit	878,947	0	0	0	0
Payments under revolving lines of credit			0	0	0
Repayments under revolving lines of credit	(534,470)	0
Borrowings under term loan	0
Repayments under term loan	0	0
Repayments under equipment financing facilities	(1,367)	(1,412)	(5,553)	(5,009)	(4,549)
Borrowings under Senior Notes	0
Payment of deferred financing costs	(8,923)
Proceeds from exercise of options	0	0	0	0	0
Excess tax benefit from equity-based compensation	0	0	0	0	0
Borrowings under financing facilities and other				25,377	3,993
Repayments under senior term loan			0	0	0
Intercompany activity	(437,878)	(84,087)	(93,184)	(17,789)	7,420
Net cash (used in) provided by financing activities	(103,691)	(85,499)	(98,737)	2,579	6,864
Effect of exchange rate changes on cash	0	0	0	0	0
Net increase (decrease) in cash and cash equivalents	(6,987)	(33,181)	(15,237)	23,933	9,633
Cash and cash equivalents, beginning of period	42,816	58,053	58,053	34,120	24,487
Cash and cash equivalents, end of period	35,829	24,872	42,816	58,053	34,120
Non-Guarantor Subsidiaries [Member]
Operating activities
Net cash provided by operating activities	4,778	5,401	4,188	(11,746)	24,154
Investing activities
Purchases of property and equipment	(9)	(293)	(1,756)	(2,542)	(3,020)
Acquisition of businesses	0	0	0	0	0
Proceeds from sales of assets	0	0	0	0	0
Intercompany activity	0	0	0	0	0
Net cash used in investing activities	(9)	(293)	(1,756)	(2,542)	(3,020)
Financing activities
Borrowings under revolving lines of credit	11,181	0	8,089	15,000	11,276
Payments under revolving lines of credit			(5,662)	(5,426)	(8,680)
Repayments under revolving lines of credit	(14,908)	(2,233)
Borrowings under term loan	0
Repayments under term loan	0	0
Repayments under equipment financing facilities	0	0	0	0	0
Borrowings under Senior Notes	0
Payment of deferred financing costs	0
Proceeds from exercise of options	0	0	0	0	0
Excess tax benefit from equity-based compensation	0	0	0	0	0
Borrowings under financing facilities and other				0	0
Repayments under senior term loan			0	0	0
Intercompany activity	1,012	(1,306)	(319)	4,038	(32,268)
Net cash (used in) provided by financing activities	(2,715)	(3,539)	2,108	13,612	(29,672)
Effect of exchange rate changes on cash	(351)	(113)	(730)	(938)	(193)
Net increase (decrease) in cash and cash equivalents	1,703	1,456	3,810	(1,613)	(8,731)
Cash and cash equivalents, beginning of period	7,051	3,241	3,241	4,855	13,586
Cash and cash equivalents, end of period	8,754	4,697	7,051	3,241	4,855
Eliminations and Other [Member]
Operating activities
Net cash provided by operating activities	(8,167)	589	2,616	(6,822)	0
Investing activities
Purchases of property and equipment	0	0	0	0	0
Acquisition of businesses	0	0	0	0	0
Proceeds from sales of assets	0	0	0	0	0
Intercompany activity	(436,866)	(85,392)	(93,503)	(13,751)	(24,848)
Net cash used in investing activities	(436,866)	(85,392)	(93,503)	(13,751)	(24,848)
Financing activities
Borrowings under revolving lines of credit	0	0	0	0	0
Payments under revolving lines of credit			0	0	0
Repayments under revolving lines of credit	0	0
Borrowings under term loan	0
Repayments under term loan	0	0
Repayments under equipment financing facilities	0	0	0	0	0
Borrowings under Senior Notes	0
Payment of deferred financing costs	0
Proceeds from exercise of options	0	0	0	0	0
Excess tax benefit from equity-based compensation	0	0	0	0	0
Borrowings under financing facilities and other				0	0
Repayments under senior term loan			0	0	0
Intercompany activity	436,866	85,393	93,503	13,751	24,848
Net cash (used in) provided by financing activities	436,866	85,393	93,503	13,751	28,848
Effect of exchange rate changes on cash	0	0	0	0	0
Net increase (decrease) in cash and cash equivalents	(8,167)	590	2,616	(6,822)	0
Cash and cash equivalents, beginning of period	(4,206)	(6,822)	(6,822)	0	0
Cash and cash equivalents, end of period	$ (12,373)	$ (6,232)	$ (4,206)	$ (6,822)	$ 0