Beacon Roofing Supply (BECN) 10-Q 6 Feb 17 2017 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Dec. 31, 2016	Feb. 01, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Entity Registrant Name	BEACON ROOFING SUPPLY INC
Entity Central Index Key	1,124,941
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Trading Symbol	BECN
Entity Common Stock, Shares Outstanding		60,076,778

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 73,271	$ 31,386	$ 32,210
Accounts receivable, less allowance of $16,711, $14,812 and $8,871 as of December 31, 2016, September 30, 2016 and December 31, 2015, respectively	489,898	626,965	489,172
Inventories, net	528,709	480,736	466,063
Prepaid expenses and other current assets	209,651	163,103	150,384
Total current assets	1,301,529	1,302,190	1,137,829
Property and equipment, net	147,340	148,569	145,607
Goodwill	1,197,550	1,197,565	1,162,111
Intangibles, net	444,210	464,024	487,477
Other assets, net	1,511	1,511	1,270
Total Assets	3,092,140	3,113,859	2,934,294
Current liabilities:
Accounts payable	336,837	360,915	347,205
Accrued expenses	166,479	161,113	151,547
Current portions of long-term debt	14,610	14,811	14,287
Total current liabilities	517,926	536,839	513,039
Borrowings under revolving lines of credit, net	332,679	359,661	343,225
Long-term debt, net	722,516	722,929	722,888
Deferred income taxes, net	136,260	135,482	100,667
Long-term obligations under equipment financing and other, net	32,915	35,121	43,322
Total liabilities	1,742,296	1,790,032	1,723,141
Commitments and contingencies
Stockholders' equity:
Common stock (voting); $.01 par value; 100,000,000 shares authorized; 60,030,516 issued and outstanding as of December 31, 2016; 59,890,885 issued and outstanding as of September 30, 2016; 59,192,132 issued and outstanding at December 31, 2015	600	598	591
Undesignated preferred stock; 5,000,000 shares authorized, none issued or outstanding	0	0	0
Additional paid-in capital	701,542	694,564	668,828
Retained earnings	667,752	647,322	564,523
Accumulated other comprehensive loss	(20,050)	(18,657)	(22,789)
Total stockholders' equity	1,349,844	1,323,827	1,211,153
Total Liabilities and Stockholders' Equity	$ 3,092,140	$ 3,113,859	$ 2,934,294

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Accounts receivable, allowances	$ 16,711	$ 14,812	$ 8,871
Common stock (voting), par value	$ 0.01	$ 0.01	$ 0.01
Common stock (voting), shares authorized	100,000,000	100,000,000	100,000,000
Common stock (voting), issued	60,030,516	59,890,885	59,192,132
Common Stock (voting), outstanding	60,030,516	59,890,885	59,192,132
Undesignated Preferred Stock, shares authorized	5,000,000	5,000,000	5,000,000
Undesignated Preferred Stock, issued	0	0	0
Undesignated Preferred Stock, outstanding	0	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Net sales	$ 1,002,184	$ 976,480
Cost of products sold	751,117	743,292
Gross profit	251,067	233,188
Operating expense	204,110	206,344
Income from operations	46,957	26,844
Interest expense, financing costs, and other	13,574	16,256
Income before provision for income taxes	33,383	10,588
Provision for income taxes	12,953	3,470
Net income	$ 20,430	$ 7,118
Weighted-average common stock outstanding:
Basic	59,943,264	58,972,913
Diluted	60,993,080	59,962,033
Net income per share:
Basic	$ 0.34	$ 0.12
Diluted	$ 0.33	$ 0.12

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Net income	$ 20,430	$ 7,118
Other comprehensive income (loss):
Foreign currency translation adjustment	(1,652)	(2,469)
Total other comprehensive loss	(1,652)	(2,469)
Comprehensive income	$ 18,778	$ 4,649

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating Activities
Net income	$ 20,430	$ 7,118
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	28,425	23,671
Stock-based compensation	3,816	7,179
Certain interest expense and other financing costs	1,418	2,425
Gain on sale of fixed assets	(312)	(300)
Deferred income taxes	788	(333)
Other, net	0	426
Changes in operating assets and liabilities, net of the effects of businesses acquired:
Accounts receivable	136,895	95,715
Inventories	(48,019)	43,514
Prepaid expenses and other assets	(46,594)	(1,773)
Accounts payable and accrued expenses	(18,724)	(132,967)
Net cash provided by operating activities	78,123	44,675
Investing Activities
Purchases of property and equipment	(7,280)	(2,153)
Acquisition of businesses, net	(1,850)	(941,156)
Proceeds from the sale of assets	400	229
Net cash used in investing activities	(8,730)	(943,080)
Financing Activities
Borrowings under revolving lines of credit	355,057	890,128
Repayments under revolving lines of credit	(382,395)	(549,378)
Borrowings under term loan	0	450,000
Repayments under term loan	(1,125)	(186,750)
Borrowings under Senior Notes	0	300,000
Borrowings under equipment financing facilities and other	1,010	0
Repayments under equipment financing facilities and other	(3,415)	(1,367)
Payment of deferred financing costs	0	(27,813)
Proceeds from issuance of common stock	3,460	8,984
Taxes paid related to net share settlement of equity awards	(297)	0
Excess tax benefit from stock-based compensation	0	1,501
Net cash provided by (used in) financing activities	(27,705)	885,305
Effect of exchange rate changes on cash and cash equivalents	197	(351)
Net increase (decrease) in cash and cash equivalents	41,885	(13,451)
Cash and cash equivalents, beginning of period	31,386	45,661
Cash and cash equivalents, end of period	73,271	32,210
Cash paid during the period for:
Interest	19,335	10,827
Income taxes, net of tax refunds	$ 13,906	$ 7,621

Consolidated Statements of Cas7

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

Company Overview

Company Overview	3 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Company Overview Beacon Roofing Supply, Inc. (the “Company”) was incorporated in the state of Delaware on August 22, 1997 and is the largest publicly traded distributor of residential and non-residential roofing materials and complementary building products in the United States and Canada. The Company operates its business under regional and local trade names and services customers in 47 states within the United States and 6 provinces in Canada. The Company’s current material subsidiaries are Beacon Sales Acquisition, Inc., Beacon Canada, Inc. and Beacon Roofing Supply Canada Company.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies 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, 2015 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 ended December 31, 2016 are not necessarily indicative of the results to be expected for the twelve months ending September 30, 2017 (fiscal year 2017 or “2017”). The three-month periods ended December 31, 2016 and 2015 had 61 and 62 business days, respectively. 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 2016 (“2016”) Annual Report on Form 10-K for the year ended September 30, 2016. The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in these consolidated financial statements and accompanying notes. Significant items subject to such estimates include inventories, purchase price allocations, recoverability of goodwill and intangibles, and income taxes. Actual amounts could differ from those estimates. In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-03, “ Simplifying the Presentation of Debt Issuance Costs 24.1 25.2 30.0 In September 2015, the FASB issued ASU 2015-16, “ Simplifying the Accounting for Measurement-Period Adjustments In November 2015, the FASB issued ASU 2015-17, " Balance Sheet Classification of Deferred Taxes 31.9 . Recent Accounting Pronouncements- Not Yet Adopted In May 2014, the FASB issued ASU 2014-09, “ Revenue from Contracts with Customers . In July 2015, the FASB issued ASU 2015-11, “ Inventory: Simplifying the Measurement of Inventory. . In February 2016, the FASB issued ASU 2016-02, “ Leases In March 2016, the FASB issued ASU 2016-09, “ Compensation - Stock Compensation: Improvements to Employee Share-Based Payment Accounting.” In June 2016, the FASB issued ASU 2016-13, “ Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments.”

Acquisitions

Acquisitions	3 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Acquisitions	3. Acquisitions Roofing Supply Group On October 1, 2015, the Company acquired 100 85 25 Total consideration paid for RSG was approximately $ 1.17 288.2 306.8 574.4 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 options to purchase 661,349 The RSG acquisition has been accounted for as a business combination in accordance with the requirements of ASC 805 Business Combinations Cash $ 16,451 Accounts receivable 177,251 Inventory 179,651 Other current assets 50,000 Property, plant, and equipment 55,159 Other intangible assets 382,600 Goodwill 617,477 Current liabilities (252,190) Non-current liabilities (56,949) Total purchase price $ 1,169,450 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 $ 86.1 177.3 185.9 Other Acquisitions – Fiscal Year 2017 On December 16, 2016, the Company purchased certain assets of BJ Supply Company, a distributor of roofing and related building products with 1 4 Other Acquisitions – Fiscal Year 2016 During fiscal year 2016, the Company acquired 42 ⋅ On December 1, 2015, the Company purchased certain assets of RCI Roofing Supply, a distributor of residential and commercial roofing and related products with 5 23 ⋅ On December 18, 2015, the Company acquired 100 20 13 70 ⋅ On December 29, 2015, the Company purchased certain assets of Statewide Wholesale, a distributor of residential and commercial roofing and related products with 1 15 ⋅ On April 1, 2016, the Company purchased certain assets of Atlantic Building Products, a distributor of decking, windows, siding, and related products with 2 5 ⋅ On April 1, 2016, the Company purchased certain assets of Lyf-Tym Building Products, a distributor of siding, windows, gutters, vinyl railings, and related products with 6 20 ⋅ On May 2, 2016, the Company purchased certain assets of Fox Brothers Company, a distributor of roofing, siding, windows, doors, and related products with 4 35 ⋅ On June 1, 2016, the Company acquired 100 4 30 The Company recorded the acquired assets and liabilities related to these transactions at their estimated fair values as of the respective acquisition dates, with resulting goodwill of $ 84.8 59.8 60.8 Other Acquisitions – Additional Information For those acquisitions where the acquisition accounting entries have yet to be finalized, 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 asset valuations (intangible and fixed) and income tax accounting. The Company has not provided pro forma results of operations for any acquisitions in fiscal years 2017 or 2016 herein, as the Company included the results of operations of each acquisition in its consolidated statement of income from the date of each acquisition.

Net Income per Share

Net Income per Share	3 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Net Income per Share	4. 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. Three Months Ended 2016 2015 Weighted-average common shares outstanding, basic 59,943,264 58,972,913 Effect of dilutive securities: Stock options 649,644 748,678 Restricted stock units 400,172 240,442 Weighted-average common shares outstanding, diluted 60,993,080 59,962,033 Three Months Ended 2016 2015 Stock options 561,741 679,995 Restricted stock units 247,559 88,407

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Stockholders’ Equity	5. Stockholders’ Equity Accumulated Additional Other Total Common Stock Paid-in Retained Comprehensive Stockholders' Shares Amount Capital Earnings Income (Loss) Equity Balance as of September 30, 2016 59,890,885 $ 598 $ 694,564 $ 647,322 $ (18,657) $ 1,323,827 Issuance of common stock, net of shares withheld for taxes 139,631 2 3,162 - - 3,164 Stock-based compensation - - 3,816 - - 3,816 Other comprehensive income - - - - (1,393) (1,393) Net income - - - 20,430 - 20,430 Balance as of December 31, 2016 60,030,516 $ 600 $ 701,542 $ 667,752 $ (20,050) $ 1,349,844 Common and Preferred Stock The Company is authorized to issue 100 5 60,030,516 59,890,885 59,192,132 Accumulated Other Comprehensive Income (Loss ) Other comprehensive income (loss) is comprised of certain gains and losses that are excluded from net income under GAAP and instead recorded as a separate element of stockholders’ equity. The Company’s other comprehensive income (loss) consists of foreign currency translation adjustments as well as unrealized gains or losses on the Company’s derivative contracts. Accumulated Foreign Derivative Other Currency Financial Comprehensive Translation Instruments Loss Balance as of September 30, 2016 $ (18,269) $ (388) $ (18,657) Other comprehensive loss before reclassifications (1,652) - (1,652) Reclassifications out of other comprehensive loss - 259 259 Balance as of December 31, 2016 $ (19,921) $ (129) $ (20,050)

Stock-based Compensation

Stock-based Compensation	3 Months Ended
	Dec. 31, 2016
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]
Stock-based compensation	6. Stock-based Compensation On February 9, 2016, the shareholders of the Company approved the Amended and Restated Beacon Roofing Supply, Inc. 2014 Stock Plan (the “2014 Plan”). The 2014 Plan provides for discretionary awards of stock options, stock awards, restricted stock units, and stock appreciation rights (“SARs”) for up to 5,000,000 4,187,115 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 2004 Plan and mandated that all future equity awards will be issued from the 2014 Plan. 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 Stock Options Non-qualified stock options generally expire 10 Risk-free interest rate 1.97 % Expected volatility 28.83 % Expected life (in years) 5.30 Dividend yield — Weighted-Average Weighted-Average Remaining Aggregate Options Exercise Contractual Term Intrinsic Outstanding Price (Years) Value 1 Balance as of September 30, 2016 2,312,789 $ 25.55 6.3 $ 38,225 Granted 245,818 47.40 Exercised (123,890) 23.75 Canceled (4,147) 26.92 Balance as of December 31, 2016 2,430,570 $ 27.85 6.5 $ 44,620 Vested and expected to vest after December 31, 2016 2,343,728 $ 27.65 6.4 $ 43,465 Exercisable as of December 31, 2016 1,685,273 $ 24.76 5.3 $ 35,922 1 Aggregate intrinsic value as represents the difference between the closing fair value of the underlying common stock and the exercise price of outstanding, in-the-money options on the date of measurement During the three months ended December 31, 2016 and 2015, the Company recorded stock-based compensation expense related to stock options of $ 1.3 6.1 5.5 2.3 Three Months Ended 2016 2015 Weighted-average fair value of stock options granted $ 11.14 $ 12.89 Total fair value of stock options vested 4,884 10,091 Total intrinsic value of stock options exercised 2,750 6,970 Restricted Stock Units Restricted stock unit (“RSU”) awards granted to employees are subject to continued employment and generally vest after three years. The Company also grants certain RSU awards to management that contain an additional vesting condition tied directly to a defined performance metric for the Company. The actual number of RSUs that will vest can range from 0 150 RSUs granted to non-employee directors are subject to continued service and vest after one year (except under certain conditions). Generally, the common shares underlying the RSUs are not eligible for distribution until the director’s service on the Board has terminated. For non-employee director RSU grants made prior to fiscal year 2014, the share distribution date is six months after the director’s termination of service on the board. Beginning in fiscal year 2016, non-employee directors holding common stock and outstanding vested unexercised/unsettled equity awards with a fair value that is greater than or equal to five times the annual cash retainer may elect to have future grants settle simultaneously with vesting. Weighted-Average RSUs Grant Date Fair Outstanding Value Balance as of September 30, 2016 705,434 $ 34.55 Granted 251,146 47.40 Released (24,283) 36.09 Forfeited (70,360) 36.69 Balance as of December 31, 2016 861,937 $ 38.08 Vested and expected to vest after December 31, 2016 861,697 $ 38.08 During the three months ended December 31, 2016 and 2015, the Company recorded stock-based compensation expense related to restricted stock units of $ 2.5 1.1 19.4 2.4 Three Months Ended 2016 2015 Total fair value of RSUs released $ 876 $ 6 Total intrinsic value of RSUs released 1,093 7

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	7. Goodwill and Intangible Assets Goodwill Balance at September 30, 2015 $ 496,415 Acquisition of RSG 617,715 Other acquisitions 50,709 Translation and other adjustments (2,728) Balance at December 31, 2015 $ 1,162,111 Balance at September 30, 2016 $ 1,197,565 Acquisitions 774 Translation and other adjustments (789) Balance at December 31, 2016 $ 1,197,550 The change in the carrying amount of goodwill for the three months ended December 31, 2016 and 2015 is primarily attributable to the Company’s acquisitions finalized during the respective periods presented (see Note 3). Intangible Assets In connection with transactions finalized in the first quarter of 2017 and fiscal year 2016, the Company recorded intangible assets of $ 0.4 442.6 375.0 4.3 63.3 Weighted- Average Remaining December 31, September 30, December 31, Life 1 2016 2016 2015 (Years) Amortizable intangible assets: Non-compete agreements $ 2,824 $ 3,324 $ 2,824 3.74 Customer relationships 567,157 566,964 542,187 18.07 Trademarks 5,900 5,400 1,100 7.08 Beneficial lease arrangements 960 960 610 10.55 Total amortizable intangible assets 576,841 576,648 546,721 Less: Accumulated amortization (205,681) (185,674) (132,294) Total amortizable intangible assets, net $ 371,160 $ 390,974 $ 414,427 Indefinite lived trademarks 73,050 73,050 73,050 Total intangibles, net $ 444,210 $ 464,024 $ 487,477 1 As of December 31, 2016 For the three month periods ended December 31, 2016 and 2015, we recorded $ 20.1 15.1 1 20 17.9 Year Ending September 30, 2017 (Jan - Sept) $ 59,098 2018 64,870 2019 52,747 2020 42,587 2021 33,856 Thereafter 118,002 $ 371,160

Financing Arrangements

Financing Arrangements	3 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Financing Arrangements	8. Financing Arrangements In connection with the RSG Acquisition on October 1, 2015, the Company entered into various financing arrangements totaling $ 1.45 700.0 350.0 450.0 300.0 December 31, September 30, December 31, 2016 2016 2015 Senior Secured Credit Facility Revolving Lines of Credit: U.S. Revolver, expires October 1, 2020 1 $ 330,445 $ 355,087 $ 336,000 Canadian Revolver, expires October 1, 2020 2 2,234 4,574 7,225 Term Loan, matures October 1, 2022 3 435,647 436,380 437,298 Total borrowings under Senior Secured Credit Facility 768,326 796,041 780,523 Less: current portion (4,500) (4,500) (4,500) Total long-term borrowings under Senior Secured Credit Facility $ 763,826 $ 791,541 $ 776,023 Senior Notes Senior Notes, matures October 2023 4 291,369 291,049 290,021 Less: current portion - - - Total long-term borrowings under Senior Notes $ 291,369 $ 291,049 $ 290,021 Equipment Financing Facilities and Other Equipment financing facilities, various maturities through September 2021 5 $ 19,188 $ 20,419 $ 24,121 Capital lease obligations, various maturities through November 2021 6 23,837 25,013 26,073 Total obligations under equipment financing facilities and other 43,025 45,432 50,194 Less: current portion (10,110) (10,311) (9,787) Total long-term obligations under equipment financing facilities and other $ 32,915 $ 35,121 $ 40,407 1 - Effective rates on borrowings are 3.13 2 - Effective rates on borrowings are 3.20 3 - Interest rate of 3.71 3.50 4.00 4 - Interest rate of 6.38 5 - Fixed interest rates ranging from 2.33 3.25 2.33 4.49 6 - Fixed interest rates ranging from 2.72 10.39 Asset-based Line of Credit Facility (“ABL Facility”) On October 1, 2015, the Company entered into a $ 700 670 30 October 1, 2020 2.02 4.00 3.13 332.7 12.6 0.25 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 Consolidated Fixed Charge Ratio must be a minimum of 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 Term Loan On October 1, 2015, the Company entered into a $ 450.0 quarterly 1.1 October 1, 2022 On September 16, 2016, the Company refinanced its Term Loan, lowering the LIBOR floor by 25 basis points and lowering the spread by 25 basis points. 1.6 435.6 Senior Notes The Company also raised $ 300.0 8 6.38 semi-annually October 1, 2023 291.4 Other Information The proceeds from the Senior Secured Credit Facility and Senior Notes were used to provide working capital and funds for other general corporate purposes, to 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 to pay fees and expenses associated with the RSG acquisition. The Company incurred financing costs totaling approximately $ 31.3 The Senior Credit Facility and the previous Term Loan financing arrangements had certain lenders who participated in both arrangements, therefore 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 expensed $ 2.2 0.8

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	9. Commitments and Contingencies Operating 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. For the three months ended December 31, 2016 and 2015, rent expense was $ 14.2 16.1 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’s practice is to request indemnification for any and all known material liabilities of significance 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 Data

Geographic Data	3 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Geographic Data	10. Geographic Data Three Months Ended December 31, 2016 2015 Net sales U.S. $ 960,235 $ 931,343 Canada 41,949 45,137 Total net sales $ 1,002,184 $ 976,480 December 31, September 30, December 31, 2016 2016 2015 Long-lived assets U.S. $ 507,295 $ 527,680 $ 579,649 Canada 12,716 13,374 11,618 Total long-lived assets $ 520,011 $ 541,054 $ 591,267

Fair Value Measurement

Fair Value Measurement	3 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value	11. Fair Value Measurement As of December 31, 2016, 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) as of December 31, 2016, the fair value of the Company’s $ 300.0 320.6

Supplemental Guarantor Informat

Supplemental Guarantor Information	3 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplemental Guarantor Information	12. Supplemental Guarantor Information All of the Senior Notes issued on October 1, 2015 are guaranteed jointly and severally by all of the United States subsidiaries of the Company (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 the SEC’s Regulation S-X. 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. Condensed Consolidating Balance Sheets (Unaudited; In thousands) December 31, 2016 Parent Guarantor Non-Guarantor Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ - $ 83,617 $ 3,606 $ (13,952) $ 73,271 Accounts receivable, net - 467,093 24,162 (1,357) 489,898 Inventories, net - 503,834 24,875 - 528,709 Prepaid expenses and other current assets 2,651 199,305 7,695 - 209,651 Total current assets 2,651 1,253,849 60,338 (15,309) 1,301,529 Intercompany receivable, net - 900,545 - (900,545) - Investments in consolidated subsidiaries 2,915,905 - - (2,915,905) - Deferred income taxes, net 58,561 - - (58,561) - Property and equipment, net 5,250 132,482 9,608 - 147,340 Goodwill - 1,168,575 28,975 - 1,197,550 Intangibles, net - 441,101 3,109 - 444,210 Other assets, net 1,243 268 - - 1,511 Total Assets $ 2,983,610 $ 3,896,820 $ 102,030 $ (3,890,320) $ 3,092,140 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $ 26,354 $ 313,647 $ 12,145 $ (15,309) $ 336,837 Accrued expenses 20,510 141,266 4,703 - 166,479 Current portions of long-term debt 4,500 10,110 - - 14,610 Total current liabilities 51,364 465,023 16,848 (15,309) 517,926 Intercompany payable, net 859,886 - 40,659 (900,545) - Borrowings under revolving lines of credit, net - 330,444 2,235 - 332,679 Long-term debt, net 722,516 - - - 722,516 Deferred income taxes, net - 194,555 266 (58,561) 136,260 Long-term obligations under equipment financing and other, net - 32,869 46 - 32,915 Total liabilities 1,633,766 1,022,891 60,054 (974,415) 1,742,296 Total stockholders' equity 1,349,844 2,873,929 41,976 (2,915,905) 1,349,844 Total Liabilities and Stockholders' Equity $ 2,983,610 $ 3,896,820 $ 102,030 $ (3,890,320) $ 3,092,140 Condensed Consolidating Balance Sheets (Unaudited; In thousands) September 30, 2016 Parent Guarantor Non-Guarantor Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ - $ 37,447 $ 2,876 $ (8,937) $ 31,386 Accounts receivable, net - 593,395 34,710 (1,140) 626,965 Inventories, net - 460,516 20,220 - 480,736 Prepaid expenses and other current assets 3,527 153,681 5,895 - 163,103 Total current assets 3,527 1,245,039 63,701 (10,077) 1,302,190 Intercompany receivable, net - 878,931 - (878,931) - Investments in consolidated subsidiaries 2,891,677 - - (2,891,677) - Deferred income taxes, net 59,567 - - (59,567) - Property and equipment, net 4,626 133,897 10,046 - 148,569 Goodwill - 1,167,905 29,660 - 1,197,565 Intangibles, net - 460,696 3,328 - 464,024 Other assets, net 1,242 269 - - 1,511 Total Assets $ 2,960,639 $ 3,886,737 $ 106,735 $ (3,840,252) $ 3,113,859 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $ 26,630 $ 329,895 $ 14,467 $ (10,077) $ 360,915 Accrued expenses 42,594 114,016 4,503 - 161,113 Current portions of long-term obligations 4,500 10,311 - - 14,811 Total current liabilities 73,724 454,222 18,970 (10,077) 536,839 Intercompany payable, net 840,159 - 38,772 (878,931) - Borrowings under revolving lines of credit, net - 355,087 4,574 - 359,661 Long-term debt, net 722,929 - - - 722,929 Deferred income taxes, net - 194,556 493 (59,567) 135,482 Long-term obligations under equipment financing and other, net - 35,074 47 - 35,121 Total liabilities 1,636,812 1,038,939 62,856 (948,575) 1,790,032 Total stockholders' equity 1,323,827 2,847,798 43,879 (2,891,677) 1,323,827 Total Liabilities and Stockholders' Equity $ 2,960,639 $ 3,886,737 $ 106,735 $ (3,840,252) $ 3,113,859 Condensed Consolidating Balance Sheets (Unaudited; In thousands) December 31, 2015 Parent Guarantor Non-Guarantor Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ - $ 35,829 $ 8,754 $ (12,373) $ 32,210 Accounts receivable, net - 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 Total current assets 4,232 1,089,090 57,501 (12,994) 1,137,829 Intercompany receivable, net - 824,837 - (824,837) - Investments in consolidated subsidiaries 2,719,051 - - (2,719,051) - Deferred income taxes, net 19,032 - 160 (19,192) - 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 $ 3,666,744 $ 97,390 $ (3,576,074) $ 2,934,294 Liabilities and Stockholders' 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 Current portions of long-term obligations 4,500 9,787 - - 14,287 Total current liabilities 25,375 487,470 13,188 (12,994) 513,039 Intercompany payable, net 786,773 - 38,064 (824,837) - Borrowings under revolving lines of credit - 336,000 7,225 - 343,225 Long-term debt, net 722,888 - - - 722,888 Deferred income taxes, net - 119,855 4 (19,192) 100,667 Long-term obligations under equipment financing and other, net 45 43,222 55 - 43,322 Total liabilities 1,535,081 986,547 58,536 (857,023) 1,723,141 Total stockholders' equity 1,211,153 2,680,197 38,854 (2,719,051) 1,211,153 Total Liabilities and Stockholders' Equity $ 2,746,234 $ 3,666,744 $ 97,390 $ (3,576,074) $ 2,934,294 Condensed Consolidating Statements of Operations (Unaudited; In thousands, except share and per share amounts) Three Months Ended December 31, 2016 Parent Guarantor Non-Guarantor Eliminations Consolidated Net sales $ - $ 960,235 $ 41,949 $ - $ 1,002,184 Cost of products sold - 718,534 32,583 - 751,117 Gross profit - 241,701 9,366 - 251,067 Operating expense 8,646 187,073 8,391 - 204,110 Intercompany charges (income) (11,953) 11,399 554 - - Income from operations 3,307 43,229 421 - 46,957 Interest expense, financing costs, and other 15,354 (2,545) 765 - 13,574 Intercompany interest expense (income) (5,593) 5,593 - - - Income (loss) before provision for income taxes (6,454) 40,181 (344) - 33,383 Provision for (benefit from) income taxes (2,854) 15,902 (95) - 12,953 Income before equity in net income of subsidiaries (3,600) 24,279 (249) - 20,430 Equity in net income of subsidiaries 24,030 - - (24,030) - Net income $ 20,430 $ 24,279 $ (249) $ (24,030) $ 20,430 Weighted-average common stock outstanding: Basic 59,943,264 Diluted 60,993,080 Net income per share: Basic $ 0.34 Diluted $ 0.33 Three Months Ended December 31, 2015 Parent Guarantor Non-Guarantor Eliminations Consolidated 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 (loss) from operations (23,325) 48,901 1,268 - 26,844 Interest expense, financing costs, and other 9,874 6,238 144 - 16,256 Intercompany interest expense (income) (3,926) 3,537 389 - - Income (loss) before provision for income taxes (29,273) 39,126 735 - 10,588 Provision for (benefit from) 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 Weighted-average common stock outstanding: Basic 58,972,913 Diluted 59,962,033 Net income per share: Basic $ 0.12 Diluted $ 0.12 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Comprehensive Income (Unaudited; In thousands) Three Months Ended December 31, 2016 Parent Guarantor Non-Guarantor Eliminations Consolidated Net income $ 20,430 $ 24,279 $ (249) $ (24,030) $ 20,430 Other comprehensive income (loss): Foreign currency translation adjustment (1,652) - (1,652) 1,652 (1,652) Total other comprehensive income (loss) (1,652) - (1,652) 1,652 (1,652) Comprehensive income (loss) $ 18,778 $ 24,279 $ (1,901) $ (22,378) $ 18,778 Three Months Ended December 31, 2015 Parent Guarantor Non-Guarantor Eliminations Consolidated 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) (2,469) - (2,469) 2,469 (2,469) Comprehensive income (loss) $ 4,649 $ 26,119 $ (1,929) $ (24,190) $ 4,649 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Cash Flows (Unaudited; In thousands) Three Months Ended December 31, 2016 Parent Guarantor Non-Guarantor Eliminations Consolidated Net cash provided by (used in) operating activities $ (18,908) $ 100,962 $ 1,084 $ (5,015) $ 78,123 Investing Activities Purchases of property and equipment (1,006) (6,073) (201) - (7,280) Acquisition of businesses (1,850) - - - (1,850) Proceeds from the sale of assets - 388 12 - 400 Intercompany activity 19,726 - - (19,726) - Net cash provided by (used in) investing activities 16,870 (5,685) (189) (19,726) (8,730) Financing Activities Borrowings under revolving lines of credit - 352,807 2,250 - 355,057 Repayments under revolving lines of credit - (377,896) (4,499) - (382,395) Repayments under term loan (1,125) - - - (1,125) Borrowings under equipment financing facilities and other - 1,010 - - 1,010 Repayments under equipment financing facilities and other - (3,415) - - (3,415) Proceeds from issuance of common stock 3,460 - - - 3,460 Taxes paid related to net share settlement of equity awards (297) - - - (297) Intercompany activity - (21,613) 1,887 19,726 - Net cash provided by (used in) financing activities 2,038 (49,107) (362) 19,726 (27,705) Effect of exchange rate changes on cash and cash equivalents - - 197 - 197 Net increase (decrease) in cash and cash equivalents - 46,170 730 (5,015) 41,885 Cash and cash equivalents, beginning of period - 37,447 2,876 (8,937) 31,386 Cash and cash equivalents, end of period $ - $ 83,617 $ 3,606 $ (13,952) $ 73,271 Three Months Ended December 31, 2015 Parent Guarantor Non-Guarantor Eliminations Consolidated Net cash provided by (used in) 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 the sale 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 credit - 878,947 11,181 - 890,128 Repayments under revolving lines of credit - (534,470) (14,908) - (549,378) Borrowings under term loan 450,000 - - - 450,000 Repayments under term loan (186,750) - - - (186,750) Borrowings under Senior Notes 300,000 - - - 300,000 Repayments under equipment financing facilities and other - (1,367) - - (1,367) Payment of deferred financing costs (18,890) (8,923) - - (27,813) Proceeds from issuance of common stock 8,984 - - - 8,984 Excess tax benefit from stock-based compensation 1,501 - - - 1,501 Intercompany activity - (437,878) 1,012 436,866 - Net cash provided by (used in) financing activities 554,845 (103,691) (2,715) 436,866 885,305 Effect of exchange rate changes on cash and cash equivalents - - (351) - (351) Net increase (decrease) in cash and cash equivalents - (6,987) 1,703 (8,167) (13,451) Cash and cash equivalents, beginning of period - 42,816 7,051 (4,206) 45,661 Cash and cash equivalents, end of period $ - $ 35,829 $ 8,754 $ (12,373) $ 32,210

Subsequent Events

Subsequent Events	3 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	13. Subsequent Events On January 3, 2017, the Company purchased certain assets of American Building and Roofing, Inc., a distributor of mainly residential roofing and related building products with 7 36 On January 9, 2017, the Company purchased certain assets of Eco Insulation Supply, a distributor of insulation and related accessories with 1 8

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Presentation	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, 2015 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 ended December 31, 2016 are not necessarily indicative of the results to be expected for the twelve months ending September 30, 2017 (fiscal year 2017 or “2017”). The three-month periods ended December 31, 2016 and 2015 had 61 and 62 business days, respectively. 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 2016 (“2016”) Annual Report on Form 10-K for the year ended September 30, 2016.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in these consolidated financial statements and accompanying notes. Significant items subject to such estimates include inventories, purchase price allocations, recoverability of goodwill and intangibles, and income taxes. Actual amounts could differ from those estimates.
Recent Issued Accounting Pronouncements	In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-03, “ Simplifying the Presentation of Debt Issuance Costs 24.1 25.2 30.0 In September 2015, the FASB issued ASU 2015-16, “ Simplifying the Accounting for Measurement-Period Adjustments In November 2015, the FASB issued ASU 2015-17, " Balance Sheet Classification of Deferred Taxes 31.9 . Recent Accounting Pronouncements- Not Yet Adopted In May 2014, the FASB issued ASU 2014-09, “ Revenue from Contracts with Customers . In July 2015, the FASB issued ASU 2015-11, “ Inventory: Simplifying the Measurement of Inventory. . In February 2016, the FASB issued ASU 2016-02, “ Leases In March 2016, the FASB issued ASU 2016-09, “ Compensation - Stock Compensation: Improvements to Employee Share-Based Payment Accounting.” In June 2016, the FASB issued ASU 2016-13, “ Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments.”

Acquisitions (Tables)

Acquisitions (Tables)	3 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	As of September 30, 2016, the Company had finalized the acquisition accounting entries for the RSG acquisition, detailed as follows (in thousands): Cash $ 16,451 Accounts receivable 177,251 Inventory 179,651 Other current assets 50,000 Property, plant, and equipment 55,159 Other intangible assets 382,600 Goodwill 617,477 Current liabilities (252,190) Non-current liabilities (56,949) Total purchase price $ 1,169,450

Net Income per Share (Tables)

Net Income per Share (Tables)	3 Months Ended
	Dec. 31, 2016
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 2016 2015 Weighted-average common shares outstanding, basic 59,943,264 58,972,913 Effect of dilutive securities: Stock options 649,644 748,678 Restricted stock units 400,172 240,442 Weighted-average common shares outstanding, diluted 60,993,080 59,962,033
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 conditions were not met. Three Months Ended 2016 2015 Stock options 561,741 679,995 Restricted stock units 247,559 88,407

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Schedule of Stockholders Equity	Accumulated Additional Other Total Common Stock Paid-in Retained Comprehensive Stockholders' Shares Amount Capital Earnings Income (Loss) Equity Balance as of September 30, 2016 59,890,885 $ 598 $ 694,564 $ 647,322 $ (18,657) $ 1,323,827 Issuance of common stock, net of shares withheld for taxes 139,631 2 3,162 - - 3,164 Stock-based compensation - - 3,816 - - 3,816 Other comprehensive income - - - - (1,393) (1,393) Net income - - - 20,430 - 20,430 Balance as of December 31, 2016 60,030,516 $ 600 $ 701,542 $ 667,752 $ (20,050) $ 1,349,844
Reclassification out of Accumulated Other Comprehensive Income	The following table summarizes the components of and changes in accumulated other comprehensive loss (in thousands): Accumulated Foreign Derivative Other Currency Financial Comprehensive Translation Instruments Loss Balance as of September 30, 2016 $ (18,269) $ (388) $ (18,657) Other comprehensive loss before reclassifications (1,652) - (1,652) Reclassifications out of other comprehensive loss - 259 259 Balance as of December 31, 2016 $ (19,921) $ (129) $ (20,050)

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Dec. 31, 2016
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]
Fair Values of Options, Black-Scholes Option-Pricing Model, Weighted-Average Assumptions	The fair values of the options granted during the three months ended December 31, 2016 were estimated on the dates of grants using the Black-Scholes option-pricing model with the following weighted-average assumptions: Risk-free interest rate 1.97 % Expected volatility 28.83 % Expected life (in years) 5.30 Dividend yield —
Stock Options Outstanding and Activity During the Period	The following table summarizes all stock option activity for the period presented (in thousands, except share, per share, and time period amounts): Weighted-Average Weighted-Average Remaining Aggregate Options Exercise Contractual Term Intrinsic Outstanding Price (Years) Value 1 Balance as of September 30, 2016 2,312,789 $ 25.55 6.3 $ 38,225 Granted 245,818 47.40 Exercised (123,890) 23.75 Canceled (4,147) 26.92 Balance as of December 31, 2016 2,430,570 $ 27.85 6.5 $ 44,620 Vested and expected to vest after December 31, 2016 2,343,728 $ 27.65 6.4 $ 43,465 Exercisable as of December 31, 2016 1,685,273 $ 24.76 5.3 $ 35,922 1 Aggregate intrinsic value as represents the difference between the closing fair value of the underlying common stock and the exercise price of outstanding, in-the-money options on the date of measurement
Stock Option Grants, Vesting, and Exercises	The following table summarizes additional information on stock options for the period presented (in thousands, except per share amounts): Three Months Ended 2016 2015 Weighted-average fair value of stock options granted $ 11.14 $ 12.89 Total fair value of stock options vested 4,884 10,091 Total intrinsic value of stock options exercised 2,750 6,970
Restricted Shares and Units Outstanding and Activity During the Period	The following table summarizes all restricted stock unit activity for the period presented: Weighted-Average RSUs Grant Date Fair Outstanding Value Balance as of September 30, 2016 705,434 $ 34.55 Granted 251,146 47.40 Released (24,283) 36.09 Forfeited (70,360) 36.69 Balance as of December 31, 2016 861,937 $ 38.08 Vested and expected to vest after December 31, 2016 861,697 $ 38.08
Schedule Of Restricted Stock Units Additional Information	The following table summarizes additional information on RSUs for the period presented (in thousands): Three Months Ended 2016 2015 Total fair value of RSUs released $ 876 $ 6 Total intrinsic value of RSUs released 1,093 7

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Changes in goodwill	The following table sets forth the change in the carrying amount of goodwill for the Company during the three months ended December 31, 2016 and 2015, respectively (in thousands): Balance at September 30, 2015 $ 496,415 Acquisition of RSG 617,715 Other acquisitions 50,709 Translation and other adjustments (2,728) Balance at December 31, 2015 $ 1,162,111 Balance at September 30, 2016 $ 1,197,565 Acquisitions 774 Translation and other adjustments (789) Balance at December 31, 2016 $ 1,197,550
Intangibles and Other Assets, Included in Other Long-term Assets	Intangible assets consisted of the following (in thousands, except time period amounts): Weighted- Average Remaining December 31, September 30, December 31, Life 1 2016 2016 2015 (Years) Amortizable intangible assets: Non-compete agreements $ 2,824 $ 3,324 $ 2,824 3.74 Customer relationships 567,157 566,964 542,187 18.07 Trademarks 5,900 5,400 1,100 7.08 Beneficial lease arrangements 960 960 610 10.55 Total amortizable intangible assets 576,841 576,648 546,721 Less: Accumulated amortization (205,681) (185,674) (132,294) Total amortizable intangible assets, net $ 371,160 $ 390,974 $ 414,427 Indefinite lived trademarks 73,050 73,050 73,050 Total intangibles, net $ 444,210 $ 464,024 $ 487,477 1 As of December 31, 2016
Estimated Future Annual Amortization	The following table presents the estimated annual amortization expense for these intangible assets (in thousands): Year Ending September 30, 2017 (Jan - Sept) $ 59,098 2018 64,870 2019 52,747 2020 42,587 2021 33,856 Thereafter 118,002 $ 371,160

Financing Arrangements (Tables)

Financing Arrangements (Tables)	3 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The following table summarizes all financing arrangements the Company has entered into (in thousands): December 31, September 30, December 31, 2016 2016 2015 Senior Secured Credit Facility Revolving Lines of Credit: U.S. Revolver, expires October 1, 2020 1 $ 330,445 $ 355,087 $ 336,000 Canadian Revolver, expires October 1, 2020 2 2,234 4,574 7,225 Term Loan, matures October 1, 2022 3 435,647 436,380 437,298 Total borrowings under Senior Secured Credit Facility 768,326 796,041 780,523 Less: current portion (4,500) (4,500) (4,500) Total long-term borrowings under Senior Secured Credit Facility $ 763,826 $ 791,541 $ 776,023 Senior Notes Senior Notes, matures October 2023 4 291,369 291,049 290,021 Less: current portion - - - Total long-term borrowings under Senior Notes $ 291,369 $ 291,049 $ 290,021 Equipment Financing Facilities and Other Equipment financing facilities, various maturities through September 2021 5 $ 19,188 $ 20,419 $ 24,121 Capital lease obligations, various maturities through November 2021 6 23,837 25,013 26,073 Total obligations under equipment financing facilities and other 43,025 45,432 50,194 Less: current portion (10,110) (10,311) (9,787) Total long-term obligations under equipment financing facilities and other $ 32,915 $ 35,121 $ 40,407 1 - Effective rates on borrowings are 3.13 2 - Effective rates on borrowings are 3.20 3 - Interest rate of 3.71 3.50 4.00 4 - Interest rate of 6.38 5 - Fixed interest rates ranging from 2.33 3.25 2.33 4.49 6 - Fixed interest rates ranging from 2.72 10.39

Geographic Data (Tables)

Geographic Data (Tables)	3 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Schedule Of Geographic Information	The following table summarizes certain geographic information for the periods presented (in thousands): Three Months Ended December 31, 2016 2015 Net sales U.S. $ 960,235 $ 931,343 Canada 41,949 45,137 Total net sales $ 1,002,184 $ 976,480 December 31, September 30, December 31, 2016 2016 2015 Long-lived assets U.S. $ 507,295 $ 527,680 $ 579,649 Canada 12,716 13,374 11,618 Total long-lived assets $ 520,011 $ 541,054 $ 591,267

Supplemental Guarantor Inform29

Supplemental Guarantor Information (Tables)	3 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Consolidated Balance Sheets	BEACON ROOFING SUPPLY, INC. Condensed Consolidating Balance Sheets (Unaudited; In thousands) December 31, 2016 Parent Guarantor Non-Guarantor Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ - $ 83,617 $ 3,606 $ (13,952) $ 73,271 Accounts receivable, net - 467,093 24,162 (1,357) 489,898 Inventories, net - 503,834 24,875 - 528,709 Prepaid expenses and other current assets 2,651 199,305 7,695 - 209,651 Total current assets 2,651 1,253,849 60,338 (15,309) 1,301,529 Intercompany receivable, net - 900,545 - (900,545) - Investments in consolidated subsidiaries 2,915,905 - - (2,915,905) - Deferred income taxes, net 58,561 - - (58,561) - Property and equipment, net 5,250 132,482 9,608 - 147,340 Goodwill - 1,168,575 28,975 - 1,197,550 Intangibles, net - 441,101 3,109 - 444,210 Other assets, net 1,243 268 - - 1,511 Total Assets $ 2,983,610 $ 3,896,820 $ 102,030 $ (3,890,320) $ 3,092,140 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $ 26,354 $ 313,647 $ 12,145 $ (15,309) $ 336,837 Accrued expenses 20,510 141,266 4,703 - 166,479 Current portions of long-term debt 4,500 10,110 - - 14,610 Total current liabilities 51,364 465,023 16,848 (15,309) 517,926 Intercompany payable, net 859,886 - 40,659 (900,545) - Borrowings under revolving lines of credit, net - 330,444 2,235 - 332,679 Long-term debt, net 722,516 - - - 722,516 Deferred income taxes, net - 194,555 266 (58,561) 136,260 Long-term obligations under equipment financing and other, net - 32,869 46 - 32,915 Total liabilities 1,633,766 1,022,891 60,054 (974,415) 1,742,296 Total stockholders' equity 1,349,844 2,873,929 41,976 (2,915,905) 1,349,844 Total Liabilities and Stockholders' Equity $ 2,983,610 $ 3,896,820 $ 102,030 $ (3,890,320) $ 3,092,140 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Balance Sheets (Unaudited; In thousands) September 30, 2016 Parent Guarantor Non-Guarantor Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ - $ 37,447 $ 2,876 $ (8,937) $ 31,386 Accounts receivable, net - 593,395 34,710 (1,140) 626,965 Inventories, net - 460,516 20,220 - 480,736 Prepaid expenses and other current assets 3,527 153,681 5,895 - 163,103 Total current assets 3,527 1,245,039 63,701 (10,077) 1,302,190 Intercompany receivable, net - 878,931 - (878,931) - Investments in consolidated subsidiaries 2,891,677 - - (2,891,677) - Deferred income taxes, net 59,567 - - (59,567) - Property and equipment, net 4,626 133,897 10,046 - 148,569 Goodwill - 1,167,905 29,660 - 1,197,565 Intangibles, net - 460,696 3,328 - 464,024 Other assets, net 1,242 269 - - 1,511 Total Assets $ 2,960,639 $ 3,886,737 $ 106,735 $ (3,840,252) $ 3,113,859 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $ 26,630 $ 329,895 $ 14,467 $ (10,077) $ 360,915 Accrued expenses 42,594 114,016 4,503 - 161,113 Current portions of long-term obligations 4,500 10,311 - - 14,811 Total current liabilities 73,724 454,222 18,970 (10,077) 536,839 Intercompany payable, net 840,159 - 38,772 (878,931) - Borrowings under revolving lines of credit, net - 355,087 4,574 - 359,661 Long-term debt, net 722,929 - - - 722,929 Deferred income taxes, net - 194,556 493 (59,567) 135,482 Long-term obligations under equipment financing and other, net - 35,074 47 - 35,121 Total liabilities 1,636,812 1,038,939 62,856 (948,575) 1,790,032 Total stockholders' equity 1,323,827 2,847,798 43,879 (2,891,677) 1,323,827 Total Liabilities and Stockholders' Equity $ 2,960,639 $ 3,886,737 $ 106,735 $ (3,840,252) $ 3,113,859 BEACON ROOFING SUPPLY, INC. Condensed Consolidating Balance Sheets (Unaudited; In thousands) December 31, 2015 Parent Guarantor Non-Guarantor Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ - $ 35,829 $ 8,754 $ (12,373) $ 32,210 Accounts receivable, net - 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 Total current assets 4,232 1,089,090 57,501 (12,994) 1,137,829 Intercompany receivable, net - 824,837 - (824,837) - Investments in consolidated subsidiaries 2,719,051 - - (2,719,051) - Deferred income taxes, net 19,032 - 160 (19,192) - 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 $ 3,666,744 $ 97,390 $ (3,576,074) $ 2,934,294 Liabilities and Stockholders' 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 Current portions of long-term obligations 4,500 9,787 - - 14,287 Total current liabilities 25,375 487,470 13,188 (12,994) 513,039 Intercompany payable, net 786,773 - 38,064 (824,837) - Borrowings under revolving lines of credit - 336,000 7,225 - 343,225 Long-term debt, net 722,888 - - - 722,888 Deferred income taxes, net - 119,855 4 (19,192) 100,667 Long-term obligations under equipment financing and other, net 45 43,222 55 - 43,322 Total liabilities 1,535,081 986,547 58,536 (857,023) 1,723,141 Total stockholders' equity 1,211,153 2,680,197 38,854 (2,719,051) 1,211,153 Total Liabilities and Stockholders' Equity $ 2,746,234 $ 3,666,744 $ 97,390 $ (3,576,074) $ 2,934,294
Condensed Consolidated Statements of Operations	BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Operations (Unaudited; In thousands, except share and per share amounts) Three Months Ended December 31, 2016 Parent Guarantor Non-Guarantor Eliminations Consolidated Net sales $ - $ 960,235 $ 41,949 $ - $ 1,002,184 Cost of products sold - 718,534 32,583 - 751,117 Gross profit - 241,701 9,366 - 251,067 Operating expense 8,646 187,073 8,391 - 204,110 Intercompany charges (income) (11,953) 11,399 554 - - Income from operations 3,307 43,229 421 - 46,957 Interest expense, financing costs, and other 15,354 (2,545) 765 - 13,574 Intercompany interest expense (income) (5,593) 5,593 - - - Income (loss) before provision for income taxes (6,454) 40,181 (344) - 33,383 Provision for (benefit from) income taxes (2,854) 15,902 (95) - 12,953 Income before equity in net income of subsidiaries (3,600) 24,279 (249) - 20,430 Equity in net income of subsidiaries 24,030 - - (24,030) - Net income $ 20,430 $ 24,279 $ (249) $ (24,030) $ 20,430 Weighted-average common stock outstanding: Basic 59,943,264 Diluted 60,993,080 Net income per share: Basic $ 0.34 Diluted $ 0.33 Three Months Ended December 31, 2015 Parent Guarantor Non-Guarantor Eliminations Consolidated 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 (loss) from operations (23,325) 48,901 1,268 - 26,844 Interest expense, financing costs, and other 9,874 6,238 144 - 16,256 Intercompany interest expense (income) (3,926) 3,537 389 - - Income (loss) before provision for income taxes (29,273) 39,126 735 - 10,588 Provision for (benefit from) 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 Weighted-average common stock outstanding: Basic 58,972,913 Diluted 59,962,033 Net income per share: Basic $ 0.12 Diluted $ 0.12
Condensed Consolidated Statements of Comprehensive Income	BEACON ROOFING SUPPLY, INC. Condensed Consolidating Statements of Comprehensive Income (Unaudited; In thousands) Three Months Ended December 31, 2016 Parent Guarantor Non-Guarantor Eliminations Consolidated Net income $ 20,430 $ 24,279 $ (249) $ (24,030) $ 20,430 Other comprehensive income (loss): Foreign currency translation adjustment (1,652) - (1,652) 1,652 (1,652) Total other comprehensive income (loss) (1,652) - (1,652) 1,652 (1,652) Comprehensive income (loss) $ 18,778 $ 24,279 $ (1,901) $ (22,378) $ 18,778 Three Months Ended December 31, 2015 Parent Guarantor Non-Guarantor Eliminations Consolidated 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) (2,469) - (2,469) 2,469 (2,469) Comprehensive income (loss) $ 4,649 $ 26,119 $ (1,929) $ (24,190) $ 4,649
Condensed Consolidated Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows (Unaudited; In thousands) Three Months Ended December 31, 2016 Parent Guarantor Non-Guarantor Eliminations Consolidated Net cash provided by (used in) operating activities $ (18,908) $ 100,962 $ 1,084 $ (5,015) $ 78,123 Investing Activities Purchases of property and equipment (1,006) (6,073) (201) - (7,280) Acquisition of businesses (1,850) - - - (1,850) Proceeds from the sale of assets - 388 12 - 400 Intercompany activity 19,726 - - (19,726) - Net cash provided by (used in) investing activities 16,870 (5,685) (189) (19,726) (8,730) Financing Activities Borrowings under revolving lines of credit - 352,807 2,250 - 355,057 Repayments under revolving lines of credit - (377,896) (4,499) - (382,395) Repayments under term loan (1,125) - - - (1,125) Borrowings under equipment financing facilities and other - 1,010 - - 1,010 Repayments under equipment financing facilities and other - (3,415) - - (3,415) Proceeds from issuance of common stock 3,460 - - - 3,460 Taxes paid related to net share settlement of equity awards (297) - - - (297) Intercompany activity - (21,613) 1,887 19,726 - Net cash provided by (used in) financing activities 2,038 (49,107) (362) 19,726 (27,705) Effect of exchange rate changes on cash and cash equivalents - - 197 - 197 Net increase (decrease) in cash and cash equivalents - 46,170 730 (5,015) 41,885 Cash and cash equivalents, beginning of period - 37,447 2,876 (8,937) 31,386 Cash and cash equivalents, end of period $ - $ 83,617 $ 3,606 $ (13,952) $ 73,271 Three Months Ended December 31, 2015 Parent Guarantor Non-Guarantor Eliminations Consolidated Net cash provided by (used in) 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 the sale 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 credit - 878,947 11,181 - 890,128 Repayments under revolving lines of credit - (534,470) (14,908) - (549,378) Borrowings under term loan 450,000 - - - 450,000 Repayments under term loan (186,750) - - - (186,750) Borrowings under Senior Notes 300,000 - - - 300,000 Repayments under equipment financing facilities and other - (1,367) - - (1,367) Payment of deferred financing costs (18,890) (8,923) - - (27,813) Proceeds from issuance of common stock 8,984 - - - 8,984 Excess tax benefit from stock-based compensation 1,501 - - - 1,501 Intercompany activity - (437,878) 1,012 436,866 - Net cash provided by (used in) financing activities 554,845 (103,691) (2,715) 436,866 885,305 Effect of exchange rate changes on cash and cash equivalents - - (351) - (351) Net increase (decrease) in cash and cash equivalents - (6,987) 1,703 (8,167) (13,451) Cash and cash equivalents, beginning of period - 42,816 7,051 (4,206) 45,661 Cash and cash equivalents, end of period $ - $ 35,829 $ 8,754 $ (12,373) $ 32,210

Summary of Significant Accoun30

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2016	Sep. 30, 2015
Significant Accounting Policies [Line Items]
Debt Related Commitment Fees and Debt Issuance Costs	$ 24,100	$ 30,000	$ 25,200
Deferred Tax Assets, Net, Noncurrent	$ 0	$ 0	$ 0	$ 31,900

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015
Goodwill	$ 1,197,550	$ 1,197,565	$ 1,162,111	$ 496,415
RSG Acquisition [Member]
Cash		16,451
Accounts receivable		177,251
Inventory		179,651
Other current assets		50,000
Property, plant, and equipment		55,159
Other intangible assets		382,600
Goodwill		617,477
Current liabilities		(252,190)
Non-current liabilities		(56,949)
Total purchase price		$ 1,169,450

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details)	3 Months Ended
	Dec. 31, 2016USD ($)shares	Sep. 30, 2016	Oct. 31, 2015
Business Acquisition [Line Items]
Business Acquisitions Purchase Price Allocation Goodwill Amount	$ 84,800,000
Business Acquisitions Purchase Price Allocation Intangible Assets Other Than Goodwill	60,800,000
Business Combination Good will Tax Deductible Portion	86,100,000
Business Combination, Acquired Receivables, Fair Value	177,300,000
Business Combination, Acquired Receivables, Gross Contractual Amount	185,900,000
Number Of Business Locations		42
Business Acquisition, Goodwill, Expected Tax Deductible Amount	59,800,000
RCI Roofing Supply [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period	$ 23,000,000
Number Of Business Locations	5
Roofing and Insulation Supply [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period	$ 70,000,000
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Number Of Business Locations	20
Number Of States Business Location	13
Statewide Wholesale [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period	$ 15,000,000
Number Of Business Locations	1
Roofing Supply Groups [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Business Combination, Consideration Transferred, Total	$ 1,170,000,000
Payments to Acquire Businesses, Gross	288,200,000
Business Combination, Consideration Transferred, Other	306,800,000
Business Combination, Consideration Transferred, Liabilities Incurred	$ 574,400,000
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Grants In Period | shares	661,349
RSG Acquisition [Member]
Business Acquisition [Line Items]
Number Of Business Locations			85
Number Of States Business Location			25
Atlantic Building Product [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period	$ 5,000,000
Number Of Business Locations	2
Lyf-Tym Building Product [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period	$ 20,000,000
Number Of Business Locations	6
Fox Brothers [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period	$ 35,000,000
Number Of Business Locations	4
Woodfeathers, inc. [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period	$ 30,000,000
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Number Of Business Locations	4
BJ Supply Company [Member]
Business Acquisition [Line Items]
Business Acquisition, sales reported by acquired entity for last annual period	$ 4,000,000
Number Of Business Locations	1

Net Income per Share (Details)

Net Income per Share (Details) - shares	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Weighted-average common shares outstanding, basic	59,943,264	58,972,913
Effect of dilutive securities:
Weighted-average common shares outstanding, diluted	60,993,080	59,962,033
Employee Stock Option [Member]
Effect of dilutive securities:
Weighted Average Number Diluted Shares Outstanding Adjustment	649,644	748,678
Restricted Stock [Member]
Effect of dilutive securities:
Weighted Average Number Diluted Shares Outstanding Adjustment	400,172	240,442

Net Income per Share (Details 1

Net Income per Share (Details 1) - shares	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	561,741	679,995
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	247,559	88,407

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Balance	$ 1,323,827
Issuance of common stock, net of shares withheld for taxes	3,164
Stock-based compensation	3,816
Other comprehensive income	(1,393)
Net income	20,430	$ 7,118
Balance	1,349,844	$ 1,211,153
Common Stock [Member]
Balance	$ 598
Balance (in shares)	59,890,885
Issuance of common stock, net of shares withheld for taxes	$ 2
Issuance of common stock, net of shares withheld for taxes (Shares)	139,631
Stock-based compensation	$ 0
Other comprehensive income	0
Net income	0
Balance	$ 600
Balance (in shares)	60,030,516
Additional Paid-in Capital [Member]
Balance	$ 694,564
Issuance of common stock, net of shares withheld for taxes	3,162
Stock-based compensation	3,816
Other comprehensive income	0
Net income	0
Balance	701,542
Retained Earnings [Member]
Balance	647,322
Issuance of common stock, net of shares withheld for taxes	0
Stock-based compensation	0
Other comprehensive income	0
Net income	20,430
Balance	667,752
Accumulated Other Comprehensive Income (Loss)
Balance	(18,657)
Issuance of common stock, net of shares withheld for taxes	0
Stock-based compensation	0
Other comprehensive income	(1,393)
Net income	0
Balance	$ (20,050)

Stockholders' Equity (Details 1

Stockholders' Equity (Details 1) $ in Thousands	3 Months Ended
	Dec. 31, 2016USD ($)
Foreign Currency Translation
Beginning balance	$ (18,269)
Other comprehensive loss before reclassifications	(1,652)
Reclassifications out of other comprehensive loss	0
Ending balance	(19,921)
Derivative Financial Instruments
Beginning balance	(388)
Other comprehensive loss before reclassifications	0
Reclassifications out of other comprehensive loss	259
Ending balance	(129)
Accumulated Other Comprehensive Loss
Beginning balance	(18,657)
Other comprehensive income before reclassifications	(1,652)
Reclassifications out of other comprehensive loss	259
Ending balance	$ (20,050)

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Details) - shares	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Common Stock (Voting), Shares Authorized	100,000,000	100,000,000	100,000,000
Undesignated Preferred Stock, Shares Authorized	5,000,000	5,000,000	5,000,000
Common Stock (Voting), Issued	60,030,516	59,890,885	59,192,132
Common Stock, Shares, Outstanding	60,030,516	59,890,885	59,192,132
Undesignated Preferred Stock, Issued	0	0	0
Undesignated Preferred Stock, Outstanding	0	0	0

Stock-based Compensation (Detai

Stock-based Compensation (Details)	3 Months Ended
	Dec. 31, 2016
Risk-free interest rate	1.97%
Expected volatility	28.83%
Expected life (in years)	5 years 3 months 18 days
Dividend yield	0.00%

Stock-based Compensation (Det39

Stock-based Compensation (Details 1) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended	12 Months Ended
		Dec. 31, 2016	Sep. 30, 2016
Options Outstanding
Balance as of September 30, 2016		2,312,789
Granted		245,818
Exercised		(123,890)
Canceled		(4,147)
Balance as of December 31, 2016		2,430,570	2,312,789
Vested and expected to vest after December 31, 2016		2,343,728
Exercisable as of December 31, 2016		1,685,273
Weighted-Average Exercise Price
Balance as of September 30, 2016		$ 25.55
Granted		47.40
Exercised		23.75
Canceled		26.92
Balance as of December 31, 2016		27.85	$ 25.55
Vested and expected to vest after December 31, 2016		27.65
Exercisable as of December 31, 2016		$ 24.76
Weighted-Average Remaining Contractual Life
Balance		6 years 6 months	6 years 3 months 18 days
Vested and expected to vest after December 31, 2016		6 years 4 months 24 days
Exercisable as of September December 31, 2016		5 years 3 months 18 days
Aggregate Intrinsic Value
Balance	[1]	$ 44,620	$ 38,225
Vested and expected to vest after December 31, 2016	[1]	43,465
Exercisable as of December 31, 2016	[1]	$ 35,922
[1]	Aggregate intrinsic value as represents the difference between the closing fair value of the underlying common stock and the exercise price of outstanding, in-the-money options on the date of measurement

Stock-based Compensation (Det40

Stock-based Compensation (Details 2) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Weighted-average fair value of stock options granted	$ 11.14	$ 12.89
Total fair value of stock options vested	$ 4,884	$ 10,091
Total intrinsic value of stock options exercised	$ 2,750	$ 6,970

Stock-based Compensation (Det41

Stock-based Compensation (Details 3) - Restricted Stock Units (RSUs) [Member]	3 Months Ended
	Dec. 31, 2016$ / sharesshares
Outstanding
Balance as of September 30, 2016 | shares	705,434
Granted | shares	251,146
Released | shares	(24,283)
Forfeited | shares	(70,360)
Balance as of December 31, 2016 | shares	861,937
Vested and expected to vest after December 31, 2016 | shares	861,697
Weighted - Average Grant Date Fair Value
Balance at September 30, 2016 | $ / shares	$ 34.55
Granted | $ / shares	47.40
Released | $ / shares	36.09
Forfeited | $ / shares	36.69
Balance as of December 31, 2016 | $ / shares	38.08
Vested and expected to vest after December 31, 2016 | $ / shares	$ 38.08

Stock-based Compensation (Det42

Stock-based Compensation (Details 4) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Share-Based Compensation Arrangement By Share-Based Payment Award [Line Items]
Total fair value of RSUs released	$ 876	$ 6
Total intrinsic value of RSUs released	$ 1,093	$ 7

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Feb. 09, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation number of shares authorized			5,000,000
Stock-based compensation number of shares available for awards	4,187,115
Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of shares that will vest	100.00%
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 1.3	$ 6.1
Non Qualified Options Expire	10 years
Total unrecognized compensation cost related to unvested stock	$ 5.5
Total unrecognized compensation cost related to unvested stock, expected weighted-average period of recognition	2 years 3 months 18 days
Stock Options | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of shares that will vest	150.00%
Stock Options | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of shares that will vest	0.00%
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 2.5	$ 1.1
Total unrecognized compensation cost related to unvested stock	$ 19.4
Total unrecognized compensation cost related to unvested stock, expected weighted-average period of recognition	2 years 4 months 24 days

Goodwill and Intangible Asset44

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Beginning balance	$ 1,197,565	$ 496,415
Acquisition of RSG	774	617,715
Other acquisitions		50,709
Translation and other adjustments	(789)	(2,728)
Ending balance	$ 1,197,550	$ 1,162,111

Goodwill and Intangible Asset45

Goodwill and Intangible Assets (Details 1) - USD ($) $ in Thousands		3 Months Ended
		Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Amortizable intangible assets [Line Items]
Total amortizable intangible assets		$ 576,841	$ 576,648	$ 546,721
Less: Accumulated amortization		(205,681)	(185,674)	(132,294)
Total amortizable intangible assets, net		371,160	390,974	414,427
Indefinite lived trademarks		73,050	73,050	73,050
Total intangibles, net		444,210	464,024	487,477
Noncompete Agreements [Member]
Amortizable intangible assets [Line Items]
Total amortizable intangible assets		$ 2,824	3,324	2,824
Finite-Lived Intangible Asset, Useful Life	[1]	3 years 8 months 26 days
Customer Relationships [Member]
Amortizable intangible assets [Line Items]
Total amortizable intangible assets		$ 567,157	566,964	542,187
Finite-Lived Intangible Asset, Useful Life	[1]	18 years 25 days
Trademarks [Member]
Amortizable intangible assets [Line Items]
Total amortizable intangible assets		$ 5,900	5,400	1,100
Finite-Lived Intangible Asset, Useful Life	[1]	7 years 29 days
Beneficial Lease Arrangements [Member]
Amortizable intangible assets [Line Items]
Total amortizable intangible assets		$ 960	$ 960	$ 610
Finite-Lived Intangible Asset, Useful Life	[1]	10 years 6 months 18 days
[1]	As of December 31, 2016

Goodwill and Intangible Asset46

Goodwill and Intangible Assets (Details 2) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Year Ending September 30,
2017 (Jan - Sept)	$ 59,098
2,018	64,870
2,019	52,747
2,020	42,587
2,021	33,856
Thereafter	118,002
Total amortizable intangible assets, net	$ 371,160	$ 390,974	$ 414,427

Goodwill and Intangible Asset47

Goodwill and Intangible Assets - Additional Information (Details) - USD ($) $ in Millions		3 Months Ended			12 Months Ended
		Dec. 31, 2016		Dec. 31, 2015	Sep. 30, 2016
Goodwill And Intangible Assets [Line Items]
Amortization of Intangible Assets		$ 20.1	[1]	$ 15.1
Finite-lived Intangible Assets Acquired		0.4
Indefinite-lived Intangible Assets Acquired		$ 442.6
Customer Relationships [Member]
Goodwill And Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	[2]	18 years 25 days
Finite-lived Intangible Assets Acquired		$ 375
Trade Names [Member]
Goodwill And Intangible Assets [Line Items]
Indefinite-lived Intangible Assets Acquired		$ 4.3
Trademarks [Member]
Goodwill And Intangible Assets [Line Items]
Indefinite-lived Intangible Assets Acquired					$ 63.3
Minimum [Member]
Goodwill And Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life		1 year
Maximum [Member]
Goodwill And Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life		20 years
Weighted Average [Member]
Goodwill And Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life		17 years 10 months 24 days
[1]	As of September 30, 2016
[2]	As of December 31, 2016

Financing Arrangements (Details

Financing Arrangements (Details) - USD ($) $ in Thousands		Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Long-term debt, net of current		$ 722,516	$ 722,929	$ 722,888
Senior Secured Credit Facility [Member]
Total borrowings under Senior Secured Credit Facility		768,326	796,041	780,523
Less: current portion		(4,500)	(4,500)	(4,500)
Total long-term borrowings under Senior Secured Credit Facility		763,826	791,541	776,023
Senior Notes [Member]
Total long-term borrowings under Senior Secured Credit Facility		300,000	300,000
Total	[1]	291,369	291,049	290,021
Less: current portion		0	0	0
Long-term debt, net of current		291,369	291,049	290,021
US Revolver 1 [Member] | Senior Secured Credit Facility [Member]
Total borrowings under Senior Secured Credit Facility	[2]	330,445	355,087	336,000
Canada Revolver 1 [Member] | Senior Secured Credit Facility [Member]
Total borrowings under Senior Secured Credit Facility	[3]	2,234	4,574	7,225
Term Loan 1 [Member] | Senior Secured Credit Facility [Member]
Total borrowings under Senior Secured Credit Facility	[4]	435,647	436,380	437,298
Equipment Financing Facilities 1 [Member]
Total obligations under equipment financing facilities other	[5]	19,188	20,419	24,121
Equipment Financing Facilities 2 [Member]
Total obligations under equipment financing facilities other	[6]	23,837	25,013	26,073
Equipment Financing Facilities [Member]
Total obligations under equipment financing facilities other		43,025	45,432	50,194
Less: current portion		(10,110)	(10,311)	(9,787)
Total long-term obligations under equipment financing facilities other		$ 32,915	$ 35,121	$ 40,407
[1]	Interest rate of 6.38% as of December 31, 2016, September 30, 2016 and December 31, 2015
[2]	Effective rates on borrowings are 3.13% as of December 31, 2016; 2.90% as of September 30, 2016 and December 31, 2015
[3]	Effective rates on borrowings are 3.20% as of December 31, 2016, September 30, 2016, and December 31, 2015
[4]	Interest rate of 3.71% as of December 31, 2016; 3.50% as of September 30, 2016; 4.00% as of December 31, 2015
[5]	Fixed interest rates ranging from 2.33% to 3.25% as of December 31, 2016 and September 30, 2016; 2.33% to 4.49% as of December 31, 2015
[6]	Fixed interest rates ranging from 2.72% to 10.39% as of December 31, 2016, September 30, 2016, and December 31, 2015

Financing Arrangements (Detai49

Financing Arrangements (Details) (Parenthetical)	3 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Senior Notes [Member]
Line of Credit Facility, Interest Rate at Period End	6.38%	6.38%	6.38%
Line of Credit Facility, Expiration Date	Oct. 1, 2023
US Revolver 1 [Member]
Line of Credit Facility, Interest Rate at Period End	3.13%	2.90%	2.90%
Line of Credit Facility, Expiration Date	Oct. 1, 2020
Canada Revolver 1 [Member]
Line of Credit Facility, Interest Rate at Period End	3.20%	3.20%	3.20%
Line of Credit Facility, Expiration Date	Oct. 1, 2020
Term Loan 1 [Member]
Line of Credit Facility, Interest Rate at Period End	3.71%	3.50%	4.00%
Line of Credit Facility, Expiration Date	Oct. 1, 2022
Equipment Financing Facilities 1 [Member]
Line of Credit Facility, Expiration Date	Sep. 1, 2021
Equipment Financing Facilities 1 [Member] | Maximum [Member]
Line of Credit Facility, Interest Rate at Period End	3.25%	3.25%	4.49%
Equipment Financing Facilities 1 [Member] | Minimum [Member]
Line of Credit Facility, Interest Rate at Period End	2.33%	2.33%	2.33%
Equipment Financing Facilities 2 [Member]
Line of Credit Facility, Expiration Date	Nov. 1, 2021
Equipment Financing Facilities 2 [Member] | Maximum [Member]
Line of Credit Facility, Interest Rate at Period End	10.39%	10.39%	10.39%
Equipment Financing Facilities 2 [Member] | Minimum [Member]
Line of Credit Facility, Interest Rate at Period End	2.72%	2.72%	2.72%

Financing Arrangements - Additi

Financing Arrangements - Additional Information (Details) - USD ($) $ in Thousands		Oct. 02, 2015	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2016
Line of credit facility, unused fees			0.25%
Debt instrument, amount outstanding			$ 12,600
Line of Credit Facility, Maximum Borrowing Capacity		$ 1,450,000
Debt Related Commitment Fees and Debt Issuance Costs			24,100	$ 30,000	$ 25,200
Amortization of Debt Issuance Costs					1,600
Revolving Credit Facility [Member]
Long-term Line of Credit			$ 332,700
Line of Credit Facility, Interest Rate at Period End		3.13%
Debt Instrument, Maturity Date		Oct. 1, 2022
Debt Instrument, Covenant Description			There is one financial covenant under the ABL Facility, which is a Consolidated Fixed Charge Ratio. As defined in the ABL Facility, the Companys Consolidated Fixed Charge Ratio must be a minimum of 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
ABL Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 700,000
Proceeds from Lines of Credit		350,000
Senior Notes [Member]
Line of Credit Facility, Interest Rate at Period End			6.38%
Long-term Debt, Total	[1]		$ 291,369	$ 290,021	291,049
Debt Instrument, Term			8 years
Senior Notes Payable, Net Of Current Portion			$ 300,000		$ 300,000
Debt Instrument, Maturity Date			Oct. 1, 2023
Debt Instrument, Frequency of Periodic Payment			semi-annually
Senior Notes [Member] | New Senior Credit Facilities [Member]
Long-term Debt, Total			$ 31,300
Gains (Losses) on Extinguishment of Debt			800
Debt Related Commitment Fees and Debt Issuance Costs			2,200
Term Loan B Facility [Member]
Long-term Line of Credit		450,000
Long-term Debt, Total		$ 450,000
Term Loan [Member]
Long-term Debt, Total			$ 435,600
Debt Instrument, Maturity Date		Oct. 1, 2020
Debt Instrument, Description Of Change In Interest Rate					lowering the LIBOR floor by 25 basis points and lowering the spread by 25 basis points.
Debt Instrument, Frequency of Periodic Payment			quarterly
Debt Instrument, Periodic Payment			$ 1,100
Maximum [Member] | Revolving Credit Facility [Member]
Debt Instrument, Interest Rate, Stated Percentage			4.00%
Minimum [Member] | Revolving Credit Facility [Member]
Debt Instrument, Interest Rate, Stated Percentage			2.02%
US Revolver [Member]
Long-term Line of Credit		$ 670,000
Canada Revolver [Member]
Long-term Line of Credit		$ 30,000
[1]	Interest rate of 6.38% as of December 31, 2016, September 30, 2016 and December 31, 2015

Commitments and Contingencies A

Commitments and Contingencies Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating Leases, Rent Expense, Net, Total	$ 14.2	$ 16.1

Geographic Data (Details)

Geographic Data (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2016
Segment Reporting Information [Line Items]
Net sales	$ 1,002,184	$ 976,480
Long-lived assets	147,340	145,607	$ 148,569
Canada [Member]
Segment Reporting Information [Line Items]
Net sales	41,949	45,137
Long-lived assets	12,716	11,618	13,374
U.S. [Member]
Segment Reporting Information [Line Items]
Net sales	960,235	931,343
Long-lived assets	$ 507,295	$ 579,649	$ 527,680

Fair Value Measurement - Additi

Fair Value Measurement - Additional Information (Details) - Senior Notes [Member] - USD ($) $ in Millions	Dec. 31, 2016	Sep. 30, 2016
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Senior Notes Payable, Net Of Current Portion	$ 300	$ 300
Fair Value, Inputs, Level 2 [Member]
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Senior Notes Payable, Net Of Current Portion	300
Long-term Debt, Fair Value	$ 320.6

Supplemental Guarantor Inform54

Supplemental Guarantor Information (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015
Current assets:
Cash and cash equivalents	$ 73,271	$ 31,386	$ 32,210	$ 45,661
Accounts receivable, net	489,898	626,965	489,172
Inventories, net	528,709	480,736	466,063
Prepaid expenses and other current assets	209,651	163,103	150,384
Total current assets	1,301,529	1,302,190	1,137,829
Intercompany receivable, net	0	0	0
Investments in consolidated subsidiaries	0	0	0
Deferred income taxes, net	0	0	0	31,900
Property and equipment, net	147,340	148,569	145,607
Goodwill	1,197,550	1,197,565	1,162,111	$ 496,415
Intangibles, net	444,210	464,024	487,477
Other assets, net	1,511	1,511	1,270
Total Assets	3,092,140	3,113,859	2,934,294
Current liabilities:
Accounts payable	336,837	360,915	347,205
Accrued expenses	166,479	161,113	151,547
Current portions of long-term debt	14,610	14,811	14,287
Total current liabilities	517,926	536,839	513,039
Intercompany payable, net	0	0	0
Borrowings under revolving lines of credit, net	332,679	359,661	343,225
Long-term debt, net	722,516	722,929	722,888
Deferred income taxes, net	136,260	135,482	100,667
Long-term obligations under equipment financing and other, net	32,915	35,121	43,322
Total liabilities	1,742,296	1,790,032	1,723,141
Total stockholders' equity	1,349,844	1,323,827	1,211,153
Total Liabilities and Stockholders' Equity	3,092,140	3,113,859	2,934,294
Parent Company [Member]
Current assets:
Cash and cash equivalents	0	0	0
Accounts receivable, net	0	0	0
Inventories, net	0	0	0
Prepaid expenses and other current assets	2,651	3,527	4,232
Total current assets	2,651	3,527	4,232
Intercompany receivable, net	0	0	0
Investments in consolidated subsidiaries	2,915,905	2,891,677	2,719,051
Deferred income taxes, net	58,561	59,567	19,032
Property and equipment, net	5,250	4,626	2,687
Goodwill	0	0	0
Intangibles, net	0	0	0
Other assets, net	1,243	1,242	1,232
Total Assets	2,983,610	2,960,639	2,746,234
Current liabilities:
Accounts payable	26,354	26,630	19,364
Accrued expenses	20,510	42,594	1,511
Current portions of long-term debt	4,500	4,500	4,500
Total current liabilities	51,364	73,724	25,375
Intercompany payable, net	859,886	840,159	786,773
Borrowings under revolving lines of credit, net	0	0	0
Long-term debt, net	722,516	722,929	722,888
Deferred income taxes, net	0	0	0
Long-term obligations under equipment financing and other, net	0	0	45
Total liabilities	1,633,766	1,636,812	1,535,081
Total stockholders' equity	1,349,844	1,323,827	1,211,153
Total Liabilities and Stockholders' Equity	2,983,610	2,960,639	2,746,234
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	83,617	37,447	35,829
Accounts receivable, net	467,093	593,395	466,415
Inventories, net	503,834	460,516	447,120
Prepaid expenses and other current assets	199,305	153,681	139,726
Total current assets	1,253,849	1,245,039	1,089,090
Intercompany receivable, net	900,545	878,931	824,837
Investments in consolidated subsidiaries	0	0	0
Deferred income taxes, net	0	0	0
Property and equipment, net	132,482	133,897	134,935
Goodwill	1,168,575	1,167,905	1,134,000
Intangibles, net	441,101	460,696	483,844
Other assets, net	268	269	38
Total Assets	3,896,820	3,886,737	3,666,744
Current liabilities:
Accounts payable	313,647	329,895	333,072
Accrued expenses	141,266	114,016	144,611
Current portions of long-term debt	10,110	10,311	9,787
Total current liabilities	465,023	454,222	487,470
Intercompany payable, net	0	0	0
Borrowings under revolving lines of credit, net	330,444	355,087	336,000
Long-term debt, net	0	0	0
Deferred income taxes, net	194,555	194,556	119,855
Long-term obligations under equipment financing and other, net	32,869	35,074	43,222
Total liabilities	1,022,891	1,038,939	986,547
Total stockholders' equity	2,873,929	2,847,798	2,680,197
Total Liabilities and Stockholders' Equity	3,896,820	3,886,737	3,666,744
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	3,606	2,876	8,754
Accounts receivable, net	24,162	34,710	23,378
Inventories, net	24,875	20,220	18,943
Prepaid expenses and other current assets	7,695	5,895	6,426
Total current assets	60,338	63,701	57,501
Intercompany receivable, net	0	0	0
Investments in consolidated subsidiaries	0	0	0
Deferred income taxes, net	0	0	160
Property and equipment, net	9,608	10,046	7,985
Goodwill	28,975	29,660	28,111
Intangibles, net	3,109	3,328	3,633
Other assets, net	0	0	0
Total Assets	102,030	106,735	97,390
Current liabilities:
Accounts payable	12,145	14,467	7,763
Accrued expenses	4,703	4,503	5,425
Current portions of long-term debt	0	0	0
Total current liabilities	16,848	18,970	13,188
Intercompany payable, net	40,659	38,772	38,064
Borrowings under revolving lines of credit, net	2,235	4,574	7,225
Long-term debt, net	0	0	0
Deferred income taxes, net	266	493	4
Long-term obligations under equipment financing and other, net	46	47	55
Total liabilities	60,054	62,856	58,536
Total stockholders' equity	41,976	43,879	38,854
Total Liabilities and Stockholders' Equity	102,030	106,735	97,390
Eliminations and Other [Member]
Current assets:
Cash and cash equivalents	(13,952)	(8,937)	(12,373)
Accounts receivable, net	(1,357)	(1,140)	(621)
Inventories, net	0	0	0
Prepaid expenses and other current assets	0	0	0
Total current assets	(15,309)	(10,077)	(12,994)
Intercompany receivable, net	(900,545)	(878,931)	(824,837)
Investments in consolidated subsidiaries	(2,915,905)	(2,891,677)	(2,719,051)
Deferred income taxes, net	(58,561)	(59,567)	(19,192)
Property and equipment, net	0	0	0
Goodwill	0	0	0
Intangibles, net	0	0	0
Other assets, net	0	0	0
Total Assets	(3,890,320)	(3,840,252)	(3,576,074)
Current liabilities:
Accounts payable	(15,309)	(10,077)	(12,994)
Accrued expenses	0	0	0
Current portions of long-term debt	0	0	0
Total current liabilities	(15,309)	(10,077)	(12,994)
Intercompany payable, net	(900,545)	(878,931)	(824,837)
Borrowings under revolving lines of credit, net	0	0	0
Long-term debt, net	0	0	0
Deferred income taxes, net	(58,561)	(59,567)	(19,192)
Long-term obligations under equipment financing and other, net	0	0	0
Total liabilities	(974,415)	(948,575)	(857,023)
Total stockholders' equity	(2,915,905)	(2,891,677)	(2,719,051)
Total Liabilities and Stockholders' Equity	$ (3,890,320)	$ (3,840,252)	$ (3,576,074)

Supplemental Guarantor Inform55

Supplemental Guarantor Information (Details 1) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Net sales	$ 1,002,184	$ 976,480
Cost of products sold	751,117	743,292
Gross profit	251,067	233,188
Operating expense	204,110	206,344
Intercompany charges (income)	0	0
Income from operations	46,957	26,844
Interest expense, financing costs, and other	13,574	16,256
Intercompany interest expense (income)	0	0
Income (loss) before provision for income taxes	33,383	10,588
Provision for (benefit from) income taxes	12,953	3,470
Income before equity in net income of subsidiaries	20,430	7,118
Equity in net income of subsidiaries	0	0
Net income	$ 20,430	$ 7,118
Weighted-average common stock outstanding:
Basic	59,943,264	58,972,913
Diluted	60,993,080	59,962,033
Net income per share:
Basic	$ 0.34	$ 0.12
Diluted	$ 0.33	$ 0.12
Parent Company [Member]
Net sales	$ 0	$ 0
Cost of products sold	0	0
Gross profit	0	0
Operating expense	8,646	31,172
Intercompany charges (income)	(11,953)	(7,847)
Income from operations	3,307	(23,325)
Interest expense, financing costs, and other	15,354	9,874
Intercompany interest expense (income)	(5,593)	(3,926)
Income (loss) before provision for income taxes	(6,454)	(29,273)
Provision for (benefit from) income taxes	(2,854)	(9,732)
Income before equity in net income of subsidiaries	(3,600)	(19,541)
Equity in net income of subsidiaries	24,030	26,659
Net income	20,430	7,118
Guarantor Subsidiaries [Member]
Net sales	960,235	931,484
Cost of products sold	718,534	708,383
Gross profit	241,701	223,101
Operating expense	187,073	167,014
Intercompany charges (income)	11,399	7,186
Income from operations	43,229	48,901
Interest expense, financing costs, and other	(2,545)	6,238
Intercompany interest expense (income)	5,593	3,537
Income (loss) before provision for income taxes	40,181	39,126
Provision for (benefit from) income taxes	15,902	13,007
Income before equity in net income of subsidiaries	24,279	26,119
Equity in net income of subsidiaries	0	0
Net income	24,279	26,119
Non-Guarantor Subsidiaries [Member]
Net sales	41,949	45,137
Cost of products sold	32,583	35,050
Gross profit	9,366	10,087
Operating expense	8,391	8,158
Intercompany charges (income)	554	661
Income from operations	421	1,268
Interest expense, financing costs, and other	765	144
Intercompany interest expense (income)	0	389
Income (loss) before provision for income taxes	(344)	735
Provision for (benefit from) income taxes	(95)	195
Income before equity in net income of subsidiaries	(249)	540
Equity in net income of subsidiaries	0	0
Net income	(249)	540
Eliminations and Other [Member]
Net sales	0	(141)
Cost of products sold	0	(141)
Gross profit	0	0
Operating expense	0	0
Intercompany charges (income)	0	0
Income from operations	0	0
Interest expense, financing costs, and other	0	0
Intercompany interest expense (income)	0	0
Income (loss) before provision for income taxes	0	0
Provision for (benefit from) income taxes	0	0
Income before equity in net income of subsidiaries	0	0
Equity in net income of subsidiaries	(24,030)	(26,659)
Net income	$ (24,030)	$ (26,659)

Supplemental Guarantor Inform56

Supplemental Guarantor Information (Details 2) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Net income	$ 20,430	$ 7,118
Other comprehensive income (loss):
Foreign currency translation adjustment	(1,652)	(2,469)
Total other comprehensive income (loss)	(1,652)	(2,469)
Comprehensive income (loss)	18,778	4,649
Parent Company [Member]
Net income	20,430	7,118
Other comprehensive income (loss):
Foreign currency translation adjustment	(1,652)	(2,469)
Total other comprehensive income (loss)	(1,652)	(2,469)
Comprehensive income (loss)	18,778	4,649
Guarantor Subsidiaries [Member]
Net income	24,279	26,119
Other comprehensive income (loss):
Foreign currency translation adjustment	0	0
Total other comprehensive income (loss)	0	0
Comprehensive income (loss)	24,279	26,119
Non-Guarantor Subsidiaries [Member]
Net income	(249)	540
Other comprehensive income (loss):
Foreign currency translation adjustment	(1,652)	(2,469)
Total other comprehensive income (loss)	(1,652)	(2,469)
Comprehensive income (loss)	(1,901)	(1,929)
Eliminations and Other [Member]
Net income	(24,030)	(26,659)
Other comprehensive income (loss):
Foreign currency translation adjustment	1,652	2,469
Total other comprehensive income (loss)	1,652	2,469
Comprehensive income (loss)	$ (22,378)	$ (24,190)

Supplemental Guarantor Inform57

Supplemental Guarantor Information (Details 3) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Net cash provided by (used in) operating activities	$ 78,123	$ 44,675
Investing Activities
Purchases of property and equipment	(7,280)	(2,153)
Acquisition of businesses	(1,850)	(941,156)
Proceeds from the sale of assets	400	229
Intercompany activity	0	0
Net cash provided by (used in) investing activities	(8,730)	(943,080)
Financing Activities
Borrowings under revolving lines of credit	355,057	890,128
Repayments under revolving lines of credit	(382,395)	(549,378)
Borrowings under term loan	0	450,000
Repayments under term loan	(1,125)	(186,750)
Borrowings under Senior Notes	0	300,000
Borrowings under equipment financing facilities and other	1,010	0
Repayments under equipment financing facilities and other	(3,415)	(1,367)
Payment of deferred financing costs	0	(27,813)
Proceeds from issuance of common stock	3,460	8,984
Taxes paid related to net share settlement of equity awards	(297)	0
Excess tax benefit from stock-based compensation	0	1,501
Intercompany activity	0	0
Net cash provided by (used in) financing activities	(27,705)	885,305
Effect of exchange rate changes on cash and cash equivalents	197	(351)
Net increase (decrease) in cash and cash equivalents	41,885	(13,451)
Cash and cash equivalents, beginning of period	31,386	45,661
Cash and cash equivalents, end of period	73,271	32,210
Parent Company [Member]
Net cash provided by (used in) operating activities	(18,908)	(49,989)
Investing Activities
Purchases of property and equipment	(1,006)	(566)
Acquisition of businesses	(1,850)	(941,156)
Proceeds from the sale of assets	0	0
Intercompany activity	19,726	436,866
Net cash provided by (used in) investing activities	16,870	(504,856)
Financing Activities
Borrowings under revolving lines of credit	0	0
Repayments under revolving lines of credit	0	0
Borrowings under term loan		450,000
Repayments under term loan	(1,125)	(186,750)
Borrowings under Senior Notes		300,000
Borrowings under equipment financing facilities and other	0
Repayments under equipment financing facilities and other	0	0
Payment of deferred financing costs		(18,890)
Proceeds from issuance of common stock	3,460	8,984
Taxes paid related to net share settlement of equity awards	(297)
Excess tax benefit from stock-based compensation		1,501
Intercompany activity	0	0
Net cash provided by (used in) financing activities	2,038	554,845
Effect of exchange rate changes on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	0	0
Cash and cash equivalents, beginning of period	0	0
Cash and cash equivalents, end of period	0	0
Guarantor Subsidiaries [Member]
Net cash provided by (used in) operating activities	100,962	98,053
Investing Activities
Purchases of property and equipment	(6,073)	(1,578)
Acquisition of businesses	0	0
Proceeds from the sale of assets	388	229
Intercompany activity	0	0
Net cash provided by (used in) investing activities	(5,685)	(1,349)
Financing Activities
Borrowings under revolving lines of credit	352,807	878,947
Repayments under revolving lines of credit	(377,896)	(534,470)
Borrowings under term loan		0
Repayments under term loan	0	0
Borrowings under Senior Notes		0
Borrowings under equipment financing facilities and other	1,010
Repayments under equipment financing facilities and other	(3,415)	(1,367)
Payment of deferred financing costs		(8,923)
Proceeds from issuance of common stock	0	0
Taxes paid related to net share settlement of equity awards	0
Excess tax benefit from stock-based compensation		0
Intercompany activity	(21,613)	(437,878)
Net cash provided by (used in) financing activities	(49,107)	(103,691)
Effect of exchange rate changes on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	46,170	(6,987)
Cash and cash equivalents, beginning of period	37,447	42,816
Cash and cash equivalents, end of period	83,617	35,829
Non-Guarantor Subsidiaries [Member]
Net cash provided by (used in) operating activities	1,084	4,778
Investing Activities
Purchases of property and equipment	(201)	(9)
Acquisition of businesses	0	0
Proceeds from the sale of assets	12	0
Intercompany activity	0	0
Net cash provided by (used in) investing activities	(189)	(9)
Financing Activities
Borrowings under revolving lines of credit	2,250	11,181
Repayments under revolving lines of credit	(4,499)	(14,908)
Borrowings under term loan		0
Repayments under term loan	0	0
Borrowings under Senior Notes		0
Borrowings under equipment financing facilities and other	0
Repayments under equipment financing facilities and other	0	0
Payment of deferred financing costs		0
Proceeds from issuance of common stock	0	0
Taxes paid related to net share settlement of equity awards	0
Excess tax benefit from stock-based compensation		0
Intercompany activity	1,887	1,012
Net cash provided by (used in) financing activities	(362)	(2,715)
Effect of exchange rate changes on cash and cash equivalents	197	(351)
Net increase (decrease) in cash and cash equivalents	730	1,703
Cash and cash equivalents, beginning of period	2,876	7,051
Cash and cash equivalents, end of period	3,606	8,754
Eliminations and Other [Member]
Net cash provided by (used in) operating activities	(5,015)	(8,167)
Investing Activities
Purchases of property and equipment	0	0
Acquisition of businesses	0	0
Proceeds from the sale of assets	0	0
Intercompany activity	(19,726)	(436,866)
Net cash provided by (used in) investing activities	(19,726)	(436,866)
Financing Activities
Borrowings under revolving lines of credit	0	0
Repayments under revolving lines of credit	0	0
Borrowings under term loan		0
Repayments under term loan	0	0
Borrowings under Senior Notes		0
Borrowings under equipment financing facilities and other	0
Repayments under equipment financing facilities and other	0	0
Payment of deferred financing costs		0
Proceeds from issuance of common stock	0	0
Taxes paid related to net share settlement of equity awards	0
Excess tax benefit from stock-based compensation		0
Intercompany activity	19,726	436,866
Net cash provided by (used in) financing activities	19,726	436,866
Effect of exchange rate changes on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	(5,015)	(8,167)
Cash and cash equivalents, beginning of period	(8,937)	(4,206)
Cash and cash equivalents, end of period	$ (13,952)	$ (12,373)

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - Subsequent Event [Member] $ in Millions	Jan. 09, 2017USD ($)	Jan. 03, 2017USD ($)
American Building and Roofing, Inc [Member]
Number Of Branches		7
Revenues		$ 36
Eco Insulation Supply [Member]
Number Of Branches	1
Revenues	$ 8