Learning Tree International (LTRE) 10-Q 13 Feb 14 2014 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Jan. 03, 2014	Aug. 02, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'LEARNING TREE INTERNATIONAL, INC.	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--09-26	'
Entity Common Stock, Shares Outstanding	'	13,222,539
Amendment Flag	'false	'
Entity Central Index Key	'0001002037	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	3-Jan-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) (USD $)	Jan. 03, 2014	Sep. 27, 2013
In Thousands, unless otherwise specified
Current Assets:	'	'
Cash and cash equivalents	$27,815	$26,583
Trade accounts receivable, net	11,669	14,057
Income tax receivable	738	921
Prepaid expenses	3,355	3,383
Other current assets	1,978	1,848
Total current assets	45,555	46,792
Equipment, Property and Leasehold Improvements:	'	'
Education and office equipment	38,961	38,586
Transportation equipment	201	200
Property and leasehold improvements	28,032	28,002
	67,194	66,788
Less: accumulated depreciation and amortization	-51,515	-50,090
	15,679	16,698
Restricted interest-bearing investments	4,223	4,175
Deferred income taxes	470	466
Other assets	839	831
Total assets	66,766	68,962
Current Liabilities:	'	'
Trade accounts payable	6,318	7,309
Deferred revenues	28,287	29,780
Accrued payroll, benefits and related taxes	3,933	4,167
Other accrued liabilities	1,942	2,178
Income taxes payable	154	0
Current portion of deferred facilities rent and other	1,605	1,663
Total current liabilities	42,239	45,097
Asset retirement obligations	2,052	2,004
Deferred income taxes	280	284
Deferred facilities rent and other	4,450	4,760
Noncurrent tax liabilities	1,292	1,156
Total liabilities	50,313	53,301
STOCKHOLDERS' EQUITY	'	'
Preferred stock, $.0001 par value; 1,000,000 shares authorized; 0 shares issued and outstanding	0	0
Common stock, $.0001 par value; 75,000,000 shares authorized; 13,222,539 and 13,217,484 issued and outstanding, respectively	1	1
Additional paid-in capital	5,867	5,825
Accumulated other comprehensive loss	-116	-139
Retained earnings	10,701	9,974
Total stockholders' equity	16,453	15,661
Total liabilities and stockholders' equity	$66,766	$68,962

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) (USD $)	Jan. 03, 2014	Sep. 27, 2013
Preferred stock par value (in Dollars per share)	$0.00	$0.00
Preferred stock, shares authorized (in Shares)	1,000,000	1,000,000
Preferred stock, shares issued (in Shares)	0	0
Preferred stock, shares outstanding (in Shares)	0	0
Common stock par value (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized (in Shares)	75,000,000	75,000,000
Common stock, shares issued (in Shares)	13,222,539	13,217,484
Common stock, shares outstanding (in Shares)	13,222,539	13,217,484

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Jan. 03, 2014	Dec. 28, 2012
Revenues	$32,022	$33,290
Cost of revenues	17,348	16,421
Gross profit	14,674	16,869
Operating expenses:	'	'
Course development	1,937	2,101
Sales and marketing	6,156	7,805
General and administrative	5,633	8,327
	13,726	18,233
Income (loss) from operations	948	-1,364
Other income (expense):	'	'
Interest income, net	9	13
Foreign exchange losses	-39	-54
Other, net	-6	22
	-36	-19
Income (loss) before provision for income taxes	912	-1,383
Provision for income taxes	183	33
Net income	729	-1,416
Foreign currency translation adjustments	23	-80
Comprehensive income (loss)	$752	($1,496)
Earnings per share:	'	'
Income (loss) per common share - basic (in Dollars per share)	$0.06	($0.11)
Income (loss) per common share - diluted (in Dollars per share)	$0.06	($0.11)
Weighted average shares outstanding:	'	'
Weighted average shares - basic (in Shares)	13,219	13,189
Weighted average shares - diluted (in Shares)	13,227	13,189

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Jan. 03, 2014	Dec. 28, 2012
Cash flows - operating activities	'	'
Net Income (loss)	$729	($1,416)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	1,415	1,793
Share based compensation	42	70
Deferred income taxes	182	306
(Recovery of) provision for doubtful accounts	-10	30
Accretion on asset retirement obligations	24	35
Loss on disposal of equipment and leasehold improvements	0	55
Unrealized foreign exchange (gains) losses	-21	25
Gain on lease termination	0	-132
Changes in operating assets and liabilities:	'	'
Trade accounts receivable	2,379	986
Prepaid expenses and other assets	-93	5,173
Income tax receivable / payable	312	-490
Trade accounts payable	-995	-735
Deferred revenues	-1,516	-2,045
Deferred facilities rent and other charges	-676	-1,564
Asset retirement obligation	0	-3,015
Other accrued liabilities	-145	-189
Net cash provided by (used in) operating activities	1,627	-1,113
Cash flows - investing activities:	'	'
Sales of available for sale securities	0	5,104
Purchases of equipment, property and leasehold improvements	-352	-521
Proceeds from sale of equipment, property and leasehold improvements	0	10
Net cash (used in) provided by investing activities	-352	4,593
Cash flows - financing activities:	'	'
Shares surrendered in lieu of tax withholding	-2	-10
Dividend	0	-26
Net cash used in financing activities	-2	-36
Effects of exchange rate changes on cash and cash equivalents	-41	-123
Net increase in cash and cash equivalents	1,232	3,321
Cash and cash equivalents at beginning of period	26,583	25,784
Cash and cash equivalents at end of period	27,815	29,105
Supplemental disclosures:	'	'
New asset retirement obligation	$0	$1,022

Note_1_Basis_of_Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Jan. 03, 2014
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	NOTE 1—BASIS OF PRESENTATION
	The accompanying unaudited interim condensed consolidated financial statements of Learning Tree International, Inc. and our subsidiaries (collectively, “Learning Tree,” “we,” “our” or “us”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and, therefore, omit or condense certain note disclosures and other information required by accounting principles generally accepted in the United States of America for complete financial statements. These financial statements should therefore be read in conjunction with the audited consolidated financial statements and accompanying notes included in our Annual Report on Form 10-K for the fiscal year ended September 27, 2013.
	We use the 52/53-week fiscal year method to better align our external financial reporting with the manner in which we operate our business. Under this method, each fiscal quarter ends on the Friday closest to the end of the calendar quarter. Accordingly, our first quarter of the current fiscal year ended on January 3, 2014 and encompassed 14 weeks, while our first quarter of the prior fiscal year ended on December 28, 2012 and encompassed 13 weeks.
	In the opinion of management, the accompanying unaudited condensed consolidated financial statements reflect all adjustments, that are only of a normal recurring nature, considered necessary to present fairly our financial position as of January 3, 2014, and our results of operations for the three months ended January 3, 2014 and December 28, 2012, and our cash flows for the three months ended January 3, 2014 and December 28, 2012. Certain items in the condensed consolidated financial statements have been reclassified to conform to the current presentation.

Note_2_StockBased_Compensation

Note 2 - Stock-Based Compensation	3 Months Ended
	Jan. 03, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	NOTE 2—STOCK-BASED COMPENSATION
	Stock-based compensation expense was less than $0.1 million for the three months ended January 3, 2014, related to grants of employee stock options and restricted stock units and was charged in a manner consistent with the related employee salary costs. This compares to stock-based compensation expense of $0.1 million for grants of restricted stock units for the three months ended December 28, 2012.

Note_3_Asset_Retirement_Obliga

Note 3 - Asset Retirement Obligations	3 Months Ended
	Jan. 03, 2014
Asset Retirement Obligation Disclosure [Abstract]	'
Asset Retirement Obligation Disclosure [Text Block]	'
	NOTE 3—ASSET RETIREMENT OBLIGATIONS
	The following table presents the activity for the asset retirement obligations (“ARO”) liabilities, which are primarily related to the restoration of classroom facilities in our Learning Tree Education Centers:
		Three months ended		Year ended
		3-Jan-14		27-Sep-13
	ARO balance, beginning of period	$	2,004	$	3,907
	Liabilities incurred		0		1,022
	Accretion expense		24		99
	Liabilities satisfied		0		(29	)
	Settlement of ARO liability		0		(2,929	)
	Foreign currency translation		24		(66	)
	ARO balance, end of period	$	2,052	$	2,004

Note_4_Earnings_Loss_Per_Share

Note 4 - Earnings (Loss) Per Share	3 Months Ended
	Jan. 03, 2014
Earnings per share: [Abstract]	'
Earnings Per Share [Text Block]	'
	NOTE 4—EARNINGS (LOSS) PER SHARE
	Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding (which excludes unvested shares of our common stock granted under our 2007 Equity Incentive Plan) during the reporting period. Diluted earnings (loss) per share is computed similarly to basic earnings (loss) per share except that the weighted average shares outstanding are increased to include common stock equivalents, to the extent their effect is dilutive. Approximately 200,000 stock options were excluded from the computations of diluted earnings per share for the three months ended January 3, 2014, because their effect would have been anti-dilutive. Approximately 111,800 restricted stock units were excluded from the computations of diluted earnings (loss) per share for the three months ended December 28, 2012, because their effect would have been anti-dilutive. The computations for basic and diluted earnings per share are as follows:
		Three months ended
		January 3,		December 28,
		2014		2012
	Numerator:
	Net income (loss)	$	729	$	(1,416	)
	Denominator:
	Weighted average shares outstanding
	Basic		13,219		13,189
	Effect of dilutive securities		8		0
	Diluted	$	13,227	$	13,189
	Income (loss) per common share - basic	$	0.06	$	(0.11	)
	Income (loss) per common share - diluted	$	0.06	$	(0.11	)

Note_5_Income_Taxes

Note 5 - Income Taxes	3 Months Ended
	Jan. 03, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	NOTE 5—INCOME TAXES
	Our income tax provision in our first quarter of fiscal year 2014 was $0.2 million compared to less than $0.1 million in our first quarter of fiscal year 2013. Our first quarter 2014 provision of $0.2 million is primarily composed of income tax expense for our foreign subsidiaries. The Company established a valuation allowance against deferred tax assets in the U.S. in the third quarter of fiscal year 2012 and has continued to maintain a full valuation allowance in the U.S. through fiscal years 2013 and 2014.

Note_6_Commitments_And_Conting

Note 6 - Commitments And Contingencies	3 Months Ended
	Jan. 03, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	NOTE 6—COMMITMENTS AND CONTINGENCIES
	Contingencies
	Currently, and from time to time, we are involved in litigation incidental to the conduct of our business. We are not a party to any lawsuit or legal proceeding that, in the opinion of management, is likely to have a material adverse effect on our consolidated financial position or results of operations.

Note_7_Segment_Reporting

Note 7 - Segment Reporting	3 Months Ended
	Jan. 03, 2014
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	NOTE 7—SEGMENT REPORTING
	Our worldwide operations involve the design and delivery of instructor-led classroom training courses and related services to multinational companies and government entities. The training and education we offer is presented in an identical manner in every country in which we operate. Our instructors present our courses in a virtually identical fashion worldwide, regardless of whether presented in leased classroom space or external facilities, the content of the class being taught or the location or method of distribution. No one commercial customer or government agency accounted for 10% or more of our revenues in the first three months of fiscal year 2014 and the first three months of fiscal year 2013.
	We conduct and manage our business globally and have reportable segments that operate in six countries: the United States, Canada, the United Kingdom, France, Sweden and Japan. During fiscal year 2013, we restructured the management of our U.S. and Canadian operations into one North American operation. With this change, we began reviewing operations in the U.S. and Canada on a combined basis.
	Summarized financial information by country for the first three months of fiscal year 2014 and 2013 is as follows:
		Three months ended
		January 3,		December 28,
		2014		2012
	Revenues:
	United States	$	14,075	$	14,325
	Canada		3,412		3,854
	North America		17,487		18,179
	United Kingdom		7,889		8,180
	France		3,912		4,021
	Sweden		2,159		2,355
	Japan		575		555
	Total	$	32,022	$	33,290
	Gross profit:
	United States	$	5,045	$	6,171
	Canada		2,067		2,337
	North America		7,112		8,508
	United Kingdom		3,567		4,030
	France		2,199		2,348
	Sweden		1,403		1,603
	Japan		393		380
	Total	$	14,674	$	16,869
	Total assets:
	United States	$	28,224	$	39,330
	Canada		4,009		4,461
	North America		32,233		43,791
	United Kingdom		21,134		20,327
	France		6,152		7,425
	Sweden		5,711		6,096
	Japan		1,536		1,846
	Total	$	66,766	$	79,485

Note_9_Stockholders_Equity

Note 9 - Stockholders' Equity	3 Months Ended
	Jan. 03, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	NOTE 9—STOCKHOLDERS’ EQUITY
	During the three months ended January 3, 2014 and December 28, 2012 we did not repurchase any shares of our common stock.

Note_10_Fair_Value_Measurement

Note 10 - Fair Value Measurements	3 Months Ended
	Jan. 03, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	NOTE 10—FAIR VALUE MEASUREMENTS
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date in the principal market for the asset or liability, or in the absence of a principal market, the most advantageous market for the asset or liability. The fair value is measured on assumptions that market participants would use, including assumptions about non performance risk and credit risk.
	ASC 820 establishes a fair value hierarchy for valuation inputs and prioritizes them based on the extent to which the inputs are observable in the marketplace. Categorization is based on the lowest level of input that is available and significant to the measurement. These levels are:
	Level 1—Quoted prices in active markets for identical assets and liabilities.
	Level 2—Observable inputs other than quoted prices in active markets, including quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability and market corroborated inputs.
	Level 3—Unobservable inputs that reflect management’s assumptions about the estimates and risks that market participants would use in pricing the asset or liability.
	Non Financial Liabilities Measured at Fair Value on a Nonrecurring Basis
	We measure our ARO liabilities at fair value on a nonrecurring basis, when we believe there has been an indication the fair value has changed. We did not adjust the values of those liabilities during the three months ended January 3, 2014 and December 28, 2012.

Note_11_Deferred_Facilities_Re

Note 11 - Deferred Facilities Rent And Other	3 Months Ended
	Jan. 03, 2014
Deferred Facilities Rent And Other [Abstract]	'
Deferred Facilities Rent And Other [Text Block]	'
	NOTE 11—DEFERRED FACILITIES RENT AND OTHER
	Deferred Facilities Rent and Other
	The following tables show details of the following line items in our consolidated balance sheets.
	Current Portion of Deferred Facilities Rent and Other
		January 3,		September 27,
		2014		2013
	Deferred rent	$	987	$	965
	LA lease liability		581		634
	Sublease loss accruals		37		64
		$	1,605	$	1,663
	Deferred Facilities Rent and Other
		January 3,		September 27,
		2014		2013
	Deferred rent	$	4,147	$	4,362
	LA lease liability		303		398
		$	4,450	$	4,760

Note_12_Recent_Accounting_Pron

Note 12 - Recent Accounting Pronouncements	3 Months Ended
	Jan. 03, 2014
Disclosure Text Block [Abstract]	'
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	'
	NOTE 12—RECENT ACCOUNTING PRONOUNCEMENTS
	There were no recent accounting pronouncements issued by the FASB (including the Emerging Issues Task Force), or the American Institute of Certified Public Accountants that would materially impact our condensed consolidated financial statements.

Note_13_Restructing_Activity

Note 13 - Restructing Activity	3 Months Ended
	Jan. 03, 2014
Restructuring and Related Activities [Abstract]	'
Restructuring and Related Activities Disclosure [Text Block]	'
	NOTE 13—RESTRUCTURING ACTIVITY
	In September 2012, we announced a worldwide reduction in force involving approximately 40 employees and our intention to close the Los Angeles, CA office facility, which closure was completed in the first quarter of fiscal 2013. During the three months ended December 28, 2012 we incurred $1.3 million of expense relating to this reduction in force and closure of the Los Angeles office. During the three months ended January 3, 2014, we did not incur any additional expense.
		Three Months Ended
		January 3,		December 28,
		2014		2012
	Worldwide reduction in force	$	0	$	262
	Depreciation of leasehold improvements		0		371
	Contractual lease payments net of estimated sublease receipts		0		740
	Total:	$	0	$	1,373

Note_14_United_Kingdom_Lease_T

Note 14 - United Kingdom Lease Termination	3 Months Ended
	Jan. 03, 2014
Leases [Abstract]	'
Leases of Lessee Disclosure [Text Block]	'
	NOTE 14—UNITED KINGDOM LEASE TERMINATION
	On November 14, 2012, we, together with our United Kingdom subsidiary, Learning Tree International Limited, and Laxton Properties Limited (the “Landlord”) surrendered our lease dated March 19, 1999 for Learning Tree International Limited’s Education Center facility in London (“Euston House”), which had been due to run through January, 2019. Learning Tree International Limited, our UK subsidiary, had been subleasing certain floors of the Euston House location to third-party subtenants. In conjunction with the surrender, the subleases reverted to the Landlord and Learning Tree International Limited, our UK subsidiary, entered into four new leases with the Landlord for only the space we needed to run our operations in London. We are party to each of the four new leases as guarantor for our subsidiary’s obligations. The four leases each became effective as of November 14, 2012 and cover the total rentable area of Euston House’s (1) ground and basement floors; (2) first floor; (3) second floor; and (4) part of the sixth floor. The first three leases run through November 13, 2022 and our fourth lease for part of the sixth floor runs through August 23, 2014. The aggregate annual minimum rent of the leases is £1.4 million ($2.3 million USD), compared to the original gross minimum rent of £2.8 million ($4.6 million USD) offset by £1.5 million ($2.4 million USD) in sublease rents for a net of £1.3 million ($2.2 million USD) under the prior lease. In connection with the early surrender of the original lease, we paid the landlord a £2.0 million ($3.2 million USD) surrender payment. As a result of the surrender of the original lease, we were released from our ARO, estimated at £1.9 million ($3.0 million USD), to restore the leasehold space to original condition, and the £5.0 million ($8.1 million USD) deposit that was being held in escrow as security against our default on the rental payments was released to Learning Tree International Limited by the Landlord. Under the terms of the new leases deposits totaling £1.7 million ($2.7 million USD) have been deposited with the Landlord as security against our default on the payments under the leases. The impact to net income (loss) for the first quarter of fiscal year 2013 taking into account the surrender payment, the release of the ARO, and reversal of deferred rents was less than £0.1 million ($0.1 million USD).

Note_15_Subsequent_Events

Note 15 - Subsequent Events	3 Months Ended
	Jan. 03, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	NOTE 15—SUBSEQUENT EVENTS
	We have evaluated all events subsequent to the balance sheet date of January 3, 2014 through the date these condensed consolidated financial statements were filed with the SEC, and have determined that there are no subsequent events that require disclosure.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	3 Months Ended
	Jan. 03, 2014
Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy Text Block]	'
	The accompanying unaudited interim condensed consolidated financial statements of Learning Tree International, Inc. and our subsidiaries (collectively, “Learning Tree,” “we,” “our” or “us”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and, therefore, omit or condense certain note disclosures and other information required by accounting principles generally accepted in the United States of America for complete financial statements. These financial statements should therefore be read in conjunction with the audited consolidated financial statements and accompanying notes included in our Annual Report on Form 10-K for the fiscal year ended September 27, 2013.
	We use the 52/53-week fiscal year method to better align our external financial reporting with the manner in which we operate our business. Under this method, each fiscal quarter ends on the Friday closest to the end of the calendar quarter. Accordingly, our first quarter of the current fiscal year ended on January 3, 2014 and encompassed 14 weeks, while our first quarter of the prior fiscal year ended on December 28, 2012 and encompassed 13 weeks.
	In the opinion of management, the accompanying unaudited condensed consolidated financial statements reflect all adjustments, that are only of a normal recurring nature, considered necessary to present fairly our financial position as of January 3, 2014, and our results of operations for the three months ended January 3, 2014 and December 28, 2012, and our cash flows for the three months ended January 3, 2014 and December 28, 2012. Certain items in the condensed consolidated financial statements have been reclassified to conform to the current presentation.
Fair Value Measurement, Policy [Policy Text Block]	'
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date in the principal market for the asset or liability, or in the absence of a principal market, the most advantageous market for the asset or liability. The fair value is measured on assumptions that market participants would use, including assumptions about non performance risk and credit risk.
	ASC 820 establishes a fair value hierarchy for valuation inputs and prioritizes them based on the extent to which the inputs are observable in the marketplace. Categorization is based on the lowest level of input that is available and significant to the measurement. These levels are:
	Level 1—Quoted prices in active markets for identical assets and liabilities.
	Level 2—Observable inputs other than quoted prices in active markets, including quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability and market corroborated inputs.
	Level 3—Unobservable inputs that reflect management’s assumptions about the estimates and risks that market participants would use in pricing the asset or liability.

Note_3_Asset_Retirement_Obliga1

Note 3 - Asset Retirement Obligations (Tables)	3 Months Ended
	Jan. 03, 2014
Asset Retirement Obligation Disclosure [Abstract]	'
Schedule of Change in Asset Retirement Obligation [Table Text Block]	'
		Three months ended		Year ended
		3-Jan-14		27-Sep-13
	ARO balance, beginning of period	$	2,004	$	3,907
	Liabilities incurred		0		1,022
	Accretion expense		24		99
	Liabilities satisfied		0		(29	)
	Settlement of ARO liability		0		(2,929	)
	Foreign currency translation		24		(66	)
	ARO balance, end of period	$	2,052	$	2,004

Note_4_Earnings_Loss_Per_Share1

Note 4 - Earnings (Loss) Per Share (Tables)	3 Months Ended
	Jan. 03, 2014
Earnings per share: [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
		Three months ended
		January 3,		December 28,
		2014		2012
	Numerator:
	Net income (loss)	$	729	$	(1,416	)
	Denominator:
	Weighted average shares outstanding
	Basic		13,219		13,189
	Effect of dilutive securities		8		0
	Diluted	$	13,227	$	13,189
	Income (loss) per common share - basic	$	0.06	$	(0.11	)
	Income (loss) per common share - diluted	$	0.06	$	(0.11	)

Note_7_Segment_Reporting_Table

Note 7 - Segment Reporting (Tables)	3 Months Ended
	Jan. 03, 2014
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
		Three months ended
		January 3,		December 28,
		2014		2012
	Revenues:
	United States	$	14,075	$	14,325
	Canada		3,412		3,854
	North America		17,487		18,179
	United Kingdom		7,889		8,180
	France		3,912		4,021
	Sweden		2,159		2,355
	Japan		575		555
	Total	$	32,022	$	33,290
	Gross profit:
	United States	$	5,045	$	6,171
	Canada		2,067		2,337
	North America		7,112		8,508
	United Kingdom		3,567		4,030
	France		2,199		2,348
	Sweden		1,403		1,603
	Japan		393		380
	Total	$	14,674	$	16,869
	Total assets:
	United States	$	28,224	$	39,330
	Canada		4,009		4,461
	North America		32,233		43,791
	United Kingdom		21,134		20,327
	France		6,152		7,425
	Sweden		5,711		6,096
	Japan		1,536		1,846
	Total	$	66,766	$	79,485

Note_11_Deferred_Facilities_Re1

Note 11 - Deferred Facilities Rent And Other (Tables)	3 Months Ended
	Jan. 03, 2014
Deferred Facilities Rent And Other [Abstract]	'
Schedule of Current Portion of Deferred Facilities Rent and Other [Table Text Block]	'
		January 3,		September 27,
		2014		2013
	Deferred rent	$	987	$	965
	LA lease liability		581		634
	Sublease loss accruals		37		64
		$	1,605	$	1,663
Schedule of Long Term Portion of Deferred Facilities Rent and Other [Table Text Block]	'
		January 3,		September 27,
		2014		2013
	Deferred rent	$	4,147	$	4,362
	LA lease liability		303		398
		$	4,450	$	4,760

Note_13_Restructing_Activity_T

Note 13 - Restructing Activity (Tables)	3 Months Ended
	Jan. 03, 2014
Restructuring and Related Activities [Abstract]	'
Restructuring and Related Costs [Table Text Block]	'
		Three Months Ended
		January 3,		December 28,
		2014		2012
	Worldwide reduction in force	$	0	$	262
	Depreciation of leasehold improvements		0		371
	Contractual lease payments net of estimated sublease receipts		0		740
	Total:	$	0	$	1,373

Note_2_StockBased_Compensation1

Note 2 - Stock-Based Compensation (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Jan. 03, 2014	Dec. 28, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'
Allocated Share-based Compensation Expense	$0.10	$0.10

Note_3_Asset_Retirement_Obliga2

Note 3 - Asset Retirement Obligations (Details) - Asset Retirement Obligations Liabilities Activity (USD $)	3 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Jan. 03, 2014	Dec. 28, 2012	Sep. 27, 2013
Asset Retirement Obligations Liabilities Activity [Abstract]	'	'	'
ARO Balance	$2,004	$3,907	$3,907
Liabilities incurred	0	'	1,022
Accretion expense	24	35	99
Liabilities satisfied	0	'	-29
Settlement of ARO liability	0	'	-2,929
Foreign currency translation	24	'	-66
ARO Balance	$2,052	'	$2,004

Note_4_Earnings_Loss_Per_Share2

Note 4 - Earnings (Loss) Per Share (Details)	3 Months Ended
	Jan. 03, 2014	Dec. 28, 2012
	Equity Option [Member]	Restricted Stock Units (RSUs) [Member]
Note 4 - Earnings (Loss) Per Share (Details) [Line Items]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	200,000	111,800

Note_4_Earnings_Loss_Per_Share3

Note 4 - Earnings (Loss) Per Share (Details) - Basic and Diluted Earnings Per Share (USD $)	3 Months Ended		12 Months Ended
In Thousands, except Share data, unless otherwise specified	Jan. 03, 2014	Dec. 28, 2012	Sep. 27, 2013
Numerator:	'	'	'
Net income (loss) (in Dollars)	$729	($1,416)	($1,416)
Denominator:	'	'	'
Basic	13,219	13,189	13,189
Effect of dilutive securities	8	'	0
Diluted	13,227	13,189	13,189
Income (loss) per common share - basic (in Dollars per share)	$0.06	($0.11)	($0.11)
Income (loss) per common share - diluted (in Dollars per share)	$0.06	($0.11)	($0.11)

Note_5_Income_Taxes_Details

Note 5 - Income Taxes (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Jan. 03, 2014	Dec. 28, 2012
Note 5 - Income Taxes (Details) [Line Items]	'	'
Income Tax Expense (Benefit)	$183	$33
Maximum [Member]	'	'
Note 5 - Income Taxes (Details) [Line Items]	'	'
Income Tax Expense (Benefit)	'	$100

Note_7_Segment_Reporting_Detai

Note 7 - Segment Reporting (Details)	3 Months Ended
	Jan. 03, 2014
Segment Reporting [Abstract]	'
Number of Customers More Than Ten Percent of Revenue	1
Number of Reportable Segments	1

Note_7_Segment_Reporting_Detai1

Note 7 - Segment Reporting (Details) - Financial Information by Reportable Segment (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Jan. 03, 2014	Dec. 28, 2012	Sep. 27, 2013
Revenues:	'	'	'
Revenues	$32,022	$33,290	'
Gross profit:	'	'	'
Gross profit	14,674	16,869	'
Total assets:	'	'	'
Total assets	66,766	79,485	68,962
UNITED STATES	'	'	'
Revenues:	'	'	'
Revenues	14,075	14,325	'
Gross profit:	'	'	'
Gross profit	5,045	6,171	'
Total assets:	'	'	'
Total assets	28,224	39,330	'
CANADA	'	'	'
Revenues:	'	'	'
Revenues	3,412	3,854	'
Gross profit:	'	'	'
Gross profit	2,067	2,337	'
Total assets:	'	'	'
Total assets	4,009	4,461	'
North America [Member]	'	'	'
Revenues:	'	'	'
Revenues	17,487	18,179	'
Gross profit:	'	'	'
Gross profit	7,112	8,508	'
Total assets:	'	'	'
Total assets	32,233	43,791	'
UNITED KINGDOM	'	'	'
Revenues:	'	'	'
Revenues	7,889	8,180	'
Gross profit:	'	'	'
Gross profit	3,567	4,030	'
Total assets:	'	'	'
Total assets	21,134	20,327	'
FRANCE	'	'	'
Revenues:	'	'	'
Revenues	3,912	4,021	'
Gross profit:	'	'	'
Gross profit	2,199	2,348	'
Total assets:	'	'	'
Total assets	6,152	7,425	'
SWEDEN	'	'	'
Revenues:	'	'	'
Revenues	2,159	2,355	'
Gross profit:	'	'	'
Gross profit	1,403	1,603	'
Total assets:	'	'	'
Total assets	5,711	6,096	'
JAPAN	'	'	'
Revenues:	'	'	'
Revenues	575	555	'
Gross profit:	'	'	'
Gross profit	393	380	'
Total assets:	'	'	'
Total assets	$1,536	$1,846	'

Note_9_Stockholders_Equity_Det

Note 9 - Stockholders' Equity (Details)	3 Months Ended
	Jan. 03, 2014	Dec. 28, 2012
Stockholders' Equity Note [Abstract]	'	'
Stock Repurchased During Period, Shares	0	0

Note_11_Deferred_Facilities_Re2

Note 11 - Deferred Facilities Rent And Other (Details) - Current Portion of Deferred Facilities Rent and Other (USD $)	Jan. 03, 2014	Sep. 27, 2013
In Thousands, unless otherwise specified
Current Portion of Deferred Facilities Rent and Other [Abstract]	'	'
Deferred rent	$987	$965
LA lease liability	581	634
Sublease loss accruals	37	64
	$1,605	$1,663

Note_11_Deferred_Facilities_Re3

Note 11 - Deferred Facilities Rent And Other (Details) - Deferred Facilities Rent and Other (USD $)	Jan. 03, 2014	Sep. 27, 2013
In Thousands, unless otherwise specified
Deferred Facilities Rent and Other [Abstract]	'	'
Deferred rent	$4,147	$4,362
LA lease liability	303	398
	$4,450	$4,760

Note_13_Restructing_Activity_D

Note 13 - Restructing Activity (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Dec. 28, 2012
Restructuring and Related Activities [Abstract]	'
Restructuring and Related Cost, Number of Positions Eliminated	40
Restructuring Charges (in Dollars)	$1.30

Note_13_Restructing_Activity_D1

Note 13 - Restructing Activity (Details) - Restructuring Activity (USD $)	Jan. 03, 2014	Dec. 28, 2012
In Thousands, unless otherwise specified
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring Reserve	$0	$1,373
Reduction In Force [Member]	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring Reserve	0	262
Accelerated Depreciation Leasehold Improvements [Member]	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring Reserve	0	371
Contractual Lease Payments [Member]	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring Reserve	$0	$740

Note_14_United_Kingdom_Lease_T1

Note 14 - United Kingdom Lease Termination (Details)	3 Months Ended	12 Months Ended	0 Months Ended						3 Months Ended
	Jan. 03, 2014	Sep. 27, 2013	Nov. 14, 2012	Nov. 14, 2012	Nov. 14, 2012	Nov. 14, 2012	Nov. 14, 2012	Nov. 14, 2012	Jan. 03, 2014	Jan. 03, 2014
	USD ($)	USD ($)	Learning Tree International Limited [Member]	Learning Tree International Limited [Member]	Learning Tree International Limited [Member]	Learning Tree International Limited [Member]	Original Lease [Member]	Original Lease [Member]	Maximum [Member]	Maximum [Member]
			New Lease [Member]	New Lease [Member]	Original Lease [Member]	Original Lease [Member]	USD ($)	GBP (£)	USD ($)	GBP (£)
			USD ($)	GBP (£)	USD ($)	GBP (£)
Note 14 - United Kingdom Lease Termination (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'
Operating Leases, Rent Expense, Net	'	'	$2,300,000	£ 1,400,000	$2,200,000	£ 1,300,000	'	'	'	'
Operating Leases, Rent Expense	'	'	'	'	4,600,000	2,800,000	'	'	'	'
Operating Leases, Rent Expense, Sublease Rentals	'	'	'	'	2,400,000	1,500,000	'	'	'	'
Surrender Payment	'	'	'	'	'	'	3,200,000	2,000,000	'	'
Asset Retirement Obligation, Liabilities Settled	0	-2,929,000	'	'	'	'	3,000,000	1,900,000	'	'
Escrow Deposit	'	'	2,700,000	1,700,000	8,100,000	5,000,000	'	'	'	'
Operating Leases, Income Statement, Initial Direct Costs	'	'	'	'	'	'	'	'	$100,000	£ 100,000