Learning Tree International (LTRE) 10-Q 8 May 14 2014 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Mar. 28, 2014	1-May-14
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'LEARNING TREE INTERNATIONAL, INC.	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--10-03	'
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	28-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) (USD $)	Mar. 28, 2014	Sep. 27, 2013
In Thousands, unless otherwise specified
Current Assets:	'	'
Cash and cash equivalents	$23,325	$26,583
Trade accounts receivable, net	13,887	14,057
Income tax receivable	655	921
Prepaid expenses	3,787	3,383
Other current assets	1,818	1,848
Total current assets	43,472	46,792
Equipment, Property and Leasehold Improvements:	'	'
Education and office equipment	39,340	38,586
Transportation equipment	203	200
Property and leasehold improvements	28,105	28,002
	67,648	66,788
Less: accumulated depreciation and amortization	-52,922	-50,090
	14,726	16,698
Restricted interest-bearing investments	3,535	4,175
Deferred income taxes	457	466
Other assets	830	831
Total assets	63,020	68,962
Current Liabilities:	'	'
Trade accounts payable	7,164	7,309
Deferred revenues	28,192	29,780
Accrued payroll, benefits and related taxes	4,322	4,167
Other accrued liabilities	1,817	2,178
Income taxes payable	72	0
Current portion of deferred facilities rent and other	1,502	1,663
Total current liabilities	43,069	45,097
Asset retirement obligations	2,099	2,004
Deferred income taxes	281	284
Deferred facilities rent and other	4,169	4,760
Noncurrent tax liabilities	1,335	1,156
Total liabilities	50,953	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	5,902	5,825
Accumulated comprehensive income (loss)	66	-139
Retained earnings	6,098	9,974
Total stockholders' equity	12,067	15,661
Total liabilities and stockholders' equity	$63,020	$68,962

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) (USD $)	Mar. 28, 2014	Sep. 27, 2013
Preferred stock par value (in Dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock par value (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	13,222,539	13,217,484
Common stock, shares outstanding	13,222,539	13,217,484

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Revenues	$25,004	$26,933	$57,026	$60,223
Cost of revenues	15,711	14,859	33,059	31,280
Gross profit	9,293	12,074	23,967	28,943
Operating expenses:	'	'	'	'
Course development	1,839	1,930	3,776	4,031
Sales and marketing	6,195	7,312	12,351	15,117
General and administrative	5,571	6,667	11,204	14,994
	13,605	15,909	27,331	34,142
Loss from operations	-4,312	-3,835	-3,364	-5,199
Other income (expense):	'	'	'	'
Interest income, net	19	8	28	21
Foreign exchange gains (losses)	-75	214	-114	160
Other, net	9	-16	3	6
	-47	206	-83	187
Loss before provision for income taxes	-4,359	-3,629	-3,447	-5,012
Provision for income taxes	244	386	427	419
Net income	-4,603	-4,015	-3,874	-5,431
Foreign currency translation adjustments	182	-726	205	-806
Comprehensive loss	($4,421)	($4,741)	($3,669)	($6,237)
Loss per share:	'	'	'	'
Loss per common share - basic (in Dollars per share)	($0.35)	($0.30)	($0.29)	($0.41)
Loss per common share - diluted (in Dollars per share)	($0.35)	($0.30)	($0.29)	($0.41)
Weighted average shares outstanding:	'	'	'	'
Weighted average shares - basic (in Shares)	13,223	13,217	13,221	13,203
Weighted average shares - diluted (in Shares)	13,223	13,217	13,221	13,203

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013
Cash flows - operating activities	'	'
Net loss	($3,874)	($5,431)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation and amortization	2,816	3,206
Share based compensation	77	141
Deferred income taxes	427	299
(Recovery of) provision for doubtful accounts	-8	94
Accretion on asset retirement obligations	48	55
(Gains) losses on disposal of equipment and leasehold improvements	-12	44
Unrealized foreign exchange gains	-175	-212
Gain on lease termination	0	-132
Changes in operating assets and liabilities:	'	'
Trade accounts receivable	172	3,220
Asset retirement obligations	0	-2,962
Prepaid expenses and other assets	417	4,789
Income tax receivable / payable	85	-255
Trade accounts payable	-160	-2,237
Deferred revenues	-1,658	-2,242
Deferred facilities rent and other	-1,064	-998
Other accrued liabilities	175	-816
Net cash used in operating activities	-2,734	-3,437
Cash flows - investing activities:	'	'
Sales of available for sale securities	0	6,118
Purchases of equipment, property and leasehold improvements	-772	-1,413
Proceeds from sale of equipment, property and leasehold improvements	29	13
Net cash (used in) provided by investing activities	-743	4,718
Cash flows - financing activities:	'	'
Dividends paid	0	-26
Shares surrendered in lieu of tax withholding	-2	-20
Net cash used in financing activities	-2	-46
Effects of exchange rate changes on cash and cash equivalents	221	-702
Net (decrease) increase in cash and cash equivalents	-3,258	533
Cash and cash equivalents at beginning of period	26,583	25,784
Cash and cash equivalents at end of period	$23,325	$26,317

Note_1_Basis_of_Presentation

Note 1 - Basis of Presentation	6 Months Ended
	Mar. 28, 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 second quarter of the current fiscal year ended on March 28, 2014 and encompassed 12 weeks, while our second quarter of the prior fiscal year ended on March 29, 2013 and encompassed 13 weeks.
	In the opinion of management, the accompanying unaudited interim 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 March 28, 2014, and our results of operations for the three and six months ended March 28, 2014 and March 29, 2013, and our cash flows for the six months ended March 28, 2014 and March 29, 2013. 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	6 Months Ended
	Mar. 28, 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 approximately $0.1 million for the three and six months ended March 28, 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 and six months ended March 29, 2013.

Note_3_Asset_Retirement_Obliga

Note 3 - Asset Retirement Obligations	6 Months Ended
	Mar. 28, 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:
		Six months ended		Year ended
		28-Mar-14		27-Sep-13
	ARO balance, beginning of period	$	2,004	$	3,907
	Liabilities incurred		0		1,022
	Accretion expense		48		99
	Liabilities satisfied		0		(29	)
	Settlement of ARO liability		0		(2,929	)
	Foreign currency translation		47		(66	)
	ARO balance, end of period	$	2,099	$	2,004

Note_4_Earnings_Loss_Per_Share

Note 4 - Earnings (Loss) Per Share	6 Months Ended
	Mar. 28, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	NOTE 4—EARNINGS (LOSS) PER SHARE
	Basic 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 and 3,700 restricted stock units were excluded from the computations of diluted loss per share for the three and six months ended March 28, 2014, because their effect would have been anti-dilutive. Approximately 111,800 restricted stock units were excluded from the computations of diluted loss per share for the three and six months ended March 29, 2013, because their effect would have been anti-dilutive. The computations for basic and diluted loss per share are as follows:
		Three months ended						Six months ended
		March 28,			March 29,			March 28,			March 29,
		2014			2013			2014			2013
	Numerator:
	Net loss	$	(4,603	)	$	(4,015	)	$	(3,874	)	$	(5,431	)
	Denominator:
	Weighted average shares outstanding
	Basic		13,223			13,217			13,221			13,203
	Effect of dilutive securities		0			0			0			0
	Diluted	$	13,223		$	13,217		$	13,221		$	13,203
	Loss per common share - basic	$	(0.35	)	$	(0.30	)	$	(0.29	)	$	(0.41	)
	Loss per common share - diluted	$	(0.35	)	$	(0.30	)	$	(0.29	)	$	(0.41	)

Note_5_Income_Taxes

Note 5 - Income Taxes	6 Months Ended
	Mar. 28, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	NOTE 5—INCOME TAXES
	Our income tax provision in our second quarter of fiscal year 2014 was $0.2 million compared to $0.4 million in our second quarter of fiscal year 2013. Our income tax provision for our first six months of fiscal year 2014 was $0.4 million, the same amount as for our first six months of fiscal year 2013. Our second quarter 2014 provision of $0.2 million was primarily composed of income tax expense for our foreign subsidiaries. We established a valuation allowance against deferred tax assets in the U.S. in our third quarter of fiscal year 2012 and have 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	6 Months Ended
	Mar. 28, 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	6 Months Ended
	Mar. 28, 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 either our first six months of fiscal year 2014 or our first six 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 our second quarter and for the first six months of fiscal years 2014 and 2013 is as follows:
		Three months ended				Six months ended
		March 28,		March 29,		March 28,		March 29,
		2014		2013		2014		2013
	Revenues:
	United States	$	11,329	$	12,979	$	25,404	$	27,303
	Canada		3,365		3,935		6,777		7,789
	North America		14,694		16,914		32,181		35,092
	United Kingdom		6,444		6,331		14,333		14,511
	France		1,820		1,870		5,732		5,891
	Sweden		1,637		1,464		3,796		3,819
	Japan		409		354		984		910
	Total	$	25,004	$	26,933	$	57,026	$	60,223
	Gross profit:
	United States	$	2,825	$	4,984	$	7,870	$	11,155
	Canada		2,107		2,496		4,174		4,833
	North America		4,932		7,480		12,044		15,988
	United Kingdom		2,450		2,855		6,017		6,885
	France		597		670		2,796		3,018
	Sweden		1,037		866		2,440		2,469
	Japan		277		203		670		583
	Total	$	9,293	$	12,074	$	23,967	$	28,943
	Total assets:
	United States	$	30,691	$	33,547
	Canada		4,756		4,016
	North America		35,447		37,563
	United Kingdom		15,732		20,316
	France		5,376		6,370
	Sweden		4,905		6,118
	Japan		1,560		1,683
	Total	$	63,020	$	72,050

Note_8_Stockholders_Equity

Note 8 - Stockholders' Equity	6 Months Ended
	Mar. 28, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	NOTE 8—STOCKHOLDERS’ EQUITY
	During the three and six months ended March 28, 2014 and March 29, 2013, we did not repurchase any shares of our common stock.

Note_9_Fair_Value_Measurements

Note 9 - Fair Value Measurements	6 Months Ended
	Mar. 28, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	NOTE 9—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 and six months ended March 28, 2014 and March 29, 2013.

Note_10_Deferred_Facilities_Re

Note 10 - Deferred Facilities Rent And Other	6 Months Ended
	Mar. 28, 2014
Deferred Facilities Rent And Other [Abstract]	'
Deferred Facilities Rent And Other [Text Block]	'
	NOTE 10—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
		March 28,		September 27,
		2014		2013
	Deferred rent	$	1,009	$	965
	LA lease liability		484		634
	Sublease loss accruals		9		64
		$	1,502	$	1,663
	Deferred Facilities Rent and Other
		March 28,		September 27,
		2014		2013
	Deferred rent	$	3,916	$	4,362
	LA lease liability		253		398
		$	4,169	$	4,760

Note_11_Recent_Accounting_Pron

Note 11 - Recent Accounting Pronouncements	6 Months Ended
	Mar. 28, 2014
Disclosure Text Block [Abstract]	'
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	'
	NOTE 11—RECENT ACCOUNTING PRONOUNCEMENTS
	There were no recent accounting pronouncements issued by the Financial Accounting Standards Board (including the Emerging Issues Task Force), or the American Institute of Certified Public Accountants that would materially impact our condensed consolidated financial statements.

Note_12_Restructing_Activity

Note 12 - Restructing Activity	6 Months Ended
	Mar. 28, 2014
Restructuring and Related Activities [Abstract]	'
Restructuring and Related Activities Disclosure [Text Block]	'
	NOTE 12—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 our first quarter of fiscal 2013. During the six months ended March 29, 2013 we incurred $1.4 million of expense relating to this reduction in force and closure of the Los Angeles office. During the three and six months ended March 28, 2014, we did not incur any additional expense, however, to date, we have not been able to sublease this office space. We originally estimated that it would take one and a half years to sublet this office space. If we are unable to sublease this office space or sublease it at rates below the estimates used for the original restructuring charge, we will incur an additional restructuring charge prior to the end of fiscal year 2014.
		Three Months Ended				Six Months Ended
		28-Mar		29-Mar		28-Mar		29-Mar
		2014		2013		2014		2013
	Worldwide reduction in force	$	0	$	0	$	0	$	262
	Depreciation of leasehold improvements		0		0		0		371
	Contractual lease payments net of estimated sublease receipts		0		0		0		740
	Total:	$	0	$	0	$	0	$	1,373

Note_13_United_Kingdom_Lease_T

Note 13 - United Kingdom Lease Termination	6 Months Ended
	Mar. 28, 2014
Leases [Abstract]	'
Leases of Lessee Disclosure [Text Block]	'
	NOTE 13—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 our 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_14_Subsequent_Events

Note 14 - Subsequent Events	6 Months Ended
	Mar. 28, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	NOTE 14—SUBSEQUENT EVENTS
	On May 7, 2014, Learning Tree International Inc. a Canadian corporation and a wholly owned subsidiary of Learning Tree International, Inc. a Delaware corporation, entered into a second amendment of an existing lease and storage agreement with 160 Elgin Leaseholds Inc. covering a leased property located in Ottawa, Ontario, Canada.   This lease amendment reduces the rentable area and extends the term of the lease for a period of five years commencing July 1, 2014 and expiring June 30, 2019.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	6 Months Ended
	Mar. 28, 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 second quarter of the current fiscal year ended on March 28, 2014 and encompassed 12 weeks, while our second quarter of the prior fiscal year ended on March 29, 2013 and encompassed 13 weeks.
	In the opinion of management, the accompanying unaudited interim 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 March 28, 2014, and our results of operations for the three and six months ended March 28, 2014 and March 29, 2013, and our cash flows for the six months ended March 28, 2014 and March 29, 2013. 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)	6 Months Ended
	Mar. 28, 2014
Asset Retirement Obligation Disclosure [Abstract]	'
Schedule of Change in Asset Retirement Obligation [Table Text Block]	'
		Six months ended		Year ended
		28-Mar-14		27-Sep-13
	ARO balance, beginning of period	$	2,004	$	3,907
	Liabilities incurred		0		1,022
	Accretion expense		48		99
	Liabilities satisfied		0		(29	)
	Settlement of ARO liability		0		(2,929	)
	Foreign currency translation		47		(66	)
	ARO balance, end of period	$	2,099	$	2,004

Note_4_Earnings_Loss_Per_Share1

Note 4 - Earnings (Loss) Per Share (Tables)	6 Months Ended
	Mar. 28, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
		Three months ended						Six months ended
		March 28,			March 29,			March 28,			March 29,
		2014			2013			2014			2013
	Numerator:
	Net loss	$	(4,603	)	$	(4,015	)	$	(3,874	)	$	(5,431	)
	Denominator:
	Weighted average shares outstanding
	Basic		13,223			13,217			13,221			13,203
	Effect of dilutive securities		0			0			0			0
	Diluted	$	13,223		$	13,217		$	13,221		$	13,203
	Loss per common share - basic	$	(0.35	)	$	(0.30	)	$	(0.29	)	$	(0.41	)
	Loss per common share - diluted	$	(0.35	)	$	(0.30	)	$	(0.29	)	$	(0.41	)

Note_7_Segment_Reporting_Table

Note 7 - Segment Reporting (Tables)	6 Months Ended
	Mar. 28, 2014
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
		Three months ended				Six months ended
		March 28,		March 29,		March 28,		March 29,
		2014		2013		2014		2013
	Revenues:
	United States	$	11,329	$	12,979	$	25,404	$	27,303
	Canada		3,365		3,935		6,777		7,789
	North America		14,694		16,914		32,181		35,092
	United Kingdom		6,444		6,331		14,333		14,511
	France		1,820		1,870		5,732		5,891
	Sweden		1,637		1,464		3,796		3,819
	Japan		409		354		984		910
	Total	$	25,004	$	26,933	$	57,026	$	60,223
	Gross profit:
	United States	$	2,825	$	4,984	$	7,870	$	11,155
	Canada		2,107		2,496		4,174		4,833
	North America		4,932		7,480		12,044		15,988
	United Kingdom		2,450		2,855		6,017		6,885
	France		597		670		2,796		3,018
	Sweden		1,037		866		2,440		2,469
	Japan		277		203		670		583
	Total	$	9,293	$	12,074	$	23,967	$	28,943
	Total assets:
	United States	$	30,691	$	33,547
	Canada		4,756		4,016
	North America		35,447		37,563
	United Kingdom		15,732		20,316
	France		5,376		6,370
	Sweden		4,905		6,118
	Japan		1,560		1,683
	Total	$	63,020	$	72,050

Note_10_Deferred_Facilities_Re1

Note 10 - Deferred Facilities Rent And Other (Tables)	6 Months Ended
	Mar. 28, 2014
Deferred Facilities Rent And Other [Abstract]	'
Schedule of Current Portion of Deferred Facilities Rent and Other [Table Text Block]	'
		March 28,		September 27,
		2014		2013
	Deferred rent	$	1,009	$	965
	LA lease liability		484		634
	Sublease loss accruals		9		64
		$	1,502	$	1,663
Schedule of Long Term Portion of Deferred Facilities Rent and Other [Table Text Block]	'
		March 28,		September 27,
		2014		2013
	Deferred rent	$	3,916	$	4,362
	LA lease liability		253		398
		$	4,169	$	4,760

Note_12_Restructing_Activity_T

Note 12 - Restructing Activity (Tables)	6 Months Ended
	Mar. 28, 2014
Restructuring and Related Activities [Abstract]	'
Restructuring and Related Costs [Table Text Block]	'
		Three Months Ended				Six Months Ended
		28-Mar		29-Mar		28-Mar		29-Mar
		2014		2013		2014		2013
	Worldwide reduction in force	$	0	$	0	$	0	$	262
	Depreciation of leasehold improvements		0		0		0		371
	Contractual lease payments net of estimated sublease receipts		0		0		0		740
	Total:	$	0	$	0	$	0	$	1,373

Note_2_StockBased_Compensation1

Note 2 - Stock-Based Compensation (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'	'	'
Allocated Share-based Compensation Expense	$0.10	$0.10	$0.10	$0.10

Note_3_Asset_Retirement_Obliga2

Note 3 - Asset Retirement Obligations (Details) - Asset Retirement Obligations Liabilities Activity (USD $)	6 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013	Sep. 27, 2013
Asset Retirement Obligations Liabilities Activity [Abstract]	'	'	'
ARO Balance	$2,004	$3,907	$3,907
Liabilities incurred	0	'	1,022
Accretion expense	48	55	99
Liabilities satisfied	0	'	-29
Settlement of ARO liability	0	'	-2,929
Foreign currency translation	47	'	-66
ARO Balance	$2,099	'	$2,004

Note_4_Earnings_Loss_Per_Share2

Note 4 - Earnings (Loss) Per Share (Details)	3 Months Ended		6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Equity Option [Member]	'	'	'	'
Note 4 - Earnings (Loss) Per Share (Details) [Line Items]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	200,000	'	200,000	'
Restricted Stock Units (RSUs) [Member]	'	'	'	'
Note 4 - Earnings (Loss) Per Share (Details) [Line Items]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,700	111,800	3,700	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		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Numerator:	'	'	'	'
Net loss (in Dollars)	($4,603)	($4,015)	($3,874)	($5,431)
Denominator:	'	'	'	'
Basic	13,223	13,217	13,221	13,203
Effect of dilutive securities	0	0	0	0
Diluted	13,223	13,217	13,221	13,203
Loss per common share - basic (in Dollars per share)	($0.35)	($0.30)	($0.29)	($0.41)
Loss per common share - diluted (in Dollars per share)	($0.35)	($0.30)	($0.29)	($0.41)

Note_5_Income_Taxes_Details

Note 5 - Income Taxes (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Note 5 - Income Taxes (Details) [Line Items]	'	'	'	'
Income Tax Expense (Benefit)	$244	$386	$427	$419
Income Tax Expense for Foreign Subsidiaries [Member]	'	'	'	'
Note 5 - Income Taxes (Details) [Line Items]	'	'	'	'
Income Tax Expense (Benefit)	200	'	'	'
Maximum [Member]	'	'	'	'
Note 5 - Income Taxes (Details) [Line Items]	'	'	'	'
Income Tax Expense (Benefit)	'	$400	'	'

Note_7_Segment_Reporting_Detai

Note 7 - Segment Reporting (Details)	6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013
Segment Reporting [Abstract]	'	'
Number of Customers More Than Ten Percent of Revenue	1	1
Number of Countries in which Entity Operates	6	'
Number of Reportable Segments	'	1

Note_7_Segment_Reporting_Detai1

Note 7 - Segment Reporting (Details) - Financial Information by Reportable Segment (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013	Sep. 27, 2013
Revenues:	'	'	'	'	'
Revenues	$25,004	$26,933	$57,026	$60,223	'
Gross profit:	'	'	'	'	'
Gross profit	9,293	12,074	23,967	28,943	'
Total assets:	'	'	'	'	'
Total assets	63,020	72,050	63,020	72,050	68,962
UNITED STATES	'	'	'	'	'
Revenues:	'	'	'	'	'
Revenues	11,329	12,979	25,404	27,303	'
Gross profit:	'	'	'	'	'
Gross profit	2,825	4,984	7,870	11,155	'
Total assets:	'	'	'	'	'
Total assets	30,691	33,547	30,691	33,547	'
CANADA	'	'	'	'	'
Revenues:	'	'	'	'	'
Revenues	3,365	3,935	6,777	7,789	'
Gross profit:	'	'	'	'	'
Gross profit	2,107	2,496	4,174	4,833	'
Total assets:	'	'	'	'	'
Total assets	4,756	4,016	4,756	4,016	'
North America [Member]	'	'	'	'	'
Revenues:	'	'	'	'	'
Revenues	14,694	16,914	32,181	35,092	'
Gross profit:	'	'	'	'	'
Gross profit	4,932	7,480	12,044	15,988	'
Total assets:	'	'	'	'	'
Total assets	35,447	37,563	35,447	37,563	'
UNITED KINGDOM	'	'	'	'	'
Revenues:	'	'	'	'	'
Revenues	6,444	6,331	14,333	14,511	'
Gross profit:	'	'	'	'	'
Gross profit	2,450	2,855	6,017	6,885	'
Total assets:	'	'	'	'	'
Total assets	15,732	20,316	15,732	20,316	'
FRANCE	'	'	'	'	'
Revenues:	'	'	'	'	'
Revenues	1,820	1,870	5,732	5,891	'
Gross profit:	'	'	'	'	'
Gross profit	597	670	2,796	3,018	'
Total assets:	'	'	'	'	'
Total assets	5,376	6,370	5,376	6,370	'
SWEDEN	'	'	'	'	'
Revenues:	'	'	'	'	'
Revenues	1,637	1,464	3,796	3,819	'
Gross profit:	'	'	'	'	'
Gross profit	1,037	866	2,440	2,469	'
Total assets:	'	'	'	'	'
Total assets	4,905	6,118	4,905	6,118	'
JAPAN	'	'	'	'	'
Revenues:	'	'	'	'	'
Revenues	409	354	984	910	'
Gross profit:	'	'	'	'	'
Gross profit	277	203	670	583	'
Total assets:	'	'	'	'	'
Total assets	$1,560	$1,683	$1,560	$1,683	'

Note_8_Stockholders_Equity_Det

Note 8 - Stockholders' Equity (Details)	3 Months Ended		6 Months Ended
	Mar. 28, 2014	Mar. 29, 2013	Mar. 28, 2014	Mar. 29, 2013
Stockholders' Equity Note [Abstract]	'	'	'	'
Stock Repurchased During Period, Shares	0	0	0	0

Note_10_Deferred_Facilities_Re2

Note 10 - Deferred Facilities Rent And Other (Details) - Current Portion of Deferred Facilities Rent and Other (USD $)	Mar. 28, 2014	Sep. 27, 2013
In Thousands, unless otherwise specified
Current Portion of Deferred Facilities Rent and Other [Abstract]	'	'
Deferred rent	$1,009	$965
LA lease liability	484	634
Sublease loss accruals	9	64
	$1,502	$1,663

Note_10_Deferred_Facilities_Re3

Note 10 - Deferred Facilities Rent And Other (Details) - Deferred Facilities Rent and Other (USD $)	Mar. 28, 2014	Sep. 27, 2013
In Thousands, unless otherwise specified
Deferred Facilities Rent and Other [Abstract]	'	'
Deferred rent	$3,916	$4,362
LA lease liability	253	398
	$4,169	$4,760

Note_12_Restructing_Activity_D

Note 12 - Restructing Activity (Details) (USD $)	3 Months Ended	6 Months Ended
In Millions, unless otherwise specified	Dec. 28, 2012	Mar. 29, 2013
Restructuring and Related Activities [Abstract]	'	'
Restructuring and Related Cost, Number of Positions Eliminated	40	'
Restructuring Charges	'	$1.40

Note_12_Restructing_Activity_D1

Note 12 - Restructing Activity (Details) - Restructuring Activity (USD $)	Mar. 28, 2014	Mar. 29, 2013
In Thousands, unless otherwise specified
Three Months Ended [Member] | Reduction In Force [Member]	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring Reserve	$0	$0
Three Months Ended [Member] | Accelerated Depreciation Leasehold Improvements [Member]	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring Reserve	0	0
Three Months Ended [Member] | Contractual Lease Payments [Member]	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring Reserve	0	0
Three Months Ended [Member]	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring Reserve	0	0
Six Months Ended [Member] | Reduction In Force [Member]	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring Reserve	0	262
Six Months Ended [Member] | Accelerated Depreciation Leasehold Improvements [Member]	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring Reserve	0	371
Six Months Ended [Member] | Contractual Lease Payments [Member]	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring Reserve	0	740
Six Months Ended [Member]	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring Reserve	$0	$1,373

Note_13_United_Kingdom_Lease_T1

Note 13 - United Kingdom Lease Termination (Details)	6 Months Ended	12 Months Ended	0 Months Ended						3 Months Ended
	Mar. 28, 2014	Sep. 27, 2013	Nov. 14, 2012	Nov. 14, 2012	Nov. 14, 2012	Nov. 14, 2012	Nov. 14, 2012	Nov. 14, 2012	Dec. 28, 2012	Dec. 28, 2012
	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 13 - 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