Learning Tree International (LTRE) 10-Q 9 Feb 17 2017 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Dec. 30, 2016	Feb. 01, 2017
Document Information [Line Items]
Entity Registrant Name	LEARNING TREE INTERNATIONAL, INC.
Entity Central Index Key	1,002,037
Trading Symbol	ltre
Current Fiscal Year End Date	--09-30
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		13,224,349
Document Type	10-Q
Document Period End Date	Dec. 30, 2016
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Dec. 30, 2016	Sep. 30, 2016
Assets
Cash and cash equivalents	$ 7,219	$ 8,540
Trade accounts receivable, net	7,266	9,538
Income tax receivable	194	208
Prepaid expenses	1,932	1,916
Other current assets	1,435	1,424
Total current assets	18,046	21,626
Education and office equipment	29,788	32,388
Transportation equipment	42	43
Property and leasehold improvements	18,441	18,469
	48,271	50,900
Less: accumulated depreciation and amortization	(42,970)	(44,990)
	5,301	5,910
Restricted interest-bearing investments	2,840	2,943
Deferred income taxes	398	427
Other assets	1,035	701
Total assets	27,620	31,607
Current Liabilities
Trade accounts payable	5,515	6,095
Deferred revenues	18,802	21,017
Accrued payroll, benefits and related taxes	2,243	2,414
Other accrued liabilities	891	973
Current portion of deferred facilities rent and other	1,571	1,667
Total current liabilities	29,022	32,166
Asset retirement obligations	1,327	1,369
Deferred income taxes	85	89
Deferred facilities rent and other	6,263	6,297
Noncurrent tax liabilities	1,476	1,475
Total liabilities	38,173	41,396
COMMITMENTS AND CONTINGENCIES
Stockholders' Deficit
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; 13,224,349 shares issued and outstanding	1	1
Additional paid-in capital	6,430	6,388
Accumulated other comprehensive loss	(1,309)	(882)
Accumulated Deficit	(15,675)	(15,296)
Total stockholders' deficit	(10,553)	(9,789)
Total liabilities and stockholders' deficit	$ 27,620	$ 31,607

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Dec. 30, 2016	Sep. 30, 2016
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
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)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	75,000,000	75,000,000
Common stock, shares issued (in shares)	13,224,349	13,224,349
Common stock, shares outstanding (in shares)	13,224,349	13,224,349

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Revenues	$ 18,552	$ 20,131
Cost of revenues	10,588	11,854
Gross profit	7,964	8,277
Operating expenses:
Course development	769	1,314
Sales and marketing	3,577	4,619
General and administrative	4,122	4,614
Operating expenses	8,468	10,547
Loss from operations	(504)	(2,270)
Other income (expense):
Interest income, net	15	9
Foreign exchange gains	192	68
Other, net	(6)	(1)
Other operating items	201	76
Loss from operations before provision for income taxes	(303)	(2,194)
Provision for income taxes	76	85
Net loss	$ (379)	$ (2,279)
Loss per common share - basic and diluted:
Basic and diluted loss per share (in dollars per share)	$ (0.03)	$ (0.17)
Weighted average shares - basic and diluted (in shares)	13,224	13,224
Comprehensive loss:
Net Loss	$ (379)	$ (2,279)
Foreign currency translation adjustments	(427)	(214)
Comprehensive loss	$ (806)	$ (2,493)

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Cash flows - operating activities
Net Loss	$ (379)	$ (2,279)
Adjustments to reconcile net loss from continuing operations to net cash used in continuing operating activities:
Depreciation and amortization	436	708
Share-based compensation	41	39
Deferred income taxes	(7)	0
Provision for doubtful accounts	144	48
Accretion on asset retirement obligations	16	21
Loss (gain) on disposal of equipment, property and leasehold improvements	71	(2)
Unrealized foreign exchange gains	(411)	(71)
Changes in operating assets and liabilities:
Trade accounts receivable	1,998	2,123
Prepaid expenses and other assets	(589)	(987)
Income tax receivable / payable	4	79
Trade accounts payable	(493)	(1,860)
Deferred revenues	(1,970)	(15)
Deferred facilities rent and other	25	(64)
Other accrued liabilities	11	(377)
Net cash used in operating activities	(1,103)	(2,637)
Cash flows - investing activities:
Purchases of equipment, property and leasehold improvements	(5)	(655)
Proceeds from sale of equipment, property and leasehold improvements	0	2
Net cash used in investing activities	(5)	(653)
Effects of exchange rate changes on cash and cash equivalents	(213)	(261)
Net decrease in cash and cash equivalents	(1,321)	(3,551)
Cash and cash equivalents at the beginning of the period	8,540	17,936
Cash and cash equivalents at the end of the period	7,219	14,385
Leasehold Improvements [Member]
Supplemental non-cash disclosures:
Non-cash leasehold improvements	$ 0	$ 1,093

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Dec. 30, 2016
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	NOTE 1—BASIS The accompanying unaudited interim condensed consolidated financial statements of Learning Tree International, Inc. and our subsidiaries (collectively, “Learning Tree,” “Company,” “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 The financial statements have been prepared assuming that the Company will continue as a going concern, but due to the Company’s future liquidity needs, history of net losses, and negative cash flows from continuing operations, there is substantial doubt about the Company’s ability to continue as a going concern as more fully described in our Annual Report on Form 10 September 30, 2016. 10 September 30, 2016. As of and for the first 2017 December 30, 2016, $15.7 2016 four December 30, 2016, $7.2 2017. We continue to execute on our new strategies to expand our overall customer base. We experienced a 3.7% first 2017 first 2016, first 2017, first 2016. To further address our liquidity needs in the near term, on January 12, 2017, $3.0 85% may, may 12 We are also continuing to evaluate additional sources of capital and financing. We have retained the services of a financial advisor to assist us in assessing strategic options available to the Company to improve liquidity. However, there is no assurance that additional capital and/or financing will be available to the Company, and even if available, whether it will be on terms acceptable to us or in amounts required. The stabilization of revenues and reduction in costs are integral to our goal of achieving a break-even operating income line and a positive cash flow from operations for fiscal year 2017. We use the 52/53 first December 30, 2016 13 first January 1, 2016 13 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 December 30, 2016, three December 30, 2016 January 1, 2016, three December 30, 2016 January 1, 2016.

Note 2 - Stock-based Compensati

Note 2 - Stock-based Compensation	3 Months Ended
	Dec. 30, 2016
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 2—STOCK Stock-based compensation expense was less than $0.1 three December 30, 2016 January 1, 2016,

Note 3 - Asset Retirement Oblig

Note 3 - Asset Retirement Obligations	3 Months Ended
	Dec. 30, 2016
Notes to Financial Statements
Asset Retirement Obligation Disclosure [Text Block]	NOTE 3—ASSET 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 Twelve months ended December 30, 2016 September 30, 2016 ARO balance, beginning of period $ 1,369 $ 1,669 Accretion expense 16 76 Liabilities satisfied 0 (128 ) Settlement of ARO liability 0 (77 ) Foreign currency translation (58 ) (171 ) ARO balance, end of period $ 1,327 $ 1,369

Note 4 - Earnings (Loss) Per Sh

Note 4 - Earnings (Loss) Per Share	3 Months Ended
	Dec. 30, 2016
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 4—EARNINGS Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding 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 850,000 three December 30, 2016 January 1, 2016 Three months ended December 30, 2016 January 1, 2016 Numerator: Net loss $ (379 ) $ (2,279 ) Denominator: Weighted average shares outstanding Basic 13,224 13,224 Effect of dilutive securities 0 0 Diluted 13,224 $ 13,224 Loss per common share - basic and diluted: Basic and diluted loss per share $ (0.03 ) $ (0.17 )

Note 5 - Income Taxes

Note 5 - Income Taxes	3 Months Ended
	Dec. 30, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 5—INCOME Our income tax provision in our first 2017 $0.1 $0.1 first 2016. first 2017 2016 third 2012 first 2017.

Note 6 - Commitments and Contin

Note 6 - Commitments and Contingencies	3 Months Ended
	Dec. 30, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 6—COMMITMENTS 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
	Dec. 30, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 7—SEGMENT 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 a similar 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 10% first three 2017 2016. We conduct and manage our business globally and have reportable segments that operate in five Summarized financial information by country for the first three 2017 2016 Three months ended Decmber 30, January 1, 2016 2016 Revenues: United States $ 10,700 $ 11,835 Canada 1,911 1,886 North America 12,611 13,721 United Kingdom 4,306 4,980 Sweden 1,025 974 Japan 610 456 Total $ 18,552 $ 20,131 Gross profit: United States $ 4,648 $ 4,749 Canada 794 806 North America 5,442 5,555 United Kingdom 1,486 1,866 Sweden 596 545 Japan 440 311 Total $ 7,964 $ 8,277 Decmber 30, January 1, 2016 2016 Total assets: United States 12,987 19,814 Canada 3,184 3,523 North America 16,171 23,337 United Kingdom 7,559 11,432 Sweden 2,527 3,288 Japan 1,363 1,558 Total $ 27,620 $ 39,615

Note 8 - Fair Value Measurement

Note 8 - Fair Value Measurements	3 Months Ended
	Dec. 30, 2016
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 8—FAIR 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 using assumptions that market participants would use, including assumptions about nonperformance risk and credit risk. ASC 820 Level 1—Quoted Level 2—Observable Level 3—Unobservable 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 December 30, 2016 January 1, 2016.

Note 9 - Deferred Facilities Re

Note 9 - Deferred Facilities Rent and Other	3 Months Ended
	Dec. 30, 2016
Notes to Financial Statements
Deferred Facilities Rent and Other [Text Block]	NOTE 9—DEFERRED 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 December 30, September 30, 2016 2016 Deferred rent $ 531 $ 529 Capital lease 67 81 Reston lease liability 973 1,057 $ 1,571 $ 1,667 Deferred Facilities Rent and Other December 30, September 30, 2016 2016 Deferred rent $ 3,996 $ 3,808 Capital Lease 321 386 Reston lease liability 1,946 2,103 $ 6,263 $ 6,297

Note 10 - Recent Accounting Pro

Note 10 - Recent Accounting Pronouncements	3 Months Ended
	Dec. 30, 2016
Notes to Financial Statements
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	NOTE 10—RECENT In May 2014, 2014 09, 606)” 2014 09”). August 2015, 2015 14 606): 2015 14”), 2014 09 one December 15, 2017. December 15, 2016. September 30, 2018 In August 2014, 2014 15, 205 40): 2014 15”). one 2014 15 December 15, 2016, 2014 15. In November 2015, 2015 17, 740): 2015 17”). 2015 17 December 15, 2016. may 2015 17. September 30, 2017 In February 2016, 2016 02, 842)” 2016 02”). 12 2016 02 December 15, 2018, September 28, 2019 In March 2016, 2016 09, 718): 2016 09”). 2016 09 December 15, 2016, September 30, 2017. 2016 09 In August 2016, 2016 15, 230) 2016 15”). December 15, 2017, September 30, 2018 In November 2016, 2016 18, 230) 2016 18”). December 15, 2017, September 30, 2018 Other recent accounting pronouncements issued by the FASB (including the Emerging Issues Task Force), the American Institute of Certified Public Accountants and the SEC did not, or management believes will not, have a material impact on our present or future consolidated financial statements.

Note 11 - Restructuring Activit

Note 11 - Restructuring Activity	3 Months Ended
	Dec. 30, 2016
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	11. In September 2016, 81% $1.9 December 30, 2016 40% December 30, September 30, 2016 2016 Balance at beginning of period $ 3,160 328 Additions: RTC cease-use charge 0 1,940 RTC Deferred rent liability 0 1,220 Accretion expense 41 23 41 3,183 Reductions: Rent payments net of deferred rent (282 ) (351 ) (282 ) (351 ) Balance at end of period $ 2,919 3,160 Such restructuring liability is recorded as part of Deferred Facilities Rent and Other in the consolidated balance sheet.

Note 12 - Subsequent Events

Note 12 - Subsequent Events	3 Months Ended
	Dec. 30, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 12—SUBSEQUENT We have evaluated all events subsequent to the balance sheet date of December 30, 2016 On January 12, 2017, $3.0 85% Under the Financing Agreement, the Company is required to pay Action Capital (i) interest on the outstanding advances at a rate equal to the prime rate of Wells Fargo Bank, N.A. in effect on the last business day of the prior month plus 1.75%, 0.70% 0.25% 90

Note 3 - Asset Retirement Obl18

Note 3 - Asset Retirement Obligations (Tables)	3 Months Ended
	Dec. 30, 2016
Notes Tables
Schedule of Change in Asset Retirement Obligation [Table Text Block]	Three months ended Twelve months ended December 30, 2016 September 30, 2016 ARO balance, beginning of period $ 1,369 $ 1,669 Accretion expense 16 76 Liabilities satisfied 0 (128 ) Settlement of ARO liability 0 (77 ) Foreign currency translation (58 ) (171 ) ARO balance, end of period $ 1,327 $ 1,369

Note 4 - Earnings (Loss) Per 19

Note 4 - Earnings (Loss) Per Share (Tables)	3 Months Ended
	Dec. 30, 2016
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three months ended December 30, 2016 January 1, 2016 Numerator: Net loss $ (379 ) $ (2,279 ) Denominator: Weighted average shares outstanding Basic 13,224 13,224 Effect of dilutive securities 0 0 Diluted 13,224 $ 13,224 Loss per common share - basic and diluted: Basic and diluted loss per share $ (0.03 ) $ (0.17 )

Note 7 - Segment Reporting (Tab

Note 7 - Segment Reporting (Tables)	3 Months Ended
	Dec. 30, 2016
Notes Tables
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	Three months ended Decmber 30, January 1, 2016 2016 Revenues: United States $ 10,700 $ 11,835 Canada 1,911 1,886 North America 12,611 13,721 United Kingdom 4,306 4,980 Sweden 1,025 974 Japan 610 456 Total $ 18,552 $ 20,131 Gross profit: United States $ 4,648 $ 4,749 Canada 794 806 North America 5,442 5,555 United Kingdom 1,486 1,866 Sweden 596 545 Japan 440 311 Total $ 7,964 $ 8,277
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	Decmber 30, January 1, 2016 2016 Total assets: United States 12,987 19,814 Canada 3,184 3,523 North America 16,171 23,337 United Kingdom 7,559 11,432 Sweden 2,527 3,288 Japan 1,363 1,558 Total $ 27,620 $ 39,615

Note 9 - Deferred Facilities 21

Note 9 - Deferred Facilities Rent and Other (Tables)	3 Months Ended
	Dec. 30, 2016
Notes Tables
Schedule of Current Portion of Deferred Facilities Rent and Other [Table Text Block]	December 30, September 30, 2016 2016 Deferred rent $ 531 $ 529 Capital lease 67 81 Reston lease liability 973 1,057 $ 1,571 $ 1,667
Schedule of Long Term Portion of Deferred Facilities Rent and Other [Table Text Block]	December 30, September 30, 2016 2016 Deferred rent $ 3,996 $ 3,808 Capital Lease 321 386 Reston lease liability 1,946 2,103 $ 6,263 $ 6,297

Note 11 - Restructuring Activ22

Note 11 - Restructuring Activity (Tables)	3 Months Ended
	Dec. 30, 2016
Notes Tables
Restructuring and Related Costs [Table Text Block]	December 30, September 30, 2016 2016 Balance at beginning of period $ 3,160 328 Additions: RTC cease-use charge 0 1,940 RTC Deferred rent liability 0 1,220 Accretion expense 41 23 41 3,183 Reductions: Rent payments net of deferred rent (282 ) (351 ) (282 ) (351 ) Balance at end of period $ 2,919 3,160

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 12, 2017	Sep. 30, 2016	Jan. 01, 2016	Oct. 02, 2015
Retained Earnings (Accumulated Deficit)	$ (15,675)		$ (15,296)
Cash and Cash Equivalents, at Carrying Value	$ 7,219		$ 8,540	$ 14,385	$ 17,936
Percentage of Increase (Decrease) in Number of Attendees	3.70%
Subsequent Event [Member] | Action Capital [Member] | Line of Credit [Member] | Financing Agreement [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 3,000
Percentage of Net Amount of Certain Customer Accounts Receivable		85.00%

Note 2 - Stock-based Compensa24

Note 2 - Stock-based Compensation (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Maximum [Member]
Allocated Share-based Compensation Expense	$ 0.1	$ 0.1

Note 3 - Asset Retirement Obl25

Note 3 - Asset Retirement Obligations - Liabilities Activity (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Sep. 30, 2016
ARO balance, beginning of period	$ 1,369	$ 1,669	$ 1,669
Accretion on asset retirement obligations	16	$ 21	76
Liabilities satisfied	0		(128)
Settlement of ARO liability	0		(77)
Foreign currency translation	(58)		(171)
ARO balance, end of period	$ 1,327		$ 1,369

Note 4 - Earnings (Loss) Per 26

Note 4 - Earnings (Loss) Per Share (Details Textual) - shares	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	850,000	850,000

Note 4 - Earnings (Loss) Per 27

Note 4 - Earnings (Loss) Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Numerator:
Net loss	$ (379)	$ (2,279)
Denominator:
Basic (in shares)	13,224	13,224
Effect of dilutive securities (in shares)	0	0
Diluted (in shares)	13,224	13,224
Loss per common share - basic and diluted:
Basic and diluted loss per share (in dollars per share)	$ (0.03)	$ (0.17)

Note 5 - Income Taxes (Details

Note 5 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Income Tax Expense (Benefit)	$ 76	$ 85

Note 7 - Segment Reporting (Det

Note 7 - Segment Reporting (Details Textual)	Dec. 30, 2016
Number of Countries in which Entity Operates	5

Note 7 - Segment Information -

Note 7 - Segment Information - Financial Information by Reportable Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Revenues:
Revenues	$ 18,552	$ 20,131
Gross profit:
Gross Profit	7,964	8,277
UNITED STATES | Continuing Operations [Member]
Revenues:
Revenues	10,700	11,835
Gross profit:
Gross Profit	4,648	4,749
CANADA | Continuing Operations [Member]
Revenues:
Revenues	1,911	1,886
Gross profit:
Gross Profit	794	806
North America [Member] | Continuing Operations [Member]
Revenues:
Revenues	12,611	13,721
Gross profit:
Gross Profit	5,442	5,555
UNITED KINGDOM | Continuing Operations [Member]
Revenues:
Revenues	4,306	4,980
Gross profit:
Gross Profit	1,486	1,866
SWEDEN | Continuing Operations [Member]
Revenues:
Revenues	1,025	974
Gross profit:
Gross Profit	596	545
JAPAN | Continuing Operations [Member]
Revenues:
Revenues	610	456
Gross profit:
Gross Profit	$ 440	$ 311

Note 7 - Segment Information 31

Note 7 - Segment Information - Financial Information by Reportable Segment (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Sep. 30, 2016	Jan. 01, 2016
Assets	$ 27,620	$ 31,607	$ 39,615
UNITED STATES | Continuing Operations [Member]
Assets	12,987		19,814
CANADA | Continuing Operations [Member]
Assets	3,184		3,523
North America [Member] | Continuing Operations [Member]
Assets	16,171		23,337
UNITED KINGDOM | Continuing Operations [Member]
Assets	7,559		11,432
SWEDEN | Continuing Operations [Member]
Assets	2,527		3,288
JAPAN | Continuing Operations [Member]
Assets	$ 1,363		$ 1,558

Note 9 - Deferred Facilities 32

Note 9 - Deferred Facilities Rent and Other - Current Portion of Deferred Facilities Rent and Other (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Sep. 30, 2016
Deferred rent	$ 531	$ 529
Capital lease	67	81
Current portion	1,571	1,667
Reston [Member]
Lease liability	$ 973	$ 1,057

Note 9 - Deferred Facilities 33

Note 9 - Deferred Facilities Rent and Other - Deferred Facilities Rent and Other (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Sep. 30, 2016
Deferred rent	$ 3,996	$ 3,808
Capital Lease	321	386
Deferred	6,263	6,297
Reston [Member]
Reston lease liability	$ 1,946	$ 2,103

Note 11 - Restructuring Activ34

Note 11 - Restructuring Activity (Details Textual) - Reston Town Center Facility [Member] - USD ($) $ in Millions	1 Months Ended
	Sep. 30, 2016	Dec. 30, 2016
Restructuring and Related Activities, Renewed Sublease Surplus Space	81.00%
Restructuring Charges	$ 1.9
Subleased Surplus Space, Percentage		40.00%

Note 11 - Restructuring Activ35

Note 11 - Restructuring Activity - Restructuring Activity (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016
Balance at beginning of period	$ 3,160	$ 328
Reductions:
Balance at end of period	2,919	3,160
Facility Closing [Member]
Additions:
Additions to restructuring reserve	41	3,183
Reductions:
Reductions to restructuring reserve	(282)	(351)
RTC Cease-Use Charge [Member] | Facility Closing [Member]
Additions:
Additions to restructuring reserve	0	1,940
RTC Deferred Rent Liability [Member] | Facility Closing [Member]
Additions:
Additions to restructuring reserve	0	1,220
Accretion Expense 1 [Member] | Facility Closing [Member]
Additions:
Additions to restructuring reserve	41	23
Rent Payments [Member] | Facility Closing [Member]
Reductions:
Reductions to restructuring reserve	$ (282)	$ (351)

Note 12 - Subsequent Events (De

Note 12 - Subsequent Events (Details Textual) - Action Capital [Member] - Subsequent Event [Member] - Line of Credit [Member] - Financing Agreement [Member] $ in Millions	Jan. 12, 2017USD ($)
Line of Credit Facility, Maximum Borrowing Capacity	$ 3
Percentage of Net Amount of Certain Customer Accounts Receivable	85.00%
Debt Instrument, Monthly Fee, Percentage of Outstanding Advances	0.70%
Debt Instrument, Fee, Percentage of Maximum Aggregate Principle Amount	0.25%
Debt Instrument, Fee Payment Period after Signing Agreement until Terminated	90 days
Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.75%