Learning Tree International (LTRE) 10-K 15 Dec 17 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 29, 2017	Dec. 01, 2017	Apr. 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	--09-29
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
Entity Public Float			$ 11,311,394
Document Type	10-K
Document Period End Date	Sep. 29, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Assets
Cash and cash equivalents	$ 5,080	$ 8,540
Trade accounts receivable, net	9,725	9,538
Income tax receivable	129	208
Prepaid expenses	1,399	1,916
Lease deposits	1,174	362
Other current assets	1,333	1,424
Total current assets	18,840	21,988
Education and office equipment	29,288	32,388
Transportation equipment	44	43
Property and leasehold improvements	8,107	18,469
	37,439	50,900
Less: accumulated depreciation and amortization	(32,909)	(44,990)
	4,530	5,910
Restricted interest-bearing investments	1,477	2,581
Deferred income taxes	505	427
Other assets	911	701
Total assets	26,263	31,607
Current Liabilities:
Trade accounts payable	6,245	6,095
Deferred revenues	18,383	21,017
Accrued payroll, benefits and related taxes	2,207	2,414
Other accrued liabilities	743	973
Income taxes payable	54	0
Current portion of deferred facilities rent and loan payable	1,560	1,667
Total current liabilities	29,192	32,166
Loan payable	365	0
Asset retirement obligations	1,143	1,369
Deferred income taxes	118	89
Deferred facilities rent and other	5,415	6,297
Noncurrent tax liabilities	1,852	1,475
Total liabilities	38,085	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 issued and outstanding	1	1
Additional paid-in capital	6,487	6,388
Accumulated other comprehensive loss	(877)	(882)
Accumulated deficit	(17,433)	(15,296)
Total stockholders' deficit	(11,822)	(9,789)
Total liabilities and stockholders' deficit	$ 26,263	$ 31,607

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 29, 2017	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

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Revenues	$ 70,663	$ 81,587
Cost of revenues	40,298	50,163
Gross profit	30,365	31,424
Operating expenses:
Course development	2,868	5,128
Sales and marketing	13,497	17,966
General and administrative	14,896	18,902
Restructuring charge	386	1,940
Operating expenses	31,647	43,936
Loss from operations before other operating items	(1,282)	(12,512)
Other operating items:
(Loss) gain on disposal of equipment, property and leasehold improvements	(53)	11
Other operating items	(53)	11
Loss from operations	(1,335)	(12,501)
Interest (expense) income, net	(53)	15
Foreign exchange (losses) gains	(254)	215
Other	(21)	(3)
	(328)	227
Loss from operations before provision for income taxes	(1,663)	(12,274)
Provision for income taxes	474	422
Net loss	$ (2,137)	$ (12,696)
Loss per share basic and diluted:
Basic and diluted loss per share (in dollars per share)	$ (0.16)	$ (0.96)
Weighted average shares - basic and diluted (in shares)	13,224	13,224
Comprehensive loss:
Net loss	$ (2,137)	$ (12,696)
Foreign currency translation adjustments	5	(304)
	$ (2,132)	$ (13,000)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' (Deficit) Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings, Appropriated [Member]	Total
Balance (in shares) at Oct. 02, 2015	13,224,000
Balance at Oct. 02, 2015	$ 1	$ 6,224	$ (578)	$ (2,600)	$ 3,047
Net loss	0	0	0	(12,696)	(12,696)
Foreign currency translation	0	0	(304)	0	(304)
Share based compensation	$ 0	164	0	0	$ 164
Balance (in shares) at Sep. 30, 2016	13,224,000				13,224,349
Balance at Sep. 30, 2016	$ 1	6,388	(882)	(15,296)	$ (9,789)
Net loss	0	0	0	(2,137)	(2,137)
Foreign currency translation	0	0	5	0	5
Share based compensation	$ 0	99	0	0	$ 99
Balance (in shares) at Sep. 29, 2017	13,224,000				13,224,349
Balance at Sep. 29, 2017	$ 1	$ 6,487	$ (877)	$ (17,433)	$ (11,822)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Cash flows - operating activities
Net loss	$ (2,137)	$ (12,696)
Adjustments to reconcile net loss from operations to net cash used in operating activities:
Depreciation and amortization	1,945	2,830
Share-based compensation	99	164
Deferred income taxes	(53)	(29)
Provision for doubtful accounts	255	391
Accretion on asset retirement obligations	66	76
Loss (gain) on disposal of equipment, property and leasehold improvements	53	(11)
Restructuring charge	386	1,940
Unrealized foreign exchange losses (gains)	72	(205)
Settlement of asset retirement obligation	(310)	(77)
Changes in operating assets and liabilities:
Trade accounts receivable	(363)	404
Prepaid expenses and other assets	780	914
Income tax receivable / payable	513	405
Trade accounts payable	92	(483)
Deferred revenues	(2,833)	(1,274)
Deferred facilities rent and other	(1,470)	(438)
Asset retirement obligation	0	(128)
Other accrued liabilities	(317)	(774)
Net cash used in operating activities	(3,222)	(8,991)
Cash flows - investing activities:
Purchases of equipment, property and leasehold improvements	(42)	(385)
Proceeds from sale of equipment, property and leasehold improvements	15	12
Net cash used in investing activities	(27)	(373)
Cash flows - financing activities:
Payments on long term debt	(9)	0
Payments on capital lease obligations	(79)	0
Net cash used in financing activities	(88)	0
Effects of exchange rate changes on cash and cash equivalents	(123)	(32)
Net decrease in cash and cash equivalents	(3,460)	(9,396)
Cash and cash equivalents at the beginning of the period	8,540	17,936
Cash and cash equivalents at the end of the period	5,080	8,540
Supplemental disclosures:
Income tax paid	129	191
Interest paid	86	16
Non-cash loan payable	532	0
Equipment acquired under capital lease	0	472
Leasehold Improvements [Member]
Supplemental disclosures:
Non-cash leasehold improvements	$ 532	$ 2,106

Note 1 - Nature of the Business

Note 1 - Nature of the Business and Summary of Significant Accounting Policies	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	1. a. Nature of the Business Learning Tree International, Inc. and subsidiaries (“the Company,” “we,” “us,” or “our”) develop, market, and deliver a broad, predominately proprietary, library of instructor-led classroom courses that are designed to meet the professional development needs of information technology (“IT”) professionals and managers worldwide. These courses are delivered primarily at our leased education centers located in the United States, the United Kingdom, Canada, Sweden and Japan. Such course events are also conducted from specially equipped facilities, in hotel and conference facilities, and at customer sites throughout the world. Almost all of our course titles are also available to individuals located worldwide through Learning Tree AnyWare™, our patent-pending live online learning interface that allows individuals at any location to attend a live instructor-led Learning Tree class via the Internet. Our courses provide both breadth and depth of education across a wide range of technical and management disciplines, including operating systems, databases, computer networks, computer and network security, web development, programming languages, software engineering, open source applications, project management, business skills, and leadership and professional development. We follow a 52 53 September. 2017 September 29, 2017, 2016 September 30, 2016. September 29, 2017, September 30, 2016, September 29, 2017 September 30, 2016. 2017 2016 52 Certain items in the fiscal year 2016 b. Basis of Presentation As of and for the fiscal year ended September 29, 2017, $11.8 2017 five September 29, 2017, $5.1 2018, To address the decline in revenue, we continue to execute upon strategies to increase the number of attendees in our public courses and expand our overall customer base. Many of these strategies relate to pricing promotions to attract new customers or to re-engage old customers that have not We accelerated our comprehensive cost reduction program in fiscal year 2017 2017 $10.0 $12.0 2016. 2017 $22.1 2016. $1.5 $6.8 2016 2015. To further address our liquidity needs in the near term, on January 12, 2017, a Financing Agreement with Action Capital, which provides the Company with access to borrow through advances of funds up to a maximum aggregate principal amount of $3.0 not 2017. 12 14 We are also continuing to evaluate additional sources of capital and financing. However, there is no The stabilization of revenues and continued 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 2018. not not not c. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Learning Tree International, Inc. and our subsidiaries. All intercompany accounts and transactions have been eliminated. The following is a list of our subsidiaries as of September 29, 2017: Learning Tree International USA, Inc. (U.S.) Learning Tree International, K.K. (Japan) Learning Tree International Ltd. (United Kingdom) Learning Tree International AB (Sweden) Learning Tree International Inc. (Canada) Advanced Technology Marketing, Inc. (U.S.) AnyWare Live, Inc. (U.S.) d. Revenue Recognition and Accounts Receivable Our revenues are primarily received from business entities and government agencies for the professional training of their employees. Course events range in length from one five three 52 53 five 52 53 We offer our customers a multiple-course sales discount referred to as a Learning Tree Training Passport. A Learning Tree Training Passport allows an individual Passport holder to attend up to a specified number of courses over a one two or a fixed price. For Training Passports, revenue is recognized as courses are attended with the amount of revenue recognized based upon the selling price of the Training Passport, the list price of the course taken, the weighted average list price of all courses taken and the estimated average number of courses all Passport holders will actually attend. Upon expiration of each individual Training Passport, we record the difference, if any, between the revenues previously recognized and that specific Training Passport’s total invoiced price. The estimated attendance rate is based upon the historical experience of the average number of course events that Training Passport holders have attended. The actual Training Passport attendance rate is reviewed at least semi-annually, and if the Training Passport attendance rates change, the revenue recognition rate for active Training Passports and for Training Passports sold thereafter is adjusted prospectively. We believe it is appropriate to recognize revenues on this basis in order to most closely match revenue and related costs, as a substantial number of Passport holders do not nts permitted by their Training Passports. We believe the use of recent historical data is reasonable and appropriate because of the relative stability of the average actual number of course events attended by Passport holders. The average actual attend ance rate for all expired Training Passports has closely approximated the estimated rate we utilize. Although we have seen no may not may no one two For Passport products for which historical utilization data is not ata to estimate the expected number of courses that will be attended. Assumed utilization rates for products for which historical utilization data is not may In addition to our Learning Tree Training Passports, we also offer a multiple-course sales discount referred to as Learning Tree Training Vouchers. With Learning Tree Training Vouchers, a customer buys the right to send a specified numb er of attendees to Learning Tree courses over a six twelve twelve no For reseller partner courses, we rec ord revenue net of the amount we pay the partner for providing the course and do not Trade accounts receivable are reduced by an allowance for amounts that may e. Share-Based Compensation We estimate the fair value of share-based option awards on the date of grant using an option-pricing model. We estimate the fair value of share-based restricted stock units and restricted stock grants using the closing price of our stock on the date of grant. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our consolidated statements of operations and comprehensive loss. Our determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by assumptions regarding a number of variables, including our expected stock price volatility, expected term, dividend yield and risk-free interest rates. We analyzed our historical volatility to estimate the expected volatility. The risk-free interest rate assumption is based on the U.S. Treasury rate at the date of grant that most closely resembles the expected life of our options. The estimated expected life represents the weighted-average period the stock options are expected to remain outstanding and has been determined based on the simplified method under Accounting Standards Codification (ASC) 718, Compensation-Stock Compensation not As share-based compensation expense recognized in the consolidated statements of operations and comprehensive loss is based on awards ultimately expected to vest, it has been reduced for estimated pre-vesting forfeitures. Forfeitures were estimated based on historical experience. f. Course Development Costs Course development costs are charged to operations in the period incurred. g. Advertising Advertising costs are charged to expense in the period incurred. Advertising costs totaled $ 234 $383 2017 2016, h. Cash and Cash Equivalents and Interest-bearing Investments We consider highly liquid investments with remaining maturities of ninety Restricted interest-bearing investments at September 29, 2017 $753 563 $188 1,535 $536 $1,867 1,439 $179 1,534 $897 September 30, 2016. September 30, 2016, $362 $2,581 i. Marketing Expenses Marketing expenses for fiscal year 2017 Marketing expenses for fiscal year 2016 not 2017 2016 $1,999 $5,857 j. Equipment, Property and Leasehold Improvements Equipment, property and leasehold improvements are recorded at cost and depreciated or amortized using the straight-line method over the following estimated useful lives: Education and office equipment (years) 3 to 5 Transportation equipment (years) 4 Accounting software (years) 7 Leasehold improvements 20 years or the life of the lease, if shorter Depreciation and amortization expense totaled $ 1,945 $2,830 2017 2016, During fiscal year 2017, $0.5 third During fiscal year 2016, $1.8 $0.3 The fair value of a liability for an asset retirement obligation (“ARO”) associated with a leased facility is recorded as an asset (leasehold improvements) and a liability when there is a legal obligation associated with the retirement of a long-lived asset and the amount can be reasonably estimated. See also Note 2 k. Long-Lived Assets We periodically review the carrying value of our long-lived assets, such as equipment, property and leasehold improvements for impairment or whenever events or changes in circumstances indicate that the carrying value may not l. Deferred Revenues Deferred revenues primarily relate to unearned revenues associated with Training Passports, Training Vouchers and advance payments received from customers for course events to be held in the future. m. Comprehensive loss We report comprehensive income (loss) in the consolidated statements of operations and comprehensive loss. Other comprehensive loss represents changes in stockholders ’ equity from non-owner sources and is comprised of foreign currency translation adjustments. At the end of fiscal year 2017, 877 882 2016. n. Income Taxes We provide for income taxes under the provisions of Financial Accounting Standards Board (“FASB”) ASC 740, Income Taxes may not The tax effects of uncertain tax positions are recognized in the consolidated financial statements only if the position is more likely than not not 50% 740 10 o. Foreign Currency We translate the financial statements of our foreign subsidiaries from the local (functional) currencies to U.S. dollars. The rates of exchange at each fiscal year end are used for translating the assets and liabilities and the average monthly rates of exchange for each year are used for the consolidated statements of operations and comprehensive loss. Gains or losses arising from the translation of the foreign subsidiaries ’ financial statements are included in the accompanying consolidated balance sheets as a separate component of stockholders’ equity. Gains or losses resulting from foreign currency transactions are included in the consolidated statements of operations and comprehensive loss. To date, we have not p. Deferred Facilities Rent Operating Lease Activities: We lease education center and administrative office space under various operating lease agreements. Certain lease agreements include provisions that provide for cash incentives, graduated rent payments and other inducements. We recognize rent expense on a straight-line basis over the related terms of such leases. The value of lease incentives and/or inducements, along with the excess of the rent expense recognized over the rentals paid, is recorded as deferred facilities rent in the accompanying consolidated balance sheets. Lease Termination Activities: We record liabilities for costs that will be incurred under a contract without economic benefit at estimated fair value. We have vacated space in leased facilities subject to operating leases and recorded the estimated liability associated with future rentals at the cease-use date. The fair value of the liability at the cease-use date was determined based on the remaining cash flows for lease rentals, and minimum lease payments, reduced by estimated sublease rentals and certain subtenant reimbursements that could be reasonably obtained for the property, discounted using a credit-adjusted risk-free rate. The liability is adjusted for changes, if any, resulting from revisions to estimated cash flows after the cease-use date, measured using the original historical credit-adjusted risk-free rate. Changes due to the passage of time are recognized as an increase in the carrying amount of the liability and as accretion expense. q. Fair Value of Financial Instruments The carrying values of cash and cash equivalents, restricted interest-bearing investments, accounts receivable, and accounts payable, and current portion of loan payable approximate their fair values because of the short-term nature of these instruments. The carrying value of the non-current portion of loan payable also approximates fair value since this loan substantially consist of the new financing agreement that was obtained during the current fiscal year as discussed in Note 12 r. Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make judgments, estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. s. Recently Issued Accounting Pronouncements In May 2014, FASB issued Accounting Standards Update (“ASU”) No. 2014 09, Revenue from Contracts with Customers (Topic 606 2014 09” 2014 09 five may August 2015, No. 2015 14 Revenue from Contracts with Customers (Topic 606 2015 14” 2014 09 one December 15, 2017. December 15, 2016. September 30, 2018 In August 2014, No. 2014 15, “Presentation of Financial Statements - Going Concern (Subtopic 205 40 2014 15” one 2014 15 December 15, 2016, 2014 15 September 30, 2017. one In November 2015, No. 2015 17, Income Taxes (Topic 740 2015 17” 2015 17 December 15, 2016. may 2015 17 September 30, 2017 In February 2016, No. 2016 02, Leases (Topic 842 2016 02” 12 Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, September 28, 2019. In March 2016, No. 2016 09, Compensation – Stock Compensation (Topic 718 2016 09” 2016 09 December 15, 2016, 2016 09 September 30, 2017. No. 2016 09 not In August 2016, No. 2016 15, Statement of Cash Flows (Topic 230 2016 15” December 15, 2017, September 30, 2018 not In November 2016, No. 2016 18, Statement of Cash Flows (Topic 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, not,

Note 2 - Asset Retirement Oblig

Note 2 - Asset Retirement Obligations	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Asset Retirement Obligation Disclosure [Text Block]	2. We record a liability equal to the fair value of the estimated cost to retire an asset. The ARO liability is recorded in the period in which the obligation meets the definition of a liability, which is generally when the asset is placed in service and whereby we have contractual commitments to remove leasehold improvements and to return the leased facility back to a specified condition when the lease terminates. For a facility lease, this is typically at the inception of the lease. When the ARO liability is initially recorded, we increase the carrying amount of the related long-lived asset (leasehold improvements) by an amount equal to the calculated liability. The liability is subsequently accreted to its present value each period, and the capitalized cost is depreciated over the useful life of the related asset, which is the lease term. The ARO liability is recorded at fair value, and accretion expense (included in general and administrative expenses) is recognized over time as the discounted liability is accreted to its expected settlement value. The fair value of the ARO liability is measured using the expected future cash outflows related to the lease and calculated by using inflation rates in effect at the time of adoption and incorporating a market-risk premium, and discounted at our credit-adjusted risk-free interest rate at the time of adoption. Any difference between costs incurred upon settlement of an asset retirement obligation and the recorded liability will be recognized as a gain or loss in our earnings. Each ARO liability is based on a number of assumptions requiring judgment. We cannot predict the type of revisions to these assumptions that will be required in future periods due to the availability of additional information, technology changes, the price of labor costs and other factors. The following table presents the activity for our ARO liabilities, which primarily consists of the estimated cost to remove leasehold improvements at our Education Centers: Year ended Year ended September 29, 2017 September 30, 2016 ARO balance, beginning of period $ 1,369 $ 1,669 Accretion expense 66 76 Liabilities satisfied 0 (128 ) Settlement of ARO liability (310 ) (77 ) Foreign currency translation 18 (171 ) ARO balance, end of period $ 1,143 $ 1,369

Note 3 - Income Taxes

Note 3 - Income Taxes	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	3. We file a consolidated United States federal income tax return which includes all of our domestic operations. Our domestic subsidiaries also file income tax returns based on our operations in certain state and local jurisdictions. We file separate tax returns for each of our foreign subsidiaries in the countries in which they operate. Loss before provision for income taxes consists of the following: Fiscal Year Ended September 29, 2017 September 30, 2016 Domestic $ (1,335 ) $ (11,565 ) Foreign (328 ) (709 ) Total $ (1,663 ) $ (12,274 ) The provision for income taxes consists of the following: Fiscal Year Ended September 29, 2017 September 30, 2016 Current tax provision (benefit): U.S. Federal $ 0 $ 0 State 113 196 Foreign 414 255 527 451 Deferred tax provision: U.S. Federal 50 14 Foreign (103 ) (43 ) (53 ) (29 ) Provision for income taxes $ 474 $ 422 The following is a reconciliation of the provision for income taxes to the United States federal statutory tax rate: Fiscal Year Ended September 29, 2017 Effective Tax rate % September 30, 2016 Effective Tax rate % Income taxes at the U.S. statutory rate $ (582 ) 35.0 % $ (4,296 ) 35.0 % Equity compensation 16 (0.9 ) 42 (0.3 ) Other permanent differences 497 (29.9 ) 342 (2.8 ) Effects of foreign taxes and tax credits 47 (2.9 ) 2,368 (19.3 ) State income taxes 73 (4.4 ) (439 ) 3.6 Uncertain tax positions 343 (20.6 ) 320 (2.6 ) Change in valuation allowance 349 (21.0 ) 1,911 (15.6 ) Other (269 ) 16.2 174 (1.4 ) Total provision for income taxes $ 474 (28.5 %) $ 422 (3.4 %) Other permanent differences mainly relate to section 956 Significant management judgment is required in determining our provision for income taxes and in determining whether any deferred tax assets will be realized in full or in part. When it is more likely than not tax assets such as net operating losses or foreign tax credit carry-forwards will not not 2012, 2017 2016. September 29, 2017 September 30, 2016, $20,294 $18,402, $132 September 29, 2017 September 30, 2016. 2035 2021 Deferred income tax assets and liabilities consist of the following: Fiscal Year Ended September 29, 2017 September 30, 2016 Domestic operations: Deferred tax assets: Deferred facilities rent charges $ 2,544 $ 2,721 Deferred revenue 579 1,772 Foreign tax credit carryforwards 132 132 Alternative minimum tax credit carryforwards 189 189 Accrued vacation 344 360 Equity compensation 83 58 Depreciation and amortization 1,986 2,418 Net operating loss 8,446 6,873 Capital loss 83 78 Allowance for bad debt 307 206 Related party payables and Subpart F 541 193 Other 140 36 Deferred tax liabilities: Prepaid expenses (111 ) (158 ) Undistributed earnings of foreign subsidiaries (2,378 ) (2,287 ) Domestic net deferred tax assets 12,885 12,591 Foreign operations: Deferred tax assets: Depreciation and other 505 422 Deferred tax liabilities: Depreciation and other (52 ) (73 ) Foreign net deferred tax assets 453 349 Domestic and foreign deferred tax assets 13,338 12,940 Valuation allowances (12,951 ) (12,602 ) Net deferred tax assets $ 387 $ 338 We recognize interest and penalties related to unrecognized tax benefits as a component of income tax expense. For fiscal year 201 7, $79 September 29, 2017 September 30, 2016, $843 $762 September 29, 2017, $1,398 not 12 2011 2017. The aggregate change in the balance of gross unrecognized tax benefits, which excludes interest and penalties, is as follows: Fiscal Year Ended September 29, 2017 September 30, 2016 Balance, beginning of year $ 713 $ 472 Increases related to tax positions taken during the current period 296 241 Balance end of year $ 1,009 $ 713 Based on future forecasts and budgets, the Company expects to repatriate the unremitted earnings from the foreign subsidiaries to the United States which then become taxable to the Company in the foreseeable future. As of September 29, 2017 September 30, 2016, $2,312 $2,271 $66 $16, $6,606 $6,490 September 29, 2017 September 30, 2016, 2017 $50

Note 4 - Commitments and Contin

Note 4 - Commitments and Contingencies	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	4. a. Operating Lease Commitments As of September 29, 2017, 2026 Fiscal Year Ending Minimum Lease Payments Less Sublease Proceeds Net Lease Commitments 2018 $ 5,203 $ 531 $ 4,672 2019 5,538 561 4,977 2020 4,976 583 4,393 2021 3,559 348 3,211 2022 2,283 0 2,283 Thereafter 6,090 0 6,090 $ 27,649 $ 2,023 $ 25,626 Rental expense, excluding sublease income, was $ 6,475 $9,231 2017 2016, 2017 2016 $85 $83, On August 15, 2017, Learning Tree Limited”) and subsidiary of the Company, entered into an agreement with Laxton Properties Limited (the “Landlord”) to assign two two November 14, 2012 November 13, 2022. two first second i2 £365 $489 first £366 $490 second September 28, 2017, i2 first second £876 $1,174 £525 $703 12 14 b. Capital Lease Commitments During fiscal year 2017, two September 29, 2017 Fiscal Year Ending Minimum Lease Payments 2018 $ 116 2019 116 2020 116 2021 102 Total minimum payments $ 450 Less amount representing interest (imputed weighted average capital lease annual interest rate of (70 ) Net minimum payments 380 Less Current Portion (86 ) Present Value of Minimum Payments, Less Current Portion $ 294 Capital lease liability is included in the "Deferred facilities rent and other" line of our consolidated balance sheets. c. Contingencies Currently, and from time to time, we are involved in litigation incidental to the conduct of our business. We are not

Note 5 - Stockholders' Equity

Note 5 - Stockholders' Equity	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	5. ’ EQUITY We did not 201 7 2016. may no

Note 6 - Share-based Compensati

Note 6 - Share-based Compensation	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	6. Effective January 23, 2007, 2007 “2007 2007 2007 1,000,000 2007 December 2016 no 2007 2007 350,000 2007 one fourth four ten 300,000 not 2007 four The fair value of each option award was estimated on the date of grant using the Black-Scholes option-pricing model. Expected volatilities were based on the historical volatility of our stock measured over a period commensurate with the expected life of granted stock options. The expected term of options represented the period of time that options granted were expected to be outstanding and was determined based on the simplified method as discussed in ASC 718, Compensation-Stock Compensation not 0%. A summary of option activity under the 2007 the additional Board-authorized non-qualified option grants during fiscal years 2016 2017 Options Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at October 2, 2015 250,000 $ 3.43 8.3 $ 0.00 Options granted 600,000 $ 1.24 9.6 $ 0.00 Options exercised 0 $ 0.00 Options forfeited, expired and unearned 0 $ 0.00 Outstanding at September 30, 2016 850,000 $ 1.88 8.5 $ 0.00 Options granted 0 $ 0.00 Options exercised 0 $ 0.00 Options forfeited, expired and unearned (200,000 ) $ 3.85 $ 0.00 Outstanding at September 29, 2017 650,000 $ 1.28 8.0 $ 0.00 Vested and expected to vest at September 29, 2017 641,305 $ 1.27 8.0 $ 0.00 Exercisable at September 29, 2017 175,000 $ 1.31 7.9 $ 0.00 During fiscal year 2016, no 2017. 2016 Expected dividend yield $ 0.00 Risk-free interest rate 1.14 % Expected option term (years) 3.9 Volatility 63.23 % Weighted-average fair value $ 0.60 Share-based compensation expense related to employee stock options is included in cost of revenues and operating expenses consistent with the respective employee salary costs. These costs totaled $99 $164 2017 2016, If the non-vested stock options fully vest, they will result in future expense of $ 285 2 $0 2017 2016. Restricted Stock Units As noted above, our 2007 2017 2016, not no 2017 2016.

Note 7 - Employee Benefit Plans

Note 7 - Employee Benefit Plans	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	7. We have adopted a defined contribution plan for the benefit of our domestic employees who have met the eligibility requirements. The Learning Tree International 401 “401 401 Qualified employees may 401 30% first 6% 177 $241, $49 $21, 401 2017 2016, We have adopted or participate in country-sponsored defined contribution plans for the benefit of our employees of all of our foreign subsidiaries. Contributions to these plans are subject to tenure and compensation level criteria, as well as certain limitations. For fiscal years 2017 2016, $361 $376,

Note 8 - Loss Per Share

Note 8 - Loss Per Share	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Earnings Per Share [Text Block]	8. LOSS PER SHARE Loss per share —basic is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Loss per share—diluted includes the dilutive effect, if any, of nonvested restricted stock grants, nonvested restricted stock units and of outstanding options to purchase common stock, using the treasury stock method. For fiscal years 2017 2016, 650,000 850,000 The following table sets forth the calculation of basic and diluted loss per share: Fiscal Year Ende d September 29, September 30, 2017 2016 Numerator: Net loss $ (2,137 ) $ (12,696 ) 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: $ (0.16 ) $ (0.96 )

Note 9 - Operating Segment Info

Note 9 - Operating Segment Information	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	9. Our worldwide operations involve the design and delivery of instructor-led classroom training courses and related services to business and government organizations. The training and education we offer is presented by our instructors in a virtually identical manner in every country in which we operate, regardless of whether presented in leased classroom space or external facilities, of the content of the class being taught, the language of the presentation or the printed course materials or of the location or method of distribution. We did not one 10% 2017 2016. We conduct and manage our business globally, and our management makes financial decisions and allocates resources based on the information we receive from our internal management systems. Our reportable segments are: the United States, Canada, the United Kingdom, Sweden and Japan. As a measure of segment performance, our Chief Operating Decision Maker reviews revenues and gross profit for each segment. Intersegment sales were $ 4,523 $5,101 2017 2016, 2017 2016, Fiscal Year Ended September 29, September 30, 2017 2016 Revenues: United States $ 44,246 $ 51,377 Canada 6,700 7,961 North America 50,946 59,338 United Kingdom 14,492 16,878 Sweden 2,920 3,069 Japan 2,305 2,302 Total $ 70,663 $ 81,587 Gross profit: United States $ 20,259 $ 19,618 Canada 2,827 3,119 North America 23,086 22,737 United Kingdom 4,172 5,414 Sweden 1,493 1,625 Japan 1,614 1,648 Total $ 30,365 $ 31,424 Depreciation and amortization: United States $ 972 $ 1,915 Canada 182 236 North America 1,154 2,151 United Kingdom 746 620 Sweden 42 56 Japan 3 3 Total $ 1,945 $ 2,830 Fiscal Year Ended September 29, September 30, 2017 2016 Total assets: United States $ 13,239 $ 15,578 Canada 2,349 3,395 North America 15,588 18,973 United Kingdom 6,944 8,046 Sweden 2,169 2,688 Japan 1,562 1,900 Total $ 26,263 $ 31,607 Long-lived assets: United States $ 3,348 $ 4,211 Canada 410 480 North America 3,758 4,691 United Kingdom 1,536 1,725 Sweden 80 119 Japan 67 76 Total $ 5,441 $ 6,611 Capital expenditures: United States $ 23 $ 174 Canada 13 11 North America 36 185 United Kingdom 4 200 Sweden 0 0 Japan 2 0 Total $ 42 $ 385

Note 10 - Deferred Facilities R

Note 10 - Deferred Facilities Rent and Other	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Deferred Facilities Rent and Other [Text Block]	10. The following tables show details of the following line items in our consolidated balance sheets. Current Portion of Deferred Facilities Rent and Other September 29, September 30, 2017 2016 Reston lease liability $ 895 $ 1,057 Deferred rent and other 412 529 Current portion of loan payable 167 0 Capital lease obligations 86 81 $ 1,560 $ 1,667 Noncurrent Portion of Deferred Facilities Rent and Other September 29, September 30, 2017 2016 Deferred rent and other $ 3,434 $ 3,808 Reston lease liability 1,687 2,103 Capital lease obligations 294 386 $ 5,415 $ 6,297

Note 11- Valuation and Qualifyi

Note 11- Valuation and Qualifying Accounts	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Valuation and Qualifying Accounts [Text Block]	11. Activity with respect to our provision for doubtful accounts is summarized as follows: September 29, September 30, 2017 2016 Beginning balance $ 542 $ 160 Provision for doubtful accounts 255 391 Charges against allowance 0 (10 ) Other (2 ) 1 Ending balance $ 795 $ 542 Activity with respect to our valuation allowance for deferred tax assets is summarized as follows: September 29, September 30, 2017 2016 Beginning balance $ 12,602 $ 10,692 Provisions 349 1,910 Charges against allowance 0 0 Ending balance $ 12,951 $ 12,602 Activity with respect to our lease liabilities is summarized as follows: September 29, September 30, 2017 2016 Beginning balance $ 3,160 $ 328 Provisions 386 1,940 Accretion 175 23 Reston Town Center Deferred Rent 0 1,220 Charges against allowance (1,139 ) (351 ) Ending balance $ 2,582 $ 3,160

Note 12 - Debt

Note 12 - Debt	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Debt Disclosure [Text Block]	12. DEBT On January 12, 2017, (“Action Capital”) that provides the Company with access to borrow through advances of funds of up to $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 ’s obligations under the Financing Agreement are secured by Acceptable Accounts, accounts receivable due from U.S. based account debtors and any contract rights, chattel paper, documents, instruments, general intangibles (excluding general intangibles consisting of intellectual property or intellectual property rights), reserves, reserve accounts, deposit and demand accounts, rebates, and books and records pertaining to any Acceptable Accounts that are assigned to Action Capital and all proceeds of the foregoing property. During fiscal year 2017, not In connection with the lease agreement assignments by Learning Tree International Limited, a company incorporated under the laws of the United Kingdom (“ Learning Tree Limited”) and subsidiary of the Company, Learning Tree Limited continued to occupy and lease the ground and the basement floors in the Euston House building in London, England. In order to continue to offer training courses at the Euston House location, Learning Tree Limited is renovating these two £525 $703 third three three £100 $134 £100 $134 £200 $268 August 24, 2017, September 12, 2017 September 22, 2017, September 29, 2017, £125 $167 £272 $365 two September 29, 2017. The financing provided for the First Financing, the Second Financing and the Third Financing is in each case for a minimum of 36 Minimum Period”) with annual interest rates of approximately 7.5%, £3 $4 £3 $4 £6 $8 may 36 one may one 3% not may 1 2 3 4 5 6 Under the terms of each Financing Agreement for the First Financing, Second Financing and Third Financing, the equipment and other materials for the Euston House Renovation are purchased from the equipment and materials suppliers with the financing received by Learning Tree Limited from the lenders with such lenders retaining ownership of the purchased equipment and materials financed. The Financing Agreement for each of the First Financing, Second Financing and Third Financing, requires Learning Tree Limited to: (i) select the equipment and materials and make sure of their suitability for Learning Tree Limited; (ii) maintain and be responsible for such equipment and materials; (iii) keep the equipment and materials in the possession of Learning Tree Limited at the Euston House location; and (iv) insure the financed equipment. In addition, Learning Tree Limited is not Learning Tree Limited provides each lender with indemnification in each Financing Agreement from and against losses, damage, claims and demands that a lender may

Note 13 - Restructuring Activit

Note 13 - Restructuring Activity	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	13. In September 2016, 81% no $1.9 The Company also made an adjustment for the effects of deferred rent liability and offset the existing deferred rent liability of $1.2 2017 $0.4 2017. September 29, 2017, 50% September 29, September 30, 2017 2016 Balance at beginning of period $ 3,160 $ 328 Additions: RTC cease-use charge 386 1,940 RTC deferred rent liability 0 1,220 Accretion expense 175 23 561 3,183 Reductions: Rent payments net of deferred rent (1,139 ) (351 ) Balance at end of period 2,582 3,160 As of September 29, 2017,

Note 14 - Subsequent Events

Note 14 - Subsequent Events	12 Months Ended
	Sep. 29, 2017
Notes to Financial Statements
Subsequent Events [Text Block]	14. As a result of the completed assignment of the first second October 12, 2017, £876 Laxton Properties Limited. See Note 4, On October 13, 2017, September 29, 2017 ● The amount of square footage leased for the Alexandria Education Center was reduced; ● The lease term was extended to December 31, 2022, terminate the lease as of November 30, 2019 one ● The base rental rate was adjusted to $306 3% ● A rent abatement of four was provided by the landlord to Learning Tree USA, which abatement will be reduced to two With the reduction in square footage, the Alexandria Education center will be reduced from the current seven five On October 27, 2017, 1801 October 31, 2017 February 29, 2020 ● The amount of square footage leased for the Rockville Education Center was reduced; ● The lease term was extended to February 29, 2020; ● The base rental rate was adjusted to $228 of 3% ● A rent abatement of two With the reduction in square footage, the Rockville Education center will be reduced from the current eleven five In connection with the previously announced lease agreement assignments by Learning Tree International Limited, a company incorporated under the laws of the United Kingdom (“Learning Tree Limited”) and subsidiary of the Company, Learning Tree Limited continued to occupy and lease the ground and the basement floors in the Euston House building in London, England. In order to continue to offer instructor-led IT and Management training courses as it has for the past 18 two £525 $703 £400 $536 three fourth fifth two £50 $67 £73 $98 three Note 12, £523 $701 £17 $23 We have determined that there are no

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 29, 2017
Accounting Policies [Abstract]
Nature of Business [Policy Text Block]	a. Nature of the Business Learning Tree International, Inc. and subsidiaries (“the Company,” “we,” “us,” or “our”) develop, market, and deliver a broad, predominately proprietary, library of instructor-led classroom courses that are designed to meet the professional development needs of information technology (“IT”) professionals and managers worldwide. These courses are delivered primarily at our leased education centers located in the United States, the United Kingdom, Canada, Sweden and Japan. Such course events are also conducted from specially equipped facilities, in hotel and conference facilities, and at customer sites throughout the world. Almost all of our course titles are also available to individuals located worldwide through Learning Tree AnyWare™, our patent-pending live online learning interface that allows individuals at any location to attend a live instructor-led Learning Tree class via the Internet. Our courses provide both breadth and depth of education across a wide range of technical and management disciplines, including operating systems, databases, computer networks, computer and network security, web development, programming languages, software engineering, open source applications, project management, business skills, and leadership and professional development. We follow a 52 53 September. 2017 September 29, 2017, 2016 September 30, 2016. September 29, 2017, September 30, 2016, September 29, 2017 September 30, 2016. 2017 2016 52 Certain items in the fiscal year 2016
Basis of Accounting, Policy [Policy Text Block]	b. Basis of Presentation As of and for the fiscal year ended September 29, 2017, $11.8 2017 five September 29, 2017, $5.1 2018, To address the decline in revenue, we continue to execute upon strategies to increase the number of attendees in our public courses and expand our overall customer base. Many of these strategies relate to pricing promotions to attract new customers or to re-engage old customers that have not We accelerated our comprehensive cost reduction program in fiscal year 2017 2017 $10.0 $12.0 2016. 2017 $22.1 2016. $1.5 $6.8 2016 2015. To further address our liquidity needs in the near term, on January 12, 2017, a Financing Agreement with Action Capital, which provides the Company with access to borrow through advances of funds up to a maximum aggregate principal amount of $3.0 not 2017. 12 14 We are also continuing to evaluate additional sources of capital and financing. However, there is no The stabilization of revenues and continued 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 2018. not not not
Consolidation, Policy [Policy Text Block]	c. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Learning Tree International, Inc. and our subsidiaries. All intercompany accounts and transactions have been eliminated. The following is a list of our subsidiaries as of September 29, 2017: Learning Tree International USA, Inc. (U.S.) Learning Tree International, K.K. (Japan) Learning Tree International Ltd. (United Kingdom) Learning Tree International AB (Sweden) Learning Tree International Inc. (Canada) Advanced Technology Marketing, Inc. (U.S.) AnyWare Live, Inc. (U.S.)
Revenue Recognition, Policy [Policy Text Block]	d. Revenue Recognition and Accounts Receivable Our revenues are primarily received from business entities and government agencies for the professional training of their employees. Course events range in length from one five three 52 53 five 52 53 We offer our customers a multiple-course sales discount referred to as a Learning Tree Training Passport. A Learning Tree Training Passport allows an individual Passport holder to attend up to a specified number of courses over a one two or a fixed price. For Training Passports, revenue is recognized as courses are attended with the amount of revenue recognized based upon the selling price of the Training Passport, the list price of the course taken, the weighted average list price of all courses taken and the estimated average number of courses all Passport holders will actually attend. Upon expiration of each individual Training Passport, we record the difference, if any, between the revenues previously recognized and that specific Training Passport’s total invoiced price. The estimated attendance rate is based upon the historical experience of the average number of course events that Training Passport holders have attended. The actual Training Passport attendance rate is reviewed at least semi-annually, and if the Training Passport attendance rates change, the revenue recognition rate for active Training Passports and for Training Passports sold thereafter is adjusted prospectively. We believe it is appropriate to recognize revenues on this basis in order to most closely match revenue and related costs, as a substantial number of Passport holders do not nts permitted by their Training Passports. We believe the use of recent historical data is reasonable and appropriate because of the relative stability of the average actual number of course events attended by Passport holders. The average actual attend ance rate for all expired Training Passports has closely approximated the estimated rate we utilize. Although we have seen no may not may no one two For Passport products for which historical utilization data is not ata to estimate the expected number of courses that will be attended. Assumed utilization rates for products for which historical utilization data is not may In addition to our Learning Tree Training Passports, we also offer a multiple-course sales discount referred to as Learning Tree Training Vouchers. With Learning Tree Training Vouchers, a customer buys the right to send a specified numb er of attendees to Learning Tree courses over a six twelve twelve no For reseller partner courses, we rec ord revenue net of the amount we pay the partner for providing the course and do not Trade accounts receivable are reduced by an allowance for amounts that may
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	e. Share-Based Compensation We estimate the fair value of share-based option awards on the date of grant using an option-pricing model. We estimate the fair value of share-based restricted stock units and restricted stock grants using the closing price of our stock on the date of grant. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our consolidated statements of operations and comprehensive loss. Our determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by assumptions regarding a number of variables, including our expected stock price volatility, expected term, dividend yield and risk-free interest rates. We analyzed our historical volatility to estimate the expected volatility. The risk-free interest rate assumption is based on the U.S. Treasury rate at the date of grant that most closely resembles the expected life of our options. The estimated expected life represents the weighted-average period the stock options are expected to remain outstanding and has been determined based on the simplified method under Accounting Standards Codification (ASC) 718, Compensation-Stock Compensation not As share-based compensation expense recognized in the consolidated statements of operations and comprehensive loss is based on awards ultimately expected to vest, it has been reduced for estimated pre-vesting forfeitures. Forfeitures were estimated based on historical experience.
In Process Research and Development, Policy [Policy Text Block]	f. Course Development Costs Course development costs are charged to operations in the period incurred.
Advertising Costs, Policy [Policy Text Block]	g. Advertising Advertising costs are charged to expense in the period incurred. Advertising costs totaled $ 234 $383 2017 2016,
Cash and Cash Equivalents, Policy [Policy Text Block]	h. Cash and Cash Equivalents and Interest-bearing Investments We consider highly liquid investments with remaining maturities of ninety Restricted interest-bearing investments at September 29, 2017 $753 563 $188 1,535 $536 $1,867 1,439 $179 1,534 $897 September 30, 2016. September 30, 2016, $362 $2,581
Selling, General and Administrative Expenses, Policy [Policy Text Block]	i. Marketing Expenses Marketing expenses for fiscal year 2017 Marketing expenses for fiscal year 2016 not 2017 2016 $1,999 $5,857
Property, Plant and Equipment, Preproduction Design and Development Costs [Policy Text Block]	j. Equipment, Property and Leasehold Improvements Equipment, property and leasehold improvements are recorded at cost and depreciated or amortized using the straight-line method over the following estimated useful lives: Education and office equipment (years) 3 to 5 Transportation equipment (years) 4 Accounting software (years) 7 Leasehold improvements 20 years or the life of the lease, if shorter Depreciation and amortization expense totaled $ 1,945 $2,830 2017 2016, During fiscal year 2017, $0.5 third During fiscal year 2016, $1.8 $0.3 The fair value of a liability for an asset retirement obligation (“ARO”) associated with a leased facility is recorded as an asset (leasehold improvements) and a liability when there is a legal obligation associated with the retirement of a long-lived asset and the amount can be reasonably estimated. See also Note 2
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	k. Long-Lived Assets We periodically review the carrying value of our long-lived assets, such as equipment, property and leasehold improvements for impairment or whenever events or changes in circumstances indicate that the carrying value may not
Revenue Recognition, Deferred Revenue [Policy Text Block]	l. Deferred Revenues Deferred revenues primarily relate to unearned revenues associated with Training Passports, Training Vouchers and advance payments received from customers for course events to be held in the future.
Comprehensive Income, Policy [Policy Text Block]	m. Comprehensive loss We report comprehensive income (loss) in the consolidated statements of operations and comprehensive loss. Other comprehensive loss represents changes in stockholders ’ equity from non-owner sources and is comprised of foreign currency translation adjustments. At the end of fiscal year 2017, 877 882 2016.
Income Tax, Policy [Policy Text Block]	n. Income Taxes We provide for income taxes under the provisions of Financial Accounting Standards Board (“FASB”) ASC 740, Income Taxes may not The tax effects of uncertain tax positions are recognized in the consolidated financial statements only if the position is more likely than not not 50% 740 10
Foreign Currency Transactions and Translations Policy [Policy Text Block]	o. Foreign Currency We translate the financial statements of our foreign subsidiaries from the local (functional) currencies to U.S. dollars. The rates of exchange at each fiscal year end are used for translating the assets and liabilities and the average monthly rates of exchange for each year are used for the consolidated statements of operations and comprehensive loss. Gains or losses arising from the translation of the foreign subsidiaries ’ financial statements are included in the accompanying consolidated balance sheets as a separate component of stockholders’ equity. Gains or losses resulting from foreign currency transactions are included in the consolidated statements of operations and comprehensive loss. To date, we have not
Deferred Charges, Policy [Policy Text Block]	p. Deferred Facilities Rent Operating Lease Activities: We lease education center and administrative office space under various operating lease agreements. Certain lease agreements include provisions that provide for cash incentives, graduated rent payments and other inducements. We recognize rent expense on a straight-line basis over the related terms of such leases. The value of lease incentives and/or inducements, along with the excess of the rent expense recognized over the rentals paid, is recorded as deferred facilities rent in the accompanying consolidated balance sheets. Lease Termination Activities: We record liabilities for costs that will be incurred under a contract without economic benefit at estimated fair value. We have vacated space in leased facilities subject to operating leases and recorded the estimated liability associated with future rentals at the cease-use date. The fair value of the liability at the cease-use date was determined based on the remaining cash flows for lease rentals, and minimum lease payments, reduced by estimated sublease rentals and certain subtenant reimbursements that could be reasonably obtained for the property, discounted using a credit-adjusted risk-free rate. The liability is adjusted for changes, if any, resulting from revisions to estimated cash flows after the cease-use date, measured using the original historical credit-adjusted risk-free rate. Changes due to the passage of time are recognized as an increase in the carrying amount of the liability and as accretion expense.
Fair Value of Financial Instruments, Policy [Policy Text Block]	q. Fair Value of Financial Instruments The carrying values of cash and cash equivalents, restricted interest-bearing investments, accounts receivable, and accounts payable, and current portion of loan payable approximate their fair values because of the short-term nature of these instruments. The carrying value of the non-current portion of loan payable also approximates fair value since this loan substantially consist of the new financing agreement that was obtained during the current fiscal year as discussed in Note 12
Use of Estimates, Policy [Policy Text Block]	r. Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make judgments, estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates.
New Accounting Pronouncements, Policy [Policy Text Block]	s. Recently Issued Accounting Pronouncements In May 2014, FASB issued Accounting Standards Update (“ASU”) No. 2014 09, Revenue from Contracts with Customers (Topic 606 2014 09” 2014 09 five may August 2015, No. 2015 14 Revenue from Contracts with Customers (Topic 606 2015 14” 2014 09 one December 15, 2017. December 15, 2016. September 30, 2018 In August 2014, No. 2014 15, “Presentation of Financial Statements - Going Concern (Subtopic 205 40 2014 15” one 2014 15 December 15, 2016, 2014 15 September 30, 2017. one In November 2015, No. 2015 17, Income Taxes (Topic 740 2015 17” 2015 17 December 15, 2016. may 2015 17 September 30, 2017 In February 2016, No. 2016 02, Leases (Topic 842 2016 02” 12 Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, September 28, 2019. In March 2016, No. 2016 09, Compensation – Stock Compensation (Topic 718 2016 09” 2016 09 December 15, 2016, 2016 09 September 30, 2017. No. 2016 09 not In August 2016, No. 2016 15, Statement of Cash Flows (Topic 230 2016 15” December 15, 2017, September 30, 2018 not In November 2016, No. 2016 18, Statement of Cash Flows (Topic 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, not,

Note 1 - Nature of the Busine22

Note 1 - Nature of the Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 29, 2017
Notes Tables
Property, Plant and Equipment [Table Text Block]	Education and office equipment (years) 3 to 5 Transportation equipment (years) 4 Accounting software (years) 7 Leasehold improvements 20 years or the life of the lease, if shorter

Note 2 - Asset Retirement Obl23

Note 2 - Asset Retirement Obligations (Tables)	12 Months Ended
	Sep. 29, 2017
Notes Tables
Schedule of Change in Asset Retirement Obligation [Table Text Block]	Year ended Year ended September 29, 2017 September 30, 2016 ARO balance, beginning of period $ 1,369 $ 1,669 Accretion expense 66 76 Liabilities satisfied 0 (128 ) Settlement of ARO liability (310 ) (77 ) Foreign currency translation 18 (171 ) ARO balance, end of period $ 1,143 $ 1,369

Note 3 - Income Taxes (Tables)

Note 3 - Income Taxes (Tables)	12 Months Ended
	Sep. 29, 2017
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Fiscal Year Ended September 29, 2017 September 30, 2016 Domestic $ (1,335 ) $ (11,565 ) Foreign (328 ) (709 ) Total $ (1,663 ) $ (12,274 )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Fiscal Year Ended September 29, 2017 September 30, 2016 Current tax provision (benefit): U.S. Federal $ 0 $ 0 State 113 196 Foreign 414 255 527 451 Deferred tax provision: U.S. Federal 50 14 Foreign (103 ) (43 ) (53 ) (29 ) Provision for income taxes $ 474 $ 422
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Fiscal Year Ended September 29, 2017 Effective Tax rate % September 30, 2016 Effective Tax rate % Income taxes at the U.S. statutory rate $ (582 ) 35.0 % $ (4,296 ) 35.0 % Equity compensation 16 (0.9 ) 42 (0.3 ) Other permanent differences 497 (29.9 ) 342 (2.8 ) Effects of foreign taxes and tax credits 47 (2.9 ) 2,368 (19.3 ) State income taxes 73 (4.4 ) (439 ) 3.6 Uncertain tax positions 343 (20.6 ) 320 (2.6 ) Change in valuation allowance 349 (21.0 ) 1,911 (15.6 ) Other (269 ) 16.2 174 (1.4 ) Total provision for income taxes $ 474 (28.5 %) $ 422 (3.4 %)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Fiscal Year Ended September 29, 2017 September 30, 2016 Domestic operations: Deferred tax assets: Deferred facilities rent charges $ 2,544 $ 2,721 Deferred revenue 579 1,772 Foreign tax credit carryforwards 132 132 Alternative minimum tax credit carryforwards 189 189 Accrued vacation 344 360 Equity compensation 83 58 Depreciation and amortization 1,986 2,418 Net operating loss 8,446 6,873 Capital loss 83 78 Allowance for bad debt 307 206 Related party payables and Subpart F 541 193 Other 140 36 Deferred tax liabilities: Prepaid expenses (111 ) (158 ) Undistributed earnings of foreign subsidiaries (2,378 ) (2,287 ) Domestic net deferred tax assets 12,885 12,591 Foreign operations: Deferred tax assets: Depreciation and other 505 422 Deferred tax liabilities: Depreciation and other (52 ) (73 ) Foreign net deferred tax assets 453 349 Domestic and foreign deferred tax assets 13,338 12,940 Valuation allowances (12,951 ) (12,602 ) Net deferred tax assets $ 387 $ 338
Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward [Table Text Block]	Fiscal Year Ended September 29, 2017 September 30, 2016 Balance, beginning of year $ 713 $ 472 Increases related to tax positions taken during the current period 296 241 Balance end of year $ 1,009 $ 713

Note 4 - Commitments and Cont25

Note 4 - Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 29, 2017
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Fiscal Year Ending Minimum Lease Payments Less Sublease Proceeds Net Lease Commitments 2018 $ 5,203 $ 531 $ 4,672 2019 5,538 561 4,977 2020 4,976 583 4,393 2021 3,559 348 3,211 2022 2,283 0 2,283 Thereafter 6,090 0 6,090 $ 27,649 $ 2,023 $ 25,626
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	Fiscal Year Ending Minimum Lease Payments 2018 $ 116 2019 116 2020 116 2021 102 Total minimum payments $ 450 Less amount representing interest (imputed weighted average capital lease annual interest rate of (70 ) Net minimum payments 380 Less Current Portion (86 ) Present Value of Minimum Payments, Less Current Portion $ 294

Note 6 - Share-based Compensa26

Note 6 - Share-based Compensation (Tables)	12 Months Ended
	Sep. 29, 2017
Notes Tables
Share-based Compensation, Stock Options, Activity [Table Text Block]	Options Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at October 2, 2015 250,000 $ 3.43 8.3 $ 0.00 Options granted 600,000 $ 1.24 9.6 $ 0.00 Options exercised 0 $ 0.00 Options forfeited, expired and unearned 0 $ 0.00 Outstanding at September 30, 2016 850,000 $ 1.88 8.5 $ 0.00 Options granted 0 $ 0.00 Options exercised 0 $ 0.00 Options forfeited, expired and unearned (200,000 ) $ 3.85 $ 0.00 Outstanding at September 29, 2017 650,000 $ 1.28 8.0 $ 0.00 Vested and expected to vest at September 29, 2017 641,305 $ 1.27 8.0 $ 0.00 Exercisable at September 29, 2017 175,000 $ 1.31 7.9 $ 0.00
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2016 Expected dividend yield $ 0.00 Risk-free interest rate 1.14 % Expected option term (years) 3.9 Volatility 63.23 % Weighted-average fair value $ 0.60

Note 8 - Loss Per Share (Tables

Note 8 - Loss Per Share (Tables)	12 Months Ended
	Sep. 29, 2017
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Fiscal Year Ende d September 29, September 30, 2017 2016 Numerator: Net loss $ (2,137 ) $ (12,696 ) 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: $ (0.16 ) $ (0.96 )

Note 9 - Operating Segment In28

Note 9 - Operating Segment Information (Tables)	12 Months Ended
	Sep. 29, 2017
Notes Tables
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	Fiscal Year Ended September 29, September 30, 2017 2016 Revenues: United States $ 44,246 $ 51,377 Canada 6,700 7,961 North America 50,946 59,338 United Kingdom 14,492 16,878 Sweden 2,920 3,069 Japan 2,305 2,302 Total $ 70,663 $ 81,587 Gross profit: United States $ 20,259 $ 19,618 Canada 2,827 3,119 North America 23,086 22,737 United Kingdom 4,172 5,414 Sweden 1,493 1,625 Japan 1,614 1,648 Total $ 30,365 $ 31,424 Depreciation and amortization: United States $ 972 $ 1,915 Canada 182 236 North America 1,154 2,151 United Kingdom 746 620 Sweden 42 56 Japan 3 3 Total $ 1,945 $ 2,830
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	Fiscal Year Ended September 29, September 30, 2017 2016 Total assets: United States $ 13,239 $ 15,578 Canada 2,349 3,395 North America 15,588 18,973 United Kingdom 6,944 8,046 Sweden 2,169 2,688 Japan 1,562 1,900 Total $ 26,263 $ 31,607 Long-lived assets: United States $ 3,348 $ 4,211 Canada 410 480 North America 3,758 4,691 United Kingdom 1,536 1,725 Sweden 80 119 Japan 67 76 Total $ 5,441 $ 6,611 Capital expenditures: United States $ 23 $ 174 Canada 13 11 North America 36 185 United Kingdom 4 200 Sweden 0 0 Japan 2 0 Total $ 42 $ 385

Note 10 - Deferred Facilities29

Note 10 - Deferred Facilities Rent and Other (Tables)	12 Months Ended
	Sep. 29, 2017
Notes Tables
Schedule of Current Portion of Deferred Facilities Rent and Other [Table Text Block]	September 29, September 30, 2017 2016 Reston lease liability $ 895 $ 1,057 Deferred rent and other 412 529 Current portion of loan payable 167 0 Capital lease obligations 86 81 $ 1,560 $ 1,667
Schedule of Long Term Portion of Deferred Facilities Rent and Other [Table Text Block]	September 29, September 30, 2017 2016 Deferred rent and other $ 3,434 $ 3,808 Reston lease liability 1,687 2,103 Capital lease obligations 294 386 $ 5,415 $ 6,297

Note 11- Valuation and Qualif30

Note 11- Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Sep. 29, 2017
Notes Tables
Valuation and Qualifying Accounts [Table Text Block]	September 29, September 30, 2017 2016 Beginning balance $ 542 $ 160 Provision for doubtful accounts 255 391 Charges against allowance 0 (10 ) Other (2 ) 1 Ending balance $ 795 $ 542
Summary of Valuation Allowance [Table Text Block]	September 29, September 30, 2017 2016 Beginning balance $ 12,602 $ 10,692 Provisions 349 1,910 Charges against allowance 0 0 Ending balance $ 12,951 $ 12,602
Summary of Lease Liability [Table Text Block]	September 29, September 30, 2017 2016 Beginning balance $ 3,160 $ 328 Provisions 386 1,940 Accretion 175 23 Reston Town Center Deferred Rent 0 1,220 Charges against allowance (1,139 ) (351 ) Ending balance $ 2,582 $ 3,160

Note 13 - Restructuring Activ31

Note 13 - Restructuring Activity (Tables)	12 Months Ended
	Sep. 29, 2017
Notes Tables
Restructuring and Related Costs [Table Text Block]	September 29, September 30, 2017 2016 Balance at beginning of period $ 3,160 $ 328 Additions: RTC cease-use charge 386 1,940 RTC deferred rent liability 0 1,220 Accretion expense 175 23 561 3,183 Reductions: Rent payments net of deferred rent (1,139 ) (351 ) Balance at end of period 2,582 3,160

Note 1 - Nature of the Busine32

Note 1 - Nature of the Business and Summary of Significant Accounting Policies (Details Textual) £ in Thousands, SEK in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2017USD ($)	Sep. 29, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 29, 2017SEK	Sep. 29, 2017USD ($)	Sep. 29, 2017GBP (£)	Jan. 12, 2017USD ($)	Sep. 30, 2016SEK	Sep. 30, 2016USD ($)	Sep. 30, 2016GBP (£)	Oct. 02, 2015USD ($)
Stockholders' Equity Attributable to Parent					$ (11,822)				$ (9,789)		$ 3,047
Cash and Cash Equivalents, at Carrying Value					5,080				8,540		$ 17,936
Annual Overall Costs Reduction Amount		$ 22,100
Restructuring Charges Increase (Decrease)		(1,500)
Operating Costs Reduction, Excluding Restructuring Charges			$ 6,800
Advertising Expense	$ 234		383
Restricted Investments, Current									362
Restricted Investments, Noncurrent					1,477				2,581
Marketing Expense		1,999	5,857
Depreciation, Depletion and Amortization		1,945	2,830
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax		(877)	$ (882)
Leasehold Improvements [Member]
Property Plant and Equipment, Funded by Landlord					500				1,800
Office Equipment [Member]
Property Plant and Equipment, Funded by Landlord									300
Interest-bearing Deposits [Member] | UNITED KINGDOM
Restricted Cash and Cash Equivalents Pledged as Collateral					753	£ 563			1,867	£ 1,439
Interest-bearing Deposits [Member] | SWEDEN
Restricted Cash and Cash Equivalents Pledged as Collateral				SEK 1,535	188			SEK 1,534	179
Interest-bearing Deposits [Member] | UNITED STATES
Restricted Cash and Cash Equivalents Pledged as Collateral					$ 536				$ 897
Action Capital [Member] | Line of Credit [Member] | Financing Agreement [Member]
Line of Credit Facility, Maximum Borrowing Capacity							$ 3,000
Proceeds from Lines of Credit		0
Minimum [Member]
Expected Reduction in Overall Expenses		10,000
Maximum [Member]
Expected Reduction in Overall Expenses		$ 12,000

Note 1 - Nature of the Busine33

Note 1 - Nature of the Business and Summary of Significant Accounting Policies - Equipment, Property and Leasehold Improvements Estimated Useful Life (Details)	12 Months Ended
	Sep. 29, 2017
Education and Office Equipment [Member] | Minimum [Member]
Property, plant, and equipment useful life (Year)	3 years
Education and Office Equipment [Member] | Maximum [Member]
Property, plant, and equipment useful life (Year)	5 years
Transportation Equipment [Member]
Property, plant, and equipment useful life (Year)	4 years
Accounting Software [Member]
Property, plant, and equipment useful life (Year)	7 years
Leasehold Improvements [Member]
Property, plant, and equipment estimated useful life	20 years or the life of the lease, if shorter

Note 2 - Asset Retirement Obl34

Note 2 - Asset Retirement Obligations - Liabilities Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
ARO balance, beginning of period	$ 1,369	$ 1,669
Accretion expense	66	76
Liabilities satisfied	0	(128)
Settlement of ARO liability	(310)	(77)
Foreign currency translation	18	(171)
ARO balance, end of period	$ 1,143	$ 1,369

Note 3 - Income Taxes (Details

Note 3 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Deferred Tax Assets, Tax Credit Carryforwards, Foreign	$ 132	$ 132
Recognized Expense Attributable to Interest for Uncertain Tax Positions	79
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	1,398
Foreign Earnings Repatriated	6,606	6,490
Income Tax Expense (Benefit)	$ 474	422
Earliest Tax Year [Member]
Open Tax Year	2,011
Latest Tax Year [Member]
Open Tax Year	2,017
Release of Uncertain Tax Positions [Member]
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	$ 843	762
Domestic Tax Authority [Member]
Operating Loss Carryforwards	20,294	18,402
Deferred Tax Assets, Tax Credit Carryforwards, Foreign	132	132
Deferred Tax Liabilities, Net	2,312	2,271
Foreign Tax Authority [Member]
Deferred Tax Liabilities, Net	66	$ 16
Income Tax Expense (Benefit)	$ 50

Note 3 - Income Taxes - Income

Note 3 - Income Taxes - Income (Loss) Before Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Domestic	$ (1,335)	$ (11,565)
Foreign	(328)	(709)
Total	$ (1,663)	$ (12,274)

Note 3 - Income Taxes - Compone

Note 3 - Income Taxes - Components of Provision (Benefit) for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Current tax provision (benefit):
U.S. Federal	$ 0	$ 0
State	113	196
Foreign	414	255
Current tax provision (benefit)	527	451
Deferred tax provision:
U.S. Federal	50	14
Foreign	(103)	(43)
Deferred tax provision	(53)	(29)
Provision for income taxes	$ 474	$ 422

Note 3 - Income Taxes - Reconci

Note 3 - Income Taxes - Reconciliation of the Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Income taxes at the U.S. statutory rate	$ (582)	$ (4,296)
Income taxes at the U.S. statutory rate, effective tax rate	35.00%	35.00%
Equity compensation	$ 16	$ 42
Equity compensation, effective tax rate	(0.90%)	(0.30%)
Other permanent differences	$ 497	$ 342
Other permanent differences, effective tax rate	(29.90%)	(2.80%)
Effects of foreign taxes and tax credits	$ 47	$ 2,368
Effects of foreign taxes and tax credits, effective tax rate	(2.90%)	(19.30%)
State income taxes	$ 73	$ (439)
State income taxes, effective tax rate	(4.40%)	3.60%
Uncertain tax positions	$ 343	$ 320
Uncertain tax positions, effective tax rate	(20.60%)	(2.60%)
Change in valuation allowance	$ 349	$ 1,911
Change in valuation allowance, effective tax rate	(21.00%)	(15.60%)
Other	$ (269)	$ 174
Other, effective tax rate	16.20%	(1.40%)
Provision for income taxes	$ 474	$ 422
Total provision for income taxes, effective tax rate	(28.50%)	(3.40%)

Note 3 - Income Taxes - Deferre

Note 3 - Income Taxes - Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Deferred tax assets:
Foreign tax credit carryforwards	$ 132	$ 132
Deferred tax liabilities:
Foreign net deferred tax assets	13,338	12,940
Domestic and foreign deferred tax assets	13,338	12,940
Valuation allowances	(12,951)	(12,602)
Net deferred tax assets	387	338
Domestic Tax Authority [Member]
Deferred tax assets:
Deferred facilities rent charges	2,544	2,721
Deferred revenue	579	1,772
Foreign tax credit carryforwards	132	132
Alternative minimum tax credit carryforwards	189	189
Accrued vacation	344	360
Equity compensation	83	58
Depreciation and amortization	1,986	2,418
Net operating loss	8,446	6,873
Capital loss	83	78
Allowance for bad debt	307	206
Related party payables and Subpart F	541	193
Other	140	36
Deferred tax liabilities:
Prepaid expenses	(111)	(158)
Undistributed earnings of foreign subsidiaries	(2,378)	(2,287)
Domestic net deferred tax assets	12,885	12,591
Foreign Tax Authority [Member]
Deferred tax assets:
Depreciation and other	505	422
Deferred tax liabilities:
Depreciation and other	(52)	(73)
Foreign net deferred tax assets	453	349
Domestic and foreign deferred tax assets	$ 453	$ 349

Note 3 - Income Taxes - Aggrega

Note 3 - Income Taxes - Aggregate Change in The Balance of Gross Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Balance, beginning of year	$ 713	$ 472
Increases related to tax positions taken during the current period	296	241
Balance end of year	$ 1,009	$ 713

Note 4 - Commitments and Cont41

Note 4 - Commitments and Contingencies (Details Textual) £ in Thousands, $ in Thousands	Oct. 12, 2017USD ($)	Oct. 12, 2017GBP (£)	Sep. 29, 2017USD ($)	Sep. 29, 2017GBP (£)	Sep. 30, 2016USD ($)	Nov. 14, 2012USD ($)	Nov. 14, 2012GBP (£)
Operating Leases, Rent Expense			$ 6,475		$ 9,231
Operating Leases, Rent Expense, Sublease Rentals			85		$ 83
Laxton Properties Limited [Member] | Subsequent Event [Member]
Proceeds from Deposits with Other Institutions	$ 1,174	£ 876
First Floor [Member] | Laxton Properties Limited [Member]
Aggregate Annual Minimum Rent of Leases						$ 489	£ 365
Second Floor [Member] | Laxton Properties Limited [Member]
Aggregate Annual Minimum Rent of Leases						$ 490	£ 366
Euston House [Member] | Leasehold Improvements [Member]
Property, Plant and Equipment, Additions			$ 703	£ 525

Note 4 - Commitments And Cont42

Note 4 - Commitments And Contingencies - Future Minimum Lease Payments (Details) $ in Thousands	Sep. 29, 2017USD ($)
Minimum Lease Payments, 2018	$ 5,203
Less Sublease Proceeds, 2018	531
Net Lease Commitments, 2018	4,672
Minimum Lease Payments, 2019	5,538
Less Sublease Proceeds, 2019	561
Net Lease Commitments, 2019	4,977
Minimum Lease Payments, 2020	4,976
Less Sublease Proceeds, 2020	583
Net Lease Commitments, 2020	4,393
Minimum Lease Payments, 2021	3,559
Less Sublease Proceeds, 2021	348
Net Lease Commitments, 2021	3,211
Minimum Lease Payments, 2022	2,283
Less Sublease Proceeds, 2022	0
Net Lease Commitments, 2022	2,283
Minimum Lease Payments, Thereafter	6,090
Less Sublease Proceeds, Thereafter	0
Net Lease Commitments, Thereafter	6,090
Minimum Lease Payments	27,649
Less Sublease Proceeds	2,023
Net Lease Commitments	$ 25,626

Note 4 - Commitments and Cont43

Note 4 - Commitments and Contingencies - Future Minimum Capital Lease Payments (Details) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
2,018	$ 116
2,019	116
2,020	116
2,021	102
Total minimum payments	450
Less amount representing interest (imputed weighted average capital lease annual interest rate of 9.1% for Equipment Lease and 7.67% for Software Lease)	(70)
Net minimum payments	380
Less Current Portion	(86)	$ (81)
Present Value of Minimum Payments, Less Current Portion	$ 294	$ 386

Note 4 - Commitments and Cont44

Note 4 - Commitments and Contingencies - Future Minimum Capital Lease Payments (Details) (Parentheticals) - Weighted Average [Member]	Sep. 29, 2017
Equipment [Member]
Weighted average interest rate	9.10%
Printer Software [Member]
Weighted average interest rate	7.67%

Note 5 - Stockholders' Equity (

Note 5 - Stockholders' Equity (Details Textual) - shares shares in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Treasury Stock, Shares, Acquired	0	0

Note 6 - Share-based Compensa46

Note 6 - Share-based Compensation (Details Textual) - USD ($)	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015	Jan. 23, 2007
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	650,000	850,000	250,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	8 years	8 years 182 days	8 years 109 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	600,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0.00%
Employee Stock Option [Member]
Allocated Share-based Compensation Expense	$ 99,000	$ 164,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 285,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 0	$ 0
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number	0	0
Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		300,000
Equity Incentive Plan 2007 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	350,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	25.00%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%

Note 6 - Stock-Based Compensati

Note 6 - Stock-Based Compensation - Option Activity (Details) - USD ($)	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016	Oct. 02, 2015
Options outstanding (in shares)	850,000	250,000
Options outstanding, weighted average exercise price (in dollars per share)	$ 1.88	$ 3.43
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	8 years	8 years 182 days	8 years 109 days
Options outstanding, aggregate intrinsic value	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	600,000
Options granted, weighted average exercise price (in dollars per share)	$ 0	$ 1.24
Options granted, weighted average remaining contractual term (Year)		9 years 219 days
Options granted, aggregate intrinsic value		$ 0
Options exercised (in shares)	0	0
Options exercised, weighted average exercise price (in dollars per share)	$ 0	$ 0
Options forfeited, expired and unearned (in shares)	200,000	0
Options forfeited, expired and unearned, weighted average exercise price (in dollars per share)	$ 3.85	$ 0
Options outstanding (in shares)	650,000	850,000	250,000
Options outstanding, weighted average exercise price (in dollars per share)	$ 1.28	$ 1.88	$ 3.43
Options outstanding, aggregate intrinsic value		$ 0	$ 0
Options forfeited, expired and unearned (in shares)	(200,000)	0
Vested and expected to vest at September 29, 2017 (in shares)	641,305
Vested and expected to vest, weighted average exercise price (in dollars per share)	$ 1.27
Vested and expected to vest, weighted average remaining contractual term (Year)	8 years
Vested and expected to vest, aggregate intrinsic value	$ 0
Exercisable at September 29, 2017 (in shares)	175,000
Exercisable, weighted average exercise price (in dollars per share)	$ 1.31
Exercisable, weighted average remaining contractual term (Year)	7 years 328 days
Exercisable, aggregate intrinsic value	$ 0

Note 6 - Share-based Compensa48

Note 6 - Share-based Compensation - Weighted-average Assumptions (Details)	12 Months Ended
	Sep. 30, 2016$ / shares
Expected dividend yield	0.00%
Risk-free interest rate	1.14%
Expected option term (Year)	3 years 328 days
Volatility	63.23%
Weighted-average fair value (in dollars per share)	$ 0.60

Note 7 - Employee Benefit Pla49

Note 7 - Employee Benefit Plans (Details Textual) - The Learning Tree International 401K Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Defined Contribution Plan Employer Contribution as Percentage of Employee Contribution	30.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	6.00%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 177	$ 241
Defined Contribution Plan Forfeitures	49	21
Defined Contribution Plan, Cost	$ 361	$ 376

Note 8 - Loss Per Share (Detail

Note 8 - Loss Per Share (Details Textual) - shares	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	650,000	850,000

Note 8 - Loss Per Share - Basic

Note 8 - Loss Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Numerator:
Net loss	$ (2,137)	$ (12,696)
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: (in dollars per share)	$ (0.16)	$ (0.96)

Note 9 - Operating Segment In52

Note 9 - Operating Segment Information (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Revenues	$ 70,663	$ 81,587
Intersegment Sales [Member]
Revenues	$ 4,523	$ 5,101

Note 9 - Operating Segment In53

Note 9 - Operating Segment Information - Financial Information by Reportable Segment, Income Statement (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Revenues:
Revenues	$ 70,663	$ 81,587
Total-Revenue	70,663	81,587
Gross profit:
Gross Profit	30,365	31,424
Total	30,365	31,424
Depreciation and amortization:
Depreciation, Depletion and Amortization	1,945	2,830
Total-Depreciation and Amortization	1,945	2,830
UNITED STATES | Continuing Operations [Member]
Revenues:
Revenues	44,246	51,377
Gross profit:
Gross Profit	20,259	19,618
Depreciation and amortization:
Depreciation, Depletion and Amortization	972	1,915
CANADA | Continuing Operations [Member]
Revenues:
Revenues	6,700	7,961
Gross profit:
Gross Profit	2,827	3,119
Depreciation and amortization:
Depreciation, Depletion and Amortization	182	236
North America [Member] | Continuing Operations [Member]
Revenues:
Revenues	50,946	59,338
Gross profit:
Gross Profit	23,086	22,737
Depreciation and amortization:
Depreciation, Depletion and Amortization	1,154	2,151
UNITED KINGDOM | Continuing Operations [Member]
Revenues:
Revenues	14,492	16,878
Gross profit:
Gross Profit	4,172	5,414
Depreciation and amortization:
Depreciation, Depletion and Amortization	746	620
SWEDEN | Continuing Operations [Member]
Revenues:
Revenues	2,920	3,069
Gross profit:
Gross Profit	1,493	1,625
Depreciation and amortization:
Depreciation, Depletion and Amortization	42	56
JAPAN | Continuing Operations [Member]
Revenues:
Revenues	2,305	2,302
Gross profit:
Gross Profit	1,614	1,648
Depreciation and amortization:
Depreciation, Depletion and Amortization	$ 3	$ 3

Note 9 - Operating Segment In54

Note 9 - Operating Segment Information - Financial Information by Reportable Segment, Balance Sheet (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Assets	$ 26,263	$ 31,607
Long-lived assets:
Long-lived assets	5,441	6,611
Capital expenditures:
Capital expenditure	42	385
Total-Capital expenditure	42	385
UNITED STATES | Continuing Operations [Member]
Assets	13,239	15,578
Long-lived assets:
Long-lived assets	3,348	4,211
Capital expenditures:
Capital expenditure	23	174
CANADA | Continuing Operations [Member]
Assets	2,349	3,395
Long-lived assets:
Long-lived assets	410	480
Capital expenditures:
Capital expenditure	13	11
North America [Member] | Continuing Operations [Member]
Assets	15,588	18,973
Long-lived assets:
Long-lived assets	3,758	4,691
Capital expenditures:
Capital expenditure	36	185
UNITED KINGDOM | Continuing Operations [Member]
Assets	6,944	8,046
Long-lived assets:
Long-lived assets	1,536	1,725
Capital expenditures:
Capital expenditure	4	200
SWEDEN | Continuing Operations [Member]
Assets	2,169	2,688
Long-lived assets:
Long-lived assets	80	119
Capital expenditures:
Capital expenditure	0	0
JAPAN | Continuing Operations [Member]
Assets	1,562	1,900
Long-lived assets:
Long-lived assets	67	76
Capital expenditures:
Capital expenditure	$ 2	$ 0

Note 10 - Deferred Facilities55

Note 10 - Deferred Facilities Rent and Other - Current Portion of Deferred Facilities Rent and Other (Details) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Lease liability	$ 895	$ 1,057
Deferred rent and other	412	529
Current portion of loan payable	167	0
Capital lease obligations	86	81
Current portion	$ 1,560	$ 1,667

Note 10 - Deferred Facilities56

Note 10 - Deferred Facilities Rent and Other - Deferred Facilities Rent and Other (Details) - USD ($) $ in Thousands	Sep. 29, 2017	Sep. 30, 2016
Deferred rent and other	$ 3,434	$ 3,808
Capital lease obligations	294	386
Deferred	5,415	6,297
Reston [Member]
Reston lease liability	$ 1,687	$ 2,103

Note 11 - Valuation and Qualify

Note 11 - Valuation and Qualifying Accounts - Summary of Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Provision for doubtful accounts	$ 255	$ 391
Allowance for Doubtful Accounts [Member]
Beginning balance	542	160
Provision for doubtful accounts	255	391
Charges against allowance	0	(10)
Other	(2)	1
Ending balance	$ 795	$ 542

Note 11 - Valuation and Quali58

Note 11 - Valuation and Qualifying Accounts - Valuation Allowance for Deferred Tax Assets Activity (Details) - Valuation Allowance of Deferred Tax Assets [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Beginning balance	$ 12,602	$ 10,692
Provisions	349	1,910
Charges against allowance	0	0
Ending balance	$ 12,951	$ 12,602

Note 11 - Valuation and Quali59

Note 11 - Valuation and Qualifying Accounts - Los Angeles Lease Liability (Details) - Los Angeles Lease Liability [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Beginning balance	$ 3,160	$ 328
Provisions	386	1,940
Accretion	175	23
Reston Town Center Deferred Rent	0	1,220
Charges against allowance	(1,139)	(351)
Ending balance	$ 2,582	$ 3,160

Note 12 - Debt (Details Textual

Note 12 - Debt (Details Textual) £ in Thousands, $ in Thousands	Jan. 12, 2017USD ($)	Sep. 29, 2017USD ($)	Sep. 29, 2017GBP (£)	Sep. 29, 2017GBP (£)	Sep. 22, 2017USD ($)	Sep. 22, 2017GBP (£)	Sep. 12, 2017USD ($)	Sep. 12, 2017GBP (£)	Aug. 24, 2017USD ($)	Aug. 24, 2017GBP (£)
Leasehold Improvements [Member] | Euston House [Member]
Property, Plant and Equipment, Additions		$ 703	£ 525
Financing Agreement [Member]
Debt Instrument, Face Amount		$ 536		£ 400
Debt Instrument, Term		3 years	3 years
Debt Instrument, Interest Rate, Stated Percentage		7.50%		7.50%
Debt Instrument, Termination Payment, Remaining Year Discount		3.00%		3.00%
Financing Agreement [Member] | Current Portion of Deferred Facilities, Rent and Loan Payable [Member]
Long-term Debt, Current Maturities		$ 167		£ 125
Financing Agreement [Member] | Loan Payable [Member]
Long-term Debt, Excluding Current Maturities		365		£ 272
First Financing [Member]
Debt Instrument, Face Amount									$ 134	£ 100
Debt Instrument, Periodic Payment		4	£ 3
Second Financing [Member]
Debt Instrument, Face Amount							$ 134	£ 100
Debt Instrument, Periodic Payment		4	3
Third Financing [Member]
Debt Instrument, Face Amount					$ 268	£ 200
Debt Instrument, Periodic Payment		8	£ 6
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%
Debt Instrument, Monthly Fee, Percentage of Outstanding Advances	0.70%
Debt Instrument, Fee, Percentage of Maximum Aggregate Principle Amount	0.25%
Proceeds from Bank Debt		$ 0
Action Capital [Member] | Line of Credit [Member] | Financing Agreement [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.75%

Note 13 - Restructuring Activ61

Note 13 - Restructuring Activity (Details Textual) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Sep. 30, 2016	Sep. 29, 2017	Sep. 30, 2016
Restructuring Charges		$ 386	$ 1,940
Reston Town Center Facility [Member]
Restructuring and Related Activities, Renewed Sublease Surplus Space	81.00%
Restructuring Charges	$ 1,900	$ 400
Effects of Lease-related Deferred Rent Liability Offset Against the Present Value of Future Cash Outflows	$ 1,200
Subleased Surplus Space, Percentage		50.00%

Note 13 - Restructuring Activ62

Note 13 - Restructuring Activity - Restructuring Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 29, 2017	Sep. 30, 2016
Balance at beginning of period	$ 3,160	$ 328
Additions:
Restructuring charge	386	1,940
Reductions:
Balance at end of period	2,582	3,160
Facility Closing [Member]
Additions:
Restructuring charge	561	3,183
RTC Cease-Use Charge [Member] | Facility Closing [Member]
Additions:
Restructuring charge	386	1,940
RTC Deferred Rent Liability [Member] | Facility Closing [Member]
Additions:
Restructuring charge	0	1,220
Accretion Expense 1 [Member] | Facility Closing [Member]
Additions:
Restructuring charge	175	23
Rent Payments [Member] | Facility Closing [Member]
Reductions:
Reductions to restructuring reserve	$ (1,139)	$ (351)

Note 14 - Subsequent Events (De

Note 14 - Subsequent Events (Details Textual) £ in Thousands, $ in Thousands	Dec. 11, 2017USD ($)	Dec. 11, 2017GBP (£)	Oct. 27, 2017USD ($)	Oct. 13, 2017USD ($)	Oct. 12, 2017USD ($)	Oct. 12, 2017GBP (£)	Sep. 29, 2017USD ($)	Sep. 29, 2017GBP (£)	Dec. 11, 2017GBP (£)	Sep. 29, 2017GBP (£)
Financing Agreement [Member]
Debt Instrument, Face Amount							$ 536			£ 400
Euston House [Member] | Leasehold Improvements [Member]
Property, Plant and Equipment, Additions							$ 703	£ 525
Subsequent Event [Member] | Fourth Financing [Member]
Debt Instrument, Face Amount	$ 67								£ 50
Subsequent Event [Member] | Fifth Financing [Member]
Debt Instrument, Face Amount	98								73
Subsequent Event [Member] | Financing For Euston House Renovation Project [Member]
Debt Instrument, Face Amount	701								£ 523
Debt Instrument, Periodic Payment	$ 23	£ 17
Subsequent Event [Member] | Alexandria Education Center [Member]
Annual Base Rental Rate				$ 306
Rental Rate Period Increase				3.00%
Subsequent Event [Member] | Rockville Education Center [Member]
Annual Base Rental Rate			$ 228
Rental Rate Period Increase			3.00%
Laxton Properties Limited [Member] | Subsequent Event [Member]
Proceeds from Deposits with Other Institutions					$ 1,174	£ 876