School Specialty (SCOO) 10-Q 9 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	May 07, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Trading Symbol	SCOO
Entity Registrant Name	SCHOOL SPECIALTY INC
Entity Central Index Key	1,055,454
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		7,000,000

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2018		Dec. 30, 2017		Apr. 01, 2017
Current assets:
Cash and cash equivalents	$ 10,276		$ 31,861		$ 5,586
Accounts receivable, less allowance for doubtful accounts of $668, $1,059, and $1,073, respectively	54,300	[1]	69,297	[2]	54,486
Inventories, net	102,232		77,162		98,146
Deferred catalog costs			3,450		8,950
Prepaid expenses and other current assets	15,425	[1],[3]	14,121	[2],[4]	11,923
Refundable income taxes	958		547		1,219
Total current assets	183,191		196,438		180,310
Property, plant and equipment, net	32,465		33,579		29,498
Goodwill	26,842		26,842		21,588
Intangible assets, net	36,164		37,163		34,148
Development costs and other	16,158		16,339		12,941
Deferred taxes long-term	9,355		2,046		187
Total assets	304,175		312,407		278,672
Current liabilities:
Current maturities - long-term debt	30,400		10,989		8,753
Accounts payable	34,544		26,591		36,782
Accrued compensation	4,423		11,995		4,405
Contract liabilities	5,113		3,454		2,099
Accrued royalties	1,946		5,699		460
Other accrued liabilities	10,048	[1],[5]	15,442	[2],[6]	10,577
Total current liabilities	86,474		74,170		63,076
Long-term debt - less current maturities	130,489		130,574		133,460
Other liabilities	785		172		167
Total liabilities	217,748		204,916		196,703
Commitments and contingencies-Note 16
Stockholders' equity:
Preferred stock, $0.001 par value per share, 500,000 shares authorized; none outstanding
Common stock, $0.001 par value per share, 50,000,000 shares authorized; 7,000,000 shares outstanding	7		7		7
Capital in excess of par value	123,655		123,083		121,429
Accumulated other comprehensive loss	(1,661)		(1,425)		(1,739)
Accumulated deficit	(35,574)		(14,174)		(37,728)
Total stockholders' equity	86,427		107,491		81,969
Total liabilities and stockholders' equity	$ 304,175		$ 312,407		$ 278,672
[1]	The reserve for customer returns, refunds and allowances, in the amount of $506, was reclassified as follows: a) The amount associated with refund liabilities, of $846, has been reclassified to Other accrued liabilities; and b) The amount associated with the estimated value of returned product, of $340, has been reclassified to Prepaid expenses and other current assets
[2]	The reserve for customer returns, refunds and allowances, in the amount of $458, was reclassified as follows: a) The amount associated with refund liabilities, of $755, has been reclassified to Other accrued liabilities; and b) The amount associated with the estimated value of returned product, of $297, has been reclassified to Prepaid expenses and other current assets
[3]	Contract assets of $2,289 are included in prepaid expenses and other current assets above
[4]	Contract assets of $1,750 are included in Prepaid expenses and other current assets above
[5]	Customer rebates of $1,269 have been reclassed from other accrued liabilities to contract liabilities
[6]	Customer rebates of $1,689 have been reclassified from Other accrued liabilities to Contract liabilities

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 30, 2017	Apr. 01, 2017
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 668	$ 1,059	$ 1,073
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	500,000	500,000	500,000
Preferred stock, shares outstanding	0	0	0
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000	50,000,000
Common stock, shares outstanding	7,000,000	7,000,000	7,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Income Statement [Abstract]
Revenues	$ 99,287	$ 97,110
Cost of revenues	63,166	62,586
Gross profit	36,121	34,524
Selling, general and administrative expenses	57,138	47,468
Facility exit costs and restructuring	311	173
Operating loss	(21,328)	(13,117)
Other expense (income):
Interest expense	3,506	4,050
Loss before benefit from income taxes	(24,834)	(17,167)
Benefit from income taxes	(6,156)	(392)
Net loss	$ (18,678)	$ (16,775)
Weighted average shares outstanding:
Basic	7,000	7,000
Diluted	7,000	7,000
Net loss per Share:
Basic	$ (2.67)	$ (2.40)
Diluted	$ (2.67)	$ (2.40)

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (18,678)	$ (16,775)
Other comprehensive income, net of tax:
Foreign currency translation adjustments	(236)	45
Total comprehensive loss	$ (18,914)	$ (16,730)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Cash flows from operating activities:
Net loss	$ (18,678)	$ (16,775)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and intangible asset amortization expense	5,458	3,326
Amortization of development costs	1,304	1,111
Gain on disposal of Assets	(20)
Amortization of debt fees and other	269	536
Unrealized foreign exchange (gain) loss	3	18
Share-based compensation expense	572	580
Deferred taxes	(6,364)	(2)
Non-cash interest expense	602	468
Changes in current assets and liabilities:
Accounts receivable	16,702	7,254
Inventories	(26,540)	(24,497)
Deferred catalog costs		(3,714)
Prepaid expenses and other current assets	(1,714)	(437)
Accounts payable	7,921	14,622
Accrued liabilities	(14,663)	(12,220)
Net cash used by operating activities	(35,148)	(29,730)
Cash flows from investing activities:
Additions to property, plant and equipment	(3,426)	(3,241)
Investment in product development costs	(1,229)	(546)
Proceeds from sale of assets	100
Net cash used in investing activities	(4,555)	(3,787)
Cash flows from financing activities:
Proceeds from bank borrowings	53,297	17,975
Repayment of bank borrowings	(34,660)	(14,057)
Earnout payment for acquisition	(343)
Net cash provided in financing activities	18,294	3,918
Effect of exchange rate changes on cash	(176)	88
Net decrease in cash and cash equivalents	(21,585)	(29,511)
Cash and cash equivalents, beginning of period	31,861	35,097
Cash and cash equivalents, end of period	10,276	5,586
Supplemental disclosures of cash flow information:
Interest paid	2,635	3,046
Income taxes paid, net	$ 18	$ 36

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation	NOTE 1 – BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q 10-01 S-X. 10-K

Increased Authorized Shares and

Increased Authorized Shares and Stock-Split	3 Months Ended
	Mar. 31, 2018
Text Block [Abstract]
Increased Authorized Shares and Stock-Split	NOTE 2 – INCREASED AUTHORIZED SHARES AND STOCK-SPLIT At the Special Meeting of Stockholders of School Specialty, Inc. (the “Company”) held on August 15, 2017, the Company’s stockholders voted on a proposal to approve the proposed amendment to the Company’s Amended and Restated Certificate of Incorporation, as amended, to increase the number of authorized shares of common stock, par value $0.001 per share, of the Company (“Common Stock”) from 2,000 to 50,000 shares (the “Amendment”) for the purpose of, among other things, effecting a seven-for-one

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	NOTE 3 – RECENT ACCOUNTING PRONOUNCEMENTS In February 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2018-02, “Income Statement – Reporting Comprehensive Income: Reclassification of Certain Tax Effect from Accumulated Other Comprehensive Income.” 2018-02 (AOCI-L) AOCI-L AOCI-L AOCI-L. 2018-02 AOCI-L 2018-02 In May 2017, the FASB issued ASU No. 2017-09, “Compensation—Stock Compensation: Scope of Modification Accounting.” 2017-09 In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows. No. 2016-15 In February 2016, the FASB issued ASU No. 2016-02, Leases.” No. 2016-02 In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers ” No. 2014-09

Change in Accounting Principle

Change in Accounting Principle	3 Months Ended
	Mar. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Change in Accounting Principle	NOTE 4 – CHANGE IN ACCOUNTING PRINCIPLE In the first quarter of 2018, the Company adopted ASU No. 2014-09, “Revenue from Contracts with Customers ” No. 2014-09 Revenue is recognized upon the satisfaction of performance obligations, which occurs when control of the good or service transfers to the customer. Approximately 98% of the Company’s consolidated revenues are related to the sale of products. Under our standard contracts or purchase orders received from customers, the only performance obligation is the shipment of products. Revenue for products is recognized and the customer is invoiced when the control of the product transfers to the customer, which is generally when the product is shipped. The Company determines the time at which transfer and control of products has passed to its customers, and the time at which it is able to invoice the customers, based on review of sales agreements and purchase orders. Payment terms are generally established to be 30 days from the shipment date. We generally determine standalone selling prices based on the prices charged to customers for all material performance obligations. The Company provides its customers an implicit right of return for full or partial refund. Prior to the adjustment for ASC 606 the Company reflected the right of return in accounts receivable. Under ASC 606 the Company has reclassified this right of return from accounts receivable into a combination of a refund liability, within other accrued liabilities, and other current assets. Variable consideration is accounted for as a price adjustment (sales adjustment). Following are examples of variable consideration that affect the Company’s reported revenue. Rights of return are typically contractually limited, amounts are estimable based upon historic return levels, and the Company records provisions for anticipated returns at the time revenue is recognized. Trade promotions are offered to cooperatives and end users through various programs, generally with terms of one year or less. Such promotions typically involve rebates based on annual purchases. Payment of incentives generally take the form of cash and are paid according to the terms of their agreement, typically within a year. Rebates are accrued as sales occur based on the program rebate rates. Amounts billed to customers for shipping and handling are included in revenues when control of the goods and services transfers to the customer. Shipping and handling is arranged with third party carriers in connection with delivering good to customers. Amounts billed to customers for sales tax are not included in revenues. The Company typically does not have contracts with significant financing components as payments are generally received within 60 days from the time of completion of the performance obligations. Cost incurred to obtain contracts are settled within 12 months of contract inception. Our accounting policy under ASC 606 remains consistent with past accounting policy where by costs are expensed as incurred. In the analysis of the revenue streams, the Company identified two revenue streams for which the timing of revenue recognition would change. 1) Furniture revenue associated with projects was previously recognized upon the completion of the project, or at customer acceptance. Under ASC 606, the Company has determined that is has two performance obligations within the project revenue stream: a) the delivery of the equipment or furniture and b) the installation of equipment or the furniture. For furniture associated with projects, the Company determined that control of the furniture was transferred to the customer upon delivery of the furniture to the customer site as the customer is in possession of the product at that time. The revenue attributable to the performance obligation associated with the delivery of the equipment or furniture is accelerated under the new revenue recognition standard and recognized upon delivery. The revenue attributable to installation is recognized over time during the installation process based on costs incurred relative to total expected installation costs. Under the contract terms the customer is not billed for the equipment or furniture or installation until the installation is complete. The Company allocates revenues to these two performance obligations using a cost plus margin approach, where by gross margins are consistent for each component. The revenue associated with unsatisfied performance obligations for furniture is related to installation which the installation is typically completed and revenue is recognized within approximately 90 days following the delivery of the equipment or furniture. The impact of this change in the first quarter of fiscal 2018 was accelerated recognition of $539 of revenue and $35 of gross profit. 2) Professional development or training days are provided to customers that order certain of the Company’s curriculum products, the most prominent of which being the FOSS product line. The Company bills for these training days at the same time the customer is billed for the product based on stand-alone selling price. Prior to the adoption of ASC 606, the Company accrued the estimated costs associated with providing training days, when the product was shipped. After the adoption of ASC 606, the Company is deferring revenue associated with providing training days and will recognize the cost associated with providing the training within SG&A when the costs are incurred. Training typically is completed and revenue is recognized within six to nine months following the shipment of the product. The impact of this change in the first quarter of fiscal 2018 was an acceleration in the recognition of $183 of both revenue and gross profit and SG&A of $46. The Company also evaluated its catalog costs under the new revenue recognition standard and determined that its catalog costs should be treated as costs incurred to obtain contracts. Since catalog costs are incurred regardless of whether specific customer contracts or purchase orders are obtained, catalog costs are now expensed as incurred. Under the prior guidance, the Company capitalized catalog costs and amortized over the period within which revenues attributable to the catalogs were generated, which was generally one year or less. The impact of this change was an accelerated recognition of catalog cost expense in SG&A of $4,224 in the first quarter of fiscal 2018. The cumulative effect of the changes made to our consolidated condensed balance sheet on December 31, 2017 (the first day of our fiscal 2018) for the adoption of the new revenue standard was as follows: Reported as of Adjustments Due As Adjusted December 31, 2017 ASSETS Accounts receivable (3) $ 69,297 $ 458 $ 69,755 Inventories, net 77,162 (1,468 ) 75,694 Deferred catalog costs 3,450 (3,450 ) — Prepaid expenses and other current assets (1) (3) 14,121 2,043 16,164 Deferred taxes long-term 2,046 947 2,993 Total Assets 312,407 (1,470 ) 310,937 LIABILITIES Contract liabilities (2) (4) 3,454 2,723 6,177 Other accrued liabilities (2) (3) 15,442 (1,471 ) 13,971 Total Liabilities 204,916 1,252 206,168 STOCKHOLDERS’ EQUITY Accumulated deficit $ (14,174 ) $ (2,722 ) $ (16,896 ) Total Stockholders’ Equity 107,491 (2,722 ) 104,769 Total Liabilities and Stockholders’ Equity $ 312,407 $ (1,470 ) $ 310,937 (1) Contract assets of $1,746 are included in Prepaid expenses and other current assets above (2) Customer rebates of $1,689 have been reclassified from Other accrued liabilities to Contract liabilities (3) The reserve for customer returns, refunds and allowances, in the amount of $458, was reclassified as follows: a) The amount associated with refund liabilities, of $755, has been reclassified to Other accrued liabilities; and b) The amount associated with the estimated value of returned product, of $297, has been reclassified to Prepaid expenses and other current assets (4) The amounts classified as Deferred revenues in the Company’s December 30, 2017 consolidated consolidated balance sheets, have been reclassified to Contract liabilities in accordance with ASC 606 The cumulative effect of the adjustments to our March 31, 2018 condensed consolidated statement of operations and condensed consolidated balance sheet for the adoption of ASC 606 were as follows: For the Three Months Ended March 31, 2018 Prior to Adjustments Due As Reported Revenues $ 98,565 $ 722 $ 99,287 Cost of revenues 62,661 505 63,166 Gross profit 35,904 217 36,121 Selling, general and administrative expenses $ 52,868 $ 4,270 $ 57,138 Operating loss (17,275 ) (4,053 ) (21,328 ) Loss before benefit from income taxes (20,781 ) (4,053 ) (24,834 ) Benefit from income taxes (5,151 ) (1,005 ) (6,156 ) Net loss (15,630 ) (3,048 ) (18,678 ) March 31, 2018 Prior to Adjustments Due As Reported ASSETS Accounts receivable (3) $ 53,794 $ 506 $ 54,300 Inventories, net 104,204 (1,972 ) 102,232 Deferred catalog costs 7,449 (7,449 ) — Prepaid expenses and other current assets (1) (3) 12,796 2,629 15,425 Deferred taxes long-term 8,350 1,005 9,355 Total Assets 309,456 (5,281 ) 304,175 LIABILITIES Contract liabilities (2) $ 2,992 $ 2,121 $ 5,113 Other accrued liabilities (2) (3) 10,738 (690 ) 10,048 Total Liabilities 216,317 1,431 217,748 STOCKHOLDERS’ EQUITY Accumulated deficit $ (28,862 ) $ (6,712 ) $ (35,574 ) Total Stockholders’ Equity 93,139 (6,712 ) 86,427 Total Liabilities and Stockholders’ Equity $ 309,456 $ (5,281 ) $ 304,175 (1) Contract assets of $2,289 are included in prepaid expenses and other current assets above (2) Customer rebates of $1,269 have been reclassed from other accrued liabilities to contract liabilities (3) The reserve for customer returns, refunds and allowances, in the amount of $506, was reclassified as follows: a) The amount associated with refund liabilities, of $846, has been reclassified to Other accrued liabilities; and b) The amount associated with the estimated value of returned product, of $340, has been reclassified to Prepaid expenses and other current assets The below table shows the Company’s disaggregated revenues for the three months ended March 31, 2018 and April 1, 2017. For the Three Months Ended March 31, 2018 April 1, 2017 Distribution revenues by product line: Supplies $ 53,432 $ 58,156 Furniture 23,952 22,596 Instruction & Intervention 12,520 6,183 AV Tech 4,277 4,784 Agendas 246 271 Freight Revenue 1,807 1,538 Customer Allowances / Discounts (1,613 ) (1,594 ) Total Distribution Segment $ 94,621 $ 91,934 Curriculum revenues by product line: Science $ 4,666 $ 5,176 Total Curriculum Segment $ 4,666 $ 5,176 Total revenues $ 99,287 $ 97,110 Revenues from the sale of products comprise the significant portion of revenues in all product categories in the above table. These product revenues associated with the above disaggregated revenues are recorded when control of goods or services are transferred to the customer. The Furniture category includes installation revenues that are recorded over time as installation services are incurred. The Instruction & Intervention category includes subscription revenues which are recognized over the subscription period, typically twelve months. All product categories are impacted by school budget funding. The Company had a contract liability balance of $6,177 as of December 31, 2017, after the cumulative affects related to the adoption of ASC 606. During the three months ended March 31, 2018, the Company recognized into revenues $2,552 which had been included in the contract liability balance as of December 31, 2017.

Business Combinations

Business Combinations	3 Months Ended
	Mar. 31, 2018
Business Combinations [Abstract]
Business Combinations	NOTE 5 – BUSINESS COMBINATIONS On August 18, 2017, the Company completed the acquisition of the assets of Triumph Learning, LLC (“Triumph Learning”) pursuant to the terms of an Asset Purchase Agreement dated August 18, 2017 (the “Purchase Agreement”) by and among School Specialty and Triumph Learning, LLC, a Delaware limited liability company. School Specialty acquired all the assets of Triumph Learning for $20,376 plus the assumption of certain liabilities. At closing, $18,114 of the total purchase price was paid using the Company’s existing debt facilities (see Note 12 – Debt). The Company drew $14,000 from the delayed draw term loan feature of its New Term Loan (as defined in Note 12) and drew $4,114 from its ABL Facility (as defined in Note 12) to fund this portion of the purchase price. In November 2017, the Company paid $912 as a final working capital adjustment, which was funded through the Company’s ABL Facility. The remaining purchase price in excess of the cash paid at closing represents the discounted fair value of the contingent portion of the purchase price. The contingent portion of the purchase price is 4.5% of net Triumph Learning revenues from certain Triumph Learning products over the period August 18, 2017 through December 18, 2018, subject to a maximum consideration of $1.5 million. The contingent portion of the purchase price is scheduled to be paid quarterly over the above-mentioned period, and $350 of this contingent obligation was paid in the first quarter ended March 31, 2018. The maximum present value of the contingent portion of the purchase price is $1,350. The Company accounted for this acquisition as a business combination in accordance with ASC 805. Triumph Learning is a publisher of state-specific assessment preparation, and supplemental and intervention curriculum products for the K-12 hands-on School Specialty incurred acquisition and integration costs of $1,215 in the first quarter of 2018 and $3,203 in the third and fourth quarters of fiscal 2017 related to the Triumph Learning acquisition. These costs included legal, due diligence and integration-related costs and are recorded as SG&A. The Company engaged a third party to complete a full valuation of the assets, including any identified intangible assets of Triumph Learning. School Specialty’s estimates and assumptions are subject to change during the measurement period (up to one year from the acquisition date), as the Company finalizes the valuations of certain liabilities assumed in connection with the acquisition. The table below summarizes the fair value amounts of the $20,376 of net assets acquired. Accounts receivable $ 4,409 Inventory 2,307 Prepaids 476 Property, plant & equipment 920 Product Development 4,273 Coach Brand 3,887 Customer Relationships 1,994 Goodwill 5,253 Total assets $ 23,519 Accounts payable $ 2,251 Other accruals 892 Deferred revenue — Total liabilities $ 3,143 Cash paid $ 20,376 The unaudited pro forma consolidated results in the following table include the Company’s reported results for each respective period and the historical results of Triumph Learning for those periods. The unaudited pro forma condensed combined statements of operations for the three months ended March 31, 2018 and April 1, 2017 give effect to the acquisition of Triumph Learning as if it had occurred at the beginning of the periods presented. Anticipated synergies from the combined operations have not been incorporated into the pro forma results as synergies are preliminary. Net income does reflect the incremental interest expense which would have been incurred if the acquisition had been completed at the beginning of the periods presented. PRO FORMA CONDENSED COMBINED STATEMENTS OF OPERATIONS (UNAUDITED) (In Thousands, Except Per Share Amounts) For the Three Months Ended March 31, 2018 April 1, 2017 Revenues $ 99,287 $ 104,668 Net loss (18,678 ) (16,784 ) Weighted average shares outstanding: Basic EPS 7,000 7,000 Diluted EPS 7,000 7,000 Net income per Share: Basic $ (2.67 ) $ (2.40 ) Diluted $ (2.67 ) $ (2.40 )

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 6 – INCOME TAXES The Company files income tax returns with the U.S., various U.S. states, and foreign jurisdictions. The most significant tax return the Company files is with the U.S. The Company’s tax returns are no longer subject to examination by the U.S. for fiscal years before 2015. The Company has various state tax audits and appeals in process at any given time. It is not anticipated that any adjustments resulting from tax examinations or appeals would result in a material change to the Company’s financial position or results of operations. The Company has net operating loss (“NOL”) carryforwards of $3.4 million for federal and $3.4 million for state. The federal NOL begins to expire in 2037. In December 2017, the Tax Act was enacted into law, significantly changing income tax law that affects U.S. corporations. Key changes included a corporate tax rate reduction from 35 percent to 21 percent effective January 1, 2018, expensing of certain qualified property, significant changes to the U.S international tax system such as a one-time one-time one-time re-measurement one-time The Company has determined that an ownership change occurred in fiscal 2013 that is subject to IRC Section 382. Due to the limitations imposed under Section 382, certain federal and state deferred tax attributes, such as foreign tax credits, may be significantly reduced over the next five years. In the fourth quarter of fiscal 2017, the Company decreased its valuation allowance by $1.7 million. Based on the Company’s trend of positive earnings before tax plus projections of the future earnings before tax we believe it is more likely than not that we will realize the tax benefit associated with $1.7 million of net deferred tax assets. As of December 30, 2017, the Company continued to maintain a valuation allowance of $7.3 million against its foreign tax credits and capital loss carryovers based on projections that reflect minimal to zero foreign source income and capital gains. The Company previously had concluded that the realization of substantially all its deferred tax assets did not meet the more likely than not threshold and recorded a tax valuation allowance due to the lack of taxable income. As of March 31, 2018, the Company had an immaterial amount of unremitted earnings from foreign investments. The balance of the Company’s liability for unrecognized income tax benefits, net of federal tax benefits, at March 31, 2018, December 30, 2017, and April 1, 2017, was $785, $172, and $167, respectively, all of which would have an impact on the effective tax rate if recognized. The Company does not expect any material changes in the amount of unrecognized tax benefits within the next twelve months. The Company classifies accrued interest and penalties related to unrecognized tax benefits as income tax expense in its consolidated statements of operations. The amounts of accrued interest and penalties included in the liability for uncertain tax positions are not material.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Stockholders' Equity	NOTE 7 – STOCKHOLDERS’ EQUITY Changes in condensed consolidated stockholders’ equity during the three months ended March 31, 2018 and April 1, 2017, were as follows: (in thousands) Common Capital in Retained Earnings Accumulated Total Balance, December 30, 2017 $ 7 $ 123,083 $ (14,174 ) $ (1,425 ) $ 107,491 Cumulative effect of change in accounting principle (1) — — (2,722 ) — (2,722 ) Net loss — — (18,678 ) — (18,678 ) Share-based compensation expense — 572 — — 572 Foreign currency translation adjustment — — — (236 ) (236 ) Balance, March 31, 2018 $ 7 $ 123,655 $ (35,574 ) $ (1,661 ) $ 86,427 Balance, December 31, 2016 $ 7 $ 120,849 $ (20,953 ) $ (1,784 ) $ 98,119 Net loss — — (16,775 ) — (16,775 ) Share-based compensation expense — 580 — — 580 Foreign currency translation adjustment — — — 45 45 Balance, April 1, 2017 $ 7 $ 121,429 $ (37,728 ) $ (1,739 ) $ 81,969 (1) See Note 4, “Change in Accounting Principle,” of the notes of condensed consolidated financial statements for further discussion

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Earnings Per Share	NOTE 8 – EARNINGS PER SHARE Earnings Per Share The following information presents the Company’s computations of basic earnings per share (“basic EPS”) and diluted earnings per share (“diluted EPS”) for the periods presented in the condensed consolidated statements of operations: Income (loss) Weighted Per Share Three months ended March 31, 2018: Basic EPS $ (18,678 ) 7,000 $ (2.67 ) Effect of dilutive stock options — — Basic and diluted EPS $ (18,678 ) 7,000 $ (2.67 ) Three months ended April 1, 2017: Basic EPS $ (16,775 ) 7,000 $ (2.40 ) Effect of dilutive stock options — — Basic and diluted EPS $ (16,775 ) 7,000 $ (2.40 ) The Company had weighted average stock options outstanding of 721 and 707 for the three months ended March 31, 2018 and April 1, 2017, respectively, which were not included in the computation of diluted EPS because they were anti-dilutive. The Company had restricted stock units outstanding of 196 for the three month periods ended March 31, 2018 and April 1, 2017 and were not included in the computation of diluted EPS because they were anti-dilutive due to the net loss in the quarter. On August 15, 2017, the Company’s stockholders approved an increase in the number of authorized shares of School Specialty common stock from 2,000 shares to 50,000 shares, for the purpose of, among other things, effecting a seven-for-one seven-for-one

Share-Based Compensation Expens

Share-Based Compensation Expense	3 Months Ended
	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation Expense	NOTE 9 – SHARE-BASED COMPENSATION EXPENSE As of March 31, 2018, the Company had one share-based employee compensation plan: the School Specialty, Inc. 2014 Incentive Plan (the “2014 Plan”). The 2014 Plan was adopted by the Board of Directors on April 24, 2014 and approved on September 4, 2014 by the Company’s stockholders. The Company’s proxy filing for 2018 includes a stockholder proposal to increase the number of shares available to be granted under the 2014 Plan. The Company made 231 stock option awards during the three month period ended April 1, 2017 to members of management including its CEO. The options awarded to the Company’s CEO will vest as to one-fourth one-half one-fourth The fair-value of the options granted in the three month period ended April 1, 2017 was $10.08 per share. The fair value of the options is estimated on the measurement date using the Black-Scholes single option pricing model. The assumptions included a risk-free rate of 2.06%, expected volatility of 59% and an expected term of 6.3 years. A summary of option transactions for the three months ended March 31, 2018 and April 1, 2017 were as follows: Options Outstanding Options Exercisable Options Weighted- Options Weighted- Balance at December 30, 2017 721 $ 18.57 350 $ 18.57 Granted — — Exercised — — Canceled — — Balance at March 31, 2018 721 $ 18.57 363 $ 18.57 Balance at December 31, 2016 490 $ 18.57 224 $ 18.57 Granted 231 18.57 Exercised — — Canceled (14 ) 18.57 Balance at April 1, 2017 707 $ 18.57 245 $ 18.57 The weighted average life remaining of the stock options outstanding as of March 31, 2018 was 7.2 years and as of April 1, 2017 was 8.2 years. On May 28, 2014, the Board granted 39 stock appreciation rights (“SARs”) to each of the non-employee non-employee non-employee one-half one-fourth On March 23, 2016, the Compensation Committee of the Board of Directors of the Company granted an aggregate of 196 Restricted Stock Units (“RSUs”) under the Company’s 2014 Plan to members of the Company’s senior management. The RSUs are performance-based. A certain percentage of the RSUs will vest on the third anniversary of the date of grant, with such percentage based on the 15 day Volume Weighted Average Price (“VWAP”) of the Company’s common stock prior to the vesting date. The percentage of RSUs that will vest shall be determined as follows: Vesting% 15 Day VWAP 0% VWAP less than $15.43 20% VWAP greater than or equal to $15.43, but less than $16.86 40% VWAP greater than or equal to $16.86, but less than $18.29 60% VWAP greater than or equal to $18.29, but less than $19.71 80% VWAP greater than or equal to $19.71, but less than $21.14 100% VWAP greater than or equal to $21.14 Any RSUs that vest will be settled in shares of Company common stock. Due to the nature of the vesting conditions of the RSUs, a valuation methodology needed to incorporate potential equity value paths for the Company. As such, the fair value of the RSU grants was determined under a Monte Carlo approach with a simulation of the Company’s stock price to a date that is 15 trading days prior to the vesting date. A large number of trials were run under the Monte Carlo approach to ensure an adequate sampling of different potential scenarios was achieved. Based on this approach, the fair value of the RSUs granted on March 23, 2016 was $11.55 per share. The following table presents the share-based compensation expense recognized for the three month periods ended March 31, 2018 and April 1, 2017: For the Three Months Ended March 31, 2018 April 1, 2017 Gross Net of Tax Gross Net of Tax Stock Options $ 383 $ 287 $ 382 $ 233 SARs — — — — RSUs 189 142 198 121 Total stock-based compensation expense $ 572 $ 580 The stock-based compensation expense is reflected in selling, general and administrative (“SG&A”) expenses in the accompanying consolidated statements of operations. The Company records actual forfeitures in the period the forfeiture occurs. The total unrecognized share-based compensation expense as of March 31, 2018 and April 1, 2017 was as follows: March 31, 2018 April 1, 2017 Stock Options, net of actual forfeitures $ 2,039 $ 3,645 RSUs 739 1,562

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	3 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	NOTE 10 – GOODWILL AND OTHER INTANGIBLE ASSETS The following tables present details of the Company’s intangible assets, including the estimated useful lives, excluding goodwill: March 31, 2018 Gross Value Accumulated Net Book Amortizable intangible assets: Customer relationships (10-13 $ 13,294 $ (4,334 ) $ 8,960 Publishing rights (20 years) 4,000 (967 ) 3,033 Trademarks (20 years) 26,587 (5,615 ) 20,972 Developed technology (7 years) 6,600 (4,557 ) 2,043 Content (5 years) 4,400 (4,400 ) — Perpetual license agreements (5 years) 1,200 (1,160 ) 40 Favorable leasehold interests (10 years) 2,160 (1,044 ) 1,116 Total intangible assets $ 58,241 $ (22,077 ) $ 36,164 December 30, 2017 Gross Value Accumulated Net Book Amortizable intangible assets: Customer relationships (10-13 $ 13,294 $ (4,067 ) $ 9,227 Publishing rights (20 years) 4,000 (917 ) 3,083 Trademarks (20 years) 26,587 (5,283 ) 21,304 Developed technology (7 years) 6,600 (4,321 ) 2,279 Content (5 years) 4,400 (4,400 ) — Perpetual license agreements (5 years) 1,200 (990 ) 210 Favorable leasehold interests (10 years) 2,160 (1,100 ) 1,060 Total intangible assets $ 58,241 $ (21,078 ) $ 37,163 April 1, 2017 Gross Value Accumulated Net Book Amortizable intangible assets: Customer relationships (13 years) $ 11,300 $ (3,332 ) $ 7,968 Publishing rights (20 years) 4,000 (767 ) 3,233 Trademarks (20 years) 22,700 (4,351 ) 18,349 Developed technology (7 years) 6,600 (3,614 ) 2,986 Content (5 years) 4,400 (4,400 ) — Perpetual license agreements (5 years) 1,200 (920 ) 280 Favorable leasehold interests (10 years) 2,160 (828 ) 1,332 Total intangible assets $ 52,360 $ (18,212 ) $ 34,148 The gross values were determined by the valuation which was performed as part of the fresh start accounting. In addition to the intangible assets above, the Company recorded $26,842 of goodwill. This includes $5,253 of goodwill associated with the purchase price allocation associated with the Triumph Learning acquisition. Intangible asset amortization expense for the three month periods ended March 31, 2018 and April 1, 2017, was $999 and $901, respectively. Intangible asset amortization expense for each of the five succeeding fiscal years is expected to be as follows: Fiscal 2018 (9 months remaining) $ 2,893 Fiscal 2019 3,757 Fiscal 2020 3,207 Fiscal 2021 2,814 Fiscal 2022 2,814 Fiscal 2023 2,688 The table below shows the allocation of the recorded goodwill as of March 31, 2018 for both the reporting units and reporting segments. Distribution Curriculum Total Goodwill $ 22,262 $ 4,580 $ 26,842 Balance at March 31, 2018 $ 22,262 $ 4,580 $ 26,842

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	NOTE 11 – PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consist of the following: March 31, December 30, April 1, Projects in progress $ 6,347 $ 5,186 $ 7,831 Buildings and leasehold improvements 2,989 3,048 3,297 Furniture, fixtures and other 61,799 60,046 48,274 Machinery and warehouse equipment 13,813 13,813 13,317 Total property, plant and equipment 84,948 82,093 72,719 Less: Accumulated depreciation (52,483 ) (48,514 ) (43,221 ) Net property, plant and equipment $ 32,465 $ 33,579 $ 29,498 Depreciation expense for the three month periods ended March 31, 2018 and April 1, 2017 was $4,459 and $2,425, respectively.

Debt

Debt	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Debt	NOTE 12 – DEBT Long-term debt consisted of the following: March 31, December 30, April 1, ABL Facility, maturing in 2022 $ 27,300 $ — $ 8,753 New Term Loan, maturing in 2022 113,274 121,938 — Term Loan — — 117,391 Term Loan Original Issue Discount — — (1,251 ) Unamortized New Term Loan Debt Issuance Costs (3,040 ) (3,205 ) — Unamortized Term Loan Debt Issuance Costs — — (3,047 ) Deferred Cash Payment Obligations, maturing in 2019 23,355 22,830 20,367 Total debt 160,889 141,563 142,213 Less: Current maturities (30,400 ) (10,989 ) (8,753 ) Total long-term debt $ 130,489 $ 130,574 $ 133,460 ABL Facility On June 11, 2013, the Company entered into a Loan Agreement (the “ABL Facility”) by and among the Company, Bank of America, N.A., as Agent, SunTrust Bank, as Syndication Agent, Merrill Lynch, Pierce, Fenner & Smith Incorporated and SunTrust Robinson Humphrey, Inc., as Joint Lead Arrangers and Bookrunners, and the Lenders that are party to the Asset-Based Credit Agreement (the “Asset-Based Lenders”). Under the ABL Facility, the Asset-Based Lenders agreed to provide a revolving senior secured asset-based credit facility in an aggregate principal amount of $175,000. On August 7, 2015, the aggregate commitments were permanently reduced, at the election of the Company, by $50,000, from $175,000 to $125,000. Outstanding amounts under the ABL Facility bear interest at a rate per annum equal to, at the Company’s election: (1) a base rate (equal to the greatest of ( a b c 30-day In November 2014, the Company amended the ABL Facility. The main purpose for the amendment was to provide the Company additional flexibility in its execution of certain restructuring actions by increasing the cap on the amount that may be added back under the definition of earnings before interest, taxes, depreciation, and amortization (“EBITDA”) for non-recurring, In September 2015, the Company amended the ABL Facility. The main purposes for the amendment were to reduce the Applicable Margin for base rate and LIBOR loans, reduce the unused line fee rate and extend the scheduled maturity date. As amended, the maturity date was extended to September 16, 2020, which would have automatically become March 12, 2019 unless the Company’s term loan facility had been repaid, refinanced, redeemed, exchanged or amended prior to such date, in the case of any refinancing or amendment, to a date that was at least 90 days after the scheduled maturity date. In addition, the amendment provided for the withdrawal of Sun Trust Bank as a lender and the assumption of its commitments by the remaining lenders. On April 7, 2017, the Company executed the Third Amendment to its ABL Facility (the “ABL Amendment”). The ABL Amendment provided a new lower pricing tier of LIBOR plus 125 basis points, a seasonal increase in the borrowing base of 5.0% of eligible accounts receivable for the months of March through August, and the inclusion of certain inventory in the borrowing base, which previously had been excluded. Additionally, certain conforming changes were made in connection with the entry into the New Term Loan Agreement (as defined below). The ABL Amendment extends the maturity of the ABL Facility, as amended, to April 7, 2022 (“ABL Termination Date”), provided that the ABL Termination Date will automatically become due February 7, 2022 unless the New Term Loan (as defined below) has been repaid, prepaid, refinanced, redeemed, exchanged, amended or otherwise defeased or discharged prior to such date. Pursuant to an Amended and Restated Guarantee and Collateral Agreement dated as of April 7, 2017 (the “ABL Security Agreement”), the Loan Agreement is secured by a first priority security interest in substantially all assets of the Company and the subsidiary borrowers. Under the New Intercreditor Agreement (as defined below), the ABL Lenders have a first priority security interest in substantially all working capital assets of the Company and the subsidiary borrowers, and a second priority security interest in all other assets, subordinate only to the first priority security interest of the New Term Loan Lenders (as defined below) in such other assets. The effective interest rate under the ABL Facility for the three months ended March 31, 2018 was 12.74%, which includes interest on borrowings of $83, amortization of loan origination fees of $104 and commitment fees on unborrowed funds of $109. The effective interest rate under the ABL Facility for the three months ended April 1, 2017 was 112.85%, which includes interest on borrowings of $13, amortization of loan origination fees of $195 and commitment fees on unborrowed funds of $116. The rate for the first quarter is typically more heavily influenced by the commitment fees and debt fee amortization due to the seasonally low outstanding balance on the ABL Facility in the first quarter. As of March 31, 2018, the outstanding balance on the ABL Facility was $27,300. As of April 1, 2017, the outstanding balance on the ABL Facility was $8,753. The Company has estimated that the fair value of its ABL Facility (valued under level 3) as of March 31, 2018 approximated the carrying value of $27,300. The Company may prepay advances under the ABL Facility in whole or in part at any time without penalty or premium. The Company will be required to make specified prepayments upon the occurrence of certain events, including: (1) the amount outstanding on the ABL Facility exceeding the Borrowing Base (as determined in accordance with the terms of the ABL Facility), and (2) the Company’s receipt of net cash proceeds of any sale or disposition of assets that are first priority collateral for the ABL Facility. The Asset-Based Credit Agreement contains customary events of default and financial, affirmative and negative covenants, including but not limited to a springing financial covenant relating to the Company’s fixed charge coverage ratio and restrictions on indebtedness, liens, investments, asset dispositions and dividends and other restricted payments. Term Loan On June 11, 2013, the Company entered into a Credit Agreement (the “Term Loan Credit Agreement”) among the Company, Credit Suisse AG, as Administrative Agent and Collateral Agent, and the Lenders defined in the Term Loan Credit Agreement (the “Term Loan Lenders”). In November 2014, the Company amended the Term Loan Credit Agreement. The main purpose for the amendment was to provide the Company additional flexibility in its execution of certain restructuring actions by increasing the cap on the amount that may be added back under the definition of consolidated EBITDA for non-recurring, Under the Term Loan Credit Agreement, the Term Loan Lenders agreed to make a term loan (the “Term Loan”) to the Company in aggregate principal amount of $145,000, including an original issue discount of $2,900. The outstanding principal amount of the Term Loan bore interest at a rate per annum equal to the applicable LIBOR rate (with a 1% floor) plus 8.50%, or the base rate plus a margin of 7.50%. Interest on loans under the Term Loan Credit Agreement bearing interest based upon the base rate were due quarterly in arrears, and interest on loans bearing interest based upon the LIBOR Rate were due on the last day of each relevant interest period or, if sooner, on the respective dates that fall every three months after the beginning of such interest period. The remaining principal amount of the Term Loan, plus accrued interest, was repaid in full on April 7, 2017, and the Term Loan Credit Agreement was terminated on April 7, 2017. The Term Loan Credit Agreement contained customary events of default and financial, affirmative and negative covenants, including but not limited to quarterly financial covenants, relating to the Company’s (1) minimum interest coverage ratio and (2) maximum net total leverage ratio and restrictions on indebtedness, liens, investments, asset dispositions and dividends and other restricted payments. The Company was in compliance with the financial covenants of the loan during the period of time in which the loan was outstanding during fiscal 2017. The Term Loan required the Company to enter into an interest rate hedge, within 90 days of its effective date, in an amount equal to at least 50% of the aggregate principal amount outstanding under the Term Loan. The purpose of the interest rate hedge was to effectively subject a portion of the Term Loan to a fixed or maximum interest rate. As such, the Company entered into an interest rate swap agreement on August 27, 2013 that effectively fixed the interest payments on a portion of the Company’s variable-rate debt. The swap, which terminated on September 11, 2016, effectively fixed the LIBOR-based interest rate on the debt in the amount of the notional amount of the swap at 9.985%. The Company did not enter into a subsequent interest rate swap after the termination of the above-mentioned interest rate swap. Under this swap agreement, the Company paid the counterparty interest on the notional amount at a fixed rate per annum of 1.485% and the counterparty paid the Company interest on the notional amount at a variable rate per annum equal to the greater of 1-month The effective interest rate under the term loan credit facility for the three months ended April 1, 2017 was 10.95%, which includes interest on borrowings of $2,916, amortization of loan origination fees of $316 and original issue discount amortization of $128. As of April 1, 2017, the outstanding balance on the Term Loan Credit Agreement was $116,140, net of the unamortized original issue discount. New Term Loan On April 7, 2017, the Company entered into a Loan Agreement (the “New Term Loan Agreement”) among the Company, as borrower, certain of its subsidiaries, as guarantors, the financial parties party thereto, as lenders (the “New Term Loan Lenders”) and TCW Asset Management Company LLC, as the agent. Under the New Term Loan Agreement, the Term Loan Lenders agreed to make a term loan (the “New Term Loan”) to the Company in aggregate principal amount of $140,000. The initial draw on the New Term Loan at closing was $110,000. These proceeds, along with proceeds received from a draw on the ABL Facility (as defined below), were used to repay the Term Loan which had a remaining principal balance including accrued interest of $118,167. The New Term Loan Agreement provides for a delayed draw feature that allows the Company to draw up to an additional $30,000 through April 7, 2019. The ability to access the delayed draw commitment is subject to compliance with certain terms and conditions. The proceeds from the delayed draw can be used to fund distributions, permitted acquisitions, and repayments of existing indebtedness. In the third quarter of fiscal 2017, the Company drew $14,000 under the delayed draw term loan feature in conjunction with the Triumph Learning acquisition. At the Company’s option, the New Term Loan interest rate will be either the prime rate or the LIBOR rate (with a LIBOR floor of 1.0%), plus an applicable margin based on the Company’s net senior leverage ratio. The Company may specify the interest rate period of one, three or six months for interest on loans under the New Term Loan Agreement bearing interest based on the LIBOR rate. The New Term Loan matures on April 7, 2022. The New Term Loan requires scheduled quarterly principal payments of 0.625% of the original principal amount which commenced June 30, 2017 and continue through the quarter ended March 31, 2019. Subsequent to March 31, 2019, the scheduled quarterly principal payments are 1.250% of the original principal amount. Required scheduled quarterly principal payments on borrowings under the delayed-draw feature begin in the quarter following a draw on this feature. In addition to scheduled quarterly principal repayments, the New Term Loan Agreement requires prepayments at specified levels upon the Company’s receipt of net proceeds from certain events, including but not limited to certain asset dispositions, extraordinary receipts, and the issuance or sale of any indebtedness or equity interests (other than permitted issuances or sales). The New Term Loan Agreement also requires prepayments at specified levels from the Company’s excess cash flow. In the first quarter of fiscal 2018, the Company made a $7,801 repayment of principal based on fiscal 2017 excess cash flow. The Company is also permitted to voluntarily prepay the New Term Loan in whole or in part. Voluntary prepayments made before April 7, 2018 will be subject to an early prepayment fee of 2.0%, while any voluntary prepayment made on or after April 7, 2018, but before April 7, 2019, will be subject to a 1.0% early prepayment fee. Voluntary prepayments made on or after April 7, 2019 will not be subject to an early payment fee. All prepayments of the loans will be applied first to that portion of the loans comprised of prime rate loans and then to that portion of loans comprised of LIBOR rate loans. The New Term Loan Agreement contains customary events of default and financial, affirmative and negative covenants, including but not limited to quarterly financial covenants commencing with the fiscal quarter ending September 30, 2017 relating to the Company’s fixed charge coverage ratio and net senior leverage ratio, and an annual limitation on capital expenditures and product development investments, collectively. The Company was in compliance with all such financial covenants during the first quarter of fiscal 2018. Pursuant to a Guarantee and Collateral Agreement dated as of April 7, 2017 (the “New Term Loan Security Agreement”), the New Term Loan is secured by a first priority security interest in substantially all assets of the Company and the subsidiary guarantors. Under an intercreditor agreement (the “New Intercreditor Agreement”) between the New Term Loan Lenders and the ABL Lenders, the New Term Loan Lenders have a second priority security interest in substantially all working capital assets of the Company and the subsidiary guarantors, subordinate only to the first priority security interest of the ABL Lenders in such assets, and a first priority security interest in all other assets. The effective interest rate under the New Term Loan for the three months ended March 31, 2018 was 8.56%, which includes interest on borrowings of $2,430 and amortization of loan origination fees of $177. As of March 31, 2018, the outstanding balance on the New Term Loan Credit Agreement was $113,274. Of this amount, $3,100 was reflected as currently maturing, long-term debt in the accompanying condensed consolidated balance sheets. The Company has estimated that the fair value of its New Term Loan (valued under Level 3) as of March 31, 2018 approximated the carrying value of $113,274. Deferred Cash Payment Obligations In connection with the previously disclosed 2013 Reorganization Plan, general unsecured creditors are entitled to receive a deferred cash payment obligation of 20% of the allowed claim in full settlement of the allowed unsecured claims. Such payment accrues quarterly paid-in-kind paid-in-kind paid-in-kind, The Company’s reconciliation of general unsecured claims was completed in fiscal 2015. As of March 31, 2018, the Company’s deferred payment obligations were $23,355, of which $3,083 represents a 20% recovery for the general unsecured creditors and $12,095 represents a 45% recovery for those creditors who elected to provide the Company standard trade terms with the remaining $8,177 related to accrued paid-in-kind The Company has estimated that the fair value of its Deferred Cash Payment Obligations (valued under Level 3) approximates $23,301, as of March 31, 2018. The Company estimated the fair value for its Deferred Cash Payment Obligations based upon the net present value of future cash flows using the discount rate that is consistent with our New Term Loan.

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Changes in Accumulated Other Comprehensive Income (Loss)	NOTE 13 – CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Changes in accumulated other comprehensive loss during the three months ended March 31, 2018 and April 1, 2017 were as follows: Foreign Accumulated Other Comprehensive Income (Loss) at December 30, 2017. $ (1,425 ) Other comprehensive income before reclassifications (236 ) Amounts reclassified from other comprehensive income — Accumulated Other Comprehensive Income (Loss) at March 31, 2018 $ (1,661 ) Foreign Accumulated Other Comprehensive Income (Loss) at December 31, 2016 $ (1,784 ) Other comprehensive income before reclassifications 45 Amounts reclassified from other comprehensive income — Accumulated Other Comprehensive Income (Loss) at April 1, 2017 $ (1,739 )

Restructuring

Restructuring	3 Months Ended
	Mar. 31, 2018
Restructuring and Related Activities [Abstract]
Restructuring	NOTE 14 – RESTRUCTURING In the three months ended March 31, 2018 and April 1, 2017, the Company recorded restructuring costs associated with severance related to headcount reductions. The following is a reconciliation of accrued restructuring costs for these periods and are included in facility exit costs and restructuring in the Condensed Consolidated Statements of Operations. Distribution Curriculum Corporate Total Accrued Restructuring Costs at December 30, 2017 $ — $ — $ 50 $ 50 Amounts charged to expense — — 311 311 Payments — — (189 ) (189 ) Accrued Restructuring Costs at March 31, 2018 $ — $ — $ 172 $ 172 Distribution Curriculum Corporate Total Accrued Restructuring Costs at December 31, 2016 $ — $ — $ 561 $ 561 Amounts charged to expense — — 173 173 Payments — — (574 ) (574 ) Accrued Restructuring Costs at April 1, 2017 $ — $ — $ 160 $ 160

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Segment Information	NOTE 15 – SEGMENT INFORMATION The Company determines its operating segments based on the information utilized by the chief operating decision maker, the Company’s Chief Executive Officer, to allocate resources and assess performance. Based on this information, the Company has determined that it operates in two operating segments, Distribution and Curriculum, which also constitute its reportable segments. The Company operates principally in the United States, with limited operations in Canada. Beginning in the second quarter of fiscal 2017, the Company revised its internal management reporting structure whereby a) a new Instruction & Intervention product line included in the Distribution segment was formed consisting of its Reading product lines, formerly managed as a separate product line and the supplemental education products, which were previously included within the former Instructional Solutions product line, b) the early learning and special needs products from the former Instructional Solutions product line are reported within the Supplies product line and c) the science supplies, previously included in the Science product line, within the Curriculum operating segment, were combined within the Supplies product line within the Distribution operating segment. The Company has revised its go-to-market pre-kindergarten (“preK-12”) The Curriculum segment is a publisher of proprietary core curriculum, primarily FOSS and Delta Science Module products, in the science category within the preK-12 10-K The Company measures profitability of its operating segments at a gross profit level. Since the majority of SG&A costs are managed centrally and allocation methodologies of these costs to the operating segments is arbitrary, the Company’s chief operating decision maker does not review segment profitability using operating profit, only gross profit. Accordingly, the segment information reports gross profit at the segment level. Three Months Ended Three Months Ended Revenues: Distribution $ 94,621 $ 91,934 Curriculum 4,666 5,176 Total $ 99,287 $ 97,110 Gross Profit: Distribution $ 33,942 $ 32,428 Curriculum 2,179 2,096 Total $ 36,121 $ 34,524 Operating (loss) income and loss before taxes: Operating (loss) income (21,328 ) (13,117 ) Interest expense and reorganization items, net 3,506 4,050 Loss before benefit from income taxes $ (24,834 ) $ (17,167 ) March 31, December 30, April 1, 2017 Identifiable assets: Distribution $ 238,470 $ 230,449 $ 226,388 Curriculum 46,690 48,894 46,662 Corporate assets 19,015 33,064 5,622 Total $ 304,175 $ 312,407 $ 278,672 Three Months Ended Three Months Ended March 31, 2018 April 1, 2017 Depreciation and amortization of intangible assets and development costs: Distribution $ 5,973 $ 3,541 Curriculum 789 896 Total $ 6,762 $ 4,437 Expenditures for property, plant and equipment, intangible and other assets and development costs: Distribution $ 3,696 $ 3,287 Curriculum 959 500 Total $ 4,655 $ 3,787 The following table shows the Company’s revenues by each major product line within its two segments: For the Three Months Ended March 31, 2018 April 1, 2017 Distribution revenues by product line: Supplies $ 53,432 $ 58,156 Furniture 23,952 22,596 Instruction & Intervention 12,520 6,183 AV Tech 4,277 4,784 Agendas 246 271 Freight Revenue 1,807 1,538 Customer Allowances / Discounts (1,613 ) (1,594 ) Total Distribution Segment $ 94,621 $ 91,934 Curriculum revenues by product line: Science $ 4,666 $ 5,176 Total Curriculum Segment $ 4,666 $ 5,176 Total revenues $ 99,287 $ 97,110 The above table is an enhanced disclosure to provide additional details related to our revenues by segment. Prior period amounts in this note have been reclassified in order to present segment and product line amounts consistent with the Company’s current reporting structure. Revenues associated with the Triumph Learning acquisition are included within the Instruction & Intervention product line. The above table is consistent with disaggregated revenues in Note 4.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 16 – COMMITMENTS AND CONTINGENCIES Various claims and proceedings arising in the normal course of business are pending against the Company. The results of these matters are not expected to have a material effect on the Company’s consolidated financial position, results of operations or cash flows.

Change in Accounting Principle

Change in Accounting Principle (Tables)	3 Months Ended
	Mar. 31, 2018
Schedule of Company's Disaggregated Revenues	The below table shows the Company’s disaggregated revenues for the three months ended March 31, 2018 and April 1, 2017. For the Three Months Ended March 31, 2018 April 1, 2017 Distribution revenues by product line: Supplies $ 53,432 $ 58,156 Furniture 23,952 22,596 Instruction & Intervention 12,520 6,183 AV Tech 4,277 4,784 Agendas 246 271 Freight Revenue 1,807 1,538 Customer Allowances / Discounts (1,613 ) (1,594 ) Total Distribution Segment $ 94,621 $ 91,934 Curriculum revenues by product line: Science $ 4,666 $ 5,176 Total Curriculum Segment $ 4,666 $ 5,176 Total revenues $ 99,287 $ 97,110
Accounting Standards Update 2014-09
Schedule of Cumulative Effect Adjustment on Condensed Consolidated Statement of Operations and Condensed Consolidated Balance Sheet	The cumulative effect of the changes made to our consolidated condensed balance sheet on December 31, 2017 (the first day of our fiscal 2018) for the adoption of the new revenue standard was as follows: Reported as of Adjustments Due As Adjusted December 31, 2017 ASSETS Accounts receivable (3) $ 69,297 $ 458 $ 69,755 Inventories, net 77,162 (1,468 ) 75,694 Deferred catalog costs 3,450 (3,450 ) — Prepaid expenses and other current assets (1) (3) 14,121 2,043 16,164 Deferred taxes long-term 2,046 947 2,993 Total Assets 312,407 (1,470 ) 310,937 LIABILITIES Contract liabilities (2) (4) 3,454 2,723 6,177 Other accrued liabilities (2) (3) 15,442 (1,471 ) 13,971 Total Liabilities 204,916 1,252 206,168 STOCKHOLDERS’ EQUITY Accumulated deficit $ (14,174 ) $ (2,722 ) $ (16,896 ) Total Stockholders’ Equity 107,491 (2,722 ) 104,769 Total Liabilities and Stockholders’ Equity $ 312,407 $ (1,470 ) $ 310,937 (1) Contract assets of $1,746 are included in Prepaid expenses and other current assets above (2) Customer rebates of $1,689 have been reclassified from Other accrued liabilities to Contract liabilities (3) The reserve for customer returns, refunds and allowances, in the amount of $458, was reclassified as follows: a) The amount associated with refund liabilities, of $755, has been reclassified to Other accrued liabilities; and b) The amount associated with the estimated value of returned product, of $297, has been reclassified to Prepaid expenses and other current assets (4) The amounts classified as Deferred revenues in the Company’s December 30, 2017 consolidated consolidated balance sheets, have been reclassified to Contract liabilities in accordance with ASC 606 The cumulative effect of the adjustments to our March 31, 2018 condensed consolidated statement of operations and condensed consolidated balance sheet for the adoption of ASC 606 were as follows: For the Three Months Ended March 31, 2018 Prior to Adjustments Due As Reported Revenues $ 98,565 $ 722 $ 99,287 Cost of revenues 62,661 505 63,166 Gross profit 35,904 217 36,121 Selling, general and administrative expenses $ 52,868 $ 4,270 $ 57,138 Operating loss (17,275 ) (4,053 ) (21,328 ) Loss before benefit from income taxes (20,781 ) (4,053 ) (24,834 ) Benefit from income taxes (5,151 ) (1,005 ) (6,156 ) Net loss (15,630 ) (3,048 ) (18,678 ) March 31, 2018 Prior to Adjustments Due As Reported ASSETS Accounts receivable (3) $ 53,794 $ 506 $ 54,300 Inventories, net 104,204 (1,972 ) 102,232 Deferred catalog costs 7,449 (7,449 ) — Prepaid expenses and other current assets (1) (3) 12,796 2,629 15,425 Deferred taxes long-term 8,350 1,005 9,355 Total Assets 309,456 (5,281 ) 304,175 LIABILITIES Contract liabilities (2) $ 2,992 $ 2,121 $ 5,113 Other accrued liabilities (2) (3) 10,738 (690 ) 10,048 Total Liabilities 216,317 1,431 217,748 STOCKHOLDERS’ EQUITY Accumulated deficit $ (28,862 ) $ (6,712 ) $ (35,574 ) Total Stockholders’ Equity 93,139 (6,712 ) 86,427 Total Liabilities and Stockholders’ Equity $ 309,456 $ (5,281 ) $ 304,175 (1) Contract assets of $2,289 are included in prepaid expenses and other current assets above (2) Customer rebates of $1,269 have been reclassed from other accrued liabilities to contract liabilities (3) The reserve for customer returns, refunds and allowances, in the amount of $506, was reclassified as follows: a) The amount associated with refund liabilities, of $846, has been reclassified to Other accrued liabilities; and b) The amount associated with the estimated value of returned product, of $340, has been reclassified to Prepaid expenses and other current assets

Business Combinations (Tables)

Business Combinations (Tables)	3 Months Ended
	Mar. 31, 2018
Business Combinations [Abstract]
Fair Value Amount of Net Assets Acquired	The table below summarizes the fair value amounts of the $20,376 of net assets acquired. Accounts receivable $ 4,409 Inventory 2,307 Prepaids 476 Property, plant & equipment 920 Product Development 4,273 Coach Brand 3,887 Customer Relationships 1,994 Goodwill 5,253 Total assets $ 23,519 Accounts payable $ 2,251 Other accruals 892 Deferred revenue — Total liabilities $ 3,143 Cash paid $ 20,376
Summary of Unaudited Pro Forma Consolidated Results	The unaudited pro forma consolidated results in the following table include the Company’s reported results for each respective period and the historical results of Triumph Learning for those periods. The unaudited pro forma condensed combined statements of operations for the three months ended March 31, 2018 and April 1, 2017 give effect to the acquisition of Triumph Learning as if it had occurred at the beginning of the periods presented. Anticipated synergies from the combined operations have not been incorporated into the pro forma results as synergies are preliminary. Net income does reflect the incremental interest expense which would have been incurred if the acquisition had been completed at the beginning of the periods presented. PRO FORMA CONDENSED COMBINED STATEMENTS OF OPERATIONS (UNAUDITED) (In Thousands, Except Per Share Amounts) For the Three Months Ended March 31, 2018 April 1, 2017 Revenues $ 99,287 $ 104,668 Net loss (18,678 ) (16,784 ) Weighted average shares outstanding: Basic EPS 7,000 7,000 Diluted EPS 7,000 7,000 Net income per Share: Basic $ (2.67 ) $ (2.40 ) Diluted $ (2.67 ) $ (2.40 )

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Changes in Condensed Consolidated Stockholders' Equity	Changes in condensed consolidated stockholders’ equity during the three months ended March 31, 2018 and April 1, 2017, were as follows: (in thousands) Common Capital in Retained Earnings Accumulated Total Balance, December 30, 2017 $ 7 $ 123,083 $ (14,174 ) $ (1,425 ) $ 107,491 Cumulative effect of change in accounting principle (1) — — (2,722 ) — (2,722 ) Net loss — — (18,678 ) — (18,678 ) Share-based compensation expense — 572 — — 572 Foreign currency translation adjustment — — — (236 ) (236 ) Balance, March 31, 2018 $ 7 $ 123,655 $ (35,574 ) $ (1,661 ) $ 86,427 Balance, December 31, 2016 $ 7 $ 120,849 $ (20,953 ) $ (1,784 ) $ 98,119 Net loss — — (16,775 ) — (16,775 ) Share-based compensation expense — 580 — — 580 Foreign currency translation adjustment — — — 45 45 Balance, April 1, 2017 $ 7 $ 121,429 $ (37,728 ) $ (1,739 ) $ 81,969

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Computations of Basic and Diluted Earnings Per Share	The following information presents the Company’s computations of basic earnings per share (“basic EPS”) and diluted earnings per share (“diluted EPS”) for the periods presented in the condensed consolidated statements of operations: Income (loss) Weighted Per Share Three months ended March 31, 2018: Basic EPS $ (18,678 ) 7,000 $ (2.67 ) Effect of dilutive stock options — — Basic and diluted EPS $ (18,678 ) 7,000 $ (2.67 ) Three months ended April 1, 2017: Basic EPS $ (16,775 ) 7,000 $ (2.40 ) Effect of dilutive stock options — — Basic and diluted EPS $ (16,775 ) 7,000 $ (2.40 )

Share-Based Compensation Expe27

Share-Based Compensation Expense (Tables)	3 Months Ended
	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Option Transaction	A summary of option transactions for the three months ended March 31, 2018 and April 1, 2017 were as follows: Options Outstanding Options Exercisable Options Weighted- Options Weighted- Balance at December 30, 2017 721 $ 18.57 350 $ 18.57 Granted — — Exercised — — Canceled — — Balance at March 31, 2018 721 $ 18.57 363 $ 18.57 Balance at December 31, 2016 490 $ 18.57 224 $ 18.57 Granted 231 18.57 Exercised — — Canceled (14 ) 18.57 Balance at April 1, 2017 707 $ 18.57 245 $ 18.57
Schedule of Vesting Percentages of Restricted Stock Units	The percentage of RSUs that will vest shall be determined as follows: Vesting% 15 Day VWAP 0% VWAP less than $15.43 20% VWAP greater than or equal to $15.43, but less than $16.86 40% VWAP greater than or equal to $16.86, but less than $18.29 60% VWAP greater than or equal to $18.29, but less than $19.71 80% VWAP greater than or equal to $19.71, but less than $21.14 100% VWAP greater than or equal to $21.14
Share-Based Compensation Expense Recognized	The following table presents the share-based compensation expense recognized for the three month periods ended March 31, 2018 and April 1, 2017: For the Three Months Ended March 31, 2018 April 1, 2017 Gross Net of Tax Gross Net of Tax Stock Options $ 383 $ 287 $ 382 $ 233 SARs — — — — RSUs 189 142 198 121 Total stock-based compensation expense $ 572 $ 580
Total Unrecognized Share-Based Compensation Expense	The total unrecognized share-based compensation expense as of March 31, 2018 and April 1, 2017 was as follows: March 31, 2018 April 1, 2017 Stock Options, net of actual forfeitures $ 2,039 $ 3,645 RSUs 739 1,562

Goodwill and Other Intangible28

Goodwill and Other Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets, Excluding Goodwill	The following tables present details of the Company’s intangible assets, including the estimated useful lives, excluding goodwill: March 31, 2018 Gross Value Accumulated Net Book Amortizable intangible assets: Customer relationships (10-13 $ 13,294 $ (4,334 ) $ 8,960 Publishing rights (20 years) 4,000 (967 ) 3,033 Trademarks (20 years) 26,587 (5,615 ) 20,972 Developed technology (7 years) 6,600 (4,557 ) 2,043 Content (5 years) 4,400 (4,400 ) — Perpetual license agreements (5 years) 1,200 (1,160 ) 40 Favorable leasehold interests (10 years) 2,160 (1,044 ) 1,116 Total intangible assets $ 58,241 $ (22,077 ) $ 36,164 December 30, 2017 Gross Value Accumulated Net Book Amortizable intangible assets: Customer relationships (10-13 $ 13,294 $ (4,067 ) $ 9,227 Publishing rights (20 years) 4,000 (917 ) 3,083 Trademarks (20 years) 26,587 (5,283 ) 21,304 Developed technology (7 years) 6,600 (4,321 ) 2,279 Content (5 years) 4,400 (4,400 ) — Perpetual license agreements (5 years) 1,200 (990 ) 210 Favorable leasehold interests (10 years) 2,160 (1,100 ) 1,060 Total intangible assets $ 58,241 $ (21,078 ) $ 37,163 April 1, 2017 Gross Value Accumulated Net Book Amortizable intangible assets: Customer relationships (13 years) $ 11,300 $ (3,332 ) $ 7,968 Publishing rights (20 years) 4,000 (767 ) 3,233 Trademarks (20 years) 22,700 (4,351 ) 18,349 Developed technology (7 years) 6,600 (3,614 ) 2,986 Content (5 years) 4,400 (4,400 ) — Perpetual license agreements (5 years) 1,200 (920 ) 280 Favorable leasehold interests (10 years) 2,160 (828 ) 1,332 Total intangible assets $ 52,360 $ (18,212 ) $ 34,148
Intangible Asset Amortization Expense	Intangible asset amortization expense for the three month periods ended March 31, 2018 and April 1, 2017, was $999 and $901, respectively. Intangible asset amortization expense for each of the five succeeding fiscal years is expected to be as follows: Fiscal 2018 (9 months remaining) $ 2,893 Fiscal 2019 3,757 Fiscal 2020 3,207 Fiscal 2021 2,814 Fiscal 2022 2,814 Fiscal 2023 2,688
Changes to Goodwill	The table below shows the allocation of the recorded goodwill as of March 31, 2018 for both the reporting units and reporting segments. Distribution Curriculum Total Goodwill $ 22,262 $ 4,580 $ 26,842 Balance at March 31, 2018 $ 22,262 $ 4,580 $ 26,842

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, plant and equipment consist of the following: March 31, December 30, April 1, Projects in progress $ 6,347 $ 5,186 $ 7,831 Buildings and leasehold improvements 2,989 3,048 3,297 Furniture, fixtures and other 61,799 60,046 48,274 Machinery and warehouse equipment 13,813 13,813 13,317 Total property, plant and equipment 84,948 82,093 72,719 Less: Accumulated depreciation (52,483 ) (48,514 ) (43,221 ) Net property, plant and equipment $ 32,465 $ 33,579 $ 29,498

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Long-Term Debt	Long-term debt consisted of the following: March 31, December 30, April 1, ABL Facility, maturing in 2022 $ 27,300 $ — $ 8,753 New Term Loan, maturing in 2022 113,274 121,938 — Term Loan — — 117,391 Term Loan Original Issue Discount — — (1,251 ) Unamortized New Term Loan Debt Issuance Costs (3,040 ) (3,205 ) — Unamortized Term Loan Debt Issuance Costs — — (3,047 ) Deferred Cash Payment Obligations, maturing in 2019 23,355 22,830 20,367 Total debt 160,889 141,563 142,213 Less: Current maturities (30,400 ) (10,989 ) (8,753 ) Total long-term debt $ 130,489 $ 130,574 $ 133,460

Changes in Accumulated Other 31

Changes in Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Changes in Accumulated Other Comprehensive Income (Loss)	Changes in accumulated other comprehensive loss during the three months ended March 31, 2018 and April 1, 2017 were as follows: Foreign Accumulated Other Comprehensive Income (Loss) at December 30, 2017. $ (1,425 ) Other comprehensive income before reclassifications (236 ) Amounts reclassified from other comprehensive income — Accumulated Other Comprehensive Income (Loss) at March 31, 2018 $ (1,661 ) Foreign Accumulated Other Comprehensive Income (Loss) at December 31, 2016 $ (1,784 ) Other comprehensive income before reclassifications 45 Amounts reclassified from other comprehensive income — Accumulated Other Comprehensive Income (Loss) at April 1, 2017 $ (1,739 )

Restructuring (Tables)

Restructuring (Tables)	3 Months Ended
	Mar. 31, 2018
Restructuring and Related Activities [Abstract]
Reconciliation of Accrued Restructuring Costs	In the three months ended March 31, 2018 and April 1, 2017, the Company recorded restructuring costs associated with severance related to headcount reductions. The following is a reconciliation of accrued restructuring costs for these periods and are included in facility exit costs and restructuring in the Condensed Consolidated Statements of Operations. Distribution Curriculum Corporate Total Accrued Restructuring Costs at December 30, 2017 $ — $ — $ 50 $ 50 Amounts charged to expense — — 311 311 Payments — — (189 ) (189 ) Accrued Restructuring Costs at March 31, 2018 $ — $ — $ 172 $ 172 Distribution Curriculum Corporate Total Accrued Restructuring Costs at December 31, 2016 $ — $ — $ 561 $ 561 Amounts charged to expense — — 173 173 Payments — — (574 ) (574 ) Accrued Restructuring Costs at April 1, 2017 $ — $ — $ 160 $ 160

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Segment Information	Three Months Ended Three Months Ended Revenues: Distribution $ 94,621 $ 91,934 Curriculum 4,666 5,176 Total $ 99,287 $ 97,110 Gross Profit: Distribution $ 33,942 $ 32,428 Curriculum 2,179 2,096 Total $ 36,121 $ 34,524 Operating (loss) income and loss before taxes: Operating (loss) income (21,328 ) (13,117 ) Interest expense and reorganization items, net 3,506 4,050 Loss before benefit from income taxes $ (24,834 ) $ (17,167 ) March 31, December 30, April 1, 2017 Identifiable assets: Distribution $ 238,470 $ 230,449 $ 226,388 Curriculum 46,690 48,894 46,662 Corporate assets 19,015 33,064 5,622 Total $ 304,175 $ 312,407 $ 278,672 Three Months Ended Three Months Ended March 31, 2018 April 1, 2017 Depreciation and amortization of intangible assets and development costs: Distribution $ 5,973 $ 3,541 Curriculum 789 896 Total $ 6,762 $ 4,437 Expenditures for property, plant and equipment, intangible and other assets and development costs: Distribution $ 3,696 $ 3,287 Curriculum 959 500 Total $ 4,655 $ 3,787
Revenues by Each Major Product Line	The following table shows the Company’s revenues by each major product line within its two segments: For the Three Months Ended March 31, 2018 April 1, 2017 Distribution revenues by product line: Supplies $ 53,432 $ 58,156 Furniture 23,952 22,596 Instruction & Intervention 12,520 6,183 AV Tech 4,277 4,784 Agendas 246 271 Freight Revenue 1,807 1,538 Customer Allowances / Discounts (1,613 ) (1,594 ) Total Distribution Segment $ 94,621 $ 91,934 Curriculum revenues by product line: Science $ 4,666 $ 5,176 Total Curriculum Segment $ 4,666 $ 5,176 Total revenues $ 99,287 $ 97,110

Increased Authorized Shares a34

Increased Authorized Shares and Stock-Split - Additional Information (Detail) shares in Thousands	Aug. 14, 2017shares	Mar. 31, 2018$ / shares	Dec. 30, 2017$ / shares	Aug. 15, 2017shares	Apr. 01, 2017$ / shares
Uncategorized [Abstract]
Common stock, shares authorized | shares	2,000			50,000
Common stock, par value | $ / shares		$ 0.001	$ 0.001		$ 0.001
Stock split ratio	7

Change in Accounting Principl35

Change in Accounting Principle - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Dec. 30, 2017	Apr. 01, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Percentage of revenue from sale of products	98.00%
Contract liability	$ 5,113		$ 3,454	$ 2,099
Furniture
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue, remaining performance obligation, expected timing of Satisfaction period	90 days
Professional Development | Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue, remaining performance obligation, expected timing of Satisfaction period	6 months
Professional Development | Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue, remaining performance obligation, expected timing of Satisfaction period	9 months
Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase in catalog cost expense	$ 4,224
Contract liability		$ 6,177
Revenues during the period	2,552
Accounting Standards Update 2014-09 | Retained Earnings (Accumulated Deficit)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase in retained earnings	2,722
Accounting Standards Update 2014-09 | Furniture | Sales Revenue, Net
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Effect of change in accounting principle on operating results	539
Accounting Standards Update 2014-09 | Furniture | Gross Profit
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Effect of change in accounting principle on operating results	35
Accounting Standards Update 2014-09 | Professional Development | Sales Revenue, Net
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Effect of change in accounting principle on operating results	183
Accounting Standards Update 2014-09 | Professional Development | Gross Profit
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Effect of change in accounting principle on operating results	183
Accounting Standards Update 2014-09 | Professional Development | Selling, General and Administrative Expenses
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Effect of change in accounting principle on operating results	$ 46

Change in Accounting Principl36

Change in Accounting Principle - Cumulative Effect of Changes Made to Consolidated Condensed Balance Sheet (Detail) - USD ($) $ in Thousands		Mar. 31, 2018		Dec. 31, 2017		Dec. 30, 2017		Apr. 01, 2017	Dec. 31, 2016
ASSETS
Accounts receivable		$ 54,300	[1]			$ 69,297	[2]	$ 54,486
Inventories, net		102,232				77,162		98,146
Deferred catalog costs						3,450		8,950
Prepaid expenses and other current assets		15,425	[1],[3]			14,121	[2],[4]	11,923
Deferred taxes long-term		9,355				2,046		187
Total Assets		304,175				312,407		278,672
LIABILITIES
Contract liabilities		5,113	[5]			3,454	[6],[7]
Other accrued liabilities		10,048	[1],[5]			15,442	[2],[6]	10,577
Total Liabilities		217,748				204,916		196,703
STOCKHOLDERS' EQUITY
Accumulated deficit		(35,574)				(14,174)		(37,728)
Total Stockholders' Equity		86,427		$ 107,491		107,491		81,969	$ 98,119
Total Liabilities and Stockholders' Equity		304,175				$ 312,407		$ 278,672
Accounting Standards Update 2014-09
ASSETS
Accounts receivable	[2]			69,755
Inventories, net				75,694
Prepaid expenses and other current assets	[2],[4]			16,164
Deferred taxes long-term				2,993
Total Assets				310,937
LIABILITIES
Contract liabilities	[6],[7]			6,177
Other accrued liabilities	[2],[6]			13,971
Total Liabilities				206,168
STOCKHOLDERS' EQUITY
Accumulated deficit				(16,896)
Total Stockholders' Equity				104,769
Total Liabilities and Stockholders' Equity				310,937
Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606
ASSETS
Accounts receivable		506	[1]	458	[2]
Inventories, net		(1,972)		(1,468)
Deferred catalog costs		(7,449)		(3,450)
Prepaid expenses and other current assets		2,629	[1],[3]	2,043	[2],[4]
Deferred taxes long-term		1,005		947
Total Assets		(5,281)		(1,470)
LIABILITIES
Contract liabilities		2,121	[5]	2,723	[6],[7]
Other accrued liabilities		(690)	[1],[5]	(1,471)	[2],[6]
Total Liabilities		1,431		1,252
STOCKHOLDERS' EQUITY
Accumulated deficit		(6,712)		(2,722)
Total Stockholders' Equity		(6,712)		(2,722)
Total Liabilities and Stockholders' Equity		$ (5,281)		$ (1,470)
[1]	The reserve for customer returns, refunds and allowances, in the amount of $506, was reclassified as follows: a) The amount associated with refund liabilities, of $846, has been reclassified to Other accrued liabilities; and b) The amount associated with the estimated value of returned product, of $340, has been reclassified to Prepaid expenses and other current assets
[2]	The reserve for customer returns, refunds and allowances, in the amount of $458, was reclassified as follows: a) The amount associated with refund liabilities, of $755, has been reclassified to Other accrued liabilities; and b) The amount associated with the estimated value of returned product, of $297, has been reclassified to Prepaid expenses and other current assets
[3]	Contract assets of $2,289 are included in prepaid expenses and other current assets above
[4]	Contract assets of $1,750 are included in Prepaid expenses and other current assets above
[5]	Customer rebates of $1,269 have been reclassed from other accrued liabilities to contract liabilities
[6]	Customer rebates of $1,689 have been reclassified from Other accrued liabilities to Contract liabilities
[7]	The amounts classified as Deferred revenues in the Company's December 30, 2017 consolidated consolidated balance sheets, have been reclassified to Contract liabilities in accordance with ASC 606

Change in Accounting Principl37

Change in Accounting Principle - Cumulative Effect of Changes Made to Consolidated Condensed Balance Sheet (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Dec. 30, 2017	Apr. 01, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract liabilities	$ 5,113		$ 3,454	$ 2,099
Reserve for customer returns, refunds and allowances	506	$ 458
Other accrued liabilities	846	755
Prepaid expenses and other current assets	340	297
Prepaid Expenses and Other Current Assets
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract assets	2,289	1,746
Customer Rebates
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract liabilities	$ 1,269	$ 1,689

Change in Accounting Principl38

Change in Accounting Principle - Cumulative Effect of Adjustments Made to Condensed Consolidated Statement of Operations and Condensed Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2018		Apr. 01, 2017	Dec. 31, 2017		Dec. 30, 2017		Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenues		$ 99,287		$ 97,110
Cost of revenues		63,166		62,586
Gross profit		36,121		34,524
Selling, general and administrative expenses		57,138		47,468
Operating loss		(21,328)		(13,117)
Loss before benefit from income taxes		(24,834)		(17,167)
Benefit from income taxes		(6,156)		(392)
Net loss		(18,678)		(16,775)
ASSETS
Accounts receivable		54,300	[1]	54,486			$ 69,297	[2]
Inventories, net		102,232		98,146			77,162
Deferred catalog costs				8,950			3,450
Prepaid expenses and other current assets		15,425	[1],[3]	11,923			14,121	[2],[4]
Deferred taxes long-term		9,355		187			2,046
Total assets		304,175		278,672			312,407
LIABILITIES
Contract liabilities		5,113	[5]				3,454	[6],[7]
Other accrued liabilities		10,048	[1],[5]	10,577			15,442	[2],[6]
Total liabilities		217,748		196,703			204,916
STOCKHOLDERS' EQUITY
Accumulated deficit		(35,574)		(37,728)			(14,174)
Total Stockholders' Equity		86,427		81,969	$ 107,491		107,491		$ 98,119
Total Liabilities and Stockholders' Equity		304,175		$ 278,672			$ 312,407
Accounting Standards Update 2014-09
ASSETS
Accounts receivable	[2]				69,755
Inventories, net					75,694
Prepaid expenses and other current assets	[2],[4]				16,164
Deferred taxes long-term					2,993
Total assets					310,937
LIABILITIES
Contract liabilities	[6],[7]				6,177
Other accrued liabilities	[2],[6]				13,971
Total liabilities					206,168
STOCKHOLDERS' EQUITY
Accumulated deficit					(16,896)
Total Stockholders' Equity					104,769
Total Liabilities and Stockholders' Equity					310,937
Accounting Standards Update 2014-09 | Calculated under Revenue Guidance in Effect before Topic 606
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenues		98,565
Cost of revenues		62,661
Gross profit		35,904
Selling, general and administrative expenses		52,868
Operating loss		(17,275)
Loss before benefit from income taxes		(20,781)
Benefit from income taxes		(5,151)
Net loss		(15,630)
ASSETS
Accounts receivable	[1]	53,794
Inventories, net		104,204
Deferred catalog costs		7,449
Prepaid expenses and other current assets	[1],[3]	12,796
Deferred taxes long-term		8,350
Total assets		309,456
LIABILITIES
Contract liabilities	[5]	2,992
Other accrued liabilities	[1],[5]	10,738
Total liabilities		216,317
STOCKHOLDERS' EQUITY
Accumulated deficit		28,862
Total Stockholders' Equity		93,139
Total Liabilities and Stockholders' Equity		309,456
Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenues		722
Cost of revenues		505
Gross profit		217
Selling, general and administrative expenses		4,270
Operating loss		(4,053)
Loss before benefit from income taxes		(4,053)
Benefit from income taxes		(1,005)
Net loss		(3,048)
ASSETS
Accounts receivable		506	[1]		458	[2]
Inventories, net		(1,972)			(1,468)
Deferred catalog costs		(7,449)			(3,450)
Prepaid expenses and other current assets		2,629	[1],[3]		2,043	[2],[4]
Deferred taxes long-term		1,005			947
Total assets		(5,281)			(1,470)
LIABILITIES
Contract liabilities		2,121	[5]		2,723	[6],[7]
Other accrued liabilities		(690)	[1],[5]		(1,471)	[2],[6]
Total liabilities		1,431			1,252
STOCKHOLDERS' EQUITY
Accumulated deficit		(6,712)			(2,722)
Total Stockholders' Equity		(6,712)			(2,722)
Total Liabilities and Stockholders' Equity		$ (5,281)			$ (1,470)
[1]	The reserve for customer returns, refunds and allowances, in the amount of $506, was reclassified as follows: a) The amount associated with refund liabilities, of $846, has been reclassified to Other accrued liabilities; and b) The amount associated with the estimated value of returned product, of $340, has been reclassified to Prepaid expenses and other current assets
[2]	The reserve for customer returns, refunds and allowances, in the amount of $458, was reclassified as follows: a) The amount associated with refund liabilities, of $755, has been reclassified to Other accrued liabilities; and b) The amount associated with the estimated value of returned product, of $297, has been reclassified to Prepaid expenses and other current assets
[3]	Contract assets of $2,289 are included in prepaid expenses and other current assets above
[4]	Contract assets of $1,750 are included in Prepaid expenses and other current assets above
[5]	Customer rebates of $1,269 have been reclassed from other accrued liabilities to contract liabilities
[6]	Customer rebates of $1,689 have been reclassified from Other accrued liabilities to Contract liabilities
[7]	The amounts classified as Deferred revenues in the Company's December 30, 2017 consolidated consolidated balance sheets, have been reclassified to Contract liabilities in accordance with ASC 606

Change in Accounting Principl39

Change in Accounting Principle - Cumulative Effect of Adjustments Made to Condensed Consolidated Statement of Operations and Condensed Consolidated Balance Sheet (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Dec. 30, 2017	Apr. 01, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract liabilities	$ 5,113		$ 3,454	$ 2,099
Reserve for customer returns, refunds and allowances	506	$ 458
Other accrued liabilities	846	755
Prepaid expenses and other current assets	340	297
Prepaid Expenses and Other Current Assets
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract assets	2,289	1,746
Customer Rebates
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract liabilities	$ 1,269	$ 1,689

Change in Accounting Principl40

Change in Accounting Principle - Schedule of Company's Disaggregated Revenues (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Disaggregation of Revenue [Line Items]
Gross revenue	$ 99,287	$ 97,110
Distribution Revenues by Product Line
Disaggregation of Revenue [Line Items]
Gross revenue	94,621	91,934
Curriculum Revenues by Product Line
Disaggregation of Revenue [Line Items]
Gross revenue	4,666	5,176
Supplies | Distribution Revenues by Product Line
Disaggregation of Revenue [Line Items]
Gross revenue	53,432	58,156
Furniture | Distribution Revenues by Product Line
Disaggregation of Revenue [Line Items]
Gross revenue	23,952	22,596
Instruction and Intervention | Distribution Revenues by Product Line
Disaggregation of Revenue [Line Items]
Gross revenue	12,520	6,183
AV Tech | Distribution Revenues by Product Line
Disaggregation of Revenue [Line Items]
Gross revenue	4,277	4,784
Agendas | Distribution Revenues by Product Line
Disaggregation of Revenue [Line Items]
Gross revenue	246	271
Freight Revenue | Distribution Revenues by Product Line
Disaggregation of Revenue [Line Items]
Gross revenue	1,807	1,538
Customer Allowances / Discounts | Distribution Revenues by Product Line
Disaggregation of Revenue [Line Items]
Gross revenue	(1,613)	(1,594)
Science | Curriculum Revenues by Product Line
Disaggregation of Revenue [Line Items]
Gross revenue	$ 4,666	$ 5,176

Business Combinations - Additio

Business Combinations - Additional Information (Detail) - USD ($) $ in Thousands	Nov. 30, 2017	Aug. 18, 2017	Apr. 07, 2017	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Sep. 24, 2017	Dec. 18, 2018
Business Acquisition [Line Items]
Contingent obligation				$ 350
New Term Loan
Business Acquisition [Line Items]
Term Loan draw closing amount			$ 110,000			$ 14,000
Triumph Learning LLC
Business Acquisition [Line Items]
Business combination, assets acquired		$ 20,376
Asset Purchase Agreement date		Aug. 18, 2017
Cash paid in acquisitions, net of cash acquired		$ 18,114
Business combination, contingent consideration purchase price percentage		4.50%
Maximum present value of contingent portion of purchase price		$ 1,350
Acquisition and integration cost				$ 1,215	$ 3,203		$ 3,203
Triumph Learning LLC | ABL Facility
Business Acquisition [Line Items]
Drew from facility		4,114
Triumph Learning LLC | ABL Facility | Working Capital Adjustment
Business Acquisition [Line Items]
Cash paid in acquisitions, net of cash acquired	$ 912
Triumph Learning LLC | New Term Loan
Business Acquisition [Line Items]
Term Loan draw closing amount		$ 14,000
Triumph Learning LLC | Scenario, Forecast
Business Acquisition [Line Items]
Maximum present value of contingent portion of purchase price								$ 1,500

Business Combinations - Fair Va

Business Combinations - Fair Value Amount of Net Assets Acquired (Detail) - USD ($) $ in Thousands	Aug. 18, 2017	Mar. 31, 2018	Dec. 30, 2017	Apr. 01, 2017
Business Acquisition [Line Items]
Goodwill		$ 26,842	$ 26,842	$ 21,588
Triumph Learning LLC
Business Acquisition [Line Items]
Accounts receivable	$ 4,409
Inventory	2,307
Prepaids	476
Property, plant & equipment	920
Goodwill	5,253	$ 5,253
Total assets	23,519
Accounts payable	2,251
Other accruals	892
Deferred revenue	0
Total liabilities	3,143
Total of net assets acquired	20,376
Triumph Learning LLC | Product Development [Member]
Business Acquisition [Line Items]
Intangible asset	4,273
Triumph Learning LLC | Coach Brand [Member]
Business Acquisition [Line Items]
Intangible asset	3,887
Triumph Learning LLC | Customer Relationships
Business Acquisition [Line Items]
Intangible asset	$ 1,994

Business Combinations - Summary

Business Combinations - Summary of Unaudited Pro Forma Consolidated Results (Detail) - Triumph Learning LLC - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Revenues	$ 99,287	$ 104,668
Net loss	$ (18,678)	$ (16,784)
Weighted average shares outstanding:
Basic EPS	7,000	7,000
Diluted EPS	7,000	7,000
Net income per Share:
Basic	$ (2.67)	$ (2.40)
Diluted	$ (2.67)	$ (2.40)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Dec. 30, 2017	Dec. 30, 2017	Apr. 01, 2017
Income Taxes [Line Items]
Tax expense associated with re-measurement of deferred taxes			$ 704
Provisional tax provision			0.00%
U.S. federal statutory rate	21.00%		35.00%
Decreased in valuation allowance		$ 1,700
Tax valuation allowance		7,300	$ 7,300
Unrecognized income tax benefits, net of federal tax benefits	$ 785	$ 172	172	$ 167
Minimum
Income Taxes [Line Items]
Estimated imapact of one time transition tax			0
Maximum
Income Taxes [Line Items]
Estimated imapact of one time transition tax			$ 1,000
Federal
Income Taxes [Line Items]
Net operating loss carryforwards	3,400
State
Income Taxes [Line Items]
Net operating loss carryforwards	$ 3,400

Stockholders' Equity - Changes

Stockholders' Equity - Changes in Condensed Consolidated Stockholders' Equity (Detail) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2018	Apr. 01, 2017
Shareholders Equity [Line Items]
Beginning Balance		$ 107,491	$ 98,119
Cumulative effect of change in accounting principle (1)	[1]	(2,722)
Net loss		(18,678)	(16,775)
Share-based compensation expense		572	580
Foreign currency translation adjustment		(236)	45
Ending Balance		86,427	81,969
Common Stock
Shareholders Equity [Line Items]
Beginning Balance		7	7
Ending Balance		7	7
Capital in Excess of Par Value
Shareholders Equity [Line Items]
Beginning Balance		123,083	120,849
Share-based compensation expense		572	580
Ending Balance		123,655	121,429
Retained Earnings (Accumulated Deficit)
Shareholders Equity [Line Items]
Beginning Balance		(14,174)	(20,953)
Cumulative effect of change in accounting principle (1)	[1]	(2,722)
Net loss		(18,678)	(16,775)
Ending Balance		(35,574)	(37,728)
Accumulated Other Comprehensive Loss
Shareholders Equity [Line Items]
Beginning Balance		(1,425)	(1,784)
Foreign currency translation adjustment		(236)	45
Ending Balance		$ (1,661)	$ (1,739)
[1]	See Note 4, "Change in Accounting Principle," of the notes of condensed consolidated financial statements for further discussion

Earnings Per Share - Computatio

Earnings Per Share - Computations of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Components Of Basic And Diluted Earning Per Share [Line Items]
Income (loss) (Numerator), Basic EPS	$ (18,678)	$ (16,775)
Income (loss) (Numerator), Basic and diluted EPS	$ (18,678)	$ (16,775)
Weighted Average Shares (Denominator), Basic EPS	7,000	7,000
Weighted Average Shares (Denominator), Diluted EPS	7,000	7,000
Per Share Amount, Basic EPS	$ (2.67)	$ (2.40)
Per Share Amount, Diluted EPS	$ (2.67)	$ (2.40)
Stock Options
Components Of Basic And Diluted Earning Per Share [Line Items]
Effect of dilutive stock options, Weighted Average Shares (Denominator)	0	0

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) shares in Thousands	Aug. 14, 2017shares	Mar. 31, 2018shares	Apr. 01, 2017shares	Aug. 23, 2017shares	Aug. 22, 2017shares	Aug. 15, 2017shares
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Common stock, shares authorized	2,000					50,000
Common stock, shares outstanding				7,000	1,000
Stock split ratio	7
Stock Options
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Anti-dilutive stock		721	707
Restricted Stock Units
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Anti-dilutive stock		196	196

Share-Based Compensation Expe48

Share-Based Compensation Expense - Additional Information (Detail)	Jan. 17, 2018shares	Mar. 23, 2016$ / sharesshares	Jul. 31, 2015shares	May 28, 2014USD ($)shares	Mar. 31, 2018USD ($)OptionPlanshares	Apr. 01, 2017USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of share based employee compensation plans | OptionPlan					1
Number of options granted | shares						231,000
Share-based compensation, vesting rights					The Company made 231 stock option awards during the three month period ended April 1, 2017 to members of management including its CEO. The options awarded to the Company’s CEO will vest as to one-fourth of the options on the first four anniversaries of the date of the award. The options that were awarded to the other members of management will vest as to one-half of the options on the second anniversary of the date of the award and as to one-fourth of the options on each of the third and fourth anniversaries of the award date. The Company did not grant stock option awards during the three month period ended March 31, 2018.
Weighted average life remaining of the stock options outstanding					7 years 2 months 12 days	8 years 2 months 12 days
Stock based compensation expense | $					$ 572,000	$ 580,000
Vesting threshold consecutive trading days					15 days
2014 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted | shares					0	231,000
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value per share of options | $ / shares						$ 10.08
Risk-free rate						2.06%
Expected volatility						59.00%
Expected term						6 years 3 months 19 days
Stock based compensation expense | $					$ 383,000	$ 382,000
Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted | shares	39		39	39
Awards granted, fair value | $				$ 18,570
Stock based compensation expense | $					$ 0
Awards outstanding | shares					193
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense | $					$ 189,000	$ 198,000
Fair value of RSUs granted | $ / shares		$ 11.55
Restricted Stock Units | 2014 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted | shares		196,000
Vesting threshold consecutive trading days		15 days

Share-Based Compensation Expe49

Share-Based Compensation Expense - Summary of Option Transactions (Detail) - $ / shares shares in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017	Dec. 30, 2017	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Options Outstanding, Options, Beginning Balance	721	490
Options Outstanding, Options, Granted		231
Options Outstanding, Options, Exercised	0	0
Options Outstanding, Options, Canceled		(14)
Options Outstanding, Options, Ending Balance	721	707
Options Outstanding, Weighted-Average Exercise Price, Beginning Balance	$ 18.57	$ 18.57
Options Outstanding, Weighted-Average Exercise Price, Granted		18.57
Options Outstanding, Weighted-Average Exercise Price, Exercised	0	0
Options Outstanding, Weighted-Average Exercise Price, Canceled		18.57
Options Outstanding, Weighted-Average Exercise Price, Ending Balance	$ 18.57	$ 18.57
Options Exercisable, Options	363	245	350	224
Options Exercisable, Weighted-Average Exercise Price	$ 18.57	$ 18.57	$ 18.57	$ 18.57

Share-Based Compensation Expe50

Share-Based Compensation Expense - Schedule of Vesting Percentages of Restricted Stock Units (Detail) - Restricted Stock Units - 2014 Incentive Plan	Mar. 23, 2016$ / shares
Share Based Compensation Award, Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units, vesting percentage	0.00%
Share Based Compensation Award, Tranche One | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volume weighted average price	$ 15.43
Share Based Compensation Award, Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units, vesting percentage	20.00%
Share Based Compensation Award, Tranche Two | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volume weighted average price	$ 16.86
Share Based Compensation Award, Tranche Two | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volume weighted average price	$ 15.43
Share Based Compensation Award, Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units, vesting percentage	40.00%
Share Based Compensation Award, Tranche Three | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volume weighted average price	$ 18.29
Share Based Compensation Award, Tranche Three | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volume weighted average price	$ 16.86
Share Based Compensation Award, Tranche Four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units, vesting percentage	60.00%
Share Based Compensation Award, Tranche Four | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volume weighted average price	$ 19.71
Share Based Compensation Award, Tranche Four | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volume weighted average price	$ 18.29
Share Based Compensation Award, Tranche Five
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units, vesting percentage	80.00%
Share Based Compensation Award, Tranche Five | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volume weighted average price	$ 21.14
Share Based Compensation Award, Tranche Five | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volume weighted average price	$ 19.71
Share Based Compensation Award, Tranche Six
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units, vesting percentage	100.00%
Share Based Compensation Award, Tranche Six | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volume weighted average price	$ 21.14

Share-Based Compensation Expe51

Share-Based Compensation Expense - Share-Based Compensation Expense Recognized (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Gross stock-based compensation expense	$ 572	$ 580
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Gross stock-based compensation expense	383	382
Total stock-based compensation expense, Net of Tax	287	233
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Gross stock-based compensation expense	189	198
Total stock-based compensation expense, Net of Tax	$ 142	$ 121

Share-Based Compensation Expe52

Share-Based Compensation Expense - Total Unrecognized Share-Based Compensation Expense (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Apr. 01, 2017
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized share-based compensation expense	$ 2,039	$ 3,645
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized share-based compensation expense	$ 739	$ 1,562

Goodwill and Other Intangible53

Goodwill and Other Intangible Assets - Intangible Assets, Excluding Goodwill (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 30, 2017	Apr. 01, 2017
Finite And Indefinite Lived Intangible Assets [Line Items]
Amortizable intangible assets, Gross Value	$ 58,241	$ 58,241	$ 52,360
Amortizable intangible assets, Accumulated Amortization	(22,077)	(21,078)	(18,212)
Total amortizable intangible assets, Net Book Value	36,164	37,163	34,148
Customer Relationships
Finite And Indefinite Lived Intangible Assets [Line Items]
Amortizable intangible assets, Gross Value	13,294	13,294	11,300
Amortizable intangible assets, Accumulated Amortization	(4,334)	(4,067)	(3,332)
Total amortizable intangible assets, Net Book Value	8,960	9,227	7,968
Publishing Rights
Finite And Indefinite Lived Intangible Assets [Line Items]
Amortizable intangible assets, Gross Value	4,000	4,000	4,000
Amortizable intangible assets, Accumulated Amortization	(967)	(917)	(767)
Total amortizable intangible assets, Net Book Value	3,033	3,083	3,233
Trademarks
Finite And Indefinite Lived Intangible Assets [Line Items]
Amortizable intangible assets, Gross Value	26,587	26,587	22,700
Amortizable intangible assets, Accumulated Amortization	(5,615)	(5,283)	(4,351)
Total amortizable intangible assets, Net Book Value	20,972	21,304	18,349
Developed Technology
Finite And Indefinite Lived Intangible Assets [Line Items]
Amortizable intangible assets, Gross Value	6,600	6,600	6,600
Amortizable intangible assets, Accumulated Amortization	(4,557)	(4,321)	(3,614)
Total amortizable intangible assets, Net Book Value	2,043	2,279	2,986
Content
Finite And Indefinite Lived Intangible Assets [Line Items]
Amortizable intangible assets, Gross Value	4,400	4,400	4,400
Amortizable intangible assets, Accumulated Amortization	(4,400)	(4,400)	(4,400)
Perpetual Licensing Agreements
Finite And Indefinite Lived Intangible Assets [Line Items]
Amortizable intangible assets, Gross Value	1,200	1,200	1,200
Amortizable intangible assets, Accumulated Amortization	(1,160)	(990)	(920)
Total amortizable intangible assets, Net Book Value	40	210	280
Favorable Leasehold Interests
Finite And Indefinite Lived Intangible Assets [Line Items]
Amortizable intangible assets, Gross Value	2,160	2,160	2,160
Amortizable intangible assets, Accumulated Amortization	(1,044)	(1,100)	(828)
Total amortizable intangible assets, Net Book Value	$ 1,116	$ 1,060	$ 1,332

Goodwill and Other Intangible54

Goodwill and Other Intangible Assets - Intangible Assets, Excluding Goodwill (Parenthetical) (Detail)	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Apr. 01, 2017	Dec. 30, 2017
Customer Relationships
Finite And Indefinite Lived Intangible Assets [Line Items]
Useful life of intangible assets, excluding goodwill		13 years
Customer Relationships | Minimum
Finite And Indefinite Lived Intangible Assets [Line Items]
Useful life of intangible assets, excluding goodwill	10 years		10 years
Customer Relationships | Maximum
Finite And Indefinite Lived Intangible Assets [Line Items]
Useful life of intangible assets, excluding goodwill	13 years		13 years
Publishing Rights
Finite And Indefinite Lived Intangible Assets [Line Items]
Useful life of intangible assets, excluding goodwill	20 years	20 years	20 years
Trademarks
Finite And Indefinite Lived Intangible Assets [Line Items]
Useful life of intangible assets, excluding goodwill	20 years	20 years	20 years
Developed Technology
Finite And Indefinite Lived Intangible Assets [Line Items]
Useful life of intangible assets, excluding goodwill	7 years	7 years	7 years
Content
Finite And Indefinite Lived Intangible Assets [Line Items]
Useful life of intangible assets, excluding goodwill	5 years	5 years	5 years
Perpetual Licensing Agreements
Finite And Indefinite Lived Intangible Assets [Line Items]
Useful life of intangible assets, excluding goodwill	5 years	5 years	5 years
Favorable Leasehold Interests
Finite And Indefinite Lived Intangible Assets [Line Items]
Useful life of intangible assets, excluding goodwill	10 years	10 years	10 years

Goodwill and Other Intangible55

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017	Dec. 30, 2017	Aug. 18, 2017
Goodwill And Other Intangible Assets [Line Items]
Goodwill	$ 26,842	$ 21,588	$ 26,842
Intangible assets amortization expense reflected in selling, general and administrative expense	999	$ 901
Triumph Learning LLC
Goodwill And Other Intangible Assets [Line Items]
Goodwill	$ 5,253			$ 5,253

Goodwill and Other Intangible56

Goodwill and Other Intangible Assets - Intangible Asset Amortization Expense Excluding Amortization of Intangible Assets Acquired From Triumph Learning (Detail) $ in Thousands	Mar. 31, 2018USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Fiscal 2018 (9 months remaining)	$ 2,893
Fiscal 2,019	3,757
Fiscal 2,020	3,207
Fiscal 2,021	2,814
Fiscal 2,022	2,814
Fiscal 2,023	$ 2,688

Goodwill and Other Intangible57

Goodwill and Other Intangible Assets - Changes to Goodwill (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 30, 2017	Apr. 01, 2017
Goodwill And Other Intangible Assets [Line Items]
Goodwill	$ 26,842
Goodwill, Total	26,842	$ 26,842	$ 21,588
Distribution
Goodwill And Other Intangible Assets [Line Items]
Goodwill	22,262
Goodwill, Total	22,262
Curriculum
Goodwill And Other Intangible Assets [Line Items]
Goodwill	4,580
Goodwill, Total	$ 4,580

Property, Plant and Equipment -

Property, Plant and Equipment - Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 30, 2017	Apr. 01, 2017
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 84,948	$ 82,093	$ 72,719
Less: Accumulated depreciation	(52,483)	(48,514)	(43,221)
Net property, plant and equipment	32,465	33,579	29,498
Projects in Progress
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	6,347	5,186	7,831
Building and Leasehold Improvements
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	2,989	3,048	3,297
Furniture, Fixtures and Other
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	61,799	60,046	48,274
Machinery and Warehouse Equipment
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 13,813	$ 13,813	$ 13,317

Property, Plant and Equipment59

Property, Plant and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 4,459	$ 2,425

Debt - Long-Term Debt (Detail)

Debt - Long-Term Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 30, 2017	Apr. 01, 2017
Debt Instrument [Line Items]
Total debt	$ 160,889	$ 141,563	$ 142,213
Less: Current maturities	(30,400)	(10,989)	(8,753)
Total long-term debt	130,489	130,574	133,460
ABL Facility
Debt Instrument [Line Items]
Total debt, gross	27,300		8,753
New Term Loan
Debt Instrument [Line Items]
Total debt, gross	113,274	121,938
Unamortized Term Loan Debt Issuance Costs	(3,040)	(3,205)
Less: Current maturities	(3,100)
Term Loan
Debt Instrument [Line Items]
Total debt, gross			117,391
Term Loan Original Issue Discount			(1,251)
Unamortized Term Loan Debt Issuance Costs			(3,047)
Deferred Cash Payment Obligations
Debt Instrument [Line Items]
Total debt, gross	23,355	$ 22,830	$ 20,367
Total debt	$ 23,355

Debt - Long-Term Debt (Parenthe

Debt - Long-Term Debt (Parenthetical) (Detail)	3 Months Ended
	Mar. 31, 2018
ABL Facility
Debt Instrument [Line Items]
Maturity year	2,022
New Term Loan
Debt Instrument [Line Items]
Maturity year	2,022
Deferred Cash Payment Obligations
Debt Instrument [Line Items]
Maturity year	2,019

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($)	Apr. 07, 2017	Aug. 07, 2015	Jun. 11, 2013	Mar. 31, 2019	Mar. 31, 2018	Sep. 30, 2017	Apr. 01, 2017	Dec. 30, 2017	Dec. 26, 2015	Jul. 25, 2015
Debt Instrument [Line Items]
Long-term debt, current maturities					$ 30,400,000		$ 8,753,000	$ 10,989,000
Total debt					$ 160,889,000		142,213,000	141,563,000
New Term Loan
Debt Instrument [Line Items]
Effective interest rate					8.56%
Interest on borrowings					$ 2,430,000
Amortization of loan origination fees					$ 177,000
Debt instrument, face amount	$ 140,000,000
Interest rate terms					The New Term Loan interest rate will be either the prime rate or the LIBOR rate (with a LIBOR floor of 1.0%), plus an applicable margin based on the Company's net senior leverage ratio.
Term Loan draw closing amount	110,000,000					$ 14,000,000
Repayment of term loan principal balance including accrued interest	118,167,000
Term loan additional borrowing capacity	$ 30,000,000
Term Loan Maturity Date	Apr. 7, 2022
Debt Instrument, Date of First Required Payment	Jun. 30, 2017
Debt Instrument, Redemption Period, Start Date					Jun. 30, 2017
Long-term debt, outstanding					$ 113,274,000			121,938,000
Long-term debt, current maturities					$ 3,100,000
New Term Loan | Loan Prepaid Before April Seven Two Thousand Eighteen
Debt Instrument [Line Items]
Prepayment Fee Percentage	2.00%
New Term Loan | Loan Prepaid on or After April Seven Two Thousand Eighteen But Before April Seven Two Thousand Nineteen
Debt Instrument [Line Items]
Prepayment Fee Percentage	1.00%
New Term Loan | Loan Prepaid After April Seven Two Thousand Nineteen
Debt Instrument [Line Items]
Prepayment Fee Percentage	0.00%
Debt Instrument, Redemption Price, Percentage					0.625%
New Term Loan | Loan Prepaid After April Seven Two Thousand Nineteen | Scenario, Forecast
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage				1.25%
Deferred Cash Payment Obligations
Debt Instrument [Line Items]
Long-term debt, outstanding					$ 23,355,000		$ 20,367,000	$ 22,830,000
Maturity month and year					2019-12
Total debt					$ 23,355,000
Accrued interest expense					8,177,000
Asset Based Loan
Debt Instrument [Line Items]
Debentures interest rate stated percentage	1.25%
Increase in borrowing base as percentage of eligible accounts receivable	5.00%
Fair Value, Inputs, Level 3 | New Term Loan
Debt Instrument [Line Items]
Long term debt, fair value					113,274,000
Fair Value, Inputs, Level 3 | Deferred Cash Payment Obligations
Debt Instrument [Line Items]
Deferred cash payment obligations					$ 23,301,000
Interest Rate Swap
Debt Instrument [Line Items]
Derivative interest rate									1.485%
Variable rate per annum on notional amount									1.00%
Term Loan
Debt Instrument [Line Items]
Effective interest rate							10.95%
Interest on borrowings							$ 2,916,000
Amortization of loan origination fees							316,000
Commitment fees on unborrowed funds							128,000
ABL Facility outstanding							$ 116,140,000
Debt instrument, face amount			$ 145,000,000
Original issue discount			$ 2,900,000
Interest rate terms					The outstanding principal amount of the Term Loan bore interest at a rate per annum equal to the applicable LIBOR rate (with a 1% floor) plus 8.50%, or the base rate plus a margin of 7.50%.
Number of days and years to enter into interest rate hedge					90 days
Percentage of term loan under interest rate hedge					50.00%
Repayment of term loan principal balance including accrued interest					$ 7,801
Term Loan | Floor Rate
Debt Instrument [Line Items]
Debentures interest rate stated percentage			1.00%
Term Loan | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Applicable margin			8.50%
Term Loan | Federal Funds Rate
Debt Instrument [Line Items]
Applicable margin			7.50%
Term Loan | Interest Rate Swap
Debt Instrument [Line Items]
Inception date					Aug. 27, 2013
Termination date					Sep. 11, 2016
Derivative interest rate					9.985%
ABL Facility
Debt Instrument [Line Items]
ABL Facility, interest rate covenants					Outstanding amounts under the ABL Facility bear interest at a rate per annum equal to, at the Company’s election: (1) a base rate (equal to the greatest of (a) the prime lending rate, (b) the federal funds rate plus 0.50%, and (c) the 30-day LIBOR rate plus 1.00% per annum) (the “Base Rate”) plus an applicable margin (equal to a specified margin based on the interest rate elected by the Company, the fixed charge coverage ratio under the ABL Facility and the applicable point in the life of the ABL Facility (the “Applicable Margin”)), or (2) a LIBOR rate plus the Applicable Margin (the “LIBOR Rate”). Interest on loans under the ABL Facility bearing interest based upon the Base Rate will be due monthly in arrears, and interest on loans bearing interest based upon the LIBOR Rate will be due on the last day of each relevant interest period or, if sooner, on the respective dates that fall every three months after the beginning of such interest period.
Effective interest rate					12.74%		112.85%
Interest on borrowings					$ 83,000		$ 13,000
Amortization of loan origination fees					104,000		195,000
Commitment fees on unborrowed funds					109,000		116,000
ABL Facility outstanding					27,300,000		$ 8,753,000
ABL Facility | Asset Based Credit Agreement
Debt Instrument [Line Items]
Credit Agreement, borrowing capacity		$ 125,000,000	$ 175,000,000							$ 175,000,000
Credit Agreement, reduction in borrowing capacity		$ (50,000,000)
ABL Facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Applicable margin			1.00%
ABL Facility | Federal Funds Rate
Debt Instrument [Line Items]
Applicable margin			0.50%
ABL Facility | Fair Value, Inputs, Level 3
Debt Instrument [Line Items]
Fair value of outstanding amount					$ 27,300,000
General Unsecured Creditors | Deferred Cash Payment Obligations
Debt Instrument [Line Items]
2013 Reorganization Plan percentage of deferred cash payment					20.00%
Paid-in-kind interest rate					5.00%
Total debt					$ 3,083,000
Unsecured Trade Creditors | Deferred Cash Payment Obligations
Debt Instrument [Line Items]
2013 Reorganization Plan percentage of deferred cash payment					45.00%
Paid-in-kind interest rate					10.00%
Total debt					$ 12,095,000

Changes in Accumulated Other 63

Changes in Accumulated Other Comprehensive Income (Loss) - Changes in Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 107,491	$ 98,119
Ending Balance	86,427	81,969
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(1,425)	(1,784)
Other comprehensive income before reclassifications	(236)	45
Amounts reclassified from other comprehensive income	0	0
Ending Balance	$ (1,661)	$ (1,739)

Restructuring - Reconciliation

Restructuring - Reconciliation of Accrued Restructuring Costs (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Restructuring Cost and Reserve [Line Items]
Accrued Restructuring Costs, beginning balance	$ 50	$ 561
Amounts charged to expense	311	173
Payments	(189)	(574)
Accrued Restructuring Costs, ending balance	172	160
Non operating
Restructuring Cost and Reserve [Line Items]
Accrued Restructuring Costs, beginning balance	50	561
Amounts charged to expense	311	173
Payments	(189)	(574)
Accrued Restructuring Costs, ending balance	$ 172	$ 160

Segment Information - Additiona

Segment Information - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2018Segment
Segment Reporting [Abstract]
Number of operating segments	2

Segment Information - Segment I

Segment Information - Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017	Dec. 30, 2017
Revenues:
Total Revenue	$ 99,287	$ 97,110
Gross Profit:
Gross profit	36,121	34,524
Operating (loss) income and loss before taxes:
Operating (loss) income	(21,328)	(13,117)
Interest expense and reorganization items, net	3,506	4,050
Loss before benefit from income taxes	(24,834)	(17,167)
Identifiable assets:
Identifiable assets	304,175	278,672	$ 312,407
Depreciation and amortization of intangible assets and development costs:
Total Depreciation and amortization of intangible assets and development costs	6,762	4,437
Expenditures for property, plant and equipment, intangible and other assets and development costs:
Total Expenditures for property, plant and equipment, intangible and other assets and development costs	4,655	3,787
Operating Segments | Distribution
Revenues:
Total Revenue	94,621	91,934
Gross Profit:
Gross profit	33,942	32,428
Identifiable assets:
Identifiable assets	238,470	226,388	230,449
Depreciation and amortization of intangible assets and development costs:
Total Depreciation and amortization of intangible assets and development costs	5,973	3,541
Expenditures for property, plant and equipment, intangible and other assets and development costs:
Total Expenditures for property, plant and equipment, intangible and other assets and development costs	3,696	3,287
Operating Segments | Curriculum
Revenues:
Total Revenue	4,666	5,176
Gross Profit:
Gross profit	2,179	2,096
Identifiable assets:
Identifiable assets	46,690	46,662	48,894
Depreciation and amortization of intangible assets and development costs:
Total Depreciation and amortization of intangible assets and development costs	789	896
Expenditures for property, plant and equipment, intangible and other assets and development costs:
Total Expenditures for property, plant and equipment, intangible and other assets and development costs	959	500
Non operating
Identifiable assets:
Identifiable assets	$ 19,015	$ 5,622	$ 33,064

Segment Information - Revenues

Segment Information - Revenues by Each Major Product Line (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Revenue from External Customer [Line Items]
Total revenues	$ 99,287	$ 97,110
Operating Segments | Distribution
Revenue from External Customer [Line Items]
Customer Allowances / Discounts	(1,613)	(1,594)
Total revenues	94,621	91,934
Operating Segments | Distribution | Supplies
Revenue from External Customer [Line Items]
Gross revenue	53,432	58,156
Operating Segments | Distribution | Furniture
Revenue from External Customer [Line Items]
Gross revenue	23,952	22,596
Operating Segments | Distribution | Instruction and Intervention
Revenue from External Customer [Line Items]
Gross revenue	12,520	6,183
Operating Segments | Distribution | AV Tech
Revenue from External Customer [Line Items]
Gross revenue	4,277	4,784
Operating Segments | Distribution | Agendas
Revenue from External Customer [Line Items]
Gross revenue	246	271
Operating Segments | Distribution | Freight Revenue
Revenue from External Customer [Line Items]
Gross revenue	1,807	1,538
Operating Segments | Curriculum
Revenue from External Customer [Line Items]
Total revenues	4,666	5,176
Operating Segments | Curriculum | Science
Revenue from External Customer [Line Items]
Total revenues	$ 4,666	$ 5,176