School Specialty (SCOO) 10-Q 12 Nov 19 2019 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 28, 2019	Nov. 12, 2019
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 28, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Registrant Name	SCHOOL SPECIALTY INC
Entity Central Index Key	0001055454
Current Fiscal Year End Date	--12-28
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Trading Symbol	SCOO
Entity Small Business	true
Entity Address, State or Province	WI
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Title of 12(b) Security	None
Security Exchange Name	NONE
Entity Common Stock, Shares Outstanding		7,025,219

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018	Sep. 29, 2018
Current assets:
Cash and cash equivalents	$ 5,862	$ 1,030	$ 7,922
Accounts receivable, less allowance for doubtful accounts of $1,023, $1,909, and $1,004, respectively	162,127	77,888	175,111
Inventories, net	81,974	90,061	96,024
Prepaid expenses and other current assets	18,802	15,763	17,731
Refundable income taxes	397	1,019
Total current assets	269,162	185,761	296,788
Property, plant and equipment, net	29,497	31,902	31,732
Operating lease right-of-use asset	11,275
Goodwill		4,580	26,842
Intangible assets, net	30,215	33,306	34,245
Development costs and other	13,818	14,807	15,407
Deferred income taxes long-term	282	320	2,002
Total assets	354,249	270,676	407,016
Current liabilities:
Current maturities - long-term debt	199,068	30,352	90,450
Current operating lease liability	5,039
Accounts payable	49,341	41,277	43,219
Accrued compensation	7,156	7,302	5,211
Contract liabilities	7,589	5,641	7,232
Accrued royalties	1,542	2,678	2,105
Accrued income tax payable			6,001
Other accrued liabilities	20,829	11,379	17,884
Total current liabilities	290,564	98,629	172,102
Long-term debt - less current maturities		103,583	128,830
Operating lease liability	6,337
Other liabilities	3,580	1,101	569
Total liabilities	300,481	203,313	301,501
Commitments and contingencies - Note 15
Stockholders' equity:
Preferred stock, $0.001 par value per share, 500,000 shares authorized; none outstanding	0	0	0
Common stock, $0.001 par value per share, 50,000,000 shares authorized; 7,025,219; 7,000,000 and 7,000,000 shares issued and outstanding, respectively	7	7	7
Capital in excess of par value	124,301	125,072	124,228
Treasury stock, at cost 5,145; 0 and 0 shares, respectively	(34)
Accumulated other comprehensive loss	(1,902)	(2,079)	(1,720)
Accumulated deficit	(68,604)	(55,637)	(17,000)
Total stockholders' equity	53,768	67,363	105,515
Total liabilities and stockholders' equity	$ 354,249	$ 270,676	$ 407,016

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018	Sep. 29, 2018
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 1,023	$ 1,909	$ 1,004
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, Issued	7,025,219	7,000,000	7,000,000
Common Stock, Shares, Outstanding	7,025,219	7,000,000	7,000,000
Treasury Stock, Shares	5,145	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Income Statement [Abstract]
Revenues	$ 278,512	$ 290,280	$ 535,053	$ 558,839
Cost of revenues	185,945	192,776	357,005	366,470
Gross profit	92,567	97,504	178,048	192,369
Selling, general and administrative expenses	64,436	59,607	167,416	170,553
Impairment Charges	4,580		4,863
Restructuring costs	1,080	667	2,290	1,149
Operating income	22,471	37,230	3,479	20,667
Other expense (income):
Interest expense	5,341	4,157	14,927	11,351
Change in fair value of warrant derivative	238		1,320
Income (loss) before provision for (benefit from) income taxes	16,892	33,073	(12,768)	9,316
Provision for (benefit from) income taxes	(972)	14,517	199	9,420
Net income (loss)	$ 17,864	$ 18,556	$ (12,967)	$ (104)
Weighted average shares outstanding:
Basic EPS	7,025	7,000	7,013	7,000
Diluted EPS	8,282	7,063	7,013	7,000
Net income (loss) per share:
Basic	$ 2.54	$ 2.65	$ (1.85)	$ (0.01)
Diluted	$ 2.16	$ 2.63	$ (1.85)	$ (0.01)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 17,864	$ 18,556	$ (12,967)	$ (104)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(81)	112	177	(295)
Total comprehensive income (loss)	$ 17,783	$ 18,668	$ (12,790)	$ (399)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands		Total	Common Stock	Capital in Excess of Par Value	Accumulated Deficit	Treasury Stock	Accumulated Other Comprehensive Income (Loss)
Beginning balance at Dec. 30, 2017		$ 107,491	$ 7	$ 123,083	$ (14,174)		$ (1,425)
Cumulative effect of change in accounting principle (1)	[1]	(2,722)			(2,722)
Net Income (loss)		(104)			(104)
Share-based compensation		1,145		1,145
Foreign currency translation adjustment		(295)					(295)
Ending balance at Sep. 29, 2018		105,515	7	124,228	(17,000)		(1,720)
Net Income (loss)		18,556
Foreign currency translation adjustment		112
Ending balance at Sep. 29, 2018		105,515	7	124,228	(17,000)		(1,720)
Beginning balance at Dec. 29, 2018		67,363	7	125,072	(55,637)		(2,079)
Net Income (loss)		(24,975)			(24,975)
Share-based compensation		(1,160)		(1,160)
Foreign currency translation adjustment		133					133
Ending balance at Mar. 30, 2019		41,361	7	123,912	(80,612)		(1,946)
Beginning balance at Dec. 29, 2018		67,363	7	125,072	(55,637)		(2,079)
Net Income (loss)		(12,967)
Foreign currency translation adjustment		177
Ending balance at Sep. 28, 2019		53,768	7	124,301	(68,604)		(1,902)
Beginning balance at Mar. 30, 2019		41,361	7	123,912	(80,612)		(1,946)
Net Income (loss)		(5,856)			(5,856)
Purchase of treasury stock		(34)				(34)
Share-based compensation		271		271
Foreign currency translation adjustment		125					125
Ending balance at Jun. 29, 2019		35,867	7	124,183	(86,468)	(34)	(1,821)
Net Income (loss)		17,864			17,864
Share-based compensation		118		118
Foreign currency translation adjustment		(81)					(81)
Ending balance at Sep. 28, 2019		$ 53,768	$ 7	$ 124,301	$ (68,604)		$ (1,902)
[1]	See Note 3, “Change in Accounting Principle – Revenue from Contracts with Customers,” of the notes to condensed consolidated financial statements for further discussion

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018
Cash flows from operating activities:
Net loss	$ (12,967)	$ (104)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and intangible asset amortization expense	13,118	13,607
Amortization of development costs	3,472	4,190
Impairment of goodwill and intangibles	4,863
Gain on disposal of assets		(20)
Amortization of debt fees and other	1,417	815
Change in fair value of warrant derivative	1,320
Unrealized foreign exchange (gain) loss	1	(18)
Share-based compensation expense	(771)	1,145
Deferred taxes		990
Non-cash interest expense	2,677	1,717
Changes in current assets and liabilities:
Accounts receivable	(84,225)	(105,744)
Inventories	8,087	(20,333)
Prepaid expenses and other current assets	(2,417)	(1,412)
Accounts payable	8,245	16,614
Accrued liabilities	8,441	2,488
Net cash used by operating activities	(48,739)	(86,065)
Cash flows from investing activities:
Additions to property, plant and equipment	(7,904)	(8,921)
Investment in product development costs	(2,623)	(3,581)
Proceeds from sale of assets		100
Net cash used in investing activities	(10,527)	(12,402)
Cash flows from financing activities:
Proceeds from bank borrowings	191,244	201,776
Repayment of debt and capital leases	(126,458)	(126,190)
Earnout payment for acquisition	(501)	(816)
Payment of debt fees and other	(131)
Purchase of treasury stock	(34)
Net cash provided in financing activities	64,120	74,770
Effect of exchange rate changes on cash	(22)	(242)
Net increase (decrease) in cash and cash equivalents	4,832	(23,939)
Cash and cash equivalents, beginning of period	1,030	31,861
Cash and cash equivalents, end of period	5,862	7,922
Supplemental disclosures of cash flow information:
Interest paid	10,833	8,819
Income taxes paid, net	$ 334	$ 1,493

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 28, 2019
Organization, Consolidation and Presentation of Financial Statements [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

Going Concern

Going Concern	9 Months Ended
	Sep. 28, 2019
Substantial doubt about going concern [Abstract]
Going Concern	NOTE 2 – GOING CONCERN The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business within one year after the date the condensed consolidated financial statements are issued. In accordance with Financial Accounting Standards Board, or the FASB, Accounting Standards Update No. 2014-15, - 205-40), As of September 28, 2019, the Company had $5.9 million in cash and excess availability of $59.2 million on its ABL facility. However, the Company’s operating results were below plan for the first nine months of 2019 which resulted in non-compliance with certain financial covenants of the Company’s debt facilities in the third quarter of 2019 and all of the Company’s debt has been classified as current in the condensed consolidated financial statements. See Note 11 – Debt for details regarding the Company’s debt facilities. To address the non-compliance, the Company entered into short-term forbearance agreements with its senior secured lenders and also reached agreement in principle with its senior lenders, subject to definitive documentation, on terms and conditions for a forbearance related to the third quarter non-compliance and amendments to the terms of its debt facilities (collectively, the “Term Sheets”). The Term Sheets contemplate, among other things, certain restrictions on the Company’s borrowing capacity, and an acceleration of the current maturity dates. However, the Term Sheets also contemplate allowing the Company to pursue an extension of the maturity date with the holders of the currently maturing deferred vendor obligations. The Company is having ongoing discussions with certain holders of the deferred vendor obligations, but no definitive agreement to extend maturity has been finalized as of the date of this report. Uncertainty as to the success of entering into binding amendments with the Company’s senior secured lenders, extensions to the currently-maturing unsecured vendor debt obligations consistent with the Term Sheets and the Company’s ability to remain in compliance with future period covenants could result in the Company’s senior secured lenders exercising their rights and remedies with respect to our current non-compliance, resulting in substantial doubt about the Company’s ability to continue as a going concern twelve months from the date the financial statements are issued. Management believes that the Company’s ability to continue as a going concern is dependent on a combination of negotiating satisfactory terms related to the extension of the maturity date for a substantial portion of the currently-maturing deferred vendor obligations, obtaining the additional funding necessary to repay these currently-maturing debt obligations, renegotiating certain terms of its existing debt facilities, and pursuing other strategic alternatives. Management hired an investment banker in August 2019 to assist in both seeking additional capital financing and, as announced in October 2019, to pursue strategic alternatives. Management is also maintaining ongoing discussions with its current lenders. The Board and management believe that these steps, if successful, will result in enhanced liquidity and therefore mitigate the factors which raise doubt about the Company’s ability to continue as a going concern. Managements ultimate plan is to obtain additional financing or replacement financing or engage in a sale transaction. While management believes that its pursuit of strategic alternatives and additional funding through its investment banker, its other actions to improve the Company’s financial performance, and its discussions with existing lenders and holders of deferred vendor obligations will enable the Company to either retire or extend the deferred vendor obligations, there can be no assurance that additional debt or other financing will be available to the Company in sufficient amounts and on acceptable terms or at all, that the Company’s current lenders will agree to modify the terms of its debt facilities on acceptable terms or at all, or that the Company will achieve its forecasted performance at the level necessary to provide adequate liquidity and/or covenant compliance. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts and classification of liabilities that might result from this uncertainty. See “Note 17 – Subsequent Event” for details regarding the forbearance agreements and the Term Sheets.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 28, 2019
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	NOTE 3 – RECENT ACCOUNTING PRONOUNCEMENTS In August 2018, the FASB issued ASU 2018-15, Intangibles – Goodwill and Other-Internal-Use 2018-15 internal-use

Change in Accounting Principle

Change in Accounting Principle - Revenue From Contracts With Customers	9 Months Ended
	Sep. 28, 2019
Revenue from Contract with Customer [Abstract]
Change in Accounting Principle – Revenue From Contracts With Customers	NOTE 4 – CHANGE IN ACCOUNTING PRINCIPLE – REVENUE FROM CONTRACTS WITH CUSTOMERS In the first quarter of 2018, the Company adopted ASU No. 2014-09, “Revenue from Contracts with Customers ” 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, included within other accrued liabilities for the gross return or credit, and other current assets for the assumed value of the returned product. Variable consideration is accounted for as a price adjustment (sales adjustment). Examples of variable consideration that affect the Company’s reported revenue include implicit rights of return and trade promotions. Implicit rights of return Trade promotions 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 goods 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 whereby such costs are expensed as incurred. In the analysis of the revenue streams, the Company identified three areas for which the timing of revenue recognition did change. 1) Equipment and 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 equipment or furniture and b) the installation of the equipment or the furniture. Installation services are not typically complex and can be performed by multiple providers. The furniture is functional without customization or modification. For equipment or furniture associated with projects, the Company determined that control of the equipment or furniture was transferred to the customer upon delivery of the equipment or 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, furniture, or installation until the installation is complete. The Company allocates revenues to these two performance obligations using a cost plus margin approach, whereby gross margins are consistent for each component. These contracts represent the only contracts in which there are remaining performance obligations, which are fulfilled upon completion of the project. 2) Professional development or training days are provided to customers that order certain curriculum products of the Company 3) Certain customer contracts specifically indicate that the customer obtains control of the product upon delivery. A review of contracts has identified certain contracts for which the language associated with control of the product is deemed to supersede invoice terms and conditions resulting in transfer of control upon receipt. 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. At the beginning of the third quarter of fiscal 2019, the Company’s opening contract asset balance was $8,649 and the opening contract liability balance was $5,414. At the end of the third quarter of fiscal 2019, the Company’s closing contract asset balance was $3,324 and the closing contract liability balance was $7,589. Revenue recognized during the three and deferred, or a contract liability 9 84 and $ , The below table shows the Company’s disaggregated revenues for the three months and nine months ended September 28, 2019 and September 29, 2018. For the Three Months Ended For the Nine Months Ended September 28, 2019 September 29, 2018 September 28, 2019 September 29, 2018 Distribution revenues by product line: Supplies $ 122,303 $ 119,681 $ 253,007 $ 253,354 Furniture 97,960 99,646 174,797 175,951 Instruction & Intervention 19,955 21,993 45,089 48,851 AV Tech 3,962 3,680 12,133 12,046 Agendas 19,456 23,872 21,636 28,706 Freight Revenue 4,226 4,762 8,010 9,149 Customer Allowances / Discounts (2,472 ) (2,689 ) (7,354 ) (6,717 ) Total Distribution Segment $ 265,390 $ 270,945 $ 507,318 $ 521,340 Curriculum revenues by product line: Science $ 13,122 $ 19,335 $ 27,735 $ 37,499 Total Curriculum Segment $ 13,122 $ 19,335 $ 27,735 $ 37,499 Total revenues $ 278,512 $ 290,280 $ 535,053 $ 558,839 Revenues from the sale of products comprise the significant portion of revenues in all product categories in the above table. Except as described above, the 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.

Change in Accounting Principl_2

Change in Accounting Principle - Leases	9 Months Ended
	Sep. 28, 2019
Disclosure Text Block [Abstract]
Change in Accounting Principle – Leases	NOTE 5 – CHANGE IN ACCOUNTING PRINCIPLE – LEASES In the first quarter of 2019, the Company adopted ASU No. 2016-02, Leases.” No. 2016-02 Lease assets and lease liabilities are recognized at the commencement of an arrangement where it is determined at inception that a lease exists. Lease assets represent the right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease payments arising from the lease. These assets and liabilities are initially recognized based on the present value of lease payments over the lease term calculated using the Company’s incremental borrowing rate (“IBR”). The rate implicit in each lease was not readily determinable, thus the Company used its IBR of 10.5%, which was comprised of LIBOR as of December 30, 2018 of 2.5% plus the applicable margin pursuant to the Company’s New Term Loan (as defined below), or 8.0%. Lease assets also include any upfront lease payments made and exclude lease incentives. Lease terms include options to extend or terminate the lease when it is reasonably certain that those options will be exercised. The Company leases certain distribution centers, office space, and equipment. At lease inception, the Company determined the lease term by assuming the exercise of those renewal options that are reasonably assured. Leases with an initial term of 12 months or less are not recorded in the Condensed Consolidated Balance Sheets and the Company recognizes lease expense for these leases on a straight-line basis over the lease term and includes the lease expense in selling, general and administrative (“SG&A”) expense. As of December 30, 2018, the Company’s leases had remaining contractual terms up to 4 years, some of which include options to extend the leases for up to 10 years. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. None of the Company’s variable lease payments depend on a rate or an index; therefore, are expensed as incurred. Following this adoption, the Company made the following elections: • The Company did not elect the hindsight practical expedient for all leases. • The Company elected the package of practical expedients to not reassess prior conclusions related to contracts containing leases, lease classification and initial direct costs for all leases. • In March 2018, the FASB approved an optional transition method that allows companies to use the effective date as the date of initial application on transition. The Company elected this transition method, and as a result, will not adjust its comparative period financial information or make the newly required lease disclosures for periods before the effective date. • The Company elected to make the accounting policy election for short-term leases resulting in lease payments not being recorded on the Company’s balance sheet. • The Company elected to not separate lease and non-lease Based on the present value of the lease payments for the remaining lease term of the Company’s existing leases, the Company recognized right-of-use As of September 28, 2019, future maturities of operating lease liabilities were as follows (in thousands): Fiscal 2019 (3 months remaining) $ 1,619 Fiscal 2020 5,460 Fiscal 2021 2,572 Fiscal 2022 1,789 Fiscal 2023 1,789 Thereafter 70 Total lease payments 13,299 Present value adjustment (1,923 ) Operating lease liabilities 11,376 As of December 29, 2018, the future minimum lease payments under operating leases for the Company’s fiscal years are as follows (in thousands): Fiscal 2019 $ 5,449 Fiscal 2020 4,744 Fiscal 2021 2,275 Fiscal 2022 1,606 Fiscal 2023 1,577 Thereafter 122 Total minimum lease payments $ 15,773 As of September 28, 2019, our operating leases had a weighted-average remaining lease term of 35 months and a weighted-average discount rate of 10.5%. Cash paid for amounts included in the measurement of operating lease liabilities was $1,617 for the three months ended September 28, 2019 and $4,740 for the nine months ended September 28, 2019. Operating lease cost and short-term lease costs included in SG&A for the three months ended September 28, 2019 was approximately $1,936 and $0, respectively. Operating lease cost and short-term lease costs included in SG&A for the nine months ended September 28, 2019 was approximately $5,334 and $50, respectively. The Company had no financing leases as of September 28, 2019.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 28, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 6 – INCOME TAXES In fiscal 2018, the Company concluded that the realization of substantially all of its net deferred tax assets did not meet the more likely than not threshold. This conclusion was based primarily on a combination of fiscal 2018 operating performance, cumulative pre-tax thirty-six nine months The Company’s accumulated unremitted earnings from foreign affiliates is expected to be repatriated to the parent entity before year end. The Company’s foreign affiliate intends to treat the repatriation as a return of capital. Accordingly, the distribution will not be subject to any Canadian withholding tax. 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 2016. 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 balance of the Company’s liability for unrecognized income tax benefits, net of federal tax benefits, at September 28, 2019, December 29, 2018, and September 29, 2018, was $1,043, $1,101, and $569, 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 condensed consolidated statements of operations. The amounts of accrued interest and penalties included in the liability for uncertain tax positions are not material.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 28, 2019
Earnings Per Share [Abstract]
Earnings Per Share	NOTE 7 – 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 Average Shares Per Share Three months ended September 28, 2019: Basic EPS $ 17,864 7,025 $ 2.54 Effect of dilutive stock options — — Effect of dilutive restricted stock units — — Effect of dilutive derivatives — 1,257 Diluted EPS $ 17,864 8,282 $ 2.16 Three months ended September 29, 2018: Basic EPS $ 18,556 7,000 $ 2.65 Effect of dilutive stock options — — Effect of dilutive restricted stock units — 63 Basic and diluted EPS $ 18,556 7,063 $ 2.63 Income Weighted Per Nine months ended September 28, 2019: Basic EPS $ (12,967 ) 7,013 $ (1.85 ) Effect of dilutive stock options — — Effect of dilutive restricted stock units — — Effect of dilutive derivatives — — Basic and diluted EPS $ (12,967 ) 7,013 $ (1.85 ) Nine months ended September 29, 2018: Basic EPS $ (104 ) 7,000 $ (0.01 ) Effect of dilutive stock options — — Effect of dilutive restricted stock units — — Basic and diluted EPS $ (104 ) 7,000 $ (0.01 ) The Company had weighted average stock options outstanding of 344 and 647 for the three months ended September 28, 2019 and September 29, 2018, respectively, which were not included in the computation of diluted EPS because they were anti-dilutive. The Company had weighted average stock options outstanding of 394 and 690 for the nine months ended September 28, 2019 and September 29, 2018, respectively, which were not included in the computation of diluted EPS because they were anti-dilutive. The Company had weighted average restricted stock units outstanding of 93 and 111 for the three and nine month periods ended September 28, 2019, respectively. The Company had weighted average restricted stock units outstanding of 285 and 232 for the three and nine month periods ended September 29, 2018, respectively, which were not included in the computation of diluted EPS because they were anti-dilutive. Based on the Company’s current senior leverage ratio as of September 28, 2019, the maximum number of potential warrants that could be issued to our New Term Loan lender could be 1,257. These warrants were included in the computation of diluted EPS as of the three months ended September 28, 2019 The assumed warrants of 1,257, were not included in the computation of diluted EPS for the nine months ended September 28, 2019 because they were anti-dilutive. See Note 11 – Debt for additional information regarding the warrants.

Share-Based Compensation Expens

Share-Based Compensation Expense	9 Months Ended
	Sep. 28, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation Expense	NOTE 8 – SHARE-BASED COMPENSATION EXPENSE As of September 28, 2019, 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. On June 12, 2018, the Company’s stockholders approved an amendment to the 2014 Plan, which increased the number of shares available under the 2014 Plan by an additional 700 shares. Options On February 1, 2019, the 249 shares that were previously awarded to our former CEO were effectively cancelled upon his resignation. The Company did not grant stock option awards during the three and nine month periods ended September 28, 2019. On May 29, 2019 and upon the resignation of employees. A summary of option transactions for the nine months ended September 28, 2019 and September 29, 2018 were as follows: Options Outstanding Options Exercisable Options Weighted- Options Weighted- Balance at December 29, 2018 622 $ 18.57 428 $ 18.57 Granted — Exercised — Canceled (337 ) 18.57 Balance at September 28, 2019 285 $ 18.57 223 $ 18.57 Balance at December 30, 2017 721 $ 18.57 350 $ 18.57 Granted — Exercised — Canceled (77 ) 18.57 Balance at September 29, 2018 644 $ 18.57 405 $ 18.57 The weighted average life remaining of the stock options outstanding as of September 28, 2019 was 6.1 years and as of September 29, 2018 was 6.6 years. Restricted Stock Units On June 18, 2018, the Compensation Committee granted an aggregate of 109 Restricted Stock Units (“RSUs”) under the Company’s 2014 Plan to members of the Company’s senior management, with an aggregate value of $19.38 per share. 94 of the 109 RSUs that were granted were still outstanding as of the end of fiscal 2018. The RSUs have time-based vesting provisions, with one-third On September 13, 2019, 7 Also, on June 18, 2018, the Compensation Committee granted an aggregate of 15 RSUs under the 2014 Plan to the non-employee non-employee On March 15, 2019, the Compensation Committee granted 3 RSUs under the 2014 Plan to the non-employee fair On June 6, 2019 the Compensation Committee granted 45 RSUs under the 2014 Plan to members of the Company’s senior management, with a fair one-third On September 13, 2019, 10 remaining outstanding RSUs were canceled, and ed Also, on June 6, 2019, the Compensation Committee granted 19 RSUs under the 2014 Plan to the non-employee fair On September 24, 2019, 4 outstanding RSUs were canceled, and ed On September 24, 2019, the Compensation Committee granted 4 RSUs under the 2014 Plan to the non-employee fair value On March 23, 2016, the Compensation Committee of the Board of Directors of the Company granted an aggregate of 196 RSUs under the Company’s 2014 Plan to members of the Company’s senior management. 23 of the 196 RSUs were cancelled in fiscal 2018 in connection with the end of an executive’s employment. The RSUs were performance-based. A certain percentage of the RSUs were scheduled to 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 were scheduled to vest was 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 Due to the nature of the vesting conditions of the RSUs, a valuation methodology was 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 was 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. Any RSUs that vested would have been settled in shares of Company common stock. The 114 RSUs that were previously awarded to the former CEO were forfeited immediately upon his resignation on February 1, 2019. As of March 23, 2019, the VWAP was determined to be less than $15.43 and as a result, all of the remaining RSUs from the March 23, 2016 grant did not vest and were canceled. Stock Appreciation Rights 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 The following table presents the share-based compensation recognized for the three and nine month periods ended September 28, 2019 and September 29, 2018: For the Three Months Ended September 28, 2019 September 29, 2018 Gross Net Gross Net Stock Options $ 54 $ 54 $ (154 ) $ (116 ) SARs — — (99 ) (74 ) RSUs 64 64 234 176 Total stock-based compensation $ 118 $ (19 ) For the Nine Months Ended September 28, September 29, Gross Net Gross Net Stock Options $ 216 $ 216 $ 497 $ 373 SARs — — 32 24 RSUs (987 ) (987 ) 649 487 Total stock-based compensation $ (771 ) $ 1,178 The stock-based compensation expense is reflected in selling, general and administrative (“SG&A”) expenses in the accompanying condensed consolidated statements of operations. The Company records actual forfeitures in the period the forfeiture occurs. During the three and nine month periods ended September 28, 2019, 72 stock options and 24 RSUs were forfeited and 337 stock options and 187 RSUs were forfeited, respectively . Since the Company recognizes stock-based compensation expense ratably over the vesting period of each award, the forfeitures of unvested awards resulted non-cash is The total unrecognized share-based compensation expense as of September 28, 2019 and September 29, 2018 was as follows: September 28, 2019 September 29, 2018 Stock Options, net of actual forfeitures $ 463 $ 1,323 SARs — — RSUs 565 2,162

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 28, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	NOTE 9 – GOODWILL AND OTHER INTANGIBLE ASSETS The following tables present details of the Company’s intangible assets, including the estimated useful lives, excluding goodwill: September 28, 2019 Gross Value Accumulated Net Book Amortizable intangible assets: Customer relationships (10-13 $ 13,294 $ (5,937 ) $ 7,357 Publishing rights (20 years) 4,000 (1,267 ) 2,733 Trademarks (20 years) 26,587 (7,883 ) 18,704 Developed technology (7 years) 6,600 (5,971 ) 629 Content (5 years) 4,400 (4,400 ) — Perpetual license agreements (5 years) 1,200 (1,200 ) — Favorable leasehold interests (10 years) 2,160 (1,368 ) 792 Total intangible assets $ 58,241 $ (28,026 ) $ 30,215 December 29, 2018 Gross Value Accumulated Net Book Amortizable intangible assets: Customer relationships (10-13 $ 13,294 $ (5,136 ) $ 8,158 Publishing rights (20 years) 4,000 (1,117 ) 2,883 Trademarks (20 years) 26,587 (6,612 ) 19,975 Developed technology (7 years) 6,600 (5,264 ) 1,336 Content (5 years) 4,400 (4,400 ) — Perpetual license agreements (5 years) 1,200 (1,200 ) — Favorable leasehold interests (10 years) 2,160 (1,206 ) 954 Total intangible assets $ 58,241 $ (24,935 ) $ 33,306 September 29, 2018 Gross Value Accumulated Net Book Amortizable intangible assets: Customer relationships (10-13 $ 13,294 $ (4,868 ) $ 8,426 Publishing rights (20 years) 4,000 (1,067 ) 2,933 Trademarks (20 years) 26,587 (6,280 ) 20,307 Developed technology (7 years) 6,600 (5,029 ) 1,571 Content (5 years) 4,400 (4,400 ) — Perpetual license agreements (5 years) 1,200 (1,200 ) — Favorable leasehold interests (10 years) 2,160 (1,152 ) 1,008 Total intangible assets $ 58,241 $ (23,996 ) $ 34,245 Intangible asset amortization expense was included in selling, general and administrative (“SG&A”) expense. Intangible asset amortization expense for the three month periods ended September 28, 2019 and September 29, 2018, was $935 and $939, respectively. Intangible asset amortization expense for the nine month periods ended September 28, 2019 and September 29, 2018, was $2,808 and $2,918, respectively. The Company recorded a non-cash Intangible asset amortization expense for each of the five succeeding fiscal years is expected to be as follows: Fiscal 2019 (3 months remaining) $ 934 Fiscal 2020 3,187 Fiscal 2021 2,794 Fiscal 2022 2,794 Fiscal 2023 2,668 Fiscal 2024 2,578 The table below shows the allocation of the recorded goodwill as of September 28, 2019 and September 29, 2018 for both the reporting units and reporting segments. Distribution Curriculum Total Goodwill $ — $ — $ — Balance at September 28, 2019 $ — $ — $ — Goodwill $ — $ 4,580 $ 4,580 Balance at December 29, 2018 $ — $ 4,580 $ 4,580 Goodwill $ 22,262 $ 4,580 $ 26,842 Balance at September 29, 2018 $ 22,262 $ 4,580 $ 26,842 Typically, the Company tests its goodwill balance for impairment on an annual basis as of the end of December each year. The Company concluded that the third quarter 2019 forbearance agreements and terms of the proposed amendments to the Company’s senior secured loans reflected in the Term Sheets, along with the reduction in the trading price of the Company’s common stock, resulted in a reconsideration event that required the Company to reperform its goodwill impairment test as of the end of the third quarter of fiscal 2019. The Company determined the fair value of the reporting unit by utilizing a combination of the income approach (weighted 90%) and the market approach (weighted 10%) derived from comparable public companies. In completing the assessment, the fair value of the Science reporting unit indicated an impairment of goodwill of approximately $4.6 million. Indicators of impairment that were identified during the assessment were delayed recovery in the Science curriculum spend, increased competition and timing shifts into fiscal 2020 with the California adoption. Assumptions utilized in the impairment analysis are subject to significant management judgment. Changes in estimates or the application of alternative assumptions could have produced significantly different results. The long-lived assets and definite-lived intangible assets of the reporting unit were tested for impairment before completing the goodwill impairment test in accordance with the accounting standard. No impairment of the long-lived assets was evident.

Property, Plant and Equipment

Property, Plant and Equipment	9 Months Ended
	Sep. 28, 2019
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	NOTE 10 – PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consist of the following: September 28, 2019 December 29, 2018 September 29, 2018 Projects in progress $ 2,454 $ 3,768 $ 3,513 Buildings and leasehold improvements 2,907 2,876 2,971 Furniture, fixtures and other 75,908 68,285 67,015 Machinery and warehouse equipment 15,195 14,903 14,894 Total property, plant and equipment 96,464 89,832 88,393 Less: Accumulated depreciation (66,967 ) (57,930 ) (56,661 ) Net property, plant and equipment $ 29,497 $ 31,902 $ 31,732 Depreciation expense for the three and nine month periods ended September 28, 2019 and September 29, 2018 was $3,671 and $3,275 and $10,310 and $10,689, respectively. For the three months ended September 28, 2019, $3,620 of depreciation expense was recorded as SG&A expense and $51 of depreciation expense was categorized as cost of revenues. For the three months ended September 29, 2018, $3,224 of depreciation expense was recorded as SG&A expense and $51 of depreciation expense was categorized as cost of revenues. For the nine months ended September 28, 2019, $10,155 of depreciation expense was recorded as SG&A expense and $155 of depreciation expense was categorized as cost of revenues. For the nine months ended September 29, 2018, $10,561 of depreciation expense was recorded as SG&A expense and $128 of depreciation expense was categorized as cost of revenues. Typically, the Company tests its long-lived assets for impairment on an annual basis as of the end of December each year if and when a reconsideration event indicates that the carrying value of the non-current assets may not be recoverable. The Company concluded that the third quarter 2019 forbearance agreements and terms of the proposed debt amendments to the Company’s senior secured loans reflected in the Term Sheets, along with the reduction in the trading price of the Company’s common stock, resulted in a reconsideration event that required the Company to perform its long-lived asset impairment test as of the end of the third quarter of fiscal 2019. Based on the Company’s impairment test, it concluded that there was not an impairment. Assumptions utilized in the impairment analysis are subject to significant management judgment. Changes in estimates or the application of alternative assumptions could have produced significantly different results.

Debt

Debt	9 Months Ended
	Sep. 28, 2019
Debt Disclosure [Abstract]
Debt	NOTE 11 – DEBT Long-term debt consisted of the following: September 28, 2019 December 29, 2018 September 29, 2018 ABL Facility, maturing in 2022 $ 69,000 $ — $ 85,800 New Term Loan, maturing in 2022 108,417 111,725 111,725 Unamortized New Term Loan Debt Issuance Costs (5,122 ) (2,799 ) (2,702 ) Deferred Cash Payment Obligations, maturing in 2019 26,773 25,009 24,457 Total debt 199,068 133,935 219,280 Less: Current maturities (199,068 ) (30,352 ) (90,450 ) Total long-term debt $ — $ 103,583 $ 128,830 As of September 28, 2019, the outstanding balance on the New Term Loan Credit Agreement was $108,417. The Company has classified the full amount of the outstanding New Term Loan balances as currently maturing, long-term debt in the accompanying condensed consolidated balance sheets due to its non-compliance with certain financial covenants as of the end of the third quarter of fiscal 2019 and the short-term nature of the forbearance granted by the New Term Loan Lenders and ABL Lenders with respect to this non-compliance. As of September 29, 2018, the outstanding balance on the New Term Loan Credit Agreement was $111,725. Of this amount, $4,650 was reflected as currently maturing, long-term debt in the accompanying condensed consolidated balance sheets. For additional details, see “Subsequent Events.” 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 (the “ABL 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 On April 7, 2017, the Company executed the Third Amendment to its ABL Facility (the “Third 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 Third Amendment extend ed April 7, 2022 On August 9, 2018, the Company entered into the Fourth Amendment to the ABL Facility (the “Fourth Amendment”) in order to: (1) update the definition of “Change of Control” set forth in the ABL Facility, and (2) update the definition of “Specified Unsecured Prepetition Debt” and associated provisions set forth in the ABL Facility. The Fourth Amendment deletes the reference to “35%” in the “Change of Control” definition and inserts “50%” in its place. On November 7, 2018, the Company entered into a Fifth Amendment to the ABL Facility (the “Fifth Amendment”) with its Asset-Based Lenders, effective as of September 29, 2018. The Sixth Amendment was entered into in order to: (1) give effect to ASU No. 2014-09 On March 13, 2019, and effective as of December 29, 2018, the Company entered into a Sixth Amendment to the ABL Facility with its Asset-Based Lenders in order to, among other things: (1) amend the cap on add-backs non-recurring, 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 September 28, 2019 was 5.0%, which includes interest on borrowings of $948, amortization of loan origination fees of $118 and commitment fees on unborrowed funds of $24. The effective interest rate under the ABL Facility for the three months ended September 29, 2018 was 4.8%, which includes interest on borrowings of $932, amortization of loan origination fees of $104 and commitment fees on unborrowed funds of $28. The effective interest rate under the ABL Facility for the nine nine As of September 28, 2019, the outstanding balance on the ABL Facility was $69,000. As of September 29, 2018, the outstanding balance on the ABL Facility was $85,800. The Company has estimated that the fair value of its ABL Facility (valued under level 3) as of September 28, 2019 approximated the carrying value of $69,000. 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. The Company entered into a forbearance agreement and a non-binding term sheet relating to an amendment to the ABL Facility subsequent to September 28, 2019. See “Subsequent Events.” 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 (the “New Term Loan 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 provided for a delayed draw feature that allowed the Company to draw up to an additional $30,000 through April 7, 2019. The ability to access the delayed draw commitment was subject to compliance with certain terms and conditions. The proceeds from the delayed draw could 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 w as to The New Term Loan matures on April 7, 2022. The New Term Loan required scheduled quarterly principal payments of 0.625% of the original principal amount which commenced June 30, 2017 we a the wa e r On August 9, 2018, the Company entered into the First Amendment (the “First Term Loan Amendment”) of its New Term Loan Agreement dated April 7, 2017 in order to: (1) update the definition of “Change of Control” set forth in the New Term Loan Agreement, and (2) update the definition of “Specified Unsecured Prepetition Debt” and associated provisions set forth in the New Term Loan Agreement. The First Term Loan Amendment deletes the reference to “35%” in the “Change of Control” definition and inserts “50%” in its place. The Company amended this provision of the New Term Loan Agreement in order to accommodate certain shareholders of the Company with large positions. The New Term Loan Agreement also amended and restated the definition “Specified Unsecured Prepetition Debt” in order to increase the cap on amounts prepaid because the original cap set forth therein was less than the amount due at maturity due to the fiscal 2017 revised interpretation of the interest calculation methodology pursuant to the bankruptcy Reorganization Plan (as defined in the New Term Loan Agreement). On November 7, 2018, the Company entered into a Second Amendment to the New Term Loan Agreement (the “Second Term Loan Amendment”) with its New Term Loan Lenders, each effective as of September 29, 2018. The Second Term Loan Amendment was entered into in order to (1) reduce its fixed charge coverage ratio for the five fiscal quarters ending December 29, 2018 through December 28, 2019, (2) reduce the number of days for fiscal 2018 during which the Company may have no revolving loans outstanding from 60 to 14 and adjust the time period of such reduction to be between December 15, 2018 and January 31, 2019, (3) to give effect to ASU 2014-09 Second On March 13, 2019, and effective as of December 29, 2018, the Company entered into the Third Amendment (the “Third Term Loan Amendment”) of its New Term Loan Agreement in order to, among other things: (1) increase the applicable margin based on the net senior leverage ratio and to further increase the applicable margin by a PIK interest rate which will be subject to adjustment based on the net senior leverage ratio; (2) provide the Agent with certain board observation rights; (3) limit the aggregate amount of outstanding revolving loans to no more than $10,000 on the last Saturday of fiscal year 2019 and each day during a twenty consecutive day period that includes the last Saturday of fiscal year 2019 if the Company has not raised $25,000 in junior capital proceeds, the proceeds of which were used in the manner specified in the New Term Loan Amendment, or $0 on the last Saturday of fiscal year 2019 and each day during a thirty-five consecutive day period that includes the last Saturday of fiscal year 2019 if a junior capital raise event has occurred; (4) reduce the limit on capital expenditures to $12,500 in the aggregate for the four fiscal quarters ending March 30, 2019, September 28, 2019, and September 28, 2019 and $10,000 in the aggregate for the four fiscal quarters ending December 28, 2019; (5) remove the obligation to comply with the net senior leverage ratio and fixed charge coverage ratio financial covenants for the fiscal year ended December 29, 2018; (6) amend the calculation of the fixed charge coverage ratio and reduce the fixed charge coverage ratio for the remainder of the term of the New Term Loan Agreement; (7) amend the calculation of the net senior leverage ratio and increase the net senior leverage ratio for the remainder of the term of the New Term Loan Agreement, which may be adjusted upon a junior capital raise satisfaction event; (8) amend the cap on add-backs non-recurring, In connection with the Third Term Loan Amendment, the Company separately agreed that, commencing with the Fiscal Month ending September 28, 2019, to the extent the payment in full in cash of the Obligations has not occurred on or prior to any such date, the Company shall deliver to the Agent, in form and substance reasonably satisfactory to the Agent, on or prior to the date that is 30 days following the last day of each Fiscal Month (but within 60 days after the last month in a fiscal year), warrants to purchase, for a price of $0.001 per share, the Designated Percentage of the outstanding common stock of the Company, with such warrants earned in full and vesting immediately on the date of issuance; provided that the aggregate number of warrants delivered to the Agent shall not exceed warrants to purchase more than 18% of the outstanding common stock of the Company in the aggregate. “Designated Percentage” means, with respect to each Fiscal Month, (x) if the financial statements delivered pursuant to the New Term Loan Agreement with respect to such fiscal month demonstrate that the net senior leverage ratio for the twelve consecutive fiscal month period is greater than or equal to 5.00:1.0, 2%, (y) if the financial statements delivered pursuant to the New Term Loan Agreement with respect to such fiscal month demonstrate that the net senior leverage ratio for the twelve consecutive fiscal month period is greater than or equal to 4.2:1.0 but less than 5.00:1.0, 1% and (z) if the financial statements delivered pursuant to the New Term Loan Agreement with respect to such fiscal month demonstrate that the net senior leverage ratio for the twelve consecutive fiscal month period is less than 4.20:1.0, 0%. If, on or prior to the 2019 financial delivery date, (i) the New Term Loan obligations we d d wa wa w ould The Company accounted for the obligation to issue the warrants as a derivative that is bifurcated from the New Term Loan. This accounting treatment resulted in the Company recording a liability in the amount of $1,228 within other liabilities based on a valuation of the derivative completed in the second quarter of fiscal 2019. This liability was offset by issuance costs classified as a debt discount, also be recorded within long-term debt. The liability is marked to market each quarter the derivative is outstanding. During non-cash , of which $ 238 third quarter of 2019. The third non-cash 98 194 nine The Company has estimated that the fair value of these warrants (valued under Level 3) approximates $2,425 as of September 28, 2019. The Company estimated the fair value for its warrants based upon the net present value of future cash flows using the discount rate that is consistent with our New Term Loan. The w s 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 September 28, 2019 was 13.3%, which includes interest on borrowings of $3,161 and amortization of loan origination fees of $488. The effective interest rate under the New Term Loan for the three months ended September 29, 2018 was 8.9%, which includes interest on borrowings of $2,362 and amortization of loan origination fees of $183. The effective interest rate under the New Term Loan for the nine nine The Company entered into a forbearance agreement and a non-binding term sheet relating to an amendment to the New Term Loan subsequent to September 28, 2019. See “Subsequent Events.” 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 Trade unsecured creditors had the ability to make a trade election to provide agreed upon customary trade terms. If the election was made, those unsecured trade creditors received a deferred cash payment obligation of 45% of the allowed claim in full settlement of those claims. As of the Effective Date, the deferred payment obligations under the trade elections began to accrue quarterly paid-in-kind annum. All deferred cash payment obligations, along with interest paid-in-kind, The Company’s reconciliation of general unsecured claims was completed in fiscal 2015. As of September 28, 2019, the Company’s deferred payment obligations were $26,773, of which $3,094 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 $11,584 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 $26,674 as of September 28, 2019. 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)	9 Months Ended
	Sep. 28, 2019
Equity [Abstract]
Changes in Accumulated Other Comprehensive Income (Loss)	NOTE 12 – CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Changes in accumulated other comprehensive loss during the nine months ended September 28, 2019 and September 29, 2018 were as follows: Foreign Accumulated Other Comprehensive Income (Loss) at December 29, 2018 $ (2,079 ) Other comprehensive income (loss) before reclassifications 133 Accumulated Other Comprehensive Income (Loss) at March 30, 2019 $ (1,946 ) Other comprehensive income (loss) before reclassifications 125 Accumulated Other Comprehensive Income (Loss) at June 29, 2019 $ (1,821 ) Other comprehensive income (loss) before reclassifications (81 ) Accumulated Other Comprehensive Income (Loss) at September 28, 2019 $ (1,902 ) Foreign Accumulated Other Comprehensive Income (Loss) at December 30, 2017 $ (1,425 ) Other comprehensive income (loss) before reclassifications (236 ) Accumulated Other Comprehensive Income (Loss) at March 31, 2018 $ (1,661 ) Other comprehensive income (loss) before reclassifications (171 ) Accumulated Other Comprehensive Income (Loss) at June 30, 2018 $ (1,832 ) Other comprehensive income (loss) before reclassifications 112 Accumulated Other Comprehensive Income (Loss) at September 29, 2018 $ (1,720 )

Restructuring

Restructuring	9 Months Ended
	Sep. 28, 2019
Restructuring and Related Activities [Abstract]
Restructuring	NOTE 13 – RESTRUCTURING In the three and nine months ended September 28, 2019 and September 29, 2018, the Company recorded restructuring costs associated with severance related to staffing 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 29, 2018 $ — $ — $ 1,133 $ 1,133 Amounts charged to expense — — 876 876 Payments — — (1,008 ) (1,008 ) Accrued Restructuring Costs at March 30, 2019 $ — $ — $ 1,001 $ 1,001 Amounts charged to expense — — 334 334 Payments — — (451 ) (451 ) Accrued Restructuring Costs at June 29, 2019 $ — $ — $ 884 $ 884 Amounts charged to expense — — 1,080 1,080 Payments — — (1,288 ) (1,288 ) Accrued Restructuring Costs at Se ptember 8 $ — $ — $ 676 $ 676 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 Amounts charged to expense — — 171 171 Payments — — (258 ) (258 ) Accrued Restructuring Costs at June 30, 2018 $ — $ — $ 85 $ 85 Amounts charged to expense — — 667 667 Payments — — (245 ) (245 ) Accrued Restructuring Costs at September 29, 2018 $ — $ — $ 507 $ 507

Segment Information

Segment Information	9 Months Ended
	Sep. 28, 2019
Segment Reporting [Abstract]
Segment Information	NOTE 14 – The Company determines its operating segments based on the information utilized by the chief operating decision maker, the Company’s Interim Chief Executive Officer, to allocate resources and assess performance. Based on this information, the Company has determined that it is organized in two The Distribution segment offers products primarily to the 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 Nine Months Ended Nine Months Ended September 28, 2019 September 29, 2018 September 28, 2019 September 29, 2018 Revenues: Distribution $ 265,390 $ 270,945 $ 507,318 $ 521,340 Curriculum 13,122 19,335 27,735 37,499 Total $ 278,512 $ 290,280 $ 535,053 $ 558,839 Gross Profit: Distribution $ 85,101 $ 86,451 $ 162,936 $ 171,197 Curriculum 7,466 11,053 15,112 21,172 Total $ 92,567 $ 97,504 $ 178,048 $ 192,369 Operating income and income (loss) before taxes: Operating income $ 22,471 $ 37,230 $ 3,479 $ 20,667 Interest expense and Change in fair value of warrant 5,579 4,157 16,247 11,351 $ 16,892 $ 33,073 $ (12,768 ) $ 9,316 September 28, 2019 December 29, 2018 September 29, 2018 Identifiable assets: Distribution $ 300,676 $ 227,744 $ 342,781 Curriculum 36,837 41,666 54,030 Corporate assets 16,736 1,266 10,205 Total $ 354,249 $ 270,676 $ 407,016 Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended September 28, 2019 September 29, 2018 September 28, 2019 September 29, 2018 Depreciation and amortization of intangible assets and development costs: Distribution $ 5,090 $ 4,953 $ 14,739 $ 15,697 Curriculum 685 764 1,849 2,100 Total $ 5,775 $ 5,717 $ 16,589 $ 17,797 Expenditures for property, plant and equipment, intangible and other assets and development costs: Distribution $ 2,607 $ 2,855 $ 8,931 $ 9,602 Curriculum 420 1,019 1,596 2,900 Total $ 3,027 $ 3,874 $ 10,527 $ 12,502 The following table shows the Company’s revenues by each major product line within its two segments: For the Three Months Ended For the Nine Months Ended September 28, 2019 September 29, 2018 September 28, 2019 September 29, 2018 Distribution revenues by product line: Supplies $ 122,303 $ 119,681 $ 253,007 $ 253,354 Furniture 97,960 99,646 174,797 175,951 Instruction & Intervention 19,955 21,993 45,089 48,851 AV Tech 3,962 3,680 12,133 12,046 Agendas 19,456 23,872 21,636 28,706 Freight Revenue 4,226 4,762 8,010 9,149 Customer Allowances / Discounts (2,472 ) (2,689 ) (7,354 ) (6,717 ) Total Distribution Segment $ 265,390 $ 270,945 $ 507,318 $ 521,340 Curriculum revenues by product line: Science $ 13,122 $ 19,335 $ 27,735 $ 37,499 Total Curriculum Segment $ 13,122 $ 19,335 $ 27,735 $ 37,499 Total revenues $ 278,512 $ 290,280 $ 535,053 $ 558,839 The above table is an enhanced disclosure to provide additional details related to our revenues by segment.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 28, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 15 – 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.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 28, 2019
Subsequent Events [Abstract]
Subsequent Event	NOTE 16 – SUBSEQUENT EVENTS The Company’s third quarter and year-to-date results have been negatively affected by the Agendas product category. This category of paper-based planners has been experiencing top-line pressures for over ten years as schools have been transitioning to digital solutions. In addition, the current year results have been further negatively impacted by operational challenges associated with the transition to a different technology platform to manage the process from order inception through shipment. The category has had a negative impact on 2019 earnings, and the Company has made a decision to exit the custom planner category in the fourth quarter of fiscal 2019. On October 28, 2019, the “Company” entered into the Fourth Amendment (the “Fourth Amendment”) to the New Term Loan Agreement dated April 7, 2017, in order to extend the required delivery date of the unaudited financial statements of the Company and its subsidiaries with respect to the month ended September 30, 2019 required under the New Term Loan Agreement from within 30 days after the end of such month to November 4, 2019 or such later date as agreed to in writing by the New Term Loan Agent in its discretion. This date was subsequently extended several times by the New Term Loan Agent, most recently to November 12, 2019. Also on October 28, 2019, the Company entered into the Seventh Amendment (the “Seventh Amendment”) to the ABL Facility dated June 11, 2013, in order to extend the required delivery date of the unaudited financial statements of the Company and its subsidiaries with respect to the month ended September 30, 2019 required under the ABL Facility from within 30 days after the end of such month to November 4, 2019 or such later date as agreed to in writing by the ABL Agent in its discretion. This date was subsequently extended several times by the ABL Agent, most recently to November 12, 2019. The Fourth Amendment and the Seventh Amendment each served as a short-term forbearance of the events of default that would have resulted from the delivery of those financial statements due to the Company’s non-compliance with the net senior leverage ratio and the minimum EBITDA covenants under the New Term Loan Agreement and the ABL Facility as of September 30, 2019 (the “Existing Events of Default”). On November 12, 2019, the Company and the New Term Loan Agent reached agreement in principle with respect to a non-binding Summary of Terms and Conditions for Forbearance Agreement and Fifth Amendment to New Term Loan Agreement with the New Term Loan Lenders and the New Term Loan Agent (the “Term Loan Term Sheet”). Capitalized terms used below that are not otherwise defined have the meaning set forth in the New Term Loan Agreement. The Term Loan Term Sheet contemplates the Company entering into a Fifth Amendment to the New Term Loan Agreement no later than November 22, 2019, in order to, among other things: (1) establish a forbearance period during which the Term Loan Lenders would forbear the exercise of any rights or remedies with respect to the Existing Events of Default until a Termination Event (which would be the earliest of (a) January 31, 2020, (b) March 31, 2020 if a Specified Unsecured Prepetition Debt Satisfaction Event has occurred prior to January 31, 2020 (the earlier of (a) or (b), the “Outside Date”), (c) at the election of the Term Loan Agent, the occurrence of an event of default, other than the Existing Events of Default, (d) the expiration or termination of the forbearance period described in the ABL Term Sheet below, or (e) the occurrence of any other customary termination event); (2) the payment of a $6 million closing fee, which may be reduced to not less than $1.25 million under certain circumstances; (3) the addition of approximately $3.5 million in other fees to the principal balance of the New February 29 b New Term 13-week , replacing the existing clean-down and ABL Facility usage covenant with the same covenants as reflected in the ABL Term Sheet; (11) limit the use of cash receipts to payment of Budget disbursements and not submit ABL borrowing requests in excess of the amount needed to fund the Budget; (12) require the Company to pursue a merger, financing transaction, or sale transaction that will cause the Company to repay the Obligations in full prior to the Outside Date, subject to the satisfaction of various milestones and conditions; (13) provide full access rights to the Term Loan Agent, its counsel and its advisors; (14) extend the maturity date of the Term Loan to November 11, 2020; (15) eliminate a number of the Company’s rights under the New Term Loan Agreement, including but not limited to its right to consent to assignments, to make Permitted Acquisitions, to reinvest proceeds of Asset Dispositions and Extraordinary Proceeds, and to make Specified Asset Dispositions; and (16) provide for enhanced inspection rights for the New Term Loan Agent. For purposes of the Term Loan Term Sheet, a “Specified Unsecured Prepetition Debt Satisfaction Event” means, among other things, that a specified percentage of the Specified Unsecured Prepetition Debt has been amended such that its final maturity is not on or before December 11, 2020, does not provide for any payments before that date except for limited percentages in certain limited circumstances, it accrues interest, payable solely in kind, at a rate per annum reasonably satisfactory to the New Term Loan Agent and the required New Term Loan Lenders, and can be secured by a third lien on the Term Loan Priority Collateral, that is subject to an intercreditor agreement, among other things. Also on November 12, 2019, the Company entered into a non-binding Summary of Terms and Conditions for Forbearance Agreement and Eighth Amendment to Loan Agreement with the ABL Lenders and the ABL Agent (the “ABL Term Sheet”). Capitalized terms used below that are not otherwise defined have the meaning set forth in the ABL Agreement. The ABL Term Sheet contemplates the Company entering into an Eighth Amendment to the ABL Agreement no later than November 22, 2019, in order to, among other things: (1) establish a forbearance period during which the ABL Lenders would forbear the exercise of any rights or remedies with respect to the Existing Events of Default until a Termination Event (which would be the earliest of (a) January 31, 2020, (b) March 31, 2020 if a Specified Unsecured Prepetition Debt Satisfaction Event has occurred prior to January 31, 2020 (the earlier of (a) or (b), the “Outside Date”), (c) at the election of the ABL Agent, the occurrence of an event of default, other than the Existing Events of Default, (d) the expiration or termination of the forbearance period provided by the Term Loan Sheet described above, or (e) the occurrence of any other customary termination event); (2) the payment of a fee equal to 0.50% times the amount of the Commitments in effect as of the Closing Date under the ABL; (3) amend the definition of Applicable Margin so that it will no longer depend on the Fixed Charge Coverage Ratio and will instead be set at 300 bps for all Base Rate Loans and 400 bps for all LIBOR Loans; (4) require the delivery on a weekly basis of detailed 13-week budgets (each, a “Budget”); (5) amend the financial covenants, including the elimination of the Fixed Charge Coverage Ratio during the forbearance period, adding a covenant testing trailing twelve-month EBITDA on a monthly basis, in a manner consistent with the Fifth Amendment, replacing the existing clean-down covenant in Section 10.2.3 of the ABL Agreement with a clean-down covenant requiring the Loans be paid down to $10,000,000 at fiscal year end December 28, 2019; (6) limit the use of cash receipts to payment of Budget disbursements and not submit ABL borrowing requests in excess of the amount needed to fund the Budget; (7) require the Company to pursue a merger, sale, or other restructuring transaction that will cause the Company to repay the Term Loan Obligations in full on or prior to the Outside Date, subject to the satisfaction of various milestones and conditions; (8) provide full access rights to the ABL Agent, its counsel and its advisors; (9) extend the maturity date of the ABL 30 days prior to the extended maturity date of the New Term Loan Agreement described above (expected to be to October 11, 2020); (10) eliminate a number of the Company’s rights under the ABL Agreement, including but not limited to its right to consent to assignments, to make Permitted Acquisitions, and to make Specified Asset Dispositions; (11) amend the definitions of Availability Reserve and Borrowing Base to add an availability block equal to $15,000,000; and (12) provide for enhanced inspection rights for the ABL Agent. The foregoing descriptions of the Term Loan Term Sheet and the ABL Term Sheet are summaries and do not purport to be complete descriptions of the terms thereof. The closing of the Fifth Amendment and the Eighth Amendment are each subject to a number of conditions that the Company may not be able to satisfy, and do not represent binding commitments on the part of the New Term Loan Lenders or the ABL Lenders to enter into such amendments on these terms or at all. There is no assurance that the Company will enter into the Fifth Amendment or the Eighth Amendment before November 22, 2019 or at all, or if it does, that the Fifth Amendment and the Eighth Amendment will contain the terms set forth in the Term Loan Term Sheet and the ABL Term Sheet, respectively. In the event the Company is not able to enter into the Fifth Amendment and the Eighth Amendment in a timely manner and the New Term Loan Lenders and the ABL Lenders do not otherwise extend their forbearance, such lenders will be entitled to exercise their rights and remedies under the New Term Loan Agreement and the ABL Agreement, respectively, with respect to the Existing Events of Default.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 28, 2019
Text Block [Abstract]
Recent Accounting Pronouncements	In August 2018, the FASB issued ASU 2018-15, Intangibles – Goodwill and Other-Internal-Use 2018-15 internal-use

Change in Accounting Principl_3

Change in Accounting Principle - Revenue From Contracts With Customers (Tables)	9 Months Ended
	Sep. 28, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Schedule of Company's Disaggregated Revenues	The below table shows the Company’s disaggregated revenues for the three months and nine months ended September 28, 2019 and September 29, 2018. For the Three Months Ended For the Nine Months Ended September 28, 2019 September 29, 2018 September 28, 2019 September 29, 2018 Distribution revenues by product line: Supplies $ 122,303 $ 119,681 $ 253,007 $ 253,354 Furniture 97,960 99,646 174,797 175,951 Instruction & Intervention 19,955 21,993 45,089 48,851 AV Tech 3,962 3,680 12,133 12,046 Agendas 19,456 23,872 21,636 28,706 Freight Revenue 4,226 4,762 8,010 9,149 Customer Allowances / Discounts (2,472 ) (2,689 ) (7,354 ) (6,717 ) Total Distribution Segment $ 265,390 $ 270,945 $ 507,318 $ 521,340 Curriculum revenues by product line: Science $ 13,122 $ 19,335 $ 27,735 $ 37,499 Total Curriculum Segment $ 13,122 $ 19,335 $ 27,735 $ 37,499 Total revenues $ 278,512 $ 290,280 $ 535,053 $ 558,839

Change in Accounting Principl_4

Change in Accounting Principle - Leases (Table)	9 Months Ended
	Sep. 28, 2019
Text Block [Abstract]
Maturities of Operating Lease Liabilities	As of September 28, 2019, future maturities of operating lease liabilities were as follows (in thousands): Fiscal 2019 (3 months remaining) $ 1,619 Fiscal 2020 5,460 Fiscal 2021 2,572 Fiscal 2022 1,789 Fiscal 2023 1,789 Thereafter 70 Total lease payments 13,299 Present value adjustment (1,923 ) Operating lease liabilities 11,376
Future Minimum Lease Payments Under Noncancelable Operating Leases	As of December 29, 2018, the future minimum lease payments under operating leases for the Company’s fiscal years are as follows (in thousands): Fiscal 2019 $ 5,449 Fiscal 2020 4,744 Fiscal 2021 2,275 Fiscal 2022 1,606 Fiscal 2023 1,577 Thereafter 122 Total minimum lease payments $ 15,773

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 28, 2019
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 Average Shares Per Share Three months ended September 28, 2019: Basic EPS $ 17,864 7,025 $ 2.54 Effect of dilutive stock options — — Effect of dilutive restricted stock units — — Effect of dilutive derivatives — 1,257 Diluted EPS $ 17,864 8,282 $ 2.16 Three months ended September 29, 2018: Basic EPS $ 18,556 7,000 $ 2.65 Effect of dilutive stock options — — Effect of dilutive restricted stock units — 63 Basic and diluted EPS $ 18,556 7,063 $ 2.63 Income Weighted Per Nine months ended September 28, 2019: Basic EPS $ (12,967 ) 7,013 $ (1.85 ) Effect of dilutive stock options — — Effect of dilutive restricted stock units — — Effect of dilutive derivatives — — Basic and diluted EPS $ (12,967 ) 7,013 $ (1.85 ) Nine months ended September 29, 2018: Basic EPS $ (104 ) 7,000 $ (0.01 ) Effect of dilutive stock options — — Effect of dilutive restricted stock units — — Basic and diluted EPS $ (104 ) 7,000 $ (0.01 )

Share-Based Compensation Expe_2

Share-Based Compensation Expense (Tables)	9 Months Ended
	Sep. 28, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Option Transactions	A summary of option transactions for the nine months ended September 28, 2019 and September 29, 2018 were as follows: Options Outstanding Options Exercisable Options Weighted- Options Weighted- Balance at December 29, 2018 622 $ 18.57 428 $ 18.57 Granted — Exercised — Canceled (337 ) 18.57 Balance at September 28, 2019 285 $ 18.57 223 $ 18.57 Balance at December 30, 2017 721 $ 18.57 350 $ 18.57 Granted — Exercised — Canceled (77 ) 18.57 Balance at September 29, 2018 644 $ 18.57 405 $ 18.57
Schedule of Vesting Percentages of Restricted Stock Units	The percentage of RSUs that were scheduled to vest was 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 recognized for the three and nine month periods ended September 28, 2019 and September 29, 2018: For the Three Months Ended September 28, 2019 September 29, 2018 Gross Net Gross Net Stock Options $ 54 $ 54 $ (154 ) $ (116 ) SARs — — (99 ) (74 ) RSUs 64 64 234 176 Total stock-based compensation $ 118 $ (19 ) For the Nine Months Ended September 28, September 29, Gross Net Gross Net Stock Options $ 216 $ 216 $ 497 $ 373 SARs — — 32 24 RSUs (987 ) (987 ) 649 487 Total stock-based compensation $ (771 ) $ 1,178
Total Unrecognized Share-Based Compensation Expense	The total unrecognized share-based compensation expense as of September 28, 2019 and September 29, 2018 was as follows: September 28, 2019 September 29, 2018 Stock Options, net of actual forfeitures $ 463 $ 1,323 SARs — — RSUs 565 2,162

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 28, 2019
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: September 28, 2019 Gross Value Accumulated Net Book Amortizable intangible assets: Customer relationships (10-13 $ 13,294 $ (5,937 ) $ 7,357 Publishing rights (20 years) 4,000 (1,267 ) 2,733 Trademarks (20 years) 26,587 (7,883 ) 18,704 Developed technology (7 years) 6,600 (5,971 ) 629 Content (5 years) 4,400 (4,400 ) — Perpetual license agreements (5 years) 1,200 (1,200 ) — Favorable leasehold interests (10 years) 2,160 (1,368 ) 792 Total intangible assets $ 58,241 $ (28,026 ) $ 30,215 December 29, 2018 Gross Value Accumulated Net Book Amortizable intangible assets: Customer relationships (10-13 $ 13,294 $ (5,136 ) $ 8,158 Publishing rights (20 years) 4,000 (1,117 ) 2,883 Trademarks (20 years) 26,587 (6,612 ) 19,975 Developed technology (7 years) 6,600 (5,264 ) 1,336 Content (5 years) 4,400 (4,400 ) — Perpetual license agreements (5 years) 1,200 (1,200 ) — Favorable leasehold interests (10 years) 2,160 (1,206 ) 954 Total intangible assets $ 58,241 $ (24,935 ) $ 33,306 September 29, 2018 Gross Value Accumulated Net Book Amortizable intangible assets: Customer relationships (10-13 $ 13,294 $ (4,868 ) $ 8,426 Publishing rights (20 years) 4,000 (1,067 ) 2,933 Trademarks (20 years) 26,587 (6,280 ) 20,307 Developed technology (7 years) 6,600 (5,029 ) 1,571 Content (5 years) 4,400 (4,400 ) — Perpetual license agreements (5 years) 1,200 (1,200 ) — Favorable leasehold interests (10 years) 2,160 (1,152 ) 1,008 Total intangible assets $ 58,241 $ (23,996 ) $ 34,245
Intangible Asset Amortization Expense	Intangible asset amortization expense for each of the five succeeding fiscal years is expected to be as follows: Fiscal 2019 (3 months remaining) $ 934 Fiscal 2020 3,187 Fiscal 2021 2,794 Fiscal 2022 2,794 Fiscal 2023 2,668 Fiscal 2024 2,578
Changes to Goodwill	The table below shows the allocation of the recorded goodwill as of September 28, 2019 and September 29, 2018 for both the reporting units and reporting segments. Distribution Curriculum Total Goodwill $ — $ — $ — Balance at September 28, 2019 $ — $ — $ — Goodwill $ — $ 4,580 $ 4,580 Balance at December 29, 2018 $ — $ 4,580 $ 4,580 Goodwill $ 22,262 $ 4,580 $ 26,842 Balance at September 29, 2018 $ 22,262 $ 4,580 $ 26,842

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	9 Months Ended
	Sep. 28, 2019
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, plant and equipment consist of the following: September 28, 2019 December 29, 2018 September 29, 2018 Projects in progress $ 2,454 $ 3,768 $ 3,513 Buildings and leasehold improvements 2,907 2,876 2,971 Furniture, fixtures and other 75,908 68,285 67,015 Machinery and warehouse equipment 15,195 14,903 14,894 Total property, plant and equipment 96,464 89,832 88,393 Less: Accumulated depreciation (66,967 ) (57,930 ) (56,661 ) Net property, plant and equipment $ 29,497 $ 31,902 $ 31,732

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 28, 2019
Debt Disclosure [Abstract]
Long-Term Debt	Long-term debt consisted of the following: September 28, 2019 December 29, 2018 September 29, 2018 ABL Facility, maturing in 2022 $ 69,000 $ — $ 85,800 New Term Loan, maturing in 2022 108,417 111,725 111,725 Unamortized New Term Loan Debt Issuance Costs (5,122 ) (2,799 ) (2,702 ) Deferred Cash Payment Obligations, maturing in 2019 26,773 25,009 24,457 Total debt 199,068 133,935 219,280 Less: Current maturities (199,068 ) (30,352 ) (90,450 ) Total long-term debt $ — $ 103,583 $ 128,830

Changes in Accumulated Other _2

Changes in Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 28, 2019
Equity [Abstract]
Changes in Accumulated Other Comprehensive Income (Loss)	Changes in accumulated other comprehensive loss during the nine months ended September 28, 2019 and September 29, 2018 were as follows: Foreign Accumulated Other Comprehensive Income (Loss) at December 29, 2018 $ (2,079 ) Other comprehensive income (loss) before reclassifications 133 Accumulated Other Comprehensive Income (Loss) at March 30, 2019 $ (1,946 ) Other comprehensive income (loss) before reclassifications 125 Accumulated Other Comprehensive Income (Loss) at June 29, 2019 $ (1,821 ) Other comprehensive income (loss) before reclassifications (81 ) Accumulated Other Comprehensive Income (Loss) at September 28, 2019 $ (1,902 ) Foreign Accumulated Other Comprehensive Income (Loss) at December 30, 2017 $ (1,425 ) Other comprehensive income (loss) before reclassifications (236 ) Accumulated Other Comprehensive Income (Loss) at March 31, 2018 $ (1,661 ) Other comprehensive income (loss) before reclassifications (171 ) Accumulated Other Comprehensive Income (Loss) at June 30, 2018 $ (1,832 ) Other comprehensive income (loss) before reclassifications 112 Accumulated Other Comprehensive Income (Loss) at September 29, 2018 $ (1,720 )

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
	Sep. 28, 2019
Restructuring and Related Activities [Abstract]
Reconciliation of Accrued Restructuring Costs	In the three and nine months ended September 28, 2019 and September 29, 2018, the Company recorded restructuring costs associated with severance related to staffing 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 29, 2018 $ — $ — $ 1,133 $ 1,133 Amounts charged to expense — — 876 876 Payments — — (1,008 ) (1,008 ) Accrued Restructuring Costs at March 30, 2019 $ — $ — $ 1,001 $ 1,001 Amounts charged to expense — — 334 334 Payments — — (451 ) (451 ) Accrued Restructuring Costs at June 29, 2019 $ — $ — $ 884 $ 884 Amounts charged to expense — — 1,080 1,080 Payments — — (1,288 ) (1,288 ) Accrued Restructuring Costs at Se ptember 8 $ — $ — $ 676 $ 676 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 Amounts charged to expense — — 171 171 Payments — — (258 ) (258 ) Accrued Restructuring Costs at June 30, 2018 $ — $ — $ 85 $ 85 Amounts charged to expense — — 667 667 Payments — — (245 ) (245 ) Accrued Restructuring Costs at September 29, 2018 $ — $ — $ 507 $ 507

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 28, 2019
Segment Reporting [Abstract]
Segment Information	Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended September 28, 2019 September 29, 2018 September 28, 2019 September 29, 2018 Revenues: Distribution $ 265,390 $ 270,945 $ 507,318 $ 521,340 Curriculum 13,122 19,335 27,735 37,499 Total $ 278,512 $ 290,280 $ 535,053 $ 558,839 Gross Profit: Distribution $ 85,101 $ 86,451 $ 162,936 $ 171,197 Curriculum 7,466 11,053 15,112 21,172 Total $ 92,567 $ 97,504 $ 178,048 $ 192,369 Operating income and income (loss) before taxes: Operating income $ 22,471 $ 37,230 $ 3,479 $ 20,667 Interest expense and Change in fair value of warrant 5,579 4,157 16,247 11,351 $ 16,892 $ 33,073 $ (12,768 ) $ 9,316 September 28, 2019 December 29, 2018 September 29, 2018 Identifiable assets: Distribution $ 300,676 $ 227,744 $ 342,781 Curriculum 36,837 41,666 54,030 Corporate assets 16,736 1,266 10,205 Total $ 354,249 $ 270,676 $ 407,016 Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended September 28, 2019 September 29, 2018 September 28, 2019 September 29, 2018 Depreciation and amortization of intangible assets and development costs: Distribution $ 5,090 $ 4,953 $ 14,739 $ 15,697 Curriculum 685 764 1,849 2,100 Total $ 5,775 $ 5,717 $ 16,589 $ 17,797 Expenditures for property, plant and equipment, intangible and other assets and development costs: Distribution $ 2,607 $ 2,855 $ 8,931 $ 9,602 Curriculum 420 1,019 1,596 2,900 Total $ 3,027 $ 3,874 $ 10,527 $ 12,502
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 For the Nine Months Ended September 28, 2019 September 29, 2018 September 28, 2019 September 29, 2018 Distribution revenues by product line: Supplies $ 122,303 $ 119,681 $ 253,007 $ 253,354 Furniture 97,960 99,646 174,797 175,951 Instruction & Intervention 19,955 21,993 45,089 48,851 AV Tech 3,962 3,680 12,133 12,046 Agendas 19,456 23,872 21,636 28,706 Freight Revenue 4,226 4,762 8,010 9,149 Customer Allowances / Discounts (2,472 ) (2,689 ) (7,354 ) (6,717 ) Total Distribution Segment $ 265,390 $ 270,945 $ 507,318 $ 521,340 Curriculum revenues by product line: Science $ 13,122 $ 19,335 $ 27,735 $ 37,499 Total Curriculum Segment $ 13,122 $ 19,335 $ 27,735 $ 37,499 Total revenues $ 278,512 $ 290,280 $ 535,053 $ 558,839

Going Concern - Additional Info

Going Concern - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018	Sep. 29, 2018
Cash	$ 5,862	$ 1,030	$ 7,922
ABL Facility [Member]
line of credit additional capacity	$ 59,200

Change in Accounting Principl_5

Change in Accounting Principle - Revenue From Contracts With Customers - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 28, 2019	Sep. 28, 2019	Jun. 30, 2019	Dec. 29, 2018	Sep. 29, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Percentage of revenue from sale of products		98.00%
Contract liability	$ 7,589	$ 7,589		$ 5,641	$ 7,232
Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract asset	3,324	3,324	$ 8,649
Contract liability	7,589	7,589	$ 5,414
Revenues during the period	$ 984	$ 4,963

Change in Accounting Principl_6

Change in Accounting Principle - Revenue From Contracts With Customers - Schedule of Company's Disaggregated Revenues (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Disaggregation of Revenue [Line Items]
Revenues	$ 278,512	$ 290,280	$ 535,053	$ 558,839
Operating Segments
Disaggregation of Revenue [Line Items]
Revenues	278,512	290,280	535,053	558,839
Operating Segments | Distribution
Disaggregation of Revenue [Line Items]
Customer Allowances / Discounts	(2,472)	(2,689)	(7,354)	(6,717)
Revenues	265,390	270,945	507,318	521,340
Operating Segments | Curriculum
Disaggregation of Revenue [Line Items]
Revenues	13,122	19,335	27,735	37,499
Operating Segments | Supplies | Distribution
Disaggregation of Revenue [Line Items]
Revenues	122,303	119,681	253,007	253,354
Operating Segments | Furniture | Distribution
Disaggregation of Revenue [Line Items]
Revenues	97,960	99,646	174,797	175,951
Operating Segments | Instruction and Intervention | Distribution
Disaggregation of Revenue [Line Items]
Revenues	19,955	21,993	45,089	48,851
Operating Segments | AV Tech | Distribution
Disaggregation of Revenue [Line Items]
Revenues	3,962	3,680	12,133	12,046
Operating Segments | Agendas | Distribution
Disaggregation of Revenue [Line Items]
Revenues	19,456	23,872	21,636	28,706
Operating Segments | Freight Revenue | Distribution
Disaggregation of Revenue [Line Items]
Revenues	4,226	4,762	8,010	9,149
Operating Segments | Science | Curriculum
Disaggregation of Revenue [Line Items]
Revenues	$ 13,122	$ 19,335	$ 27,735	$ 37,499

Change in Accounting Principl_7

Change in Accounting Principle - Leases - Additional information (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 28, 2019	Sep. 28, 2019	Dec. 30, 2018
Incremental borrowing rate		10.50%
Debt instrument, libor rate		LIBOR as of December 30, 2018 of 2.5% plus the applicable
Term loan percentage	8.00%	8.00%
Operating lease remaining contractual term		4 years
Operating lease, weighted average remaining lease term	35 months	35 months
Operating lease option to extend lease		10 years
Operating lease, weighted average discount rate, percent	10.50%	10.50%
Operating lease payments	$ 1,617,000	$ 4,740,000
Finance lease liability	0	0
Operating lease right-of-use asset	11,275,000	11,275,000	$ 14,200,000
Current operating lease liability	5,039,000	5,039,000	5,100,000
Non current operating lease liability	6,337,000	6,337,000	$ 9,100,000
Selling, General and Administrative Expenses
Operating lease cost	1,936,000	5,334,000
Short-term lease cost	$ 0	$ 50,000

Change in Accounting Principl_8

Change in Accounting Principle - Leases - Maturities of Operating Lease Liabilities (Detail) $ in Thousands	Sep. 28, 2019USD ($)
Fiscal 2019 (3 months remaining)	$ 1,619
Fiscal 2020	5,460
Fiscal 2021	2,572
Fiscal 2022	1,789
Fiscal 2023	1,789
Thereafter	70
Total lease payments	13,299
Present value adjustment	(1,923)
Operating lease liabilities	$ 11,376

Change in Accounting Principl_9

Change in Accounting Principle - Leases - Future Minimum Lease Payments Under Operating Leases (Detail) $ in Thousands	Dec. 29, 2018USD ($)
Leases [Abstract]
Fiscal 2019	$ 5,449
Fiscal 2020	4,744
Fiscal 2021	2,275
Fiscal 2022	1,606
Fiscal 2023	1,577
Thereafter	122
Total minimum lease payments	$ 15,773

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 28, 2019	Dec. 29, 2018	Sep. 29, 2018
Income Taxes [Line Items]
Unrecognized income tax benefits, net of federal tax benefits	$ 1,043	$ 1,101	$ 569
Minimum
Income Taxes [Line Items]
Operating Loss Carried forward Term	20 years
State
Income Taxes [Line Items]
Net operating loss carryforwards	$ 16,696

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Warrant [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Anti-dilutive stock			1,257
Stock Options | Weighted Average
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Anti-dilutive stock	344	647	394	690
Restricted Stock Units
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Anti-dilutive stock	0		0
Restricted Stock Units | Weighted Average
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Anti-dilutive stock	93	285	111	232

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					9 Months Ended
	Sep. 30, 2019	Sep. 28, 2019	Jun. 29, 2019	Mar. 30, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Components Of Basic And Diluted Earning Per Share [Line Items]
Income/(Loss) (Numerator), Basic EPS		$ 17,864			$ 18,556	$ (12,967)	$ (104)
Income/(Loss) (Numerator), Diluted EPS		$ 17,864	$ (5,856)	$ (24,975)	$ 18,556	$ (12,967)	$ (104)
Weighted Average Shares (Denominator), Basic EPS		7,025			7,000	7,013	7,000
Weighted Average Shares (Denominator), Diluted EPS		8,282			7,063	7,013	7,000
Per Share Amount, Basic EPS		$ 2.54			$ 2.65	$ (1.85)	$ (0.01)
Per Share Amount, Diluted EPS		$ 2.16			$ 2.63	$ (1.85)	$ (0.01)
Effect of dilutive derivatives, Weighted Average Shares (Denominator)	1,257
Restricted Stock Units
Components Of Basic And Diluted Earning Per Share [Line Items]
Effect of dilutive stock options and restricted stock units, Weighted Average Shares (Denominator)					63

Share-Based Compensation Expe_3

Share-Based Compensation Expense - Additional Information (Detail) - USD ($)	Sep. 24, 2019	Sep. 13, 2019	Sep. 13, 2019	Jun. 06, 2019	Mar. 15, 2019	Feb. 01, 2019	Jun. 18, 2018	Jun. 12, 2018	Jan. 17, 2018	Mar. 23, 2016	Sep. 28, 2015	May 28, 2014	Sep. 28, 2019	May 29, 2019	Sep. 28, 2019	Sep. 29, 2018	Jun. 30, 2018	Sep. 28, 2019	Sep. 29, 2018	Jun. 18, 2019	Dec. 29, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted															0			0
Stock based compensation expense															$ 118,000	$ (19,000)		$ (771,000)	$ 1,178,000
Weighted average life remaining of the stock options outstanding															6 years 1 month 6 days				6 years 7 months 6 days
Vesting threshold consecutive trading days																		15 days
Awards outstanding		35,000	35,000
Number of RSUs cancelled															0			187,000
Number of Options Cancelled																		337,000	77,000
Number of options cancelled						249,000
Common stock issued													7,025,219		7,025,219	7,000,000		7,025,219	7,000,000		7,000,000
Management
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock issued		10,000	10,000
Number of shares to satisfy tax withholding					5,000
2014 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant								700,000
2014 Incentive Plan | Share Based Compensation Award, Tranche One | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volume weighted average price										$ 15.43
2014 Incentive Plan | Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock issued																				15,000
Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense													$ 99,000			$ (99,000)			$ 32,000
Awards granted									39,000		39,000	39,000
Awards granted, fair value												$ 18.57
Awards outstanding													154,000		154,000			154,000
Awards exercised																	39,000
Stock Appreciation Rights (SARs) | Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense																	$ 31,000
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense															$ 64,000	234,000		$ (987,000)	649,000
Fair value of RSUs granted										$ 11.55
Number of RSUs cancelled						114,000
Number of Options Cancelled															72,000			337,000
Restricted Stock Units | 2014 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting threshold consecutive trading days										15 days
Awards outstanding													23,000		23,000			23,000			94,000
Number of RSUs cancelled			7			49,000
Remaining RSUs vested					15,000
Restricted Stock Units | 2014 Incentive Plan | Management
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted				45,000			109,000			196,000
Fair value of RSUs granted				$ 5.55			$ 19.38
Number of RSUs cancelled										23,000
Restricted Stock Units | 2014 Incentive Plan | Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted	4,000			19,000	3,000		15,000
Fair value of RSUs granted	$ 2			$ 5.55	$ 6.25		$ 19.38
Awards outstanding	4,000				3,000								15,000		15,000			15,000
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense															$ 54,000	$ (154,000)		$ 216,000	$ 497,000
Number of options cancelled		72,000												16,000

Share-Based Compensation Expe_4

Share-Based Compensation Expense - Summary of Option Transactions (Detail) - $ / shares shares in Thousands	9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Dec. 29, 2018	Dec. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Options Outstanding, Options, Beginning Balance	622	721
Options Outstanding, Options, Canceled	(337)	(77)
Options Outstanding, Options, Ending Balance	285	644
Options Outstanding, Weighted-Average Exercise Price, Beginning Balance	$ 18.57	$ 18.57
Options Outstanding, Weighted-Average Exercise Price, Canceled	18.57	18.57
Options Outstanding, Weighted-Average Exercise Price, Ending Balance	$ 18.57	$ 18.57
Options Exercisable, Options	223	405	428	350
Options Exercisable, Weighted-Average Exercise Price	$ 18.57	$ 18.57	$ 18.57	$ 18.57

Share-Based Compensation Expe_5

Share-Based Compensation Expense - Schedule of Vesting Percentages of Restricted Stock Units (Detail) - 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%
Volume weighted average price	$ 21.14

Share-Based Compensation Expe_6

Share-Based Compensation Expense - Share-Based Compensation Expense Recognized (Detail) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Gross stock-based compensation		$ 118	$ (19)	$ (771)	$ 1,178
Total stock-based compensation, Net of Tax			176		487
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Gross stock-based compensation		54	(154)	216	497
Total stock-based compensation, Net of Tax		54	(116)	216	373
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Gross stock-based compensation		64	234	(987)	649
Total stock-based compensation, Net of Tax		$ 64		$ (987)
Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Gross stock-based compensation	$ 99		(99)		32
Total stock-based compensation, Net of Tax			$ (74)		$ 24

Share-Based Compensation Expe_7

Share-Based Compensation Expense - Total Unrecognized Share-Based Compensation Expense (Detail) - USD ($) $ in Thousands	Sep. 28, 2019	Sep. 29, 2018
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized share-based compensation expense	$ 463	$ 1,323
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized share-based compensation expense	565	2,162
Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized share-based compensation expense		$ 0

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 28, 2019	Mar. 30, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Goodwill And Other Intangible Assets [Line Items]
Weightage given to income approach				90.00%
Weightage given to market approach				10.00%
Impairment charge	$ 4,580			$ 4,863
Impairment of Long Lived Asset				0
Trade Names
Goodwill And Other Intangible Assets [Line Items]
Impairment charge		$ 283
Science
Goodwill And Other Intangible Assets [Line Items]
Impairment of goodwill				4,600
Selling, General and Administrative Expenses
Goodwill And Other Intangible Assets [Line Items]
Intangible assets amortization expense reflected in selling, general and administrative expense	$ 935		$ 939	$ 2,808	$ 2,918

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Intangible Assets, Excluding Goodwill (Detail) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018	Sep. 29, 2018
Finite And Indefinite Lived Intangible Assets [Line Items]
Amortizable intangible assets, Gross Value	$ 58,241	$ 58,241	$ 58,241
Amortizable intangible assets, Accumulated Amortization	(28,026)	(24,935)	(23,996)
Total amortizable intangible assets, Net Book Value	30,215	33,306	34,245
Customer Relationships
Finite And Indefinite Lived Intangible Assets [Line Items]
Amortizable intangible assets, Gross Value	13,294	13,294	13,294
Amortizable intangible assets, Accumulated Amortization	(5,937)	(5,136)	(4,868)
Total amortizable intangible assets, Net Book Value	7,357	8,158	8,426
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	(1,267)	(1,117)	(1,067)
Total amortizable intangible assets, Net Book Value	2,733	2,883	2,933
Trademarks
Finite And Indefinite Lived Intangible Assets [Line Items]
Amortizable intangible assets, Gross Value	26,587	26,587	26,587
Amortizable intangible assets, Accumulated Amortization	(7,883)	(6,612)	(6,280)
Total amortizable intangible assets, Net Book Value	18,704	19,975	20,307
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	(5,971)	(5,264)	(5,029)
Total amortizable intangible assets, Net Book Value	629	1,336	1,571
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	(1,200)	(1,200)	(1,200)
Total amortizable intangible assets, Net Book Value			0
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	(1,368)	(1,206)	(1,152)
Total amortizable intangible assets, Net Book Value	$ 792	$ 954	$ 1,008

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Intangible Asset Amortization Expense (Detail) $ in Thousands	Sep. 28, 2019USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Fiscal 2019 (3 months remaining)	$ 934
Fiscal 2020	3,187
Fiscal 2021	2,794
Fiscal 2022	2,794
Fiscal 2023	2,668
Fiscal 2024	$ 2,578

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets - Changes to Goodwill (Detail) - USD ($) $ in Thousands	Dec. 29, 2018	Sep. 29, 2018
Goodwill And Other Intangible Assets [Line Items]
Goodwill	$ 4,580	$ 26,842
Goodwill, Total	4,580	26,842
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	4,580
Goodwill, Total	$ 4,580	$ 4,580

Property, Plant and Equipment -

Property, Plant and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Depreciation expense	$ 3,671	$ 10,310	$ 3,275	$ 10,689
Selling, General and Administrative Expenses
Depreciation expense	3,620	51	10,155	128
Cost of Revenue
Depreciation expense	$ 51	$ 3,224	$ 155	$ 10,561

Property, Plant and Equipment_2

Property, Plant and Equipment - Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018	Sep. 29, 2018
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 96,464	$ 89,832	$ 88,393
Less: Accumulated depreciation	(66,967)	(57,930)	(56,661)
Net property, plant and equipment	29,497	31,902	31,732
Projects in Progress
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	2,454	3,768	3,513
Building and Leasehold Improvements
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	2,907	2,876	2,971
Furniture, Fixtures and Other
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	75,908	68,285	67,015
Machinery and Warehouse Equipment
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 15,195	$ 14,903	$ 14,894

Debt - Additional Information (

Debt - Additional Information (Detail)	Nov. 22, 2019USD ($)	Mar. 31, 2019	Mar. 13, 2019USD ($)	Nov. 07, 2018	Aug. 09, 2018	Apr. 07, 2017USD ($)	Aug. 07, 2015USD ($)	Nov. 30, 2019USD ($)$ / shares	Sep. 28, 2019USD ($)$ / shares	Jun. 11, 2013USD ($)	Dec. 28, 2019USD ($)	Sep. 30, 2019USD ($)	Sep. 28, 2019USD ($)$ / shares	Jun. 29, 2019USD ($)	Mar. 30, 2019USD ($)	Sep. 29, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 28, 2019USD ($)$ / shares	Jun. 30, 2017	Sep. 28, 2019USD ($)$ / shares	Sep. 29, 2018USD ($)	Dec. 28, 2019USD ($)	Jan. 01, 2020USD ($)	Dec. 29, 2018USD ($)	Dec. 26, 2015	Jul. 25, 2015USD ($)
Debt Instrument [Line Items]
Increase in borrowing base as percentage of eligible accounts receivable						5.00%
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.
Change in fair value of interest rate swap													$ 238,000	$ (1,320,000)						$ 1,320,000
Term Loan Maturity Date								Nov. 11, 2020
Long-term debt, current maturities									$ 199,068,000				199,068,000			$ 90,450,000		$ 199,068,000		199,068,000	$ 90,450,000			$ 30,352,000
Total debt									$ 199,068,000				$ 199,068,000			$ 219,280,000		$ 199,068,000		$ 199,068,000	$ 219,280,000			133,935,000
Change Of Control Description					The Fourth Amendment deletes the reference to “35%” in the “Change of Control” definition and inserts “50%” in its place.
Warrants purchase price per share | $ / shares									$ 0.001				$ 0.001					$ 0.001		$ 0.001
Common stock outstanding percentage									18.00%
Earnings Before Interest Taxes Depreciation and Amortization									$ 42,000,000
Fair value of derivative									2,548,000				$ 2,548,000					$ 2,548,000		$ 2,548,000
Long Term Liabilities [Member]
Debt Instrument [Line Items]
Derivative Liability, Noncurrent									$ 1,228,000				$ 1,228,000					$ 1,228,000		$ 1,228,000
Subsequent Event [Member]
Debt Instrument [Line Items]
Paid-in-kind interest rate								2.00%
Junior capital proceeds											$ 25,000,000
Junior Capital Raise Event [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Junior capital proceeds											0											$ 0
Warrant [Member]
Debt Instrument [Line Items]
Warrants purchase price per share | $ / shares									$ 0.001				$ 0.001					$ 0.001		$ 0.001
Amortization Of financing costs													$ 0					$ 0
Warrant [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Warrants purchase price per share | $ / shares								$ 0.01
Scenario, Forecast
Debt Instrument [Line Items]
Term Loan draw closing amount																						10,000,000
Capital expenditures											10,000,000	$ 12,500,000
New Term Loan
Debt Instrument [Line Items]
Effective interest rate													13.30%			8.90%				12.90%	8.70%
Interest on borrowings													$ 3,161,000			$ 2,362,000				$ 9,566,000	$ 7,102,000
Amortization of loan origination fees													488,000			183,000				1,161,000	541,000
Debt instrument, face amount						$ 140,000,000
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
Long-term debt, outstanding									$ 108,417,000				108,417,000			111,725,000		108,417,000		108,417,000	111,725,000			111,725,000
Long-term debt, current maturities																4,650,000					4,650,000
Net Senior Leverage Ratio				3.75
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]
Debt Instrument, Redemption Price, Percentage		1.25%																	0.625%
Deferred Cash Payment Obligations
Debt Instrument [Line Items]
Long-term debt, outstanding									26,773,000				26,773,000			$ 24,457,000		26,773,000		26,773,000	$ 24,457,000			$ 25,009,000
Total debt									3,094,000				3,094,000					3,094,000		3,094,000
Accrued interest expense									11,584,000				11,584,000					11,584,000		11,584,000
Asset Based Loan
Debt Instrument [Line Items]
Aggregate outstanding revolving loans			$ 12,500,000
Subordinated Debt [Member] | Scenario, Forecast
Debt Instrument [Line Items]
Aggregate Principal Amount											$ 30,000,000											$ 30,000,000
London Interbank Offered Rate (LIBOR) | Subsequent Event [Member]
Debt Instrument [Line Items]
Applicable margin								8.00%
Interest Rate Swap
Debt Instrument [Line Items]
Variable rate per annum on notional amount																									1.00%
Fair Value, Inputs, Level 3
Debt Instrument [Line Items]
Fair value of Warrants									2,425,000				2,425,000					2,425,000		2,425,000
Fair Value, Inputs, Level 3 | Deferred Cash Payment Obligations
Debt Instrument [Line Items]
Deferred cash payment obligations									$ 26,674,000				$ 26,674,000					26,674,000		$ 26,674,000
Term Loan
Debt Instrument [Line Items]
Repayment of term loan principal balance including accrued interest															$ 951,000
Net senior leverage ratio of term loan description									net senior leverage ratio for the twelve consecutive fiscal month period is greater than or equal to 5.00:1.0, 2%, (y) if the financial statements delivered pursuant to the New Term Loan Agreement with respect to such fiscal month demonstrate that the net senior leverage ratio for the twelve consecutive fiscal month period is greater than or equal to 4.2:1.0 but less than 5.00:1.0, 1% and (z) if the financial statements delivered pursuant to the New Term Loan Agreement with respect to such fiscal month demonstrate that the net senior leverage ratio for the twelve consecutive fiscal month period is less than 4.20:1.0, 0%.
Term Loan | Warrant [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Warrants purchase price per share | $ / shares								$ 0.01
Common stock outstanding percentage								18.00%
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													5.00%			4.80%				5.80%	5.50%
Interest on borrowings													$ 948,000			$ 932,000				$ 1,877,000	$ 1,470,000
Amortization of loan origination fees													118,000			104,000				371,000	312,000
Commitment fees on unborrowed funds													24,000			28,000					209,000
ABL Facility outstanding									$ 183,000				183,000			$ 85,800,000		183,000		183,000	$ 85,800,000
ABL Facility | Subsequent Event [Member]
Debt Instrument [Line Items]
Credit Agreement, borrowing capacity	$ 15,000,000
ABL Facility | Scenario, Forecast
Debt Instrument [Line Items]
Total debt																							$ 10,000,000
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 | Federal Funds Rate
Debt Instrument [Line Items]
Applicable margin										0.50%
ABL Facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Applicable margin										1.00%
ABL Facility | London Interbank Offered Rate (LIBOR) | Subsequent Event [Member]
Debt Instrument [Line Items]
Applicable margin	4.00%
ABL Facility | Fair Value, Inputs, Level 3
Debt Instrument [Line Items]
Fair value of outstanding amount									$ 69,000,000				$ 69,000,000					$ 69,000,000		$ 69,000,000
ABL Facility | Term Loan | Subsequent Event [Member]
Debt Instrument [Line Items]
Credit Agreement, borrowing capacity								$ 12,500,000
General Unsecured Creditors | Deferred Cash Payment Obligations
Debt Instrument [Line Items]
2013 Reorganization Plan percentage of deferred cash payment									20.00%				20.00%					20.00%		20.00%
Paid-in-kind interest rate															5.00%
Total debt									$ 26,773,000				$ 26,773,000					$ 26,773,000		$ 26,773,000
Unsecured Trade Creditors | Deferred Cash Payment Obligations
Debt Instrument [Line Items]
2013 Reorganization Plan percentage of deferred cash payment									45.00%				45.00%					45.00%		45.00%
Paid-in-kind interest rate													10.00%
Total debt									$ 12,095,000				$ 12,095,000					$ 12,095,000		$ 12,095,000

Debt - Long-Term Debt (Detail)

Debt - Long-Term Debt (Detail) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018	Sep. 29, 2018
Debt Instrument [Line Items]
Total debt	$ 199,068	$ 133,935	$ 219,280
Less: Current maturities	(199,068)	(30,352)	(90,450)
Total long-term debt		103,583	128,830
ABL Facility [Member]
Debt Instrument [Line Items]
Total debt, gross	69,000		85,800
New Term Loan
Debt Instrument [Line Items]
Total debt, gross	108,417	111,725	111,725
Unamortized Term Loan Debt Issuance Costs	(5,122)	(2,799)	(2,702)
Less: Current maturities			(4,650)
Deferred Cash Payment Obligations
Debt Instrument [Line Items]
Total debt, gross	26,773	$ 25,009	$ 24,457
Total debt	$ 3,094

Changes in Accumulated Other _3

Changes in Accumulated Other Comprehensive Income (Loss) - Changes in Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Sep. 28, 2019	Jun. 29, 2019	Mar. 30, 2019	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ 35,867	$ 41,361	$ 67,363			$ 107,491
Ending balance	53,768	35,867	41,361	$ 105,515
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(1,821)	(1,946)	(2,079)	(1,832)	$ (1,661)	(1,425)
Other comprehensive income (loss) before reclassifications	(81)	125	133	112	(171)	(236)
Ending balance	$ (1,902)	$ (1,821)	$ (1,946)	$ (1,720)	$ (1,832)	$ (1,661)

Restructuring - Reconciliation

Restructuring - Reconciliation of Accrued Restructuring Costs (Detail) - USD ($) $ in Thousands	3 Months Ended
	Sep. 28, 2019	Jun. 29, 2019	Mar. 30, 2019	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018
Restructuring Cost and Reserve [Line Items]
Accrued Restructuring Costs, beginning balance	$ 884	$ 1,001	$ 1,133	$ 85	$ 172	$ 50
Amounts charged to expense	1,080	334	876	667	171	311
Payments	(1,288)	(451)	(1,008)	(245)	(258)	(189)
Accrued Restructuring Costs, ending balance	676	884	1,001	507	85	172
Corporate [Member]
Restructuring Cost and Reserve [Line Items]
Accrued Restructuring Costs, beginning balance	884	1,001	1,133	85	172	50
Amounts charged to expense	1,080	334	876	667	171	311
Payments	(1,288)	(451)	(1,008)	(245)	(258)	(189)
Accrued Restructuring Costs, ending balance	$ 676	$ 884	$ 1,001	$ 507	$ 85	$ 172

Segment Information - Additiona

Segment Information - Additional Information (Detail)	9 Months Ended
	Sep. 28, 2019Segment
Segment Reporting Information [Line Items]
Number of operating segments	2

Segment Information - Segment I

Segment Information - Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018	Dec. 29, 2018
Revenues:
Revenues	$ 278,512	$ 290,280	$ 535,053	$ 558,839
Gross Profit:
Gross profit	92,567	97,504	178,048	192,369
Operating income and income (loss) before taxes:
Operating income	22,471	37,230	3,479	20,667
Interest expense and Change in fair value of derivative	5,579	4,157	16,247	11,351
Income (loss) before provision for or benefit from income taxes	16,892	33,073	(12,768)	9,316
Identifiable assets:
Identifiable assets	354,249	407,016	354,249	407,016	$ 270,676
Operating Segments
Revenues:
Revenues	278,512	290,280	535,053	558,839
Gross Profit:
Gross profit	92,567	97,504	178,048	192,369
Depreciation and amortization of intangible assets and development costs:
Total Depreciation and amortization of intangible assets and development costs	5,775	5,717	16,589	17,797
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	3,027	3,874	10,527	12,502
Operating Segments | Distribution
Revenues:
Revenues	265,390	270,945	507,318	521,340
Gross Profit:
Gross profit	85,101	86,451	162,936	171,197
Identifiable assets:
Identifiable assets	300,676	342,781	300,676	342,781	227,744
Depreciation and amortization of intangible assets and development costs:
Total Depreciation and amortization of intangible assets and development costs	5,090	4,953	14,739	15,697
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	2,607	2,855	8,931	9,602
Operating Segments | Curriculum
Revenues:
Revenues	13,122	19,335	27,735	37,499
Gross Profit:
Gross profit	7,466	11,053	15,112	21,172
Identifiable assets:
Identifiable assets	36,837	54,030	36,837	54,030	41,666
Depreciation and amortization of intangible assets and development costs:
Total Depreciation and amortization of intangible assets and development costs	685	764	1,849	2,100
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	420	1,019	1,596	2,900
Corporate Assets
Identifiable assets:
Identifiable assets	$ 16,736	$ 10,205	$ 16,736	$ 10,205	$ 1,266

Segment Information - Revenues

Segment Information - Revenues by Each Major Product Line (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Revenue from External Customer [Line Items]
Revenues	$ 278,512	$ 290,280	$ 535,053	$ 558,839
Operating Segments
Revenue from External Customer [Line Items]
Revenues	278,512	290,280	535,053	558,839
Operating Segments | Distribution
Revenue from External Customer [Line Items]
Revenues	265,390	270,945	507,318	521,340
Customer Allowances / Discounts	(2,472)	(2,689)	(7,354)	(6,717)
Operating Segments | Distribution | Supplies
Revenue from External Customer [Line Items]
Revenues	122,303	119,681	253,007	253,354
Operating Segments | Distribution | Furniture
Revenue from External Customer [Line Items]
Revenues	97,960	99,646	174,797	175,951
Operating Segments | Distribution | Instruction and Intervention
Revenue from External Customer [Line Items]
Revenues	19,955	21,993	45,089	48,851
Operating Segments | Distribution | AV Tech
Revenue from External Customer [Line Items]
Revenues	3,962	3,680	12,133	12,046
Operating Segments | Distribution | Agendas
Revenue from External Customer [Line Items]
Revenues	19,456	23,872	21,636	28,706
Operating Segments | Distribution | Freight Revenue
Revenue from External Customer [Line Items]
Revenues	4,226	4,762	8,010	9,149
Operating Segments | Curriculum
Revenue from External Customer [Line Items]
Revenues	13,122	19,335	27,735	37,499
Operating Segments | Curriculum | Science
Revenue from External Customer [Line Items]
Revenues	$ 13,122	$ 19,335	$ 27,735	$ 37,499

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($)	Feb. 01, 2020	Nov. 22, 2019	Jan. 31, 2020	Nov. 30, 2019	Sep. 28, 2019	Jun. 11, 2013	Jan. 01, 2020	Dec. 29, 2018	Sep. 29, 2018
Subsequent Event [Line Items]
Common stock outstanding percentage					18.00%
Warrants purchase price per share | $ / shares					$ 0.001
Default Interest Rate					8.00%
Term Loan Maturity Date				Nov. 11, 2020
Long Term Debt Outsatnding					$ 199,068,000			$ 133,935,000	$ 219,280,000
Warrant [Member]
Subsequent Event [Line Items]
Warrants purchase price per share | $ / shares					$ 0.001
Scenario, Forecast [Member] | Warrant [Member]
Subsequent Event [Line Items]
Warrants Percentage	75.00%		50.00%
ABL Facility [Member] | London Interbank Offered Rate (LIBOR)
Subsequent Event [Line Items]
Prime Rate						1.00%
ABL Facility [Member] | Scenario, Forecast [Member]
Subsequent Event [Line Items]
Long Term Debt Outsatnding							$ 10,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Paid-in-kind				2.00%
Subsequent Event [Member] | Prime rate [Member]
Subsequent Event [Line Items]
Prime Rate				7.00%
Subsequent Event [Member] | London Interbank Offered Rate (LIBOR)
Subsequent Event [Line Items]
Prime Rate				8.00%
Subsequent Event [Member] | Term Loan
Subsequent Event [Line Items]
Debt Instrument, Fee Amount				$ 3,500,000
Default Interest Rate				1.00%
Debt Instrument Closing Fee Amount				$ 6,000,000
Subsequent Event [Member] | Term Loan | Minimum [Member]
Subsequent Event [Line Items]
Debt Instrument Closing Fee Amount				$ 1,250,000
Subsequent Event [Member] | Warrant [Member]
Subsequent Event [Line Items]
Warrants purchase price per share | $ / shares				$ 0.01
Subsequent Event [Member] | Warrant [Member] | Term Loan
Subsequent Event [Line Items]
Common stock outstanding percentage				18.00%
Warrants purchase price per share | $ / shares				$ 0.01
Subsequent Event [Member] | ABL Facility [Member]
Subsequent Event [Line Items]
Maximum Availability Loan		$ 15,000,000
Commitment Fee Percentage		0.50%
Subsequent Event [Member] | ABL Facility [Member] | London Interbank Offered Rate (LIBOR)
Subsequent Event [Line Items]
Prime Rate		4.00%
Subsequent Event [Member] | ABL Facility [Member] | Base Rate [Member]
Subsequent Event [Line Items]
Prime Rate		3.00%
Subsequent Event [Member] | ABL Facility [Member] | Term Loan
Subsequent Event [Line Items]
Maximum Availability Loan				$ 12,500,000