Lee Enterprises (LEE) 10-K 10 Dec 21 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 26, 2021	Nov. 30, 2021	Mar. 31, 2021
Document Information [Line Items]
Entity Central Index Key	0000058361
Entity Registrant Name	LEE ENTERPRISES, INC
Amendment Flag	false
Current Fiscal Year End Date	--09-26
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Document Type	10-K
Document Annual Report	true
Document Period End Date	Sep. 26, 2021
Document Transition Report	false
Entity File Number	1-6227
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	42-0823980
Entity Address, Address Line One	4600 E 53rd Street
Entity Address, City or Town	Davenport
Entity Address, State or Province	IA
Entity Address, Postal Zip Code	52807
City Area Code	563
Local Phone Number	383-2100
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 141,804,818
Entity Common Stock, Shares Outstanding		5,889,159
Preferred Share Purchase Rights [Member]
Document Information [Line Items]
Title of 12(b) Security	Preferred Share Purchase Rights
Trading Symbol	LEE
Security Exchange Name	NASDAQ
Common Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	Common Stock - $0.01 par value
Trading Symbol	LEE
Security Exchange Name	NASDAQ

Consolidated Statements of Inco

Consolidated Statements of Income (Loss) and Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Operating revenue:
Total operating revenue	$ 794,649	$ 618,004	$ 509,854
Operating expenses:
Compensation	330,896	243,023	182,869
Newsprint and ink	29,775	24,243	22,237
Other operating expenses	325,597	259,382	193,709
Depreciation and amortization	42,841	36,133	29,332
Assets loss (gain) on sales, impairments and other	8,214	(5,403)	2,464
Restructuring costs and other	7,182	13,751	11,635
Total operating expenses	744,505	571,129	442,246
Equity in earnings of associated companies	6,412	3,403	7,121
Operating income	56,556	50,278	74,729
Non-operating income (expense):
Interest expense	(44,773)	(47,743)	(47,488)
Debt financing and administrative costs	0	(11,966)	(7,214)
Curtailment gain	23,830	0	0
Pension withdrawal cost	(12,862)	0	0
Other, net	9,296	12,274	3,813
Total non-operating expense, net	(24,509)	(47,435)	(50,889)
Income before income taxes	32,047	2,843	23,840
Income tax expense	7,215	4,104	7,931
Net income (loss)	24,832	(1,261)	15,909
Net income attributable to non-controlling interests	(2,047)	(1,845)	(1,641)
Income (loss) attributable to Lee Enterprises, Incorporated	22,785	(3,106)	14,268
Other comprehensive income (loss), net of income taxes	62,237	9,064	(17,368)
Comprehensive income (loss) attributable to Lee Enterprises, Incorporated	$ 85,022	$ 5,958	$ (3,100)
Earnings per common share:
Basic: (in dollars per share)	$ 3.99	$ (0.55)	$ 2.57
Diluted: (in dollars per share)	$ 3.91	$ (0.55)	$ 2.51
Advertising and Marketing Services [Member]
Operating revenue:
Total operating revenue	$ 369,283	$ 289,655	$ 265,933
Subscription and Circulation [Member]
Operating revenue:
Total operating revenue	357,713	268,285	187,443
Product and Service, Other [Member]
Operating revenue:
Total operating revenue	$ 67,653	$ 60,064	$ 56,478

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 26, 2021	Sep. 27, 2020
Current assets:
Cash and cash equivalents	$ 26,112,000	$ 33,733,000
Accounts receivable, less allowance for credit losses: 2021 $6,574; 2020 $13,431	65,070,000	52,598,000
Inventories	6,297,000	7,534,000
Prepaids and other	11,320,000	14,888,000
Total current assets	108,799,000	108,753,000
Investments:
Associated companies	26,682,000	27,624,000
Other	6,065,000	6,255,000
Total investments	32,747,000	33,879,000
Property and equipment:
Land and improvements	16,576,000	18,711,000
Buildings and improvements	106,890,000	128,475,000
Equipment	228,817,000	245,117,000
Construction in process	2,813,000	2,323,000
Property, Plant and Equipment, Gross, Ending Balance	355,096,000	394,626,000
Less accumulated depreciation	271,830,000	289,017,000
Property and equipment, net	83,266,000	105,609,000
Operating lease right-of-use assets	65,682,000	70,933,000
Goodwill	330,204,000	328,445,000
Other intangible assets, net	156,671,000	182,680,000
Other	13,632,000	13,699,000
Total assets	843,551,000	864,057,000
Current liabilities:
Current portion of lease liabilities	8,612,000	8,577,000
Current maturities of long-term debt	6,112,000	13,733,000
Accounts payable	20,420,000	17,163,000
Compensation and other accrued liabilities	45,076,000	44,278,000
Unearned revenue	61,404,000	60,271,000
Total current liabilities	141,624,000	144,022,000
Long-term debt, net of current maturities	476,504,000	524,557,000
Operating lease liabilities	57,683,000	62,374,000
Pension obligations	22,444,000	75,656,000
Postretirement and postemployment benefit obligations	11,008,000	39,543,000
Deferred income taxes	40,295,000	15,208,000
Income taxes payable	9,174,000	18,048,000
Warrants and other	28,121,000	14,282,000
Total liabilities	786,853,000	893,690,000
Stockholders' equity (deficit):
Serial convertible preferred stock, no par value; authorized 500 shares; none issued	0	0
Additional paid-in capital	258,063,000	256,957,000
Accumulated deficit	(245,744,000)	(268,529,000)
Accumulated other comprehensive income (loss)	42,187,000	(20,050,000)
Total stockholders' equity (deficit)	54,565,000	(31,564,000)
Non-controlling interests	2,133,000	1,931,000
Total Equity (deficit)	56,698,000	(29,633,000)
Total liabilities and equity (deficit)	843,551,000	864,057,000
Pension Plan [Member]
Property and equipment:
Retirement plan assets, net	35,855,000	4,147,000
Postretirement Health Coverage [Member]
Property and equipment:
Retirement plan assets, net	16,695,000	15,912,000
Common Class A [Member]
Stockholders' equity (deficit):
Common Stock, authorized 12,000 shares; issued and outstanding:	59,000	58,000
Common Class B [Member]
Stockholders' equity (deficit):
Common Stock, authorized 12,000 shares; issued and outstanding:	$ 0	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) shares in Thousands	Sep. 26, 2021	Sep. 27, 2020
Accounts receivable, allowance for doubtful accounts	$ 6,574,000	$ 13,431,000
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authoritzed (in shares)	500	500
Preferred stock, shares issued (in shares)	0	0
Common Class A [Member]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	12,000	12,000
Common stock, shares issued (in shares)	5,889	5,835
Common stock, shares outstanding (in shares)	5,889	5,835
Common Class B [Member]
Common stock, par value (in dollars per share)	$ 2	$ 2
Common stock, shares authorized (in shares)	3,000	3,000
Common stock, shares issued (in shares)	0	0

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Retained Earnings Including Noncontrolling Interests [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Sep. 30, 2018	$ 57	$ 254,037	$ (279,691)		$ (11,746)
Balance (in shares) at Sep. 30, 2018	5,714
Shares issued	$ 1	(75)
Shares issued (in shares)	51
Stock compensation		2,040
Net Income (loss)				$ 15,909		$ 15,909
Net income attributable to non-controlling interests			(1,641)			1,641
Change in pension and postretirement benefits					(24,667)
Deferred income taxes, net					7,299
Balance at Sep. 29, 2019	$ 58	256,002	(265,423)		(29,114)	$ (38,477)
Balance (in shares) at Sep. 29, 2019	5,765					5,765
Shares issued	$ 0	(87)
Shares issued (in shares)	70
Stock compensation		1,042
Net Income (loss)				(1,261)		$ (1,261)
Net income attributable to non-controlling interests			(1,845)			1,845
Change in pension and postretirement benefits					11,464
Deferred income taxes, net					(2,400)
Balance at Sep. 27, 2020	$ 58	256,957	(268,529)		(20,050)	$ (31,564)
Balance (in shares) at Sep. 27, 2020	5,835					5,835
Shares issued	$ 1	252
Shares issued (in shares)	54
Stock compensation		854
Net Income (loss)				$ 24,832		$ 24,832
Net income attributable to non-controlling interests			(2,047)			2,047
Change in pension and postretirement benefits					82,204
Deferred income taxes, net					(19,967)
Balance at Sep. 26, 2021	$ 59	$ 258,063	$ (245,744)		$ 42,187	$ 54,565
Balance (in shares) at Sep. 26, 2021	5,889					5,889

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended			24 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019	Sep. 26, 2021
Cash provided by operating activities:
Net Income (loss)	$ 24,832,000	$ (1,261,000)	$ 15,909,000
Adjustments to reconcile income to net cash provided by operating activities:
Depreciation and amortization	42,841,000	36,133,000	29,332,000
Curtailment gain	(23,830,000)	0	0
Pension withdrawal cost	12,862,000	0	0
Stock compensation expense	854,000	1,294,000	1,638,000
Assets loss (gain) on sales, impairments and other	8,214,000	(5,403,000)	2,464,000
Deferred income taxes	5,120,000	(3,560,000)	(2,003,000)
Debt financing and administrative costs	0	11,966,000	7,214,000
Proceeds from (Payment for) Pension Benefits	(965,000)	(6,215,000)	(650,000)
Return of collateral on (Payments to collateralize) letters of credit	1,686,000	(11,502,000)	0
Other, net	(1,253,000)	319,000	(32,000)
Changes in operating assets and liabilities:
(Increase) Decrease in receivables and contract sales	(12,472,000)	26,908,000	1,697,000
Decrease in inventories and other	1,237,000	2,724,000	2,759,000
Increase (Decrease) in accounts payable and other accrued liabilities	4,731,000	(8,341,000)	(3,676,000)
(Decrease) increase in pension, postretirement and postemployment benefit obligations	(2,667,000)	(2,950,000)	1,900,000
Change in income taxes payable	(8,418,000)	7,123,000	1,495,000
Other, including warrants	(2,694,000)	2,634,000	(371,000)
Net cash provided by operating activities	50,078,000	49,869,000	57,676,000
Cash required for investing activities:
Purchases of property and equipment	(7,479,000)	(8,096,000)	(5,901,000)
Proceeds from sales of assets	4,616,000	21,710,000	1,502,000
Acquisitions, net of cash acquired	0	(130,985,000)	(6,543,000)
Distributions greater (less) than earnings of TNI and MNI	1,038,000	(329,000)	9,000
Other, net	(453,000)	(476,000)	0
Net cash required for investing activities	(2,278,000)	(118,176,000)	(10,933,000)
Cash provided by (required for) financing activities:
Proceeds from long-term debt	0	576,000,000	600,000
Payments on long-term debt	0	443,627,000	41,832,000
Principal payments on long-term borrowings	(55,674,000)	(37,710,000)	0
Debt financing and administrative costs paid	0	(684,000)	(1,773,000)
Sale (purchases) of common stock transactions	253,000	(584,000)	(473,000)
Net cash provided by (required) for financing activities	(55,421,000)	93,395,000	(43,478,000)
Net increase (decrease) in cash and cash equivalents	(7,621,000)	25,088,000	3,265,000
Cash and cash equivalents:
Beginning of year	33,733,000	8,645,000	5,380,000	$ 8,645,000
End of year	$ 26,112,000	$ 33,733,000	$ 8,645,000	$ 26,112,000

Note 1 - Significant Accounting

Note 1 - Significant Accounting Policies	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	References to "we", "our", "us" and the like throughout the Consolidated Financial Statements refer to Lee Enterprises, Incorporated and subsidiaries (the "Company"). References to "2021", "2020", "2019" September. years 2021, 2020, 2019 52 Lee Enterprises, Incorporated is a leading provider of high quality, trusted, local news and information, and a major platform for advertising in the markets we serve. We operate 77 26 1. Basis of Presentation The Consolidated Financial Statements include our accounts and those of our subsidiaries, all of which are wholly-owned, except for our 50% interest in TNI, 50% interest in MNI and 82.5% interest in TownNews. TNI and MNI are accounted for under the equity method. Results of TownNews are consolidated. Certain amounts in prior period Consolidated Financial Statements have been reclassified to conform to the current year presentation. Pursuant to our acquisition of BH Media and Buffalo News, we realigned the presentation of certain home delivery print revenue and certain other Subscription revenue from other revenue to subscription revenue on the Consolidated Statements of Income (loss) and Comprehensive Income (loss). As a result of this updated presentation, subscription revenue increased and other revenue decreased by $828,000 2021, 2020, 2019. On February 25, 2021, one ten March 15, 2021 March 2021. not During the 52 September 26, 2021 52 September 27, 2020. no 52 September 27, 2020 no not not Fiscal Year All of our enterprises use period accounting with the fiscal year ending on the last Sunday in September. Subsequent Events (Unaudited) As noted above in Item 1A, November 24, 2021, one December 6, 2021, one one one 10% 20% 50% may one November 23, 2022, no no Subsequent to September 26, 2021 three first 2022. We are in the process of negotiating changes to the defined benefit plans. These changes include merging the plans, freezing benefit accruals, and in some cases benefit increases. The changes are expected to take place at the end of the calendar year. Management evaluated subsequent events through the issuance date of our consolidated financial statements. Other than those described above, there were no Accounting Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("GAAP") requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and expenses, and related disclosure of contingent assets and liabilities. We evaluate our estimates on an on-going basis. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not may Principles of Consolidation All significant intercompany transactions and balances have been eliminated. Investments in TNI and MNI are accounted for using the equity method and are reported at cost, plus our share of undistributed earnings since acquisition less, for TNI, amortization of, and reductions in the value of, intangible assets. Cash and Cash Equivalents We consider all highly liquid debt instruments purchased with an original maturity of three Accounts Receivable We evaluate our allowance for credit losses based on historical credit experience, payment trends and other economic factors. Accounts considered to be uncollectible are written off. Inventories Newsprint inventories and other inventories are priced at the lower of cost or net realizable value. LIFO newsprint inventories at September 26, 2021 September 27, 2020 The components of inventory by cost method are as follows: (Thousands of Dollars) September 26, 2021 September 27, 2020 Newsprint - FIFO method 409 564 Newsprint - LIFO method 903 1,222 Other inventory - FIFO method 2,870 2,794 Specific identification 2,115 2,954 6,297 7,534 Other Investments Other investments primarily consist of marketable securities held in trust under a deferred compensation arrangement and investments for which no Property and Equipment Property and equipment are carried at cost. Equipment and all other assets are depreciated using the straight line method. The estimated useful lives are as follows: Years Buildings and improvements 5 - 40 Printing presses and insertion equipment 5 - 25 Leasehold improvements 3 - 10 Other 3 - 15 We recognize the fair value of a liability for a legal obligation to perform an asset retirement activity when such activity is a condition of a future event and the fair value of the liability can be estimated. The cost of asset retirements and related accruals was not 2021, 2020 2019. Goodwill and Other Intangible Assets Intangible assets include customer lists, newspaper subscriber lists and mastheads. Intangible assets subject to amortization are being amortized using the straight-line method except for intangible assets acquired in the Transactions which are being amortized in an accelerated manner consistent with the expected economic benefit. Years Customer lists 10 - 20 Newspaper subscriber lists 10 - 20 We review goodwill for impairment on an annual basis by performing a qualitative and quantitative assessment. Companies with reporting units with zero The Company's goodwill is all attributable to a single reporting unit entity. In 2021 2020, first fourth may We review non-amortizing intangibles for impairment on an annual basis. Should we determine that a non-amortized intangible asset impairment is more likely than not, We analyze goodwill and other non-amortized intangible assets for impairment more frequently if impairment indicators are present. Such indicators of impairment include, but are not We review our amortizable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount might be impaired. We assess recoverability of these assets by comparing the estimated undiscounted cash flows associated with the asset group with their carrying amount. The impairment amount, if any, is calculated based on the excess of the carrying amount over the fair value of those asset groups. The required valuation methodology and underlying financial information that are used to determine fair value require significant judgments to be made by us and represent a Level 3 not We also periodically evaluate the useful lives of amortizable intangible assets. Any resulting changes in the useful lives of such intangible assets will not Our quantitative impairment analysis for non-amortizable intangible assets includes several inputs that are considered estimates, these include royalty rates, discount rates, and a five may may not 1.0% 1.5%, 9.50% 11.50% one Business Combinations The Company accounts for acquisitions in accordance with the provisions of FASB Accounting Standards Codification ("ASC") Topic 805 Non-controlling Interest Non-controlling interest in earnings of TownNews is recognized in the Consolidated Financial Statements. Revenue Recognition On October 1, 2018, 606 Revenue from Contract with Customers, not October 1, 2018 not not October 1, 2018 Recognition principles: Advertising and marketing services revenue: • Print advertising revenue is recognized at the point in time the associated publication has been delivered. • Digital advertising revenue is recognized at the point in time that impressions are delivered. • Digital marketing services revenue is recognized over the period of time which the service is performed. Advertising and marketing services contract transaction prices consist of fixed consideration. We recognize revenue when control of the related performance obligation transfers to the customer. Payments for advertising revenue is due upon completion of our performance obligations at previously agreed upon rates. In instances where the timing of revenue recognition differs from the timing of invoicing, such timing differences are not not Subscription revenue: one Other revenue: 2020, third not 2020 Digital services revenues, which are primarily delivered through TownNews, are primarily comprised of contractual agreements to provide webhosting and content management services. As such, digital services revenue is recognized over the contract period. Prices for digital services are agreed upon in advance of the contract beginning and are typically billed in arrears on a monthly basis, with the exception of implementation fees which are recognized as deferred revenue and amortized over the contract period. Arrangements with multiple performance obligations: 3. Advertising Costs A substantial amount of our advertising and promotion consists of advertising placed in our own publications and digital platforms, using available space. The incremental cost of such advertising is not not not Restructuring Costs and Other We incur severance related costs on an ongoing basis in response to overall industry trends. We accrue for severance related items generally as part of planned business transformation efforts when the impacted employees can be identified and the amounts are estimable. We did not September 26, 2021 September 27, 2020. Prior to 2021, 9. Pension, Postretirement and Postemployment Benefit Plans We evaluate our liabilities for pension, postretirement and postemployment benefit plans based upon computations made by consulting actuaries, incorporating estimates and actuarial assumptions of future plan service costs, future interest costs on projected benefit obligations, rates of compensation increases, when applicable, employee turnover rates, anticipated mortality rates, expected investment returns on plan assets, asset allocation assumptions of plan assets and other factors. We use a fiscal year end measurement date for all our pension and postretirement obligations in accordance with ASC Topic 715, Retirement Plans Income Taxes Deferred income tax assets are recognized for deductible temporary differences and loss carryforwards and deferred income tax liabilities are recognized for taxable temporary differences which are the difference between the reported amounts of assets and liabilities and their tax basis. Deferred income tax assets are reduced by a valuation allowance when, in our opinion, it is more likely than not not We recognize the effect of income tax positions only if those positions are more likely than not 50% Fair Value of Financial Instruments We utilize ASC Topic 820, Fair Value Measurements and Disclosures 820 820 three Level 1 Level 2 not Level 3 one Investments measured at net asset value, as a practical expedient for fair value, are excluded from the fair value hierarchy. Valuation methodologies used for pension and postretirement assets measured at fair value are as follows: Cash and cash equivalents c 1. Treasury Inflation-Protected Securities 1. Equity securities 1. 2. Debt securities 1. 2. Hedge funds Stock Compensation and Warrants We have several active stock-based compensation plans. We account for grants under those plans under the fair value expense recognition provisions of ASC Topic 718, Compensation-Stock Compensation The expected term represents the period that our stock-based awards are expected to be outstanding, and is determined based on historical experience of similar awards, giving consideration to contractual terms of the awards, vesting schedules and expectations of future employee behavior. The volatility factor is calculated using historical market data for our Common Stock. The time frame used is equal to the expected term. We base the risk-free interest rate on the yield to maturity at the time of the stock option grant on zero We amortize as compensation expense the value of stock options and restricted Common Stock using the straight-line method over the vesting or restriction period, which is generally one four We also have 600,000 warrants outstanding to purchase shares of our Common Stock. Warrants are recorded at fair value determined using the Black-Scholes option pricing formula. See Notes 6, 11 14. Uninsured Risks We are self-insured for health care, workers compensation and certain long-term disability costs of our employees, subject to stop loss insurance, which limits our losses in the event of large claims. We accrue our estimated health care costs in the period in which such costs are incurred, including an estimate of incurred but not September 26, 2021 Our accrued reserves for health care and workers compensation claims are based upon estimates of the remaining liability for retained losses made by consulting actuaries. The amount of workers compensation reserve has been determined based upon historical patterns of incurred and paid loss development factors from the insurance industry. Recently Issued Accounting Standards - Standards Adopted in 2021 In June 2016, 326 Financial Instruments - Credit Losses September 28, 2020, not In August 2018, 2018 13 Fair Value Measurements September 28, 2020, not In December 2019, 740 Income Taxes September 28, 2020, not In August 2018, 2018 14 Compensation - Retirement Benefits - Defined Benefit Plans 2021 not Recently Issued Accounting Standards - Standards Adopted in 2020 The Company elected to change its method of accounting for leases as of September 30, 2019 No. 2016 02, 842, September 30, 2019, first 2020. We elected the package of practical expedients which permits the Company to not not twelve 842. not 18. We adopted ASC 842 not As a result of adoption of ASC 842, $8,353,000.

Note 2 - Acquisitions

Note 2 - Acquisitions	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Business Combination Disclosure [Text Block]	2 On March 16, 2020, 30 49 32 The Transactions were funded pursuant to a Credit Agreement dated as of January 29, 2020, 6. Between July 2, 2018 March 16, 2020, June 26, 2018 ( March 16, 2020. December 29, 2019, 13 March 29, 2020. March 16, 2020. March 16, 2020 not not In connection with the Transactions, the Company entered into a lease agreement between BH Media, as Landlord, and the Company, as Tenant, providing for the leasing of 68 properties and related fixtures (including production equipment) used in the BH Media Newspaper Business ("BH Lease"). The BH Lease commenced on March 16, 2020. September 26, 2021, March 16, 2020. The allocation of the purchase price is final. As part of the Transactions, the Company also entered into the Credit Agreement and the BH Lease, as described above. The Company concluded that these agreements were not no The following table summarizes the final determination of fair values of the assets and liabilities for the Transactions. (Thousands of Dollars) Estimated fair value as previously reported (a) Measurement period adjustments Fair value as adjusted Cash and cash equivalents 22,293 — 22,293 Current assets 52,559 (855 ) 51,704 Other assets 12,167 4,343 16,510 Property and equipment 42,952 33 42,985 Operating lease assets 7,445 101 7,546 Advertiser relationships 38,780 (11,160 ) 27,620 Subscriber relationships 36,060 (8,210 ) 27,850 Commercial print relationships 17,130 2,430 19,560 Mastheads 21,680 (1,290 ) 20,390 Goodwill 63,559 16,337 79,896 Total assets 314,625 1,729 316,354 Current liabilities assumed (73,451 ) 1,074 (72,377 ) Operating lease liabilities (6.625 ) (921 ) (7,546 ) Other liabilities assumed (2,246 ) (1,882 ) (4,128 ) Pension obligations (43,503 ) — (43,503 ) Postemployment benefit obligations (36,800 ) — (36,800 ) Total liabilities (162,625 ) (1,729 ) (164,354 ) Net assets 152,000 — 152,000 Less: acquired cash (22,293 ) — (22,293 ) Total consideration less acquired cash 129,707 — 129,707 (a) 10 March 29, 2020. The Company had various measurement period adjustments due to additional knowledge gained since March 29, 2020. Pro Forma Information (Unaudited) The following table sets forth unaudited pro forma results of operations assuming the Transactions, along with the credit arrangements necessary to finance the Transactions, occurred on the first 2020 2019. Unaudited Unaudited September 27, September 29, (Thousands of Dollars, Except Per Share Data) 2020 2019 Total revenues 821,793 973,143 Income attributable to Lee Enterprises, Incorporated 17,632 20,715 Earnings per share - diluted 3.10 3.60 Prior period results have been adjusted to reflect the Reverse Stock Split. This pro forma financial information is based on historical results of operations, adjusted for the allocation of the purchase price and other acquisition accounting adjustments. This pro forma information is not 2020 The only material, nonrecurring adjustments relate to the write-off of previously unamortized debt-issuance costs as of October 1, 2018, 2019 2020. No

Note 3 - Revenue

Note 3 - Revenue	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	3 The following table presents our revenue disaggregated by source: (Thousands of Dollars) September 26, 2021 September 27, 2020 September 29, 2019 Advertising and marketing services revenue 369,283 289,655 265,933 Subscription Revenue 357,713 268,285 187,443 TownNews and other digital services revenue 18,999 18,132 18,885 Other revenue 48,654 41,932 37,593 Total operating revenue 794,649 618,004 509,854 Of our Advertising and marketing services revenue $138,734,000, $106,491,000, and $100,007,000 is digital advertising in 2021, 2020, 2019, 2021, 2020, 2019, Recognition principles: Arrangements with multiple performance obligations: Contract Assets and Liabilities: twelve September 26, 2021 September 27, 2020 2021 September 27, 2020 Contract asset balances related to our Management Agreement revenue was $1,107,000 as of September 29, 2019 no September 26, 2021 September 27, 2020. March 16, 2020. September 26, 2021 September 27, 2020 September 26, 2021 September 27, 2020 Practical expedients: one one

Note 4 - Investments in Associa

Note 4 - Investments in Associated Companies	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	4 TNI Partners In Tucson, Arizona, TNI, acting as agent for our subsidiary, Star Publishing Company (“Star Publishing”) and Citizen Publishing Company (“Citizen”), a subsidiary of Gannett Co. Inc., is responsible for printing, delivery, advertising and subscription activities of the Arizona Daily Star, Summarized financial information of TNI is as follows: September 26 September 27 (Thousands of Dollars) 2021 2020 ASSETS Current assets 2,238 2,643 Investments and other assets 1,693 998 Total assets 3,931 3,641 LIABILITIES AND MEMBERS' EQUITY Current liabilities 5,027 4,663 Members' equity (1,096 ) (1,022 ) Total liabilities and members' equity 3,931 3,641 Summarized results of TNI are as follows: (Thousands of Dollars) 2021 2020 2019 Operating revenue 34,782 37,101 43,532 Operating expenses 25,320 29,673 34,224 Net income 9,462 7,428 9,308 Company's 50% 4,731 3,714 4,654 Less amortization of intangible assets — 209 418 Equity in earnings of TNI 4,731 3,505 4,236 TNI makes periodic distributions of its earnings. We received $5,150,000, $3,176,000, and $4,245,000 in distributions in 2021 2020 2019 At September 26, 2021 2020. 5. Madison Newspapers, Inc. We have a 50% ownership interest in MNI, which publishes daily and Sunday newspapers, and other publications in Madison, Wisconsin, and other Wisconsin locations, and related digital sites. Net income or loss of MNI (after income taxes) is allocated equally to us and The Capital Times Company (“TCT”). MNI conducts its business under the trade name Capital Newspapers. Summarized financial information of MNI is as follows: September 26 September 27 (Thousands of Dollars) 2021 2020 ASSETS Current assets 6,930 10,113 Investments and other assets 30,422 29,952 Total assets 37,352 40,065 LIABILITIES AND MEMBERS' EQUITY Current liabilities 6,921 8,540 Other liabilities 6,470 5,862 Stockholders' equity 23,961 25,663 Total liabilities and stockholders' equity 37,352 40,065 Summarized results of MNI are as follows: (Thousands of Dollars) 2021 2020 2019 Operating revenue 46,015 48,056 56,790 Operating expenses, excluding restructuring costs, depreciation and amortization 35,583 46,845 48,121 Restructuring costs 107 274 355 Depreciation and amortization 711 697 1,018 Operating income 9,614 240 7,296 Net income (loss) 3,362 (204 ) 5,770 Equity in earnings of MNI 1,681 (102 ) 2,885 MNI makes periodic distributions of its earnings. We received $2,300,000, $1,300,000, and $3,350,000 in distributions in 2021 2020 2019 We provide editorial services to MNI. Editorial service fees are included in other revenue in the Consolidated Statements of Income and Comprehensive Income and totaled $5,562,000, $6,152,000, and $6,636,000 in 2021, 2020 2019, At September 26, 2021

Note 5 - Goodwill and Other Int

Note 5 - Goodwill and Other Intangible Assets	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	5 Changes in the carrying amount of goodwill related to continuing operations are as follows: (Thousands of Dollars) 2021 2020 Goodwill, gross amount 1,617,174 1,539,038 Accumulated impairment losses (1,288,729 ) (1,288,729 ) Goodwill, beginning of year 328,445 250,309 Goodwill acquired in business combinations — 78,136 Measurement period adjustments 1,759 — Goodwill, end of year 330,204 328,445 Identified intangible assets related to continuing operations consist of the following: September 26 September 27 (Thousands of Dollars) 2021 2020 Non-amortized intangible assets: Mastheads 39,672 40,459 Amortizable intangible assets: Customer and newspaper subscriber lists 774,242 774,604 Less accumulated amortization (657,243 ) (632,457 ) 116,999 142,147 Non-compete and consulting agreements 28,656 28,656 Less accumulated amortization (28,656 ) (28,582 ) — 74 156,671 182,680 The Company reviews goodwill for impairment in accordance with ASC Topic 350 - Goodwill and Other. zero All of the Company’s goodwill is attributed to the single reporting unit. The Company performed its annual assessment on the first fourth no 2021 2020. In 2021 2020, No 2019. A summary of the pretax impairment charges is included in the table below: (Thousands of Dollars) 2021 2020 2019 Non-amortized intangible assets 787 972 — Property, equipment and other assets 190 — — 977 972 0 The Company recognized $27,620,000 of advertiser relationships, $27,850,000 of subscriber relationships, $19,560,000 of commercial print relationships, and $20,390,000 of indefinite-lived masthead assets as part of the Transactions. Annual amortization of intangible assets for the years ending September 2022 September 2026 The Company recognized $79,896,000 of Goodwill as part of the Transactions. The value of the acquired Goodwill is primarily related to an assembled workforce and expected synergies from combining operations. For tax, purposes, the amount of Goodwill that is expected to be deductible is $42,442,000. Refer to Note 2

Note 6 - Debt

Note 6 - Debt	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Debt Disclosure [Text Block]	6 On March 16, 2020 "2020 2020 2014 "2014 As of September 26, 2021, September 26, 2021 For the fourth September 26, 2021 The Credit Agreement contains certain customary representations and warranties, certain affirmative and negative covenants and certain conditions, including restrictions on incurring additional indebtedness, creating certain liens, making certain investments or acquisitions, issuing dividends, repurchasing shares of stock of the Company and certain other capital transactions. Certain existing and future direct and indirect material domestic subsidiaries of the Company are guarantors of the Company's obligations under the Credit Agreement. The Credit Agreement restricts us from paying dividends on our Common Stock. This restriction does not may 2020 Principal Payments Voluntary pre-payments under the Credit Agreement are not Excluding the Excess Cash Flow payments described below, there are no • The Company must prepay the Term Loan in an aggregate amount equal to 100% of any Net Cash Proceeds received by the Company or any Subsidiary from a sale, transfer, license, or other disposition of any property of the Company or any subsidiary in excess of $500,000 ninety 90 • The Company is required to prepay the Term Loan with excess cash flow, defined as cash on the balance sheet at quarter end in excess of $20,000,000 • If there is a Change of Control (as defined in the Credit Agreement), BH Finance has the option to require the Company to prepay the Term Loan in cash equal to 105% of the unpaid principal balance, plus accrued and unpaid interest. The Company may, Warrants In connection with the 2 nd 2014 March 31, 2014 ( 2 nd March 31, 2014 March 30, 2014 March 2022. The Warrant Agreement contains provisions requiring the Warrants to be measured at fair value and included in warrants and other liabilities in our Consolidated Balance Sheets. We re-measure the fair value of the liability each reporting period, with changes reported in other, net non-operating income (expense). The initial fair value of the Warrants was $16,930,000. See Note 14. In connection with the issuance of the Warrants, we entered into a Registration Rights Agreement dated as of March 14, 2014 ( Other In connection with the 2014 $0, $11,282,000 and $5,773,000 in 2021, 2020 2019, 2020. Liquidity Pursuant to the terms of the Credit Agreement, our debt does not Our liquidity, consisting of cash on the balance sheet, totals $26,112,000 at September 26, 2021. $6,112,00, twelve not There are numerous potential consequences under the Term Loan if an event of default, as defined, occurs and is not one Our ability to operate as a going concern is dependent on our ability to remain in compliance with debt covenants and to repay, refinance or amend our debt agreements as they become due. The Credit Agreement (as defined above) has only limited affirmative covenants with which we are required to maintain compliance and there are no September 26, 2021.

Note 7 - Leases

Note 7 - Leases	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	7 We lease certain real estate, vehicles, and equipment. Our leases have remaining lease terms of 1 to 40 years, some of which may may Total lease expense consists of the following: (Thousands of Dollars) September 26, 2021 September 27, 2020 Operating lease costs 14,846 10,148 Variable lease costs 92 1,911 Short-term lease costs — 426 Total Operating Lease Expense 14,938 12,485 Supplemental cash flow information related to our operating leases was as follows: (Thousands of Dollars) September 26, 2021 September 27, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflow from operating leases 14,789 10,003 Right-of-use assets obtained in exchange for operating lease liabilities 932 1,630 As of September 26, 2021 (Thousands of Dollars) September 26, 2021 2022 13,826 2023 13,089 2024 12,074 2025 10,928 2026 9,755 Thereafter 38,334 Total lease payments 98,006 Less: interest (31,711) Present value of lease liabilities 66,295 Our lease contracts are discounted using the incremental borrowing rate for the Company. We determined the incremental borrowing rate based on a senior secured collateral adjusted yield curve for the Company. This yield curve reflects the estimated rate that would have been paid by the Company to borrow on a collateralized basis over a similar term in a similar economic environment. The weighted average revolving lease terms and discount rates for all of our operating leases were as follows. September 26, 2021 Weighted average remaining lease term (years) 7.98 Weighted Average discount rate 8.03%

Note 8 - Pension Plans

Note 8 - Pension Plans	12 Months Ended
	Sep. 26, 2021
Pension Plan [Member]
Notes to Financial Statements
Retirement Benefits [Text Block]	8 We have several non-contributory defined benefit pension plans that together cover selected employees. Benefits under the plans were generally based on salary and years of service. Our liability and related expense for benefits under the plans are recorded over the service period of employees based upon annual actuarial calculations. Plan funding strategies are influenced by government regulations. Plan assets consist primarily of domestic and foreign corporate equity securities, government and corporate bonds, hedge fund investments, and cash. The net periodic cost (benefit) components of our pension plans are as follows: (Thousands of Dollars) 2021 2020 2019 Service cost for benefits earned during the year 2,529 1,361 36 Interest cost on projected benefit obligation 7,147 7,577 6,563 Expected return on plan assets (18,688 ) (12,986 ) (8,073 ) Amortization of net loss 4,018 3,166 1,135 Amortization of prior service benefit (6 ) (6 ) (100 ) Net periodic pension cost (benefit) (5,000 ) (888 ) (439 ) Changes in benefit obligations and plan assets are as follows: (Thousands of Dollars) 2021 2020 Benefit obligation, beginning of year 401,381 192,369 Business combination — 195,834 Service cost 2,529 1,361 Interest cost 7,147 7,577 Actuarial loss (gain) (5,413 ) 20,525 Benefits paid (21,182 ) (16,246 ) Administrative expenses paid (275 ) (39 ) Benefit obligation, end of year 384,187 401,381 Fair value of plan assets, beginning of year: 331,354 146,999 Business combination — 152,331 Actual return on plan assets 89,892 44,933 Benefits paid (21,182 ) (16,246 ) Administrative expenses paid (2,599 ) (2,794 ) Employer contributions 965 6,131 Fair value of plan assets, end of year 398,430 331,354 Funded status 14,243 (70,027 ) Disaggregated amounts recognized in the Consolidated Balance Sheets are as follows: September 26 September 27 (Thousands of Dollars) 2021 2020 Pension obligations 14,243 (70,027 ) Accumulated other comprehensive income (loss) (before income taxes) 36,965 (41,344 ) Amounts recognized in accumulated other comprehensive income (loss) are as follows: September 26 September 27 (Thousands of Dollars) 2021 2020 Unrecognized net actuarial gain (loss) 36,965 (41,344 ) Unrecognized prior service benefit — — 36,965 (41,344 ) We expect to recognize $5,035,000 of unrecognized net actuarial gain, in net periodic pension cost in 2022. The accumulated benefit obligation for the plans total $384,187,000 at September 26, 2021 September 27, 2020 September 26, 2021 Assumptions Weighted-average assumptions used to determine benefit obligations are as follows: September 26 September 27 (Percent) 2021 2020 Discount rate 2.7 2.8 Interest crediting rate 2.5 2.5 Weighted-average assumptions used to determine net periodic benefit cost are as follows: (Percent) 2021 2020 2019 Discount rate - service cost 3.0 3.3 4.2 Discount rate - interest cost 1.9 2.6 3.9 Expected long-term return on plan assets 5.9 6.0 5.5 For 2021, For the year ended September 26, 2021, September 27, 2020, Plan Assets The primary objective of our investment strategy is to satisfy our pension obligations at a reasonable cost. Assets are actively invested to balance real growth of capital through appreciation, reinvestment of dividend and interest income, and safety of invested funds. Our investment policy outlines the governance structure for decision making, sets investment objectives and restrictions and establishes criteria for selecting and evaluating investment managers. The use of derivatives is prohibited, except on a case-by-case basis where the manager has a proven capability, and only to hedge quantifiable risks such as exposure to foreign currencies. An investment committee, consisting of certain of our executives and supported by independent consultants, is responsible for monitoring compliance with the investment policy. Assets are periodically redistributed to maintain the appropriate policy allocation. The weighted-average asset allocation of our pension assets excluding Buffalo News, is as follows: (Percent) Policy Allocation Actual Allocation September 26 September 26 September 27 Asset Class 2021 2021 2020 Equity securities 50 50 48 Debt securities 35 34 33 TIPS 5 4 5 Hedge fund investments 10 11 10 Cash and cash equivalents — 1 4 The weighted-average asset allocation of Buffalo News pension assets is as follows: (Percent) Policy Allocation Actual Allocation September 26 September 26 September 27 Asset Class 2021 2021 2020 Equity securities 30 31 92 Debt securities 70 68 2 TIPS — — — Hedge fund investments — — — Cash and cash equivalents — 1 6 Plan assets include no September 26, 2021 September 27, 2020, Fair Value Measurements The fair value hierarchy of pension assets at September 26, 2021 (Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 4,447 — — Domestic equity securities 7,236 78,577 42,448 — International equity securities — 9,485 9,505 — Emerging equity securities — 8,077 — — TIPS — 7,280 — — Debt securities — 181,908 32,781 — Hedge fund investments 18,758 — — — The fair value hierarchy of pension assets at September 27, 2020 (Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 17,287 — — Domestic equity securities 5,500 151,584 60,333 — International equity securities — 6,893 7,396 — Emerging equity securities — 7,225 — — TIPS — 6,967 — — Debt securities — 22,253 32,167 — Hedge fund investments 15,977 — — — There were no 3 2021 2020. three • U.S. small cap value equity common/collective fund for which fund prices are not September 26, 2021 September 27, 2020, • Global equity long/short common/collective hedge fund-of-funds for which fund prices are established on a monthly basis. The balance of this investment is $8,371,000 and $7,096,000 as of September 26, 2021 September 27, 2020, 90% 90 120 • Global equity long/short common/collective hedge fund-of-funds for which fund prices are established on a monthly basis. The balance of this investment is $10,387,000 and $8,881,000 as of September 26, 2021 September 27, 2020, 50% The activity within Other comprehensive income (loss) for both pension plans and postretirement plans was as follows: (Thousands of Dollars) 2021 2020 2019 Comprehensive income (loss), net of taxes: Change in unrecognized benefit plan gain (loss) arising during the period, net of taxes $19,148, $4,095, and $7,137, respectively 59,663 10,329 (16,880 ) Amortization of items to periodic pension and other post-employment benefit costs during the period, net of taxes $819, $542, and $162, respectively 2,574 (1,265 ) (488 ) Other comprehensive income (loss) recognized in operations, net of taxes 62,237 9,064 (17,368 ) Cash Flows Based on our forecast at September 26, 2021 2022. We anticipate future benefit payments to be paid from the pension trust as follows: (Thousands of Dollars) 2022 23,161 2023 22,596 2024 22,648 2025 22,552 2026 22,435 2027-2031 108,510 Other Plans We are obligated under an unfunded plan to provide fixed retirement payments to certain former employees. The plan is frozen and no September 26, 2021 September 27, 2020

Note 9 - Postretirement and Pos

Note 9 - Postretirement and Postemployment Benefits	12 Months Ended
	Sep. 26, 2021
Other Postretirement Benefits Plan [Member]
Notes to Financial Statements
Retirement Benefits [Text Block]	9 We provide retiree medical and life insurance benefits under postretirement plans at several of our operating locations. The level and adjustment of participant contributions vary depending on the specific plan. Our liability and related expense for benefits under the postretirement plans are recorded over the service period of active employees based upon annual actuarial calculations. We accrue postemployment disability benefits when it becomes probable that such benefits will be paid and when sufficient information exists to make reasonable estimates of the amounts to be paid. The net periodic postretirement benefit cost (benefit) components for our postretirement plans are as follows: (Thousands of Dollars) 2021 2020 2019 Service cost for benefits earned during the year 207 500 — Interest cost on projected benefit obligation 429 869 412 Expected return on plan assets (1,007 ) (1,060 ) (1,082 ) Amortization of net actuarial gain (685 ) (743 ) (976 ) Amortization of prior service benefit (647 ) (647 ) (723 ) Curtailment gains (23,830 ) — — Net periodic postretirement benefit (25,533 ) (1,081 ) (2,369 ) Changes in benefit obligations and plan assets are as follows: (Thousands of Dollars) 2021 2020 Benefit obligation, beginning of year 47,637 11,752 Business combination — 36,800 Service cost 207 500 Interest cost 429 869 Liability (gain) loss due to Curtailment (23,830 ) — Actuarial loss (gain) (4,285 ) (982 ) Benefits paid, net of premiums received (1,678 ) (1,374 ) Medicare Part D subsidies 58 72 Benefit obligation, end of year 18,538 47,637 Fair value of plan assets, beginning of year 25,706 24,135 Business combination — — Actual return on plan assets 1,534 1,594 Employer contributions 1,293 646 Benefits paid, net of premiums and Medicare Part D subsidies received (1,795 ) (1,077 ) Benefits paid for active employees 64 (438 ) One time asset transfer — 846 Fair value of plan assets at measurement date 26,802 25,706 Funded status 8,264 (21,931 ) Disaggregated amounts recognized in the Consolidated Balance Sheets are as follows: September 26 September 27 (Thousands of Dollars) 2021 2020 Non-current assets 17,664 15,241 Postretirement benefit obligations (9,859 ) (37,172 ) Accumulated other comprehensive income (before income tax benefit) 17,747 14,269 Amounts recognized in accumulated other comprehensive income are as follows: September 26 September 27 (Thousands of Dollars) 2021 2020 Unrecognized net actuarial gain 14,071 4,826 Unrecognized prior service benefit 3,676 9,443 17,747 14,269 We expect to recognize $995,000 and $647,000 of unrecognized net actuarial gain and unrecognized prior service benefit, respectively, in net periodic postretirement benefit in 2022. Assumptions Weighted-average assumptions used to determine postretirement benefit obligations are as follows: September 26 September 27 (Percent) 2021 2020 Discount rate 2.6 2.7 Expected long-term return on plan assets 4.0 4.5 The assumptions related to the expected long-term return on plan assets are developed through an analysis of historical market returns, current market conditions and composition of plan assets. Weighted-average assumptions used to determine net periodic benefit cost are as follows: (Percent) 2021 2020 2019 Discount rate - service cost 2.5 3.4 4.0 Discount rate - interest cost 1.9 2.8 3.7 Expected long-term return on plan assets 4.0 4.5 4.5 For 2021, Assumed health care cost trend rates are as follows: September 26 September 27 (Percent) 2021 2020 Health care cost trend rates 6.2 6.4 Rate to which the cost trend rate is assumed to decline (the “Ultimate Trend Rate”) 4.5 4.5 Year in which the rate reaches the Ultimate Trend Rate 2030 2030 Administrative costs related to indemnity plans are assumed to increase at the health care cost trend rates noted above. In 2021, one 2021. 2021. For the year ended September 26, 2021, September 27, 2020, Plan Assets Assets of the retiree medical plan are invested in a master trust. The master trust also pays benefits of active employee medical plans for the same union employees. The fair value of master trust assets allocated to the active employee medical plans at September 26, 2021 September 27, 2020 The primary objective of our investment strategy is to satisfy our postretirement obligations at a reasonable cost. Assets are actively invested to balance real growth of capital through appreciation and reinvestment of dividend and interest income and safety of invested funds. Our investment policy outlines the governance structure for decision making, sets investment objectives and restrictions, and establishes criteria for selecting and evaluating investment managers. The use of derivatives is strictly prohibited, except on a case-by-case basis where the manager has a proven capability, and only to hedge quantifiable risks such as exposure to foreign currencies. An investment committee, consisting of certain of our executives and supported by independent consultants, is responsible for monitoring compliance with the investment policy. Assets are periodically redistributed to maintain the appropriate policy allocation. The weighted-average asset allocation of our postretirement assets is as follows: (Percent) Policy Allocation Actual Allocation September 26 September 27 Asset Class September 26 2021 2021 2020 Equity securities 20 20 20 Debt securities 70 68 70 Hedge fund investment 10 12 10 Cash and cash equivalents — — — Plan assets include no Fair Value Measurements The fair value hierarchy of postretirement assets at September 26, 2021 (Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 25 — — Domestic equity securities 904 2,643 — — Emerging equity securities — 603 — — International equity securities — 747 660 — Debt securities — 18,363 — — Hedge fund investment 3,235 — — — The fair value hierarchy of postretirement assets at September 27, 2020 (Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 59 — — Domestic equity securities 590 2,868 — — Emerging equity securities — 539 — — International equity securities — 579 759 — Debt securities — 18,229 — — Hedge fund investment 2,754 — — — There were no purchases, sales or transfers of assets classified as Level 3 2021 2020. two • U.S. small cap value equity common/collective fund for which fund prices are not 9/26/2021 9/27/2020, • Global equity long/short common/collective hedge fund-of-funds for which fund prices are established on a monthly basis. The balance of this investment is $3,235,000 and $2,754,000 as of 9/26/2021 9/27/2020, 90% 90 120 Cash Flows Based on our forecast at September 26, 2021 not 2022. The Medicare Prescription Drug, Improvement and Modernization Act of 2003 We anticipate future benefit payments to be paid either with future contributions to the plan or directly from plan assets, as follows: Less Medicare Gross Part D Net (Thousands of Dollars) Payments Subsidy Payments 2022 1,479 (58 ) 1,421 2023 1,424 (55 ) 1,369 2024 1,383 (51 ) 1,332 2025 1,326 (47 ) 1,279 2026 1,277 (43 ) 1,234 2027-2031 5,439 (158 ) 5,281 Postemployment Plan Our postemployment benefit obligation, which represents certain disability benefits , September 26, 2021 September 27, 2020

Note 10 - Other Retirement Plan

Note 10 - Other Retirement Plans	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Other Retirement Plans [Text Block]	10 Substantially all of our employees are eligible to participate in a qualified defined contribution retirement plan. We also have a non-qualified plan for employees whose incomes exceed qualified plan limits. The defined contribution retirement plan costs were $3,403,000 in 2021, 2020 2019. Multiemployer Pension Plans We contributed to five • We do not • Assets contributed to the multiemployer plan by one may • If a participating employer stops contributing to the plan, the unfunded obligations of the plan may • If we choose to stop participating in one may Information related to these plans is outlined in the table below: (Thousands of Dollars) Zone Status September 30 Funding Improvement Plan/Rehabilitation Plan Status Contributions Expiration Dates of Pension Plan 2021 2020 Status 2021 2020 2019 Surcharge Imposed CBAs GCIU- Employer Retirement Fund Red Red Implemented 10 87 98 No 3/24/2022 District No. 9, International Association of Machinists and Aerospace Workers Pension Trust Red Green N/A 15 31 30 N/A 2/28/2023 CWA/ITU negotiated Pension Plan Red Red N/A 81 456 — No 6/10/2022 1/13/2022 IAM National Pension Fund Red Green N/A 67 86 — N/A 1/1/2024 2/31/22 Operating Engineers Central Pension Fund of the International Union of Operating Engineers and Participating Employers Green Green N/A 49 52 — N/A 6/16/2022 The Company has effectuated withdrawals from several multiemployer plans. We record estimates of withdrawal liabilities as of the time the contracts agreeing to withdraw from those plans are ratified. As of September 26, 2021 September 27, 2020, In 2021, two Several multiemployer plans have CBAs that expire in the next twelve 12

Note 11 - Common Stock and Clas

Note 11 - Common Stock and Class B Common Stock	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Common Stock [Text Block]	11 Warrant Agreement In connection with the previous 2nd 2014 2nd March 31, 2014, March 30, 2014, The Warrant Agreement contains a cash settlement provision in the event of a change of control prior to March 31, 2018, September 26, 2021, In connection with the issuance of the Warrants, we entered into the Registration Rights Agreement. The Registration Rights Agreement requires, among other matters, that we use our commercially reasonable efforts to file and maintain the effectiveness for certain specified periods of a shelf registration statement covering the shares of Common Stock upon exercise of the Warrants.

Note 12 - Stock Ownership Plans

Note 12 - Stock Ownership Plans	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	12 Total non-cash stock compensation expense is $854,000, $1,042,000 and $1,638,000, in 2021, 2020 2019, At September 26, 2021 Stock Options Options are granted at a price equal to the fair market value on the date of the grant and are exercisable, upon vesting, over a ten A summary of stock option activity is as follows: (Thousands of Shares) 2021 2020 2019 Under option, beginning of year 41 81 110 Exercised (2 ) — (9 ) Canceled (3 ) (40 ) (20 ) Under option, end of year 36 41 81 Exercisable, end of year 36 41 81 Weighted average prices of stock options are as follows: (Dollars) 2021 2020 2019 Exercised 11.3 — 20.6 Cancelled 11.3 25.3 20.8 Under option, end of year 11.4 11.4 18.2 Prior period results have been adjusted to reflect the Reverse Stock Split. A summary of stock options outstanding at September 26, 2021 (Dollars) Options Outstanding Options Exercisable Range of Number Outstanding (Thousands) Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable (Thousands) Weighted Average Exercise Price 11 - 12 36 0.7 11.4 36 11.4 There is no unrecognized compensation expense for unvested stock options at September 26, 2021 The stock options outstanding have $402,000 in aggregate intrinsic value at September 26, 2021 Restricted Common Stock A summary of restricted Common Stock activity follows: (Thousands of Shares) 2021 2020 2019 Outstanding, beginning of year 155 148 206 Granted 46 72 79 Vested (45 ) (61 ) (134 ) Forfeited (2 ) (4 ) (3 ) Outstanding, end of year 154 155 148 Weighted average grant date fair values of restricted Common Stock are as follows: (Dollars) 2021 2020 2019 Outstanding, beginning of year 21.5 24.9 23.1 Granted 11.2 16.2 21.8 Vested 27.3 23.4 20.3 Forfeited 16.1 24.4 21.3 Outstanding, end of year 16.7 21.5 24.9 Prior period results have been adjusted to reflect the Reverse Stock Split. Total unrecognized compensation expense for unvested restricted Common Stock at September 26, 2021 In December 2021, 96,000 r December 2024. Stock Purchase Plans We have 27,000 shares of Common Stock available for issuance pursuant to our Employee Stock Purchase Plan. We also have 870 shares of Common Stock available for issuance under our Supplemental Employee Stock Purchase Plan. There has been no 2021, 2020, 2019.

Note 13 - Income Taxes

Note 13 - Income Taxes	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Income Tax Disclosure [Text Block]	13 Income tax expense (benefit) consists of the following: (Thousands of Dollars) 2021 2020 2019 Current: Federal (2,431 ) 8,779 8,763 State 3,642 (10 ) 1,171 Deferred 6,004 (4,665 ) (2,003 ) 7,215 4,104 7,931 Income tax expense (benefit) related to continuing operations differs from the amounts computed by applying the U.S. federal income tax rate to income (loss) before income taxes. The reasons for these differences are as follows: (Percent of Income (Loss) Before Income Taxes) 2021 2020 2019 Computed “expected” income tax expense 21.0 21.0 21.0 State income tax benefit, net of federal tax benefit 5.6 21.7 1.3 Net income of associated companies (1.8 ) (18.3 ) (3.9 ) Resolution of tax matters 3.2 (30.5 ) 1.7 Remeasurement due to rate changes — 24.0 — Non-deductible expenses 0.9 19.4 3.4 Valuation allowance (6.0 ) 110.0 10.8 Warrant valuation (0.4 ) (7.3 ) (0.6 ) Other — 4.4 (0.4 ) 22.5 144.4 33.3 Net deferred income tax liabilities consist of the following components: September 26 September 27 (Thousands of Dollars) 2021 2020 Deferred income tax liabilities: Property and equipment (13,284 ) (18,646 ) Identified intangible assets (14,032 ) (16,765 ) ASC 842 - Leases DTL (15,813 ) (18,669 ) Pension and postretirement benefits (6,346 ) — Investments (14,275 ) (6,154 ) (63,750 ) (60,234 ) Deferred income tax assets: Allowance for credit losses 237 1,733 Pension and postretirement benefits — 7,075 Long-term debt 716 350 Interest deduction limitation — 5,383 Operating loss carryforwards 26,999 28,240 ASC 842 - Leases DTA 15,840 18,675 Accrued compensation 6,630 13,142 Accrued expenses 443 1,673 Other 812 430 51,677 76,701 Valuation allowance (28,222 ) (31,675 ) Net deferred income tax liabilities (40,295 ) (15,208 ) All deferred taxes are categorized as non-current. A reconciliation of 2021 2020 (Thousands of Dollars) 2021 2020 Balance, beginning of year 27,008 18,252 Changes in tax positions for prior years 1,008 (331 ) Increases (decrease) in tax positions for the current year (8,940 ) 9,825 Lapse in statute of limitations (797 ) (738 ) Balance, end of year 18,279 27,008 Approximately $10,984,000 and $10,319,000 of the gross unrecognized tax benefit balances for 2021 2020, September 26, 2021 not twelve September 26, 2021 September 27, 2020 no September 26, 2021 September 27, 2020 At September 26, 2021 September 27, 2020, No September 28, 2015, September 26, 2016, At September 26, 2021 2022 2040. September 26, 2021

Note 14 - Fair Value of Financi

Note 14 - Fair Value of Financial Instruments	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Fair Value Disclosures [Text Block]	14 The following methods and assumptions are used to estimate the fair value of each class of financial instruments for which it is practicable to estimate value. The carrying amounts of cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of those instruments. Investments totaling $4,226,000, including our 16.7% ownership of the non-voting common stock and 0.7% of the voting common stock of TCT, which represents 8.7% of total TCT stock, and a private equity investment, are carried at cost. At September 26, 2021 , we had no principal amount of the Term Note. At September 26, 2021, This represents a Level 2 As discussed more fully in Notes 6 12, . The fair value of the Warrants at September 26, 2021 , September 27, 2020 , and September 29, 2019 is $ , $ and $ , respectively. In other, net non-operating income (expense) in the Consolidated Statements of Income (loss) and Comprehensive Income (loss), we recognized income of $292,000 in 2021 , $832,000 in 2020, and of $612,000 in 2019 , for adjustments in the fair value of the Warrants. The following assumptions were used to estimate the fair value of the Warrants: 2021 2020 2019 Volatility (Percent) 43 84 48 Risk-free interest rate (Percent) 0.05 0.12 1.58 Expected term (Years) 0.5 1.5 2.5 Estimated fair value (Dollars) 0.12 0.06 0.2

Note 15 - Earnings Per Common S

Note 15 - Earnings Per Common Share	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Earnings Per Share [Text Block]	15 The following table sets forth the computation of basic and diluted earnings per common share: (Thousands of Dollars and Shares, Except Per Common Share Data) 2021 2020 2019 Income (loss) attributable to Lee Enterprises, Incorporated: 22,785 (3,106 ) 14,268 Weighted average Common Stock 5,873 5,811 5,765 Less non-vested restricted Common Stock (156 ) (154 ) (208 ) Basic average Common Stock 5,717 5,657 5,557 Dilutive stock options and restricted Common Stock 109 37 131 Diluted average Common Stock 5,826 5,694 5,688 Earnings per common share: Basic: 3.99 (0.55 ) 2.57 Diluted 3.91 (0.55 ) 2.51 For 2021 2019 not 2020 not Prior period results have been adjusted to reflect the Reverse Stock Split.

Note 16 - Allowance for Credit

Note 16 - Allowance for Credit Losses	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	16 Valuation and qualifying account information related to the allowance for credit losses related to continuing operations is as follows: (Thousands of Dollars) 2021 2020 2019 Balance, beginning of year 13,431 6,434 4,806 Additions charged to expense 1,505 8,607 2,751 Deductions from reserves (8,362 ) (1,610 ) (1,123 ) Balance, end of year 6,574 13,431 6,434

Note 17 - Other Information

Note 17 - Other Information	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Other Information [Text Block]	17 Compensation and other accrued liabilities consist of the following: September 26 September 27 (Thousands of Dollars) 2021 2020 Compensation 20,849 16,915 Retirement plans 554 2,317 Other 23,673 25,046 45,076 44,278 Supplemental cash flow information includes the following cash payments: (Thousands of Dollars) 2021 2020 2019 Interest 45,214 49,518 47,555 Debt financing and reorganization costs — 707 1,773 Income tax payments, net 7,604 446 8,439 Accumulated other comprehensive income (loss), net of deferred income taxes at September 26, 2021 September 27, 2020

Note 18 - Commitments and Conti

Note 18 - Commitments and Contingent Liabilities	12 Months Ended
	Sep. 26, 2021
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	18 Capital Expenditures At September 27, 2021, Income Taxes Commitments exclude unrecognized tax benefits to be recorded in accordance with ASC Topic 740, Income Taxes 13. We file income tax returns with the Internal Revenue Service and various state tax jurisdictions. From time to time, we are subject to routine audits by those agencies, and those audits may may not We have various income tax examinations ongoing and at various stages of completion, but generally our income tax returns have been audited or closed to audit through 2014. Legal Proceedings We are involved in a variety of legal actions that arise in the normal course of business. Insurance coverage mitigates potential loss for certain of these matters. While we are unable to predict the ultimate outcome of these legal actions, it is our opinion that the disposition of these matters will not

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 26, 2021
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The Consolidated Financial Statements include our accounts and those of our subsidiaries, all of which are wholly-owned, except for our 50% interest in TNI, 50% interest in MNI and 82.5% interest in TownNews. TNI and MNI are accounted for under the equity method. Results of TownNews are consolidated. Certain amounts in prior period Consolidated Financial Statements have been reclassified to conform to the current year presentation. Pursuant to our acquisition of BH Media and Buffalo News, we realigned the presentation of certain home delivery print revenue and certain other Subscription revenue from other revenue to subscription revenue on the Consolidated Statements of Income (loss) and Comprehensive Income (loss). As a result of this updated presentation, subscription revenue increased and other revenue decreased by $828,000 2021, 2020, 2019. On February 25, 2021, one ten March 15, 2021 March 2021. not During the 52 September 26, 2021 52 September 27, 2020. no 52 September 27, 2020 no not not
Fiscal Period, Policy [Policy Text Block]	Fiscal Year All of our enterprises use period accounting with the fiscal year ending on the last Sunday in September.
Subsequent Events, Policy [Policy Text Block]	Subsequent Events (Unaudited) As noted above in Item 1A, November 24, 2021, one December 6, 2021, one one one 10% 20% 50% may one November 23, 2022, no no Subsequent to September 26, 2021 three first 2022. We are in the process of negotiating changes to the defined benefit plans. These changes include merging the plans, freezing benefit accruals, and in some cases benefit increases. The changes are expected to take place at the end of the calendar year. Management evaluated subsequent events through the issuance date of our consolidated financial statements. Other than those described above, there were no
Use of Estimates, Policy [Policy Text Block]	Accounting Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("GAAP") requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and expenses, and related disclosure of contingent assets and liabilities. We evaluate our estimates on an on-going basis. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not may
Consolidation, Policy [Policy Text Block]	Principles of Consolidation All significant intercompany transactions and balances have been eliminated. Investments in TNI and MNI are accounted for using the equity method and are reported at cost, plus our share of undistributed earnings since acquisition less, for TNI, amortization of, and reductions in the value of, intangible assets.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents We consider all highly liquid debt instruments purchased with an original maturity of three
Accounts Receivable [Policy Text Block]	Accounts Receivable We evaluate our allowance for credit losses based on historical credit experience, payment trends and other economic factors. Accounts considered to be uncollectible are written off.
Inventory, Policy [Policy Text Block]	Inventories Newsprint inventories and other inventories are priced at the lower of cost or net realizable value. LIFO newsprint inventories at September 26, 2021 September 27, 2020 The components of inventory by cost method are as follows: (Thousands of Dollars) September 26, 2021 September 27, 2020 Newsprint - FIFO method 409 564 Newsprint - LIFO method 903 1,222 Other inventory - FIFO method 2,870 2,794 Specific identification 2,115 2,954 6,297 7,534
Investment, Policy [Policy Text Block]	Other Investments Other investments primarily consist of marketable securities held in trust under a deferred compensation arrangement and investments for which no
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are carried at cost. Equipment and all other assets are depreciated using the straight line method. The estimated useful lives are as follows: Years Buildings and improvements 5 - 40 Printing presses and insertion equipment 5 - 25 Leasehold improvements 3 - 10 Other 3 - 15 We recognize the fair value of a liability for a legal obligation to perform an asset retirement activity when such activity is a condition of a future event and the fair value of the liability can be estimated. The cost of asset retirements and related accruals was not 2021, 2020 2019.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Other Intangible Assets Intangible assets include customer lists, newspaper subscriber lists and mastheads. Intangible assets subject to amortization are being amortized using the straight-line method except for intangible assets acquired in the Transactions which are being amortized in an accelerated manner consistent with the expected economic benefit. Years Customer lists 10 - 20 Newspaper subscriber lists 10 - 20 We review goodwill for impairment on an annual basis by performing a qualitative and quantitative assessment. Companies with reporting units with zero The Company's goodwill is all attributable to a single reporting unit entity. In 2021 2020, first fourth may We review non-amortizing intangibles for impairment on an annual basis. Should we determine that a non-amortized intangible asset impairment is more likely than not, We analyze goodwill and other non-amortized intangible assets for impairment more frequently if impairment indicators are present. Such indicators of impairment include, but are not We review our amortizable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount might be impaired. We assess recoverability of these assets by comparing the estimated undiscounted cash flows associated with the asset group with their carrying amount. The impairment amount, if any, is calculated based on the excess of the carrying amount over the fair value of those asset groups. The required valuation methodology and underlying financial information that are used to determine fair value require significant judgments to be made by us and represent a Level 3 not We also periodically evaluate the useful lives of amortizable intangible assets. Any resulting changes in the useful lives of such intangible assets will not Our quantitative impairment analysis for non-amortizable intangible assets includes several inputs that are considered estimates, these include royalty rates, discount rates, and a five may may not 1.0% 1.5%, 9.50% 11.50% one
Business Combinations Policy [Policy Text Block]	Business Combinations The Company accounts for acquisitions in accordance with the provisions of FASB Accounting Standards Codification ("ASC") Topic 805
Noncontrolling Interest [Policy Text Block]	Non-controlling Interest Non-controlling interest in earnings of TownNews is recognized in the Consolidated Financial Statements.
Revenue [Policy Text Block]	Revenue Recognition On October 1, 2018, 606 Revenue from Contract with Customers, not October 1, 2018 not not October 1, 2018 Recognition principles: Advertising and marketing services revenue: • Print advertising revenue is recognized at the point in time the associated publication has been delivered. • Digital advertising revenue is recognized at the point in time that impressions are delivered. • Digital marketing services revenue is recognized over the period of time which the service is performed. Advertising and marketing services contract transaction prices consist of fixed consideration. We recognize revenue when control of the related performance obligation transfers to the customer. Payments for advertising revenue is due upon completion of our performance obligations at previously agreed upon rates. In instances where the timing of revenue recognition differs from the timing of invoicing, such timing differences are not not Subscription revenue: one Other revenue: 2020, third not 2020 Digital services revenues, which are primarily delivered through TownNews, are primarily comprised of contractual agreements to provide webhosting and content management services. As such, digital services revenue is recognized over the contract period. Prices for digital services are agreed upon in advance of the contract beginning and are typically billed in arrears on a monthly basis, with the exception of implementation fees which are recognized as deferred revenue and amortized over the contract period. Arrangements with multiple performance obligations: 3.
Advertising Cost [Policy Text Block]	Advertising Costs A substantial amount of our advertising and promotion consists of advertising placed in our own publications and digital platforms, using available space. The incremental cost of such advertising is not not not
Restructuring Costs and Other, Policy [Policy Text Block]	Restructuring Costs and Other We incur severance related costs on an ongoing basis in response to overall industry trends. We accrue for severance related items generally as part of planned business transformation efforts when the impacted employees can be identified and the amounts are estimable. We did not September 26, 2021 September 27, 2020. Prior to 2021, 9.
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Pension, Postretirement and Postemployment Benefit Plans We evaluate our liabilities for pension, postretirement and postemployment benefit plans based upon computations made by consulting actuaries, incorporating estimates and actuarial assumptions of future plan service costs, future interest costs on projected benefit obligations, rates of compensation increases, when applicable, employee turnover rates, anticipated mortality rates, expected investment returns on plan assets, asset allocation assumptions of plan assets and other factors. We use a fiscal year end measurement date for all our pension and postretirement obligations in accordance with ASC Topic 715, Retirement Plans
Income Tax, Policy [Policy Text Block]	Income Taxes Deferred income tax assets are recognized for deductible temporary differences and loss carryforwards and deferred income tax liabilities are recognized for taxable temporary differences which are the difference between the reported amounts of assets and liabilities and their tax basis. Deferred income tax assets are reduced by a valuation allowance when, in our opinion, it is more likely than not not We recognize the effect of income tax positions only if those positions are more likely than not 50%
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments We utilize ASC Topic 820, Fair Value Measurements and Disclosures 820 820 three Level 1 Level 2 not Level 3 one Investments measured at net asset value, as a practical expedient for fair value, are excluded from the fair value hierarchy. Valuation methodologies used for pension and postretirement assets measured at fair value are as follows: Cash and cash equivalents c 1. Treasury Inflation-Protected Securities 1. Equity securities 1. 2. Debt securities 1. 2. Hedge funds
Share-based Payment Arrangement [Policy Text Block]	Stock Compensation and Warrants We have several active stock-based compensation plans. We account for grants under those plans under the fair value expense recognition provisions of ASC Topic 718, Compensation-Stock Compensation The expected term represents the period that our stock-based awards are expected to be outstanding, and is determined based on historical experience of similar awards, giving consideration to contractual terms of the awards, vesting schedules and expectations of future employee behavior. The volatility factor is calculated using historical market data for our Common Stock. The time frame used is equal to the expected term. We base the risk-free interest rate on the yield to maturity at the time of the stock option grant on zero We amortize as compensation expense the value of stock options and restricted Common Stock using the straight-line method over the vesting or restriction period, which is generally one four We also have 600,000 warrants outstanding to purchase shares of our Common Stock. Warrants are recorded at fair value determined using the Black-Scholes option pricing formula. See Notes 6, 11 14.
Uninsured Risks [Policy Text Block]	Uninsured Risks We are self-insured for health care, workers compensation and certain long-term disability costs of our employees, subject to stop loss insurance, which limits our losses in the event of large claims. We accrue our estimated health care costs in the period in which such costs are incurred, including an estimate of incurred but not September 26, 2021 Our accrued reserves for health care and workers compensation claims are based upon estimates of the remaining liability for retained losses made by consulting actuaries. The amount of workers compensation reserve has been determined based upon historical patterns of incurred and paid loss development factors from the insurance industry.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Standards - Standards Adopted in 2021 In June 2016, 326 Financial Instruments - Credit Losses September 28, 2020, not In August 2018, 2018 13 Fair Value Measurements September 28, 2020, not In December 2019, 740 Income Taxes September 28, 2020, not In August 2018, 2018 14 Compensation - Retirement Benefits - Defined Benefit Plans 2021 not Recently Issued Accounting Standards - Standards Adopted in 2020 The Company elected to change its method of accounting for leases as of September 30, 2019 No. 2016 02, 842, September 30, 2019, first 2020. We elected the package of practical expedients which permits the Company to not not twelve 842. not 18. We adopted ASC 842 not As a result of adoption of ASC 842, $8,353,000.

Note 1 - Significant Accounti_2

Note 1 - Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Schedule of Inventory, Current [Table Text Block]	(Thousands of Dollars) September 26, 2021 September 27, 2020 Newsprint - FIFO method 409 564 Newsprint - LIFO method 903 1,222 Other inventory - FIFO method 2,870 2,794 Specific identification 2,115 2,954 6,297 7,534
Property, Plant and Equipment [Table Text Block]	Years Buildings and improvements 5 - 40 Printing presses and insertion equipment 5 - 25 Leasehold improvements 3 - 10 Other 3 - 15
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Years Customer lists 10 - 20 Newspaper subscriber lists 10 - 20

Note 2 - Acquisitions (Tables)

Note 2 - Acquisitions (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Business Acquisition, Pro Forma Information [Table Text Block]	Unaudited Unaudited September 27, September 29, (Thousands of Dollars, Except Per Share Data) 2020 2019 Total revenues 821,793 973,143 Income attributable to Lee Enterprises, Incorporated 17,632 20,715 Earnings per share - diluted 3.10 3.60
BHMG [Member]
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	(Thousands of Dollars) Estimated fair value as previously reported (a) Measurement period adjustments Fair value as adjusted Cash and cash equivalents 22,293 — 22,293 Current assets 52,559 (855 ) 51,704 Other assets 12,167 4,343 16,510 Property and equipment 42,952 33 42,985 Operating lease assets 7,445 101 7,546 Advertiser relationships 38,780 (11,160 ) 27,620 Subscriber relationships 36,060 (8,210 ) 27,850 Commercial print relationships 17,130 2,430 19,560 Mastheads 21,680 (1,290 ) 20,390 Goodwill 63,559 16,337 79,896 Total assets 314,625 1,729 316,354 Current liabilities assumed (73,451 ) 1,074 (72,377 ) Operating lease liabilities (6.625 ) (921 ) (7,546 ) Other liabilities assumed (2,246 ) (1,882 ) (4,128 ) Pension obligations (43,503 ) — (43,503 ) Postemployment benefit obligations (36,800 ) — (36,800 ) Total liabilities (162,625 ) (1,729 ) (164,354 ) Net assets 152,000 — 152,000 Less: acquired cash (22,293 ) — (22,293 ) Total consideration less acquired cash 129,707 — 129,707

Note 3 - Revenue (Tables)

Note 3 - Revenue (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Disaggregation of Revenue [Table Text Block]	(Thousands of Dollars) September 26, 2021 September 27, 2020 September 29, 2019 Advertising and marketing services revenue 369,283 289,655 265,933 Subscription Revenue 357,713 268,285 187,443 TownNews and other digital services revenue 18,999 18,132 18,885 Other revenue 48,654 41,932 37,593 Total operating revenue 794,649 618,004 509,854

Note 4 - Investments in Assoc_2

Note 4 - Investments in Associated Companies (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Equity Method Investments [Table Text Block]	September 26 September 27 (Thousands of Dollars) 2021 2020 ASSETS Current assets 2,238 2,643 Investments and other assets 1,693 998 Total assets 3,931 3,641 LIABILITIES AND MEMBERS' EQUITY Current liabilities 5,027 4,663 Members' equity (1,096 ) (1,022 ) Total liabilities and members' equity 3,931 3,641 (Thousands of Dollars) 2021 2020 2019 Operating revenue 34,782 37,101 43,532 Operating expenses 25,320 29,673 34,224 Net income 9,462 7,428 9,308 Company's 50% 4,731 3,714 4,654 Less amortization of intangible assets — 209 418 Equity in earnings of TNI 4,731 3,505 4,236 September 26 September 27 (Thousands of Dollars) 2021 2020 ASSETS Current assets 6,930 10,113 Investments and other assets 30,422 29,952 Total assets 37,352 40,065 LIABILITIES AND MEMBERS' EQUITY Current liabilities 6,921 8,540 Other liabilities 6,470 5,862 Stockholders' equity 23,961 25,663 Total liabilities and stockholders' equity 37,352 40,065 (Thousands of Dollars) 2021 2020 2019 Operating revenue 46,015 48,056 56,790 Operating expenses, excluding restructuring costs, depreciation and amortization 35,583 46,845 48,121 Restructuring costs 107 274 355 Depreciation and amortization 711 697 1,018 Operating income 9,614 240 7,296 Net income (loss) 3,362 (204 ) 5,770 Equity in earnings of MNI 1,681 (102 ) 2,885

Note 5 - Goodwill and Other I_2

Note 5 - Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Schedule of Goodwill [Table Text Block]	(Thousands of Dollars) 2021 2020 Goodwill, gross amount 1,617,174 1,539,038 Accumulated impairment losses (1,288,729 ) (1,288,729 ) Goodwill, beginning of year 328,445 250,309 Goodwill acquired in business combinations — 78,136 Measurement period adjustments 1,759 — Goodwill, end of year 330,204 328,445
Schedule of Intangible Assets [Table Text Block]	September 26 September 27 (Thousands of Dollars) 2021 2020 Non-amortized intangible assets: Mastheads 39,672 40,459 Amortizable intangible assets: Customer and newspaper subscriber lists 774,242 774,604 Less accumulated amortization (657,243 ) (632,457 ) 116,999 142,147 Non-compete and consulting agreements 28,656 28,656 Less accumulated amortization (28,656 ) (28,582 ) — 74 156,671 182,680
Asset Impairment Charges [Table Text Block]	(Thousands of Dollars) 2021 2020 2019 Non-amortized intangible assets 787 972 — Property, equipment and other assets 190 — — 977 972 0

Note 7 - Leases (Tables)

Note 7 - Leases (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Lease, Cost [Table Text Block]	(Thousands of Dollars) September 26, 2021 September 27, 2020 Operating lease costs 14,846 10,148 Variable lease costs 92 1,911 Short-term lease costs — 426 Total Operating Lease Expense 14,938 12,485 (Thousands of Dollars) September 26, 2021 September 27, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflow from operating leases 14,789 10,003 Right-of-use assets obtained in exchange for operating lease liabilities 932 1,630 September 26, 2021 Weighted average remaining lease term (years) 7.98 Weighted Average discount rate 8.03%
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	(Thousands of Dollars) September 26, 2021 2022 13,826 2023 13,089 2024 12,074 2025 10,928 2026 9,755 Thereafter 38,334 Total lease payments 98,006 Less: interest (31,711) Present value of lease liabilities 66,295

Note 8 - Pension Plans (Tables)

Note 8 - Pension Plans (Tables)	12 Months Ended
	Sep. 26, 2021
Pension Plan [Member]
Notes Tables
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	(Thousands of Dollars) 2021 2020 2019 Service cost for benefits earned during the year 2,529 1,361 36 Interest cost on projected benefit obligation 7,147 7,577 6,563 Expected return on plan assets (18,688 ) (12,986 ) (8,073 ) Amortization of net loss 4,018 3,166 1,135 Amortization of prior service benefit (6 ) (6 ) (100 ) Net periodic pension cost (benefit) (5,000 ) (888 ) (439 )
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]	(Thousands of Dollars) 2021 2020 Benefit obligation, beginning of year 401,381 192,369 Business combination — 195,834 Service cost 2,529 1,361 Interest cost 7,147 7,577 Actuarial loss (gain) (5,413 ) 20,525 Benefits paid (21,182 ) (16,246 ) Administrative expenses paid (275 ) (39 ) Benefit obligation, end of year 384,187 401,381 Fair value of plan assets, beginning of year: 331,354 146,999 Business combination — 152,331 Actual return on plan assets 89,892 44,933 Benefits paid (21,182 ) (16,246 ) Administrative expenses paid (2,599 ) (2,794 ) Employer contributions 965 6,131 Fair value of plan assets, end of year 398,430 331,354 Funded status 14,243 (70,027 )
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	September 26 September 27 (Thousands of Dollars) 2021 2020 Pension obligations 14,243 (70,027 ) Accumulated other comprehensive income (loss) (before income taxes) 36,965 (41,344 )
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	September 26 September 27 (Thousands of Dollars) 2021 2020 Unrecognized net actuarial gain (loss) 36,965 (41,344 ) Unrecognized prior service benefit — — 36,965 (41,344 )
Defined Benefit Plan, Assumptions [Table Text Block]	September 26 September 27 (Percent) 2021 2020 Discount rate 2.7 2.8 Interest crediting rate 2.5 2.5 (Percent) 2021 2020 2019 Discount rate - service cost 3.0 3.3 4.2 Discount rate - interest cost 1.9 2.6 3.9 Expected long-term return on plan assets 5.9 6.0 5.5
Schedule of Allocation of Plan Assets [Table Text Block]	(Percent) Policy Allocation Actual Allocation September 26 September 26 September 27 Asset Class 2021 2021 2020 Equity securities 50 50 48 Debt securities 35 34 33 TIPS 5 4 5 Hedge fund investments 10 11 10 Cash and cash equivalents — 1 4 (Percent) Policy Allocation Actual Allocation September 26 September 26 September 27 Asset Class 2021 2021 2020 Equity securities 30 31 92 Debt securities 70 68 2 TIPS — — — Hedge fund investments — — — Cash and cash equivalents — 1 6
Schedule of Changes in Fair Value of Plan Assets [Table Text Block]	(Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 4,447 — — Domestic equity securities 7,236 78,577 42,448 — International equity securities — 9,485 9,505 — Emerging equity securities — 8,077 — — TIPS — 7,280 — — Debt securities — 181,908 32,781 — Hedge fund investments 18,758 — — — (Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 17,287 — — Domestic equity securities 5,500 151,584 60,333 — International equity securities — 6,893 7,396 — Emerging equity securities — 7,225 — — TIPS — 6,967 — — Debt securities — 22,253 32,167 — Hedge fund investments 15,977 — — —
Schedule of Expected Benefit Payments [Table Text Block]	(Thousands of Dollars) 2022 23,161 2023 22,596 2024 22,648 2025 22,552 2026 22,435 2027-2031 108,510
Pension Plans and Postretirement Plans [Member]
Notes Tables
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	(Thousands of Dollars) 2021 2020 2019 Comprehensive income (loss), net of taxes: Change in unrecognized benefit plan gain (loss) arising during the period, net of taxes $19,148, $4,095, and $7,137, respectively 59,663 10,329 (16,880 ) Amortization of items to periodic pension and other post-employment benefit costs during the period, net of taxes $819, $542, and $162, respectively 2,574 (1,265 ) (488 ) Other comprehensive income (loss) recognized in operations, net of taxes 62,237 9,064 (17,368 )

Note 9 - Postretirement and P_2

Note 9 - Postretirement and Postemployment Benefits (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Schedule of Health Care Cost Trend Rates [Table Text Block]	September 26 September 27 (Percent) 2021 2020 Health care cost trend rates 6.2 6.4 Rate to which the cost trend rate is assumed to decline (the “Ultimate Trend Rate”) 4.5 4.5 Year in which the rate reaches the Ultimate Trend Rate 2030 2030
Other Postretirement Benefits Plan [Member]
Notes Tables
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	(Thousands of Dollars) 2021 2020 2019 Service cost for benefits earned during the year 207 500 — Interest cost on projected benefit obligation 429 869 412 Expected return on plan assets (1,007 ) (1,060 ) (1,082 ) Amortization of net actuarial gain (685 ) (743 ) (976 ) Amortization of prior service benefit (647 ) (647 ) (723 ) Curtailment gains (23,830 ) — — Net periodic postretirement benefit (25,533 ) (1,081 ) (2,369 )
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]	(Thousands of Dollars) 2021 2020 Benefit obligation, beginning of year 47,637 11,752 Business combination — 36,800 Service cost 207 500 Interest cost 429 869 Liability (gain) loss due to Curtailment (23,830 ) — Actuarial loss (gain) (4,285 ) (982 ) Benefits paid, net of premiums received (1,678 ) (1,374 ) Medicare Part D subsidies 58 72 Benefit obligation, end of year 18,538 47,637 Fair value of plan assets, beginning of year 25,706 24,135 Business combination — — Actual return on plan assets 1,534 1,594 Employer contributions 1,293 646 Benefits paid, net of premiums and Medicare Part D subsidies received (1,795 ) (1,077 ) Benefits paid for active employees 64 (438 ) One time asset transfer — 846 Fair value of plan assets at measurement date 26,802 25,706 Funded status 8,264 (21,931 )
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	September 26 September 27 (Thousands of Dollars) 2021 2020 Non-current assets 17,664 15,241 Postretirement benefit obligations (9,859 ) (37,172 ) Accumulated other comprehensive income (before income tax benefit) 17,747 14,269
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	September 26 September 27 (Thousands of Dollars) 2021 2020 Unrecognized net actuarial gain 14,071 4,826 Unrecognized prior service benefit 3,676 9,443 17,747 14,269
Defined Benefit Plan, Assumptions [Table Text Block]	September 26 September 27 (Percent) 2021 2020 Discount rate 2.6 2.7 Expected long-term return on plan assets 4.0 4.5 (Percent) 2021 2020 2019 Discount rate - service cost 2.5 3.4 4.0 Discount rate - interest cost 1.9 2.8 3.7 Expected long-term return on plan assets 4.0 4.5 4.5
Schedule of Allocation of Plan Assets [Table Text Block]	(Percent) Policy Allocation Actual Allocation September 26 September 27 Asset Class September 26 2021 2021 2020 Equity securities 20 20 20 Debt securities 70 68 70 Hedge fund investment 10 12 10 Cash and cash equivalents — — —
Schedule of Changes in Fair Value of Plan Assets [Table Text Block]	(Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 25 — — Domestic equity securities 904 2,643 — — Emerging equity securities — 603 — — International equity securities — 747 660 — Debt securities — 18,363 — — Hedge fund investment 3,235 — — — (Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 59 — — Domestic equity securities 590 2,868 — — Emerging equity securities — 539 — — International equity securities — 579 759 — Debt securities — 18,229 — — Hedge fund investment 2,754 — — —
Schedule of Expected Benefit Payments [Table Text Block]	Less Medicare Gross Part D Net (Thousands of Dollars) Payments Subsidy Payments 2022 1,479 (58 ) 1,421 2023 1,424 (55 ) 1,369 2024 1,383 (51 ) 1,332 2025 1,326 (47 ) 1,279 2026 1,277 (43 ) 1,234 2027-2031 5,439 (158 ) 5,281

Note 10 - Other Retirement Pl_2

Note 10 - Other Retirement Plans (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Multiemployer Plan [Table Text Block]	(Thousands of Dollars) Zone Status September 30 Funding Improvement Plan/Rehabilitation Plan Status Contributions Expiration Dates of Pension Plan 2021 2020 Status 2021 2020 2019 Surcharge Imposed CBAs GCIU- Employer Retirement Fund Red Red Implemented 10 87 98 No 3/24/2022 District No. 9, International Association of Machinists and Aerospace Workers Pension Trust Red Green N/A 15 31 30 N/A 2/28/2023 CWA/ITU negotiated Pension Plan Red Red N/A 81 456 — No 6/10/2022 1/13/2022 IAM National Pension Fund Red Green N/A 67 86 — N/A 1/1/2024 2/31/22 Operating Engineers Central Pension Fund of the International Union of Operating Engineers and Participating Employers Green Green N/A 49 52 — N/A 6/16/2022

Note 12 - Stock Ownership Pla_2

Note 12 - Stock Ownership Plans (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	(Thousands of Shares) 2021 2020 2019 Under option, beginning of year 41 81 110 Exercised (2 ) — (9 ) Canceled (3 ) (40 ) (20 ) Under option, end of year 36 41 81 Exercisable, end of year 36 41 81
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value [Table Text Block]	(Dollars) 2021 2020 2019 Exercised 11.3 — 20.6 Cancelled 11.3 25.3 20.8 Under option, end of year 11.4 11.4 18.2
Share-based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	(Dollars) Options Outstanding Options Exercisable Range of Number Outstanding (Thousands) Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable (Thousands) Weighted Average Exercise Price 11 - 12 36 0.7 11.4 36 11.4
Share-based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	(Thousands of Shares) 2021 2020 2019 Outstanding, beginning of year 155 148 206 Granted 46 72 79 Vested (45 ) (61 ) (134 ) Forfeited (2 ) (4 ) (3 ) Outstanding, end of year 154 155 148 (Dollars) 2021 2020 2019 Outstanding, beginning of year 21.5 24.9 23.1 Granted 11.2 16.2 21.8 Vested 27.3 23.4 20.3 Forfeited 16.1 24.4 21.3 Outstanding, end of year 16.7 21.5 24.9

Note 13 - Income Taxes (Tables)

Note 13 - Income Taxes (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	(Thousands of Dollars) 2021 2020 2019 Current: Federal (2,431 ) 8,779 8,763 State 3,642 (10 ) 1,171 Deferred 6,004 (4,665 ) (2,003 ) 7,215 4,104 7,931
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	(Percent of Income (Loss) Before Income Taxes) 2021 2020 2019 Computed “expected” income tax expense 21.0 21.0 21.0 State income tax benefit, net of federal tax benefit 5.6 21.7 1.3 Net income of associated companies (1.8 ) (18.3 ) (3.9 ) Resolution of tax matters 3.2 (30.5 ) 1.7 Remeasurement due to rate changes — 24.0 — Non-deductible expenses 0.9 19.4 3.4 Valuation allowance (6.0 ) 110.0 10.8 Warrant valuation (0.4 ) (7.3 ) (0.6 ) Other — 4.4 (0.4 ) 22.5 144.4 33.3
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	September 26 September 27 (Thousands of Dollars) 2021 2020 Deferred income tax liabilities: Property and equipment (13,284 ) (18,646 ) Identified intangible assets (14,032 ) (16,765 ) ASC 842 - Leases DTL (15,813 ) (18,669 ) Pension and postretirement benefits (6,346 ) — Investments (14,275 ) (6,154 ) (63,750 ) (60,234 ) Deferred income tax assets: Allowance for credit losses 237 1,733 Pension and postretirement benefits — 7,075 Long-term debt 716 350 Interest deduction limitation — 5,383 Operating loss carryforwards 26,999 28,240 ASC 842 - Leases DTA 15,840 18,675 Accrued compensation 6,630 13,142 Accrued expenses 443 1,673 Other 812 430 51,677 76,701 Valuation allowance (28,222 ) (31,675 ) Net deferred income tax liabilities (40,295 ) (15,208 )
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	(Thousands of Dollars) 2021 2020 Balance, beginning of year 27,008 18,252 Changes in tax positions for prior years 1,008 (331 ) Increases (decrease) in tax positions for the current year (8,940 ) 9,825 Lapse in statute of limitations (797 ) (738 ) Balance, end of year 18,279 27,008

Note 14 - Fair Value of Finan_2

Note 14 - Fair Value of Financial Instruments (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	2021 2020 2019 Volatility (Percent) 43 84 48 Risk-free interest rate (Percent) 0.05 0.12 1.58 Expected term (Years) 0.5 1.5 2.5 Estimated fair value (Dollars) 0.12 0.06 0.2

Note 15 - Earnings Per Common_2

Note 15 - Earnings Per Common Share (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	(Thousands of Dollars and Shares, Except Per Common Share Data) 2021 2020 2019 Income (loss) attributable to Lee Enterprises, Incorporated: 22,785 (3,106 ) 14,268 Weighted average Common Stock 5,873 5,811 5,765 Less non-vested restricted Common Stock (156 ) (154 ) (208 ) Basic average Common Stock 5,717 5,657 5,557 Dilutive stock options and restricted Common Stock 109 37 131 Diluted average Common Stock 5,826 5,694 5,688 Earnings per common share: Basic: 3.99 (0.55 ) 2.57 Diluted 3.91 (0.55 ) 2.51

Note 16 - Allowance for Credi_2

Note 16 - Allowance for Credit Losses (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	(Thousands of Dollars) 2021 2020 2019 Balance, beginning of year 13,431 6,434 4,806 Additions charged to expense 1,505 8,607 2,751 Deductions from reserves (8,362 ) (1,610 ) (1,123 ) Balance, end of year 6,574 13,431 6,434

Note 17 - Other Information (Ta

Note 17 - Other Information (Tables)	12 Months Ended
	Sep. 26, 2021
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	September 26 September 27 (Thousands of Dollars) 2021 2020 Compensation 20,849 16,915 Retirement plans 554 2,317 Other 23,673 25,046 45,076 44,278
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	(Thousands of Dollars) 2021 2020 2019 Interest 45,214 49,518 47,555 Debt financing and reorganization costs — 707 1,773 Income tax payments, net 7,604 446 8,439

Note 1 - Significant Accounti_3

Note 1 - Significant Accounting Policies (Details Textual)	Feb. 25, 2021	Mar. 16, 2020USD ($)	Dec. 10, 2021USD ($)	Dec. 26, 2021USD ($)	Sep. 26, 2021USD ($)shares	Sep. 27, 2020USD ($)	Sep. 29, 2019USD ($)	Nov. 24, 2021$ / shares	Jan. 29, 2020USD ($)	[1]
Revenue from Contract with Customer, Including Assessed Tax					$ 794,649,000	$ 618,004,000	$ 509,854,000
Proceeds from (Payment for) Pension Benefits					(965,000)	(6,215,000)	(650,000)
Increase (Decrease) in Obligation, Pension and Other Postretirement Benefits, Total					(2,667,000)	(2,950,000)	1,900,000
Repayments of Long-term Debt, Total					0	443,627,000	41,832,000
Inventory, LIFO Reserve					988,000	942,000
Goodwill, Ending Balance		$ 79,896,000			$ 330,204,000	328,445,000	250,309,000
Decrease in Royalty Rates					0.50%
Increase in Discount Rate					1.00%
Forecasted Revenue, Decrease Percentage					1.00%
Long Term Growth Rates, Decrease Percentage					1.00%
Class of Warrant or Right, Outstanding (in shares) | shares					600,000
Cash Collateral for Insurance					$ 4,711,000
Operating Lease, Right-of-Use Asset					65,682,000	70,933,000
Operating Lease, Liability, Current					8,612,000	8,577,000
Operating Lease, Liability, Noncurrent					$ 57,683,000	62,374,000
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset						10,709,000
Operating Lease, Liability, Current						2,281,000
Operating Lease, Liability, Noncurrent						8,353,000
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)					1 year
Minimum [Member] | Measurement Input, Royalty Rate [Member]
Intangible Assets, Measurement Input					0.010
Minimum [Member] | Measurement Input, Discount Rate [Member]
Intangible Assets, Measurement Input					0.0950
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)					4 years
Maximum [Member] | Measurement Input, Royalty Rate [Member]
Intangible Assets, Measurement Input					0.015
Maximum [Member] | Measurement Input, Discount Rate [Member]
Intangible Assets, Measurement Input					0.1150
BHMG [Member]
Goodwill, Ending Balance					$ 79,896,000				$ 63,559,000
Operating Lease, Right-of-Use Asset		$ 56,226,000
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)					3 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)					10 years
Leasehold Improvements [Member] | BHMG [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)		3 years
Forecast [Member] | Credit Agreement [Member]
Repayments of Long-term Debt, Total				$ 10,430,000
Estimating Using Royalty Rate [Member]
Impairment of Intangible Assets, Finite-lived					$ 9,816,000
Estimating Using Discount Rate [Member]
Impairment of Intangible Assets, Finite-lived					1,075,000
Estimating Based on Revenue Forecast [Member]
Impairment of Intangible Assets, Finite-lived					674,000
Estimating Based on Long Term Growth Rates [Member]
Impairment of Intangible Assets, Finite-lived					26,000
Subsequent Event [Member]
Proceeds from Sale of Buildings			$ 14,480,000
Subsequent Event [Member] | Rights Agreement [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares								$ 120
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	10
Subscription and Circulation [Member]
Revenue from Contract with Customer, Including Assessed Tax					357,713,000	268,285,000	187,443,000
Subscription and Circulation [Member] | Reclassified Other Revenue to Subscription Revenue [Member]
Revenue from Contract with Customer, Including Assessed Tax					828,000	2,346,000	752,000
Product and Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax					67,653,000	60,064,000	56,478,000
Product and Service, Other [Member] | Reclassified Other Revenue to Subscription Revenue [Member]
Revenue from Contract with Customer, Including Assessed Tax					$ (828,000)	(2,346,000)	$ (752,000)
TNI Partners [Member]
Noncontrolling Interest, Ownership Percentage by Parent					50.00%
Goodwill, Ending Balance						$ 12,366,000
MNI [Member]
Noncontrolling Interest, Ownership Percentage by Parent					50.00%
INN Partners, L.C. [Member]
Noncontrolling Interest, Ownership Percentage by Parent					82.50%
[1]	As previously reported in the Company's Quarterly Report on Form 10-Q for the period ended March 29, 2020.

Note 1 - Significant Accounti_4

Note 1 - Significant Accounting Policies - Components of Inventory (Details) - USD ($) $ in Thousands	Sep. 26, 2021	Sep. 27, 2020
LIFO inventory	$ 903	$ 1,222
Specific identification	2,115	2,954
Inventories	6,297	7,534
Newsprint [Member]
FIFO inventory	409	564
Other Inventory [Member]
FIFO inventory	$ 2,870	$ 2,794

Note 1 - Significant Accounti_5

Note 1 - Significant Accounting Policies - Estimated Useful Lives of Property and Equipment (Details)	12 Months Ended
	Sep. 26, 2021
Building Improvements [Member] | Minimum [Member]
Property and equipment, useful life (Year)	5 years
Building Improvements [Member] | Maximum [Member]
Property and equipment, useful life (Year)	40 years
Printing Press and Insertion Equipment [Member] | Minimum [Member]
Property and equipment, useful life (Year)	5 years
Printing Press and Insertion Equipment [Member] | Maximum [Member]
Property and equipment, useful life (Year)	25 years
Leasehold Improvements [Member] | Minimum [Member]
Property and equipment, useful life (Year)	3 years
Leasehold Improvements [Member] | Maximum [Member]
Property and equipment, useful life (Year)	10 years
Property, Plant and Equipment, Other Types [Member] | Minimum [Member]
Property and equipment, useful life (Year)	3 years
Property, Plant and Equipment, Other Types [Member] | Maximum [Member]
Property and equipment, useful life (Year)	15 years

Note 1 - Significant Accounti_6

Note 1 - Significant Accounting Policies - Intangible Assets Amortization Period (Details)	12 Months Ended
	Sep. 26, 2021
Minimum [Member] | Customer Lists [Member]
Intangible Assets, useful life (Year)	10 years
Minimum [Member] | Newspaper Subscriber Lists [Member]
Intangible Assets, useful life (Year)	10 years
Maximum [Member] | Customer Lists [Member]
Intangible Assets, useful life (Year)	20 years
Maximum [Member] | Newspaper Subscriber Lists [Member]
Intangible Assets, useful life (Year)	20 years

Note 2 - Acquisitions (Details

Note 2 - Acquisitions (Details Textual)	Mar. 16, 2020USD ($)	Jan. 29, 2020USD ($)	Dec. 29, 2019USD ($)	Sep. 26, 2021USD ($)	Sep. 27, 2020USD ($)	Sep. 29, 2019USD ($)	Sep. 26, 2021USD ($)	Sep. 26, 2021USD ($)
Number of Real Estate Properties	68
Operating Lease, Annual Rent Payable	$ 8,000,000
Operating Lease, Percentage of Net Sales Proceeds	8.00%
Operating Lease, Rent Credit Earned				$ 40,000			$ 40,000	$ 40,000
Operating Lease, Expense				7,522,000
Operating Lease, Right-of-Use Asset				65,682,000	$ 70,933,000		65,682,000	65,682,000
Operating Lease, Liability, Total				66,295,000			66,295,000	66,295,000
Net Income (Loss) Attributable to Parent, Total				$ 22,785,000	(3,106,000)	$ 14,268,000
BHMG [Member]
Payments to Acquire Businesses, Gross	$ 140,000,000	$ 140,000,000
Business Combination, Termination of Contract, Expected Credits	5,425,000
Business Combination, Termination of Contract, Expected Credit, Estimated Pro-rated Fixed Portion	1,245,000
Business Combination, Termination of Contract, Expected Credit, Estimated Pro-rated Variable Portion	4,180,000
Contract with Customer, Asset, Increase (Decrease) for Contract Acquired in Business Combination			$ 3,589,000
Operating Lease, Right-of-Use Asset	56,226,000
Operating Lease, Liability, Total	$ 56,226,000
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Accrued Liabilities							(634,000)
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Uncertain Tax Position Allowance							(138,000)
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Current Assets							(3,600,000)
BHMG [Member] | Acquisition-related Costs [Member]
Net Income (Loss) Attributable to Parent, Total					$ 8,973,000	$ (7,693,000)
BHMG [Member] | Advertiser Relationships [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles								(11,160,000)
BHMG [Member] | Subscriber Relationships [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles								(8,210,000)
BHMG [Member] | Commercial Print Relationships [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles								$ 2,430,000
BHMG [Member] | Revision of Prior Period, Adjustment [Member] | Advertiser Relationships [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles							(11,160,000)
BHMG [Member] | Revision of Prior Period, Adjustment [Member] | Subscriber Relationships [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles							(8,210,000)
BHMG [Member] | Revision of Prior Period, Adjustment [Member] | Commercial Print Relationships [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles							$ 2,430,000

Note 2 - Acquisitions - Prelimi

Note 2 - Acquisitions - Preliminary Determination of Fair Values of Assets and Liabilities (Details) - USD ($)	Jan. 29, 2020	[1]	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019	Sep. 26, 2021	Sep. 26, 2021	Mar. 16, 2020
Goodwill			$ 330,204,000	$ 328,445,000	$ 250,309,000	$ 330,204,000	$ 330,204,000	$ 79,896,000
Goodwill, adjustment			1,759,000	0
Total consideration less acquired cash			0	$ 130,985,000	$ 6,543,000
BHMG [Member]
Cash and cash equivalents	$ 22,293,000		22,293,000			22,293,000	22,293,000
Current assets	52,559,000		51,704,000			51,704,000	51,704,000
Current assets, adjustment						(855,000)
Other assets	12,167,000		16,510,000			16,510,000	16,510,000
Other assets, adjustment						4,343,000
Property and equipment	42,952,000		42,985,000			42,985,000	42,985,000
Property and equipment, adjustment						33,000
Operating lease assets	7,445,000		7,546,000			7,546,000	7,546,000
Operating lease assets, adjustment						101,000
Goodwill	63,559,000		79,896,000			79,896,000	79,896,000
Goodwill, adjustment						16,337,000
Total assets	314,625,000		316,354,000			316,354,000	316,354,000
Total assets, adjustment						1,729,000
Current liabilities assumed	(73,451,000)		(72,377,000)			(72,377,000)	(72,377,000)
Current liabilities assumed, adjustment						1,074,000
Operating lease liabilities	(6,625)		(7,546,000)			(7,546,000)	(7,546,000)
Operating lease liabilities, adjustment						(921,000)
Other liabilities assumed	(2,246,000)		(4,128,000)			(4,128,000)	(4,128,000)
Other liabilities assumed						(1,882,000)
Pension obligations	(43,503,000)		(43,503,000)			(43,503,000)	(43,503,000)
Postemployment benefit obligations	(36,800,000)		(36,800,000)			(36,800,000)	(36,800,000)
Total liabilities	(162,625,000)		(164,354,000)			(164,354,000)	(164,354,000)
Total liabilities, adjustment						(1,729,000)
Net assets	152,000,000		152,000,000			152,000,000	152,000,000
Less: acquired cash	(22,293,000)						(22,293,000)
Total consideration less acquired cash	129,707,000						129,707,000
BHMG [Member] | Mastheads [Member]
Relationship, adjustment						(1,290,000)
Mastheads	21,680,000		20,390,000			20,390,000	20,390,000
BHMG [Member] | Advertiser Relationships [Member]
Relationships	38,780,000		27,620,000			27,620,000	27,620,000
Relationship, adjustment						(11,160,000)
BHMG [Member] | Subscriber Relationships [Member]
Relationships	36,060,000		27,850,000			27,850,000	27,850,000
Relationship, adjustment						(8,210,000)
BHMG [Member] | Commercial Print Relationships [Member]
Relationships	$ 17,130,000		$ 19,560,000			19,560,000	$ 19,560,000
Relationship, adjustment						$ 2,430,000
[1]	As previously reported in the Company's Quarterly Report on Form 10-Q for the period ended March 29, 2020.

Note 2 - Acquisitions - Pro For

Note 2 - Acquisitions - Pro Forma Information (Details) - BHMG [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019
Total revenues	$ 821,793	$ 973,143
Income attributable to Lee Enterprises, Incorporated	$ 17,632	$ 20,715
Earnings per share - diluted (in dollars per share)	$ 3.10	$ 3.60

Note 3 - Revenue (Details Textu

Note 3 - Revenue (Details Textual) - USD ($)	12 Months Ended			24 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019	Sep. 26, 2021	Sep. 30, 2018
Revenue from Contract with Customer, Including Assessed Tax	$ 794,649,000	$ 618,004,000	$ 509,854,000
Contract with Customer, Liability, Current	61,404,000	60,271,000		$ 61,404,000
Contract with Customer, Liability, Revenue Recognized				56,139,000
Contract with Customer, Asset, after Allowance for Credit Loss, Current, Total	0	0	1,107,000	0
Accounts Receivable, before Allowance for Credit Loss	71,644,000	66,029,000		71,644,000
Accounts Receivable, Allowance for Credit Loss, Ending Balance	6,574,000	13,431,000	6,434,000	$ 6,574,000	$ 4,806,000
Digital Advertising [Member]
Revenue from Contract with Customer, Including Assessed Tax	138,734,000	106,491,000	100,007,000
Digital Subscription Revenue [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 95,794,000	$ 37,336,000	$ 25,002,000

Note 3 - Revenue - Disaggregati

Note 3 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Total operating revenue	$ 794,649	$ 618,004	$ 509,854
Advertising and Marketing Services [Member]
Total operating revenue	369,283	289,655	265,933
Subscription and Circulation [Member]
Total operating revenue	357,713	268,285	187,443
Digital Services Revenues [Member]
Total operating revenue	18,999	18,132	18,885
Other Revenues [Member]
Total operating revenue	$ 48,654	$ 41,932	$ 37,593

Note 4 - Investments in Assoc_3

Note 4 - Investments in Associated Companies (Details Textual) - USD ($)	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019	Mar. 16, 2020
Equity Method Investments	$ 26,682,000	$ 27,624,000
Goodwill, Ending Balance	330,204,000	328,445,000	$ 250,309,000	$ 79,896,000
MNI [Member]
Proceeds from Equity Method Investment, Distribution	2,300,000	1,300,000	3,350,000
Editorial Service Fees	5,562,000	6,152,000	6,636,000
TNI Partners [Member]
Proceeds from Equity Method Investment, Distribution	$ 5,150,000	$ 3,176,000	$ 4,245,000
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	50.00%	50.00%
Equity Method Investments	$ 14,702,000
Goodwill, Ending Balance		$ 12,366,000
Other Intangible Assets, Net		$ 2,336,000
MNI [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	50.00%	50.00%
Equity Method Investments	$ 11,980,000

Note 4 - Investments in Assoc_4

Note 4 - Investments in Associated Companies - Summarized Financial Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Current assets	$ 108,799	$ 108,753
Total assets	843,551	864,057
Current liabilities	141,624	144,022
Members' equity	54,565	(31,564)	$ (38,477)
Total liabilities and members' equity	843,551	864,057
Revenue from Contract with Customer, Including Assessed Tax	794,649	618,004	509,854
Operating expenses	744,505	571,129	442,246
Net income	22,785	(3,106)	14,268
Equity in earnings	6,412	3,403	7,121
Restructuring costs	7,182	13,751	11,635
Depreciation and amortization	42,841	36,133	29,332
Operating income	56,556	50,278	74,729
Net Income (loss)	24,832	(1,261)	15,909
TNI Partners [Member]
Current assets	2,238	2,643
Investments and other assets	1,693	998
Total assets	3,931	3,641
Current liabilities	5,027	4,663
Members' equity	(1,096)	(1,022)
Total liabilities and members' equity	3,931	3,641
Revenue from Contract with Customer, Including Assessed Tax	34,782	37,101	43,532
Operating expenses	25,320	29,673	34,224
Net income	9,462	7,428	9,308
Company's 50% share	4,731	3,714	4,654
Less amortization of intangible assets	0	209	418
Equity in earnings	4,731	3,505	4,236
Madison Newspapers, Inc. [Member]
Revenue from Contract with Customer, Including Assessed Tax	46,015	48,056	56,790
Operating expenses	35,583	46,845	48,121
Equity in earnings	1,681	(102)	2,885
Restructuring costs	107	274	355
Depreciation and amortization	711	697	1,018
Operating income	9,614	240	7,296
Net Income (loss)	3,362	(204)	$ 5,770
MNI [Member]
Current assets	6,930	10,113
Investments and other assets	30,422	29,952
Total assets	37,352	40,065
Current liabilities	6,921	8,540
Members' equity	23,961	25,663
Total liabilities and members' equity	37,352	40,065
Other liabilities	$ 6,470	$ 5,862

Note 4 - Investments in Assoc_5

Note 4 - Investments in Associated Companies - Summarized Financial Information (Details) (Parentheticals)	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
TNI Partners [Member]
Percentage of share	50.00%	50.00%	50.00%

Note 5 - Goodwill and Other I_3

Note 5 - Goodwill and Other Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Mar. 16, 2020	Jan. 29, 2020	[1]	Sep. 29, 2019
Finite-Lived Intangible Assets, Amortization Expense, Next Rolling Twelve Months	$ 21,226,000
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Two	19,793,000
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Three	17,096,000
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Four	11,091,000
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Five	$ 6,992,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)	13 years 6 months
Goodwill, Ending Balance	$ 330,204,000	$ 328,445,000	$ 79,896,000			$ 250,309,000
Business Acquisition, Goodwill, Expected Tax Deductible Amount	42,442,000
BHMG [Member]
Goodwill, Ending Balance	79,896,000			$ 63,559,000
BHMG [Member] | Advertiser Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	27,620,000			38,780,000
BHMG [Member] | Subscriber Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	27,850,000			36,060,000
BHMG [Member] | Commercial Print Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	19,560,000			$ 17,130,000
BHMG [Member] | Mastheads [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets	$ 20,390,000
[1]	As previously reported in the Company's Quarterly Report on Form 10-Q for the period ended March 29, 2020.

Note 5 - Goodwill and Other I_4

Note 5 - Goodwill and Other Intangible Assets - Changes in the Carrying Amount of Goodwill (Details)	12 Months Ended
	Sep. 26, 2021USD ($)	Sep. 27, 2020USD ($)
Goodwill, gross amount	$ 1,617,174,000	$ 1,539,038,000
Accumulated impairment losses	(1,288,729,000)	(1,288,729,000)
Goodwill	328,445,000	250,309,000
Goodwill acquired in business combinations	0	78,136,000
Goodwill, adjustment	1,759,000	0
Goodwill	$ 330,204,000	$ 328,445,000

Note 5 - Goodwill and Other I_5

Note 5 - Goodwill and Other Intangible Assets - Identified Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 26, 2021	Sep. 27, 2020
Mastheads	$ 39,672	$ 40,459
Intangible Assets, Net (Excluding Goodwill), Total	156,671	182,680
Customer and Newspaper Subscriber Lists [Member]
Amortizable intangible assets, gross	774,242	774,604
Less accumulated amortization	(657,243)	(632,457)
Finite-Lived Intangible Assets, Net, Ending Balance	116,999	142,147
Noncompete Agreements [Member]
Amortizable intangible assets, gross	28,656	28,656
Less accumulated amortization	(28,656)	(28,582)
Finite-Lived Intangible Assets, Net, Ending Balance	$ 0	$ 74

Note 5 - Goodwill and Other I_6

Note 5 - Goodwill and Other Intangible Assets - Pretax Impairment Charges (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Non-amortized intangible assets	$ 787	$ 972	$ 0
Property, equipment and other assets	190	0	0
Asset Impairment Charges, Total	$ 977	$ 972	$ 0

Note 6 - Debt (Details Textual)

Note 6 - Debt (Details Textual) - USD ($)	Mar. 16, 2020	Jan. 29, 2020	Mar. 31, 2014	Sep. 26, 2021	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Long-term Debt, Gross	$ 431,502,000
Pulitzer Excess Cash Flow				$ 6,112,000
Amortization of Debt Issuance Costs	$ 9,583,000				$ 0	$ 11,282,000	$ 5,773,000
Liquidity				26,112,000	26,112,000
Long-term Debt, Current Maturities, Total				6,112,000	6,112,000	$ 13,733,000
Cash, Ending Balance				20,000,000	20,000,000
Future Liquidity Warrant Exercise Proceeds					25,140,000
Warrants Issued in Connection with Second Lien Term Loan [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			600,000
Warrants, When Fully Exercised, Percentage of Common Stock Outstanding			10.10%
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 41.90
Warrants and Rights Outstanding			$ 16,930,000
Credit Agreement [Member] | Secured Term Loan [Member] | BH Finance [Member]
Long-term Debt, Gross				$ 482,616,000	$ 482,616,000
Weighted Average Cost of Debt, Excluding Amortization of Debt Financing Costs				9.00%	9.00%
Debt Instrument, Covenant, Percent of Net Cash Proceeds of Property in Excess of $500,000 in 90 Days	100.00%
Debt Instrument, Covenant, Excess Cash Flow, Period After Quarter End (Day)	50 days
Debt Instrument, Covenant, Change of Control, Repayment Percentage	105.00%
Senior Secured Notes [Member]
Debt Issuance Costs, Gross			$ 37,819,000
BHMG [Member]
Payments to Acquire Businesses, Gross	$ 140,000,000	$ 140,000,000

Note 7 - Leases (Details Textua

Note 7 - Leases (Details Textual)	Sep. 26, 2021
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	1 year
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	40 years

Note 7 - Leases - Lease Expense

Note 7 - Leases - Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020
Operating lease costs	$ 14,846	$ 10,148
Variable lease costs	92	1,911
Short-term lease costs	0	426
Total Operating Lease Expense	14,938	12,485
Operating cash outflow from operating leases	14,789	10,003
Right-of-use assets obtained in exchange for operating lease liabilities	$ 932	$ 1,630
Weighted average remaining lease term (years) (Year)	7 years 11 months 23 days
Weighted Average discount rate	8.03%

Note 7 - Leases - Maturities of

Note 7 - Leases - Maturities of Lease Liabilities (Details) $ in Thousands	Sep. 26, 2021USD ($)
2022	$ 13,826
2023	13,089
2024	12,074
2025	10,928
2026	9,755
Thereafter	38,334
Total lease payments	98,006
Less: interest	(31,711)
Present value of lease liabilities	$ 66,295

Note 8 - Pension Plans (Details

Note 8 - Pension Plans (Details Textual) - USD ($)	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Pension Plan [Member]
Defined Benefit Plan, Expected Amortization of Gain (Loss), Next Fiscal Year	$ 5,035,000
Defined Benefit Plan, Accumulated Benefit Obligation	384,187,000	$ 401,381,000
Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan Assets, Projected Benefit Obligation	384,187,000
Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan Assets, Accumulated Benefit Obligation	384,187,000
Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan Assets, Plan Assets	$ 176,214,000
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Rate of Return on Plan Assets	5.90%	6.00%	5.50%
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year	$ 254,000
Liability, Defined Benefit Plan, Noncurrent, Total		$ 70,027,000
Pension Plan [Member] | U.S. Small Cap Value Equity Common/Collective Fund [Member]
Equity Securities, FV-NI, Current	7,236,000	5,500,000
Pension Plan [Member] | Global Equity Long/Short Common/Collective Hedge Fund-of-funds [Member]
Equity Securities, FV-NI, Current	8,371,000	7,096,000
Pension Plan [Member] | Global Equity Long/Short Common/Collective Hedge Fund-of-funds 2 [Member]
Equity Securities, FV-NI, Current	10,387,000	8,881,000
Other Pension Plan [Member]
Liability, Defined Benefit Plan, Noncurrent, Total	$ 996,000	$ 1,483,000

Note 8 - Pension Plans - Net Pe

Note 8 - Pension Plans - Net Periodic Cost (Benefit) (Details) - Pension Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Service cost for benefits earned during the year	$ 2,529	$ 1,361	$ 36
Interest cost on projected benefit obligation	7,147	7,577	6,563
Expected return on plan assets	(18,688)	(12,986)	(8,073)
Amortization of net loss	4,018	3,166	1,135
Amortization of prior service benefit	(6)	(6)	(100)
Net periodic pension cost (benefit)	$ (5,000)	$ (888)	$ (439)

Note 8 - Pension Plans - Benefi

Note 8 - Pension Plans - Benefit Obligations and Plan Assets (Details) - Pension Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Benefit obligation, beginning of year	$ 401,381	$ 192,369
Business combination	0	195,834
Service cost	2,529	1,361	$ 36
Interest cost	7,147	7,577	6,563
Actuarial loss (gain)	(5,413)	20,525
Benefits paid	(21,182)	(16,246)
Administrative expenses paid	(275)	(39)
Benefit obligation, end of year	384,187	401,381	192,369
Fair value of plan assets, beginning of year:	331,354	146,999
Business combination	0	152,331
Actual return on plan assets	89,892	44,933
Benefits paid	(21,182)	(16,246)
Administrative expenses paid	(2,599)	(2,794)
Employer contributions	965	6,131
Fair value of plan assets, end of year	398,430	331,354	$ 146,999
Funded status	$ 14,243	$ (70,027)

Note 8 - Pension Plans - Amount

Note 8 - Pension Plans - Amounts Recognized in the Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 26, 2021	Sep. 27, 2020
Accumulated other comprehensive income (loss) (before income taxes)	$ 36,965	$ (41,344)
Pension Plan [Member]
Pension obligations	$ 14,243
Pension obligations		$ 70,027

Note 8 - Pension Plans - Amou_2

Note 8 - Pension Plans - Amounts Recognized in Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020
Unrecognized net actuarial gain (loss)	$ 36,965	$ (41,344)
Pension Plan [Member]
Unrecognized prior service benefit	0	0
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, before Tax, Total	$ 36,965	$ (41,344)

Note 8 - Pension Plans - Assump

Note 8 - Pension Plans - Assumptions (Details)	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Interest crediting rate	2.50%	2.50%
Pension Plan [Member]
Discount rate	2.70%	2.80%
Discount rate - service cost	3.00%	3.30%	4.20%
Discount rate - interest cost	1.90%	2.60%	3.90%
Expected long-term return on plan assets	5.90%	6.00%	5.50%

Note 8 - Pension Plans - Alloca

Note 8 - Pension Plans - Allocation of Benefit Plan Assets (Details) - Pension Plan [Member]	Sep. 26, 2021	Sep. 27, 2020
Defined Benefit Plan, Equity Securities [Member]
Asset Percentage, Policy Allocation	50.00%
Asset Percentage, Actual Allocation	50.00%	48.00%
Defined Benefit Plan, Equity Securities [Member] | Buffalo News [Member]
Asset Percentage, Policy Allocation	30.00%
Asset Percentage, Actual Allocation	31.00%	92.00%
Defined Benefit Plan, Debt Security [Member]
Asset Percentage, Policy Allocation	35.00%
Asset Percentage, Actual Allocation	34.00%	33.00%
Defined Benefit Plan, Debt Security [Member] | Buffalo News [Member]
Asset Percentage, Policy Allocation	70.00%
Asset Percentage, Actual Allocation	68.00%	2.00%
US Treasury Securities [Member]
Asset Percentage, Policy Allocation	5.00%
Asset Percentage, Actual Allocation	4.00%	5.00%
US Treasury Securities [Member] | Buffalo News [Member]
Asset Percentage, Policy Allocation	0.00%
Asset Percentage, Actual Allocation	0.00%	0.00%
Hedge Funds [Member]
Asset Percentage, Policy Allocation	10.00%
Asset Percentage, Actual Allocation	11.00%	10.00%
Hedge Funds [Member] | Buffalo News [Member]
Asset Percentage, Policy Allocation	0.00%
Asset Percentage, Actual Allocation	0.00%	0.00%
Defined Benefit Plan, Cash and Cash Equivalents [Member]
Asset Percentage, Policy Allocation	0.00%
Asset Percentage, Actual Allocation	1.00%	4.00%
Defined Benefit Plan, Cash and Cash Equivalents [Member] | Buffalo News [Member]
Asset Percentage, Policy Allocation	0.00%
Asset Percentage, Actual Allocation	1.00%	6.00%

Note 8 - Pension Plans - Fair V

Note 8 - Pension Plans - Fair Value Hierarchy of Benefit Plan Assets (Details) - USD ($) $ in Thousands	Sep. 26, 2021	Sep. 27, 2020
Fair Value Measured at Net Asset Value Per Share [Member]
Hedge fund investment	$ 18,758	$ 15,977
Fair Value, Inputs, Level 1 [Member]
Hedge fund investment	0	0
Fair Value, Inputs, Level 2 [Member]
Hedge fund investment	0	0
Fair Value, Inputs, Level 3 [Member]
Hedge fund investment	0	0
Pension Plan [Member] | Fair Value Measured at Net Asset Value Per Share [Member]
Cash and cash equivalents	0	0
Debt securities	0	0
Pension Plan [Member] | Fair Value Measured at Net Asset Value Per Share [Member] | Domestic Equity Securities [Member]
Equity Securities, FV-NI, Current	7,236	5,500
Pension Plan [Member] | Fair Value Measured at Net Asset Value Per Share [Member] | Foreign Equity Securities [Member]
Equity Securities, FV-NI, Current	0	0
Pension Plan [Member] | Fair Value Measured at Net Asset Value Per Share [Member] | Emerging Equity Securities [Member]
Equity Securities, FV-NI, Current	0	0
Pension Plan [Member] | Fair Value Measured at Net Asset Value Per Share [Member] | US Treasury Securities [Member]
Equity Securities, FV-NI, Current	0	0
Pension Plan [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	4,447	17,287
Debt securities	181,908	22,253
Pension Plan [Member] | Fair Value, Inputs, Level 1 [Member] | Domestic Equity Securities [Member]
Equity Securities, FV-NI, Current	78,577	151,584
Pension Plan [Member] | Fair Value, Inputs, Level 1 [Member] | Foreign Equity Securities [Member]
Equity Securities, FV-NI, Current	9,485	6,893
Pension Plan [Member] | Fair Value, Inputs, Level 1 [Member] | Emerging Equity Securities [Member]
Equity Securities, FV-NI, Current	8,077	7,225
Pension Plan [Member] | Fair Value, Inputs, Level 1 [Member] | US Treasury Securities [Member]
Equity Securities, FV-NI, Current	7,280	6,967
Pension Plan [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Debt securities	32,781	32,167
Pension Plan [Member] | Fair Value, Inputs, Level 2 [Member] | Domestic Equity Securities [Member]
Equity Securities, FV-NI, Current	42,448	60,333
Pension Plan [Member] | Fair Value, Inputs, Level 2 [Member] | Foreign Equity Securities [Member]
Equity Securities, FV-NI, Current	9,505	7,396
Pension Plan [Member] | Fair Value, Inputs, Level 2 [Member] | Emerging Equity Securities [Member]
Equity Securities, FV-NI, Current	0	0
Pension Plan [Member] | Fair Value, Inputs, Level 2 [Member] | US Treasury Securities [Member]
Equity Securities, FV-NI, Current	0	0
Pension Plan [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Debt securities	0	0
Pension Plan [Member] | Fair Value, Inputs, Level 3 [Member] | Domestic Equity Securities [Member]
Equity Securities, FV-NI, Current	0	0
Pension Plan [Member] | Fair Value, Inputs, Level 3 [Member] | Foreign Equity Securities [Member]
Equity Securities, FV-NI, Current	0	0
Pension Plan [Member] | Fair Value, Inputs, Level 3 [Member] | Emerging Equity Securities [Member]
Equity Securities, FV-NI, Current	0	0
Pension Plan [Member] | Fair Value, Inputs, Level 3 [Member] | US Treasury Securities [Member]
Equity Securities, FV-NI, Current	$ 0	$ 0

Note 8 - Pension Plans - The Ac

Note 8 - Pension Plans - The Activity Within Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Change in unrecognized benefit plan gain (loss) arising during the period, net of taxes $19,148, $4,095, and $7,137, respectively	$ 59,663	$ 10,329	$ (16,880)
Amortization of items to periodic pension and other post-employment benefit costs during the period, net of taxes $819, $542, and $162, respectively	2,574	(1,265)	(488)
Other comprehensive income (loss) recognized in operations, net of taxes	$ 62,237	$ 9,064	$ (17,368)

Note 8 - Pension Plans - Future

Note 8 - Pension Plans - Future Benefit Payments (Details) $ in Thousands	Sep. 26, 2021USD ($)
2022	$ 23,161
2023	22,596
2024	22,648
2025	22,552
2026	22,435
2027-2031	$ 108,510

Note 9 - Postretirement and P_3

Note 9 - Postretirement and Postemployment Benefits (Details Textual) - USD ($)	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Other Postretirement Benefits Plan [Member]
Defined Benefit Plan, Expected Amortization of Gain (Loss), Next Fiscal Year	$ 995,000
Defined Benefit Plan, Expected Amortization of Prior Service Cost (Credit), Next Fiscal Year	$ 647,000
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Rate of Return on Plan Assets	4.00%	4.50%	4.50%
Assets for Plan Benefits, Defined Benefit Plan	$ 17,664,000	$ 15,241,000
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year	0
Defined Benefit Plan, Benefit Obligation, Ending Balance	18,538,000	47,637,000	$ 11,752,000
Other Postretirement Benefits Plan [Member] | U.S. Small Cap Value Equity Common/Collective Fund [Member]
Equity Securities, FV-NI, Current	904,000	590,000
Other Postretirement Benefits Plan [Member] | Global Equity Long/Short Common/Collective Hedge Fund-of-funds [Member]
Equity Securities, FV-NI, Current	3,235,000	2,754,000
Other Postretirement Benefits Plan [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan, Plan Assets Level 3 Reconciliation, Increase (Decrease) for Assets Transferred into (out of) Level 3	0	0
Postemployment Retirement Benefits [Member]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Curtailment	23,830,000	0	$ 0
Defined Benefit Plan, Benefit Obligation, (Increase) Decrease for Curtailment	23,830,000
Defined Benefit Plan, Benefit Obligation, Ending Balance	2,233,000	2,371,000
Master Trust Assets for the Retiree Medical Plan [Member]
Assets for Plan Benefits, Defined Benefit Plan	$ 631,000	$ 671,000

Note 9 - Postretirement and P_4

Note 9 - Postretirement and Postemployment Benefits - Net Period Postretirement Cost (Benefit) Components for Postretirement Plans (Details) - Postemployment Retirement Benefits [Member] - USD ($)	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Service cost for benefits earned during the year	$ 207,000	$ 500,000	$ 0
Interest cost on projected benefit obligation	429,000	869,000	412,000
Expected return on plan assets	(1,007,000)	(1,060,000)	(1,082,000)
Amortization of net loss	(685,000)	(743,000)	(976,000)
Amortization of prior service benefit	(647,000)	(647,000)	(723,000)
Curtailment gains	(23,830,000)	0	0
Net periodic postretirement benefit	$ (25,533,000)	$ (1,081,000)	$ (2,369,000)

Note 9 - Postretirement and P_5

Note 9 - Postretirement and Postemployment Benefits - Benefit Obligations and Plan Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020
Liability (gain) loss due to Curtailment	$ (23,830)	$ 0
Other Postretirement Benefits Plan [Member]
Benefit obligation, beginning of year	47,637	11,752
Business combination	0	36,800
Service cost	207	500
Interest cost	429	869
Actuarial loss (gain)	(4,285)	(982)
Benefits paid, net of premiums received	(1,678)	(1,374)
Medicare Part D subsidies	58	72
Benefit obligation, end of year	18,538	47,637
Fair value of plan assets, beginning of year:	25,706	24,135
Business combination	0	0
Actual return on plan assets	1,534	1,594
Employer contributions	1,293	646
Benefits paid, net of premiums and Medicare Part D subsidies received	(1,795)	(1,077)
Benefits paid for active employees	64	(438)
One time asset transfer	0	846
Fair value of plan assets, end of year	26,802	25,706
Funded status	$ 8,264	$ (21,931)

Note 9 - Postretirement and P_6

Note 9 - Postretirement and Postemployment Benefits - Amounts Recognized in the Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 26, 2021	Sep. 27, 2020
Accumulated other comprehensive income (before income tax benefit)	$ 36,965	$ (41,344)
Other Postretirement Benefits Plan [Member]
Assets for Plan Benefits, Defined Benefit Plan	17,664	15,241
Postretirement benefit obligations	(9,859)	(37,172)
Accumulated other comprehensive income (before income tax benefit)	$ 17,747	$ 14,269

Note 9 - Postretirement and P_7

Note 9 - Postretirement and Postemployment Benefits - Amounts Recognized in Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020
Unrecognized net actuarial gain	$ 36,965	$ (41,344)
Other Postretirement Benefits Plan [Member]
Unrecognized net actuarial gain	14,071	4,826
Unrecognized prior service benefit	3,676	9,443
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, before Tax, Total	$ 17,747	$ 14,269

Note 9 - Postretirement and P_8

Note 9 - Postretirement and Postemployment Benefits - Assumptions (Details) - Other Postretirement Benefits Plan [Member]	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Discount rate	2.60%	2.70%
Expected long-term return on plan assets	4.00%	4.50%
Discount rate - service cost	2.50%	3.40%	4.00%
Discount rate - interest cost	1.90%	2.80%	3.70%
Expected long-term return on plan assets	4.00%	4.50%	4.50%

Note 9 - Postretirement and P_9

Note 9 - Postretirement and Postemployment Benefits - Assumed Health Care Cost Trend Rates (Details) - Other Postretirement Benefits Plan [Member]	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020
Health care cost trend rates	6.20%	6.40%
Rate to which the cost trend rate is assumed to decline (the “Ultimate Trend Rate”)	4.50%	4.50%
Year in which the rate reaches the Ultimate Trend Rate	2030	2030

Note 9 - Postretirement and _10

Note 9 - Postretirement and Postemployment Benefits - Allocation of Benefit Plan Assets (Details) - Other Postretirement Benefits Plan [Member]	Sep. 26, 2021	Sep. 27, 2020
Defined Benefit Plan, Equity Securities [Member]
Asset Percentage, Policy Allocation	20.00%
Asset Percentage, Actual Allocation	20.00%	20.00%
Defined Benefit Plan, Debt Security [Member]
Asset Percentage, Policy Allocation	70.00%
Asset Percentage, Actual Allocation	68.00%	70.00%
Hedge Funds [Member]
Asset Percentage, Policy Allocation	10.00%
Asset Percentage, Actual Allocation	12.00%	10.00%
Defined Benefit Plan, Cash and Cash Equivalents [Member]
Asset Percentage, Policy Allocation	0.00%
Asset Percentage, Actual Allocation	0.00%	0.00%

Note 9 - Postretirement and _11

Note 9 - Postretirement and Postemployment Benefits - Fair Value Hierarchy of Benefit Plan Assets (Details) - USD ($) $ in Thousands	Sep. 26, 2021	Sep. 27, 2020
Fair Value Measured at Net Asset Value Per Share [Member]
Hedge fund investment	$ 18,758	$ 15,977
Fair Value, Inputs, Level 1 [Member]
Hedge fund investment	0	0
Fair Value, Inputs, Level 2 [Member]
Hedge fund investment	0	0
Fair Value, Inputs, Level 3 [Member]
Hedge fund investment	0	0
Other Postretirement Benefits Plan [Member] | Fair Value Measured at Net Asset Value Per Share [Member]
Cash and cash equivalents	0	0
Debt securities	0	0
Hedge fund investment	3,235	2,754
Other Postretirement Benefits Plan [Member] | Fair Value Measured at Net Asset Value Per Share [Member] | Domestic Equity Securities [Member]
Equity Securities, FV-NI, Current	904	590
Other Postretirement Benefits Plan [Member] | Fair Value Measured at Net Asset Value Per Share [Member] | Emerging Equity Securities [Member]
Equity Securities, FV-NI, Current	0	0
Other Postretirement Benefits Plan [Member] | Fair Value Measured at Net Asset Value Per Share [Member] | Foreign Equity Securities [Member]
Equity Securities, FV-NI, Current	0	0
Other Postretirement Benefits Plan [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	25	59
Debt securities	18,363	18,229
Hedge fund investment	0	0
Other Postretirement Benefits Plan [Member] | Fair Value, Inputs, Level 1 [Member] | Domestic Equity Securities [Member]
Equity Securities, FV-NI, Current	2,643	2,868
Other Postretirement Benefits Plan [Member] | Fair Value, Inputs, Level 1 [Member] | Emerging Equity Securities [Member]
Equity Securities, FV-NI, Current	603	539
Other Postretirement Benefits Plan [Member] | Fair Value, Inputs, Level 1 [Member] | Foreign Equity Securities [Member]
Equity Securities, FV-NI, Current	747	579
Other Postretirement Benefits Plan [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Debt securities	0	0
Hedge fund investment	0	0
Other Postretirement Benefits Plan [Member] | Fair Value, Inputs, Level 2 [Member] | Domestic Equity Securities [Member]
Equity Securities, FV-NI, Current	0	0
Other Postretirement Benefits Plan [Member] | Fair Value, Inputs, Level 2 [Member] | Emerging Equity Securities [Member]
Equity Securities, FV-NI, Current	0	0
Other Postretirement Benefits Plan [Member] | Fair Value, Inputs, Level 2 [Member] | Foreign Equity Securities [Member]
Equity Securities, FV-NI, Current	660	759
Other Postretirement Benefits Plan [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Debt securities	0	0
Hedge fund investment	0	0
Other Postretirement Benefits Plan [Member] | Fair Value, Inputs, Level 3 [Member] | Domestic Equity Securities [Member]
Equity Securities, FV-NI, Current	0	0
Other Postretirement Benefits Plan [Member] | Fair Value, Inputs, Level 3 [Member] | Emerging Equity Securities [Member]
Equity Securities, FV-NI, Current	0	0
Other Postretirement Benefits Plan [Member] | Fair Value, Inputs, Level 3 [Member] | Foreign Equity Securities [Member]
Equity Securities, FV-NI, Current	$ 0	$ 0

Note 9 - Postretirement and _12

Note 9 - Postretirement and Postemployment Benefits - Future Benefit Payments (Details) $ in Thousands	Sep. 26, 2021USD ($)
2022, gross payments	$ 23,161
2023, gross payments	22,596
2024, gross payments	22,648
2025, gross payments	22,552
2026, gross payments	22,435
2027-2031, gross payments	108,510
Other Postretirement Benefits Plan [Member]
2022, gross payments	1,479
2022, subsidy	(58)
2022, net payments	1,421
2023, gross payments	1,424
2023, subsidy	(55)
2023, net payments	1,369
2024, gross payments	1,383
2024, subsidy	(51)
2024, net payments	1,332
2025, gross payments	1,326
2025, subsidy	(47)
2025, net payments	1,279
2026, gross payments	1,277
2026, subsidy	(43)
2026, net payments	1,234
2027-2031, gross payments	5,439
2027-2031, subsidy	(158)
2027-2031, net payments	$ 5,281

Note 10 - Other Retirement Pl_3

Note 10 - Other Retirement Plans (Details Textual) - USD ($)	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Employee Benefits and Share-based Compensation	$ 3,403,000	$ 2,666,000	$ 1,683,000
Multiemployer Plans, Withdrawal Obligation	$ 12,862,000
Percentage of CBA's Expiring in the Next Twelve Months	97.00%
Minimum [Member]
Multiemployer Plans, Withdrawal Obligation, Period (Year)	20 years
Warrants and Other Liabilities [Member]
Multiemployer Plans, Withdrawal Obligation	$ 23,471,000	$ 11,473,000

Note 10 - Other Retirement Pl_4

Note 10 - Other Retirement Plans - Other Retirement Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
GCIU- Employer Retirement Fund [Member]
Contribution to multiemployer plan	$ 10	$ 87	$ 98
District No. 9 Pension Trust [Member]
Contribution to multiemployer plan	15	31	$ 30
CWA / ITU Negotiated [Member]
Contribution to multiemployer plan	81	456
IAM National Pension [Member]
Contribution to multiemployer plan	67	86
Operating Engineers Central Pension Fund of the International Union of Operating Engineers and Participating Employers [Member]
Contribution to multiemployer plan	$ 49	$ 52

Note 11 - Common Stock and Cl_2

Note 11 - Common Stock and Class B Common Stock (Details Textual) - $ / shares	Sep. 26, 2021	Mar. 30, 2018	Mar. 30, 2017
Class of Warrant or Right, Outstanding (in shares)	600,000
Warrant Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			600,000
Class of Warrant or Right, Percentage of Common Stock Outstanding			10.10%
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 41.90
Class of Warrant or Right, Outstanding (in shares)	71,000	16,930,000

Note 12 - Stock Ownership Pla_3

Note 12 - Stock Ownership Plans (Details Textual) - USD ($)	1 Months Ended	12 Months Ended			24 Months Ended
	Dec. 31, 2021	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019	Sep. 27, 2020
Share-based Payment Arrangement, Expense		$ 854,000	$ 1,042,000	$ 1,638,000
Common Stock, Capital Shares Reserved for Future Issuance (in shares)		368,095
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)		332,360
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount		$ 901,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value		$ 402,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		1 year 2 months 12 days
Employee Stock Purchase Plan [Member]
Employee Stock Ownership Plan (ESOP), Shares in ESOP, Total (in shares)		27,000
Supplemental Employee Stock Purchase Plan [Member]
Employee Stock Ownership Plan (ESOP), Shares in ESOP, Total (in shares)		870
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)					10 years
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount		$ 0
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		46,000	72,000	79,000
Restricted Stock [Member] | Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	96,000

Note 12 - Stock Ownership Pla_4

Note 12 - Stock Ownership Plans - Stock Option Activities (Details) - shares shares in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Under option, balance (in shares)	41	81	110
Exercised (in shares)	(2)	0	(9)
Canceled (in shares)	(3)	(40)	(20)
Under option, balance (in shares)	36	41	81
Exercisable, end of year (in shares)	36	41	81

Note 12 - Stock Ownership Pla_5

Note 12 - Stock Ownership Plans - Weighted Average Prices of Stock Options (Details) - $ / shares	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Exercised (in dollars per share)	$ 11.3	$ 0	$ 20.6
Cancelled (in dollars per share)	11.3	25.3	20.8
Under option, end of year (in dollars per share)	$ 11.4	$ 11.4	$ 18.2

Note 12 - Stock Ownership Pla_6

Note 12 - Stock Ownership Plans - Summary of Stock Options Outstanding (Details) shares in Thousands	12 Months Ended
	Sep. 26, 2021$ / sharesshares
Range of exercise prices, lower limit (in dollars per share)	$ 11
Range of exercise prices, upper limit (in dollars per share)	$ 12
Number outstanding (in shares) | shares	36
Weighted Average Remaining Contractual Life (Year)	8 months 12 days
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 11.4
Number Exercisable (in shares) | shares	36
Weighted Average Exercise Price, Exercisable (in dollars per share)	$ 11.4

Note 12 - Stock Ownership Pla_7

Note 12 - Stock Ownership Plans - Summary of Restricted Stock Activity (Details) - Restricted Stock [Member] - $ / shares shares in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Outstanding, shares (in shares)	155	148	206
Granted, shares (in shares)	46	72	79
Vested, shares (in shares)	(45)	(61)	(134)
Forfeited, shares (in shares)	(2)	(4)	(3)
Outstanding, shares (in shares)	154	155	148
Outstanding, weighted average grant date fair value (in dollars per share)	$ 21.5	$ 24.9	$ 23.1
Granted, weighted average grant date fair value (in dollars per share)	11.2	16.2	21.8
Vested, weighted average grant date fair value (in dollars per share)	27.3	23.4	20.3
Forfeited, weighted average grant date fair value (in dollars per share)	16.1	24.4	21.3
Outstanding, weighted average grant date fair value (in dollars per share)	$ 16.7	$ 21.5	$ 24.9

Note 13 - Income Taxes (Details

Note 13 - Income Taxes (Details Textual) - USD ($)	Sep. 26, 2021	Sep. 27, 2020
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 1,033,000
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	1,393,000	$ 1,000,000
Deferred Tax Asset, Interest Carryforward	0	5,383,000
Deferred Tax Assets, Operating Loss Carryforwards, Total	26,999,000	28,240,000
State and Local Jurisdiction [Member]
Unrecognized Tax Benefits Related to Net Operating Loss	10,984,000	$ 10,319,000
Operating Loss Carryforwards, Total	45,160,000
Deferred Tax Assets, Operating Loss Carryforwards, Total	$ 35,676,000

Note 13 - Income Taxes - Income

Note 13 - Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Federal	$ (2,431)	$ 8,779	$ 8,763
State	3,642	(10)	1,171
Deferred	6,004	(4,665)	(2,003)
Income Tax Expense (Benefit), Total	$ 7,215	$ 4,104	$ 7,931

Note 13 - Income Taxes - Inco_2

Note 13 - Income Taxes - Income Tax Expense (Benefit) Related to Continuing Operations (Details)	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Computed “expected” income tax expense	21.00%	21.00%	21.00%
State income tax benefit, net of federal tax benefit	5.60%	21.70%	1.30%
Net income of associated companies	(1.80%)	(18.30%)	(3.90%)
Resolution of tax matters	3.20%	(30.50%)	1.70%
Remeasurement due to rate changes	0.00%	24.00%	0.00%
Non-deductible expenses	0.90%	19.40%	3.40%
Valuation allowance	(6.00%)	110.00%	10.80%
Warrant valuation	(0.40%)	(7.30%)	(0.60%)
Other	0.00%	4.40%	(0.40%)
Effective Income Tax Rate Reconciliation, Percent, Total	22.50%	144.40%	33.30%

Note 13 - Income Taxes - Deferr

Note 13 - Income Taxes - Deferred Income Tax Liabilities (Details) - USD ($) $ in Thousands	Sep. 26, 2021	Sep. 27, 2020
Property and equipment	$ (13,284)	$ (18,646)
Identified intangible assets	(14,032)	(16,765)
ASC 842 - Leases DTL	(15,813)	(18,669)
Pension and postretirement benefits	(6,346)	0
Investments	(14,275)	(6,154)
Deferred Tax Liabilities, Gross, Total	(63,750)	(60,234)
Allowance for credit losses	237	1,733
Pension and postretirement benefits	0	7,075
Long-term debt	716	350
Interest deduction limitation	0	5,383
Operating loss carryforwards	26,999	28,240
ASC 842 - Leases DTA	15,840	18,675
Accrued compensation	6,630	13,142
Accrued expenses	443	1,673
Other	812	430
Deferred Tax Assets, Gross, Total	51,677	76,701
Valuation allowance	(28,222)	(31,675)
Net deferred income tax liabilities	$ (40,295)	$ (15,208)

Note 13 - Income Taxes - Gross

Note 13 - Income Taxes - Gross Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020
Unrecognized tax benefits, balance	$ 27,008	$ 18,252
Changes in tax positions for prior years	1,008
Changes in tax positions for prior years		(331)
Increases (decrease) in tax positions for the current year	(8,940)
Increases (decrease) in tax positions for the current year		9,825
Lapse in statute of limitations	(797)	(738)
Unrecognized tax benefits, balance	$ 18,279	$ 27,008

Note 14 - Fair Value of Finan_3

Note 14 - Fair Value of Financial Instruments (Details Textual) - USD ($)	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019	Mar. 31, 2014
Fair Value Adjustment of Warrants	$ 292,000	$ 832,000	$ 612,000
Senior Secured Notes [Member]
Debt Instrument, Face Amount	$ 482,616,000
TCT [Member]
Equity Securities Without Readily Determinable Fair Value, Ownership Percentage of Voting Common Stock	0.70%
Ownership Percentage of Total Common Stock	8.70%
Fair Value, Inputs, Level 3 [Member]
Investments, Fair Value Disclosure, Total	$ 4,226,000
Fair Value, Inputs, Level 3 [Member] | TCT and Private Equity Investment [Member]
Equity Securities without Readily Determinable Fair Value, Percent	16.70%
Fair Value, Inputs, Level 2 [Member]
Warrants and Rights Outstanding	$ 71,000	$ 363,000	$ 1,195,000	$ 16,930,000

Note 14 - Fair Value of Finan_4

Note 14 - Fair Value of Financial Instruments - Estimate Fair Value of Financial Instruments (Details)	Sep. 26, 2021$ / sharesyr	Sep. 27, 2020$ / sharesyr	Sep. 29, 2019$ / sharesyr
Measurement Input, Price Volatility [Member]
Warrant and rights, measurement input	0.43	0.84	0.48
Measurement Input, Risk Free Interest Rate [Member]
Warrant and rights, measurement input	0.0005	0.0012	0.0158
Measurement Input, Expected Term [Member]
Warrant and rights, measurement input | yr	0.5	1.5	2.5
Measurement Input, Share Price [Member]
Warrant and rights, measurement input | $ / shares	0.12	0.06	0.2

Note 15 - Earnings Per Common_3

Note 15 - Earnings Per Common Share (Details Textual) - shares	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	600,000	600,000	638,400

Note 15 - Earnings Per Common_4

Note 15 - Earnings Per Common Share - Computation of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Income (loss) attributable to Lee Enterprises, Incorporated:	$ 22,785	$ (3,106)	$ 14,268
Weighted average Common Stock (in shares)	5,873	5,811	5,765
Less non-vested restricted Common Stock (in shares)	(156)	(154)	(208)
Basic average Common Stock (in shares)	5,717	5,657	5,557
Dilutive stock options and restricted Common Stock (in shares)	109	37	131
Diluted average Common Stock (in shares)	5,826	5,694	5,688
Basic: (in dollars per share)	$ 3.99	$ (0.55)	$ 2.57
Diluted: (in dollars per share)	$ 3.91	$ (0.55)	$ 2.51

Note 16 - Allowance for Credi_3

Note 16 - Allowance for Credit Losses - Valuation and Qualifying Account Information (Details) - USD ($)	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Allowance for Doubtful Accounts Receivable	$ 13,431,000	$ 6,434,000	$ 4,806,000
Additions charged to expense	1,505,000	8,607,000	2,751,000
Deductions from reserves	(8,362,000)	(1,610,000)	(1,123,000)
Allowance for Doubtful Accounts Receivable	$ 6,574,000	$ 13,431,000	$ 6,434,000

Note 17 - Other Information - C

Note 17 - Other Information - Compensation and Other Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 26, 2021	Sep. 27, 2020
Compensation	$ 20,849	$ 16,915
Retirement plans	554	2,317
Other	23,673	25,046
Accrued Liabilities, Current, Total	$ 45,076	$ 44,278

Note 17 - Other Information - S

Note 17 - Other Information - Supplemental Cash Payment (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 29, 2019
Interest	$ 45,214	$ 49,518	$ 47,555
Debt financing and reorganization costs	0	707	1,773
Income tax payments, net	$ 7,604	$ 446	$ 8,439

Note 18 - Commitments and Con_2

Note 18 - Commitments and Contingent Liabilities (Details Textual)	12 Months Ended
	Sep. 26, 2021USD ($)
Construction and Equipment, Purchase Commitments	$ 3,791,000