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Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Feb. 27, 2016	Mar. 31, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Document Period End Date	Feb. 27, 2016
Amendment Flag	false
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2016
Entity Registrant Name	FRANKLIN COVEY CO
Entity Central Index Key	0000886206
Current Fiscal Year End Date	--08-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		14,297,803

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Feb. 27, 2016	Aug. 31, 2015
Current assets:
Cash and cash equivalents	$ 5,262	$ 16,234
Accounts receivable, less allowance for doubtful accounts of $1,534 and $1,333	48,547	65,182
Receivable from related party	1,533	2,425
Inventories	4,033	3,949
Income taxes receivable	1,204
Deferred income tax assets	2,518	2,479
Prepaid expenses and other current assets	6,449	5,156
Total current assets	69,546	95,425
Property and equipment, net	15,502	15,499
Intangible assets, net	51,634	53,449
Goodwill	19,903	19,903
Long-term receivable from related party	1,146	1,562
Other long-term assets	13,220	14,807
Total assets	170,951	200,645
Current liabilities:
Current portion of financing obligation	1,565	1,473
Accounts payable	7,953	8,306
Income taxes payable		221
Accrued liabilities	22,294	29,634
Total current liabilities	31,812	39,634
Line of credit	10,071
Financing obligation, less current portion	23,796	24,605
Other liabilities	5,214	3,802
Deferred income tax liabilities	7,226	7,098
Total liabilities	78,119	75,139
Shareholders' equity:
Common stock, $.05 par value; 40,000 shares authorized, 27,056 shares issued	1,353	1,353
Additional paid-in capital	210,034	208,635
Retained earnings	69,954	69,612
Accumulated other comprehensive income	318	192
Treasury stock at cost, 12,828 shares and 10,909 shares	(188,827)	(154,286)
Total shareholders' equity	92,832	125,506
Total liabilities and shareholders' equity	$ 170,951	$ 200,645

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Feb. 27, 2016	Aug. 31, 2015
Condensed Consolidated Balance Sheets [Abstract]
Allowance for doubtful accounts	$ 1,534	$ 1,333
Common stock, par value	$ 0.05	$ 0.05
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	27,056,000	27,056,000
Treasury stock, shares	12,828,000	10,909,000

Condensed Consolidated Income Statements And Statements Of Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015
Net sales:
Training and consulting services	$ 42,277	$ 43,545	$ 85,471	$ 89,018
Products	1,873	1,822	2,785	3,136
Leasing	1,119	949	2,230	2,036
Total net sales	45,269	46,316	90,486	94,190
Cost of sales:
Training and consulting services	13,797	14,934	27,855	30,355
Products	938	896	1,460	1,533
Leasing	680	471	1,246	1,083
Total cost of sales	15,415	16,301	30,561	32,971
Gross profit	29,854	30,015	59,925	61,219
Selling, general, and administrative	27,936	26,841	54,426	52,540
Restructuring costs	376		376
Depreciation	894	1,040	1,806	2,004
Amortization	909	953	1,819	1,906
Income (loss) from operations	(261)	1,181	1,498	4,769
Interest income	83	107	161	218
Interest expense	(552)	(535)	(1,093)	(1,074)
Discount on related party receivable				(131)
Income (loss) before income taxes	(730)	753	566	3,782
Income tax benefit (provision)	282	(326)	(224)	(1,527)
Net income (loss)	$ (448)	$ 427	$ 342	$ 2,255
Net income (loss) per share:
Basic	$ (0.03)	$ 0.03	$ 0.02	$ 0.13
Diluted	$ (0.03)	$ 0.02	$ 0.02	$ 0.13
Weighted average number of common shares:
Basic	15,299	16,908	15,758	16,889
Diluted	15,299	17,086	15,903	17,089
COMPREHENSIVE INCOME (LOSS)
Net income (loss)	$ (448)	$ 427	$ 342	$ 2,255
Foreign currency translation adjustments, net of income tax benefit (provision) of ($120), $48, ($68), and $399	225	(88)	126	(740)
Comprehensive income (loss)	$ (223)	$ 339	$ 468	$ 1,515

Condensed Consolidated Income Statements And Statements Of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015
Condensed Consolidated Income Statements And Statements Of Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax	$ (120)	$ 48	$ (68)	$ 399

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Feb. 27, 2016	Feb. 28, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 342	$ 2,255
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	3,609	3,910
Share-based compensation expense	1,874	1,010
Amortization of capitalized curriculum costs	1,815	1,945
Deferred income taxes	60	809
Increase (reduction) to estimated earn out liability	1,368	(28)
Changes in assets and liabilities:
Decrease in accounts receivable, net	16,598	12,914
Decrease (increase) in inventories	(29)	610
Decrease in receivable from related party	1,308	1,249
Decrease (increase) in prepaid expenses and other assets	(1,004)	179
Decrease in accounts payable and accrued liabilities	(7,726)	(14,145)
Decrease (increase) in income taxes payable/receivable	(1,431)	1,412
Decrease in other long-term liabilities	51	96
Net cash provided by operating activities	16,835	12,216
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment	(1,736)	(993)
Curriculum development costs	(427)	(541)
Payment of contingent business acquisition costs		(262)
Net cash used for investing activities	(2,163)	(1,796)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from line of credit borrowings	20,373
Payments on line of credit borrowings	(10,302)
Principal payments on financing obligation	(716)	(635)
Purchases of common stock for treasury	(35,322)	(1,901)
Proceeds from sales of common stock held in treasury	305	324
Net cash used for financing activities	(25,662)	(2,212)
Effect of foreign currency exchange rates on cash and cash equivalents	18	(92)
Net increase (decrease) in cash and cash equivalents	(10,972)	8,116
Cash and cash equivalents at beginning of the period	16,234	10,483
Cash and cash equivalents at end of the period	5,262	18,599
Supplemental disclosure of cash flow information:
Cash paid for income taxes	1,645	942
Cash paid for interest	1,061	1,069
Non-cash investing and financing activities:
Purchases of property and equipment financed by accounts payable	$ 169	$ 127

Basis Of Presentation

6 Months Ended

Feb. 27, 2016

Basis Of Presentation [Abstract]

Basis Of Presentation

NOTE 1 – BASIS OF PRESENTATION

General

Franklin Covey Co. (hereafter referred to as us, we, our, or the Company) is a global company focused on individual and organizational performance improvement. Our mission is to “enable greatness in people and organizations everywhere,” and our employees worldwide are organized to help individuals and organizations achieve sustained superior performance through changes in human behavior. Our expertise extends to seven crucial areas: Leadership, Execution, Productivity, Trust, Sales Performance, Customer Loyalty, and Educational Improvement. We believe that our clients are able to utilize our content to create cultures whose hallmarks are high-performing, collaborative individuals, led by effective, trust-building leaders who execute with excellence and deliver measurably improved results for all of their key stakeholders.

In the training and consulting marketplace, we believe there are four important characteristics that distinguish us from our competitors.

World Class Content – Our content is principle centered and based on natural laws of human behavior and effectiveness. Our content is designed to build new skillsets, establish new mindsets, and provide enabling toolsets.

Breadth and Scalability of Delivery Options – We have a wide range of content delivery options, including: on-site training, training led through certified facilitators, on-line learning, blended learning, intellectual property licenses, and organization-wide transformational processes, including consulting and coaching.

Global Capability – We operate three regional sales offices and a government services office in the United States; wholly-owned subsidiaries in Australia, Japan, and the United Kingdom; and contract with licensee partners who deliver our curriculum and provide services in over 150 other countries and territories around the world.

Transformational Impact and Reach – We are committed to, and measure ourselves by, our clients’ achievement of transformational results.

We have some of the best-known offerings in the training industry, including a suite of individual-effectiveness and leadership-development training content based on the best-selling books, The 7 Habits of Highly Effective People, The Speed of Trust, and The 4 Disciplines of Execution, and proprietary content in the areas of Execution, Sales Performance, Productivity, Customer Loyalty, and Educational Improvement. Our offerings are described in further detail at www.franklincovey.com.

The accompanying unaudited condensed consolidated financial statements reflect, in the opinion of management, all adjustments (consisting of normal recurring accruals) necessary to present fairly the financial position and results of operations of the Company as of the dates and for the periods indicated. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to Securities and Exchange Commission (SEC) rules and regulations. The information included in this quarterly report on Form 10-Q should be read in conjunction with the consolidated financial statements and related notes included in our annual report on Form 10-K for the fiscal year ended August 31, 2015.

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.

The Company utilizes a modified 52/53-week fiscal year that ends on August 31 of each year. Corresponding quarterly periods generally consist of 13-week periods that end on November 28, 2015, February 27, 2016, and May 28, 2016 during fiscal 2016. Under the modified 52/53-week fiscal year, the two quarters ended February 27, 2016 had one less business day than the two quarters ended February 28, 2015. Unless otherwise noted, references to fiscal years apply to the 12 months ended on August 31 of the specified year.

The results of operations for the quarter and two quarters ended February 27, 2016 are not necessarily indicative of results expected for the entire fiscal year ending August 31, 2016, or for any future periods.

Fair Value of Financial Instruments

At February 27, 2016, the carrying value of our financial instruments approximated their fair values. The fair value of the contingent earn out payment liability from the acquisition of Ninety-Five 5, LLC (NinetyFive 5) in a prior period is considered a “level 3” measurement because we estimate projected earnings during the earn out period utilizing various potential pay-out scenarios. There have been no significant changes in our valuation process as disclosed at August 31, 2015. Due to significant improvement in Sales Performance practice revenues during the quarter ended February 27, 2016, the probability of a second contingent earn out payment increased substantially and valuation model assumptions were adjusted for the improved results. Accordingly, the fair value of this liability increased $1.2 million to $3.9 million, which is recorded as a component of other long-term liabilities on our consolidated balance sheets. Adjustments to the fair value of the contingent earn out liability are included in selling, general, and administrative expense in the accompanying condensed consolidated income statements.

Accounting Pronouncements Issued Not Yet Adopted

On May 28, 2014 the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. This new standard was issued in conjunction with the International Accounting Standards Board (IASB) and is designed to create a single, principles-based process by which all businesses calculate revenue. The new standard replaces numerous individual, industry-specific revenue rules found in U.S. generally accepted accounting principles and is required to be adopted in fiscal years beginning after December 15, 2017 and for interim periods therein. The new standard may be applied using the “full retrospective” or “modified retrospective” approach. As of February 27, 2016, we have not yet determined the method of adoption nor the impact that ASU No. 2014-09 will have on our reported revenue or results of operations.

On February 25, 2016 the FASB issued ASU No. 2016-02, Leases. The new lease accounting standard is the result of a collaborative effort with the IASB (similar to the new revenue standard described above), although some differences remain between the two standards. This new standard will affect all entities that lease assets and will require lessees to recognize a lease liability and a right-of-use asset for all leases (except for short-term leases that have a duration of less than one year) as of the date on which the lessor makes the underlying asset available to the lessee. For lessors, accounting for leases is substantially the same as in prior periods. For public companies, the new lease standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted for all entities. For leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, lessees and lessors must apply a modified retrospective transition approach. While we expect the adoption of this new standard will increase reported assets and liabilities, as of February 27, 2016, we have not yet determined the full impact that the adoption of ASU 2016-02 will have on our financial statements.

Inventories

6 Months Ended

Feb. 27, 2016

Inventories [Abstract]

Inventories

NOTE 2 – INVENTORIES

Inventories are stated at the lower of cost or market, cost being determined using the first-in, first-out method, and were comprised of the following (in thousands):



		February 27,		August 31,
		2016		2015
Finished goods	$	4,011	$	3,914
Raw materials		22		35
	$	4,033	$	3,949

Tender Offer	6 Months Ended
Tender Offer	Feb. 27, 2016
Tender Offer [Abstract]
Tender Offer	NOTE 3 – TENDER OFFER On December 8, 2015 we announced that our Board of Directors approved a modified Dutch auction tender offer for up to $35.0 million in value of shares of our common stock at a price within (and including) the range of $15.50 to $17.75 per share. The tender offer commenced on December 14, 2015, and expired at 11:59 p.m. Eastern time, on January 12, 2016. The tender offer was fully subscribed and we acquired 1,971,832 shares of our common stock at $17.75 per share. Including fees to complete the tender offer, the total cost of the tendered shares was $35.3 million, which was financed by existing cash and proceeds from our revolving line of credit facility. For further information regarding the terms and conditions of the recently completed tender offer, please refer to information in the Tender Offer Statement on Schedule TO filed with Securities and Exchange Commission on December 14, 2015 and subsequent amendments thereto.

Share-Based Compensation

6 Months Ended

Feb. 27, 2016

Share-Based Compensation [Abstract]

Share-Based Compensation

NOTE 4 – SHARE-BASED COMPENSATION

The cost of our share-based compensation plans is included in selling, general, and administrative expenses in the accompanying condensed consolidated income statements. The total cost of our share-based compensation plans was as follows for the periods presented (in thousands):



		Quarter Ended			Two Quarters Ended
		February 27,		February 28,		February 27,		February 28,
		2016		2015		2016		2015
Performance awards	$	966	$	476	$	1,591	$	775
Unvested share awards		113		100		225		175
Employee stock purchase plan		32		32		58		60
	$	1,111	$	608	$	1,874	$	1,010

During the quarter and two quarters ended February 27, 2016, we issued approximately 36,000 shares and 55,000 shares, respectively, of our common stock to employees and non-employee members of the Board of Directors for various share-based compensation awards. The following is a description of the developments in our share-based compensation plans during the quarter and two quarters ended February 27, 2016.

Performance Awards

On November 12, 2015, the Organization and Compensation Committee of the Board of Directors granted new performance-based equity awards for our executive officers and members of senior management. A total of 231,276 shares may be awarded to the participants based on six individual vesting conditions that are divided into two performance measures, trailing four-quarter adjusted earnings before interest, taxes, depreciation, and amortization (Adjusted EBITDA) and increased sales of Organizational Development Suite (OD Suite) offerings as shown below. The OD Suite is defined as Leadership, Productivity, and Trust practice sales.



	Adjusted EBITDA				OD Suite Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(thousands)	Shares	Status		(thousands)	Shares	Status
$	36,000	53,964	not vested	$	107,000	23,128	not vested
$	40,000	53,964	not vested	$	116,000	23,128	not vested
$	44,000	53,964	not vested	$	125,000	23,128	not vested
		161,892				69,384

These performance awards have a maximum life of six years and compensation expense is recognized as we determine it is probable that the shares will vest. Adjustments to compensation expense to reflect the timing of and the number of shares expected to be awarded will be made on a cumulative basis at the date of the adjustment.

Compensation expense recognized during the quarter and two quarters ended February 27, 2016 for performance awards includes expense related to awards granted in previous periods for which the performance targets are probable of being achieved.

Unvested Share Awards

Our annual unvested share awards granted to non-employee members of the Board of Directors is administered under the terms of the 2015 Omnibus Incentive Plan, and is designed to provide our non-employee directors, who are not eligible to participate in our employee stock purchase plan, an opportunity to obtain an interest in the Company through the acquisition of shares of our common stock. The annual unvested award is granted in January (following the annual shareholders’ meeting) of each year. For the fiscal 2016 award, each eligible director received a whole-share grant equal to $75,000 with a one-year vesting period. Our unvested share activity during the two quarters ended February 27, 2016 consisted of the following:



			Weighted-Average
			Grant Date
	Number of		Fair Value
	Shares		Per Share
Unvested stock awards at
August 31, 2015	24,210	$	18.59
Granted	25,032		17.98
Forfeited	-		-
Vested	(24,210)		18.59
Unvested stock awards at
February 27, 2016	25,032	$	17.98

At February 27, 2016 there was approximately $0.4 million of unrecognized compensation expense associated with the fiscal 2016 Board of Director unvested share award.

Employee Stock Purchase Plan

We have an employee stock purchase plan (ESPP) that offers qualified employees the opportunity to purchase shares of our common stock at a price equal to 85 percent of the average fair market value of our common stock on the last trading day of the calendar month in each fiscal quarter. During the quarter and two quarters ended February 27, 2016, we issued 11,266 shares and 22,291 shares of our common stock to participants in the ESPP.

Restructuring Costs	6 Months Ended
Restructuring Costs	Feb. 27, 2016
Restructuring Costs [Abstract]
Restructuring Costs	NOTE 5 – RESTRUCTURING COSTS During the quarter ended February 27, 2016 we restructured the operations of our Australian direct office. The restructuring is designed to reduce ongoing operating costs by closing the sales offices in Brisbane, Sydney, and Melbourne, and by reducing headcount for administrative and certain sales support functions. Our remaining sales and support personnel in Australia will work from home offices, similar to many of our sales personnel located in the U.S. and Canada. The $0.4 million charge recorded during the quarter ended February 27, 2016 was primarily for office closure costs, including remaining lease expense on the offices that were closed, and for employee severance costs. The severance costs included the restructuring charge totaled less than $40,000. Remaining accrued restructuring costs totaled $0.3 million at February 27, 2016 and were included as a component of accrued liabilities in our condensed consolidated balance sheet.

Earnings Per Share

6 Months Ended

Feb. 27, 2016

Earnings Per Share [Abstract]

Earnings Per Share

NOTE 6 – EARNINGS PER SHARE

The following is a reconciliation from basic earnings per share (EPS) to diluted EPS (in thousands, except per-share amounts).



	Quarter Ended				Two Quarters Ended
		February 27,		February 28,		February 27,		February 28,
		2016		2015		2016		2015
Numerator for basic and
diluted earnings per share:
Net income (loss)	$	(448)	$	427	$	342	$	2,255

Denominator for basic and
diluted earnings per share:
Basic weighted average shares
outstanding		15,299		16,908		15,758		16,889
Effect of dilutive securities:
Stock options and other
share-based awards		-		178		145		200
Diluted weighted average
shares outstanding		15,299		17,086		15,903		17,089

EPS Calculations:
Net income (loss) per share:
Basic	$	(0.03)	$	0.03	$	0.02	$	0.13
Diluted		(0.03)		0.02		0.02		0.13

Other securities, including performance share-based compensation instruments, may have a dilutive effect upon our EPS calculation in future periods if our financial results reach specified targets.

Segment Information

6 Months Ended

Feb. 27, 2016

Segment Information [Abstract]

Segment Information

NOTE 7 – SEGMENT INFORMATION

Our sales are primarily comprised of training and consulting sales and related products. Effective September 1, 2015, we reorganized our internal reporting structure to include four new divisions and a corporate services group in order to facilitate future growth opportunities. A brief description of these new operating divisions is as follows:

Direct Offices – This division includes our geographic sales offices that serve the United States and Canada; our international sales offices located in Japan, the United Kingdom, and Australia; and our public program operations.

Strategic Markets – This division includes our government services office, Sales Performance practice, Customer Loyalty practice, and a new “Global 50” group, which is specifically focused on sales to large, multi-national organizations.

Education Practice – This division includes our domestic and international Education practice operations, which are focused on sales to educational institutions.

International Licensees – This division is primarily comprised of our international licensees’ royalty revenues.

Corporate and Other – Our corporate and other information includes leasing income, shipping and handling revenues, book and audio sales, and certain corporate operating expenses.

The Company’s chief operating decision maker continues to be the Chief Executive Officer (CEO), and the primary measurement tool used in business unit performance analysis is Adjusted EBITDA, which may not be calculated as similarly titled amounts calculated by other companies. For enterprise reporting purposes, our consolidated Adjusted EBITDA can be calculated as our income or loss from operations excluding share-based compensation, depreciation expense, amortization expense, and certain other charges such as adjustments for changes in the fair value of contingent earn out liabilities from previous business acquisitions. Assets are not allocated to the divisions for analysis purposes.

The enterprise information presented below for the quarter and two quarters ended February 28, 2015 has been revised to be comparable with the new divisional structure described above. We account for our enterprise information on the same basis as the accompanying condensed consolidated financial statements.

ENTERPRISE INFORMATION

(in thousands)



		Sales to
Quarter Ended		External				Adjusted
February 27, 2016		Customers		Gross Profit		EBITDA		Depreciation		Amortization

Direct offices	$	24,567	$	17,804	$	4,373	$	69	$	1
Strategic markets		7,545		4,832		1,296		24		246
Education practice		6,750		3,086		(1,042)		1		-
International licensees		3,938		2,936		1,893		1		-
Total		42,800		28,658		6,520		95		247
Corporate and eliminations		2,469		1,196		(2,114)		799		662
Consolidated	$	45,269	$	29,854	$	4,406	$	894	$	909

Quarter Ended
February 28, 2015

Direct offices	$	25,604	$	18,374	$	2,611	$	80	$	1
Strategic markets		9,015		5,022		1,743		57		283
Education practice		5,241		2,528		(1,043)		1		-
International licensees		4,279		3,288		1,879		1		-
Total		44,139		29,212		5,190		139		284
Corporate and eliminations		2,177		803		(1,343)		901		669
Consolidated	$	46,316	$	30,015	$	3,847	$	1,040	$	953

Two Quarters Ended
February 27, 2016

Direct offices	$	48,228	$	34,385	$	7,017	$	142	$	2
Strategic markets		14,730		9,330		2,137		94		492
Education practice		14,754		7,585		(858)		2		-
International licensees		8,622		6,558		4,393		2		-
Total		86,334		57,858		12,689		240		494
Corporate and eliminations		4,152		2,067		(3,809)		1,566		1,325
Consolidated	$	90,486	$	59,925	$	8,880	$	1,806	$	1,819

Two Quarters Ended
February 28, 2015

Direct offices	$	51,079	$	35,813	$	5,544	$	167	$	2
Strategic markets		18,817		11,337		4,576		89		566
Education practice		11,159		5,745		(1,707)		2		-
International licensees		8,818		6,745		3,966		3		-
Total		89,873		59,640		12,379		261		568
Corporate and eliminations		4,317		1,579		(2,653)		1,743		1,338
Consolidated	$	94,190	$	61,219	$	9,726	$	2,004	$	1,906

A reconciliation of our consolidated Adjusted EBITDA to consolidated income (loss) before income taxes is provided below (in thousands).



	Quarter Ended				Two Quarters Ended
		February 27,		February 28,		February 27,		February 28,
		2016		2015		2016		2015
Enterprise Adjusted EBITDA	$	6,520	$	5,190	$	12,689	$	12,379
Corporate expenses		(2,114)		(1,343)		(3,809)		(2,653)
Consolidated Adjusted EBITDA		4,406		3,847		8,880		9,726
Share-based compensation expense		(1,111)		(608)		(1,874)		(1,010)
Reduction (increase) to contingent earn
out liability		(1,238)		-		(1,368)		28
Restructuring costs		(376)		-		(376)		-
Other expenses		(139)		(65)		(139)		(65)
Depreciation		(894)		(1,040)		(1,806)		(2,004)
Amortization		(909)		(953)		(1,819)		(1,906)
Income (loss) from operations		(261)		1,181		1,498		4,769
Interest income		83		107		161		218
Interest expense		(552)		(535)		(1,093)		(1,074)
Discount on related party receivable		-		-		-		(131)
Income (loss) before income taxes	$	(730)	$	753	$	566	$	3,782

We reassess the fair value of expected contingent consideration and the corresponding liability resulting from the fiscal 2013 acquisition of NinetyFive 5 each period. The increase to the liability during the quarter ended February 27, 2016 totaled approximately $1.2 million and is reflected in selling, general, and administrative expenses on our consolidated income statements. However, the impact of these adjustments is not included in our consolidated Adjusted EBITDA calculations as shown above.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Investment In FC Organizational Products	6 Months Ended
Investment In FC Organizational Products	Feb. 27, 2016
Investment In FC Organizational Products [Abstract]
Investment In FC Organizational Products	NOTE 8 – INVESTMENT IN FC ORGANIZATIONAL PRODUCTS We own a 19.5 percent interest in FC Organizational Products (FCOP), an entity that purchased substantially all of our consumer solution business unit assets in fiscal 2008 for the purpose of expanding the sales of planners and related organizational products under a comprehensive licensing agreement. During a previous period, we reconsidered whether FCOP was a variable interest entity as defined under FASC 810, and determined that FCOP was a variable interest entity. We further determined that we are not the primary beneficiary of FCOP because we do not have the ability to direct the activities that most significantly impact FCOP’s economic performance, which primarily consist of the day-to-day sale of planning products and related accessories, and we do not have an obligation to absorb losses or the right to receive benefits from FCOP that could potentially be significant. Our voting rights and management board representation approximate our ownership interest and we are unable to exercise control through voting interests or through other means. We account for our investment in FCOP using the equity method of accounting. However, we have not recorded our share of FCOP’s losses in the accompanying condensed consolidated income statements because we have impaired and written off investment balances in previous periods, as defined within the applicable accounting guidance, in excess of our share of FCOP’s losses through February 27, 2016. Our primary exposure related to FCOP is from amounts owed to us by FCOP. We receive reimbursement from FCOP for certain operating costs and for working capital or other advances that we may make to FCOP although we are not contractually required to make advances to FCOP. The operations of FCOP are primarily financed by the sale of planning products and accessories in the normal course of business. The majority of FCOP’s sales and cash flows are seasonal and occur between October and January. Accordingly, we generally receive payment on outstanding receivables during our second and third quarters of each fiscal year. During the quarter ended February 27, 2016 we received $2.7 million in cash from FCOP as payment on receivable balances. At February 27, 2016 we had $2.7 million (net of $0.9 million discount) receivable from FCOP compared with $4.0 million (net of $1.0 million discount) receivable at August 31, 2015. These receivables are classified as components of current and long-term assets in our condensed consolidated balance sheets based on expected payment dates. The long-term receivables have been discounted using a rate of 15 percent.

Basis Of Presentation (Policy)

6 Months Ended

Feb. 27, 2016

Basis Of Presentation [Abstract]

General

In the training and consulting marketplace, we believe there are four important characteristics that distinguish us from our competitors.

Transformational Impact and Reach – We are committed to, and measure ourselves by, our clients’ achievement of transformational results.

Fair Value Of Financial Instruments

Fair Value of Financial Instruments

Accounting Pronouncements Issued Not Yet Adopted

Inventories (Tables)

6 Months Ended

Feb. 27, 2016

Inventories [Abstract]

Components Of Inventories



		February 27,		August 31,
		2016		2015
Finished goods	$	4,011	$	3,914
Raw materials		22		35
	$	4,033	$	3,949

Share-Based Compensation (Tables)

6 Months Ended

Feb. 27, 2016

Share-Based Compensation [Abstract]

Total Cost Of Share-Based Compensation



		Quarter Ended			Two Quarters Ended
		February 27,		February 28,		February 27,		February 28,
		2016		2015		2016		2015
Performance awards	$	966	$	476	$	1,591	$	775
Unvested share awards		113		100		225		175
Employee stock purchase plan		32		32		58		60
	$	1,111	$	608	$	1,874	$	1,010

Schedule Of Executive Awards



	Adjusted EBITDA				OD Suite Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(thousands)	Shares	Status		(thousands)	Shares	Status
$	36,000	53,964	not vested	$	107,000	23,128	not vested
$	40,000	53,964	not vested	$	116,000	23,128	not vested
$	44,000	53,964	not vested	$	125,000	23,128	not vested
		161,892				69,384

Unvested Stock Awards



			Weighted-Average
			Grant Date
	Number of		Fair Value
	Shares		Per Share
Unvested stock awards at
August 31, 2015	24,210	$	18.59
Granted	25,032		17.98
Forfeited	-		-
Vested	(24,210)		18.59
Unvested stock awards at
February 27, 2016	25,032	$	17.98

Earnings Per Share (Tables)

6 Months Ended

Feb. 27, 2016

Earnings Per Share [Abstract]

Computation Of EPS



	Quarter Ended				Two Quarters Ended
		February 27,		February 28,		February 27,		February 28,
		2016		2015		2016		2015
Numerator for basic and
diluted earnings per share:
Net income (loss)	$	(448)	$	427	$	342	$	2,255

Denominator for basic and
diluted earnings per share:
Basic weighted average shares
outstanding		15,299		16,908		15,758		16,889
Effect of dilutive securities:
Stock options and other
share-based awards		-		178		145		200
Diluted weighted average
shares outstanding		15,299		17,086		15,903		17,089

EPS Calculations:
Net income (loss) per share:
Basic	$	(0.03)	$	0.03	$	0.02	$	0.13
Diluted		(0.03)		0.02		0.02		0.13

Segment Information (Tables)

6 Months Ended

Feb. 27, 2016

Segment Information [Abstract]

Schedule Of Segment Operations



		Sales to
Quarter Ended		External				Adjusted
February 27, 2016		Customers		Gross Profit		EBITDA		Depreciation		Amortization

Direct offices	$	24,567	$	17,804	$	4,373	$	69	$	1
Strategic markets		7,545		4,832		1,296		24		246
Education practice		6,750		3,086		(1,042)		1		-
International licensees		3,938		2,936		1,893		1		-
Total		42,800		28,658		6,520		95		247
Corporate and eliminations		2,469		1,196		(2,114)		799		662
Consolidated	$	45,269	$	29,854	$	4,406	$	894	$	909

Quarter Ended
February 28, 2015

Direct offices	$	25,604	$	18,374	$	2,611	$	80	$	1
Strategic markets		9,015		5,022		1,743		57		283
Education practice		5,241		2,528		(1,043)		1		-
International licensees		4,279		3,288		1,879		1		-
Total		44,139		29,212		5,190		139		284
Corporate and eliminations		2,177		803		(1,343)		901		669
Consolidated	$	46,316	$	30,015	$	3,847	$	1,040	$	953

Two Quarters Ended
February 27, 2016

Direct offices	$	48,228	$	34,385	$	7,017	$	142	$	2
Strategic markets		14,730		9,330		2,137		94		492
Education practice		14,754		7,585		(858)		2		-
International licensees		8,622		6,558		4,393		2		-
Total		86,334		57,858		12,689		240		494
Corporate and eliminations		4,152		2,067		(3,809)		1,566		1,325
Consolidated	$	90,486	$	59,925	$	8,880	$	1,806	$	1,819

Two Quarters Ended
February 28, 2015

Direct offices	$	51,079	$	35,813	$	5,544	$	167	$	2
Strategic markets		18,817		11,337		4,576		89		566
Education practice		11,159		5,745		(1,707)		2		-
International licensees		8,818		6,745		3,966		3		-
Total		89,873		59,640		12,379		261		568
Corporate and eliminations		4,317		1,579		(2,653)		1,743		1,338
Consolidated	$	94,190	$	61,219	$	9,726	$	2,004	$	1,906

Schedule Of EBITDA Segment



	Quarter Ended				Two Quarters Ended
		February 27,		February 28,		February 27,		February 28,
		2016		2015		2016		2015
Enterprise Adjusted EBITDA	$	6,520	$	5,190	$	12,689	$	12,379
Corporate expenses		(2,114)		(1,343)		(3,809)		(2,653)
Consolidated Adjusted EBITDA		4,406		3,847		8,880		9,726
Share-based compensation expense		(1,111)		(608)		(1,874)		(1,010)
Reduction (increase) to contingent earn
out liability		(1,238)		-		(1,368)		28
Restructuring costs		(376)		-		(376)		-
Other expenses		(139)		(65)		(139)		(65)
Depreciation		(894)		(1,040)		(1,806)		(2,004)
Amortization		(909)		(953)		(1,819)		(1,906)
Income (loss) from operations		(261)		1,181		1,498		4,769
Interest income		83		107		161		218
Interest expense		(552)		(535)		(1,093)		(1,074)
Discount on related party receivable		-		-		-		(131)
Income (loss) before income taxes	$	(730)	$	753	$	566	$	3,782

Basis Of Presentation (Details) $ in Millions	6 Months Ended
Basis Of Presentation (Details) $ in Millions	Feb. 27, 2016 USD ($) country item
Basis Of Presentation [Abstract]
Number of areas of expertise	7
Number of important distinguishing characteristics from competitors	4
Number of regional offices	3
Number of countries in which entity operates \| country	150
Increase in fair value of other long-term liabilities \| $	$ 1.2
Fair value of other long-term liabilities \| $	$ 3.9

Inventories (Details) - USD ($) $ in Thousands	Feb. 27, 2016	Aug. 31, 2015
Inventories [Abstract]
Finished goods	$ 4,011	$ 3,914
Raw materials	22	35
Inventories	$ 4,033	$ 3,949

Tender Offer (Details) - USD ($) $ / shares in Units, $ in Millions	Dec. 08, 2015	Dec. 14, 2015
Equity, Tender Offer [Line Items]
Dutch auction tender offer amount for shares of common stock	$ 35.0
Dutch auction tender offer commence date	Dec. 14, 2015
Dutch auction tender offer expiration date	Jan. 12, 2016
Common stock shares acquired from fully subscribed Dutch auction tender offer		1,971,832
Price per share, common stock share acquired from fully subscribed Dutch auction tender offer		$ 17.75
Total tender offer cost		$ 35.3
Minimum [Member]
Equity, Tender Offer [Line Items]
Dutch auction tender offer share price of common stock	$ 15.50
Maximum [Member]
Equity, Tender Offer [Line Items]
Dutch auction tender offer share price of common stock	$ 17.75

Share-Based Compensation (Narrative) (Details)		3 Months Ended	6 Months Ended
Share-Based Compensation (Narrative) (Details)	Nov. 12, 2015 item shares	Feb. 27, 2016 USD ($) shares	Feb. 27, 2016 USD ($) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued under terms of the award		36,000	55,000
Number of shares			25,032
Performance Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
New shares granted	231,276
Number of individual vesting conditions \| item	6
Number of performance measures \| item	2
Performance Awards [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Life of awards	6 years
Unvested Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense \| $		$ 400,000	$ 400,000
Whole-share grant per eligible director \| $			$ 75,000
Vesting period of awards			1 year
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Price of common stock as a percent of the average fair market value			85.00%
Shares issued to employee stock purchase plan participants		11,266	22,291

Share-Based Compensation (Total Cost Of Share-Based Compensation) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	$ 1,111	$ 608	$ 1,874	$ 1,010
Performance Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	966	476	1,591	775
Unvested Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	113	100	225	175
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	$ 32	$ 32	$ 58	$ 60

Share-Based Compensation (Schedule Of Executive Awards) (Details) $ in Thousands	6 Months Ended
	Feb. 27, 2016 USD ($) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
EBITDA Award, Shares	161,892
OD Suite Award, Shares	69,384
Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
EBITDA Award Goal \| $	$ 36,000
EBITDA Award, Shares	53,964
Tranche Status	not vested
OD Suite Award Goal \| $	$ 107,000
OD Suite Award, Shares	23,128
Tranche Status	not vested
Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
EBITDA Award Goal \| $	$ 40,000
EBITDA Award, Shares	53,964
Tranche Status	not vested
OD Suite Award Goal \| $	$ 116,000
OD Suite Award, Shares	23,128
Tranche Status	not vested
Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
EBITDA Award Goal \| $	$ 44,000
EBITDA Award, Shares	53,964
Tranche Status	not vested
OD Suite Award Goal \| $	$ 125,000
OD Suite Award, Shares	23,128
Tranche Status	not vested

Share-Based Compensation Plans (Unvested Stock Awards) (Details)	6 Months Ended
	Feb. 27, 2016 $ / shares shares
Share-Based Compensation [Abstract]
Unvested stock awards at August 31, 2015, Number of Shares \| shares	24,210
Granted, Number of Shares \| shares	25,032
Vested, Number of Shares \| shares	(24,210)
Unvested stock awards at February 27, 2016, Number of Shares \| shares	25,032
Unvested stock awards at August 31, 2015, Weighted-Average Grant-Date Fair Value Per Share \| $ / shares	$ 18.59
Granted, Weighted-Average Grant-Date Fair Value Per Share \| $ / shares	17.98
Vested, Weighted-Average Grant-Date Fair Value Per Share \| $ / shares	18.59
Unvested stock awards at February 27, 2016, Weighted-Average Grant-Date Fair Value Per Share \| $ / shares	$ 17.98

Restructuring Costs (Details)	3 Months Ended	6 Months Ended
Restructuring Costs (Details)	Feb. 27, 2016 USD ($)	Feb. 27, 2016 USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 376,000	$ 376,000
Accrued restructuring costs	$ 300,000	300,000
Maximum [Member]
Restructuring Cost and Reserve [Line Items]
Severance costs		$ 40,000

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015
Numerator for basic and diluted earnings per share:
Net income (loss)	$ (448)	$ 427	$ 342	$ 2,255
Denominator for basic and diluted earnings per share:
Basic weighted average shares outstanding	15,299	16,908	15,758	16,889
Effect of dilutive securities:
Stock options and other share-based awards		178	145	200
Diluted weighted average shares outstanding	15,299	17,086	15,903	17,089
EPS Calculations:
Net income (loss) per share: Basic	$ (0.03)	$ 0.03	$ 0.02	$ 0.13
Net income (loss) per share: Diluted	$ (0.03)	$ 0.02	$ 0.02	$ 0.13

Segment Information (Narrative) (Details) $ in Thousands		3 Months Ended	6 Months Ended
Segment Information (Narrative) (Details) $ in Thousands	Sep. 01, 2015 item	Feb. 27, 2016 USD ($)	Feb. 27, 2016 USD ($)	Feb. 28, 2015 USD ($)
Segment Information [Abstract]
Number of new operating divisions \| item	4
Increase of contingent earnout liability \| $		$ 1,238	$ 1,368	$ (28)

Segment Information (Schedule Of Segment Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015
Segment Reporting Information [Line Items]
Sales to external customers	$ 45,269	$ 46,316	$ 90,486	$ 94,190
Gross profit	29,854	30,015	59,925	61,219
Adjusted EBITDA	4,406	3,847	8,880	9,726
Depreciation	894	1,040	1,806	2,004
Amortization	909	953	1,819	1,906
Direct Offices [Member]
Segment Reporting Information [Line Items]
Sales to external customers	24,567	25,604	48,228	51,079
Gross profit	17,804	18,374	34,385	35,813
Adjusted EBITDA	4,373	2,611	7,017	5,544
Depreciation	69	80	142	167
Amortization	1	1	2	2
Strategic Markets [Member]
Segment Reporting Information [Line Items]
Sales to external customers	7,545	9,015	14,730	18,817
Gross profit	4,832	5,022	9,330	11,337
Adjusted EBITDA	1,296	1,743	2,137	4,576
Depreciation	24	57	94	89
Amortization	246	283	492	566
Education Practice [Member]
Segment Reporting Information [Line Items]
Sales to external customers	6,750	5,241	14,754	11,159
Gross profit	3,086	2,528	7,585	5,745
Adjusted EBITDA	(1,042)	(1,043)	(858)	(1,707)
Depreciation	1	1	2	2
International Licensees [Member]
Segment Reporting Information [Line Items]
Sales to external customers	3,938	4,279	8,622	8,818
Gross profit	2,936	3,288	6,558	6,745
Adjusted EBITDA	1,893	1,879	4,393	3,966
Depreciation	1	1	2	3
Operating Segments [Member]
Segment Reporting Information [Line Items]
Sales to external customers	42,800	44,139	86,334	89,873
Gross profit	28,658	29,212	57,858	59,640
Adjusted EBITDA	6,520	5,190	12,689	12,379
Depreciation	95	139	240	261
Amortization	247	284	494	568
Corporate And Eliminations [Member]
Segment Reporting Information [Line Items]
Sales to external customers	2,469	2,177	4,152	4,317
Gross profit	1,196	803	2,067	1,579
Adjusted EBITDA	(2,114)	(1,343)	(3,809)	(2,653)
Depreciation	799	901	1,566	1,743
Amortization	$ 662	$ 669	$ 1,325	$ 1,338

Segment Information (Schedule Of EBITDA Segment) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015
Segment Reporting Information [Line Items]
Enterprise Adjusted EBITDA	$ 4,406	$ 3,847	$ 8,880	$ 9,726
Share-based compensation expense	(1,111)	(608)	(1,874)	(1,010)
Reduction (increase) to contingent earn out liability	(1,238)		(1,368)	28
Restructuring costs	(376)		(376)
Other expenses	(139)	(65)	(139)	(65)
Depreciation	(894)	(1,040)	(1,806)	(2,004)
Amortization	(909)	(953)	(1,819)	(1,906)
Income (loss) from operations	(261)	1,181	1,498	4,769
Interest income	83	107	161	218
Interest expense	(552)	(535)	(1,093)	(1,074)
Discount on related party receivable				(131)
Income (loss) before income taxes	(730)	753	566	3,782
Operating Segments [Member]
Segment Reporting Information [Line Items]
Enterprise Adjusted EBITDA	6,520	5,190	12,689	12,379
Depreciation	(95)	(139)	(240)	(261)
Amortization	(247)	(284)	(494)	(568)
Corporate And Eliminations [Member]
Segment Reporting Information [Line Items]
Enterprise Adjusted EBITDA	(2,114)	(1,343)	(3,809)	(2,653)
Depreciation	(799)	(901)	(1,566)	(1,743)
Amortization	$ (662)	$ (669)	$ (1,325)	$ (1,338)

Investment In FC Organizational Products (Details) - FC Organizational Products [Member] - USD ($) $ in Millions	6 Months Ended
	Feb. 27, 2016	Aug. 31, 2015
Related Party Transaction [Line Items]
Percent ownership interest in related party	19.50%
Receivable from related party	$ 2.7	$ 4.0
Discount on receivable from related party	$ 0.9	$ 1.0
Discount rate on long-term receivable from related party	15.00%