0000886206-23-000005 | 10-Q | XBRL Viewer

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Nov. 30, 2022	Dec. 31, 2022
Document And Entity Information [Abstract]
Document Type	10-Q
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--08-31
Document Fiscal Year Focus	2023
Document Quarterly Report	true
Document Period End Date	Nov. 30, 2022
Document Transition Report	false
Entity File Number	001-11107
Entity Registrant Name	FRANKLIN COVEY CO.
Entity Incorporation, State or Country Code	UT
Entity Tax Identification Number	87-0401551
Entity Address, Address Line One	2200 West Parkway Boulevard
Entity Address, City or Town	Salt Lake City
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84119-2099
City Area Code	801
Local Phone Number	817-1776
Title of 12(b) Security	Common Stock, $.05 Par Value
Trading Symbol	FC
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		13,905,044
Amendment Flag	false
Entity Central Index Key	0000886206

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Nov. 30, 2022	Aug. 31, 2022
Current assets:
Cash and cash equivalents	$ 58,152	$ 60,517
Accounts receivable, less allowance for doubtful accounts of $4,427 and $4,492	57,352	72,561
Inventories	3,477	3,527
Prepaid expenses and other current assets	17,364	19,278
Total current assets	136,345	155,883
Property and equipment, net	9,465	9,798
Intangible assets, net	43,742	44,833
Goodwill	31,220	31,220
Deferred income tax assets	4,279	4,686
Other long-term assets	12,378	12,735
Total assets	237,429	259,155
Current liabilities:
Current portion of notes payable	5,835	5,835
Current portion of financing obligation	3,281	3,199
Accounts payable	6,878	10,864
Deferred subscription revenue	74,394	85,543
Other deferred revenue	13,906	14,150
Accrued liabilities	23,380	34,205
Total current liabilities	127,674	153,796
Notes payable, less current portion	6,045	7,268
Financing obligation, less current portion	7,105	7,962
Other liabilities	6,788	7,116
Deferred income tax liabilities	199	199
Total liabilities	147,811	176,341
Shareholders’ equity:
Common stock, $0.05 par value; 40,000 shares authorized, 27,056 shares issued	1,353	1,353
Additional paid-in capital	222,413	220,246
Retained earnings	86,688	82,021
Accumulated other comprehensive loss	(672)	(542)
Treasury stock at cost, 13,165 shares and 13,203 shares	(220,164)	(220,264)
Total shareholders’ equity	89,618	82,814
Total liabilities and shareholders' equity	$ 237,429	$ 259,155

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Thousands	Nov. 30, 2022	Aug. 31, 2022
Condensed Consolidated Balance Sheets [Abstract]
Allowance for doubtful accounts	$ 4,427	$ 4,492
Common stock, par value	$ 0.05	$ 0.05
Common stock, shares authorized	40,000	40,000
Common stock, shares issued	27,056	27,056
Treasury stock, shares	13,165	13,203

Condensed Consolidated Income Statements And Statements Of Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Nov. 30, 2022	Nov. 30, 2021
Condensed Consolidated Income Statements And Statements Of Comprehensive Income [Abstract]
Net sales	$ 69,369	$ 61,259
Cost of sales	16,627	13,661
Gross profit	52,742	47,598
Selling, general, and administrative	44,012	39,343
Depreciation	1,246	1,279
Amortization	1,092	1,431
Income from operations	6,392	5,545
Interest income	81	15
Interest expense	(410)	(446)
Income before income taxes	6,063	5,114
Income tax provision	(1,396)	(1,302)
Net income	$ 4,667	$ 3,812
Net income per share:
Basic	$ 0.34	$ 0.27
Diluted	$ 0.32	$ 0.27
Weighted average number of common shares:
Basic	13,877	14,246
Diluted	14,507	14,312
COMPREHENSIVE INCOME
Net income	$ 4,667	$ 3,812
Foreign currency translation adjustments, net of income taxes of $0 and $0	(130)	(144)
Comprehensive income	$ 4,537	$ 3,668

Consolidated Statements Of Operations And Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2022	Nov. 30, 2021
Condensed Consolidated Income Statements And Statements Of Comprehensive Income [Abstract]
Foreign currency translation adjustments, net of income tax benefits	$ 0	$ 0

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2022	Nov. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 4,667	$ 3,812
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	2,338	2,710
Amortization of capitalized curriculum costs	843	789
Stock-based compensation	2,735	1,649
Deferred income taxes	393	679
Change in fair value of contingent consideration liabilities	7	28
Amortization of right-of-use operating lease assets	203	225
Changes in assets and liabilities, net of effect of acquired businesses:
Decrease in accounts receivable, net	15,144	18,829
Decrease (increase) in inventories	38	(92)
Increase in prepaid expenses and other assets	2,306	196
Decrease in accounts payable and accrued liabilities	(14,098)	(9,825)
Decrease in deferred revenue	(11,501)	(8,219)
Decrease (increase) in income taxes payable	31	(47)
Decrease in other long-term liabilities	(89)	(570)
Net cash provided by operating activities	3,017	10,164
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment	(1,240)	(520)
Curriculum development costs	(974)	(243)
Net cash used for investing activities	(2,214)	(763)
CASH FLOWS FROM FINANCING ACTIVITIES
Principal payments on notes payable	(1,250)	(1,250)
Principal payments on financing obligation	(774)	(698)
Purchases of common stock for treasury	(835)	(3,488)
Payment of contingent consideration liabilities	(429)	(368)
Proceeds from sales of common stock held in treasury	367	344
Net cash used for financing activities	(2,921)	(5,460)
Effect of foreign currency exchange rates on cash and cash equivalents	(247)	(108)
Net increase in cash and cash equivalents	(2,365)	3,833
Cash and cash equivalents at the beginning of the period	60,517	47,417
Cash and cash equivalents at the end of the period	58,152	51,250
Supplemental disclosure of cash flow information:
Cash paid for income taxes	836	577
Cash paid for interest	372	410
Non-cash investing and financing activities:
Purchases of property and equipment financed by accounts payable	213	238
Acquisition of right-of-use operating lease assets for operating lease liabilities	$ 128	$ 142

Condensed Consolidated Statements Of Changes In Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total
Beginning balance, shares at Aug. 31, 2021	27,056,000
Beginning balance at Aug. 31, 2021	$ 1,353	$ 214,888	$ 63,591	$ 709
Beginning balance, shares, Treasury at Aug. 31, 2021					(12,889,000)
Beginning balance, Treasury at Aug. 31, 2021					$ (200,678)
Issuance of common stock from treasury, shares					217,000
Issuance of common stock from treasury		(3,033)			$ 3,378
Purchase of common shares for treasury, shares					(85,000)
Purchase of common shares for treasury					$ (3,488)
Stock-based compensation		1,649
Cumulative translation adjustments				(144)		$ (144)
Net income			3,812			3,812
Ending balance, shares at Nov. 30, 2021	27,056,000
Ending balance at Nov. 30, 2021	$ 1,353	213,504	67,403	565
Ending balance, shares, Treasury at Nov. 30, 2021					(12,757,000)
Ending balance, Treasury at Nov. 30, 2021					$ (200,788)
Beginning balance, shares at Aug. 31, 2022	27,056,000
Beginning balance at Aug. 31, 2022	$ 1,353	220,246	82,021	(542)		$ 82,814
Beginning balance, shares, Treasury at Aug. 31, 2022					(13,203,000)
Beginning balance, Treasury at Aug. 31, 2022					$ (220,264)
Issuance of common stock from treasury, shares					56,000	56,045
Issuance of common stock from treasury		(568)			$ 935
Purchase of common shares for treasury, shares					(18,000)
Purchase of common shares for treasury					$ (835)
Stock-based compensation		2,735
Cumulative translation adjustments				(130)		$ (130)
Net income			4,667			4,667
Ending balance, shares at Nov. 30, 2022	27,056,000
Ending balance at Nov. 30, 2022	$ 1,353	$ 222,413	$ 86,688	$ (672)		$ 89,618
Ending balance, shares, Treasury at Nov. 30, 2022					(13,165,000)
Ending balance, Treasury at Nov. 30, 2022					$ (220,164)

Basis Of Presentation

3 Months Ended

Nov. 30, 2022

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 organizational performance improvement. Our mission is to “enable greatness in people and organizations everywhere,” and our global structure is designed to help individuals and organizations achieve sustained superior performance through changes in human behavior. We are fundamentally a content and solutions company, and we believe that our offerings and services create the connection between capabilities and results. We have a wide range of content delivery options, including: the All Access Pass (AAP) subscription, the Leader in Me membership, and other intellectual property licenses; digital online learning; on-site training; training led through certified facilitators; blended learning; and organization-wide transformational processes, including consulting and coaching. We believe our investments in digital delivery modalities over the past few years have enabled us to deliver our content to clients in a high-quality learning environment whether those clients are working remotely or in a centralized location. 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.

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, The Leader in Me, The 4 Disciplines of Execution, and Multipliers, and proprietary content in the areas of Leadership, Execution, Productivity, Educational Improvement, and Sales Performance. Our offerings are described in further detail at www.franklincovey.com. The information posted on our website is not incorporated into this report.

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 (GAAP) 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, 2022.

The preparation of financial statements in conformity with GAAP requires us 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 results of operations for the quarter ended November 30, 2022 are not necessarily indicative of results expected for the entire fiscal year ending August 31, 2023, or for any future periods.

Inventories

3 Months Ended

Nov. 30, 2022

Inventories [Abstract]

Inventories

‎

NOTE 2 – INVENTORIES

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



		November 30,		August 31,
		2022		2022
Finished goods	$	3,472	$	3,519
Raw materials		5		8
	$	3,477	$	3,527

Fair Value Of Financial Instruments

3 Months Ended

Nov. 30, 2022

Fair Value Of Financial Instruments [Abstract]

Fair Value Of Financial Instruments

NOTE 3 – FAIR VALUE OF FINANCIAL INSTRUMENTS

At November 30, 2022, the carrying value of our financial instruments approximated their fair values. The fair values of our contingent consideration liabilities from previous business acquisitions are considered “Level 3” measurements because we use various estimates in the valuation models to project the timing and amount of future contingent payments. The fair value of the contingent consideration liability from the acquisition of Jhana Education (Jhana) changed as follows during the quarter ended November 30, 2022 (in thousands):



Balance at August 31, 2022	$	729
Change in fair value		7
Payments		(429)
Balance at November 30, 2022	$	307

At each quarterly reporting date, we estimate the fair value of our contingent liability from the acquisition of Jhana through the use of a Monte Carlo simulation. Based on the timing of expected payments, all of the Jhana contingent consideration liability shown above was recorded in accrued liabilities at November 30, 2022. Adjustments to the fair value of our contingent consideration liabilities are included in selling, general, and administrative expense in the accompanying condensed consolidated income statements and statements of comprehensive income.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Revenue Recognition

3 Months Ended

Nov. 30, 2022

Revenue Recognition [Abstract]

Revenue Recognition

NOTE 4 – REVENUE RECOGNITION

Contract Balances

Our deferred revenue totaled $90.8 million at November 30, 2022 and $102.4 million at August 31, 2022, of which $2.5 million and $2.7 million were classified as components of other long-term liabilities at November 30, 2022, and August 31, 2022, respectively. The amount of deferred revenue that was generated from subscription offerings totaled $76.7 million at November 30, 2022 and $88.1 million at August 31, 2022. During the quarter ended November 30, 2022, we recognized $33.0 million of previously deferred subscription revenue.

Deferred subscription revenue primarily consists of billings or payments received in advance of revenue being recognized from subscription services. Deferred revenue is recognized in sales as the applicable revenue recognition criteria are met. We generally invoice customers in annual installments upon execution of a contract. With the Leader in Me offering, the contract includes both a subscription membership and onsite consulting which can be invoiced to the client in one lump sum. In this circumstance, the entire lump sum is included in deferred subscription revenue. The deferred subscription revenue related to the Leader in Me membership is recognized as revenue over the life of the contract whereas the consulting is recognized when the consulting takes place.

Remaining Performance Obligations

Whenever possible, we enter into multi-year non-cancellable contracts which are invoiced either upon execution of the contract or at the beginning of each annual contract period. Remaining transaction price represents contracted revenue that has not yet been recognized, including unearned revenue and unbilled amounts that will be recognized as revenue in future periods. Transaction price is influenced by factors such as inflation, the average length of the contract term, and the ability of the Company to continue to enter into multi-year non-cancellable contracts. At November 30, 2022, we had

$151.6 million of remaining performance obligations, including our deferred subscription revenue. The remaining performance obligation does not include other deferred revenue, as amounts included in other deferred revenue contain items such as deposits that are generally refundable at the client’s request prior to the satisfaction of the obligation.

Disaggregated Revenue Information

Refer to Note 7, Segment Information, to these condensed consolidated financial statements for our disaggregated revenue information.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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+ Details

Stock-Based Compensation

3 Months Ended

Nov. 30, 2022

Stock-Based Compensation [Abstract]

Stock-Based Compensation

NOTE 5 – STOCK-BASED COMPENSATION

Our stock-based compensation was comprised of the following for the periods presented (in thousands):



		Quarter Ended
		November 30,		November 30,
		2022		2021
Long-term incentive awards	$	2,339	$	1,123
Strive acquisition compensation		166		279
Unvested stock awards		165		175
Employee stock purchase plan		65		57
Fully-vested share awards		-		15
	$	2,735	$	1,649

During the quarter ended November 30, 2022, we issued 56,045 shares of our common stock under various stock-based compensation arrangements, including our employee stock purchase plan (ESPP). Our stock-based compensation plans allow shares to be withheld to cover statutory income taxes if so elected by the award recipient. During the quarter ended November 30, 2022, we withheld 17,639 shares of our common stock for taxes on stock-based compensation arrangements, which had a total fair value of $0.8 million.

Fiscal 2023 Long-Term Incentive Plan Award

On October 14, 2022, the Compensation Committee granted a new LTIP award to our executive officers and members of senior management. The fiscal 2023 LTIP award has two tranches, one with a time-based vesting condition and one with a performance-based vesting condition as described below:

Time-Based Award Shares – Twenty-five percent of the 2023 LTIP award shares vest to participants on August 31, 2025. The number of shares that may be earned by participants at the end of the service period totals approximately 23,000 shares. The number of shares awarded in this tranche does not fluctuate based on the achievement of financial measures.

Performance-Based Award Shares – The remaining shares of the fiscal 2023 LTIP award are earned based on the highest rolling four-quarter level of qualified adjusted earnings before interest, income taxes, depreciation, amortization, and certain other charges (Adjusted EBITDA) achieved in the three-year period ending August 31, 2025. The number of shares that will vest to participants for this tranche is variable and may be 50 percent of the award (minimum award threshold) or up to 200 percent of the participant’s award (maximum threshold) depending on the level of qualified Adjusted EBITDA achieved. The number of shares that may be earned for achieving 100 percent of the performance-based objective totals approximately 70,000 shares. The maximum number of shares that may be awarded in connection with the performance-based tranche of the 2022 LTIP totals approximately 140,000 shares.

New Long-Term Incentive Plan

During the quarter ended November 30, 2022, we introduced a new long-term equity incentive plan for client partners, managing directors, and certain other associates that we believe are critical to our long-term success. These awards are generally based on the achievement of specified sales goals and are expected to be granted annually. One-third of the award shares will vest to participants on each August 31 following the award grant. For performance in fiscal 2022, we

granted a total of approximately 34,000 unvested share units to the participants in this long-term incentive plan. The compensation cost of these awards is included in the long-term incentive awards category in the preceding table.

Employee Stock Purchase Plan

We have an employee stock purchase plan 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 each fiscal quarter. During the quarter ended November 30, 2022, we issued 9,093 shares of our common stock to participants in the ESPP.

Net Income Per Share

3 Months Ended

Nov. 30, 2022

Net Income Per Share [Abstract]

Net Income Per Share

NOTE 6 – NET INCOME PER SHARE

The following schedule shows the calculation of net income per share for the periods presented (in thousands, except per-share amounts).



	Quarter Ended
		November 30,		November 30,
		2022		2021
Numerator for basic and
diluted loss per share:
Net income	$	4,667	$	3,812

Denominator for basic and
diluted loss per share:
Basic weighted average shares
outstanding		13,877		14,246
Effect of dilutive securities:
Other stock-based awards		630		66
Diluted weighted average
shares outstanding		14,507		14,312

EPS Calculations:
Net income per share:
Basic	$	0.34	$	0.27
Diluted		0.32		0.27

Segment Information

3 Months Ended

Nov. 30, 2022

Segment Information [Abstract]

Segment Information

NOTE 7 – SEGMENT INFORMATION

Segment Information

Our sales are primarily comprised of training and consulting services and our internal reporting and operating structure is currently organized around two divisions. The Enterprise Division, which consists of our Direct Office and International Licensee segments and the Education Division, which is comprised of our Education practice. Based on the applicable guidance, our operations are comprised of three reportable segments and one corporate services group. The following is a brief description of our reportable segments:

Direct Offices – Our Direct Office segment has a depth of expertise in helping organizations solve problems that require changes in human behavior, including leadership, productivity, execution, trust, and sales performance. We have a variety of principle-based offerings that help build winning and profitable cultures. This segment includes our sales personnel that serve the United States and Canada; our international sales offices located in Japan, China, the United Kingdom, Australia, Germany, Switzerland, and Austria; our government services sales channel; and our book and audio sales.

International Licensees – Our independently owned international licensees provide our offerings and services in countries where we do not have a directly-owned office. These licensee partners allow us to expand the reach of

our services to large multinational organizations as well as smaller organizations in their countries. This segment’s results are primarily comprised of royalty revenues received from these licensees.

Education Practice – Centered around the principles found in The Leader in Me, the Education practice is dedicated to helping educational institutions build a culture that will produce great results. We believe these results are manifested by increases in student performance, improved school culture, decreased disciplinary issues, and increased teacher engagement and parental involvement. This segment includes our domestic and international Education practice operations, which are focused on sales to educational institutions such as elementary schools, high schools, and colleges and universities.

Corporate and Other – Our corporate and other information includes leasing operations, shipping and handling revenues, royalty revenues from Franklin Planner Corp., and the cost of certain corporate administrative functions.

We have determined that the Company’s chief operating decision maker is the Chief Executive Officer, and the primary measurement tool used in business unit performance analysis is Adjusted EBITDA, which may not be calculated as similarly titled amounts disclosed by other companies. Adjusted EBITDA is a non-GAAP financial measure. For reporting purposes, our consolidated Adjusted EBITDA may be calculated as net income excluding interest, income taxes, depreciation expense, intangible asset amortization expense, stock-based compensation, and certain other charges such as adjustments for changes in the fair value of contingent liabilities arising from business acquisitions. We reference this non-GAAP financial measure in our decision making because it provides supplemental information that facilitates consistent internal comparisons to the historical operating performance of prior periods and we believe it provides investors with greater transparency to evaluate operational activities and financial results.

Our operations are not capital intensive and we do not own any manufacturing facilities or equipment. Accordingly, we do not allocate assets to the reportable segments for analysis purposes. Interest expense and interest income are primarily generated at the corporate level and are not allocated. Income taxes are likewise calculated and paid on a corporate level (except for entities that operate in foreign jurisdictions) and are not allocated for analysis purposes.

We account for the following segment information on the same basis as the accompanying condensed consolidated financial statements (in thousands).



		Sales to
Quarter Ended		External				Adjusted
November 30, 2022		Customers		Gross Profit		EBITDA

Enterprise Division:
Direct offices	$	50,167	$	39,921	$	11,250
International licensees		3,278		2,977		1,831
		53,445		42,898		13,081
Education practice		14,350		9,175		281
Corporate and eliminations		1,574		669		(1,890)
Consolidated	$	69,369	$	52,742	$	11,472

Quarter Ended
November 30, 2021

Enterprise Division:
Direct offices	$	45,119	$	36,202	$	9,954
International licensees		2,997		2,701		1,671
		48,116		38,903		11,625
Education practice		11,697		7,860		235
Corporate and eliminations		1,446		835		(1,928)
Consolidated	$	61,259	$	47,598	$	9,932

‎

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



	Quarter Ended
		November 30,		November 30,
		2022		2021
Segment Adjusted EBITDA	$	13,362	$	11,860
Corporate expenses		(1,890)		(1,928)
Consolidated Adjusted EBITDA		11,472		9,932
Stock-based compensation		(2,735)		(1,649)
Increase in the fair value of
contingent consideration liabilities		(7)		(28)
Depreciation		(1,246)		(1,279)
Amortization		(1,092)		(1,431)
Income from operations		6,392		5,545
Interest income		81		15
Interest expense		(410)		(446)
Income before income taxes		6,063		5,114
Income tax provision		(1,396)		(1,302)
Net income	$	4,667	$	3,812

Revenue by Category

The following table presents our revenue disaggregated by geographic region (in thousands).



	Quarter Ended
		November 30,		November 30,
		2022		2021

Americas	$	56,743	$	48,755
Asia Pacific		7,458		7,797
Europe/Middle East/Africa		5,168		4,707
	$	69,369	$	61,259

The following table presents our revenue disaggregated by type of service (in thousands).



Quarter Ended		Services and						Leases and
November 30, 2022		Products		Subscriptions		Royalties		Other		Consolidated

Enterprise Division:
Direct offices	$	26,217	$	23,490	$	460	$	-	$	50,167
International licensees		143		352		2,783		-		3,278
		26,360		23,842		3,243		-		53,445
Education practice		4,500		9,183		667		-		14,350
Corporate and eliminations		-		-		315		1,259		1,574
Consolidated	$	30,860	$	33,025	$	4,225	$	1,259	$	69,369

Quarter Ended
November 30, 2021

Enterprise Division:
Direct offices	$	23,851	$	20,512	$	756	$	-	$	45,119
International licensees		404		-		2,593		-		2,997
		24,255		20,512		3,349		-		48,116
Education practice		3,226		7,844		627		-		11,697
Corporate and eliminations		-		-		344		1,102		1,446
Consolidated	$	27,481	$	28,356	$	4,320	$	1,102	$	61,259

- 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/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/topic&trid=2134510

+ Details

Basis Of Presentation (Policy)

3 Months Ended

Nov. 30, 2022

Basis Of Presentation [Abstract]

General

The results of operations for the quarter ended November 30, 2022 are not necessarily indicative of results expected for the entire fiscal year ending August 31, 2023, or for any future periods.

Inventories (Tables)

3 Months Ended

Nov. 30, 2022

Inventories [Abstract]

Components Of Inventories



		November 30,		August 31,
		2022		2022
Finished goods	$	3,472	$	3,519
Raw materials		5		8
	$	3,477	$	3,527

Fair Value Of Financial Instruments (Tables)

3 Months Ended

Nov. 30, 2022

Fair Value Of Financial Instruments [Abstract]

Schedule Of Contingent Consideration Liability



Balance at August 31, 2022	$	729
Change in fair value		7
Payments		(429)
Balance at November 30, 2022	$	307

Stock-Based Compensation (Tables)

3 Months Ended

Nov. 30, 2022

Stock-Based Compensation [Abstract]

Total Cost Of Stock-Based Compensation



		Quarter Ended
		November 30,		November 30,
		2022		2021
Long-term incentive awards	$	2,339	$	1,123
Strive acquisition compensation		166		279
Unvested stock awards		165		175
Employee stock purchase plan		65		57
Fully-vested share awards		-		15
	$	2,735	$	1,649

Net Income Per Share (Tables)

3 Months Ended

Nov. 30, 2022

Net Income Per Share [Abstract]

Computation Of Net Income Per Share



	Quarter Ended
		November 30,		November 30,
		2022		2021
Numerator for basic and
diluted loss per share:
Net income	$	4,667	$	3,812

Denominator for basic and
diluted loss per share:
Basic weighted average shares
outstanding		13,877		14,246
Effect of dilutive securities:
Other stock-based awards		630		66
Diluted weighted average
shares outstanding		14,507		14,312

EPS Calculations:
Net income per share:
Basic	$	0.34	$	0.27
Diluted		0.32		0.27

Segment Information (Tables)

3 Months Ended

Nov. 30, 2022

Segment Information [Abstract]

Schedule Of Segment Operations



		Sales to
Quarter Ended		External				Adjusted
November 30, 2022		Customers		Gross Profit		EBITDA

Enterprise Division:
Direct offices	$	50,167	$	39,921	$	11,250
International licensees		3,278		2,977		1,831
		53,445		42,898		13,081
Education practice		14,350		9,175		281
Corporate and eliminations		1,574		669		(1,890)
Consolidated	$	69,369	$	52,742	$	11,472

Quarter Ended
November 30, 2021

Enterprise Division:
Direct offices	$	45,119	$	36,202	$	9,954
International licensees		2,997		2,701		1,671
		48,116		38,903		11,625
Education practice		11,697		7,860		235
Corporate and eliminations		1,446		835		(1,928)
Consolidated	$	61,259	$	47,598	$	9,932

Reconciliation Of Adjusted EBITDA



	Quarter Ended
		November 30,		November 30,
		2022		2021
Segment Adjusted EBITDA	$	13,362	$	11,860
Corporate expenses		(1,890)		(1,928)
Consolidated Adjusted EBITDA		11,472		9,932
Stock-based compensation		(2,735)		(1,649)
Increase in the fair value of
contingent consideration liabilities		(7)		(28)
Depreciation		(1,246)		(1,279)
Amortization		(1,092)		(1,431)
Income from operations		6,392		5,545
Interest income		81		15
Interest expense		(410)		(446)
Income before income taxes		6,063		5,114
Income tax provision		(1,396)		(1,302)
Net income	$	4,667	$	3,812

Schedule Of Revenue Disaggregated By Category

The following table presents our revenue disaggregated by geographic region (in thousands).



	Quarter Ended
		November 30,		November 30,
		2022		2021

Americas	$	56,743	$	48,755
Asia Pacific		7,458		7,797
Europe/Middle East/Africa		5,168		4,707
	$	69,369	$	61,259

The following table presents our revenue disaggregated by type of service (in thousands).



Quarter Ended		Services and						Leases and
November 30, 2022		Products		Subscriptions		Royalties		Other		Consolidated

Enterprise Division:
Direct offices	$	26,217	$	23,490	$	460	$	-	$	50,167
International licensees		143		352		2,783		-		3,278
		26,360		23,842		3,243		-		53,445
Education practice		4,500		9,183		667		-		14,350
Corporate and eliminations		-		-		315		1,259		1,574
Consolidated	$	30,860	$	33,025	$	4,225	$	1,259	$	69,369

Quarter Ended
November 30, 2021

Enterprise Division:
Direct offices	$	23,851	$	20,512	$	756	$	-	$	45,119
International licensees		404		-		2,593		-		2,997
		24,255		20,512		3,349		-		48,116
Education practice		3,226		7,844		627		-		11,697
Corporate and eliminations		-		-		344		1,102		1,446
Consolidated	$	27,481	$	28,356	$	4,320	$	1,102	$	61,259

Inventories (Components Of Inventories) (Details) - USD ($) $ in Thousands	Nov. 30, 2022	Aug. 31, 2022
Inventories [Abstract]
Finished goods	$ 3,472	$ 3,519
Raw materials	5	8
Inventories	$ 3,477	$ 3,527

Fair Value Of Financial Instruments (Schedule Of Contingent Consideration Liability) (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2022	Nov. 30, 2021
Business Acquisition, Contingent Consideration [Line Items]
Change in fair value	$ 7	$ 28
Jhana [Member]
Business Acquisition, Contingent Consideration [Line Items]
Balance at beginning	729
Change in fair value	7
Payments	(429)
Balance at ending	$ 307

Revenue Recognition (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended
	Nov. 30, 2022	Aug. 31, 2022
Deferred revenue	$ 90.8	$ 102.4
Other long-term liabilities	2.5	2.7
Remaining performance obligations	151.6
Subscription Offerings [Member]
Deferred revenue	76.7	$ 88.1
Subscription [Member]
Deferred revenue recognized	$ 33.0

Stock-Based Compensation (Narrative) (Details) $ in Thousands	3 Months Ended
	Nov. 30, 2022 USD ($) item shares	Nov. 30, 2021 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock issued from treasury stock	56,045
Shares withheld for tax	17,639
Shares withheld for tax, fair value \| $	$ 800
Stock-based compensation \| $	$ 2,735	$ 1,649
Fiscal 2023, Long-Term Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of tranches \| item	2
Fiscal 2022 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued under terms of the award	34,000
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	9,093
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cost of common stock issued from treasury \| $
Unvested Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation \| $	$ 165	175
Time-Based Award [Member] \| Fiscal 2023, Long-Term Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent of performance award to be granted	25.00%
Shares may be awarded	23,000
Number of tranches \| item	1
Performance-Based Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued under terms of the award	70,000
Performance-Based Award [Member] \| Fiscal 2023, Long-Term Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of tranches \| item	1
Percent of performance-based objectives	100.00%
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation \| $	$ 65	$ 57
Tranche One and Two [Member] \| Performance-Based Award [Member] \| Fiscal 2023, Long-Term Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares may be awarded	140,000
Tranche One and Two [Member] \| Performance-Based Award [Member] \| Minimum [Member] \| Fiscal 2023, Long-Term Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent of performance award to be granted	50.00%
Tranche One and Two [Member] \| Performance-Based Award [Member] \| Maximum [Member] \| Fiscal 2023, Long-Term Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent of performance award to be granted	200.00%

Stock-Based Compensation (Total Cost Of Stock-Based Compensation) (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2022	Nov. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	$ 2,735	$ 1,649
Long-Term Incentive Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	2,339	1,123
Strive Acquisition Compensation [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	166	279
Unvested Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	165	175
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	$ 65	57
Fully-Vested Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost		$ 15

Net Income Per Share (Computation Of Net Income Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Nov. 30, 2022	Nov. 30, 2021
Numerator for basic and diluted loss per share:
Net income	$ 4,667	$ 3,812
Denominator for basic and diluted loss per share:
Basic weighted average shares outstanding	13,877	14,246
Effect of dilutive securities:
Other stock-based awards	630	66
Diluted weighted average shares outstanding	14,507	14,312
EPS Calculations:
Net income per share: Basic	$ 0.34	$ 0.27
Net income per share: Diluted	$ 0.32	$ 0.27

Segment Information (Narrative) (Details)	3 Months Ended
Segment Information (Narrative) (Details)	Nov. 30, 2022 segment item
Segment Information [Abstract]
Number of divisions	2
Number of operating reportable segments \| segment	3
Number of corporate services group	1

Segment Information (Schedule Of Segment Operations) (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2022	Nov. 30, 2021
Segment Reporting Information [Line Items]
Sales to External Customers	$ 69,369	$ 61,259
Gross Profit	52,742	47,598
Adjusted EBITDA	11,472	9,932
Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	13,362	11,860
Operating Segments [Member] \| Enterprise Division [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	53,445	48,116
Gross Profit	42,898	38,903
Adjusted EBITDA	13,081	11,625
Operating Segments [Member] \| Education Practice [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	14,350	11,697
Gross Profit	9,175	7,860
Adjusted EBITDA	281	235
Operating Segments [Member] \| Direct Offices [Member] \| Enterprise Division [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	50,167	45,119
Gross Profit	39,921	36,202
Adjusted EBITDA	11,250	9,954
Operating Segments [Member] \| International Licensees [Member] \| Enterprise Division [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	3,278	2,997
Gross Profit	2,977	2,701
Adjusted EBITDA	1,831	1,671
Corporate And Eliminations [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	1,574	1,446
Gross Profit	669	835
Adjusted EBITDA	$ (1,890)	$ (1,928)

Segment Information (Reconciliation Of Adjusted EBITDA) (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2022	Nov. 30, 2021
Segment Reporting Information [Line Items]
Consolidated Adjusted EBITDA	$ 11,472	$ 9,932
Stock-based compensation	(2,735)	(1,649)
Increase in the fair value of contingent consideration liabilities	(7)	(28)
Depreciation	(1,246)	(1,279)
Amortization	(1,092)	(1,431)
Income from operations	6,392	5,545
Interest income	81	15
Interest expense	(410)	(446)
Income before income taxes	6,063	5,114
Income tax provision	(1,396)	(1,302)
Net income	4,667	3,812
Operating Segments [Member]
Segment Reporting Information [Line Items]
Consolidated Adjusted EBITDA	13,362	11,860
Corporate And Eliminations [Member]
Segment Reporting Information [Line Items]
Consolidated Adjusted EBITDA	(1,890)	(1,928)
Corporate [Member]
Segment Reporting Information [Line Items]
Consolidated Adjusted EBITDA	$ (1,890)	$ (1,928)

Segment Information (Schedule Of Revenue Disaggregated By Geographic Region) (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2022	Nov. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 69,369	$ 61,259
Americas [Member]
Disaggregation of Revenue [Line Items]
Revenue	56,743	48,755
Asia Pacific [Member]
Disaggregation of Revenue [Line Items]
Revenue	7,458	7,797
Europe/Middle East/Africa [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 5,168	$ 4,707

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
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+ Details

Segment Information (Schedule Of Revenue Disaggregated By Type Of Service) (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2022	Nov. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 69,369	$ 61,259
Corporate [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,574	1,446
Services And Products [Member]
Disaggregation of Revenue [Line Items]
Revenue	30,860	27,481
Subscriptions [Member]
Disaggregation of Revenue [Line Items]
Revenue	33,025	28,356
Royalties [Member]
Disaggregation of Revenue [Line Items]
Revenue	4,225	4,320
Royalties [Member] \| Corporate [Member]
Disaggregation of Revenue [Line Items]
Revenue	315	344
Leases And Other [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,259	1,102
Leases And Other [Member] \| Corporate [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,259	1,102
Operating Segments [Member] \| Enterprise Division [Member]
Disaggregation of Revenue [Line Items]
Revenue	53,445	48,116
Operating Segments [Member] \| Education Practice [Member]
Disaggregation of Revenue [Line Items]
Revenue	14,350	11,697
Operating Segments [Member] \| Direct Offices [Member] \| Enterprise Division [Member]
Disaggregation of Revenue [Line Items]
Revenue	50,167	45,119
Operating Segments [Member] \| International Licensees [Member] \| Enterprise Division [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,278	2,997
Operating Segments [Member] \| Services And Products [Member] \| Enterprise Division [Member]
Disaggregation of Revenue [Line Items]
Revenue	26,360	24,255
Operating Segments [Member] \| Services And Products [Member] \| Education Practice [Member]
Disaggregation of Revenue [Line Items]
Revenue	4,500	3,226
Operating Segments [Member] \| Services And Products [Member] \| Direct Offices [Member] \| Enterprise Division [Member]
Disaggregation of Revenue [Line Items]
Revenue	26,217	23,851
Operating Segments [Member] \| Services And Products [Member] \| International Licensees [Member] \| Enterprise Division [Member]
Disaggregation of Revenue [Line Items]
Revenue	143	404
Operating Segments [Member] \| Subscriptions [Member] \| Enterprise Division [Member]
Disaggregation of Revenue [Line Items]
Revenue	23,842	20,512
Operating Segments [Member] \| Subscriptions [Member] \| Education Practice [Member]
Disaggregation of Revenue [Line Items]
Revenue	9,183	7,844
Operating Segments [Member] \| Subscriptions [Member] \| Direct Offices [Member] \| Enterprise Division [Member]
Disaggregation of Revenue [Line Items]
Revenue	23,490	20,512
Operating Segments [Member] \| Subscriptions [Member] \| International Licensees [Member] \| Enterprise Division [Member]
Disaggregation of Revenue [Line Items]
Revenue	352
Operating Segments [Member] \| Royalties [Member] \| Enterprise Division [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,243	3,349
Operating Segments [Member] \| Royalties [Member] \| Education Practice [Member]
Disaggregation of Revenue [Line Items]
Revenue	667	627
Operating Segments [Member] \| Royalties [Member] \| Direct Offices [Member] \| Enterprise Division [Member]
Disaggregation of Revenue [Line Items]
Revenue	460	756
Operating Segments [Member] \| Royalties [Member] \| International Licensees [Member] \| Enterprise Division [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 2,783	$ 2,593