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Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	May 31, 2017	Jun. 30, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Document Period End Date	May 31, 2017
Amendment Flag	false
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2017
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		13,859,482

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	May 31, 2017	Aug. 31, 2016
Current assets:
Cash and cash equivalents	$ 7,956	$ 10,456
Accounts receivable, less allowance for doubtful accounts of $2,376 and $1,579	48,538	65,960
Receivable from related party	1,048	1,933
Inventories	3,420	5,042
Income taxes receivable	1,316
Prepaid expenses and other current assets	9,199	6,350
Total current assets	71,477	89,741
Property and equipment, net	18,511	16,083
Intangible assets, net	52,454	50,196
Goodwill	21,164	19,903
Long-term receivable from related party	701	1,235
Other long-term assets	14,046	13,713
Total assets	178,353	190,871
Current liabilities:
Current portion of financing obligation	1,815	1,662
Current portion of term notes payable	5,000	3,750
Accounts payable	8,525	10,376
Income taxes payable		4
Deferred revenue	28,645	20,847
Accrued liabilities	16,165	17,418
Total current liabilities	60,150	54,057
Line of credit	572
Financing obligation, less current portion	21,565	22,943
Term notes payable, less current portion	10,313	10,313
Other liabilities	1,885	3,173
Deferred income tax liabilities	83	6,670
Total liabilities	94,568	97,156
Shareholders' equity:
Common stock, $.05 par value; 40,000 shares authorized, 27,056 shares issued	1,353	1,353
Additional paid-in capital	212,894	211,203
Retained earnings	64,797	76,628
Accumulated other comprehensive income	751	1,222
Treasury stock at cost, 13,261 shares and 13,332 shares	(196,010)	(196,691)
Total shareholders' equity	83,785	93,715
Total liabilities and shareholders' equity	$ 178,353	$ 190,871

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Thousands	May 31, 2017	Aug. 31, 2016
Condensed Consolidated Balance Sheets [Abstract]
Allowance for doubtful accounts	$ 2,376	$ 1,579
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	13,261	13,332

Condensed Consolidated Statements Of Operations And Statements Of Comprehensive Income (Loss) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2017	May 28, 2016	May 31, 2017	May 28, 2016
Net sales:
Training and consulting services	$ 41,822	$ 42,275	$ 119,982	$ 127,746
Products	1,035	1,340	3,083	4,125
Leasing	894	1,123	2,669	3,353
Total net sales	43,751	44,738	125,734	135,224
Cost of sales:
Training and consulting services	13,519	13,928	40,181	41,782
Products	2,370	621	3,332	2,081
Leasing	521	627	1,541	1,873
Total cost of sales	16,410	15,176	45,054	45,736
Gross profit	27,341	29,562	80,680	89,488
Selling, general, and administrative	30,713	29,095	89,177	83,521
Restructuring costs	1,335		1,335	376
Contract termination costs			1,500
Depreciation	949	1,003	2,743	2,809
Amortization	835	722	2,278	2,541
Income (loss) from operations	(6,491)	(1,258)	(16,353)	241
Interest income	86	81	310	243
Interest expense	(618)	(564)	(1,861)	(1,659)
Loss before income taxes	(7,023)	(1,741)	(17,904)	(1,175)
Income tax benefit	2,482	689	6,073	465
Net loss	$ (4,541)	$ (1,052)	$ (11,831)	$ (710)
Net loss per share:
Basic and diluted	$ (0.33)	$ (0.07)	$ (0.86)	$ (0.05)
Weighted average number of common shares:
Basic and diluted	13,834	14,259	13,817	15,259
COMPREHENSIVE INCOME (LOSS)
Net loss	$ (4,541)	$ (1,052)	$ (11,831)	$ (710)
Foreign currency translation adjustments, net of income tax benefit (provision) of $(79), $(173), $254, and $(241)	148	321	(471)	447
Comprehensive loss	$ (4,393)	$ (731)	$ (12,302)	$ (263)

Condensed Consolidated Statements Of Operations And Statements Of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2017	May 28, 2016	May 31, 2017	May 28, 2016
Condensed Consolidated Statements Of Operations And Statements Of Comprehensive Income (Loss) [Abstract]
Foreign currency translation adjustments, tax	$ (79)	$ (173)	$ 254	$ (241)

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	May 31, 2017	May 28, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (11,831)	$ (710)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	5,046	5,350
Stock-based compensation expense	3,987	2,922
Amortization of capitalized curriculum costs	2,683	2,780
Deferred income taxes	(6,327)	(256)
Increase (reduction) to estimated earn out liability	(1,936)	1,456
Changes in assets and liabilities, net of effect of acquired business:
Decrease in accounts receivable, net	17,605	18,901
Decrease (increase) in inventories	1,491	(585)
Decrease in receivable from related party	1,420	753
Increase in prepaid expenses and other assets	(1,720)	(191)
Decrease in accounts payable and accrued liabilities	(4,355)	(6,155)
Increase in deferred revenue	7,197	368
Increase in income taxes payable/receivable	(1,321)	(2,815)
Increase (decrease) in other long-term liabilities	(279)	49
Net cash provided by operating activities	11,660	21,867
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment	(5,126)	(2,606)
Curriculum development costs	(4,150)	(1,670)
Acquisition of business	(3,500)
Net cash used for investing activities	(12,776)	(4,276)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from line of credit borrowings	7,811	39,315
Payments on line of credit borrowings	(7,239)	(39,315)
Proceeds from term notes payable financing	5,000	15,000
Principal payments on term notes payable	(3,750)
Principal payments on financing obligation	(1,226)	(1,085)
Purchases of common stock for treasury	(2,084)	(37,441)
Payment of contingent consideration liability		(2,167)
Proceeds from sales of common stock held in treasury	469	489
Net cash used for financing activities	(1,019)	(25,204)
Effect of foreign currency exchange rates on cash and cash equivalents	(365)	242
Net decrease in cash and cash equivalents	(2,500)	(7,371)
Cash and cash equivalents at beginning of the period	10,456	16,234
Cash and cash equivalents at end of the period	7,956	8,863
Supplemental disclosure of cash flow information:
Cash paid for income taxes	1,834	2,700
Cash paid for interest	1,847	1,625
Non-cash investing and financing activities:
Purchases of property and equipment financed by accounts payable	417	$ 186
Acquisition of intellectual property license financed by accrued liabilities	$ 750

Basis Of Presentation

9 Months Ended

May 31, 2017

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. We believe that our content and services create the connection between capabilities and results. Our expertise extends to seven crucial areas: Leadership, Execution, Productivity, Trust, Educational Improvement, Sales Performance, and Customer Loyalty. 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. When our content is applied consistently in an organization, we believe the culture of that organization will change to enable the organization to achieve their own great purposes. Our content is designed to build new skillsets, establish new mindsets, and provide enabling toolsets to our clients.

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

Global Capability – We have sales professionals in the United States and Canada who serve clients in the private sector and in governmental organizations; wholly owned subsidiaries in Australia, China, Japan, and the United Kingdom; and we contract with licensee partners who deliver our content 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, Educational Improvement, and Customer Loyalty. 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, 2016.

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.

On January 20, 2017, our Board of Directors approved a change to our fiscal quarter ending dates from a modified 52/53-week calendar in which quarterly periods ended on different dates from year to year, to the last day of the calendar month in each quarter. Beginning with the second quarter of fiscal 2017, the Company’s fiscal quarter ending dates will be November 30, February 28 (or February 29 in leap years), and May 31, rather than on February 25, 2017 and May 27, 2017 as previously announced for the end of the second and third quarters of fiscal 2017. The Company’s fiscal year end will remain unchanged at August 31 of each year.

The results of operations for the quarter and three quarters ended May 31, 2017 are not necessarily indicative of results expected for the entire fiscal year ending August 31, 2017, or for any future periods.

Fair Value of Financial Instruments and NinetyFive 5 Earn Out Payments

At May 31, 2017, 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 measurement period utilizing various potential pay-out scenarios. There have been no significant changes in our valuation process from the disclosures as of August 31, 2016. The fair value of this liability was reduced to zero at February 28, 2017, based on the projected earnings of the Sales Performance practice during the remainder of the measurement period. The fair value of the contingent earn out liability remained at zero as of May 31, 2017. Activity for this contingent liability was as follows for the periods indicated (in thousands):



		Quarter Ended			Three Quarters Ended
		May 31,		May 28,		May 31,		May 28,
		2017		2016		2017		2016
Increase (decrease) to
contingent earn out liability	$	-	$	88	$	(1,936)	$	1,456

Adjustments to the fair value of our contingent earn out liabilities are included in selling, general, and administrative expense in the accompanying condensed consolidated statements of operations.

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. We are currently in the process of evaluating our various revenue streams to determine the impact of adopting ASU No. 2014-09. We currently believe that the adoption of ASU No. 2014-09 will not significantly change the recognition of revenues associated with the delivery of onsite presentations and facilitator material sales. However, the recognition of revenues associated with intellectual property licenses, such as our All Access Pass, and other revenue streams may be impacted by the new standard. As of May 31, 2017, we have not yet determined the method of adoption nor the full impact that ASU No. 2014-09 will have on our reported revenue or results of operations.

In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606) - Identifying Performance Obligations and Licensing. The guidance in ASU 2016-10 clarifies aspects of Topic 606 related to identifying performance obligations and the licensing implementation guidance, while retaining the related core principles for those areas. The effective date and transition requirements for ASU 2016-10 are the same as the effective date and transition requirements for Topic 606 (ASU 2014-09) discussed above. As of May 31, 2017, we have not yet determined the full impact that ASU No. 2016-10 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 May 31, 2017, we have not yet determined the full impact that the adoption of ASU 2016-02 will have on our financial statements.

In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718) - Improvements to Employee Share-Based Payment Accounting. The guidance in ASU 2016-09 simplifies several aspects of the accounting for stock-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification of items on the statement of cash flows. ASU 2016-09 is effective for public companies’ annual periods, including interim periods within those fiscal years, beginning after December 15, 2016. Early adoption is permitted subject to certain requirements, and the method of application (i.e., retrospective, modified retrospective or prospective) depends on the transaction area that is being amended. Following adoption, the primary impact on our consolidated financial statements will be the recognition of excess tax benefits in the provision for income taxes rather than additional paid-in capital, which will likely result in increased volatility in the reported amounts of income tax expense and net income. As of May 31, 2017, we have not completed our evaluation of the impact of ASU 2016-09 on our results of operations or cash flows.

In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other: Simplifying the Test for Goodwill Impairment. This guidance simplifies the subsequent measurement of goodwill and eliminates the two-step goodwill impairment test. Under the new guidance, an annual or interim goodwill impairment test is performed by comparing the fair value of a reporting unit with its carrying amount, and an impairment charge is recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value. The amendments also eliminate the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and two-step goodwill impairment test. The ASU is effective prospectively for fiscal years and interim periods within those years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. As of May 31, 2017, we have not completed our evaluation of the provisions of ASU 2017-04 and its impact on our consolidated financial statements.

Robert Gregory Partners, LLC Acquisition

9 Months Ended

May 31, 2017

Robert Gregory Partners, LLC Acquisition [Abstract]

Robert Gregory Partners, LLC Acquisition

NOTE 2 – ROBERT GREGORY PARTNERS, LLC ACQUISITION

On May 15, 2017, we acquired the assets of Robert Gregory Partners, LLC (RGP), a Dublin, Ohio based corporate coaching firm, for $3.5 million in cash plus potential contingent consideration totaling $4.5 million. Robert Gregory Partners is a corporate coaching firm with expertise in executive coaching, transition acceleration coaching, leadership development coaching, implementation coaching, and consulting. We anticipate that RGP services and methodologies will become a key offering in our training and consulting business.

The acquisition of RGP had an immaterial impact on our financial statements for the quarter ended May 31, 2017. For the twelve months ended December 31, 2016, RGP had revenues of $3.3 million (unaudited) and operating income of $1.1 million (unaudited). The following table summarizes the preliminary estimated fair values of the assets acquired, liabilities assumed, and separately identifiable intangible assets at the acquisition date (in thousands):



Current assets	$	593
Intangible assets		3,787
Goodwill		1,261
Current liabilities		(120)
Current contingent earn out liability (accrued
liabilities)		(500)
Deferred revenue		(593)
Long-term contingent earn out liability
(other long-term liabilities)		(928)
Cash paid	$	3,500

The payment of contingent consideration is based on the achievement of specified financial results and the delivery of “add-on coaching services” content that will be included in our All Access Pass offering. Since we anticipate paying the first $0.5 million for delivered content within the next few months, that portion of the contingent consideration was classified as current and recorded as a component of accrued liabilities in the accompanying condensed consolidated balance sheet. The fair value of the potential contingent consideration was calculated using a Monte Carlo simulation which evaluates numerous potential earnings and pay out scenarios, and is considered a “level 3” fair value measurement. The various pay out instances were discounted at a rate that considered RGP’s weighted average cost of capital as well as a risk premium specifically associated with the earn out, the related earnings projections, and the overall business. Under the applicable accounting guidance, we will reassess the fair value of the contingent consideration at each balance sheet date, similar to the NinetyFive 5 contingent consideration discussed in Note 1. Any changes to the fair value of the contingent consideration will be recorded in the period of change.

Based on the preliminary estimated fair value of assets purchased, the acquired intangible assets are being amortized over a weighted average life of eight years and are comprised of the following (in thousands):



			Estimated Useful
Description		Amount	Lives
Customer relationships	$	2,226	10 years
Content		461	5 years
Trademark/tradename		341	5 years
Non-compete agreement - employees		311	2 years
Contracts		237	2 years
Coach relationships		150	10 years
Coaching portal		45	3 years
Non-compete agreement - coaches		16	1 year
	$	3,787

The goodwill generated by the RGP acquisition is primarily attributable to the methodologies, content, and coaching capabilities developed by RGP that complement our existing training services and has not yet been allocated to our operating segments. All of the intangible assets, including goodwill, generated by the acquisition of RGP is expected to be deductible for income tax purposes. The total acquisition costs were approximately $0.1 million and were recorded as a component of selling, general, and administrative expense in the accompanying condensed consolidated statements of operations.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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+ Details

Restructuring Costs

9 Months Ended

May 31, 2017

Restructuring Costs [Abstract]

Restructuring Costs

NOTE 3 – RESTRUCTURING COSTS

During the quarter ended May 31, 2017, we determined to exit the publishing business in Japan and restructured our U.S./Canada direct office operations in order to transition to an AAP centric business model. We expensed $3.1 million related to these changes during the third quarter of fiscal 2017 as described below. The majority of these costs were attributable to our Direct Offices operating segment.

Exit Japan Publishing Business

Due to a change in strategy designed to focus resources and efforts on sales of the All Access Pass in Japan, and declining sales and profitability of the publishing business, we decided to exit the publishing business in Japan. As a result of this determination, we wrote off the majority of our book inventory located in Japan for $1.8 million, which was recorded as a component of product cost of sales in the accompanying condensed consolidated statements of operations for fiscal 2017.

U.S./Canada Direct Office Restructuring

During the third quarter of fiscal 2017, we restructured the operations of our U.S/Canada direct offices to create new smaller regional teams which are focused on selling the All Access Pass, helping clients strategically implement the AAP, and providing services to further develop long-term client relationships. Accordingly, we determined that our three remaining sales offices located in Atlanta, Georgia; Irvine, California; and Chicago, Illinois were unnecessary since most client partners work from home-based offices; restructured the operations of the Sales Performance and Winning Customer Loyalty Practices; and eliminated certain functions to reduce costs in future periods. The $1.3 million restructuring charge associated with these operational changes was comprised of the following (in thousands):



Description		Amount
Severance costs	$	839
Office closure costs		496
	$	1,335

At May 31, 2017, we had $1.1 million accrued for these restructuring costs, including $0.6 million accrued for severance payments. The majority of the accrued severance payments were paid prior to the end of June 2017.

Inventories

9 Months Ended

May 31, 2017

Inventories [Abstract]

Inventories

NOTE 4 – 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):



		May 31,		August 31,
		2017		2016
Finished goods	$	3,402	$	5,002
Raw materials		18		40
	$	3,420	$	5,042

Acquired License Rights For Intellectual Property	9 Months Ended
Acquired License Rights For Intellectual Property	May 31, 2017
Acquired License Rights For Intellectual Property [Abstract]
Acquired License Rights For Intellectual Property	NOTE 5 – ACQUIRED LICENSE RIGHTS FOR INTELLECTUAL PROPERTY During the quarter ended May 31, 2017, we acquired the license rights for certain intellectual property owned by Higher Moment, LLC for $0.8 million. The intellectual property is in part based on works authored and developed by Dr. Clayton Christensen, a well-known author and lecturer, who is a member of our Board of Directors. However, Dr. Christensen does not have an ownership interest in Higher Moment, LLC. The initial license period is five years and the agreement may be renewed for successive five-year periods for $0.8 million at each renewal date. The agreement may be terminated by either party at any time, but if we choose to terminate the agreement prior to the third renewal date, we are required to pay $0.3 million to Higher Moment, LLC.

Term Loans Payable

9 Months Ended

May 31, 2017

Term Loans Payable [Abstract]

Term Loans Payable

NOTE 6 – TERM LOANS PAYABLE

On September 1, 2016, we obtained a $5.0 million term loan (the Term Loan) from the lender on our amended and restated secured credit agreement (the Secured Credit Agreement). Consistent with a $15.0 million term loan obtained in fiscal 2016, this Term Loan has an effective interest rate of LIBOR plus 1.85% per annum. Interest is payable monthly and principal payments of $312,500 are due and payable on the first day of each January, April, July, and October until August 2019. The remaining $1.25 million of principal due at the Term Loan maturity date may be repaid or converted into another term loan. The proceeds from the Term Loan may be used for general corporate purposes and the Term Loan may be repaid sooner than August 2019 at our discretion. Principal payments through the remainder of fiscal 2017 and by fiscal year through the maturity dates of our term loans payable are as follows (in thousands):



YEAR ENDING AUGUST 31,		Amount
2017	$	1,250
2018		5,000
2019		9,063
	$	15,313

The terms of our Secured Credit Agreement state that each additional term loan we obtain reduces the amount available to borrow on the revolving line of credit facility. Accordingly, at May 31, 2017, we may borrow up to $35.0 million on our revolving line of credit.

On February 28, 2017, we entered into the Sixth Modification Agreement to our Secured Credit Agreement. The primary purpose of the Sixth Modification Agreement is to adjust the definition of the fixed charge coverage ratio to include 85% of the change in our deferred revenue during the measurement period in calculated earnings before interest, taxes, depreciation, amortization, and rent expense (EBITDAR). The Sixth Modification Agreement is designed to accommodate the changes in our financial statements and business operations resulting from the introduction of the All Access Pass and the deferral of significant amounts of revenue over the lives of the underlying contracts. On May 31, 2017, we entered into the Seventh Modification Agreement to the Secured Credit Agreement. The sole purpose of the Seventh Modification Agreement was to extend the maturity date of the Secured Credit Agreement to March 31, 2020.

Contract Termination Costs	9 Months Ended
Contract Termination Costs	May 31, 2017
Contract Termination Costs [Abstract]
Contract Termination Costs	NOTE 7 – CONTRACT TERMINATION COSTS We entered into a new 10-year license agreement for Education practice content in a foreign country, with minimum required royalties payable to us totaling $16.3 million (at current exchange rates) over the life of the arrangement. Under a previously existing profit-sharing agreement, we would have been obligated to pay one-third of the new minimum royalty stream, or $5.4 million, plus one-third of any royalties in excess of the contractual minimums to the licensee that owns the rights for that country. For a $1.5 million payment, we terminated the previously existing profit-sharing agreement and we will not owe any further payments to the international licensee. Based on the guidance for contract termination costs, we expensed the $1.5 million payment during the second quarter of fiscal 2017.

Stock-Based Compensation

9 Months Ended

May 31, 2017

Stock-Based Compensation [Abstract]

Stock-Based Compensation

NOTE 8 – STOCK-BASED COMPENSATION

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



		Quarter Ended			Three Quarters Ended
		May 31,		May 28,		May 31,		May 28,
		2017		2016		2017		2016
Performance awards	$	1,041	$	902	$	3,509	$	2,492
Unvested share awards		131		112		369		338
Employee stock purchase plan		38		34		94		92
Fully-vested share awards		-		-		15		-
	$	1,210	$	1,048	$	3,987	$	2,922

During the quarter and three quarters ended May 31, 2017, we issued 49,090 shares and 186,933 shares, respectively, of our common stock to employees for stock-based compensation awards. The following is a description of the developments in our stock-based compensation plans during the quarter and three quarters ended May 31, 2017.

Performance Awards

On October 18, 2016, the Organization and Compensation Committee (the Compensation Committee) of the Board of Directors granted new performance-based awards for our executive officers and members of senior management. A total of 183,381 shares may be earned by 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 trailing four-quarter gross All Access Pass (AAP) sales as shown below.



	Adjusted EBITDA				Gross AAP Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(thousands)	Shares	Status		(thousands)	Shares	Status
$	36,672	42,789	not vested	$	30,052	18,338	vested
	41,806	42,789	not vested		35,419	18,338	vested
	47,658	42,789	not vested		40,758	18,338	target met
		128,367				55,014

The fiscal 2017 long-term 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. At May 31, 2017, the award target was met for the third tranche of the Gross AAP sales portion of the 2017 LTIP and these shares are expected to be distributed to plan participants during the fourth quarter of fiscal 2017, pending Compensation Committee approval. During the quarter ended February 28, 2017, the award targets for the first two gross AAP sales tranches were achieved, and a total of 36,676 common shares were distributed to participants in the third quarter of fiscal 2017.

In fiscal 2016, we introduced the All Access Pass, which allows our clients to access our intellectual property through an electronic portal. Based on guidance for multiple-element revenue arrangements, we defer a significant portion of AAP sales over the life of the client’s contract. Accordingly, sales of the All Access Pass have significantly impacted our financial results since the second quarter of fiscal 2016. On October 18, 2016, the Compensation Committee approved a modification to the fiscal 2012 through fiscal 2016 performance awards to include the change in deferred revenue, less certain costs, in Adjusted EBITDA in the vesting calculations. Our share price on October 18, 2016 was less than the share prices used to recognize stock-based compensation expense on the fiscal 2012 through fiscal 2016 performance awards and no incremental stock-based compensation expense was recognized from this modification.

Compensation expense recognized during the quarter and three quarters ended May 31, 2017, for performance awards includes expense related to awards granted in previous periods for which the performance conditions are probable of being achieved.

Unvested Share Awards

Our annual unvested share award 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 2017 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 three quarters ended May 31, 2017 consisted of the following:



			Weighted-Average
			Grant Date
	Number of		Fair Value
	Shares		Per Share
Unvested stock awards at
August 31, 2016	25,032	$	17.98
Granted	29,834		17.60
Forfeited	-		-
Vested	(25,032)		17.98
Unvested stock awards at
May 31, 2017	29,834	$	17.60

At May 31, 2017, there was approximately $0.3 million of unrecognized compensation expense associated with the fiscal 2017 Board of Director unvested share award.

Stock Options

Stock option activity for the three quarters ended May 31, 2017 was as follows:



			Weighted
			Avg. Exercise
	Number of		Price Per
	Stock Options		Share
Outstanding at August 31, 2016	631,250	$	11.41
Granted	-		-
Exercised	(62,500)		9.00
Forfeited	-		-

Outstanding at May 31, 2017	568,750	$	11.67

Options vested and exercisable at
May 31, 2017	568,750	$	11.67

During the second quarter of fiscal 2017, our Chief Executive Officer (CEO) exercised 62,500 options on a “net” basis and received 30,079 shares of the Company’s common stock with an aggregate intrinsic value of $0.5 million. The shares received by the CEO were reduced by 10,021 shares, which were withheld for minimum statutory taxes.

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 each fiscal quarter. During the quarter and three quarters ended May 31, 2017, we issued 12,061 shares and 30,342 shares of our common stock to participants in the ESPP.

On May 31, 2017, our Board of Directors approved the 2017 Employee Stock Purchase Plan (the 2017 Plan). The 2017 Plan authorized a new tranche of 1,000,000 shares to be issued to ESPP participants and modernized some aspects of the ESPP (e.g., allowing for electronic communication with participants), but all other key terms and conditions of the 2017 Plan remain consistent with the prior plan (e.g., discount percentage, purchase date, etc.). We intend to submit the 2017 Plan to a vote of shareholders at our next annual shareholders’ meeting, which is expected to be held in January 2018.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

Earnings Per Share

9 Months Ended

May 31, 2017

Earnings Per Share [Abstract]

Earnings Per Share

NOTE 9 – 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				Three Quarters Ended
		May 31,		May 28,		May 31,		May 28,
		2017		2016		2017		2016
Numerator for basic and
diluted earnings per share:
Net loss	$	(4,541)	$	(1,052)	$	(11,831)	$	(710)

Denominator for basic and
diluted earnings per share:
Basic weighted average shares
outstanding		13,834		14,259		13,817		15,259
Effect of dilutive securities:
Stock options and other
stock-based awards		-		-		-		-
Diluted weighted average
shares outstanding		13,834		14,259		13,817		15,259

EPS Calculations:
Net loss per share:
Basic and diluted	$	(0.33)	$	(0.07)	$	(0.86)	$	(0.05)

Since we incurred a net loss for the quarter and three quarters ended May 31, 2017, no potentially dilutive securities are included in the calculation of diluted earnings per share because such effect would be anti-dilutive. The number of dilutive stock options and other stock-based awards for the quarter ended May 31, 2017 would have been approximately 163,000 shares. Other securities, including performance stock-based compensation instruments, may have a dilutive effect upon our EPS calculation in future periods if we achieve specified targets.

Segment Information

9 Months Ended

May 31, 2017

Segment Information [Abstract]

Segment Information

NOTE 10 – SEGMENT INFORMATION

Our sales are primarily comprised of training and consulting services, and related products. Our internal reporting structure is comprised of four operating divisions and a corporate services group. The operating divisions were determined to be reportable segments under the applicable accounting guidance. The following is a brief description of our reportable segments:

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

Strategic Markets – This division includes our Government Services office, Global 50 group (focused on sales to large multinational organizations), newly acquired Robert Gregory Partners, LLC, Sales Performance practice, and our Customer Loyalty practice.

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 operations, shipping and handling revenues, book and audio sales, and certain corporate administrative expenses.

We determined that the Company’s chief operating decision maker is the CEO, 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. For reporting purposes, our consolidated Adjusted EBITDA can be calculated as our income or loss from operations excluding stock-based compensation, restructuring charges, depreciation expense, amortization expense, and certain other charges such as impaired asset charges and adjustments for changes in the fair value of contingent earn out liabilities from business acquisitions.

Our operations are not capital intensive and we do not own any manufacturing facilities or equipment. Accordingly, we do not allocate assets to the divisions 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
May 31, 2017		Customers		Gross Profit		EBITDA

Direct offices	$	24,019	$	14,902	$	1,323
Strategic markets		5,419		3,208		(720)
Education practice		8,596		5,194		(43)
International licensees		3,822		2,964		1,624
Total		41,856		26,268		2,184
Corporate and eliminations		1,895		1,073		(2,202)
Consolidated	$	43,751	$	27,341	$	(18)

Quarter Ended
May 28, 2016

Direct offices	$	23,894	$	16,805	$	2,842
Strategic markets		6,924		4,045		247
Education practice		7,517		4,322		(1,446)
International licensees		4,332		3,349		2,120
Total		42,667		28,521		3,763
Corporate and eliminations		2,071		1,041		(1,969)
Consolidated	$	44,738	$	29,562	$	1,794

Three Quarters Ended
May 31, 2017

Direct offices	$	68,678	$	45,543	$	2,345
Strategic markets		16,181		9,586		(2,085)
Education practice		25,187		14,626		(885)
International licensees		10,191		7,878		4,267
Total		120,237		77,633		3,642
Corporate and eliminations		5,497		3,047		(6,846)
Consolidated	$	125,734	$	80,680	$	(3,204)

Three Quarters Ended
May 28, 2016

Direct offices	$	72,107	$	51,177	$	9,972
Strategic markets		21,670		13,392		2,386
Education practice		22,520		12,156		(2,155)
International licensees		12,702		9,654		6,249
Total		128,999		86,379		16,452
Corporate and eliminations		6,225		3,109		(5,777)
Consolidated	$	135,224	$	89,488	$	10,675

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



	Quarter Ended				Three Quarters Ended
		May 31,		May 28,		May 31,		May 28,
		2017		2016		2017		2016
Enterprise Adjusted EBITDA	$	2,184	$	3,763	$	3,642	$	16,452
Corporate expenses		(2,202)		(1,969)		(6,846)		(5,777)
Consolidated Adjusted EBITDA		(18)		1,794		(3,204)		10,675
Stock-based compensation expense		(1,210)		(1,048)		(3,987)		(2,922)
Costs to exit Japan publishing business		(1,792)		-		(1,792)		-
Restructuring costs		(1,335)		-		(1,335)		(376)
Contract termination costs		-		-		(1,500)		-
Reduction (increase) to contingent
earn out liability		-		(88)		1,936		(1,456)
China office start-up costs		-		(60)		(505)		(106)
ERP system implementation costs		(327)		(131)		(920)		(224)
Other expenses		(25)		-		(25)		-
Depreciation		(949)		(1,003)		(2,743)		(2,809)
Amortization		(835)		(722)		(2,278)		(2,541)
Income (loss) from operations		(6,491)		(1,258)		(16,353)		241
Interest income		86		81		310		243
Interest expense		(618)		(564)		(1,861)		(1,659)
Loss before income taxes		(7,023)		(1,741)		(17,904)		(1,175)
Income tax benefit		2,482		689		6,073		465
Net loss	$	(4,541)	$	(1,052)	$	(11,831)	$	(710)

- 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
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+ Details

Investment In FC Organizational Products	9 Months Ended
Investment In FC Organizational Products	May 31, 2017
Investment In FC Organizational Products [Abstract]
Investment In FC Organizational Products	NOTE 11 – 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 selling planners and related organizational products under a comprehensive licensing agreement. Due to significant operating losses incurred after the establishment of FCOP, 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 statements of operations 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 May 31, 2017. Our primary exposure related to FCOP is from amounts owed to us by FCOP. We receive reimbursement from FCOP for certain operating costs and rental payments for the office space that FCOP occupies. 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. At May 31, 2017, we had $1.7 million (net of $0.7 million discount) receivable from FCOP, compared with $3.2 million (net of $0.8 million discount) receivable at August 31, 2016. 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. During the quarter ended May 31, 2017, we received $1.4 million of cash from FCOP. For the three quarters ended May 31, 2017, we have received a total of $2.1 million of cash from FCOP.

Basis Of Presentation (Policy)

9 Months Ended

May 31, 2017

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 And NinetyFive 5 Earn Out Payments

Fair Value of Financial Instruments and NinetyFive 5 Earn Out Payments



		Quarter Ended			Three Quarters Ended
		May 31,		May 28,		May 31,		May 28,
		2017		2016		2017		2016
Increase (decrease) to
contingent earn out liability	$	-	$	88	$	(1,936)	$	1,456

Adjustments to the fair value of our contingent earn out liabilities are included in selling, general, and administrative expense in the accompanying condensed consolidated statements of operations.

Accounting Pronouncements Issued Not Yet Adopted

Basis Of Presentation (Tables)

9 Months Ended

May 31, 2017

Basis Of Presentation [Abstract]

Schedule Of Contingent Consideration Liability



		Quarter Ended			Three Quarters Ended
		May 31,		May 28,		May 31,		May 28,
		2017		2016		2017		2016
Increase (decrease) to
contingent earn out liability	$	-	$	88	$	(1,936)	$	1,456

Robert Gregory Partners, LLC Acquisition (Tables)

9 Months Ended

May 31, 2017

Business Acquisition [Line Items]

Schedule Of Assets Acquired Amortized Over Estimated Useful Lives



			Estimated Useful
Description		Amount	Lives
Customer relationships	$	2,226	10 years
Content		461	5 years
Trademark/tradename		341	5 years
Non-compete agreement - employees		311	2 years
Contracts		237	2 years
Coach relationships		150	10 years
Coaching portal		45	3 years
Non-compete agreement - coaches		16	1 year
	$	3,787

Robert Gregory Partners, LLC [Member]

Business Acquisition [Line Items]

Schedule Of Estimated Fair Values Of Assets Acquired, Liabilities Assumed, and Identifiable Intangible Assets



Current assets	$	593
Intangible assets		3,787
Goodwill		1,261
Current liabilities		(120)
Current contingent earn out liability (accrued
liabilities)		(500)
Deferred revenue		(593)
Long-term contingent earn out liability
(other long-term liabilities)		(928)
Cash paid	$	3,500

Restructuring Costs (Tables)

9 Months Ended

May 31, 2017

Restructuring Costs [Abstract]

Schedule Of Restructuring Charges



Description		Amount
Severance costs	$	839
Office closure costs		496
	$	1,335

Inventories (Tables)

9 Months Ended

May 31, 2017

Inventories [Abstract]

Components Of Inventories



		May 31,		August 31,
		2017		2016
Finished goods	$	3,402	$	5,002
Raw materials		18		40
	$	3,420	$	5,042

Term Loans Payable (Tables)

9 Months Ended

May 31, 2017

Term Loans Payable [Abstract]

Principal Payments By Fiscal Year



YEAR ENDING AUGUST 31,		Amount
2017	$	1,250
2018		5,000
2019		9,063
	$	15,313

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

Stock-Based Compensation (Tables)

9 Months Ended

May 31, 2017

Stock-Based Compensation [Abstract]

Total Cost Of Share-Based Compensation



		Quarter Ended			Three Quarters Ended
		May 31,		May 28,		May 31,		May 28,
		2017		2016		2017		2016
Performance awards	$	1,041	$	902	$	3,509	$	2,492
Unvested share awards		131		112		369		338
Employee stock purchase plan		38		34		94		92
Fully-vested share awards		-		-		15		-
	$	1,210	$	1,048	$	3,987	$	2,922

Schedule Of Executive Awards



	Adjusted EBITDA				Gross AAP Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(thousands)	Shares	Status		(thousands)	Shares	Status
$	36,672	42,789	not vested	$	30,052	18,338	vested
	41,806	42,789	not vested		35,419	18,338	vested
	47,658	42,789	not vested		40,758	18,338	target met
		128,367				55,014

Unvested Stock Awards



			Weighted-Average
			Grant Date
	Number of		Fair Value
	Shares		Per Share
Unvested stock awards at
August 31, 2016	25,032	$	17.98
Granted	29,834		17.60
Forfeited	-		-
Vested	(25,032)		17.98
Unvested stock awards at
May 31, 2017	29,834	$	17.60

Stock Option Activity



			Weighted
			Avg. Exercise
	Number of		Price Per
	Stock Options		Share
Outstanding at August 31, 2016	631,250	$	11.41
Granted	-		-
Exercised	(62,500)		9.00
Forfeited	-		-

Outstanding at May 31, 2017	568,750	$	11.67

Options vested and exercisable at
May 31, 2017	568,750	$	11.67

Earnings Per Share (Tables)

9 Months Ended

May 31, 2017

Earnings Per Share [Abstract]

Computation Of EPS



	Quarter Ended				Three Quarters Ended
		May 31,		May 28,		May 31,		May 28,
		2017		2016		2017		2016
Numerator for basic and
diluted earnings per share:
Net loss	$	(4,541)	$	(1,052)	$	(11,831)	$	(710)

Denominator for basic and
diluted earnings per share:
Basic weighted average shares
outstanding		13,834		14,259		13,817		15,259
Effect of dilutive securities:
Stock options and other
stock-based awards		-		-		-		-
Diluted weighted average
shares outstanding		13,834		14,259		13,817		15,259

EPS Calculations:
Net loss per share:
Basic and diluted	$	(0.33)	$	(0.07)	$	(0.86)	$	(0.05)

Segment Information (Tables)

9 Months Ended

May 31, 2017

Segment Information [Abstract]

Schedule Of Segment Operations



		Sales to
Quarter Ended		External				Adjusted
May 31, 2017		Customers		Gross Profit		EBITDA

Direct offices	$	24,019	$	14,902	$	1,323
Strategic markets		5,419		3,208		(720)
Education practice		8,596		5,194		(43)
International licensees		3,822		2,964		1,624
Total		41,856		26,268		2,184
Corporate and eliminations		1,895		1,073		(2,202)
Consolidated	$	43,751	$	27,341	$	(18)

Quarter Ended
May 28, 2016

Direct offices	$	23,894	$	16,805	$	2,842
Strategic markets		6,924		4,045		247
Education practice		7,517		4,322		(1,446)
International licensees		4,332		3,349		2,120
Total		42,667		28,521		3,763
Corporate and eliminations		2,071		1,041		(1,969)
Consolidated	$	44,738	$	29,562	$	1,794

Three Quarters Ended
May 31, 2017

Direct offices	$	68,678	$	45,543	$	2,345
Strategic markets		16,181		9,586		(2,085)
Education practice		25,187		14,626		(885)
International licensees		10,191		7,878		4,267
Total		120,237		77,633		3,642
Corporate and eliminations		5,497		3,047		(6,846)
Consolidated	$	125,734	$	80,680	$	(3,204)

Three Quarters Ended
May 28, 2016

Direct offices	$	72,107	$	51,177	$	9,972
Strategic markets		21,670		13,392		2,386
Education practice		22,520		12,156		(2,155)
International licensees		12,702		9,654		6,249
Total		128,999		86,379		16,452
Corporate and eliminations		6,225		3,109		(5,777)
Consolidated	$	135,224	$	89,488	$	10,675

Reconciliation Of Adjusted EBITDA



	Quarter Ended				Three Quarters Ended
		May 31,		May 28,		May 31,		May 28,
		2017		2016		2017		2016
Enterprise Adjusted EBITDA	$	2,184	$	3,763	$	3,642	$	16,452
Corporate expenses		(2,202)		(1,969)		(6,846)		(5,777)
Consolidated Adjusted EBITDA		(18)		1,794		(3,204)		10,675
Stock-based compensation expense		(1,210)		(1,048)		(3,987)		(2,922)
Costs to exit Japan publishing business		(1,792)		-		(1,792)		-
Restructuring costs		(1,335)		-		(1,335)		(376)
Contract termination costs		-		-		(1,500)		-
Reduction (increase) to contingent
earn out liability		-		(88)		1,936		(1,456)
China office start-up costs		-		(60)		(505)		(106)
ERP system implementation costs		(327)		(131)		(920)		(224)
Other expenses		(25)		-		(25)		-
Depreciation		(949)		(1,003)		(2,743)		(2,809)
Amortization		(835)		(722)		(2,278)		(2,541)
Income (loss) from operations		(6,491)		(1,258)		(16,353)		241
Interest income		86		81		310		243
Interest expense		(618)		(564)		(1,861)		(1,659)
Loss before income taxes		(7,023)		(1,741)		(17,904)		(1,175)
Income tax benefit		2,482		689		6,073		465
Net loss	$	(4,541)	$	(1,052)	$	(11,831)	$	(710)

Basis Of Presentation (Narrative) (Details) $ in Thousands	9 Months Ended
Basis Of Presentation (Narrative) (Details) $ in Thousands	May 31, 2017 USD ($) country item	Feb. 28, 2017 USD ($)
Basis Of Presentation [Abstract]
Number of areas of expertise	7
Number of important distinguishing characteristics from competitors	4
Number of countries in which entity operates \| country	150
Fair value of other long-term liabilities \| $	$ 0	$ 0

Basis Of Presentation (Schedule Of Contingent Consideration Liability) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	May 28, 2016	May 31, 2017	May 28, 2016
Basis Of Presentation [Abstract]
Increase (decrease) to contingent earn out liability	$ 88	$ (1,936)	$ 1,456

Robert Gregory Partners, LLC Acquisition (Narrative) (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended		12 Months Ended
	May 15, 2017	May 31, 2017	May 28, 2016	May 31, 2017	May 28, 2016	Dec. 31, 2016
Operating Income (Loss)		$ (6,491)	$ (1,258)	$ (16,353)	$ 241
Robert Gregory Partners, LLC [Member]
Purchase price in cash	$ 3,500
Potential contingent consideration	4,500
Revenues						$ 3,300
Operating Income (Loss)						$ 1,100
Current contingent earn out liability (accrued liabilities)	500
Acquisition costs	$ 100

Robert Gregory Partners, LLC Acquisition (Schedule Of Estimated Fair Values Of Assets Acquired, Liabilities Assumed, and Identifiable Intangible Assets) (Details) - USD ($) $ in Thousands	May 31, 2017	May 15, 2017	Aug. 31, 2016
Goodwill	$ 21,164		$ 19,903
Robert Gregory Partners, LLC [Member]
Current assets		$ 593
Intangible assets		3,787
Goodwill		1,261
Current liabilities		(120)
Current contingent earn out liability (accrued liabilities)		(500)
Deferred revenue		(593)
Long-term contingent earn out liability (other long-term liabilities)		(928)
Cash paid		$ 3,500

Robert Gregory Partners, LLC Acquisition (Schedule Of Assets Acquired Amortized Over Estimated Useful Lives) (Details) - Robert Gregory Partners, LLC [Member] $ in Thousands	9 Months Ended
	May 31, 2017 USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 3,787
Estimated Useful Life	8 years
Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 2,226
Estimated Useful Life	10 years
Content [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 461
Estimated Useful Life	5 years
Trademarks/Tradenames [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 341
Estimated Useful Life	5 years
Non-compete Agreements - Employees [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 311
Estimated Useful Life	2 years
Contracts [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 237
Estimated Useful Life	2 years
Coach Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 150
Estimated Useful Life	10 years
Coaching Portal [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 45
Estimated Useful Life	3 years
Non-compete Agreements - Coaches [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 16
Estimated Useful Life	1 year

Restructuring Costs (Narrative) (Details) $ in Millions	3 Months Ended
Restructuring Costs (Narrative) (Details) $ in Millions	May 31, 2017 USD ($) item
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 3.1
Number of closed sales offices \| item	3
Accrued restructuring costs	$ 1.1
Exit Japan Publishing Business [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs	1.8
US and Canada Direct Office Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs	1.3
Severance [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring costs	$ 0.6

Restructuring Costs (Schedule Of Restructuring Charges) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	May 31, 2017	May 31, 2017	May 28, 2016
Restructuring Costs [Abstract]
Severance costs	$ 839
Office closure costs	496
Total restructuring charge	$ 1,335	$ 1,335	$ 376

Inventories (Components Of Inventories) (Details) - USD ($) $ in Thousands	May 31, 2017	Aug. 31, 2016
Inventories [Abstract]
Finished goods	$ 3,402	$ 5,002
Raw materials	18	40
Inventories	$ 3,420	$ 5,042

Acquired License Rights For Intellectual Property (Narrative) (Details) - Higher Moment, LLC [Member] - Intellectual Property [Member] $ in Millions	3 Months Ended
	May 31, 2017 USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 0.8
License period	5 years
Renewal period	5 years
Renewal amount	$ 0.8
Termination cost, prior to the third renewal	$ 0.3

Term Loans Payable (Narrative) (Details) - USD ($)		12 Months Ended
Term Loans Payable (Narrative) (Details) - USD ($)	May 31, 2017	Aug. 31, 2016	Feb. 28, 2017	Sep. 01, 2016
Sixth Modification Agreement [Member]
Debt Instrument [Line Items]
Fixed charge coverage ratio			85.00%
Seventh Modification Agreement [Member] \| Extended Maturity [Member]
Debt Instrument [Line Items]
Maturity date	Mar. 31, 2020
Revolving Line Of Credit [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 35,000,000
Term Loan [Member]
Debt Instrument [Line Items]
Loan amount		$ 15,000,000		$ 5,000,000
Percentage added to LIBOR rate		1.85%
Principal payment		$ 312,500
Remaining principal amount that may be repaid or converted		$ 1,250,000

Term Loans Payable (Principal Payments By Fiscal Year) (Details) - Term Loan [Member] $ in Thousands	May 31, 2017 USD ($)
Debt Instrument [Line Items]
2017	$ 1,250
2018	5,000
2019	9,063
Total	$ 15,313

Contract Termination Costs (Narrative) (Details) $ in Thousands	9 Months Ended
	May 31, 2017 USD ($)
Contract Termination Costs [Abstract]
License agreement period	10 years
Sub-licensee and minimum royalty payments	$ 16,300
Royalty ratio, obligated	33.00%
Royalty payments	$ 5,400
Royalty ratio, excess of the contractual minimums	33.00%
Profit sharing agreement, termination payment	$ 1,500
Contract termination costs	$ 1,500

Stock-Based Compensation (Narrative) (Details)		3 Months Ended			9 Months Ended
Stock-Based Compensation (Narrative) (Details)	Oct. 18, 2016 item shares	May 31, 2017 USD ($) $ / shares shares	Feb. 28, 2017 USD ($) shares	May 28, 2016 USD ($)	May 31, 2017 USD ($) $ / shares shares	May 28, 2016 USD ($)	Aug. 31, 2016 $ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total shares awarded					55,014
Stock-based compensation expense \| $		$ 1,210,000		$ 1,048,000	$ 3,987,000	$ 2,922,000
Shares issued under terms of the award		49,090			186,933
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price \| $ / shares		$ 11.67			$ 11.67		$ 11.41
Stock options exercised					62,500
Stock Options [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options exercised			62,500
Stock Options [Member] \| Common Stock [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares received from exercised options			30,079
Aggregate intrinsic value \| $			$ 500,000
Number of shares reduced, withheld for minimum statutory taxes			10,021
Performance Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
New shares granted	183,381
Stock-based incremental compensation expense from plan modification \| $					$ 0
Number of individual vesting conditions \| item	6
Number of performance measures \| item	2
Stock-based compensation expense \| $		$ 1,041,000		902,000	3,509,000	2,492,000
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]
Stock-based compensation expense \| $		131,000		112,000	369,000	338,000
Unvested Share Awards [Member] \| Director [Member] \| Fiscal 2017 Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Whole-share grant per eligible director \| $					$ 75,000
Vesting period of awards					1 year
Unvested Share Awards [Member] \| Board of Directors [Member] \| Fiscal 2017 Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense \| $		300,000			$ 300,000
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense \| $		$ 38,000		$ 34,000	$ 94,000	$ 92,000
Price of common stock as a percent of the average fair market value					85.00%
Shares issued to employee stock purchase plan participants		12,061			30,342
2017 Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized to be issued		1,000,000			1,000,000
Tranche One and Two [Member] \| Performance Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total shares awarded		36,676

Stock-Based Compensation (Total Cost Of Share-Based Compensation) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2017	May 28, 2016	May 31, 2017	May 28, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	$ 1,210	$ 1,048	$ 3,987	$ 2,922
Performance Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	1,041	902	3,509	2,492
Unvested Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	131	112	369	338
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	$ 38	$ 34	94	$ 92
Fully-Vested Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost			$ 15

Stock-Based Compensation (Schedule Of Executive Awards) (Details) $ in Thousands	9 Months Ended
	May 31, 2017 USD ($) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Number of Shares	128,367
Gross AAP Sales, Number of Shares	55,014
Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 36,672
Adjusted EBITDA, Number of Shares	42,789
Adjusted EBITDA, Tranche Status	not vested
Gross AAP Sales, Award Goal \| $	$ 30,052
Gross AAP Sales, Number of Shares	18,338
Gross AAP Sales, Tranche Status	vested
Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 41,806
Adjusted EBITDA, Number of Shares	42,789
Adjusted EBITDA, Tranche Status	not vested
Gross AAP Sales, Award Goal \| $	$ 35,419
Gross AAP Sales, Number of Shares	18,338
Gross AAP Sales, Tranche Status	vested
Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 47,658
Adjusted EBITDA, Number of Shares	42,789
Adjusted EBITDA, Tranche Status	not vested
Gross AAP Sales, Award Goal \| $	$ 40,758
Gross AAP Sales, Number of Shares	18,338
Gross AAP Sales, Tranche Status	target met

Stock-Based Compensation (Unvested Stock Awards) (Details) - Unvested Share Awards [Member]	9 Months Ended
	May 31, 2017 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested stock awards at August 31, 2016, Number of Shares \| shares	25,032
Granted, Number of Shares \| shares	29,834
Forfeited, Number of Shares \| shares
Vested, Number of Shares \| shares	(25,032)
Unvested stock awards at May 31, 2017, Number of Shares \| shares	29,834
Unvested stock awards at August 31, 2016, Weighted-Average Grant Date Fair Value Per Share \| $ / shares	$ 17.98
Granted, Weighted-Average Grant Date Fair Value Per Share \| $ / shares	17.60
Forfeited, Weighted-Average Grant Date Fair Value Per Share \| $ / shares
Vested, Weighted-Average Grant Date Fair Value Per Share \| $ / shares	17.98
Unvested stock awards at May 31, 2017, Weighted-Average Grant Date Fair Value Per Share \| $ / shares	$ 17.60

Stock-Based Compensation (Stock Option Activity) (Details) - Stock Options [Member]	9 Months Ended
	May 31, 2017 $ / shares shares
Number of Stock Options, Outstanding at August 31, 2016 \| shares	631,250
Number of Stock Options, Granted \| shares
Number of Stock Options, Exercised \| shares	(62,500)
Number of Stock Options, Forfeited \| shares
Number of Stock Options, Outstanding at May 31, 2017 \| shares	568,750
Number of Stock Options, Options vested and exercisable at May 31, 2017 \| shares	568,750
Weighted Average Exercise Price Per Share, Outstanding at August 31, 2016 \| $ / shares	$ 11.41
Weighted Average Exercise Price Per Share, Granted \| $ / shares
Weighted Average Exercise Price Per Share, Exercised \| $ / shares	9.00
Weighted Average Exercise Price Per Share, Forfeited \| $ / shares
Weighted Average Exercise Price Per Share, Outstanding at May 31, 2017 \| $ / shares	11.67
Weighted Average Exercise Price Per Share, Options vested and exercisable at May 31, 2017 \| $ / shares	$ 11.67

Earnings Per Share (Narrative) (Details)	3 Months Ended	9 Months Ended
Earnings Per Share (Narrative) (Details)	May 31, 2017 security shares	May 31, 2017 security
Earnings Per Share [Abstract]
Dilutive securities are included in the calculation of diluted earnings per share \| security	0	0
Dilutive shares not included in the computation of diluted EPS \| shares	163,000

Earnings Per Share (Computation Of EPS) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2017	May 28, 2016	May 31, 2017	May 28, 2016
Numerator for basic and diluted earnings per share:
Net loss	$ (4,541)	$ (1,052)	$ (11,831)	$ (710)
Denominator for basic and diluted earnings per share:
Basic weighted average shares outstanding	13,834	14,259	13,817	15,259
Diluted weighted average shares outstanding	13,834	14,259	13,817	15,259
EPS Calculations:
Net loss per share: Basic and diluted	$ (0.33)	$ (0.07)	$ (0.86)	$ (0.05)

Segment Information (Narrative) (Details)	9 Months Ended
Segment Information (Narrative) (Details)	May 31, 2017 item
Segment Information [Abstract]
Number of operating divisions	4
Number of corporate services group	1

Segment Information (Schedule Of Segment Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2017	May 28, 2016	May 31, 2017	May 28, 2016
Segment Reporting Information [Line Items]
Sales to external customers	$ 43,751	$ 44,738	$ 125,734	$ 135,224
Gross profit	27,341	29,562	80,680	89,488
Adjusted EBITDA	(18)	1,794	(3,204)	10,675
Operating Segments [Member]
Segment Reporting Information [Line Items]
Sales to external customers	41,856	42,667	120,237	128,999
Gross profit	26,268	28,521	77,633	86,379
Adjusted EBITDA	2,184	3,763	3,642	16,452
Operating Segments [Member] \| Direct Offices [Member]
Segment Reporting Information [Line Items]
Sales to external customers	24,019	23,894	68,678	72,107
Gross profit	14,902	16,805	45,543	51,177
Adjusted EBITDA	1,323	2,842	2,345	9,972
Operating Segments [Member] \| Strategic Markets [Member]
Segment Reporting Information [Line Items]
Sales to external customers	5,419	6,924	16,181	21,670
Gross profit	3,208	4,045	9,586	13,392
Adjusted EBITDA	(720)	247	(2,085)	2,386
Operating Segments [Member] \| Education Practice [Member]
Segment Reporting Information [Line Items]
Sales to external customers	8,596	7,517	25,187	22,520
Gross profit	5,194	4,322	14,626	12,156
Adjusted EBITDA	(43)	(1,446)	(885)	(2,155)
Operating Segments [Member] \| International Licensees [Member]
Segment Reporting Information [Line Items]
Sales to external customers	3,822	4,332	10,191	12,702
Gross profit	2,964	3,349	7,878	9,654
Adjusted EBITDA	1,624	2,120	4,267	6,249
Corporate And Eliminations [Member]
Segment Reporting Information [Line Items]
Sales to external customers	1,895	2,071	5,497	6,225
Gross profit	1,073	1,041	3,047	3,109
Adjusted EBITDA	$ (2,202)	$ (1,969)	$ (6,846)	$ (5,777)

Segment Information (Reconciliation Of Adjusted EBITDA) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2017	May 28, 2016	May 31, 2017	May 28, 2016
Segment Reporting Information [Line Items]
Consolidated Adjusted EBITDA	$ (18)	$ 1,794	$ (3,204)	$ 10,675
Stock-based compensation expense	(1,210)	(1,048)	(3,987)	(2,922)
Costs to exit Japan publishing business	(1,792)		(1,792)
Restructuring costs	(1,335)		(1,335)	(376)
Contract termination costs			(1,500)
Reduction (increase) to contingent earn out liability		(88)	1,936	(1,456)
China office start-up costs		(60)	(505)	(106)
ERP system implementation costs	(327)	(131)	(920)	(224)
Other expenses	(25)		(25)
Depreciation	(949)	(1,003)	(2,743)	(2,809)
Amortization	(835)	(722)	(2,278)	(2,541)
Income (loss) from operations	(6,491)	(1,258)	(16,353)	241
Interest income	86	81	310	243
Interest expense	(618)	(564)	(1,861)	(1,659)
Loss before income taxes	(7,023)	(1,741)	(17,904)	(1,175)
Income tax benefit	2,482	689	6,073	465
Net loss	(4,541)	(1,052)	(11,831)	(710)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Consolidated Adjusted EBITDA	2,184	3,763	3,642	16,452
Corporate And Eliminations [Member]
Segment Reporting Information [Line Items]
Consolidated Adjusted EBITDA	$ (2,202)	$ (1,969)	$ (6,846)	$ (5,777)

Investment In FC Organizational Products (Narrative) (Details) - FC Organizational Products [Member] - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	May 31, 2017	May 31, 2017	Aug. 31, 2016
Related Party Transaction [Line Items]
Percent ownership interest in related party	19.50%	19.50%
Receivable from related party	$ 1.7	$ 1.7	$ 3.2
Discount on receivable from related party	0.7	$ 0.7	$ 0.8
Discount rate on long-term receivable from related party		15.00%
Cash from related parties	$ 1.4	$ 2.1

Stock-Based Compensation (Stock Option Activity) (Details) - Stock Options [Member]	9 Months Ended
	May 31, 2017 $ / shares shares
Number of Stock Options, Outstanding at August 31, 2016 \| shares	631,250
Number of Stock Options, Granted \| shares
Number of Stock Options, Exercised \| shares	(62,500)
Number of Stock Options, Forfeited \| shares
Number of Stock Options, Outstanding at May 31, 2017 \| shares	568,750
Number of Stock Options, Options vested and exercisable at May 31, 2017 \| shares	568,750
Weighted Average Exercise Price Per Share, Outstanding at August 31, 2016 \| $ / shares	$ 11.41
Weighted Average Exercise Price Per Share, Granted \| $ / shares
Weighted Average Exercise Price Per Share, Exercised \| $ / shares	9.00
Weighted Average Exercise Price Per Share, Forfeited \| $ / shares
Weighted Average Exercise Price Per Share, Outstanding at May 31, 2017 \| $ / shares	11.67
Weighted Average Exercise Price Per Share, Options vested and exercisable at May 31, 2017 \| $ / shares	$ 11.67