XML 44 R39.htm IDEA: XBRL DOCUMENT v3.19.3

Segment Information (Tables)

12 Months Ended

Aug. 31, 2019

Segment Information [Abstract]

Schedule Of Segment Operations



		Sales to
Fiscal Year Ended		External				Adjusted
August 31, 2019		Customers		Gross Profit		EBITDA
Enterprise Division:
Direct offices	$	157,754	$	116,755	$	19,455
International licensees		12,896		10,231		6,072
		170,650		126,986		25,527
Education Division		48,880		30,373		3,553
Corporate and eliminations		5,826		1,955		(8,474)
Consolidated	$	225,356	$	159,314	$	20,606

Fiscal Year Ended
August 31, 2018
Enterprise Division:
Direct offices	$	145,890	$	108,140	$	13,254
International licensees		13,226		10,031		5,081
		159,116		118,171		18,335
Education Division		45,272		28,654		2,710
Corporate and eliminations		5,370		1,464		(9,167)
Consolidated	$	209,758	$	148,289	$	11,878

Fiscal Year Ended
August 31, 2017
Enterprise Division:
Direct offices	$	122,309	$	81,700	$	4,242
International licensees		13,571		10,483		6,415
		135,880		92,183		10,657
Education Division		44,122		27,916		7,195
Corporate and eliminations		5,254		2,568		(10,153)
Consolidated	$	185,256	$	122,667	$	7,699



Reconciliation Of Adjusted EBITDA



YEAR ENDED
AUGUST 31,		2019		2018		2017
Segment Adjusted EBITDA	$	29,080	$	21,045	$	17,852
Corporate expenses		(8,474)		(9,167)		(10,153)
Consolidated Adjusted EBITDA		20,606		11,878		7,699
Stock-based compensation		(4,789)		(2,846)		(3,658)
Reduction (increase) in
contingent consideration liabilities		(1,334)		(1,014)		1,936
Costs to exit Japan publishing business		-		-		(2,107)
Contract termination costs		-		-		(1,500)
Restructuring costs		-		-		(1,482)
ERP system implementation costs		-		(855)		(1,404)
Licensee transition costs		(488)		-		(505)
Business acquisition costs		-		-		(442)
Depreciation		(6,364)		(5,161)		(3,879)
Amortization		(4,976)		(5,368)		(3,538)
Income (loss) from operations		2,655		(3,366)		(8,880)
Interest income		37		104		223
Interest expense		(2,358)		(2,676)		(2,408)
Accretion of discount on related
    party receivable		258		418		156
Income (loss) before income taxes		592		(5,520)		(10,909)
Benefit (provision) for income taxes		(1,615)		(367)		3,737
Net loss	$	(1,023)	$	(5,887)	$	(7,172)



Consolidated Revenues From Continuing Operations By Country



YEAR ENDED
AUGUST 31,		2019		2018		2017
United States	$	166,696	$	151,022	$	136,206
Japan		14,227		15,670		14,482
China		13,586		14,176		11,552
United Kingdom		7,763		7,411		4,754
Canada		5,424		4,722		4,372
Australia		3,690		4,148		2,704
Western Europe		3,211		2,016		1,679
Thailand		1,340		1,219		1,147
Brazil		1,141		1,285		1,423
Middle East		951		840		723
Singapore		877		865		722
Mexico/Central America		842		872		751
Denmark/Scandinavia		710		752		775
India		707		647		701
Indonesia		696		715		614
Central/Eastern Europe		637		757		638
The Philippines		401		353		324
Malaysia		356		338		364
Others		2,101		1,950		1,325
	$	225,356	$	209,758	$	185,256



Schedule Of Revenue Disaggregate By Activities



Fiscal Year Ended		Services and						Leases and
August 31, 2019		Products		Subscriptions		Royalties		Other		Consolidated
Enterprise Division:
Direct offices	$	102,557	$	52,536	$	2,661	$	-	$	157,754
International licensees		2,439		-		10,457		-		12,896
		104,996		52,536		13,118		-		170,650
Education Division		23,779		22,151		2,950		-		48,880
Corporate and eliminations		-		-		-		5,826		5,826
Consolidated	$	128,775	$	74,687	$	16,068	$	5,826	$	225,356

Fiscal Year Ended
August 31, 2018
Enterprise Division:
Direct offices	$	100,730	$	42,465	$	2,695	$	-	$	145,890
International licensees		2,484		-		10,742		-		13,226
		103,214		42,465		13,437		-		159,116
Education Division		26,061		15,587		3,624		-		45,272
Corporate and eliminations		-		-		-		5,370		5,370
Consolidated	$	129,275	$	58,052	$	17,061	$	5,370	$	209,758

Fiscal Year Ended
August 31, 2017
Enterprise Division:
Direct offices	$	99,616	$	20,452	$	2,241	$	-	$	122,309
International licensees		2,938		-		10,633		-		13,571
		102,554		20,452		12,874		-		135,880
Education Division		31,017		10,440		2,665		-		44,122
Corporate and eliminations		-		-		-		5,254		5,254
Consolidated	$	133,571	$	30,892	$	15,539	$	5,254	$	185,256



Long-Lived Assets By Countries



AUGUST 31,		2019		2018
United States/Canada	$	31,129	$	34,237
Japan		1,456		1,450
China		441		581
Singapore		370		315
United Kingdom		207		276
Australia		164		250
Germany, Switzerland, and Austria		10		-
	$	33,777	$	37,109



X

- Definition

Schedule Of Segment Reporting Information By Segment And Activity [Table Text Block]

+ References

No definition available.

+ Details

Name:	fc_ScheduleOfSegmentReportingInformationBySegmentAndActivityTableTextBlock
Namespace Prefix:	fc_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8924-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599

+ Details

Name:	us-gaap_ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the names of foreign countries in which material long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets are located, and amount of such long-lived assets located in that country or foreign geographic area.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e9038-108599

+ Details

Name:	us-gaap_ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the names of foreign countries from which revenue is material and the amount of revenue from external customers attributed to those countries. An entity may also provide subtotals of geographic information about groups of countries.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1)
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e9038-108599

+ Details

Name:	us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599

+ Details

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration