XML 51 R37.htm IDEA: XBRL DOCUMENT
v3.21.2

Segment Information (Tables) | 12 Months Ended
--- | ---
Aug. 31, 2021
Segment Information [Abstract] |
Schedule Of Segment Operations |
|  | Sales to |  |  |  |
Fiscal Year Ended |  | External |  |  |  | Adjusted
August 31, 2021 |  | Customers |  | Gross Profit |  | EBITDA
Enterprise Division: |  |  |  |  |  |
Direct offices | $ | 159,608 | $ | 129,416 | $ | 27,948
International licensees |  | 9,036 |  | 7,727 |  | 3,586
|  | 168,644 |  | 137,143 |  | 31,534
Education Division |  | 48,902 |  | 32,771 |  | 4,818
Corporate and eliminations |  | 6,622 |  | 2,988 |  | (8,394)
Consolidated | $ | 224,168 | $ | 172,902 | $ | 27,958
Fiscal Year Ended |  |  |  |  |  |
August 31, 2020 |  |  |  |  |  |
Enterprise Division: |  |  |  |  |  |
Direct offices | $ | 139,780 | $ | 108,144 | $ | 17,694
International licensees |  | 8,451 |  | 6,679 |  | 2,406
|  | 148,231 |  | 114,823 |  | 20,100
Education Division |  | 43,405 |  | 27,099 |  | (90)
Corporate and eliminations |  | 6,820 |  | 3,448 |  | (5,726)
Consolidated | $ | 198,456 | $ | 145,370 | $ | 14,284
Fiscal Year Ended |  |  |  |  |  |
August 31, 2019 |  |  |  |  |  |
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
Reconciliation Of Adjusted EBITDA |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2021 |  | 2020 |  | 2019
Segment Adjusted EBITDA | $ | 36,352 | $ | 20,010 | $ | 29,080
Corporate expenses |  | (8,394) |  | (5,726) |  | (8,474)
Consolidated Adjusted EBITDA |  | 27,958 |  | 14,284 |  | 20,606
Stock-based compensation |  | (8,617) |  | 573 |  | (4,789)
Reduction (increase) in |  |  |  |  |  |
contingent consideration liabilities |  | (193) |  | 49 |  | (1,334)
Restructuring costs |  | - |  | (1,636) |  | -
Gain from insurance settlement |  | 150 |  | 933 |  | -
Government COVID assistance |  | 299 |  | 514 |  | -
Business acquisition costs |  | (300) |  |  |  |
Knowledge Capital wind-down costs |  | - |  | (389) |  | -
Licensee transition costs |  | - |  | - |  | (488)
Depreciation |  | (6,190) |  | (6,664) |  | (6,364)
Amortization |  | (5,006) |  | (4,606) |  | (4,976)
Income from operations |  | 8,101 |  | 3,058 |  | 2,655
Interest income |  | 73 |  | 56 |  | 37
Interest expense |  | (2,099) |  | (2,318) |  | (2,358)
Accretion of discount on related |  |  |  |  |  |
party receivable |  | - |  | - |  | 258
Income before income taxes |  | 6,075 |  | 796 |  | 592
Benefit (provision) for income taxes |  | 7,548 |  | (10,231) |  | (1,615)
Net income (loss) | $ | 13,623 | $ | (9,435) | $ | (1,023)
Schedule Of Disaggregation Revenue By Geographic Region |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2021 |  | 2020 |  | 2019
Americas | $ | 182,954 | $ | 160,989 | $ | 173,784
Asia Pacific |  | 28,621 |  | 25,622 |  | 37,115
Europe/Middle East/Africa |  | 12,593 |  | 11,845 |  | 14,457
| $ | 224,168 | $ | 198,456 | $ | 225,356
Schedule Of Revenue Disaggregate By Activities |
Fiscal Year Ended |  | Services and |  |  |  |  |  | Leases and |  |
August 31, 2021 |  | Products |  | Subscriptions |  | Royalties |  | Other |  | Consolidated
Enterprise Division: |  |  |  |  |  |  |  |  |  |
Direct offices | $ | 84,111 | $ | 72,789 | $ | 2,708 | $ | - | $ | 159,608
International licensees |  | 1,085 |  | - |  | 7,951 |  | - |  | 9,036
|  | 85,196 |  | 72,789 |  | 10,659 |  | - |  | 168,644
Education Division |  | 19,747 |  | 26,742 |  | 2,413 |  | - |  | 48,902
Corporate and eliminations |  | - |  | - |  | 1,396 |  | 5,226 |  | 6,622
Consolidated | $ | 104,943 | $ | 99,531 | $ | 14,468 | $ | 5,226 | $ | 224,168
Fiscal Year Ended |  |  |  |  |  |  |  |  |  |
August 31, 2020 |  |  |  |  |  |  |  |  |  |
Enterprise Division: |  |  |  |  |  |  |  |  |  |
Direct offices | $ | 75,580 | $ | 60,954 | $ | 3,246 | $ | - | $ | 139,780
International licensees |  | 1,411 |  | - |  | 7,040 |  | - |  | 8,451
|  | 76,991 |  | 60,954 |  | 10,286 |  | - |  | 148,231
Education Division |  | 15,107 |  | 25,587 |  | 2,711 |  | - |  | 43,405
Corporate and eliminations |  | - |  | - |  | 1,985 |  | 4,835 |  | 6,820
Consolidated | $ | 92,098 | $ | 86,541 | $ | 14,982 | $ | 4,835 | $ | 198,456
Fiscal Year Ended |  |  |  |  |  |  |  |  |  |
August 31, 2019 |  |  |  |  |  |  |  |  |  |
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
Long-Lived Assets By Country |
AUGUST 31, |  | 2021 |  | 2020
United States/Canada | $ | 27,038 | $ | 28,327
China |  | 2,133 |  | 1,307
Japan |  | 1,238 |  | 1,537
United Kingdom |  | 702 |  | 720
Singapore |  | 238 |  | 158
Australia |  | 160 |  | 139
Germany, Switzerland, and Austria |  | 120 |  | 240
| $ | 31,629 | $ | 32,428

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=120311839&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=120311839&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=120311839&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=120395209&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=120311839&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=120311839&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=120311839&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=121556970&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 30 -URI http://asc.fasb.org/extlink&oid=120311839&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