XML 50 R37.htm IDEA: XBRL DOCUMENT v3.22.2.2

Segment Information (Tables)

12 Months Ended

Aug. 31, 2022

Segment Information [Abstract]

Schedule Of Segment Operations

		Sales to
Fiscal Year Ended		External						Adjusted
August 31, 2022		Customers			Gross Profit			EBITDA
Enterprise Division:
Direct offices	$	183,845		$	148,051		$	37,497
International licensees		10,551			9,382			4,964
		194,396			157,433			42,461
Education Division		61,852			41,206			8,408
Corporate and eliminations		6,593			3,273			(8,672)
Consolidated	$	262,841		$	201,912		$	42,197
Fiscal Year Ended
August 31, 2021
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

Reconciliation Of Adjusted EBITDA

YEAR ENDED
AUGUST 31,		2022			2021			2020
Segment Adjusted EBITDA	$	50,869		$	36,352		$	20,010
Corporate expenses		(8,672)			(8,394)			(5,726)
Consolidated Adjusted EBITDA		42,197			27,958			14,284
Stock-based compensation		(8,286)			(8,617)			573
Reduction (increase) in
contingent consideration liabilities		(68)			(193)			49
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)
Depreciation		(4,903)			(6,190)			(6,664)
Amortization		(5,266)			(5,006)			(4,606)
Income from operations		23,674			8,101			3,058
Interest income		65			73			56
Interest expense		(1,675)			(2,099)			(2,318)
Income before income taxes		22,064			6,075			796
Benefit (provision) for income taxes		(3,634)			7,548			(10,231)
Net income (loss)	$	18,430		$	13,623		$	(9,435)

Schedule Of Disaggregation Revenue By Geographic Region

YEAR ENDED
AUGUST 31,		2022			2021			2020
Americas	$	218,863		$	182,954		$	160,989
Asia Pacific		26,835			28,621			25,622
Europe/Middle East/Africa		17,143			12,593			11,845
	$	262,841		$	224,168		$	198,456

Schedule Of Revenue Disaggregate By Activities

Fiscal Year Ended		Services and									Leases and
August 31, 2022		Products			Subscriptions			Royalties			Other			Consolidated
Enterprise Division:
Direct offices	$	93,324		$	88,055		$	2,466		$	-		$	183,845
International licensees		429			1,281			8,841			-			10,551
		93,753			89,336			11,307			-			194,396
Education Division		25,134			34,037			2,681			-			61,852
Corporate and eliminations		-			-			1,194			5,399			6,593
Consolidated	$	118,887		$	123,373		$	15,182		$	5,399		$	262,841
Fiscal Year Ended
August 31, 2021
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

Long-Lived Assets By Country

AUGUST 31,		2022			2021
United States/Canada	$	24,179		$	27,038
China		1,375			2,133
Japan		983			1,238
United Kingdom		425			702
Australia		155			160
Germany, Switzerland, and Austria		102			120
Singapore		-			238
	$	27,219		$	31,629

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:	dtr-types: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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

+ Details

Name:	us-gaap_ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

+ Details

Name:	us-gaap_ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=126953954&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 https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

+ Details

Name:	us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://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 https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

+ Details

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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