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Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Jun. 30, 2019	Jul. 31, 2019
Document Information [Line Items]
Entity Registrant Name	LEE ENTERPRISES, INC
Entity Central Index Key	0000058361
Trading Symbol	lee
Current Fiscal Year End Date	--09-29
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding (in shares)		57,823,272
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Amendment Flag	false
Title of 12(b) Security	Common Stock

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Current assets:
Cash and cash equivalents	$ 13,516,000	$ 5,380,000
Accounts receivable and contract assets, net	47,772,000	43,711,000
Inventories	3,258,000	5,684,000
Other	6,706,000	4,567,000
Total current assets	71,252,000	59,342,000
Investments:
Associated companies	28,926,000	29,216,000
Other	10,905,000	10,958,000
Total investments	39,831,000	40,174,000
Property and equipment:
Land and improvements	16,947,000	17,432,000
Buildings and improvements	149,494,000	150,376,000
Equipment	271,121,000	276,332,000
Construction in process	2,771,000	1,710,000
	440,333,000	445,850,000
Less accumulated depreciation	354,784,000	353,522,000
Property and equipment, net	85,549,000	92,328,000
Goodwill	249,727,000	246,176,000
Other intangible assets, net	110,806,000	119,819,000
Medical plan assets, net	15,766,000	16,157,000
Other	1,470,000	1,415,000
Total assets	574,401,000	575,411,000
Current liabilities:
Current maturities of long-term debt	3,931,000	7,027,000
Accounts payable	13,747,000	12,747,000
Compensation and other accrued liabilities	17,492,000	19,641,000
Accrued interest	11,010,000	2,031,000
Unearned revenue	22,970,000	23,895,000
Total current liabilities	69,150,000	65,341,000
Long-term debt, net of current maturities	442,026,000	460,777,000
Pension obligations	24,951,000	26,745,000
Postretirement and postemployment benefit obligations	2,526,000	2,580,000
Deferred income taxes	39,238,000	39,108,000
Income taxes payable	7,430,000	6,559,000
Warrants and other	10,620,000	10,561,000
Total liabilities	595,941,000	611,671,000
Stockholders' equity (deficit):
Serial convertible preferred stock, no par value; authorized 500 shares; none issued
Additional paid-in capital	254,727,000	253,511,000
Accumulated deficit	(266,242,000)	(279,691,000)
Accumulated other comprehensive loss	(12,112,000)	(11,746,000)
Total stockholders' deficit	(23,049,000)	(37,354,000)
Non-controlling interests	1,509,000	1,094,000
Total deficit	(21,540,000)	(36,260,000)
Total liabilities and deficit	574,401,000	575,411,000
Common Class A [Member]
Stockholders' equity (deficit):
Common Stock	578,000	572,000
Common Class B [Member]
Stockholders' equity (deficit):
Common Stock

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares shares in Thousands	Jun. 30, 2019	Sep. 30, 2018
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authoritzed (in shares)	500	500
Preferred stock, shares issued (in shares)	0	0
Common Class A [Member]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	120,000	120,000
Common stock, shares issued (in shares)	58,823	57,141
Common stock, shares outstanding (in shares)	58,823	57,141
Common Class B [Member]
Common stock, par value (in dollars per share)	$ 2	$ 2
Common stock, shares authorized (in shares)	30,000	30,000
Common stock, shares issued (in shares)	0	0

Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 24, 2018	Jun. 30, 2019	Jun. 24, 2018
Operating revenue:
Operating revenue	$ 127,284,000	$ 132,618,000	$ 386,189,000	$ 404,208,000
Operating expenses:
Compensation	45,373,000	48,570,000	140,197,000	149,551,000
Newsprint and ink	5,230,000	6,442,000	17,394,000	17,920,000
Other operating expenses	48,157,000	49,159,000	145,915,000	148,830,000
Depreciation and amortization	7,347,000	7,904,000	22,263,000	23,973,000
Assets loss (gain) on sales, impairments and other, net	(195,000)	101,000	(212,000)	(1,197,000)
Restructuring costs and other	2,792,000	1,865,000	5,612,000	4,150,000
Total operating expenses	108,704,000	114,041,000	331,169,000	343,227,000
Equity in earnings of associated companies	1,451,000	1,578,000	5,298,000	5,569,000
Operating income	20,031,000	20,155,000	60,318,000	66,550,000
Non-operating income (expense):
Interest expense	(11,860,000)	(12,913,000)	(36,256,000)	(39,837,000)
Debt financing and administrative costs	(4,196,000)	(1,747,000)	(6,053,000)	(4,061,000)
Other, net	3,702,000	1,227,000	2,730,000	3,168,000
Total non-operating expense, net	(12,354,000)	(13,433,000)	(39,579,000)	(40,730,000)
Income before income taxes	7,677,000	6,722,000	20,739,000	25,820,000
Income tax expense (benefit)	1,505,000	1,972,000	6,175,000	(16,791,000)
Net income	6,172,000	4,750,000	14,564,000	42,611,000
Net income attributable to non-controlling interests	(406,000)	(292,000)	(1,115,000)	(911,000)
Income attributable to Lee Enterprises, Incorporated	5,766,000	4,458,000	13,449,000	41,700,000
Other comprehensive income (loss), net of income taxes	(122,000)	27,000	(365,000)	18,000
Comprehensive income attributable to Lee Enterprises, Incorporated	$ 5,644,000	$ 4,485,000	$ 13,084,000	$ 41,718,000
Earnings per common share:
Basic: (in dollars per share)	$ 0.10	$ 0.08	$ 0.24	$ 0.76
Diluted: (in dollars per share)	$ 0.10	$ 0.08	$ 0.24	$ 0.75
Advertising and Marketing Services [Member]
Operating revenue:
Operating revenue	$ 65,754,000	$ 73,538,000	$ 204,651,000	$ 229,751,000
Subscription and Circulation [Member]
Operating revenue:
Operating revenue	46,620,000	48,165,000	137,965,000	142,405,000
Product and Service, Other [Member]
Operating revenue:
Operating revenue	$ 14,910,000	$ 10,915,000	$ 43,573,000	$ 32,052,000

Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($) $ in Thousands	Retained Earnings [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Sep. 24, 2017	$ 251,790	$ (328,524)	$ (16,068)	$ 567	$ (92,235)
Shares issued (redeemed)		4	(465)		(461)
Income attributable to Lee Enterprises, Incorporated	35,003				35,003
Stock compensation			519		519
Other comprehensive loss				36	36
Deferred income taxes, net				(9)	(9)
Balance at Dec. 24, 2017	(293,521)	571	251,844	(16,041)	(57,147)
Balance at Sep. 24, 2017	251,790	(328,524)	(16,068)	567	(92,235)
Income attributable to Lee Enterprises, Incorporated					41,700
Balance at Jun. 24, 2018	(286,824)	571	252,963	(16,050)	(49,340)
Balance at Dec. 24, 2017	(293,521)	571	251,844	(16,041)	(57,147)
Shares issued (redeemed)		(1)	19		18
Income attributable to Lee Enterprises, Incorporated	2,239				2,239
Stock compensation			439		439
Other comprehensive loss				(71)	(71)
Deferred income taxes, net				35	35
Balance at Mar. 25, 2018	(291,282)	570	252,302	(16,077)	(54,487)
Shares issued (redeemed)		1	88		89
Income attributable to Lee Enterprises, Incorporated	4,458				4,458
Stock compensation			573		573
Other comprehensive loss				36	36
Deferred income taxes, net				(9)	(9)
Balance at Jun. 24, 2018	(286,824)	571	252,963	(16,050)	(49,340)
Balance at Sep. 30, 2018	(279,691)	572	253,511	(11,746)	(37,354)
Shares issued (redeemed)		5	(453)		(448)
Income attributable to Lee Enterprises, Incorporated	10,361				10,361
Stock compensation			385		385
Other comprehensive loss				(163)	(163)
Deferred income taxes, net				41	41
Balance at Dec. 30, 2018	(269,330)	577	253,443	(11,868)	(27,178)
Balance at Sep. 30, 2018	(279,691)	572	253,511	(11,746)	(37,354)
Income attributable to Lee Enterprises, Incorporated					13,449
Balance at Jun. 30, 2019	(266,242)	578	254,727	(12,112)	(23,049)
Balance at Dec. 30, 2018	(269,330)	577	253,443	(11,868)	(27,178)
Shares issued (redeemed)			317		317
Income attributable to Lee Enterprises, Incorporated	(2,678)				(2,678)
Stock compensation			425		425
Other comprehensive loss				(163)	(163)
Deferred income taxes, net				41	41
Balance at Mar. 31, 2019	(272,008)	577	254,185	(11,990)	(29,236)
Shares issued (redeemed)		1	221		222
Income attributable to Lee Enterprises, Incorporated	5,766				5,766
Stock compensation			321		321
Other comprehensive loss				(163)	(163)
Deferred income taxes, net				41	41
Balance at Jun. 30, 2019	$ (266,242)	$ 578	$ 254,727	$ (12,112)	$ (23,049)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2019	Jun. 24, 2018
Cash provided by (required for) operating activities:
Net income	$ 14,564	$ 42,611
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	22,263	23,973
Curtailment gains		(2,031)
Stock compensation expense	1,131	1,441
Distributions greater than earnings of MNI	648	477
Deferred income taxes	253	(17,834)
Debt financing and administrative costs	6,053	4,060
Pension contributions	(650)	(780)
Other, net	(745)	162
Changes in operating assets and liabilities:
Decrease in receivables and contract assets	(3,435)	3,509
Decrease (increase) in inventories and other	2,383	(2,584)
Decrease in accounts payable and other accrued liabilities	2,666	5,983
Decrease in pension and other postretirement and postemployment benefit obligations	(782)	(1,590)
Change in income taxes payable	(419)	614
Other, including warrants	(144)	(978)
Net cash provided by operating activities	43,786	57,033
Cash provided by (required for) investing activities:
Purchases of property and equipment	(3,753)	(4,281)
Proceeds from sales of assets	1,477	3,117
Acquisitions	(5,274)	(1,738)
Distributions greater (less) than earnings of TNI	(358)	829
Other, net	(3)	(3)
Net cash required for investing activities	(7,911)	(2,076)
Cash required for financing activities:
Payments on long-term debt	(26,301)	(48,573)
Debt financing and administrative costs paid	(1,149)	(432)
Common stock transactions, net	(289)	(544)
Net cash required for financing activities	(27,739)	(49,549)
Net increase in cash and cash equivalents	8,136	5,408
Cash and cash equivalents:
Beginning of period	5,380	10,621
End of period	$ 13,516	$ 16,029

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies

9 Months Ended

Jun. 30, 2019

Notes to Financial Statements

Basis of Presentation and Significant Accounting Policies [Text Block]

1	BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited, interim, Consolidated Financial Statements included herein have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission for quarterly reports. In the opinion of management, these financial statements contain all adjustments (consisting of only normal recurring items) necessary to present fairly the financial position of Lee Enterprises, Incorporated and subsidiaries (the “Company”) as of

June 30, 2019

and our results of operations and cash flows for the periods presented. The Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements and Notes thereto included in the Company's

2018

Annual Report on Form

-K.

Because of seasonal and other factors, the results of operations for the

weeks and

weeks ended

June 30, 2019

are

not

necessarily indicative of the results to be expected for the full year.

References to “we”, “our”, “us” and the like throughout the Consolidated Financial Statements refer to the Company. References to

“2019”,

“2018”

and the like refer to the fiscal years ended the last Sunday in

September.

The Consolidated Financial Statements include our accounts and those of our subsidiaries, all of which are wholly-owned, except for our

82.5%

interest in INN Partners, L.C. ("TownNews.com"),

50%

interest in TNI Partners (“TNI”) and

50%

interest in Madison Newspapers, Inc. (“MNI”).

Investments in TNI and MNI are accounted for using the equity method and are reported at cost, plus our share of undistributed earnings since acquisition less, for TNI, amortization of intangible assets.

June 26, 2018,

we entered into an agreement with BH Media Group, Inc. ("BH Media") to manage Berkshire Hathaway's newspaper and digital operations in

markets (the "Management Agreement"). The Company operates BH Media consistent with how it manages its own newspaper and digital operations. Among other decisions, Berkshire Hathaway is responsible for approving operating and capital budgets. The Management Agreement extends for a term of

five

years and

may

be extended thereafter for successive

one

-year terms on such terms as

may

be mutually agreed to by the Company and Berkshire Hathaway. The Company is paid a fixed annual fee of

million, payable quarterly in arrears, and a variable fee based on the financial performance of BH Media.

The variable fees are payable annually in arrears. As of

June 30, 2019,

the end of the

first

year of the management agreement, we earned fees of $

11,320,000

Use of Estimates

The preparation of the Consolidated Financial Statements in conformity with Generally Accepted Accounting Principles ("GAAP") requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and expenses, and related disclosure of contingent assets and liabilities. We evaluate these estimates and judgments on an ongoing basis.

We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are

not

readily apparent from other sources. Actual results

may

differ from these estimates under different assumptions or conditions.

New accounting pronouncements

Between

2014

and

2017,

the FASB issued several new standards related to revenue recognition ("the New Revenue Standard"). The New Revenue Standard supersedes existing revenue recognition requirements and is effective in fiscal years beginning after

December 15, 2017.

The New Revenue Standard provides a

five

-step model in determining when and how revenue is recognized and requires revenue recognition to depict the transfer of promised goods or services to customers in an amount that reflects the consideration a company expects to receive in exchange for those goods or services. The New Revenue Standard also requires new disclosures about the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers.

We adopted the New Revenue Standard on

October 1, 2018,

using the modified retrospective method applied to those contracts which were

not

completed as of that date. We completed our assessment and did

not

identify any significant changes to our revenue recognition policies. We identified similar performance obligations under the New Revenue Standard as compared with the deliverables and separate units of accounting previously identified under existing guidance. As a result, the timing and amount of our revenue recognition were

not

impacted and we did

not

make any adjustments under the modified retrospective adoption method.

We have also assessed the new accounting principles related to the deferral and amortization of contract acquisition costs and due to the short-term nature of such costs, we will utilize the practical expedient to continue to expense these costs as incurred.

See Note

for more information on our revenues and the application of the New Revenue Standard.

August 2016,

the FASB issued a new standard to conform the presentation in the statement of cash flows for certain transactions, including cash distributions from equity method investments, among others. There was

change to the Consolidated Statements of Cash Flows as a result of the adoption of this standard for the quarter ended

December 30, 2018.

Specifically, distributions received from equity method investees continue to be presented on the Consolidated Statements of Cash Flows utilizing the cumulative earnings approach.

March 2017,

the FASB issued a new standard to improve the presentation of pension and postretirement benefit expense. As a result of the new standard the service cost component of pension and postretirement benefits expense is recognized as compensation expense, while the remaining components of the expense (benefit) are presented as non-operating income in other, net. This new standard was adopted for the quarter ended

December 30, 2018

and has been retrospectively applied to the Consolidated Statements of Operations and Comprehensive Income for all comparative periods presented. We recorded benefits of $

712,000

and $

2,135,000

in other, net in non-operating income (expense) for the

and the

weeks ended

June 30, 2019

, respectively. We reclassified benefits of $

708,000

and $

2,123,000

from compensation to other, net in non-operating income (expense) for the

weeks and the

weeks ended

June 24, 2018

, respectively.

February 2018,

the FASB issued new guidance to allow a reclassification from accumulated other comprehensive loss (“AOCL”) to retained earnings for stranded tax effects resulting from what is commonly referred to as the Tax Cuts and Jobs Act (the

"2017

Tax Act"). In the

first

quarter of fiscal year

2018,

we remeasured our deferred taxes related to unrealized gains on our investment balances using the reduced tax rate. As required by GAAP, we recognized the net tax benefit in the provision for income taxes in our consolidated operations statements, and we reclassified a

$3,067,000

net tax benefit from AOCL to retained earnings in our Consolidated Balance Sheets. Adoption of the standard had

impact to our Consolidated Statements of Operations and Comprehensive Income or Cash Flows.

February 2016,

the FASB issued a new standard for the accounting treatment of leases. The new standard is based on the principle that entities should recognize assets and liabilities arising from leases. The new standard does

not

significantly change the lessees’ recognition, measurement and presentation of expenses and cash flows from the previous accounting standard. Leases are classified as finance or operating. The new standard's primary change is the requirement for entities to recognize a lease liability for payments and a right of use asset representing the right to use the leased asset during the term on most operating lease arrangements. Lessees are permitted to make an accounting policy election to

not

recognize the asset and liability for leases with a term of

twelve

months or less. In addition, the new standard expands the disclosure requirements of lease arrangements. Lessees have the option to use a modified retrospective transition approach, which includes a number of practical expedients.

July 2018,

the FASB issued a new standard which provides for an optional transition method that allows issuers to initially apply the new lease standard to all leases that exist as of the adoption date, with the cumulative effect of initially applying the new lease standard recognized as an adjustment to retained earnings as of the adoption date. We intend to adopt the optional transition method on

September 30, 2019,

the

first

calendar day of fiscal year

2020.

To date we have made progress in our assessment of the new lease standard. Specifically, we have identified the population of leases and key financial metrics associated with each lease for scoping purposes. Additionally, we have selected a software solution that is compatible with our current financial reporting and control environment. Implementation of the software solution and reporting capabilities will occur during the

fourth

quarter of fiscal year

2019.

Based on our progress to date, we anticipate adopting the standard will have a material impact on our Consolidated Balance Sheets as a result of the recognition of the corresponding lease assets and liabilities. However, we do

not

believe the adoption will have a material impact on our Consolidated Statements of Income or Consolidated Statements of Cash Flows.

Note 2 - Revenue

9 Months Ended

Jun. 30, 2019

Notes to Financial Statements

Revenue from Contract with Customer [Text Block]

REVENUE

October 1, 2018,

we adopted the New Revenue Standard, using the modified retrospective method applied to those contracts which were

not

completed as of that date. Results for reporting periods beginning after

October 1, 2018

are presented under the new guidance while prior period amounts are

not

adjusted and continue to be reported in accordance with legacy accounting under the old guidance. We did

not

record any adjustments to beginning retained earnings at

October 1, 2018

as a result of adopting the new guidance.

The following table presents our revenue disaggregated by source:

	13 Weeks Ended				39 Weeks Ended
(Thousands of Dollars)	June 30, 2019		June 24, 2018		June 30, 2019		June 24, 2018

Advertising and marketing services revenue		65,754		73,538		204,651		229,751
Subscription Revenue		46,620		48,165		137,965		142,405
TownNews and other digital services revenue		5,087		3,826		14,507		11,302
Other revenue		9,823		7,089		29,066		20,750
Total operating revenue		127,284		132,618		386,189		404,208

Recognition principles:

Revenue is recognized when a performance obligation is satisfied by the transfer of control of the contracted goods or services to our customers, in an amount that reflects the consideration we expect to receive in exchange for those goods or services.

Advertising and marketing services revenue:

Advertising and marketing services revenue include amounts charged to customers for retail or classified advertising space purchased in our newspapers, retail or classified advertisements placed on our digital platforms, and other print advertising products such as preprint inserts and direct mail. Advertising and marketing services revenue also include amounts charged to customers for digital marketing services which include: audience extension, Search Engine Optimization ("SEO"), Search Engine Marketing ("SEM"), web and mobile production, social media services and reputation monitoring and management. The following define the timing of revenue recognition for each general revenue category:

•

Print advertising revenue is recognized at the point in time the associated publication has been delivered.

•

Digital advertising revenue is recognized at the point in time that impressions are delivered.

•

Digital marketing services revenue is recognized over the period of time which the service is performed.

Advertising and marketing services contract transaction prices consist of fixed consideration. We recognize revenue when control of the related performance obligation transfers to the customer.

Payments for advertising revenue is due upon completion of our performance obligations at previously agreed upon rates. In instances where the timing of revenue recognition differs from the timing of invoicing, such timing differences are

not

large. As a result, we have determined that our contracts do

not

include a significant financing component.

Subscription revenue:

Subscription revenue includes revenue for content delivered to consumers via print and digital products purchased by readers or distributors. Single copy revenue is also included in subscription revenue. Subscription revenue from single-copy and home delivery subscriptions is recognized at the point in time the publications are delivered. Digital subscription revenue is recognized over time as performance obligations are met via on-demand availability of online content made available to customers throughout the contract term. Payments for subscription revenue is typically collected in advance, are for contract periods of

one

year or less and result in an unearned revenue liability that is reduced when revenue is recognized.

Other revenue:

Other revenue primarily consists of digital services, Management Agreement revenue, commercial printing and delivery of

third

party products. Digital services revenues, which are primarily delivered through TownNews, are primarily comprised of contractual agreements to provide webhosting and content management services. As such, digital services revenue is recognized over the contract period. Prices for digital services are agreed upon in advance of the contract beginning and are typically billed in arrears on a monthly basis, with the exception of implementation fees which are recognized as deferred revenue and amortized over the contract period. Management Agreement revenue consists of fixed and variable fees collected from our Management Agreement. Fixed fee revenue from the Management Agreement is recognized over time and paid quarterly and variable fees are paid annually. Variable fees are recognized when the fees are deemed earned and it is probable that a significant reversal in the amount of cumulative revenue recognized will

not

occur when the uncertainty associated with the variable consideration is subsequently resolved. Commercial printing and delivery revenue is recognized when the product is delivered to the customer.

Arrangements with multiple performance obligations:

We have various advertising and subscription agreements which include both print and digital performance obligations. Revenue from sales agreements that contain multiple performance obligations are allocated to each obligation based on the relative standalone selling price. We determine standalone selling prices based on observable prices charged to customers.

Contract Assets and Liabilities:

The Company’s primary source of unearned revenue is from subscriptions paid in advance of the service provided. The Company expects to recognize the revenue related to unsatisfied performance obligations over the next

twelve

months in accordance with the terms of the subscriptions and other contracts with customers. The unearned revenue balances described herein are the Company's only contract liability. Unearned revenue was $

22,970,000

as of

June 30, 2019

and $

23,895,000

as of

September

30,

2018.

Revenue recognized in the

weeks and the

weeks ended

June 30, 2019

that was included in the contract liability as of

September 30, 2018

was

$2,262,000

and

$22,475,000,

respectively.

Contract asset balances relate to our Management Agreement revenue and were $

5,506,000

as of

June 30, 2019

and $

as of

September 30, 2018

and consisted solely of the variable portion of the contract. The contract asset balance recorded as of

June 30, 2019

reflects the final approved Management Agreement variable fee for the contract year ended

June 30, 2019.

The entire balance was collected in

July 2019.

These contract asset balances are included in accounts receivable and contract assets, net. There are

other contract assets recorded. Accounts receivable, excluding allowance for doubtful accounts and contract assets, was $

47,909,000

and $

48,517,000

as of

June 30, 2019

and

September

30,

2018,

respectively. Allowance for doubtful accounts was $

5,643,000

and $

4,806,000

as of

June 30, 2019

and

September

30,

2018,

respectively.

Practical expedients:

Sales commissions are expensed as incurred as the associated contractual periods are

one

year or less. These costs are recorded within compensation. The vast majority of our contracts have original expected lengths of

one

year or less and revenue is earned at a rate and amount that corresponds directly with the value to the customer.

Note 3 - Investments in Associated Companies

9 Months Ended

Jun. 30, 2019

Notes to Financial Statements

Equity Method Investments and Joint Ventures Disclosure [Text Block]

3	INVESTMENTS IN ASSOCIATED COMPANIES

TNI Partners

In Tucson, Arizona, TNI, acting as agent for our subsidiary, Star Publishing Company (“Star Publishing”), and Citizen Publishing Company (“Citizen”), a subsidiary of Gannett Co. Inc., is responsible for printing, delivery, advertising, and subscription activities of the

Arizona Daily Star

as well as the related digital platforms and specialty publications. TNI collects all receipts and income and pays substantially all operating expenses incident to the partnership's operations and publication of the newspaper and other media.

Income or loss of TNI (before income taxes) is allocated equally to Star Publishing and Citizen.

Summarized results of TNI are as follows:

	13 Weeks Ended				39 Weeks Ended
(Thousands of Dollars)	June 30, 2019		June 24, 2018		June 30, 2019		June 24, 2018

Operating revenue		10,465		11,013		34,109		36,094
Operating expenses		8,363		9,039		26,291		28,376
Operating income		2,102		1,974		7,818		7,718
Company's 50% share of operating income		1,051		987		3,909		3,860
Less amortization of intangible assets		105		105		313		314
Equity in earnings of TNI		946		882		3,596		3,546

TNI makes weekly distributions of its earnings and for the

weeks ended

June 30, 2019

and

June 24, 2018

, we received $

731,000

and $

1,177,000

in distributions, respectively. In the

weeks ended

June 30, 2019

and

June 24, 2018

,we received $

3,238,000

and $

4,375,000

in distributions, respectively.

Madison Newspapers, Inc.

We have a

50%

ownership interest in MNI, which publishes daily and Sunday newspapers, and other publications in Madison, Wisconsin, and other Wisconsin locations, and operates their related digital platforms. Net income or loss of MNI (after income taxes) is allocated equally to us and The Capital Times Company (“TCT”). MNI conducts its business under the trade name Capital Newspapers.

Summarized results of MNI are as follows:

	13 Weeks Ended				39 Weeks Ended
(Thousands of Dollars)	June 30, 2019		June 24, 2018		June 30, 2019		June 24, 2018

Operating revenue		13,709		14,518		41,627		44,421
Operating expenses, excluding restructuring costs, depreciation and amortization		12,132		12,054		36,338		37,002
Restructuring costs		67		61		134		270
Depreciation and amortization		280		280		839		838
Operating income		1,230		2,123		4,316		6,311
Net income		1,010		1,391		3,405		4,047
Equity in earnings of MNI		505		696		1,702		2,023

MNI makes quarterly distributions of its earnings and in the

weeks ended

June 30, 2019

and

June 24, 2018

, we received dividends of $

850,000

and $

500,000

, respectively. In the

weeks ended

June 30, 2019

and

June 24, 2018

, we received dividends of $

2,350,000

and $

2,500,000

respectively.

Note 4 - Goodwill and Other Intangible Assets

9 Months Ended

Jun. 30, 2019

Notes to Financial Statements

Goodwill and Intangible Assets Disclosure [Text Block]

4	GOODWILL AND OTHER INTANGIBLE ASSETS

Changes in the carrying amount of goodwill are as follows:

		39 Weeks Ended
(Thousands of Dollars)	June 30, 2019

Goodwill, gross amount		1,535,155
Accumulated impairment losses		(1,288,979	)
Goodwill, beginning of period		246,176
Goodwill acquired in business combinations		3,551
Goodwill, end of period		249,727

Identified intangible assets consist of the following:

(Thousands of Dollars)	June 30, 2019		September 30, 2018

Nonamortized intangible assets:
Mastheads		21,883		21,883
Amortizable intangible assets:
Customer and newspaper subscriber lists		696,632		692,886
Less accumulated amortization		607,709		594,950
		88,923		97,936
Other intangible assets, net		110,806		119,819

January 2019,

we purchased the businesses of Kenosha News and Lake Geneva Regional News. In

February 2019,

TownNews purchased the content management system ("CMS") business from GTxcel. Both transactions were funded with cash on the balance sheet. As part of initial estimates $

3,551,000

was recorded in goodwill and $

3,650,000

was recorded in other intangible assets, net. The $

3,650,000

of other intangible assets, net relate to acquired customer lists, which will be amortized over a

year period. These initial estimates will be reviewed in subsequent quarters as more information becomes available.

Annual amortization of intangible assets for the years ending

June

2020

June

2024

is estimated to be $

16,060,000

, $

15,634,000

, $

12,744,000

, $

12,263,000

and $

11,237,000

, respectively.

Note 5 - Debt

9 Months Ended

Jun. 30, 2019

Notes to Financial Statements

Debt Disclosure [Text Block]

DEBT

March

31,

2014,

we completed a comprehensive refinancing of our debt (the

"2014

Refinancing"), which included the following:

•

$400,000,000

aggregate principal amount of

9.5%

Senior Secured Notes (the “Notes”), pursuant to an Indenture dated as of

March

31,

2014

(the “Indenture”).

•

$250,000,000

first

lien term loan (the

Lien Term Loan") and

$40,000,000

revolving facility (the "Revolving Facility") under a First Lien Credit Agreement dated as of

March

31,

2014

(together the

“1

Lien Credit Facility”).

•

$150,000,000

second

lien term loan under a Second Lien Loan Agreement dated as of

March

31,

2014

(the

“2

Lien Term Loan”).

November 2018,

we repaid, in full, the remaining balance of the

Lien Term Loan.

December 2018,

we amended our

Lien Credit Facility to amend and extend our Revolving Facility (the "Amendment"). The Amendment, among other changes, extends the maturity of the revolving loan commitments of the

Lien Lenders for

twelve

months and reduces the revolver loan commitments from

$40,000,000

to $

27,200,000

with a further

15%

reduction to the revolving loan commitments of the

Lien Term Lenders effective as of

July 31, 2019.

Debt is summarized as follows:

				Interest Rates (%)
(Thousands of Dollars)	June 30, 2019			September 30, 2018			June 30, 2019

Revolving Facility		—			—			6.1
1 st Lien Term Loan		—			6,303			8.5
Notes		374,420			385,000			9.5
2nd Lien Term Loan		84,138			93,556			12.0
		458,558			484,859
Unamortized debt issue costs		(12,601	)		(17,055	)
Less current maturities of long-term debt		3,931			7,027
Total long-term debt		442,026			460,777

Our weighted average cost of debt, excluding amortization of debt financing costs at

June 30, 2019

, is

10.0

June 30, 2019

, aggregate minimum required maturities of debt excluding amounts required to be paid from future excess cash flow computations total $

3,931,000

for the remainder of

2019,

2020,

2021,

374,420,000

2022

and $

80,207,000

2023.

Notes

The Notes are senior secured obligations of the Company and mature on

March

15,

2022.

June 30, 2019

, the principal balance of the Notes totaled $

374,420,000

Interest

The Notes require payment of interest semiannually on

March

and

September

of each year, at a fixed annual rate of

9.5%.

Redemption

may

redeem some, or all, of the principal amount of the Notes at any time as follows:

Period Beginning	Percentage of Principal Amount

March 15, 2019		102.38
March 15, 2020		100.00

If we sell certain of our assets or experience specific kinds of changes of control, we must, subject to certain exceptions, offer to purchase the Notes at

101%

of the principal amount. Any redemption of the Notes must also satisfy any accrued and unpaid interest thereon.

may

repurchase Notes in the open market at any time. In the

and

weeks ended

June 30, 2019

we purchased $

10,580,000

principal amount of Notes in privately negotiated transactions. The transactions resulted in a loss on extinguishment of debt totaling $

238,000

in the

and

weeks ended

June 30, 2019

which is recorded in Other,net in the Consolidated Statements of Income and Comprehensive Income.

Covenants and Other Matters

The Indenture and the

Lien Credit Facility contain restrictive covenants as discussed more fully below. However, certain of these covenants will cease to apply if the Notes are rated investment grade by either Moody’s Investors Service, Inc. or Standard & Poor’s Ratings Group and there is

default or event of default under the Indenture.

Lien Credit Facility

The

Lien Term Loan was paid in full in

November 2018

and has

outstanding balance as of

June 30, 2019

The

Lien Credit Facility consists of the $

27,200,000

Revolving Facility that matures on

December 28, 2019.

The

Lien Credit Facility documents the primary terms of the

Lien Term Loan and the Revolving Facility. The Revolving Facility

may

be used for working capital and general corporate purposes (including letters of credit). At

June 30, 2019

, after consideration of letters of credit, we have approximately $

21,685,000

available for future use under the Revolving Facility.

July 31, 2019,

the availability under our Revolving Facility steps down to $

23,120,000

Interest

Interest on the Revolving Facility, which is undrawn at

June 30, 2019

, accrues, at our option, at either (A) LIBOR plus

5.5%,

or (B)

4.5%

plus the higher of (i) the prime rate at the time, (ii) the federal funds rate plus

0.5%,

or (iii)

one

month LIBOR plus

1.0%.

Covenants and Other Matters

The

Lien Credit Facility requires that we comply with certain affirmative and negative covenants customary for financing of this nature, including a maximum total leverage ratio.

The

Lien Credit Facility restricts us from paying dividends on our Common Stock. This restriction

longer applies if Lee Legacy Leverage is below

3.25x

before and after such payments. Lee Legacy Leverage as defined is

4.47

June 30, 2019

. Further, the

Lien Credit Facility restricts or limits, among other things, subject to certain exceptions, the ability of the Company and its subsidiaries to: (i) incur indebtedness, (ii) enter into mergers, acquisitions and asset sales, (iii) incur or create liens and (iv) enter into transactions with certain affiliates. The

Lien Credit Facility contains various representations and warranties and

may

be terminated upon occurrence of certain events of default. The

Lien Credit Facility also contains cross-default provisions tied to the terms of each of the Indenture and

Lien Term Loan.

Lien Term Loan

The

Lien Term Loan, which has a balance of $

84,138,000

June 30, 2019

, bears interest at a fixed annual rate of

12.0%,

payable quarterly, and matures in

December

2022.

Principal Payments

Excluding excess cash flow payments, there are

scheduled mandatory amortization payments required under the

Lien Term Loan.

Quarterly, we are required to prepare a calculation of excess cash flow of the Pulitzer Subsidiaries ("Pulitzer Excess Cash Flow"). Pulitzer Excess Cash Flow is generally determined as the cash earnings of the Pulitzer Subsidiaries including adjustments for changes in working capital, capital spending, pension contributions, debt principal payments and income tax payments. Pulitzer Excess Cash Flow also includes a deduction for interest costs incurred under the

Lien Term Loan.

Pulitzer Excess Cash Flow is used to prepay the

2nd

Lien Term Loan, at par, and is required to be paid

days after the end of the quarter.

Payments will also be made on the

Lien Term Loan, at par, with proceeds from asset sales by the Pulitzer Subsidiaries that are

not

reinvested subject to certain other conditions.

During the

and

weeks ended

June 30, 2019

, payments on the

Lien Term Loan totaled $

7,318,000

and $

9,418,000

, respectively. For the

weeks ended

June 30, 2019

, Pulitzer Excess Cash Flow totaled $

3,931,000

, which will be used to make a payment on the

Lien Term Loan in

August 2019,

at par.

Beginning

June 30, 2019

, voluntary payments under the

Lien Term Loan are

longer subject to call premiums and are payable at par. The Indenture includes certain restrictions on voluntary payments on the

Lien Term Loan.

Covenants and Other Matters

The

Lien Term Loan requires that we comply with certain affirmative and negative covenants customary for financing of this nature, including the negative covenants under the

Lien Credit Facility discussed above. The

Lien Term Loan contains various representations and warranties and

may

be terminated upon occurrence of certain events of default. The

Lien Term Loan also contains cross-default provisions tied to the terms of the Indenture and

Lien Credit Facility.

In connection with the

Lien Term Loan, we entered into a Warrant Agreement dated as of

March 31, 2014 (

the “Warrant Agreement”). Under the Warrant Agreement, certain affiliates or designees of the

Lien Lenders received on

March 31, 2014

their pro rata share of warrants to purchase, in cash, an initial aggregate of

6,000,000

shares of Common Stock, subject to adjustment pursuant to anti-dilution provisions (the “Warrants”). The Warrants represent, when fully exercised, approximately

10.4%

of shares of Common Stock outstanding at

March 30, 2014

on a fully diluted basis. The exercise price of the Warrants is $

4.19

per share.

The Warrant Agreement contains provisions requiring the Warrants to be measured at fair value and included in other liabilities in our Consolidated Balance Sheets. We re-measure the fair value of the liability each reporting period, with changes reported in other, net non-operating income (expense). The initial fair value of the Warrants was $

16,930,000

. See Note

10.

In connection with the issuance of the Warrants, we entered into a Registration Rights Agreement dated as of

March

31,

2014

(the “Registration Rights Agreement”). The Registration Rights Agreement requires, among other matters, that we use our commercially reasonable efforts to maintain the effectiveness for certain specified periods of a shelf registration statement related to the shares of Common Stock to be issued upon exercise of the Warrants.

Security

The Notes and the

Lien Credit Facility are fully and unconditionally guaranteed on a joint and several

first

-priority basis by each of the Company's material domestic subsidiaries, excluding MNI, the Pulitzer Subsidiaries and TNI (the "Lee Legacy Assignors"), pursuant to a

first

lien guarantee and collateral agreement dated as of

March 31, 2014 (

the

Lien Guarantee and Collateral Agreement").

The Notes, the

Lien Credit Facility and the subsidiary guarantees are secured, subject to certain exceptions, priorities and limitations, by perfected security interests in all property and assets, including certain real estate, of the Lee Legacy Assignors, other than the capital stock of MNI and any property and assets of MNI (the “Lee Legacy Collateral”), on a

first

-priority basis, equally and ratably with all of the Lee Legacy Assignors' existing and future obligations. The Lee Legacy Collateral includes, among other things, equipment, inventory, accounts receivables, depository accounts, intellectual property and certain of their other tangible and intangible assets.

Also, the Notes and the

Lien Credit Facility are secured, subject to certain exceptions, priorities and limitations in the various agreements, by

first

-priority security interests in the capital stock of, and other equity interests owned by, the Lee Legacy Assignors (excluding the capital stock of MNI). The Notes and

Lien Credit Facility are subject to a Pari Passu Intercreditor Agreement dated

March 31, 2014.

The Notes, the

Lien Credit Facility and the subsidiary guarantees are also secured, subject to permitted liens, by a

second

-priority security interest in the property and assets of the Pulitzer Subsidiaries that become subsidiary guarantors (the "Pulitzer Assignors") other than assets of or used in the operations or business of TNI (collectively, the “Pulitzer Collateral”). In

June 2015

the Pulitzer Assignors became a party to the

Lien Guarantee and Collateral Agreement on a

second

lien basis.

Also, the Notes and the

Lien Credit Facility are secured, subject to certain exceptions, priorities, and limitations in the various agreements, by

second

-priority security interests in the capital stock of, and other equity interests in, the Pulitzer Assignors and Star Publishing’s interest in TNI.

The

Lien Term Loan is fully and unconditionally guaranteed on a joint and several

first

-priority basis by the Pulitzer Assignors, pursuant to a Second Lien Guarantee and Collateral Agreement dated as of

March

31,

2014

(the

“2

Lien Guarantee and Collateral Agreement”) among the Pulitzer Assignors and the

Lien collateral agent.

Under the

Lien Guarantee and Collateral Agreement, the Pulitzer Assignors have granted (i)

first

-priority security interests, subject to certain priorities and limitations in the various agreements, in the Pulitzer Collateral and (ii) have granted

first

-priority lien mortgages or deeds of trust covering certain real estate, as collateral for the payment and performance of their obligations under the

Lien Term Loan.

Also, under the

Lien Guarantee and Collateral Agreement, the Lee Legacy Assignors have granted (i)

second

-priority security interests, subject to certain priorities and limitations in the various agreements, in the Lee Legacy Collateral, and (ii) have granted

second

-priority lien mortgages or deeds of trust covering certain real estate, as collateral for the payment and performance of their obligations under the

Lien Term Loan. Assets of, or used in the operations or business of, MNI are excluded.

The rights of each of the collateral agents with respect to the Lee Legacy Collateral and the Pulitzer Collateral are subject to customary intercreditor and intercompany agreements.

Other

In connection with the

2014

Refinancing, we capitalized

$37,819,000

of debt financing costs. Amortization of debt financing costs totaled $

2,928,000

in the

weeks ended

June 30, 2019

. Amortization of such costs is estimated to total $

1,029,000

for the remainder of

2019,

4,205,000

, in

2020,

4,388,000

2021,

2,747,000

2022,

and $

232,000

2023.

June 30, 2019

, we have $

12,601,000

of unamortized debt financing costs recorded as a reduction of Long-term debt in our Consolidated Balance Sheets.

During the

and

weeks ended

June 30, 2019,

we identified an adjustment of

$1,309,000

and

$1,145,000

respectively related to debt financing costs that should have been recorded in prior periods. The impact of recording this out of period adjustment was an increase to Debt financing and administrative costs of

$1,309,000

and

$1,145,000

in the consolidated statement of operations and comprehensive income for the

and

weeks ended

June 30, 2019

and an increase to debt of

1,309,000

on the consolidated balance sheet. We do

not

believe the impact of the adjustment is material to our consolidated financial statements for any previously issued financial statements taken as a whole, or to our expected net income for the

weeks ended

September 29, 2019.

Further, the impact of the corrections was

not

material to any of our Consolidated Balance Sheets nor our Consolidated Statements of Cash Flows.

Liquidity

June 30, 2019

, after consideration of letters of credit, we have approximately $

21,685,000

available for future use under our Revolving Facility, which expires on

December 28, 2019.

Including cash, our liquidity at

June 30, 2019

totals $

35,201,000

. This liquidity amount excludes any future cash flows. We expect all interest and principal payments due in the next

twelve

months will be satisfied by existing cash and our cash flows, which will allow us to maintain an adequate level of liquidity. The Warrants, if and when exercised, would provide additional liquidity in an amount up to $

25,140,000

subject to a reduction for any amounts the Company

may

elect to use to repay our

Lien Term Loan and/or the Notes.

Excluding our Revolving Facility, which is undrawn as of

June

2019,

final maturities of our debt range from

March 2022

through

December 2022.

There are numerous potential consequences under the Notes,

Lien Credit Facility and

Lien Term Loan, if an event of default, as defined, occurs and is

not

remedied. Many of those consequences are beyond our control. The occurrence of

one

or more events of default would give rise to the right of the applicable lender(s) to exercise their remedies under the Notes,

Lien Credit Facility and

Lien Term Loan, respectively, including, without limitation, the right to accelerate all outstanding debt and take actions authorized in such circumstances under applicable collateral security documents.

Our ability to operate as a going concern is dependent on our ability to remain in compliance with debt covenants and to repay, refinance or amend our debt agreements as they become due. The Notes,

Lien Credit Facility and

Lien Term Loan have only limited affirmative covenants with which we are required to maintain compliance. We are in compliance with our debt covenants at

June 30, 2019

Note 6 - Pension, Postretirement and Postemployment Defined Benefit Plans

9 Months Ended

Jun. 30, 2019

Notes to Financial Statements

Pension and Other Postretirement Benefits Disclosure [Text Block]

6	PENSION, POSTRETIREMENT AND POSTEMPLOYMENT DEFINED BENEFIT PLANS

We have several noncontributory defined benefit pension plans that together cover selected employees. Benefits under the plans were generally based on salary and years of service. Effective in

2012,

substantially all benefits are frozen and only a small amount of additional benefits are being accrued. Our liability and related expense for benefits under the plans are recorded over the service period of employees based upon annual actuarial calculations. Plan funding strategies are influenced by government regulations. Plan assets consist primarily of domestic and foreign corporate equity securities, government and corporate bonds, hedge fund investments and cash.

In addition, we provide retiree medical and life insurance benefits under postretirement plans at several of our operating locations. The level and adjustment of participant contributions vary depending on the specific plan. In addition, St. Louis Post-Dispatch LLC, provides postemployment disability benefits to certain employee groups prior to retirement. Our liability and related expense for benefits under the postretirement plans are recorded over the service period of active employees based upon annual actuarial calculations. We accrue postemployment disability benefits when it becomes probable that such benefits will be paid and when sufficient information exists to make reasonable estimates of the amounts to be paid.

We use a fiscal year end measurement date for all of our pension and postretirement medical plan obligations.

The net periodic postretirement cost (benefit) components for our postretirement plans are as follows:

PENSION PLANS	13 Weeks Ended						39 Weeks Ended
(Thousands of Dollars)	June 30, 2019			June 24, 2018			June 30, 2019			June 24, 2018

Service cost for benefits earned during the period		9			12			27			36
Interest cost on projected benefit obligation		1,641			1,438			4,923			4,314
Expected return on plan assets		(2,018	)		(1,983	)		(6,055	)		(5,949	)
Amortization of net loss		284			506			851			1,518
Amortization of prior service benefit		(25	)		(34	)		(75	)		(102	)
Pension benefit		(109	)		(61	)		(329	)		(183	)

POSTRETIREMENT MEDICAL PLANS	13 Weeks Ended						39 Weeks Ended
(Thousands of Dollars)	June 30, 2019			June 24, 2018			June 30, 2019			June 24, 2018

Interest cost on projected benefit obligation		103			90			309			271
Expected return on plan assets		(270	)		(270	)		(811	)		(810	)
Amortization of net gain		(244	)		(246	)		(732	)		(738	)
Amortization of prior service benefit		(181	)		(196	)		(543	)		(588	)
Curtailment gains		—			—			—			(2,031	)
Postretirement medical benefit		(592	)		(622	)		(1,777	)		(3,896	)

At the beginning of fiscal year

2019,

we adopted the new accounting standard to improve the presentation of pension and postretirement benefit expenses. As a result, the service cost for benefits earned during the period continue to be included as compensation in the Consolidated Statement of Income and Comprehensive income, while the other components of the pension benefit are recorded as non-operating income in other, net. Prior period amounts have been reclassified to conform to current period presentation.

In the

weeks ended

June 30, 2019

we contributed $

650,000

to our pension plans. Based on our forecast at

June 30, 2019

, we do

not

expect to make contributions to our pension trust during the remainder of fiscal

2019.

March 2017,

we notified certain participants in

one

of our post employment medical plans of changes to their plan and in

December 2017

the plan was terminated. These changes resulted in a non-cash curtailment gain of $

2,031,000

in the

weeks ended

June 24, 2018

. Curtailment gains are recorded in loss (gain) on sales of assets and other, net in the Consolidated Statements of Operations and Comprehensive income.

Note 7 - Income Taxes

9 Months Ended

Jun. 30, 2019

Notes to Financial Statements

Income Tax Disclosure [Text Block]

7	INCOME TAXES

We recorded income tax expense of $

1,505,000

related to income before taxes of $

7,677,000

for the

weeks ended

June 30, 2019

, and income tax expenses of $

6,175,000

related to income before taxes of $

20,739,000

for the

weeks ended

June 30, 2019

. We recorded income tax expense of $

1,972,000

related to income of $

6,722,000

for the

weeks ended

June 24, 2018

. Including the transitional impact of revaluing tax assets and liabilities, we recorded income tax benefit of $

16,791,000

related to income of $

25,820,000

for the

weeks ended

June 24, 2018

The effective income tax rate for the

and

weeks ended

June 30, 2019

was

19.6%

and

29.8%

, respectively. The effective income tax rate for the

and

weeks ended

June 24, 2018

was

29.3%

and negative

65.0%

, respectively.

The primary differences between these rates and the U.S. federal statutory rate of

21%

are due to the effect of state taxes, non-deductible expenses, adjustments to reserves for uncertain tax positions, including any related interest, mark-to-market adjustments to value the Warrants, and the transitional impact of revaluing tax assets and liabilities.

We file a consolidated federal tax return, as well as combined and separate tax returns in approximately

state and local jurisdictions. We do

not

currently have any federal tax examinations in progress. California is the only state with an income tax examination currently in progress. Our income tax returns have generally been audited or closed to audit through

2014.

See Note

for a discussion of our tax audits.

September 30, 2018,

we had approximately

$63,048,000

of state net operating loss tax benefits. The Company consumed its federal net operating losses in the year ended

September 30, 2018.

Note 8 - Earnings Per Common Share

9 Months Ended

Jun. 30, 2019

Notes to Financial Statements

Earnings Per Share [Text Block]

EARNINGS PER COMMON SHARE

The following table sets forth the computation of basic and diluted earnings per common share:

	13 Weeks Ended						39 Weeks Ended
(Thousands of Dollars and Shares, Except Per Share Data)	June 30, 2019			June 24, 2018			June 30, 2019			June 24, 2018

Income attributable to Lee Enterprises, Incorporated:		5,766			4,458			13,449			41,700
Weighted average common shares		57,731			57,064			57,578			56,971
Less weighted average restricted Common Stock		(2,088	)		(2,286	)		(2,094	)		(2,373	)
Basic average common shares		55,643			54,778			55,484			54,598
Dilutive stock options and restricted Common Stock		1,227			1,302			1,038			1,305
Diluted average common shares		56,870			56,080			56,522			55,903
Earnings per common share:
Basic		0.10			0.08			0.24			0.76
Diluted		0.10			0.08			0.24			0.75

For the

and

weeks ended

June 30, 2019

6,000,000

, weighted average shares, were

not

considered in the computation of diluted earnings per common share because the exercise prices of the related Warrants were in excess of the fair market value of our Common Stock. For the

and

weeks ended

June 24, 2018

6,484,300

and

6,701,300

, weighted average shares, respectively, were

not

considered in the computation of diluted earnings per common share because the exercise prices of the related stock options and Warrants were in excess of the fair market value of our Common Stock.

Note 9 - Stock Ownership Plans

9 Months Ended

Jun. 30, 2019

Notes to Financial Statements

Share-based Payment Arrangement [Text Block]

9	STOCK OWNERSHIP PLANS

A summary of stock option activity during the

weeks ended

June 30, 2019

follows:

(Thousands of Dollars and Shares, Except Per Share Data)	Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term ( Years )		Aggregate Intrinsic Value

Outstanding, September 30, 2018		1,100			1.88
Exercised		(83	)		2.11
Cancelled		(58	)		2.01
Outstanding, June 30, 2019		959			1.86		1.9		497
Exercisable, June 30, 2019		959			1.86		1.9		497

Restricted Common Stock

The table below summarizes restricted Common Stock activity during the

weeks ended

June 30, 2019

(Thousands of Shares, Except Per Share Data)	Shares			Weighted Average Grant Date Fair Value

Outstanding, September 30, 2018		2,059			2.31
Vested		(737	)		1.54
Granted		788			2.18
Cancelled		(34	)		2.13
Outstanding, June 30, 2019		2,076			2.53

Total unrecognized compensation expense for unvested restricted Common Stock at

June 30, 2019

is $

2,258,011

, which will be recognized over a weighted average period of

1.4

years.

Note 10 - Fair Value Measurements

9 Months Ended

Jun. 30, 2019

Notes to Financial Statements

Fair Value Disclosures [Text Block]

10	FAIR VALUE MEASUREMENTS

We utilize FASB ASC Topic

820,

Fair Value Measurements and Disclosures

, to measure and report fair value. FASB ASC Topic

820

defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. FASB ASC Topic

820

establishes a

three

-level hierarchy of fair value measurements based on whether the inputs to those measurements are observable or unobservable, which consists of the following levels:

Level

- Quoted prices for identical instruments in active markets.

Level

- Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are

not

active; and model-derived valuations in which all significant inputs are observable in active markets.

Level

- Valuations derived from valuation techniques in which

one

or more significant inputs are unobservable.

The following methods and assumptions are used to estimate the fair value of each class of financial instruments for which it is practicable to estimate value.

The carrying amounts of cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of those instruments. Investments totaling $

6,068,000

, including our

17%

ownership of the nonvoting common stock of TCT and a private equity investment, are carried at cost. As of

June 30, 2019

, based on the most recent data available, the approximate fair value of the private equity investment is $

10,201,717

which is a level

fair value measurement. Fair value of the remaining investments approximates book value.

Our fixed rate debt consists of $

374,420,000

principal amount of the Notes and $

84,138,000

principal amount under the

Lien Term Loan. At

June 30, 2019

, based on private market price quotations, the fair values were $

381,440,375

and $

83,927,867

for the Notes and

Lien Term Loan, respectively. These represent level

fair value measurements.

As discussed more fully in Note

we recorded a liability for the Warrants issued in connection with the Warrant Agreement. The liability was initially measured at its fair value and we remeasure the liability to fair value each reporting period, with changes reported in other non-operating income (expense). The initial fair value of the Warrants was

$16,930,000.

The fair value of Warrants at

June 2019

and

March 2019

are

1,417,000

and

4,479,000

, respectively. Fair value is determined using the Black-Scholes option pricing model. These represent level

fair value measurements.

- Definition

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

+ References + Details

Note 11 - Commitments and Contingent Liabilities

9 Months Ended

Jun. 30, 2019

Notes to Financial Statements

Commitments and Contingencies Disclosure [Text Block]

11	COMMITMENTS AND CONTINGENT LIABILITIES

Income Taxes

Commitments exclude unrecognized tax benefits to be recorded in accordance with FASB ASC Topic

740,

Income Taxes

. We are unable to reasonably estimate the ultimate amount or timing of cash settlements with the respective taxing authorities for such matters. See Note

We file income tax returns with the Internal Revenue Service ("IRS") and various state tax jurisdictions. From time to time, we are subject to routine audits by those agencies and those audits

may

result in proposed adjustments. We have considered the alternative interpretations that

may

be assumed by the various taxing agencies, believe our positions taken regarding our filings are valid, and that adequate tax liabilities have been recorded to resolve such matters. However, the actual outcome cannot be determined with certainty and the difference could be material, either positively or negatively, to the Consolidated Statements of Operations and Comprehensive Income (Loss) in the periods in which such matters are ultimately determined. We do

not

believe the final resolution of such matters will be material to our consolidated financial position or cash flows.

We have various income tax examinations ongoing and at various stages of completion, but generally our income tax returns have been audited or closed to audit through

2014.

Legal Proceedings

We are involved in a variety of legal actions that arise in the normal course of business. Insurance coverage mitigates potential loss for certain of these matters. While we are unable to predict the ultimate outcome of these legal actions, it is our opinion that the disposition of these matters will

not

have a material adverse effect on our Consolidated Financial Statements, taken as a whole.

Multiemployer Pension Plans

The Company contributes to

three

multiemployer pension plans. In

June 2017,

a union contract covering certain of our employees under a multiemployer pension plan expired resulting in a partial withdrawal from

one

of the multiemployer plans. In

2017,

the Company recorded an estimate of the partial withdrawal liability totaling

$2,600,000.

Once the multiemployer pension plan's administrators finalize the partial withdrawal liability, it will be paid in equal installments over a

twenty

year period.

In the

second

quarter of

2019,

we recorded an estimated partial liability for the CWA/ITU multi-employer plan, in the amount of

$500,000,

which is included in restructuring costs and other.

Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Jun. 30, 2019
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited, interim, Consolidated Financial Statements included herein have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission for quarterly reports. In the opinion of management, these financial statements contain all adjustments (consisting of only normal recurring items) necessary to present fairly the financial position of Lee Enterprises, Incorporated and subsidiaries (the “Company”) as of June 30, 2019 and our results of operations and cash flows for the periods presented. The Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements and Notes thereto included in the Company's 2018 Annual Report on Form 10 -K. Because of seasonal and other factors, the results of operations for the 13 weeks and 39 weeks ended June 30, 2019 are not necessarily indicative of the results to be expected for the full year. References to “we”, “our”, “us” and the like throughout the Consolidated Financial Statements refer to the Company. References to “2019”, “2018” and the like refer to the fiscal years ended the last Sunday in September. The Consolidated Financial Statements include our accounts and those of our subsidiaries, all of which are wholly-owned, except for our 82.5% interest in INN Partners, L.C. ("TownNews.com"), 50% interest in TNI Partners (“TNI”) and 50% interest in Madison Newspapers, Inc. (“MNI”). Investments in TNI and MNI are accounted for using the equity method and are reported at cost, plus our share of undistributed earnings since acquisition less, for TNI, amortization of intangible assets. On June 26, 2018, we entered into an agreement with BH Media Group, Inc. ("BH Media") to manage Berkshire Hathaway's newspaper and digital operations in 30 markets (the "Management Agreement"). The Company operates BH Media consistent with how it manages its own newspaper and digital operations. Among other decisions, Berkshire Hathaway is responsible for approving operating and capital budgets. The Management Agreement extends for a term of five years and may be extended thereafter for successive one -year terms on such terms as may be mutually agreed to by the Company and Berkshire Hathaway. The Company is paid a fixed annual fee of $5 million, payable quarterly in arrears, and a variable fee based on the financial performance of BH Media. The variable fees are payable annually in arrears. As of June 30, 2019, the end of the first year of the management agreement, we earned fees of $ 11,320,000 .
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the Consolidated Financial Statements in conformity with Generally Accepted Accounting Principles ("GAAP") requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and expenses, and related disclosure of contingent assets and liabilities. We evaluate these estimates and judgments on an ongoing basis. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.
New Accounting Pronouncements, Policy [Policy Text Block]	New accounting pronouncements Between 2014 and 2017, the FASB issued several new standards related to revenue recognition ("the New Revenue Standard"). The New Revenue Standard supersedes existing revenue recognition requirements and is effective in fiscal years beginning after December 15, 2017. The New Revenue Standard provides a five -step model in determining when and how revenue is recognized and requires revenue recognition to depict the transfer of promised goods or services to customers in an amount that reflects the consideration a company expects to receive in exchange for those goods or services. The New Revenue Standard also requires new disclosures about the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. We adopted the New Revenue Standard on October 1, 2018, using the modified retrospective method applied to those contracts which were not completed as of that date. We completed our assessment and did not identify any significant changes to our revenue recognition policies. We identified similar performance obligations under the New Revenue Standard as compared with the deliverables and separate units of accounting previously identified under existing guidance. As a result, the timing and amount of our revenue recognition were not impacted and we did not make any adjustments under the modified retrospective adoption method. We have also assessed the new accounting principles related to the deferral and amortization of contract acquisition costs and due to the short-term nature of such costs, we will utilize the practical expedient to continue to expense these costs as incurred. See Note 2 for more information on our revenues and the application of the New Revenue Standard. In August 2016, the FASB issued a new standard to conform the presentation in the statement of cash flows for certain transactions, including cash distributions from equity method investments, among others. There was no change to the Consolidated Statements of Cash Flows as a result of the adoption of this standard for the quarter ended December 30, 2018. Specifically, distributions received from equity method investees continue to be presented on the Consolidated Statements of Cash Flows utilizing the cumulative earnings approach. In March 2017, the FASB issued a new standard to improve the presentation of pension and postretirement benefit expense. As a result of the new standard the service cost component of pension and postretirement benefits expense is recognized as compensation expense, while the remaining components of the expense (benefit) are presented as non-operating income in other, net. This new standard was adopted for the quarter ended December 30, 2018 and has been retrospectively applied to the Consolidated Statements of Operations and Comprehensive Income for all comparative periods presented. We recorded benefits of $ 712,000 and $ 2,135,000 in other, net in non-operating income (expense) for the 13 and the 39 weeks ended June 30, 2019 , respectively. We reclassified benefits of $ 708,000 and $ 2,123,000 from compensation to other, net in non-operating income (expense) for the 13 weeks and the 39 weeks ended June 24, 2018 , respectively. In February 2018, the FASB issued new guidance to allow a reclassification from accumulated other comprehensive loss (“AOCL”) to retained earnings for stranded tax effects resulting from what is commonly referred to as the Tax Cuts and Jobs Act (the "2017 Tax Act"). In the first quarter of fiscal year 2018, we remeasured our deferred taxes related to unrealized gains on our investment balances using the reduced tax rate. As required by GAAP, we recognized the net tax benefit in the provision for income taxes in our consolidated operations statements, and we reclassified a $3,067,000 net tax benefit from AOCL to retained earnings in our Consolidated Balance Sheets. Adoption of the standard had no impact to our Consolidated Statements of Operations and Comprehensive Income or Cash Flows. In February 2016, the FASB issued a new standard for the accounting treatment of leases. The new standard is based on the principle that entities should recognize assets and liabilities arising from leases. The new standard does not significantly change the lessees’ recognition, measurement and presentation of expenses and cash flows from the previous accounting standard. Leases are classified as finance or operating. The new standard's primary change is the requirement for entities to recognize a lease liability for payments and a right of use asset representing the right to use the leased asset during the term on most operating lease arrangements. Lessees are permitted to make an accounting policy election to not recognize the asset and liability for leases with a term of twelve months or less. In addition, the new standard expands the disclosure requirements of lease arrangements. Lessees have the option to use a modified retrospective transition approach, which includes a number of practical expedients. In July 2018, the FASB issued a new standard which provides for an optional transition method that allows issuers to initially apply the new lease standard to all leases that exist as of the adoption date, with the cumulative effect of initially applying the new lease standard recognized as an adjustment to retained earnings as of the adoption date. We intend to adopt the optional transition method on September 30, 2019, the first calendar day of fiscal year 2020. To date we have made progress in our assessment of the new lease standard. Specifically, we have identified the population of leases and key financial metrics associated with each lease for scoping purposes. Additionally, we have selected a software solution that is compatible with our current financial reporting and control environment. Implementation of the software solution and reporting capabilities will occur during the fourth quarter of fiscal year 2019. Based on our progress to date, we anticipate adopting the standard will have a material impact on our Consolidated Balance Sheets as a result of the recognition of the corresponding lease assets and liabilities. However, we do not believe the adoption will have a material impact on our Consolidated Statements of Income or Consolidated Statements of Cash Flows.

Note 2 - Revenue (Tables)

9 Months Ended

Jun. 30, 2019

Notes Tables

Disaggregation of Revenue [Table Text Block]

	13 Weeks Ended				39 Weeks Ended
(Thousands of Dollars)	June 30, 2019		June 24, 2018		June 30, 2019		June 24, 2018

Advertising and marketing services revenue		65,754		73,538		204,651		229,751
Subscription Revenue		46,620		48,165		137,965		142,405
TownNews and other digital services revenue		5,087		3,826		14,507		11,302
Other revenue		9,823		7,089		29,066		20,750
Total operating revenue		127,284		132,618		386,189		404,208

Note 3 - Investments in Associated Companies (Tables)

9 Months Ended

Jun. 30, 2019

Notes Tables

Equity Method Investments [Table Text Block]

	13 Weeks Ended				39 Weeks Ended
(Thousands of Dollars)	June 30, 2019		June 24, 2018		June 30, 2019		June 24, 2018

Operating revenue		10,465		11,013		34,109		36,094
Operating expenses		8,363		9,039		26,291		28,376
Operating income		2,102		1,974		7,818		7,718
Company's 50% share of operating income		1,051		987		3,909		3,860
Less amortization of intangible assets		105		105		313		314
Equity in earnings of TNI		946		882		3,596		3,546

	13 Weeks Ended				39 Weeks Ended
(Thousands of Dollars)	June 30, 2019		June 24, 2018		June 30, 2019		June 24, 2018

Operating revenue		13,709		14,518		41,627		44,421
Operating expenses, excluding restructuring costs, depreciation and amortization		12,132		12,054		36,338		37,002
Restructuring costs		67		61		134		270
Depreciation and amortization		280		280		839		838
Operating income		1,230		2,123		4,316		6,311
Net income		1,010		1,391		3,405		4,047
Equity in earnings of MNI		505		696		1,702		2,023

Note 4 - Goodwill and Other Intangible Assets (Tables)

9 Months Ended

Jun. 30, 2019

Notes Tables

Schedule of Goodwill [Table Text Block]

		39 Weeks Ended
(Thousands of Dollars)	June 30, 2019

Goodwill, gross amount		1,535,155
Accumulated impairment losses		(1,288,979	)
Goodwill, beginning of period		246,176
Goodwill acquired in business combinations		3,551
Goodwill, end of period		249,727

Schedule of Intangible Assets [Table Text Block]

(Thousands of Dollars)	June 30, 2019		September 30, 2018

Nonamortized intangible assets:
Mastheads		21,883		21,883
Amortizable intangible assets:
Customer and newspaper subscriber lists		696,632		692,886
Less accumulated amortization		607,709		594,950
		88,923		97,936
Other intangible assets, net		110,806		119,819

Note 5 - Debt (Tables)

9 Months Ended

Jun. 30, 2019

Notes Tables

Schedule of Long-term Debt Instruments [Table Text Block]

				Interest Rates (%)
(Thousands of Dollars)	June 30, 2019			September 30, 2018			June 30, 2019

Revolving Facility		—			—			6.1
1 st Lien Term Loan		—			6,303			8.5
Notes		374,420			385,000			9.5
2nd Lien Term Loan		84,138			93,556			12.0
		458,558			484,859
Unamortized debt issue costs		(12,601	)		(17,055	)
Less current maturities of long-term debt		3,931			7,027
Total long-term debt		442,026			460,777

Debt Instrument Redemption [Table Text Block]

Period Beginning	Percentage of Principal Amount

March 15, 2019		102.38
March 15, 2020		100.00

- 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

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-Name Accounting Standards Codification
-Topic 210
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-Paragraph 1
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+ Details

Note 6 - Pension, Postretirement and Postemployment Defined Benefit Plans (Tables)

9 Months Ended

Jun. 30, 2019

Notes Tables

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

PENSION PLANS	13 Weeks Ended						39 Weeks Ended
(Thousands of Dollars)	June 30, 2019			June 24, 2018			June 30, 2019			June 24, 2018

Service cost for benefits earned during the period		9			12			27			36
Interest cost on projected benefit obligation		1,641			1,438			4,923			4,314
Expected return on plan assets		(2,018	)		(1,983	)		(6,055	)		(5,949	)
Amortization of net loss		284			506			851			1,518
Amortization of prior service benefit		(25	)		(34	)		(75	)		(102	)
Pension benefit		(109	)		(61	)		(329	)		(183	)

POSTRETIREMENT MEDICAL PLANS	13 Weeks Ended						39 Weeks Ended
(Thousands of Dollars)	June 30, 2019			June 24, 2018			June 30, 2019			June 24, 2018

Interest cost on projected benefit obligation		103			90			309			271
Expected return on plan assets		(270	)		(270	)		(811	)		(810	)
Amortization of net gain		(244	)		(246	)		(732	)		(738	)
Amortization of prior service benefit		(181	)		(196	)		(543	)		(588	)
Curtailment gains		—			—			—			(2,031	)
Postretirement medical benefit		(592	)		(622	)		(1,777	)		(3,896	)

Note 8 - Earnings Per Common Share (Tables)

9 Months Ended

Jun. 30, 2019

Notes Tables

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	13 Weeks Ended						39 Weeks Ended
(Thousands of Dollars and Shares, Except Per Share Data)	June 30, 2019			June 24, 2018			June 30, 2019			June 24, 2018

Income attributable to Lee Enterprises, Incorporated:		5,766			4,458			13,449			41,700
Weighted average common shares		57,731			57,064			57,578			56,971
Less weighted average restricted Common Stock		(2,088	)		(2,286	)		(2,094	)		(2,373	)
Basic average common shares		55,643			54,778			55,484			54,598
Dilutive stock options and restricted Common Stock		1,227			1,302			1,038			1,305
Diluted average common shares		56,870			56,080			56,522			55,903
Earnings per common share:
Basic		0.10			0.08			0.24			0.76
Diluted		0.10			0.08			0.24			0.75

Note 9 - Stock Ownership Plans (Tables)

9 Months Ended

Jun. 30, 2019

Notes Tables

Share-based Payment Arrangement, Option, Activity [Table Text Block]

(Thousands of Dollars and Shares, Except Per Share Data)	Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term ( Years )		Aggregate Intrinsic Value

Outstanding, September 30, 2018		1,100			1.88
Exercised		(83	)		2.11
Cancelled		(58	)		2.01
Outstanding, June 30, 2019		959			1.86		1.9		497
Exercisable, June 30, 2019		959			1.86		1.9		497

Share-based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]

(Thousands of Shares, Except Per Share Data)	Shares			Weighted Average Grant Date Fair Value

Outstanding, September 30, 2018		2,059			2.31
Vested		(737	)		1.54
Granted		788			2.18
Cancelled		(34	)		2.13
Outstanding, June 30, 2019		2,076			2.53

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies (Details Textual)		3 Months Ended		9 Months Ended
	Jun. 26, 2018 USD ($)	Jun. 30, 2019 USD ($)	Jun. 24, 2018 USD ($)	Jun. 30, 2019 USD ($)	Jun. 24, 2018 USD ($)	Sep. 30, 2018 USD ($)	Dec. 24, 2017 USD ($)
Revenue from Contract with Customer, Including Assessed Tax		$ 127,284,000	$ 132,618,000	$ 386,189,000	$ 404,208,000
Labor and Related Expense		45,373,000	48,570,000	140,197,000	149,551,000
Other Cost and Expense, Operating, Total		48,157,000	49,159,000	145,915,000	148,830,000
Accumulated Other Comprehensive Income (Loss), Net of Tax, Total		(12,112,000)		(12,112,000)		$ (11,746,000)
Retained Earnings (Accumulated Deficit), Ending Balance		(266,242,000)		(266,242,000)		(279,691,000)
Accounts Receivable and Contract Assets, Net		47,772,000		47,772,000		$ 43,711,000
Accounting Standards Update 2017-07 [Member]
Labor and Related Expense			(708,000)
Other Cost and Expense, Operating, Total			$ 708,000		$ 2,123,000
Accounting Standards Update 2018-02 [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax, Total							$ (3,067,000)
Retained Earnings (Accumulated Deficit), Ending Balance							$ 3,067,000
Nonoperating Income (Expense) [Member]
Pension and Other Postretirement Benefits Cost (Reversal of Cost), Total		712,000		2,135,000
BH Media Group, Inc. [Member]
Number of Markets	30
Management Agreement, Term	5 years
Management Agreement, Term Extension	1 year
Management Fee, Receivable	$ 5,000,000
BH Media Group, Inc. [Member] \| Management Service [Member]
Revenue from Contract with Customer, Including Assessed Tax				11,320,000
Accounts Receivable and Contract Assets, Net		$ 5,506,000		$ 5,506,000
INN Partners, L.C. [Member]
Noncontrolling Interest, Ownership Percentage by Parent		82.50%		82.50%
TNI Partners [Member]
Noncontrolling Interest, Ownership Percentage by Parent		50.00%		50.00%
MNI [Member]
Noncontrolling Interest, Ownership Percentage by Parent		50.00%		50.00%

Note 2 - Revenue (Details Textual) - USD ($)	3 Months Ended	9 Months Ended
Note 2 - Revenue (Details Textual) - USD ($)	Jun. 30, 2019	Jun. 30, 2019	Sep. 30, 2018
Contract with Customer, Liability, Current	$ 22,970,000	$ 22,970,000	$ 23,895,000
Contract with Customer, Liability, Revenue Recognized	2,262,000	22,475,000
Contract with Customer, Asset, Net, Current, Total	5,506,000	5,506,000	0
Accounts Receivable, before Allowance for Credit Loss	47,909,000	47,909,000	48,517,000
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 5,643,000	$ 5,643,000	$ 4,806,000

Note 2 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 24, 2018	Jun. 30, 2019	Jun. 24, 2018
Operating revenue	$ 127,284	$ 132,618	$ 386,189	$ 404,208
Advertising and Marketing Services [Member]
Operating revenue	65,754	73,538	204,651	229,751
Subscription and Circulation [Member]
Operating revenue	46,620	48,165	137,965	142,405
Digital Services Revenues [Member]
Operating revenue	5,087	3,826	14,507	11,302
Other Revenues [Member]
Operating revenue	$ 9,823	$ 7,089	$ 29,066	$ 20,750

Note 3 - Investments in Associated Companies (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 24, 2018	Jun. 30, 2019	Jun. 24, 2018
MNI [Member]
Proceeds from Equity Method Investment, Distribution	$ 850,000	$ 500,000	$ 2,350,000	$ 2,500,000
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	50.00%		50.00%
TNI Partners [Member]
Proceeds from Equity Method Investment, Distribution	$ 731,000	$ 1,177,000	$ 3,238,000	$ 4,375,000

Note 3 - Investments in Associated Companies - Summarized Financial Results (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 24, 2018	Jun. 30, 2019	Jun. 24, 2018
Equity in earnings	$ 1,451	$ 1,578	$ 5,298	$ 5,569
TNI Partners [Member]
Operating revenue	10,465	11,013	34,109	36,094
Operating expenses	8,363	9,039	26,291	28,376
Operating income	2,102	1,974	7,818	7,718
Company's 50% share of operating income	1,051	987	3,909	3,860
Less amortization of intangible assets	105	105	313	314
Equity in earnings	946	882	3,596	3,546
Madison Newspapers, Inc. [Member]
Operating revenue	13,709	14,518	41,627	44,421
Operating expenses	12,132	12,054	36,338	37,002
Operating income	1,230	2,123	4,316	6,311
Equity in earnings	505	696	1,702	2,023
Restructuring costs	67	61	134	270
Depreciation and amortization	280	280	839	838
Net income	$ 1,010	$ 1,391	$ 3,405	$ 4,047

Note 4 - Goodwill and Other Intangible Assets (Details Textual)	9 Months Ended	18 Months Ended
	Jun. 30, 2019 USD ($)	Jun. 30, 2019 USD ($)
Goodwill, Acquired During Period	$ 3,551,000	$ 3,551,000
Finite-lived Intangible Assets Acquired	$ 3,650,000
Finite-Lived Intangible Assets, Remaining Amortization Period	10 years
Finite-Lived Intangible Assets, Amortization Expense, Next Rolling Twelve Months	$ 16,060,000	16,060,000
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Two	15,634,000	15,634,000
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Three	12,744,000	12,744,000
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Four	12,263,000	12,263,000
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Five	$ 11,237,000	$ 11,237,000

Note 4 - Goodwill and Other Intangible Assets - Changes in the Carrying Amount of Goodwill (Details) - USD ($)	9 Months Ended	18 Months Ended
	Jun. 30, 2019	Jun. 30, 2019	Sep. 30, 2018
Goodwill, gross amount			$ 1,535,155,000
Accumulated impairment losses			$ (1,288,979,000)
Goodwill, beginning of period	$ 246,176,000
Goodwill acquired in business combinations	3,551,000	$ 3,551,000
Goodwill, end of period	$ 249,727,000	$ 249,727,000

Note 4 - Goodwill and Other Intangible Assets - Identified Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Sep. 30, 2018
Mastheads	$ 21,883	$ 21,883
Other intangible assets, net	110,806	119,819
Customer Lists [Member]
Customer and newspaper subscriber lists	696,632	692,886
Less accumulated amortization	607,709	594,950
	$ 88,923	$ 97,936

Note 5 - Debt (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
Note 5 - Debt (Details Textual) - USD ($)	Sep. 29, 2019	Jun. 30, 2019	Jun. 30, 2019	Jun. 24, 2018	Sep. 24, 2023	Sep. 25, 2022	Sep. 26, 2021	Sep. 27, 2020	Jul. 31, 2019	Dec. 01, 2018	Nov. 30, 2018	Sep. 30, 2018	Mar. 31, 2014
Debt Instrument, Interest Rate, Stated Percentage
Weighted Average Cost of Debt, Excluding Amortization of Debt Financing Costs		10.00%	10.00%
Long-term Debt, Maturities, Repayments of Principal, Remainder of Fiscal Year		$ 3,931,000	$ 3,931,000
Long-term Debt, Maturities, Repayments of Principal in Year Two		0	0
Long-term Debt, Maturities, Repayments of Principal in Year Three		0	0
Long-term Debt, Maturities, Repayments of Principal in Year Four		374,420,000	374,420,000
Long-term Debt, Maturities, Repayments of Principal in Year Five		80,207,000	80,207,000
Long-term Debt, Gross		458,558,000	458,558,000									$ 484,859,000
Debt Instrument, Repurchased Face Amount		10,580,000	10,580,000
Gain (Loss) on Extinguishment of Debt, Total		(238,000)	(238,000)
Long-term Debt, Total		442,026,000	442,026,000									460,777,000
Repayments of Long-term Debt, Total			26,301,000	$ 48,573,000
Amortization of Debt Issuance Costs			2,928,000
Debt Issuance Costs, Net, Total		12,601,000	12,601,000									17,055,000
Line of Credit Facility, Remaining Borrowing Capacity		21,685,000	21,685,000
Liquidity		35,201,000	35,201,000
Future Liquidity Warrant Exercise Proceeds			25,140,000
Debt Financing Costs that Should Have Been Recorded in Prior Periods [Member]
Increase in Debt Financing and Other Costs		1,309,000	1,145,000
Increase (Decrease) in Long-term Debt, Unamortized Debt Financing Costs		$ 1,309,000	$ 1,309,000
Forecast [Member]
Amortization of Debt Issuance Costs	$ 1,029,000				$ 232,000	$ 2,747,000	$ 4,388,000	$ 4,205,000
Warrants Issued in Connection with Second Lien Term Loan [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		6,000,000	6,000,000
Warrants, When Fully Exercised, Percentage of Common Stock Outstanding			10.40%
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 4.19	$ 4.19
Warrants and Rights Outstanding		$ 16,930,000	$ 16,930,000
Senior Secured Notes [Member]
Debt Instrument, Face Amount													$ 400,000,000
Debt Instrument, Interest Rate, Stated Percentage		9.50%	9.50%										9.50%
Long-term Debt, Gross		$ 374,420,000	$ 374,420,000									385,000,000
Repurchase Price of Notes, Change of Control		101.00%	101.00%
Debt Issuance Costs, Gross													$ 37,819,000
First Lien Term Loan [Member]
Debt Instrument, Face Amount													250,000,000
Debt Instrument, Interest Rate, Stated Percentage		8.50%	8.50%
Line of Credit Facility, Maximum Borrowing Capacity		$ 27,200,000	$ 27,200,000							$ 27,200,000	$ 40,000,000		40,000,000
Long-term Debt, Gross												6,303,000
Long-term Debt, Total		0	0
Line of Credit Facility, Current Borrowing Capacity		$ 21,685,000	$ 21,685,000
First Lien Term Loan [Member] \| Subsequent Event [Member]
Reduction in Loan Commitments									15.00%
First Lien Term Loan [Member] \| Subsequent Event [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity									$ 23,120,000
Second Lien Term Loan [Member]
Debt Instrument, Face Amount													$ 150,000,000
Debt Instrument, Interest Rate, Stated Percentage		12.00%	12.00%
Long-term Debt, Gross		$ 84,138,000	$ 84,138,000									93,556,000
Long-term Debt, Total		84,138,000	84,138,000
Repayments of Long-term Debt, Total		$ 7,318,000	9,418,000
Pulitzer Excess Cash Flow			$ 3,931,000
First Lien Credit Facility [Member]
Debt Instrument, Interest Rate, Stated Percentage		6.10%	6.10%
Long-term Debt, Gross
First Lien Credit Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate			5.50%
First Lien Credit Facility [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate			4.50%
First Lien Credit Facility [Member] \| Federal Funds Rate Plus 0.5% [Member]
Debt Instrument, Basis Spread on Variable Rate			4.50%
First Lien Credit Facility [Member] \| One Month LIBOR Plus 1.0% [Member]
Debt Instrument, Basis Spread on Variable Rate			4.50%

Note 5 - Debt - Debt (Details) - USD ($)	Jun. 30, 2019	Sep. 30, 2018	Mar. 31, 2014
Long-term debt, gross	$ 458,558,000	$ 484,859,000
Interest rate
Unamortized debt issue costs	$ (12,601,000)	(17,055,000)
Interest rate
Less current maturities of long-term debt	$ 3,931,000	7,027,000
Total long-term debt	442,026,000	460,777,000
First Lien Credit Facility [Member]
Long-term debt, gross
Interest rate	6.10%
Interest rate	(6.10%)
First Lien Term Loan [Member]
Long-term debt, gross		6,303,000
Interest rate	8.50%
Interest rate	(8.50%)
Total long-term debt	$ 0
Senior Secured Notes [Member]
Long-term debt, gross	$ 374,420,000	385,000,000
Interest rate	9.50%		9.50%
Interest rate	(9.50%)		(9.50%)
Second Lien Term Loan [Member]
Long-term debt, gross	$ 84,138,000	$ 93,556,000
Interest rate	12.00%
Interest rate	(12.00%)
Total long-term debt	$ 84,138,000

Note 6 - Pension, Postretirement and Postemployment Defined Benefit Plans (Details Textual) - Pension Plan [Member] - USD ($)	3 Months Ended	9 Months Ended
	Jun. 24, 2018	Jun. 30, 2019
Defined Benefit Plan, Plan Assets, Contributions by Employer		$ 650,000
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Curtailment	$ 2,031,000

Note 6 - Pension, Postretirement and Postemployment Defined Benefit Plans - Net Period Postretirement Cost (Benefit) Components for Postretirement Plans (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 24, 2018	Jun. 30, 2019	Jun. 24, 2018
Pension Plan [Member]
Service cost for benefits earned during the period	$ 9,000	$ 12,000	$ 27,000	$ 36,000
Interest cost on projected benefit obligation	1,641,000	1,438,000	4,923,000	4,314,000
Expected return on plan assets	(2,018,000)	(1,983,000)	(6,055,000)	(5,949,000)
Amortization of net loss	284,000	506,000	851,000	1,518,000
Amortization of prior service benefit	(25,000)	(34,000)	(75,000)	(102,000)
Pension benefit	(109,000)	(61,000)	(329,000)	(183,000)
Curtailment gains		(2,031,000)
Postretirement Health Coverage [Member]
Interest cost on projected benefit obligation	103,000	90,000	309,000	271,000
Expected return on plan assets	(270,000)	(270,000)	(811,000)	(810,000)
Amortization of net loss	(244,000)	(246,000)	(732,000)	(738,000)
Amortization of prior service benefit	(181,000)	(196,000)	(543,000)	(588,000)
Pension benefit	(592,000)	(622,000)	(1,777,000)	(3,896,000)
Curtailment gains				$ (2,031,000)

Note 7 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 7 - Income Taxes (Details Textual) - USD ($)	Jun. 30, 2019	Jun. 24, 2018	Jun. 30, 2019	Jun. 24, 2018	Sep. 30, 2018
Income Tax Expense (Benefit), Total	$ 1,505,000	$ 1,972,000	$ 6,175,000	$ (16,791,000)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest, Total	$ (7,677,000)	$ 6,722,000	$ 20,739,000	$ 25,820,000
Effective Income Tax Rate Reconciliation, Percent, Total	19.60%	29.30%	29.80%	(65.00%)
Operating Loss Carryforwards, Total					$ 63,048,000

Note 8 - Earnings Per Common Share (Details Textual) - shares	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 24, 2018	Jun. 30, 2019	Jun. 24, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	6,000,000	6,484,300	6,000,000	6,701,300

Note 8 - Earnings Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended						9 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Dec. 30, 2018	Jun. 24, 2018	Mar. 25, 2018	Dec. 24, 2017	Jun. 30, 2019	Jun. 24, 2018
Income attributable to Lee Enterprises, Incorporated	$ 5,766	$ (2,678)	$ 10,361	$ 4,458	$ 2,239	$ 35,003	$ 13,449	$ 41,700
Weighted average common shares (in shares)	57,731			57,064			57,578	56,971
Less weighted average restricted Common Stock (in shares)	(2,088)			(2,286)			(2,094)	(2,373)
Basic average common shares (in shares)	55,643			54,778			55,484	54,598
Dilutive stock options and restricted Common Stock (in shares)	1,227			1,302			1,038	1,305
Diluted average common shares (in shares)	56,870			56,080			56,522	55,903
Basic: (in dollars per share)	$ 0.10			$ 0.08			$ 0.24	$ 0.76
Diluted: (in dollars per share)	$ 0.10			$ 0.08			$ 0.24	$ 0.75

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Note 9 - Stock Ownership Plans (Details Textual) - Restricted Stock [Member]	3 Months Ended
	Jun. 30, 2019 USD ($)
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 2,258,011
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	1 year 146 days

Note 9 - Stock Ownership Plans - Summary of Stock Option Activity (Details) $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended
	Jun. 30, 2019 USD ($) $ / shares shares
Outstanding, Shares (in shares) \| shares	1,100
Outstanding, Weighted Average Exercise Price (in dollars per share) \| $ / shares	$ 1.88
Exercised, Shares (in shares) \| shares	(83)
Exercised, Weighted Average Exercise Price (in dollars per share) \| $ / shares	$ 2.11
Cancelled, Shares (in shares) \| shares	(58)
Cancelled, Weighted Average Exercise Price (in dollars per share) \| $ / shares	$ 2.01
Outstanding, Shares (in shares) \| shares	959
Outstanding, Weighted Average Exercise Price (in dollars per share) \| $ / shares	$ 1.86
Outstanding, Weighted Average Remaining Contractual Term (Year)	1 year 328 days
Outstanding, Aggregate Intrinsic Value \| $	$ 497
Exercisable, Shares (in shares) \| shares	959
Exercisable, Weighted Average Exercise Price (in dollars per share) \| $ / shares	$ 1.86
Exercisable, Weighted Average Remaining Contractual Term (Year)	1 year 328 days
Exercisable, Aggregate Intrinsic Value \| $	$ 497

Note 9 - Stock Ownership Plans - Summary of Restricted Stock Activity (Details) - Restricted Stock [Member] shares in Thousands	9 Months Ended
	Jun. 30, 2019 $ / shares shares
Outstanding, shares (in shares) \| shares	2,059
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 2.31
Vested, shares (in shares) \| shares	(737)
Vested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 1.54
Granted, shares (in shares) \| shares	788
Granted, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 2.18
Cancelled, shares (in shares) \| shares	(34)
Cancelled, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 2.13
Outstanding, shares (in shares) \| shares	2,076
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 2.53

Note 10 - Fair Value Measurements (Details Textual) - USD ($)	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Mar. 31, 2014
Long-term Debt, Total	$ 442,026,000		$ 460,777,000
Second Lien Term Loan [Member]
Long-term Debt, Total	84,138,000
Fair Value, Inputs, Level 3 [Member]
Investments, Fair Value Disclosure, Total	6,068,000
Equity Securities without Readily Determinable Fair Value, Amount	10,201,717
Fair Value, Inputs, Level 3 [Member] \| Senior Secured Notes [Member]
Long-term Debt, Total	374,420,000
Fair Value, Inputs, Level 3 [Member] \| Second Lien Term Loan [Member]
Long-term Debt, Total	$ 84,138,000
Fair Value, Inputs, Level 3 [Member] \| TCT and Private Equity Investment [Member]
Equity Securities without Readily Determinable Fair Value, Percent	17.00%
Fair Value, Inputs, Level 2 [Member]
Warrants and Rights Outstanding	$ 1,417,000	$ 4,479,000		$ 16,930,000
Fair Value, Inputs, Level 2 [Member] \| Senior Secured Notes [Member]
Long-term Debt, Fair Value	381,440,375
Fair Value, Inputs, Level 2 [Member] \| Second Lien Term Loan [Member]
Long-term Debt, Fair Value	$ 83,927,867

Note 11 - Commitments and Contingent Liabilities (Details Textual)		3 Months Ended
	Jun. 30, 2017 USD ($)	Mar. 31, 2019 USD ($)	Jun. 30, 2019
Number of Multiemployer Pension Plans			3
Plan Partially Withdrawn From in 2017 [Member] \| Multiemployer Plans, Pension [Member]
Multiemployer Plans, Withdrawal Obligation	$ 2,600,000
Multiemployer Plans, Withdrawal Obligation, Period	20 years
CWA ITU Multiempoyer Plan [Member] \| Multiemployer Plans, Pension [Member]
Multiemployer Plans, Expenses for Lability Incurred		$ 500,000