0001628280-23-006116 | 10-Q | XBRL Viewer

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Dec. 25, 2022	Feb. 28, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Dec. 25, 2022
Document Transition Report	false
Entity File Number	1-6227
Entity Registrant Name	LEE ENTERPRISES, INC
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	42-0823980
Entity Address, Address Line One	4600 E. 53rd Street
Entity Address, City or Town	Davenport
Entity Address, State or Province	IA
Entity Address, Postal Zip Code	52807
City Area Code	563
Local Phone Number	383-2100
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	LEE
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		6,039,856
Entity Central Index Key	0000058361
Current Fiscal Year End Date	--09-24
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 25, 2022	Sep. 25, 2022
Current assets:
Cash and cash equivalents	$ 18,346	$ 16,185
Accounts receivable and contract assets, net	75,405	69,522
Inventories	8,991	8,265
Prepaid and other current assets	18,352	15,151
Total current assets	121,094	109,123
Investments:
Associated companies	28,064	27,378
Other	5,765	5,971
Total investments	33,829	33,349
Property and equipment:
Land and improvements	14,130	14,505
Buildings and improvements	93,328	95,111
Equipment	216,065	215,731
Construction in process	2,137	1,449
Property and equipment, gross	325,660	326,796
Less accumulated depreciation	255,224	253,083
Property and equipment, net	70,436	73,713
Operating lease right-of-use assets	47,097	47,490
Goodwill	329,504	329,504
Other intangible assets, net	116,534	121,373
Other	9,119	9,896
Total assets	747,696	744,042
Current liabilities:
Current portion of lease liabilities	7,848	7,859
Accounts payable	39,383	28,608
Compensation and other accrued liabilities	39,945	44,740
Unearned revenue	48,750	49,929
Total current liabilities	135,926	131,136
Long-term debt, net of current maturities	462,554	462,554
Operating lease liabilities	44,062	46,003
Pension obligations	984	966
Postretirement and postemployment benefit obligations	9,291	9,221
Deferred income taxes	42,503	42,719
Income taxes payable	8,446	8,292
Withdrawal liabilities and other	25,512	25,914
Total liabilities	729,278	726,805
Stockholders' equity:
Serial convertible preferred stock, no par value; authorized 500 shares; none issued	0	0
Additional paid-in capital	259,487	259,521
Accumulated deficit	(260,130)	(261,229)
Accumulated other comprehensive income	16,513	16,653
Total stockholders' equity	15,930	15,005
Non-controlling interests	2,488	2,232
Total equity	18,418	17,237
Total liabilities and equity	747,696	744,042
Common Class A
Stockholders' equity:
Common stock	60	60
Common Class B
Stockholders' equity:
Common stock	0	0
Pension Plan
Property and equipment:
Pension and medical plan assets	486	528
Medical Plan
Property and equipment:
Pension and medical plan assets	$ 19,597	$ 19,066

Consolidated Balance Sheets (Parenthetical) - $ / shares shares in Thousands	Dec. 25, 2022	Sep. 25, 2022
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	500	500
Preferred stock, shares issued (in shares)	0	0
Common Class A
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	12,000	12,000
Common stock, shares outstanding (in shares)	6,043	5,979
Common stock, shares issued (in shares)	6,043	5,979
Common Class B
Common stock, par value (in dollars per share)	$ 2	$ 2
Common stock, shares authorized (in shares)	3,000	3,000
Common stock, shares issued (in shares)	0	0

Consolidated Statements of Income (Loss) and Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended
	Dec. 25, 2022	Dec. 26, 2021
Operating revenue:
Total operating revenue	$ 185,131	$ 202,282
Operating expenses:
Compensation	75,446	84,694
Newsprint and ink	7,432	7,644
Other operating expenses	86,774	85,982
Depreciation and amortization	7,886	9,676
Assets gain on sales, impairments and other, net	(2,563)	(12,274)
Restructuring costs and other	646	3,200
Total operating expenses	175,621	178,922
Equity in earnings of associated companies	1,668	1,754
Operating income	11,178	25,114
Non-operating (expense) income:
Interest expense	(10,408)	(10,663)
Curtailment gain	0	1,027
Other, net	1,494	3,072
Total non-operating expense, net	(8,914)	(6,564)
Income before income taxes	2,264	18,550
Income tax expense	440	5,351
Net income	1,824	13,199
Net income attributable to non-controlling interests	(725)	(541)
Income attributable to Lee Enterprises, Incorporated	1,099	12,658
Other comprehensive loss, net of income taxes	(140)	(6,112)
Comprehensive income attributable to Lee Enterprises, Incorporated	$ 959	$ 6,546
Earnings per common share:
Basic (in dollars per share)	$ 0.19	$ 2.21
Diluted (in dollars per share)	$ 0.19	$ 2.17
Advertising and marketing services
Operating revenue:
Total operating revenue	$ 89,585	$ 98,754
Subscription
Operating revenue:
Total operating revenue	79,699	87,519
Other
Operating revenue:
Total operating revenue	$ 15,847	$ 16,009

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($) $ in Thousands	Total	Accumulated Deficit	Common Stock	Additional paid-in capital	Accumulated Other Comprehensive Income
Beginning Balance at Sep. 26, 2021	$ 41,097	$ (259,212)	$ 59	$ 258,063	$ 42,187
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued (redeemed)	(385)		1	(386)
Income attributable to Lee Enterprises, Incorporated	12,658	12,658
Stock compensation	186			186
Other comprehensive loss	(8,174)				(8,174)
Deferred income taxes, net	2,062				2,062
Ending Balance at Dec. 26, 2021	47,444	(246,554)	60	257,863	36,075
Beginning Balance at Sep. 25, 2022	15,005	(261,229)	60	259,521	16,653
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued (redeemed)	(383)			(383)
Income attributable to Lee Enterprises, Incorporated	1,099	1,099
Stock compensation	349			349
Other comprehensive loss	(200)				(200)
Deferred income taxes, net	60				60
Ending Balance at Dec. 25, 2022	$ 15,930	$ (260,130)	$ 60	$ 259,487	$ 16,513

- Definition

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

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Amount before tax, after reclassification adjustments of other comprehensive income (loss).

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Amount of tax expense (benefit) allocated to other comprehensive income (loss).

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

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+ Details

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Dec. 25, 2022	Dec. 26, 2021
Cash (required for) provided by operating activities:
Net income	$ 1,824	$ 13,199
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	7,886	9,676
Curtailment gain	0	(1,027)
Pension withdrawal cost	0	0
Stock compensation expense	349	186
Assets gain loss on sales, impairments and other, net	(2,563)	(12,274)
Gain on sale of investment	(1,408)	0
Deferred income taxes	(216)	0
Return of letters of credit collateral	778	0
Other, net	(459)	383
Changes in operating assets and liabilities:
Increase in receivables and contract assets	(6,098)	(8,519)
Decrease in inventories and other	153	1,085
Increase (decrease) in accounts payable and other accrued liabilities	(1,738)	3,369
Decrease in pension and other postretirement and postemployment benefit obligations	(192)	(4,826)
Change in income taxes payable	570	2,427
Other	(578)	(3,109)
Net cash (required for) provided by operating activities	(1,692)	570
Cash provided by investing activities:
Purchases of property and equipment	(1,187)	(1,777)
Proceeds from sales of assets	4,052	14,406
Distributions less than earnings of TNI and MNI	(522)	(595)
Other, net	1,678	(80)
Net cash provided by investing activities	4,021	11,954
Cash required for financing activities:
Payments on long-term debt	0	(20,062)
Common stock transactions, net	(168)	11
Net cash required for financing activities	(168)	(20,051)
Net increase (decrease) in cash and cash equivalents	2,161	(7,527)
Cash and cash equivalents:
Beginning of period	16,185	26,112
End of period	$ 18,346	$ 18,585

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Dec. 25, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 its subsidiaries (the “Company”) as of December 25, 2022, 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 2022 Annual Report on Form 10-K. The Company's fiscal year ends on the last Sunday in September. Fiscal year 2023 ends on September 24, 2023, and fiscal year 2022 ended September 25, 2022. Fiscal year 2023 and 2022 are 52-week years with 13 weeks in each quarter. Because of seasonal and other factors, the results of operations for the three months ended December 25, 2022, are not necessarily indicative of the results to be expected for the full year. The Consolidated Financial Statements include our accounts and those of our wholly owned subsidiaries, as well as our 82.5% interest in INN Partners, L.C. (“BLOX Digital" formerly "TownNews”). Our 50% interest in TNI Partners ("TNI") and our 50% interest in Madison Newspapers, Inc. ("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.

Revenue

3 Months Ended

Dec. 25, 2022

Revenue from Contract with Customer [Abstract]

Revenue

REVENUE

The following table presents our revenue disaggregated by source:


	Three months Ended
(Thousands of Dollars)	December 25, 2022	December 26, 2021

Operating revenue:
Print advertising revenue	41,836	55,970
Digital advertising revenue	47,749	42,784
Advertising and marketing services revenue	89,585	98,754
Print subscription revenue	67,370	79,628
Digital subscription revenue	12,329	7,891
Subscription revenue	79,699	87,519
Print other revenue	11,120	11,385
Digital other revenue	4,727	4,624
Other revenue	15,847	16,009
Total operating revenue	185,131	202,282

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.

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 contract liabilities is unearned revenue 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. Revenue recognized in the three months ended December 25, 2022, that was included in the contract liability as of September 25, 2022, was $32.2 million.

Accounts receivable, excluding allowance for credit losses was $80.8 million and $74.8 million as of December 25, 2022, and September 25, 2022, respectively. Allowance for credit losses was $5.4 million and $5.2 million as of December 25, 2022, and September 25, 2022, respectively.

Sales commissions are expensed as incurred as the associated contractual periods are one year or less. These costs are recorded within compensation. Most 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.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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+ Details

Investments In Associated Companies

3 Months Ended

Dec. 25, 2022

Equity Method Investments and Joint Ventures [Abstract]

Investments In Associated Companies

INVESTMENTS IN ASSOCIATED COMPANIES

TNI Partners

In Tucson, Arizona, TNI, acting as agent for our subsidiary, Star Publishing Company (“Star Publishing”), and Gannets Co. Inc.'s subsidiary Citizen Publishing Company (“Citizen”), 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:


	Three months ended
(Thousands of Dollars)	December 25, 2022	December 26, 2021

Operating revenue	8,814	8,981
Operating expenses	6,285	6,465
Operating income	2,529	2,516
Company's 50% share of operating income	1,265	1,258
Equity in earnings of TNI	1,265	1,258

TNI makes periodic distributions of its earnings and for the three months ended December 25, 2022, and December 26, 2021, and in both periods we received $0.9 million 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:


	Three months ended
(Thousands of Dollars)	December 25, 2022	December 26, 2021

Operating revenue	11,904	12,195
Operating expenses, excluding restructuring costs, depreciation and amortization	9,346	9,546
Restructuring costs	26	—
Depreciation and amortization	137	170
Operating income	2,395	2,479
Net income	807	991
Equity in earnings of MNI	404	496

MNI makes periodic distributions of its earnings and in the three months ended December 25, 2022 and December 26, 2021, in both periods we received $0.3 million in distributions.

Goodwill and Other Intangible Assets

3 Months Ended

Dec. 25, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill And Other Intangible Assets

GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill and identified intangible assets consist of the following:


(Thousands of Dollars)	December 25, 2022	September 25, 2022

Goodwill, beginning of period	329,504	330,204
Impairment	—	(700)
Goodwill, end of period	329,504	329,504
Non-amortized intangible assets:
Mastheads	26,346	26,346
Amortizable intangible assets:
Customer and newspaper subscriber lists	323,568	323,568
Less accumulated amortization	(233,380)	(228,541)
	90,188	95,027
Total intangibles, net	446,038	450,877

The weighted average amortization period for amortizable assets is 12.2 years.

Debt	3 Months Ended
Debt	Dec. 25, 2022
Debt Disclosure [Abstract]
Debt	DEBT The Company has debt consisting of a single 25-year term loan with BH Finance LLC, with an aggregate principal balance of $462.6 million at a 9% annual fixed rate and maturing on March 16, 2045 (referred to herein as “Credit Agreement” and “Term Loan”). On December 25, 2022, the fair value is $480.8 million. This represents a level 2 fair value measurement. During the three months ended December 25, 2022, we made no principal debt payments. Future payments are contingent on the Company's ability to generate future excess cash flow, as defined in the Credit Agreement. As of December 25, 2022, there was no excess cash flow payment due.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

Pension, Postretirement and Postemployment Defined Benefit Plans

3 Months Ended

Dec. 25, 2022

Retirement Benefits [Abstract]

Pension, Postretirement and Postemployment Defined Benefit Plans

PENSION, POSTRETIREMENT AND POSTEMPLOYMENT DEFINED BENEFIT PLANSWe have two defined benefit pension plans that together cover certain employees, including plans established under collective bargaining agreements. Additionally, we provide retiree medical and life insurance benefits under postretirement plans at several of our operating locations. Through

December 25, 2022, our liability and related expense for benefits under the plans are recorded over the service period of employees based upon annual actuarial calculations.

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


PENSION PLANS	Three months ended
(Thousands of Dollars)	December 25, 2022	December 26, 2021

Service cost for benefits earned during the period	5	456
Interest cost on projected benefit obligation	2,592	1,936
Expected return on plan assets	(2,548)	(4,536)
Amortization of net (gain) loss	2	(1,259)
Amortization of prior service benefit	213	—
Curtailment gain	—	(1,027)
Pension benefit	264	(4,430)


POSTRETIREMENT MEDICAL PLANS	Three months ended
(Thousands of Dollars)	December 25, 2022	December 26, 2021

Service cost for benefits earned during the period	17	27
Interest cost on projected benefit obligation	149	85
Expected return on plan assets	(295)	(263)
Amortization of net gain	(254)	(249)
Amortization of prior service benefit	(162)	(162)
Postretirement medical benefit	(545)	(562)

In the three months ended December 25, 2022 and December 26, 2021, we made no contributions to our pension plans. We have no required contributions to our pension plans for 2023.

Multiemployer Pension Plans

In prior periods, the Company effectuated withdrawals from several multiemployer plans. As of December 25, 2022, and September 25, 2022, we had $23.7 million and $25.0 million of accrued withdrawal liabilities. The liabilities reflect the estimated value of payments to the fund, payable over 20-years.

- Definition

The entire disclosure for retirement benefits.

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+ Details

Income Taxes	3 Months Ended
Income Taxes	Dec. 25, 2022
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES We recorded an income tax expense of $0.4 million related to income before taxes of $2.3 million for the three months ended December 25, 2022. We recorded an income tax expense of $5.4 million related to income before taxes of $18.6 million for the three months ended December 26, 2021. The effective income tax rate for the three months ended December 25, 2022, was 19.4%. The effective income tax rate for the three months ended December 26, 2021, was 28.8%. The primary differences between these rates and the U.S. federal statutory rate of 21% are because of state taxes, non-deductible expenses, adjustments to reserves for uncertain tax positions, including any related interest, and mark-to-market adjustments to value stock warrants. We file a consolidated federal tax return, as well as combined and separate tax returns in approximately 27 state and local jurisdictions. We do not currently have any federal or material state income tax examinations in progress. Our income tax returns have generally been audited or closed to audit through 2015.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
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-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Earnings Per Common Share

3 Months Ended

Dec. 25, 2022

Earnings Per Share [Abstract]

Earnings Per Common Share

EARNINGS PER COMMON SHARE

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


	Three months ended
(Thousands of Dollars and Shares, Except Per Share Data)	December 25, 2022	December 26, 2021

Income attributable to Lee Enterprises, Incorporated:	1,099	12,658
Weighted average common shares	5,996	5,885
Less weighted average restricted Common Stock	(171)	(159)
Basic average common shares	5,825	5,726
Dilutive stock options and restricted Common Stock	71	118
Diluted average common shares	5,896	5,844
Earnings per common share:
Basic	0.19	2.21
Diluted	0.19	2.17

For the three months ended December 25, 2022 and December 26, 2021, 74,304 and 600,000 shares, respectively, were not considered in the computation of diluted earnings per common share because their inclusion would result in an anti-dilutive effect on per share amounts.

Commitments and Contingent Liabilities	3 Months Ended
Commitments and Contingent Liabilities	Dec. 25, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingent Liabilities	COMMITMENTS AND CONTINGENT LIABILITIES 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.

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Dec. 25, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
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 its subsidiaries (the “Company”) as of December 25, 2022, 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 2022 Annual Report on Form 10-K. The Company's fiscal year ends on the last Sunday in September. Fiscal year 2023 ends on September 24, 2023, and fiscal year 2022 ended September 25, 2022. Fiscal year 2023 and 2022 are 52-week years with 13 weeks in each quarter. Because of seasonal and other factors, the results of operations for the three months ended December 25, 2022, are not necessarily indicative of the results to be expected for the full year. The Consolidated Financial Statements include our accounts and those of our wholly owned subsidiaries, as well as our 82.5% interest in INN Partners, L.C. (“BLOX Digital" formerly "TownNews”). Our 50% interest in TNI Partners ("TNI") and our 50% interest in Madison Newspapers, Inc. ("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.

Revenue (Tables)

3 Months Ended

Dec. 25, 2022

Revenue from Contract with Customer [Abstract]

Revenue Disaggregated by Source

The following table presents our revenue disaggregated by source:


	Three months Ended
(Thousands of Dollars)	December 25, 2022	December 26, 2021

Operating revenue:
Print advertising revenue	41,836	55,970
Digital advertising revenue	47,749	42,784
Advertising and marketing services revenue	89,585	98,754
Print subscription revenue	67,370	79,628
Digital subscription revenue	12,329	7,891
Subscription revenue	79,699	87,519
Print other revenue	11,120	11,385
Digital other revenue	4,727	4,624
Other revenue	15,847	16,009
Total operating revenue	185,131	202,282

Investments In Associated Companies (Tables)

3 Months Ended

Dec. 25, 2022

Equity Method Investments and Joint Ventures [Abstract]

Summarized Results of TNI and MNI

Summarized results of TNI are as follows:


	Three months ended
(Thousands of Dollars)	December 25, 2022	December 26, 2021

Operating revenue	8,814	8,981
Operating expenses	6,285	6,465
Operating income	2,529	2,516
Company's 50% share of operating income	1,265	1,258
Equity in earnings of TNI	1,265	1,258

Summarized results of MNI are as follows:


	Three months ended
(Thousands of Dollars)	December 25, 2022	December 26, 2021

Operating revenue	11,904	12,195
Operating expenses, excluding restructuring costs, depreciation and amortization	9,346	9,546
Restructuring costs	26	—
Depreciation and amortization	137	170
Operating income	2,395	2,479
Net income	807	991
Equity in earnings of MNI	404	496

Goodwill and Other Intangible Assets (Tables)

3 Months Ended

Dec. 25, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill and Intangible Assets

Goodwill and identified intangible assets consist of the following:


(Thousands of Dollars)	December 25, 2022	September 25, 2022

Goodwill, beginning of period	329,504	330,204
Impairment	—	(700)
Goodwill, end of period	329,504	329,504
Non-amortized intangible assets:
Mastheads	26,346	26,346
Amortizable intangible assets:
Customer and newspaper subscriber lists	323,568	323,568
Less accumulated amortization	(233,380)	(228,541)
	90,188	95,027
Total intangibles, net	446,038	450,877

Pension, Postretirement and Postemployment Defined Benefit Plans (Tables)

3 Months Ended

Dec. 25, 2022

Retirement Benefits [Abstract]

Schedule of Net Periodic Pension and Postretirement Cost (Benefit) Components

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


PENSION PLANS	Three months ended
(Thousands of Dollars)	December 25, 2022	December 26, 2021

Service cost for benefits earned during the period	5	456
Interest cost on projected benefit obligation	2,592	1,936
Expected return on plan assets	(2,548)	(4,536)
Amortization of net (gain) loss	2	(1,259)
Amortization of prior service benefit	213	—
Curtailment gain	—	(1,027)
Pension benefit	264	(4,430)


POSTRETIREMENT MEDICAL PLANS	Three months ended
(Thousands of Dollars)	December 25, 2022	December 26, 2021

Service cost for benefits earned during the period	17	27
Interest cost on projected benefit obligation	149	85
Expected return on plan assets	(295)	(263)
Amortization of net gain	(254)	(249)
Amortization of prior service benefit	(162)	(162)
Postretirement medical benefit	(545)	(562)

Earnings Per Common Share (Tables)

3 Months Ended

Dec. 25, 2022

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

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


	Three months ended
(Thousands of Dollars and Shares, Except Per Share Data)	December 25, 2022	December 26, 2021

Income attributable to Lee Enterprises, Incorporated:	1,099	12,658
Weighted average common shares	5,996	5,885
Less weighted average restricted Common Stock	(171)	(159)
Basic average common shares	5,825	5,726
Dilutive stock options and restricted Common Stock	71	118
Diluted average common shares	5,896	5,844
Earnings per common share:
Basic	0.19	2.21
Diluted	0.19	2.17

Basis of Presentation and Summary of Significant Accounting Policies (Details)	Dec. 25, 2022	Dec. 26, 2021
TNI Partners
Noncontrolling Interest [Line Items]
Equity method investment, ownership percentage	50.00%	50.00%
MNI
Noncontrolling Interest [Line Items]
Equity method investment, ownership percentage	50.00%
INN Partners, L.C.
Noncontrolling Interest [Line Items]
Noncontrolling interest, ownership percentage by parent	82.50%

Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 25, 2022	Dec. 26, 2021
Operating revenue:
Total operating revenue	$ 185,131	$ 202,282
Advertising and marketing services revenue
Operating revenue:
Total operating revenue	89,585	98,754
Advertising and marketing services revenue \| Print advertising revenue
Operating revenue:
Total operating revenue	41,836	55,970
Advertising and marketing services revenue \| Digital advertising revenue
Operating revenue:
Total operating revenue	47,749	42,784
Subscription revenue
Operating revenue:
Total operating revenue	79,699	87,519
Subscription revenue \| Print advertising revenue
Operating revenue:
Total operating revenue	67,370	79,628
Subscription revenue \| Digital advertising revenue
Operating revenue:
Total operating revenue	12,329	7,891
Other revenue
Operating revenue:
Total operating revenue	15,847	16,009
Other revenue \| Print advertising revenue
Operating revenue:
Total operating revenue	11,120	11,385
Other revenue \| Digital advertising revenue
Operating revenue:
Total operating revenue	$ 4,727	$ 4,624

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Revenue - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
Revenue - Narrative (Details) - USD ($) $ in Millions	Dec. 25, 2022	Sep. 25, 2022
Revenue from Contract with Customer [Abstract]
Contract liability revenue recognized	$ 32.2
Accounts receivable, excluding allowance for credit loss	80.8	$ 74.8
Allowance for credit loss	$ 5.4	$ 5.2

Investments In Associated Companies - Summarized Financial Results (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 25, 2022	Dec. 26, 2021
Schedule of Equity Method Investments [Line Items]
Operating revenue	$ 185,131	$ 202,282
Operating expenses	175,621	178,922
Restructuring costs	646	3,200
Depreciation and amortization	7,886	9,676
Operating income	11,178	25,114
Net income	1,824	13,199
Equity in earnings	1,668	1,754
MNI
Schedule of Equity Method Investments [Line Items]
Net income	807	991
TNI Partners
Schedule of Equity Method Investments [Line Items]
Operating revenue	8,814	8,981
Operating expenses	6,285	6,465
Operating income	2,529	2,516
Company's 50% share of operating income	1,265	1,258
Equity in earnings	1,265	1,258
MNI
Schedule of Equity Method Investments [Line Items]
Operating revenue	11,904	12,195
Operating expenses	9,346	9,546
Restructuring costs	26	0
Depreciation and amortization	137	170
Operating income	2,395	2,479
Equity in earnings	$ 404	$ 496

Investments In Associated Companies - Summarized Financial Results (Details) (Parentheticals)	Dec. 25, 2022	Dec. 26, 2021
TNI Partners
Schedule of Equity Method Investments [Line Items]
Percentage of share	50.00%	50.00%

Investments In Associated Companies - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 25, 2022	Dec. 26, 2021
MNI
Schedule of Equity Method Investments [Line Items]
Equity method investments, ownership percentage	50.00%
TNI Partners
Schedule of Equity Method Investments [Line Items]
Distribution from equity method investments	$ 900	$ 900
MNI
Schedule of Equity Method Investments [Line Items]
Distribution from equity method investments	$ 300	$ 300

Goodwill and Other Intangible Assets - Narrative (Details)	3 Months Ended
	Dec. 25, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Weighted average amortization period (in years)	12 years 2 months 12 days

Goodwill and Other Intangible Assets -Schedule of Goodwill and Identified Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 25, 2022	Sep. 25, 2022	Sep. 26, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 329,504	$ 329,504	$ 330,204
Impairment	0	(700)
Amortizable intangible assets:
Total intangibles, net	446,038	450,877
Customer and newspaper subscriber lists
Amortizable intangible assets:
Customer and newspaper subscriber lists	323,568	323,568
Less accumulated amortization	(233,380)	(228,541)
Amortizable intangible assets, net	90,188	95,027
Mastheads
Non-amortized intangible assets:
Mastheads	$ 26,346	$ 26,346

Debt (Details) - USD ($) $ in Thousands		3 Months Ended
Debt (Details) - USD ($) $ in Thousands	Mar. 16, 2020	Dec. 25, 2022	Dec. 26, 2021
Debt Instrument [Line Items]
Payments on long-term debt		$ 0	$ 20,062
Credit Agreement \| Secured Term Loan \| BH Finance
Debt Instrument [Line Items]
Long-term debt, term (years)	25 years
Long-term debt	$ 462,600
Long-term debt, interest rate	9.00%
Payments on long-term debt		0
Credit Agreement \| Secured Term Loan \| BH Finance \| Fair Value, Inputs, Level 2
Debt Instrument [Line Items]
Long-term debt, fair value		$ 480,800

Pension, Postretirement and Postemployment Defined Benefit Plans - Narrative (Details)	3 Months Ended
	Dec. 25, 2022 USD ($) plan	Dec. 26, 2021 USD ($)	Sep. 25, 2022 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Number of defined benefit plans \| plan	2
Multiemployer plans, withdrawal obligation	$ 23,700,000		$ 25,000,000
Multiemployer plans, withdrawal obligation, period (years)	20 years
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, contributions by employer	$ 0	$ 0
Defined benefit plan, expected future employer contributions, next fiscal year	$ 0

- Definition

Amount of contribution received by defined benefit plan from employer which increases plan assets.

+ References + Details

Pension, Postretirement and Postemployment Defined Benefit Plans - Net Periodic Cost (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 25, 2022	Dec. 26, 2021
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost for benefits earned during the period	$ 5	$ 456
Interest cost on projected benefit obligation	2,592	1,936
Expected return on plan assets	(2,548)	(4,536)
Amortization of net gain (loss)	2	(1,259)
Amortization of prior service benefit	213	0
Curtailment gain	0	(1,027)
Pension and postretirement medical benefit	264	(4,430)
Postretirement Medical Plans
Defined Benefit Plan Disclosure [Line Items]
Service cost for benefits earned during the period	17	27
Interest cost on projected benefit obligation	149	85
Expected return on plan assets	(295)	(263)
Amortization of net gain (loss)	(254)	(249)
Amortization of prior service benefit	(162)	(162)
Pension and postretirement medical benefit	$ (545)	$ (562)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 25, 2022	Dec. 26, 2021
Income Tax Disclosure [Abstract]
Income tax expense	$ 440	$ 5,351
Income before taxes	$ 2,300	$ 18,600
Effective income tax rate	19.40%	28.80%

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Earnings Per Common Share - Computation of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Dec. 25, 2022	Dec. 26, 2021
Earnings Per Share [Abstract]
Income attributable to Lee Enterprises, Incorporated:	$ 1,099	$ 12,658
Weighted average common shares (in shares)	5,996	5,885
Less weighted average restricted Common Stock (in shares)	(171)	(159)
Basic average common shares (in shares)	5,825	5,726
Dilutive stock options and restricted Common Stock (in shares)	71	118
Diluted average common shares (in shares)	5,896	5,844
Earnings per common share:
Basic (in dollars per share)	$ 0.19	$ 2.21
Diluted (in dollars per share)	$ 0.19	$ 2.17

Earnings Per Common Share - Narrative (Details) - shares	3 Months Ended
	Dec. 25, 2022	Dec. 26, 2021
Earnings Per Share [Abstract]
Anti-dilutive shares excluded (in shares)	74,304	600,000