0001628280-24-003010 | 10-Q | XBRL Viewer

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2023	Dec. 25, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Weighted average amortization period (in years)	11 years 2 months 12 days
Allocated to sold operations	$ 1,261	$ 0

Debt	3 Months Ended
Debt	Dec. 24, 2023
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 $454.2 million at a 9% annual fixed rate and maturing on March 16, 2045 (referred to herein as “Credit Agreement” and “Term Loan”). On December 24, 2023, the fair value is $382.2 million. This represents a level 2 fair value measurement. During the three months ended December 24, 2023, we made $1.6 million principal debt payments as a result of non-core asset sales. Future payments are contingent on the Company's ability to generate future excess cash flow, as defined in the Credit Agreement. As of December 24, 2023, 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

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Dec. 24, 2023	Jan. 31, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Dec. 24, 2023
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		6,143,119
Entity Central Index Key	0000058361
Current Fiscal Year End Date	--09-29
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Amendment Flag	false

Income Taxes	3 Months Ended
Income Taxes	Dec. 24, 2023
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES We recorded an income tax expense of $0.2 million related to income before taxes of $1.5 million for the three months ended December 24, 2023. 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. The effective income tax rate for the three months ended December 24, 2023, was 16.7%. The effective income tax rate for the three months ended December 25, 2022, was 19.4%. The primary differences between these rates and the U.S. federal statutory rate of 21% are because of state taxes, non-deductible expenses and adjustments to reserves for uncertain tax positions, including any related interest. 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.

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+ Details

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Dec. 24, 2023
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 24, 2023, 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 2023 Annual Report on Form 10-K. The Company's fiscal year ends on the last Sunday in September. Fiscal year 2024 ends on September 24, 2024, and fiscal year 2023 ended September 24, 2023. Fiscal year 2024 includes 53 weeks of operations and 2023 included 52 weeks of operations. Because of seasonal and other factors, the results of operations for the three months ended December 24, 2023, 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. In 2024, certain prior period amounts within the consolidated financial statements have been adjusted to conform with current period presentation. These matters did not change operating revenues, net income (loss), accumulated deficit, and earnings per share in all periods presented.

Goodwill and Other Intangible Assets

3 Months Ended

Dec. 24, 2023

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 24, 2023	September 24, 2023

Goodwill, beginning of period	329,504	329,504
Allocated to sold operations	(1,261)	—
Goodwill, end of period	328,243	329,504
Non-amortized intangible assets:
Mastheads	18,675	18,675
Amortizable intangible assets:
Customer and newspaper subscriber lists	305,100	306,766
Less accumulated amortization	(233,391)	(230,453)
	71,709	76,313
Total intangibles, net	418,627	424,492

The weighted average amortization period for amortizable assets is 11.2 years.

During the three months ended December 24, 2023 the Company sold non-core operations. Goodwill was allocated on a pro-rata basis to these operations, which totaled $1.3 million.

Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2023	Dec. 25, 2022
Operating revenue:
Total operating revenue	$ 155,678	$ 185,131
Advertising and marketing services revenue
Operating revenue:
Total operating revenue	70,887	89,585
Advertising and marketing services revenue \| Print advertising revenue
Operating revenue:
Total operating revenue	24,435	41,836
Advertising and marketing services revenue \| Digital advertising revenue
Operating revenue:
Total operating revenue	46,452	47,749
Subscription revenue
Operating revenue:
Total operating revenue	71,339	79,699
Subscription revenue \| Print advertising revenue
Operating revenue:
Total operating revenue	51,872	67,370
Subscription revenue \| Digital advertising revenue
Operating revenue:
Total operating revenue	19,467	12,329
Other revenue
Operating revenue:
Total operating revenue	13,452	15,847
Other revenue \| Print advertising revenue
Operating revenue:
Total operating revenue	8,492	11,120
Other revenue \| Digital advertising revenue
Operating revenue:
Total operating revenue	$ 4,960	$ 4,727

- 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.

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+ Details

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (Unaudited) - USD ($) $ in Thousands	Total	Accumulated Deficit	Common Stock	Additional paid-in capital	Accumulated Other Comprehensive Income
Beginning Balance at Sep. 25, 2022	$ 15,005	$ (261,229)	$ 60	$ 259,521	$ 16,653
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares 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
Beginning Balance at Sep. 24, 2023	21,240	(266,496)	61	260,832	26,843
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares redeemed	(96)			(96)
Income attributable to Lee Enterprises, Incorporated	688	688
Stock compensation	214			214
Other comprehensive loss	(2,286)				(2,286)
Deferred income taxes, net	(28)				(28)
Ending Balance at Dec. 24, 2023	$ 19,732	$ (265,808)	$ 61	$ 260,950	$ 24,529

- Definition

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

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+ Details

- Definition

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

+ References + Details

- Definition

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

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- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

Income Taxes (Details) $ in Thousands	3 Months Ended
Income Taxes (Details) $ in Thousands	Dec. 24, 2023 USD ($) jurisdiction	Dec. 25, 2022 USD ($)
Income Tax Disclosure [Abstract]
Income tax expense	$ 248	$ 440
Income before taxes	$ 1,500	$ 2,300
Effective income tax rate	16.70%	19.40%
Number of state and local jurisdictions \| jurisdiction	27

- Definition

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

+ References + Details

Revenue

3 Months Ended

Dec. 24, 2023

Revenue from Contract with Customer [Abstract]

Revenue

REVENUE

The following table presents our revenue disaggregated by source:


	Three months Ended
(Thousands of Dollars)	December 24, 2023	December 25, 2022

Operating revenue:
Print advertising revenue	24,435	41,836
Digital advertising revenue	46,452	47,749
Advertising and marketing services revenue	70,887	89,585
Print subscription revenue	51,872	67,370
Digital subscription revenue	19,467	12,329
Subscription revenue	71,339	79,699
Print other revenue	8,492	11,120
Digital other revenue	4,960	4,727
Other revenue	13,452	15,847
Total operating revenue	155,678	185,131

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 24, 2023, that was included in the contract liability as of September 24, 2023, was $27.2 million.

Accounts receivable, excluding allowance for credit losses was $74.3 million and $74.4 million as of December 24, 2023, and September 24, 2023, respectively. Allowance for credit losses was $6.2 million and $5.3 million as of December 24, 2023, and September 24, 2023, 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 (Tables)

3 Months Ended

Dec. 24, 2023

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 24, 2023	December 25, 2022

Operating revenue	6,991	8,814
Operating expenses	4,681	6,285
Operating income	2,310	2,529
Company's 50% share of operating income	1,155	1,265
Equity in earnings of TNI	1,155	1,265

Summarized results of MNI are as follows:


	Three months ended
(Thousands of Dollars)	December 24, 2023	December 25, 2022

Operating revenue	10,602	11,904
Operating expenses, excluding restructuring costs, depreciation and amortization	7,810	9,346
Restructuring costs	61	26
Depreciation and amortization	120	137
Operating income	2,611	2,395
Net income	772	807
Equity in earnings of MNI	386	404

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2023	Dec. 25, 2022
Operating revenue:
Total operating revenue	$ 155,678	$ 185,131
Operating expenses:
Compensation	59,676	75,446
Newsprint and ink	4,843	7,432
Other operating expenses	74,776	86,774
Depreciation and amortization	7,295	7,886
Assets gain on sales, impairments and other, net	(1,469)	(2,563)
Restructuring costs and other	4,265	646
Total operating expenses	149,386	175,621
Equity in earnings of associated companies	1,541	1,668
Operating income	7,833	11,178
Non-operating (expense) income:
Interest expense	(10,131)	(10,408)
Pension and OPEB related benefit and other, net	186	1,494
Curtailment/Settlement gains	3,593	0
Total non-operating expense, net	(6,352)	(8,914)
Income before income taxes	1,481	2,264
Income tax expense	248	440
Net income	1,233	1,824
Net income attributable to non-controlling interests	(545)	(725)
Income attributable to Lee Enterprises, Incorporated	688	1,099
Other comprehensive loss, net of income taxes	(2,314)	(140)
Comprehensive (loss) income attributable to Lee Enterprises, Incorporated	$ (1,626)	$ 959
Earnings per common share:
Basic (in dollars per share)	$ 0.12	$ 0.19
Diluted (in dollars per share)	$ 0.12	$ 0.19
Advertising and marketing services
Operating revenue:
Total operating revenue	$ 70,887	$ 89,585
Subscription
Operating revenue:
Total operating revenue	71,339	79,699
Other
Operating revenue:
Total operating revenue	$ 13,452	$ 15,847

Earnings Per Common Share

3 Months Ended

Dec. 24, 2023

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 24, 2023	December 25, 2022

Income attributable to Lee Enterprises, Incorporated:	688	1,099
Weighted average common shares	6,080	5,996
Less weighted average restricted Common Stock	(170)	(171)
Basic average common shares	5,910	5,825
Dilutive restricted Common Stock	26	71
Diluted average common shares	5,936	5,896
Earnings per common share:
Basic	0.12	0.19
Diluted	0.12	0.19

For the three months ended December 24, 2023 and December 25, 2022, 128,019 and 74,304 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.

Revenue (Tables)

3 Months Ended

Dec. 24, 2023

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 24, 2023	December 25, 2022

Operating revenue:
Print advertising revenue	24,435	41,836
Digital advertising revenue	46,452	47,749
Advertising and marketing services revenue	70,887	89,585
Print subscription revenue	51,872	67,370
Digital subscription revenue	19,467	12,329
Subscription revenue	71,339	79,699
Print other revenue	8,492	11,120
Digital other revenue	4,960	4,727
Other revenue	13,452	15,847
Total operating revenue	155,678	185,131

Pension, Postretirement and Postemployment Defined Benefit Plans - Narrative (Details)	3 Months Ended
	Dec. 24, 2023 USD ($) plan participant	Dec. 25, 2022 USD ($)	Sep. 24, 2023 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Number of defined benefit plans \| plan	1
Multiemployer plans, withdrawal obligation	$ 24,800,000		$ 25,100,000
Multiemployer plans, withdrawal obligation, period (years)	20 years
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, benefit obligation, voluntary settlement, number of participants \| participant	522
Defined benefit plan, benefit obligation, lump sum payment for settlement	$ 22,600,000
Settlement gain	2,409,000	$ 0
Defined benefit plan, plan assets, period increase (decrease)	(22,600,000)
Defined benefit plan, plan assets, contributions by employer	0	0
Defined benefit plan, expected future employer contributions, next fiscal year	0
Medical Plan
Defined Benefit Plan Disclosure [Line Items]
Curtailment gain	$ 1,184,000	$ 0

Investments In Associated Companies - Summarized Financial Results (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2023	Dec. 25, 2022
Schedule of Equity Method Investments [Line Items]
Operating revenue	$ 155,678	$ 185,131
Operating expenses	149,386	175,621
Restructuring costs	4,265	646
Depreciation and amortization	7,295	7,886
Operating income	7,833	11,178
Net income	1,233	1,824
Equity in earnings	1,541	1,668
TNI Partners
Schedule of Equity Method Investments [Line Items]
Operating revenue	6,991	8,814
Operating expenses	4,681	6,285
Operating income	2,310	2,529
MNI
Schedule of Equity Method Investments [Line Items]
Operating revenue	10,602	11,904
Operating expenses	7,810	9,346
Restructuring costs	61	26
Depreciation and amortization	120	137
Operating income	2,611	2,395
Net income	772	807
TNI Partners
Schedule of Equity Method Investments [Line Items]
Company's 50% share of operating income	1,155	1,265
Equity in earnings	$ 1,155	$ 1,265
Percentage of share	50.00%	50.00%
MNI
Schedule of Equity Method Investments [Line Items]
Equity in earnings	$ 386	$ 404
Percentage of share	50.00%

Investments In Associated Companies - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2023	Dec. 25, 2022
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	$ 1,200	$ 900
MNI
Schedule of Equity Method Investments [Line Items]
Distribution from equity method investments	$ 400	$ 300

Debt (Details) - USD ($) $ in Thousands	3 Months Ended
Debt (Details) - USD ($) $ in Thousands	Dec. 24, 2023	Dec. 25, 2022
Debt Instrument [Line Items]
Principal payments on long-term debt	$ 1,580	$ 0
Credit Agreement \| Secured Term Loan \| BH Finance
Debt Instrument [Line Items]
Long-term debt, term (years)	25 years
Long-term debt	$ 454,200
Long-term debt, interest rate	9.00%
Principal payments on long-term debt	$ 1,600
Credit Agreement \| Secured Term Loan \| BH Finance \| Fair Value, Inputs, Level 2
Debt Instrument [Line Items]
Long-term debt, fair value	$ 382,200

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. 24, 2023	Dec. 25, 2022
Earnings Per Share [Abstract]
Income attributable to Lee Enterprises, Incorporated:	$ 688	$ 1,099
Weighted average common shares (in shares)	6,080	5,996
Less weighted average restricted Common Stock (in shares)	(170)	(171)
Basic average common shares (in shares)	5,910	5,825
Dilutive stock options and restricted Common Stock (in shares)	26	71
Diluted average common shares (in shares)	5,936	5,896
Earnings per common share:
Basic (in dollars per share)	$ 0.12	$ 0.19
Diluted (in dollars per share)	$ 0.12	$ 0.19

Goodwill and Other Intangible Assets -Schedule of Goodwill and Identified Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2023	Dec. 25, 2022	Sep. 24, 2023
Goodwill [Roll Forward]
Goodwill, beginning of period	$ 329,504	$ 329,504
Allocated to sold operations	(1,261)	$ 0
Goodwill, end of period	328,243
Amortizable intangible assets:
Total intangibles, net	418,627		$ 424,492
Customer and newspaper subscriber lists
Amortizable intangible assets:
Customer and newspaper subscriber lists	305,100		306,766
Less accumulated amortization	(233,391)		(230,453)
Amortizable intangible assets, net	71,709		76,313
Mastheads
Non-amortized intangible assets:
Mastheads	$ 18,675		$ 18,675

Basis of Presentation and Summary of Significant Accounting Policies (Details)	Dec. 24, 2023	Dec. 25, 2022
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 - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
Revenue - Narrative (Details) - USD ($) $ in Millions	Dec. 24, 2023	Sep. 24, 2023
Revenue from Contract with Customer [Abstract]
Contract liability revenue recognized	$ 27.2
Accounts receivable, excluding allowance for credit loss	74.3	$ 74.4
Allowance for credit loss	$ 6.2	$ 5.3

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2023	Dec. 25, 2022
Cash (required for) provided by operating activities:
Net income	$ 1,233	$ 1,824
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	7,295	7,886
Bad debt expense	3,724	1,936
Curtailment/Settlement gain	(3,593)	0
Stock compensation expense	214	349
Assets gain on sales, impairments and other, net	(1,469)	(2,563)
Earnings net of distributions deemed returns on investment of TNI and MNI	(59)	(522)
Gain on sale of investment	0	(1,408)
Deferred income taxes	(645)	(216)
Return of letters of credit collateral	0	778
Other, net	(550)	(459)
Changes in operating assets and liabilities:
Increase in receivables and contract assets	(3,040)	(8,034)
(Increase) decrease in inventories and other	(66)	153
Increase (decrease) in accounts payable and other accrued liabilities	64	(1,738)
Decrease in pension and other postretirement and postemployment benefit obligations	(418)	(192)
Change in income taxes payable	(2,105)	570
Other	(505)	(578)
Net cash provided by (required for) operating activities	80	(2,214)
Cash provided by (required for) investing activities:
Purchases of property and equipment	(1,030)	(1,187)
Proceeds from sales of assets	3,145	4,052
Other, net	(20)	1,678
Net cash provided by investing activities	2,095	4,543
Cash required for financing activities:
Principal payments on long-term debt	(1,580)	0
Common stock transactions, net	221	(168)
Net cash required for financing activities	(1,359)	(168)
Net increase in cash and cash equivalents	816	2,161
Cash and cash equivalents:
Beginning of period	14,548	16,185
End of period	$ 15,364	$ 18,346

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares shares in Thousands	Dec. 24, 2023	Sep. 24, 2023
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)	6,143	6,063
Common stock, shares issued (in shares)	6,143	6,063
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

Goodwill and Other Intangible Assets (Tables)

3 Months Ended

Dec. 24, 2023

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 24, 2023	September 24, 2023

Goodwill, beginning of period	329,504	329,504
Allocated to sold operations	(1,261)	—
Goodwill, end of period	328,243	329,504
Non-amortized intangible assets:
Mastheads	18,675	18,675
Amortizable intangible assets:
Customer and newspaper subscriber lists	305,100	306,766
Less accumulated amortization	(233,391)	(230,453)
	71,709	76,313
Total intangibles, net	418,627	424,492

Commitments and Contingent Liabilities	3 Months Ended
Commitments and Contingent Liabilities	Dec. 24, 2023
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.

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 24, 2023	Sep. 24, 2023
Current assets:
Cash and cash equivalents	$ 15,365	$ 14,548
Accounts receivable and contract assets, net	68,103	69,104
Inventories	7,637	7,504
Prepaid and other current assets	14,761	15,373
Total current assets	105,866	106,529
Investments:
Associated companies	27,741	27,819
Other	5,569	5,572
Total investments	33,310	33,391
Property and equipment:
Land and improvements	11,995	12,366
Buildings and improvements	82,989	83,140
Equipment	211,356	213,714
Construction in process	1,368	2,453
Property and equipment, gross	307,708	311,673
Less accumulated depreciation	248,530	250,439
Property and equipment, net	59,178	61,234
Operating lease right-of-use assets	38,417	40,822
Goodwill	328,243	329,504
Other intangible assets, net	90,384	94,988
Other	14,195	12,741
Total assets	702,509	711,617
Current liabilities:
Current portion of lease liabilities	7,602	7,755
Accounts payable	38,537	36,290
Compensation and other accrued liabilities	26,960	29,448
Unearned revenue	39,550	40,843
Total current liabilities	112,649	114,336
Long-term debt, net of current maturities	454,161	455,741
Operating lease liabilities	34,160	36,580
Pension obligations	561	586
Postretirement and postemployment benefit obligations	7,427	8,618
Deferred income taxes	40,735	41,351
Income taxes payable	5,980	5,809
Withdrawal liabilities and other	24,646	24,890
Total liabilities	680,319	687,911
Stockholders' equity:
Serial convertible preferred stock, no par value; authorized 500 shares; none issued	0	0
Additional paid-in capital	260,950	260,832
Accumulated deficit	(265,808)	(266,496)
Accumulated other comprehensive income	24,529	26,843
Total stockholders' equity	19,732	21,240
Non-controlling interests	2,458	2,466
Total equity	22,190	23,706
Total liabilities and equity	702,509	711,617
Common Class A
Stockholders' equity:
Common stock	61	61
Common Class B
Stockholders' equity:
Common stock	0	0
Pension Plan
Property and equipment:
Pension and medical plan assets	11,095	10,843
Medical Plan
Property and equipment:
Pension and medical plan assets	$ 21,821	$ 21,565

Pension, Postretirement and Postemployment Defined Benefit Plans

3 Months Ended

Dec. 24, 2023

Retirement Benefits [Abstract]

Pension, Postretirement and Postemployment Defined Benefit Plans

PENSION, POSTRETIREMENT AND POSTEMPLOYMENT DEFINED BENEFIT PLANS

We have one defined benefit pension plan that covers 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 24, 2023, our liability and related expense for benefits under the plans are recorded over the service period of employees based upon annual actuarial calculations.

During the three months ended December 24, 2023, the Company offered a voluntary lump sum payment of future benefits to terminated vested participants in the defined benefit pension plan. The offer was accepted by 522 participants, representing a $22.6 million settlement of related pension plan liability. The Company recognized a non-cash settlement gain of $2.4 million, which is reflected within "Curtailment/Settlement gains" on the Consolidated Statements of Income (Loss) and Comprehensive Income (Loss). Pension plan assets and liabilities were reduced by $22.6 million.

During the three months ended December 24, 2023, the Company completed the outsourcing of certain printing operations, which ceased postretirement medical benefits for a group of employees. The Company recognized a non-cash curtailment gain of $1.2 million, which is reflected within "Curtailment/Settlement gains" on the Consolidated Statements of Income (Loss) and Comprehensive Income (Loss).

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


PENSION PLANS	Three months ended
(Thousands of Dollars)	December 24, 2023	December 25, 2022

Service cost for benefits earned during the period	1	5
Interest cost on projected benefit obligation	2,515	2,592
Expected return on plan assets	(2,453)	(2,548)
Amortization of net (gain) loss	(2)	2
Amortization of prior service benefit	212	213

Settlement gain	(2,409)	—
Net periodic pension (benefit) cost	(2,136)	264


POSTRETIREMENT MEDICAL PLANS	Three months ended
(Thousands of Dollars)	December 24, 2023	December 25, 2022

Service cost for benefits earned during the period	13	17
Interest cost on projected benefit obligation	149	149
Expected return on plan assets	(320)	(295)
Amortization of net gain	(308)	(254)
Amortization of prior service benefit	(94)	(162)
Curtailment gain	(1,184)	—
Net periodic postretirement benefit	(1,744)	(545)

In the three months ended December 24, 2023 and December 25, 2022, we made no contributions to our pension plans. We have no required contributions to our pension plans for 2024.

Multiemployer Pension Plans

In prior periods, the Company effectuated withdrawals from several multiemployer plans. As of December 24, 2023 and September 24, 2023, we had $24.8 million and $25.1 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480794/715-70-50-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480482/715-20-55-17

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (q)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (l)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//715/tableOfContent

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (o)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (p)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480126/715-20-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 60
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480266/715-60-50-3

+ Details

Investments In Associated Companies

3 Months Ended

Dec. 24, 2023

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 24, 2023	December 25, 2022

Operating revenue	6,991	8,814
Operating expenses	4,681	6,285
Operating income	2,310	2,529
Company's 50% share of operating income	1,155	1,265
Equity in earnings of TNI	1,155	1,265

TNI makes periodic distributions of its earnings and for the three months ended December 24, 2023, and December 25, 2022, we received $1.2 million and $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 24, 2023	December 25, 2022

Operating revenue	10,602	11,904
Operating expenses, excluding restructuring costs, depreciation and amortization	7,810	9,346
Restructuring costs	61	26
Depreciation and amortization	120	137
Operating income	2,611	2,395
Net income	772	807
Equity in earnings of MNI	386	404

MNI makes periodic distributions of its earnings and in the three months ended December 24, 2023 and December 25, 2022, we received $0.4 million and $0.3 million in distributions

Earnings Per Common Share (Tables)

3 Months Ended

Dec. 24, 2023

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 24, 2023	December 25, 2022

Income attributable to Lee Enterprises, Incorporated:	688	1,099
Weighted average common shares	6,080	5,996
Less weighted average restricted Common Stock	(170)	(171)
Basic average common shares	5,910	5,825
Dilutive restricted Common Stock	26	71
Diluted average common shares	5,936	5,896
Earnings per common share:
Basic	0.12	0.19
Diluted	0.12	0.19

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Dec. 24, 2023
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 24, 2023, 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 2023 Annual Report on Form 10-K. The Company's fiscal year ends on the last Sunday in September. Fiscal year 2024 ends on September 24, 2024, and fiscal year 2023 ended September 24, 2023. Fiscal year 2024 includes 53 weeks of operations and 2023 included 52 weeks of operations. Because of seasonal and other factors, the results of operations for the three months ended December 24, 2023, 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. In 2024, certain prior period amounts within the consolidated financial statements have been adjusted to conform with current period presentation. These matters did not change operating revenues, net income (loss), accumulated deficit, and earnings per share in all periods presented.

Pension, Postretirement and Postemployment Defined Benefit Plans - Net Periodic Cost (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2023	Dec. 25, 2022
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost for benefits earned during the period	$ 1	$ 5
Interest cost on projected benefit obligation	2,515	2,592
Expected return on plan assets	(2,453)	(2,548)
Amortization of net gain (loss)	(2)	2
Amortization of prior service benefit	212	213
Settlement gain	(2,409)	0
Pension and postretirement medical benefit	(2,136)	264
Postretirement Medical Plans
Defined Benefit Plan Disclosure [Line Items]
Service cost for benefits earned during the period	13	17
Interest cost on projected benefit obligation	149	149
Expected return on plan assets	(320)	(295)
Amortization of net gain (loss)	(308)	(254)
Amortization of prior service benefit	(94)	(162)
Curtailment gain	(1,184)	0
Pension and postretirement medical benefit	$ (1,744)	$ (545)

Pension, Postretirement and Postemployment Defined Benefit Plans (Tables)

3 Months Ended

Dec. 24, 2023

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 24, 2023	December 25, 2022

Service cost for benefits earned during the period	1	5
Interest cost on projected benefit obligation	2,515	2,592
Expected return on plan assets	(2,453)	(2,548)
Amortization of net (gain) loss	(2)	2
Amortization of prior service benefit	212	213

Settlement gain	(2,409)	—
Net periodic pension (benefit) cost	(2,136)	264


POSTRETIREMENT MEDICAL PLANS	Three months ended
(Thousands of Dollars)	December 24, 2023	December 25, 2022

Service cost for benefits earned during the period	13	17
Interest cost on projected benefit obligation	149	149
Expected return on plan assets	(320)	(295)
Amortization of net gain	(308)	(254)
Amortization of prior service benefit	(94)	(162)
Curtailment gain	(1,184)	—
Net periodic postretirement benefit	(1,744)	(545)

Earnings Per Common Share - Narrative (Details) - shares	3 Months Ended
	Dec. 24, 2023	Dec. 25, 2022
Earnings Per Share [Abstract]
Anti-dilutive shares excluded (in shares)	128,019	74,304