Lee Enterprises (LEE) 10-K11 Dec 202020 FY Annual reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Sep. 27, 2020	Nov. 30, 2020	Mar. 31, 2020
Document Information [Line Items]
Entity Central Index Key	0000058361
Entity Registrant Name	LEE ENTERPRISES, INC
Amendment Flag	false
Current Fiscal Year End Date	--09-27
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Document Type	10-K
Document Annual Report	true
Document Period End Date	Sep. 27, 2020
Document Transition Report	false
Entity File Number	1-6227
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 - $0.01 par value
Trading Symbol	LEE
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 52,359,374
Entity Common Stock, Shares Outstanding		58,353,084

Consolidated Statements of Inco

Consolidated Statements of Income (Loss) and Comprehensive Income (Loss) - USD ($)	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Operating revenue:
Total operating revenue	$ 618,004,000	$ 509,854,000	$ 543,955,000
Operating expenses:
Compensation	243,023,000	182,869,000	199,164,000
Newsprint and ink	24,243,000	22,237,000	24,949,000
Other operating expenses	259,382,000	193,709,000	199,653,000
Depreciation and amortization	36,133,000	29,332,000	31,766,000
Assets loss (gain) on sales, impairments and other	(5,403,000)	2,464,000	6,429,000
Restructuring costs and other	13,751,000	11,635,000	5,550,000
Total operating expenses	571,129,000	442,246,000	467,511,000
Equity in earnings of associated companies	3,403,000	7,121,000	9,249,000
Operating income	50,278,000	74,729,000	85,693,000
Non-operating income (expense):
Interest expense	(47,743,000)	(47,488,000)	(52,842,000)
Debt financing and administrative costs	(11,966,000)	(7,214,000)	(5,311,000)
Other, net	12,274,000	3,813,000	3,280,000
Total non-operating expense, net	(47,435,000)	(50,889,000)	(54,873,000)
Income before income taxes	2,843,000	23,840,000	30,820,000
Income tax expense (benefit)	4,104,000	7,931,000	(16,228,000)
Net income (loss)	(1,261,000)	15,909,000	47,048,000
Net income attributable to non-controlling interests	(1,845,000)	(1,641,000)	(1,282,000)
Income (loss) attributable to Lee Enterprises, Incorporated	(3,106,000)	14,268,000	45,766,000
Other comprehensive income (loss), net of income taxes	9,064,000	(17,368,000)	4,322,000
Comprehensive (loss) income attributable to Lee Enterprises, Incorporated	$ 5,958,000	$ (3,100,000)	$ 50,088,000
Earnings per common share:
Basic: (in dollars per share)	$ (0.05)	$ 0.26	$ 0.84
Diluted: (in dollars per share)	$ (0.05)	$ 0.25	$ 0.82
Advertising and Marketing Services [Member]
Operating revenue:
Total operating revenue	$ 289,655,000	$ 265,933,000	$ 303,446,000
Subscription and Circulation [Member]
Operating revenue:
Total operating revenue	265,939,000	186,691,000	195,108,000
Product and Service, Other [Member]
Operating revenue:
Total operating revenue	$ 62,410,000	$ 57,230,000	$ 45,401,000

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 27, 2020	Sep. 29, 2019
Current assets:
Cash and cash equivalents	$ 33,733,000	$ 8,645,000
Accounts receivable, less allowance for doubtful accounts: 2020 $13,431; 2019 $6,434	52,598,000	42,536,000
Inventories	7,534,000	3,769,000
Prepaids and other	14,888,000	5,353,000
Total current assets	108,753,000	60,303,000
Investments:
Associated companies	27,624,000	28,742,000
Other	6,255,000	10,684,000
Total investments	33,879,000	39,426,000
Property and equipment:
Land and improvements	18,711,000	16,979,000
Buildings and improvements	128,475,000	148,514,000
Equipment	245,117,000	237,289,000
Construction in process	2,323,000	1,980,000
Property, Plant and Equipment, Gross, Ending Balance	394,626,000	404,762,000
Less accumulated depreciation	289,017,000	322,723,000
Property and equipment, net	105,609,000	82,039,000
Operating lease right-of-use assets	70,933,000	0
Goodwill	328,445,000	250,309,000
Other intangible assets, net	182,680,000	107,393,000
Other	13,699,000	1,394,000
Total assets	864,057,000	555,202,000
Current liabilities:
Current portion of lease liabilities	8,577,000	0
Current maturities of long-term debt	13,733,000	2,954,000
Accounts payable	17,163,000	16,750,000
Compensation and other accrued liabilities	44,278,000	17,711,000
Accrued interest	0	1,903,000
Unearned revenue	60,271,000	21,720,000
Total current liabilities	144,022,000	61,038,000
Long-term debt, net of current maturities	524,557,000	429,391,000
Operating lease liabilities	62,374,000	0
Pension obligations	75,656,000	47,037,000
Postretirement and postemployment benefit obligations	39,543,000	2,550,000
Deferred income taxes	15,208,000	29,806,000
Income taxes payable	18,048,000	8,742,000
Warrants and other	14,282,000	13,469,000
Total liabilities	893,690,000	592,033,000
Stockholders' equity (deficit):
Serial convertible preferred stock, no par value; authorized 500 shares; none issued	0	0
Additional paid-in capital	256,431,000	255,476,000
Accumulated deficit	(268,529,000)	(265,423,000)
Accumulated other comprehensive loss	(20,050,000)	(29,114,000)
Total stockholders' deficit	(31,564,000)	(38,484,000)
Non-controlling interests	1,931,000	1,653,000
Total deficit	(29,633,000)	(36,831,000)
Total liabilities and deficit	864,057,000	555,202,000
Common Class A [Member]
Stockholders' equity (deficit):
Common Stock	584,000	577,000
Common Class B [Member]
Stockholders' equity (deficit):
Common Stock	0	0
Pension Plan [Member]
Property and equipment:
Retirement plan assets, net	4,147,000	0
Postretirement Health Coverage [Member]
Property and equipment:
Retirement plan assets, net	$ 15,912,000	$ 14,338,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Sep. 27, 2020	Sep. 29, 2019
Accounts receivable, allowance for doubtful accounts	$ 13,431,000	$ 6,434,000
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authoritzed (in shares)	500,000	500,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01
Common Class A [Member]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	120,000,000	120,000,000
Common stock, shares issued (in shares)	58,353,000	57,646,000
Common stock, shares outstanding (in shares)	58,353,000	57,646,000
Common Class B [Member]
Common stock, par value (in dollars per share)	$ 2	$ 2
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	0	0

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member]	Retained Earnings Including Noncontrolling Interests [Member]	AOCI Attributable to Parent [Member]Cumulative Effect, Period of Adoption, Adjustment [Member]	AOCI Attributable to Parent [Member]	Total
Balance, beginning of year at Sep. 24, 2017	$ 567	$ 251,790		$ (328,524)			$ (16,068)
Balance, beginning of year (in shares) at Sep. 24, 2017	56,712
Shares issued	$ 5	(318)
Shares issued (in shares)	429
Balance, beginning of year at Sep. 30, 2018	$ 572	253,511	$ 3,067	(279,691)		$ (3,067)	(11,746)	$ (37,354)
Balance, end of year (in shares) at Sep. 30, 2018	57,141							57,141
Stock compensation		2,039
Net (loss) income					$ 47,048			$ 47,048
Net income attributable to non-controlling interests				(1,282)				1,282
Change in pension and postretirement benefits							10,477
Deferred income taxes, net							(3,088)
Shares issued	$ 5	(75)
Shares issued (in shares)	505
Balance, beginning of year at Sep. 29, 2019	$ 577	255,476	0	(265,423)		0	(29,114)	$ (38,484)
Balance, end of year (in shares) at Sep. 29, 2019	57,646							57,646
Stock compensation		2,040
Net (loss) income					15,909			$ 15,909
Net income attributable to non-controlling interests				(1,641)				1,641
Change in pension and postretirement benefits							(24,667)
Deferred income taxes, net							7,299
Shares issued	$ 7	(87)
Shares issued (in shares)	707
Balance, beginning of year at Sep. 27, 2020	$ 584	256,431	$ 0	(268,529)		$ 0	(20,050)	$ (31,564)
Balance, end of year (in shares) at Sep. 27, 2020	58,353							58,353
Stock compensation		$ 1,042
Net (loss) income					$ (1,261)			$ (1,261)
Net income attributable to non-controlling interests				$ (1,845)				$ 1,845
Change in pension and postretirement benefits							11,464
Deferred income taxes, net							$ (2,400)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Cash provided by operating activities:
Net (loss) income	$ (1,261)	$ 15,909	$ 47,048
Adjustments to reconcile income to net cash provided by operating activities:
Depreciation and amortization	36,133	29,332	31,766
Stock compensation expense	1,294	1,638	1,857
Assets loss (gain) on sales, impairments and other	(5,403)	2,464	6,429
Distributions greater (less) than earnings of MNI	1,402	465	(1,229)
Deferred income taxes	(3,560)	(2,003)	(17,378)
Debt financing and administrative costs	11,966	7,214	5,311
Pension contributions	6,215	(650)	(4,990)
Payments to collateralize letters of credit	(11,502)	0	0
Other, net	(1,083)	(497)	478
Changes in operating assets and liabilities:
Decrease in receivables and contract sales	26,908	1,697	4,418
Decrease (increase) in inventories and other	2,724	2,759	(1,926)
Decrease in accounts payable and other accrued liabilities	(8,341)	(3,676)	(8,587)
(Decrease) increase in pension, postretirement and postemployment benefit obligations	(15,380)	1,900	(2,482)
Change in income taxes payable	7,123	1,495	687
Other, including warrants	2,634	(371)	(342)
Net cash provided by operating activities	49,869	57,676	59,296
Cash provided by (required for) investing activities:
Purchases of property and equipment	(8,096)	(5,901)	(6,025)
Proceeds from sales of assets	21,710	1,502	6,623
Acquisitions, net of cash acquired	(130,985)	(6,543)	0
Distributions greater (less) than earnings of TNI	(329)	9	1,194
Other, net	(476)	0	(1,864)
Net cash required for investing activities	(118,176)	(10,933)	(72)
Cash provided by (required for) financing activities:
Proceeds from long-term debt	576,000	600	10,000
Payments on long-term debt	443,627	41,832	73,526
Principal payments on long-term borrowings	(37,710)
Debt financing and administrative costs paid	(684)	(1,773)	(437)
Purchases of common stock transactions	(584)	(473)	(502)
Net cash provided (required) for financing activities	93,395	(43,478)	(64,465)
Net increase (decrease) in cash and cash equivalents	25,088	3,265	(5,241)
Cash and cash equivalents:
Beginning of year	8,645	5,380	10,621
End of year	$ 33,733	$ 8,645	$ 5,380

Note 1 - Significant Accounting

Note 1 - Significant Accounting Policies	12 Months Ended
Note 1 - Significant Accounting Policies	Sep. 27, 2020
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	References to "we", "our", "us" and the like throughout the Consolidated Financial Statements refer to Lee Enterprises, Incorporated and subsidiaries (the "Company"). References to " 2020 ", " 2019 ", " 2018 " and the like refer to the fiscal years ended the last Sunday in September. 2020 2019 52 2018 53 Lee Enterprises, Incorporated is a leading provider of high quality, trusted, local news and information, and a major platform for advertising in the markets we serve. We operate 77 26 1. Basis of Presentation The Consolidated Financial Statements include our accounts and those of our subsidiaries, all of which are wholly-owned, except for our 50% interest in TNI, 50% interest in MNI and 82.5% interest in TownNews. TNI and MNI are accounted for under the equity method. Results of TownNews are consolidated. In February 2018, "2017 first 2018, no In March 2016, 2018 not In May 2014, No. 2014 09 2015, 2016, 2017 No. 2015 14, 2016 08, 2016 10, 2016 11, 2016 12, 2016 20 2017 05 606 606 605 December 15, 2017. 606 five 2019 not Fiscal Year All of our enterprises use period accounting with the fiscal year ending on the last Sunday in September. Subsequent Events We have evaluated subsequent events through December 11, 2020. No September 27, 2020 that require disclosure or recognition in these financial statements other than those mentioned in Note 8 9. Accounting Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("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 our estimates on an on-going 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 t not may Principles of Consolidation All significant intercompany transactions and balances have been eliminated. 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, and reductions in the value of, intangible assets. Cash and Cash Equivalents We consider all highly liquid debt instruments purchased with an original maturity of three Accounts Receivable We evaluate our allowance for doubtful accounts receivable based on historical credit experience, payment trends and other economic factors. Delinquency is determined based on timing of payments in relation to billing dates. Accounts considered to be uncollectible are written off. Inventories Newsprint inventories and other inventories are priced at the lower of cost or net realizable value. LIFO newsprint inventories at September 27, 2020 September 29, 2019 $942,000 and $1,661,000 The components of inventory by cost method are as follows: (Thousands of Dollars) September 27, 2020 September 29, 2019 Newsprint - FIFO method 564 1,498 Newsprint - LIFO method 1,222 1,296 Other inventory - FIFO method 2,794 975 Specific identification 2,954 — 7,534 3,769 Other Investments Other investments primarily consist of marketable securities held in trust under a deferred compensation arrangement and investments for which no Property and Equipment Property and equipment are carried at cost. Equipment and all other assets, except for printing presses and preprint insertion equipment, which were previously depreciated by declining-balance methods, are depreciated by straight line. This change in accounting policy will be applied prospectively and effect on previous years are not Years Buildings and improvements 4 - 40 Printing presses and insertion equipment 5 - 28 Other 3 - 17 Additionally, we acquired leasehold improvements as part of the Transactions with useful lives between 3 -9 years. We recognize the fair value of a liability for a legal obligation to perform an asset retirement activity when such activity is a condition of a future event and the fair value of the liability can be estimated. The cost of asset retirements and related accruals was not 2020, 2019 2018. Goodwill and Other Intangible Assets Intangible assets include customer lists, newspaper subscriber lists and mastheads. Legacy Lee intangible assets subject to amortization are being amortized using the straight-line method and intangible assets acquired in the Transactions are being amortized in an accelarated manner consistent with the expected economic benefit. Years Customer lists 10 - 23 Newspaper subscriber lists 10 - 33 We review goodwill for impairment on an annual basis by performing a qualitative and quantitative assessment. Companies with reporting units with zero The Company's goodwill is all attributable to a single reporting unit entity with negative carrying value. In 2020 2019, first fourth We review non-amortizing intangibles for impairment on an annual basis. Should we determine that a non-amortized intangible asset impairment is more likely than not, We analyze goodwill and other non-amortized intangible assets for impairment more frequently if impairment indicators are present. Such indicators of impairment include, but are not We review our amortizable intangible assets for impairment when indicators of impairment are present. We assess recoverability of these assets by comparing the estimated undiscounted cash flows associated with the asset group with their carrying amount. The impairment amount, if any, is calculated based on the excess of the carrying amount over the fair value of those asset groups. The required valuation methodology and underlying financial information that are used to determine fair value require significant judgments to be made by us and represent a Level 3 not We also periodically evaluate the useful lives of amortizable intangible assets. Any resulting changes in the useful lives of such intangible assets will not Future decreases in our market value, or significant differences in revenue, expenses or cash flows from estimates used to determine fair value, could result in impairment charges in the future. See Note 5. Business Combinations The Company accounts for acquisitions in accordance with the provisions of Accounting Standards Codification 805 805" Non-controlling Interest Non-controlling interest in earnings of TownNews is recognized in the Consolidated Financial Statements. Revenue Recognition On October 1, 2018, 606 not October 1, 2018 not not October 1, 2018 Recognition principles: Advertising and marketing services revenue: • 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 not Subscription revenue: one Other revenue: 2020, third not 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. Arrangements with multiple performance obligations: 3. Advertising Costs A substantial amount of our advertising and promotion consists of advertising placed in our own publications and digital platforms, using available space. The incremental cost of such advertising is not not not Restructuring Costs and Other We incur severance related costs on an ongoing basis in response to overall industry trends. We accrue for severance related items generally as part of planned business transformation efforts when the impacted employees can be identified and the amounts are estimable. We did not September 27, 2020 September 29, 2019. Other costs included in Restructuring Costs and Other include estimated impacts of withdrawals from our multiemployer plans. Multiemployer plans are discussed in Note 9. Pension, Postretirement and Postemployment Benefit Plans We evaluate our liabilities for pension, postretirement and postemployment benefit plans based upon computations made by consulting actuaries, incorporating estimates and actuarial assumptions of future plan service costs, future interest costs on projected benefit obligations, rates of compensation increases, when applicable, employee turnover rates, anticipated mortality rates, expected investment returns on plan assets, asset allocation assumptions of plan assets and other factors. We use a fiscal year end measurement date for all our pension and postretirement obligations in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 715, Retirement Plans Income Taxes Deferred income tax assets are recognized for deductible temporary differences and loss carryforwards and deferred income tax liabilities are recognized for taxable temporary differences which are the difference between the reported amounts of assets and liabilities and their tax basis. Deferred income tax assets are reduced by a valuation allowance when, in our opinion, it is more likely than not not We recognize the effect of income tax positions only if those positions are more likely than not 50% Fair Value of Financial Instruments We utilize FASB ASC Topic 820, Fair Value Measurements and Disclosures 820 820 three Level 1 Level 2 not Level 3 one Investments measured at net asset value, as a practical expedient for fair value, are excluded from the fair value hierarchy. Valuation methodologies used for pension and postretirement assets measured at fair value are as follows: Cash and cash equivalents c 1. Treasury Inflation-Protected Securities 1. Equity securities 1. 2. Debt securities 1. 2. Hedge funds Stock Compensation and Warrants We have several active stock-based compensation plans. We account for grants under those plans under the fair value expense recognition provisions of FASB ASC Topic 718, Compensation-Stock Compensation The expected term represents the period that our stock-based awards are expected to be outstanding, and is determined based on historical experience of similar awards, giving consideration to contractual terms of the awards, vesting schedules and expectations of future employee behavior. The volatility factor is calculated using historical market data for our Common Stock. The time frame used is equal to the expected term. We base the risk-free interest rate on the yield to maturity at the time of the stock option grant on zero We amortize as compensation expense the value of stock options and restricted Common Stock using the straight-line method over the vesting or restriction period, which is generally one four We also have 6,000,000 warrants outstanding to purchase shares of our Common Stock. Warrants are recorded at fair value determined using the Black-Scholes option pricing formula. See Notes 6, 10 13. Uninsured Risks We are self-insured for health care, workers compensation and certain long-term disability costs of our employees, subject to stop loss insurance, which limits our losses in the event of large claims. We accrue our estimated health care costs in the period in which such costs are incurred, including an estimate of incurred but not September 27, 2020 Our accrued reserves for health care and workers compensation claims are based upon estimates of the remaining liability for retained losses made by consulting actuaries. The amount of workers compensation reserve has been determined based upon historical patterns of incurred and paid loss development factors from the insurance industry. Recently Issued Accounting Standards - Standards Adopted in 2020 As discussed below, the Company elected to change its method of accounting for leases as of September 30, 2019 No. 2016 02, 842, September 30, 2019, first 2020. We elected the package of practical expedients which permits the Company to not not twelve 842. not 18. We adopted ASC 842 not As a result of adoption of ASC 842, Recently Issued Accounting Standards - Standards Not In June 2016, September 28, 2020 In August 2018, September 28, 2020

Note 2 - Acquisitions

Note 2 - Acquisitions	12 Months Ended
Note 2 - Acquisitions	Sep. 27, 2020
Notes to Financial Statements
Business Combination Disclosure [Text Block]	2 On March 16, 2020, January 29, 2020 30 49 32 The Transactions were funded pursuant to a Credit Agreement dated as of January 29, 2020 6. Between July 2, 2018 March 16, 2020, June 26, 2018 ( March 16, 2020. December 29, 2019, 13 March 29, 2020. March 16, 2020. March 16, 2020 not not In connection with the Transactions, the Company entered into a lease agreement between BH Media, as Landlord, and the Company, as Tenant, providing for the leasing of 68 properties and related fixtures (including production equipment) used in the BH Media Newspaper Business (the "BH Lease"). The Lease was signed and commenced on March 16, 2020. March 16, 2020. The allocation of the purchase price is preliminary. The valuation of property and equipment, intangibles, deferred income taxes, and residual goodwill is not not 12 not no The following table summarizes the preliminary determination of fair values of the assets and liabilities for the Transactions. (in Thousands) Estimated fair value as previously reported (a) Measurement period adjustments Fair value as adjusted Cash and cash equivalents 22,293 — 22,293 Current assets 52,559 (886 ) 51,673 Other assets 12,167 3,543 15,710 Property and equipment 42,952 33 42,985 Operating lease assets 7,445 101 7,546 Advertiser relationships 38,780 (10,820 ) 27,960 Subscriber relationships 36,060 (7,860 ) 28,200 Commercial print relationships 17,130 2,450 19,580 Mastheads 21,680 (1,290 ) 20,390 Goodwill 63,559 14,577 78,136 Total assets 314,625 (152 ) 314,473 Current liabilities assumed (73,451 ) 1,074 (72,377 ) Operating lease liabilities (6.625 ) (921 ) (7,546 ) Other liabilities assumed (2,246 ) — (2,246 ) Pension obligations (43,503 ) — (43,503 ) Postemployment benefit obligations (36,800 ) — (36,800 ) Total liabilities (162,625 ) 152 (162,473 ) Net assets 152,000 — 152,000 Less: acquired cash (22,293 ) — (22,293 ) Total consideration less acquired cash 129,707 — 129,707 (a) 10 March 29, 2020. For the 52 September 27, 2020, 52 September 27, 2020, The Company had various measurement period adjustments due to additional knowledge gained since March 29, 2020. Pro Forma Information (Unaudited) The following table sets forth unaudited pro forma results of operations assuming the Transactions, along with the credit arrangements necessary to finance the Transactions, occurred on October 1, 2018, first 2019. Unaudited September 27, September 29, (Thousands of Dollars, Except Per Share Data) 2020 2019 Total revenues 821,793 973,143 Income attributable to Lee Enterprises, Incorporated 17,632 20,715 Earnings per share - diluted 0.31 0.36 This pro forma financial information is based on historical results of operations, adjusted for the allocation of the purchase price and other acquisition accounting adjustments. This pro forma information is not 2020 The only material, nonrecurring adjustments made relate to the write-off of previously unamortized debt-issuance costs as of October 1, 2018 52 September 29, 2019 52 September 27, 2020. No

Note 3 - Revenue

Note 3 - Revenue	12 Months Ended
Note 3 - Revenue	Sep. 27, 2020
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	3 The following table presents our revenue disaggregated by source: (Thousands of Dollars) September 27, 2020 September 29, 2019 September 30, 2018 Advertising and marketing services revenue 289,655 265,933 303,446 Subscription Revenue 265,939 186,691 195,108 TownNews and other digital services revenue 20,478 19,637 16,328 Other revenue 41,932 37,593 29,073 Total operating revenue 618,004 509,854 543,955 Recognition principles: Arrangements with multiple performance obligations: Contract Assets and Liabilities: twelve September 27, 2020 September 29, 2019 52 September 27, 2020 September 29, 2019 Contract asset balances relate to our Management Agreement revenue was $1,107,000 as of September 29, 2019 no September 27, 2020. March 16, 2020. September 27, 2020 September 29, 2019 September 27, 2020 September 29, 2019 Practical expedients: one one

Note 4 - Investments in Associa

Note 4 - Investments in Associated Companies	12 Months Ended
Note 4 - Investments in Associated Companies	Sep. 27, 2020
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	4 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, Summarized financial information of TNI is as follows: September 27 September 29 (Thousands of Dollars) 2020 2019 ASSETS Current assets 2,643 3,484 Investments and other assets 998 1,350 Total assets 3,641 4,834 LIABILITIES AND MEMBERS' EQUITY Total liabilities 4,663 5,924 Members' equity (1,022 ) (1,090 ) Total liabilities and members' equity 3,641 4,834 Summarized results of TNI are as follows: (Thousands of Dollars) 2020 2019 2018 Operating revenue 37,101 43,532 47,165 Operating expenses 29,673 34,224 37,090 Net income 7,428 9,308 10,075 Company's 50% share 3,714 4,654 5,038 Less amortization of intangible assets 209 418 418 Equity in earnings of TNI 3,505 4,236 4,620 TNI makes weekly distributions of its earnings. We received $3,176,000, $4,245,000 and $5,814,000 in distributions in 2020 2019 2018 At September 27, 2020 2020. 5. 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 related digital sites. 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 financial information of MNI is as follows: September 27 September 29 (Thousands of Dollars) 2020 2019 ASSETS Current assets 10,113 8,796 Investments and other assets 29,952 31,134 Total assets 40,065 39,930 LIABILITIES AND MEMBERS' EQUITY Current liabilities 8,540 5,912 Other liabilities 5,862 6,064 Stockholders' equity 25,663 27,954 Total liabilities and stockholders' equity 40,065 39,930 Summarized results of MNI are as follows: (Thousands of Dollars) 2020 2019 2018 Operating revenue 48,056 56,790 59,670 Operating expenses, excluding restructuring costs, depreciation and amortization 46,845 48,121 49,598 Restructuring costs 274 355 383 Depreciation and amortization 697 1,018 1,149 Operating income 240 7,296 8,540 Net income (204 ) 5,770 9,257 Equity in earnings of MNI (102 ) 2,885 4,629 MNI makes quarterly distributions of its earnings. We received $1,300,000, $3,350,000 and 3,400,000 in distributions in 2020 2019 2018 We provide editorial services to MNI. Editorial service fees are included in other revenue in the Consolidated Statements of Income and Comprehensive Income and totaled $6,152,000, $6,636,000 and $6,718,000, in 2020, 2019 2018, At September 27, 2020

Note 5 - Goodwill and Other Int

Note 5 - Goodwill and Other Intangible Assets	12 Months Ended
Note 5 - Goodwill and Other Intangible Assets	Sep. 27, 2020
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	5 Changes in the carrying amount of goodwill related to continuing operations are as follows: (Thousands of Dollars) 2020 2019 Goodwill, gross amount 1,539,038 1,534,905 Accumulated impairment losses (1,288,729 ) (1,288,729 ) Goodwill, beginning of year 250,309 246,176 Goodwill acquired in business combinations 78,136 4,133 Goodwill, end of year 328,445 250,309 Identified intangible assets related to continuing operations consist of the following: September 27 September 29 (Thousands of Dollars) 2020 2019 Non-amortized intangible assets: Mastheads 40,459 21,883 Amortizable intangible assets: Customer and newspaper subscriber lists 774,604 697,145 Less accumulated amortization 632,457 611,786 142,147 85,359 Non-compete and consulting agreements 28,656 28,675 Less accumulated amortization 28,582 28,524 74 151 182,680 107,393 In January 2017, 2 zero All of the Company’s goodwill is attributed to the single reporting unit with negative carrying value. The Company performed its annual assessment on the first fourth no 2020 2019. In 2020, 2018. No 2019. A summary of the pretax impairment charges is included in the table below: (Thousands of Dollars) 2020 2019 2018 Continuing operations: Non-amortized intangible assets 972 — — Property, equipment and other assets — — 267 972 — 267 The Company recognized $27,960,000 of advertiser relationships, $28,200,000 of subscriber relationships, $19,580,000 of commercial print relationships and $20,390,000 of indefinite-lived masthead assets as part of the Transactions. Annual amortization of intangible assets for the years ending September 2021 September 2025 The Company recognized $78,136,000 of Goodwill as part of the Transactions. The value of the acquired Goodwill is primarily related to an assembled workforce and expected synergies from combining operations. For tax, purposes, the amount of Goodwill that is expected to be deductible is $41,734,000. Refer to Note 2

Note 6 - Debt

Note 6 - Debt	12 Months Ended
Note 6 - Debt	Sep. 27, 2020
Notes to Financial Statements
Debt Disclosure [Text Block]	6 On March 16, 2020 "2020 2020 • To redeem the 9.5% senior secured notes ("Notes") pursuant to an indenture dated as of March 31, 2014 ( • To repay the 12.0% second March 31, 2014, "2nd There was no gain or loss recognized upon extinguishment of the Indenture, 1st 2nd As a result of the 2020 March 31, 2014 ( "1st 2nd March 15, 2045. Debt is summarized as follows: Interest Rates (%) September 27 September 29 September 27 (Thousands of Dollars) 2020 2019 2020 Term Loan 538,290 — 9.00 Revolving Facility — — — 1st Lien Term Loan — — — Notes — 363,420 — 2nd Lien Term Loan — 80,207 — 538,290 443,627 Unamortized debt issue costs — (11,282 ) Less current maturities of long-term debt 13,733 2,954 Total long-term debt 524,557 429,391 As part of our refinancing, we incurred approximately $417,000 in debt financing costs, which are reflected in Debt financing and administrative costs. On March 16, 2020, Our weighted average cost of debt at September 27, 2020 At September 27, 2020 2020 September 27, 2020. fourth 13 December 27, 2020. Interest Interest on the Term Loan bears interest at a fixed annual rate of 9.0%, payable monthly, and matures in March 2045. Principal Payments Voluntary pre-payments under the Credit Agreement are not Excluding the Excess Cash Flow payments described below, there are no • The Company must prepay the Term Loan in an aggregate amount equal to 100% of any Net Cash Proceeds received by the Company or any Subsidiary from a sale, transfer, license, or other disposition of any property of the Company or any subsidiary in excess of $500,000 ninety 90 • Beginning on June 28, 2020, $20,000,000 • If there is a Change of Control (as defined in the Credit Agreement), BH Finance has the option to require the Company to prepay the Term Loan in cash equal to 105% of the unpaid principal balance, plus accrued and unpaid interest. The Company may, Covenants and Other Matters The Credit Agreement contains certain customary representations and warranties, certain affirmative and negative covenants and certain conditions. Certain existing and future direct and indirect material domestic subsidiaries of the Company are guarantors of the Company's obligations under the Credit Agreement. The Credit Agreement restricts us from paying dividends on our Common Stock. This restriction does not may 2020 Security The Term Loan is fully and unconditionally guaranteed on a joint and several first March 16, 2020 ( Also, the Term Loan is secured, subject to certain exceptions, priorities and limitations in the various agreements, by first Warrants In connection with the 2 nd March 31, 2014 ( 2 nd March 31, 2014 March 30, 2014 The Warrant Agreement contains provisions requiring the Warrants to be measured at fair value and included in warrants and 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 13. In connection with the issuance of the Warrants, we entered into a Registration Rights Agreement dated as of March 14, 2014 ( Other In connection with the 2014 $11,282,000, $5,773,100 and $4,769,000 in 2020, 2019 2018, 2020. During the 52 September 29, 2019, 52 September 29, 2019 not 52 September 29, 2019. not Liquidity Pursuant to the terms of the Credit Agreement, our new debt does not Our liquidity, consisting of cash on the balance sheet, totals $ 33,733 ,000 September 27, 2020. twelve not There are numerous potential consequences under the Term Loan if an event of default, as defined, occurs and is not one 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 Credit Agreement (as defined above) has only limited affirmative covenants with which we are required to maintain compliance and there are no We are in compliance with our debt covenants at September 27, 2020.

Note 7 - Pension Plans

Note 7 - Pension Plans	12 Months Ended
Note 7 - Pension Plans	Sep. 27, 2020
Pension Plan [Member]
Notes to Financial Statements
Retirement Benefits [Text Block]	7 We have several non-contributory 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 In connection with the Transactions, we acquired four four 2020. The net periodic cost (benefit) components of our pension plans are as follows: (Thousands of Dollars) 2020 2019 2018 Service cost for benefits earned during the year 1,361 36 48 Interest cost on projected benefit obligation 7,577 6,563 5,754 Expected return on plan assets (12,986 ) (8,073 ) (7,933 ) Amortization of net loss 3,166 1,135 2,025 Amortization of prior service benefit (6 ) (100 ) (136 ) Net periodic pension cost (benefit) (888 ) (439 ) (242 ) Changes in benefit obligations and plan assets are as follows: (Thousands of Dollars) 2020 2019 Benefit obligation, beginning of year 192,369 176,531 Business combination 195,834 — Service cost 1,361 36 Interest cost 7,577 6,563 Actuarial loss (gain) 20,525 20,687 Benefits paid (16,246 ) (11,448 ) Administrative expenses paid (39 ) — Benefit obligation, end of year 401,381 192,369 Fair value of plan assets, beginning of year: 146,999 151,255 Business combination 152,331 — Actual return on plan assets 44,933 8,705 Benefits paid (16,246 ) (11,448 ) Administrative expenses paid (2,794 ) (2,163 ) Employer contributions 6,131 650 Fair value of plan assets, end of year 331,354 146,999 Funded status (70,027 ) (45,370 ) Disaggregated amounts recognized in the Consolidated Balance Sheets are as follows: September 27 September 29 (Thousands of Dollars) 2020 2019 Pension obligations (70,027 ) (45,370 ) Accumulated other comprehensive loss (before income taxes) (41,344 ) (53,066 ) Amounts recognized in accumulated other comprehensive income (loss) are as follows: September 27 September 29 (Thousands of Dollars) 2020 2019 Unrecognized net actuarial loss (41,344 ) (53,072 ) Unrecognized prior service benefit - 6 (41,344 ) (53,066 ) We expect to recognize $4,018,000 of unrecognized net actuarial loss, in net periodic pension cost in 2021. The accumulated benefit obligation for the plans total $401,381,000 at September 27, 2020 September 29, 2019 September 27, 2020 Assumptions Weighted-average assumptions used to determine benefit obligations are as follows: September 27 September 29 (Percent) 2020 2019 Discount rate 2.8 3.1 Weighted-average assumptions used to determine net periodic benefit cost are as follows: (Percent) 2020 2019 2018 Discount rate - service cost 3.3 4.2 3.7 Discount rate - interest cost 2.6 3.9 3.1 Expected long-term return on plan assets 6.0 5.5 5.5 For 2020, Plan Assets The primary objective of our investment strategy is to satisfy our pension obligations at a reasonable cost. Assets are actively invested to balance real growth of capital through appreciation, reinvestment of dividend and interest income, and safety of invested funds. Our investment policy outlines the governance structure for decision making, sets investment objectives and restrictions and establishes criteria for selecting and evaluating investment managers. The use of derivatives is prohibited, except on a case-by-case basis where the manager has a proven capability, and only to hedge quantifiable risks such as exposure to foreign currencies. An investment committee, consisting of certain of our executives and supported by independent consultants, is responsible for monitoring compliance with the investment policy. Assets are periodically redistributed to maintain the appropriate policy allocation. The weighted-average asset allocation of our pension assets is as follows: (Percent) Policy Allocation Actual Allocation September 27 September 27 September 29 Asset Class 2020 2020 2019 Equity securities 50 48 49 Debt securities 35 33 34 TIPS 5 5 5 Hedge fund investments 10 10 10 Cash and cash equivalents — 4 2 Plan assets include no September 27, 2020 no Fair Value Measurements The fair value hierarchy of pension assets at September 27, 2020 (Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 17,287 — — Domestic equity securities 5,500 151,584 60,333 — International equity securities — 6,893 7,396 — Emerging equity securities — 7,225 — — TIPS — 6,967 — — Debt securities — 22,253 32,167 — Hedge fund investments 15,977 — — — The fair value hierarchy of pension assets at September 29, 2019 (Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 2,970 — — Domestic equity securities 9,524 8,971 40,593 — International equity securities — 6,525 7,283 — TIPS — 6,918 — — Debt securities — 26,392 24,190 — Hedge fund investments 15,733 — — — There were no 3 2020 2019. three • U.S. small cap value equity common/collective fund for which fund prices are not September 27, 2020 September 29, 2019, • Global equity long/short common/collective hedge fund-of-funds for which fund prices are established on a monthly basis. The balance of this investment is $7,096,000 and $7,923,000 as of September 27, 2020 September 29, 2019, 90% 90 120 • Global equity long/short common/collective hedge fund-of-funds for which fund prices are established on a monthly basis. The balance of this investment is $8,881,000 and $7,810,000 as of September 27, 2020 September 29, 2019, 50% Cash Flows Based on our forecast at September 27, 2020 2021. We anticipate future benefit payments to be paid from the pension trust as follows: (Thousands of Dollars) 2021 22,881 2022 22,385 2023 22,548 2024 22,630 2025 22,511 2026-2030 109,885 Other Plans We are obligated under an unfunded plan to provide fixed retirement payments to certain former employees. The plan is frozen and no September 27, 2020 September 29, 2019

Note 8 - Postretirement and Pos

Note 8 - Postretirement and Postemployment Benefits	12 Months Ended
Note 8 - Postretirement and Postemployment Benefits	Sep. 27, 2020
Other Postretirement Benefits Plan [Member]
Notes to Financial Statements
Retirement Benefits [Text Block]	8 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 . The net periodic postretirement benefit cost (benefit) components for our postretirement plans are as follows: (Thousands of Dollars) 2020 2019 2018 Service cost for benefits earned during the year 500 — — Interest cost on projected benefit obligation 869 412 365 Expected return on plan assets (1,060 ) (1,082 ) (1,080 ) Amortization of net actuarial gain (743 ) (976 ) (984 ) Amortization of prior service benefit (647 ) (723 ) (785 ) Curtailment gains — — (2,031 ) Net periodic postretirement benefit (1,081 ) (2,369 ) (4,515 ) In March 2017, one December 31, 2017. 2018. 2018. Changes in benefit obligations and plan assets are as follows: (Thousands of Dollars) 2020 2019 Benefit obligation, beginning of year 11,752 11,756 Business combination 36,800 — Service cost 500 — Interest cost 869 412 Actuarial loss (gain) (982 ) 1,033 Benefits paid, net of premiums received (1,374 ) (1,507 ) Medicare Part D subsidies 72 58 Benefit obligation, end of year 47,637 11,752 Fair value of plan assets, beginning of year 24,135 24,647 Business combination — — Actual return on plan assets 1,594 2,097 Employer contributions 646 222 Benefits paid, net of premiums and Medicare Part D subsidies received (1,077 ) (1,449 ) Benefits paid for active employees (438 ) (1,382 ) One time asset transfer 846 Fair value of plan assets at measurement date 25,706 24,135 Funded status (21,931 ) 12,383 Disaggregated amounts recognized in the Consolidated Balance Sheets are as follows: September 27 September 29 (Thousands of Dollars) 2020 2019 Non-current assets 15,241 12,383 Postretirement benefit obligations (37,172 ) — Accumulated other comprehensive income (before income tax benefit) 14,269 14,818 Amounts recognized in accumulated other comprehensive income are as follows: September 27 September 29 (Thousands of Dollars) 2020 2019 Unrecognized net actuarial gain 4,826 4,970 Unrecognized prior service benefit 9,443 9,848 14,269 14,818 We expect to recognize $687,000 and $647,000 of unrecognized net actuarial gain and unrecognized prior service benefit, respectively, in net periodic postretirement benefit in 2021. Assumptions Weighted-average assumptions used to determine postretirement benefit obligations are as follows: September 27 September 29 (Percent) 2020 2019 Discount rate 2.7 2.8 Expected long-term return on plan assets 4.5 4.5 The assumptions related to the expected long-term return on plan assets are developed through an analysis of historical market returns, current market conditions and composition of plan assets. Weighted-average assumptions used to determine net periodic benefit cost are as follows: (Percent) 2020 2019 2018 Discount rate - service cost 3.4 4.0 3.4 Discount rate - interest cost 2.8 3.7 2.8 Expected long-term return on plan assets 4.5 4.5 4.5 For 2020, Assumed health care cost trend rates are as follows: September 27 September 29 (Percent) 2020 2019 Health care cost trend rates 6.4 8.5 Rate to which the cost trend rate is assumed to decline (the “Ultimate Trend Rate”) 4.5 4.5 Year in which the rate reaches the Ultimate Trend Rate 2030 2027 Administrative costs related to indemnity plans are assumed to increase at the health care cost trend rates noted above. Assumed health care cost trend rates have an effect on the amounts reported for the postretirement plans. A one 2020: One Percentage Point (Thousands of Dollars) Increase Decrease Effect on net periodic postretirement benefit 454 (344 ) Effect on postretirement benefit obligation 6,524 (5,216 ) Plan Assets Assets of the retiree medical plan are invested in a master trust. The master trust also pays benefits of active employee medical plans for the same union employees. The fair value of master trust assets allocated to the active employee medical plans at September 27, 2020 September 29, 2019 The primary objective of our investment strategy is to satisfy our postretirement obligations at a reasonable cost. Assets are actively invested to balance real growth of capital through appreciation and reinvestment of dividend and interest income and safety of invested funds. Our investment policy outlines the governance structure for decision making, sets investment objectives and restrictions, and establishes criteria for selecting and evaluating investment managers. The use of derivatives is strictly prohibited, except on a case-by-case basis where the manager has a proven capability, and only to hedge quantifiable risks such as exposure to foreign currencies. An investment committee, consisting of certain of our executives and supported by independent consultants, is responsible for monitoring compliance with the investment policy. Assets are periodically redistributed to maintain the appropriate policy allocation. The weighted-average asset allocation of our postretirement assets is as follows: (Percent) Policy Allocation Actual Allocation September 27 September 29 Asset Class September 27 2020 2020 2019 Equity securities 20 20 18 Debt securities 70 70 68 Hedge fund investment 10 10 14 Cash and cash equivalents — — — Plan assets include no Fair Value Measurements The fair value hierarchy of postretirement assets at September 27, 2020 (Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 59 — — Domestic equity securities 590 2,868 — — Emerging equity securities — 539 — — International equity securities — 579 759 — Debt securities — 18,229 — — Hedge fund investment 2,754 — — — The fair value hierarchy of postretirement assets at September 29, 2019 (Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — — — — Domestic equity securities 778 2,640 — — International equity securities — 628 750 — Debt securities — 17,707 — — Hedge fund investment 3,587 — — — There were no purchases, sales or transfers of assets classified as Level 3 2020 2019. two • U.S. small cap value equity common/collective fund for which fund prices are not 9/27/2020 9/29/2019, • Global equity long/short common/collective hedge fund-of-funds for which fund prices are established on a monthly basis. The balance of this investment is $2,754,000 and $3,587,000 as of 9/27/2020 9/29/2019, 90% 90 120 Cash Flows Based on our forecast at September 27, 2020 not 2021. The Medicare Prescription Drug, Improvement and Modernization Act of 2003 We anticipate future benefit payments to be paid either with future contributions to the plan or directly from plan assets, as follows: Less Medicare Gross Part D Net (Thousands of Dollars) Payments Subsidy Payments 2021 2,339 (57 ) 2,282 2022 2,332 (54 ) 2,278 2023 2,328 (51 ) 2,277 2024 2,304 (48 ) 2,256 2025 2,269 (44 ) 2,225 2026-2030 10,908 (166 ) 10,742 Postemployment Plan Our postemployment benefit obligation, which represents certain disability benefits , September 27, 2020 September 29, 2019 Subsequent Events (Unaudited) In October, 2020, 13 December 27, 2020.

Note 9 - Other Retirement Plans

Note 9 - Other Retirement Plans	12 Months Ended
Note 9 - Other Retirement Plans	Sep. 27, 2020
Notes to Financial Statements
Other Retirement Plans [Text Block]	9 Substantially all of our employees are eligible to participate in a qualified defined contribution retirement plan. We also have a non-qualified plan for employees whose incomes exceed qualified plan limits. Retirement and compensation plan costs, including costs related to stock based compensation and the defined contribution retirement plan, charged to continuing operations are $4,141,000 in 2020, 2019 2018. Multiemployer Pension Plans We contributed to five • We do not • Assets contributed to the multiemployer plan by one may • If a participating employer stops contributing to the plan, the unfunded obligations of the plan may • If we choose to stop participating in one may Information related to these plans is outlined in the table below: (Thousands of Dollars) Zone Status September 30 Funding Improvement Plan/Rehabilitation Plan Status Contributions Expiration Dates of Pension Plan 2020 2019 Status 2020 2019 2018 Surcharge Imposed CBAs GCIU- Employer Retirement Fund Red Red Implemented 87 98 107 No 3/24/2022 District No. 9, International Association of Machinists and Aerospace Workers Pension Trust Green Green N/A 31 30 29 N/A 2/28/2021 CWA/ITU negotiated Pension Plan Red N/A N/A 456 — — No 6/10/2022 1/13/2022 IAM National Pension Fund Green N/A N/A 86 — — N/A 4/18/2021 12/19/2020 Operating Engineers Central Pension Fund of the International Union of Operating Engineers and Participating Employers Green N/A N/A 52 — — N/A 12/16/2020 The Company has effectuated withdrawals from several multiemployer plans. We record estimates of withdrawal liabilities as of the time the contracts excluding multiemployer plan benefits are ratified. As of September 27, 2020 September 29, 2019, Several multiemployer plans have CBA's that expire in the next twelve Subsequent Events (unaudited) In October 2020, 13 December 27, 2020.

Note 10 - Common Stock and Clas

Note 10 - Common Stock and Class B Common Stock	12 Months Ended
Note 10 - Common Stock and Class B Common Stock	Sep. 27, 2020
Notes to Financial Statements
Schedule of Stock by Class [Table Text Block]	10 Common Stock The par value of our Common Stock was changed from $2.00 per share to $0.01 per share effective January 30, 2012. 2 nd January 30, 2012. In connection with the previous 2nd 2nd March 31, 2014 March 30, 2014 The Warrant Agreement contains a cash settlement provision in the event of a change of control prior to March 31, 2018, September 27, 2020, In connection with the issuance of the Warrants, we entered into the Registration Rights Agreement. The Registration Rights Agreement requires, among other matters, that we use our commercially reasonable efforts to file and maintain the effectiveness for certain specified periods of a shelf registration statement covering the shares of Common Stock upon exercise of the Warrants. Class B Common Stock In 1986, one March 2011. March 2011, 1986, one ten

Note 11 - Stock Ownership Plans

Note 11 - Stock Ownership Plans	12 Months Ended
Note 11 - Stock Ownership Plans	Sep. 27, 2020
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	11 Total non-cash stock compensation expense is $1,042,000, $1,638,000 and $1,857,000, in 2020, 2019 2018, At September 27, 2020 Stock Options Options are granted at a price equal to the fair market value on the date of the grant and are exercisable, upon vesting, over a ten A summary of stock option activity is as follows: (Thousands of Shares) 2020 2019 2018 Under option, beginning of year 809 1,100 1,271 Exercised — (93 ) (131 ) Canceled (396 ) (198 ) (40 ) Under option, end of year 413 809 1,100 Exercisable, end of year 413 809 1,100 Weighted average prices of stock options are as follows: (Dollars) 2020 2019 2018 Exercised — 2.06 1.42 Cancelled 2.53 2.08 2.49 Under option, end of year 1.14 1.82 1.88 A summary of stock options outstanding at September 27, 2020 (Dollars) Options Outstanding Options Exercisable Range of Number Outstanding (Thousands) Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable (Thousands) Weighted Average Exercise Price 1 - 2 412 1.7 1.14 412 1.14 2 - 3 — — — — — 412 1.7 1.14 412 1.14 There is no unrecognized compensation expense for unvested stock options at September 27, 2020 The stock options outstanding have no aggregate intrinsic value at September 27, 2020. Restricted Common Stock A summary of restricted Common Stock activity follows: (Thousands of Shares) 2020 2019 2018 Outstanding, beginning of year 1,477 2,059 2,478 Granted 720 788 587 Vested (605 ) (1,337 ) (936 ) Forfeited (42 ) (33 ) (70 ) Outstanding, end of year 1,550 1,477 2,059 Weighted average grant date fair values of restricted Common Stock are as follows: (Dollars) 2020 2019 2018 Outstanding, beginning of year 2.49 2.31 2.69 Granted 1.62 2.18 2.33 Vested 2.34 2.03 3.31 Forfeited 2.44 2.13 2.85 Outstanding, end of year 2.15 2.49 2.31 Total unrecognized compensation expense for unvested restricted Common Stock at September 27, 2020 In December 2020, 600,000 r December 2023. Stock Purchase Plans We have 270,000 shares of Common Stock available for issuance pursuant to our Employee Stock Purchase Plan. We also have 8,700 shares of Common Stock available for issuance under our Supplemental Employee Stock Purchase Plan. There has been no 2020, 2019 2018.

Note 12 - Income Taxes

Note 12 - Income Taxes	12 Months Ended
Note 12 - Income Taxes	Sep. 27, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	12 Income tax expense (benefit) consists of the following: (Thousands of Dollars) 2020 2019 2018 Current: Federal 8,779 8,763 275 State (11 ) 1,171 875 Deferred (4,665 ) (2,003 ) (17,378 ) 4,104 7,931 (16,228 ) Income tax expense (benefit) related to continuing operations differs from the amounts computed by applying the U.S. federal income tax rate to income (loss) before income taxes. The reasons for these differences are as follows: (Percent of Income (Loss) Before Income Taxes) 2020 2019 2018 Computed “expected” income tax expense (benefit) 21.0 21.0 24.7 State income tax expense, net of federal tax impact 21.7 1.3 2.6 Net income of associated companies taxed at dividend rates (18.3 ) (3.9 ) (5.1 ) Resolution of tax matters (30.5 ) 1.7 (8.4 ) Remeasurement due to rate changes 24.0 — — Non-deductible expenses 19.4 3.4 2.9 Valuation allowance 110.0 10.8 9.9 Warrant valuation (7.3 ) (0.6 ) 0.2 Revaluation of deferred income taxes due to law charges — — (79.1 ) Other 4.4 (0.4 ) (0.4 ) 144.4 33.3 (52.7 ) Net deferred income tax liabilities consist of the following components: September 27 September 29 (Thousands of Dollars) 2020 2019 Deferred income tax liabilities: Property and equipment (18,646 ) (14,424 ) Identified intangible assets (16,765 ) (15,358 ) ASC 842 - Leases DTL (18,669 ) — Investments (6,154 ) (3,164 ) (60,234 ) (32,946 ) Deferred income tax assets: Allowance for doubtful accounts 1,733 1,279 Pension and postretirement benefits 7,075 2,048 Long-term debt 350 (9,219 ) Interest deduction limitation 5,383 4,255 Operating loss carryforwards 28,240 41,610 ASC 842 - Leases DTA 18,675 — Accrued compensation 13,142 1,810 Accrued expenses 1,673 426 Other 430 844 76,701 43,053 Valuation allowance (31,675 ) (39,913 ) Net deferred income tax liabilities (15,208 ) (29,806 ) All deferred taxes are categorized as non-current. A reconciliation of 2020 2019 (Thousands of Dollars) 2020 2019 Balance, beginning of year 18,252 16,104 Increases (decreases) in tax positions for prior years (331 ) 33 Increases in tax positions for the current year 9,825 2,472 Lapse in statute of limitations (738 ) (357 ) Balance, end of year 27,008 18,252 Approximately $10,319,000 and $10,665,000 of the gross unrecognized tax benefit balances for 2020 2019, September 27, 2020 September 27, 2020 September 29, 2019 no September 27, 2020 September 29, 2019 At September 27, 2020 No not September 29, 2014 September 28, 2015 At September 27, 2020 2021 2040. September 27, 2020

Note 13 - Fair Value of Financi

Note 13 - Fair Value of Financial Instruments	12 Months Ended
Note 13 - Fair Value of Financial Instruments	Sep. 27, 2020
Notes to Financial Statements
Fair Value Disclosures [Text Block]	13 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 $4,226,000, including our 16.7% ownership of the non-voting common stock and 0.7% of the voting common stock of TCT, which represents 8.7% of total TCT stock, and a private equity investment, are carried at cost. As of September 27, 2020, 3 At September 27, 2020 we had no 538,290 ,000 September 27, 2020, This represents a Level 2 As discussed more fully in Notes 6 10, . The fair value of the Warrants at September 27, 2020 , September 29, 2019 and September 30, 2018 is $ , $ and $ , respectively. In other, net non-operating income (expense) in the Consolidated Statements of Income and Comprehensive Income, we recognized income of $832,000 in 2020 , income of $612,000 in 2019 and expense of $226,000 in 2018 , for adjustments in the fair value of the Warrants. The following assumptions were used to estimate the fair value of the Warrants: 2020 2019 2018 Volatility (Percent) 84 48 31 Risk-free interest rate (Percent) 0.12 1.58 2.91 Expected term (Years) 1.5 2.5 3.5 Estimated fair value (Dollars) 0.06 0.20 0.3

Note 14 - Earnings Per Common S

Note 14 - Earnings Per Common Share	12 Months Ended
Note 14 - Earnings Per Common Share	Sep. 27, 2020
Notes to Financial Statements
Earnings Per Share [Text Block]	14 The following table sets forth the computation of basic and diluted earnings per common share: (Thousands of Dollars and Shares, Except Per Common Share Data) 2020 2019 2018 Income attributable to Lee Enterprises, Incorporated: (3,106 ) 14,268 45,766 Weighted average Common Stock 58,105 57,648 57,009 Less non-vested restricted Common Stock (1,536 ) (2,083 ) (2,307 ) Basic average Common Stock 56,569 55,565 54,702 Dilutive stock options and restricted Common Stock 367 1,319 1,246 Diluted average Common Stock 56,936 56,884 55,948 Earnings per common share: Basic: (0.05 ) 0.26 0.84 Diluted (0.05 ) 0.25 0.82 For 2020 not 2019 2018, not

Note 15 - Allowance for Doubtfu

Note 15 - Allowance for Doubtful Accounts	12 Months Ended
Note 15 - Allowance for Doubtful Accounts	Sep. 27, 2020
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	15 Valuation and qualifying account information related to the allowance for doubtful accounts receivable related to continuing operations is as follows: (Thousands of Dollars) 2020 2019 2018 Balance, beginning of year 6,434 4,806 4,796 Additions charged to expense 8,607 2,751 1,952 Deductions from reserves (1,610 ) (1,123 ) (1,942 ) Balance, end of year 13,431 6,434 4,806

Note 16 - Other Information

Note 16 - Other Information	12 Months Ended
Note 16 - Other Information	Sep. 27, 2020
Notes to Financial Statements
Other Information [Text Block]	16 Compensation and other accrued liabilities consist of the following: September 27 September 29 (Thousands of Dollars) 2020 2019 Compensation 16,915 9,170 Retirement plans 2,317 2,637 Other 25,046 5,904 44,278 17,711 Supplemental cash flow information includes the following cash payments: (Thousands of Dollars) 2020 2019 2018 Interest 49,518 47,555 52,180 Debt financing and reorganization costs 707 1,773 437 Income tax payments, net 446 8,439 464 Accumulated other comprehensive income (loss), net of deferred income taxes at September 27, 2020 September 29, 2019

Note 17 - Commitments and Conti

Note 17 - Commitments and Contingent Liabilities	12 Months Ended
Note 17 - Commitments and Contingent Liabilities	Sep. 27, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	17 Capital Expenditures At September 27, 2020, Income Taxes Commitments exclude unrecognized tax benefits to be recorded in accordance with FASB ASC Topic 740, Income Taxes 12. 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 may not 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 Multiemployer Pension Plans We have effectuated withdrawals from various multiemployer plans, and as a result, we are subject to a claim from the multiemployer pension plan for a withdrawal liability. The amount and timing of such liability will be dependent on actions taken, or not Restructuring Costs and Other We have recognized $13,751,000 of expense related to restructuring costs and other. This amount consists of an estimated withdrawal impact of $4,400,000, severance expense of $6,272,000, transition costs related to the Transactions of $1,807,000, and other of $1,272,808. We did not September 27, 2020 September 29, 2019.

Note 18 - Leases

Note 18 - Leases	12 Months Ended
Note 18 - Leases	Sep. 27, 2020
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	18 We lease certain real estate, vehicles, and equipment. Our leases have a remaining lease terms of 1 to 40 years, some of which may may As of September 27, 2020, Total lease expense consists of the following: (Thousands of Dollars) September 27, 2020 Operating lease costs 10,148 Variable lease costs 1,911 Short-term lease costs 426 Total Operating Lease Expense 12,485 Supplemental cash flow information related to our operating leases was as follows: (Thousands of Dollars) September 27, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflow from operating leases 10,003 Right-of-use assets obtained in exchange for operating lease liabilities 1,630 As of September 27, 2020, (Thousands of Dollars) September 27, 2020 2021 14,438 2022 12,103 2023 11,213 2024 10,538 2025 9,763 Thereafter 41,390 Total lease payments 99,445 Less: interest (28,494) Present value of lease liabilities 70,951 As of the year ended September 29, 2019, five September 2024 Our lease contracts are discounted using the incremental borrowing rate for the Company. We determined the incremental borrowing rate based on a senior secured collateral adjusted yield curve for the Company. This yield curve reflects the estimated rate that would have been paid by the Company to borrow on a collateralized basis over a similar term in a similar economic environment. This rate was reassessed as part of the Transactions and was utilized to re-measure the assumed lease liabilities as well as the BH Lease as of March 16, 2020. September 27, 2020 Weighted average remaining lease term (years) 8.64 Weighted Average discount rate 8.24 %

Note 19 - Quarterly Financial D

Note 19 - Quarterly Financial Data (Unaudited)	12 Months Ended
Note 19 - Quarterly Financial Data (Unaudited)	Sep. 27, 2020
Notes to Financial Statements
Quarterly Financial Information [Text Block]	19 Per share amounts may not Quarter Ended (Thousands of Dollars, Except Per Common Share Data) December March June September 2020 Operating revenue 122,343 121,367 182,528 191,766 Net income (loss) 5,717 (4,990 ) (727 ) (1,261 ) Income (loss) attributable to Lee Enterprises, Incorporated 5,320 (5,367 ) (1,275 ) (1,784 ) Earnings (loss) per common share: Basic 0.09 (0.09 ) (0.02 ) (0.03 ) Diluted 0.09 (0.09 ) (0.02 ) (0.03 ) 2019 Operating revenue 136,201 122,704 127,284 123,665 Net income (loss) 10,719 (2,327 ) 6,172 1,345 Income (loss) attributable to Lee Enterprises, Incorporated 10,361 (2,678 ) 5,766 819 Earnings (loss) per common share: Basic 0.19 (0.05 ) 0.10 0.01 Diluted 0.18 (0.05 ) 0.10 0.01

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Sep. 27, 2020
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The Consolidated Financial Statements include our accounts and those of our subsidiaries, all of which are wholly-owned, except for our 50% interest in TNI, 50% interest in MNI and 82.5% interest in TownNews. TNI and MNI are accounted for under the equity method. Results of TownNews are consolidated. In February 2018, "2017 first 2018, no In March 2016, 2018 not In May 2014, No. 2014 09 2015, 2016, 2017 No. 2015 14, 2016 08, 2016 10, 2016 11, 2016 12, 2016 20 2017 05 606 606 605 December 15, 2017. 606 five 2019 not
Fiscal Period, Policy [Policy Text Block]	Fiscal Year All of our enterprises use period accounting with the fiscal year ending on the last Sunday in September.
Subsequent Events, Policy [Policy Text Block]	Subsequent Events We have evaluated subsequent events through December 11, 2020. No September 27, 2020 that require disclosure or recognition in these financial statements other than those mentioned in Note 8 9.
Use of Estimates, Policy [Policy Text Block]	Accounting Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("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 our estimates on an on-going 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 t not may
Consolidation, Policy [Policy Text Block]	Principles of Consolidation All significant intercompany transactions and balances have been eliminated. 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, and reductions in the value of, intangible assets.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents We consider all highly liquid debt instruments purchased with an original maturity of three
Accounts Receivable [Policy Text Block]	Accounts Receivable We evaluate our allowance for doubtful accounts receivable based on historical credit experience, payment trends and other economic factors. Delinquency is determined based on timing of payments in relation to billing dates. Accounts considered to be uncollectible are written off.
Inventory, Policy [Policy Text Block]	Inventories Newsprint inventories and other inventories are priced at the lower of cost or net realizable value. LIFO newsprint inventories at September 27, 2020 September 29, 2019 $942,000 and $1,661,000 The components of inventory by cost method are as follows: (Thousands of Dollars) September 27, 2020 September 29, 2019 Newsprint - FIFO method 564 1,498 Newsprint - LIFO method 1,222 1,296 Other inventory - FIFO method 2,794 975 Specific identification 2,954 — 7,534 3,769
Investment, Policy [Policy Text Block]	Other Investments Other investments primarily consist of marketable securities held in trust under a deferred compensation arrangement and investments for which no
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are carried at cost. Equipment and all other assets, except for printing presses and preprint insertion equipment, which were previously depreciated by declining-balance methods, are depreciated by straight line. This change in accounting policy will be applied prospectively and effect on previous years are not Years Buildings and improvements 4 - 40 Printing presses and insertion equipment 5 - 28 Other 3 - 17 Additionally, we acquired leasehold improvements as part of the Transactions with useful lives between 3 -9 years. We recognize the fair value of a liability for a legal obligation to perform an asset retirement activity when such activity is a condition of a future event and the fair value of the liability can be estimated. The cost of asset retirements and related accruals was not 2020, 2019 2018.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Other Intangible Assets Intangible assets include customer lists, newspaper subscriber lists and mastheads. Legacy Lee intangible assets subject to amortization are being amortized using the straight-line method and intangible assets acquired in the Transactions are being amortized in an accelarated manner consistent with the expected economic benefit. Years Customer lists 10 - 23 Newspaper subscriber lists 10 - 33 We review goodwill for impairment on an annual basis by performing a qualitative and quantitative assessment. Companies with reporting units with zero The Company's goodwill is all attributable to a single reporting unit entity with negative carrying value. In 2020 2019, first fourth We review non-amortizing intangibles for impairment on an annual basis. Should we determine that a non-amortized intangible asset impairment is more likely than not, We analyze goodwill and other non-amortized intangible assets for impairment more frequently if impairment indicators are present. Such indicators of impairment include, but are not We review our amortizable intangible assets for impairment when indicators of impairment are present. We assess recoverability of these assets by comparing the estimated undiscounted cash flows associated with the asset group with their carrying amount. The impairment amount, if any, is calculated based on the excess of the carrying amount over the fair value of those asset groups. The required valuation methodology and underlying financial information that are used to determine fair value require significant judgments to be made by us and represent a Level 3 not We also periodically evaluate the useful lives of amortizable intangible assets. Any resulting changes in the useful lives of such intangible assets will not Future decreases in our market value, or significant differences in revenue, expenses or cash flows from estimates used to determine fair value, could result in impairment charges in the future. See Note 5.
Business Combinations Policy [Policy Text Block]	Business Combinations The Company accounts for acquisitions in accordance with the provisions of Accounting Standards Codification 805 805"
Noncontrolling Interest [Policy Text Block]	Non-controlling Interest Non-controlling interest in earnings of TownNews is recognized in the Consolidated Financial Statements.
Revenue [Policy Text Block]	Revenue Recognition On October 1, 2018, 606 not October 1, 2018 not not October 1, 2018 Recognition principles: Advertising and marketing services revenue: • 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 not Subscription revenue: one Other revenue: 2020, third not 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. Arrangements with multiple performance obligations: 3.
Advertising Cost [Policy Text Block]	Advertising Costs A substantial amount of our advertising and promotion consists of advertising placed in our own publications and digital platforms, using available space. The incremental cost of such advertising is not not not
Restructuring Costs and Other, Policy [Policy Text Block]	Restructuring Costs and Other We incur severance related costs on an ongoing basis in response to overall industry trends. We accrue for severance related items generally as part of planned business transformation efforts when the impacted employees can be identified and the amounts are estimable. We did not September 27, 2020 September 29, 2019. Other costs included in Restructuring Costs and Other include estimated impacts of withdrawals from our multiemployer plans. Multiemployer plans are discussed in Note 9.
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Pension, Postretirement and Postemployment Benefit Plans We evaluate our liabilities for pension, postretirement and postemployment benefit plans based upon computations made by consulting actuaries, incorporating estimates and actuarial assumptions of future plan service costs, future interest costs on projected benefit obligations, rates of compensation increases, when applicable, employee turnover rates, anticipated mortality rates, expected investment returns on plan assets, asset allocation assumptions of plan assets and other factors. We use a fiscal year end measurement date for all our pension and postretirement obligations in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 715, Retirement Plans
Income Tax, Policy [Policy Text Block]	Income Taxes Deferred income tax assets are recognized for deductible temporary differences and loss carryforwards and deferred income tax liabilities are recognized for taxable temporary differences which are the difference between the reported amounts of assets and liabilities and their tax basis. Deferred income tax assets are reduced by a valuation allowance when, in our opinion, it is more likely than not not We recognize the effect of income tax positions only if those positions are more likely than not 50%
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments We utilize FASB ASC Topic 820, Fair Value Measurements and Disclosures 820 820 three Level 1 Level 2 not Level 3 one Investments measured at net asset value, as a practical expedient for fair value, are excluded from the fair value hierarchy. Valuation methodologies used for pension and postretirement assets measured at fair value are as follows: Cash and cash equivalents c 1. Treasury Inflation-Protected Securities 1. Equity securities 1. 2. Debt securities 1. 2. Hedge funds
Share-based Payment Arrangement [Policy Text Block]	Stock Compensation and Warrants We have several active stock-based compensation plans. We account for grants under those plans under the fair value expense recognition provisions of FASB ASC Topic 718, Compensation-Stock Compensation The expected term represents the period that our stock-based awards are expected to be outstanding, and is determined based on historical experience of similar awards, giving consideration to contractual terms of the awards, vesting schedules and expectations of future employee behavior. The volatility factor is calculated using historical market data for our Common Stock. The time frame used is equal to the expected term. We base the risk-free interest rate on the yield to maturity at the time of the stock option grant on zero We amortize as compensation expense the value of stock options and restricted Common Stock using the straight-line method over the vesting or restriction period, which is generally one four We also have 6,000,000 warrants outstanding to purchase shares of our Common Stock. Warrants are recorded at fair value determined using the Black-Scholes option pricing formula. See Notes 6, 10 13.
Uninsured Risks [Policy Text Block]	Uninsured Risks We are self-insured for health care, workers compensation and certain long-term disability costs of our employees, subject to stop loss insurance, which limits our losses in the event of large claims. We accrue our estimated health care costs in the period in which such costs are incurred, including an estimate of incurred but not September 27, 2020 Our accrued reserves for health care and workers compensation claims are based upon estimates of the remaining liability for retained losses made by consulting actuaries. The amount of workers compensation reserve has been determined based upon historical patterns of incurred and paid loss development factors from the insurance industry.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Standards - Standards Adopted in 2020 As discussed below, the Company elected to change its method of accounting for leases as of September 30, 2019 No. 2016 02, 842, September 30, 2019, first 2020. We elected the package of practical expedients which permits the Company to not not twelve 842. not 18. We adopted ASC 842 not As a result of adoption of ASC 842, Recently Issued Accounting Standards - Standards Not In June 2016, September 28, 2020 In August 2018, September 28, 2020

Note 1 - Significant Accounti_2

Note 1 - Significant Accounting Policies (Tables)	12 Months Ended
Note 1 - Significant Accounting Policies (Tables)	Sep. 27, 2020
Notes Tables
Schedule of Inventory, Current [Table Text Block]	(Thousands of Dollars) September 27, 2020 September 29, 2019 Newsprint - FIFO method 564 1,498 Newsprint - LIFO method 1,222 1,296 Other inventory - FIFO method 2,794 975 Specific identification 2,954 — 7,534 3,769
Property, Plant and Equipment [Table Text Block]	Years Buildings and improvements 4 - 40 Printing presses and insertion equipment 5 - 28 Other 3 - 17
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Years Customer lists 10 - 23 Newspaper subscriber lists 10 - 33

Note 2 - Acquisitions (Tables)

Note 2 - Acquisitions (Tables)	12 Months Ended
Note 2 - Acquisitions (Tables)	Sep. 27, 2020
Notes Tables
Business Acquisition, Pro Forma Information [Table Text Block]	Unaudited September 27, September 29, (Thousands of Dollars, Except Per Share Data) 2020 2019 Total revenues 821,793 973,143 Income attributable to Lee Enterprises, Incorporated 17,632 20,715 Earnings per share - diluted 0.31 0.36
BHMG [Member]
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	(in Thousands) Estimated fair value as previously reported (a) Measurement period adjustments Fair value as adjusted Cash and cash equivalents 22,293 — 22,293 Current assets 52,559 (886 ) 51,673 Other assets 12,167 3,543 15,710 Property and equipment 42,952 33 42,985 Operating lease assets 7,445 101 7,546 Advertiser relationships 38,780 (10,820 ) 27,960 Subscriber relationships 36,060 (7,860 ) 28,200 Commercial print relationships 17,130 2,450 19,580 Mastheads 21,680 (1,290 ) 20,390 Goodwill 63,559 14,577 78,136 Total assets 314,625 (152 ) 314,473 Current liabilities assumed (73,451 ) 1,074 (72,377 ) Operating lease liabilities (6.625 ) (921 ) (7,546 ) Other liabilities assumed (2,246 ) — (2,246 ) Pension obligations (43,503 ) — (43,503 ) Postemployment benefit obligations (36,800 ) — (36,800 ) Total liabilities (162,625 ) 152 (162,473 ) Net assets 152,000 — 152,000 Less: acquired cash (22,293 ) — (22,293 ) Total consideration less acquired cash 129,707 — 129,707

Note 3 - Revenue (Tables)

Note 3 - Revenue (Tables)	12 Months Ended
Note 3 - Revenue (Tables)	Sep. 27, 2020
Notes Tables
Disaggregation of Revenue [Table Text Block]	(Thousands of Dollars) September 27, 2020 September 29, 2019 September 30, 2018 Advertising and marketing services revenue 289,655 265,933 303,446 Subscription Revenue 265,939 186,691 195,108 TownNews and other digital services revenue 20,478 19,637 16,328 Other revenue 41,932 37,593 29,073 Total operating revenue 618,004 509,854 543,955

Note 4 - Investments in Assoc_2

Note 4 - Investments in Associated Companies (Tables)	12 Months Ended
Note 4 - Investments in Associated Companies (Tables)	Sep. 27, 2020
Notes Tables
Equity Method Investments [Table Text Block]	September 27 September 29 (Thousands of Dollars) 2020 2019 ASSETS Current assets 2,643 3,484 Investments and other assets 998 1,350 Total assets 3,641 4,834 LIABILITIES AND MEMBERS' EQUITY Total liabilities 4,663 5,924 Members' equity (1,022 ) (1,090 ) Total liabilities and members' equity 3,641 4,834 (Thousands of Dollars) 2020 2019 2018 Operating revenue 37,101 43,532 47,165 Operating expenses 29,673 34,224 37,090 Net income 7,428 9,308 10,075 Company's 50% share 3,714 4,654 5,038 Less amortization of intangible assets 209 418 418 Equity in earnings of TNI 3,505 4,236 4,620 September 27 September 29 (Thousands of Dollars) 2020 2019 ASSETS Current assets 10,113 8,796 Investments and other assets 29,952 31,134 Total assets 40,065 39,930 LIABILITIES AND MEMBERS' EQUITY Current liabilities 8,540 5,912 Other liabilities 5,862 6,064 Stockholders' equity 25,663 27,954 Total liabilities and stockholders' equity 40,065 39,930 (Thousands of Dollars) 2020 2019 2018 Operating revenue 48,056 56,790 59,670 Operating expenses, excluding restructuring costs, depreciation and amortization 46,845 48,121 49,598 Restructuring costs 274 355 383 Depreciation and amortization 697 1,018 1,149 Operating income 240 7,296 8,540 Net income (204 ) 5,770 9,257 Equity in earnings of MNI (102 ) 2,885 4,629

Note 5 - Goodwill and Other I_2

Note 5 - Goodwill and Other Intangible Assets (Tables)	12 Months Ended
Note 5 - Goodwill and Other Intangible Assets (Tables)	Sep. 27, 2020
Notes Tables
Schedule of Goodwill [Table Text Block]	(Thousands of Dollars) 2020 2019 Goodwill, gross amount 1,539,038 1,534,905 Accumulated impairment losses (1,288,729 ) (1,288,729 ) Goodwill, beginning of year 250,309 246,176 Goodwill acquired in business combinations 78,136 4,133 Goodwill, end of year 328,445 250,309
Schedule of Intangible Assets [Table Text Block]	September 27 September 29 (Thousands of Dollars) 2020 2019 Non-amortized intangible assets: Mastheads 40,459 21,883 Amortizable intangible assets: Customer and newspaper subscriber lists 774,604 697,145 Less accumulated amortization 632,457 611,786 142,147 85,359 Non-compete and consulting agreements 28,656 28,675 Less accumulated amortization 28,582 28,524 74 151 182,680 107,393
Asset Impairment Charges [Table Text Block]	(Thousands of Dollars) 2020 2019 2018 Continuing operations: Non-amortized intangible assets 972 — — Property, equipment and other assets — — 267 972 — 267

Note 6 - Debt (Tables)

Note 6 - Debt (Tables)	12 Months Ended
Note 6 - Debt (Tables)	Sep. 27, 2020
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	Interest Rates (%) September 27 September 29 September 27 (Thousands of Dollars) 2020 2019 2020 Term Loan 538,290 — 9.00 Revolving Facility — — — 1st Lien Term Loan — — — Notes — 363,420 — 2nd Lien Term Loan — 80,207 — 538,290 443,627 Unamortized debt issue costs — (11,282 ) Less current maturities of long-term debt 13,733 2,954 Total long-term debt 524,557 429,391

Note 7 - Pension Plans (Tables)

Note 7 - Pension Plans (Tables) - Pension Plan [Member]	12 Months Ended
Note 7 - Pension Plans (Tables) - Pension Plan [Member]	Sep. 27, 2020
Notes Tables
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	(Thousands of Dollars) 2020 2019 2018 Service cost for benefits earned during the year 1,361 36 48 Interest cost on projected benefit obligation 7,577 6,563 5,754 Expected return on plan assets (12,986 ) (8,073 ) (7,933 ) Amortization of net loss 3,166 1,135 2,025 Amortization of prior service benefit (6 ) (100 ) (136 ) Net periodic pension cost (benefit) (888 ) (439 ) (242 )
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]	(Thousands of Dollars) 2020 2019 Benefit obligation, beginning of year 192,369 176,531 Business combination 195,834 — Service cost 1,361 36 Interest cost 7,577 6,563 Actuarial loss (gain) 20,525 20,687 Benefits paid (16,246 ) (11,448 ) Administrative expenses paid (39 ) — Benefit obligation, end of year 401,381 192,369 Fair value of plan assets, beginning of year: 146,999 151,255 Business combination 152,331 — Actual return on plan assets 44,933 8,705 Benefits paid (16,246 ) (11,448 ) Administrative expenses paid (2,794 ) (2,163 ) Employer contributions 6,131 650 Fair value of plan assets, end of year 331,354 146,999 Funded status (70,027 ) (45,370 )
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	September 27 September 29 (Thousands of Dollars) 2020 2019 Pension obligations (70,027 ) (45,370 ) Accumulated other comprehensive loss (before income taxes) (41,344 ) (53,066 )
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	September 27 September 29 (Thousands of Dollars) 2020 2019 Unrecognized net actuarial loss (41,344 ) (53,072 ) Unrecognized prior service benefit - 6 (41,344 ) (53,066 )
Defined Benefit Plan, Assumptions [Table Text Block]	September 27 September 29 (Percent) 2020 2019 Discount rate 2.8 3.1 (Percent) 2020 2019 2018 Discount rate - service cost 3.3 4.2 3.7 Discount rate - interest cost 2.6 3.9 3.1 Expected long-term return on plan assets 6.0 5.5 5.5
Schedule of Allocation of Plan Assets [Table Text Block]	(Percent) Policy Allocation Actual Allocation September 27 September 27 September 29 Asset Class 2020 2020 2019 Equity securities 50 48 49 Debt securities 35 33 34 TIPS 5 5 5 Hedge fund investments 10 10 10 Cash and cash equivalents — 4 2
Schedule of Changes in Fair Value of Plan Assets [Table Text Block]	(Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 17,287 — — Domestic equity securities 5,500 151,584 60,333 — International equity securities — 6,893 7,396 — Emerging equity securities — 7,225 — — TIPS — 6,967 — — Debt securities — 22,253 32,167 — Hedge fund investments 15,977 — — — (Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 2,970 — — Domestic equity securities 9,524 8,971 40,593 — International equity securities — 6,525 7,283 — TIPS — 6,918 — — Debt securities — 26,392 24,190 — Hedge fund investments 15,733 — — —
Schedule of Expected Benefit Payments [Table Text Block]	(Thousands of Dollars) 2021 22,881 2022 22,385 2023 22,548 2024 22,630 2025 22,511 2026-2030 109,885

Note 8 - Postretirement and P_2

Note 8 - Postretirement and Postemployment Benefits (Tables)	12 Months Ended
	Sep. 27, 2020
Notes Tables
Schedule of Health Care Cost Trend Rates [Table Text Block]	September 27 September 29 (Percent) 2020 2019 Health care cost trend rates 6.4 8.5 Rate to which the cost trend rate is assumed to decline (the “Ultimate Trend Rate”) 4.5 4.5 Year in which the rate reaches the Ultimate Trend Rate 2030 2027
Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates [Table Text Block]	One Percentage Point (Thousands of Dollars) Increase Decrease Effect on net periodic postretirement benefit 454 (344 ) Effect on postretirement benefit obligation 6,524 (5,216 )
Other Postretirement Benefits Plan [Member]
Notes Tables
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	(Thousands of Dollars) 2020 2019 2018 Service cost for benefits earned during the year 500 — — Interest cost on projected benefit obligation 869 412 365 Expected return on plan assets (1,060 ) (1,082 ) (1,080 ) Amortization of net actuarial gain (743 ) (976 ) (984 ) Amortization of prior service benefit (647 ) (723 ) (785 ) Curtailment gains — — (2,031 ) Net periodic postretirement benefit (1,081 ) (2,369 ) (4,515 )
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]	(Thousands of Dollars) 2020 2019 Benefit obligation, beginning of year 11,752 11,756 Business combination 36,800 — Service cost 500 — Interest cost 869 412 Actuarial loss (gain) (982 ) 1,033 Benefits paid, net of premiums received (1,374 ) (1,507 ) Medicare Part D subsidies 72 58 Benefit obligation, end of year 47,637 11,752 Fair value of plan assets, beginning of year 24,135 24,647 Business combination — — Actual return on plan assets 1,594 2,097 Employer contributions 646 222 Benefits paid, net of premiums and Medicare Part D subsidies received (1,077 ) (1,449 ) Benefits paid for active employees (438 ) (1,382 ) One time asset transfer 846 Fair value of plan assets at measurement date 25,706 24,135 Funded status (21,931 ) 12,383
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	September 27 September 29 (Thousands of Dollars) 2020 2019 Non-current assets 15,241 12,383 Postretirement benefit obligations (37,172 ) — Accumulated other comprehensive income (before income tax benefit) 14,269 14,818
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	September 27 September 29 (Thousands of Dollars) 2020 2019 Unrecognized net actuarial gain 4,826 4,970 Unrecognized prior service benefit 9,443 9,848 14,269 14,818
Defined Benefit Plan, Assumptions [Table Text Block]	September 27 September 29 (Percent) 2020 2019 Discount rate 2.7 2.8 Expected long-term return on plan assets 4.5 4.5 (Percent) 2020 2019 2018 Discount rate - service cost 3.4 4.0 3.4 Discount rate - interest cost 2.8 3.7 2.8 Expected long-term return on plan assets 4.5 4.5 4.5
Schedule of Allocation of Plan Assets [Table Text Block]	(Percent) Policy Allocation Actual Allocation September 27 September 29 Asset Class September 27 2020 2020 2019 Equity securities 20 20 18 Debt securities 70 70 68 Hedge fund investment 10 10 14 Cash and cash equivalents — — —
Schedule of Changes in Fair Value of Plan Assets [Table Text Block]	(Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — 59 — — Domestic equity securities 590 2,868 — — Emerging equity securities — 539 — — International equity securities — 579 759 — Debt securities — 18,229 — — Hedge fund investment 2,754 — — — (Thousands of Dollars) NAV Level 1 Level 2 Level 3 Cash and cash equivalents — — — — Domestic equity securities 778 2,640 — — International equity securities — 628 750 — Debt securities — 17,707 — — Hedge fund investment 3,587 — — —
Schedule of Expected Benefit Payments [Table Text Block]	Less Medicare Gross Part D Net (Thousands of Dollars) Payments Subsidy Payments 2021 2,339 (57 ) 2,282 2022 2,332 (54 ) 2,278 2023 2,328 (51 ) 2,277 2024 2,304 (48 ) 2,256 2025 2,269 (44 ) 2,225 2026-2030 10,908 (166 ) 10,742

Note 9 - Other Retirement Pla_2

Note 9 - Other Retirement Plans (Tables)	12 Months Ended
Note 9 - Other Retirement Plans (Tables)	Sep. 27, 2020
Notes Tables
Multiemployer Plan [Table Text Block]	(Thousands of Dollars) Zone Status September 30 Funding Improvement Plan/Rehabilitation Plan Status Contributions Expiration Dates of Pension Plan 2020 2019 Status 2020 2019 2018 Surcharge Imposed CBAs GCIU- Employer Retirement Fund Red Red Implemented 87 98 107 No 3/24/2022 District No. 9, International Association of Machinists and Aerospace Workers Pension Trust Green Green N/A 31 30 29 N/A 2/28/2021 CWA/ITU negotiated Pension Plan Red N/A N/A 456 — — No 6/10/2022 1/13/2022 IAM National Pension Fund Green N/A N/A 86 — — N/A 4/18/2021 12/19/2020 Operating Engineers Central Pension Fund of the International Union of Operating Engineers and Participating Employers Green N/A N/A 52 — — N/A 12/16/2020

Note 11 - Stock Ownership Pla_2

Note 11 - Stock Ownership Plans (Tables)	12 Months Ended
Note 11 - Stock Ownership Plans (Tables)	Sep. 27, 2020
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	(Thousands of Shares) 2020 2019 2018 Under option, beginning of year 809 1,100 1,271 Exercised — (93 ) (131 ) Canceled (396 ) (198 ) (40 ) Under option, end of year 413 809 1,100 Exercisable, end of year 413 809 1,100
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value [Table Text Block]	(Dollars) 2020 2019 2018 Exercised — 2.06 1.42 Cancelled 2.53 2.08 2.49 Under option, end of year 1.14 1.82 1.88
Share-based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	(Dollars) Options Outstanding Options Exercisable Range of Number Outstanding (Thousands) Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable (Thousands) Weighted Average Exercise Price 1 - 2 412 1.7 1.14 412 1.14 2 - 3 — — — — — 412 1.7 1.14 412 1.14
Share-based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	(Thousands of Shares) 2020 2019 2018 Outstanding, beginning of year 1,477 2,059 2,478 Granted 720 788 587 Vested (605 ) (1,337 ) (936 ) Forfeited (42 ) (33 ) (70 ) Outstanding, end of year 1,550 1,477 2,059 (Dollars) 2020 2019 2018 Outstanding, beginning of year 2.49 2.31 2.69 Granted 1.62 2.18 2.33 Vested 2.34 2.03 3.31 Forfeited 2.44 2.13 2.85 Outstanding, end of year 2.15 2.49 2.31

Note 12 - Income Taxes (Tables)

Note 12 - Income Taxes (Tables)	12 Months Ended
Note 12 - Income Taxes (Tables)	Sep. 27, 2020
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	(Thousands of Dollars) 2020 2019 2018 Current: Federal 8,779 8,763 275 State (11 ) 1,171 875 Deferred (4,665 ) (2,003 ) (17,378 ) 4,104 7,931 (16,228 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	(Percent of Income (Loss) Before Income Taxes) 2020 2019 2018 Computed “expected” income tax expense (benefit) 21.0 21.0 24.7 State income tax expense, net of federal tax impact 21.7 1.3 2.6 Net income of associated companies taxed at dividend rates (18.3 ) (3.9 ) (5.1 ) Resolution of tax matters (30.5 ) 1.7 (8.4 ) Remeasurement due to rate changes 24.0 — — Non-deductible expenses 19.4 3.4 2.9 Valuation allowance 110.0 10.8 9.9 Warrant valuation (7.3 ) (0.6 ) 0.2 Revaluation of deferred income taxes due to law charges — — (79.1 ) Other 4.4 (0.4 ) (0.4 ) 144.4 33.3 (52.7 )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	September 27 September 29 (Thousands of Dollars) 2020 2019 Deferred income tax liabilities: Property and equipment (18,646 ) (14,424 ) Identified intangible assets (16,765 ) (15,358 ) ASC 842 - Leases DTL (18,669 ) — Investments (6,154 ) (3,164 ) (60,234 ) (32,946 ) Deferred income tax assets: Allowance for doubtful accounts 1,733 1,279 Pension and postretirement benefits 7,075 2,048 Long-term debt 350 (9,219 ) Interest deduction limitation 5,383 4,255 Operating loss carryforwards 28,240 41,610 ASC 842 - Leases DTA 18,675 — Accrued compensation 13,142 1,810 Accrued expenses 1,673 426 Other 430 844 76,701 43,053 Valuation allowance (31,675 ) (39,913 ) Net deferred income tax liabilities (15,208 ) (29,806 )
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	(Thousands of Dollars) 2020 2019 Balance, beginning of year 18,252 16,104 Increases (decreases) in tax positions for prior years (331 ) 33 Increases in tax positions for the current year 9,825 2,472 Lapse in statute of limitations (738 ) (357 ) Balance, end of year 27,008 18,252

Note 13 - Fair Value of Finan_2

Note 13 - Fair Value of Financial Instruments (Tables)	12 Months Ended
Note 13 - Fair Value of Financial Instruments (Tables)	Sep. 27, 2020
Notes Tables
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	2020 2019 2018 Volatility (Percent) 84 48 31 Risk-free interest rate (Percent) 0.12 1.58 2.91 Expected term (Years) 1.5 2.5 3.5 Estimated fair value (Dollars) 0.06 0.20 0.3

Note 14 - Earnings Per Common_2

Note 14 - Earnings Per Common Share (Tables)	12 Months Ended
Note 14 - Earnings Per Common Share (Tables)	Sep. 27, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	(Thousands of Dollars and Shares, Except Per Common Share Data) 2020 2019 2018 Income attributable to Lee Enterprises, Incorporated: (3,106 ) 14,268 45,766 Weighted average Common Stock 58,105 57,648 57,009 Less non-vested restricted Common Stock (1,536 ) (2,083 ) (2,307 ) Basic average Common Stock 56,569 55,565 54,702 Dilutive stock options and restricted Common Stock 367 1,319 1,246 Diluted average Common Stock 56,936 56,884 55,948 Earnings per common share: Basic: (0.05 ) 0.26 0.84 Diluted (0.05 ) 0.25 0.82

Note 15 - Allowance for Doubt_2

Note 15 - Allowance for Doubtful Accounts (Tables)	12 Months Ended
Note 15 - Allowance for Doubtful Accounts (Tables)	Sep. 27, 2020
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	(Thousands of Dollars) 2020 2019 2018 Balance, beginning of year 6,434 4,806 4,796 Additions charged to expense 8,607 2,751 1,952 Deductions from reserves (1,610 ) (1,123 ) (1,942 ) Balance, end of year 13,431 6,434 4,806

Note 16 - Other Information (Ta

Note 16 - Other Information (Tables)	12 Months Ended
Note 16 - Other Information (Tables)	Sep. 27, 2020
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	September 27 September 29 (Thousands of Dollars) 2020 2019 Compensation 16,915 9,170 Retirement plans 2,317 2,637 Other 25,046 5,904 44,278 17,711
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	(Thousands of Dollars) 2020 2019 2018 Interest 49,518 47,555 52,180 Debt financing and reorganization costs 707 1,773 437 Income tax payments, net 446 8,439 464

Note 18 - Leases (Tables)

Note 18 - Leases (Tables)	12 Months Ended
Note 18 - Leases (Tables)	Sep. 27, 2020
Notes Tables
Lease, Cost [Table Text Block]	(Thousands of Dollars) September 27, 2020 Operating lease costs 10,148 Variable lease costs 1,911 Short-term lease costs 426 Total Operating Lease Expense 12,485 (Thousands of Dollars) September 27, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflow from operating leases 10,003 Right-of-use assets obtained in exchange for operating lease liabilities 1,630 September 27, 2020 Weighted average remaining lease term (years) 8.64 Weighted Average discount rate 8.24 %
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	(Thousands of Dollars) September 27, 2020 2021 14,438 2022 12,103 2023 11,213 2024 10,538 2025 9,763 Thereafter 41,390 Total lease payments 99,445 Less: interest (28,494) Present value of lease liabilities 70,951

Note 19 - Quarterly Financial_2

Note 19 - Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
Note 19 - Quarterly Financial Data (Unaudited) (Tables)	Sep. 27, 2020
Notes Tables
Quarterly Financial Information [Table Text Block]	Quarter Ended (Thousands of Dollars, Except Per Common Share Data) December March June September 2020 Operating revenue 122,343 121,367 182,528 191,766 Net income (loss) 5,717 (4,990 ) (727 ) (1,261 ) Income (loss) attributable to Lee Enterprises, Incorporated 5,320 (5,367 ) (1,275 ) (1,784 ) Earnings (loss) per common share: Basic 0.09 (0.09 ) (0.02 ) (0.03 ) Diluted 0.09 (0.09 ) (0.02 ) (0.03 ) 2019 Operating revenue 136,201 122,704 127,284 123,665 Net income (loss) 10,719 (2,327 ) 6,172 1,345 Income (loss) attributable to Lee Enterprises, Incorporated 10,361 (2,678 ) 5,766 819 Earnings (loss) per common share: Basic 0.19 (0.05 ) 0.10 0.01 Diluted 0.18 (0.05 ) 0.10 0.01

Note 1 - Significant Accounti_3

Note 1 - Significant Accounting Policies (Details Textual) - USD ($)	Mar. 16, 2020	Sep. 27, 2020	Jan. 29, 2020	[1]	Sep. 29, 2019	Sep. 30, 2018	Feb. 28, 2018
Accumulated Other Comprehensive Income (Loss), Net of Tax, Total		$ (20,050,000)			$ (29,114,000)		$ (3,067,000)
Inventory, LIFO Reserve		942,000			1,661,000
Goodwill, Ending Balance		$ 328,445,000			250,309,000	$ 246,176,000
Class of Warrant or Right, Outstanding (in shares)		6,000,000
Operating Lease, Right-of-Use Asset	$ 56,226,000	$ 70,933,000			0
Operating Lease, Liability, Current		8,577,000			0
Operating Lease, Liability, Noncurrent		62,374,000			$ 0
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset		10,709,000
Operating Lease, Liability, Current		2,281,000
Operating Lease, Liability, Noncurrent		8,353,000
Uninsured Risk [Member]
Loss Contingency Accrual, Ending Balance		$ 3,905,000
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		4 years
BHMG [Member]
Goodwill, Ending Balance		$ 78,136,000	$ 63,559,000
Leasehold Improvements [Member] \| BHMG [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Leasehold Improvements [Member] \| BHMG [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	9 years
TNI Partners [Member]
Noncontrolling Interest, Ownership Percentage by Parent		50.00%
Goodwill, Ending Balance		$ 12,366,000
MNI [Member]
Noncontrolling Interest, Ownership Percentage by Parent		50.00%
INN Partners, L.C. [Member]
Noncontrolling Interest, Ownership Percentage by Parent		82.50%

[1]	As previously reported in the Company's Quarterly Report on Form 10-Q for the period ended March 29, 2020.

Note 1 - Significant Accounti_4

Note 1 - Significant Accounting Policies - Components of Inventory (Details) - USD ($) $ in Thousands	Sep. 27, 2020	Sep. 29, 2019
LIFO inventory	$ 1,222	$ 1,296
Specific identification	2,954	0
Inventories	7,534	3,769
Newsprint [Member]
FIFO inventory	564	1,498
Other Inventory [Member]
FIFO inventory	$ 2,794	$ 975

Note 1 - Significant Accounti_5

Note 1 - Significant Accounting Policies - Estimated Useful Lives of Property and Equipment (Details)	12 Months Ended
	Sep. 27, 2020
Building Improvements [Member] \| Minimum [Member]
Property and equipment, useful life (Year)	4 years
Building Improvements [Member] \| Maximum [Member]
Property and equipment, useful life (Year)	40 years
Printing Press and Insertion Equipment [Member] \| Minimum [Member]
Property and equipment, useful life (Year)	5 years
Printing Press and Insertion Equipment [Member] \| Maximum [Member]
Property and equipment, useful life (Year)	28 years
Property, Plant and Equipment, Other Types [Member] \| Minimum [Member]
Property and equipment, useful life (Year)	3 years
Property, Plant and Equipment, Other Types [Member] \| Maximum [Member]
Property and equipment, useful life (Year)	17 years

Note 1 - Significant Accounti_6

Note 1 - Significant Accounting Policies - Intangible Assets Amortization Period (Details)	12 Months Ended
	Sep. 27, 2020
Minimum [Member] \| Customer Lists [Member]
Intangible Assets, useful life (Year)	10 years
Minimum [Member] \| Newspaper Subscriber Lists [Member]
Intangible Assets, useful life (Year)	10 years
Maximum [Member] \| Customer Lists [Member]
Intangible Assets, useful life (Year)	23 years
Maximum [Member] \| Newspaper Subscriber Lists [Member]
Intangible Assets, useful life (Year)	33 years

Note 2 - Acquisitions (Details

Note 2 - Acquisitions (Details Textual)	Mar. 16, 2020USD ($)	Jan. 29, 2020USD ($)	Sep. 27, 2020USD ($)	Jun. 28, 2020USD ($)	Mar. 29, 2020USD ($)	Dec. 29, 2019USD ($)	Sep. 29, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 30, 2018USD ($)	Sep. 27, 2020USD ($)	Sep. 27, 2020USD ($)	Sep. 27, 2020USD ($)	Sep. 29, 2019USD ($)	Sep. 30, 2018USD ($)
Number of Real Estate Properties	68
Operating Lease, Annual Rent Payable	$ 8,000,000
Operating Lease, Percentage of Net Sales Proceeds	8.00%
Operating Lease, Right-of-Use Asset	$ 56,226,000		$ 70,933,000				$ 0				$ 70,933,000	$ 70,933,000	$ 70,933,000	$ 0
Operating Lease, Liability, Total			70,951,000								70,951,000	70,951,000	70,951,000
Revenue from Contract with Customer, Including Assessed Tax			191,766,000	$ 182,528,000	$ 121,367,000	$ 122,343,000	123,665,000	$ 127,284,000	$ 122,704,000	$ 136,201,000			618,004,000	509,854,000	$ 543,955,000
Net Income (Loss) Attributable to Parent, Total			(1,784,000)	$ (1,275,000)	$ (5,367,000)	$ 5,320,000	$ 819,000	$ 5,766,000	$ (2,678,000)	$ 10,361,000			(3,106,000)	14,268,000	$ 45,766,000
BHMG [Member]
Payments to Acquire Businesses, Gross	140,000,000	$ 140,000,000
Business Combination, Termination of Contract, Expected Credits	5,425,000
Business Combination, Termination of Contract, Expected Credit, Estimated Pro-rated Fixed Portion	1,245,000
Business Combination, Termination of Contract, Expected Credit, Estimated Pro-rated Variable Portion	4,180,000
Contract with Customer, Asset, Increase (Decrease) for Contract Acquired in Business Combination	3,589,000
Operating Lease, Liability, Total	$ 56,226,000
Revenue from Contract with Customer, Including Assessed Tax			200,751,000
Net Income (Loss) Attributable to Parent, Total			13,166,000
Interest Expense, Net Of Tax			$ 4,744,000
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Current Assets											(1,800,000)
BHMG [Member] \| Acquisition-related Costs [Member]
Net Income (Loss) Attributable to Parent, Total													$ 8,973,000	$ (7,693,000)
BHMG [Member] \| Advertiser Relationships [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles												(10,820,000)
BHMG [Member] \| Advertiser Relationships [Member] \| Revision of Prior Period, Adjustment [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles											(10,820,000)
BHMG [Member] \| Subscriber Relationships [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles												$ (7,860,000)
BHMG [Member] \| Subscriber Relationships [Member] \| Revision of Prior Period, Adjustment [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles											$ (7,860,000)

Note 2 - Acquisitions - Prelimi

Note 2 - Acquisitions - Preliminary Determination of Fair Values of Assets and Liabilities (Details) - USD ($)	Jan. 29, 2020	[1]	Sep. 27, 2020	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018	Mar. 16, 2020
Goodwill			$ 328,445,000	$ 328,445,000	$ 250,309,000	$ 246,176,000
Total consideration less acquired cash				130,985,000	$ 6,543,000	$ 0
BHMG [Member]
Cash and cash equivalents	$ 22,293,000		22,293,000	22,293,000
Current assets	52,559,000		51,673,000	51,673,000
Current assets, adjustment			(886,000)
Other assets	12,167,000		15,710,000	15,710,000
Other assets, adjustment			3,543,000
Property and equipment	42,952,000		42,985,000	42,985,000
Property and equipment, adjustment			33,000
Operating lease assets	7,445,000		7,546,000	7,546,000
Operating lease assets, adjustment			101,000
Goodwill	63,559,000		78,136,000	78,136,000
Goodwill, adjustment			14,577,000
Total assets	314,625,000		314,473,000	314,473,000
Total assets, adjustment			(152,000)
Current liabilities assumed	(73,451,000)		(72,377,000)	(72,377,000)
Current liabilities assumed, adjustment			1,074,000
Operating lease liabilities	(6,625)		(7,546,000)	(7,546,000)
Operating lease liabilities, adjustment			(921,000)
Other liabilities assumed	(2,246,000)		(2,246,000)	(2,246,000)
Pension obligations	(43,503,000)		(43,503,000)	(43,503,000)
Postemployment benefit obligations	(36,800,000)		(36,800,000)	(36,800,000)
Total liabilities	(162,625,000)		(162,473,000)	(162,473,000)
Total liabilities, adjustment			152,000
Net assets	152,000,000		152,000,000	152,000,000
Less: acquired cash	(22,293,000)			(22,293,000)
Total consideration less acquired cash	129,707,000			129,707,000
BHMG [Member] \| Mastheads [Member]
Relationship, adjustment			(1,290,000)
Mastheads	21,680,000		20,390,000	20,390,000
BHMG [Member] \| Advertiser Relationships [Member]
Relationships	38,780,000		27,960,000	27,960,000			$ 27,960,000
Relationship, adjustment			(10,820,000)
BHMG [Member] \| Subscriber Relationships [Member]
Relationships	36,060,000		28,200,000	28,200,000			28,200,000
Relationship, adjustment			(7,860,000)
BHMG [Member] \| Commercial Print Relationships [Member]
Relationships	$ 17,130,000		19,580,000	$ 19,580,000			$ 19,580,000
Relationship, adjustment			$ 2,450,000

[1]	As previously reported in the Company's Quarterly Report on Form 10-Q for the period ended March 29, 2020.

Note 2 - Acquisitions - Pro For

Note 2 - Acquisitions - Pro Forma Information (Details) - BHMG [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019
Total revenues	$ 821,793	$ 973,143
Income attributable to Lee Enterprises, Incorporated	$ 17,632	$ 20,715
Earnings per share - diluted (in dollars per share)	$ 0.31	$ 0.36

Note 3 - Revenue (Details Textu

Note 3 - Revenue (Details Textual) - USD ($)	12 Months Ended
Note 3 - Revenue (Details Textual) - USD ($)	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018	Sep. 24, 2017
Contract with Customer, Liability, Current	$ 60,271,000	$ 21,720,000
Contract with Customer, Liability, Revenue Recognized	21,549,000
Contract with Customer, Asset, after Allowance for Credit Loss, Current, Total	0	1,107,000
Accounts Receivable, before Allowance for Credit Loss	66,029,000	47,863,000
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 13,431,000	$ 6,434,000	$ 4,806,000	$ 4,796,000

Note 3 - Revenue - Disaggregati

Note 3 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Dec. 29, 2019	Sep. 29, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 30, 2018	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Total operating revenue	$ 191,766	$ 182,528	$ 121,367	$ 122,343	$ 123,665	$ 127,284	$ 122,704	$ 136,201	$ 618,004	$ 509,854	$ 543,955
Advertising and Marketing Services [Member]
Total operating revenue									289,655	265,933	303,446
Subscription and Circulation [Member]
Total operating revenue									265,939	186,691	195,108
Digital Services Revenues [Member]
Total operating revenue									20,478	19,637	16,328
Other Revenues [Member]
Total operating revenue									$ 41,932	$ 37,593	$ 29,073

Note 4 - Investments in Assoc_3

Note 4 - Investments in Associated Companies (Details Textual) - USD ($)	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Equity Method Investments	$ 27,624,000	$ 28,742,000
Goodwill, Ending Balance	328,445,000	250,309,000	$ 246,176,000
MNI [Member]
Proceeds from Equity Method Investment, Distribution	1,300,000	3,350,000	3,400,000
Equity Method Investments	12,600,000
Editorial Service Fees	6,152,000	6,636,000	6,718,000
TNI Partners [Member]
Proceeds from Equity Method Investment, Distribution	$ 3,176,000	$ 4,245,000	$ 5,814,000
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	50.00%
Equity Method Investments	$ 15,069,000
Goodwill, Ending Balance	12,366,000
Other Intangible Assets, Net	$ 3,090,000
MNI [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	50.00%

Note 4 - Investments in Assoc_4

Note 4 - Investments in Associated Companies - Summarized Financial Information (Details) - USD ($)	3 Months Ended								12 Months Ended
	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Dec. 29, 2019	Sep. 29, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 30, 2018	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Current assets	$ 108,753,000				$ 60,303,000				$ 108,753,000	$ 60,303,000
Total assets	864,057,000				555,202,000				864,057,000	555,202,000
Total liabilities	893,690,000				592,033,000				893,690,000	592,033,000
Members' equity	(31,564,000)				(38,484,000)				(31,564,000)	(38,484,000)	$ (37,354,000)
Total liabilities and members' equity	864,057,000				555,202,000				864,057,000	555,202,000
Revenue from Contract with Customer, Including Assessed Tax	191,766,000	$ 182,528,000	$ 121,367,000	$ 122,343,000	123,665,000	$ 127,284,000	$ 122,704,000	$ 136,201,000	618,004,000	509,854,000	543,955,000
Operating expenses									571,129,000	442,246,000	467,511,000
Net income	(1,784,000)	(1,275,000)	(5,367,000)	5,320,000	819,000	5,766,000	(2,678,000)	10,361,000	(3,106,000)	14,268,000	45,766,000
Equity in earnings									3,403,000	7,121,000	9,249,000
Current liabilities	144,022,000				61,038,000				144,022,000	61,038,000
Restructuring Charges, Total									13,751,000	11,635,000	5,550,000
Depreciation and amortization									36,133,000	29,332,000	31,766,000
Operating income									50,278,000	74,729,000	85,693,000
Net (loss) income	(1,261,000)	$ (727,000)	$ (4,990,000)	$ 5,717,000	1,345,000	$ 6,172,000	$ (2,327,000)	$ 10,719,000	(1,261,000)	15,909,000	47,048,000
TNI Partners [Member]
Current assets	2,643,000				3,484,000				2,643,000	3,484,000
Investments and other assets	998,000				1,350,000				998,000	1,350,000
Total assets	3,641,000				4,834,000				3,641,000	4,834,000
Total liabilities	4,663,000				5,924,000				4,663,000	5,924,000
Members' equity	(1,022,000)				(1,090,000)				(1,022,000)	(1,090,000)
Total liabilities and members' equity	3,641,000				4,834,000				3,641,000	4,834,000
Revenue from Contract with Customer, Including Assessed Tax									37,101,000	43,532,000	47,165,000
Operating expenses									29,673,000	34,224,000	37,090,000
Net income									7,428,000	9,308,000	10,075,000
Company's 50% share									3,714,000	4,654,000	5,038,000
Less amortization of intangible assets									209,000	418,000	418,000
Equity in earnings									3,505,000	4,236,000	4,620,000
Madison Newspapers, Inc. [Member]
Revenue from Contract with Customer, Including Assessed Tax									48,056,000	56,790,000	59,670,000
Operating expenses									46,845,000	48,121,000	49,598,000
Equity in earnings									(102,000)	2,885,000	4,629,000
Restructuring Charges, Total									274,000	355,000	383,000
Depreciation and amortization									697,000	1,018,000	1,149,000
Operating income									240,000	7,296,000	8,540,000
Net (loss) income									(204,000)	5,770,000	$ 9,257,000
MNI [Member]
Current assets	10,113,000				8,796,000				10,113,000	8,796,000
Investments and other assets	29,952,000				31,134,000				29,952,000	31,134,000
Total assets	40,065,000				39,930,000				40,065,000	39,930,000
Members' equity	25,663,000				27,954,000				25,663,000	27,954,000
Total liabilities and members' equity	40,065,000				39,930,000				40,065,000	39,930,000
Current liabilities	8,540,000				5,912,000				8,540,000	5,912,000
Other liabilities	$ 5,862,000				$ 6,064,000				$ 5,862,000	$ 6,064,000

Note 5 - Goodwill and Other I_3

Note 5 - Goodwill and Other Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Mar. 16, 2020	Jan. 29, 2020	[1]
Finite-Lived Intangible Assets, Amortization Expense, Next Rolling Twelve Months	$ 22,617,000
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Two	20,451,000
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Three	19,654,000
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Four	17,920,000
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Five	$ 12,897,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)	10 years 6 months
Goodwill, Acquired During Period	$ 78,136,000	$ 4,133,000
Business Acquisition, Goodwill, Expected Tax Deductible Amount	41,734,000
BHMG [Member] \| Advertiser Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	27,960,000		$ 27,960,000	$ 38,780,000
BHMG [Member] \| Subscriber Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	28,200,000		28,200,000	36,060,000
BHMG [Member] \| Commercial Print Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 19,580,000		19,580,000	$ 17,130,000
BHMG [Member] \| Mastheads [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets			$ 20,390,000

[1]	As previously reported in the Company's Quarterly Report on Form 10-Q for the period ended March 29, 2020.

Note 5 - Goodwill and Other I_4

Note 5 - Goodwill and Other Intangible Assets - Changes in the Carrying Amount of Goodwill (Details) - USD ($)	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019
Goodwill, gross amount	$ 1,539,038,000	$ 1,534,905,000
Accumulated impairment losses	(1,288,729,000)	(1,288,729,000)
Goodwill	250,309,000	246,176,000
Goodwill acquired in business combinations	78,136,000	4,133,000
Goodwill	$ 328,445,000	$ 250,309,000

Note 5 - Goodwill and Other I_5

Note 5 - Goodwill and Other Intangible Assets - Identified Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 27, 2020	Sep. 29, 2019
Mastheads	$ 40,459	$ 21,883
Intangible Assets, Net (Excluding Goodwill), Total	182,680	107,393
Customer and Newspaper Subscriber Lists [Member]
Amortizable intangible assets, gross	774,604	697,145
Less accumulated amortization	632,457	611,786
Finite-Lived Intangible Assets, Net, Ending Balance	142,147	85,359
Noncompete Agreements [Member]
Amortizable intangible assets, gross	28,656	28,675
Less accumulated amortization	28,582	28,524
Finite-Lived Intangible Assets, Net, Ending Balance	$ 74	$ 151

Note 5 - Goodwill and Other I_6

Note 5 - Goodwill and Other Intangible Assets - Pretax Impairment Charges (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Non-amortized intangible assets	$ 972	$ 0	$ 0
Property, equipment and other assets	0	0	267
Asset Impairment Charges, Total	$ 972	$ 0	$ 267

Note 6 - Debt (Details Textual)

Note 6 - Debt (Details Textual) - USD ($)	Mar. 16, 2020	Jan. 29, 2020	Mar. 31, 2014	Sep. 29, 2019	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018	Dec. 27, 2020
Debt Instrument, Interest Rate, Stated Percentage
Long-term Debt, Gross	$ 431,502,000			$ 443,627,000	$ 538,290,000	$ 443,627,000
Amortization of Debt Issuance Costs	9,583,000				$ 11,282,000	5,773,100	$ 4,769,000
Weighted Average Cost of Debt, Excluding Amortization of Debt Financing Costs					9.00%
Repayments of Long-term Debt, Total					$ 443,627,000	41,832,000	$ 73,526,000
Increase in Debt Financing and Other Costs				1,309,000
Increase (Decrease) in Long-term Debt, Unamortized Debt Financing Costs				1,309,000
Liquidity					33,733,000
Future Liquidity Warrant Exercise Proceeds					25,140,000
Warrants Issued in Connection with Second Lien Term Loan [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			6,000,000
Warrants, When Fully Exercised, Percentage of Common Stock Outstanding			10.10%
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 4.19
Warrants and Rights Outstanding			$ 16,930,000
Forecast [Member]
Repayments of Long-term Debt, Total								$ 13,733,000
Refinancing 2020 [Member]
Extinguishment of Debt, Amount					37,710,000
Repayments of Long-term Debt, Total					1,000,000
BHMG [Member]
Payments to Acquire Businesses, Gross	$ 140,000,000	$ 140,000,000
Credit Agreement [Member] \| Secured Term Loan [Member] \| BH Finance [Member]
Debt Instrument, Term (Year)	25 years
Debt Instrument, Face Amount	$ 576,000,000
Debt Instrument, Interest Rate, Stated Percentage	9.00%
Debt Issuance Costs, Gross	$ 417,000
Debt Instrument, Covenant, Percent of Net Cash Proceeds of Property in Excess of $500,000 in 90 Days	100.00%
Debt Instrument, Covenant, Excess Cash Flow, Period After Quarter End (Day)	50 days
Debt Instrument, Covenant, Change of Control, Repayment Percentage	105.00%
Senior Secured Notes [Member]
Debt Instrument, Face Amount					$ 538,290,000
Debt Instrument, Interest Rate, Stated Percentage			9.50%		0.00%
Long-term Debt, Gross				$ 363,420,000	$ 0	$ 363,420,000
Debt Issuance Costs, Gross			$ 37,819,000
Second Lien Credit Faclity [Member] \| Term Loan [Member]
Debt Instrument, Interest Rate, Stated Percentage			12.00%
Senior Secured Notes and 2nd Lien Term Loan [Member]
Gain (Loss) on Extinguishment of Debt, Total	$ 0

Note 6 - Debt - Debt (Details)

Note 6 - Debt - Debt (Details) - USD ($)	Sep. 27, 2020	Mar. 16, 2020	Sep. 29, 2019	Mar. 31, 2014
Long-term debt, gross	$ 538,290,000	$ 431,502,000	$ 443,627,000
Interest rate
Unamortized debt issue costs	$ 0		(11,282,000)
Less current maturities of long-term debt	13,733,000		2,954,000
Total long-term debt	524,557,000		429,391,000
Revolving Credit Facility [Member]
Long-term debt, gross	$ 0		0
Interest rate	0.00%
Term Loan [Member]
Long-term debt, gross	$ 538,290,000		0
Interest rate	9.00%
First Lien Credit Facility [Member]
Long-term debt, gross	$ 0		0
Interest rate	0.00%
Senior Secured Notes [Member]
Long-term debt, gross	$ 0		363,420,000
Interest rate	0.00%			9.50%
Second Lien Term Loan [Member]
Long-term debt, gross	$ 0		$ 80,207,000
Interest rate	0.00%

Note 7 - Pension Plans (Details

Note 7 - Pension Plans (Details Textual) - USD ($)	12 Months Ended
Note 7 - Pension Plans (Details Textual) - USD ($)	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Defined Benefit Plan, Equity Securities [Member] \| Buffalo Subsidiaries [Member]
Defined Benefit Plan, Assets Excluded from Plan Assets, Actual Allocation, Percentage	92.00%
Defined Benefit Plan, Debt Security [Member] \| Buffalo Subsidiaries [Member]
Defined Benefit Plan, Assets Excluded from Plan Assets, Actual Allocation, Percentage	2.00%
Defined Benefit Plan, Cash and Cash Equivalents [Member] \| Buffalo Subsidiaries [Member]
Defined Benefit Plan, Assets Excluded from Plan Assets, Actual Allocation, Percentage	6.00%
Pension Plan [Member]
Defined Benefit Plan, Expected Amortization of Gain (Loss), Next Fiscal Year	$ (4,018,000)
Defined Benefit Plan, Pension Plan with Accumulated Benefit Obligation in Excess of Plan Assets, Projected Benefit Obligation	401,381,000	$ 192,369,000
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets, Accumulated Benefit Obligation	401,381,000
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets, Plan Assets	$ 331,354,000
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Rate of Return on Plan Assets	6.00%	5.50%	5.50%
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year	$ 3,190,000
Liability, Defined Benefit Plan, Noncurrent, Total	70,027,000	$ 45,370,000
Pension Plan [Member] \| U.S. Small Cap Value Equity Common/Collective Fund [Member]
Equity Securities, FV-NI	5,500,000	9,524,000
Pension Plan [Member] \| Global Equity Long/Short Common/Collective Hedge Fund-of-funds [Member]
Equity Securities, FV-NI	7,096,000	7,923,000
Pension Plan [Member] \| Global Equity Long/Short Common/Collective Hedge Fund-of-funds 2 [Member]
Equity Securities, FV-NI	8,881,000	7,810,000
Pension Plan [Member] \| Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan, Plan Assets Level 3 Reconciliation, Increase for Purchase	0	0
Other Pension Plan [Member]
Liability, Defined Benefit Plan, Noncurrent, Total	$ 1,483,000	$ 1,667,000

Note 7 - Pension Plans - Net Pe

Note 7 - Pension Plans - Net Periodic Cost (Benefit) (Details) - Pension Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Service cost for benefits earned during the year	$ 1,361	$ 36	$ 48
Interest cost on projected benefit obligation	7,577	6,563	5,754
Expected return on plan assets	(12,986)	(8,073)	(7,933)
Amortization of net loss	3,166	1,135	2,025
Amortization of prior service benefit	(6)	(100)	(136)
Net periodic pension cost (benefit)	$ (888)	$ (439)	$ (242)

Note 7 - Pension Plans - Benefi

Note 7 - Pension Plans - Benefit Obligations and Plan Assets (Details) - Pension Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Benefit obligation, beginning of year	$ 192,369	$ 176,531
Business combination	195,834	0
Service cost	1,361	36	$ 48
Interest cost	7,577	6,563	5,754
Actuarial loss (gain)	20,525	20,687
Benefits paid	(16,246)	(11,448)
Administrative expenses paid	(39)	0
Benefit obligation, end of year	401,381	192,369	176,531
Fair value of plan assets, beginning of year:	146,999	151,255
Business combination	152,331	0
Actual return on plan assets	44,933	8,705
Benefits paid	(16,246)	(11,448)
Administrative expenses paid	(2,794)	(2,163)
Employer contributions	6,131	650
Fair value of plan assets, end of year	331,354	146,999	$ 151,255
Funded status	$ (70,027)	$ (45,370)

Note 7 - Pension Plans - Amount

Note 7 - Pension Plans - Amounts Recognized in the Consolidated Balance Sheets (Details) - Pension Plan [Member] - USD ($) $ in Thousands	Sep. 27, 2020	Sep. 29, 2019
Pension obligations	$ 70,027	$ 45,370
Accumulated other comprehensive loss (before income taxes)	$ (41,344)	$ (53,066)

Note 7 - Pension Plans - Amou_2

Note 7 - Pension Plans - Amounts Recognized in Accumulated Other Comprehensive Income (Loss) (Details) - Pension Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019
Unrecognized net actuarial loss	$ (41,344)	$ (53,072)
Unrecognized prior service benefit	0	6
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, before Tax, Total	$ (41,344)	$ (53,066)

Note 7 - Pension Plans - Assump

Note 7 - Pension Plans - Assumptions (Details) - Pension Plan [Member]	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Discount rate	2.80%	3.10%
Discount rate - service cost	3.30%	4.20%	3.70%
Discount rate - interest cost	2.60%	3.90%	3.10%
Expected long-term return on plan assets	6.00%	5.50%	5.50%

Note 7 - Pension Plans - Alloca

Note 7 - Pension Plans - Allocation of Benefit Plan Assets (Details) - Pension Plan [Member]	Sep. 27, 2020	Sep. 29, 2019
Defined Benefit Plan, Equity Securities [Member]
Asset Percentage, Policy Allocation	50.00%
Asset Percentage, Actual Allocation	48.00%	49.00%
Defined Benefit Plan, Debt Security [Member]
Asset Percentage, Policy Allocation	35.00%
Asset Percentage, Actual Allocation	33.00%	34.00%
US Treasury Securities [Member]
Asset Percentage, Policy Allocation	5.00%
Asset Percentage, Actual Allocation	5.00%	5.00%
Hedge Funds [Member]
Asset Percentage, Policy Allocation	10.00%
Asset Percentage, Actual Allocation	10.00%	10.00%
Defined Benefit Plan, Cash and Cash Equivalents [Member]
Asset Percentage, Policy Allocation	0.00%
Asset Percentage, Actual Allocation	4.00%	2.00%

Note 7 - Pension Plans - Fair V

Note 7 - Pension Plans - Fair Value Hierarchy of Benefit Plan Assets (Details) - USD ($) $ in Thousands	Sep. 27, 2020	Sep. 29, 2019
Fair Value Measured at Net Asset Value Per Share [Member]
Hedge fund investments	$ 15,977
Fair Value, Inputs, Level 1 [Member]
Hedge fund investments	0
Fair Value, Inputs, Level 2 [Member]
Hedge fund investments	0
Fair Value, Inputs, Level 3 [Member]
Hedge fund investments	0
Pension Plan [Member] \| Fair Value Measured at Net Asset Value Per Share [Member]
Cash and cash equivalents	0	$ 0
Debt securities	0	0
Hedge fund investments		15,733
Pension Plan [Member] \| Fair Value Measured at Net Asset Value Per Share [Member] \| Domestic Equity Securities [Member]
Equity Securities, FV-NI	5,500	9,524
Pension Plan [Member] \| Fair Value Measured at Net Asset Value Per Share [Member] \| Foreign Equity Securities [Member]
Equity Securities, FV-NI	0	0
Pension Plan [Member] \| Fair Value Measured at Net Asset Value Per Share [Member] \| Emerging Equity Securities [Member]
Equity Securities, FV-NI	0
Pension Plan [Member] \| Fair Value Measured at Net Asset Value Per Share [Member] \| US Treasury Securities [Member]
Equity Securities, FV-NI	0	0
Pension Plan [Member] \| Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	17,287	2,970
Debt securities	22,253	26,392
Hedge fund investments		0
Pension Plan [Member] \| Fair Value, Inputs, Level 1 [Member] \| Domestic Equity Securities [Member]
Equity Securities, FV-NI	151,584	8,971
Pension Plan [Member] \| Fair Value, Inputs, Level 1 [Member] \| Foreign Equity Securities [Member]
Equity Securities, FV-NI	6,893	6,525
Pension Plan [Member] \| Fair Value, Inputs, Level 1 [Member] \| Emerging Equity Securities [Member]
Equity Securities, FV-NI	7,225
Pension Plan [Member] \| Fair Value, Inputs, Level 1 [Member] \| US Treasury Securities [Member]
Equity Securities, FV-NI	6,967	6,918
Pension Plan [Member] \| Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Debt securities	32,167	24,190
Hedge fund investments		0
Pension Plan [Member] \| Fair Value, Inputs, Level 2 [Member] \| Domestic Equity Securities [Member]
Equity Securities, FV-NI	60,333	40,593
Pension Plan [Member] \| Fair Value, Inputs, Level 2 [Member] \| Foreign Equity Securities [Member]
Equity Securities, FV-NI	7,396	7,283
Pension Plan [Member] \| Fair Value, Inputs, Level 2 [Member] \| Emerging Equity Securities [Member]
Equity Securities, FV-NI	0
Pension Plan [Member] \| Fair Value, Inputs, Level 2 [Member] \| US Treasury Securities [Member]
Equity Securities, FV-NI	0	0
Pension Plan [Member] \| Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Debt securities	0	0
Hedge fund investments		0
Pension Plan [Member] \| Fair Value, Inputs, Level 3 [Member] \| Domestic Equity Securities [Member]
Equity Securities, FV-NI	0	0
Pension Plan [Member] \| Fair Value, Inputs, Level 3 [Member] \| Foreign Equity Securities [Member]
Equity Securities, FV-NI	0	0
Pension Plan [Member] \| Fair Value, Inputs, Level 3 [Member] \| Emerging Equity Securities [Member]
Equity Securities, FV-NI	0
Pension Plan [Member] \| Fair Value, Inputs, Level 3 [Member] \| US Treasury Securities [Member]
Equity Securities, FV-NI	$ 0	$ 0

Note 7 - Pension Plans - Future

Note 7 - Pension Plans - Future Benefit Payments (Details) $ in Thousands	Sep. 27, 2020USD ($)
2021	$ 22,881
2022	22,385
2023	22,548
2024	22,630
2025	22,511
2026-2030	$ 109,885

Note 8 - Postretirement and P_3

Note 8 - Postretirement and Postemployment Benefits (Details Textual) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 27, 2020	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Postretirement Health Coverage [Member]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Curtailment			$ 2,031,000
Defined Benefit Plan, Benefit Obligation, (Increase) Decrease for Curtailment				$ (7,036,000)
Other Comprehensive Income (Loss), Defined Benefit Plan, Settlement and Curtailment Gain (Loss), before Tax			(106,000)
Assets for Plan Benefits, Defined Benefit Plan		$ 15,912,000	$ 14,338,000
Postretirement Health Coverage [Member] \| Forecast [Member]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Curtailment	$ 23,800,000
Other Postretirement Benefits Plan [Member]
Defined Benefit Plan, Expected Amortization of Gain (Loss), Next Fiscal Year		687,000
Defined Benefit Plan, Expected Amortization of Prior Service Cost (Credit), Next Fiscal Year		$ 647,000
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Rate of Return on Plan Assets		4.50%	4.50%	4.50%
Assets for Plan Benefits, Defined Benefit Plan		$ 15,241,000	$ 12,383,000
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year		0
Defined Benefit Plan, Benefit Obligation, Ending Balance		47,637,000	11,752,000	$ 11,756,000
Other Postretirement Benefits Plan [Member] \| U.S. Small Cap Value Equity Common/Collective Fund [Member]
Equity Securities, FV-NI		590,000	778,000
Other Postretirement Benefits Plan [Member] \| Global Equity Long/Short Common/Collective Hedge Fund-of-funds [Member]
Equity Securities, FV-NI		2,754,000	3,587,000
Other Postretirement Benefits Plan [Member] \| Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan, Plan Assets Level 3 Reconciliation, Increase (Decrease) for Assets Transferred into (out of) Level 3		0	0
Master Trust Assets for the Retiree Medical Plan [Member]
Assets for Plan Benefits, Defined Benefit Plan		671,000	1,955,000
Postemployment Retirement Benefits [Member]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Curtailment		0	0	$ 2,031,000
Defined Benefit Plan, Benefit Obligation, Ending Balance		$ 2,371,000	$ 2,550,000

Note 8 - Postretirement and P_4

Note 8 - Postretirement and Postemployment Benefits - Net Period Postretirement Cost (Benefit) Components for Postretirement Plans (Details) - Postemployment Retirement Benefits [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Service cost for benefits earned during the year	$ 500	$ 0	$ 0
Interest cost on projected benefit obligation	869	412	365
Expected return on plan assets	(1,060)	(1,082)	(1,080)
Amortization of net loss	(743)	(976)	(984)
Amortization of prior service benefit	(647)	(723)	(785)
Curtailment gains	0	0	(2,031)
Net periodic postretirement benefit	$ (1,081)	$ (2,369)	$ (4,515)

Note 8 - Postretirement and P_5

Note 8 - Postretirement and Postemployment Benefits - Benefit Obligations and Plan Assets (Details) - Other Postretirement Benefits Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019
Benefit obligation, beginning of year	$ 11,752	$ 11,756
Business combination	36,800	0
Service cost	500	0
Interest cost	869	412
Actuarial loss (gain)	(982)	1,033
Benefits paid, net of premiums received	(1,374)	(1,507)
Medicare Part D subsidies	72	58
Benefit obligation, end of year	47,637	11,752
Fair value of plan assets, beginning of year:	24,135	24,647
Business combination	0	0
Actual return on plan assets	1,594	2,097
Employer contributions	646	222
Benefits paid, net of premiums and Medicare Part D subsidies received	(1,077)	(1,449)
Benefits paid for active employees	(438)	(1,382)
One time asset transfer	846
Fair value of plan assets, end of year	25,706	24,135
Funded status	$ (21,931)	$ 12,383

Note 8 - Postretirement and P_6

Note 8 - Postretirement and Postemployment Benefits - Amounts Recognized in the Consolidated Balance Sheets (Details) - Other Postretirement Benefits Plan [Member] - USD ($) $ in Thousands	Sep. 27, 2020	Sep. 29, 2019
Assets for Plan Benefits, Defined Benefit Plan	$ 15,241	$ 12,383
Postretirement benefit obligations	(37,172)	0
Accumulated other comprehensive income (before income tax benefit)	$ 14,269	$ 14,818

Note 8 - Postretirement and P_7

Note 8 - Postretirement and Postemployment Benefits - Amounts Recognized in Accumulated Other Comprehensive Income (Loss) (Details) - Other Postretirement Benefits Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019
Unrecognized net actuarial gain	$ 4,826	$ 4,970
Unrecognized prior service benefit	9,443	9,848
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, before Tax, Total	$ 14,269	$ 14,818

Note 8 - Postretirement and P_8

Note 8 - Postretirement and Postemployment Benefits - Assumptions (Details) - Other Postretirement Benefits Plan [Member]	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Discount rate	2.70%	2.80%
Expected long-term return on plan assets	4.50%	4.50%
Discount rate - service cost	3.40%	4.00%	3.40%
Discount rate - interest cost	2.80%	3.70%	2.80%
Expected long-term return on plan assets	4.50%	4.50%	4.50%

Note 8 - Postretirement and P_9

Note 8 - Postretirement and Postemployment Benefits - Assumed Health Care Cost Trend Rates (Details) - Other Postretirement Benefits Plan [Member]	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019
Health care cost trend rates	6.40%	8.50%
Rate to which the cost trend rate is assumed to decline (the “Ultimate Trend Rate”)	4.50%	4.50%
Year in which the rate reaches the Ultimate Trend Rate	2030	2027

Note 8 - Postretirement and _10

Note 8 - Postretirement and Postemployment Benefits - Effect if One Percentage Point Change in Assumed Heath Care Cost Trend Rates (Details) - Other Postretirement Benefits Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019
Effect on net periodic postretirement benefit, increase	$ 454
Effect on net periodic postretirement benefit, decrease		$ (344)
Effect on postretirement benefit obligation, increase	$ 6,524
Effect on postretirement benefit obligation, decrease		$ (5,216)

Note 8 - Postretirement and _11

Note 8 - Postretirement and Postemployment Benefits - Allocation of Benefit Plan Assets (Details) - Other Postretirement Benefits Plan [Member]	Sep. 27, 2020	Sep. 29, 2019
Defined Benefit Plan, Equity Securities [Member]
Asset Percentage, Policy Allocation	20.00%
Asset Percentage, Actual Allocation	20.00%	18.00%
Defined Benefit Plan, Debt Security [Member]
Asset Percentage, Policy Allocation	70.00%
Asset Percentage, Actual Allocation	70.00%	68.00%
Hedge Funds [Member]
Asset Percentage, Policy Allocation	10.00%
Asset Percentage, Actual Allocation	10.00%	14.00%
Defined Benefit Plan, Cash and Cash Equivalents [Member]
Asset Percentage, Policy Allocation	0.00%
Asset Percentage, Actual Allocation	0.00%	0.00%

Note 8 - Postretirement and _12

Note 8 - Postretirement and Postemployment Benefits - Fair Value Hierarchy of Benefit Plan Assets (Details) - USD ($) $ in Thousands	Sep. 27, 2020	Sep. 29, 2019
Fair Value Measured at Net Asset Value Per Share [Member]
Hedge fund investments	$ 15,977
Fair Value, Inputs, Level 1 [Member]
Hedge fund investments	0
Fair Value, Inputs, Level 2 [Member]
Hedge fund investments	0
Fair Value, Inputs, Level 3 [Member]
Hedge fund investments	0
Other Postretirement Benefits Plan [Member]
Cash and cash equivalents		$ 0
Debt securities		0
Hedge fund investments		3,587
Other Postretirement Benefits Plan [Member] \| Domestic Equity Securities [Member]
Equity Securities, FV-NI		778
Other Postretirement Benefits Plan [Member] \| Foreign Equity Securities [Member]
Equity Securities, FV-NI		0
Other Postretirement Benefits Plan [Member] \| Fair Value Measured at Net Asset Value Per Share [Member]
Cash and cash equivalents	0
Debt securities	0
Hedge fund investments	2,754
Other Postretirement Benefits Plan [Member] \| Fair Value Measured at Net Asset Value Per Share [Member] \| Domestic Equity Securities [Member]
Equity Securities, FV-NI	590
Other Postretirement Benefits Plan [Member] \| Fair Value Measured at Net Asset Value Per Share [Member] \| Emerging Equity Securities [Member]
Equity Securities, FV-NI	0
Other Postretirement Benefits Plan [Member] \| Fair Value Measured at Net Asset Value Per Share [Member] \| Foreign Equity Securities [Member]
Equity Securities, FV-NI	0
Other Postretirement Benefits Plan [Member] \| Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	59	0
Debt securities	18,229	17,707
Hedge fund investments	0	0
Other Postretirement Benefits Plan [Member] \| Fair Value, Inputs, Level 1 [Member] \| Domestic Equity Securities [Member]
Equity Securities, FV-NI	2,868	2,640
Other Postretirement Benefits Plan [Member] \| Fair Value, Inputs, Level 1 [Member] \| Emerging Equity Securities [Member]
Equity Securities, FV-NI	539
Other Postretirement Benefits Plan [Member] \| Fair Value, Inputs, Level 1 [Member] \| Foreign Equity Securities [Member]
Equity Securities, FV-NI	579	628
Other Postretirement Benefits Plan [Member] \| Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Debt securities	0	0
Hedge fund investments	0	0
Other Postretirement Benefits Plan [Member] \| Fair Value, Inputs, Level 2 [Member] \| Domestic Equity Securities [Member]
Equity Securities, FV-NI	0	0
Other Postretirement Benefits Plan [Member] \| Fair Value, Inputs, Level 2 [Member] \| Emerging Equity Securities [Member]
Equity Securities, FV-NI	0
Other Postretirement Benefits Plan [Member] \| Fair Value, Inputs, Level 2 [Member] \| Foreign Equity Securities [Member]
Equity Securities, FV-NI	759	750
Other Postretirement Benefits Plan [Member] \| Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Debt securities	0	0
Hedge fund investments	0	0
Other Postretirement Benefits Plan [Member] \| Fair Value, Inputs, Level 3 [Member] \| Domestic Equity Securities [Member]
Equity Securities, FV-NI	0	0
Other Postretirement Benefits Plan [Member] \| Fair Value, Inputs, Level 3 [Member] \| Emerging Equity Securities [Member]
Equity Securities, FV-NI	0
Other Postretirement Benefits Plan [Member] \| Fair Value, Inputs, Level 3 [Member] \| Foreign Equity Securities [Member]
Equity Securities, FV-NI	$ 0	$ 0

Note 8 - Postretirement and _13

Note 8 - Postretirement and Postemployment Benefits - Future Benefit Payments (Details) $ in Thousands	Sep. 27, 2020USD ($)
2021, gross payments	$ 22,881
2022, gross payments	22,385
2023, gross payments	22,548
2024, gross payments	22,630
2025, gross payments	22,511
2026-2030, gross payments	109,885
Other Postretirement Benefits Plan [Member]
2021, gross payments	2,339
2021, subsidy	(57)
2021, net payments	2,282
2022, gross payments	2,332
2022, subsidy	(54)
2022, net payments	2,278
2023, gross payments	2,328
2023, subsidy	(51)
2023, net payments	2,277
2024, gross payments	2,304
2024, subsidy	(48)
2024, net payments	2,256
2025, gross payments	2,269
2025, subsidy	(44)
2025, net payments	2,225
2026-2030, gross payments	10,908
2026-2030, subsidy	(166)
2026-2030, net payments	$ 10,742

Note 9 - Other Retirement Pla_3

Note 9 - Other Retirement Plans (Details Textual) - USD ($)	12 Months Ended
Note 9 - Other Retirement Plans (Details Textual) - USD ($)	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018	Dec. 27, 2020
Employee Benefits and Share-based Compensation	$ 4,141,000	$ 3,849,000	$ 4,430,000
Multiemployer Plans, Withdrawal Obligation	$ 11,473,000	$ 7,359,000
Forecast [Member] \| Buffalo Subsidiaries [Member]
Multiemployer Plans, Withdrawal Obligation				$ 12,300,000
Minimum [Member]
Multiemployer Plans, Withdrawal Obligation, Period (Year)	20 years

Note 9 - Other Retirement Pla_4

Note 9 - Other Retirement Plans - Other Retirement Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 25, 2020	Sep. 29, 2019	Sep. 30, 2018
GCIU- Employer Retirement Fund [Member]
Contribution to multiemployer plan	$ 87	$ 98	$ 107
District No. 9 Pension Trust [Member]
Contribution to multiemployer plan	31	$ 30	$ 29
CWA / ITU Negotiated [Member]
Contribution to multiemployer plan	456
IAM National Pension [Member]
Contribution to multiemployer plan	86
Operating Engineers Central Pension Fund of the International Union of Operating Engineers and Participating Employers [Member]
Contribution to multiemployer plan	$ 52

Note 10 - Common Stock and Cl_2

Note 10 - Common Stock and Class B Common Stock (Details Textual) - $ / shares	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Mar. 30, 2018	Mar. 30, 2017	Jun. 29, 2012	Mar. 31, 2011
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01				$ 2
Class of Warrant or Right, Outstanding (in shares)	6,000,000
Common Class B [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 2	$ 2
Common Stock, Shares, Outstanding, Ending Balance (in shares)						5,600,000
Warrant Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)				6,000,000
Class of Warrant or Right, Percentage of Common Stock Outstanding				10.10%
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)				$ 4.19
Class of Warrant or Right, Outstanding (in shares)	363,000		16,930,000
Second Lien Term Loan [Member]
Stock Issued During Period, Shares, New Issues (in shares)	6,743,640
Percentage of Outstanding Shares, Pro Forma Basis	13.00%

Note 11 - Stock Ownership Pla_3

Note 11 - Stock Ownership Plans (Details Textual) - USD ($)	1 Months Ended	12 Months Ended			24 Months Ended
Note 11 - Stock Ownership Plans (Details Textual) - USD ($)	Dec. 31, 2020	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018	Sep. 27, 2020
Share-based Payment Arrangement, Expense		$ 1,042,000	$ 1,638,000	$ 1,857,000
Common Stock, Capital Shares Reserved for Future Issuance (in shares)		4,232,000			4,232,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)		3,804,000			3,804,000
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount		$ 1,241,000			$ 1,241,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value		$ 0			$ 0
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		1 year 3 months 18 days
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)					10 years
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount		$ 0			$ 0
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		720,000	788,000	587,000
Restricted Stock [Member] \| Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	600,000
Employee Stock Purchase Plan [Member]
Employee Stock Ownership Plan (ESOP), Shares in ESOP, Total (in shares)		270,000			270,000
Supplemental Employee Stock Purchase Plan [Member]
Employee Stock Ownership Plan (ESOP), Shares in ESOP, Total (in shares)		8,700			8,700

Note 11 - Stock Ownership Pla_4

Note 11 - Stock Ownership Plans - Stock Option Activities (Details) - shares shares in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Under option, balance (in shares)	809	1,100	1,271
Exercised (in shares)	0	(93)	(131)
Canceled (in shares)	(396)	(198)	(40)
Under option, balance (in shares)	413	809	1,100
Exercisable, end of year (in shares)	413	809	1,100

Note 11 - Stock Ownership Pla_5

Note 11 - Stock Ownership Plans - Weighted Average Prices of Stock Options (Details) - $ / shares	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Exercised (in dollars per share)	$ 0	$ 2.06	$ 1.42
Cancelled (in dollars per share)	2.53	2.08	2.49
Under option, end of year (in dollars per share)	$ 1.14	$ 1.82	$ 1.88

Note 11 - Stock Ownership Pla_6

Note 11 - Stock Ownership Plans - Summary of Stock Options Outstanding (Details)	12 Months Ended
	Sep. 27, 2020$ / sharesshares
Number outstanding (in shares) \| shares	412
Weighted Average Remaining Contractual Life (Year)	1 year 8 months 12 days
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 1.14
Number Exercisable (in shares) \| shares	412
Weighted Average Exercise Price, Exercisable (in dollars per share)	$ 1.14
Exercise Price Range 1 [Member]
Range of exercise prices, lower limit (in dollars per share)	1
Range of exercise prices, upper limit (in dollars per share)	$ 2
Number outstanding (in shares) \| shares	412
Weighted Average Remaining Contractual Life (Year)	1 year 8 months 12 days
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 1.14
Number Exercisable (in shares) \| shares	412
Weighted Average Exercise Price, Exercisable (in dollars per share)	$ 1.14
Exercise Price Range 2 [Member]
Range of exercise prices, lower limit (in dollars per share)	2
Range of exercise prices, upper limit (in dollars per share)	$ 3
Number outstanding (in shares) \| shares	0
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 0
Number Exercisable (in shares) \| shares	0
Weighted Average Exercise Price, Exercisable (in dollars per share)	$ 0

Note 11 - Stock Ownership Pla_7

Note 11 - Stock Ownership Plans - Summary of Restricted Stock Activity (Details) - Restricted Stock [Member] - $ / shares shares in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Outstanding, shares (in shares)	1,477	2,059	2,478
Granted, shares (in shares)	720	788	587
Vested, shares (in shares)	(605)	(1,337)	(936)
Forfeited, shares (in shares)	(42)	(33)	(70)
Outstanding, shares (in shares)	1,550	1,477	2,059
Outstanding, weighted average grant date fair value (in dollars per share)	$ 2.49	$ 2.31	$ 2.69
Granted, weighted average grant date fair value (in dollars per share)	1.62	2.18	2.33
Vested, weighted average grant date fair value (in dollars per share)	2.34	2.03	3.31
Forfeited, weighted average grant date fair value (in dollars per share)	2.44	2.13	2.85
Outstanding, weighted average grant date fair value (in dollars per share)	$ 2.15	$ 2.49	$ 2.31

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($)	Sep. 27, 2020	Sep. 29, 2019
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 12,518,000
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	1,000,000	$ 848,000
Deferred Tax Asset, Interest Carryforward	5,383,000
Deferred Tax Assets, Operating Loss Carryforwards, Total	28,240,000	41,610,000
State and Local Jurisdiction [Member]
Unrecognized Tax Benefits Related to Net Operating Loss	10,319,000	$ 10,665,000
Operating Loss Carryforwards, Total	46,066,000
Deferred Tax Assets, Operating Loss Carryforwards, Total	$ 36,392,000

Note 12 - Income Taxes - Income

Note 12 - Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Federal	$ 8,779	$ 8,763	$ 275
State	(11)	1,171	875
Deferred	(4,665)	(2,003)	(17,378)
Income Tax Expense (Benefit), Total	$ 4,104	$ 7,931	$ (16,228)

Note 12 - Income Taxes - Inco_2

Note 12 - Income Taxes - Income Tax Expense (Benefit) Related to Continuing Operations (Details)	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Computed “expected” income tax expense (benefit)	21.00%	21.00%	24.70%
State income tax expense, net of federal tax impact	21.70%	1.30%	2.60%
Net income of associated companies taxed at dividend rates	(18.30%)	(3.90%)	(5.10%)
Resolution of tax matters	(30.50%)	1.70%	(8.40%)
Remeasurement due to rate changes	24.00%	0.00%	0.00%
Non-deductible expenses	19.40%	3.40%	2.90%
Valuation allowance	110.00%	10.80%	9.90%
Warrant valuation	(7.30%)	(0.60%)	0.20%
Revaluation of deferred income taxes due to law charges	0	0	(0.791)
Other	4.40%	(0.40%)	(0.40%)
Effective Income Tax Rate Reconciliation, Percent, Total	144.40%	33.30%	(52.70%)

Note 12 - Income Taxes - Deferr

Note 12 - Income Taxes - Deferred Income Tax Liabilities (Details) - USD ($) $ in Thousands	Sep. 27, 2020	Sep. 29, 2019
Property and equipment	$ (18,646)	$ (14,424)
Identified intangible assets	(16,765)	(15,358)
ASC 842 - Leases DTL	(18,669)	0
Investments	(6,154)	(3,164)
Deferred Tax Liabilities, Gross, Total	(60,234)	(32,946)
Allowance for doubtful accounts	1,733	1,279
Pension and postretirement benefits	7,075	2,048
Long-term debt	350	(9,219)
Interest deduction limitation	5,383	4,255
Operating loss carryforwards	28,240	41,610
ASC 842 - Leases DTA	18,675	0
Accrued compensation	13,142	1,810
Accrued expenses	1,673	426
Other	430	844
Deferred Tax Assets, Gross, Total	76,701	43,053
Valuation allowance	(31,675)	(39,913)
Net deferred income tax liabilities	$ (15,208)	$ (29,806)

Note 12 - Income Taxes - Gross

Note 12 - Income Taxes - Gross Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019
Unrecognized tax benefits, balance	$ 18,252	$ 16,104
Increases (decreases) in tax positions for prior years	(331)
Increases (decreases) in tax positions for prior years		33
Increases in tax positions for the current year	9,825	2,472
Lapse in statute of limitations	(738)	(357)
Unrecognized tax benefits, balance	$ 27,008	$ 18,252

Note 13 - Fair Value of Finan_3

Note 13 - Fair Value of Financial Instruments (Details Textual) - USD ($)	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018	Mar. 31, 2014
Fair Value Adjustment of Warrants	$ 832,000	$ 612,000	$ 226,000
Senior Secured Notes [Member]
Debt Instrument, Face Amount	$ 538,290,000
TCT [Member]
Equity Securities Without Readily Determinable Fair Value, Ownership Percentage of Voting Common Stock	0.70%
Ownership Percentage of Total Common Stock	8.70%
Fair Value, Inputs, Level 3 [Member]
Investments, Fair Value Disclosure, Total	$ 4,226,000
Equity Securities without Readily Determinable Fair Value, Amount	$ 702,000
Fair Value, Inputs, Level 3 [Member] \| TCT and Private Equity Investment [Member]
Equity Securities without Readily Determinable Fair Value, Percent	16.70%
Fair Value, Inputs, Level 2 [Member]
Warrants and Rights Outstanding	$ 363,000	$ 1,195,000	$ 1,807,000	$ 16,930,000

Note 13 - Fair Value of Finan_4

Note 13 - Fair Value of Financial Instruments - Estimate Fair Value of Financial Instruments (Details)	Sep. 27, 2020$ / sharesyr	Sep. 29, 2019$ / sharesyr	Sep. 30, 2018$ / sharesyr
Measurement Input, Price Volatility [Member]
Warrant and rights, measurement input	0.84	0.48	0.31
Measurement Input, Risk Free Interest Rate [Member]
Warrant and rights, measurement input	0.0012	0.0158	0.0291
Measurement Input, Expected Term [Member]
Warrant and rights, measurement input \| yr	1.5	2.5	3.5
Measurement Input, Share Price [Member]
Warrant and rights, measurement input \| $ / shares	0.06	0.20	0.3

Note 14 - Earnings Per Common_3

Note 14 - Earnings Per Common Share (Details Textual) - shares	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	6,000,000	6,384,000	7,206,000

Note 14 - Earnings Per Common_4

Note 14 - 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								12 Months Ended
	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Dec. 29, 2019	Sep. 29, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 30, 2018	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Income attributable to Lee Enterprises, Incorporated:	$ (1,784)	$ (1,275)	$ (5,367)	$ 5,320	$ 819	$ 5,766	$ (2,678)	$ 10,361	$ (3,106)	$ 14,268	$ 45,766
Weighted average Common Stock (in shares)									58,105	57,648	57,009
Less non-vested restricted Common Stock (in shares)									(1,536)	(2,083)	(2,307)
Basic average Common Stock (in shares)									56,569	55,565	54,702
Dilutive stock options and restricted Common Stock (in shares)									367	1,319	1,246
Diluted average Common Stock (in shares)									56,936	56,884	55,948
Basic: (in dollars per share)	$ (0.03)	$ (0.02)	$ (0.09)	$ 0.09	$ 0.01	$ 0.10	$ (0.05)	$ 0.19	$ (0.05)	$ 0.26	$ 0.84
Diluted: (in dollars per share)	$ (0.03)	$ (0.02)	$ (0.09)	$ 0.09	$ 0.01	$ 0.10	$ (0.05)	$ 0.18	$ (0.05)	$ 0.25	$ 0.82

Note 15 - Allowance for Doubt_3

Note 15 - Allowance for Doubtful Accounts - Valuation and Qualifying Account Information (Details) - USD ($)	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Allowance for Doubtful Accounts Receivable	$ 6,434,000	$ 4,806,000	$ 4,796,000
Additions charged to expense	8,607,000	2,751,000	1,952,000
Deductions from reserves	(1,610,000)	(1,123,000)	(1,942,000)
Allowance for Doubtful Accounts Receivable	$ 13,431,000	$ 6,434,000	$ 4,806,000

Note 16 - Other Information - C

Note 16 - Other Information - Compensation and Other Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 27, 2020	Sep. 29, 2019
Compensation	$ 16,915	$ 9,170
Retirement plans	2,317	2,637
Other	25,046	5,904
Accrued Liabilities, Current, Total	$ 44,278	$ 17,711

Note 16 - Other Information - S

Note 16 - Other Information - Supplemental Cash Payment (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Interest	$ 49,518	$ 47,555	$ 52,180
Debt financing and reorganization costs	707	1,773	437
Income tax payments, net	$ 446	$ 8,439	$ 464

Note 17 - Commitments and Con_2

Note 17 - Commitments and Contingent Liabilities (Details Textual) - USD ($)	12 Months Ended
	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Restructuring Charges, Total	$ 13,751,000	$ 11,635,000	$ 5,550,000
Restructuring Reserve, Ending Balance	0	$ 0
Impact of Withdrawal from Retirement Plans [Member]
Restructuring Charges, Total	4,400,000
Employee Severance [Member]
Restructuring Charges, Total	6,272,000
Transition Costs Related to the Transactions [Member]
Restructuring Charges, Total	1,807,000
Other Restructuring [Member]
Restructuring Charges, Total	$ 1,272,808
Minimum [Member]
Multiemployer Plans, Withdrawal Obligation, Period (Year)	20 years
Plan Partially Withdrawn From in 2017 [Member] \| Minimum [Member]
Multiemployer Plans, Withdrawal Obligation, Period (Year)	20 years
Construction and Equipment Purchase Commitments [Member]
Construction and Equipment, Purchase Commitments	$ 2,050,000

Note 18 - Leases (Details Textu

Note 18 - Leases (Details Textual) - USD ($)	Sep. 27, 2020	Mar. 16, 2020	Sep. 29, 2019
Operating Lease, Right-of-Use Asset	$ 70,933,000	$ 56,226,000	$ 0
Operating Lease, Liability, Current	8,577,000		0
Operating Lease, Liability, Noncurrent	$ 62,374,000		0
Operating Leases, Future Minimum Payments Due, Next Twelve Months			3,403,000
Operating Leases, Future Minimum Payments, Due in Two Years			2,290,000
Operating Leases, Future Minimum Payments, Due in Three Years			2,238,000
Operating Leases, Future Minimum Payments, Due in Four Years			1,637,000
Operating Leases, Future Minimum Payments, Due in Five Years			1,367,000
Operating Leases, Future Minimum Payments, Due Thereafter			$ 4,991,000
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	1 year
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	40 years

Note 18 - Leases - Lease Expens

Note 18 - Leases - Lease Expense (Details) $ in Thousands	12 Months Ended
Note 18 - Leases - Lease Expense (Details) $ in Thousands	Sep. 27, 2020USD ($)
Operating lease costs	$ 10,148
Variable lease costs	1,911
Short-term lease costs	426
Total Operating Lease Expense	12,485
Operating cash outflow from operating leases	10,003
Right-of-use assets obtained in exchange for operating lease liabilities	$ 1,630
Weighted average remaining lease term (years) (Year)	8 years 7 months 20 days
Weighted Average discount rate	8.24%

Note 18 - Leases - Maturities o

Note 18 - Leases - Maturities of Lease Liabilities (Details) $ in Thousands	Sep. 27, 2020USD ($)
2021	$ 14,438
2022	12,103
2023	11,213
2024	10,538
2025	9,763
Thereafter	41,390
Total lease payments	99,445
Less: interest	(28,494)
Present value of lease liabilities	$ 70,951

Note 19 - Quarterly Financial_3

Note 19 - Quarterly Financial Data (Unaudited) - Financial Statements (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Dec. 29, 2019	Sep. 29, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 30, 2018	Sep. 27, 2020	Sep. 29, 2019	Sep. 30, 2018
Total operating revenue	$ 191,766	$ 182,528	$ 121,367	$ 122,343	$ 123,665	$ 127,284	$ 122,704	$ 136,201	$ 618,004	$ 509,854	$ 543,955
Net (loss) income	(1,261)	(727)	(4,990)	5,717	1,345	6,172	(2,327)	10,719	(1,261)	15,909	47,048
Income attributable to Lee Enterprises, Incorporated:	$ (1,784)	$ (1,275)	$ (5,367)	$ 5,320	$ 819	$ 5,766	$ (2,678)	$ 10,361	$ (3,106)	$ 14,268	$ 45,766
Basic: (in dollars per share)	$ (0.03)	$ (0.02)	$ (0.09)	$ 0.09	$ 0.01	$ 0.10	$ (0.05)	$ 0.19	$ (0.05)	$ 0.26	$ 0.84
Diluted: (in dollars per share)	$ (0.03)	$ (0.02)	$ (0.09)	$ 0.09	$ 0.01	$ 0.10	$ (0.05)	$ 0.18	$ (0.05)	$ 0.25	$ 0.82