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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2016	Nov. 09, 2016
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q3
Trading Symbol	JAKK
Entity Registrant Name	JAKKS PACIFIC INC
Entity Central Index Key	0001009829
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		20,002,003

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands

Sep. 30, 2016

Dec. 31, 2015

^[1]

Current assets

Cash and cash equivalents

$ 45,475

$ 102,528

Restricted cash

2,687

Accounts receivable, net of allowance for uncollectible accounts of $2,714 and $2,447 in 2015 and 2016, respectively

272,257

163,387

Inventory, net

75,064

60,544

Income taxes receivable

23,435

24,008

Prepaid expenses and other assets

27,761

31,901

Total current assets

446,679

382,368

Property and equipment

Office furniture and equipment

14,567

15,141

Molds and tooling

99,905

86,307

Leasehold improvements

10,950

10,640

Total

125,422

112,088

Less accumulated depreciation and amortization

102,724

93,653

Property and equipment, net

22,698

18,435

Intangibles, net

35,553

42,185

Other long term assets

2,423

3,125

Investment in DreamPlay, LLC

7,000

Goodwill, net

43,462

44,199

Trademarks, net

2,308

Total assets

560,123

499,620

Current liabilities

Accounts payable

102,577

34,986

Accrued expenses

57,358

54,081

Reserve for sales returns and allowances

16,379

17,267

Income taxes payable

22,791

21,067

Total current liabilities

199,105

127,401

Convertible senior notes, net of debt issuance costs of $5,834 and $4,372 in 2015 and 2016, respectively

207,933

209,166

Other liabilities

5,210

5,155

Income taxes payable

2,325

2,199

Deferred income taxes, net

2,265

2,293

Total liabilities

416,838

346,214

Commitments and contingencies

Stockholders' equity

Preferred stock, $.001 par value; 5,000,000 shares authorized; nil outstanding

Common stock, $.001 par value; 100,000,000 shares authorized; 21,701,239 and 19,999,540 shares issued and outstanding in 2015 and 2016, respectively

Treasury stock, at cost; 3,660,201 and 3,112,840 shares in 2015 and 2016, respectively

(24,000)

(28,322)

Additional paid-in capital

177,326

194,743

Retained earnings (accumulated deficit)

5,437

(3,391)

Accumulated other comprehensive loss

(16,077)

(10,051)

Total JAKKS Pacific, Inc. stockholders' equity

142,706

153,000

Non-controlling interests

579

406

Total stockholders' equity

143,285

153,406

Total liabilities and stockholders' equity

$ 560,123

$ 499,620

[1]	Derived from audited financial statements

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)
$ in Thousands

Sep. 30, 2016

Dec. 31, 2015

^[1]

Accounts receivable, allowance for uncollectible accounts

$ 2,447

$ 2,714

Net debt issuance costs

$ 4,372

$ 5,834

Preferred stock, par value

$ 0.001

Preferred stock, shares authorized

5,000,000

Preferred stock, outstanding

Common stock, par value

$ 0.001

Common stock, shares authorized

100,000,000

Common stock, shares issued

19,999,540

21,701,239

Common stock, shares outstanding

19,999,540

21,701,239

Treasury stock, shares

3,112,840

3,660,201

[1]	Derived from audited financial statements

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net Sales	$ 302,791	$ 337,027	$ 539,577	$ 582,334
Cost of sales	207,858	232,698	368,661	403,340
Gross profit	94,933	104,329	170,916	178,994
Selling, general and administrative expenses	60,520	59,701	151,419	141,573
Income from operations	34,413	44,628	19,497	37,421
Income from joint ventures		60	861	1,744
Other income	207	5,642	282	5,642
Interest income	12	16	46	51
Interest expense	(3,020)	(3,107)	(9,466)	(9,187)
Income before provision for income taxes	31,612	47,239	11,220	35,671
Provision for income taxes	1,083	1,375	2,219	3,115
Net income	30,529	45,864	9,001	32,556
Net income (loss) attributable to non-controlling interests	(83)	19	173	(28)
Net income attributable to JAKKS Pacific, Inc.	$ 30,612	$ 45,845	$ 8,828	$ 32,584
Earnings per share - basic	$ 1.91	$ 2.47	$ 0.53	$ 1.72
Earnings per share -diluted	$ 0.82	$ 1.12	$ 0.36	$ 0.89
Comprehensive income	$ 28,161	$ 44,003	$ 2,975	$ 30,652
Comprehensive income attributable to JAKKS Pacific, Inc.	$ 28,244	$ 43,984	$ 2,802	$ 30,680

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands

9 Months Ended

Sep. 30, 2016

Sep. 30, 2015

CASH FLOWS FROM OPERATING ACTIVITIES

Net Income

$ 9,001

$ 32,556

Adjustments to reconcile net income to net cash provided by operating activities:

Depreciation and amortization

16,898

14,220

Write-off and amortization of debt issuance costs

1,877

1,464

Share-based compensation expense

1,254

1,452

Gain on disposal of property and equipment

(28)

Gain on extinguishment of convertible notes

(69)

Deferred income taxes

(29)

Changes in operating assets and liabilities:

Accounts receivable

(108,870)

(58,345)

Inventory

(14,520)

(2,577)

Income taxes receivable

573

Prepaid expenses and other assets

4,428

(6,294)

Accounts payable

61,832

38,472

Accrued expenses

5,946

(17,264)

Reserve for sales returns and allowances

(888)

2,139

Income taxes payable

1,850

715

Other liabilities

2,358

Total adjustments

(29,663)

(23,688)

Net cash provided by (used in) operating activities

(20,662)

8,868

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of property and equipment

(11,239)

(14,354)

Sale of marketable securities

220

Distribution from joint venture

Change in other assets

(6,227)

(3,080)

Net cash used in investing activities

(17,466)

(17,154)

CASH FLOWS FROM FINANCING ACTIVITIES

Repurchase of common stock for employee tax withholding

(844)

Repurchase of convertible senior notes

(2,626)

Proceeds from credit facility borrowings

25,000

Restricted cash

(2,687)

Credit facility costs

(188)

Repurchase of common stock

(13,505)

(6,988)

Net cash provided by (used in) financing activities

(19,662)

17,824

Effect of foreign currency translation

737

148

Net change in cash and cash equivalents

(57,053)

9,686

Cash and cash equivalents, beginning of period

102,528

^[1]

71,525

Cash and cash equivalents, end of period

45,475

81,211

Cash paid during the period for:

Income taxes

203

3,625

Interest

$ 7,010

$ 4,390

[1]	Derived from audited financial statements

Basis of Presentation

9 Months Ended

Sep. 30, 2016

Basis of Presentation

Note 1 — Basis of Presentation

The accompanying unaudited interim condensed consolidated financial statements included herein have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. However, the Company believes that the disclosures are adequate to prevent the information presented from being misleading. These financial statements should be read in conjunction with Management’s Discussion and Analysis of Financial Condition and Results of Operations and the financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K, which contains audited financial information for the three years in the period ended December 31, 2015.

The information provided in this report reflects all adjustments (consisting solely of normal recurring items) that are, in the opinion of management, necessary to present fairly the financial position and the results of operations for the periods presented. Interim results are not necessarily indicative of results to be expected for a full year.

The condensed consolidated financial statements include the accounts of JAKKS Pacific, Inc. and its wholly-owned subsidiaries (collectively, “the Company”). The condensed consolidated financial statements also include the accounts of DreamPlay Toys, LLC, a joint venture between JAKKS Pacific, Inc. and NantWorks LLC, and JAKKS Meisheng Trading (Shanghai) Limited, a joint venture between JAKKS Pacific, Inc. and Meisheng Culture & Creative Corp.

Certain prior period amounts have been reclassified for consistency with the current period presentation.

In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standard is effective for annual periods beginning after December 15, 2017, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). The Company is currently evaluating the impact of the pending adoption of ASU 2014-09 on the consolidated financial statements and has not yet determined the method by which it will adopt the standard in 2018.

In August 2014, the FASB amended the FASB Accounting Standards Codification and amended Subtopic 205-40, “Presentation of Financial Statements — Going Concern.” This amendment prescribes that an entity’s management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. The amendments will become effective for the Company’s annual and interim reporting periods beginning January 1, 2017. Upon adoption, the Company will use this guidance to evaluate going concern.

In July 2015, the FASB issued Accounting Standards Update 2015-11, “Inventory (Topic 330): Simplifying the Measurement of Inventory” (“ASU 2015-11”). ASU 2015-11 requires inventory accounted for under the FIFO or average cost method to be measured using the lower of cost and net realizable value. The amendments are effective prospectively for fiscal years and for interim periods beginning after December 15, 2016. The Company is currently evaluating the impact of the pending adoption of ASU 2015-11 on the consolidated financial statements.

In February 2016, the FASB issued Accounting Standards Update 2016-02, “Leases” (“ASU 2016-02”). ASU 2016-02 establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is currently evaluating the impact of the pending adoption of this new standard on its financial statements.

In March 2016, the FASB issued ASU No. 2016-09, “Improvements to Employee Share-Based Payment Accounting,” (“ASU 2016-09”) which simplifies several aspects of the accounting for share-based payments, including income tax consequences and classification on the statement of cash flows. Under the new standard, all excess tax benefits and tax deficiencies will be recognized as income tax expense or benefit in the income statement as discrete items in the reporting period in which they occur. Additionally, excess tax benefits will be classified as an operating activity on the statement of cash flows. In regards to forfeitures, the entity can make an accounting policy election to either recognize forfeitures as they occur or estimate the number of awards expected to be forfeited. The guidance in ASU 2016-09 is effective for the fiscal year, and interim periods within that fiscal year, beginning after December 15, 2016. The Company is currently evaluating the impact of the adoption of this standard on its consolidated financial statements.

In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. The new guidance is intended to reduce diversity in practice in how transactions are classified in the statement of cash flows. This ASU is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2017. The adoption of this standard is not expected to have a material impact on the Company’s financial statements.

In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other than Inventory. The amendments in this ASU reduces the complexity in the accounting standards by allowing the recognition of current and deferred income taxes for an intra-entity asset transfer, other than inventory, when the transfer occurs. Historically, recognition of the income tax consequence was not recognized until the asset was sold to an outside party. This ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Early adoption is permitted. The Company is currently evaluating the impact of this ASU on its financial statements.

Business Segments, Geographic Data, Sales by Product Group and Major Customers

9 Months Ended

Sep. 30, 2016

Business Segments, Geographic Data, Sales by Product Group and Major Customers

Note 2 — Business Segments, Geographic Data, Sales by Product Group and Major Customers

The Company is a worldwide producer and marketer of children’s toys and other consumer products, principally engaged in the design, development, production, marketing and distribution of its diverse portfolio of products. The Company recently re-aligned its products into three new segments to better reflect the management and operation of the business. The Company’s segments are (i) U.S. and Canada, (ii) International, and (iii) Halloween. Prior year’s segment reporting units have been restated to reflect this change.

The U.S. and Canada segment includes action figures, vehicles, play sets, plush products, dolls, electronic products, construction toys, infant and pre-school toys, role play and everyday costume play, foot to floor ride-on vehicles, wagons, novelty toys, seasonal and outdoor products, kids’ indoor and outdoor furniture, and pet treats and related products, primarily within the United States and Canada.

Within the International segment, the Company markets and sells its toy products in markets outside of the U.S. and Canada, primarily in the European, Asia Pacific, and Latin and South American regions.

Within the Halloween segment, the Company markets and sells Halloween costumes and accessories and everyday costume play products, primarily in the U.S. and Canada.

Segment performance is measured at the operating income level. All sales are made to external customers and general corporate expenses have been attributed to the various segments based upon relative sales volumes. Segment assets are primarily comprised of accounts receivable and inventories, net of applicable reserves and allowances, goodwill and other assets. Certain assets which are not tracked by operating segment and/or that benefit multiple operating segments have been allocated on the same basis.

Results are not necessarily those which would be achieved if each segment was an unaffiliated business enterprise. Information by segment and a reconciliation to reported amounts for the three and nine months ended September 30, 2015 and 2016 and as of December 31, 2015 and September 30, 2016 are as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2016		2015		2016

Net Sales
U.S. and Canada	$	202,568	$	188,381	$	350,855	$	350,320
International		77,701		57,333		137,523		97,454
Halloween		56,758		57,077		93,956		91,803
	$	337,027	$	302,791	$	582,334	$	539,577

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2016		2015		2016

Income (Loss) from Operations
U.S. and Canada	$	28,126	$	24,865	$	21,808	$	16,966
International		12,724		6,876		15,530		4,371
Halloween		3,778		2,672		83		(1,840	)
	$	44,628	$	34,413	$	37,421	$	19,497

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2016		2015		2016

Depreciation and Amortization Expense
U.S. and Canada	$	4,976	$	5,787	$	9,426	$	12,097
International		1,847		1,800		3,531		3,354
Halloween		556		619		1,263		1,447
	$	7,379	$	8,206	$	14,220	$	16,898

	December 31,		September 30,
	2015		2016
Assets
U.S. and Canada	$	320,528	$	339,212
International		157,493		175,232
Halloween		21,599		45,679
	$	499,620	$	560,123

The following tables present information about the Company by geographic area as of December 31, 2015 and September 30, 2016 and for the three and nine months ended September 30, 2015 and 2016 (in thousands):

	December 31, 2015		September 30, 2016
Long-lived Assets
China	$	10,172	$	15,253
United States		7,702		6,914
Hong Kong		561		531
	$	18,435	$	22,698

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2016		2015		2016
Net Sales by Customer Area
United States	$	242,467	$	229,850	$	416,690	$	416,034
Europe		55,389		43,446		92,948		67,611
Canada		16,441		12,709		27,255		22,412
Hong Kong		414		1,184		1,210		1,861
Other		22,316		15,602		44,231		31,659
	$	337,027	$	302,791	$	582,334	$	539,577

Product Group

Net sales by product group for the three and nine months ended September 30, 2015 and 2016 were as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2016		2015		2016
Traditional Toys and Electronics	$	204,332	$	163,528	$	332,737	$	268,194
Role Play, Novelty and Seasonal Toys		132,695		139,263		249,597		271,383
	$	337,027	$	302,791	$	582,334	$	539,577

Major Customers

Net sales to major customers for the three and nine months ended September 30, 2015 and 2016 were as follows (in thousands, except for percentages):

	Three Months Ended September 30,										Nine Months Ended September 30,
	2015					2016					2015					2016
	Amount		Percentage of Net Sales			Amount		Percentage of Net Sales			Amount		Percentage of Net Sales			Amount		Percentage of Net Sales

Wal-Mart	$	77,240		22.9	%	$	72,996		24.1	%	$	126,743		21.7	%	$	139,806		25.9	%
Target		40,647		12.1			50,008		16.5			66,292		11.4			76,948		14.3
Toys ‘R’ Us		27,292		8.1			19,624		6.5			50,620		8.7			38,088		7.0
	$	145,179		43.1	%	$	142,628		47.1	%	$	243,655		41.8	%	$	254,842		47.2	%

At December 31, 2015 and September 30, 2016, the Company’s three largest customers accounted for approximately 56.2% and 46.7%, respectively, of net accounts receivable. The concentration of the Company’s business with a relatively small number of customers may expose the Company to material adverse effects if one or more of its large customers were to experience financial difficulty. The Company performs ongoing credit evaluations of its top customers and maintains an allowance for potential credit losses.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599

+ Details

Inventory

9 Months Ended

Sep. 30, 2016

Inventory

Note 3 — Inventory

Inventory, which includes the ex-factory cost of goods, in-bound freight, duty and capitalized warehouse costs, is valued at the lower of cost (first-in, first-out) or market, net of inventory obsolescence reserve, and consists of the following (in thousands):

	December 31, 2015		September 30, 2016

Raw materials	$	3,717	$	4,344
Finished goods		56,827		70,720
	$	60,544	$	75,064

Revenue Recognition and Reserve for Sales Returns and Allowances

9 Months Ended

Sep. 30, 2016

Revenue Recognition and Reserve for Sales Returns and Allowances

Note 4 — Revenue Recognition and Reserve for Sales Returns and Allowances

Revenue is recognized upon the shipment of goods to customers or their agents, depending upon terms, provided there are no uncertainties regarding customer acceptance, the sales price is fixed or determinable and collectability is reasonably assured and not contingent upon resale.

Generally, the Company does not allow product returns. It provides its customers a negotiated allowance for breakage or defects, which is recorded when the related revenue is recognized. However, the Company does make occasional exceptions to this policy and consequently accrues a return allowance based upon historic return amounts and management estimates. The Company occasionally grants credits to facilitate markdowns and sales of slow moving merchandise. These credits are recorded as a reduction of gross sales at the time of occurrence.

The Company also participates in cooperative advertising arrangements with some customers, whereby it allows a discount from invoiced product amounts in exchange for customer purchased advertising that features the Company’s products. Generally, these discounts range from 1% to 10% of gross sales, and are generally based upon product purchases or specific advertising campaigns. Such amounts are accrued when the related revenue is recognized or when the advertising campaign is initiated. These cooperative advertising arrangements are accounted for as direct selling expenses.

The Company’s reserve for sales returns and allowances amounted to $17.3 million as of December 31, 2015, compared to $16.4 million as of September 30, 2016. This decrease is primarily due to certain customers taking their annual allowances related to 2015 sales as well as allowances related to 2016 during 2016.

Credit Facility

9 Months Ended

Sep. 30, 2016

Credit Facility

Note 5 — Credit Facility

In March 2014, the Company and its domestic subsidiaries entered into a secured credit facility with General Electric Capital Corporation (“GECC”). The loan agreement, as amended and subsequently assigned to Wells Fargo Bank, N.A. pursuant to its acquisition of GECC, provides for a $75.0 million revolving credit facility subject to availability based on prescribed advance rates on certain accounts receivable and inventory (the “WF Loan Agreement”). The amounts outstanding under the credit facility are payable in full upon maturity of the facility on March 27, 2019, and the credit facility is secured by a security interest in favor of the lender covering a substantial amount of the assets of the Company. As of December 31, 2015, the amount of outstanding borrowings was nil and outstanding stand-by letters of credit totaled $23.2 million; the total excess borrowing capacity was $55.5 million. As of September 30, 2016, the amount of outstanding borrowings was nil and outstanding stand-by letters of credit totaled $28.2 million; the total excess borrowing capacity was $24.7 million including $2.7 million remaining of restricted funds on deposit in the process of being returned to the Company. Such funds became unrestricted when the excess borrowing capacity under the credit line became positive.

The Company’s ability to borrow under the WF Loan Agreement is also subject to its ongoing compliance with certain financial covenants, including the maintenance by the Company of a fixed charge coverage ratio of at least 1.2:1.0 based on the trailing four fiscal quarters. As of December 31, 2015 and September 30, 2016, the Company was in compliance with the financial covenants under the WF Loan Agreement.

The Company may borrow funds at LIBOR or at a base rate, plus applicable margins of 225 basis point spread over LIBOR and 125 basis point spread on base rate loans. In addition to standard fees, the facility has an unused credit line fee, which ranges from 25 to 50 basis points. As of December 31, 2015 and September 30, 2016, the interest rate on the credit facility was approximately 2.25%.

The WF Loan Agreement also contains customary events of default, including a cross default provision and a change of control provision. In the event of a default, all of the obligations of the Company and its subsidiaries under the WF Loan Agreement may be declared immediately due and payable. For certain events of default relating to insolvency and receivership, all outstanding obligations become due and payable.

Convertible Senior Notes

9 Months Ended

Sep. 30, 2016

Convertible Senior Notes

Note 6 — Convertible Senior Notes

In July 2013, the Company sold an aggregate of $100.0 million principal amount of 4.25% Convertible Senior Notes due 2018 (the “2018 Notes”). The 2018 Notes are senior unsecured obligations of the Company paying interest semi-annually in arrears on August 1 and February 1 of each year at a rate of 4.25% per annum and will mature on August 1, 2018. The initial and still current conversion rate for the 2018 Notes is 114.3674 shares of JAKKS common stock per $1,000 principal amount of notes, equivalent to an initial conversion price of approximately $8.74 per share of common stock, subject to adjustment in certain events. Upon conversion, the 2018 Notes will be settled in shares of the Company’s common stock. Holders of the 2018 Notes may require that the Company repurchase for cash all or some of their notes upon the occurrence of a fundamental change (as defined in the 2018 Notes). During April and May of 2016 the Company repurchased and retired an aggregate of approximately $0.7 million principal amount of the 2018 Notes.

In June 2014, the Company sold an aggregate of $115.0 million principal amount of 4.875% Convertible Senior Notes due 2020 (the “2020 Notes”). The 2020 Notes are senior unsecured obligations of the Company paying interest semi-annually in arrears on June 1 and December 1 of each year at a rate of 4.875% per annum and will mature on June 1, 2020. The initial and still current conversion rate for the 2020 Notes is 103.7613 shares of JAKKS common stock per $1,000 principal amount of notes, equivalent to an initial conversion price of approximately $9.64 per share of common stock, subject to adjustment in certain events. Upon conversion, the 2020 Notes will be settled in shares of the Company’s common stock. Holders of the 2020 Notes may require that the Company repurchase for cash all or some of their notes upon the occurrence of a fundamental change (as defined in the 2020 Notes). In January 2016, the Company repurchased and retired an aggregate of $2.0 million principal amount of the 2020 Notes.

On January 1, 2016, the Company adopted ASU 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs,” which requires that debt issuance costs related to a recognized debt liability to be presented on the balance sheet as a direct deduction from the debt liability, similar to the presentation of debt premiums and discounts. ASU 2015-03 applies retrospectively and does not change the recognition and measurement requirements for debt issuance costs. As a result, the Company reclassified $5.8 million of debt issuance costs previously included in other long term assets to convertible senior notes, net on its condensed consolidated financial statements as of December 31, 2015.

The fair value of the 2018 Notes as of December 31, 2015 and September 30, 2016 was approximately $102.0 million and $111.8 million, respectively, based upon the most recent quoted market price. The fair value of the 2020 Notes as of December 31, 2015 and September 30, 2016 was approximately $112.3 million and $120.0 million, respectively, based upon the most recent quoted market price. The fair value of the convertible senior notes is considered to be a Level 2 measurement on the fair value hierarchy.

Convertible senior notes, net of debt issuance costs consist of the following (in thousands):

	December 31, 2015						September 30, 2016
			Debt						Debt
	Principal		Issuance		Net		Principal		Issuance		Net
	Amount		Costs		Amount		Amount		Costs		Amount
4.25% convertible senior notes (due 2018)	$	100,000	$	2,181	$	97,819	$	99,305	$	1,461	$	97,844
4.875% convertible senior notes (due 2020)		115,000		3,653		111,347		113,000		2,911		110,089
Total convertible senior notes, net of debt issuance costs	$	215,000	$	5,834	$	209,166	$	212,305	$	4,372	$	207,933

Amortization expense classified as interest expense related to debt issuance costs was $0.4 million and $0.4 million for the three months ended September 30, 2015 and 2016, respectively, and $1.2 million and $1.5 million for the nine months ended September 30, 2015 and 2016, respectively.

Income Taxes

9 Months Ended

Sep. 30, 2016

Income Taxes

Note 7 — Income Taxes

The Company’s income tax expense of $1.4 million for the three months ended September 30, 2015 reflects an effective tax rate of 2.9%. The Company’s income tax expense of $1.1 million for the three months ended September 30, 2016 reflects an effective tax rate of 3.4%. The majority of the provision relates to foreign taxes.

The Company’s income tax expense of $3.1 million for the nine months ended September 30, 2015 reflects an effective tax rate of 8.7%. The Company’s income tax expense of $2.2 million for the nine months ended September 30, 2016 reflects an effective tax rate of 19.8%. The majority of the provision relates to foreign taxes.

In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes,” which requires all deferred tax assets and liabilities to be classified as noncurrent on the balance sheet. The guidance in ASU 2015-17 is effective for the fiscal year, and interim periods within that fiscal year, beginning after December 15, 2016, with early adoption permitted. The Company early adopted this standard as of January 1, 2016 and applied the standard retrospectively. As a result of adopting this standard, current deferred tax liabilities of $2.7 million and non-current deferred tax assets of $0.4 million were reclassified to net non-current deferred tax liabilities as of December 31, 2015.

Earnings Per Share

9 Months Ended

Sep. 30, 2016

Earnings Per Share

Note 8 — Earnings Per Share

The following table is a reconciliation of the weighted average shares used in the computation of earnings per share for the periods presented (in thousands, except per share data):

	Three Months Ended September 30,
	2015						2016
	Income		Weighted Average Shares		Per- Share		Income		Weighted Average Shares		Per- Share
Earnings per share – basic
Net income available to common stockholders	$	45,845		18,559	$	2.47	$	30,612		16,044	$	1.91
Effect of dilutive securities:
Convertible senior notes		1,779		23,369				1,840		23,081
Unvested performance stock grants		—		409				—		164
Unvested restricted stock grants		—		225				—		215
Earnings per share – diluted
Net income available to common stockholders plus assumed exercises and conversion	$	47,624		42,562	$	1.12	$	32,452		39,504	$	0.82

	Nine Months Ended September 30,
	2015						2016
	Income		Weighted Average Shares		Per- Share		Income		Weighted Average Shares		Per- Share
Earnings per share – basic
Net income available to common stockholders	$	32,584		18,929	$	1.72	$	8,828		16,561	$	0.53
Effect of dilutive securities:
Convertible senior notes		5,516		23,369				5,557		23,123
Unvested performance stock grants		—		284				—		115
Unvested restricted stock grants		—		155				—		117
Earnings per share – diluted
Net income available to common stockholders plus assumed exercises and conversion	$	38,100		42,737	$	0.89	$	14,385		39,916	$	0.36

Basic earnings per share is calculated using the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated using the weighted average number of common shares and common share equivalents outstanding during the period (which consist of warrants, options and convertible debt to the extent they are dilutive). The weighted average number of common shares outstanding excludes shares repurchased pursuant to a prepaid forward share repurchase agreement (See Note 9). Common share equivalents that could potentially dilute basic earnings per share in the future, which were excluded from the computation of diluted earnings per share due to being anti-dilutive, totaled approximately 2,679,155 and 2,407,225 for the three months ended September 30, 2015 and 2016, respectively, and approximately 2,634,393 and 2,227,787 for the nine months ended September 30, 2015 and 2016, respectively.

Common Stock and Preferred Stock

9 Months Ended

Sep. 30, 2016

Common Stock and Preferred Stock

Note 9 — Common Stock and Preferred Stock

In June 2014, the Company effectively repurchased 3,112,840 shares of its common stock at an average cost of $7.71 per share for an aggregate amount of $24.0 million pursuant to a prepaid forward share repurchase agreement entered into with Merrill Lynch International (“ML”). These repurchased shares are treated as retired for basic and diluted EPS purposes although they remain legally outstanding. The Company reflects the aggregate purchase price as a reduction to stockholders’ equity classified as Treasury Stock. No shares have been delivered to the Company by ML as of September 30, 2016.

In June 2015, the Board of Directors authorized the repurchase of up to an aggregate of $30.0 million of the Company’s outstanding common stock and/or convertible notes (collectively, “securities”). The Company intends to retire any repurchased securities. As of September 30, 2016, the Company repurchased and retired 3,313,645 shares of its common stock at an aggregate cost of $26.7 million and also repurchased and retired $2.0 million principal amount of its 2020 Notes at a cost of $1.94 million and $695,000 principal amount of its 2018 Notes at a cost of $685,887. As of September 30, 2016, the Company had $0.7 million remaining under its current securities repurchase authorization.

In January 2016, the Company issued an aggregate of 449,120 shares of restricted stock at a value of approximately $3.6 million to two executive officers, which vest, subject to certain company financial performance criteria and market conditions, over a three year period. In addition, an aggregate of 62,710 shares of restricted stock at an aggregate value of approximately $0.5 million were issued to its five non-employee directors, which vest in January 2017.

In March 2016, the Company issued an aggregate of 134,058 shares of restricted stock at a value of approximately $0.9 million to an executive officer, which vest, subject to certain company financial performance criteria and market conditions, over a three year period.

All issuances of common stock, including those issued pursuant to stock option and warrant exercises, restricted stock grants and acquisitions, are issued from the Company’s authorized but not issued and outstanding shares.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

Business Combinations

9 Months Ended

Sep. 30, 2016

Business Combinations

Note 10 — Business Combinations

In July 2012, the Company acquired all of the stock of Maui, Inc. and related entities (collectively, “Maui”). The total initial consideration of $37.6 million consisted of $36.2 million in cash and the assumption of liabilities in the amount of $1.4 million. In addition, the Company agreed to pay an earn-out of up to an aggregate amount of $18.0 million in cash over the three calendar years following the acquisition based on the achievement of certain financial performance criteria. The fair value of the expected earn-out of $16.0 million was accrued and recorded as goodwill as of the acquisition date. Maui did not achieve the prescribed minimum earn-out targets for each of the three years in the period ended December 31, 2015; therefore, changes of $6.0 million, $5.9 million and $5.6 million in the earn-out liability were credited to other income in the fourth quarter of 2013 and third quarters of 2014 and 2015, respectively. Maui is a leading manufacturer and distributor of spring and summer activity toys and impulse toys, and was included in the Company’s results of operations from the date of acquisition.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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+ Details

Joint Ventures

9 Months Ended

Sep. 30, 2016

Joint Ventures

Note 11 — Joint Ventures

The Company owns a fifty percent interest in a joint venture (“DreamPlay Toys”) with NantWorks LLC (“NantWorks”). Pursuant to the operating agreement of DreamPlay Toys, the Company paid to NantWorks cash in the amount of $8.0 million and issued NantWorks a warrant to purchase 1.5 million shares of the Company’s common stock at a value of $7.0 million in exchange for the exclusive right to utilize NantWorks’ recognition technology platform for toy products. The Company has classified these rights as an intangible asset and is amortizing the asset over the anticipated revenue stream from the exploitation of these rights. Pursuant to the amended Toy Services Agreement (the “TSA”) entered into with NantWorks, the joint venture may develop and produce toys utilizing recognition technologies owned by NantWorks, for which NantWorks is entitled to receive a preferred return based upon net sales of DreamPlay Toys product sales and third-party license fees. In exchange for cash payments in the aggregate amount of $1.2 million payable to NantWorks over a two-year period, the TSA was extended to September 30, 2018, subject to the achievement of certain financial targets. The accrued preferred return for NantWorks was approximately $295,457 and nil for the three months ended September 30, 2015 and 2016, respectively, and approximately $359,452 and nil for the nine months ended September 30, 2015 and 2016, respectively. The Company retains the financial risk of the joint venture and is responsible for the day-to-day operations, including the development, sale and distribution of the toy products, for which it is entitled to receive any remaining profit or is responsible for any losses. The results of operations of the joint venture are consolidated with the Company’s results.

In addition, the Company purchased for $7.0 million in cash a five percent economic interest in a related entity, DreamPlay, LLC, that will exploit the proprietary recognition technologies in non-toy consumer product categories. NantWorks has the right to repurchase all of the Company’s interest for $7.0 million. The Company has classified this investment as a long term asset on its balance sheet and is accounting for it using the cost method. As of September 30, 2016 the Company determined that the value of this investment will be realized and that no impairment has occurred.

The Company owns a fifty-one percent interest in a joint venture with China-based Meisheng Culture & Creative Corp., which provides certain JAKKS licensed and non-licensed toys and consumer products to agreed-upon territories of the People’s Republic of China. The joint venture includes a subsidiary in the Shanghai Free Trade Zone that sells, distributes and markets these products. The results of operations of the joint venture are consolidated with the Company’s results. The non-controlling interest’s share of the income for the three months ended September 30, 2015 and of the loss for the nine months ended September 30, 2015 was immaterial. The net loss attributable to the non-controlling interest for the three months ended September 30, 2016 was $0.1 million and the net income attributable to the non-controlling interest for the nine months ended September 30, 2016 was $0.2 million.

The Company owns a fifty percent interest in a joint venture (“Pacific Animation Partners”) with the U.S. entertainment subsidiary of a leading Japanese advertising and animation production company. As of December 31, 2015 and September 30, 2016 the net investment in the joint venture was carried at nil. For the three and nine months ended September 30, 2015, the Company recognized $0.1 million of income for funds received related to operations of the joint venture. For the three and nine months ended September 30, 2016, the Company recognized nil and $0.7 million, respectively, of income for funds received related to operations of the joint venture. It is not known if any additional income will be generated by Pacific Animation Partners.

For the nine months ended September 30, 2015 and 2016, respectively, the Company recognized $1.7 million and $0.2 million of income for funds received related to a former video game joint venture in partial settlement of amounts owed to the Company when the joint venture partner was liquidated pursuant to their 2012 bankruptcy filing. It is not known if any additional funds will be received by the Company.

Goodwill

9 Months Ended

Sep. 30, 2016

Goodwill

Note 12 — Goodwill

The changes to the carrying amount of goodwill as of September 30, 2016 are summarized as follows (in thousands):

	Total
Balance, December 31, 2015	$	44,199
Adjustments to goodwill for foreign currency translation		(737	)
Balance, September 30, 2016	$	43,462

The Company applies a fair value-based impairment test to the carrying value of goodwill and indefinite-lived intangible assets on an annual basis and, if certain events or circumstances indicate that an impairment loss may have been incurred, on an interim basis. The analysis of potential impairment of goodwill requires a two-step process. The first step is the estimation of fair value. If the first step indicates that a potential impairment exists, the second step is performed to measure the amount of impairment, if any. Goodwill impairment exists when the estimated fair value of goodwill is less than its carrying value. No goodwill impairment was determined to have occurred during the nine months ended September 30, 2015 and 2016.

Intangible Assets Other Than Goodwill and Other Assets

9 Months Ended

Sep. 30, 2016

Intangible Assets Other Than Goodwill and Other Assets

Note 13 — Intangible Assets Other Than Goodwill and Other Assets

Intangible assets other than goodwill and other assets consist primarily of licenses, product lines, customer relationships and trademarks. Amortized intangible assets are included in intangibles in the accompanying balance sheets. Trademarks are disclosed separately in the accompanying balance sheets. Intangible assets as of December 31, 2015 and September 30, 2016 include the following (in thousands, except for weighted useful lives):

		December 31, 2015							September 30, 2016
	Weighted	Gross							Gross
	Useful	Carrying		Accumulated			Net		Carrying		Accumulated			Net
	Lives	Amount		Amortization			Amount		Amount		Amortization			Amount
	(Years)
Amortized Intangible Assets:
Licenses	5.81	$	24,930	$	(20,436	)	$	4,494	$	20,130	$	(16,942	)	$	3,188
Product lines	7.50		50,093		(14,376	)		35,717		50,293		(18,993	)		31,300
Customer relationships	4.90		3,152		(2,195	)		957		3,152		(2,620	)		532
Trade names	5.00		3,000		(2,050	)		950		3,000		(2,500	)		500
Non-compete agreements	5.00		200		(133	)		67		200		(167	)		33
Total amortized intangible assets		$	81,375	$	(39,190	)	$	42,185	$	76,775	$	(41,222	)	$	35,553
Deferred Costs:
Debt issuance costs	3.07	$	1,865	$	(1,048	)	$	817	$	1,865	$	(1,463	)	$	402
Unamortized Intangible Assets:
Trademarks		$	2,308	$	—		$	2,308	$	2,308	$	—		$	2,308

Amortization expense related to limited life intangible assets and debt issuance costs, pertaining to the Company’s credit facility with Wells Fargo, formally GECC, was $2.3 million and $2.4 million for the three months ended September 30, 2015 and 2016, respectively, and $6.4 million and $7.2 million for the nine months ended September 30, 2015 and 2016, respectively.

Comprehensive Income

9 Months Ended

Sep. 30, 2016

Comprehensive Income

Note 14 — Comprehensive Income

The table below presents the components of the Company’s comprehensive income for the three and nine months ended September 30, 2015 and 2016 (in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2015			2016			2015			2016
Net Income	$	45,864		$	30,529		$	32,556		$	9,001
Other comprehensive income (loss):
Foreign currency translation adjustment		(1,861	)		(2,368	)		(1,904	)		(6,026	)
Comprehensive income		44,003			28,161			30,652			2,975
Less: Net income (loss) attributable to non-controlling interests		19			(83	)		(28	)		173
Comprehensive income attributable to JAKKS Pacific, Inc.	$	43,984		$	28,244		$	30,680		$	2,802

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
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-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Litigation

9 Months Ended

Sep. 30, 2016

Litigation

Note 15 — Litigation

On July 25, 2013, a purported class action lawsuit was filed in the United States District Court for the Central District of California captioned Melot v. JAKKS Pacific, Inc. et al., Case No. CV13-05388 (JAK) against Stephen G. Berman, Joel M. Bennett (collectively the “Individual Defendants”), and the Company (collectively, “Defendants”). On July 30, 2013, a second purported class action lawsuit was filed containing similar allegations against Defendants captioned Dylewicz v. JAKKS Pacific, Inc. et al., Case No. CV13-5487 (OON). The two cases (collectively, the “Class Action”) were consolidated on December 2, 2013 under Case No. CV13-05388 JAK (SSx) and lead plaintiff and lead counsel appointed. On January 17, 2014, Plaintiff filed a consolidated class action complaint (the “First Amended Complaint”) against Defendants which alleged that the Company violated Section 10(b) of the Securities Exchange Act and Rule 10b-5 promulgated thereunder by making false and/or misleading statements concerning Company financial projections and performance as part of its public filings and earnings calls from July 17, 2012 through July 17, 2013. Specifically, the First Amended Complaint alleged that the Company’s forward looking statements, guidance and other public statements were false and misleading for allegedly failing to disclose (i) certain alleged internal forecasts, (ii) the Company's alleged quarterly practice of laying off and rehiring workers, (iii) the Company's alleged entry into license agreements with guaranteed minimums the Company allegedly knew it was unable to meet; and (iv) allegedly poor performance of the Monsuno and Winx lines of products after their launch. The First Amended Complaint also alleged violations of Section 20(a) of the Exchange Act by Messrs. Berman and Bennett. The First Amended Complaint sought compensatory and other damages in an undisclosed amount as well as attorneys’ fees and pre-judgment and post-judgment interest. The Company filed a motion to dismiss the First Amended Complaint on February 17, 2014, and the motion was granted, with leave to replead. A Second Amended Complaint (“SAC”) was filed on July 8, 2014 and it set forth similar allegations to those in the First Amended Complaint about discrepancies between internal projections and public forecasts and the other allegations except that the claim with respect to guaranteed minimums that the Company allegedly knew it was unable to meet was eliminated. The Company filed a motion to dismiss the SAC and that motion was granted with leave to replead. A Third Amended Complaint (“TAC”) was filed on March 23, 2015 with similar allegations. The Company filed a motion to dismiss the TAC and that motion was argued on July 22, 2015; after argument it was taken on submission and a decision has not been issued. The foregoing is a summary of the pleadings and is subject to the text of the pleadings which are on file with the Court. The Company believes that the claims in the Class Action are without merit, and it intends to defend vigorously against them. However, because the Class Action is in a preliminary stage, the Company cannot assure you as to its outcome, or that an adverse decision in such action would not have a material adverse effect on our business, financial condition or results of operations.

On February 25, 2014, a shareholder derivative action was filed in the Central District of California by Advanced Advisors, G.P. against the Company, nominally, and against Messrs. Berman, Bennett, Miller, Skala, Glick, Ellin, Almagor, Poulsen and Reilly and Ms. Brodsky (Advanced Partners, G.P., v. Berman, et al., CV14-1420 (DSF)). On March 6, 2014, a second shareholder derivative action alleging largely the same claims against the same defendants was filed in the Central District of California by Louisiana Municipal Police Employees Retirement System (Louisiana Municipal Police Employees Retirement System v. Berman et al., CV14-1670 (GHF). On April 17, 2014, the cases were consolidated under Case No. 2:14-01420-JAK (SSx) (the “Derivative Action”). On April 30, 2014, a consolidated amended complaint (“CAC”) was filed, which alleged (i) a claim for contribution under Sections 10(b) and 21(D) of the Securities Exchange Act related to allegations made in the Class Action; (ii) derivative and direct claims for alleged violations of Section 14 of the Exchange Act and Rule 14a-9 promulgated thereunder related to allegedly misleading statements about Mr. Berman’s compensation plan in the Company’s October 25, 2013 proxy statement; (iii) derivative claims for breaches of fiduciary duty related to the Company’s response to an unsolicited indication of interest from Oaktree Capital, stock repurchase, standstill agreement with the Clinton Group, and decisions related to the NantWorks joint venture; and (iv) claims against Messrs. Berman and Bennett for breach of fiduciary duty related to the Class Action. The CAC seeks compensatory damages, pre-judgment and post-judgment interest, and declaratory and equitable relief. The foregoing is a summary of the CAC and is subject to the text of the CAC, which is on file with the Court. A motion to dismiss the CAC or, in the alternative, to stay the CAC, was filed in May 2014. The Court granted the motion in part and denied the motion in part with leave for plaintiff to file an amended pleading. Plaintiff declined to do so. Accordingly, claims i, ii and iv have been dismissed and only the elements of claim iii not relating to the NantWorks joint venture remain. Thus, there are no surviving claims against Messrs. Poulsen, Reilly and Bennett and Ms. Brodsky and the Court approved the parties’ stipulation to strike their names as defendants in the CAC. Pleadings in response to the CAC were filed on October 30, 2014, which are on file with the Court. The matter was referred to mediation by the Court and the parties, at the mediation, reached an agreement in principle to resolve the action. Thereafter the parties entered into a memorandum of such agreement, subject to Court approval. A motion was filed seeking preliminary approval of the settlement and establishment of the procedure for final approval of the settlement; preliminary approval of the settlement was granted and a hearing regarding final approval of the proposed settlement and attorneys’ fees in connection therewith took place on November 2, 2015. At the hearing, the Judge indicated that he would approve the settlement with a formal order, and that he would take the attorneys’ fee issue under advisement.

The Company is a party to, and certain of its property is the subject of, various pending claims and legal proceedings that routinely arise in the ordinary course of our business, but the Company does not believe that any of these claims or proceedings will have a material effect on its business, financial condition or results of operations.

Share-Based Payments

9 Months Ended

Sep. 30, 2016

Share-Based Payments

Note 16 — Share-Based Payments

The Company’s 2002 Stock Award and Incentive Plan (the “Plan”), as amended, provides for the awarding of stock options and restricted stock to employees, officers and non-employee directors. Under the Plan, the Company grants directors, certain officers and other key employees restricted common stock, with vesting contingent upon completion of specified service periods ranging from one to five years. The Company also grants certain officers performance-based awards, with vesting contingent upon the Company’s achievement of specified financial goals. The Plan is more fully described in Notes 15 and 17 to the Consolidated Financial Statements in the Company’s 2015 Annual Report on Form 10-K.

The following table summarizes the total share-based compensation expense and related tax benefits recognized for the three and nine months ended September 30, 2015 and 2016 (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2016		2015		2016
Restricted stock compensation expense	$	508	$	170	$	1,452	$	1,254
Tax benefit related to restricted stock compensation		—		—		—		—

No stock options were outstanding as of December 31, 2015 and there has been no stock option activity pursuant to the Plan for the nine months ended September 30, 2016.

Restricted stock award activity pursuant to the Plan for the nine months ended September 30, 2016 is summarized as follows:

	Restricted Stock Awards
				Weighted
				Average
	Number of			Grant
	Shares			Price
Outstanding, December 31, 2015		411,409		$	6.61
Awarded		645,884			7.00
Released		(125,246	)		7.05
Forfeited		(24,822	)		6.32
Outstanding, September 30, 2016		907,225			6.84

As of September 30, 2016, there was $1.2 million of total unrecognized compensation cost related to non-vested restricted stock awards, which is expected to be recognized over a weighted-average period of 1.01 years.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

Business Segments, Geographic Data, Sales by Product Group and Major Customers (Tables)

9 Months Ended

Sep. 30, 2016

Information by Segment and Reconciliation to Reported Amounts

Information by segment and a reconciliation to reported amounts for the three and nine months ended September 30, 2015 and 2016 and as of December 31, 2015 and September 30, 2016 are as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2016		2015		2016

Net Sales
U.S. and Canada	$	202,568	$	188,381	$	350,855	$	350,320
International		77,701		57,333		137,523		97,454
Halloween		56,758		57,077		93,956		91,803
	$	337,027	$	302,791	$	582,334	$	539,577

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2016		2015		2016

Income (Loss) from Operations
U.S. and Canada	$	28,126	$	24,865	$	21,808	$	16,966
International		12,724		6,876		15,530		4,371
Halloween		3,778		2,672		83		(1,840	)
	$	44,628	$	34,413	$	37,421	$	19,497

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2016		2015		2016

Depreciation and Amortization Expense
U.S. and Canada	$	4,976	$	5,787	$	9,426	$	12,097
International		1,847		1,800		3,531		3,354
Halloween		556		619		1,263		1,447
	$	7,379	$	8,206	$	14,220	$	16,898

	December 31,		September 30,
	2015		2016
Assets
U.S. and Canada	$	320,528	$	339,212
International		157,493		175,232
Halloween		21,599		45,679
	$	499,620	$	560,123

Information by Geographic Area

	December 31, 2015		September 30, 2016
Long-lived Assets
China	$	10,172	$	15,253
United States		7,702		6,914
Hong Kong		561		531
	$	18,435	$	22,698

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2016		2015		2016
Net Sales by Customer Area
United States	$	242,467	$	229,850	$	416,690	$	416,034
Europe		55,389		43,446		92,948		67,611
Canada		16,441		12,709		27,255		22,412
Hong Kong		414		1,184		1,210		1,861
Other		22,316		15,602		44,231		31,659
	$	337,027	$	302,791	$	582,334	$	539,577

Net Sales by Product Group

Net sales by product group for the three and nine months ended September 30, 2015 and 2016 were as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2016		2015		2016
Traditional Toys and Electronics	$	204,332	$	163,528	$	332,737	$	268,194
Role Play, Novelty and Seasonal Toys		132,695		139,263		249,597		271,383
	$	337,027	$	302,791	$	582,334	$	539,577

Net Sales to Major Customers

Net sales to major customers for the three and nine months ended September 30, 2015 and 2016 were as follows (in thousands, except for percentages):

	Three Months Ended September 30,										Nine Months Ended September 30,
	2015					2016					2015					2016
	Amount		Percentage of Net Sales			Amount		Percentage of Net Sales			Amount		Percentage of Net Sales			Amount		Percentage of Net Sales

Wal-Mart	$	77,240		22.9	%	$	72,996		24.1	%	$	126,743		21.7	%	$	139,806		25.9	%
Target		40,647		12.1			50,008		16.5			66,292		11.4			76,948		14.3
Toys ‘R’ Us		27,292		8.1			19,624		6.5			50,620		8.7			38,088		7.0
	$	145,179		43.1	%	$	142,628		47.1	%	$	243,655		41.8	%	$	254,842		47.2	%

Inventory (Tables)

9 Months Ended

Sep. 30, 2016

Inventory Valued at Lower of Cost (First-in, First-out) or Market, Net of Inventory Obsolescence Reserve

	December 31, 2015		September 30, 2016

Raw materials	$	3,717	$	4,344
Finished goods		56,827		70,720
	$	60,544	$	75,064

Convertible Senior Notes (Tables)

9 Months Ended

Sep. 30, 2016

Convertible Senior Notes, Net of Issuance Costs

Convertible senior notes, net of debt issuance costs consist of the following (in thousands):

	December 31, 2015						September 30, 2016
			Debt						Debt
	Principal		Issuance		Net		Principal		Issuance		Net
	Amount		Costs		Amount		Amount		Costs		Amount
4.25% convertible senior notes (due 2018)	$	100,000	$	2,181	$	97,819	$	99,305	$	1,461	$	97,844
4.875% convertible senior notes (due 2020)		115,000		3,653		111,347		113,000		2,911		110,089
Total convertible senior notes, net of debt issuance costs	$	215,000	$	5,834	$	209,166	$	212,305	$	4,372	$	207,933

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
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-Subparagraph (SX 210.5-02.22)
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 1
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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2016

Reconciliation of Weighted Average Shares Used in Computation of Earnings Per Share

The following table is a reconciliation of the weighted average shares used in the computation of earnings per share for the periods presented (in thousands, except per share data):

	Three Months Ended September 30,
	2015						2016
	Income		Weighted Average Shares		Per- Share		Income		Weighted Average Shares		Per- Share
Earnings per share – basic
Net income available to common stockholders	$	45,845		18,559	$	2.47	$	30,612		16,044	$	1.91
Effect of dilutive securities:
Convertible senior notes		1,779		23,369				1,840		23,081
Unvested performance stock grants		—		409				—		164
Unvested restricted stock grants		—		225				—		215
Earnings per share – diluted
Net income available to common stockholders plus assumed exercises and conversion	$	47,624		42,562	$	1.12	$	32,452		39,504	$	0.82

	Nine Months Ended September 30,
	2015						2016
	Income		Weighted Average Shares		Per- Share		Income		Weighted Average Shares		Per- Share
Earnings per share – basic
Net income available to common stockholders	$	32,584		18,929	$	1.72	$	8,828		16,561	$	0.53
Effect of dilutive securities:
Convertible senior notes		5,516		23,369				5,557		23,123
Unvested performance stock grants		—		284				—		115
Unvested restricted stock grants		—		155				—		117
Earnings per share – diluted
Net income available to common stockholders plus assumed exercises and conversion	$	38,100		42,737	$	0.89	$	14,385		39,916	$	0.36

Goodwill (Tables)

9 Months Ended

Sep. 30, 2016

Changes in Carrying Amount of Goodwill

The changes to the carrying amount of goodwill as of September 30, 2016 are summarized as follows (in thousands):

	Total
Balance, December 31, 2015	$	44,199
Adjustments to goodwill for foreign currency translation		(737	)
Balance, September 30, 2016	$	43,462

Intangible Assets Other Than Goodwill and Other Assets (Tables)

9 Months Ended

Sep. 30, 2016

Intangible Assets

Intangible assets as of December 31, 2015 and September 30, 2016 include the following (in thousands, except for weighted useful lives):

		December 31, 2015							September 30, 2016
	Weighted	Gross							Gross
	Useful	Carrying		Accumulated			Net		Carrying		Accumulated			Net
	Lives	Amount		Amortization			Amount		Amount		Amortization			Amount
	(Years)
Amortized Intangible Assets:
Licenses	5.81	$	24,930	$	(20,436	)	$	4,494	$	20,130	$	(16,942	)	$	3,188
Product lines	7.50		50,093		(14,376	)		35,717		50,293		(18,993	)		31,300
Customer relationships	4.90		3,152		(2,195	)		957		3,152		(2,620	)		532
Trade names	5.00		3,000		(2,050	)		950		3,000		(2,500	)		500
Non-compete agreements	5.00		200		(133	)		67		200		(167	)		33
Total amortized intangible assets		$	81,375	$	(39,190	)	$	42,185	$	76,775	$	(41,222	)	$	35,553
Deferred Costs:
Debt issuance costs	3.07	$	1,865	$	(1,048	)	$	817	$	1,865	$	(1,463	)	$	402
Unamortized Intangible Assets:
Trademarks		$	2,308	$	—		$	2,308	$	2,308	$	—		$	2,308

Comprehensive Income (Tables)

9 Months Ended

Sep. 30, 2016

Components of Comprehensive Income

The table below presents the components of the Company’s comprehensive income for the three and nine months ended September 30, 2015 and 2016 (in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2015			2016			2015			2016
Net Income	$	45,864		$	30,529		$	32,556		$	9,001
Other comprehensive income (loss):
Foreign currency translation adjustment		(1,861	)		(2,368	)		(1,904	)		(6,026	)
Comprehensive income		44,003			28,161			30,652			2,975
Less: Net income (loss) attributable to non-controlling interests		19			(83	)		(28	)		173
Comprehensive income attributable to JAKKS Pacific, Inc.	$	43,984		$	28,244		$	30,680		$	2,802

Share-Based Payments (Tables)

9 Months Ended

Sep. 30, 2016

Total Share-Based Compensation Expense and Related Tax Benefits Recognized

The following table summarizes the total share-based compensation expense and related tax benefits recognized for the three and nine months ended September 30, 2015 and 2016 (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2016		2015		2016
Restricted stock compensation expense	$	508	$	170	$	1,452	$	1,254
Tax benefit related to restricted stock compensation		—		—		—		—

Restricted Stock Award Activity

Restricted stock award activity pursuant to the Plan for the nine months ended September 30, 2016 is summarized as follows:

	Restricted Stock Awards
				Weighted
				Average
	Number of			Grant
	Shares			Price
Outstanding, December 31, 2015		411,409		$	6.61
Awarded		645,884			7.00
Released		(125,246	)		7.05
Forfeited		(24,822	)		6.32
Outstanding, September 30, 2016		907,225			6.84

Business Segments, Geographic Data, Sales by Product Group and Major Customers - Additional Information (Detail)	9 Months Ended	12 Months Ended
	Sep. 30, 2016 Segment Customer	Dec. 31, 2015 Customer
Segment Reporting Information [Line Items]
Number of reporting segments \| Segment	3
Number of major customers \| Customer	3	3
Net Accounts Receivable \| Three Largest Customers \| Customer Concentration Risk
Segment Reporting Information [Line Items]
Percentage of net accounts receivable accounted for by three largest customers	46.70%	56.20%

Information by Segment and Reconciliation to Reported Amounts (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2016

Sep. 30, 2015

Sep. 30, 2016

Sep. 30, 2015

Dec. 31, 2015

Segment Reporting Information [Line Items]

Net Sales

$ 302,791

$ 337,027

$ 539,577

$ 582,334

Income (Loss) from Operations

34,413

44,628

19,497

37,421

Depreciation and Amortization Expense

8,206

7,379

16,898

14,220

Assets

560,123

$ 499,620

^[1]

U.S. and Canada

Segment Reporting Information [Line Items]

Net Sales

188,381

202,568

350,320

350,855

Income (Loss) from Operations

24,865

28,126

16,966

21,808

Depreciation and Amortization Expense

5,787

4,976

12,097

9,426

Assets

339,212

320,528

International

Segment Reporting Information [Line Items]

Net Sales

57,333

77,701

97,454

137,523

Income (Loss) from Operations

6,876

12,724

4,371

15,530

Depreciation and Amortization Expense

1,800

1,847

3,354

3,531

Assets

175,232

157,493

Halloween

Segment Reporting Information [Line Items]

Net Sales

57,077

56,758

91,803

93,956

Income (Loss) from Operations

2,672

3,778

(1,840)

Depreciation and Amortization Expense

619

$ 556

1,447

$ 1,263

Assets

$ 45,679

$ 21,599

[1]	Derived from audited financial statements

Information by Geographic Area (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2016

Sep. 30, 2015

Sep. 30, 2016

Sep. 30, 2015

Dec. 31, 2015

Revenues from External Customers and Long-Lived Assets [Line Items]

Long-lived Assets

$ 22,698

$ 18,435

^[1]

Net Sales

302,791

$ 337,027

539,577

$ 582,334

China

Revenues from External Customers and Long-Lived Assets [Line Items]

Long-lived Assets

15,253

10,172

United States

Revenues from External Customers and Long-Lived Assets [Line Items]

Long-lived Assets

6,914

7,702

Net Sales

229,850

242,467

416,034

416,690

Hong Kong

Revenues from External Customers and Long-Lived Assets [Line Items]

Long-lived Assets

531

$ 561

Net Sales

1,184

414

1,861

1,210

Europe

Revenues from External Customers and Long-Lived Assets [Line Items]

Net Sales

43,446

55,389

67,611

92,948

Canada

Revenues from External Customers and Long-Lived Assets [Line Items]

Net Sales

12,709

16,441

22,412

27,255

Other

Revenues from External Customers and Long-Lived Assets [Line Items]

Net Sales

$ 15,602

$ 22,316

$ 31,659

$ 44,231

[1]	Derived from audited financial statements

Net Sales by Product Group (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Schedule of Net Sales from External Customers by Product [Line Items]
Net Sales	$ 302,791	$ 337,027	$ 539,577	$ 582,334
Traditional Toys and Electronics
Schedule of Net Sales from External Customers by Product [Line Items]
Net Sales	163,528	204,332	268,194	332,737
Role Play, Novelty and Seasonal Toys
Schedule of Net Sales from External Customers by Product [Line Items]
Net Sales	$ 139,263	$ 132,695	$ 271,383	$ 249,597

Net Sales to Major Customers (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenue, Major Customer [Line Items]
Net Sales	$ 302,791	$ 337,027	$ 539,577	$ 582,334
Wal-Mart
Revenue, Major Customer [Line Items]
Net Sales	72,996	77,240	139,806	126,743
Toys 'R' Us
Revenue, Major Customer [Line Items]
Net Sales	19,624	27,292	38,088	50,620
Target
Revenue, Major Customer [Line Items]
Net Sales	50,008	40,647	76,948	66,292
Major Customer
Revenue, Major Customer [Line Items]
Net Sales	$ 142,628	$ 145,179	$ 254,842	$ 243,655
Net Sales \| Customer Concentration Risk
Revenue, Major Customer [Line Items]
Percentage of Net Sales from major customer	47.10%	43.10%	47.20%	41.80%
Net Sales \| Wal-Mart \| Customer Concentration Risk
Revenue, Major Customer [Line Items]
Percentage of Net Sales from major customer	24.10%	22.90%	25.90%	21.70%
Net Sales \| Toys 'R' Us \| Customer Concentration Risk
Revenue, Major Customer [Line Items]
Percentage of Net Sales from major customer	6.50%	8.10%	7.00%	8.70%
Net Sales \| Target \| Customer Concentration Risk
Revenue, Major Customer [Line Items]
Percentage of Net Sales from major customer	16.50%	12.10%	14.30%	11.40%

Inventory Valued at Lower of Cost (First-in, First-out) or Market, Net of Inventory Obsolescence Reserve (Detail) - USD ($)
$ in Thousands

Sep. 30, 2016

Dec. 31, 2015

Inventory [Line Items]

Raw materials

$ 4,344

$ 3,717

Finished goods

70,720

56,827

Inventory, net

$ 75,064

$ 60,544

^[1]

[1]	Derived from audited financial statements

Revenue Recognition and Reserve for Sales Returns and Allowances - Additional Information (Detail) - USD ($)
$ in Thousands

9 Months Ended

Sep. 30, 2016

Dec. 31, 2015

^[1]

Revenue Recognition, Multiple-deliverable Arrangements [Line Items]

Reserve for sales returns and allowances

$ 16,379

$ 17,267

Minimum

Revenue Recognition, Multiple-deliverable Arrangements [Line Items]

Discount on invoiced amount of products

1.00%

Maximum

Revenue Recognition, Multiple-deliverable Arrangements [Line Items]

Discount on invoiced amount of products

10.00%

[1]	Derived from audited financial statements

Credit Facility - Additional Information (Detail) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2014	Sep. 30, 2016	Dec. 31, 2015
Line of Credit Facility [Line Items]
Restricted funds on deposit		$ 2,687,000
WF Loan Agreement \| Minimum
Line of Credit Facility [Line Items]
Fixed charge coverage ratio		120.00%
GECC
Line of Credit Facility [Line Items]
Line of credit facility maximum borrowing capacity	$ 75,000,000	$ 24,700,000	$ 55,500,000
Line of credit facility, maturity date		Mar. 27, 2019
Amount of credit facility outstanding		$ 0	0
Stand by letters of credit outstanding amount		28,200,000	$ 23,200,000
Restricted funds on deposit		$ 2,687,000
Rate of credit facility		2.25%	2.25%
GECC \| London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Applicable margin spread over base rate	2.25%
GECC \| Base Rate
Line of Credit Facility [Line Items]
Applicable margin spread over base rate	1.25%
GECC \| Minimum
Line of Credit Facility [Line Items]
Percentage of unused credit line fee		0.25%
GECC \| Maximum
Line of Credit Facility [Line Items]
Percentage of unused credit line fee		0.50%

Convertible Senior Notes - Additional Information (Detail) - USD ($)
$ / shares in Units, $ in Thousands

1 Months Ended

3 Months Ended

9 Months Ended

Jun. 30, 2014

Jul. 31, 2013

Sep. 30, 2016

Sep. 30, 2015

Sep. 30, 2016

Sep. 30, 2015

May 31, 2016

Apr. 30, 2016

Jan. 31, 2016

Dec. 31, 2015

Debt Instrument [Line Items]

Long term debt, face amount

$ 212,305

$ 215,000

Other long term assets

2,423

3,125

^[1]

Convertible senior notes, net

207,933

209,166

^[1]

Amortization of debt issuance costs recognized as interest expense

400

$ 400

1,500

$ 1,200

4.25% Convertible Senior Notes (due 2018)

Debt Instrument [Line Items]

Long term debt, face amount

$ 100,000

$ 99,305

$ 100,000

Debt instrument, interest rate

4.25%

Debt instrument, maturity date

Aug. 01, 2018

Frequency of interest payment

Semi-annually

Conversion rate in share per $1000 principal amount of notes

114.3674

Debt instrument, conversion rate

$ 8.74

Debt instrument repurchase amount

$ 700

Convertible senior notes, net

$ 97,844

$ 97,819

Convertible senior note payable, fair value

111,800

102,000

4.875% Convertible Senior Notes (due 2020)

Debt Instrument [Line Items]

Long term debt, face amount

$ 115,000

$ 113,000

$ 115,000

Debt instrument, interest rate

4.875%

Debt instrument, maturity date

Jun. 01, 2020

Frequency of interest payment

Semi-annually

Conversion rate in share per $1000 principal amount of notes

103.7613

Debt instrument, conversion rate

$ 9.64

Debt instrument repurchase amount

$ 2,000

Convertible senior notes, net

$ 110,089

$ 111,347

Convertible senior note payable, fair value

$ 120,000

112,300

ASU 2015-03 | Restatement Adjustment

Debt Instrument [Line Items]

Other long term assets

(5,800)

Convertible senior notes, net

$ 5,800

[1]	Derived from audited financial statements

Convertible Senior Notes, Net of Issuance Costs (Detail) - USD ($)
$ in Thousands

Sep. 30, 2016

Dec. 31, 2015

Jun. 30, 2014

Jul. 31, 2013

Debt Instrument [Line Items]

Convertible senior notes, principal amount

$ 212,305

$ 215,000

Convertible senior notes, debt issuance costs

4,372

5,834

Convertible senior notes, net of debt issuance costs

207,933

209,166

^[1]

4.25% Convertible Senior Notes (due 2018)

Debt Instrument [Line Items]

Convertible senior notes, principal amount

99,305

100,000

$ 100,000

Convertible senior notes, debt issuance costs

1,461

2,181

Convertible senior notes, net of debt issuance costs

97,844

97,819

4.875% Convertible Senior Notes (due 2020)

Debt Instrument [Line Items]

Convertible senior notes, principal amount

113,000

115,000

$ 115,000

Convertible senior notes, debt issuance costs

2,911

3,653

Convertible senior notes, net of debt issuance costs

$ 110,089

$ 111,347

[1]	Derived from audited financial statements

Convertible Senior Notes, Net of Issuance Costs (Parenthetical) (Detail)	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Jun. 30, 2014	Jul. 31, 2013
4.25% Convertible Senior Notes (due 2018)
Debt Instrument [Line Items]
Debt instrument, maturity year	2018	2018
Debt instrument, interest rate	4.25%	4.25%		4.25%
4.875% Convertible Senior Notes (due 2020)
Debt Instrument [Line Items]
Debt instrument, maturity year	2020	2020
Debt instrument, interest rate	4.875%	4.875%	4.875%

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Income Taxes [Line Items]
Provision for income taxes	$ 1,083	$ 1,375	$ 2,219	$ 3,115
Effective income tax rate	3.40%	2.90%	19.80%	8.70%
ASU 2015-17 \| Restatement Adjustment
Income Taxes [Line Items]
Current deferred tax liabilities					$ (2,700)
Non-current deferred tax assets					$ (400)

Reconciliation of Weighted Average Shares Used in Computation of Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share Disclosure [Line Items]
Net income available to common stockholders	$ 30,612	$ 45,845	$ 8,828	$ 32,584
Effect of dilutive securities, convertible senior notes	1,840	1,779	5,557	5,516
Net income available to common stockholders plus assumed exercises and conversion	$ 32,452	$ 47,624	$ 14,385	$ 38,100
Earnings per share - basic, Weighted Average Shares
Weighted Average Shares, available to common stockholders	16,044	18,559	16,561	18,929
Effect of dilutive securities:
Convertible senior notes	23,081	23,369	23,123	23,369
Earnings per share - diluted, Weighted Average Shares
Net income available to common stockholders plus assumed exercises and conversion	39,504	42,562	39,916	42,737
Earnings per share - basic
Net income available to common stockholders	$ 1.91	$ 2.47	$ 0.53	$ 1.72
Earnings per share - diluted
Net income available to common stockholders plus assumed exercises and conversion	$ 0.82	$ 1.12	$ 0.36	$ 0.89
Performance Stock
Earnings Per Share Disclosure [Line Items]
Effect of dilutive securities, unvested stock grants	$ 0	$ 0	$ 0	$ 0
Effect of dilutive securities:
Unvested stock grants	164	409	115	284
Restricted Stock
Earnings Per Share Disclosure [Line Items]
Effect of dilutive securities, unvested stock grants	$ 0	$ 0	$ 0	$ 0
Effect of dilutive securities:
Unvested stock grants	215	225	117	155

Earnings Per Share - Additional Information (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Common Stock Equivalents
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from computation of diluted earnings per common share	2,407,225	2,679,155	2,227,787	2,634,393

Common Stock and Preferred Stock - Additional Information (Detail)	1 Months Ended			9 Months Ended
	Mar. 31, 2016 USD ($) shares	Jan. 31, 2016 USD ($) ExecutiveOfficers Director shares	Jun. 30, 2014 USD ($) $ / shares shares	Sep. 30, 2016 USD ($) shares	May 31, 2016 USD ($)	Apr. 30, 2016 USD ($)	Jun. 30, 2015 USD ($)
Class of Stock [Line Items]
Repurchase of common stock, shares \| shares			3,112,840
Repurchase of common stock, average price per share \| $ / shares			$ 7.71
Repurchase of common stock, value			$ 24,000,000
Repurchase of convertible senior notes				$ 2,626,000
4.875% Convertible Senior Notes (due 2020)
Class of Stock [Line Items]
Amount of convertible notes repurchased and retired		$ 2,000,000
4.25% Convertible Senior Notes (due 2018)
Class of Stock [Line Items]
Amount of convertible notes repurchased and retired					$ 700,000	$ 700,000
Securities
Class of Stock [Line Items]
Retirement of common stock (share) \| shares				3,313,645
Retirement of common stock				$ 26,700,000
Stock repurchase, remaining authorized amount				700,000
Securities \| 4.875% Convertible Senior Notes (due 2020)
Class of Stock [Line Items]
Amount of convertible notes repurchased and retired				2,000,000
Repurchase of convertible senior notes				1,940,000
Securities \| 4.25% Convertible Senior Notes (due 2018)
Class of Stock [Line Items]
Amount of convertible notes repurchased and retired				695,000
Repurchase of convertible senior notes				$ 685,887
Maximum \| Restricted Stock
Class of Stock [Line Items]
Vesting period				5 years
Maximum \| Securities
Class of Stock [Line Items]
Stock repurchase, authorized amount							$ 30,000,000
Executive officer
Class of Stock [Line Items]
Restricted stock issued, shares \| shares	134,058	449,120
Restricted stock issued, value	$ 900,000	$ 3,600,000
Number of executive officers \| ExecutiveOfficers		2
Executive officer \| Restricted Stock
Class of Stock [Line Items]
Vesting period	3 years	3 years
Non-employee directors
Class of Stock [Line Items]
Restricted stock issued, shares \| shares		62,710
Restricted stock issued, value		$ 500,000
Number of non-employee directors \| Director		5
Non-employee directors \| Restricted Stock
Class of Stock [Line Items]
Shares of restricted stock, vesting date		2016-01

Business Combinations - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Jul. 31, 2012	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Other income		$ 5.6	$ 5.9	$ 6.0
Maui, Inc.
Business Acquisition [Line Items]
Business acquisition, total initial consideration	$ 37.6
Business acquisition, cash paid	36.2
Business acquisition, liabilities assumed	1.4
Business acquisition maximum additional earn-out payment	$ 18.0
Additional earn-out payment period	3 years
Fair value of the expected earn-out included in goodwill	$ 16.0

Joint Ventures - Additional Information (Detail) - USD ($)
shares in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2016

Sep. 30, 2015

Sep. 30, 2016

Sep. 30, 2015

Dec. 31, 2015

Schedule of Equity Method Investments [Line Items]

Investment in DreamPlay LLC

$ 7,000,000

^[1]

Net income (loss) attributable to non-controlling interests

$ (83,000)

$ 19,000

$ 173,000

$ (28,000)

DreamPlay Toys

Schedule of Equity Method Investments [Line Items]

Percentage of ownership interest in joint venture

50.00%

Cash paid to Nant Works for joint venture

$ 8,000,000

Cash paid to Nant Works for joint venture

$ 1,200,000

Issue of warrants (in shares)

1.5

Issue of warrants

$ 7,000,000

Joint venture toy service agreement renewal expiration date

Sep. 30, 2018

Equity in net income/(loss) of joint venture

295,457

$ 0

359,452

Investment in DreamPlay LLC

$ 7,000,000

Percentage of ownership interest in joint venture

5.00%

Impairment charges

$ 0

China Joint Venture

Schedule of Equity Method Investments [Line Items]

Percentage of ownership interest in joint venture

51.00%

Net income (loss) attributable to non-controlling interests

$ 100,000

$ 200,000

Pacific Animation Partners Joint Venture

Schedule of Equity Method Investments [Line Items]

Percentage of ownership interest in joint venture

50.00%

Equity in net income/(loss) of joint venture

$ 0

$ 100,000

$ 700,000

100,000

Investment in joint venture

$ 0

Video game

Schedule of Equity Method Investments [Line Items]

Equity in net income/(loss) of joint venture

$ 200,000

$ 1,700,000

[1]	Derived from audited financial statements

Changes in Carrying Amount of Goodwill (Detail)
$ in Thousands

9 Months Ended

Sep. 30, 2016

USD ($)

Goodwill [Line Items]

Balance at beginning of the period

$ 44,199

^[1]

Adjustments to goodwill for foreign currency translation

(737)

Goodwill Ending Balance

$ 43,462

[1]	Derived from audited financial statements

Goodwill - Additional Information (Detail) - USD ($)	9 Months Ended
Goodwill - Additional Information (Detail) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Goodwill [Line Items]
Goodwill impairment	$ 0	$ 0

Intangible Assets (Detail) - USD ($)
$ in Thousands

9 Months Ended

Sep. 30, 2016

Dec. 31, 2015

Acquired Intangible Assets by Major Class [Line Items]

Trademarks, net

$ 2,308

^[1]

Deferred Costs, Net Amount

4,372

5,834

Amortized Intangible Assets, Gross Carrying Amount

76,775

81,375

Amortized Intangible Assets, Accumulated Amortization

(41,222)

(39,190)

Amortized Intangible Assets, Net Amount

$ 35,553

42,185

^[1]

4.50% Convertible senior notes

Acquired Intangible Assets by Major Class [Line Items]

Deferred Costs, Weighted Useful Lives (Years)

3 years 26 days

Deferred Costs, Gross Carrying Amount

$ 1,865

1,865

Deferred Costs, Accumulated Amortization

(1,463)

(1,048)

Deferred Costs, Net Amount

402

817

Licenses

Acquired Intangible Assets by Major Class [Line Items]

Amortized Intangible Assets, Gross Carrying Amount

$ 20,130

24,930

Weighted Useful Lives (Years)

5 years 9 months 22 days

Amortized Intangible Assets, Accumulated Amortization

$ (16,942)

(20,436)

Amortized Intangible Assets, Net Amount

3,188

4,494

Product Lines

Acquired Intangible Assets by Major Class [Line Items]

Amortized Intangible Assets, Gross Carrying Amount

$ 50,293

50,093

Weighted Useful Lives (Years)

7 years 6 months

Amortized Intangible Assets, Accumulated Amortization

$ (18,993)

(14,376)

Amortized Intangible Assets, Net Amount

31,300

35,717

Customer relationships

Acquired Intangible Assets by Major Class [Line Items]

Amortized Intangible Assets, Gross Carrying Amount

$ 3,152

3,152

Weighted Useful Lives (Years)

4 years 10 months 24 days

Amortized Intangible Assets, Accumulated Amortization

$ (2,620)

(2,195)

Amortized Intangible Assets, Net Amount

532

957

Trade Name

Acquired Intangible Assets by Major Class [Line Items]

Amortized Intangible Assets, Gross Carrying Amount

$ 3,000

3,000

Weighted Useful Lives (Years)

5 years

Amortized Intangible Assets, Accumulated Amortization

$ (2,500)

(2,050)

Amortized Intangible Assets, Net Amount

500

950

Non-compete agreements

Acquired Intangible Assets by Major Class [Line Items]

Amortized Intangible Assets, Gross Carrying Amount

$ 200

200

Weighted Useful Lives (Years)

5 years

Amortized Intangible Assets, Accumulated Amortization

$ (167)

(133)

Amortized Intangible Assets, Net Amount

$ 33

$ 67

[1]	Derived from audited financial statements

Intangible Assets Other Than Goodwill - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Amortization expense	$ 2.4	$ 2.3	$ 7.2	$ 6.4

Components of Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Condensed Statement of Income Captions [Line Items]
Net Income	$ 30,529	$ 45,864	$ 9,001	$ 32,556
Other comprehensive income (loss):
Foreign currency translation adjustment	(2,368)	(1,861)	(6,026)	(1,904)
Comprehensive income	28,161	44,003	2,975	30,652
Less: Net income (loss) attributable to non-controlling interests	(83)	19	173	(28)
Comprehensive income attributable to JAKKS Pacific, Inc.	$ 28,244	$ 43,984	$ 2,802	$ 30,680

Share-Based Payments - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding	0	0
Unrecognized compensation, non-vested restricted stock awards	$ 1.2
Unrecognized compensation, non-vested restricted stock awards expected recognized period	1 year 4 days
Restricted Stock \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Restricted Stock \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years

Total Share-Based Compensation Expense and Related Tax Benefits Recognized (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock compensation expense	$ 170	$ 508	$ 1,254	$ 1,452
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax benefit related to restricted stock compensation	$ 0	$ 0	$ 0	$ 0

Summary of Restricted Stock Award Activity (Detail)	9 Months Ended
Summary of Restricted Stock Award Activity (Detail)	Sep. 30, 2016 $ / shares shares
Number of Shares
Outstanding at beginning of period \| shares	411,409
Awarded \| shares	645,884
Released \| shares	(125,246)
Forfeited \| shares	(24,822)
Outstanding, September 30, 2016 \| shares	907,225
Weighted Average Fair Value
Outstanding at beginning of period \| $ / shares	$ 6.61
Awarded \| $ / shares	7.00
Released \| $ / shares	7.05
Forfeited \| $ / shares	6.32
Outstanding at end of period \| $ / shares	$ 6.84