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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2017	Nov. 09, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2017
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		26,987,430

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 45,411	$ 86,064
Restricted cash	3,400
Accounts receivable, net of allowance for uncollectible accounts of $13,271 and $2,864 in 2017 and 2016, respectively	224,103	173,599
Inventory, net	80,144	75,435
Income taxes receivable	1,770	1,204
Prepaid expenses and other assets	16,490	17,077
Total current assets	371,318	353,379
Property and equipment
Office furniture and equipment	14,991	14,345
Molds and tooling	111,704	103,128
Leasehold improvements	10,918	10,927
Total	137,613	128,400
Less accumulated depreciation and amortization	116,987	105,559
Property and equipment, net	20,626	22,841
Intangible assets, net	23,566	33,111
Other long term assets	2,108	2,156
Investment in DreamPlay, LLC		7,000
Goodwill, net	35,344	43,208
Trademarks, net	300	2,608
Total assets	453,262	464,303
Current liabilities
Accounts payable	98,392	51,741
Accrued expenses	54,924	38,645
Reserve for sales returns and allowances	12,975	16,424
Short term debt	2,000	10,000
Convertible senior notes, net	21,030
Total current liabilities	189,321	116,810
Convertible senior notes, net	132,231	203,007
Other liabilities	4,620	5,004
Income taxes payable	1,195	2,248
Deferred income taxes, net	2,033	2,034
Total liabilities	329,400	329,103
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; 26,987,430 and 19,376,773 shares issued and outstanding in 2017 and 2016, respectively	27	19
Treasury stock, at cost; 3,112,840 shares	(24,000)	(24,000)
Additional paid-in capital	214,691	177,624
Accumulated deficit	(54,820)	(2,148)
Accumulated other comprehensive loss	(13,079)	(17,207)
Total JAKKS Pacific, Inc. stockholders' equity	122,819	134,288
Non-controlling interests	1,043	912
Total stockholders' equity	123,862	135,200
Total liabilities and stockholders' equity	$ 453,262	$ 464,303

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Accounts receivable, allowance for uncollectible accounts	$ 13,271	$ 2,864
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	26,987,430	19,376,773
Common stock, shares outstanding	26,987,430	19,376,773
Treasury stock, shares	3,112,840	3,112,840

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net Sales	$ 262,413	$ 302,791	$ 476,483	$ 539,577
Cost of sales	200,632	207,858	350,962	368,661
Gross profit	61,781	94,933	125,521	170,916
Selling, general and administrative expenses	55,991	60,520	149,563	151,419
Goodwill and other intangibles impairment	13,536		13,536
Income (loss) from operations	(7,746)	34,413	(37,578)	19,497
Income from joint ventures			105	861
Other income	110	207	292	282
Write-off of investment in DreamPlay, LLC	(7,000)		(7,000)
Interest income	12	12	26	46
Interest expense	(2,027)	(3,020)	(7,496)	(9,466)
Income (loss) before provision for income taxes	(16,651)	31,612	(51,651)	11,220
Provision for income taxes	918	1,083	890	2,219
Net income (loss)	(17,569)	30,529	(52,541)	9,001
Net income (loss) attributable to non-controlling interests	45	(83)	131	173
Net income (loss) attributable to JAKKS Pacific, Inc.	$ (17,614)	$ 30,612	$ (52,672)	$ 8,828
Earnings (loss) per share - basic	$ (0.77)	$ 1.91	$ (2.53)	$ 0.53
Shares used in earnings (loss) per share - basic	22,772	16,044	20,848	16,561
Earnings (loss) per share - diluted	$ (0.77)	$ 0.82	$ (2.53)	$ 0.36
Shares used in earnings (loss) per share - diluted	22,772	39,504	20,848	39,916
Comprehensive income (loss)	$ (15,907)	$ 28,161	$ (48,413)	$ 2,975
Comprehensive income (loss) attributable to JAKKS Pacific, Inc.	$ (15,952)	$ 28,244	$ (48,544)	$ 2,802

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Cash flows from operating activities
Net income (loss)	$ (17,569)	$ 30,529	$ (52,541)	$ 9,001
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Provision for doubtful accounts			11,018
Depreciation and amortization			18,414	16,898
Write-off and amortization of debt issuance costs			1,682	1,877
Share-based compensation expense			2,253	1,254
Gain on disposal of property and equipment			(23)
Intangibles impairment		0	5,248	0
Write-off of investment in DreamPlay, LLC	7,000		7,000
Goodwill impairment	8,288	0	8,288	0
Gain on extinguishment of convertible senior notes			(114)	(69)
Deferred income taxes			(1)	(29)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable			(61,522)	(108,870)
Inventory			(4,709)	(14,520)
Income taxes receivable			(566)	573
Prepaid expenses and other assets			458	4,428
Accounts payable			47,518	61,832
Accrued expenses			16,279	5,946
Reserve for sales returns and allowances			(3,449)	(888)
Income taxes payable			(1,053)	1,850
Other liabilities			(382)	55
Total adjustments			46,339	(29,663)
Net cash used in operating activities			(6,202)	(20,662)
Cash flows from investing activities
Purchases of property and equipment			(10,464)	(11,239)
Proceeds from sale of property and equipment			24
Change in other assets				(200)
Net cash used in investing activities			(10,440)	(11,439)
Cash flows from financing activities
Repurchase of common stock				(13,505)
Repurchase of common stock for employee tax withholding			(12)	(844)
Repayment of credit facility borrowings			(8,000)
Repurchase of convertible senior notes			(35,614)	(2,626)
Proceeds from issuance of common stock			19,311
Net cash used in financing activities			(24,315)	(16,975)
Net decrease in cash, cash equivalents, and restricted cash			(40,957)	(49,076)
Effect of foreign currency translation			3,704	(5,290)
Cash, cash equivalents, and restricted cash, beginning of period			86,064	102,528	$ 102,528
Cash, cash equivalents, and restricted cash, end of period	$ 48,811	$ 48,162	48,811	48,162	$ 86,064
Cash paid during the period for:
Income taxes			1,669	203
Interest			$ 5,727	$ 7,010

Basis of Presentation

9 Months Ended

Sep. 30, 2017

Basis of Presentation

Note 1 — Basis of Presentation

The accompanying unaudited interim 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, 2016.

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, especially given seasonality, indicative of results to be expected for a full year.

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

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

In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”, which supersedes the revenue recognition requirements in ASC 605, “Revenue Recognition”, and most industry-specific guidance. Under the new model, recognition of revenue occurs when a customer obtains control of promised goods or services in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition, the new standard requires that reporting companies disclose the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. In August 2015, the FASB issued ASU 2015-14, “Revenue from Contracts with Customers – Deferral of the Effective Date”, which defers the effective date of ASU 2014-09 to annual reporting periods beginning after December 15, 2017, and interim periods therein. In 2016, the FASB issued ASU 2016-08, “Principal versus Agent Considerations (Reporting Revenue Gross versus Net)”, ASU 2016-10, “Identifying Performance Obligations and Licensing”, and ASU 2016-12, “Revenue from Contracts with Customers - Narrow-Scope Improvements and Practical Expedients”. Entities have the choice to adopt these updates 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 these standards recognized at the date of the adoption. The Company is in the process of evaluating the impact of these changes, which includes a review of existing contracts with customers, an evaluation of the specific terms of those contracts and the appropriate treatment under the new standards, and a comparison of that new treatment to the Company’s existing accounting policies to identify differences. The Company expects to complete its evaluation in the fourth quarter and anticipates adopting this ASU on January 1, 2018 using the modified retrospective approach. However, the Company may opt for the full retrospective method depending on the final outcome of its evaluation.

In January 2016, the FASB issued ASU 2016-01, “Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities”. The new guidance is intended to improve the recognition and measurement of financial instruments. The ASU is effective for fiscal years and interim periods within those years beginning after December 15, 2017. The Company is currently assessing the potential impact of this ASU on its consolidated financial statements.

In February 2016, the FASB issued ASU 2016-02, “Leases”. 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 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 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 consolidated 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 reduce 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 expects the impact of this ASU to be immaterial to its consolidated financial statements.

In November 2016, the FASB issued ASU 2016-18, “Statement of Cash Flows (Topic 230): Restricted Cash”. The update requires that amounts generally described as restricted cash or restricted cash equivalents be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The new standard will be effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, and early adoption is permitted. The Company early adopted this standard during the second quarter of 2017. Restricted cash is now included as a component of cash, cash equivalents, and restricted cash on the Company’s consolidated statements of cash flows. The inclusion of restricted cash increased the ending balance of the consolidated statements of cash flows by $3.4 million and $2.7 million for the nine months ended September 30, 2017 and 2016, respectively.

In May 2017, the FASB issued ASU 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting”, which clarifies when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. ASU 2017-09 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is currently evaluating the impact of the adoption of ASU 2017-09 on its consolidated financial statements.

Business Segments, Geographic Data, and Sales by Major Customers

9 Months Ended

Sep. 30, 2017

Business Segments, Geographic Data, and Sales by Major Customers

Note 2 — Business Segments, Geographic Data, and Sales by 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 has aligned its operating segments into three segments that reflect the management and operation of the business. The Company’s segments are (i) U.S. and Canada, (ii) International, and (iii) Halloween.

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 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, 2017 and 2016 and as of September 30, 2017 and December 31, 2016 are as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Net Sales
U.S. and Canada	$	154,046	$	188,381	$	295,098	$	350,320
International		50,141		57,333		87,583		97,454
Halloween		58,226		57,077		93,802		91,803
	$	262,413	$	302,791	$	476,483	$	539,577

	Three Months Ended September 30,					Nine Months Ended September 30,
	2017			2016		2017			2016
Income (Loss) from Operations
U.S. and Canada	$	(6,760	)	$	24,865	$	(24,155	)	$	16,966
International		(735	)		6,876		(3,986	)		4,371
Halloween		(251	)		2,672		(9,437	)		(1,840	)
	$	(7,746	)	$	34,413	$	(37,578	)	$	19,497

	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Depreciation and Amortization Expense
U.S. and Canada	$	5,682	$	5,787	$	13,107	$	12,097
International		1,811		1,800		3,693		3,354
Halloween		808		619		1,614		1,447
	$	8,301	$	8,206	$	18,414	$	16,898

	September 30, 2017		December 31, 2016
Assets
U.S. and Canada	$	154,117	$	286,512
International		242,057		138,497
Halloween		57,088		39,294
	$	453,262	$	464,303

The following tables present information about the Company by geographic area as of September 30, 2017 and December 31, 2016 and for the three and nine months ended September 30, 2017 and 2016 (in thousands):

	September 30, 2017		December 31, 2016
Long-lived Assets
China	$	14,148	$	15,710
United States		6,067		6,587
Hong Kong		411		544
	$	20,626	$	22,841

	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Net Sales by Customer Area
United States	$	199,064	$	229,850	$	367,694	$	416,034
Europe		33,640		43,446		56,537		67,611
Canada		11,062		12,709		18,086		22,412
Hong Kong		397		1,184		784		1,861
Other		18,250		15,602		33,382		31,659
	$	262,413	$	302,791	$	476,483	$	539,577

Major Customers

Net sales to major customers for the three and nine months ended September 30, 2017 and 2016 were as follows (in thousands, except for percentages):

	Three Months Ended September 30,										Nine Months Ended September 30,
	2017					2016					2017					2016
	Amount		Percentage of Net Sales			Amount		Percentage of Net Sales			Amount		Percentage of Net Sales			Amount		Percentage of Net Sales
Wal-Mart	$	66,138		25.2	%	$	72,996		24.1	%	$	108,781		22.8	%	$	139,806		25.9	%
Target		44,295		16.9			50,008		16.5			77,476		16.3			76,948		14.3
Toys 'R' Us		15,290		5.8			19,624		6.5			34,021		7.1			38,088		7.0
	$	125,723		47.9	%	$	142,628		47.1	%	$	220,278		46.2	%	$	254,842		47.2	%

At September 30, 2017 and December 31, 2016, the Company’s three largest customers accounted for approximately 42.6% and 35.8%, 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.

On September 18, 2017, Toys “R” Us, Inc. announced that certain of its U.S. subsidiaries and its Canadian subsidiary voluntarily filed for relief under Chapter 11 of the Bankruptcy Code in the U.S. and that its Canadian subsidiary also began parallel proceedings under the Companies’ Creditors Arrangement Act (“CCAA”) in Canada. On September 25, 2017, Toys “R” Us, Inc. announced that it had closed on $3.1 billion of debtor-in-possession financing to support its ongoing liquidity needs. While the Company believes there was an impact to sales in the quarter due to the uncertainty caused by the filing, it is not able to estimate an amount. The Company has resumed shipping to Toys “R” Us for the 2017 holiday season and continues to monitor the Toys “R” Us bankruptcy reorganization progress and its overall credit exposure to this customer.

Inventory

9 Months Ended

Sep. 30, 2017

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 net realizable value, net of inventory obsolescence reserve, and consists of the following (in thousands):

	September 30, 2017		December 31, 2016
Raw materials	$	5,729	$	5,204
Finished goods		74,415		70,231
	$	80,144	$	75,435

During the first quarter of 2017, the Company adopted ASU 2015-11, “Simplifying the Measurement of Inventory (Topic 330)”. The amendments, which apply to inventory that is measured using any method other than the last-in, first-out (LIFO) or retail inventory method, require that entities measure inventory at the lower of cost or net realizable value. ASU 2015-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016 and should be applied on a prospective basis. The adoption of ASU 2015-11 did not have a material impact on the Company’s consolidated financial statements.

Revenue Recognition and Reserve for Sales Returns and Allowances

9 Months Ended

Sep. 30, 2017

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 $13.0 million as of September 30, 2017, compared to $16.4 million as of December 31, 2016. This decrease is primarily due to timing with certain customers taking their annual allowances related to 2016 sales as well as allowances related to 2017 during 2017.

Credit Facility

9 Months Ended

Sep. 30, 2017

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 September 30, 2017, the amount of outstanding borrowings was $2.0 million and outstanding stand-by letters of credit totaled $27.7 million which in the aggregate exceeded the borrowing base availability under the credit line by $3.4 million and was funded by the Company resulting in restricted cash of $3.4 million. Such funds will become unrestricted when and as the excess borrowing capacity under the credit line increases to minimum levels. As of December 31, 2016, the amount of outstanding borrowings was $10.0 million and outstanding stand-by letters of credit totaled $28.2 million; the total excess borrowing capacity was $12.1 million.

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 1.25:1.0 based on the trailing four fiscal quarters in the event minimum excess availability under the facility is not achieved. As of September 30, 2017 and December 31, 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 a stand-by letter of credit fee of 225 basis points and an unused credit line fee, which ranges from 25 to 50 basis points. As of September 30, 2017 and December 31, 2016, the interest rate on the credit facility was approximately 3.49% and 3.01%, respectively.

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, 2017

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). In 2016, the Company repurchased and retired an aggregate of approximately $6.1 million principal amount of the 2018 Notes. In addition, approximately $0.1 million of the unamortized debt issuance costs were written off and a nominal gain was recognized in conjunction with the retirement of the 2018 Notes. During the first quarter of 2017, the Company exchanged and retired $39.1 million principal amount of the 2018 Notes at par for $24.1 million in cash and approximately 2.9 million shares of its common stock. During the second quarter of 2017, the Company exchanged and retired $12.0 million principal amount of the 2018 Notes at par for $11.6 million in cash and 112,400 shares of its common stock, and approximately $0.1 million of the unamortized debt issuance costs were written off and a $0.1 million gain was recognized in conjunction with the exchange and retirement of the 2018 Notes. In August 2017, the Company agreed with Oasis Management and Oasis Investments II Master Fund Ltd., the holder of approximately $21.5 million face amount of its 4.25% Convertible Senior Notes due in 2018, to extend the maturity date of these notes to November 1, 2020. In addition, the interest rate was reduced to 3.25% per annum and the conversion rate was increased to 328.0302 shares of the Company's common stock per $1,000 principal amount of notes, among other things. After execution of a definitive agreement for the modification and final approval by the other members of the Company's Board of Directors and Oasis' Investment Committee the transaction closed on November 7, 2017. Accordingly, as this debt was refinanced after September 30, 2017 however prior to the report issuance date of November 9, 2017, this $21.5 million has been classified as long term debt with the remaining principal amount of $21.2 million classified as short term debt.

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 the Company’s 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. In addition, approximately $0.1 million of the unamortized debt issuance costs were written off and a $0.1 million gain was recognized in conjunction with the retirement of the 2020 Notes.

The fair value of the 2018 Notes as of September 30, 2017 and December 31, 2016 was approximately $41.4 million and $83.7 million, respectively, based upon the most recent quoted market price. The fair value of the 2020 Notes as of September 30, 2017 and December 31, 2016 was approximately $88.6 million and $89.3 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 consist of the following (in thousands):

	September 30, 2017						December 31, 2016
	Principal Amount		Debt Issuance Costs		Net Amount		Principal Amount		Debt Issuance Costs		Net Amount
4.25% convertible senior notes (due 2018)	$	42,728	$	298	$	42,430	$	93,865	$	1,098	$	92,767
4.875% convertible senior notes (due 2020)		113,000		2,169		110,831		113,000		2,760		110,240
Total	$	155,728	$	2,467	$	153,261	$	206,865	$	3,858	$	203,007

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, 2017 and 2016, respectively, and $1.5 million and $1.5 million for the nine months ended September 30, 2017 and 2016, respectively.

Income Taxes

9 Months Ended

Sep. 30, 2017

Income Taxes

Note 7 — Income Taxes

The Company’s income tax expense of $0.9 million for the three months ended September 30, 2017 reflects an effective tax rate of (5.5%). 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 tax expense for the three months ended September 30, 2017 and 2016 relate to foreign income taxes.

The Company’s income tax expense of $0.9 million for the nine months ended September 30, 2017 reflects an effective tax rate of (1.7%). 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 tax expense for the nine months ended September 30, 2017 primarily relates to foreign income taxes, partially offset by favorable discrete items. The majority of the tax expense for the nine months ended September 30, 2016 relates to foreign taxes.

During the first quarter of 2017, the Company adopted ASU 2016-09, “Improvement to Employee Share-Based Payment Accounting,” which simplifies several aspects of the accounting for share-based payments, including treatment of excess tax benefits and forfeitures, as well as consideration of minimum statutory tax withholding requirements. 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. No discrete tax expense was recognized related to this during the third quarter of 2017.

Earnings (Loss) Per Share

9 Months Ended

Sep. 30, 2017

Earnings (Loss) Per Share

Note 8 — Earnings (Loss) Per Share

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

	Three Months Ended September 30,
	2017								2016
	Income (Loss)			Weighted Average Shares		Per-Share			Income (Loss)		Weighted Average Shares		Per-Share
Earnings (loss) per share — basic
Net income (loss) available to common stockholders	$	(17,614	)		22,772	$	(0.77	)	$	30,612		16,044	$	1.91
Effect of dilutive securities:
Convertible senior notes		—			—					1,840		23,081
Unvested performance stock grants		—			—					—		164
Unvested restricted stock grants		—			—					—		215
Earnings (loss) per share — diluted
Net income (loss) available to common stockholders plus assumed exercises and conversion	$	(17,614	)		22,772	$	(0.77	)	$	32,452		39,504	$	0.82

	Nine Months Ended September 30,
	2017								2016
	Income (Loss)			Weighted Average Shares		Per-Share			Income (Loss)		Weighted Average Shares		Per-Share
Earnings (loss) per share — basic
Net income (loss) available to common stockholders	$	(52,672	)		20,848	$	(2.53	)	$	8,828		16,561	$	0.53
Effect of dilutive securities:
Convertible senior notes		—			—					5,557		23,123
Unvested performance stock grants		—			—					—		115
Unvested restricted stock grants		—			—					—		117
Earnings (loss) per share — diluted
Net income (loss) available to common stockholders plus assumed exercises and conversion	$	(52,672	)		20,848	$	(2.53	)	$	14,385		39,916	$	0.36

Basic earnings (loss) 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, restricted stock awards, restricted stock units 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 20,215,325 and 25,495,045 for the three months ended September 30, 2017 and 2016, respectively, and 21,502,935 and 25,265,072 for the nine months ended September 30, 2017 and 2016, respectively.

Common Stock and Preferred Stock

9 Months Ended

Sep. 30, 2017

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 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 earnings per share 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, 2017.

In June 2015, and as subsequently increased, the Board of Directors authorized the repurchase of an aggregate of $35.0 million of the Company’s outstanding common stock and/or convertible senior notes (collectively, “securities”). During 2015, the Company repurchased and retired 1,547,361 shares of its common stock at an aggregate value of $13.2 million. During 2016, the Company repurchased and retired 1,766,284 shares of its common stock at an aggregate value of $13.5 million, and also repurchased and retired $2.0 million principal amount of its 2020 Notes at a cost of $1.9 million and $6.1 million principal amount of its 2018 Notes at a cost of $6.1 million. As of December 31, 2016, the Company completed the 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, all of which were forfeited because certain company financial performance criteria and market conditions were not met. 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 vested 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, all of which were forfeited because certain company financial performance criteria and market conditions were not met.

In October 2016, the Company issued an aggregate of 2,463 shares of restricted stock at a nominal value to a non-employee director, which vested on January 1, 2017.

In January and February 2017, the Company issued an aggregate of 873,787 shares of restricted stock at a value of approximately $4.5 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 94,102 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 2018.

In January and February 2017, the Company issued an aggregate of 2,865,000 shares of its common stock at a value of $15.1 million to holders of its 2018 convertible senior notes as partial consideration for the exchange at par of $39.1 million principal amount of such notes.

In March 2017, the Company entered into an agreement to issue 3,660,891 shares of its common stock at an aggregate price of $19.3 million to a Hong Kong affiliate of its China joint venture partner. After their shareholder and China regulatory approval, the transaction closed on April 27, 2017. Upon the closing, the Company added a representative of Meisheng as a non-employee director and issued 13,319 shares of restricted stock at a value of $0.1 million, which vest in January 2018.

In June 2017, the Company issued an aggregate of 112,400 shares of its common stock at a value of approximately $0.4 million to holders of its 2018 convertible senior notes as partial consideration for the exchange at par of $11.6 million principal amount of such notes.

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.

Joint Ventures

9 Months Ended

Sep. 30, 2017

Joint Ventures

Note 10 — Joint Ventures

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. The joint venture was created to develop and produce a boys’ animated television show, which it licensed worldwide for television broadcast as well as consumer products. The Company produced toys based upon the television program under a license from the joint venture which also licensed certain other merchandising rights to third parties. The joint venture produced 65 episodes of the show, which began airing in February 2012, and has since ceased production of the television show. For the three and nine months ended September 30, 2017, the Company recognized nil for funds received related to the joint venture. For the three and nine months ended September 30, 2016, the Company recognized nil and $0.7 million of income for funds received related to the joint venture.

As of September 30, 2017 and December 31, 2016, the balance of the investment in the Pacific Animation Partners joint venture is nil.

For the three and nine months ended September 30, 2017, respectively, the Company recognized nil and $0.1 million of income for funds received related to a former video game joint venture in partial settlement of amounts owed to the Company when our joint venture partner was liquidated pursuant to their 2012 bankruptcy filing. For the three and nine months ended September 30, 2016, respectively, the Company recognized nil 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 our joint venture partner was liquidated pursuant to their 2012 bankruptcy filing.

In September 2012, the Company entered into a joint venture (“DreamPlay Toys”) with NantWorks LLC (“NantWorks”) in which it owns a fifty percent interest. 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 the NantWorks recognition technology platform for toy products. The Company had classified these rights as an intangible asset, which was being amortized over the anticipated revenue stream from the exploitation of these rights. However, the Company has abandoned the use of the technology in connection with its toy products and no future sales are anticipated, and the Company recorded an impairment charge to income of $2.9 million to write off the remaining unamortized technology rights during the quarter ended September 30, 2017 (see Note 12). The Company retains the financial risk of the joint venture and is responsible for the day-to-day operations, which are expected to be nominal in future periods. The results of operations of the joint venture are consolidated with the Company’s results. The owner of NantWorks beneficially owns less than 10% of the Company’s outstanding common stock.

In addition, in 2012, the Company invested $7.0 million in cash in exchange for a five percent economic interest in a related entity, DreamPlay, LLC, that was expected to monetize the exploitation of the recognition technologies in non-toy consumer product categories. Adoption of the technology has been inadequate to establish a commercially viable market for the technology. As of September 30, 2017, the Company determined the value of this investment will not be realized and that full impairment of the value has occurred. Accordingly, the Company recorded an impairment charge of $7.0 million during the quarter ended September 30, 2017.

In November 2014, the Company entered into a joint venture with Meisheng Cultural & Creative Corp., Ltd., for the purpose of providing 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, which include dolls, plush, role play products, action figures, costumes, seasonal items, technology and app-enhanced toys, based on top entertainment licenses and JAKKS’ own proprietary brands. The Company owns fifty-one percent of the joint venture and consolidates the joint venture since control rests with the Company. The non-controlling interest’s share of the income (loss) from the joint venture for the three months ended September 30, 2017 and 2016 was $45,000 and ($83,000), respectively, and for the nine months ended September 30, 2017 and 2016 was $256,000 and $173,000, respectively.

In October 2016, the Company entered into a joint venture with Hong Kong Meisheng Cultural Company Limited, a Hong Kong-based subsidiary of Meisheng (“HK Meisheng”), for the purpose of creating and developing original, multiplatform content for children including new short-form series and original shows. JAKKS and HK Meisheng each own fifty percent of the joint venture and will jointly own the content. JAKKS will retain merchandising rights for kids’ consumer products in all markets except China, which Meisheng will oversee through the Company’s existing distribution joint venture. The non-controlling interest’s share of the loss from the joint venture for the three and nine months ended September 30, 2017 was nil and $125,000, respectively. As of April 27, 2017, Hong Kong Meisheng Cultural Company Limited beneficially owns more than 10% of the Company’s outstanding common stock.

Goodwill

9 Months Ended

Sep. 30, 2017

Goodwill

Note 11 — Goodwill

The changes to the carrying amount of goodwill as of September 30, 2017 are summarized as follows (in thousands):

	Total
Balance, December 31, 2016	$	43,208
Impairment		(8,288	)
Adjustments to goodwill for foreign currency translation		424
Balance, September 30, 2017	$	35,344

In January 2017, the FASB issued ASU 2017-04, “Simplifying the Test for Goodwill Impairment”, which removes Step 2 from the goodwill impairment test. ASU 2017-04 requires that if a reporting unit’s carrying value exceeds its fair value, an impairment charge would be recognized for the excess amount, not to exceed the carrying amount of goodwill. ASU 2017-04 will be effective for interim and annual reporting periods beginning after December 15, 2019. Early application is permitted after January 1, 2017. The Company early adopted ASU 2017-04 in the third quarter of 2017.

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. Goodwill impairment exists when the estimated fair value of goodwill is less than its carrying value. Based on several factors that have occurred since the Company’s April 1 assessment, the Company determined that the fair values of its reporting units should be retested for potential impairment. Based on the retesting performed by a third-party valuation consultant as of September 30, 2017, it was determined that the fair values of two of its three reporting units were less than their respective carrying amounts. Accordingly, a charge of $8.3 million for goodwill impairment was recorded during the three and nine months ended September 30, 2017. No impairment was recorded during the three and nine months ended September 30, 2016.

Intangible Assets Other Than Goodwill

9 Months Ended

Sep. 30, 2017

Intangible Assets Other Than Goodwill

Note 12 — Intangible Assets Other Than Goodwill

Intangible assets other than goodwill 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 September 30, 2017 and December 31, 2016 include the following (in thousands, except for weighted useful lives):

		September 30, 2017							December 31, 2016
	Weighted Useful Lives	Gross Carrying Amount		Accumulated Amortization			Net Amount		Gross Carrying Amount		Accumulated Amortization			Net Amount
	(Years)
Amortized Intangible Assets:
Licenses	5.81	$	20,130	$	(18,307	)	$	1,823	$	20,130	$	(17,248	)	$	2,882
Product lines	5.07		33,858		(12,115	)		21,743		50,093		(20,634	)		29,459
Customer relationships	4.90		3,152		(3,152	)		—		3,152		(2,755	)		397
Trade names	5.00		3,000		(3,000	)		—		3,000		(2,650	)		350
Non-compete agreements	5.00		200		(200	)		—		200		(177	)		23
Total amortized intangible assets		$	60,340	$	(36,774	)	$	23,566	$	76,575	$	(43,464	)	$	33,111
Unamortized Intangible Assets:
Trademarks		$	300	$	—		$	300	$	2,608	$	—		$	2,608

During the three and nine months ended September 30, 2017, the Company recorded impairment charges of $2.9 million to write off the remaining unamortized technology rights related to DreamPlay, LLC which were included in Product lines, and $2.3 million to write down several underutilized trademarks and trade names that were determined to have no value. No impairment charges were recorded during the three and nine months ended September 30, 2016.

Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2017

Comprehensive Income (Loss)

Note 13 — Comprehensive Income (Loss)

The table below presents the components of the Company’s comprehensive income (loss) for the three and nine months ended September 30, 2017 and 2016 (in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Net Income (Loss)	$	(17,569	)	$	30,529		$	(52,541	)	$	9,001
Other comprehensive income (loss):
Foreign currency translation adjustment		1,662			(2,368	)		4,128			(6,026	)
Comprehensive income (loss)		(15,907	)		28,161			(48,413	)		2,975
Less: Comprehensive income (loss) attributable to non-controlling interests		45			(83	)		131			173
Comprehensive income (loss) attributable to JAKKS Pacific, Inc.	$	(15,952	)	$	28,244		$	(48,544	)	$	2,802

Litigation	9 Months Ended
Litigation	Sep. 30, 2017
Litigation	Note 14 — Litigation 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 its 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, 2017

Share-Based Payments

Note 15 — 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 2016 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, 2017 and 2016 (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Restricted stock compensation expense	$	793	$	170	$	2,253	$	1,254
Tax benefit related to restricted stock compensation		—		—		—		—

Restricted stock award activity pursuant to the Plan for the nine months ended September 30, 2017 is summarized as follows:

	Restricted Stock Awards
	Number of Shares			Weight Average Grant Fair Value
Outstanding, December 31, 2016		196,453		$	7.01
Awarded		981,208			5.15
Released		(67,544	)		8.33
Forfeited		(7,715	)		5.22
Outstanding, September 30, 2017		1,102,402			5.28

As of September 30, 2017, there was $3.0 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 5.4 years.

The Company granted Restricted Stock Units (“RSUs”) to certain executive and non-executive personnel during the first quarter of 2017. RSUs are not treated in the same manner as Restricted Stock Awards (“RSAs”) as the Company issues the net after-tax number of shares when the units vest. Vesting of RSUs is predicated upon meeting certain criteria related to service, performance and/or market based conditions.

Restricted stock unit activity pursuant to the Plan for the nine months ended September 30, 2017 is summarized as follows:

	Restricted Stock Units
	Number of Shares			Weight Average Grant Fair Value
Outstanding, December 31, 2016		—		$	—
Awarded		1,001,206			5.15
Released		—			—
Forfeited		(37,864	)		5.15
Outstanding, September 30, 2017		963,342			5.15

As of September 30, 2017, there was $3.7 million of total unrecognized compensation cost related to non-vested restricted stock units, which is expected to be recognized over a weighted-average period of 6.2 years.

Subsequent Event

9 Months Ended

Sep. 30, 2017

Subsequent Event

Note 16 — Subsequent Event

In August 2017, the Company agreed with Oasis Management and Oasis Investments II Master Fund Ltd., the holder of approximately $21.5 million face amount of its 4.25% Convertible Senior Notes due in 2018, to extend the maturity date of these notes to November 1, 2020. In addition, the interest rate was reduced to 3.25% per annum and the conversion rate was increased to 328.0302 shares of the Company’s common stock per $1,000 principal amount of notes, among other things. After execution of a definitive agreement for the modification and final approval by the other members of the Company’s Board of Directors and Oasis’ Investment Committee the transaction closed on November 7, 2017. After such modification the balance of the face amount of the 2018 Notes is reduced to approximately $21.2 million.

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

9 Months Ended

Sep. 30, 2017

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, 2017 and 2016 and as of September 30, 2017 and December 31, 2016 are as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Net Sales
U.S. and Canada	$	154,046	$	188,381	$	295,098	$	350,320
International		50,141		57,333		87,583		97,454
Halloween		58,226		57,077		93,802		91,803
	$	262,413	$	302,791	$	476,483	$	539,577

	Three Months Ended September 30,					Nine Months Ended September 30,
	2017			2016		2017			2016
Income (Loss) from Operations
U.S. and Canada	$	(6,760	)	$	24,865	$	(24,155	)	$	16,966
International		(735	)		6,876		(3,986	)		4,371
Halloween		(251	)		2,672		(9,437	)		(1,840	)
	$	(7,746	)	$	34,413	$	(37,578	)	$	19,497

	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Depreciation and Amortization Expense
U.S. and Canada	$	5,682	$	5,787	$	13,107	$	12,097
International		1,811		1,800		3,693		3,354
Halloween		808		619		1,614		1,447
	$	8,301	$	8,206	$	18,414	$	16,898

	September 30, 2017		December 31, 2016
Assets
U.S. and Canada	$	154,117	$	286,512
International		242,057		138,497
Halloween		57,088		39,294
	$	453,262	$	464,303

Information by Geographic Area

	September 30, 2017		December 31, 2016
Long-lived Assets
China	$	14,148	$	15,710
United States		6,067		6,587
Hong Kong		411		544
	$	20,626	$	22,841

	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Net Sales by Customer Area
United States	$	199,064	$	229,850	$	367,694	$	416,034
Europe		33,640		43,446		56,537		67,611
Canada		11,062		12,709		18,086		22,412
Hong Kong		397		1,184		784		1,861
Other		18,250		15,602		33,382		31,659
	$	262,413	$	302,791	$	476,483	$	539,577

Net Sales to Major Customers

Net sales to major customers for the three and nine months ended September 30, 2017 and 2016 were as follows (in thousands, except for percentages):

	Three Months Ended September 30,										Nine Months Ended September 30,
	2017					2016					2017					2016
	Amount		Percentage of Net Sales			Amount		Percentage of Net Sales			Amount		Percentage of Net Sales			Amount		Percentage of Net Sales
Wal-Mart	$	66,138		25.2	%	$	72,996		24.1	%	$	108,781		22.8	%	$	139,806		25.9	%
Target		44,295		16.9			50,008		16.5			77,476		16.3			76,948		14.3
Toys 'R' Us		15,290		5.8			19,624		6.5			34,021		7.1			38,088		7.0
	$	125,723		47.9	%	$	142,628		47.1	%	$	220,278		46.2	%	$	254,842		47.2	%

Inventory (Tables)

9 Months Ended

Sep. 30, 2017

Net of Inventory Obsolescence Reserve

	September 30, 2017		December 31, 2016
Raw materials	$	5,729	$	5,204
Finished goods		74,415		70,231
	$	80,144	$	75,435

Convertible Senior Notes (Tables)

9 Months Ended

Sep. 30, 2017

Convertible Senior Notes

Convertible senior notes consist of the following (in thousands):

	September 30, 2017						December 31, 2016
	Principal Amount		Debt Issuance Costs		Net Amount		Principal Amount		Debt Issuance Costs		Net Amount
4.25% convertible senior notes (due 2018)	$	42,728	$	298	$	42,430	$	93,865	$	1,098	$	92,767
4.875% convertible senior notes (due 2020)		113,000		2,169		110,831		113,000		2,760		110,240
Total	$	155,728	$	2,467	$	153,261	$	206,865	$	3,858	$	203,007

- 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
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21521-112644

+ Details

Earnings (Loss) Per Share (Tables)

9 Months Ended

Sep. 30, 2017

Reconciliation of Weighted Average Shares Used in Computation of Earnings (Loss) Per Share

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

	Three Months Ended September 30,
	2017								2016
	Income (Loss)			Weighted Average Shares		Per-Share			Income (Loss)		Weighted Average Shares		Per-Share
Earnings (loss) per share — basic
Net income (loss) available to common stockholders	$	(17,614	)		22,772	$	(0.77	)	$	30,612		16,044	$	1.91
Effect of dilutive securities:
Convertible senior notes		—			—					1,840		23,081
Unvested performance stock grants		—			—					—		164
Unvested restricted stock grants		—			—					—		215
Earnings (loss) per share — diluted
Net income (loss) available to common stockholders plus assumed exercises and conversion	$	(17,614	)		22,772	$	(0.77	)	$	32,452		39,504	$	0.82

	Nine Months Ended September 30,
	2017								2016
	Income (Loss)			Weighted Average Shares		Per-Share			Income (Loss)		Weighted Average Shares		Per-Share
Earnings (loss) per share — basic
Net income (loss) available to common stockholders	$	(52,672	)		20,848	$	(2.53	)	$	8,828		16,561	$	0.53
Effect of dilutive securities:
Convertible senior notes		—			—					5,557		23,123
Unvested performance stock grants		—			—					—		115
Unvested restricted stock grants		—			—					—		117
Earnings (loss) per share — diluted
Net income (loss) available to common stockholders plus assumed exercises and conversion	$	(52,672	)		20,848	$	(2.53	)	$	14,385		39,916	$	0.36

Goodwill (Tables)

9 Months Ended

Sep. 30, 2017

Changes to Carrying Amount of Goodwill

The changes to the carrying amount of goodwill as of September 30, 2017 are summarized as follows (in thousands):

	Total
Balance, December 31, 2016	$	43,208
Impairment		(8,288	)
Adjustments to goodwill for foreign currency translation		424
Balance, September 30, 2017	$	35,344

Intangible Assets Other Than Goodwill (Tables)

9 Months Ended

Sep. 30, 2017

Intangible Assets

Intangible assets as of September 30, 2017 and December 31, 2016 include the following (in thousands, except for weighted useful lives):

		September 30, 2017							December 31, 2016
	Weighted Useful Lives	Gross Carrying Amount		Accumulated Amortization			Net Amount		Gross Carrying Amount		Accumulated Amortization			Net Amount
	(Years)
Amortized Intangible Assets:
Licenses	5.81	$	20,130	$	(18,307	)	$	1,823	$	20,130	$	(17,248	)	$	2,882
Product lines	5.07		33,858		(12,115	)		21,743		50,093		(20,634	)		29,459
Customer relationships	4.90		3,152		(3,152	)		—		3,152		(2,755	)		397
Trade names	5.00		3,000		(3,000	)		—		3,000		(2,650	)		350
Non-compete agreements	5.00		200		(200	)		—		200		(177	)		23
Total amortized intangible assets		$	60,340	$	(36,774	)	$	23,566	$	76,575	$	(43,464	)	$	33,111
Unamortized Intangible Assets:
Trademarks		$	300	$	—		$	300	$	2,608	$	—		$	2,608

Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2017

Components of Comprehensive Income (Loss)

The table below presents the components of the Company’s comprehensive income (loss) for the three and nine months ended September 30, 2017 and 2016 (in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Net Income (Loss)	$	(17,569	)	$	30,529		$	(52,541	)	$	9,001
Other comprehensive income (loss):
Foreign currency translation adjustment		1,662			(2,368	)		4,128			(6,026	)
Comprehensive income (loss)		(15,907	)		28,161			(48,413	)		2,975
Less: Comprehensive income (loss) attributable to non-controlling interests		45			(83	)		131			173
Comprehensive income (loss) attributable to JAKKS Pacific, Inc.	$	(15,952	)	$	28,244		$	(48,544	)	$	2,802

Share-Based Payments (Tables)

9 Months Ended

Sep. 30, 2017

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, 2017 and 2016 (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Restricted stock compensation expense	$	793	$	170	$	2,253	$	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, 2017 is summarized as follows:

	Restricted Stock Awards
	Number of Shares			Weight Average Grant Fair Value
Outstanding, December 31, 2016		196,453		$	7.01
Awarded		981,208			5.15
Released		(67,544	)		8.33
Forfeited		(7,715	)		5.22
Outstanding, September 30, 2017		1,102,402			5.28

Restricted Stock Unit Activity

Restricted stock unit activity pursuant to the Plan for the nine months ended September 30, 2017 is summarized as follows:

	Restricted Stock Units
	Number of Shares			Weight Average Grant Fair Value
Outstanding, December 31, 2016		—		$	—
Awarded		1,001,206			5.15
Released		—			—
Forfeited		(37,864	)		5.15
Outstanding, September 30, 2017		963,342			5.15

Basis of Presentation - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Basis of Presentation [Line Items]
Increase in restricted cash	$ 3.4	$ 2.7

Business Segments, Geographic Data, and Sales by Major Customers - Additional Information (Detail) $ in Billions	9 Months Ended	12 Months Ended
	Sep. 30, 2017 Segment Customer	Dec. 31, 2016 Segment Customer	Sep. 25, 2017 USD ($)
Segment Reporting Information [Line Items]
Number of reporting segments \| Segment	3	3
Number of major customers \| Customer	3	3
Toys 'R' Us
Segment Reporting Information [Line Items]
Debtor-in-possession financing \| $			$ 3.1
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	42.60%	35.80%

Information by Segment and Reconciliation to Reported Amounts (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Net Sales	$ 262,413	$ 302,791	$ 476,483	$ 539,577
Income (Loss) from Operations	(7,746)	34,413	(37,578)	19,497
Depreciation and Amortization Expense	8,301	8,206	18,414	16,898
Assets	453,262		453,262		$ 464,303
U.S. and Canada
Segment Reporting Information [Line Items]
Net Sales	154,046	188,381	295,098	350,320
Income (Loss) from Operations	(6,760)	24,865	(24,155)	16,966
Depreciation and Amortization Expense	5,682	5,787	13,107	12,097
Assets	154,117		154,117		286,512
International
Segment Reporting Information [Line Items]
Net Sales	50,141	57,333	87,583	97,454
Income (Loss) from Operations	(735)	6,876	(3,986)	4,371
Depreciation and Amortization Expense	1,811	1,800	3,693	3,354
Assets	242,057		242,057		138,497
Halloween
Segment Reporting Information [Line Items]
Net Sales	58,226	57,077	93,802	91,803
Income (Loss) from Operations	(251)	2,672	(9,437)	(1,840)
Depreciation and Amortization Expense	808	$ 619	1,614	$ 1,447
Assets	$ 57,088		$ 57,088		$ 39,294

Information by Geographic Area (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	$ 20,626		$ 20,626		$ 22,841
Net Sales	262,413	$ 302,791	476,483	$ 539,577
China
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	14,148		14,148		15,710
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	6,067		6,067		6,587
Net Sales	199,064	229,850	367,694	416,034
Hong Kong
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	411		411		$ 544
Net Sales	397	1,184	784	1,861
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	33,640	43,446	56,537	67,611
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	11,062	12,709	18,086	22,412
Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	$ 18,250	$ 15,602	$ 33,382	$ 31,659

Net Sales to Major Customers (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenue, Major Customer [Line Items]
Net Sales	$ 262,413	$ 302,791	$ 476,483	$ 539,577
Wal-Mart
Revenue, Major Customer [Line Items]
Net Sales	66,138	72,996	108,781	139,806
Target
Revenue, Major Customer [Line Items]
Net Sales	44,295	50,008	77,476	76,948
Toys 'R' Us
Revenue, Major Customer [Line Items]
Net Sales	15,290	19,624	34,021	38,088
Major Customer
Revenue, Major Customer [Line Items]
Net Sales	$ 125,723	$ 142,628	$ 220,278	$ 254,842
Net Sales \| Customer Concentration Risk
Revenue, Major Customer [Line Items]
Percentage of Net Sales from major customer	47.90%	47.10%	46.20%	47.20%
Net Sales \| Wal-Mart \| Customer Concentration Risk
Revenue, Major Customer [Line Items]
Percentage of Net Sales from major customer	25.20%	24.10%	22.80%	25.90%
Net Sales \| Target \| Customer Concentration Risk
Revenue, Major Customer [Line Items]
Percentage of Net Sales from major customer	16.90%	16.50%	16.30%	14.30%
Net Sales \| Toys 'R' Us \| Customer Concentration Risk
Revenue, Major Customer [Line Items]
Percentage of Net Sales from major customer	5.80%	6.50%	7.10%	7.00%

Inventory Valued at Lower of Cost (First-in, First-out) or Net Realizable Value, Net of Inventory Obsolescence Reserve (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Inventory [Line Items]
Raw materials	$ 5,729	$ 5,204
Finished goods	74,415	70,231
Inventory, net	$ 80,144	$ 75,435

Revenue Recognition and Reserve for Sales Returns and Allowances - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Reserve for sales returns and allowances	$ 12,975	$ 16,424
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%

Credit Facility - Additional Information (Detail) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2014	Sep. 30, 2017	Dec. 31, 2016
Line of Credit Facility [Line Items]
Restricted cash		$ 3,400,000
GECC
Line of Credit Facility [Line Items]
Line of credit facility maximum borrowing capacity	$ 75,000,000		$ 12,100,000
Line of credit facility, maturity date		Mar. 27, 2019
Amount of credit facility outstanding		$ 2,000,000	10,000,000
Stand by letters of credit outstanding amount		27,700,000	$ 28,200,000
Outstanding borrowings and outstanding stand-by letters of credit exceeded the borrowing base availability		3,400,000
Restricted cash		$ 3,400,000
Rate of credit facility		3.49%	3.01%
Stand-by letter of credit fee percentage	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%
WF Loan Agreement \| Minimum
Line of Credit Facility [Line Items]
Fixed charge coverage ratio		125.00%

Convertible Senior Notes - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended					3 Months Ended				9 Months Ended		12 Months Ended
	Aug. 31, 2017	Jun. 30, 2017	Jan. 31, 2016	Jun. 30, 2014	Jul. 31, 2013	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Debt Instrument [Line Items]
Long term debt, face amount						$ 155,728				$ 155,728		$ 206,865
Gain recognized on retirement of debt										114	$ 69
Payment for repurchase of convertible notes										35,614	2,626
Long term debt						21,500				21,500
Long term debt, current						21,200				21,200
Amortization of debt issuance costs recognized as interest expense						400			$ 400	1,500	$ 1,500
4.875% Convertible Senior Notes (due 2020)
Debt Instrument [Line Items]
Long term debt, face amount				$ 115,000		$ 113,000				$ 113,000		$ 113,000
Debt instrument, interest rate				4.875%		4.875%				4.875%		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
Write-off of debt issuance costs			100
Gain recognized on retirement of debt			$ 100
Convertible senior note payable, fair value						$ 88,600				$ 88,600		$ 89,300
Debt instrument, maturity year										2020		2020
4.25% Convertible Senior Notes (due 2018)
Debt Instrument [Line Items]
Long term debt, face amount					$ 100,000	$ 42,728				$ 42,728		$ 93,865
Debt instrument, interest rate					4.25%	4.25%				4.25%		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		$ 12,000					$ 12,000	$ 39,100				$ 6,100
Write-off of debt issuance costs							100					100
Gain recognized on retirement of debt							100
Payment for repurchase of convertible notes							11,600	24,100
Convertible senior note payable, fair value						$ 41,400				$ 41,400		$ 83,700
Debt instrument, maturity year										2018		2018
4.25% Convertible Senior Notes (due 2018) \| Common Stock
Debt Instrument [Line Items]
Debt instrument repurchase amount		$ 11,600					$ 11,600	$ 39,100
Debt instrument shares common stock issued upon conversion		112,400					112,400	2,865,000
After Modification Senior Notes (due 2018) \| Oasis Management and Oasis Investments ll Master Fund Ltd.
Debt Instrument [Line Items]
Long term debt, face amount	$ 21,500
Debt instrument, interest rate	3.25%
Debt instrument, maturity date	Nov. 01, 2020
Conversion rate in share per $1000 principal amount of notes	328.0302
Long term debt, current						$ 21,200				$ 21,200

Convertible Senior Notes (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Jun. 30, 2014	Jul. 31, 2013
Debt Instrument [Line Items]
Convertible senior notes, principal amount	$ 155,728	$ 206,865
Convertible senior notes, debt issuance costs	2,467	3,858
Convertible senior notes, net of debt issuance costs	153,261	203,007
4.25% Convertible Senior Notes (due 2018)
Debt Instrument [Line Items]
Convertible senior notes, principal amount	42,728	93,865		$ 100,000
Convertible senior notes, debt issuance costs	298	1,098
Convertible senior notes, net of debt issuance costs	42,430	92,767
4.875% Convertible Senior Notes (due 2020)
Debt Instrument [Line Items]
Convertible senior notes, principal amount	113,000	113,000	$ 115,000
Convertible senior notes, debt issuance costs	2,169	2,760
Convertible senior notes, net of debt issuance costs	$ 110,831	$ 110,240

Convertible Senior Notes (Parenthetical) (Detail)	9 Months Ended	12 Months Ended
Convertible Senior Notes (Parenthetical) (Detail)	Sep. 30, 2017	Dec. 31, 2016	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 ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Taxes [Line Items]
Provision for (benefit from) income taxes	$ 918,000	$ 1,083,000	$ 890,000	$ 2,219,000
Effective income tax rate	5.50%	3.40%	1.70%	19.80%
Discrete tax benefit (expenses)	$ 0

Reconciliation of Weighted Average Shares Used in Computation of Earnings (Loss) Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share Disclosure [Line Items]
Net income (loss) available to common stockholders	$ (17,614)	$ 30,612	$ (52,672)	$ 8,828
Effect of dilutive securities, convertible senior notes		1,840		5,557
Net income (loss) available to common stockholders plus assumed exercises and conversion	$ (17,614)	$ 32,452	$ (52,672)	$ 14,385
Earnings (loss) per share - basic, Weighted Average Shares
Weighted Average Shares, available to common stockholders	22,772	16,044	20,848	16,561
Effect of dilutive securities:
Convertible senior notes		23,081		23,123
Earnings (loss) per share - diluted, Weighted Average Shares
Net income (loss) available to common stockholders plus assumed exercises and conversion	22,772	39,504	20,848	39,916
Earnings (loss) per share - basic
Net income (loss) available to common stockholders	$ (0.77)	$ 1.91	$ (2.53)	$ 0.53
Earnings (loss) per share - diluted
Net income (loss) available to common stockholders	$ (17,614)	$ 30,612	$ (52,672)	$ 8,828
Effect of dilutive securities, convertible senior notes		1,840		5,557
Net income (loss) available to common stockholders plus assumed exercises and conversion	$ (17,614)	$ 32,452	$ (52,672)	$ 14,385
Net income (loss) available to common stockholders plus assumed exercises and conversion	$ (0.77)	$ 0.82	$ (2.53)	$ 0.36
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		115
Earnings (loss) per share - diluted
Effect of dilutive securities, unvested stock grants	0	$ 0	0	$ 0
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		117
Earnings (loss) per share - diluted
Effect of dilutive securities, unvested stock grants	$ 0	$ 0	$ 0	$ 0

Earnings (Loss) Per Share - Additional Information (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
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	20,215,325	25,495,045	21,502,935	25,265,072

Common Stock and Preferred Stock - Additional Information (Detail)		1 Months Ended					3 Months Ended		9 Months Ended		12 Months Ended
	Apr. 27, 2017 USD ($) shares	Jun. 30, 2017 USD ($) shares	Oct. 31, 2016 shares	Mar. 31, 2016 USD ($) shares	Jan. 31, 2016 USD ($) ExecutiveOfficers Director shares	Jun. 30, 2014 USD ($) shares	Jun. 30, 2017 USD ($) shares	Mar. 31, 2017 USD ($) ExecutiveOfficers Director shares	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Dec. 31, 2016 USD ($) shares	Dec. 31, 2015 USD ($) shares	Jun. 30, 2015 USD ($)
Class of Stock [Line Items]
Repurchase of common stock, shares \| shares						3,112,840
Repurchase of common stock, value						$ 24,000,000
Repurchase of convertible senior notes									$ 35,614,000	$ 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		$ 12,000,000					$ 12,000,000	$ 39,100,000			$ 6,100,000
Repurchase of convertible senior notes							11,600,000	24,100,000
Common Stock \| 4.25% Convertible Senior Notes (due 2018)
Class of Stock [Line Items]
Amount of convertible notes repurchased and retired		$ 11,600,000					$ 11,600,000	$ 39,100,000
Common stock shares issued upon conversion of debt instrument \| shares		112,400					112,400	2,865,000
Common stock shares issued upon conversion of debt instrument, value		$ 400,000						$ 15,100,000
Common Stock \| Hong Kong Meisheng Cultural Co
Class of Stock [Line Items]
Common stock issued, shares \| shares	3,660,891
Common stock issued, value	$ 19,300,000
Securities
Class of Stock [Line Items]
Retirement of common stock (share) \| shares											1,766,284	1,547,361
Retirement of common stock											$ 13,500,000	$ 13,200,000
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											1,900,000
Securities \| 4.25% Convertible Senior Notes (due 2018)
Class of Stock [Line Items]
Amount of convertible notes repurchased and retired											6,100,000
Repurchase of convertible senior notes											$ 6,100,000
Maximum \| Restricted Stock
Class of Stock [Line Items]
Vesting period									5 years
Maximum \| Securities
Class of Stock [Line Items]
Stock repurchase, authorized amount													$ 35,000,000
Executive officer
Class of Stock [Line Items]
Restricted stock issued, shares \| shares				134,058	449,120			873,787
Restricted stock issued, value				$ 900,000	$ 3,600,000			$ 4,500,000
Number of executive officers \| ExecutiveOfficers					2			2
Executive officer \| Restricted Stock
Class of Stock [Line Items]
Vesting period								3 years
Non-employee directors
Class of Stock [Line Items]
Restricted stock issued, shares \| shares			2,463		62,710			94,102
Restricted stock issued, value					$ 500,000			$ 500,000
Number of non-employee directors \| Director					5			5
Non-employee directors \| Hong Kong Meisheng Cultural Co
Class of Stock [Line Items]
Restricted stock issued, shares \| shares	13,319
Restricted stock issued, value	$ 100,000
Non-employee directors \| Restricted Stock
Class of Stock [Line Items]
Shares of restricted stock, vesting date			2017-01		2017-01			2018-01
Non-employee directors \| Restricted Stock \| Hong Kong Meisheng Cultural Co
Class of Stock [Line Items]
Shares of restricted stock, vesting date	2018-01

Joint Ventures - Additional Information (Detail) shares in Millions	1 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2012 USD ($) shares	Sep. 30, 2017 USD ($) Project	Sep. 30, 2016 USD ($)	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Apr. 27, 2017	Dec. 31, 2016 USD ($)	Oct. 31, 2016	Dec. 31, 2012 USD ($)
Schedule of Equity Method Investments [Line Items]
Equity in net income/(loss) of joint venture		$ 0	$ 0	$ 700,000	$ 700,000
Impairment charge			0	5,248,000	0
Investment in DreamPlay LLC							$ 7,000,000
Impairment charges		7,000,000		7,000,000
Net income (loss) attributable to non-controlling interests		$ 45,000	(83,000)	$ 131,000	173,000
Pacific Animation Partners Joint Venture
Schedule of Equity Method Investments [Line Items]
Percentage of ownership interest in joint venture		50.00%		50.00%
Number of episodes for which production completed \| Project		65
Episode show airing beginning date		2012-02
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
Issue of warrants (in shares) \| shares	1.5
Issue of warrants	$ 7,000,000
Investment in DreamPlay LLC									$ 7,000,000
Percentage of ownership interest in joint venture									5.00%
Impairment charges				$ 7,000,000
DreamPlay Toys \| Technology Rights
Schedule of Equity Method Investments [Line Items]
Impairment charge		$ 2,900,000		$ 2,900,000
NantWorks \| Minimum
Schedule of Equity Method Investments [Line Items]
Ownership percentage		10.00%		10.00%
China Joint Venture
Schedule of Equity Method Investments [Line Items]
Percentage of ownership interest in joint venture		51.00%		51.00%
Net income (loss) attributable to non-controlling interests		$ 45,000	(83,000)	$ 256,000	173,000
Hong Kong Meisheng Cultural Co
Schedule of Equity Method Investments [Line Items]
Percentage of ownership interest in joint venture								50.00%
Net income (loss) attributable to non-controlling interests		0		(125,000)
Hong Kong Meisheng Cultural Co \| Minimum
Schedule of Equity Method Investments [Line Items]
Ownership percentage						10.00%
Video game
Schedule of Equity Method Investments [Line Items]
Equity in net income/(loss) of joint venture		$ 100,000	$ 200,000	$ 100,000	$ 200,000

Changes to Carrying Amount of Goodwill (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Goodwill [Line Items]
Balance at beginning of the period			$ 43,208
Impairment	$ (8,288)	$ 0	(8,288)	$ 0
Adjustments to goodwill for foreign currency translation			424
Goodwill Ending Balance	$ 35,344		$ 35,344

Goodwill - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Goodwill [Line Items]
Goodwill impairment	$ 8,288	$ 0	$ 8,288	$ 0

Intangible Assets (Detail) - USD ($) $ in Thousands	9 Months Ended
Intangible Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Acquired Intangible Assets by Major Class [Line Items]
Trademarks, net	$ 300	$ 2,608
Amortized Intangible Assets, Gross Carrying Amount	60,340	76,575
Amortized Intangible Assets, Accumulated Amortization	(36,774)	(43,464)
Amortized Intangible Assets, Net Amount	$ 23,566	33,111
Licenses
Acquired Intangible Assets by Major Class [Line Items]
Weighted Useful Lives (Years)	5 years 9 months 22 days
Amortized Intangible Assets, Gross Carrying Amount	$ 20,130	20,130
Amortized Intangible Assets, Accumulated Amortization	(18,307)	(17,248)
Amortized Intangible Assets, Net Amount	$ 1,823	2,882
Product Lines
Acquired Intangible Assets by Major Class [Line Items]
Weighted Useful Lives (Years)	5 years 26 days
Amortized Intangible Assets, Gross Carrying Amount	$ 33,858	50,093
Amortized Intangible Assets, Accumulated Amortization	(12,115)	(20,634)
Amortized Intangible Assets, Net Amount	$ 21,743	29,459
Customer relationships
Acquired Intangible Assets by Major Class [Line Items]
Weighted Useful Lives (Years)	4 years 10 months 25 days
Amortized Intangible Assets, Gross Carrying Amount	$ 3,152	3,152
Amortized Intangible Assets, Accumulated Amortization	$ (3,152)	(2,755)
Amortized Intangible Assets, Net Amount		397
Trade Name
Acquired Intangible Assets by Major Class [Line Items]
Weighted Useful Lives (Years)	5 years
Amortized Intangible Assets, Gross Carrying Amount	$ 3,000	3,000
Amortized Intangible Assets, Accumulated Amortization	$ (3,000)	(2,650)
Amortized Intangible Assets, Net Amount		350
Non-compete agreements
Acquired Intangible Assets by Major Class [Line Items]
Weighted Useful Lives (Years)	5 years
Amortized Intangible Assets, Gross Carrying Amount	$ 200	200
Amortized Intangible Assets, Accumulated Amortization	$ (200)	(177)
Amortized Intangible Assets, Net Amount		$ 23

Intangible Assets Other Than Goodwill - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Acquired Intangible Assets by Major Class [Line Items]
Impairment charge		$ 0	$ 5,248	$ 0
Trademarks and Trade Names
Acquired Intangible Assets by Major Class [Line Items]
Impairment charge	$ 2,300		2,300
Technology Rights \| DreamPlay Toys
Acquired Intangible Assets by Major Class [Line Items]
Impairment charge	$ 2,900		$ 2,900

Components of Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Condensed Statement of Income Captions [Line Items]
Net income (loss)	$ (17,569)	$ 30,529	$ (52,541)	$ 9,001
Other comprehensive income (loss):
Foreign currency translation adjustment	1,662	(2,368)	4,128	(6,026)
Comprehensive income (loss)	(15,907)	28,161	(48,413)	2,975
Less: Comprehensive income (loss) attributable to non-controlling interests	45	(83)	131	173
Comprehensive income (loss) attributable to JAKKS Pacific, Inc.	$ (15,952)	$ 28,244	$ (48,544)	$ 2,802

Share-Based Payments - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2017 USD ($)
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation, non-vested restricted stock awards	$ 3.0
Unrecognized compensation, non-vested restricted stock awards expected recognized period	5 years 4 months 24 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
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation, non-vested restricted stock awards	$ 3.7
Unrecognized compensation, non-vested restricted stock awards expected recognized period	6 years 2 months 12 days

Total Share-Based Compensation Expense and Related Tax Benefits Recognized (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock compensation expense	$ 793	$ 170	$ 2,253	$ 1,254
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) - Restricted Stock	9 Months Ended
	Sep. 30, 2017 $ / shares shares
Number of Shares
Outstanding at beginning of period \| shares	196,453
Awarded \| shares	981,208
Released \| shares	(67,544)
Forfeited \| shares	(7,715)
Outstanding at end of period \| shares	1,102,402
Weighted Average Grant Fair Value
Outstanding at beginning of period \| $ / shares	$ 7.01
Awarded \| $ / shares	5.15
Released \| $ / shares	8.33
Forfeited \| $ / shares	5.22
Outstanding at end of period \| $ / shares	$ 5.28

Summary of Restricted Stock Unit Activity (Detail) - Restricted Stock Units (RSUs)	9 Months Ended
	Sep. 30, 2017 $ / shares shares
Number of Shares
Awarded \| shares	1,001,206
Released \| shares	0
Forfeited \| shares	(37,864)
Outstanding at end of period \| shares	963,342
Weighted Average Fair Value
Awarded \| $ / shares	$ 5.15
Released \| $ / shares	0
Forfeited \| $ / shares	5.15
Outstanding at end of period \| $ / shares	$ 5.15

Subsequent Events - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended
	Aug. 31, 2017	Jul. 31, 2013	Sep. 30, 2017	Dec. 31, 2016
Subsequent Event [Line Items]
Long term debt, face amount			$ 155,728	$ 206,865
Long term debt, current			21,200
After Modification Senior Notes (due 2018) \| Oasis Management and Oasis Investments ll Master Fund Ltd.
Subsequent Event [Line Items]
Long term debt, face amount	$ 21,500
Long term debt, current			21,200
Debt instrument, interest rate	3.25%
Debt instrument, maturity date	Nov. 01, 2020
Conversion rate in share per $1000 principal amount of notes	328.0302
4.25% Convertible Senior Notes (due 2018)
Subsequent Event [Line Items]
Long term debt, face amount		$ 100,000	$ 42,728	$ 93,865
Debt instrument, interest rate		4.25%	4.25%	4.25%
Debt instrument, maturity date		Aug. 01, 2018
Conversion rate in share per $1000 principal amount of notes		114.3674