Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2017	Mar. 15, 2018	Jun. 30, 2017
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY
Trading Symbol	JAKK
Entity Registrant Name	JAKKS PACIFIC INC
Entity Central Index Key	0001009829
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		29,159,324
Entity Public Float			$ 107,392,952

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 64,977	$ 86,064
Accounts receivable, net of allowance for uncollectible accounts of $2,864 and $10,940 in 2016 and 2017, respectively	142,457	173,599
Inventory, net	58,432	75,435
Income taxes receivable	1,880	1,204
Prepaid expenses and other assets	14,923	17,077
Total current assets	282,669	353,379
Property and equipment
Office furniture and equipment	15,043	14,345
Molds and tooling	115,378	103,128
Leasehold improvements	10,936	10,927
Total	141,357	128,400
Less accumulated depreciation and amortization	118,130	105,559
Property and equipment, net	23,227	22,841
Intangible assets, net	22,190	33,111
Other long term assets	6,579	2,156
Investment in DreamPlay, LLC		7,000
Goodwill	35,384	43,208
Trademarks	300	2,608
Total assets	370,349	464,303
Current liabilities
Accounts payable	49,916	51,741
Accrued expenses	42,145	38,645
Reserve for sales returns and allowances	17,622	16,424
Short term debt	5,000	10,000
Convertible senior notes, net	21,075
Total current liabilities	135,758	116,810
Convertible senior notes, net	133,497	203,007
Other liabilities	4,537	5,004
Income taxes payable	1,261	2,248
Deferred income taxes, net	783	2,034
Total liabilities	275,836	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; 19,376,773 and 26,957,354 shares issued and outstanding in 2016 and 2017, respectively	27	19
Treasury stock, at cost; 3,112,840 shares	(24,000)	(24,000)
Additional paid-in capital	215,809	177,624
Accumulated deficit	(85,233)	(2,148)
Accumulated other comprehensive loss	(13,059)	(17,207)
Total JAKKS Pacific, Inc. stockholders' equity	93,544	134,288
Non-controlling interests	969	912
Total stockholders' equity	94,513	135,200
Total liabilities and stockholders' equity	$ 370,349	$ 464,303

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accounts receivable, allowance for uncollectible accounts	$ 10,940	$ 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	26,957,354	19,376,773
Common stock, shares outstanding	26,957,354	19,376,773
Treasury stock, shares	3,112,840	3,112,840

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net Sales	$ 613,111	$ 706,603	$ 745,741
Cost of sales	457,430	483,582	517,172
Gross profit	155,681	223,021	228,569
Selling, general and administrative expenses	206,303	205,915	198,039
Goodwill and other intangibles impairment	13,536
Income (loss) from operations	(64,158)	17,106	30,530
Change in fair value of business combination liability			5,642
Income from joint ventures	105	889	2,761
Other income	342	305
Loss on extinguishment of convertible senior notes	(919)
Write-off of investment in DreamPlay, LLC	(7,000)
Interest income	37	51	62
Interest expense	(9,829)	(12,975)	(12,402)
Income (loss) before provision for income taxes	(81,422)	5,376	26,593
Provision for income taxes	1,606	4,127	3,423
Net income (loss)	(83,028)	1,249	23,170
Net income (loss) attributable to non-controlling interests	57	6	(84)
Net income (loss) attributable to JAKKS Pacific, Inc.	$ (83,085)	$ 1,243	$ 23,254
Basic earnings (loss) per share	$ (3.89)	$ 0.08	$ 1.20
Basic weighted number of shares	21,341	16,542	19,435
Diluted earnings (loss) per share	$ (3.89)	$ 0.07	$ 0.71
Diluted weighted number of shares	21,341	16,665	43,321

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net income (loss)	$ (83,028)	$ 1,249	$ 23,170
Other comprehensive income (loss):
Foreign currency translation adjustment	4,148	(7,156)	(3,216)
Comprehensive income (loss)	(78,880)	(5,907)	19,954
Less: Comprehensive income (loss) attributable to non-controlling interests	57	6	(84)
Comprehensive income (loss) attributable to JAKKS Pacific, Inc.	$ (78,937)	$ (5,913)	$ 20,038

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	JAKKS Pacific, Inc. Stockholders' Equity	Non- Controlling Interests
Beginning Balance (in shares) at Dec. 31, 2014		22,682
Beginning Balance at Dec. 31, 2014	$ 145,084	$ 22	$ (24,000)	$ 202,052	$ (26,645)	$ (6,835)	$ 144,594	$ 490
Restricted stock grants (in shares)		71
Restricted stock grants	1,562	$ 1		1,561			1,562
Retirement of restricted stock	(1)	$ (1)					(1)
Retirement of restricted stock (in shares)		(52)
Repurchase of common stock	(13,193)	$ (1)	(13,192)				(13,193)
Repurchase of common stock (in shares)		(1,547)
Retirement of treasury stock		$ (1)	8,870	(8,869)
Net income (loss)	23,170				23,254		23,254	(84)
Foreign currency translation adjustment	(3,216)					(3,216)	(3,216)
Ending Balance (in shares) at Dec. 31, 2015		21,154
Ending Balance at Dec. 31, 2015	153,406	$ 20	(28,322)	194,744	(3,391)	(10,051)	153,000	406
Contributions from non-controlling interests	500							500
Restricted stock grants (in shares)		65
Restricted stock grants	1,621	$ 1		1,620			1,621
Retirement of restricted stock (in shares)		(25)
Repurchase of common stock	(13,506)		(13,506)				(13,506)
Repurchase of common stock (in shares)		(1,766)
Repurchase of common stock for employee tax withholding	(1,462)			(1,462)			(1,462)
Repurchase of common stock for employee tax withholding (in shares)		(51)
Retirement of treasury stock		$ (2)	17,828	(17,826)
Excess tax benefit on vesting of restricted stock	548			548			548
Net income (loss)	1,249				1,243		1,243	6
Foreign currency translation adjustment	(7,156)					(7,156)	(7,156)
Ending Balance (in shares) at Dec. 31, 2016		19,377
Ending Balance at Dec. 31, 2016	135,200	$ 19	(24,000)	177,624	(2,148)	(17,207)	134,288	912
Restricted stock grants (in shares)		981
Restricted stock grants	3,112	$ 1		3,111			3,112
Retirement of restricted stock (in shares)		(9)
Shares issued in exchange for convertible notes	15,524	$ 3		15,521			15,524
Shares issued in exchange for convertible notes (in shares)		2,977
Repurchase of common stock for employee tax withholding	(79)			(79)			(79)
Repurchase of common stock for employee tax withholding (in shares)		(30)
Issuance of common stock to Hongkong Meisheng	19,311	$ 4		19,307			19,311
Issuance of common stock to Hongkong Meisheng (in shares)		3,661
Adjustment to additional paid in capital	325			325			325
Net income (loss)	(83,028)				(83,085)		(83,085)	57
Foreign currency translation adjustment	4,148					4,148	4,148
Ending Balance (in shares) at Dec. 31, 2017		26,957
Ending Balance at Dec. 31, 2017	$ 94,513	$ 27	$ (24,000)	$ 215,809	$ (85,233)	$ (13,059)	$ 93,544	$ 969

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net income (loss)	$ (83,028)	$ 1,249	$ 23,170
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Provision for doubtful accounts	11,803
Depreciation and amortization	21,003	22,944	18,860
Write-off and amortization of debt issuance costs	2,104	2,542	2,042
Share-based compensation expense	3,112	1,621	1,562
(Gain) loss on disposal of property and equipment	(71)	17	47
Intangibles impairment	5,248	0	0
Write-off of investment in DreamPlay, LLC	7,000
Goodwill impairment	8,288	0
Change in fair value of business combination liability			(5,642)
(Gain) loss on extinguishment of convertible senior notes	919
Income from joint ventures			(1,017)
Deferred income taxes	(1,251)	(259)	(329)
Change in fair value of convertible senior notes	308
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	19,339	(10,212)	71,129
Inventory	17,003	(14,891)	18,283
Income taxes receivable	(676)	22,804
Prepaid expenses and other assets	(2,149)	15,227	(7,513)
Accounts payable	(380)	10,558	(21,037)
Accrued expenses	3,500	(12,767)	(26,811)
Reserve for sales returns and allowances	1,198	(843)	(7,210)
Income taxes payable	(987)	(21,018)	(3,014)
Other liabilities	(467)	(151)	3,281
Total adjustments	94,422	15,474	42,631
Net cash provided by operating activities	11,394	16,723	65,801
Cash flows from investing activities
Purchases of property and equipment	(14,928)	(14,765)	(17,840)
Proceeds from sale of property and equipment	145
Distributions from joint venture			60
Cash paid for intangible assets		(300)
Sale of marketable securities			220
Change in other assets			(4,149)
Net cash used in investing activities	(14,783)	(15,065)	(21,709)
Cash flows from financing activities
Surrender of common stock	(79)	(1,462)	(1)
Repurchase of common stock		(13,506)	(13,193)
Repurchase of common stock for employee tax withholding	(79)	(1,462)	(1)
Net proceeds from credit facility borrowings		10,000
Repayment of credit facility borrowings	(5,000)
Credit facility costs			(188)
Repurchase of convertible senior notes	(35,614)	(8,035)
Proceeds from issuance of common shares of non-controlling interests		500
Proceeds from issuance of common stock	19,311
Excess tax benefit from share-based compensation		548
Net cash used in financing activities	(21,382)	(11,955)	(13,382)
Net increase (decrease) in cash and cash equivalents	(24,771)	(10,297)	30,710
Effect of foreign currency translation	3,684	(6,167)	293
Cash and cash equivalents, beginning of year	86,064	102,528	71,525
Cash and cash equivalents, end of year	64,977	86,064	102,528
Cash paid during the period for:
Interest	8,778	9,855	10,198
Income taxes	4,076	2,165	$ 7,832
4.25% Convertible Senior Notes (due 2018)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
(Gain) loss on extinguishment of convertible senior notes	497	$ (98)
Cash flows from financing activities
Repurchase of convertible senior notes	$ (35,600)

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Summary of Significant Accounting Policies

Note 2—Summary of Significant Accounting Policies

Principles of consolidation

These consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries, and its majority owned joint venture. All intercompany transactions have been eliminated.

The Company entered into a joint venture with Meisheng Culture & Creative Corp., 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.

Cash and cash equivalents

The Company considers all highly liquid investments with an original maturity of three months or less, when acquired, to be cash equivalents. The Company maintains its cash in bank deposits which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts. The Company believes it is not exposed to any significant credit risk of cash and cash equivalents.

Accounts Receivable and Allowance for Doubtful Accounts

Credit is granted to customers on an unsecured basis. Credit limits and payment terms are established based on extensive evaluations made on an ongoing basis throughout the fiscal year of the financial performance, cash generation, financing availability, and liquidity status of each customer. Customers are reviewed at least annually, with more frequent reviews performed as necessary, depending upon the customer’s financial condition and the level of credit being extended. For customers who are experiencing financial difficulties, management performs additional financial analyses before shipping to those customers on credit. The Company uses a variety of financial arrangements to ensure collectability of accounts receivable of customers deemed to be a credit risk, including requiring letters of credit, purchasing various forms of credit insurance with unrelated third parties, or requiring cash in advance of shipment.

The Company records an allowance for doubtful accounts based upon management’s assessment of the business environment, customers’ financial condition, historical collection experience, accounts receivable aging, customer disputes and the collectability of specific customer accounts.

Use of estimates

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the dates of the consolidated financial statements, and the reported amounts of revenue and expenses during the reporting periods. Actual future results could differ from those estimates.

Revenue recognition

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.

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 the sale.

Fair value measurements

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining fair value, the Company uses various methods including market, income and cost approaches. Based upon these approaches, the Company often utilizes certain assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and/or the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market-corroborated, or unobservable inputs. The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. Based upon observable inputs used in the valuation techniques, the Company is required to provide information according to the fair value hierarchy. The fair value hierarchy ranks the quality and reliability of the information used to determine fair values into three broad levels as follows:

Level 1:	Valuations for assets and liabilities traded in active markets from readily available pricing sources for market transactions involving identical assets or liabilities.
Level 2:	Valuations for assets and liabilities traded in less active dealer or broker markets. Valuations are obtained from third-party pricing services for identical or similar assets or liabilities.
Level 3:	Valuations incorporate certain assumptions and projections in determining the fair value assigned to such assets or liabilities.

In instances where the determination of the fair value measurement is based upon inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based upon the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability.

The following table summarizes the Company’s financial assets measured at fair value on a recurring basis as of December 31 (in thousands):

				Fair Value Measurements
	Carrying Amount as of			As of December 31, 2016
	December 31, 2016			Level 1			Level 2			Level 3

Cash equivalents		$	15,312		$	15,312		$	—		$	—

				Fair Value Measurements
	Carrying Amount as of			As of December 31, 2017
	December 31, 2017			Level 1			Level 2			Level 3

Cash equivalents		$	13,718		$	13,718		$	—		$	—
3.25% Convertible senior notes due in 2020		$	22,469		$	—		$	—		$	22,469

The following table provides a reconciliation of the beginning and ending balances of assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) (in thousands):

	2017
Balance at January 1, 2017	$	—
Issuance of 3.25% Convertible Senior Notes due in 2020		22,161
Change in fair value		308
Balance at December 31, 2017	$	22,469

The Company’s accounts receivable, accounts payable and accrued expenses represent financial instruments. The carrying value of these financial instruments is a reasonable approximation of fair value.

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 (“2018 Notes”), to exchange and 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. These notes are hereafter referred to as the “3.25% Convertible Senior Notes due in 2020” or “3.25% 2020 Notes.” After execution of a definitive agreement 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. The principal balance of the remaining 2018 Notes amounted to approximately $21.2 million. In connection with the transaction, the Company elected the fair value option of measurement for the 3.25% 2020 Notes under ASC 815 Derivatives and Hedging. As a result, these notes are re-measured each reporting period using Level 3 inputs (Monte Carlo simulation model and inputs for stock price, risk-free rate and volatility), with changes in fair value reflected in current period earnings in our consolidated statements of operations. At December 31, 2017 the 3.25% 2020 Notes had a fair value of $22.5 million.

The fair value of the remaining 4.25% convertible senior notes payable due 2018 as of December 31, 2016 and 2017 was $18.9 million and $20.5 million respectively, based upon the most recent quoted market prices, and the fair value of the 4.875% convertible senior notes payable due 2020 as of December 31, 2016 and 2017 was $89.3 million and $89.7 million, respectively, based upon the most recent quoted market prices. The fair values of the convertible senior notes are considered to be Level 3 measurements on the fair value hierarchy.

For the years ended December 31, 2016 and 2017, there was no impairment to the value of the Company’s non-financial assets.

Inventory

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

	December 31,
	2016		2017
Raw materials	$	5,204	$	3,265
Finished goods		70,231		55,167
	$	75,435	$	58,432

During the first quarter of 2017, the Company adopted Accounting Standards Update (“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.

Property and equipment

Property and equipment are stated at cost and are being depreciated using the straight-line method over their estimated useful lives as follows:

Office equipment	5 years
Automobiles	5 years
Furniture and fixtures	5 - 7 years
Leasehold improvements	Shorter of length of lease or 10 years

During interim reporting periods, the Company uses the usage method as its depreciation methodology for molds and tools used in the manufacturing of its products, which is more closely correlated to the production of goods as it follows the seasonality of sales. The Company believes that the usage method more accurately matches costs with revenues. From a full-year perspective, the depreciation methodology follows the straight-line method, based on the estimated useful life of molds and tools of three years. Estimated useful lives are periodically reviewed and, where appropriate, changes are made prospectively. The carrying value of property and equipment is reviewed when events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. No impairment charges were recorded for the years ended December 31, 2015, 2016 and 2017.

For the years ended December 31, 2015, 2016 and 2017, the Company’s aggregate depreciation expense related to property and equipment was $10.9 million, $13.9 million and $13.0 million, respectively.

Other Comprehensive Income (Loss)

Other comprehensive income (loss) includes all changes in equity from non-owner sources. The Company accounts for other comprehensive income in accordance with Accounting Standards Codification (“ASC”) ASC 220, “Comprehensive Income.” All the activity in other comprehensive income (loss) and all amounts in accumulated other comprehensive income (loss) relate to foreign currency translation adjustments.

Advertising

Production costs of commercials and programming are charged to operations in the period during which the production is first aired. The costs of other advertising, promotion and marketing programs are charged to operations in the period incurred. Advertising expense for the years ended December 31, 2015, 2016 and 2017, was approximately $15.8 million, $20.1 million and $10.8 million, respectively.

The Company also participates in cooperative advertising arrangements with certain customers, whereby it allows a discount from invoiced product amounts in exchange for customer purchased advertising that features the Company’s products. Typically, these discounts range from 2% 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.

Income taxes

The Company does not file a consolidated return with its foreign subsidiaries. The Company files federal and state returns and its foreign subsidiaries file returns in their respective jurisdictions. Deferred taxes are provided on an asset and liability method whereby deferred tax assets are recognized as deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

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

Foreign Currency Translation Exposure

The Company’s reporting currency is the U.S. dollar. The translation of its net investment in subsidiaries with non-U.S. dollar functional currencies subjects the Company to currency exchange rate fluctuations in its results of operations and financial position. Assets and liabilities of subsidiaries with non-U.S. dollar functional currencies are translated into U.S. dollars at year-end exchange rates. Income, expense and cash flow items are translated at average exchange rates prevailing during the year. The resulting currency translation adjustments are recorded as a component of accumulated other comprehensive loss/gain within stockholders’ equity. The Company’s primary currency translation exposures in 2015, 2016 and 2017 were related to its net investment in entities having functional currencies denominated in the Hong Kong dollar, British pound, Canadian dollar, Chinese yuan, Mexican peso and the Euro.

Foreign Currency Transaction Exposure

Currency exchange rate fluctuations may impact the Company’s results of operations and cash flows. The Company’s currency transaction exposures include gains and losses realized on unhedged inventory purchases and unhedged receivables and payables balances that are denominated in a currency other than the applicable functional currency. Gains and losses on unhedged inventory purchases and other transactions associated with operating activities are recorded in the components of operating income in the consolidated statement of operations.

Accounting for the impairment of finite-lived tangible and intangible assets

Long-lived assets with finite lives, which include property and equipment and intangible assets other than goodwill, are evaluated for impairment when events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable through the estimated undiscounted future cash flows from the use of these assets. When any such impairment exists, the related assets will be written down to fair value. Finite-lived intangible assets consist primarily of product technology rights, acquired backlog, customer relationships, product lines and license agreements. These intangible assets are amortized over the estimated economic lives of the related assets. There were no impairments for years ended December 31, 2015 and 2016. In 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.

Goodwill and other indefinite-lived intangible assets

Goodwill and indefinite-lived intangible assets are not amortized, but are tested for impairment at least annually at the reporting unit level and asset level, respectively. Losses in value are recorded when material impairment has occurred in the underlying assets or when the benefits of the identified intangible assets are realized. Indefinite-lived intangible assets other than goodwill consist of trademarks.

The carrying value of goodwill and trademarks are based upon cost, which is subject to management’s current assessment of fair value. Management evaluates fair value recoverability using both objective and subjective factors. Objective factors include cash flows and analysis of recent sales and earnings trends. Subjective factors include management’s best estimates of projected future earnings and competitive analysis and the Company’s strategic focus.

For the years ended December 31, 2015 and 2016, there was no impairment to the value of the Company's goodwill or trademarks. In the third quarter of 2017, the Company determined that the fair values of its reporting units should be retested for potential impairment. Based on the retesting performed with the assistance of 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.

Share-based Compensation

The Company measures all employee stock-based compensation awards using a fair value method and records such expense in its consolidated financial statements. The Company recorded $1.6 million, $1.6 million and $3.1 million of restricted stock expense in 2015, 2016 and 2017, respectively. See Note 17 for further details relating to share based compensation.

Earnings per share

The following table is a reconciliation of the weighted-average shares used in the computation of basic and diluted earnings per share (“EPS”) for the periods presented (in thousands, except per share data):

	2015
			Weighted
			Average
	Income		Shares		Per Share
Basic EPS
Income available to common stockholders	$	23,254		19,435	$	1.20
Effect of dilutive securities:
Assumed conversion of convertible senior notes		7,385		23,369
Options and warrants		—		—
Unvested performance stock grants		—		347
Unvested restricted stock grants		—		170
Diluted EPS
Income available to common stockholders plus assumed exercises and conversion	$	30,639		43,321	$	0.71

	2016
			Weighted
			Average
	Income		Shares		Per Share
Basic EPS
Income available to common stockholders	$	1,243		16,542	$	0.08
Effect of dilutive securities:
Assumed conversion of convertible senior notes		—		—
Options and warrants		—		—
Unvested performance stock grants		—		—
Unvested restricted stock grants		—		123
Diluted EPS
Income available to common stockholders plus assumed exercises and conversion	$	1,243		16,665	$	0.07

	2017
				Weighted
				Average
	Loss			Shares		Per Share
Basic EPS
Loss attributable to common stockholders	$	(83,085	)		21,341	$	(3.89	)
Effect of dilutive securities:
Assumed conversion of convertible senior notes		—			—
Options and warrants		—			—
Unvested performance stock grants		—			—
Unvested restricted stock grants		—			—
Diluted EPS
Loss attributable to common stockholders plus assumed exercises and conversion	$	(83,085	)		21,341	$	(3.89	)

Basic earnings per share is calculated using the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated using the weighted average number of common shares and common share equivalents outstanding during the period (which consist of warrants, options and convertible debt to the extent they are dilutive). For the years ended December 31, 2015, 2016 and 2017, the convertible senior notes interest and related common share equivalent of nil, 23,004,916 and 18,272,906, respectively, were excluded from the diluted earnings per share calculation because they were anti-dilutive. Potentially dilutive stock options and warrants of 1,518,596, 1,500,000 and 1,062,500 for the years ended December 31, 2015, 2016 and 2017, respectively, were excluded from the computation of diluted earnings per share since they would have been anti-dilutive. Potentially dilutive restricted stock of nil for each of the years ended December 31, 2015, 2016 and 2017 were excluded from the computation of diluted earnings per share since they would have been anti-dilutive.

The Company is also party to a prepaid forward contract to purchase 3,112,840 shares of its common stock that are to be delivered over a settlement period in 2020. The number of shares to be delivered under the prepaid forward contract has been removed from the weighted-average basic and diluted shares outstanding. Any dividends declared and paid on the shares underlying the forward contract are to be reverted back to the Company based on the contractual terms of the forward contract.

Debt with Conversion and Other Options

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 the Company’s 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 2017, the Company exchanged and retired an aggregate of $51.1 million principal amount of the 2018 Notes at par for $35.6 million in cash and approximately 3.0 million shares of its common stock, reducing the principal balance of the remaining 2018 Notes to approximately $21.2 million. In addition, $21.5 million principal amount of the 2018 Notes were exchanged and their maturity extended to November 1, 2020 along with a reduction in the interest rate to 3.25% per annum if paid in cash and a reduction in the conversion price to $3.05 per share (the “3.25% 2020 Notes”).

In June 2014, the Company sold an aggregate of $115.0 million principal amount of 4.875% convertible senior notes due 2020 (the “2020 Notes”). The 2020 Notes are senior unsecured obligations of the Company paying interest semi-annually in arrears on June 1 and December 1 of each year at a rate of 4.875% per annum and will mature on June 1, 2020. The initial and still current conversion rate for the 2020 Notes is 103.7613 shares of 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). The Company received net proceeds of approximately $110.4 million from the offering of which $24.0 million was used to repurchase 3.1 million shares of the Company’s common stock under a prepaid forward purchase contract. In January 2016, the Company repurchased and retired an aggregate of $2.0 million principal amount of the 2020 Notes.

In June 2014, the Company effectively repurchased 3,112,840 shares of its common stock at an average cost of $7.71 per share for an aggregate amount of $24.0 million pursuant to a prepaid forward share repurchase agreement entered into with Merrill Lynch International (“ML”). These repurchased shares are treated as retired for basic and diluted EPS purposes although they remain legally outstanding. The Company reflects the aggregate purchase price of its common shares repurchased as a reduction to stockholders’ equity allocated to treasury stock. Any dividends declared and paid on the shares underlying the forward contract are to be reverted back to the Company based on the contractual terms of the forward contract.

Reclassifications

Certain reclassifications were made to the prior year consolidated financial statements to conform to current year presentation.

Recent Accounting Pronouncements

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, (Topic 605), 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 modified retrospective approach with the cumulative effect of these standards recognized at the date of the adoption.

The Company’s approach to analyze the impact of the standard on its revenue contracts included 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 its existing accounting policies to identify differences. The Company will adopt the requirements of the new standard on January 1, 2018 using the modified retrospective approach.

The Company identified the same performance obligation (sale of our products) under Topic 606 as compared with deliverables and separate units of account previously identified under Topic 605.

The Company does offer certain types of variable consideration to customers such as discounts, pricing allowances and collaborative marketing arrangements. The standard requires us to estimate these amounts. The Company anticipates that the timing and measurement of revenue will be consistent with its current revenue recognition although the approach to revenue recognition will now be based on the transfer of control. As a result, there will be no impact to the Company’s consolidated financial statements on the adoption of the new standard as of January 1, 2018.

The Company established new key controls within its financial reporting infrastructure specific to its adoption of ASC 606. Furthermore, additional disclosures will be required to enable users to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. Beginning in the first quarter of 2018, additional disclosures will include, but are not limited to, significant judgments and practical expedients elected in the adoption of Topic 606.

In January 2016, the FASB issued ASU 2016-01, “Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities” (“ASU 2016-01”). 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 adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.

In February 2016, the FASB issued Accounting Standards Update 2016-02, “Leases” (“ASU 2016-02”). ASU 2016-02 establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is currently evaluating the impact of the pending adoption of this new standard on its 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 reduces the complexity in the accounting standards by allowing the recognition of current and deferred income taxes for an intra-entity asset transfer, other than inventory, when the transfer occurs. Historically, recognition of the income tax consequence was not recognized until the asset was sold to an outside party. This ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Early adoption is permitted. The adoption of this standard is not expected to have a material impact on the Company’s 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. The adoption of this standard does not have an impact on the Company’s consolidated financial statements.

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 adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.

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

12 Months Ended

Dec. 31, 2017

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

Note 3—Business Segments, Geographic Data, Sales by Product Group and Major Customers

The Company is a worldwide producer and marketer of children’s toys and other consumer products, principally engaged in the design, development, production, marketing and distribution of its diverse portfolio of products. The Company 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, and kids’ indoor and outdoor furniture, 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 as of December 31, 2016 and 2017 and for the three years in the period ended December 31, 2017 are as follows (in thousands):

	Years Ended December 31,
	2015		2016		2017
Net Sales
U.S. and Canada	$	478,728	$	478,595	$	406,411
International		169,826		131,229		107,231
Halloween		97,187		96,779		99,469
	$	745,741	$	706,603	$	613,111

	Years Ended December 31,
	2015			2016			2017
Income (Loss) from Operations
U.S. and Canada	$	17,562		$	17,434		$	(35,720	)
International		16,249			4,360			(13,184	)
Halloween		(3,281	)		(4,688	)		(15,254	)
	$	30,530		$	17,106		$	(64,158	)

	Years Ended December 31,
	2015		2016		2017
Depreciation and Amortization Expense
U.S. and Canada	$	13,023	$	16,817	$	15,286
International		4,439		4,549		4,079
Halloween		1,398		1,578		1,638
	$	18,860	$	22,944	$	21,003

	December 31,
	2016		2017
Assets
U.S. and Canada	$	306,895	$	229,505
International		119,560		106,255
Halloween		37,848		34,589
	$	464,303	$	370,349

Information regarding the Company’s operations in different geographical areas is presented below on the basis the Company uses to manage its business. Net revenues are categorized based upon location of the customer, while long-lived assets are categorized based upon the location of the Company’s assets. Tools, dies and molds represent a substantial portion of the long-lived assets included in the United States with a net book value of $15.7 million in 2016 and $17.0 million in 2017 and substantially all of these assets are located in China. The following tables present information about the Company by geographic area as of December 31, 2016 and 2017 and for each of the three years in the period ended December 31, 2017 (in thousands):

	December 31,
	2016		2017
Long-lived Assets
China	$	15,710	$	17,194
United States		6,587		5,755
Hong Kong		544		278
	$	22,841	$	23,227

	Years Ended December 31,
	2015		2016		2017
Net Sales by Customer Area
United States	$	542,101	$	544,096	$	479,133
Europe		117,313		92,811		71,094
Canada		32,587		26,947		21,882
Hong Kong		1,675		2,012		1,064
Other		52,065		40,737		39,938
	$	745,741	$	706,603	$	613,111

Major Customers

Net sales to major customers were as follows (in thousands, except for percentages):

	2015					2016					2017
			Percentage of					Percentage of					Percentage of
	Amount		Net Sales			Amount		Net Sales			Amount		Net Sales
Wal-Mart	$	180,758		24.3	%	$	186,894		26.5	%	$	156,436		25.5	%
Target		96,850		13.0			110,233		15.6			108,799		17.8
Toys 'R' Us		96,446		12.9			90,568		12.8			69,508		11.3
	$	374,054		50.2	%	$	387,695		54.9	%	$	334,743		54.6	%

No other customer accounted for more than 10% of the Company’s total net sales.

As of December 31, 2016 and 2017, the Toys “R” Us, Inc. (“TRU”) consolidated accounts receivable balance represented 23.5% and 26.4%, respectively, of the Company’s gross accounts receivable. When combined with Wal-Mart and Target, the Company’s other two most significant customers, these customers represent 59.6% and 60.6%, respectively, of gross accounts receivable at December 31, 2016 and 2017.

On September 18, 2017, TRU and 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. The Canadian subsidiary also began parallel proceedings under the Companies’ Creditors Arrangement Act (“CCAA”) in Canada. As a result, the Company has reserved $8.9 million of the TRU pre-petition consolidated accounts receivable balance of $22.8 million resulting in a net pre-petition consolidated accounts receivable balance of $13.9 million as of December 31, 2017. The unreserved amount includes $2.9 million and the Company can assert a priority claim under section 503(b)(9) of the Bankruptcy Code for this amount. The balance of the unreserved amount has been submitted to the Company’s insurance carrier and is expected to be recovered.

On September 20, 2017, TRU received interim approval to access up to $2.2 billion in debtor-in-possession financing and on September 22, 2017 TRU closed on $3.1 billion of debtor-in-possession financing to support its ongoing liquidity needs. Accordingly, the Company resumed shipping to TRU for the 2017 holiday season resulting in post-petition consolidated accounts receivable balance with TRU at December 31, 2017 of $18.6 million, with no related amount reserved. Subsequent to the year ended December 31, 2017, the Company has collected $14.1 million (unaudited) of the TRU post-petition consolidated accounts receivable balance outstanding as of December 31, 2017 resulting in a remaining balance of $4.5 million (unaudited) as of March 15, 2018.

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 (see Note 22).

Joint Ventures

12 Months Ended

Dec. 31, 2017

Joint Ventures

Note 4—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 completed and delivered 65 episodes of the show, which began airing in February 2012, and has since ceased production of the television show. For the years ended December 31, 2015, 2016 and 2017, the Company recognized income from the joint venture of $0.1 million, $0.7 million and nil, respectively.

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

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 arrange for the provision of 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 third quarter of 2017. 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.

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. NantWorks has the right to repurchase the Company’s interest for $7.0 million, but the Company does not anticipate that NantWorks will do so. As of September 30, 2017, the Company determined the value of this investment will not be realized and that full impairment of the value had 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 Culture & Creative Corp., 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 from the joint venture for the year ended December 31, 2016 and 2017 was income of $6,000 and $57,000, 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 year ended December 31, 2017 was nil. As of April 27, 2017, Hong Kong Meisheng Cultural Company Limited beneficially owns more than 10% of the Company’s outstanding common stock.

Goodwill

12 Months Ended

Dec. 31, 2017

Goodwill

Note 6—Goodwill

The changes in the carrying amount of goodwill by reporting unit for the years ended December 31, 2016 and 2017 are as follows (in thousands):

	U.S. and Canada			International			Halloween			Total
Balance, January 1, 2016:
Goodwill	$	30,218		$	11,717		$	2,264		$	44,199
Adjustments to goodwill for foreign currency translation		(678	)		(262	)		(51	)		(991	)
Balance December 31, 2016:		29,540			11,455			2,213			43,208
Adjustments to goodwill for foreign currency translation		317			125			22			464
Impairment		(6,053	)		—			(2,235	)		(8,288	)
Balance December 31, 2017:	$	23,804		$	11,580		$	—		$	35,384

The Company assesses goodwill and indefinite-lived intangible assets for impairment on an annual basis by reviewing relevant qualitative and quantitative factors. More frequent evaluations may be required if the Company experiences changes in its business climate or as a result of other triggering events that take place. If carrying value exceeds fair value, a possible impairment exists and further evaluation is performed.

The Company performed its annual assessment for impairment on goodwill as of our annual testing date being April 1, 2017. In performing its assessment for goodwill impairment, the Company prepared a Step 1 quantitative test and determined there was no impairment to goodwill as of April 1, 2017. The valuation of goodwill involves a high degree of judgment and uncertainty related to key assumptions. Due to the subjective nature of the impairment analysis, significant changes in the assumptions used to develop the estimate could materially affect the conclusion regarding the future cash flows necessary to support the valuation of goodwill.

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 on an interim basis, if certain events or circumstances indicate that an impairment loss may have been incurred. 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, 2017 assessment, the Company determined that the fair values of its reporting units should be retested for potential impairment. Based on the retesting performed with the assistance of 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 third quarter of the year ending December 31, 2017. No impairment was recorded during the year ended December 31, 2016.

Intangible Assets

12 Months Ended

Dec. 31, 2017

Intangible Assets

Note 7—Intangible Assets

Intangible assets consist primarily of licenses, product lines, customer relationships and trademarks. Amortized intangible assets are included in intangibles in the accompanying balance sheets. Trademarks are disclosed separately in the accompanying balance sheets. Intangible assets are as follows (in thousands, except for weighted useful lives):

		December 31, 2016							December 31, 2017
	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	$	(17,248	)	$	2,882	$	20,130	$	(18,620	)	$	1,510
Product lines	5.07		50,093		(20,634	)		29,459		33,858		(13,178	)		20,680
Customer relationships	4.90		3,152		(2,755	)		397		3,152		(3,152	)		―
Trade names	5.00		3,000		(2,650	)		350		3,000		(3,000	)		―
Non-compete/ Employment contracts	5.00		200		(177	)		23		200		(200	)		―
Total amortized intangible assets		$	76,575	$	(43,464	)	$	33,111	$	60,340	$	(38,150	)	$	22,190
Unamortized Intangible Assets:
Trademarks		$	2,608	$	―		$	2,608	$	300	$	―		$	300

In 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.

For the years ended December 31, 2015, 2016 and 2017, the Company’s aggregate amortization expense related to intangible assets was $8.0 million, $8.8 million and $8.0 million, respectively. The Company currently estimates continuing future amortization expense to be approximately (in thousands):

2018	$	4,261
2019		3,327
2020		3,053
2021		3,053
2022		3,053
Thereafter		5,443
	$	22,190

Related Party Transactions

12 Months Ended

Dec. 31, 2017

Related Party Transactions

Note 10—Related Party Transactions

A director of the Company is a partner in a law firm that acts as counsel to the Company. The Company incurred legal fees and expenses to the law firm in the amount of approximately $3.1 million in 2015, $3.2 million in 2016 and $2.2 million in 2017. As of December 31, 2016 and 2017, legal fees and reimbursable expenses of $1.6 million and $0.5 million, respectively, were payable to this law firm.

The owner of NantWorks, the Company’s DreamPlay Toys joint venture partner, beneficially owns 8.9% of the Company’s outstanding common stock. Pursuant to the joint venture agreements, the Company is obligated to pay NantWorks a preferred return on joint venture sales.

For the years ended December 31, 2015, 2016 and 2017, preferred returns of $0.7 million, nil and nil, respectively, were earned and payable to NantWorks. Pursuant to the amended Toy Services Agreement, NantWorks is entitled to receive a renewal fee in the amount $1.2 million payable in installments of $0.8 million paid on the effective date of the renewal in 2015 and $0.2 million on or before each of August 1, 2016 and 2017. As of December 31, 2016 and 2017, the Company has a receivable from NantWorks in the amount of $0.6 million and nil, respectively. In addition, the Company previously leased office space from NantWorks. Rent expense, including common area maintenance and parking, for the years ended December 31, 2015, 2016 and 2017 was $0.1 million, nil and nil, respectively.

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 year 2016 and 2017 was $6,000 and 57,000, respectively.

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.

A director of the Company is a portfolio manager at Oasis Management. 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 exchange and extend the maturity date of these notes to November 1, 2020. The transaction closed on November 7, 2017 (see Note 12).

Credit Facility

12 Months Ended

Dec. 31, 2017

Credit Facility

Note 11—Credit Facility

In March 2014, the Company and its domestic subsidiaries entered into a secured credit facility with General Electric Capital Corporation (“GECC”). The loan agreement, as amended and subsequently assigned to Wells Fargo Bank, N.A. pursuant to its acquisition of GECC, provides for a $75.0 million revolving credit facility subject to availability based on prescribed advance rates on certain accounts receivable and inventory (the “WF Loan Agreement”). The amounts outstanding under the credit facility are payable in full upon maturity of the facility on March 27, 2019, and the credit facility is secured by a security interest in favor of the lender covering a substantial amount of the assets of the Company. As of December 31, 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. As of December 31, 2017, the amount of outstanding borrowings was $5.0 million and outstanding stand-by letters of credit totaled $20.0 million; the total excess borrowing capacity was $14.1 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 December 31, 2016 and 2017, the Company was in compliance with the financial covenants under the WF Loan Agreement.

The Company may borrow funds at LIBOR or at a base rate, plus applicable margins of 225 basis point spread over LIBOR and 125 basis point spread on base rate loans. In addition to standard fees, the facility has an unused credit line fee, which ranges from 25 to 50 basis points. As of December 31, 2016 and 2017, the weighted average interest rate on the credit facility was approximately 2.45% and 3.79%, 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

12 Months Ended

Dec. 31, 2017

Convertible Senior Notes

Note 12—Convertible Senior Notes

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

	December 31, 2016						December 31, 2017
	Principal/		Debt				Principal/		Debt
	Fair Value		Issuance		Net		Fair Value		Issuance		Net
	Amount		Costs		Amount		Amount		Costs		Amount
3.25% convertible senior notes (due 2020) *	$	―	$	―	$	―	$	22,469	$	―	$	22,469
4.25% convertible senior notes (due 2018)		93,865		1,098		92,767		21,178		103		21,075
4.875% convertible senior notes (due 2020)		113,000		2,760		110,240		113,000		1,972		111,028
Total convertible senior notes, net of debt issuance costs	$	206,865	$	3,858	$	203,007	$	156,647	$	2,075	$	154,572

* The amount presented for the 3.25% 2020 convertible senior notes within the table represents the fair value as of December 31, 2017. The principal amount of these notes is $21.5 million.

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 the Company’s 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. In connection with this transaction, the Company recognized a loss on extinguishment of the debt of approximately $0.6 million. Further, the Company elected to measure and present the new debt held by Oasis at fair value using Level 3 inputs (see Note 2) and as a result, recognized a loss of $0.3 million related to changes in the fair value of the 3.25% 2020 Notes. At December 31, 2017, the 3.25% 2020 Notes had a fair value of $22.5 million.

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.

Key components of the 4.25% convertible senior notes due 2018 consist of the following (in thousands):

	Years Ended December 31,
	2015		2016		2017
Contractual interest expense on the coupon	$	4,250	$	4,191	$	2,184
Amortization of debt discount and debt issuance costs recognized as interest expense		836		1,172		844
	$	5,086	$	5,363	$	3,028

Key components of the 3.25% convertible senior notes due 2020 consist of the following (in thousands):

	Years Ended December 31,
	2015		2016		2017
Contractual interest expense	$	―	$	―	$	103
Amortization of debt issuance costs recognized as interest expense		―		―		―
	$	―	$	―	$	103

Key components of the 4.875% convertible senior notes due 2020 consist of the following (in thousands):

	Years Ended December 31,
	2015		2016		2017
Contractual interest expense	$	5,606	$	5,508	$	5,509
Amortization of debt issuance costs recognized as interest expense		811		804		789
	$	6,417	$	6,312	$	6,298

Income Taxes

12 Months Ended

Dec. 31, 2017

Income Taxes

Note 13—Income Taxes

The Company does not file a consolidated return with its foreign subsidiaries. The Company files federal and state returns and its foreign subsidiaries file returns in their respective jurisdiction.

For the years ended 2015, 2016 and 2017, the provision for income taxes, which included federal, state and foreign income taxes, was an expense of $3.4 million, $4.1 million, and $1.6 million reflecting effective tax provision rates of 12.9%, 76.8%, and (2.0%) respectively.

For the years ended 2015 and 2016, provision for income taxes includes federal, state and foreign income taxes at effective tax rates of 12.9% and 76.8%. Exclusive of discrete items, the effective tax provision rate would be 9.5% in 2015 and 79.2% in 2016. The increase in the effective rate absent discrete items was primarily due to the foreign deemed dividend. The rate exclusive of discrete items can be materially impacted by the proportion of Hong Kong earnings to consolidated earnings.

The 2017 tax expense of $1.6 million included a discrete tax benefit of $0.1 million primarily comprised of the US federal transition tax, return to provision and uncertain tax position adjustments. Absent these discrete tax expenses, the Company’s effective tax rate for 2017 was (2.8%), primarily due to various state taxes and taxes on foreign income.

For years ended 2016 and 2017, the Company had net deferred tax liabilities of approximately $2.0 million and $0.8 million, respectively, primarily related to foreign jurisdictions.

Provision for income taxes reflected in the accompanying consolidated statements of operations are comprised of the following (in thousands):

	2015			2016			2017
Federal	$	—		$	1,549		$	550
State and local		708			652			51
Foreign		3,044			1,637			2,256
Total Current		3,752			3,838			2,857
APIC		—			548			—
Deferred		(329	)		(259	)		(1,251	)
Total	$	3,423		$	4,127		$	1,606

The components of deferred tax assets/(liabilities) are as follows (in thousands):

	2016			2017
Net deferred tax assets/(liabilities):
Reserve for sales allowances and possible losses	$	801		$	611
Accrued expenses		1,739			1,375
Prepaid royalties		16,806			13,631
Accrued royalties		2,638			1,864
Inventory		3,506			6,146
State income taxes		98			26
Property and equipment		4,997			4,257
Original issue discount interest		(6,945	)		(2,131	)
Goodwill and intangibles		29,378			15,782
Share based compensation		1,607			578
Undistributed foreign earnings		(48,731	)		(2,524	)
Federal and state net operating loss carryforwards		22,755			14,091
Credit carryforwards		21,097			35,195
Other		(2,495	)		22
Gross		47,251			88,923
Valuation allowance		(49,285	)		(89,706	)
Total net deferred tax liabilities	$	(2,034	)	$	(783	)

The U.S. Tax Cuts and Jobs Act (the Act) was signed into law on December 22, 2017 and introduces significant changes to the Internal Revenue Code. Effective for tax years beginning after December 31, 2017, the Act reduces the U.S. statutory tax rate from 35% to 21% and creates new taxes on certain foreign-sourced earnings and related-party payments, which are referred to as the global intangible low-taxed income and the base erosion and anti-abuse tax, respectively. In addition, the Act includes a one-time transition tax as of December 31, 2017 on accumulated foreign subsidiary earnings that were previously tax deferred.

Due to the timing of the enactment and the complexity involved in applying the provisions of the Act, the SEC issued guidance on December 22, 2017 to address the application of US GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed in reasonable detail to complete the accounting for certain income tax effects of the Act. In accordance with this guidance, we have made reasonable estimates below of the effects of the Act and recorded provisional amounts in our financial statements as of December 31, 2017. For the items for which we determined a reasonable estimate, we recognized a provisional amount of $34.3 million, which is included as a component of income tax expense from continuing operations and partially reduced by fully-valued tax attribute carryforwards. As we collect and prepare necessary data, and interpret the Act and any additional guidance issued by the U.S. Treasury Department, the IRS, and other standard-setting bodies, we may make adjustments to the provisional amounts. Those adjustments may materially impact our provision for income taxes and effective tax rate in the period in which the adjustments are made. The accounting for the tax effects of the Act will be completed in 2018.

Provisional amounts for the following income tax effects of the Tax Act have been recorded as of December 31, 2017 and are subject to change during 2018.

The Act requires the Company to pay U.S. income taxes on accumulated foreign subsidiary earnings not previously subject to U.S. income tax at a rate of 15.5% to the extent of foreign cash and certain other net current assets and 8% on the remaining earnings. Given that the transition tax analysis requires significant data from our foreign subsidiaries that is not regularly collected or analyzed, we recorded a provisional amount for the one-time transitional tax liability for our foreign subsidiaries of approximately $35.1 million, which does not entirely impact income tax expense for 2017 since the Company has reflected the transition tax liability as a partial reduction to existing fully-valued tax attribute carryforwards. Additional work is necessary for a more detailed analysis of the Company’s deferred tax assets and liabilities and its historical foreign earnings as well as potential correlative adjustments. Any subsequent adjustment to the amount will be recorded in the quarter of 2018 when the analysis is complete, but is not anticipated to significantly impact tax expense due to the existence of the aforementioned fully-valued tax attribute carryforwards.

The Act reduces the U.S. statutory tax rate from 35% to 21% for tax years after December 31, 2017. Accordingly, we have re-measured our deferred taxes as of December 31, 2017 to reflect the reduced rate that will apply in future periods when these deferred taxes are settled or realized. The provisional amount related to the re-measurement was which was fully offset by a concurrent change in the valuation allowance, resulting in no tax expense impact. Although the tax rate reduction is known, we have not collected the necessary data to complete our analysis of the effect of the Act on the underlying deferred taxes and as such, the amounts recorded as of December 31, 2017 are provisional. The Act repeals the Alternative Minimum Tax (AMT) for tax years beginning after 2017. However, AMT credits are fully refundable by tax years beginning after 2021. We have $0.8 million of deferred tax assets related to the AMT credit carryforwards. Given that these credits are now fully realizable, we have released the corresponding valuation allowance against these deferred tax assets and recognized the income tax benefit. We will continue to classify AMT credits along with our other deferred tax assets.

The Act includes new anti-deferral, anti-base erosion, and base broadening provisions. Given the complexity of these provisions, we are still evaluating the effects and impact of these provisions.

Provision for income taxes varies from the U.S. federal statutory rate. The following reconciliation shows the significant differences in the tax at statutory and effective rates:

	2015			2016			2017
Federal income tax expense		35.0	%		35.0	%		35.0	%
State income tax expense, net of federal tax effect		1.0			(3.6	)		5.0
Effect of differences in U.S. and foreign statutory rates		(9.4	)		(53.7	)		1.9
Uncertain tax positions		0.3			3.4			―
Earn-out adjustments		(7.4	)		―			―
Provision to return		12.2			4.5			(0.7)
Non-deductible expenses		1.1			8.9			(48.0)
Other		0.5			0.6			(0.2)
Foreign deemed dividend		1.7			262.2			―
Foreign tax credit		(0.5	)		(126.1	)		20.3
Undistributed foreign earnings		―			906.5			57.3
Effect of change in federal statutory rate		―			―			(23.0)
Valuation allowance		(21.6	)		(960.9	)		(49.6	)
		12.9	%		76.8	%		(2.0)	%

Deferred taxes result from temporary differences between tax bases of assets and liabilities and their reported amounts in the consolidated financial statements. The temporary differences result from costs required to be capitalized for tax purposes by the U.S. Internal Revenue Code (“IRC”), and certain items accrued for financial reporting purposes in the year incurred but not deductible for tax purposes until paid. The Company has established a valuation allowance on net deferred tax assets in the United States since, in the opinion of management, it is not more likely than not that the U.S. net deferred tax assets will be realized.

The components of income (loss) before provision for income taxes are as follows (in thousands):

	2015		2016			2017
Domestic	$	11,692	$	(7,760	)	$	(85,288	)
Foreign		14,901		13,136			3,866
	$	26,593	$	5,376		$	(81,422	)

The Company uses a recognition threshold and measurement process for recording in the consolidated financial statements uncertain tax positions (“UTP”) taken or expected to be taken in a tax return.

$1.1 million of the liability for UTP related to state taxes and audit examination in Hong Kong was de-recognized in 2017. Additionally, approximately $66,300 of UTP related to state taxes was recognized in 2017. During 2016, approximately $49,700 of additional UTP was recognized.

Current interest on uncertain income tax liabilities is recognized as interest expense and penalties are recognized in selling, general and administrative expenses in the consolidated statement of operations. During 2015, the Company did not recognize any current year interest expense relating to UTPs. During 2016, the Company recognized $67,900 of current interest expense relating to UTPs. During 2017, the Company did not recognize any current year interest expense relating to UTPs.

The following table provides further information of UTPs that would affect the effective tax rate, if recognized, as of December 31, 2017 (in millions):

Balance, January 1, 2015	$	2.5
Current year additions		1.8
Current year reduction due to lapse of applicable statute of limitations		(2.1	)
Balance, December 31, 2015		2.2
Current year additions		0.1
Current year reduction due to lapse of applicable statute of limitations		—
Balance, December 31, 2016		2.3
Current year additions		0.1
Current year reduction due to audit settlement		(1.1	)
Balance, December 31, 2017	$	1.3

We do not expect our gross unrecognized tax benefits to significantly change within the next 12 months.

Tax years 2014 through 2016 remain subject to examination in the United States. The tax years 2013 through 2016 are generally still subject to examination in the various states. The tax years 2011 through 2016 are still subject to examination in Hong Kong. In the normal course of business, the Company is audited by federal, state and foreign tax authorities. The U.S. Internal Revenue Service is currently examining the 2015 tax year.

Management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to use the existing deferred tax assets by jurisdiction. The Company is required to establish a valuation allowance for the U.S. deferred tax assets and record a charge to income if Management determines, based upon available evidence at the time the determination is made, that it is more likely than not that some portion or all of the deferred tax assets may not be realized.

Based on our evaluation of all positive and negative evidence, as of December 31, 2017, a valuation allowance of $89.7 million has been recorded against the deferred tax assets that more likely than not will not be realized. For the year ended December 31, 2017, the valuation allowance increased by $40.4 million from $49.3 million at December 31, 2016 to $89.7 million at December 31, 2017. The net deferred tax liabilities of $2.0 million in 2016 represent the net deferred tax liabilities in the foreign jurisdiction, where the Company is in a cumulative income position. The net deferred tax liabilities of $0.8 million in 2017 represent the net deferred tax liabilities in the foreign jurisdiction, where the Company is in a cumulative income position, partially offset by the U.S. deferred tax assets related to the AMT credit carryforwards.

At December 31, 2017, the Company had no remaining U.S. federal net operating loss carryforwards, or "NOLs", as they were fully utilized in 2017. At December 31, 2017, the Company's state NOLs were mainly from California. The majority of the approximately $164.4 million of California NOLs will begin to expire in 2031. At December 31, 2017, the Company had foreign tax credit carryforwards of approximately $34.1 million, which will begin to expire in 2022. At December 31, 2017, the Company had federal research and development tax credit carryforwards ("credit carryforwards") of approximately $0.2 million, which will begin to expire in 2029. At December 31, 2017, the Company had state research and development tax credits of approximately $0.1 million, which carry forward indefinitely. At December 31, 2017, the Company had AMT credit carryforwards of approximately $0.8 million, which carry forward indefinitely. Utilization of certain NOLs and research credit carryforwards may be subject to an annual limitation due to ownership change limitations set forth in Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, and comparable state income tax laws. Any future annual limitation may result in the expiration of NOLs and credit carryforwards before utilization.

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. This accounting standard did not have a material effect on the Company’s income tax provision in 2017.

Common Stock, Preferred Stock and Warrants

12 Months Ended

Dec. 31, 2017

Common Stock, Preferred Stock and Warrants

Note 15—Common Stock, Preferred Stock and Warrants

The Company has 105,000,000 authorized shares of stock consisting of 100,000,000 shares of $.001 par value common stock and 5,000,000 shares of $.001 par value preferred stock. On December 31, 2016 shares issued and outstanding were 19,376,773, and on December 31, 2017, shares issued and outstanding were 26,957,354.

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.

In June 2014, the Company effectively repurchased 3,112,840 shares of its common stock at an average cost of $7.71 per share for an aggregate amount of $24.0 million pursuant to a prepaid forward share repurchase agreement entered into with Merrill Lynch International (“ML”). These repurchased shares are treated as retired for basic and diluted EPS purposes although they remain legally outstanding. The Company reflects the aggregate purchase price as a reduction to stockholders’ equity classified as Treasury Stock. No shares have been delivered to the Company by ML as of December 31, 2017.

In June 2015, and as subsequently increased, the Board of Directors authorized the repurchase of up to 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 1,547,361 shares of its common stock at an aggregate value of $13.2 million. During 2016, the Company repurchased 1,766,284 shares of its common stock at an aggregate value of $13.5 million and also repurchased $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 authorized repurchases of securities and retired all of the repurchased securities.

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

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 in January 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 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.

No dividend was declared or paid in 2016 and 2017.

Commitments

12 Months Ended

Dec. 31, 2017

Commitments

Note 16—Commitments

The Company has entered into various license agreements whereby the Company may use certain characters and intellectual properties in conjunction with its products. Generally, such license agreements provide for royalties to be paid at 1% to 20% of net sales with minimum guarantees and advance payments.

In the event the Company determines that a shortfall in achieving the minimum guarantee is likely, a liability is recorded for the estimated short fall and charged to royalty expense.

Future annual minimum royalty guarantees as of December 31, 2017 are as follows (in thousands):

2018	$	40,725
2019		14,494
2020		1,914
	$	57,133

The Company has entered into employment and consulting agreements with certain executives expiring through December 31, 2020. The aggregate future annual minimum guaranteed amounts due under those agreements as of December 31, 2017 are as follows (in thousands):

2018	$	8,936
2019		8,027
2020		2,285
	$	19,248

Share-Based Payments

12 Months Ended

Dec. 31, 2017

Share-Based Payments

Note 17—Share-Based Payments

Under its 2002 Stock Award and Incentive Plan (“the Plan”), which incorporated its Third Amended and Restated 1995 Stock Option Plan, the Company has reserved shares of its common stock for issuance upon the exercise of options granted under the Plan, as well as for the awarding of other securities. Under the Plan, employees (including officers), non-employee directors and independent consultants may be granted options to purchase shares of common stock and other securities (Note 15). The vesting of these options and other securities may vary, but typically vest on a step-up basis over a maximum period of 4 years. Restricted shares typically vest in the same manner, with the exception of certain awards vesting over one to two years. Share-based compensation expense is recognized on a straight-line basis over the requisite service period. As of December 31, 2017, 3,539,848 shares were available for future grant. Additional shares may become available to the extent that options or shares of restricted stock presently outstanding under the Plan terminate or expire.

Restricted Stock

Under the Plan, share-based compensation payments may include the issuance of shares of restricted stock. Restricted stock award grants are based upon employment contracts, which vary by individual and year, and are subject to vesting conditions. Non-employee directors each receive grants of restricted stock at a value of $100,000 annually which vest after one year – this amount is prorated if a director is appointed within the year. In addition, at the discretion of Management and approval of the Board, non-executive employees also may receive restricted stock awards, which occurs approximately once per year.

During 2015, the Company issued a total of 734,823 shares of restricted stock; of which 660,968 shares of restricted stock (with performance based vesting measures) were issued to two executive officers. Of the 660,968 shares, a total of 612,221 were subsequently forfeited based upon the Company not meeting certain financial targets for the year. A total of 73,855 shares were granted to its non-employee directors. The Company cancelled 51,633 shares of restricted stock due to various non-executive employees departing from the Company prior to shares vesting completely. Also during 2015, certain employees, including an executive officer, surrendered an aggregate of 52,024 shares of restricted stock for $0.4 million to cover income taxes due on the vesting of restricted shares. As of December 31, 2015, 411,409 shares of the restricted stock remained unvested, representing a weighted average grant date fair value of $2.7 million.

During 2016, the Company issued a total of 648,351 shares of restricted stock; of which 583,178 shares of restricted stock (with performance based vesting measures) were issued to two executive officers. Of the 583,178 shares, all were subsequently forfeited based upon the Company not meeting certain financial targets for the year. A total of 65,173 shares were granted to its non-employee directors. The Company cancelled 24,822 shares of restricted stock due to various non-executive employees departing from the Company prior to shares vesting completely. Also during 2016, certain employees, including an executive officer, surrendered an aggregate of 50,719 shares of restricted stock for $1.5 million to cover income taxes due on the vesting of restricted shares. As of December 31, 2016, 196,453 shares of the restricted stock remained unvested, representing a weighted average grant date fair value of $1.4 million.

During 2017, the Company issued a total of 981,208 shares of restricted stock. A total of 107,421 shares were granted to its non-employee directors. The Company cancelled 9,229 shares of restricted stock due to various non-executive employees departing from the Company prior to shares vesting completely. Also during 2017, certain employees, including an executive officer, surrendered an aggregate of 29,689 shares of restricted stock for $79,000 to cover income taxes due on the vesting of restricted shares. As of December 31, 2017, 981,208 shares of the restricted stock remained unvested, representing a weighted average grant date fair value of $5.1 million.

The following table summarizes the restricted stock award activity, annually, for the years ended December 31, 2015, 2016 and 2017:

	Restricted and Performance Based Stock Awards (RSA)
	Number of Shares			Weighted Average Fair Value

Outstanding, January 1, 2015		568,057		$	6.54
Awarded		734,823			6.81
Released		(227,616	)		6.60
Forfeited		(663,855	)		6.77
Outstanding, December 31, 2015		411,409			6.61
Awarded		648,351			7.00
Released		(255,307	)		6.68
Forfeited		(608,000	)		6.88
Outstanding, December 31, 2016		196,453			7.01
Awarded		981,208			5.15
Released		(187,224	)		7.05
Forfeited		(9,229	)		6.32
Outstanding, December 31, 2017		981,208			5.15

Restricted Stock Units

Under the Plan, share-based compensation payments may include the issuance of Restricted Stock Units (RSUs) to non-executive employees, which occurs approximately once per year and are subject to vesting conditions. RSUs are valued at the market price of the shares underlying the award on the date of grant. The compensation expense for RSUs is recognized ratably over the service period of the award, which is generally 4 years from the date of grant.

During 2017, the Company issued a total of 1,001,206 RSUs; of which 458,637 RSUs had performance based vesting measures. The Company cancelled 42,014 RSUs due to various non-executive employees departing from the Company prior to shares vesting completely. As of December 31, 2017, 959,192 RSUs remained unvested, representing a weighted average grant date fair value of $4.9 million.

The following table summarizes the RSU award activity, annually for the year ended December 31, 2017:

	Restricted and Performance Based Stock Units (RSUs)
	Number of Shares			Weighted Average Fair Value

Outstanding, December 31, 2016		-		$	-
Awarded		1,001,206			5.15
Released		-			-
Forfeited		(42,014	)		5.15
Outstanding, December 31, 2017		959,192			5.15

As of December 31, 2017, there was $4.3 million of total unrecognized compensation cost related to non-vested restricted stock, which is expected to be recognized over a weighted-average period of 2.55 years.

Compensation expense for performance-awards is measured based on the amount of shares ultimately expected to vest, estimated at each reporting date based on management expectations regarding the releavant performance crieria.

The following table summarizes the total share-based compensation expense and related tax benefits recognized (in thousands):

	Year Ended December 31,
	2015		2016		2017

Restricted stock compensation expense	$	1,562	$	1,621	$	3,112

Stock Options

There has been no stock option activity since December 31, 2015.

Non-Employee Stock Warrants

In 2012, the Company granted 1,500,000 stock warrants with an exercise price of $16.28 per share and a five year term to a third party as partial consideration for the exclusive right to use certain recognition technology in connection with the Company’s toy products. All warrants vested upon grant and expired unexercised on September 12, 2017.

The Company measured the fair value of the warrants granted on the measurement date. The fair value of the 2012 stock warrant was capitalized as an intangible asset and had been amortized to expense in the consolidated statements of operations as the related product net sales were recognized.

Employee Benefits Plan

12 Months Ended

Dec. 31, 2017

Employee Benefits Plan

Note 18—Employee Benefits Plan

The Company sponsors for its U.S. employees, a defined contribution plan under Section 401(k) of the Internal Revenue Code. The Plan provides that employees may defer up to 50% of their annual compensation subject to annual dollar limitations, and that the Company will make a matching contribution equal to 100% of each employee’s deferral, up to 5% of the employee’s annual compensation. Company matching contributions, which vest immediately, totaled $2.2 million, $2.5 million and $2.3 million for the years ended December 31, 2015, 2016 and 2017, respectively.

Supplemental Information to Consolidated Statements of Cash Flows

12 Months Ended

Dec. 31, 2017

Supplemental Information to Consolidated Statements of Cash Flows

Note 19—Supplemental Information to Consolidated Statements of Cash Flows

In 2015, certain employees – including an executive officer, surrendered an aggregate of 52,024 shares of restricted stock at a value of $0.4 million to cover their income taxes due on the 2015 vesting of the restricted shares granted them in 2014 and prior. Additionally, the Company recognized a nominal excess tax benefit from the vesting of restricted stock.

In 2016, certain employees – including an executive officer, surrendered an aggregate of 50,719 shares of restricted stock at a value of $1.5 million to cover their income taxes due on the 2016 vesting of the restricted shares granted them in 2015 and prior. Additionally, the Company recognized a $0.5 million excess tax benefit from the vesting of restricted stock.

In 2017, certain employees – including an executive officer, surrendered an aggregate of 29,689 shares of restricted stock at a value of less than $0.1 million to cover their income taxes due on the 2017 vesting of the restricted shares granted to them in 2011 and 2013. Additionally, the Company recognized nil excess tax deficiency from the vesting of restricted stock.

In 2017, the Company issued approximately 3.0 million shares of its common stock with a value of $15.5 million to extinguish a portion of the 2018 convertible senior notes (see Note 12).

Selected Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2017

Selected Quarterly Financial Data (Unaudited)

Note 20—Selected Quarterly Financial Data (Unaudited)

Selected unaudited quarterly financial data for the years 2016 and 2017 are summarized below. The Company has derived this data from the unaudited consolidated interim financial statements that, in the Company's opinion, have been prepared on substantially the same basis as the audited financial statements contained elsewhere in this report and include all normal recurring adjustments necessary for a fair presentation of the financial information for the periods presented. These unaudited quarterly results should be read in conjunction with the financial statements and notes thereto included elsewhere in this report. The operating results in any quarter are not necessarily indicative of the results that may be expected for any future period.

	2016											2017
	First			Second			Third		Fourth			First			Second			Third			Fourth
	Quarter			Quarter			Quarter		Quarter			Quarter			Quarter			Quarter			Quarter
	(in thousands, except per share data)
Net sales	$	95,809		$	140,977		$	302,791	$	167,026		$	94,505		$	119,565		$	262,413		$	136,628
Gross profit	$	31,183		$	44,800		$	94,933	$	52,105		$	30,021		$	33,719		$	61,781		$	30,160
Income (loss) from operations	$	(13,816	)	$	(1,100	)	$	34,413	$	(2,391	)	$	(15,724	)	$	(14,108	)	$	(7,746	)	$	(26,580	)
Income (loss) before provision (benefit) for income taxes	$	(16,951	)	$	(3,441	)	$	31,612	$	(5,844	)	$	(18,629	)	$	(16,371	)	$	(16,651	)	$	(29,771	)
Net income (loss)	$	(17,383	)	$	(4,145	)	$	30,529	$	(7,752	)	$	(18,825	)	$	(16,687	)	$	(17,569	)	$	(30,487	)
Basic earnings (loss) per share	$	(1.01	)	$	(0.27	)	$	1.91	$	(0.47	)	$	(1.01	)	$	(.77	)	$	(.77	)	$	(1.33	)
Weighted average shares outstanding		17,218			16,402			16,044		16,098			18,104			21,616			22,772			22,799
Diluted earnings (loss) per share	$	(1.01	)	$	(0.27	)	$	0.82	$	(0.47	)	$	(1.01	)	$	(.77	)	$	(.77	)	$	(1.33	)
Weighted average shares and equivalents outstanding		17,218			16,402			39,504		16,098			18,104			21,616			22,772			22,799

Quarterly and year-to-date computations of income (loss) per share amounts are made independently. Therefore, the sum of the per-share amounts for the quarters may not agree with the per share amounts for the year.

Schedule II-Valuation And Qualifying Accounts

12 Months Ended

Dec. 31, 2017

Schedule II-Valuation And Qualifying Accounts

JAKKS PACIFIC, INC. AND SUBSIDIARIES

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

YEARS ENDED DECEMBER 31, 2015, 2016 and 2017

Allowances are deducted from the assets to which they apply, except for sales returns and allowances.

	Balance at		Charged to						Balance
	Beginning		Costs and						at End
	of Period		Expenses			Deductions			of Period
	(In thousands)
Year ended December 31, 2015:
Allowance for:
Uncollectible accounts	$	3,264	$	(143	)	$	(407	)	$	2,714
Reserve for potential product obsolescence		7,877		1,511			(1,337	)		8,051
Reserve for sales returns and allowances		24,477		42,507			(49,717	)		17,267
	$	35,618	$	43,875		$	(51,461	)	$	28,032
Year ended December 31, 2016:
Allowance for:
Uncollectible accounts	$	2,714	$	303		$	(153	)	$	2,864
Reserve for potential product obsolescence		8,051		(161	)		(273	)		7,617
Reserve for sales returns and allowances		17,267		50,582			(51,425	)		16,424
	$	28,032	$	50,724		$	(51,851	)	$	26,905
Year ended December 31, 2017:
Allowance for:
Uncollectible accounts	$	2,864	$	11,803		$	(3,727	)	$	10,940
Reserve for potential product obsolescence		7,617		7,593			(764	)		14,446
Reserve for sales returns and allowances		16,424		42,654			(41,456	)		17,622
	$	26,905	$	62,050		$	(45,947	)	$	43,008

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Principles of consolidation

These consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries, and its majority owned joint venture. All intercompany transactions have been eliminated.

Cash and cash equivalents

Accounts Receivable and Allowance for Doubtful Accounts

Use of estimates

Revenue recognition

Fair value measurements

Level 1:	Valuations for assets and liabilities traded in active markets from readily available pricing sources for market transactions involving identical assets or liabilities.
Level 2:	Valuations for assets and liabilities traded in less active dealer or broker markets. Valuations are obtained from third-party pricing services for identical or similar assets or liabilities.
Level 3:	Valuations incorporate certain assumptions and projections in determining the fair value assigned to such assets or liabilities.

The following table summarizes the Company’s financial assets measured at fair value on a recurring basis as of December 31 (in thousands):

				Fair Value Measurements
	Carrying Amount as of			As of December 31, 2016
	December 31, 2016			Level 1			Level 2			Level 3

Cash equivalents		$	15,312		$	15,312		$	—		$	—

				Fair Value Measurements
	Carrying Amount as of			As of December 31, 2017
	December 31, 2017			Level 1			Level 2			Level 3

Cash equivalents		$	13,718		$	13,718		$	—		$	—
3.25% Convertible senior notes due in 2020		$	22,469		$	—		$	—		$	22,469

	2017
Balance at January 1, 2017	$	—
Issuance of 3.25% Convertible Senior Notes due in 2020		22,161
Change in fair value		308
Balance at December 31, 2017	$	22,469

For the years ended December 31, 2016 and 2017, there was no impairment to the value of the Company’s non-financial assets.

Inventory

	December 31,
	2016		2017
Raw materials	$	5,204	$	3,265
Finished goods		70,231		55,167
	$	75,435	$	58,432

Property and equipment

Property and equipment are stated at cost and are being depreciated using the straight-line method over their estimated useful lives as follows:

Office equipment	5 years
Automobiles	5 years
Furniture and fixtures	5 - 7 years
Leasehold improvements	Shorter of length of lease or 10 years

Other Comprehensive Income (Loss)

Advertising

Income taxes

Foreign Currency Translation Exposure

Foreign Currency Transaction Exposure

Accounting for the impairment of finite-lived tangible and intangible assets

Goodwill and other indefinite-lived intangible assets

Share-based Compensation

Earnings per share

	2015
			Weighted
			Average
	Income		Shares		Per Share
Basic EPS
Income available to common stockholders	$	23,254		19,435	$	1.20
Effect of dilutive securities:
Assumed conversion of convertible senior notes		7,385		23,369
Options and warrants		—		—
Unvested performance stock grants		—		347
Unvested restricted stock grants		—		170
Diluted EPS
Income available to common stockholders plus assumed exercises and conversion	$	30,639		43,321	$	0.71

	2016
			Weighted
			Average
	Income		Shares		Per Share
Basic EPS
Income available to common stockholders	$	1,243		16,542	$	0.08
Effect of dilutive securities:
Assumed conversion of convertible senior notes		—		—
Options and warrants		—		—
Unvested performance stock grants		—		—
Unvested restricted stock grants		—		123
Diluted EPS
Income available to common stockholders plus assumed exercises and conversion	$	1,243		16,665	$	0.07

	2017
				Weighted
				Average
	Loss			Shares		Per Share
Basic EPS
Loss attributable to common stockholders	$	(83,085	)		21,341	$	(3.89	)
Effect of dilutive securities:
Assumed conversion of convertible senior notes		—			—
Options and warrants		—			—
Unvested performance stock grants		—			—
Unvested restricted stock grants		—			—
Diluted EPS
Loss attributable to common stockholders plus assumed exercises and conversion	$	(83,085	)		21,341	$	(3.89	)

Debt with Conversion and Other Options

Reclassifications

Certain reclassifications were made to the prior year consolidated financial statements to conform to current year presentation.

Recent Accounting Pronouncements

The Company identified the same performance obligation (sale of our products) under Topic 606 as compared with deliverables and separate units of account previously identified under Topic 605.

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

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Financial Assets Measured at Fair Value on Recurring Basis

The following table summarizes the Company’s financial assets measured at fair value on a recurring basis as of December 31 (in thousands):

				Fair Value Measurements
	Carrying Amount as of			As of December 31, 2016
	December 31, 2016			Level 1			Level 2			Level 3

Cash equivalents		$	15,312		$	15,312		$	—		$	—

				Fair Value Measurements
	Carrying Amount as of			As of December 31, 2017
	December 31, 2017			Level 1			Level 2			Level 3

Cash equivalents		$	13,718		$	13,718		$	—		$	—
3.25% Convertible senior notes due in 2020		$	22,469		$	—		$	—		$	22,469

Reconciliation of Beginning and Ending Balances of Assets Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs (Level 3)

	2017
Balance at January 1, 2017	$	—
Issuance of 3.25% Convertible Senior Notes due in 2020		22,161
Change in fair value		308
Balance at December 31, 2017	$	22,469

Net of Inventory Obsolescence Reserve

	December 31,
	2016		2017
Raw materials	$	5,204	$	3,265
Finished goods		70,231		55,167
	$	75,435	$	58,432

Property and Equipment, Estimated Useful Lives

Property and equipment

Property and equipment are stated at cost and are being depreciated using the straight-line method over their estimated useful lives as follows:

Office equipment	5 years
Automobiles	5 years
Furniture and fixtures	5 - 7 years
Leasehold improvements	Shorter of length of lease or 10 years

Reconciliation of the Weighted-Average Shares Used in Computation of Basic and Diluted Earnings Per Share

	2015
			Weighted
			Average
	Income		Shares		Per Share
Basic EPS
Income available to common stockholders	$	23,254		19,435	$	1.20
Effect of dilutive securities:
Assumed conversion of convertible senior notes		7,385		23,369
Options and warrants		—		—
Unvested performance stock grants		—		347
Unvested restricted stock grants		—		170
Diluted EPS
Income available to common stockholders plus assumed exercises and conversion	$	30,639		43,321	$	0.71

	2016
			Weighted
			Average
	Income		Shares		Per Share
Basic EPS
Income available to common stockholders	$	1,243		16,542	$	0.08
Effect of dilutive securities:
Assumed conversion of convertible senior notes		—		—
Options and warrants		—		—
Unvested performance stock grants		—		—
Unvested restricted stock grants		—		123
Diluted EPS
Income available to common stockholders plus assumed exercises and conversion	$	1,243		16,665	$	0.07

	2017
				Weighted
				Average
	Loss			Shares		Per Share
Basic EPS
Loss attributable to common stockholders	$	(83,085	)		21,341	$	(3.89	)
Effect of dilutive securities:
Assumed conversion of convertible senior notes		—			—
Options and warrants		—			—
Unvested performance stock grants		—			—
Unvested restricted stock grants		—			—
Diluted EPS
Loss attributable to common stockholders plus assumed exercises and conversion	$	(83,085	)		21,341	$	(3.89	)

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

12 Months Ended

Dec. 31, 2017

Information by Segment and Reconciliation to Reported Amounts

Information by segment and a reconciliation to reported amounts as of December 31, 2016 and 2017 and for the three years in the period ended December 31, 2017 are as follows (in thousands):

	Years Ended December 31,
	2015		2016		2017
Net Sales
U.S. and Canada	$	478,728	$	478,595	$	406,411
International		169,826		131,229		107,231
Halloween		97,187		96,779		99,469
	$	745,741	$	706,603	$	613,111

	Years Ended December 31,
	2015			2016			2017
Income (Loss) from Operations
U.S. and Canada	$	17,562		$	17,434		$	(35,720	)
International		16,249			4,360			(13,184	)
Halloween		(3,281	)		(4,688	)		(15,254	)
	$	30,530		$	17,106		$	(64,158	)

	Years Ended December 31,
	2015		2016		2017
Depreciation and Amortization Expense
U.S. and Canada	$	13,023	$	16,817	$	15,286
International		4,439		4,549		4,079
Halloween		1,398		1,578		1,638
	$	18,860	$	22,944	$	21,003

	December 31,
	2016		2017
Assets
U.S. and Canada	$	306,895	$	229,505
International		119,560		106,255
Halloween		37,848		34,589
	$	464,303	$	370,349

Information by Geographic Area

The following tables present information about the Company by geographic area as of December 31, 2016 and 2017 and for each of the three years in the period ended December 31, 2017 (in thousands):

	December 31,
	2016		2017
Long-lived Assets
China	$	15,710	$	17,194
United States		6,587		5,755
Hong Kong		544		278
	$	22,841	$	23,227

	Years Ended December 31,
	2015		2016		2017
Net Sales by Customer Area
United States	$	542,101	$	544,096	$	479,133
Europe		117,313		92,811		71,094
Canada		32,587		26,947		21,882
Hong Kong		1,675		2,012		1,064
Other		52,065		40,737		39,938
	$	745,741	$	706,603	$	613,111

Net Sales to Major Customers

Net sales to major customers were as follows (in thousands, except for percentages):

	2015					2016					2017
			Percentage of					Percentage of					Percentage of
	Amount		Net Sales			Amount		Net Sales			Amount		Net Sales
Wal-Mart	$	180,758		24.3	%	$	186,894		26.5	%	$	156,436		25.5	%
Target		96,850		13.0			110,233		15.6			108,799		17.8
Toys 'R' Us		96,446		12.9			90,568		12.8			69,508		11.3
	$	374,054		50.2	%	$	387,695		54.9	%	$	334,743		54.6	%

Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2017

Intangible Assets

Intangible assets are as follows (in thousands, except for weighted useful lives):

		December 31, 2016							December 31, 2017
	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	$	(17,248	)	$	2,882	$	20,130	$	(18,620	)	$	1,510
Product lines	5.07		50,093		(20,634	)		29,459		33,858		(13,178	)		20,680
Customer relationships	4.90		3,152		(2,755	)		397		3,152		(3,152	)		―
Trade names	5.00		3,000		(2,650	)		350		3,000		(3,000	)		―
Non-compete/ Employment contracts	5.00		200		(177	)		23		200		(200	)		―
Total amortized intangible assets		$	76,575	$	(43,464	)	$	33,111	$	60,340	$	(38,150	)	$	22,190
Unamortized Intangible Assets:
Trademarks		$	2,608	$	―		$	2,608	$	300	$	―		$	300

Future Amortization Expenses

The Company currently estimates continuing future amortization expense to be approximately (in thousands):

2018	$	4,261
2019		3,327
2020		3,053
2021		3,053
2022		3,053
Thereafter		5,443
	$	22,190

Convertible Senior Notes (Tables)

12 Months Ended

Dec. 31, 2017

Convertible Senior Notes

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

	December 31, 2016						December 31, 2017
	Principal/		Debt				Principal/		Debt
	Fair Value		Issuance		Net		Fair Value		Issuance		Net
	Amount		Costs		Amount		Amount		Costs		Amount
3.25% convertible senior notes (due 2020) *	$	―	$	―	$	―	$	22,469	$	―	$	22,469
4.25% convertible senior notes (due 2018)		93,865		1,098		92,767		21,178		103		21,075
4.875% convertible senior notes (due 2020)		113,000		2,760		110,240		113,000		1,972		111,028
Total convertible senior notes, net of debt issuance costs	$	206,865	$	3,858	$	203,007	$	156,647	$	2,075	$	154,572

* The amount presented for the 3.25% 2020 convertible senior notes within the table represents the fair value as of December 31, 2017. The principal amount of these notes is $2

4.25% Convertible Senior Notes (due 2018)

Components of Convertible Senior Notes

Key components of the 4.25% convertible senior notes due 2018 consist of the following (in thousands):

	Years Ended December 31,
	2015		2016		2017
Contractual interest expense on the coupon	$	4,250	$	4,191	$	2,184
Amortization of debt discount and debt issuance costs recognized as interest expense		836		1,172		844
	$	5,086	$	5,363	$	3,028

3.25% Convertible Senior Notes (due 2020)

Components of Convertible Senior Notes

Key components of the 3.25% convertible senior notes due 2020 consist of the following (in thousands):

	Years Ended December 31,
	2015		2016		2017
Contractual interest expense	$	―	$	―	$	103
Amortization of debt issuance costs recognized as interest expense		―		―		―
	$	―	$	―	$	103

4.875% Convertible Senior Notes (due 2020)

Components of Convertible Senior Notes

Key components of the 4.875% convertible senior notes due 2020 consist of the following (in thousands):

	Years Ended December 31,
	2015		2016		2017
Contractual interest expense	$	5,606	$	5,508	$	5,509
Amortization of debt issuance costs recognized as interest expense		811		804		789
	$	6,417	$	6,312	$	6,298

- 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

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Provision for Income Tax

Provision for income taxes reflected in the accompanying consolidated statements of operations are comprised of the following (in thousands):

	2015			2016			2017
Federal	$	—		$	1,549		$	550
State and local		708			652			51
Foreign		3,044			1,637			2,256
Total Current		3,752			3,838			2,857
APIC		—			548			—
Deferred		(329	)		(259	)		(1,251	)
Total	$	3,423		$	4,127		$	1,606

Components of Deferred Tax Assets (Liabilities)

The components of deferred tax assets/(liabilities) are as follows (in thousands):

	2016			2017
Net deferred tax assets/(liabilities):
Reserve for sales allowances and possible losses	$	801		$	611
Accrued expenses		1,739			1,375
Prepaid royalties		16,806			13,631
Accrued royalties		2,638			1,864
Inventory		3,506			6,146
State income taxes		98			26
Property and equipment		4,997			4,257
Original issue discount interest		(6,945	)		(2,131	)
Goodwill and intangibles		29,378			15,782
Share based compensation		1,607			578
Undistributed foreign earnings		(48,731	)		(2,524	)
Federal and state net operating loss carryforwards		22,755			14,091
Credit carryforwards		21,097			35,195
Other		(2,495	)		22
Gross		47,251			88,923
Valuation allowance		(49,285	)		(89,706	)
Total net deferred tax liabilities	$	(2,034	)	$	(783	)

Significant Differences in Tax at Statutory and Effective Rates

Provision for income taxes varies from the U.S. federal statutory rate. The following reconciliation shows the significant differences in the tax at statutory and effective rates:

	2015			2016			2017
Federal income tax expense		35.0	%		35.0	%		35.0	%
State income tax expense, net of federal tax effect		1.0			(3.6	)		5.0
Effect of differences in U.S. and foreign statutory rates		(9.4	)		(53.7	)		1.9
Uncertain tax positions		0.3			3.4			―
Earn-out adjustments		(7.4	)		―			―
Provision to return		12.2			4.5			(0.7)
Non-deductible expenses		1.1			8.9			(48.0)
Other		0.5			0.6			(0.2)
Foreign deemed dividend		1.7			262.2			―
Foreign tax credit		(0.5	)		(126.1	)		20.3
Undistributed foreign earnings		―			906.5			57.3
Effect of change in federal statutory rate		―			―			(23.0)
Valuation allowance		(21.6	)		(960.9	)		(49.6	)
		12.9	%		76.8	%		(2.0)	%

Income (Loss) Before Provision for Income Tax

The components of income (loss) before provision for income taxes are as follows (in thousands):

	2015		2016			2017
Domestic	$	11,692	$	(7,760	)	$	(85,288	)
Foreign		14,901		13,136			3,866
	$	26,593	$	5,376		$	(81,422	)

Effective Tax Rate

The following table provides further information of UTPs that would affect the effective tax rate, if recognized, as of December 31, 2017 (in millions):

Balance, January 1, 2015	$	2.5
Current year additions		1.8
Current year reduction due to lapse of applicable statute of limitations		(2.1	)
Balance, December 31, 2015		2.2
Current year additions		0.1
Current year reduction due to lapse of applicable statute of limitations		—
Balance, December 31, 2016		2.3
Current year additions		0.1
Current year reduction due to audit settlement		(1.1	)
Balance, December 31, 2017	$	1.3

Commitments (Tables)

12 Months Ended

Dec. 31, 2017

Future Annual Minimum Guaranteed Amount

The aggregate future annual minimum guaranteed amounts due under those agreements as of December 31, 2017 are as follows (in thousands):

2018	$	8,936
2019		8,027
2020		2,285
	$	19,248

Royalty Payments

Future Annual Minimum Guaranteed Amount

Future annual minimum royalty guarantees as of December 31, 2017 are as follows (in thousands):

2018	$	40,725
2019		14,494
2020		1,914
	$	57,133

Share-Based Payments (Tables)

12 Months Ended

Dec. 31, 2017

Restricted Stock Award Activity

The following table summarizes the restricted stock award activity, annually, for the years ended December 31, 2015, 2016 and 2017:

	Restricted and Performance Based Stock Awards (RSA)
	Number of Shares			Weighted Average Fair Value

Outstanding, January 1, 2015		568,057		$	6.54
Awarded		734,823			6.81
Released		(227,616	)		6.60
Forfeited		(663,855	)		6.77
Outstanding, December 31, 2015		411,409			6.61
Awarded		648,351			7.00
Released		(255,307	)		6.68
Forfeited		(608,000	)		6.88
Outstanding, December 31, 2016		196,453			7.01
Awarded		981,208			5.15
Released		(187,224	)		7.05
Forfeited		(9,229	)		6.32
Outstanding, December 31, 2017		981,208			5.15

Summary of RSU Award Activity

The following table summarizes the RSU award activity, annually for the year ended December 31, 2017:

	Restricted and Performance Based Stock Units (RSUs)
	Number of Shares			Weighted Average Fair Value

Outstanding, December 31, 2016		-		$	-
Awarded		1,001,206			5.15
Released		-			-
Forfeited		(42,014	)		5.15
Outstanding, December 31, 2017		959,192			5.15

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 (in thousands):

	Year Ended December 31,
	2015		2016		2017

Restricted stock compensation expense	$	1,562	$	1,621	$	3,112

Selected Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Data

	2016											2017
	First			Second			Third		Fourth			First			Second			Third			Fourth
	Quarter			Quarter			Quarter		Quarter			Quarter			Quarter			Quarter			Quarter
	(in thousands, except per share data)
Net sales	$	95,809		$	140,977		$	302,791	$	167,026		$	94,505		$	119,565		$	262,413		$	136,628
Gross profit	$	31,183		$	44,800		$	94,933	$	52,105		$	30,021		$	33,719		$	61,781		$	30,160
Income (loss) from operations	$	(13,816	)	$	(1,100	)	$	34,413	$	(2,391	)	$	(15,724	)	$	(14,108	)	$	(7,746	)	$	(26,580	)
Income (loss) before provision (benefit) for income taxes	$	(16,951	)	$	(3,441	)	$	31,612	$	(5,844	)	$	(18,629	)	$	(16,371	)	$	(16,651	)	$	(29,771	)
Net income (loss)	$	(17,383	)	$	(4,145	)	$	30,529	$	(7,752	)	$	(18,825	)	$	(16,687	)	$	(17,569	)	$	(30,487	)
Basic earnings (loss) per share	$	(1.01	)	$	(0.27	)	$	1.91	$	(0.47	)	$	(1.01	)	$	(.77	)	$	(.77	)	$	(1.33	)
Weighted average shares outstanding		17,218			16,402			16,044		16,098			18,104			21,616			22,772			22,799
Diluted earnings (loss) per share	$	(1.01	)	$	(0.27	)	$	0.82	$	(0.47	)	$	(1.01	)	$	(.77	)	$	(.77	)	$	(1.33	)
Weighted average shares and equivalents outstanding		17,218			16,402			39,504		16,098			18,104			21,616			22,772			22,799

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	1 Months Ended				3 Months Ended			9 Months Ended	12 Months Ended
	Aug. 31, 2017	Jun. 30, 2017	Jun. 30, 2014	Jul. 31, 2013	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jan. 31, 2016	Sep. 30, 2012
Significant Accounting Policies [Line Items]
Long term debt, face amount								$ 156,647,000	$ 156,647,000	$ 206,865,000
Long term debt, current								21,200,000	21,200,000
Depreciation expense									13,000,000	13,900,000	$ 10,900,000
Advertising expenses									10,800,000	20,100,000	15,800,000
Impairment charge									5,248,000	0	0
Goodwill impairment					$ 8,300,000				8,288,000	0
Restricted stock compensation expense									$ 3,112,000	1,621,000	1,562,000
Prepaid forward contract, settlement year									2020
Payment for repurchase of convertible notes									$ 35,614,000	8,035,000
Repurchase of common stock under prepaid forward repurchase agreement, shares			3,112,840
Repurchase of common stock, average price per share			$ 7.71
Payment for repurchase of common stock			$ 24,000,000							$ 13,506,000	$ 13,193,000
Trademarks and Trade Names
Significant Accounting Policies [Line Items]
Impairment charge									$ 2,300,000
Convertible Senior Notes
Significant Accounting Policies [Line Items]
Potentially dilutive securities excluded from computation of diluted earnings per common share									18,272,906	23,004,916	0
Options and Warrants
Significant Accounting Policies [Line Items]
Potentially dilutive securities excluded from computation of diluted earnings per common share									1,062,500	1,500,000	1,518,596
Restricted Stock
Significant Accounting Policies [Line Items]
Potentially dilutive securities excluded from computation of diluted earnings per common share									0	0	0
Minimum
Significant Accounting Policies [Line Items]
Discount on invoiced amount of products									2.00%
Maximum
Significant Accounting Policies [Line Items]
Discount on invoiced amount of products									10.00%
Molds and tools
Significant Accounting Policies [Line Items]
Property and equipment useful life									3 years
Impairment charges									$ 0	$ 0	$ 0
4.25% Convertible Senior Notes (due 2018)
Significant Accounting Policies [Line Items]
Long term debt, face amount				$ 100,000,000				$ 22,469,000	$ 22,469,000
Debt instrument, interest rate				4.25%				4.25%	4.25%	4.25%
Debt instrument, maturity date				Aug. 01, 2018					Nov. 01, 2020
Conversion rate in share per $1000 principal amount of notes				114.3674
Convertible senior note payable, fair value								$ 20,500,000	$ 20,500,000	$ 18,900,000
Debt instrument, maturity year									2018	2018
Frequency of interest payment									Semi-annually
Debt instrument, conversion rate				$ 8.74
Debt instrument repurchase amount		$ 12,000,000				$ 12,000,000	$ 39,100,000	51,100,000	$ 51,100,000	$ 6,100,000
Payment for repurchase of convertible notes						11,600,000	24,100,000		$ 35,600,000
4.25% Convertible Senior Notes (due 2018) \| Common Stock
Significant Accounting Policies [Line Items]
Debt instrument repurchase amount		$ 11,600,000				$ 11,600,000	$ 39,100,000
Debt instrument shares common stock issued upon conversion		112,400				112,400	2,865,000		3,000,000
4.875% Convertible Senior Notes (due 2020)
Significant Accounting Policies [Line Items]
Long term debt, face amount			$ 115,000,000					$ 113,000,000	$ 113,000,000	$ 113,000,000
Debt instrument, interest rate			4.875%					4.875%	4.875%	4.875%
Debt instrument, maturity date			Jun. 01, 2020
Conversion rate in share per $1000 principal amount of notes			103.7613
Convertible senior note payable, fair value								$ 89,700,000	$ 89,700,000	$ 89,300,000
Debt instrument, maturity year									2020	2020
Frequency of interest payment								semi-annually	Semi-annually
Debt instrument, conversion rate			$ 9.64
Debt instrument repurchase amount												$ 2,000,000
Net proceeds from debt instrument			$ 110,400,000
3.25% Convertible Senior Notes (due 2020)
Significant Accounting Policies [Line Items]
Long term debt, face amount								$ 21,178,000	$ 21,178,000	$ 93,865,000
Debt instrument, interest rate								3.25%	3.25%	3.25%
Debt instrument, maturity year									2020	2020
Debt instrument, conversion rate								$ 3.05	$ 3.05
3.25% Convertible Senior Notes (due 2020) \| Oasis Management and Oasis Investments ll Master Fund Ltd.
Significant Accounting Policies [Line Items]
Long term debt, face amount	$ 21,500,000
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
Convertible senior note payable, fair value								$ 22,500,000	$ 22,500,000
After Modification Senior Notes (due 2018) \| Oasis Management and Oasis Investments ll Master Fund Ltd.
Significant Accounting Policies [Line Items]
Long term debt, face amount	$ 21,500,000
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
China Joint Venture
Significant Accounting Policies [Line Items]
Percentage of ownership interest in joint venture								51.00%	51.00%
DreamPlay Toys
Significant Accounting Policies [Line Items]
Percentage of ownership interest in joint venture													50.00%
DreamPlay Toys \| Technology Rights
Significant Accounting Policies [Line Items]
Impairment charge									$ 2,900,000

Financial Assets Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fair Value Measurements, Level 3 \| 3.25% Convertible Senior Notes (due 2020)
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	$ 22,469
Cash Equivalents \| Fair Value Measurements, Level 1
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Assets measured at fair value on recurring basis	13,718	$ 15,312
Carrying Amount \| 3.25% Convertible Senior Notes (due 2020)
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	22,469
Carrying Amount \| Cash Equivalents
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Assets measured at fair value on recurring basis	$ 13,718	$ 15,312

Reconciliation of Beginning and Ending Balances of Assets Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs (Level 3) (Detail) - Fair Value Measurements, Level 3 - Fair Value Measurements, Recurring $ in Thousands	12 Months Ended
	Dec. 31, 2017 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Change in fair value	$ 308
Ending Balance	22,469
3.25% Convertible Senior Notes (due 2020)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Convertible senior notes	$ 22,161

Inventory Valued at Lower of Cost (First-in, First-out) or Market, Net of Inventory Obsolescence Reserve (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Inventory [Line Items]
Raw materials	$ 3,265	$ 5,204
Finished goods	55,167	70,231
Inventory, net	$ 58,432	$ 75,435

Property and Equipment, Estimated Useful Lives (Detail)	12 Months Ended
Property and Equipment, Estimated Useful Lives (Detail)	Dec. 31, 2017
Office Equipment
Finite-Lived Intangible Assets [Line Items]
Property and equipment useful life	5 years
Automobiles
Finite-Lived Intangible Assets [Line Items]
Property and equipment useful life	5 years
Furniture and Fixtures \| Minimum
Finite-Lived Intangible Assets [Line Items]
Property and equipment useful life	5 years
Furniture and Fixtures \| Maximum
Finite-Lived Intangible Assets [Line Items]
Property and equipment useful life	7 years
Leasehold Improvements
Finite-Lived Intangible Assets [Line Items]
Property and equipment useful life	Shorter of length of lease or 10 years

Reconciliation of Weighted Average Shares Used in Computation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 03, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share Disclosure [Line Items]
Effect of dilutive securities, Options, warrants,unvested restricted stock grants and unvested performance stock grants									$ 0	$ 0
Income (loss) attributable to common stockholders									(83,085)	1,243	$ 23,254
Income (loss) attributable to common stockholders plus assumed exercises and conversion									$ (83,085)	$ 1,243	30,639
Effect of dilutive securities, assumed conversion of convertible senior notes											$ 7,385
Earnings per share - basic, Weighted Average Shares
Weighted Average Shares, attributable to common stockholders	22,799	22,772	21,616	18,104	16,098	16,044	16,402	17,218	21,341	16,542	19,435
Effect of dilutive securities:
Assumed conversion of convertible senior notes											23,369
Options and warrants									0	0	0
Earnings per share - diluted, Weighted Average Shares
Income (loss) attributable to common stockholders plus assumed exercises and conversion, weighted average shares	22,799	22,772	21,616	18,104	16,098	39,504	16,402	17,218	21,341	16,665	43,321
Earnings per share - basic
Net income (loss) attributable to common stockholders, per-share	$ (1.33)	$ (0.77)	$ (0.77)	$ (1.01)	$ (0.47)	$ 1.91	$ (0.27)	$ (1.01)	$ (3.89)	$ 0.08	$ 1.20
Earnings per share - diluted
Income (loss) attributable to common stockholders plus assumed exercises and conversion, per-share	$ (1.33)	$ (0.77)	$ (0.77)	$ (1.01)	$ (0.47)	$ 0.82	$ (0.27)	$ (1.01)	$ (3.89)	$ 0.07	$ 0.71
Performance Stock
Earnings Per Share Disclosure [Line Items]
Effect of dilutive securities, Options, warrants,unvested restricted stock grants and unvested performance stock grants									$ 0	$ 0	$ 0
Unvested stock grants											347
Effect of dilutive securities:
Unvested stock grants											347
Restricted Stock
Earnings Per Share Disclosure [Line Items]
Effect of dilutive securities, Options, warrants,unvested restricted stock grants and unvested performance stock grants									$ 0	$ 0	$ 0
Unvested stock grants										123	170
Effect of dilutive securities:
Unvested stock grants										123	170
Options and Warrants
Earnings Per Share Disclosure [Line Items]
Effect of dilutive securities, Options, warrants,unvested restricted stock grants and unvested performance stock grants											$ 0

Business Segments, Geographic Data, Sales by Product Group and Major Customers - Additional Information (Detail) $ in Thousands		12 Months Ended
	Sep. 20, 2017 USD ($)	Dec. 31, 2017 USD ($) Segment	Dec. 31, 2016 USD ($) Segment	Mar. 15, 2018 USD ($)	Sep. 22, 2017 USD ($)
Segment Reporting Information [Line Items]
Number of reporting segments \| Segment		3	3
Tools, dyes and molds		$ 23,227	$ 22,841
Percentage of net sales accounted from customer description		No other customer accounted for more than 10% of the Company's total net sales.
Toys 'R' Us
Segment Reporting Information [Line Items]
Pre-petition consolidated accounts receivable, reserved		$ 8,900
Pre-petition consolidated accounts receivable, gross		22,800
Pre-petition consolidated accounts receivable, net		13,900
Pre-petition consolidated accounts receivable, unreserved		2,900
Proceeds from debtor-in-possession financing	$ 2,200,000
Debtor-in-possession financing					$ 3,100,000
Post-petition consolidated accounts receivable, gross		18,600
Proceeds from post-petition consolidated accounts receivable		$ 14,100
Subsequent Event \| Toys 'R' Us
Segment Reporting Information [Line Items]
Pre-petition consolidated accounts receivable, reserved				$ 8,900
Pre-petition consolidated accounts receivable, gross				22,800
Post-petition consolidated accounts receivable, gross				13,100
Post-petition consolidated accounts receivable, net				$ 4,500
Net Accounts Receivable \| Toys 'R' Us \| Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage		26.40%	23.50%
Net Accounts Receivable \| Wal-Mart and Target \| Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage		60.60%	59.60%
China
Segment Reporting Information [Line Items]
Tools, dyes and molds		$ 17,194	$ 15,710

Information by Segment and Reconciliation to Reported Amounts (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 03, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Net Sales	$ 136,628	$ 262,413	$ 119,565	$ 94,505	$ 167,026	$ 302,791	$ 140,977	$ 95,809	$ 613,111	$ 706,603	$ 745,741
Income (loss) from operations	(26,580)	$ (7,746)	$ (14,108)	$ (15,724)	(2,391)	$ 34,413	$ (1,100)	$ (13,816)	(64,158)	17,106	30,530
Depreciation and Amortization Expense									21,003	22,944	18,860
Assets	370,349				464,303				370,349	464,303
U.S. and Canada
Segment Reporting Information [Line Items]
Net Sales									406,411	478,595	478,728
Income (loss) from operations									(35,720)	17,434	17,562
Depreciation and Amortization Expense									15,286	16,817	13,023
Assets	229,505				306,895				229,505	306,895
International
Segment Reporting Information [Line Items]
Net Sales									107,231	131,229	169,826
Income (loss) from operations									(13,184)	4,360	16,249
Depreciation and Amortization Expense									4,079	4,549	4,439
Assets	106,255				119,560				106,255	119,560
Halloween
Segment Reporting Information [Line Items]
Net Sales									99,469	96,779	97,187
Income (loss) from operations									(15,254)	(4,688)	(3,281)
Depreciation and Amortization Expense									1,638	1,578	$ 1,398
Assets	$ 34,589				$ 37,848				$ 34,589	$ 37,848

Information by Geographic Area (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 03, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	$ 23,227				$ 22,841				$ 23,227	$ 22,841
Net Sales	136,628	$ 262,413	$ 119,565	$ 94,505	167,026	$ 302,791	$ 140,977	$ 95,809	613,111	706,603	$ 745,741
China
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	17,194				15,710				17,194	15,710
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	5,755				6,587				5,755	6,587
Net Sales									479,133	544,096	542,101
Hong Kong
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	$ 278				$ 544				278	544
Net Sales									1,064	2,012	1,675
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales									71,094	92,811	117,313
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales									21,882	26,947	32,587
Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales									$ 39,938	$ 40,737	$ 52,065

Net Sales to Major Customers (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 03, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenue, Major Customer [Line Items]
Net Sales	$ 136,628	$ 262,413	$ 119,565	$ 94,505	$ 167,026	$ 302,791	$ 140,977	$ 95,809	$ 613,111	$ 706,603	$ 745,741
Wal-Mart
Revenue, Major Customer [Line Items]
Net Sales									156,436	186,894	180,758
Target
Revenue, Major Customer [Line Items]
Net Sales									108,799	110,233	96,850
Toys 'R' Us
Revenue, Major Customer [Line Items]
Net Sales									69,508	90,568	96,446
Major Customer
Revenue, Major Customer [Line Items]
Net Sales									$ 334,743	$ 387,695	$ 374,054
Net Sales \| Customer Concentration Risk
Revenue, Major Customer [Line Items]
Percentage of Net Sales from major customer									54.60%	54.90%	50.20%
Net Sales \| Wal-Mart \| Customer Concentration Risk
Revenue, Major Customer [Line Items]
Percentage of Net Sales from major customer									25.50%	26.50%	24.30%
Net Sales \| Target \| Customer Concentration Risk
Revenue, Major Customer [Line Items]
Percentage of Net Sales from major customer									17.80%	15.60%	13.00%
Net Sales \| Toys 'R' Us \| Customer Concentration Risk
Revenue, Major Customer [Line Items]
Percentage of Net Sales from major customer									11.30%	12.80%	12.90%

Joint Ventures - Additional Information (Detail) shares in Millions	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2012 USD ($) shares	Sep. 30, 2017 USD ($)	Sep. 30, 2017 USD ($)	Dec. 31, 2017 USD ($) Project	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Apr. 27, 2017	Oct. 31, 2016	Dec. 31, 2012 USD ($)
Schedule of Equity Method Investments [Line Items]
Equity in net income/(loss) of joint venture				$ 0	$ 700,000	$ 100,000
Impairment charge				7,000,000
Investment in DreamPlay LLC					7,000,000
Net income (loss) attributable to non-controlling interests				$ 57,000	6,000	$ (84,000)
Pacific Animation Partners Joint Venture
Schedule of Equity Method Investments [Line Items]
Percentage of ownership interest in joint venture				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
Impairment charge			$ 7,000,000
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%
DreamPlay Toys \| Technology Rights
Schedule of Equity Method Investments [Line Items]
Impairment charge		$ 2,900,000
China Joint Venture
Schedule of Equity Method Investments [Line Items]
Percentage of ownership interest in joint venture				51.00%
Net income (loss) attributable to non-controlling interests				$ 57,000	$ 6,000
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
Hong Kong Meisheng Cultural Co \| Minimum
Schedule of Equity Method Investments [Line Items]
Ownership percentage							10.00%

Changes in Carrying Amount of Goodwill (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Line Items]
Balance at beginning of the period		$ 43,208	$ 44,199
Adjustments to goodwill for foreign currency translation		464	(991)
Impairment	$ 8,300	8,288	0
Goodwill Ending Balance		35,384	43,208
U.S. and Canada
Goodwill [Line Items]
Balance at beginning of the period		29,540	30,218
Adjustments to goodwill for foreign currency translation		317	(678)
Impairment		(6,053)
Goodwill Ending Balance		23,804	29,540
International
Goodwill [Line Items]
Balance at beginning of the period		11,455	11,717
Adjustments to goodwill for foreign currency translation		125	(262)
Goodwill Ending Balance		11,580	11,455
Halloween
Goodwill [Line Items]
Balance at beginning of the period		2,213	2,264
Adjustments to goodwill for foreign currency translation		22	(51)
Impairment		$ (2,235)
Goodwill Ending Balance			$ 2,213

Goodwill - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Line Items]
Goodwill impairment	$ 8,300	$ 8,288	$ 0

Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 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	(38,150)	(43,464)
Amortized Intangible Assets, Net Amount	$ 22,190	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	(18,620)	(17,248)
Amortized Intangible Assets, Net Amount	$ 1,510	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	(13,178)	(20,634)
Amortized Intangible Assets, Net Amount	$ 20,680	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/Employment contracts
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 - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Impairment charge	$ 5,248	$ 0	$ 0
Amortization expense	8,000	$ 8,800	$ 8,000
Trademarks and Trade Names
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Impairment charge	2,300
Technology Rights \| DreamPlay Toys
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Impairment charge	$ 2,900

Future Amortization Expenses (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Expected Amortization Expense [Line Items]
2018	$ 4,261
2019	3,327
2020	3,053
2021	3,053
2022	3,053
Thereafter	5,443
Amortized Intangible Assets, Net Amount	$ 22,190	$ 33,111

Accrued Expenses (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule of Accrued Liabilities [Line Items]
Royalties	$ 17,854	$ 13,805
Inventory liabilities	5,943	5,425
Salaries and employee benefits	4,064	3,243
Unearned revenue	3,924	779
Bonuses	1,914	1,500
Goods in transit	1,669	3,441
Interest expense	1,398	2,520
Professional fees	1,376	3,696
Sales commissions	663	816
Other	3,340	3,420
Accrued expenses	$ 42,145	$ 38,645

Related Party Transactions - Additional Information (Detail) - USD ($)		1 Months Ended			3 Months Ended	12 Months Ended
	Apr. 27, 2017	Aug. 31, 2017	Oct. 31, 2016	Jan. 31, 2016	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Net income (loss) attributable to non-controlling interests						$ 57,000	$ 6,000	$ (84,000)
Long term debt, face amount						156,647,000	206,865,000
3.25% Convertible Senior Notes (due 2020)
Related Party Transaction [Line Items]
Long term debt, face amount						$ 21,178,000	$ 93,865,000
Debt instrument, interest rate						3.25%	3.25%
Non-employee directors
Related Party Transaction [Line Items]
Restricted stock issued, shares			2,463	62,710	94,102
Restricted stock issued, value				$ 500,000	$ 500,000
Non-employee directors \| Restricted Stock
Related Party Transaction [Line Items]
Shares of restricted stock, vesting date			2017-01	2017-01	2018-01
China Joint Venture
Related Party Transaction [Line Items]
Percentage of ownership interest in joint venture						51.00%
Net income (loss) attributable to non-controlling interests						$ 57,000	$ 6,000
Hong Kong Meisheng Cultural Co
Related Party Transaction [Line Items]
Percentage of ownership interest in joint venture			50.00%
Net income (loss) attributable to non-controlling interests						0
Hong Kong Meisheng Cultural Co \| Minimum
Related Party Transaction [Line Items]
Ownership percentage	10.00%
Hong Kong Meisheng Cultural Co \| Common Stock
Related Party Transaction [Line Items]
Common stock issued, shares	3,660,891
Common stock issued, value	$ 19,300,000
Hong Kong Meisheng Cultural Co \| Non-employee directors
Related Party Transaction [Line Items]
Restricted stock issued, shares	13,319
Restricted stock issued, value	$ 100,000
Hong Kong Meisheng Cultural Co \| Non-employee directors \| Restricted Stock
Related Party Transaction [Line Items]
Shares of restricted stock, vesting date	2018-01
Related Party Transactions
Related Party Transaction [Line Items]
Legal fees and expenses						2,200,000	3,200,000	3,100,000
Legal fees and reimbursable expense, payable						$ 500,000	1,600,000
Nantworks
Related Party Transaction [Line Items]
Ownership percentage						8.90%
Preferred return earned						$ 0	0	700,000
Rent expense including common area maintenance and parking						0	0	$ 100,000
Related party, receivable						0	$ 600,000
Renewal fee payable						1,200,000
Renewal fee paid						800,000
Renewal fee payable on or before each of August 1, 2016						200,000
Renewal fee payable in 2017						$ 200,000
Oasis Management and Oasis Investments ll Master Fund Ltd. \| 3.25% Convertible Senior Notes (due 2020)
Related Party Transaction [Line Items]
Long term debt, face amount		$ 21,500,000
Debt instrument, interest rate		3.25%
Debt instrument, maturity date		Nov. 01, 2020

Credit Facility - Additional Information (Detail) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2017	Dec. 31, 2016
GECC
Line of Credit Facility [Line Items]
Line of credit facility maximum borrowing capacity	$ 75,000,000	$ 14,100,000	$ 12,100,000
Line of credit facility, maturity date		Mar. 27, 2019
Amount of credit facility outstanding		$ 5,000,000	10,000,000
Stand by letters of credit outstanding amount		$ 20,000,000	$ 28,200,000
Rate of credit facility		3.79%	2.45%
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 (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Jun. 30, 2014	Jul. 31, 2013
Debt Instrument [Line Items]
Convertible senior notes, principal\ fair value amount	$ 156,647	$ 206,865
Convertible senior notes, debt issuance costs	2,075	3,858
Convertible senior notes, net of debt issuance costs	154,572	203,007
4.25% Convertible Senior Notes (due 2018)
Debt Instrument [Line Items]
Convertible senior notes, principal\ fair value amount	22,469			$ 100,000
Convertible senior notes, net of debt issuance costs	22,469
3.25% Convertible Senior Notes (due 2020)
Debt Instrument [Line Items]
Convertible senior notes, principal\ fair value amount	21,178	93,865
Convertible senior notes, debt issuance costs	103	1,098
Convertible senior notes, net of debt issuance costs	21,075	92,767
4.875% Convertible Senior Notes (due 2020)
Debt Instrument [Line Items]
Convertible senior notes, principal\ fair value amount	113,000	113,000	$ 115,000
Convertible senior notes, debt issuance costs	1,972	2,760
Convertible senior notes, net of debt issuance costs	$ 111,028	$ 110,240

Convertible Senior Notes (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Jun. 30, 2014	Jul. 31, 2013
Debt Instrument [Line Items]
Long term debt, principal amount	$ 156,647	$ 206,865
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%
Long term debt, principal amount	$ 22,469			$ 100,000
3.25% Convertible Senior Notes (due 2020)
Debt Instrument [Line Items]
Debt instrument, maturity year	2020	2020
Debt instrument, interest rate	3.25%	3.25%
Long term debt, principal amount	$ 21,178	$ 93,865
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%
Long term debt, principal amount	$ 113,000	$ 113,000	$ 115,000

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	Dec. 31, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Long term debt, face amount						$ 156,647			$ 156,647	$ 156,647	$ 206,865
Gain recognized on retirement of debt										(919)
Payment for repurchase of convertible notes										35,614	8,035
4.875% Convertible Senior Notes (due 2020)
Debt Instrument [Line Items]
Long term debt, face amount				$ 115,000		$ 113,000			$ 113,000	$ 113,000	$ 113,000
Debt instrument, interest rate				4.875%		4.875%			4.875%	4.875%	4.875%
Debt instrument, maturity date				Jun. 01, 2020
Frequency of interest payment									semi-annually	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						$ 89,700			$ 89,700	$ 89,700	$ 89,300
4.25% Convertible Senior Notes (due 2018)
Debt Instrument [Line Items]
Long term debt, face amount					$ 100,000	$ 22,469			$ 22,469	$ 22,469
Debt instrument, interest rate					4.25%	4.25%			4.25%	4.25%	4.25%
Debt instrument, maturity date					Aug. 01, 2018					Nov. 01, 2020
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				$ 51,100	$ 12,000	$ 39,100	$ 51,100	$ 51,100	$ 6,100
Write-off of debt issuance costs							100				100
Gain recognized on retirement of debt							100			(497)	98
Payment for repurchase of convertible notes							11,600	24,100		35,600
Convertible senior note payable, fair value						20,500			20,500	$ 20,500	18,900
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		3,000,000
3.25% Convertible Senior Notes (due 2020)
Debt Instrument [Line Items]
Long term debt, face amount						$ 21,178			$ 21,178	$ 21,178	$ 93,865
Debt instrument, interest rate						3.25%			3.25%	3.25%	3.25%
Debt instrument, conversion rate						$ 3.05			$ 3.05	$ 3.05
3.25% Convertible Senior Notes (due 2020) \| 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
Gain recognized on retirement of debt						$ (600)
Unrealized loss related to a fair market value adjustment						(300)
Convertible senior note payable, fair value						$ 22,500			$ 22,500	$ 22,500

Key Component of Convertible Senior Notes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
4.25% Convertible Senior Notes (due 2018)
Debt Instrument [Line Items]
Contractual interest expense	$ 2,184	$ 4,191	$ 4,250
Amortization of debt discount and debt issuance costs recognized as interest expense	844	1,172	836
Interest Expense, Debt, Total	3,028	5,363	5,086
3.25% Convertible Senior Notes (due 2020)
Debt Instrument [Line Items]
Contractual interest expense	103
Interest Expense, Debt, Total	103
4.875% Convertible Senior Notes (due 2020)
Debt Instrument [Line Items]
Contractual interest expense	5,509	5,508	5,606
Amortization of debt discount and debt issuance costs recognized as interest expense	789	804	811
Interest Expense, Debt, Total	$ 6,298	$ 6,312	$ 6,417

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Line Items]
Provision (benefit) for income taxes		$ 1,606,000	$ 4,127,000	$ 3,423,000
Effective income tax rate		(2.00%)	76.80%	12.90%
Effective income tax rate, exclusive of discrete items		(2.80%)	79.20%	9.50%
Discrete tax benefit (expenses)		$ 100,000
Net deferred tax liabilities		$ 783,000	$ 2,034,000
U.S. statutory tax rate		35.00%	35.00%	35.00%
Provisional amount included as a component of income tax expense		$ 34,300,000
Income taxes on accumulated foreign subsidiary earnings, foreign cash and certain other net current assets		15.50%
Income taxes on accumulated foreign subsidiary earnings, remaining earnings		8.00%
Provisional amount of one-time transitional tax liability for foreign subsidiaries		$ 35,100,000
AMT credit carryforwards		800,000
Recognized UTP		66,300	$ 49,700	$ 1,800,000
Interest expense relating to UTPs		0	67,900
Valuation allowance		89,700,000	49,300,000
Valuation allowance			$ 40,400,000
U.S. Federal net operating loss carryforwards		0
Hong Kong
Income Taxes [Line Items]
De-recognized UTP		1,100,000
Scenario Plan [Member]
Income Taxes [Line Items]
U.S. statutory tax rate	21.00%
State Of California
Income Taxes [Line Items]
State operating loss carryforwards		$ 164,400,000
Net operating loss carryforwards, expiration period		Dec. 31, 2031
Foreign Tax Authority [Member]
Income Taxes [Line Items]
Net operating loss carryforwards, expiration period		Dec. 31, 2022
Foreign tax credit carryforwards		$ 34,100,000
Internal Revenue Service (IRS) [Member] \| Research Tax Credit Carryforward [Member]
Income Taxes [Line Items]
Net operating loss carryforwards, expiration period		Dec. 31, 2029
Research and development tax credit carryforwards		$ 200,000
State and Local Jurisdiction [Member] \| Research Tax Credit Carryforward [Member]
Income Taxes [Line Items]
Research and development tax credit carryforwards		$ 100,000

Provision (Benefit) for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Line Items]
Federal	$ 550	$ 1,549
State and local	51	652	$ 708
Foreign	2,256	1,637	3,044
Total Current	2,857	3,838	3,752
APIC		548
Deferred	(1,251)	(259)	(329)
Total	$ 1,606	$ 4,127	$ 3,423

Components of Deferred Tax Assets/(Liabilities) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule of Deferred Income Tax Assets and Liabilities [Line Items]
Reserve for sales allowances and possible losses	$ 611	$ 801
Accrued expenses	1,375	1,739
Prepaid royalties	13,631	16,806
Accrued royalties	1,864	2,638
Inventory	6,146	3,506
State income taxes	26	98
Property and equipment	4,257	4,997
Original issue discount interest	(2,131)	(6,945)
Goodwill and intangibles	15,782	29,378
Share based compensation	578	1,607
Undistributed foreign earnings	(2,524)	(48,731)
Federal and state net operating loss carryforwards	14,091	22,755
Credit carryforwards	35,195	21,097
Other	22	(2,495)
Gross	88,923	47,251
Valuation allowance	(89,706)	(49,285)
Total net deferred tax liabilities	$ (783)	$ (2,034)

Reconciliation for Significant Differences in Tax at Statutory and Effective Rates (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of Statutory Federal Tax Rate [Line Items]
Federal income tax expense	35.00%	35.00%	35.00%
State income tax expense, net of federal tax effect	5.00%	(3.60%)	1.00%
Effect of differences in U.S. and foreign statutory rates	1.90%	(53.70%)	(9.40%)
Uncertain tax positions		3.40%	0.30%
Earn-out adjustments			(7.40%)
Provision to return	(0.70%)	4.50%	12.20%
Non-deductible expenses	(48.00%)	8.90%	1.10%
Other	(0.20%)	0.60%	0.50%
Foreign deemed dividend		262.20%	1.70%
Foreign tax credit	20.30%	(126.10%)	(0.50%)
Undistributed foreign earnings	57.30%	906.50%
Effect of change in federal statutory rate	(23.00%)
Valuation allowance	(49.60%)	(960.90%)	(21.60%)
Effective income tax rate	(2.00%)	76.80%	12.90%

Components of Income (Loss) Before Provision for Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 03, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Components of Income Before Income Tax Expense (Benefit) [Line Items]
Domestic									$ (85,288)	$ (7,760)	$ 11,692
Foreign									3,866	13,136	14,901
Income before provision for income taxes	$ (29,771)	$ (16,651)	$ (16,371)	$ (18,629)	$ (5,844)	$ 31,612	$ (3,441)	$ (16,951)	$ (81,422)	$ 5,376	$ 26,593

Information of UTPs Affecting Effective Tax Rate, if Recognized (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Beginning Balance	$ 2,300,000	$ 2,200,000	$ 2,500,000
Current year additions	66,300	49,700	1,800,000
Current year reduction due to lapse of applicable statute of limitations			(2,100,000)
Current year reduction due to audit settlement	(1,100,000)
Ending Balance	$ 1,300,000	$ 2,300,000	$ 2,200,000

Schedule of Minimum Annual Lease Payments (Detail) $ in Thousands	Dec. 31, 2017 USD ($)
Operating Leased Assets [Line Items]
2018	$ 13,403
2019	11,782
2020	9,614
2021	9,405
2022	9,479
Thereafter	7,121
Operating Leases, Future Minimum Payments Due, Total	$ 60,804

Common Stock, Preferred Stock and Warrant - Additional Information (Detail)		1 Months Ended					3 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 shares	Jun. 30, 2017 USD ($) shares	Mar. 31, 2017 USD ($) ExecutiveOfficers Director shares	Dec. 31, 2017 USD ($) $ / shares shares	Dec. 31, 2016 USD ($) $ / shares shares	Dec. 31, 2015 USD ($) shares	Jun. 30, 2015 USD ($)
Class of Stock [Line Items]
Common stock, shares authorized \| shares									100,000,000	100,000,000
Preferred shares, shares authorized \| shares									5,000,000	5,000,000
Total number of shares authorized \| shares									105,000,000
Common stock, par value \| $ / shares									$ 0.001	$ 0.001
Preferred shares, par value \| $ / shares									$ 0.001	$ 0.001
Common stock, shares issued \| shares									26,957,354	19,376,773
Common stock, shares outstanding \| shares									26,957,354	19,376,773
Repurchase of common stock, shares \| shares						3,112,840
Repurchase of common stock, average price per share \| $ / shares						$ 7.71
Repurchase of common stock, value						$ 24,000,000
Repurchase of convertible senior notes									$ 35,614,000	$ 8,035,000
Cash dividend paid									0	0
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	51,100,000	$ 6,100,000
Repurchase of convertible senior notes							11,600,000	24,100,000	$ 35,600,000
4.875% Convertible Senior Notes (due 2020)
Class of Stock [Line Items]
Amount of convertible notes repurchased and retired					$ 2,000,000
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	3,000,000
Common stock shares issued upon conversion of debt instrument, value		$ 400,000						$ 15,100,000	$ 15,500,000
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 \| 4.25% 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
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
Maximum \| Restricted Stock
Class of Stock [Line Items]
Vesting period									2 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				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

Future Annual Minimum Royalty Guarantees (Detail) $ in Thousands	Dec. 31, 2017 USD ($)
Commitments and Contingencies Disclosure [Line Items]
2018	$ 40,725
2019	14,494
2020	1,914
Future minimum royalty payments, total	$ 57,133

Future Minimum Guaranteed Amount (Detail) $ in Thousands	Dec. 31, 2017 USD ($)
Commitments and Contingencies Disclosure [Line Items]
2018	$ 8,936
2019	8,027
2020	2,285
Future Minimum Guarantee Payments, Total	$ 19,248

Share-Based Payments - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2012	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future grant			3,539,848
Restricted stock surrendered, in values					$ 1,000
Recognition Technology in Connection with Toy Products
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock warrants granted to third party in connection with acquisition						1,500,000
Exercise price of warrants						$ 16.28
Warrants exercisable term						5 years
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awarded			981,208	648,351	734,823
Forfeited			9,229	608,000	663,855
Shares of restricted stock cancelled			9,229	24,822	51,633
Restricted stock surrendered, (in shares)			29,689	50,719	52,024
Restricted stock surrendered, in values			$ 79,000	$ 1,500,000	$ 400,000
Restricted stock, unvested			981,208	196,453	411,409		568,057
Weighted average grant date fair value			$ 5,100,000	$ 1,400,000	$ 2,700,000
Unrecognized compensation, non-vested restricted stock awards			$ 4,300,000
Unrecognized compensation, non-vested restricted stock awards expected recognized period			2 years 6 months 18 days
Restricted Stock \| Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock grants			$ 100,000
Awarded			107,421	65,173	73,855
Restricted Stock \| Executive officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years	3 years
Shares of restricted stock issued				583,178	660,968
Forfeited					612,221
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			2 years
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			4 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			4 years
Awarded			1,001,206
Shares of restricted stock issued			458,637
Forfeited			42,014
Shares of restricted stock cancelled			42,014
Restricted stock, unvested			959,192
Weighted average grant date fair value			$ 4,900,000

Summary of Restricted Stock Award Activity (Detail) - Restricted Stock - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Number of Shares
Outstanding at beginning of period	196,453	411,409	568,057
Awarded	981,208	648,351	734,823
Released	(187,224)	(255,307)	(227,616)
Forfeited	(9,229)	(608,000)	(663,855)
Outstanding at end of period	981,208	196,453	411,409
Weighted Average Grant Fair Value
Outstanding at beginning of period	$ 7.01	$ 6.61	$ 6.54
Awarded	5.15	7.00	6.81
Released	7.05	6.68	6.60
Forfeited	6.32	6.88	6.77
Outstanding at end of period	$ 5.15	$ 7.01	$ 6.61

Summary of RSU Award Activity (Detail) - Restricted Stock Units (RSUs)	12 Months Ended
	Dec. 31, 2017 $ / shares shares
Number of Shares
Awarded \| shares	1,001,206
Released \| shares	0
Forfeited \| shares	(42,014)
Outstanding at end of period \| shares	959,192
Weighted Average Fair Value
Awarded \| $ / shares	$ 5.15
Released \| $ / shares	0
Forfeited \| $ / shares	5.15
Outstanding at end of period \| $ / shares	$ 5.15

Employee Benefits Plan - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Employee Benefit Plans [Line Items]
Maximum percentage of employee gross pay for defined contribution plan under Section 401(k)	50.00%
Employer match of employee's deferral	100.00%
Employer matching contribution for defined contribution plan under Section 401(k)	5.00%
Total company matching contributions	$ 2.3	$ 2.5	$ 2.2

Supplemental Information to Consolidated Statements of Cash Flows - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash Flow Supplemental Disclosures [Line Items]
Restricted stock surrendered, in values						$ 1,000
Common Stock
Cash Flow Supplemental Disclosures [Line Items]
Restricted stock surrendered, (in shares)				9,000	25,000	52,000
Restricted stock surrendered, in values						$ 1,000
Common Stock \| 4.25% Convertible Senior Notes (due 2018)
Cash Flow Supplemental Disclosures [Line Items]
Common stock shares issued upon conversion of debt instrument	112,400	112,400	2,865,000	3,000,000
Common stock shares issued upon conversion of debt instrument, value	$ 400,000		$ 15,100,000	$ 15,500,000
Restricted Stock
Cash Flow Supplemental Disclosures [Line Items]
Restricted stock surrendered, (in shares)				29,689	50,719	52,024
Restricted stock surrendered, in values				$ 79,000	$ 1,500,000	$ 400,000
Tax benefit (deficiency) related to restricted stock compensation				$ 0	$ 500,000
Employees - including an executive officer
Cash Flow Supplemental Disclosures [Line Items]
Restricted stock surrendered, (in shares)				29,689	50,719	52,024
Restricted stock surrendered, in values					$ 1,500,000	$ 400,000
Employees - including an executive officer \| Maximum
Cash Flow Supplemental Disclosures [Line Items]
Restricted stock surrendered, in values				$ 100,000

Quarterly Financial Data (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 03, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information [Line Items]
Net Sales	$ 136,628	$ 262,413	$ 119,565	$ 94,505	$ 167,026	$ 302,791	$ 140,977	$ 95,809	$ 613,111	$ 706,603	$ 745,741
Gross profit	30,160	61,781	33,719	30,021	52,105	94,933	44,800	31,183	155,681	223,021	228,569
Income (loss) from operations	(26,580)	(7,746)	(14,108)	(15,724)	(2,391)	34,413	(1,100)	(13,816)	(64,158)	17,106	30,530
Income (loss) before provision (benefit) for income taxes	(29,771)	(16,651)	(16,371)	(18,629)	(5,844)	31,612	(3,441)	(16,951)	(81,422)	5,376	26,593
Net income (loss)	$ (30,487)	$ (17,569)	$ (16,687)	$ (18,825)	$ (7,752)	$ 30,529	$ (4,145)	$ (17,383)	$ (83,085)	$ 1,243	$ 23,254
Basic earnings (loss) per share	$ (1.33)	$ (0.77)	$ (0.77)	$ (1.01)	$ (0.47)	$ 1.91	$ (0.27)	$ (1.01)	$ (3.89)	$ 0.08	$ 1.20
Weighted average shares outstanding	22,799	22,772	21,616	18,104	16,098	16,044	16,402	17,218	21,341	16,542	19,435
Diluted earnings (loss) per share	$ (1.33)	$ (0.77)	$ (0.77)	$ (1.01)	$ (0.47)	$ 0.82	$ (0.27)	$ (1.01)	$ (3.89)	$ 0.07	$ 0.71
Weighted average shares and equivalents outstanding	22,799	22,772	21,616	18,104	16,098	39,504	16,402	17,218	21,341	16,665	43,321

Subsequent Events - Additional Information (Detail) - Toys 'R' Us - USD ($) $ in Millions	Mar. 15, 2018	Dec. 31, 2017
Subsequent Event [Line Items]
Pre-petition consolidated accounts receivable, gross		$ 22.8
Post-petition consolidated accounts receivable, gross		18.6
Pre-petition consolidated accounts receivable, reserved		$ 8.9
Subsequent Event
Subsequent Event [Line Items]
Pre-petition consolidated accounts receivable, gross	$ 22.8
Post-petition consolidated accounts receivable, gross	13.1
Claim filed with insurance carrier	13.9
Post and pre-petition consolidated accounts receivable, net	22.0
Pre-petition consolidated accounts receivable, reserved	8.9
Net exposure	$ 13.1

Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	$ 26,905	$ 28,032	$ 35,618
Charged to Costs and Expenses	62,050	50,724	43,875
Deductions	(45,947)	(51,851)	(51,461)
Balance at End of Period	43,008	26,905	28,032
Uncollectible accounts
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	2,864	2,714	3,264
Charged to Costs and Expenses	11,803	303	(143)
Deductions	(3,727)	(153)	(407)
Balance at End of Period	10,940	2,864	2,714
Reserve for potential product obsolescence
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	7,617	8,051	7,877
Charged to Costs and Expenses	7,593	(161)	1,511
Deductions	(764)	(273)	(1,337)
Balance at End of Period	14,446	7,617	8,051
Reserve for sales returns and allowances
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	16,424	17,267	24,477
Charged to Costs and Expenses	42,654	50,582	42,507
Deductions	(41,456)	(51,425)	(49,717)
Balance at End of Period	$ 17,622	$ 16,424	$ 17,267

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounts Payable
Purchase of property and equipment incurred	$ 5.2	$ 6.6	$ 0.4
Accrued Expenses
Purchase of property and equipment incurred			$ 2.7

Litigation	12 Months Ended
Litigation	Dec. 31, 2017
Litigation	Note 21 – 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.

Principal Industry - Additional Information (Detail)	12 Months Ended
Principal Industry - Additional Information (Detail)	Dec. 31, 2017
Nature Of Operations [Line Items]
Primary business operation commenced date	1995-07

Leases - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Leases Disclosure [Line Items]
Operating leases rent expense	$ 12.2	$ 12.3	$ 11.5

Business Combinations - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Oct. 31, 2016	Dec. 31, 2016
Potential Acquisitions [Line Items]
Cash paid for intangible assets		$ 300
C'est Moi brand
Potential Acquisitions [Line Items]
Cash paid for intangible assets	$ 300

Concentration of Credit Risk - Additional Information (Detail) $ in Millions	Dec. 31, 2017 USD ($)
Toys 'R' Us
Concentration Risk [Line Items]
Pre-petition consolidated accounts receivable, reserved	$ 8.9

Commitments - Additional Information (Detail)	12 Months Ended
Commitments - Additional Information (Detail)	Dec. 31, 2017
Minimum
Commitments and Contingencies Disclosure [Line Items]
Royalties percentage of net sales	1.00%
Maximum
Commitments and Contingencies Disclosure [Line Items]
Royalties percentage of net sales	20.00%