0001185185-23-000832 | 10-Q | XBRL Viewer

Share-Based Payments (Tables)

6 Months Ended

Jun. 30, 2023

Share-Based Payment Arrangement [Abstract]

Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

The following table summarizes the total share-based compensation expense recognized for the three and six months ended June 30, 2023 and 2022 (in thousands)

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023		2022
Share-based compensation expense	$	1,856	$	1,155	$	3,945	$	2,025

Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]

	Restricted Stock Units
	Number of Shares			Weighted Average Grant Date Fair Value
Outstanding, December 31, 2022		1,408,586		$	12.82
Granted		278,081			17.49
Vested		(191,423	)		8.44
Forfeited		(8,151	)		19.66
Outstanding, June 30, 2023		1,487,093			14.21

Income Taxes	6 Months Ended
Jun. 30, 2023
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 7 — Income Taxes The Company’s income tax expense of $1.5 million for the three months ended June 30, 2023 reflects an effective tax rate of 19.3%. The Company’s income tax expense of $1.3 million for the three months ended June 30, 2022 reflects an effective tax rate of 4.8%. The tax expense for the three months ended June 30, 2023 primarily relates to federal, state and foreign income taxes and discrete items. The tax expense for the three months ended June 30, 2022 primarily relates to foreign income taxes and discrete items. The Company’s income tax expense of $0.1 million for the six months ended June 30, 2023 reflects an effective tax rate of 9.9%. The Company’s income tax expense of $1.8 million for the six months ended June 30, 2022 reflects an effective tax rate of 7.3%. The majority of the tax expense for the six months ended June 30, 2023 primarily relates to federal, state and foreign income taxes offset by discrete items. The majority of the tax expense for the six months ended June 30, 2022 relates to foreign income taxes and discrete items.

Income Taxes

6 Months Ended

Jun. 30, 2023

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

Note 7 — Income Taxes

The Company’s income tax expense of $1.5 million for the three months ended June 30, 2023 reflects an effective tax rate of 19.3%. The Company’s income tax expense of $1.3 million for the three months ended June 30, 2022 reflects an effective tax rate of 4.8%. The tax expense for the three months ended June 30, 2023 primarily relates to federal, state and foreign income taxes and discrete items. The tax expense for the three months ended June 30, 2022 primarily relates to foreign income taxes and discrete items.

The Company’s income tax expense of $0.1 million for the six months ended June 30, 2023 reflects an effective tax rate of 9.9%. The Company’s income tax expense of $1.8 million for the six months ended June 30, 2022 reflects an effective tax rate of 7.3%. The majority of the tax expense for the six months ended June 30, 2023 primarily relates to federal, state and foreign income taxes offset by discrete items. The majority of the tax expense for the six months ended June 30, 2022 relates to foreign income taxes and discrete items.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Cash Flow, Supplemental Disclosures	6 Months Ended
Cash Flow, Supplemental Disclosures	Jun. 30, 2023
Supplemental Cash Flow Elements [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	As of June 30, 2023 and 2022, there was $4.7 million and $4.4 million, respectively, of property and equipment purchases included in accounts payable.

Fair Value Measurements (Details) - Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques
$ in Thousands

6 Months Ended

12 Months Ended

Jun. 30, 2023

USD ($)

Dec. 31, 2022

USD ($)

Measurement Input Change-in-control Probability [Member]

Fair Value Measurements (Details) - Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Line Items]

Fair Value

$ 27,793

$ 21,918

Valuation Technique

Discounted Cash Flow

Unobservable Inputs

Change-in-control probability assumptions

Measurement Input Timing Of Change-in-control Assumptions [Member]

Fair Value Measurements (Details) - Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Line Items]

Unobservable Inputs

Timing of change-in-control assumptions

Measurement Input, Discount Rate [Member]

Fair Value Measurements (Details) - Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Line Items]

Unobservable Inputs

Discount Rate

Measurement Input, Expected Dividend Rate [Member]

Fair Value Measurements (Details) - Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Line Items]

Unobservable Inputs

^[1]

Market yield*

Implied yield**

Minimum [Member] | Measurement Input Change-in-control Probability [Member]

Fair Value Measurements (Details) - Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Line Items]

Range (Weighted Average)

Minimum [Member] | Measurement Input Timing Of Change-in-control Assumptions [Member]

Fair Value Measurements (Details) - Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Line Items]

Range (Weighted Average)

Maximum [Member] | Measurement Input Change-in-control Probability [Member]

Fair Value Measurements (Details) - Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Line Items]

Range (Weighted Average)

100

Maximum [Member] | Measurement Input Timing Of Change-in-control Assumptions [Member]

Fair Value Measurements (Details) - Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Line Items]

Range (Weighted Average)

[1]	Represents the implied yield of the 2021 BSP Term Loan

Debt (Details) - Schedule of Debt - Secured Debt [Member] - 2021 BSP Term Loan [Member] - USD ($)
$ in Thousands

Jun. 30, 2023

Dec. 31, 2022

Debt (Details) - Schedule of Debt [Line Items]

Principal Amount

$ 0

$ 68,901

Debt Discount/ Issuance Costs

^[1]

(1,750)

Net Amount

$ 0

$ 67,151

[1]	The term loan was valued using the discounted cash flow method to determine the implied debt discount. The debt discount and issuance costs are amortized over the life of the term loan on a straight-line basis which approximates the effective interest method.

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2023

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

The following tables summarize the Company's financial liabilities measured at fair value on a recurring basis as of June 30, 2023 and December 31, 2022 (in thousands):

			Fair Value Measurements
			as of June 30, 2023
	Carrying Amount as of
	June 30, 2023		Level 1		Level 2		Level 3
Preferred stock derivative liability	$	27,793	$	—	$	—	$	27,793

			Fair Value Measurements
			as of December 31, 2022
	Carrying Amount as of
	December 31, 2022		Level 1		Level 2		Level 3
Preferred stock derivative liability	$	21,918	$	—	$	—	$	21,918

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

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

Preferred stock derivative liability	2023		2022
Balance, January 1,	$	21,918	$	21,282
Change in fair value		5,875		(5,384	)
Balance, June 30,	$	27,793	$	15,898

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]

The following table provides quantitative information of liabilities measured at fair value and the significant unobservable inputs (Level 3), the range of the significant unobservable inputs, and the valuation techniques.

	Fair Value		Valuation	Unobservable	Range
	As of June 30, 2023		Technique	Inputs	(Weighted Average)
	(In thousands)
Preferred Stock Derivative Liability	$	27,793	Discounted Cash Flow	Change-in-control probability assumptions	Range: 0% to 100%
				Timing of change-in-control assumptions	Range: 1 to 10 years
				Discount Rate	*
				Market yield*	*

	Fair Value		Valuation	Unobservable	Range
	As of December 31, 2022		Technique	Inputs	(Weighted Average)
	(In thousands)
Preferred Stock Derivative Liability	$	21,918	Discounted Cash Flow	Change-in-control probability assumptions	Range: 0% to 100%
				Timing of change-in-control assumptions	Range: 1 to 10 years
				Discount Rate	**
				Implied yield**	**

*Represents the hypothetical market yield
**Represents the implied yield of the 2021 BSP Term Loan

Business Segments, Geographic Data, and Sales by Major Customers (Details) - Schedule of Revenue by Major Customers by Reporting Segments - Revenue Benchmark [Member] - Customer Concentration Risk [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Target [Member]
Revenue, Major Customer [Line Items]
Net Sales	$ 49,646	$ 65,122	$ 79,081	$ 100,792
Percentage of Net Sales from Major Customer	29.80%	29.60%	28.80%	29.50%
Wal Mart [Member]
Revenue, Major Customer [Line Items]
Net Sales	$ 35,085	$ 70,371	$ 58,359	$ 93,391
Percentage of Net Sales from Major Customer	21.00%	31.90%	21.30%	27.40%
Major Customers [Member]
Revenue, Major Customer [Line Items]
Net Sales	$ 84,731	$ 135,493	$ 137,440	$ 194,183
Percentage of Net Sales from Major Customer	50.80%	61.50%	50.10%	56.90%

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

Common Stock and Preferred Stock

6 Months Ended

Jun. 30, 2023

Stockholders' Equity Note [Abstract]

Equity [Text Block]

Note 9 — Common Stock and Preferred Stock

Common Stock

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

During 2022, certain employees, including three executive officers, surrendered an aggregate of 113,162 shares of restricted stock units for $1.4 million to cover income taxes due on the vesting of restricted shares. Additionally, an aggregate of 149,238 shares of restricted stock granted in 2019 with a value of approximately $2.2 million was forfeited during 2022.

During 2023, certain employees, including two executive officers, surrendered an aggregate of 69,358 shares of restricted stock for $1.2 million to cover income taxes due on the vesting of restricted shares. Additionally, an aggregate of 2,206 shares of restricted stock granted in 2019 with the value of approximately $41,000 was forfeited during 2023.

No dividend was declared or paid in the three months ended June 30, 2023 and 2022.

At the Market Offering

On July 1, 2022, the Company entered into an At the Market Issuance Sales Agreement (“ATM Agreement”) with B. Riley, as agent pursuant to which the Company may, from time to time, sell shares of its common stock, up to $75 million of common stock, in one or more offerings in amounts, prices and at terms that the Company will determine at the time of the offering.

As of June 30, 2023, the Company has not sold any shares of common stock under the ATM Agreement.

The Company has on file with the SEC an effective registration statement pursuant to which it may issue, from time to time, up to an additional $75 million of securities consisting of, or any combination of, common stock, preferred stock, debt securities, warrants, rights and/or units, in one or more offerings in amounts, prices and at terms that the Company will determine at the time of the offering.

As of June 30, 2023, the Company has not sold any securities pursuant to its shelf registration statement.

Redeemable Preferred Stock

On August 9, 2019, the Company entered into and consummated multiple, binding definitive agreements (collectively, the “Recapitalization Transaction”) among various investor parties to recapitalize the Company’s balance sheet. In connection with the Recapitalization Transaction, the Company issued 200,000 shares of Series A Senior Preferred Stock (the “Series A Preferred Stock”), $0.001 par value per share, to the Investor Parties (the “New Preferred Equity”). As of June 30, 2023 and December 31, 2022, 200,000 shares of Series A Preferred Stock were outstanding.

Each share of Series A Preferred Stock has an initial value of $100 per share, which is automatically increased for any accrued and unpaid dividends (the “Accreted Value”).

The Series A Preferred Stock has the right to receive dividends on a quarterly basis equal to 6.0% per annum, payable in cash or, if not paid in cash, by an automatic accretion of the Series A Preferred Stock. No cash dividends have been declared or paid. For the three and six months ended June 30, 2023, the Company recorded $0.4 million and $0.7 million, respectively, of preferred stock dividends as an increase in the value of the Series A Preferred Stock. For the three and six months ended June 30, 2022, the Company recorded $0.4 million and $0.7 million of preferred stock dividends as an increase in the value of the Series A Preferred Stock, respectively.

The Series A Preferred Stock has no stated maturity, however, the Company has the right to redeem all or a portion of the Series A Preferred Stock at its Liquidation Preference (as defined below) at any time after payment in full of the 2019 Recap Term Loan. In addition, upon the occurrence of certain change of control type events, holders of the Series A Preferred Stock are entitled to receive an amount (the “Liquidation Preference”), in preference to holders of Common Stock or other junior stock, equal to (i) 20% of the Accreted Value in the case of a certain specified transaction, or (ii) otherwise, 150% of the Accreted value, plus any accrued and unpaid dividends.

The Company has the right, but is not required, to repurchase all or a portion of the Series A Preferred Stock at its Liquidation Preference at any time after payment in full of the 2019 Recap Term Loan. The Series A Preferred Stock does not have any voting rights, except to the extent required by the Delaware General Corporation Law, except for the exclusive right to elect the Series A Preferred Directors (as described below) and except for certain approval rights over certain transactions (as described below). These approval rights require the prior consent of specified percentages of holders (or in certain cases, all holders) of the Series A Preferred Stock in order for the Company to take certain actions, including the issuance of additional shares of Series A Preferred Stock or parity stock, the issuance of senior stock, certain amendments to the Amended and Restated Certificate of Incorporation, the Certificate of Designations of the Series A Preferred Stock (the “Certificate of Designations”), the Second Amended and Restated By-laws or the Amended and Restated Nominating and Corporate Governance Committee Charter, material changes in the Company’s line of business and certain change of control type transactions. In addition, the Certificate of Designations provides that the approval of at least six directors is required for any related person transaction within the meaning of Item 404 of Regulation S-K under the Securities Act of 1933, as amended, including, without limitation, the adoption of, or any amendment, modification or waiver of, any agreement or arrangement related to any such transaction. The Certificate of Designations also includes restrictions on the ability of the Company to pay dividends on or make distributions with respect to, or redeem or repurchase, shares of Common Stock or other junior stock. In addition, holders of the Series A Preferred Stock have preemptive rights regarding future issuance of Series A Preferred Stock or parity stock. In 2022, an agreement was reached with the preferred shareholders to eliminate their ability to elect members to the Company’s Board of Directors on a going-forward basis.

The Series A Preferred Stock redemption amount is contingent upon certain events with no stated redemption date as of the reporting date, although may become redeemable in the future. In accordance with the SEC guidance within ASC Topic 480, Distinguishing Liabilities from Equity: Classification and Measurement of Redeemable Securities, the Company classified the Series A Preferred Stock as temporary equity as the Series A Preferred Stock contains a redemption feature which is contingent upon certain deemed liquidation events, the occurrence of which may not solely be within the control of the Company.

Under ASC 815, Derivatives and Hedging, certain contractual terms that meet the accounting definition of a derivative must be accounted for separately from the financial instrument in which they are embedded. The Company has concluded that the redemption upon a change of control and the repurchase option by the Company constitute embedded derivatives.

The embedded redemption upon a change of control must be accounted for separately from the Series A Preferred Stock. The redemption provision specifies if certain events that constitute a change of control occur, the Company may be required to settle the Series A Preferred Stock at 150% of its accreted amount. Accordingly, the redemption provision meets the definition of a derivative, and its economic characteristics are not considered clearly and closely related to the economic characteristics of the Series A Preferred Stock, and is more akin to a debt instrument than equity.

The Company considers the repurchase option to have no value as the likelihood is remote that this event, within the Company’s control, would ever occur. The liability is accounted for at fair value, with changes in fair value recognized as other income (expense) on the Company's condensed consolidated statements of operations (see Note 15 – Fair Value Measurement). The value of the redemption provision explicitly considered the present value of the potential premium that would be paid related to, and the probability of, an event that would trigger its payment. The probability of a triggering event was based on management’s estimates of the probability of a change of control event occurring.

Accordingly, these two embedded derivatives are accounted for separately from the Series A Preferred Stock at fair value.

As of June 30, 2023, the Series A Preferred Stock is recorded in temporary equity at the amount of accrued, but unpaid dividends of $5.2 million, and the redemption provision, as a bifurcated derivative, is recorded as a long-term liability with an estimated value of $27.8 million. As of December 31, 2022, the Series A Preferred Stock is recorded in temporary equity at the amount of accrued, but unpaid dividends of $4.5 million, and the redemption provision, as a bifurcated derivative, is recorded as a long-term liability with an estimated value of $21.9 million.

As of June 30, 2023, the Series A Preferred Stock had a carrying value of $25.2 million and a liquidation value of $37.8 million. As of December 31, 2022, the Series A Preferred Stock had a carrying value of $24.5 million and a liquidation value of $36.7 million.

The following table provides a reconciliation of the beginning and ending balances of the Series A Preferred Stock, which is recorded in temporary equity:

	2023		2022
Balance, January 1,	$	4,490	$	3,074
Preferred stock accrued dividends		367		346
Balance, March 31,		4,857		3,420
Preferred stock accrued dividends		373		351
Balance, June 30,	$	5,230	$	3,771

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Prepaid Expense and Other Assets (Details) - Deferred Costs, Capitalized, Prepaid, and Other Assets - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Deferred Costs Capitalized Prepaid And Other Assets Abstract
Prepaid expenses	$ 4,427	$ 994
Royalty advances	3,870	1,822
Income tax receivable	2,225	2,217
Employee retention credit	265	1,179
Other assets	440	119
Prepaid expenses and other assets	$ 11,227	$ 6,331

Fair Value Measurements

6 Months Ended

Jun. 30, 2023

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

Note 15 — 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 tables summarize the Company's financial liabilities measured at fair value on a recurring basis as of June 30, 2023 and December 31, 2022 (in thousands):

			Fair Value Measurements
			as of June 30, 2023
	Carrying Amount as of
	June 30, 2023		Level 1		Level 2		Level 3
Preferred stock derivative liability	$	27,793	$	—	$	—	$	27,793

			Fair Value Measurements
			as of December 31, 2022
	Carrying Amount as of
	December 31, 2022		Level 1		Level 2		Level 3
Preferred stock derivative liability	$	21,918	$	—	$	—	$	21,918

Preferred stock derivative liability	2023		2022
Balance, January 1,	$	21,918	$	21,282
Change in fair value		5,875		(5,384	)
Balance, June 30,	$	27,793	$	15,898

The Company’s Series A Preferred derivative liability is classified within Level 3 of the fair value hierarchy because unobservable inputs were used in estimating the fair value. The fair value of the redemption provision embedded in the Series A Preferred Stock is estimated based on a discounted cash flow model and probability assumptions based on management’s estimates of a change of control event occurring. The value of the redemption provision explicitly considered the present value of the potential premium that would be paid related to, and the probability of, an event that would trigger its payment. In subsequent periods, the derivative liability is accounted for at fair value, with changes in fair value recognized as other income (expense) on the Company's condensed consolidated statements of operations.

	Fair Value		Valuation	Unobservable	Range
	As of June 30, 2023		Technique	Inputs	(Weighted Average)
	(In thousands)
Preferred Stock Derivative Liability	$	27,793	Discounted Cash Flow	Change-in-control probability assumptions	Range: 0% to 100%
				Timing of change-in-control assumptions	Range: 1 to 10 years
				Discount Rate	*
				Market yield*	*

	Fair Value		Valuation	Unobservable	Range
	As of December 31, 2022		Technique	Inputs	(Weighted Average)
	(In thousands)
Preferred Stock Derivative Liability	$	21,918	Discounted Cash Flow	Change-in-control probability assumptions	Range: 0% to 100%
				Timing of change-in-control assumptions	Range: 1 to 10 years
				Discount Rate	**
				Implied yield**	**

*Represents the hypothetical market yield
**Represents the implied yield of the 2021 BSP Term Loan

The Company’s cash and cash equivalents including restricted cash, accounts receivable, accounts payable, and accrued expenses represent financial instruments. The carrying value of these financial instruments is a reasonable approximation of fair value due to the short-term nature of the instruments.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Revenue Recognition and Reserve for Sales Returns and Allowances

6 Months Ended

Jun. 30, 2023

Revenue from Contract with Customer [Abstract]

Revenue from Contract with Customer [Text Block]

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

The Company’s contracts with customers only include one performance obligation (i.e., sale of the Company’s products). Revenue is recognized in the gross amount at a point in time when delivery is completed and control of the promised goods is transferred to the customers. Revenue is measured as the amount of consideration the Company expects to be entitled to in exchange for those goods. The Company’s contracts do not involve financing elements as payment terms with customers are less than one year. Further, because revenue is recognized at the point in time goods are sold to customers, there are no contract assets or contract liability balances.

The Company disaggregates its revenues from contracts with customers by reporting segment: Toys/Consumer Products and Costumes. The Company further disaggregates revenues by major geographic regions (See Note 2 - Business Segments, Geographic Data and Sales by Major Customers, for further information).

The Company offers various discounts, pricing concessions, and other allowances to customers, all of which are considered in determining the transaction price. Certain discounts and allowances are fixed and determinable at the time of sale and are recorded at the time of sale as a reduction to revenue. Other discounts and allowances can vary and are determined at management’s discretion (variable consideration). Specifically, the Company occasionally grants discretionary credits to facilitate markdowns and sales of slow-moving merchandise, and consequently accrues an allowance based on historic credits and management estimates. The Company also participates in cooperative advertising arrangements with some customers, whereby it allows a discount from invoiced product amounts in exchange for customer purchased advertising that features the Company’s products. Generally, these allowances range from 1% to 20% of gross sales, and are generally based upon product purchases or specific advertising campaigns. Such allowances are accrued when the related revenue is recognized. To the extent these cooperative advertising arrangements provide a distinct benefit at fair value, they are accounted for as direct selling expenses, otherwise they are recorded as a reduction to revenue. Further, while the Company generally does not allow product returns, the Company does make occasional exceptions to this policy and consequently records a sales return allowance based upon historic return amounts and management estimates. These allowances (variable consideration) are estimated using the expected value method and are recorded at the time of sale as a reduction to revenue. The Company adjusts its estimate of variable consideration at least quarterly or when facts and circumstances used in the estimation process may change. The variable consideration is not constrained as the Company has sufficient history on the related estimates and does not believe there is a risk of significant revenue reversal.

Sales commissions are expensed when incurred as the related revenue is recognized at a point in time and therefore the amortization period is less than one year. As a result, these costs are recorded as direct selling expenses, as incurred.

Shipping and handling activities are considered part of the Company’s obligation to transfer the products and therefore are recorded as direct selling expenses, as incurred. For the three and six months ended June 30, 2023, shipping and handling costs were $1.7 million and $3.6 million, respectively. For the three and six months ended June 30, 2022, shipping and handling costs were $2.2 million and $3.7 million, respectively.

The Company’s reserve for sales returns and allowances amounted to $37.9 million as of June 30, 2023, compared to $51.9 million as of December 31, 2022.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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+ Details

Comprehensive Loss (Details) - Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Comprehensive Loss Abstract
Net loss	$ 6,182		$ 26,207		$ 864	$ 22,298
Other comprehensive income:
Foreign currency translation adjustment	1,129	$ 332	(2,151)	$ (662)	1,461	(2,813)
Comprehensive loss	7,311		24,056		2,325	19,485
Less: Comprehensive loss attributable to non-controlling interests	(273)		(353)		(278)	(453)
Comprehensive loss attributable to JAKKS Pacific, Inc.	$ 7,584		$ 24,409		$ 2,603	$ 19,938

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Reference 38: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1A
-Subparagraph (a)(1)
-Publisher FASB
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Reference 39: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
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-Section 50
-Paragraph 1A
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A

+ Details

Earnings Per Share (Details) - Schedule of Earnings Per Share, Basic and Diluted - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2023

Mar. 31, 2023

Jun. 30, 2022

Mar. 31, 2022

Jun. 30, 2023

Jun. 30, 2022

Schedule Of Earnings Per Share Basic And Diluted Abstract

Net income

$ 6,182

$ 26,207

$ 864

$ 22,298

Net loss attributable to non-controlling interests

(273)

(353)

(278)

(453)

Net loss attributable to Jakks Pacific, Inc.

6,455

$ (5,313)

26,560

$ (3,809)

1,142

22,751

Preferred stock dividend*

^[1]

373

351

740

697

Net income attributable to common stockholders **

^[2]

$ 6,082

$ 26,209

$ 402

$ 22,054

Weighed average common shares outstanding - basic (in Shares)

9,871,000

9,588,000

9,871,000

9,588,000

Earnings per share available to common stockholder- basic (in Dollars per share)

$ 0.62

$ 2.73

$ 0.04

$ 2.3

Weighed average common shares outstanding - diluted (in Shares)

10,532,000

10,037,000

10,428,000

9,978,000

Earnings per share available to common stockholder- diluted (in Dollars per share)

$ 0.58

$ 2.61

$ 0.04

$ 2.21

[1]	The 200,000 shares issued and outstanding are non-participating.
[2]	Net income attributable to common stockholders was computed by deducting preferred dividends of $0.4 million and $0.7 million for the three and six months ended June 30, 2023, respectively. Net income attributable to common stockholders was computed by deducting preferred dividends of $0.4 million and $0.7 million for the three and six months ended June 30, 2022, respectively.

Inventory

6 Months Ended

Jun. 30, 2023

Inventory Disclosure [Abstract]

Inventory Disclosure [Text Block]

Note 3 — 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 or net realizable value, net of inventory obsolescence reserve, and consists of the following (in thousands):

	June 30,		December 31,
	2023		2022
Raw materials	$	41	$	69
Finished goods		65,018		80,550
	$	65,059	$	80,619

As of June 30, 2023 and December 31, 2022, the inventory obsolescence reserve was $10.6 million and $9.0 million, respectively.

Share-Based Payments (Details) - Schedule of Nonvested Restricted Stock Units Activity - Restricted Stock Units (RSUs) [Member]	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Share-Based Payments (Details) - Schedule of Nonvested Restricted Stock Units Activity [Line Items]
Outstanding, Number of Shares \| shares	1,408,586
Outstanding, Weighted Average Grant Date Fair Value \| $ / shares	$ 12.82
Awarded, Number of Shares \| shares	278,081
Awarded, Weighted Average Grant Date Fair Value \| $ / shares	$ 17.49
Vested, Number of Shares \| shares	(191,423)
Vested, Weighted Average Grant Date Fair Value \| $ / shares	$ 8.44
Forfeited, Number of Shares \| shares	(8,151)
Forfeited, Weighted Average Grant Date Fair Value \| $ / shares	$ 19.66
Outstanding, Number of Shares \| shares	1,487,093
Outstanding, Weighted Average Grant Date Fair Value \| $ / shares	$ 14.21

Common Stock and Preferred Stock (Tables)

6 Months Ended

Jun. 30, 2023

Stockholders' Equity Note [Abstract]

Temporary Equity [Table Text Block]

The following table provides a reconciliation of the beginning and ending balances of the Series A Preferred Stock, which is recorded in temporary equity:

	2023		2022
Balance, January 1,	$	4,490	$	3,074
Preferred stock accrued dividends		367		346
Balance, March 31,		4,857		3,420
Preferred stock accrued dividends		373		351
Balance, June 30,	$	5,230	$	3,771

Basis of Presentation

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

Note 1 — Basis of Presentation

The accompanying unaudited interim condensed consolidated financial statements included herein have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. However, the Company believes that the disclosures are adequate to prevent the information presented from being misleading. These financial statements should be read in conjunction with the financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K, which contains audited financial information for the three years in the period ended December 31, 2022.

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

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

In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” which require a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The new standard was initially effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. In November 2019, the FASB issued ASU 2019-10 which deferred the effective date of ASU 2016-13 by three years for Smaller Reporting Companies. As a result, the effective date for the standard is fiscal years beginning after December 15, 2022, and interim periods therein, and early adoption is permitted. The Company adopted ASU 2016-13 and its related amendments on January 1, 2023. The adoption of this new accounting standard did not have a material impact on the Company’s condensed consolidated financial statements.

In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting.” In January 2021, the FASB issued ASU 2021-01, “Reference Rate Reform (Topic 848): Scope.” The ASUs provide temporary optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions, for a limited period of time, to ease the potential burden of recognizing the effects of reference rate reform on financial reporting. The amendments in ASU 2020-04 apply to contracts, hedging relationships and other transactions that reference the London Inter-Bank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued due to the global transition away from LIBOR and certain other interbank offered rates. In December 2022, the FASB issued ASU 2022-06 which extended the effective date of the new standard to fiscal years beginning after December 15, 2024, including interim periods within those fiscal years, with early adoption permitted. In Q1 2023, the Company entered into amendments to its 2021 BSP Term Loan Agreement and its JPMorgan ABL Credit Agreement, which transitioned the interest reference rate on its term loan and revolving line of credit from LIBOR to the Secured Overnight Financing Rate (“SOFR”) (See Note 5 – Debt and Note 6 – Credit Facilities). The adoption of this new accounting standard did not have a material impact on the Company’s condensed consolidated financial statements.

In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity.” The new guidance eliminates two of the three models in ASC 470-20, which required entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock. As a result, only conversion features accounted for under the substantial premium model in ASC 470-20 and those that require bifurcation in accordance with ASC 815-15 will be accounted for separately. In addition, the amendments in ASU 2020-06 eliminate some of the requirements in ASC 815-40 related to equity classification. The amendments in ASU 2020-06 further revised the guidance in ASC 260, Earnings Per Share (“EPS”), to address how convertible instruments are accounted for in calculating diluted EPS, and require enhanced disclosures about the terms of convertible instruments and contracts in an entity’s own equity. The new standard is effective for the Company for fiscal years beginning after December 15, 2023, including interim periods within these fiscal years, with early adoption permitted. The Company is currently evaluating the impact that the adoption of this new guidance will have on its condensed consolidated financial statements.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flows from operating activities
Net income	$ 864	$ 22,298
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	187	207
Depreciation and amortization	3,584	4,368
Write-off and amortization of debt discount	714	188
Write-off and amortization of debt issuance costs	488	245
Share-based compensation expense	3,945	2,025
(Gain) loss on disposal of property and equipment	4	(48)
Loss on debt extinguishment	1,023	0
Intangibles impairment	0	300
Change in fair value of preferred stock derivative liability	5,875	(5,384)
Changes in operating assets and liabilities:
Accounts receivable	(29,895)	(16,833)
Inventory	15,560	(39,712)
Prepaid expenses and other assets	(4,916)	(3,538)
Accounts payable	23,586	34,764
Accounts payable - Meisheng (related party)	8,176	26,387
Accrued expenses	8,450	11,118
Reserve for sales returns and allowances	(14,026)	(660)
Income taxes payable	(2,315)	1,329
Other liabilities	(499)	(505)
Total adjustments	19,941	14,251
Net cash provided by operating activities	20,805	36,549
Cash flows from investing activities
Purchases of property and equipment	(4,918)	(5,276)
Proceeds from sale of property and equipment	25	2
Net cash used in investing activities	(4,893)	(5,274)
Cash flows from financing activities
Repurchase of common stock for employee tax withholding	(1,214)	(644)
Repayment of credit facility borrowings	(10,000)	(13,000)
Proceeds from credit facility borrowings	10,000	13,000
Repayment of 2021 BSP Term Loan	(69,218)	(10,867)
Net cash used in financing activities	(70,432)	(11,511)
Net increase (decrease) in cash, cash equivalents and restricted cash	(54,520)	19,764
Effect of foreign currency translation	1,461	(2,813)
Cash, cash equivalents and restricted cash, beginning of period	85,490	45,332
Cash, cash equivalents and restricted cash, end of period	32,431	62,283
Supplemental disclosures of cash flow information:
Cash paid for income taxes, net	2,444	228
Cash paid for interest	$ 2,854	$ 4,099

Share-Based Payments (Details) - Share-based Payment Arrangement, Expensed and Capitalized, Amount - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Abstract]
Share-based compensation expense	$ 1,856	$ 1,155	$ 3,945	$ 2,025

Goodwill

6 Months Ended

Jun. 30, 2023

Disclosure Text Block Supplement [Abstract]

Goodwill Disclosure [Text Block]

Note 11 — Goodwill

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. For the three and six months ended June 30, 2023, there were no events or circumstances that indicated that an impairment loss may have been incurred.

Based on the Company’s April 1 annual assessment, it determined that the fair values of its reporting units were not less than the carrying amounts. No goodwill impairment was determined to have occurred for the six months ended June 30, 2023 and June 30, 2022.

Fair Value Measurements (Details) - Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation - Fair Value, Inputs, Level 3 [Member] - 3.25% Convertible Senior Notes Due 2023 [Member] - Fair Value, Recurring [Member] - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance	$ 21,918	$ 21,282
Change in fair value	5,875	(5,384)
Balance	$ 27,793	$ 15,898

Revenue Recognition and Reserve for Sales Returns and Allowances (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Revenue Recognition and Reserve for Sales Returns and Allowances (Details) [Line Items]
Selling Expense	$ 3,980	$ 6,838	$ 11,721	$ 11,740
Sales reserves and allowances	37,900		37,900		$ 51,900
Shipping and Handling [Member]
Revenue Recognition and Reserve for Sales Returns and Allowances (Details) [Line Items]
Selling Expense	$ 1,700	$ 2,200	$ 3,600	$ 3,700
Minimum [Member]
Revenue Recognition and Reserve for Sales Returns and Allowances (Details) [Line Items]
Discount on invoiced amount of products			1.00%
Maximum [Member]
Revenue Recognition and Reserve for Sales Returns and Allowances (Details) [Line Items]
Discount on invoiced amount of products			20.00%

Related Party Transactions

6 Months Ended

Jun. 30, 2023

Note 16 — Related Party Transactions

In November 2014, the Company entered into a joint venture with MC&C 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 (see Note 10 – Joint Ventures).

In October 2016, the Company entered into a joint venture with Hong Kong Meisheng Cultural Company Limited, a Hong Kong-based subsidiary of Meisheng Culture & Creative Corp, for the purpose of creating and developing original, multiplatform content for children including new short-form series and original shows (see Note 10 – Joint Ventures).

In March 2017, the Company entered into an equity purchase agreement with Meisheng which provided, among other things, that as long as Meisheng and its affiliates hold 10% or more of the issued and outstanding shares of common stock of the Company, Meisheng shall have the right from time to time to designate a nominee (who currently is Mr. Xiaoqiang Zhao) for election to the Company’s board of directors.

Meisheng also serves as a significant manufacturer of the Company. For the three and six months ended June 30, 2023, the Company made inventory-related payments to Meisheng of approximately $19.1 million and $28.4 million, respectively. For the three and six months ended June 30, 2022, the Company made inventory-related payments to Meisheng of approximately $50.2 million and $65.7 million, respectively. As of June 30, 2023 and December 31, 2022, amounts due to Meisheng for inventory received by the Company, but not paid totaled $18.6 million and $9.8 million, respectively.

A director of the Company is a director at Benefit Street Partners, who owns 145,788 shares of the Series A Preferred Stock (see Note 9 – Common Stock and Preferred Stock).

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Debt

6 Months Ended

Jun. 30, 2023

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

Note 5 — Debt

Term Loan

Term loan consists of the following (in thousands):

	June 30, 2023						December 31, 2022
			Debt Discount/						Debt Discount/
	Principal		Issuance		Net		Principal		Issuance			Net
	Amount		Costs		Amount		Amount		Costs*			Amount
2021 BSP Term Loan	$	—	$	—	$	—	$	68,901	$	(1,750	)	$	67,151

* The term loan was valued using the discounted cash flow method to determine the implied debt discount. The debt discount and issuance costs are amortized over the life of the term loan on a straight-line basis which approximates the effective interest method.

On June 2, 2021, the Company and certain of its subsidiaries, as borrowers, entered into a First Lien Term Loan Facility Credit Agreement (the “2021 BSP Term Loan Agreement”) with Benefit Street Partners L.L.C., as Sole Lead Arranger, and BSP Agency, LLC, as agent, for a $99.0 million first-lien secured term loan (the “Initial Term Loan”) and a $19.0 million delayed draw term loan (the “Delayed Draw Term Loan” and collectively, the “2021 BSP Term Loan”). Net proceeds from the issuance of the 2021 BSP Term Loan, after deduction of $2.2 million in closing fees and $0.5 million of other administrative fees paid directly to the lenders, totaled $96.3 million. These fees are amortized over the life of the 2021 BSP Term Loan on a straight-line basis which approximates the effective interest method. Proceeds from the Initial Term Loan, together with available cash from the Company, were used to repay the Company’s former term loan (the “2019 Recap Term Loan” formerly known as the “New Term Loan” in prior filings) under the agreement dated as of August 9, 2019 with Cortland Capital Market Services LLC, as agent for certain investor parties. The Delayed Draw Term Loan provision was designed to provide necessary capital to redeem any of the Company’s outstanding 3.25% convertible senior notes due 2023, upon their maturity, which, upon repayment of the 2019 Recap Term Loan, accelerated to no later than 91 days from the repayment of the 2019 Recap Term Loan, or September 1, 2021. On July 29, 2021, the Company terminated its Delayed Draw Term Loan option as it determined it had sufficient liquidity to fund any outstanding convertible senior notes that remained upon maturity.

Amounts outstanding under the 2021 BSP Term Loan bear interest at either (i) LIBOR plus 6.50% - 7.00% (determined by reference to a net leverage pricing grid), subject to a 1.00% LIBOR floor, or (ii) base rate plus 5.50% - 6.00% (determined by reference to a net leverage pricing grid), subject to a 2.00% base rate floor. The 2021 BSP Term Loan matures in June 2027.

In January 2023, the Company entered into a second amendment for its 2021 BSP Term Loan Agreement, which transitioned the interest reference rate on its 2021 BSP Term Loan from LIBOR to the Secured Overnight Financing Rate (“SOFR”). The new interest reference rate for the 2021 BSP Term Loan will be effective on April 1, 2023. In addition to the transition to SOFR, the amendment also includes a constant 0.10% spread adjustment until the maturity of the 2021 BSP Term Loan.

The 2021 BSP Term Loan Agreement contains negative covenants that, subject to certain exceptions, limit the ability of the Company and its subsidiaries to, among other things, incur additional indebtedness, make restricted payments, pledge its assets as security, make investments, loans, advances, guarantees and acquisitions, undergo fundamental changes and enter into transactions with affiliates. Commencing with the fiscal quarter ending June 30, 2021, the Company is required to maintain a Net Leverage Ratio of 4:00x, with step-downs occurring each fiscal year starting with the quarter ending March 31, 2022 through the quarter ending September 30, 2024 in which the Company is required to maintain a Net Leverage Ratio of 3:00x. On April 26, 2022, the Company entered into a First Amendment to the 2021 BSP Term Loan Agreement, to provide, among other things, that the Company must maintain Qualified Cash of at least: (a) at all times after the Closing Date and prior to the First Amendment Effective Date, April 26, 2022, $20.0 million; (b) at all times during the period commencing on the First Amendment Effective Date through and including June 30, 2022, $15.0 million; and (c) at all times on and after July 1, 2022, through September 30, 2022, $17.5 million; provided, however, that if the Total Net Leverage Ratio exceeded 1.75:1.00 as of the last day of the most recently ended month for which financial statements were required to have been delivered, then the amount set forth in this clause shall be increased to $20.0 million. Notwithstanding the foregoing, the Applicable Minimum Cash Amount shall be reduced by $1.0 million for every $5.0 million principal prepayment or repayment of the Term Loans following the First Amendment Effective Date; provided however, that, the Applicable Minimum Cash Amount shall in no event be reduced below $15.0 million.

The 2021 BSP Term Loan Agreement contains events of default that are customary for a facility of this nature, including (subject in certain cases to grace periods and thresholds) nonpayment of principal, nonpayment of interest, fees or other amounts, material inaccuracy of representations and warranties, violation of covenants, cross-default to certain other existing indebtedness, bankruptcy or insolvency events, certain judgment defaults and a change of control as specified in the 2021 BSP Term Loan Agreement. If an event of default occurs, the maturity of the amounts owed under the 2021 BSP Term Loan Agreement may be accelerated.

The obligations under the 2021 BSP Term Loan Agreement are guaranteed by the Company, the subsidiary borrowers thereunder and certain of the other existing and future direct and indirect subsidiaries of the Company and are secured by substantially all of the assets of the Company, the subsidiary borrowers thereunder and such other subsidiary guarantors, in each case, subject to certain exceptions and permitted liens and subject to the priority lien granted under the JPMorgan ABL Credit Agreement (see Note 6 – Credit Facility).

The agent and Sole Lead Arranger under the 2021 BSP Term Loan are affiliates of an affiliate of the Company, which affiliate, at the time of refinancing, owned common stock, and the 3.25% convertible senior notes due 2023 of the Company as well as the Company’s outstanding Series A Preferred Stock (see Note 16 – Related Party Transactions).

The fair value of the Company’s 2021 BSP Term Loan is considered Level 3 fair value (see Note 15 – Fair Value Measurements for further discussion of the fair value hierarchy) and are measured using the discounted future cash flow method. In addition to the debt terms, the valuation methodology includes an assumption of a discount rate that approximates the current yield on a debt security with comparable risk. This assumption is considered an unobservable input in that it reflects the Company’s own assumptions about the inputs that market participants would use in pricing the asset or liability. The Company believes that this is the best information available for use in the fair value measurement. The estimated fair value of the 2021 BSP Term Loan was $69.3 million as of December 31, 2022 compared to a carrying value of $68.9 million as of December 31, 2022.

On June 27, 2022, as permitted by the terms within the 2021 BSP Term Loan Agreement, the Company made a voluntary fee-free $10.0 million prepayment towards the outstanding principal amount of the 2021 BSP Term Loan.

On September 28, 2022, as permitted by the terms within the 2021 BSP Term Loan Agreement, the Company made a voluntary $17.5 million prepayment towards the outstanding principal amount of the 2021 BSP Term Loan and incurred a $0.5 million prepayment penalty.

On January 3, 2023, as permitted by the terms within the 2021 BSP Term Loan Agreement, the Company made a voluntary $15.0 million prepayment towards the outstanding principal amount of the 2021 BSP Term Loan and incurred a $0.2 million prepayment penalty.

On March 3, 2023, as required by the terms within the 2021 BSP Term Loan Agreement under the Excess Cash Flow (“ECF”) Sweep provision, the Company made a mandatory $23.1 million payment towards the outstanding principal amount of the 2021 BSP Term Loan.

On June 5, 2023, the Company paid in full the 2021 BSP Term Loan and terminated the 2021 BSP Term Loan Agreement by making a $30.2 million prepayment towards the outstanding principal amount. Additionally, the Company made a $0.4 million payment towards the outstanding accrued interest, and a $0.3 million payment for the prepayment penalty and other related fees. In connection with this transaction, the Company recognized a loss on debt extinguishment of $1.0 million on its condensed consolidated statements of operations.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net sales	$ 166,933	$ 220,422	$ 274,417	$ 341,303
Cost of sales:
Cost of goods	115,735	159,532	191,782	250,496
Gross profit	51,198	60,890	82,635	90,807
Direct selling expenses	3,980	6,838	11,721	11,740
General and administrative expenses	30,677	29,514	58,671	54,667
Depreciation and amortization	93	578	195	1,174
Selling, general and administrative expenses	34,750	36,930	70,587	67,581
Intangibles impairment	0	300	0	300
Income from operations	16,448	23,660	12,048	22,926
Loss from joint ventures	(565)	0	(565)	0
Other income (expense), net	38	183	476	269
Change in fair value of preferred stock derivative liability	(6,022)	6,029	(5,875)	5,384
Loss on debt extinguishment	(1,023)	0	(1,023)	0
Interest income	86	6	203	9
Interest expense	(1,302)	(2,337)	(4,305)	(4,539)
Income before provision for income taxes	7,660	27,541	959	24,049
Provision for income taxes	1,478	1,334	95	1,751
Net income	6,182	26,207	864	22,298
Net loss attributable to non-controlling interests	(273)	(353)	(278)	(453)
Net loss attributable to Jakks Pacific, Inc.	6,455	26,560	1,142	22,751
Net income attributable to common stockholders	$ 6,082	$ 26,209	$ 402	$ 22,054
Earnings per share - basic (in Dollars per share)	$ 0.62	$ 2.73	$ 0.04	$ 2.3
Shares used in earnings per share - basic (in Shares)	9,871,000	9,588,000	9,871,000	9,588,000
Earnings per share - diluted (in Dollars per share)	$ 0.58	$ 2.61	$ 0.04	$ 2.21
Shares used in earnings per share - diluted (in Shares)	10,532,000	10,037,000	10,428,000	9,978,000
Comprehensive income	$ 7,311	$ 24,056	$ 2,325	$ 19,485
Comprehensive income attributable to JAKKS Pacific, Inc.	7,584	24,409	2,603	19,938
Cost of Sales [Member]
Cost of sales:
Cost of goods	86,156	121,850	144,460	193,908
Royalty [Member]
Cost of sales:
Cost of goods	27,279	35,704	43,933	53,394
Amortization Of Tools And Mold [Member]
Cost of sales:
Cost of goods	$ 2,300	$ 1,978	$ 3,389	$ 3,194

Debt (Details) - USD ($) $ in Thousands						1 Months Ended	3 Months Ended		6 Months Ended
Debt (Details) - USD ($) $ in Thousands	Jun. 05, 2023	Mar. 03, 2023	Sep. 28, 2022	Jun. 27, 2022	Jun. 02, 2021	Jan. 31, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Jan. 03, 2023	Dec. 31, 2022
Debt (Details) [Line Items]
Gain (Loss) on Extinguishment of Debt							$ (1,023)	$ 0	$ (1,023)	$ 0
Initial Term Loan [Member]
Debt (Details) [Line Items]
Debt Instrument, Face Amount					$ 99,000
Proceeds from Issuance of Long-Term Debt					$ 96,300
Debt Instrument, Interest Rate, Stated Percentage					3.25%
Debt Instrument, Covenant Description					On April 26, 2022, the Company entered into a First Amendment to the 2021 BSP Term Loan Agreement, to provide, among other things, that the Company must maintain Qualified Cash of at least: (a) at all times after the Closing Date and prior to the First Amendment Effective Date, April 26, 2022, $20.0 million; (b) at all times during the period commencing on the First Amendment Effective Date through and including June 30, 2022, $15.0 million; and (c) at all times on and after July 1, 2022, through September 30, 2022, $17.5 million; provided, however, that if the Total Net Leverage Ratio exceeded 1.75:1.00 as of the last day of the most recently ended month for which financial statements were required to have been delivered, then the amount set forth in this clause shall be increased to $20.0 million. Notwithstanding the foregoing, the Applicable Minimum Cash Amount shall be reduced by $1.0 million for every $5.0 million principal prepayment or repayment of the Term Loans following the First Amendment Effective Date; provided however, that, the Applicable Minimum Cash Amount shall in no event be reduced below $15.0 million.
Repayments of Debt			$ 17,500	$ 10,000
Payment for Debt Extinguishment or Debt Prepayment Cost			$ 500
Initial Term Loan [Member] \| London Interbank Offered Rate LIBOR [Member]
Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate, Constant Spread Adjustment						0.10%
Initial Term Loan [Member] \| Minimum [Member] \| London Interbank Offered Rate LIBOR [Member]
Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate					6.50%
Debt Instrument, Description of Variable Rate Basis					subject to a 1.00% LIBOR floor, or (ii) base rate plus 5.50% - 6.00% (determined by reference to a net leverage pricing grid), subject to a 2.00% base rate floor
Initial Term Loan [Member] \| Maximum [Member] \| London Interbank Offered Rate LIBOR [Member]
Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate					7.00%
Delayed Draw Term Loan [Member]
Debt (Details) [Line Items]
Debt Instrument, Face Amount					$ 19,000
Benefit Street Partners [Member]
Debt (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					3.25%
Long-Term Debt, Fair Value												$ 69,300
Value of debt outstanding												$ 68,900
Repayments of Debt	$ 30,200	$ 23,100
Payment for Debt Extinguishment or Debt Prepayment Cost	300
Gain (Loss) on Extinguishment of Debt	1,000
Accrued Interest [Member] \| Benefit Street Partners [Member]
Debt (Details) [Line Items]
Repayments of Debt	$ 400
Closing Fees [Member]
Debt (Details) [Line Items]
Debt Instrument, Unamortized Discount (Premium), Net					$ 2,200
Other Administrative Fees [Member]
Debt (Details) [Line Items]
Debt Issuance Costs, Gross					$ 500
Secured Debt [Member] \| New Term Loan Agreement [Member]
Debt (Details) [Line Items]
Long-Term Debt, Fair Value											$ 15,000
Secured Debt [Member] \| Reported Value Measurement [Member] \| New Term Loan Agreement [Member]
Debt (Details) [Line Items]
Value of debt outstanding											$ 200

Prepaid Expense and Other Assets

6 Months Ended

Jun. 30, 2023

Disclosure Text Block Supplement [Abstract]

Other Current Assets [Text Block]

Note 17 — Prepaid Expenses and Other Assets

Prepaid expenses and other assets as of June 30,2023 and December 31, 2022 consist of the following (in thousands):

	June 30, 2023		December 31, 2022
Prepaid expenses	$	4,427	$	994
Royalty advances		3,870		1,822
Income tax receivable		2,225		2,217
Employee retention credit		265		1,179
Other assets		440		119
Prepaid expenses and other assets	$	11,227	$	6,331

Common Stock and Preferred Stock (Details)			3 Months Ended		6 Months Ended
Common Stock and Preferred Stock (Details)	Jul. 01, 2022 USD ($) shares	Aug. 09, 2019 $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) shares	Dec. 31, 2022 USD ($) $ / shares shares
Common Stock and Preferred Stock (Details) [Line Items]
At Market Issuance Sales Agreement, Offering, Maximum	$ 75,000,000
Additional Securities Available (in Shares) \| shares	75,000,000
Temporary Equity, Shares Issued (in Shares) \| shares		200,000	200,000		200,000		200,000
Temporary Equity, Par or Stated Value Per Share (in Dollars per share) \| $ / shares		$ 0.001	$ 0.001		$ 0.001		$ 0.001
Temporary Equity, Shares Outstanding (in Shares) \| shares			200,000		200,000		200,000
Temporary Equity, Initial Value Per Share (in Dollars per share) \| $ / shares		$ 100
Temporary Equity, Quarterly Dividend Rate					6.00%
Mandatorily Redeemable Preferred Stock, Fair Value Disclosure			$ 25,200,000		$ 25,200,000		$ 24,500,000
Preferred Stock, Liquidation Preference, Value			37,800,000		37,800,000		36,700,000
Minimum [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Temporary Equity, Liquidation Preference Percent Of Accreted Amount		20.00%
Maximum [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Temporary Equity, Liquidation Preference Percent Of Accreted Amount		150.00%
Redeemable Preferred Stock [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Dividends			400,000	$ 400,000	700,000	$ 700,000
Dividends Payable			5,200,000		5,200,000		4,500,000
Redeemable Preferred Stock [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value			$ 27,800,000		27,800,000		$ 21,900,000
Executive Officer [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Number Of Executive Officers				3		3
Restricted Stock [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited (in Shares) \| shares						149,238
Restricted Stock Award, Forfeitures					$ 41,000	$ 2.2
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Forfeitures (in Shares) \| shares					2,206
Restricted Stock [Member] \| Executive Officer [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Number Of Executive Officers			2		2
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited (in Shares) \| shares					69,358	113,162
Restricted Stock Award, Forfeitures					$ 1.2	$ 1.4

Inventory (Details) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventory Valuation Reserves	$ 10.6	$ 9.0

Inventory (Details) - Schedule of Inventory, Current - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Schedule Of Inventory Current Abstract
Raw materials	$ 41	$ 69
Finished goods	65,018	80,550
Inventory, net	$ 65,059	$ 80,619

Comprehensive Loss (Tables)

6 Months Ended

Jun. 30, 2023

Stockholders' Equity Note [Abstract]

Comprehensive Income (Loss) [Table Text Block]

The table below presents the components of the Company’s comprehensive income for the three and six months ended June 30, 2023 and 2022 (in thousands):

	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2023			2022			2023			2022
Net income	$	6,182		$	26,207		$	864		$	22,298
Other comprehensive income:
Foreign currency translation adjustment		1,129			(2,151	)		1,461			(2,813	)
Comprehensive income		7,311			24,056			2,325			19,485
Less: Comprehensive loss attributable to non-controlling interests		(273	)		(353	)		(278	)		(453	)
Comprehensive income attributable to JAKKS Pacific, Inc.	$	7,584		$	24,409		$	2,603		$	19,938

Debt (Tables)

6 Months Ended

Jun. 30, 2023

Debt Disclosure [Abstract]

Schedule of Debt [Table Text Block]

Term loan consists of the following (in thousands):

	June 30, 2023						December 31, 2022
			Debt Discount/						Debt Discount/
	Principal		Issuance		Net		Principal		Issuance			Net
	Amount		Costs		Amount		Amount		Costs*			Amount
2021 BSP Term Loan	$	—	$	—	$	—	$	68,901	$	(1,750	)	$	67,151

Cash Flow, Supplemental Disclosures (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Supplemental Cash Flow Elements [Abstract]
Purchase of property and equipment incurred	$ 4.7	$ 4.4

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 32,228	$ 85,297
Restricted cash	203	193
Accounts receivable, net of allowances for credit losses of $3,022 and $2,865 at June 30, 2023 and December 31, 2022, respectively	132,479	102,771
Inventory	65,059	80,619
Prepaid expenses and other assets	11,227	6,331
Total current assets	241,196	275,211
Property and equipment
Office furniture and equipment	10,115	10,064
Molds and tooling	117,472	113,714
Leasehold improvements	6,504	6,659
Total	134,091	130,437
Less accumulated depreciation and amortization	116,813	115,575
Property and equipment, net	17,278	14,862
Operating lease right-of-use assets, net	15,249	19,913
Other long-term assets	2,331	2,469
Deferred income tax assets, net	57,804	57,804
Goodwill	35,083	35,083
Total assets	368,941	405,342
Current liabilities
Accounts payable	57,768	33,687
Accounts payable – Meisheng (related party)	18,612	9,820
Accrued expenses	46,448	37,998
Reserve for sales returns and allowances	37,851	51,877
Income taxes payable	5,808	8,165
Short term operating lease liabilities	9,226	10,746
Short term debt, net	0	25,529
Total current liabilities	175,713	177,822
Long term operating lease liabilities	6,220	9,863
Debt, non-current portion, net of issuance costs and debt discounts		41,622
Preferred stock derivative liability	27,793	21,918
Income taxes payable	2,971	2,929
Total liabilities	212,697	254,154
Preferred stock accrued dividends, $0.001 par value; 5,000,000 shares authorized; 200,000 shares issued and outstanding at June 30, 2023 and December 31, 2022	5,230	4,490
Stockholders' Equity
Common stock, $0.001 par value; 100,000,000 shares authorized; 9,870,927 and 9,742,236 shares issued and outstanding at June 30, 2023 and December 31, 2022, respectively	10	10
Additional paid-in capital	277,178	275,187
Accumulated deficit	(110,876)	(112,018)
Accumulated other comprehensive loss	(16,021)	(17,482)
Total JAKKS Pacific, Inc. stockholders' equity	150,291	145,697
Non-controlling interests	723	1,001
Total stockholders' equity	151,014	146,698
Total liabilities, preferred stock and stockholders' equity	$ 368,941	$ 405,342

Credit Facilities

6 Months Ended

Jun. 30, 2023

Credit Facilities Abstract

Credit Facilities [Text Block]

Note 6 — Credit Facilities

JPMorgan Chase

On June 2, 2021, the Company and certain of its subsidiaries, as borrowers, entered into a Credit Agreement (the “JPMorgan ABL Credit Agreement”), with JPMorgan Chase Bank, N.A., as agent and lender for a $67,500,000 senior secured revolving credit facility (the “JPMorgan ABL Facility”). The JPMorgan ABL Credit Agreement replaced the Company’s existing asset-based revolving credit agreement, dated as of March 27, 2014 (the “Wells Fargo ABL Facility,” formerly known as the “Amended ABL Facility” in prior filings), with General Electric Capital Corporation, since assigned to Wells Fargo Bank, National Association. The Company pays a commitment fee (0.25% - 0.375%) based on the unused portion of the revolving credit facility. Any amounts borrowed under the JPMorgan ABL Facility will bear interest at either (i) LIBOR plus 1.50% - 2.00% (determined by reference to an excess availability pricing grid) or (ii) Alternate Base Rate plus 0.50% - 1.00% (determined by reference to an excess availability pricing grid and base rate subject to a 1.00% floor). The JPMorgan ABL Facility matures in June 2026. As of June 30, 2023, the weighted average interest rate on the credit facility with JPMorgan Chase Bank was 6.8%.

In March 2023, the Company entered into a first amendment for its JPMorgan ABL Credit Agreement, which transitioned the interest reference rate on its JPMorgan ABL Facility from LIBOR to the Secured Overnight Financing Rate (“SOFR”). The new interest reference rate for the ABL Facility became effective on March 16, 2023. Any amounts borrowed under the JPMorgan ABL Facility will bear interest at either (i) SOFR plus 1.50% - 2.00% (determined by reference to an excess availability pricing grid) plus a constant 0.10% spread adjustment or (ii) Alternate Base Rate plus 0.50% - 1.00% (determined by reference to an excess availability pricing grid and base rate subject to a 1.00% floor).

The JPMorgan ABL Credit Agreement contains negative covenants that, subject to certain exceptions, limit the ability of the Company and its subsidiaries to, among other things, incur additional indebtedness, make restricted payments, pledge their assets as security, make investments, loans, advances, guarantees and acquisitions, undergo fundamental changes and enter into transactions with affiliates. Under certain circumstances the Company is also subject to a springing fixed charge coverage ratio covenant of not less than 1.1 to 1.0, as described in more detail in the JPMorgan ABL Credit Agreement.

The JPMorgan ABL Credit Agreement contains events of default that are customary for a facility of this nature, including (subject in certain cases to grace periods and thresholds) nonpayment of principal, interest, fees or other amounts, material inaccuracy of representations and warranties, violation of covenants, cross-default to certain other existing indebtedness, bankruptcy or insolvency events, certain judgment defaults, loss of liens or guarantees and a change of control as specified in the JPMorgan ABL Credit Agreement. If an event of default occurs, the commitments of the lenders to lend under the JPMorgan ABL Credit Agreement may be terminated and the maturity of the amounts owed may be accelerated.

The obligations under the JPMorgan ABL Credit Agreement are guaranteed by the Company, the subsidiary borrowers thereunder and certain of the other existing and future direct and indirect subsidiaries of the Company and are secured by substantially all of the assets of the Company, the subsidiary borrowers thereunder and such other subsidiary guarantors, in each case, subject to certain exceptions and permitted liens.

As of June 30, 2023, the amount of outstanding borrowings was nil and the total excess borrowing availability was $54.9 million.

As of June 30, 2023, off-balance sheet arrangements include letters of credit issued by JPMorgan of $9.3 million.

Amortization expense classified as interest expense related to the $1.6 million of debt issuance costs associated with the transaction that closed on June 2, 2021 (i.e., JPMorgan ABL Credit Agreement) was $0.1 million and $0.2 million for the three and six months ended June 30, 2023, respectively.

As of June 30, 2023, the Company was in compliance with the financial covenants under the JPMorgan ABL Credit Agreement.

Share-Based Payments (Details) $ in Millions	6 Months Ended
Share-Based Payments (Details) $ in Millions	Jun. 30, 2023 USD ($)
Restricted Stock [Member] \| Minimum [Member]
Share-Based Payments (Details) [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period	1 year
Restricted Stock [Member] \| Maximum [Member]
Share-Based Payments (Details) [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period	4 years
Restricted Stock Units (RSUs) [Member]
Share-Based Payments (Details) [Line Items]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount (in Dollars)	$ 15.3
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	2 years 3 months 18 days

Related Party Transactions (Details) - USD ($)	3 Months Ended		6 Months Ended
Related Party Transactions (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Director [Member] \| Series A Preferred Stock [Member]
Related Party Transactions (Details) [Line Items]
Investment Owned, Balance, Shares (in Shares)	145,788		145,788
Inventory Related Payments [Member] \| Hong Kong Meisheng Cultural Company Limited [Member]
Related Party Transactions (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	$ 19,100,000	$ 50.2	$ 28.4	$ 65.7
Due To Related Parties Current And Noncurrent	$ 18,600,000		$ 18,600,000		$ 9,800,000

Litigation and Contingencies

6 Months Ended

Jun. 30, 2023

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

Note 13 — Litigation and Contingencies

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. The Company accrues for losses when the loss is deemed probable and the liability can reasonably be estimated. Where a liability is probable and there is a range of estimated loss with no best estimate in the range, the Company records the minimum estimated liability related to the claim. As additional information becomes available, the Company assesses the potential liability related to its pending litigation and revises its estimates.

In the normal course of business, the Company may provide certain indemnifications and/or other commitments of varying scope to a) its licensors, customers and certain other parties, including against third-party claims of intellectual property infringement, and b) its officers, directors and employees, including against third-party claims regarding the periods in which they serve in such capacities with the Company. The duration and amount of such obligations is, in certain cases, indefinite. The Company's director’s and officer’s liability insurance policy may, however, enable it to recover a portion of any future payments related to its officer, director or employee indemnifications. For the past five years, costs related to director and officer indemnifications have not been significant. Other than certain liabilities recorded in the normal course of business related to royalty payments due to the Company's licensors, no liabilities have been recorded for indemnifications and/or other commitments.

Earnings Per Share (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2023

Jun. 30, 2022

Jun. 30, 2023

Jun. 30, 2022

Earnings Per Share (Details) [Line Items]

Preferred Stock, Shares Outstanding (in Shares)

200,000

Temporary Equity, Dividends, Adjustment

^[1]

$ 373

$ 351

$ 740

$ 697

Convertible Debt Securities [Member]

Earnings Per Share (Details) [Line Items]

Temporary Equity, Dividends, Adjustment

$ 400

$ 700

[1]	The 200,000 shares issued and outstanding are non-participating.

Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2023

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

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

	Three Months Ended June 30,						Six Months Ended June 30,
Earnings per share - basic and diluted	2023			2022			2023			2022
Net income	$	6,182		$	26,207		$	864		$	22,298
Net loss attributable to non-controlling interests		(273	)		(353	)		(278	)		(453	)
Net income attributable to JAKKS Pacific, Inc.		6,455			26,560			1,142			22,751
Preferred stock dividend*		373			351			740			697
Net income attributable to common stockholders **	$	6,082		$	26,209		$	402		$	22,054
Weighed average common shares outstanding - basic		9,871			9,588			9,871			9,588
Earnings per share available to common stockholder- basic	$	0.62		$	2.73		$	0.04		$	2.30
Weighed average common shares outstanding - diluted		10,532			10,037			10,428			9,978
Earnings per share available to common stockholder- diluted	$	0.58		$	2.61		$	0.04		$	2.21

* The 200,000 shares issued and outstanding are non-participating.

** Net income attributable to common stockholders was computed by deducting preferred dividends of $0.4 million and $0.7 million for the three and six months ended June 30, 2023, respectively. Net income attributable to common stockholders was computed by deducting preferred dividends of $0.4 million and $0.7 million for the three and six months ended June 30, 2022, respectively.

Credit Facilities (Details) - USD ($)		1 Months Ended	3 Months Ended	6 Months Ended
Credit Facilities (Details) - USD ($)	Jun. 02, 2021	Mar. 31, 2023	Jun. 30, 2023	Jun. 30, 2023
Credit Facilities (Details) [Line Items]
Letters of Credit Outstanding, Amount (in Dollars)			$ 9,300,000	$ 9,300,000
JPMorgan ABL Credit Agreement [Member]
Credit Facilities (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity (in Dollars)	$ 67,500,000
Line of Credit, Current (in Dollars)
Letters of Credit Outstanding, Amount (in Dollars)			54,900,000	54,900,000
Debt Issuance Costs, Gross (in Dollars)			1,600,000	1,600,000
Amortization of Debt Issuance Costs (in Dollars)			$ 0.1	$ 0.2
JPMorgan ABL Credit Agreement [Member] \| Minimum [Member]
Credit Facilities (Details) [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.25%
Fixed Charge Coverage Ratio	1.1
JPMorgan ABL Credit Agreement [Member] \| Minimum [Member] \| London Interbank Offered Rate LIBOR [Member]
Credit Facilities (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.50%
JPMorgan ABL Credit Agreement [Member] \| Minimum [Member] \| Base Rate [Member]
Credit Facilities (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%	0.50%
JPMorgan ABL Credit Agreement [Member] \| Minimum [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Credit Facilities (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.50%
JPMorgan ABL Credit Agreement [Member] \| Maximum [Member]
Credit Facilities (Details) [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.375%
Fixed Charge Coverage Ratio	1
JPMorgan ABL Credit Agreement [Member] \| Maximum [Member] \| London Interbank Offered Rate LIBOR [Member]
Credit Facilities (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.00%
JPMorgan ABL Credit Agreement [Member] \| Maximum [Member] \| Base Rate [Member]
Credit Facilities (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.00%	1.00%
JPMorgan ABL Credit Agreement [Member] \| Maximum [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Credit Facilities (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.00%
Debt Instrument, Basis Spread on Variable Rate, Constant Spread Adjustment		0.10%
General Electric Capital Corporation Loan Agreement [Member]
Credit Facilities (Details) [Line Items]
Line of Credit Facility, Interest Rate During Period				6.80%

Earnings Per Share

6 Months Ended

Jun. 30, 2023

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

Note 8 — Earnings Per Share

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

	Three Months Ended June 30,						Six Months Ended June 30,
Earnings per share - basic and diluted	2023			2022			2023			2022
Net income	$	6,182		$	26,207		$	864		$	22,298
Net loss attributable to non-controlling interests		(273	)		(353	)		(278	)		(453	)
Net income attributable to JAKKS Pacific, Inc.		6,455			26,560			1,142			22,751
Preferred stock dividend*		373			351			740			697
Net income attributable to common stockholders **	$	6,082		$	26,209		$	402		$	22,054
Weighed average common shares outstanding - basic		9,871			9,588			9,871			9,588
Earnings per share available to common stockholder- basic	$	0.62		$	2.73		$	0.04		$	2.30
Weighed average common shares outstanding - diluted		10,532			10,037			10,428			9,978
Earnings per share available to common stockholder- diluted	$	0.58		$	2.61		$	0.04		$	2.21

* The 200,000 shares issued and outstanding are non-participating.

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 restricted stock units to the extent they are dilutive). No restricted stock units were excluded from the computation of diluted earnings per share for the three and six months ended June 30, 2023 and 2022.

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit)	$ 1,478	$ 1,334	$ 95	$ 1,751
Effective Income Tax Rate Reconciliation, Percent	(19.30%)	(4.80%)	9.90%	7.30%

- Definition

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

+ References + Details

Business Segments, Geographic Data, and Sales by Major Customers (Details) - Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	$ 32,527		$ 32,527		$ 34,775
Net Sales	166,933	$ 220,422	274,417	$ 341,303
CHINA
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	16,734		16,734		14,161
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	13,062		13,062		17,383
Net Sales	136,187	192,484	216,630	289,534
HONG KONG
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	1,736		1,736		2,142
UNITED KINGDOM
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	896		896		974
MEXICO
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	64		64		69
CANADA
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	35		35		$ 46
Net Sales	6,799	5,537	10,853	8,916
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	16,638	14,447	26,800	27,836
Latin America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	3,067	3,823	12,271	6,208
Australia and New Zealand [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	1,756	1,582	3,364	3,073
Asia [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	1,831	2,363	3,211	4,439
Middle East and Africa [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	$ 655	$ 186	$ 1,288	$ 1,297

Business Segments, Geographic Data, and Sales by Major Customers

6 Months Ended

Jun. 30, 2023

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

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

The Company is a worldwide producer and marketer of children’s toys and other consumer products, principally engaged in the design, development, production, marketing and distribution of its diverse portfolio of products. The Company’s segments are (i) Toys/Consumer Products and (ii) Costumes.

The Toys/Consumer Products segment includes action figures, vehicles, play sets, plush products, dolls, electronic products, construction toys, infant and pre-school toys, child-sized and hand-held role play toys and everyday costume play, foot-to-floor ride-on vehicles, wagons, novelty toys, seasonal and outdoor products, kids’ indoor and outdoor furniture, and related products.

The Costumes segment, under its Disguise branding, designs, develops, markets and sells a wide range of every-day and special occasion dress-up costumes and related accessories in support of Halloween, Carnival, Children’s Day, Book Day/Week, and every-day/any-day costume play.

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

Results are not necessarily those which would be achieved if each segment was an unaffiliated business enterprise. Information by segment and a reconciliation to reported amounts for the three and six months ended June 30, 2023 and 2022 and as of June 30, 2023 and December 31, 2022 are as follows (in thousands):

`	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023		2022
Net Sales
Toys/Consumer Products	$	117,934	$	148,860	$	215,827	$	259,983
Costumes		48,999		71,562		58,590		81,320
	$	166,933	$	220,422	$	274,417	$	341,303

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023			2022
Income from Operations
Toys/Consumer Products	$	15,687	$	18,447	$	14,526		$	20,454
Costumes		761		5,213		(2,478	)		2,472
	$	16,448	$	23,660	$	12,048		$	22,926

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023		2022
Depreciation and Amortization Expense
Toys/Consumer Products	$	2,330	$	2,312	$	3,490	$	4,037
Costumes		63		244		94		331
	$	2,393	$	2,556	$	3,584	$	4,368

	June 30,		December 31,
	2023		2022
Assets
Toys/Consumer Products	$	297,441	$	377,605
Costumes		71,500		27,737
	$	368,941	$	405,342

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. The following tables present information about the Company by geographic area as of June 30, 2023 and December 31, 2022 and for the three and six months ended June 30, 2023 and 2022 (in thousands):

	June 30,		December 31,
	2023		2022
Long-lived Assets
China	$	16,734	$	14,161
United States		13,062		17,383
Hong Kong		1,736		2,142
United Kingdom		896		974
Mexico		64		69
Canada		35		46
	$	32,527	$	34,775

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023		2022
Net Sales by Customer Area
United States	$	136,187	$	192,484	$	216,630	$	289,534
Europe		16,638		14,447		26,800		27,836
Latin America		3,067		3,823		12,271		6,208
Canada		6,799		5,537		10,853		8,916
Australia & New Zealand		1,756		1,582		3,364		3,073
Asia		1,831		2,363		3,211		4,439
Middle East & Africa		655		186		1,288		1,297
	$	166,933	$	220,422	$	274,417	$	341,303

Major Customers

Net sales to major customers for the three and six months ended June 30, 2023 and 2022 were as follows (in thousands, except for percentages):

	Three Months Ended June 30,										Six Months Ended June 30,
	2023					2022					2023					2022
			Percentage					Percentage					Percentage					Percentage
	Amount		of Net Sales			Amount		of Net Sales			Amount		of Net Sales			Amount		of Net Sales
Target	$	49,646		29.8	%	$	65,122		29.6	%	$	79,081		28.8	%	$	100,792		29.5	%
Wal-Mart		35,085		21.0			70,371		31.9			58,359		21.3			93,391		27.4
	$	84,731		50.8	%	$	135,493		61.5	%	$	137,440		50.1	%	$	194,183		56.9	%

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

The concentration of the Company’s business with a relatively small number of customers may expose the Company to material adverse effects if one or more of its large customers were to experience financial difficulty. The Company performs ongoing credit evaluations of its top customers and maintains an allowance for potential credit losses.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Share-Based Payments

6 Months Ended

Jun. 30, 2023

Share-Based Payment Arrangement [Abstract]

Share-Based Payment Arrangement [Text Block]

Note 14 — Share-Based Payments

The Company’s 2002 Stock Award and Incentive Plan (the “Plan”), as amended, provides for the awarding of stock options, restricted stock and restricted stock units to certain key employees, executive officers and non-employee directors. Current awards under the Plan include grants to executive officers and certain key employees of restricted stock units, with vesting contingent upon (a) the completion of specified service periods ranging from one to four years and/or (b) meeting certain financial performance and/or market-based metrics. Shares for the restricted stock units are not issued until they vest.

The following table summarizes the total share-based compensation expense recognized for the three and six months ended June 30, 2023 and 2022 (in thousands)

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023		2022
Share-based compensation expense	$	1,856	$	1,155	$	3,945	$	2,025

Restricted Stock Units

Restricted stock unit activity (including those with performance-based vesting criteria) for the six months ended June 30, 2023 is summarized as follows:

	Restricted Stock Units
	Number of Shares			Weighted Average Grant Date Fair Value
Outstanding, December 31, 2022		1,408,586		$	12.82
Granted		278,081			17.49
Vested		(191,423	)		8.44
Forfeited		(8,151	)		19.66
Outstanding, June 30, 2023		1,487,093			14.21

As of June 30, 2023, there was $15.3 million of total unrecognized compensation cost related to non-vested restricted stock units, which is expected to be recognized over a weighted-average period of 2.3 years.

Business Segments, Geographic Data, and Sales by Major Customers (Details) - Schedule of Segment Reporting Information, by Segment - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Segment Reporting Information [Line Items]
Net Sales	$ 166,933	$ 220,422	$ 274,417	$ 341,303
Income (loss) from Operations	16,448	23,660	12,048	22,926
Depreciation and Amortization Expense	2,393	2,556	3,584	4,368
Assets	368,941		368,941		$ 405,342
Toys/Consumer Products [Member]
Segment Reporting Information [Line Items]
Net Sales	117,934	148,860	215,827	259,983
Income (loss) from Operations	15,687	18,447	14,526	20,454
Depreciation and Amortization Expense	2,330	2,312	3,490	4,037
Assets	297,441		297,441		377,605
Costumes [Member]
Segment Reporting Information [Line Items]
Net Sales	48,999	71,562	58,590	81,320
Income (loss) from Operations	761	5,213	(2,478)	2,472
Depreciation and Amortization Expense	63	$ 244	94	$ 331
Assets	$ 71,500		$ 71,500		$ 27,737

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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Comprehensive Loss

6 Months Ended

Jun. 30, 2023

Stockholders' Equity Note [Abstract]

Comprehensive Income (Loss) Note [Text Block]

Note 12 — Comprehensive Income

The table below presents the components of the Company’s comprehensive income for the three and six months ended June 30, 2023 and 2022 (in thousands):

	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2023			2022			2023			2022
Net income	$	6,182		$	26,207		$	864		$	22,298
Other comprehensive income:
Foreign currency translation adjustment		1,129			(2,151	)		1,461			(2,813	)
Comprehensive income		7,311			24,056			2,325			19,485
Less: Comprehensive loss attributable to non-controlling interests		(273	)		(353	)		(278	)		(453	)
Comprehensive income attributable to JAKKS Pacific, Inc.	$	7,584		$	24,409		$	2,603		$	19,938

Inventory (Tables)

6 Months Ended

Jun. 30, 2023

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

	June 30,		December 31,
	2023		2022
Raw materials	$	41	$	69
Finished goods		65,018		80,550
	$	65,059	$	80,619

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Including Portion Attributable to Noncontrolling Interest [Member]	Noncontrolling Interest [Member]	Parent [Member]	Total
Balance at Dec. 31, 2021	$ 10	$ 272,941	$ (203,431)	$ (12,952)	$ 1,331	$ 57,899	$ 56,568
Share-based compensation expense		870				870	870
Repurchase of common stock for employee tax withholding		(644)				(644)	(644)
Preferred stock accrued dividends		(346)				(346)	(346)
Net income (loss)			(3,809)		(100)	(3,909)	(3,809)
Foreign currency translation adjustment				(662)		(662)	(662)
Balance at Mar. 31, 2022	10	272,821	(207,240)	(13,614)	1,231	53,208	51,977
Balance at Dec. 31, 2021	10	272,941	(203,431)	(12,952)	1,331	57,899	56,568
Share-based compensation expense							2,025
Net income (loss)							22,751
Foreign currency translation adjustment							(2,813)
Balance at Jun. 30, 2022	10	273,625	(180,680)	(15,765)	878	78,068	77,190
Balance at Mar. 31, 2022	10	272,821	(207,240)	(13,614)	1,231	53,208	51,977
Share-based compensation expense		1,155				1,155	1,155
Preferred stock accrued dividends		(351)				(351)	(351)
Net income (loss)			26,560		(353)	26,207	26,560
Foreign currency translation adjustment				(2,151)		(2,151)	(2,151)
Balance at Jun. 30, 2022	10	273,625	(180,680)	(15,765)	878	78,068	77,190
Balance at Dec. 31, 2022	10	275,187	(112,018)	(17,482)	1,001	146,698	145,697
Share-based compensation expense		2,089				2,089	2,089
Repurchase of common stock for employee tax withholding		(1,214)				(1,214)	(1,214)
Preferred stock accrued dividends		(367)				(367)	(367)
Net income (loss)			(5,313)		(5)	(5,318)	(5,313)
Foreign currency translation adjustment				332		332	332
Balance at Mar. 31, 2023	10	275,695	(117,331)	(17,150)	996	142,220	141,224
Balance at Dec. 31, 2022	10	275,187	(112,018)	(17,482)	1,001	146,698	145,697
Share-based compensation expense							3,945
Net income (loss)							1,142
Foreign currency translation adjustment							1,461
Balance at Jun. 30, 2023	10	277,178	(110,876)	(16,021)	723	151,014	150,291
Balance at Mar. 31, 2023	10	275,695	(117,331)	(17,150)	996	142,220	141,224
Share-based compensation expense		1,856				1,856	1,856
Preferred stock accrued dividends		(373)				(373)	(373)
Net income (loss)			6,455		(273)	6,182	6,455
Foreign currency translation adjustment				1,129		1,129	1,129
Balance at Jun. 30, 2023	$ 10	$ 277,178	$ (110,876)	$ (16,021)	$ 723	$ 151,014	$ 150,291

- Definition

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

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+ Details

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

6 Months Ended

Jun. 30, 2023

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

`	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023		2022
Net Sales
Toys/Consumer Products	$	117,934	$	148,860	$	215,827	$	259,983
Costumes		48,999		71,562		58,590		81,320
	$	166,933	$	220,422	$	274,417	$	341,303

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023			2022
Income from Operations
Toys/Consumer Products	$	15,687	$	18,447	$	14,526		$	20,454
Costumes		761		5,213		(2,478	)		2,472
	$	16,448	$	23,660	$	12,048		$	22,926

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023		2022
Depreciation and Amortization Expense
Toys/Consumer Products	$	2,330	$	2,312	$	3,490	$	4,037
Costumes		63		244		94		331
	$	2,393	$	2,556	$	3,584	$	4,368

	June 30,		December 31,
	2023		2022
Assets
Toys/Consumer Products	$	297,441	$	377,605
Costumes		71,500		27,737
	$	368,941	$	405,342

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

	June 30,		December 31,
	2023		2022
Long-lived Assets
China	$	16,734	$	14,161
United States		13,062		17,383
Hong Kong		1,736		2,142
United Kingdom		896		974
Mexico		64		69
Canada		35		46
	$	32,527	$	34,775

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023		2022
Net Sales by Customer Area
United States	$	136,187	$	192,484	$	216,630	$	289,534
Europe		16,638		14,447		26,800		27,836
Latin America		3,067		3,823		12,271		6,208
Canada		6,799		5,537		10,853		8,916
Australia & New Zealand		1,756		1,582		3,364		3,073
Asia		1,831		2,363		3,211		4,439
Middle East & Africa		655		186		1,288		1,297
	$	166,933	$	220,422	$	274,417	$	341,303

Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]

Net sales to major customers for the three and six months ended June 30, 2023 and 2022 were as follows (in thousands, except for percentages):

	Three Months Ended June 30,										Six Months Ended June 30,
	2023					2022					2023					2022
			Percentage					Percentage					Percentage					Percentage
	Amount		of Net Sales			Amount		of Net Sales			Amount		of Net Sales			Amount		of Net Sales
Target	$	49,646		29.8	%	$	65,122		29.6	%	$	79,081		28.8	%	$	100,792		29.5	%
Wal-Mart		35,085		21.0			70,371		31.9			58,359		21.3			93,391		27.4
	$	84,731		50.8	%	$	135,493		61.5	%	$	137,440		50.1	%	$	194,183		56.9	%

Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2023	Aug. 14, 2023
Document Information Line Items
Entity Registrant Name	JAKKS Pacific, Inc.
Trading Symbol	JAKK
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		10,073,264
Amendment Flag	false
Entity Central Index Key	0001009829
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	0-28104
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	95-4527222
Entity Address, Address Line One	2951 28th Street
Entity Address, City or Town	Santa Monica
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90405
City Area Code	424
Local Phone Number	268-9444
Entity Interactive Data Current	Yes
Title of 12(g) Security	Common Stock $.001 Par Value
Security Exchange Name	NASDAQ

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowances for credit losses (in Dollars)	$ 3,022	$ 2,865
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	200,000	200,000
Preferred stock, shares outstanding	200,000	200,000
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	9,870,927	9,742,236
Common stock, shares outstanding	9,870,927	9,742,236
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001

Prepaid Expense and Other Assets (Tables)

6 Months Ended

Jun. 30, 2023

Disclosure Text Block Supplement [Abstract]

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]

Prepaid expenses and other assets as of June 30,2023 and December 31, 2022 consist of the following (in thousands):

	June 30, 2023		December 31, 2022
Prepaid expenses	$	4,427	$	994
Royalty advances		3,870		1,822
Income tax receivable		2,225		2,217
Employee retention credit		265		1,179
Other assets		440		119
Prepaid expenses and other assets	$	11,227	$	6,331

Joint Ventures (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Joint Ventures (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Oct. 31, 2016	Nov. 30, 2014
Joint Ventures (Details) [Line Items]
Net Income (Loss) Attributable to Noncontrolling Interest	$ (273)	$ (353)	$ (278)	$ (453)
Hong Kong Meisheng Cultural Co [Member]
Joint Ventures (Details) [Line Items]
Net Income (Loss) Attributable to Noncontrolling Interest
Joint Venture With Meisheng Cultural & Creative Corp. [Member]
Joint Ventures (Details) [Line Items]
Equity Method Investment, Ownership Percentage						51.00%
Net Income (Loss) Attributable to Noncontrolling Interest		$ 400	$ 300	$ 500
Hong Kong Meisheng Cultural Co [Member]
Joint Ventures (Details) [Line Items]
Equity Method Investment, Ownership Percentage					50.00%

- Definition

Amount of Net Income (Loss) attributable to noncontrolling interest.

+ References + Details

Fair Value Measurements (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis - Reported Value Measurement [Member] - Redeemable Preferred Stock [Member] - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Fair Value Measurements (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	$ 27,793	$ 21,918
Fair Value, Inputs, Level 1 [Member]
Fair Value Measurements (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value Measurements (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	0	0
Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	$ 27,793	$ 21,918

- Definition

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

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+ Details

Joint Ventures

6 Months Ended

Jun. 30, 2023

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investments and Joint Ventures Disclosure [Text Block]

Note 10 — Joint Ventures

In November 2014, the Company entered into a joint venture with Meisheng Culture & Creative Corp., Ltd., (“MC&C”) 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 loss was $0.3 million each for the three and six months ended June 30, 2023. The non-controlling interest’s share of the loss was $0.4 million and $0.5 million for the three and six months ended June 30, 2022, respectively.

In October 2016, the Company entered into a joint venture with Hong Kong Meisheng Cultural Company Limited ("Meisheng"), a Hong Kong-based subsidiary of Meisheng Culture & Creative Corp., for the purpose of creating and developing original, multiplatform content for children including new short-form series and original shows. JAKKS and 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 Culture & Creative Corp. will oversee through the Company’s existing distribution joint venture. The results of operations of the joint venture are consolidated with the Company's results. The non-controlling interest’s share of the loss from the joint venture for the three months ended June 30, 2023 and 2022 was nil.