JAKKS Pacific (JAKK) 10-Q 13 Nov 20 2020 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Nov. 10, 2020
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		4,947,918
Amendment Flag	false
Entity Central Index Key	0001009829
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
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

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Sep. 30, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents		$ 75,189	$ 61,613
Restricted cash		4,631	4,673
Accounts receivable, net of allowance for doubtful accounts of $4,709 and $3,394 at September 30, 2020 and December 31, 2019, respectively		166,789	117,942
Inventory		54,583	54,259
Prepaid expenses and other assets		22,125	21,898
Total current assets		323,317	260,385
Office furniture and equipment		11,803	11,678
Molds and tooling		95,810	103,335
Leasehold improvements		6,844	6,808
Total		114,457	121,821
Less accumulated depreciation and amortization		100,238	106,562
Property and equipment, net		14,219	15,259
Operating lease right-of-use assets, net		25,473	32,081
Other long term assets		6,915	18,926
Intangible assets, net		2,284	3,188
Goodwill		35,083	35,083
Trademarks		300	300
Total assets		407,591	365,222
Current liabilities
Accounts payable		95,529	61,196
Accrued expenses		43,885	39,515
Reserve for sales returns and allowances		44,217	38,365
Income taxes payable		1,625	2,492
Short term operating lease liabilities		9,661	9,451
Short term debt, net		22,544	1,905
Total current liabilities		217,461	152,924
Long term operating lease liabilities		18,392	25,632
Debt, non-current portion, net of issuance costs and debt discounts		151,379	174,962
Other liabilities		5,871	5,409
Income taxes payable		947	1,565
Deferred income taxes, net		226	226
Total liabilities		394,276	360,718
Preferred stock, $0.001 par value; 5,000,000 shares authorized; 200,000 shares issued and outstanding at September 30, 2020 and December 31, 2019		1,418	483
Stockholders' Equity*
Common stock, $0.001 par value; 100,000,000 shares authorized; 4,416,663 and 3,521,037 shares issued and outstanding at September 30, 2020 and December 31, 2019, respectively	[1]	5	4
Additional paid-in capital	[1]	211,636	200,507
Accumulated deficit		(186,081)	(183,149)
Accumulated other comprehensive loss		(14,841)	(14,422)
Total JAKKS Pacific, Inc. stockholders' equity	[1]	10,719	2,940
Non-controlling interests		1,178	1,081
Total stockholders' equity	[1]	11,897	4,021	[2]
Total liabilities, preferred stock and stockholders' equity		$ 407,591	$ 365,222
[1]	After giving effect to a 1 for 10 reverse stock split effective July 9, 2020.
[2]	After giving effect to a 1 for 10 reverse stock split effective July 9, 2020.

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Allowance for doubtful accounts (in Dollars)	$ 4,709	$ 3,394
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	4,416,663	3,521,037
Common stock, shares outstanding	4,416,663	3,521,037
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Statement [Abstract]
Net sales		$ 242,290	$ 280,130	$ 387,605	$ 446,138
Cost of sales		167,674	199,271	279,869	333,193
Gross profit		74,616	80,859	107,736	112,945
Selling, general and administrative expenses		36,958	44,586	93,958	113,722
Restructuring charge		0	24	1,631	294
Pandemic related charges		145	0	366	0
Acquisition related and other		0	587	0	5,957
Income (loss) from operations		37,513	35,662	11,781	(7,028)
Income from joint ventures		0	0	2	0
Other income (expense), net		112	36	166	(123)
Loss on extinguishment of debt		0	(13,205)	0	(13,205)
Change in fair value of preferred stock derivative liability		(2,707)	0	(624)	0
Change in fair value of convertible senior notes		2,809	(463)	2,757	(2,992)
Interest income		3	17	20	64
Interest expense		(5,566)	(4,617)	(16,656)	(10,554)
Income (loss) before provision for (benefit from) income taxes		32,164	17,430	(2,554)	(33,838)
Provision for (benefit from) income taxes		(267)	1,016	281	1,360
Net income (loss)		32,431	16,414	(2,835)	(35,198)
Net income (loss) attributable to non-controlling interests		49	(31)	97	57
Net income (loss) attributable to JAKKS Pacific, Inc.		32,382	16,445	(2,932)	(35,255)
Net income (loss) attributable to common stockholders		$ 32,066	$ 16,265	$ (3,867)	$ (35,435)
Income (loss) per share – basic* (in Dollars per share)		$ 8.39	$ 6	$ (1.17)	$ (14.32)
Shares used in income (loss) per share – basic* (in Shares)		3,824	2,709	3,307	2,475
Income (loss) per share – diluted (in Dollars per share)	[1]	$ 3.19	$ 5.08	$ (1.17)	$ (14.32)
Shares used in income (loss) per share – diluted (in Shares)	[1]	9,307	6,035	3,307	2,475
Comprehensive income (loss)		$ 33,565	$ 15,516	$ (3,254)	$ (35,243)
Comprehensive income (loss) attributable to JAKKS Pacific, Inc.		$ 33,516	$ 15,547	$ (3,351)	$ (35,300)
[1]	After giving effect to a 1 for 10 reverse stock split effective July 9, 2020.

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands		Common Stock [Member]		Treasury Stock [Member]	Additional Paid-in Capital [Member]		Retained Earnings [Member]	AOCI Attributable to Parent [Member]	AOCI Including Portion Attributable to Noncontrolling Interest [Member]		Noncontrolling Interest [Member]	Total
Balance, at Dec. 31, 2018		$ 3	[1]	$ (24,000)	$ 218,182	[1]	$ (127,601)	$ (15,847)	$ 50,737	[1]	$ 912	$ 51,649	[1]
Stock-based compensation expense	[1]				618				618			618
Repurchase of common stock for employee tax withholding	[1]				(249)				(249)			(249)
Net income (loss)			[1]			[1]	(29,158)		(29,158)	[1]	31	(29,127)	[1]
Foreign currency translation adjustment			[1]			[1]		1,303	1,303	[1]		1,303	[1]
Balance, at Mar. 31, 2019		3	[1]	(24,000)	218,551	[1]	(156,759)	(14,544)	23,251	[1]	943	24,194	[1]
Balance, at Dec. 31, 2018		3	[1]	(24,000)	218,182	[1]	(127,601)	(15,847)	50,737	[1]	912	51,649	[1]
Net income (loss)												(35,198)
Foreign currency translation adjustment												(45)
Balance, at Sep. 30, 2019		4			199,814		(162,856)	(15,892)	21,070		969	22,039
Balance, at Mar. 31, 2019		3	[1]	(24,000)	218,551	[1]	(156,759)	(14,544)	23,251	[1]	943	24,194	[1]
Stock-based compensation expense	[1]				397				397			397
Repurchase of common stock for employee tax withholding	[1]				(24)				(24)			(24)
Net income (loss)			[1]			[1]	(22,542)		(22,542)	[1]	57	(22,485)	[1]
Foreign currency translation adjustment			[1]			[1]		(450)	(450)	[1]		(450)	[1]
Balance, at Jun. 30, 2019		3	[1]	(24,000)	218,924	[1]	(179,301)	(14,994)	632	[1]	1,000	1,632	[1]
Stock-based compensation expense					857				857			857
Adjustment to additional paid-in capital					2				2			2
Common stock issuance		1			4,208				4,209			4,209
Treasury shares retirement				24,000	(23,997)				3			3
Preferred stock accrued dividends					(180)				(180)			(180)
Net income (loss)							16,445		16,445		(31)	16,414
Foreign currency translation adjustment								(898)	(898)			(898)
Balance, at Sep. 30, 2019		4			199,814		(162,856)	(15,892)	21,070		969	22,039
Balance, at Dec. 31, 2019		4	[1]	0	200,507	[1]	(183,149)	(14,422)	2,940	[1]	1,081	4,021	[1],[2]
Stock-based compensation expense	[1]				252				252			252
Repurchase of common stock for employee tax withholding	[1]				(172)				(172)			(172)
Preferred stock accrued dividends	[1]				(307)				(307)			(307)
Net income (loss)			[1]			[1]	(12,038)		(12,038)	[1]	40	(11,998)	[1]
Foreign currency translation adjustment			[1]			[1]		(1,634)	(1,634)	[1]		(1,634)	[1]
Balance, at Mar. 31, 2020		4	[1]		200,280	[1]	(195,187)	(16,056)	(10,959)	[1]	1,121	(9,838)	[1]
Balance, at Dec. 31, 2019		4	[1]	0	200,507	[1]	(183,149)	(14,422)	2,940	[1]	1,081	4,021	[1],[2]
Adjustment to additional paid-in capital												1,300
Net income (loss)												(2,835)
Foreign currency translation adjustment												(419)
Balance, at Sep. 30, 2020		5			211,636		(186,081)	(14,841)	10,719		1,178	11,897	[2]
Balance, at Mar. 31, 2020		4	[1]		200,280	[1]	(195,187)	(16,056)	(10,959)	[1]	1,121	(9,838)	[1]
Conversion of convertible senior notes	[1]	1			9,472				9,473			9,473
Stock-based compensation expense	[1]				714				714			714
Repurchase of common stock for employee tax withholding	[1]				(2)				(2)			(2)
Preferred stock accrued dividends	[1]				(312)				(312)			(312)
Net income (loss)			[1]			[1]	(23,276)		(23,276)	[1]	8	(23,268)	[1]
Foreign currency translation adjustment			[1]			[1]		81	81	[1]		81	[1]
Balance, at Jun. 30, 2020		5	[1]	$ 0	210,152	[1]	(218,463)	(15,975)	(24,281)	[1]	1,129	(23,152)	[1]
Conversion of convertible senior notes					1,260				1,260			1,260
Stock-based compensation expense					540				540			540
Preferred stock accrued dividends					(316)				(316)			(316)
Net income (loss)							32,382		32,382		49	32,431
Foreign currency translation adjustment								1,134	1,134			1,134
Balance, at Sep. 30, 2020		$ 5			$ 211,636		$ (186,081)	$ (14,841)	$ 10,719		$ 1,178	$ 11,897	[2]
[1]	After giving effect to a 1 for 10 reverse stock split effective July 9, 2020.
[2]	After giving effect to a 1 for 10 reverse stock split effective July 9, 2020.

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities
Net loss	$ (2,835)	$ (35,198)
Adjustments to reconcile net loss to net cash provided by operating activities:
Provision for doubtful accounts	1,793	601
Depreciation and amortization	8,992	14,471
Payment-in-kind interest	3,370	624
Amortization of debt discount	2,093	393
Write-off and amortization of debt issuance costs	1,053	1,103
Share-based compensation expense	1,506	1,872
Gain on disposal of property and equipment	(101)	(72)
Loss on extinguishment of debt	0	13,205
Change in fair value of convertible senior notes	(2,757)	2,992
Change in fair value of preferred stock derivative liability	624	0
Changes in operating assets and liabilities:
Accounts receivable	(50,640)	(79,111)
Inventory	(324)	(11,418)
Prepaid expenses and other assets	11,514	(2,731)
Accounts payable	33,505	79,360
Accrued expenses	4,370	30,343
Reserve for sales returns and allowances	5,852	8,706
Income taxes payable	(1,485)	7
Other liabilities	(584)	962
Total adjustments	18,781	61,307
Net cash provided by operating activities	15,946	26,109
Cash flows from investing activities
Purchases of property and equipment	(6,171)	(7,624)
Proceeds from sale of property and equipment	51	12
Net cash used in investing activities	(6,120)	(7,612)
Cash flows from financing activities
Retirement of convertible senior notes	(1,905)	0
Repayment of credit facility borrowings	0	(7,500)
Debt issuance costs	0	(4,957)
Term loan prepayment penalty	0	(393)
Proceeds from loan under the Paycheck Protection Program	6,206	0
Net proceeds from credit facility borrowings	0	5,000
Net proceeds from issuance of long term debt	0	27,356
Repayment of term loan facility	0	(20,000)
Repurchase of common stock for employee tax withholding	(174)	(273)
Net cash provided by (used in) financing activities	4,127	(767)
Net increase in cash, cash equivalents and restricted cash	13,953	17,730
Effect of foreign currency translation	(419)	(45)
Cash, cash equivalents and restricted cash, beginning of period	66,286	58,205
Cash, cash equivalents and restricted cash, end of period	79,820	75,890
Cash paid during the period for:
Income taxes	2,846	152
Interest	$ 12,344	$ 5,956

Cash Flow, Supplemental Disclos

Cash Flow, Supplemental Disclosures	9 Months Ended
	Sep. 30, 2020
Supplemental Cash Flow Elements [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	As of September 30, 2020, there was $2.9 million of property and equipment purchases included in accounts payable. As of September 30, 2019, there was $2.6 million of property and equipment purchases included in accounts payable.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2020
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, 2019. 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 DreamPlay Toys, LLC, a joint venture with NantWorks LLC, JAKKS Meisheng Trading (Shanghai) Limited, a joint venture with Meisheng Cultural & Creative Corp., Ltd., and JAKKS Meisheng Animation (HK) Limited, a joint venture with Hong Kong Meisheng Cultural Company Limited. Effective July 9, 2020, the Company completed a 1 for 10 reverse stock split of its $0.001 par value common stock reducing the issued and outstanding shares of common stock from 42,395,782 to 4,239,578 (“Reverse Stock Split”). The Reverse Stock Split did not cause an adjustment to the par value or the authorized shares of the common stock. All share and per share amounts in the financial statements and notes thereto have been retroactively adjusted for all periods presented to give effect to the Reverse Stock Split, including reclassifying an amount equal to the reduction in par value of common stock to additional paid-in capital. The primary reason for implementing the Reverse Stock Split was to regain compliance with the minimum bid price requirement of The NASDAQ Stock Market LLC (“Nasdaq”). On July 31, 2020, the Company was notified by Nasdaq that it had regained compliance with the Nasdaq listing requirements. On September 11, 2020, the Company received notice from Nasdaq that during the prior 30 day period the Company had not met a listing requirement to maintain a minimum Market Value of Publicly Held Shares of $15,000,000. The Company has until March 10, 2021 to cure this deficiency and/or meet any of Nasdaq’s other alternative continuing qualification criteria. In June 2016, the FASB issued 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 is currently evaluating the impact of the adoption of ASU 2016-13 on its condensed consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, “Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement,” which improves the effectiveness of the disclosures required under ASC 820 and modifies the disclosure requirements on fair value measurements, including the consideration of costs and benefits. The new standard is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, and early adoption is permitted. The adoption of this standard did not have an impact on the Company’s condensed consolidated financial statements. In October 2018, the FASB issued ASU 2018-17, "Consolidation: Targeted Improvements to Related Party Guidance for Variable Interest Entities," which improves the accounting for variable interest entities by considering indirect interests held through related parties under common control for determining whether fees paid to decision makers and service providers are variable interests. This new standard is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The amendments are required to be applied retrospectively with a cumulative-effect adjustment to retained earnings at the beginning of the earliest period presented. Early adoption is permitted. The adoption of this standard did not have an impact on the Company's condensed consolidated financial statements. In December 2019, the FASB issued ASU 2019-12, “Simplifying the Accounting for Income Taxes,” which simplifies the accounting for income taxes related to the approach for intra-period tax allocation, the methodology for calculating income taxes in an interim period, and the recognition of deferred tax assets for investments. The guidance also reduces complexity in certain areas, including the accounting for transactions that result in a step-up in the tax basis of goodwill and allocating taxes to members of a consolidated group. This new standard is effective for the Company for fiscal years beginning January 1, 2021, 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. 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.” The new standard provides 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. An entity may elect to apply ASU 2020-04 beginning March 12, 2020 through December 31, 2022. The Company is currently evaluating this option as it relates to its contracts that reference LIBOR, as well as the impact of the standard to 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 eliminates 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 requires 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 adaption permitted. The Company is currently evaluating the impact of the adoption of ASU 2020-06 on its condensed consolidated financial statements. Liquidity On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the “COVID-19 outbreak”) and the risks to the international community as the virus spreads globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that the pandemic will have on the Company’s financial condition, liquidity, and future results of operations. Management is actively monitoring the global situation and the resulting impact on its financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is unable to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, and liquidity for fiscal years 2020 and 2021. Beginning in China and moving throughout the world, 2020 has seen the full spectrum of stay-at-home orders and retail closures to reduced retailer hours and focus on “essential” items to some markets trying to take a business-as-usual approach. In addition, published data has indicated a similar wide range in some toy categories significantly outperforming last year’s comparable period sales while others lag behind, which is at least partly due to drastic changes in purchase occasions (e.g., staying at home with family in the backyard vs. attending a school acquaintance’s birthday party). In mid-March 2020, the Company began migrating to a work-from-home model in compliance with local guidance. In early April 2020, the Company began to reassess its revenue and expense projections for the year in an attempt to anticipate decreases in customer and consumer demand based on the uncertainty associated with the economic impact of the pandemic. In parallel, the Company began a review of its worldwide spending to identify both short-term and long-term cost savings opportunities to preserve both profitability and liquidity. By late April 2020, the Company had identified new revenue and spending objectives for the full-year 2020 and synchronized those expectations across the senior leadership team. It is the Company’s intention to continue monitoring the pandemic’s impact across markets, channels and customers and strike the right balance of pursuing opportunity while minimizing risk to the Company’s long-term health. On March 27, 2020, President Trump signed into law the “Coronavirus Aid, Relief and Economic Security Act (“CARES Act”). The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer-side social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations and technical corrections to tax depreciation methods for qualified improvement property. The Company continues to monitor and explore any relevant government assistance programs that could support either cash liquidity or operating results in the short-medium term. As of the filing of this document, the Company continues to have no draw down on its credit facility with Wells Fargo Bank, National Association (“Wells Fargo”). On June 12, 2020, the Company received a $6.2 million loan under the Paycheck Protection Program (the “PPP Loan”) within the Coronavirus Aid Relief and Economic Security Act (the “CARES Act”). The PPP Loan matures on June 2, 2022 and is subject to the CARES Act terms which include, among other terms, an interest rate of 1.00% per annum and monthly installment payments of $261,275 commencing on December 1, 2020. The PPP Loan may be prepaid at any time prior to maturity with no prepayment penalties. The PPP Loan is subject to events of default and other provisions customary for a loan of this type. The application for the loan required the Company to, in good faith, certify that the current economic uncertainty made the loan request necessary to support the ongoing operations of the Company. This certification further required the Company to take into account its current business activity and its ability to access other sources of liquidity sufficient to support ongoing operations in a manner that is not significantly detrimental to the business. The PPP Loan may be forgiven, partially or in full, if certain conditions are met, principally based on having been disbursed for permissible purposes and maintaining certain average levels of employment and payroll as required by the CARES Act. The forgiveness of the loan is also dependent on the Company having initially qualified for the loan. By the end of the third quarter, the Company had exhausted the $6.2 million in funds received under the Paycheck Protection Program. The Company spent $8.3 million in eligible forgivable expenses through September 17, 2020. It remains the Company’s intention to file for forgiveness of this loan. In the absence of knowing whether any funds will be forgiven and how the program may change as the year continues, the Company accounts for the note as debt under ASC 470 and has reflected $2.5 million as short term debt and $3.7 million as long term debt on its balance sheet related to this loan. On April 23, 2020, the Small Business Administration issued new guidance that questioned whether a public company with substantial market value and access to capital markets would qualify to participate in the Paycheck Protection Program. Subsequently, on April 28, 2020 the Secretary of the Treasury and Small Business Administrator announced that the government will review all PPP loans of more than $2.0 million for which the borrower applies for forgiveness. If the Company were to be audited and receive an adverse finding in such audit, the Company could be required to return the full amount of the PPP Loan, which could reduce its liquidity, and potentially subject it to fines and penalties. As of September 30, 2020 and December 31, 2019, the Company held cash and cash equivalents, including restricted cash, of $79.8 million and $66.3 million, respectively. Cash, and cash equivalents, including restricted cash held outside of the United States in various foreign subsidiaries totaled $56.9 million and $27.0 million as of September 30, 2020 and December 31, 2019, respectively. The cash and cash equivalents, including restricted cash balances in the Company's foreign subsidiaries have either been fully taxed in the U.S. or tax has been accounted for in connection with the Tax Cuts and Jobs Act, or may be eligible for a full foreign dividends received deduction under such Act, and thus would not be subject to additional U.S. tax should such amounts be repatriated in the form of dividends or deemed distributions. Any such repatriation may result in foreign withholding taxes, which the Company expects would not be significant as of September 30, 2020. The Company’s primary sources of working capital are cash flows from operations and borrowings under its credit facility (see Note 6 - Credit Facilities). Typically, cash flows from operations are impacted by the effect on sales of (1) the appeal of the Company’s products, (2) the success of its licensed brands, (3) the highly competitive conditions existing in the toy industry and in securing commercially-attractive licenses, (4) dependency on a limited set of large customers, and (5) general economic conditions. A downturn in any single factor or a combination of factors could have a material adverse impact upon the Company’s ability to generate sufficient cash flows to operate the business. In addition, the Company’s business and liquidity are dependent to a significant degree on its vendors and their financial health, as well as the ability to accurately forecast the demand for products. The loss of a key vendor, or material changes in support by them, or a significant variance in actual demand compared to the forecast, can have a material adverse impact on the Company’s cash flows and business. As of September 30, 2020, the Company had $138.8 million (including $4.0 million in payment-in-kind interest) of outstanding indebtedness under a First Lien Term Loan Facility Credit Agreement (the “New Term Loan Agreement”), and no outstanding indebtedness under its amended and extended Credit Agreement (the “Amended ABL Credit Agreement” or “Amended Wells Fargo Credit Agreement”) with Wells Fargo. The Company also had the aforementioned PPP Loan of $6.2 million secured under the CARES Act program. The New Term Loan Agreement and Amended ABL Credit Agreement each contain 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, as well as cross-default provisions. The Company secured the appropriate waivers from both parties before receiving the proceeds of the PPP Loan. The original terms of the New Term Loan Agreement required the Company to maintain a trailing 12-month Earnings Before Interest Tax Depreciation and Amortization (“EBITDA”) (as defined and adjusted therein) of not less than $34.0 million and a minimum liquidity of not less than $10.0 million commencing with the fiscal quarter ending September 30, 2020. On October 16, 2020, the Company reached an agreement (the “Amendment”) with holders of its term loan and Wells Fargo, holder of its revolving credit facility, to amend the New Term Loan Agreement and defer its EBITDA covenant calculation until March 31, 2022. Under the Amendment, the trailing 12-month EBITDA requirement has been reduced to $25.0 million, which will not be calculated earlier than March 31, 2022. The Amendment also requires the Company to pre-pay $15.0 million of the New Term Loan immediately and, under certain conditions, pre-pay up to an additional $5.0 million no later than the third quarter of fiscal year 2021. As a result, the Company reclassified $20.0 million from long term debt to short term debt as of September 30, 2020. The New Term Loan Agreement contains events of default that are customary for a facility of this nature, including nonpayment of principal, nonpayment of interest, fees or other amounts, material inaccuracy of representations and warranties, violation of covenants, cross-default to other material indebtedness, bankruptcy or insolvency events, material judgment defaults and a change of control as specified in the New Term Loan Agreement, and cross-default provisions with the Amended Wells Fargo Credit Agreement. If an event of default occurs under either Agreement, the maturity of the amounts owed under the New Term Loan Agreement and the Amended Wells Fargo Credit Agreement may be accelerated. The Company’s unaudited interim condensed consolidated financial statements for the three and nine months ended September 30, 2020 have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. Cash and cash equivalents, including restricted cash, projected cash flow from operations, and borrowings under the Company’s credit facility are sufficient to meet the Company’s working capital and capital expenditure requirements for the next 12 months.

Business Segments, Geographic D

Business Segments, Geographic Data, and Sales by Major Customers	9 Months Ended
	Sep. 30, 2020
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 recently re-aligned its products into two reporting segments to better reflect the management and operation of the business. The Company’s segments are (i) Toys/Consumer Products and (ii) Halloween. Prior year’s segment reporting has been restated to reflect this change. 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, and makeup and skincare products under the C'est Moi brand. Within the Halloween segment, the Company markets and sells Halloween costumes and accessories and everyday costume play products, primarily in the U.S. and Canada. Segment performance is measured at the operating income (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. Results are not necessarily those which would be achieved if each segment was an unaffiliated business enterprise. Information by segment and a reconciliation to reported amounts for the three and nine months ended September 30, 2020 and 2019 and as of September 30, 2020 and December 31, 2019 are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Net Sales Toys/Consumer Products $ 187,309 $ 204,338 $ 306,088 $ 330,319 Halloween 54,981 75,792 81,517 115,819 $ 242,290 $ 280,130 $ 387,605 $ 446,138 Three Months Ended Nine Months Ended 2020 2019 2020 2019 Income (Loss) from Operations Toys/Consumer Products $ 33,843 $ 32,515 $ 15,493 $ (966 ) Halloween 3,670 3,147 (3,712 ) (6,062 ) $ 37,513 $ 35,662 $ 11,781 $ (7,028 ) Three Months Ended Nine Months Ended 2020 2019 2020 2019 Depreciation and Amortization Expense Toys/Consumer Products $ 4,280 $ 5,499 $ 8,396 $ 11,827 Halloween 251 1,499 596 2,644 $ 4,531 $ 6,998 $ 8,992 $ 14,471 September 30, December 31, Assets Toys/Consumer Products $ 353,172 $ 356,584 Halloween 54,419 8,638 $ 407,591 $ 365,222 The following tables present information about the Company by geographic area as of September 30, 2020 and December 31, 2019 and for the three and nine months ended September 30, 2020 and 2019 (in thousands): September 30, December 31, Long-lived Assets United States $ 24,467 $ 31,175 China 11,454 11,461 Hong Kong 2,149 2,937 United Kingdom 1,431 1,633 Canada 102 134 Mexico 89 — $ 39,692 $ 47,340 Three Months Ended Nine Months Ended September 30, 2020 2019 2020 2019 Net Sales by Customer Area United States $ 202,303 $ 229,975 $ 320,998 $ 369,942 Europe 21,045 25,740 34,424 39,477 Canada 9,523 10,218 14,555 14,960 Asia 2,744 3,820 5,976 7,287 Australia & New Zealand 1,936 2,582 4,269 4,270 Latin America 4,504 6,853 6,586 8,789 Middle East & Africa 235 942 797 1,413 $ 242,290 $ 280,130 $ 387,605 $ 446,138 Major Customers Net sales to major customers for the three and nine months ended September 30, 2020 and 2019 were as follows (in thousands, except for percentages): Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Amount Percentage Amount Percentage Amount Percentage Amount Percentage Wal-Mart $ 75,018 31.0 % $ 78,347 28.0 % $ 115,736 29.9 % $ 130,165 29.2 % Target 60,683 25.0 64,172 22.9 94,227 24.3 90,367 20.2 $ 135,701 56.0 % $ 142,519 50.9 % $ 209,963 54.2 % $ 220,532 49.4 % 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.

Inventory

Inventory	9 Months Ended
	Sep. 30, 2020
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	Note 3 — Inventory Inventory, which includes the ex-factory cost of goods, in-bound freight, duty and capitalized warehouse costs, is valued at the lower of cost (first-in, first-out) or net realizable value, net of inventory obsolescence reserve, and consists of the following (in thousands): September 30, December 31, Raw materials $ 3 $ 144 Finished goods 54,580 54,115 $ 54,583 $ 54,259

Revenue Recognition and Reserve

Revenue Recognition and Reserve for Sales Returns and Allowances	9 Months Ended
	Sep. 30, 2020
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 Halloween. The Company further disaggregates revenues by major geographic region. 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. 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. 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. These cooperative advertising arrangements provide a distinct benefit at fair value, and are accounted for as direct selling expenses. 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. The Company’s reserve for sales returns and allowances amounted to $44.2 million as of September 30, 2020, compared to $38.4 million as of December 31, 2019.

Debt

Debt	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Note 5 — Debt Convertible senior notes Convertible senior notes consist of the following (in thousands): September 30, 2020 December 31, 2019 4.875% convertible senior notes due 2020 $ — $ 1,905 3.25% convertible senior notes due 2023* 38,401 50,753 Total convertible senior notes $ 38,401 $ 52,658 * The amounts presented for the 3.25% convertible senior notes due 2023 within the table represent the fair value as of September 30, 2020 and December 31, 2019 (see Note 16 - Fair Value Measurements). The principal amount of these notes totaled $29.6 million and $37.6 million as of September 30, 2020 and December 31, 2019, respectively. The accrued, but unpaid, payment-in-kind interest is $1.0 million and $0.4 million as of September 30, 2020 and December 31, 2019, respectively. Effective July 9, 2020, the Company completed a 1 for 10 reverse stock split of its $0.001 par value common stock reducing the issued and outstanding shares of common stock from 42,395,782 to 4,239,578 (“Reverse Stock Split”). The Reverse Stock Split did not cause an adjustment to the par value or the authorized shares of the common stock. All share and per share amounts in the financial statements and notes thereto have been retroactively adjusted for all periods presented to give effect to this Reverse Stock Split. The primary reason for implementing the Reverse Stock Split was to regain compliance with the minimum bid price requirement of The NASDAQ Stock Market LLC (“Nasdaq”). On July 31, 2020, the Company was notified by Nasdaq that it had regained compliance with the Nasdaq listing requirements. In July 2013, the Company sold an aggregate of $100.0 million principal amount of 4.25% convertible senior notes due 2018 (the “2018 Notes”). The 2018 Notes, which were senior unsecured obligations of the Company, paid interest semi-annually in arrears on August 1 and February 1 of each year at a rate of 4.25% per annum and matured on August 1, 2018. Excluding the impact of the 1 for 10 reverse stock split, the initial conversion rate for the 2018 Notes was 114.3674 shares of the Company’s common stock per $1,000 principal amount of notes, equivalent to an initial conversion price of approximately $8.74 per share of common stock, subject to adjustment in certain events. In 2016, the Company repurchased and retired an aggregate of approximately $6.1 million principal amount of the 2018 Notes. In addition, approximately $0.1 million of the unamortized debt issuance costs were written off and a nominal gain was recognized in conjunction with the retirement of the 2018 Notes. During the first quarter of 2017, the Company exchanged and retired $39.1 million principal amount of the 2018 Notes at par for $24.1 million in cash and approximately 290,000 shares of its common stock. During the second quarter of 2017, the Company exchanged and retired $12.0 million principal amount of the 2018 Notes at par for $11.6 million in cash and 11,240 shares of its common stock, and approximately $0.1 million of the unamortized debt issuance costs were written off and a $0.1 million gain was recognized in conjunction with the exchange and retirement of the 2018 Notes. In August 2017, the Company agreed with Oasis Management and Oasis Investments II Master Fund Ltd., (collectively, “Oasis”) the holder of approximately $21.6 million face amount of its 2018 Notes, to extend the maturity date of these notes to November 1, 2020. In addition, the interest rate was reduced to 3.25% per annum and, excluding the impact of the 1 for 10 reverse stock split, the conversion rate was increased to 328.0302 shares of the Company’s common stock per $1,000 principal amount of notes, among other things. After execution of a definitive agreement for the modification and final approval by the other members of the Company’s Board of Directors and Oasis’ Investment Committee, the transaction closed on November 7, 2017. In connection with this transaction, the Company recognized a loss on extinguishment of the debt of approximately $0.6 million. On July 26, 2018, the Company closed a transaction with Oasis to exchange $8.0 million face amount of the 2018 Notes with convertible senior notes similar to those issued to Oasis in November 2017. The July 26, 2018 $8.0 million Oasis notes mature on November 1, 2020, accrue interest at an annual rate of 3.25% and, excluding the impact of the 1 for 10 reverse stock split, are convertible into shares of the Company’s common stock at an initial rate of 322.2688 shares per $1,000 principal amount of the new notes. In connection with this transaction, the Company recognized a loss on extinguishment of the debt of approximately $0.5 million. The conversion price for the 3.25% convertible senior notes due 2020 was reset on November 1, 2018 and November 1, 2019 (each, a “reset date”) to a price equal to 105% above the 5-day Volume Weighted Average Price ("VWAP") preceding the reset date; provided, however, among other reset restrictions, that if the conversion price resulting from such reset is lower than 90 percent of the average VWAP during the 90 calendar days preceding the reset date, then the reset price shall be the 30-day VWAP preceding the reset date. Excluding the impact of the 1 for 10 reverse stock split, the conversion price of the 3.25% convertible senior notes due 2020 reset on November 1, 2018 to $2.54 per share and the conversion rate was increased to 393.7008 shares of the Company's common stock per $1,000 principal amount of notes. The remaining $13.2 million of 2018 Notes were redeemed at par at maturity on August 1, 2018. In August 2019, the Company entered into and consummated multiple, binding definitive agreements (collectively, the “Recapitalization Transaction”) among Wells Fargo, Oasis Investments II Master Fund Ltd. and an ad hoc group of holders of the 4.875% convertible senior notes due 2020 ( the "Investor Parties") to recapitalize the Company’s balance sheet, including the extension to the Company of incremental liquidity and at least three-year extensions of substantially all of the Company’s outstanding convertible debt obligations and revolving credit facility. The Company’s term loan agreement entered into with Great American Capital Partners (see Note 6 – Credit Facilities) was paid in full and terminated in connection with the Recapitalization Transaction. In connection with the Recapitalization Transaction, the Company issued (i) amended and restated notes with respect to the $21.6 million Oasis Note issued on November 7, 2017, and the $8.0 million Oasis Note issued on July 26, 2018 (together, the “Existing Oasis Notes”), and (ii) a new $8.0 million convertible senior note having the same terms as such amended and restated notes (the "New $8.0 million Oasis Note" and collectively, the “New Oasis Notes” or the "3.25% convertible senior notes due 2023"). Interest on the New Oasis Notes is payable on each May 1 and November 1 until maturity and accrues at an annual rate of (i) 3.25% if paid in cash or 5.00% if paid in stock plus (ii) 2.75% payable in kind. The New Oasis Notes mature 91 days after the amounts outstanding under the New Term Loan are paid in full, and in no event later than July 3, 2023. Excluding the impact of the 1 for 10 reverse stock split, the New Oasis Notes provide, among other things, that the initial conversion price is $1.00. The conversion price will be reset on each February 9 and August 9, starting on February 9, 2020 (each, a “reset date”) to a price equal to 105% of the 5-day VWAP preceding the applicable reset date. Under no circumstances shall the reset result in a conversion price be below the greater of (i) the closing price on the trading day immediately preceding the applicable reset date and (ii) 30% of the stock price as of the Transaction Agreement Date, or August 7, 2019, and will not be greater than the conversion price in effect immediately before such reset. The Company may trigger a mandatory conversion of the New Oasis Notes if the market price exceeds 150% of the conversion price under certain circumstances. The Company may redeem the New Oasis Notes in cash if a person, entity or group acquires shares of the Company’s Common Stock, par value $0.001 per share (the “Common Stock”), and as a result owns at least 49% of the Company’s issued and outstanding Common Stock. In connection with the issuance of the New Oasis Notes, the Company recognized a loss on extinguishment of the Existing Oasis Notes of approximately $10.4 million. On February 9, 2020, excluding the impact of the 1 for 10 reverse stock split, the conversion price of the New Oasis Notes reset to $1.00 per share ($10.00 per share after reverse stock split). On August 9, 2020, the conversion price of the New Oasis Notes reset to $5.647. In June 2020, $7.1 million of the New Oasis Notes (including $0.2 million in payment-in-kind interest) were converted for 710,100 shares of common stock. As a result, the Company recorded an increase to additional paid-in capital of $9.5 million. In August 2020, $1.0 million of the New Oasis Notes (including $27,288 in payment-in-kind interest) were converted for 177,085 shares of common stock. As a result, the Company recorded an increase to additional paid-in capital of $1.3 million. A director of the Company is a portfolio manager at Oasis Management. The Company has elected to measure and present the debt held by Oasis at fair value using Level 3 inputs and as a result, recognized a gain of $2.8 million (net of payment-in-kind interest of $0.2 million) and a gain of $2.8 million (net of payment-in-kind interest of $0.7 million) for the three and nine months ended September 30, 2020, respectively, related to changes in the fair value of the New Oasis Notes. At September 30, 2020 and December 31, 2019, the debt held by Oasis had a fair value of approximately $38.4 million and $50.8 million, respectively (see Note 16 - Fair Value Measurements). The Company evaluated its credit risk as of September 30, 2020, and determined that there was no change from December 31, 2019. In June 2014, the Company sold an aggregate of $115.0 million principal amount of 4.875% convertible senior notes due 2020 (the “2020 Notes”). The 2020 Notes are senior unsecured obligations of the Company paying interest semi-annually in arrears on June 1 and December 1 of each year at a rate of 4.875% per annum and will mature on June 1, 2020. Excluding the impact of the 1 for 10 reverse stock split, the initial and still current conversion rate for the 2020 Notes is 103.7613 shares of the Company’s common stock per $1,000 principal amount of notes, equivalent to an initial conversion price of approximately $9.64 per share of common stock, subject to adjustment in certain events. Upon conversion, the 2020 Notes will be settled in shares of the Company’s common stock. Holders of the 2020 Notes may require that the Company repurchase for cash all or some of their notes upon the occurrence of a fundamental change (as defined in the 2020 Notes). In January 2016, the Company repurchased and retired an aggregate of $2.0 million principal amount of the 2020 Notes. In addition, approximately $0.1 million of the unamortized debt issuance costs were written off and a $0.1 million gain was recognized in conjunction with the retirement of the 2020 Notes. In connection with the Recapitalization Transaction, the 2020 Notes with a face amount of $111.1 million of the total $113.0 million that were outstanding at the time of the Recapitalization Transaction were refinanced and the maturity dates were extended. Of the refinanced amount, $103.8 million was refinanced with the Investor Parties through the issuance of the New Common Equity (as defined below), the New Preferred Equity (as defined below) (see Note 9 - Common Stock and Preferred Stock) and new secured term debt that matures in February 2023 (see Term Loan section below). Additionally, $1.0 million of accrued interest was refinanced with the Investor Parties. The remaining refinanced amount of $7.3 million was exchanged into the new $8.0 million Oasis Note discussed above. In connection with the issuance of the new secured term loan, as well as the New Common Equity and the New Preferred Equity, the Company recognized a loss on extinguishment of the 2020 Notes refinanced with the Investor Parties of approximately $2.4 million, and wrote off $0.7 million of unamortized debt issuance costs related to the 2020 Notes. The Company classified the remaining $1.9 million of the 2020 Notes as current liabilities on the condensed consolidated balance sheet. The $1.9 million of the 2020 Notes were redeemed at par at maturity on June 1, 2020. The fair value of the 4.875% convertible senior notes due 2020 as of December 31, 2019 was $1.7 million based upon the most recent quoted market prices. The fair value of the convertible senior notes is considered to be Level 3 measurements on the fair value hierarchy. Amortization expense classified as interest expense related to debt issuance costs of the Company's convertible senior notes was nil nil Term Loan Term loan consists of the following (in thousands): September 30, 2020 December 31, 2019 Principal Amount** Debt Discount/ Net Principal Amount** Debt Discount/ Net Term Loan $ 134,801 $ (9,441 ) $ 125,360 $ 134,801 $ (12,319 ) $ 122,482 * The term loan was valued using the discounted cash flow method to determine the implied debt discount. The debt discount and issuance costs are being amortized over the life of the term loan. ** The amount presented excludes accrued, but unpaid, payment-in-kind interest of $4.0 million and $1.3 million as of September 30, 2020 and December 31, 2019, respectively. In August 2019, in connection with the Recapitalization Transaction, the Company entered into a First Lien Term Loan Facility Credit Agreement (the “New Term Loan Agreement”), with certain of the Investor Parties, and Cortland Capital Market Services LLC, as agent, for a $134.8 million first-lien secured term loan (the “New Term Loan”). The Company also issued common stock and preferred stock (see Note 9 - Common Stock and Preferred Stock) to the Investor Parties. Amounts outstanding under the New Term Loan accrue interest at 10.50% per annum, payable semi-annually (with 8% per annum payable in cash and 2.5% per annum payable in kind). The New Term Loan matures on February 9, 2023. The New 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 their assets as security, make investments, loans, advances, guarantees and acquisitions, undergo fundamental changes and enter into transactions with affiliates. The original terms of the New Term Loan Agreement required the Company to maintain a trailing 12-month EBITDA (as defined and adjusted therein) of not less than $34.0 million and a minimum liquidity of not less than $10.0 million commencing with the fiscal quarter ending September 30, 2020. On October 16, 2020, the Company reached an agreement (the “Amendment”) with holders of its term loan and Wells Fargo, holder of its revolving credit facility, to amend its New Term Loan Agreement and defer its EBITDA covenant calculation until March 31, 2022. Under the Amendment, the trailing 12-month EBITDA requirement has been reduced to $25.0 million, which will not be calculated earlier than March 31, 2022. The Amendment also requires the Company to pre-pay $15.0 million of the term loan immediately and, under certain conditions, pre-pay up to an additional $5.0 million no later than the third quarter of fiscal year 2021. As a result, the Company reclassified $20.0 million from long term debt to short term debt as of September 30, 2020. As of September 30, 2020, the Company had $138.8 million (including $4.0 million in payment-in-kind interest) outstanding under the New Term Loan Agreement. The New Term Loan Agreement contains events of default that are customary for a facility of this nature, including nonpayment of principal, nonpayment of interest, fees or other amounts, material inaccuracy of representations and warranties, violation of covenants, cross-default to other material indebtedness, bankruptcy or insolvency events, material judgment defaults and a change of control as specified in the New Term Loan Agreement. If an event of default occurs, the maturity of the amounts owed under the New Term Loan Agreement may be accelerated. The obligations under the New 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. Amortization expense classified as interest expense related to the $3.8 million of debt issuance costs associated with the issuance of the New Term Loan was $0.3 million and $0.8 million for the three and nine months ended September 30, 2020, respectively. Amortization expense classified as interest expense related to the $10.1 million debt discount associated with the issuance of the New Term Loan was $0.7 million and $2.1 million for the three and nine months ended September 30, 2020, respectively. The fair value of the New Term Loan as of September 30, 2020 and December 31, 2019 was $131.0 million and $123.4 million, respectively. The estimated fair value was calculated using a discounted cash flow method and is classified as Level 3 within the fair value hierarchy. Loan under Paycheck Protection Program On June 12, 2020, the Company received a $6.2 million PPP Loan under the PPP within the CARES Act. The PPP Loan matures on June 2, 2022, and is subject to the CARES Act terms which include, among other terms, an interest rate of 1.00% per annum and monthly installment payments of $261,275 commencing on December 1, 2020. The PPP Loan may be prepaid at any time prior to maturity with no prepayment penalties. The PPP Loan is subject to events of default and other provisions customary for a loan of this type. The PPP Loan may be forgiven, partially or in full, if certain conditions are met, principally based on having been disbursed for permissible purposes and maintaining certain average levels of employment and payroll as required by the CARES Act. As of September 30, 2020, the Company has recorded the PPP Loan as a liability and classified $2.5 million as a current liability and $3.7 million as a non-current liability on the condensed consolidated balance sheet. The Company intends to apply for forgiveness of amounts received under the PPP in accordance with the requirements of the CARES Act, as amended. Any loan amounts forgiven will be removed from liabilities recorded. While the Company used the proceeds of the PPP Loan only for permissible purposes, there can be no assurance that it will be eligible for forgiveness of the PPP Loan, in full or in part. The carrying value of the PPP Loan is a reasonable approximation of fair value.

Credit Facilities

Credit Facilities	9 Months Ended
	Sep. 30, 2020
Credit Facilities [Abstract]
Credit Facilities [Text Block]	Note 6 — Credit Facilities Wells Fargo In March 2014, the Company and its domestic subsidiaries entered into a secured credit facility with General Electric Capital Corporation (“GECC”). The credit facility, as amended and subsequently assigned to Wells Fargo Bank pursuant to its acquisition of GECC, provides for a $75.0 million revolving credit facility subject to availability based on prescribed advance rates on certain domestic accounts receivable and inventory amounts used to compute the borrowing base (the “Credit Facility”). The Credit Facility includes a sub-limit of up to $35.0 million for the issuance of letters of credit. The amounts outstanding under the Credit Facility, as amended, were payable in full upon maturity of the facility on September 27, 2019, except that the Credit Facility would mature on June 15, 2018 if the Company did not refinance or extend the maturity of the convertible senior notes that mature in 2018, provided that any such refinancing or extension shall have a maturity date that is no sooner than six months after the stated maturity of the Credit Facility (i.e., on or about September 27, 2019). On June 14, 2018, the Company entered into a Term Loan Agreement with Great American Capital Partners to provide the necessary capital to refinance the 2018 convertible senior notes (see additional details regarding the Term Loan Agreement below). In addition, on June 14, 2018, the Company revised certain of the Credit Facility documents (and entered into new ones) so that certain of its Hong Kong based subsidiaries became additional parties to the Credit Facility. As a result, the receivables of these subsidiaries can now be included in the borrowing base computation, subject to certain limitations, thereby effectively increasing the amount of funds the Company can borrow under the Credit Facility. Any additional borrowings under the Credit Facility will be used for general working capital purposes. In August 2019, in connection with the Recapitalization Transaction (see Note 5 - Debt), the Company entered into an amended and extended revolving credit facility with Wells Fargo (the “Amended ABL Credit Agreement” or “Amended ABL Facility”). The Amended ABL Credit Agreement amends and restates the Company’s existing Credit Facility, dated as of March 27, 2014, as amended, with GECC and subsequently assigned to Wells Fargo, to, among other things, decrease the borrowing capacity from $75.0 million to $60.0 million and extend the maturity to August 9, 2022. The obligations under the Amended 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 September 30, 2020, the amount of outstanding borrowings was nil nil The Amended 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. The Company is also required to maintain a fixed charge coverage ratio of not less than 1.1 to 1.0 under certain circumstances, and a minimum liquidity of $25.0 million and a minimum availability of at least $9.0 million. As of September 30, 2020 and December 31, 2019, the Company was in compliance with the financial covenants under the Amended ABL Facility and the previous Credit Facility, as applicable. Any amounts borrowed under the Amended ABL Facility accrue interest, at either (i) LIBOR plus 1.50%-2.00% (determined by reference to a fixed charge coverage ratio-based pricing grid) or (ii) base rate plus 0.50%-1.00% (determined by reference to a fixed charge coverage ratio-based pricing grid). As of September 30, 2020, the weighted average interest rate on the credit facility with Wells Fargo was 0%. As of December 31, 2019, the weighted average interest rate on the credit facility with Wells Fargo was 4.53%. The Amended ABL Facility also contains customary events of default, including a cross default provision and a change of control provision. In the event of a default, all of the obligations of the Company and its subsidiaries under the Amended ABL Facility may be declared immediately due and payable. As described in Note 5 – Debt, on October 16, 2020, the Company amended its New Term Loan to reduce the amount and defer the calculation of its EBITDA covenant, with Wells Fargo as party to the agreement. As of September 30, 2020, off-balance sheet arrangements include letters of credit issued by Wells Fargo of $10.4 million. Great American Capital Partners On June 14, 2018, the Company entered into a Term Loan Agreement, Term Note, Guaranty and Security Agreement and other ancillary documents and agreements (the “Term Loan”) with Great American Capital Partners Finance Co., LLC (“GACP”), for itself as a Lender (as defined below) and as the Agent (in such capacity, “Agent”) for the Lenders from time to time party to the Term Loan (collectively, “Lenders”) and the other “Secured Parties” under and as defined therein, with respect to the issuance to the Company by Lenders of a $20.0 million term loan. To secure the Company’s obligations under the Term Loan, the Company granted to Agent, for the benefit of the Secured Parties, a security interest in a substantial amount of the Company’s consolidated assets and a pledge of the majority of the capital stock of various of its subsidiaries. The Term Loan was a secured obligation, second only to the Credit Facility with Wells Fargo, except with respect to certain of the Company’s inventory in which GACP has a priority secured position. The Term Loan required the repayment of principal in the amount of 10% of the outstanding Term Loan per year (payable monthly) beginning after the first anniversary. All then-outstanding borrowings under the Term Loan would be due, and the Term Loan would terminate, no later than June 14, 2021, unless sooner terminated in accordance with its terms, which included the date of termination of the Wells Fargo Credit Facility and the date that is 91 days prior to the maturity of the Company’s various convertible senior notes due in 2020 (see Note 5 - Debt). The Company was permitted to prepay the Term Loan, which would have required a prepayment fee (i) in year one of up to any unearned and unpaid interest that would have become due and payable in year one had the prepayment not occurred plus 2% of the initial amount of the Term Loan (i.e., $20.0 million), (ii) in year two of 2% of the initial amount of the Term Loan and (iii) in year three of 1% of the initial amount of the Term Loan. In August 2019, in connection with the Recapitalization Transaction (see Note 5 - Debt), the Company repaid in full and terminated the Term Loan Agreement. Amortization expense classified as interest expense related to the $1.3 million of debt issuance costs associated with the transactions that closed on June 14, 2018 (i.e., the amendment of the Wells Fargo Credit Facility and the GACP Term Loan) and $1.1 million of debt issuance costs associated with the transaction that closed on August 9, 2019 (i.e., Amended ABL Facility) was $0.1 million and $0.3 million for the three and nine months ended September 30, 2020, respectively, and $0.1 million and $0.5 million for the three and nine months ended September 30, 2019, respectively.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 7 — Income Taxes The Company’s income tax benefit of $0.3 million for the three months ended September 30, 2020 reflects an effective tax rate of (0.8%). The Company’s income tax expense of $1.0 million for the three months ended September 30, 2019 reflects an effective tax rate of 5.8%. The tax benefit for the three months ended September 30, 2020 relates to foreign income taxes and discrete items. The majority of the tax expense for the three months ended September 30, 2019 relates to foreign income taxes and discrete items. The Company’s income tax expense of $0.3 million for the nine months ended September 30, 2020 reflects an effective tax rate of (11.0%). The Company’s income tax expense of $1.4 million for the nine months ended September 30, 2019 reflects an effective tax rate of (4.0%). The majority of the tax expense for the nine months ended September 30, 2020 and 2019 relates to foreign income taxes and discrete items. The CARES Act was signed into federal law on March 27, 2020. The CARES Act is an emergency economic stimulus package in response to the Coronavirus outbreak, which among other things contains numerous income tax provisions. Some of these tax provisions are expected to be effective retroactively for years ending before the date of enactment. However, the Company does not anticipate these benefits will have a material financial impact.

Income (Loss) Per Share

Income (Loss) Per Share	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	Note 8 — Income (Loss) Per Share The following table is a reconciliation of the weighted average shares used in the computation of income (loss) per share for the periods presented (in thousands, except per share data): Three Months Ended September 30, 2020 2019 Income (loss) per share – basic Income (Loss) Weighted Average Shares Per-Share Income (Loss) Weighted Average Shares Per-Share Net income (loss) attributable to common stockholders $ 32,066 * 3,824 $ 8.39 $ 16,265 * 2,709 $ 6.00 Effect of dilutive securities: Convertible senior notes (2,344 ) 5,300 — 14,367 3,165 — Unvested performance stock grants — 166 — — 7 — Unvested restricted stock grants — 17 — — 154 — Income (loss) per share - diluted Net income (loss) attributable to common stockholders plus assumed exercises and conversion $ 29,722 9,307 $ 3.19 $ 30,632 6,035 $ 5.08 Nine Months Ended September 30, 2020 2019 Income (loss) per share – basic Income (Loss) Weighted Average Shares Per-Share Income (Loss) Weighted Average Shares Per-Share Net income (loss) attributable to common stockholders $ (3,867 ) * 3,307 $ (1.17 ) $ (35,435 ) * 2,475 $ (14.32 ) Effect of dilutive securities: Convertible senior notes — — — — — — Unvested performance stock grants — — — — — — Unvested restricted stock grants — — — — — — Income (loss) per share - diluted Net income (loss) attributable to common stockholders plus assumed exercises and conversion $ (3,867 ) 3,307 $ (1.17 ) $ (35,435 ) 2,475 $ (14.32 ) * Net income (loss) attributable to common stockholders was computed by deducting preferred dividends of $316,000 and $935,000 for the three and nine months ended September 30, 2020, respectively, and $180,000 for the three and nine months ended September 30, 2019. 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 awards, restricted stock units and convertible debt to the extent they are dilutive). The convertible debt shares included in the diluted earnings per share computation are calculated using the “if-converted method” utilizing the conversion rate on the last day of the reporting period. Common share equivalents that could potentially dilute basic earnings per share in the future, which were excluded from the computation of diluted earnings per share due to being anti-dilutive, totaled 389,879 and 6,754,069 for the three and nine months ended September 30, 2020, respectively. Common share equivalents that could potentially dilute basic earnings per share in the future, which were excluded from the computation of diluted earnings per share due to being anti-dilutive, totaled 546,087 and 3,134,139 for the three and nine months ended September 30, 2019, respectively.

Common Stock and Preferred Stoc

Common Stock and Preferred Stock	9 Months Ended
	Sep. 30, 2020
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Note 9 — Common Stock and Preferred Stock Common Stock Effective July 9, 2020, the Company completed a 1 for 10 reverse stock split of its $0.001 par value common stock. All common stock and price per share amounts in this report have been restated to reflect the 1 for 10 reverse stock split. The Reverse Stock Split did not cause an adjustment to the par value or the authorized shares of the common stock. All share and per share amounts in the financial statements and notes thereto have been retroactively adjusted for all periods presented to give effect to this Reverse Stock Split, including reclassifying an amount equal to the reduction in par value of common stock to additional paid-in capital. The primary reason for implementing the Reverse Stock Split was to regain compliance with the minimum bid price requirement of Nasdaq. On July 31, 2020, the Company was notified by Nasdaq that it had regained compliance with the Nasdaq listing requirements. On September 11, 2020, the Company received notice from Nasdaq that during the prior 30 day period the Company had not met a listing requirement to maintain a minimum Market Value of Publicly Held Shares of $15,000,000. The Company has until March 10, 2021 to cure this deficiency and/or meet any of Nasdaq’s other alternative continuing qualification criteria. In June 2014, the Company effectively repurchased 311,284 shares of its common stock at an average cost of $77.10 per share for an aggregate amount of $24.0 million pursuant to a prepaid forward share repurchase agreement entered into with Merrill Lynch International (“ML”). These repurchased shares are treated as retired for basic and diluted EPS purposes although they remain legally outstanding. The Company reflects the aggregate purchase price as a reduction to stockholders’ equity classified as Treasury Stock. The Company reflected the aggregate purchase price of its common shares repurchased as a reduction to stockholders’ equity allocated to treasury stock. On September 13, 2019, ML returned the shares to the Company. The Company subsequently retired the shares which had no impact to the Company’s stockholder’s equity. In January 2019, the Company was obligated to issue an aggregate of 306,122 shares of restricted stock at a value of approximately $4.5 million to two executive officers pursuant to the applicable employment contracts. The shares were not issued at that time due to insufficient shares available in the 2002 Stock Award and Incentive Plan. Such shares were subsequently approved by the Company's shareholders and issued in July 2019. In addition, an aggregate of 32,823 shares of restricted stock at an aggregate value of approximately $0.5 million were issued to its six non-employee directors. In August 2019, the Board resolved to accelerate and immediately vest upon closing of the Recapitalization Transaction, 16,417 shares of the annual stock compensation granted to resigning members of the Board on January 1, 2019. Each resigning Board member forfeited the remaining balance of the annual stock compensation granted on January 1, 2019, or an aggregate of 5,470 shares. The remaining 10,936 shares of restricted stock vested in January 2020. During the first quarter of 2019, certain employees, including two executive officers surrendered an aggregate of 16,670 shares of restricted stock for approximately $249,000 to cover income taxes due on the vesting of restricted shares. During the second quarter of 2019, an executive officer surrendered an aggregate of 2,428 shares of restricted stock for approximately $25,000 to cover income taxes due on the vesting of restricted stock units. On August 9, 2019, in connection with the Recapitalization Transaction (see Note 5 - Debt), the Company issued to the Investor Parties, in the aggregate, 585,300 shares of Common Stock valued at $4.2 million on the date of issuance (the "New Common Equity"). In January 2020, the Company issued an aggregate of 70,421 shares of restricted stock at a value of approximately $0.7 million to two executive officers, which vest, in four equal annual installments over four years. During the first quarter of 2020, certain employees, including two executive officers surrendered an aggregate of 16,640 shares of restricted stock for $172,000 to cover income taxes due on the vesting of restricted shares. Additionally, an aggregate of 26,214 shares of restricted stock granted in 2017 with a value of approximately $270,000 was forfeited during the first quarter of 2020. During the second quarter of 2020, certain employees surrendered an aggregate of 246 shares of restricted stock for $1,526 to cover income taxes due on the vesting of restricted shares. Additionally, an aggregate of 26,214 shares of restricted stock granted in 2017 with a value of approximately $163,000 was forfeited during the second quarter of 2020. In June 2020, $7.1 million of the New Oasis Notes (including $0.2 million in payment-in-kind interest) were converted for 710,100 shares of common stock. As a result, the Company recorded an increase to additional paid-in capital of $9.5 million. In August 2020, $1.0 million of the New Oasis Notes (including $27,288 in payment-in-kind interest) were converted for 177,085 shares of common stock. As a result, the Company recorded an increase to additional paid-in capital of $1.3 million. All issuances of common stock, including those issued pursuant to stock option and warrant exercises, restricted stock grants and acquisitions, are issued from the Company’s authorized but not issued and outstanding shares. No dividend was declared or paid in the three and nine months ended September 30, 2020 or 2019. Preferred Stock On August 9, 2019, in connection with the Recapitalization Transaction (see Note 5 - Debt), 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 September 30, 2020 and December 31, 2019, 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 dividends have been declared or paid. For the three and nine months ended September 30, 2020, the Company recorded $316,000 and $935,000 of preferred stock dividends as an increase in the value of the Series A Preferred Stock, respectively. For the three and nine months ended September 30, 2019, the Company recorded $180,000 of preferred stock dividends as an increase in the value of the Series A Preferred Stock. 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 New 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 New Term Loan (see Note 5 - Debt).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 addition, the Certificate of Designations provides the holders of Series A Preferred Stock certain board representation rights. The Certificate of Designations provides, among other things, that, for so long as at least 50,000 shares of Series A Preferred Stock remain outstanding, (i) the holders of a majority of the outstanding shares of Series A Preferred Stock have the sole right to nominate candidates to serve as the Series A Preferred Directors and (ii) the holders of shares of Series A Preferred Stock, voting as a separate class, have the right to elect two individuals to serve as the Series A Preferred Directors. From and after (i) the first annual meeting of stockholders occurring after less than 50,000 shares of Series A Preferred Stock remain outstanding, the holders of Series A Preferred Stock will only have the right to nominate and elect one Series A Preferred Director, and (ii) the time no shares of Series A Preferred Stock remain outstanding, the holders of Series A Preferred Stock will no longer have the right to nominate or elect any Series A Preferred Directors. The Series A Preferred Directors will serve for terms ending at the annual meeting of stockholders in 2023 and for successive three-year terms thereafter (until no shares of Series A Preferred Stock remain outstanding), and as of such time as the proposal to amend the Certificate of Incorporation to classify the Board into three classes, designated Class I, Class II and Class III, with staggered three-year terms, the Series A Preferred Directors shall be deemed to serve in Class III. The number of directors elected by the holders of the Company’s Common Stock and the number of Series A Preferred Directors is fixed and cannot be amended without the approval of holders of a majority of the outstanding Common Stock and holders of at least 80% of the outstanding shares of Series A Preferred Stock, each voting as a separate class. 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 Under ASC 815, Derivatives and Hedging 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, which is considered more akin to a debt instrument than equity. Accordingly, these two embedded derivatives are required to be bundled into a single derivative instrument and accounted for separately from the Series A Preferred Stock at fair value. 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. On August 9, 2019 the Company determined that the fair value of the redemption provision upon a change of control was $4.9 million and recorded as a long term liability. In subsequent periods, 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. 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. As of September 30, 2020, the Series A Preferred Stock is recorded in temporary equity at the amount of accrued, but unpaid dividends of $1.4 million, and the redemption provision, as a bifurcated derivative, is recorded as a long term liability with an estimated value of $5.9 million. As of September 30, 2019, the Series A Preferred Stock is recorded in temporary equity at the amount of accrued but unpaid dividends of $180,000, and the redemption provision, as a bifurcated derivative, is recorded as a long term liability with an estimated value of $4.9 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: 2020 2019 Balance, January 1, $ 483 $ — Preferred stock accrued dividends 307 — Balance, March 31, 790 — Preferred stock accrued dividends 312 — Balance, June 30, 1,102 — Preferred stock accrued dividends 316 180 Balance, September 30, $ 1,418 $ 180

Joint Ventures

Joint Ventures	9 Months Ended
	Sep. 30, 2020
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments and Joint Ventures Disclosure [Text Block]	Note 10 — Joint Ventures The Company owns a fifty percent interest in a joint venture (“Pacific Animation Partners”) with the U.S. entertainment subsidiary of a leading Japanese advertising and animation production company. The joint venture was created to develop and produce a boys’ animated television show, which it licensed worldwide for television broadcast as well as consumer products. The Company produced toys based upon the television program under a license from the joint venture which also licensed certain other merchandising rights to third parties. The joint venture completed and delivered 65 episodes of the show, which began airing in February 2012, and has since ceased production of the television show. For the three and nine months ended September 30, 2020, the Company recognized income from the joint venture of nil nil As of September 30, 2020 and December 31, 2019, the balance of the investment in the Pacific Animation Partners joint venture is nil In September 2012, the Company entered into a joint venture (“DreamPlay Toys”) with NantWorks LLC (“NantWorks”) in which it owns a fifty percent interest. Pursuant to the operating agreement of DreamPlay Toys, the Company paid to NantWorks cash in the amount of $8.0 million and issued NantWorks a warrant to purchase 1.5 million shares of the Company’s common stock at a value of $7.0 million in exchange for the exclusive right to arrange for the provision of the NantWorks recognition technology platform for toy products. The Company had classified these rights as an intangible asset, which was being amortized over the anticipated revenue stream from the exploitation of these rights. However, the Company has abandoned the use of the technology in connection with its toy products and no future sales are anticipated, and the Company recorded an impairment charge to income of $2.9 million to write off the remaining unamortized technology rights during the third quarter of 2017. The Company retains the financial risk of the joint venture and is responsible for the day-to-day operations, which are expected to be nominal in future periods. The results of operations of the joint venture are consolidated with the Company’s results. In addition, in 2012, the Company invested $7.0 million in cash in exchange for a five percent economic interest in a related entity, DreamPlay, LLC, that was expected to monetize the exploitation of the recognition technologies in non-toy consumer product categories. Adoption of the technology has been inadequate to establish a commercially viable market for the technology. NantWorks has the right to repurchase the Company’s interest for $7.0 million, but the Company does not anticipate that NantWorks will do so. As of September 30, 2017, the Company determined the value of this investment will not be realized and that full impairment of the value had occurred. Accordingly, the Company recorded an impairment charge of $7.0 million during the quarter ended September 30, 2017. In November 2014, the Company entered into a joint venture with Meisheng Culture & Creative Corp., for the purpose of providing certain JAKKS licensed and non-licensed toys and consumer products to agreed-upon territories of the People’s Republic of China. The joint venture includes a subsidiary in the Shanghai Free Trade Zone that sells, distributes and markets these products, which include dolls, plush, role play products, action figures, costumes, seasonal items, technology and app-enhanced toys, based on entertainment licenses and JAKKS’ own proprietary brands. The Company owns fifty-one percent of the joint venture and consolidates the joint venture since control rests with the Company. The non-controlling interest’s share of the income (loss) was $49,000 and ($31,000) for the three months ended September 30, 2020 and 2019, respectively, and $97,000 and $57,000 for the nine months ended September 30, 2020 and 2019, 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 income from the joint venture for the three and nine months ended September 30, 2020 and 2019 was nil 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. In the first quarter of 2019, Meisheng acquired New Time Group, which was a third-party manufacturer of the Company. For the three and nine months ended September 30, 2020, the Company made inventory-related payments to Meisheng of approximately $31.4 million and $54.4 million, respectively. For the three and nine months ended September 30, 2019, the Company made inventory-related payments to Meisheng of approximately $49.6 million and $74.8 million, respectively. As of September 30, 2020 and December 31, 2019, amounts due to Meisheng for inventory received by the Company, but not paid totaled $22.1 million and $18.1 million, respectively.

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2020
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. 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 nine months ended September 30, 2020. As of September 30, 2020, $35.1 million of goodwill was allocated to the Toys/Consumer Products reporting unit, which had a negative carrying value.

Intangible Assets Other Than Go

Intangible Assets Other Than Goodwill	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	Note 12 — Intangible Assets Other Than Goodwill Intangible assets other than goodwill consist primarily of licenses, product lines, customer relationships and trademarks. Amortized intangible assets are included in intangibles in the accompanying condensed consolidated balance sheets. Trademarks are disclosed separately in the accompanying condensed consolidated balance sheets. Intangible assets as of September 30, 2020 and December 31, 2019 include the following (in thousands, except for weighted useful lives): September 30, 2020 December 31, 2019 Weighted Gross Accumulated Net Gross Accumulated Net (Years) Amortized Intangible Assets: Licenses 5.81 $ 20,130 $ (20,130 ) $ — $ 20,130 $ (19,988 ) $ 142 Product lines 10.36 4,846 (2,562 ) 2,284 4,846 (1,800 ) 3,046 Customer relationships 4.90 3,152 (3,152 ) — 3,152 (3,152 ) — Trade names 5.00 3,000 (3,000 ) — 3,000 (3,000 ) — Non-compete agreements 5.00 200 (200 ) — 200 (200 ) — Total amortized intangible assets $ 31,328 $ (29,044 ) $ 2,284 $ 31,328 $ (28,140 ) $ 3,188 Unamortized Intangible Assets: Trademarks $ 300 $ — $ 300 $ 300 $ — $ 300

Comprehensive Income (Loss)

Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2020
Stockholders' Equity Note [Abstract]
Comprehensive Income (Loss) Note [Text Block]	Note 13 — Comprehensive Income (Loss) The table below presents the components of the Company’s comprehensive income (loss) for the three and nine months ended September 30, 2020 and 2019 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Net Income (Loss) $ 32,431 $ 16,414 $ (2,835 ) $ (35,198 ) Other comprehensive income (loss): Foreign currency translation adjustment 1,134 (898 ) (419 ) (45 ) Comprehensive income (loss) 33,565 15,516 (3,254 ) (35,243 ) Less: Comprehensive income (loss) attributable to non-controlling interests 49 (31 ) 97 57 Comprehensive income (loss) attributable to JAKKS Pacific, Inc. $ 33,516 $ 15,547 $ (3,351 ) $ (35,300 )

Litigation and Contingencies

Litigation and Contingencies	9 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Note 14 — 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 the Company's licensors, no liabilities have been recorded for indemnifications and/or other commitments.

Share-Based Payments

Share-Based Payments	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Share-based Payment Arrangement [Text Block]	Note 15 — Share-Based Payments The Company’s 2002 Stock Award and Incentive Plan The following table summarizes the total share-based compensation expense recognized for the three and nine months ended September 30, 2020 and 2019 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Share-based compensation expense $ 540 $ 857 $ 1,506 $ 1,872 Restricted Stock Awards Restricted stock award activity (including those with performance-based vesting criteria) for the nine months ended September 30, 2020 is summarized as follows: Restricted Stock Awards Number of Shares Weighted Average Fair Value Outstanding, December 31, 2019 559,307 $ 16.00 Awarded 70,421 10.30 Vested (69,440 ) 21.76 Forfeited (52,420 ) 32.20 Outstanding, September 30, 2020 507,868 12.73 As of September 30, 2020, there was $2.6 million of total unrecognized compensation cost related to non-vested restricted stock awards, which is expected to be recognized over a weighted-average period of 2.05 years. Restricted Stock Units Restricted stock unit activity (including those with performance-based vesting criteria) for the nine months ended September 30, 2020 is summarized as follows: Restricted Stock Units Number of Shares Weighted Average Fair Value Outstanding, December 31, 2019 102,718 $ 23.40 Awarded — — Vested (7,960 ) 51.50 Forfeited (29,757 ) 42.83 Outstanding, September 30, 2020 65,001 11.15 As of September 30, 2020, there was $0.2 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 0.96 years.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	Note 16 — 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 September 30, 2020 and December 31, 2019 (in thousands): Carrying Amount as of September 30, 2020 Fair Value Measurements Level 1 Level 2 Level 3 3.25% convertible senior notes due in 2023 $ 38,401 $ — $ — $ 38,401 Preferred stock derivative liability 5,871 — — 5,871 Carrying Amount as of December 31, 2019 Fair Value Measurements Level 1 Level 2 Level 3 3.25% convertible senior notes due in 2023 $ 50,753 $ — $ — $ 50,753 Preferred stock derivative liability 5,247 — — 5,247 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): 3.25% convertible senior notes due in 2023 2020 2019 Balance, January 1, $ 50,753 $ — New issuance ($29.6 million face value) — 37,916 New issuance ($8.0 million face value) — 10,254 Conversion of convertible senior notes (10,733 ) — Change in fair value (2,757 ) 465 Payment-in-kind interest 1,138 — Balance, September 30, $ 38,401 $ 48,635 Preferred stock derivative liability 2020 2019 Balance, January 1, $ 5,247 $ — New issuance of Series A Preferred Stock — 4,894 Change in fair value 624 — Balance, September 30, $ 5,871 $ 4,894 The Company’s 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. 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. The Company’s accounts receivable, accounts payable, and accrued expenses represent financial instruments. The carrying value of these financial instruments is a reasonable approximation of fair value.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2020
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Note 17 — Related Party Transactions A former director of the Company, who resigned on August 9, 2019 is a partner in a law firm that acts as counsel to the Company. The Company incurred legal fees and expenses to the law firm in the amount of approximately $0.7 million and $1.3 million for the three and nine months ended September 30, 2019, respectively. As of December 31, 2019, legal fees and reimbursable expenses of $0.1 million were payable to this law firm. The owner of NantWorks, the Company’s DreamPlay Toys joint venture partner, beneficially owned more than 5.0% of the Company’s outstanding common stock. Pursuant to the joint venture agreements, the Company was obligated to pay NantWorks a preferred return on joint venture sales. This agreement expired on September 30, 2018. The owner of NantWorks sold all of its holdings of the Company's shares on December 30, 2019. For the year ended December 31, 2019, preferred returns earned and payable to NantWorks was nil nil nil In November 2014, the Company entered into a joint venture with Meisheng Cultural & Creative Corp., Ltd., for the purpose of providing certain JAKKS licensed and non-licensed toys and consumer products to agreed-upon territories of the People’s Republic of China. The joint venture includes a subsidiary in the Shanghai Free Trade Zone that sells, distributes and markets these products, which include dolls, plush, role play products, action figures, costumes, seasonal items, technology and app-enhanced toys, based on top entertainment licenses and JAKKS’ own proprietary brands. The Company owns fifty-one percent of the joint venture and consolidates the joint venture since control rests with the Company. The non-controlling interest’s share of the income (loss) was $49,000 and ($31,000) for the three months ended September 30, 2020 and 2019, respectively, and $97,000 and $57,000 for the nine months ended September 30, 2020 and 2019, 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 income from the joint venture for the three and nine months ended September 30, 2020 and 2019 was nil In March 2017, the Company entered into an agreement to issue 366,089 shares of its common stock at an aggregate price of $19.3 million to a Hong Kong affiliate of its China joint venture partner. After their shareholder and China regulatory approval, the transaction closed on April 27, 2017. Upon the closing, the Company added a representative of Meisheng Culture & Creative Corp as a non-employee director and issued 1,332 shares of restricted stock at a value of $0.1 million, which vested in January 2018. In 2018, the Company issued 4,158 shares of restricted stock at a value of $0.1 million to the non-employee director, which vested in January 2019. In 2019, the Company issued 5,471 shares of restricted stock at a value of $0.1 million to the non-employee director, which vested in January 2020. Meisheng also serves as a significant manufacturer of the Company. In the first quarter of 2019, Meisheng acquired New Time Group, which was a third-party manufacturer of the Company. For the three and nine months ended September 30, 2020, the Company made inventory-related payments to Meisheng of approximately $31.4 million and $54.4 million, respectively. For the three and nine months ended September 30, 2019, the Company made inventory-related payments to Meisheng of approximately $49.6 million and $74.8 million, respectively. As of September 30, 2020 and December 31, 2019, amounts due to Meisheng for inventory received by the Company, but not paid totaled $22.1 million and $18.1 million, respectively. A director of the Company is a portfolio manager at Oasis Management. In August 2017, the Company agreed with Oasis Management and Oasis Investments II Master Fund Ltd., the holder of approximately $21.6 million face amount of its 4.25% convertible senior notes due in 2018, to exchange and extend the maturity date of these notes to November 1, 2020. The transaction closed on November 7, 2017. In July 2018, the Company closed a transaction with Oasis Management and Oasis Investments II Master Fund Ltd., to exchange $8.0 million face amount of the 4.25% convertible senior notes due in August 2018 with convertible senior notes similar to those issued in November 2017. In August 2019, the Company entered into the Recapitalization Transaction. In connection with the Recapitalization Transaction, the Company issued (i) amended and restated notes with respect to the $21.6 million Oasis Note issued on November 7, 2017, and the $8.0 million Oasis Note issued on July 26, 2018, and (ii) a new $8.0 million convertible senior note having the same terms as such amended and restated notes. Interest on the New Oasis Notes is payable on each May 1 and November 1 until maturity and accrues at an annual rate of (i) 3.25% if paid in cash or 5.00% if paid in stock plus (ii) 2.75% payable in kind. The New Oasis Notes mature 91 days after the amounts outstanding under the New Term Loan are paid in full, and in no event later than July 3, 2023. A director of the Company is a director at Benefit Street Partners. As of September 30, 2020, Benefit Street Partners held $68.0 million in principal amount (including $1.9 million in payment-in-kind interest) of the New Term Loan. A director of the Company is the managing Partner and portfolio manager at Axar Capital Management. As of September 30, 2020, Axar Capital Management held $27.1 million in principal amount (including $0.8 million in payment-in-kind interest) of the New Term Loan.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note 18 — Subsequent Events On October 12, 2020, $2.0 million of the New Oasis Notes (including $63,225 in payment-in-kind interest) were converted for 354,170 shares of common stock. On November 5, 2020, $1.0 million of the New Oasis Notes (including $33,291 in payment-in-kind interest) were converted for 177,085 shares of common stock. On October 16, 2020, the Company reached an agreement (the “Amendment”) with holders of its term loan and Wells Fargo, holder of its revolving credit facility, to amend the New Term Loan Agreement and defer its EBITDA covenant calculation until March 31, 2022. Under the Amendment, the trailing 12-month EBITDA requirement has been reduced to $25.0 million, which will not be calculated earlier than March 31, 2022. The Amendment also requires the Company to pre-pay $15.0 million of the New Term Loan immediately and, under certain conditions, pre-pay up to an additional $5.0 million no later than the third quarter of fiscal year 2021. In connection with the Amendment on October 20, 2020, the Company paid $15.0 million of its outstanding principal amount and $0.3 million in related interest and PIK interest. A purported class action lawsuit was filed on November 10, 2020 in the United States District Court for the District of Delaware (Brown v. JAKKS Pacific, Inc. et al) alleging that the Proxy Statement issued in connection with the shareholder meeting held in June 2020 contained misstatements regarding the manner in which broker votes would be counted and that such votes were improperly included in approving the Company’s reverse stock split at the meeting. The Class Period is July 9, 2020. The purported class action seeks damages in an unspecified amount, alleging breach of fiduciary duties by the Company’s directors. The Company intends to vigorously defend the lawsuit. Since the action was just commenced, however, we cannot assure you of its outcome and cannot estimate the range of any potential damage award.

Business Segments, Geographic_2

Business Segments, Geographic Data, and Sales by Major Customers (Tables)	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Results are not necessarily those which would be achieved if each segment was an unaffiliated business enterprise. Information by segment and a reconciliation to reported amounts for the three and nine months ended September 30, 2020 and 2019 and as of September 30, 2020 and December 31, 2019 are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Net Sales Toys/Consumer Products $ 187,309 $ 204,338 $ 306,088 $ 330,319 Halloween 54,981 75,792 81,517 115,819 $ 242,290 $ 280,130 $ 387,605 $ 446,138 Three Months Ended Nine Months Ended 2020 2019 2020 2019 Income (Loss) from Operations Toys/Consumer Products $ 33,843 $ 32,515 $ 15,493 $ (966 ) Halloween 3,670 3,147 (3,712 ) (6,062 ) $ 37,513 $ 35,662 $ 11,781 $ (7,028 ) Three Months Ended Nine Months Ended 2020 2019 2020 2019 Depreciation and Amortization Expense Toys/Consumer Products $ 4,280 $ 5,499 $ 8,396 $ 11,827 Halloween 251 1,499 596 2,644 $ 4,531 $ 6,998 $ 8,992 $ 14,471 September 30, December 31, Assets Toys/Consumer Products $ 353,172 $ 356,584 Halloween 54,419 8,638 $ 407,591 $ 365,222
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	The following tables present information about the Company by geographic area as of September 30, 2020 and December 31, 2019 and for the three and nine months ended September 30, 2020 and 2019 (in thousands): September 30, December 31, Long-lived Assets United States $ 24,467 $ 31,175 China 11,454 11,461 Hong Kong 2,149 2,937 United Kingdom 1,431 1,633 Canada 102 134 Mexico 89 — $ 39,692 $ 47,340 Three Months Ended Nine Months Ended September 30, 2020 2019 2020 2019 Net Sales by Customer Area United States $ 202,303 $ 229,975 $ 320,998 $ 369,942 Europe 21,045 25,740 34,424 39,477 Canada 9,523 10,218 14,555 14,960 Asia 2,744 3,820 5,976 7,287 Australia & New Zealand 1,936 2,582 4,269 4,270 Latin America 4,504 6,853 6,586 8,789 Middle East & Africa 235 942 797 1,413 $ 242,290 $ 280,130 $ 387,605 $ 446,138
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]	Net sales to major customers for the three and nine months ended September 30, 2020 and 2019 were as follows (in thousands, except for percentages): Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Amount Percentage Amount Percentage Amount Percentage Amount Percentage Wal-Mart $ 75,018 31.0 % $ 78,347 28.0 % $ 115,736 29.9 % $ 130,165 29.2 % Target 60,683 25.0 64,172 22.9 94,227 24.3 90,367 20.2 $ 135,701 56.0 % $ 142,519 50.9 % $ 209,963 54.2 % $ 220,532 49.4 %

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 30, 2020
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventory, which includes the ex-factory cost of goods, in-bound freight, duty and capitalized warehouse costs, is valued at the lower of cost (first-in, first-out) or net realizable value, net of inventory obsolescence reserve, and consists of the following (in thousands): September 30, December 31, Raw materials $ 3 $ 144 Finished goods 54,580 54,115 $ 54,583 $ 54,259

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Convertible Debt [Table Text Block]	Convertible senior notes consist of the following (in thousands): September 30, 2020 December 31, 2019 4.875% convertible senior notes due 2020 $ — $ 1,905 3.25% convertible senior notes due 2023* 38,401 50,753 Total convertible senior notes $ 38,401 $ 52,658 * The amounts presented for the 3.25% convertible senior notes due 2023 within the table represent the fair value as of September 30, 2020 and December 31, 2019 (see Note 16 - Fair Value Measurements). The principal amount of these notes totaled $29.6 million and $37.6 million as of September 30, 2020 and December 31, 2019, respectively. The accrued, but unpaid, payment-in-kind interest is $1.0 million and $0.4 million as of September 30, 2020 and December 31, 2019, respectively.
Schedule of Debt [Table Text Block]	Term loan consists of the following (in thousands): September 30, 2020 December 31, 2019 Principal Amount** Debt Discount/ Net Principal Amount** Debt Discount/ Net Term Loan $ 134,801 $ (9,441 ) $ 125,360 $ 134,801 $ (12,319 ) $ 122,482 * The term loan was valued using the discounted cash flow method to determine the implied debt discount. The debt discount and issuance costs are being amortized over the life of the term loan. ** The amount presented excludes accrued, but unpaid, payment-in-kind interest of $4.0 million and $1.3 million as of September 30, 2020 and December 31, 2019, respectively.

Income (Loss) Per Share (Tables

Income (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2020
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 income (loss) per share for the periods presented (in thousands, except per share data): Three Months Ended September 30, 2020 2019 Income (loss) per share – basic Income (Loss) Weighted Average Shares Per-Share Income (Loss) Weighted Average Shares Per-Share Net income (loss) attributable to common stockholders $ 32,066 * 3,824 $ 8.39 $ 16,265 * 2,709 $ 6.00 Effect of dilutive securities: Convertible senior notes (2,344 ) 5,300 — 14,367 3,165 — Unvested performance stock grants — 166 — — 7 — Unvested restricted stock grants — 17 — — 154 — Income (loss) per share - diluted Net income (loss) attributable to common stockholders plus assumed exercises and conversion $ 29,722 9,307 $ 3.19 $ 30,632 6,035 $ 5.08 Nine Months Ended September 30, 2020 2019 Income (loss) per share – basic Income (Loss) Weighted Average Shares Per-Share Income (Loss) Weighted Average Shares Per-Share Net income (loss) attributable to common stockholders $ (3,867 ) * 3,307 $ (1.17 ) $ (35,435 ) * 2,475 $ (14.32 ) Effect of dilutive securities: Convertible senior notes — — — — — — Unvested performance stock grants — — — — — — Unvested restricted stock grants — — — — — — Income (loss) per share - diluted Net income (loss) attributable to common stockholders plus assumed exercises and conversion $ (3,867 ) 3,307 $ (1.17 ) $ (35,435 ) 2,475 $ (14.32 ) * Net income (loss) attributable to common stockholders was computed by deducting preferred dividends of $316,000 and $935,000 for the three and nine months ended September 30, 2020, respectively, and $180,000 for the three and nine months ended September 30, 2019.

Common Stock and Preferred St_2

Common Stock and Preferred Stock (Tables)	9 Months Ended
	Sep. 30, 2020
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: 2020 2019 Balance, January 1, $ 483 $ — Preferred stock accrued dividends 307 — Balance, March 31, 790 — Preferred stock accrued dividends 312 — Balance, June 30, 1,102 — Preferred stock accrued dividends 316 180 Balance, September 30, $ 1,418 $ 180

Intangible Assets Other Than _2

Intangible Assets Other Than Goodwill (Tables)	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill [Table Text Block]	Intangible assets other than goodwill consist primarily of licenses, product lines, customer relationships and trademarks. Amortized intangible assets are included in intangibles in the accompanying condensed consolidated balance sheets. Trademarks are disclosed separately in the accompanying condensed consolidated balance sheets. Intangible assets as of September 30, 2020 and December 31, 2019 include the following (in thousands, except for weighted useful lives): September 30, 2020 December 31, 2019 Weighted Gross Accumulated Net Gross Accumulated Net (Years) Amortized Intangible Assets: Licenses 5.81 $ 20,130 $ (20,130 ) $ — $ 20,130 $ (19,988 ) $ 142 Product lines 10.36 4,846 (2,562 ) 2,284 4,846 (1,800 ) 3,046 Customer relationships 4.90 3,152 (3,152 ) — 3,152 (3,152 ) — Trade names 5.00 3,000 (3,000 ) — 3,000 (3,000 ) — Non-compete agreements 5.00 200 (200 ) — 200 (200 ) — Total amortized intangible assets $ 31,328 $ (29,044 ) $ 2,284 $ 31,328 $ (28,140 ) $ 3,188 Unamortized Intangible Assets: Trademarks $ 300 $ — $ 300 $ 300 $ — $ 300

Comprehensive Income (Loss) (Ta

Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2020
Stockholders' Equity Note [Abstract]
Comprehensive Income (Loss) [Table Text Block]	The table below presents the components of the Company’s comprehensive income (loss) for the three and nine months ended September 30, 2020 and 2019 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Net Income (Loss) $ 32,431 $ 16,414 $ (2,835 ) $ (35,198 ) Other comprehensive income (loss): Foreign currency translation adjustment 1,134 (898 ) (419 ) (45 ) Comprehensive income (loss) 33,565 15,516 (3,254 ) (35,243 ) Less: Comprehensive income (loss) attributable to non-controlling interests 49 (31 ) 97 57 Comprehensive income (loss) attributable to JAKKS Pacific, Inc. $ 33,516 $ 15,547 $ (3,351 ) $ (35,300 )

Share-Based Payments (Tables)

Share-Based Payments (Tables)	9 Months Ended
	Sep. 30, 2020
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 nine months ended September 30, 2020 and 2019 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Share-based compensation expense $ 540 $ 857 $ 1,506 $ 1,872
Nonvested Restricted Stock Shares Activity [Table Text Block]	Restricted stock award activity (including those with performance-based vesting criteria) for the nine months ended September 30, 2020 is summarized as follows: Restricted Stock Awards Number of Shares Weighted Average Fair Value Outstanding, December 31, 2019 559,307 $ 16.00 Awarded 70,421 10.30 Vested (69,440 ) 21.76 Forfeited (52,420 ) 32.20 Outstanding, September 30, 2020 507,868 12.73
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Restricted stock unit activity (including those with performance-based vesting criteria) for the nine months ended September 30, 2020 is summarized as follows: Restricted Stock Units Number of Shares Weighted Average Fair Value Outstanding, December 31, 2019 102,718 $ 23.40 Awarded — — Vested (7,960 ) 51.50 Forfeited (29,757 ) 42.83 Outstanding, September 30, 2020 65,001 11.15

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2020
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 September 30, 2020 and December 31, 2019 (in thousands): Carrying Amount as of September 30, 2020 Fair Value Measurements Level 1 Level 2 Level 3 3.25% convertible senior notes due in 2023 $ 38,401 $ — $ — $ 38,401 Preferred stock derivative liability 5,871 — — 5,871 Carrying Amount as of December 31, 2019 Fair Value Measurements Level 1 Level 2 Level 3 3.25% convertible senior notes due in 2023 $ 50,753 $ — $ — $ 50,753 Preferred stock derivative liability 5,247 — — 5,247
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): 3.25% convertible senior notes due in 2023 2020 2019 Balance, January 1, $ 50,753 $ — New issuance ($29.6 million face value) — 37,916 New issuance ($8.0 million face value) — 10,254 Conversion of convertible senior notes (10,733 ) — Change in fair value (2,757 ) 465 Payment-in-kind interest 1,138 — Balance, September 30, $ 38,401 $ 48,635 Preferred stock derivative liability 2020 2019 Balance, January 1, $ 5,247 $ — New issuance of Series A Preferred Stock — 4,894 Change in fair value 624 — Balance, September 30, $ 5,871 $ 4,894

Cash Flow, Supplemental Discl_2

Cash Flow, Supplemental Disclosures (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Supplemental Cash Flow Elements [Abstract]
Purchase of property and equipment incurred	$ 2.9	$ 2.6

Basis of Presentation (Details)

Basis of Presentation (Details) - USD ($)	Oct. 16, 2020	Jul. 09, 2020	Jun. 12, 2020	Sep. 17, 2020	Sep. 30, 2020	Sep. 30, 2019	Jun. 29, 2020	Dec. 31, 2019	Dec. 31, 2018
Basis of Presentation (Details) [Line Items]
Stockholders' Equity, Reverse Stock Split		1 for 10
Common Stock, Par or Stated Value Per Share (in Dollars per share)		$ 0.001			$ 0.001			$ 0.001
Common Stock, Shares, Outstanding (in Shares)		4,239,578			4,416,663		42,395,782	3,521,037
Common Stock, Shares, Issued (in Shares)					4,416,663		42,395,782	3,521,037
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents					$ 79,820,000	$ 75,890,000		$ 66,286,000	$ 58,205,000
Value of debt outstanding					38,401,000			52,658,000
Paid-in-Kind Interest					3,370,000	$ 624,000
Paycheck Protection Program Loan [Member] | Unsecured Debt [Member]
Basis of Presentation (Details) [Line Items]
Debt Instrument, Face Amount			$ 6,200,000
Debt Instrument, Interest Rate, Stated Percentage			1.00%
Debt Instrument, Periodic Payment			$ 261,275
Eligible Forgivable Expenses				$ 8,300,000
Notes Payable to Bank, Current					2,500,000
Notes Payable to Bank, Noncurrent					3,700,000
New Term Loan Agreement [Member] | Secured Debt [Member]
Basis of Presentation (Details) [Line Items]
Value of debt outstanding					138,800,000
Paid-in-Kind Interest					4,000,000
Debt Instrument, Covenant Compliance, EBITDA Requirment					34,000,000
Debt Instrument, Covenant Compliance, Minimum Liquidity					10,000,000
Outside the United States [Member]
Basis of Presentation (Details) [Line Items]
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents					$ 56,900,000			$ 27,000,000
Forecast [Member] | New Term Loan Agreement [Member] | Secured Debt [Member]
Basis of Presentation (Details) [Line Items]
Debt Instrument, Covenant Compliance, EBITDA Requirment	$ 25,000,000
Debt, Pre-payment	15,000,000
Forecast [Member] | New Term Loan Agreement [Member] | Secured Debt [Member] | Payment No Later than Third Quarter 2021 [Member]
Basis of Presentation (Details) [Line Items]
Debt, Pre-payment	$ 5,000,000

Business Segments, Geographic_3

Business Segments, Geographic Data, and Sales by Major Customers (Details)	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Number of Reportable Segments	2

Business Segments, Geographic_4

Business Segments, Geographic Data, and Sales by Major Customers (Details) - Schedule of Segment Reporting Information, by Segment - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Net Sales	$ 242,290	$ 280,130	$ 387,605	$ 446,138
Loss from Operations	37,513	35,662	11,781	(7,028)
Depreciation and Amortization Expense	4,531	6,998	8,992	14,471
Assets	407,591	365,222	407,591	365,222	$ 365,222
Toys/Consumer Products [Member]
Segment Reporting Information [Line Items]
Net Sales	187,309	204,338	306,088	330,319
Loss from Operations	33,843	32,515	15,493	(966)
Depreciation and Amortization Expense	4,280	5,499	8,396	11,827
Assets	353,172	356,584	353,172	356,584
Halloween [Member]
Segment Reporting Information [Line Items]
Net Sales	54,981	75,792	81,517	115,819
Loss from Operations	3,670	3,147	(3,712)	(6,062)
Depreciation and Amortization Expense	251	1,499	596	2,644
Assets	$ 54,419	$ 8,638	$ 54,419	$ 8,638

Business Segments, Geographic_5

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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	$ 39,692		$ 39,692		$ 47,340
Net Sales	242,290	$ 280,130	387,605	$ 446,138
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	24,467		24,467		31,175
Net Sales	202,303	229,975	320,998	369,942
CHINA
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	11,454		11,454		11,461
HONG KONG
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	2,149		2,149		2,937
UNITED KINGDOM
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	1,431		1,431		1,633
CANADA
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	102		102		134
Net Sales	9,523	10,218	14,555	14,960
MEXICO
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	89		89		$ 0
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	21,045	25,740	34,424	39,477
Asia [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	2,744	3,820	5,976	7,287
Australia and New Zealand [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	1,936	2,582	4,269	4,270
Latin America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	4,504	6,853	6,586	8,789
Middle East and Africa [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales	$ 235	$ 942	$ 797	$ 1,413

Business Segments, Geographic_6

Business Segments, Geographic Data, and Sales by Major Customers (Details) - Schedule of Revenue by Major Customers by Reporting Segments - Revenue Benchmark [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenue, Major Customer [Line Items]
Net Sales	$ 135,701	$ 142,519	$ 209,963	$ 220,532
Percentage of Net Sales from Major Customer	56.00%	50.90%	54.20%	49.40%
Customer Concentration Risk [Member] | Wal Mart [Member]
Revenue, Major Customer [Line Items]
Net Sales	$ 75,018	$ 78,347	$ 115,736	$ 130,165
Percentage of Net Sales from Major Customer	31.00%	28.00%	29.90%	29.20%
Customer Concentration Risk [Member] | Target [Member]
Revenue, Major Customer [Line Items]
Net Sales	$ 60,683	$ 64,172	$ 94,227	$ 90,367
Percentage of Net Sales from Major Customer	25.00%	22.90%	24.30%	20.20%

Inventory (Details) - Schedule

Inventory (Details) - Schedule of Inventory, Current - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Schedule of Inventory, Current [Abstract]
Raw materials	$ 3	$ 144
Finished goods	54,580	54,115
Inventory, net	$ 54,583	$ 54,259

Revenue Recognition and Reser_2

Revenue Recognition and Reserve for Sales Returns and Allowances (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Revenue Recognition and Reserve for Sales Returns and Allowances (Details) [Line Items]
Sales reserves and allowances	$ 44.2	$ 38.4
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%

Debt (Details)

Debt (Details)		Oct. 16, 2020USD ($)	Sep. 30, 2020USD ($)$ / sharesshares	Jul. 09, 2020$ / sharesshares	Jun. 12, 2020USD ($)	Aug. 09, 2019USD ($)	Nov. 01, 2018USD ($)$ / shares	Jul. 26, 2018USD ($)	Nov. 07, 2017USD ($)	Aug. 31, 2020USD ($)shares	Jun. 30, 2020USD ($)shares	Aug. 31, 2019USD ($)$ / shares	Aug. 31, 2018USD ($)	Jul. 31, 2018USD ($)	Aug. 31, 2017USD ($)	Jan. 31, 2016USD ($)	Jun. 30, 2014USD ($)$ / shares	Jul. 31, 2013USD ($)$ / shares	Sep. 30, 2020USD ($)$ / sharesshares	Jun. 30, 2020USD ($)		Sep. 30, 2019USD ($)	Jun. 30, 2017USD ($)shares	Jun. 30, 2017USD ($)shares	Sep. 30, 2020USD ($)$ / sharesshares	Sep. 30, 2019USD ($)	Dec. 31, 2016USD ($)	Aug. 09, 2020$ / shares	Jun. 29, 2020shares	Dec. 31, 2019USD ($)$ / sharesshares	Feb. 09, 2019$ / shares	Aug. 01, 2018USD ($)	Jun. 14, 2018USD ($)	Mar. 31, 2017USD ($)
Debt (Details) [Line Items]
Value of debt outstanding			$ 38,401,000																$ 38,401,000						$ 38,401,000					$ 52,658,000
Stockholders' Equity, Reverse Stock Split				1 for 10
Common Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares			$ 0.001	$ 0.001															$ 0.001						$ 0.001					$ 0.001
Common Stock, Shares, Outstanding (in Shares) | shares			4,416,663	4,239,578															4,416,663						4,416,663				42,395,782	3,521,037
Gain (Loss) on Extinguishment of Debt																			$ 0			$ (13,205,000)			$ 0	$ (13,205,000)
Paid-in-Kind Interest																									3,370,000	624,000
Stock Issued During Period, Value, Conversion of Convertible Securities																			1,260,000	$ 9,473,000	[1]
Adjustments to Additional Paid in Capital, Other																						2,000			1,300,000
Liabilities, Fair Value Adjustment																			2,809,000			(463,000)			2,757,000	(2,992,000)
Amortization of Debt Discount (Premium)																									2,093,000	393,000
Debt Issuance Costs, Gross																																	$ 1,300,000
3.25% Convertible Senior Notes Due 2023 [Member]
Debt (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage															3.25%															3.25%
Value of debt outstanding			$ 38,400,000																$ 38,400,000						$ 38,400,000					$ 50,800,000
Debt Instrument, Face Amount								$ 8,000,000
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares				$ 10								$ 1																$ 5.647			$ 1
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares										177,085	710,100
Debt Instrument, Redemption Price, Percentage												105.00%
Interest rate if paid cash															3.25%
Interest rate if paid stock															5.00%
Interest rate if paid in-kind															2.75%
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger												30.00%
Debt Instrument, Convertible, Threshold Percentage of Market Price Trigger												150.00%
Equity Method Investment, Ownership Percentage												49.00%
Debt Conversion, Converted Instrument, Amount										$ 1,000,000	$ 7,100,000
Paid-in-Kind Interest										27,288	200,000
Stock Issued During Period, Value, Conversion of Convertible Securities											9,500,000
4.25% Convertible Senior Notes (due 2018) [Member]
Debt (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage															4.25%			4.25%
Debt Instrument, Face Amount								$ 8,000,000							$ 21,600,000			$ 100,000,000
Debt Instrument, Convertible, Conversion Ratio																		114.3674
Debt Instrument, Convertible, Incremental Value of Principal Converted																		$ 1,000
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares																		$ 8.74
Debt Instrument, Repurchase Amount																							$ 12,000,000	$ 12,000,000			$ 6,100,000							$ 39,100,000
Write off of Deferred Debt Issuance Cost																							100,000				$ 100,000
Repayments of Convertible Debt																								$ 24,100,000
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares																								290,000
Gain (Loss) on Extinguishment of Debt																							100,000
Interest rate if paid cash								3.25%
Interest rate if paid stock								5.00%
Interest rate if paid in-kind								2.75%
Debt Conversion, Converted Instrument, Amount														$ 8,000,000
3.25% Convertible Senior Notes (due 2020) [Member]
Debt (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage								3.25%							3.25%
Debt Instrument, Face Amount								$ 8,000,000
Debt Instrument, Convertible, Conversion Ratio								322.2688
Debt Instrument, Redemption Price, Percentage							105.00%
Debt Conversion, Converted Instrument, Amount										1,000,000	7,100,000
Paid-in-Kind Interest										$ 27,288	$ 200,000
4.875% Convertible Senior Notes Due 2020 [Member]
Debt (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			4.875%														4.875%		4.875%						4.875%					4.875%
Value of debt outstanding												$ 111,100,000
Debt Instrument, Face Amount												113,000,000					$ 115,000,000
Debt Instrument, Convertible, Conversion Ratio																	103.7613
Debt Instrument, Convertible, Incremental Value of Principal Converted																	$ 1,000
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares																	$ 9.64
Debt Instrument, Repurchase Amount																$ 2,000,000
Write off of Deferred Debt Issuance Cost						$ 700,000										100,000
Gain (Loss) on Extinguishment of Debt						(2,400,000)										$ 100,000
Debt Instrument, Original Amount Of Debt Refinanced												103,800,000
Debt Instrument, Amount Of Accrued Interest Refinanced												1,000,000
Debt Instrument, Amount Of Debt Exchanged Into A New Instrument												$ 7,300,000
Senior Notes			$ 1,900,000																$ 1,900,000						$ 1,900,000
Convertible Debt, Fair Value Disclosures																														$ 1,700,000
Senior Notes [Member]
Debt (Details) [Line Items]
Amortization of Debt Discount (Premium)																						$ 100,000				$ 500,000
Paycheck Protection Program Loan [Member] | Unsecured Debt [Member]
Debt (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					1.00%
Debt Instrument, Face Amount					$ 6,200,000
Long-term Debt, Current Maturities			2,500,000																2,500,000						2,500,000
Monthly payments					$ 261,275
Long-term Debt, Excluding Current Maturities			3,700,000																3,700,000						3,700,000
Oasis Management And Oasis Investments ll Master Fund Ltd. [Member]
Debt (Details) [Line Items]
Common Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares												$ 0.001
Oasis Management And Oasis Investments ll Master Fund Ltd. [Member] | 3.25% Convertible Senior Notes Due 2023 [Member]
Debt (Details) [Line Items]
Debt Instrument, Face Amount												$ 8,000,000			$ 21,600,000
Debt Instrument, Principal Amount, Redeemed																																$ 13,200,000
Paid-in-Kind Interest																			200,000						700,000
Oasis Management And Oasis Investments ll Master Fund Ltd. [Member] | 3.25% Convertible Senior Notes (due 2020) [Member]
Debt (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage															3.25%
Debt Instrument, Face Amount															$ 21,600,000
Debt Instrument, Convertible, Conversion Ratio							393.7008								328.0302
Debt Instrument, Convertible, Incremental Value of Principal Converted							$ 1,000						$ 1,000
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares							$ 2.54
Gain (Loss) on Extinguishment of Debt								$ (500,000)	$ (600,000)			$ (10,400,000)
Liabilities, Fair Value Adjustment																			2,800,000						2,800,000
Common Stock [Member]
Debt (Details) [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities	[1]																			$ 1,000
Common Stock [Member] | 4.25% Convertible Senior Notes (due 2018) [Member]
Debt (Details) [Line Items]
Debt Instrument, Repurchase Amount																							$ 11,600,000	$ 11,600,000
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares																							11,240
Common Stock [Member] | 3.25% Convertible Senior Notes (due 2020) [Member]
Debt (Details) [Line Items]
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares										177,085	710,100
Stock Issued During Period, Value, Conversion of Convertible Securities										$ 1,300,000	$ 9,500,000
Secured Debt [Member] | New Term Loan Agreement [Member]
Debt (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage												10.50%
Value of debt outstanding	[2]		134,801,000																134,801,000						134,801,000					134,801,000
Interest Payable			4,000,000																4,000,000						4,000,000					1,300,000
Interest rate if paid cash												8.00%
Interest rate if paid in-kind												2.50%
Paid-in-Kind Interest																									4,000,000
Amortization of Debt Discount (Premium)																			700,000						2,100,000
Line of Credit Facility, Maximum Borrowing Capacity												$ 134,800,000
Debt Instrument, Covenant Compliance, EBITDA Requirment			34,000,000
Debt Instrument, Covenant Compliance, Minimum Liquidity			10,000,000
Long-term Debt, Current Maturities			20,000,000																20,000,000						20,000,000
Convertible Debt			138,800,000																138,800,000						138,800,000
Debt Issuance Costs, Gross						3,800,000
Amortization of Debt Issuance Costs																			300,000						800,000
Debt Instrument, Unamortized Discount						$ 10,100,000
Long-term Debt, Fair Value			131,000,000																131,000,000						131,000,000					123,400,000
Reported Value Measurement [Member] | 3.25% Convertible Senior Notes Due 2023 [Member]
Debt (Details) [Line Items]
Value of debt outstanding			29,600,000																29,600,000						29,600,000					37,600,000
Interest Payable			$ 1,000,000																$ 1,000,000						$ 1,000,000					$ 400,000
Forecast [Member] | Secured Debt [Member] | New Term Loan Agreement [Member]
Debt (Details) [Line Items]
Debt Instrument, Covenant Compliance, EBITDA Requirment		$ 25,000,000
Debt, Pre-payment		15,000,000
Forecast [Member] | Secured Debt [Member] | Payment No Later than Third Quarter 2021 [Member] | New Term Loan Agreement [Member]
Debt (Details) [Line Items]
Debt, Pre-payment		$ 5,000,000
[1]	After giving effect to a 1 for 10 reverse stock split effective July 9, 2020.
[2]	The amount presented excludes accrued, but unpaid, payment-in-kind interest of $4.0 million and $1.3 million as of September 30, 2020 and December 31, 2019, respectively.

Debt (Details) - Convertible De

Debt (Details) - Convertible Debt - USD ($) $ in Thousands		Sep. 30, 2020	Dec. 31, 2019
Debt (Details) - Convertible Debt [Line Items]
Long-term Debt, Gross		$ 38,401	$ 52,658
4.875% Convertible Senior Notes Due 2020 [Member]
Debt (Details) - Convertible Debt [Line Items]
Long-term Debt, Gross		0	1,905
3.25% Convertible Senior Notes Due 2023 [Member]
Debt (Details) - Convertible Debt [Line Items]
Long-term Debt, Gross	[1]	$ 38,401	$ 50,753
[1]	The amounts presented for the 3.25% convertible senior notes due 2023 within the table represent the fair value as of September 30, 2020 and December 31, 2019 (see Note 16 - Fair Value Measurements). The principal amount of these notes totaled $29.6 million and $37.6 million as of September 30, 2020 and December 31, 2019, respectively. The accrued, but unpaid, payment-in-kind interest is $1.0 million and $0.4 million as of September 30, 2020 and December 31, 2019, respectively.

Debt (Details) - Convertible _2

Debt (Details) - Convertible Debt (Parentheticals)	Sep. 30, 2020	Dec. 31, 2019
4.875% Convertible Senior Notes Due 2020 [Member]
Debt (Details) - Convertible Debt (Parentheticals) [Line Items]
Debt Instrument, Interest Rate	4.875%	4.875%
3.25% Convertible Senior Notes Due 2023 [Member]
Debt (Details) - Convertible Debt (Parentheticals) [Line Items]
Debt Instrument, Interest Rate	3.25%	3.25%

Debt (Details) - Schedule of De

Debt (Details) - Schedule of Debt - Secured Debt [Member] - New Term Loan Agreement [Member] - USD ($) $ in Thousands		Sep. 30, 2020	Dec. 31, 2019
Debt (Details) - Schedule of Debt [Line Items]
Principal Amount	[1]	$ 134,801	$ 134,801
Debt Discount/ Issuance Costs	[2]	(9,441)	(12,319)
Net Amount		$ 125,360	$ 122,482
[1]	The amount presented excludes accrued, but unpaid, payment-in-kind interest of $4.0 million and $1.3 million as of September 30, 2020 and December 31, 2019, respectively.
[2]	The term loan was valued using the discounted cash flow method to determine the implied debt discount. The debt discount and issuance costs are being amortized over the life of the term loan.

Credit Facilities (Details)

Credit Facilities (Details)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 31, 2019USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)	Aug. 09, 2019USD ($)	Jun. 14, 2018USD ($)	Mar. 31, 2014USD ($)	Mar. 27, 2014USD ($)
Credit Facilities (Details) [Line Items]
Debt Issuance Costs, Gross								$ 1,300,000
General Electric Capital Corporation Loan Agreement [Member]
Credit Facilities (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity									$ 75,000,000	$ 75,000,000
Line of Credit, Current
Letters of Credit Outstanding, Amount		10,400,000		10,400,000		9,200,000
Line of Credit Facility, Remaining Borrowing Capacity		36,600,000		$ 36,600,000		$ 41,800,000
Line of Credit Facility, Interest Rate During Period				0.00%		4.53%
General Electric Capital Corporation Loan Agreement [Member] | Wells Fargo [Member]
Credit Facilities (Details) [Line Items]
Letters of Credit Outstanding, Amount		10,400,000		$ 10,400,000
General Electric Capital Corporation Loan Agreement [Member] | Letter of Credit [Member] | 4.25% Convertible Senior Notes (due 2018) [Member]
Credit Facilities (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity									$ 35,000,000
Amended ABL Credit Agreement [Member]
Credit Facilities (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 60,000,000
Fixed Charge Coverage Ratio	1
Debt Instrument, Covenant Compliance, Minimum Liquidity	$ 25,000,000
Debt Instrument, Covenant Compliance, Minimum Availability	$ 9,000,000
Amortization of Debt Issuance Costs		0.1	$ 100,000	$ 300,000	$ 500,000
Amended ABL Credit Agreement [Member] | Minimum [Member]
Credit Facilities (Details) [Line Items]
Fixed Charge Coverage Ratio	1.1
Amended ABL Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Credit Facilities (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate				1.50%
Amended ABL Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Credit Facilities (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate				2.00%
Amended ABL Credit Agreement [Member] | Base Rate [Member] | Minimum [Member]
Credit Facilities (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate				0.50%
Amended ABL Credit Agreement [Member] | Base Rate [Member] | Maximum [Member]
Credit Facilities (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate				1.00%
Term Loan Agreement [Member] | Gacp Finance Co LLC [Member]
Credit Facilities (Details) [Line Items]
Long-term Line of Credit		$ 20,000,000		$ 20,000,000				$ 20,000,000
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed				10.00%
Debt Issuance Costs, Gross							$ 1,100,000
Term Loan Agreement [Member] | Gacp Finance Co LLC [Member] | Year One [Member]
Credit Facilities (Details) [Line Items]
Debt Instrument, Redemption Price, Percentage				2.00%
Term Loan Agreement [Member] | Gacp Finance Co LLC [Member] | Year Two [Member]
Credit Facilities (Details) [Line Items]
Debt Instrument, Redemption Price, Percentage				2.00%
Term Loan Agreement [Member] | Gacp Finance Co LLC [Member] | Year Three [Member]
Credit Facilities (Details) [Line Items]
Debt Instrument, Redemption Price, Percentage				1.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit)	$ (267)	$ 1,016	$ 281	$ 1,360
Effective Income Tax Rate Reconciliation, Percent	0.80%	5.80%	11.00%	4.00%

Income (Loss) Per Share (Detail

Income (Loss) Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Convertible Debt Securities [Member]
Income (Loss) Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	935,000		180,000
Common Stock Equivalents [Member]
Income (Loss) Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	389,879	546,087	6,754,069	3,134,139

Income (Loss) Per Share (Deta_2

Income (Loss) Per Share (Details) - Schedule of Earnings Per Share, Basic and Diluted - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Schedule of Earnings Per Share, Basic and Diluted [Abstract]
Net income (loss) attributable to common stockholders (in Dollars)		$ 32,066	$ 16,265	$ (3,867)	$ (35,435)
Weighted Average Shares		3,824	2,709	3,307	2,475
Per-Share (in Dollars per share)		$ 8.39	$ 6	$ (1.17)	$ (14.32)
Effect of dilutive securities:
Convertible senior notes (in Dollars)		$ (2,344)	$ 14,367
Convertible senior notes, Weighted Average Shares		5,300	3,165
Unvested performance stock grants, Weighted Average Shares		166	7
Unvested restricted stock grants, Weighted Average Shares		17	154
Net income (loss) attributable to common stockholders plus assumed exercises and conversion (in Dollars)		$ 29,722	$ 30,632	$ (3,867)	$ (35,435)
Weighted Average Shares	[1]	9,307	6,035	3,307	2,475
Per-Share (in Dollars per share)	[1]	$ 3.19	$ 5.08	$ (1.17)	$ (14.32)
[1]	After giving effect to a 1 for 10 reverse stock split effective July 9, 2020.

Common Stock and Preferred St_3

Common Stock and Preferred Stock (Details)		Jul. 09, 2020$ / shares	Aug. 09, 2019USD ($)$ / sharesshares	Jan. 01, 2019shares	Aug. 31, 2020USD ($)shares	Jun. 30, 2020USD ($)shares	Jan. 31, 2020USD ($)shares	Aug. 31, 2019shares	Jan. 31, 2019USD ($)shares	Jun. 30, 2014USD ($)$ / sharesshares	Sep. 30, 2020USD ($)$ / sharesshares	Jun. 30, 2020USD ($)shares		Mar. 31, 2020USD ($)shares	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)shares	Mar. 31, 2019USD ($)shares	Sep. 30, 2020USD ($)$ / sharesshares	Sep. 30, 2019USD ($)	Dec. 31, 2019$ / sharesshares
Common Stock and Preferred Stock (Details) [Line Items]
Stockholders' Equity, Reverse Stock Split		1 for 10
Common Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares		$ 0.001									$ 0.001							$ 0.001		$ 0.001
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares (in Shares) | shares								16,417
Stock Issued During Period, Shares, New Issues (in Shares) | shares			585,300
Stock Issued During Period, Value, New Issues			$ 4,200,000												$ 4,209,000
Paid-in-Kind Interest																		$ 3,370,000	$ 624,000
Stock Issued During Period, Value, Conversion of Convertible Securities											$ 1,260,000	$ 9,473,000	[1]
Dividends																		$ 0	0
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%
Temporary Equity, Dividends, Adjustment											$ 316,000				180,000			$ 935,000	180,000
Temporary Equity, Number Of Shares Outstanding In Which One Director May Be Elected (in Shares) | shares			50,000
Temporary Equity, Voting Percentage Required To Change Number Of Directors			80.00%
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%
3.25% Convertible Senior Notes (due 2020) [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Debt Conversion, Converted Instrument, Amount					$ 1,000,000	$ 7,100,000
Paid-in-Kind Interest					$ 27,288	$ 200,000
Common Stock [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Stock Repurchased During Period, Shares (in Shares) | shares										311,284
Treasury Stock Acquired, Average Cost Per Share (in Dollars per share) | $ / shares										$ 77.10
Stock Repurchased During Period, Value										$ 24,000,000
Stock Issued During Period, Value, New Issues															1,000
Stock Issued During Period, Value, Conversion of Convertible Securities	[1]											1,000
Common Stock [Member] | 3.25% Convertible Senior Notes (due 2020) [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares					177,085	710,100
Stock Issued During Period, Value, Conversion of Convertible Securities					$ 1,300,000	$ 9,500,000
Restricted Stock [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in Shares) | shares							10,936											69,440
Restricted Stock Award, Forfeitures												$ 163,000		$ 270,000
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Forfeitures (in Shares) | shares												26,214		26,214
Restricted Stock [Member] | Minimum [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period																		1 year
Restricted Stock [Member] | Maximum [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period																		5 years
Executive Officer [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares) | shares									306,122
Stock Issued During Period, Value, Restricted Stock Award, Gross									$ 4,500,000
Number Of Executive Officers									2					2			2
Executive Officer [Member] | Restricted Stock [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares) | shares							70,421
Stock Issued During Period, Value, Restricted Stock Award, Gross							$ 700,000
Number Of Executive Officers							2
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited (in Shares) | shares														16,640		2,428	16,670
Restricted Stock Award, Forfeitures														$ 172,000		$ 25,000	$ 249,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							4 years
Non Employee Director [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares) | shares									32,823
Stock Issued During Period, Value, Restricted Stock Award, Gross									$ 500,000
Number Of Non Employee Directors									6
Non Employee Director [Member] | Restricted Stock [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares) | shares				5,470
Employee [Member] | Restricted Stock [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited (in Shares) | shares												246
Restricted Stock Award, Forfeitures												$ 1,526
Fair Value, Recurring [Member] | Redeemable Preferred Stock [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			$ 4,900,000								5,900,000				$ 4,900,000			$ 5,900,000	4,900,000
Redeemable Preferred Stock [Member]
Common Stock and Preferred Stock (Details) [Line Items]
Dividends																		0	$ 0
Dividends Payable											$ 1,400,000							$ 1,400,000
[1]	After giving effect to a 1 for 10 reverse stock split effective July 9, 2020.

Common Stock and Preferred St_4

Common Stock and Preferred Stock (Details) - Schedule of Series A Preferred Stock - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019
Schedule of Series A Preferred Stock [Abstract]
Balance	$ 1,102	$ 790	$ 483	$ 0	$ 0	$ 0
Preferred stock accrued dividends	316	312	307	180	0	0
Balance	$ 1,418	$ 1,102	$ 790	$ 180	$ 0	$ 0

Joint Ventures (Details)

Joint Ventures (Details) shares in Millions	1 Months Ended	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2012USD ($)shares	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2012USD ($)	Dec. 31, 2019USD ($)	Mar. 31, 2017	Oct. 31, 2016	Nov. 30, 2014
Joint Ventures (Details) [Line Items]
Income (Loss) from Equity Method Investments		$ 0	$ 0		$ 2,000	$ 0
Net Income (Loss) Attributable to Noncontrolling Interest		$ 49,000	(31,000)		$ 97,000	57,000
Pacific Animation Partners Joint Venture [Member]
Joint Ventures (Details) [Line Items]
Equity Method Investment, Ownership Percentage		50.00%			50.00%
Number of Projects Completed					65
Income (Loss) from Equity Method Investments					$ 2,000
Equity Method Investments
DreamPlay Toys [Member]
Joint Ventures (Details) [Line Items]
Equity Method Investment, Ownership Percentage	50.00%
Payments to Acquire Interest in Joint Venture	$ 8,000,000
DreamPlay, LLC [Member]
Joint Ventures (Details) [Line Items]
Equity Method Investment, Ownership Percentage							5.00%
Payments to Acquire Interest in Joint Venture							$ 7,000,000
Other than Temporary Impairment Losses, Investments				$ 7,000,000
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		49,000	(31,000)		97,000	57,000
Technology Rights [Member] | DreamPlay Toys [Member]
Joint Ventures (Details) [Line Items]
Other than Temporary Impairment Losses, Investments				$ 2,900,000
Nant Works [Member] | DreamPlay Toys [Member]
Joint Ventures (Details) [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares) | shares	1.5
Cost Method Investments	$ 7,000,000
Hong Kong Meisheng Cultural Co [Member]
Joint Ventures (Details) [Line Items]
Equity Method Investment, Ownership Percentage										50.00%
Net Income (Loss) Attributable to Noncontrolling Interest
Related Party Transaction, Purchases from Related Party		31,400,000	49,600,000		54,400,000	74,800,000
Due to Related Parties		$ 22,100,000	$ 18,100,000		$ 22,100,000	$ 18,100,000
Hong Kong Meisheng Cultural Co [Member] | Minimum [Member] | JAKKS Pacific [Member]
Joint Ventures (Details) [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		10.00%			10.00%				10.00%

Goodwill (Details)

Goodwill (Details) $ in Millions	9 Months Ended
	Sep. 30, 2020USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Impairment Loss	$ 35.1

Intangible Assets Other Than _3

Intangible Assets Other Than Goodwill (Details) - Schedule of Intangible Assets and Goodwill - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Intangible Assets Other Than Goodwill (Details) - Schedule of Intangible Assets and Goodwill [Line Items]
Gross Carrying Amount	$ 31,328	$ 31,328
Accumulated Amortization	(29,044)	(28,140)
Net Amount	2,284	3,188
Gross Carrying Amount	300	300
Net Amount	300	300
Trademarks [Member]
Intangible Assets Other Than Goodwill (Details) - Schedule of Intangible Assets and Goodwill [Line Items]
Gross Carrying Amount	300	300
Net Amount	$ 300	300
Licensing Agreements [Member]
Intangible Assets Other Than Goodwill (Details) - Schedule of Intangible Assets and Goodwill [Line Items]
Weighted Useful Lives	5 years 9 months 21 days
Gross Carrying Amount	$ 20,130	20,130
Accumulated Amortization	(20,130)	(19,988)
Net Amount	$ 0	142
Product Lines [Member]
Intangible Assets Other Than Goodwill (Details) - Schedule of Intangible Assets and Goodwill [Line Items]
Weighted Useful Lives	10 years 4 months 9 days
Gross Carrying Amount	$ 4,846	4,846
Accumulated Amortization	(2,562)	(1,800)
Net Amount	$ 2,284	3,046
Customer Relationships [Member]
Intangible Assets Other Than Goodwill (Details) - Schedule of Intangible Assets and Goodwill [Line Items]
Weighted Useful Lives	4 years 10 months 24 days
Gross Carrying Amount	$ 3,152	3,152
Accumulated Amortization	(3,152)	(3,152)
Net Amount	$ 0	0
Trade Names [Member]
Intangible Assets Other Than Goodwill (Details) - Schedule of Intangible Assets and Goodwill [Line Items]
Weighted Useful Lives	5 years
Gross Carrying Amount	$ 3,000	3,000
Accumulated Amortization	(3,000)	(3,000)
Net Amount	$ 0	0
Noncompete Agreements [Member]
Intangible Assets Other Than Goodwill (Details) - Schedule of Intangible Assets and Goodwill [Line Items]
Weighted Useful Lives	5 years
Gross Carrying Amount	$ 200	200
Accumulated Amortization	(200)	(200)
Net Amount	$ 0	$ 0

Comprehensive Income (Loss) (De

Comprehensive Income (Loss) (Details) - Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended										9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	[1]	Mar. 31, 2020	[1]	Sep. 30, 2019	Jun. 30, 2019	[1]	Mar. 31, 2019	[1]	Sep. 30, 2020	Sep. 30, 2019
Comprehensive Income (Loss) [Abstract]
Net Loss	$ 32,431	$ (23,268)		$ (11,998)		$ 16,414	$ (22,485)		$ (29,127)		$ (2,835)	$ (35,198)
Other comprehensive income (loss):
Foreign currency translation adjustment	1,134	$ 81		$ (1,634)		(898)	$ (450)		$ 1,303		(419)	(45)
Comprehensive income (loss)	33,565					15,516					(3,254)	(35,243)
Less: Comprehensive income (loss) attributable to non-controlling interests	49					(31)					97	57
Comprehensive income (loss) attributable to JAKKS Pacific, Inc.	$ 33,516					$ 15,547					$ (3,351)	$ (35,300)
[1]	After giving effect to a 1 for 10 reverse stock split effective July 9, 2020.

Share-Based Payments (Details)

Share-Based Payments (Details) $ in Millions	9 Months Ended
	Sep. 30, 2020USD ($)
Restricted Stock [Member]
Share-Based Payments (Details) [Line Items]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount (in Dollars)	$ 2.6
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	2 years 18 days
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	5 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)	$ 0.2
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	11 months 15 days

Share-Based Payments (Details)

Share-Based Payments (Details) - Share-based Payment Arrangement, Expensed and Capitalized, Amount - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Abstract]
Share-based compensation expense	$ 540	$ 857	$ 1,506	$ 1,872

Share-Based Payments (Details_2

Share-Based Payments (Details) - Nonvested Restricted Stock Shares Activity - Restricted Stock [Member] - $ / shares	1 Months Ended	9 Months Ended
	Jan. 31, 2020	Sep. 30, 2020
Share-Based Payments (Details) - Nonvested Restricted Stock Shares Activity [Line Items]
Outstanding, Number of Shares	559,307	559,307
Outstanding, Weighted Average Grant Date Fair Value	$ 16	$ 16
Awarded, Number of Shares		70,421
Awarded, Weighted Average Grant Date Fair Value		$ 10.30
Vested, Number of Shares	(10,936)	(69,440)
Vested, Weighted Average Grant Date Fair Value		$ 21.76
Forfeited, Number of Shares		(52,420)
Forfeited, Weighted Average Grant Date Fair Value		$ 32.20
Outstanding, Number of Shares		507,868
Outstanding, Weighted Average Grant Date Fair Value		$ 12.73

Share-Based Payments (Details_3

Share-Based Payments (Details) - Schedule of Nonvested Restricted Stock Units Activity - Restricted Stock Units (RSUs) [Member]	9 Months Ended
	Sep. 30, 2020$ / sharesshares
Share-Based Payments (Details) - Schedule of Nonvested Restricted Stock Units Activity [Line Items]
Outstanding, Number of Shares | shares	102,718
Outstanding, Weighted Average Grant Date Fair Value | $ / shares	$ 23.40
Awarded, Number of Shares | shares	0
Awarded, Weighted Average Grant Date Fair Value | $ / shares	$ 0
Vested, Number of Shares | shares	(7,960)
Vested, Weighted Average Grant Date Fair Value | $ / shares	$ 51.50
Forfeited, Number of Shares | shares	(29,757)
Forfeited, Weighted Average Grant Date Fair Value | $ / shares	$ 42.83
Outstanding, Number of Shares | shares	65,001
Outstanding, Weighted Average Grant Date Fair Value | $ / shares	$ 11.15

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis - Fair Value, Recurring [Member] - Reported Value Measurement [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Redeemable Preferred Stock [Member]
Fair Value Measurements (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	$ 5,871	$ 5,247
3.25% Convertible Senior Notes Due 2023 [Member]
Fair Value Measurements (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	38,401	50,753
Fair Value, Inputs, Level 1 [Member] | Redeemable Preferred Stock [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 1 [Member] | 3.25% Convertible Senior Notes Due 2023 [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] | Redeemable Preferred Stock [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] | 3.25% Convertible Senior Notes Due 2023 [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] | Redeemable Preferred Stock [Member]
Fair Value Measurements (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	5,871	5,247
Fair Value, Inputs, Level 3 [Member] | 3.25% Convertible Senior Notes Due 2023 [Member]
Fair Value Measurements (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	$ 38,401	$ 50,753

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation - USD ($) $ in Thousands	1 Months Ended	3 Months Ended			9 Months Ended
	Jun. 30, 2020	Sep. 30, 2020	Jun. 30, 2020	[1]	Sep. 30, 2020	Sep. 30, 2019
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Conversion of convertible senior notes		$ 1,260	$ 9,473
3.25% Convertible Senior Notes Due 2023 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
New issuance						$ 37,916
Conversion of convertible senior notes	$ 9,500
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Redeemable Preferred Stock [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance					$ 5,247
New issuance						4,894
Change in fair value					624
Balance		5,871			5,871	4,894
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | 3.25% Convertible Senior Notes Due 2023 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance					50,753
Conversion of convertible senior notes					(10,733)
Change in fair value					(2,757)	465
Payment-in-kind interest					1,138
Balance		$ 38,401			$ 38,401	48,635
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Oasis Management And Oasis Investments ll Master Fund Ltd. [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
New issuance						$ 10,254
[1]	After giving effect to a 1 for 10 reverse stock split effective July 9, 2020.

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation (Parentheticals) - Fair Value, Recurring [Member] - Fair Value, Inputs, Level 3 [Member]	Sep. 30, 2019USD ($)
3.25% Convertible Senior Notes Due 2023 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
New issuance face value	$ 29,600
Oasis Management And Oasis Investments ll Master Fund Ltd. [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
New issuance face value	$ 8,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

10 Months Ended

12 Months Ended

Jul. 31, 2018

Mar. 31, 2017

Sep. 30, 2020

Sep. 30, 2019

Sep. 30, 2020

Sep. 30, 2019

Dec. 31, 2017

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Dec. 29, 2019

Aug. 31, 2019

Jul. 26, 2018

Aug. 31, 2017

Jul. 31, 2013

Related Party Transactions (Details) [Line Items]

Income (Loss) from Equity Method Investments

$ 0

$ 0

$ 2,000

$ 0

Proceeds from Issuance of Long-term Debt

0

27,356,000

Paid-in-Kind Interest

3,370,000

624,000

4.25% Convertible Senior Notes (due 2018) [Member]

Related Party Transactions (Details) [Line Items]

Debt Instrument, Face Amount

$ 8,000,000

$ 21,600,000

$ 100,000,000

Debt Instrument, Interest Rate, Stated Percentage

4.25%

4.25%

Debt Conversion, Converted Instrument, Amount

$ 8,000,000

Debt Instrument, Interest Rate, Stated Percentage, Paid In Cash

3.25%

Debt Instrument, Interest Rate, Stated Percentage, Paid In Stock

5.00%

Debt Instrument, Interest Rate, Stated Percentage, Paid In Kind

2.75%

Secured Debt [Member] | New Term Loan Agreement [Member]

Related Party Transactions (Details) [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

10.50%

Debt Instrument, Interest Rate, Stated Percentage, Paid In Cash

8.00%

Debt Instrument, Interest Rate, Stated Percentage, Paid In Kind

2.50%

Paid-in-Kind Interest

4,000,000

Owner Of Nant Works [Member] | JAKKS Pacific [Member]

Related Party Transactions (Details) [Line Items]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

5.00%

Former Director [Member]

Related Party Transactions (Details) [Line Items]

Legal Fees

700,000

1,300,000

Accrued Professional Fees

$ 100,000

Nant Works [Member]

Related Party Transactions (Details) [Line Items]

Accounts Payable, Related Parties

Accounts Receivable, Related Parties

Operating Lease, Expense

Nant Works [Member] | Renewal Fee [Member]

Related Party Transactions (Details) [Line Items]

Related Party Transaction, Amounts of Transaction

$ 200,000

$ 200,000

$ 1,200,000

Payment to Related Parties

$ 800,000

Joint Venture With Meisheng Cultural & Creative Corp. [Member]

Related Party Transactions (Details) [Line Items]

Equity Method Investment, Ownership Percentage

51.00%

51.00%

Income (Loss) from Equity Method Investments

$ 49,000

(31,000)

$ 97,000

57,000

Joint Venture With Hong Kong Meisheng Cultural Company Limited [Member]

Related Party Transactions (Details) [Line Items]

Equity Method Investment, Ownership Percentage

50.00%

50.00%

Income (Loss) from Equity Method Investments

Joint Venture With Hong Kong Meisheng Cultural Company Limited [Member] | JAKKS Pacific [Member]

Related Party Transactions (Details) [Line Items]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

10.00%

10.00%

Hong Kong Affiliate [Member]

Related Party Transactions (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)

366,089

Share-Based Compensation Arrangement By Share-Based Payment Award, Value Of Shares Authorized

$ 19,300,000

Hong Kong Meisheng Cultural Company Limited [Member] | Inventory Related Payments [Member]

Related Party Transactions (Details) [Line Items]

Related Party Transaction, Amounts of Transaction

$ 31,400,000

$ 49,600,000

$ 54,400,000

$ 74,800,000

Due to Related Parties

$ 22,100,000

22,100,000

$ 18,100,000

Benefit Street Partners [Member] | Secured Debt [Member] | New Term Loan Agreement [Member]

Related Party Transactions (Details) [Line Items]

Proceeds from Issuance of Long-term Debt

68,000,000

Paid-in-Kind Interest

1,900,000

Axar Capital Management [Member] | Secured Debt [Member] | New Term Loan Agreement [Member]

Related Party Transactions (Details) [Line Items]

Proceeds from Issuance of Long-term Debt

27,100,000

Paid-in-Kind Interest

$ 800,000

Share-based Payment Arrangement, Nonemployee [Member] | Restricted Stock [Member]

Related Party Transactions (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted (in Shares)

1,332

5,471

4,158

Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture

$ 100,000

$ 100,000

$ 100,000

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] - USD ($)	Nov. 05, 2020	Oct. 20, 2020	Oct. 16, 2020	Oct. 12, 2020
3.25% Convertible Senior Notes Due 2023 [Member]
Subsequent Events (Details) [Line Items]
Debt Conversion, Converted Instrument, Amount	$ 1,000,000			$ 2,000,000
Paid-in-Kind Interest	$ 33,291			$ 63,225
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	177,085			354,170
New Term Loan Agreement [Member] | Secured Debt [Member]
Subsequent Events (Details) [Line Items]
Paid-in-Kind Interest		$ 300,000
Debt, Pre-payment			$ 15,000,000
Repayments of Debt		$ 15,000,000
New Term Loan Agreement [Member] | Secured Debt [Member] | Payment No Later than Third Quarter 2021 [Member]
Subsequent Events (Details) [Line Items]
Debt, Pre-payment			5,000,000
Forecast [Member] | New Term Loan Agreement [Member] | Secured Debt [Member]
Subsequent Events (Details) [Line Items]
Debt Instrument, Covenant Compliance, EBITDA Requirment			$ 25,000,000