JAKKS Pacific (JAKK) 10-Q 13 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 12, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Registrant Name	JAKKS PACIFIC INC
Entity Central Index Key	0001009829
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding		35,210,371

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 71,028	$ 53,282
Restricted cash	4,862	4,923
Accounts receivable, net of allowance for doubtful accounts of $2,413 and $2,149 at September 30, 2019 and December 31, 2018, respectively	200,788	122,278
Inventory	65,298	53,880
Prepaid expenses and other assets	18,495	15,780
Total current assets	360,471	250,143
Property and equipment
Office furniture and equipment	11,799	11,999
Molds and tooling	109,770	108,315
Leasehold improvements	7,215	7,735
Total	128,784	128,049
Less accumulated depreciation and amortization	111,859	107,147
Property and equipment, net	16,925	20,902
Operating lease right-of-use assets	34,142
Intangible assets, net	13,744	17,312
Other long term assets	18,976	19,101
Goodwill	35,083	35,083
Trademarks	300	300
Total assets	479,641	342,841
Current liabilities
Accounts payable	136,175	57,574
Accrued expenses	60,257	29,914
Reserve for sales returns and allowances	38,109	29,403
Short term operating lease liabilities	9,368
Short term debt, net	6,905	27,211
Total current liabilities	250,814	144,102
Long term operating lease liabilities	27,864
Long term debt, net	170,812	139,792
Other liabilities	5,036	4,409
Income taxes payable	1,465	1,458
Deferred income taxes, net	1,431	1,431
Total liabilities	457,422	291,192
Preferred stock	180	0
Stockholders' Equity
Common stock, $.001 par value; 100,000,000 shares authorized; 35,210,371 and 29,169,913 shares issued and outstanding at September 30, 2019 and December 31, 2018, respectively	36	30
Treasury stock, at cost; nil and 3,112,840 shares outstanding as of September 30, 2019 and December 31, 2018, respectively	0	(24,000)
Additional paid-in capital	199,782	218,155
Accumulated deficit	(162,856)	(127,601)
Accumulated other comprehensive loss	(15,892)	(15,847)
Total JAKKS Pacific, Inc. stockholders' equity	21,070	50,737
Non-controlling interests	969	912
Total stockholders' equity	22,039	51,649
Total liabilities, preferred stock and stockholders' equity	$ 479,641	$ 342,841

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 2,413	$ 2,149
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	35,210,371	29,169,913
Common stock, shares outstanding (in shares)	35,210,371	29,169,913
Treasury stock, shares (in shares)	0	3,112,840

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, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Net sales	$ 280,130	$ 236,699	$ 446,138	$ 435,484
Cost of sales	199,271	172,369	333,193	320,254
Gross profit	80,859	64,330	112,945	115,230
Selling, general and administrative expenses	44,586	44,184	113,722	142,549
Restructuring charge	24	0	294	0
Acquisition related and other	587	103	5,957	436
Income (loss) from operations	35,662	20,043	(7,028)	(27,755)
Income from joint ventures	0	0	0	227
Other income (expense), net	36	223	(123)	304
Loss on extinguishment of debt	(13,205)	(453)	(13,205)	(453)
Change in fair value of convertible senior notes	(463)	917	(2,992)	(2,514)
Interest income	17	19	64	47
Interest expense	(4,617)	(3,097)	(10,554)	(7,230)
Income (loss) before provision for income taxes	17,430	17,652	(33,838)	(37,374)
Provision for income taxes	1,016	1,953	1,360	1,708
Net income (loss)	16,414	15,699	(35,198)	(39,082)
Net income (loss) attributable to non-controlling interests	(31)	17	57	39
Net income (loss) attributable to JAKKS Pacific, Inc.	16,445	15,682	(35,255)	(39,121)
Net income (loss) attributable to common stockholders	$ 16,265	$ 15,682	$ (35,435)	$ (39,121)
Income (loss) per share - basic (in dollars per share)	$ 0.60	$ 0.68	$ (1.43)	$ (1.69)
Shares used in income (loss) per share - basic (in shares)	27,085	23,106	24,754	23,104
Income (loss) per share - diluted (in dollars per share)	$ 0.51	$ 0.38	$ (1.43)	$ (1.69)
Shares used in income (loss) per share - diluted (in shares)	60,345	45,686	24,754	23,104
Comprehensive income (loss)	$ 15,516	$ 14,550	$ (35,243)	$ (40,571)
Comprehensive income (loss) attributable to JAKKS Pacific, Inc.	$ 15,547	$ 14,533	$ (35,300)	$ (40,610)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	JAKKS Pacific, Inc. Stockholders’ Equity	Non- Controlling Interests
Beginning balance at Dec. 31, 2017	$ 94,513	$ 27	$ (24,000)	$ 215,809	$ (85,233)	$ (13,059)	$ 93,544	$ 969
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation expense	674			674			674
Stock issuance and grants	3	3					3
Repurchase of common stock for employee tax withholding	(85)			(85)			(85)
Net income (loss)	(36,193)				(36,244)		(36,244)	51
Foreign currency translation adjustment	1,050					1,050	1,050
Ending balance at Mar. 31, 2018	59,962	30	(24,000)	216,398	(121,477)	(12,009)	58,942	1,020
Beginning balance at Dec. 31, 2017	94,513	27	(24,000)	215,809	(85,233)	(13,059)	93,544	969
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(39,082)
Foreign currency translation adjustment	(1,489)
Ending balance at Sep. 30, 2018	55,604	30	(24,000)	217,468	(124,354)	(14,548)	54,596	1,008
Beginning balance at Mar. 31, 2018	59,962	30	(24,000)	216,398	(121,477)	(12,009)	58,942	1,020
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation expense	313			313			313
Adjustment to additional paid-in capital	(2)			(2)			(2)
Net income (loss)	(18,588)				(18,559)		(18,559)	(29)
Foreign currency translation adjustment	(1,390)					(1,390)	(1,390)
Ending balance at Jun. 30, 2018	40,295	30	(24,000)	216,709	(140,036)	(13,399)	39,304	991
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation expense	760			760			760
Adjustment to additional paid-in capital	(1)			(1)			(1)
Net income (loss)	15,699				15,682		15,682	17
Foreign currency translation adjustment	(1,149)					(1,149)	(1,149)
Ending balance at Sep. 30, 2018	55,604	30	(24,000)	217,468	(124,354)	(14,548)	54,596	1,008
Beginning balance at Dec. 31, 2018	51,649	30	(24,000)	218,155	(127,601)	(15,847)	50,737	912
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation expense	618			618			618
Repurchase of common stock for employee tax withholding	(249)			(249)			(249)
Net income (loss)	(29,127)				(29,158)		(29,158)	31
Foreign currency translation adjustment	1,303					1,303	1,303
Ending balance at Mar. 31, 2019	24,194	30	(24,000)	218,524	(156,759)	(14,544)	23,251	943
Beginning balance at Dec. 31, 2018	51,649	30	(24,000)	218,155	(127,601)	(15,847)	50,737	912
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(35,198)
Foreign currency translation adjustment	(45)
Ending balance at Sep. 30, 2019	22,039	36	0	199,782	(162,856)	(15,892)	21,070	969
Beginning balance at Mar. 31, 2019	24,194	30	(24,000)	218,524	(156,759)	(14,544)	23,251	943
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation expense	397			397			397
Repurchase of common stock for employee tax withholding	(24)			(24)			(24)
Net income (loss)	(22,485)				(22,542)		(22,542)	57
Foreign currency translation adjustment	(450)					(450)	(450)
Ending balance at Jun. 30, 2019	1,632	30	(24,000)	218,897	(179,301)	(14,994)	632	1,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation expense	860	3		857			860
Adjustment to additional paid-in capital	(3)			(3)			(3)
Stock issuance and grants	4,214	6		4,208			4,214
Treasury shares retirement	0	(3)	24,000	(23,997)
Preferred stock accrued dividends	(180)			(180)			(180)
Net income (loss)	16,414				16,445		16,445	(31)
Foreign currency translation adjustment	(898)					(898)	(898)
Ending balance at Sep. 30, 2019	$ 22,039	$ 36	$ 0	$ 199,782	$ (162,856)	$ (15,892)	$ 21,070	$ 969

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities
Net loss	$ (35,198)	$ (39,082)
Adjustments to reconcile net loss to net cash provided by operating activities:
Provision for doubtful accounts	601	11,530
Depreciation and amortization	14,471	13,991
Payment-in-kind interest	624	0
Amortization of debt discount	393	0
Write-off and amortization of debt issuance costs	1,103	1,234
Share-based compensation expense	1,872	1,747
Gain on disposal of property and equipment	(72)	(108)
Loss on extinguishment of debt	(13,205)	(453)
Change in fair value of convertible senior notes	2,992	2,514
Deferred income taxes	0	4
Changes in operating assets and liabilities:
Accounts receivable	(79,111)	(74,485)
Inventory	(11,418)	(6,019)
Prepaid expenses and other assets	(2,731)	(21,767)
Accounts payable	79,360	94,011
Accrued expenses	30,343	6,394
Reserve for sales returns and allowances	8,706	12,648
Income taxes payable	7	(267)
Other liabilities	962	(173)
Total adjustments	61,307	41,707
Net cash provided by operating activities	26,109	2,625
Cash flows from investing activities
Purchases of property and equipment	(7,624)	(9,552)
Proceeds from sale of property and equipment	12	108
Net cash used in investing activities	(7,612)	(9,444)
Cash flows from financing activities
Retirement of convertible senior notes	0	(13,178)
Repayment of credit facility borrowings	(7,500)	(5,000)
Debt issuance costs	(4,957)	(1,449)
Term loan prepayment penalty	(393)	0
Proceeds from term loan facility	0	20,000
Net proceeds from credit facility borrowings	5,000	0
Proceeds from term loan facility	27,356	0
Repayment of term loan facility	(20,000)	0
Repurchase of common stock for employee tax withholding	(273)	(85)
Net cash provided by (used in) financing activities	(767)	288
Net increase (decrease) in cash, cash equivalents and restricted cash	17,730	(6,531)
Effect of foreign currency translation	(45)	(1,302)
Cash, cash equivalents and restricted cash, beginning of period	58,205	64,977
Cash, cash equivalents and restricted cash, end of period	75,890	57,144
Cash paid during the period for:
Income taxes	152	1,009
Interest	$ 5,956	$ 5,161

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Statement of Cash Flows [Abstract]
Purchase of property and equipment incurred	$ 2.6	$ 3.9

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements included herein have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. However, the Company believes that the disclosures are adequate to prevent the information presented from being misleading. These financial statements should be read in conjunction with Management’s Discussion and Analysis of Financial Condition and Results of Operations and the financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K, which contains audited financial information for the three years in the period ended December 31, 2018 . 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. Certain prior period amounts have been reclassified for consistency with the current period presentation. In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Updates ("ASU") 2014-09, “Revenue from Contracts with Customers (Topic 606),” which supersedes the revenue recognition requirements in ASC 605, (Topic 605), and most industry-specific guidance. Under the new model, recognition of revenue occurs when a customer obtains control of promised goods or services in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition, the new standard requires that reporting companies disclose the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. In August 2015, the FASB issued ASU 2015-14, “Revenue from Contracts with Customers – Deferral of the Effective Date,” which defers the effective date of ASU 2014-09 to annual reporting periods beginning after December 15, 2017, and interim periods therein. In 2016, the FASB issued ASU 2016-08, “Principal versus Agent Considerations (Reporting Revenue Gross versus Net),” ASU 2016-10, “Identifying Performance Obligations and Licensing,” and ASU 2016-12, “Revenue from Contracts with Customers - Narrow-Scope Improvements and Practical Expedients.” Entities have the choice to adopt these updates using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a modified retrospective approach with the cumulative effect of these standards recognized at the date of the adoption. On January 1, 2018, the Company adopted the new accounting standard ASC 606, (Topic 606), Revenue from Contracts with Customers and all the related amendments (“new revenue standard”) using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with the Company’s historic accounting under ASC 605, (Topic 605). There is no impact to the Company’s condensed consolidated financial statements resulting from the adoption of Topic 606 as the timing and measurement of revenue remained consistent with Topic 605, although the Company’s approach to revenue recognition is now based on the transfer of control. Further, there is no difference in the amounts of the revenue and cost of sales reported in the Company’s condensed consolidated statements of operations and comprehensive income (loss) for the three and nine months ended September 30, 2019 and 2018 that were recognized pursuant to Topic 606 and those that would have been reported pursuant to Topic 605. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities," (“ASU 2016-01”). The new guidance is intended to improve the recognition and measurement of financial instruments. The ASU is effective for fiscal years and interim periods within those years beginning after December 15, 2017. The adoption of this standard did not have an impact on the Company’s condensed consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “Leases.” ASU 2016-02 establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the statement of operations. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. If an entity chooses the second option, the transition requirements for existing leases also apply to leases entered into between the date of initial application and the effective date. The entity must also recast its comparative period financial statements and provide the disclosures required by the new standard for the comparative periods. On January 1, 2019, the Company adopted the new standard and uses the effective date as its date of initial application. Consequently, financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods before January 1, 2019. The new standard provides a number of optional practical expedients in transition. The Company elected certain practical expedients, which permits the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs. The Company did not elect the use-of-hindsight or the practical expedient pertaining to land easements; the latter not being applicable to the Company. On adoption, the Company recognized operating lease liabilities of approximately $40.8 million with corresponding ROU assets of $37.6 million based on the present value of the remaining minimum rental payments for existing operating leases. The Company also derecognized deferred rent liabilities of $4.3 million and prepaid rent of $1.1 million upon the recognition of lease liabilities and ROU assets. 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 July 2019, the FASB tentatively deferred the effective date of ASU 2016-13 by three years for Smaller Reporting Companies. The tentative decisions would change the effective date for the new standard to 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 consolidated financial statements. In October 2016, the FASB issued ASU 2016-16, “Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other than Inventory.” The amendments in this ASU reduce the complexity in the accounting standards by allowing the recognition of current and deferred income taxes for an intra-entity asset transfer, other than inventory, when the transfer occurs. Historically, recognition of the income tax consequence was not recognized until the asset was sold to an outside party. This ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. The adoption of this standard did not have an impact on the Company’s condensed consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, “Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting,” which clarifies when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. ASU 2017-09 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The adoption of this standard did not have an impact on the Company’s condensed consolidated financial statements. In January 2018, the FASB issued ASU 2018-02, “Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income,” which gives entities the option to reclassify to retained earnings the tax effects resulting from the U.S. Tax Cuts and Jobs Act ("the Act") related to items in Accumulated Other Comprehensive Income (“AOCI”) that the FASB refers to as having been stranded in AOCI. The new guidance may be applied retrospectively to each period in which the effect of the Act is recognized in the period of adoption. The Company could adopt this guidance for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. Early adoption is permitted for periods for which financial statements have not yet been issued or made available for issuance, including the period the Act was enacted. The guidance, when adopted, will require new disclosures regarding a company’s accounting policy for releasing the tax effects in AOCI and permit the company the option to reclassify to retained earnings the tax effects resulting from the Act that are stranded in AOCI. The Company adopted this guidance on January 1, 2019 and the impact was not material. In March 2018, the FASB issued ASU 2018-03, “Technical Corrections and Improvements to Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities,” which made targeted improvements to address certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. The ASU is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years beginning after June 15, 2018. The adoption of this standard did not have an impact on the Company’s condensed consolidated financial statements. In June 2018, the FASB issued ASU 2018-07, “Improvements to Nonemployee Share-Based Payment Accounting,” which supersedes most of the prior accounting guidance on nonemployee share-based payments, and instead aligns it with existing guidance on employee share-based payments in Topic 718. The new standard is effective for fiscal years beginning after December 15, 2018, 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 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 Company is currently evaluating the impact of the pending adoption of this new standard on its 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 Company is currently evaluating the impact of the pending adoption of this new standard on its condensed consolidated financial statements.

Business Segments, Geographic D

Business Segments, Geographic Data, and Sales by Major Customers	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Business Segments, Geographic Data, and Sales by Major Customers	Business Segments, Geographic Data, and Sales by Major Customers The Company is a worldwide producer and marketer of children’s toys and other consumer products, principally engaged in the design, development, production, marketing and distribution of its diverse portfolio of products. The Company has aligned its operating segments into three reporting segments that reflect the management and operation of the business. The Company’s segments are (i) U.S. and Canada, (ii) International, and (iii) Halloween. The U.S. and Canada segment includes action figures, vehicles, play sets, plush products, dolls, electronic products, construction toys, infant and pre-school toys, role play and everyday costume play, foot to floor ride-on vehicles, wagons, novelty toys, seasonal and outdoor products, kids’ indoor and outdoor furniture, and related products. Within the International segment, the Company markets and sells its toy products in markets outside of the U.S. and Canada, primarily in the European, Asia Pacific, and Latin American regions. Within the Halloween segment, the Company markets and sells Halloween costumes and accessories and everyday costume play products, primarily in the U.S. and Canada. Segment performance is measured at the operating income (loss) level. All sales are made to external customers and general corporate expenses have been attributed to the various segments based upon relative sales volumes. Segment assets are primarily comprised of accounts receivable and inventories, net of applicable reserves and allowances, goodwill and other assets. Certain assets which are not tracked by operating segment and/or that benefit multiple operating segments have been allocated on the same basis. Results are not necessarily those which would be achieved if each segment was an unaffiliated business enterprise. Information by segment and a reconciliation to reported amounts for the three and nine months ended September 30, 2019 and 2018 and as of September 30, 2019 and December 31, 2018 are as follows (in thousands): Three Months Ended Nine Months Ended 2019 2018 2019 2018 Net Sales U.S. and Canada $ 165,087 $ 133,481 $ 271,022 $ 263,397 International 39,251 37,902 59,297 77,245 Halloween 75,792 65,316 115,819 94,842 $ 280,130 $ 236,699 $ 446,138 $ 435,484 Three Months Ended Nine Months Ended 2019 2018 2019 2018 Income (Loss) from Operations U.S. and Canada $ 26,557 $ 12,029 $ 193 $ (17,373 ) International 5,958 2,919 (1,159 ) (6,764 ) Halloween 3,147 5,095 (6,062 ) (3,618 ) $ 35,662 $ 20,043 $ (7,028 ) $ (27,755 ) Three Months Ended Nine Months Ended 2019 2018 2019 2018 Depreciation and Amortization Expense U.S. and Canada $ 4,405 $ 4,823 $ 9,717 $ 10,125 International 1,094 1,312 2,110 2,886 Halloween 1,499 428 2,644 980 $ 6,998 $ 6,563 $ 14,471 $ 13,991 September 30, December 31, Assets U.S. and Canada $ 296,349 $ 223,877 International 112,892 108,669 Halloween 70,400 10,295 $ 479,641 $ 342,841 The following tables present information about the Company by geographic area as of September 30, 2019 and December 31, 2018 and for the three and nine months ended September 30, 2019 and 2018 (in thousands): September 30, December 31, Long-lived Assets China $ 12,889 $ 15,825 United States 3,766 4,920 Hong Kong 270 157 $ 16,925 $ 20,902 Three Months Ended Nine Months Ended 2019 2018 2019 2018 Net Sales by Customer Area United States $ 229,975 $ 186,497 $ 369,942 $ 337,543 Europe 25,740 25,606 39,477 49,542 Canada 10,218 11,091 14,960 18,663 Hong Kong 616 1,182 1,808 1,709 Other 13,581 12,323 19,951 28,027 $ 280,130 $ 236,699 $ 446,138 $ 435,484 Major Customers Net sales to major customers for the three and nine months ended September 30, 2019 and 2018 were as follows (in thousands, except for percentages): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Amount Percentage of Net Sales Amount Percentage of Net Sales Amount Percentage of Net Sales Amount Percentage of Net Sales Wal-Mart $ 78,347 28.0 % $ 64,133 27.1 % $ 130,165 29.2 % $ 107,344 24.6 % Target 64,172 22.9 50,797 21.5 90,367 20.2 87,641 20.1 $ 142,519 50.9 % $ 114,930 48.6 % $ 220,532 49.4 % $ 194,985 44.7 % No other customer accounted for more than 10% of the Company's total net sales. As of September 30, 2019 and December 31, 2018 , the Company’s three largest customers accounted for approximately 43.0% and 61.4% , respectively, of the Company’s gross accounts receivable. The concentration of the Company’s business with a relatively small number of customers may expose the Company to material adverse effects if one or more of its large customers were to experience financial difficulty. The Company performs ongoing credit evaluations of its top customers and maintains an allowance for potential credit losses. For the nine months ended September 30, 2018, the Company recorded bad debt expense of $12.0 million primarily due to the bankruptcy and liquidation of Toys “R” Us.

Inventory

Inventory	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
Inventory	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 $ 79 $ 311 Finished goods 65,219 53,569 $ 65,298 $ 53,880

Revenue Recognition and Reserve

Revenue Recognition and Reserve for Sales Returns and Allowances	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Revenue Recognition and Reserve for Sales Returns and Allowances	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: U.S. and Canada, International, 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 $38.1 million as of September 30, 2019 , compared to $29.4 million as of December 31, 2018 .

Debt

Debt	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Debt	Convertible senior notes consist of the following (in thousands): September 30, 2019 December 31, 2018 Principal/ Fair Value Amount Debt Issuance Costs Net Amount Principal/ Fair Value Amount Debt Issuance Costs Net Amount 4.875% convertible senior notes due 2020 $ 1,905 $ — $ 1,905 $ 113,000 $ 1,182 $ 111,818 3.25% convertible senior notes due 2020 * — — — 27,974 — 27,974 3.25% convertible senior notes due 2023 ** 48,635 — 48,635 — — — Total convertible senior notes $ 50,540 $ — $ 50,540 $ 140,974 $ 1,182 $ 139,792 * The amount presented for the 3.25% convertible senior notes due 2020 within the table represents the fair value as of September 30, 2019 and December 31, 2018 (see Note 16 - Fair Value Measurements). The notes were extinguished on August 9, 2019 in connection with the Recapitalization transaction (defined below). The principal amount of these notes was nil as of September 30, 2019 and $29.6 million as of December 31, 2018 . ** The amount presented for the 3.25% convertible senior notes due 2023 within the table represents the fair value as of September 30, 2019 and December 31, 2018 (see Note 16 - Fair Value Measurements). The principal amount of these notes totaled $37.6 million as of September 30, 2019 and nil as of December 31, 2018 . Also, the amount presented excludes accrued, but unpaid, payment-in-kind interest of $0.1 million . In July 2013, the Company sold an aggregate of $100.0 million principal amount of 4.25% convertible senior notes due 2018 (the “2018 Notes”). The 2018 Notes, 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 . 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 2.9 million shares of its common stock. During the second quarter of 2017, the Company exchanged and retired $12.0 million principal amount of the 2018 Notes at par for $11.6 million in cash and 112,400 shares of its common stock, and approximately $0.1 million of the unamortized debt issuance costs were written off and a $0.1 million gain was recognized in conjunction with the exchange and retirement of the 2018 Notes. In August 2017, the Company agreed with Oasis Management and Oasis Investments II Master Fund Ltd., (collectively, “Oasis”) the holder of approximately $21.6 million face amount of its 4.25% convertible senior notes due in 2018, to extend the maturity date of these notes to November 1, 2020 . In addition, the interest rate was reduced to 3.25% per annum and the conversion rate was increased to 328.0302 shares of the Company’s common stock per $1,000 principal amount of notes, among other things. After execution of a definitive agreement for the modification and final approval by the other members of the Company’s Board of Directors and Oasis’ Investment Committee the transaction closed on November 7, 2017. In connection with this transaction, the Company recognized a loss on extinguishment of the debt of approximately $0.6 million . On July 26, 2018, the Company closed a transaction with Oasis 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 to Oasis in November 2017. The new notes mature on November 1, 2020 , accrue interest at an annual rate of 3.25% and 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 was reset on November 1, 2018 and will be reset on 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. The conversion price of the 3.25% 2020 Notes 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”) among Wells Fargo Bank, National Association, 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 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. 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 . 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 loss of $0.5 million for the three and nine months ended September 30, 2019 related to changes in the fair value of the New Oasis Notes. The Company recognized a gain of $0.9 million for the three months ended September 30, 2018 and a loss of $2.5 million for the nine months ended September 30, 2018 related to changes in the fair value of the Existing Oasis Notes. At September 30, 2019 and December 31, 2018, the debt held by Oasis had a fair value of approximately $48.6 million and $28.0 million , respectively. The Company evaluated its credit risk as of September 30, 2019 , and determined that there was no change from December 31, 2018. In June 2014, the Company sold an aggregate of $115.0 million principal amount of 4.875% convertible senior notes due 2020 (the “2020 Notes”). The 2020 Notes are senior unsecured obligations of the Company paying interest semi-annually in arrears on June 1 and December 1 of each year at a rate of 4.875% per annum and will mature on June 1, 2020 . The initial and still current conversion rate for the 2020 Notes is 103.7613 shares of the Company’s common stock per $1,000 principal amount of notes, equivalent to an initial conversion price of approximately $9.64 per share of common stock, subject to adjustment in certain events. Upon conversion, the 2020 Notes will be settled in shares of the Company’s common stock. Holders of the 2020 Notes may require that the Company repurchase for cash all or some of their notes upon the occurrence of a fundamental change (as defined in the 2020 Notes). In January 2016, the Company repurchased and retired an aggregate of $2.0 million principal amount of the 2020 Notes. In addition, approximately $0.1 million of the unamortized debt issuance costs were written off and a $0.1 million gain was recognized in conjunction with the retirement of the 2020 Notes. In connection with the Recapitalization transaction, 2020 Notes outstanding with a face amount of $111.1 million of the total $113.0 million that were outstanding at the time of the transaction were refinanced and the maturity dates effectively 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, which are due June 2020, as current liabilities on the Condensed Consolidated Balance Sheet. The fair value of the 4.875% convertible senior notes due June 2020 as of September 30, 2019 and December 31, 2018 was $1.8 million (principal amount $1.9 million ) and $93.2 million (principal amount $113.0 million ), respectively, based upon the most recent quoted market prices. Amortization expense classified as interest expense related to debt issuance costs of the Company's convertible senior notes was $0.1 million and $0.2 million for the three months ended September 30, 2019 and 2018 , respectively, and $0.5 million and $0.7 million for the nine months ended September 30, 2019 and 2018 , respectively. Term Loan Term loan consists of the following (in thousands): September 30, 2019 December 31, 2018 Principal Amount Debt Discount/ Issuance Costs* Net Amount Principal Amount Debt Discount/ Issuance Costs* Net Amount Term Loan $ 134,801 $ (13,248 ) $ 121,553 ** $ — $ — $ — * 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 $0.5 million . On August 9, 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 holders of the 2020 Notes, or 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. Commencing with the fiscal quarter ending September 30, 2020, the Company is also required to maintain a minimum EBITDA of not less than $34.0 million and a minimum liquidity of not less than $10.0 million . 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 $0.2 million for the three and nine months ended September 30, 2019 and nil for the three and nine months ended September 30, 2018. Amortization expense classified as interest expense related to the $10.1 million debt discount associated with the transaction that closed on August 9, 2019 was $0.4 million for the three and nine months ended September 30, 2019 and nil for the three and nine months ended September 30, 2018.

Credit Facilities

Credit Facilities	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Credit Facilities	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, N.A. (“Wells Fargo”) 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”). The Amended ABL Credit Agreement, or Amended ABL facility, 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, 2019, the amount of outstanding borrowings was $5.0 million , the amount of outstanding stand-by letters of credit totaled $10.5 million and the total excess borrowing capacity was $44.5 million . As of December 31, 2018, the amount of outstanding borrowings under the previous Credit Facility was $7.5 million , outstanding stand-by letters of credit totaled $12.8 million and the total excess borrowing capacity was $40.7 million . 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, 2019 and December 31, 2018, 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, 2019 and December 31 2018, the weighted average interest rate on the credit facilities with Wells Fargo was approximately 4.59% and 5.53% , respectively. 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. For certain events of default relating to insolvency, all outstanding obligations become due and payable. 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 is 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 Company may use the funds from the Term Loan to repurchase or retire its outstanding convertible senior notes due August 2018, for working capital, capital expenditures and other general corporate purposes, subject to certain negative covenants set forth in the Term Loan. The Term Loan requires 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 are due, and the Term Loan terminates, no later than June 14, 2021, unless sooner terminated in accordance with its terms, which includes 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 is permitted, and may be required under certain circumstances as set forth in the Term Loan documents, to prepay the Term Loan, which would require 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. The Company’s ability to continue to borrow the initial Term Loan amount of $20.0 million is based on certain accounts receivable and inventory amounts used to compute the borrowing base. In the event the Term Loan balance exceeds the borrowing base computation, the shortfall would be (i) applied to any excess availability under the Wells Fargo Credit Facility or (ii) prepaid. Similar to the Wells Fargo Credit Facility, the Company is subject to ongoing compliance with certain financial covenants, including the maintenance by the Company of a fixed charge coverage ratio of at least 1.25 :1.0 based on the trailing four fiscal quarters in the event minimum excess availability of $10.0 million under the Wells Fargo Credit Facility is not maintained. The Company must also maintain a minimum amount of liquidity, as defined in the Term Loan, of $10.0 million . In August 2019, in connection with the Recapitalization transaction (See Note 5 - Debt), the Company repaid in full and terminated the Term Loan Agreement. As of September 30, 2019 and December 31, 2018, the amount outstanding under the Term Loan was nil and $20.0 million , respectively. Borrowings under the Term Loan accrue interest at LIBOR plus 9.00% per annum. As of September 30, 2019 and December 31, 2018, the weighted average interest rate on the Term Loan was approximately 11.4% and 11.1% , respectively. In connection with this transaction, the Company recognized a loss on extinguishment of the debt of approximately $0.4 million . 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 cost associated with the transaction that closed on August 9, 2019 (i.e., Amended ABL Facility) was $0.1 million and $0.5 million for the three and nine months ended September 30, 2019 , respectively. Amortization expense classified as interest expense was $0.4 million and $0.5 million for the three and nine months ended September 30, 2018, respectively.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes 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 Company’s income tax expense of $2.0 million for the three months ended September 30, 2018 reflects an effective tax rate of 11.1% . The majority of the tax expense for the three months ended September 30, 2019 relates to foreign income taxes and discrete items. The majority of the tax expense for the three months ended September 30, 2018 relates to foreign income taxes and discrete items. 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 Company’s income tax expense of $1.7 million for the nine months ended September 30, 2018 reflects an effective tax rate of (4.6%) . The majority of the tax expense for the nine months ended September 30, 2019 relates to foreign income taxes and discrete items. The majority of the tax expense for the nine months ended September 30, 2018 primarily relates to foreign income taxes, partially offset by discrete items.

Income (Loss) Per Share

Income (Loss) Per Share	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Income (Loss) Per Share	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, 2019 2018 Income (Loss) Weighted Average Shares Per- Share Income (Loss) Weighted Average Shares Per- Share Income (loss) per share - basic Net income (loss) attributable to common stockholders $ 16,265 * 27,085 $ 0.60 $ 15,682 23,106 $ 0.68 Effect of dilutive securities: Convertible senior notes 14,367 31,648 — 1,487 21,426 — Unvested performance stock grants — 72 — — 832 — Unvested restricted stock grants — 1,540 — — 322 — Income (loss) per share - diluted Net income (loss) attributable to common stockholders plus assumed exercises and conversion $ 30,632 60,345 $ 0.51 $ 17,169 45,686 $ 0.38 * Net income (loss) attributable to common shareholders was computed by deducting $180,000 of preferred dividends from net income (loss) attributable to JAKKS Pacific, Inc. Nine Months Ended September 30, 2019 2018 Income (Loss) Weighted Average Shares Per- Share Income (Loss) Weighted Average Shares Per- Share Income (loss) per share - basic Net income (loss) attributable to common stockholders $ (35,435 ) * 24,754 $ (1.43 ) $ (39,121 ) 23,104 $ (1.69 ) 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 $ (35,435 ) 24,754 $ (1.43 ) $ (39,121 ) 23,104 $ (1.69 ) * Net income (loss) attributable to common shareholders was computed by deducting $180,000 of preferred dividends from net income (loss) attributable to JAKKS Pacific, Inc. Basic income (loss) per share is calculated using the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated using the weighted average number of common shares and common share equivalents outstanding during the period (which consist of warrants, options, restricted stock awards, restricted stock units and convertible debt to the extent they are dilutive). The weighted average number of common shares outstanding excludes 3,112,840 shares repurchased pursuant to a prepaid forward share repurchase agreement associated with the issuance of the convertible senior notes due 2020. These shares were retired on September 13, 2019. 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 5,460,873 and 31,341,392 for the three and nine months ended September 30, 2019 , 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 2,894,029 and 25,332,390 for the three and nine months ended September 30, 2018 , respectively.

Common Stock and Preferred Stoc

Common Stock and Preferred Stock	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Common Stock and Preferred Stock	Common Stock and Preferred Stock Common Stock In January 2018, the Company issued an aggregate of 1,914,894 shares of restricted stock at a value of approximately $4.5 million to two executive officers, which vest, subject to certain company financial performance criteria and market conditions, over a 3 -year period. In addition, an aggregate of 249,480 shares of restricted stock at an aggregate value of approximately $0.6 million were issued to its six non-employee directors, which vested in January 2019. During 2018, an executive officer surrendered an aggregate of 42,346 shares of restricted stock for $98,000 to cover income taxes due on the vesting of restricted shares. In January 2019, the Company was obligated to issue an aggregate of 3,061,224 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 328,230 shares of restricted stock at an aggregate value of approximately $0.5 million were issued to its six non-employee directors, which will vest in January 2020. During the first quarter of 2019, two executive officers surrendered an aggregate of 143,913 shares of restricted stock for approximately $215,000 to cover income taxes due on the vesting of restricted shares. During the second quarter of 2019, an executive officer surrendered an aggregate of 24,281 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, 5,853,002 shares of Common Stock valued at $4.2 million on the date of issuance. (the "New Common Equity"). In August 2019, the Board resolved to accelerate and immediately vest upon closing of the Recapitalization transaction, 164,166 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 54,704 shares. The Company effectively repurchased 3,112,840 shares of its common stock at an average cost of $7.71 per share for an aggregate amount of $24.0 million pursuant to a prepaid forward share repurchase agreement entered into with Merrill Lynch International (“ML”) on June 9, 2014. These repurchased shares were treated as retired for basic and diluted income (loss) per share purposes although they remained legally outstanding. 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. 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, 2019 or 2018 . 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, 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, 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 , the Company classified the Series A Preferred Stock as temporary equity as the Series A Preferred Stock contains a redemption feature which is contingent upon certain deemed liquidation events, the occurrence of which may not solely be within the control of the Company. Under ASC 815, “Derivatives and Hedging” , certain contractual terms that meet the accounting definition of a derivative must be accounted for separately from the financial instrument in which they are embedded. The Company has concluded that the redemption upon a change of control and the repurchase option by the Company constitute embedded derivatives. The embedded redemption upon a change of control must be accounted for separately from the Series A Preferred Stock. The redemption provision specifies if certain events that constitute a change of control occur; the Company may be required to settle the Series A Preferred Stock at 20% or 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. 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, 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 .

Joint Ventures

Joint Ventures	9 Months Ended
	Sep. 30, 2019
Equity Method Investments and Joint Ventures [Abstract]
Joint Ventures	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, 2019 , the Company recognized income from the joint venture of nil . For the three and nine months ended September 30, 2018, the Company recognized income from the joint venture of nil and $22,000 , respectively. As of September 30, 2019 and December 31, 2018 , the balance of the investment in the Pacific Animation Partners joint venture is nil . For the three and nine months ended September 30, 2018, respectively, the Company recognized nil and $0.2 million of income for funds received related to a former video game joint venture in partial settlement of amounts owed to the Company when our joint venture partner was liquidated pursuant to their 2012 bankruptcy filing. In September 2012, the Company entered into a joint venture (“DreamPlay Toys”) with NantWorks LLC (“NantWorks”) in which it owns a fifty percent interest. Pursuant to the operating agreement of DreamPlay Toys, the Company paid to NantWorks cash in the amount of $8.0 million and issued NantWorks a warrant to purchase 1.5 million shares of the Company’s common stock at a value of $7.0 million in exchange for the exclusive right to 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 ($31,000) and $17,000 for the three months ended September 30, 2019 and 2018 , respectively, and $57,000 and $39,000 for the nine months ended September 30, 2019 and 2018 , 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, 2019 and 2018 was nil . As of September 30, 2019, Meisheng beneficially owns more than 10% of the Company’s outstanding common stock. A director of the Company is a representative of Meisheng Culture & Creative Corp. Meisheng also serves as a significant manufacturer of the Company. 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. For the three and nine months ended September 30, 2018, the Company made inventory-related payments to Meisheng of approximately $19.8 million and $33.9 million , respectively. As of September 30, 2019 and 2018, amounts due Meisheng for inventory received by the Company, but not paid totaled $40.9 million and $18.2 million , respectively.

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	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, 2019 .

Intangible Assets Other Than Go

Intangible Assets Other Than Goodwill	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Other Than Goodwill	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, 2019 and December 31, 2018 include the following (in thousands, except for weighted useful lives): September 30, 2019 December 31, 2018 Weighted Useful Lives Gross Carrying Amount Accumulated Amortization Net Amount Gross Carrying Amount Accumulated Amortization Net Amount (Years) Amortized Intangible Assets: Licenses 5.81 $ 20,130 $ (19,846 ) $ 284 $ 20,130 $ (19,383 ) $ 747 Product lines 10.36 33,858 (20,398 ) 13,460 33,858 (17,293 ) 16,565 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 $ 60,340 $ (46,596 ) $ 13,744 $ 60,340 $ (43,028 ) $ 17,312 Unamortized Intangible Assets: Trademarks $ 300 $ — $ 300 $ 300 $ — $ 300

Comprehensive Income (Loss)

Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Comprehensive Income (Loss)	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, 2019 and 2018 (in thousands): Three Months Ended Nine Months Ended 2019 2018 2019 2018 Net Income (Loss) $ 16,414 $ 15,699 $ (35,198 ) $ (39,082 ) Other comprehensive income (loss): Foreign currency translation adjustment (898 ) (1,149 ) (45 ) (1,489 ) Comprehensive income (loss) 15,516 14,550 (35,243 ) (40,571 ) Less: Comprehensive income (loss) attributable to non-controlling interests (31 ) 17 57 39 Comprehensive income (loss) attributable to JAKKS Pacific, Inc. $ 15,547 $ 14,533 $ (35,300 ) $ (40,610 )

Litigation and Contingencies

Litigation and Contingencies	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Litigation and Contingencies	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, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Payments	Share-Based Payments The Company’s 2002 Stock Award and Incentive Plan (the “Plan”), as amended, provides for the awarding of stock options, restricted stock and restricted stock units to certain key employees, executive officers and non-employee directors. Current awards under the Plan include grants to directors, executive officers and certain key employees of restricted stock awards and units, with vesting contingent upon (a) the completion of specified service periods ranging from one to five years and/or (b) meeting certain financial performance and/or market-based metrics. Unlike the restricted stock awards, the shares for the restricted stock units are not issued until they vest. The Plan is more fully described in Notes 15 and 17 to the Consolidated Financial Statements in the Company’s 2018 Annual Report on Form 10-K. The following table summarizes the total share-based compensation expense recognized for the three and nine months ended September 30, 2019 and 2018 (in thousands): Three Months Ended Nine Months Ended 2019 2018 2019 2018 Share-based compensation expense $ 857 $ 760 $ 1,872 $ 1,747 Restricted Stock Awards Restricted stock award activity (including those with performance-based vesting criteria) for the nine months ended September 30, 2019 is summarized as follows: Restricted Stock Awards Number of Shares Weighted Average Grant Date Fair Value Outstanding, December 31, 2018 2,950,782 $ 2.41 Awarded 3,389,455 1.07 Released (692,464 ) 2.49 Forfeited (54,704 ) 1.47 Outstanding, September 30, 2019 5,593,069 1.60 As of September 30, 2019 , there was $3.5 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 2.39 years . Restricted Stock Units Restricted stock unit activity (including those with performance-based vesting criteria) for the nine months ended September 30, 2019 is summarized as follows: Restricted Stock Units Number of Shares Weighted Average Grant Date Fair Value Outstanding, December 31, 2018 1,052,166 $ 3.72 Awarded 742,574 0.81 Released (161,486 ) 3.80 Forfeited (159,456 ) 4.51 Outstanding, September 30, 2019 1,473,798 2.16 As of September 30, 2019 , there was $1.2 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 1.66 years .

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	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, 2019 and December 31, 2018 (in thousands): Carrying Amount as of Fair Value Measurements Level 1 Level 2 Level 3 3.25% convertible senior notes due 2020 $ — $ — $ — $ — 3.25% convertible senior notes due 2023* 48,635 — — 48,635 Preferred stock 4,894 — — 4,894 * The amount presented excludes accrued, but unpaid, payment-in-kind interest of $0.1 million as of September 30, 2019. Carrying Amount as of Fair Value Measurements Level 1 Level 2 Level 3 3.25% convertible senior notes due 2020 $ 27,974 $ — $ — $ 27,974 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 2020 2019 Balance at January 1, 2019 $ 27,974 Change in fair value 2,529 Extinguishment of convertible senior notes ($29.6 million face value) (30,503 ) Balance at September 30, 2019 $ — 3.25% convertible senior notes due 2023 2019 Balance at January 1, 2019 $ — New issuance ($29.6 million face value) 37,916 New issuance ($8.0 million face value) 10,254 Change in fair value 465 Balance at September 30, 2019 $ 48,635 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.

Liquidity

Liquidity	9 Months Ended
	Sep. 30, 2019
Cash and Cash Equivalents [Abstract]
Liquidity	Liquidity As of September 30, 2019 and December 31, 2018 , the Company held cash and cash equivalents, including restricted cash, of $75.9 million and $58.2 million , respectively. Cash, and cash equivalents, including restricted cash held outside of the United States in various foreign subsidiaries totaled $62.1 million and $33.9 million as of September 30, 2019 and December 31, 2018 , 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, 2019 . 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, (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. Given the conditions in the toy industry environment in general, vendors, including licensors, may seek further assurances or take actions to protect against non-payment of amounts due to them. Changes in this area could have a material adverse impact on the Company’s liquidity. Cash and cash equivalents, including restricted cash, projected cash flow from operations, and borrowings under the Company’s credit facility should be sufficient to meet working capital and capital expenditure requirements for the next 12 months. The Company’s ability to fund operations and retire debt when due is dependent on a number of factors, some of which are beyond the Company's control and/or inherently difficult to estimate, including the Company's future operating performance and the factors mentioned above, among other risks and uncertainties. To the extent we are unable to fund our operations or retire debt when due, no assurances can be given that the Company will have the financial resources required to obtain, or that the conditions of the capital markets will support, any future debt or equity financings, which could have a material adverse impact on the Company’s business, results of operations and financial condition. As of September 30, 2019 , off-balance sheet arrangements include letters of credit issued by Wells Fargo of $10.5 million .

Leases

Leases	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Leases	Leases The Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease liabilities in its condensed consolidated balance sheets. The Company does not have any finance leases. ROU assets represent the Company's right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit interest rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The operating lease ROU asset also includes any prepaid lease amounts and excludes lease incentives. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that it will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company has lease agreements with lease and non-lease components, which are generally accounted for separately. The Company has operating leases for corporate offices, warehouses, and certain equipment. The Company’s leases have remaining lease terms of 1 to 8 years , some of which include options to extend the lease for up to 10 years , and some of which include options to terminate the lease within 1 year . As of September 30, 2019, the Company’s weighted average remaining lease term is approximately 4 years and the weighted average discount rate used to calculate the Company’s lease liability is approximately 5.31% . For the three and nine months ended September 30, 2019, rent expense under the Company's leases was approximately $2.9 million and $9.9 million , respectively. For the three and nine months ended September 30, 2018, rent expense under the Company's leases was approximately $3.7 million and $10.3 million , respectively. The following table represents a reconciliation of the Company’s undiscounted future minimum lease payments under operating leases to the lease liability as of September 30, 2019 (in thousands): Year ending December 31, 2019 (excluding the 9 months ended September 30, 2019) $ 2,923 2020 11,027 2021 10,724 2022 10,096 2023 5,634 Thereafter 832 Total lease payments 41,236 Less imputed interest (4,004 ) Total $ 37,232

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	The accompanying unaudited interim condensed consolidated financial statements included herein have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. However, the Company believes that the disclosures are adequate to prevent the information presented from being misleading. These financial statements should be read in conjunction with Management’s Discussion and Analysis of Financial Condition and Results of Operations and the financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K, which contains audited financial information for the three years in the period ended December 31, 2018 . 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.
Reclassification	Certain prior period amounts have been reclassified for consistency with the current period presentation.
Recent Accounting Pronouncements	In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Updates ("ASU") 2014-09, “Revenue from Contracts with Customers (Topic 606),” which supersedes the revenue recognition requirements in ASC 605, (Topic 605), and most industry-specific guidance. Under the new model, recognition of revenue occurs when a customer obtains control of promised goods or services in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition, the new standard requires that reporting companies disclose the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. In August 2015, the FASB issued ASU 2015-14, “Revenue from Contracts with Customers – Deferral of the Effective Date,” which defers the effective date of ASU 2014-09 to annual reporting periods beginning after December 15, 2017, and interim periods therein. In 2016, the FASB issued ASU 2016-08, “Principal versus Agent Considerations (Reporting Revenue Gross versus Net),” ASU 2016-10, “Identifying Performance Obligations and Licensing,” and ASU 2016-12, “Revenue from Contracts with Customers - Narrow-Scope Improvements and Practical Expedients.” Entities have the choice to adopt these updates using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a modified retrospective approach with the cumulative effect of these standards recognized at the date of the adoption. On January 1, 2018, the Company adopted the new accounting standard ASC 606, (Topic 606), Revenue from Contracts with Customers and all the related amendments (“new revenue standard”) using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with the Company’s historic accounting under ASC 605, (Topic 605). There is no impact to the Company’s condensed consolidated financial statements resulting from the adoption of Topic 606 as the timing and measurement of revenue remained consistent with Topic 605, although the Company’s approach to revenue recognition is now based on the transfer of control. Further, there is no difference in the amounts of the revenue and cost of sales reported in the Company’s condensed consolidated statements of operations and comprehensive income (loss) for the three and nine months ended September 30, 2019 and 2018 that were recognized pursuant to Topic 606 and those that would have been reported pursuant to Topic 605. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities," (“ASU 2016-01”). The new guidance is intended to improve the recognition and measurement of financial instruments. The ASU is effective for fiscal years and interim periods within those years beginning after December 15, 2017. The adoption of this standard did not have an impact on the Company’s condensed consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “Leases.” ASU 2016-02 establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the statement of operations. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. If an entity chooses the second option, the transition requirements for existing leases also apply to leases entered into between the date of initial application and the effective date. The entity must also recast its comparative period financial statements and provide the disclosures required by the new standard for the comparative periods. On January 1, 2019, the Company adopted the new standard and uses the effective date as its date of initial application. Consequently, financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods before January 1, 2019. The new standard provides a number of optional practical expedients in transition. The Company elected certain practical expedients, which permits the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs. The Company did not elect the use-of-hindsight or the practical expedient pertaining to land easements; the latter not being applicable to the Company. On adoption, the Company recognized operating lease liabilities of approximately $40.8 million with corresponding ROU assets of $37.6 million based on the present value of the remaining minimum rental payments for existing operating leases. The Company also derecognized deferred rent liabilities of $4.3 million and prepaid rent of $1.1 million upon the recognition of lease liabilities and ROU assets. 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 July 2019, the FASB tentatively deferred the effective date of ASU 2016-13 by three years for Smaller Reporting Companies. The tentative decisions would change the effective date for the new standard to 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 consolidated financial statements. In October 2016, the FASB issued ASU 2016-16, “Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other than Inventory.” The amendments in this ASU reduce the complexity in the accounting standards by allowing the recognition of current and deferred income taxes for an intra-entity asset transfer, other than inventory, when the transfer occurs. Historically, recognition of the income tax consequence was not recognized until the asset was sold to an outside party. This ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. The adoption of this standard did not have an impact on the Company’s condensed consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, “Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting,” which clarifies when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. ASU 2017-09 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The adoption of this standard did not have an impact on the Company’s condensed consolidated financial statements. In January 2018, the FASB issued ASU 2018-02, “Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income,” which gives entities the option to reclassify to retained earnings the tax effects resulting from the U.S. Tax Cuts and Jobs Act ("the Act") related to items in Accumulated Other Comprehensive Income (“AOCI”) that the FASB refers to as having been stranded in AOCI. The new guidance may be applied retrospectively to each period in which the effect of the Act is recognized in the period of adoption. The Company could adopt this guidance for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. Early adoption is permitted for periods for which financial statements have not yet been issued or made available for issuance, including the period the Act was enacted. The guidance, when adopted, will require new disclosures regarding a company’s accounting policy for releasing the tax effects in AOCI and permit the company the option to reclassify to retained earnings the tax effects resulting from the Act that are stranded in AOCI. The Company adopted this guidance on January 1, 2019 and the impact was not material. In March 2018, the FASB issued ASU 2018-03, “Technical Corrections and Improvements to Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities,” which made targeted improvements to address certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. The ASU is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years beginning after June 15, 2018. The adoption of this standard did not have an impact on the Company’s condensed consolidated financial statements. In June 2018, the FASB issued ASU 2018-07, “Improvements to Nonemployee Share-Based Payment Accounting,” which supersedes most of the prior accounting guidance on nonemployee share-based payments, and instead aligns it with existing guidance on employee share-based payments in Topic 718. The new standard is effective for fiscal years beginning after December 15, 2018, 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 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 Company is currently evaluating the impact of the pending adoption of this new standard on its 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 Company is currently evaluating the impact of the pending adoption of this new standard on its condensed consolidated financial statements.
Revenue Recognition	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: U.S. and Canada, International, 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.

Business Segments, Geographic_2

Business Segments, Geographic Data, and Sales by Major Customers (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Information by Segment and Reconciliation to Reported Amounts	Information by segment and a reconciliation to reported amounts for the three and nine months ended September 30, 2019 and 2018 and as of September 30, 2019 and December 31, 2018 are as follows (in thousands): Three Months Ended Nine Months Ended 2019 2018 2019 2018 Net Sales U.S. and Canada $ 165,087 $ 133,481 $ 271,022 $ 263,397 International 39,251 37,902 59,297 77,245 Halloween 75,792 65,316 115,819 94,842 $ 280,130 $ 236,699 $ 446,138 $ 435,484 Three Months Ended Nine Months Ended 2019 2018 2019 2018 Income (Loss) from Operations U.S. and Canada $ 26,557 $ 12,029 $ 193 $ (17,373 ) International 5,958 2,919 (1,159 ) (6,764 ) Halloween 3,147 5,095 (6,062 ) (3,618 ) $ 35,662 $ 20,043 $ (7,028 ) $ (27,755 ) Three Months Ended Nine Months Ended 2019 2018 2019 2018 Depreciation and Amortization Expense U.S. and Canada $ 4,405 $ 4,823 $ 9,717 $ 10,125 International 1,094 1,312 2,110 2,886 Halloween 1,499 428 2,644 980 $ 6,998 $ 6,563 $ 14,471 $ 13,991 September 30, December 31, Assets U.S. and Canada $ 296,349 $ 223,877 International 112,892 108,669 Halloween 70,400 10,295 $ 479,641 $ 342,841
Information by Geographic Area	The following tables present information about the Company by geographic area as of September 30, 2019 and December 31, 2018 and for the three and nine months ended September 30, 2019 and 2018 (in thousands): September 30, December 31, Long-lived Assets China $ 12,889 $ 15,825 United States 3,766 4,920 Hong Kong 270 157 $ 16,925 $ 20,902 Three Months Ended Nine Months Ended 2019 2018 2019 2018 Net Sales by Customer Area United States $ 229,975 $ 186,497 $ 369,942 $ 337,543 Europe 25,740 25,606 39,477 49,542 Canada 10,218 11,091 14,960 18,663 Hong Kong 616 1,182 1,808 1,709 Other 13,581 12,323 19,951 28,027 $ 280,130 $ 236,699 $ 446,138 $ 435,484
Net Sales to Major Customers	Net sales to major customers for the three and nine months ended September 30, 2019 and 2018 were as follows (in thousands, except for percentages): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Amount Percentage of Net Sales Amount Percentage of Net Sales Amount Percentage of Net Sales Amount Percentage of Net Sales Wal-Mart $ 78,347 28.0 % $ 64,133 27.1 % $ 130,165 29.2 % $ 107,344 24.6 % Target 64,172 22.9 50,797 21.5 90,367 20.2 87,641 20.1 $ 142,519 50.9 % $ 114,930 48.6 % $ 220,532 49.4 % $ 194,985 44.7 %

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
Net of Inventory Obsolescence Reserve	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 $ 79 $ 311 Finished goods 65,219 53,569 $ 65,298 $ 53,880

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Summary of Debt Outstanding	Term loan consists of the following (in thousands): September 30, 2019 December 31, 2018 Principal Amount Debt Discount/ Issuance Costs* Net Amount Principal Amount Debt Discount/ Issuance Costs* Net Amount Term Loan $ 134,801 $ (13,248 ) $ 121,553 ** $ — $ — $ — * 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 $0.5 million . Convertible senior notes consist of the following (in thousands): September 30, 2019 December 31, 2018 Principal/ Fair Value Amount Debt Issuance Costs Net Amount Principal/ Fair Value Amount Debt Issuance Costs Net Amount 4.875% convertible senior notes due 2020 $ 1,905 $ — $ 1,905 $ 113,000 $ 1,182 $ 111,818 3.25% convertible senior notes due 2020 * — — — 27,974 — 27,974 3.25% convertible senior notes due 2023 ** 48,635 — 48,635 — — — Total convertible senior notes $ 50,540 $ — $ 50,540 $ 140,974 $ 1,182 $ 139,792 * The amount presented for the 3.25% convertible senior notes due 2020 within the table represents the fair value as of September 30, 2019 and December 31, 2018 (see Note 16 - Fair Value Measurements). The notes were extinguished on August 9, 2019 in connection with the Recapitalization transaction (defined below). The principal amount of these notes was nil as of September 30, 2019 and $29.6 million as of December 31, 2018 . ** The amount presented for the 3.25% convertible senior notes due 2023 within the table represents the fair value as of September 30, 2019 and December 31, 2018 (see Note 16 - Fair Value Measurements). The principal amount of these notes totaled $37.6 million as of September 30, 2019 and nil as of December 31, 2018 . Also, the amount presented excludes accrued, but unpaid, payment-in-kind interest of $0.1 million .

Income (Loss) Per Share (Tables

Income (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Reconciliation of Weighted Average Shares Used in Computation of 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, 2019 2018 Income (Loss) Weighted Average Shares Per- Share Income (Loss) Weighted Average Shares Per- Share Income (loss) per share - basic Net income (loss) attributable to common stockholders $ 16,265 * 27,085 $ 0.60 $ 15,682 23,106 $ 0.68 Effect of dilutive securities: Convertible senior notes 14,367 31,648 — 1,487 21,426 — Unvested performance stock grants — 72 — — 832 — Unvested restricted stock grants — 1,540 — — 322 — Income (loss) per share - diluted Net income (loss) attributable to common stockholders plus assumed exercises and conversion $ 30,632 60,345 $ 0.51 $ 17,169 45,686 $ 0.38 * Net income (loss) attributable to common shareholders was computed by deducting $180,000 of preferred dividends from net income (loss) attributable to JAKKS Pacific, Inc. Nine Months Ended September 30, 2019 2018 Income (Loss) Weighted Average Shares Per- Share Income (Loss) Weighted Average Shares Per- Share Income (loss) per share - basic Net income (loss) attributable to common stockholders $ (35,435 ) * 24,754 $ (1.43 ) $ (39,121 ) 23,104 $ (1.69 ) 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 $ (35,435 ) 24,754 $ (1.43 ) $ (39,121 ) 23,104 $ (1.69 ) * Net income (loss) attributable to common shareholders was computed by deducting $180,000 of preferred dividends from net income (loss) attributable to JAKKS Pacific, Inc.

Intangible Assets Other Than _2

Intangible Assets Other Than Goodwill (Tables)	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible assets as of September 30, 2019 and December 31, 2018 include the following (in thousands, except for weighted useful lives): September 30, 2019 December 31, 2018 Weighted Useful Lives Gross Carrying Amount Accumulated Amortization Net Amount Gross Carrying Amount Accumulated Amortization Net Amount (Years) Amortized Intangible Assets: Licenses 5.81 $ 20,130 $ (19,846 ) $ 284 $ 20,130 $ (19,383 ) $ 747 Product lines 10.36 33,858 (20,398 ) 13,460 33,858 (17,293 ) 16,565 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 $ 60,340 $ (46,596 ) $ 13,744 $ 60,340 $ (43,028 ) $ 17,312 Unamortized Intangible Assets: Trademarks $ 300 $ — $ 300 $ 300 $ — $ 300

Comprehensive Income (Loss) (Ta

Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Components of Comprehensive Income (Loss)	The table below presents the components of the Company’s comprehensive income (loss) for the three and nine months ended September 30, 2019 and 2018 (in thousands): Three Months Ended Nine Months Ended 2019 2018 2019 2018 Net Income (Loss) $ 16,414 $ 15,699 $ (35,198 ) $ (39,082 ) Other comprehensive income (loss): Foreign currency translation adjustment (898 ) (1,149 ) (45 ) (1,489 ) Comprehensive income (loss) 15,516 14,550 (35,243 ) (40,571 ) Less: Comprehensive income (loss) attributable to non-controlling interests (31 ) 17 57 39 Comprehensive income (loss) attributable to JAKKS Pacific, Inc. $ 15,547 $ 14,533 $ (35,300 ) $ (40,610 )

Share-Based Payments (Tables)

Share-Based Payments (Tables)	9 Months Ended
	Sep. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Total Share-Based Compensation Expense and Related Tax Benefits Recognized	The following table summarizes the total share-based compensation expense recognized for the three and nine months ended September 30, 2019 and 2018 (in thousands): Three Months Ended Nine Months Ended 2019 2018 2019 2018 Share-based compensation expense $ 857 $ 760 $ 1,872 $ 1,747
Restricted Stock Award Activity	Restricted stock award activity (including those with performance-based vesting criteria) for the nine months ended September 30, 2019 is summarized as follows: Restricted Stock Awards Number of Shares Weighted Average Grant Date Fair Value Outstanding, December 31, 2018 2,950,782 $ 2.41 Awarded 3,389,455 1.07 Released (692,464 ) 2.49 Forfeited (54,704 ) 1.47 Outstanding, September 30, 2019 5,593,069 1.60
Restricted Stock Unit Activity	Restricted stock unit activity (including those with performance-based vesting criteria) for the nine months ended September 30, 2019 is summarized as follows: Restricted Stock Units Number of Shares Weighted Average Grant Date Fair Value Outstanding, December 31, 2018 1,052,166 $ 3.72 Awarded 742,574 0.81 Released (161,486 ) 3.80 Forfeited (159,456 ) 4.51 Outstanding, September 30, 2019 1,473,798 2.16

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The following tables summarize the Company's financial liabilities measured at fair value on a recurring basis as of September 30, 2019 and December 31, 2018 (in thousands): Carrying Amount as of Fair Value Measurements Level 1 Level 2 Level 3 3.25% convertible senior notes due 2020 $ — $ — $ — $ — 3.25% convertible senior notes due 2023* 48,635 — — 48,635 Preferred stock 4,894 — — 4,894 * The amount presented excludes accrued, but unpaid, payment-in-kind interest of $0.1 million as of September 30, 2019. Carrying Amount as of Fair Value Measurements Level 1 Level 2 Level 3 3.25% convertible senior notes due 2020 $ 27,974 $ — $ — $ 27,974
Reconciliation of Beginning and Ending Balances of Assets Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs (Level 3)	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 2020 2019 Balance at January 1, 2019 $ 27,974 Change in fair value 2,529 Extinguishment of convertible senior notes ($29.6 million face value) (30,503 ) Balance at September 30, 2019 $ — 3.25% convertible senior notes due 2023 2019 Balance at January 1, 2019 $ — New issuance ($29.6 million face value) 37,916 New issuance ($8.0 million face value) 10,254 Change in fair value 465 Balance at September 30, 2019 $ 48,635

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Schedule of Future Minimum Lease Payments	The following table represents a reconciliation of the Company’s undiscounted future minimum lease payments under operating leases to the lease liability as of September 30, 2019 (in thousands): Year ending December 31, 2019 (excluding the 9 months ended September 30, 2019) $ 2,923 2020 11,027 2021 10,724 2022 10,096 2023 5,634 Thereafter 832 Total lease payments 41,236 Less imputed interest (4,004 ) Total $ 37,232

Basis of Presentation (Details)

Basis of Presentation (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease liabilities	$ 37,232
Operating lease right-of-use assets	$ 34,142
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease liabilities		$ 40,800
Operating lease right-of-use assets		37,600
Deferred rent liabilities		4,300
Prepaid rent		$ 1,100

Business Segments, Geographic_3

Business Segments, Geographic Data, and Sales by Major Customers - Additional Information (Detail) $ in Thousands	6 Months Ended	9 Months Ended		12 Months Ended
	Jun. 30, 2018USD ($)	Sep. 30, 2019USD ($)Segment	Sep. 30, 2018USD ($)	Dec. 31, 2018
Segment Reporting Information [Line Items]
Number of reporting segments | Segment		3
Provision for doubtful accounts | $	$ 12,000	$ 601	$ 11,530
Net Accounts Receivable | Three Largest Customers | Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage		43.00%		61.40%

Business Segments, Geographic_4

Business Segments, Geographic Data, and Sales by Major Customers - Information by Segment and Reconciliation to Reported Amounts (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Net sales	$ 280,130	$ 236,699	$ 446,138	$ 435,484
Income (Loss) from Operations	35,662	20,043	(7,028)	(27,755)
Depreciation and Amortization Expense	6,998	6,563	14,471	13,991
Assets	479,641		479,641		$ 342,841
U.S. and Canada
Segment Reporting Information [Line Items]
Net sales	165,087	133,481	271,022	263,397
Income (Loss) from Operations	26,557	12,029	193	(17,373)
Depreciation and Amortization Expense	4,405	4,823	9,717	10,125
Assets	296,349		296,349		223,877
International
Segment Reporting Information [Line Items]
Net sales	39,251	37,902	59,297	77,245
Income (Loss) from Operations	5,958	2,919	(1,159)	(6,764)
Depreciation and Amortization Expense	1,094	1,312	2,110	2,886
Assets	112,892		112,892		108,669
Halloween
Segment Reporting Information [Line Items]
Net sales	75,792	65,316	115,819	94,842
Income (Loss) from Operations	3,147	5,095	(6,062)	(3,618)
Depreciation and Amortization Expense	1,499	$ 428	2,644	$ 980
Assets	$ 70,400		$ 70,400		$ 10,295

Business Segments, Geographic_5

Business Segments, Geographic Data, and Sales by Major Customers - Information by Geographic Area (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	$ 16,925		$ 16,925		$ 20,902
Net sales	280,130	$ 236,699	446,138	$ 435,484
China
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	12,889		12,889		15,825
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	3,766		3,766		4,920
Net sales	229,975	186,497	369,942	337,543
Hong Kong
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	270		270		$ 157
Net sales	616	1,182	1,808	1,709
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	25,740	25,606	39,477	49,542
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	10,218	11,091	14,960	18,663
Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 13,581	$ 12,323	$ 19,951	$ 28,027

Business Segments, Geographic_6

Business Segments, Geographic Data, and Sales by Major Customers - Net Sales to Major Customers (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue, Major Customer [Line Items]
Net sales	$ 280,130	$ 236,699	$ 446,138	$ 435,484
Net Sales | Customer Concentration Risk
Revenue, Major Customer [Line Items]
Net sales	$ 142,519	$ 114,930	$ 220,532	$ 194,985
Percentage of Net Sales from major customer	50.90%	48.60%	49.40%	44.70%
Net Sales | Wal-Mart | Customer Concentration Risk
Revenue, Major Customer [Line Items]
Net sales	$ 78,347	$ 64,133	$ 130,165	$ 107,344
Percentage of Net Sales from major customer	28.00%	27.10%	29.20%	24.60%
Net Sales | Target | Customer Concentration Risk
Revenue, Major Customer [Line Items]
Net sales	$ 64,172	$ 50,797	$ 90,367	$ 87,641
Percentage of Net Sales from major customer	22.90%	21.50%	20.20%	20.10%

Inventory - Inventory Valued at

Inventory - Inventory Valued at Lower of Cost (First-in, First-out) or Market, Net of Inventory Obsolescence Reserve (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials	$ 79	$ 311
Finished goods	65,219	53,569
Inventory, net	$ 65,298	$ 53,880

Revenue Recognition and Reser_2

Revenue Recognition and Reserve for Sales Returns and Allowances - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Significant Accounting Policies [Line Items]
Reserve for sales returns and allowances	$ 38,109	$ 29,403
Minimum
Significant Accounting Policies [Line Items]
Discount on invoiced amount of products	1.00%
Maximum
Significant Accounting Policies [Line Items]
Discount on invoiced amount of products	20.00%

Debt - Summary of Convertible S

Debt - Summary of Convertible Senior Notes (Detail) - USD ($)	Sep. 30, 2019	Aug. 09, 2019	Dec. 31, 2018	Jul. 26, 2018	Aug. 31, 2017	Jun. 30, 2014
Debt Instrument [Line Items]
Principal/ Fair Value Amount	$ 50,540,000		$ 140,974,000
Debt Issuance Costs	0		1,182,000
Net Amount	50,540,000		139,792,000
4.875% convertible senior notes due 2020
Debt Instrument [Line Items]
Principal/ Fair Value Amount	1,905,000	$ 111,100,000	113,000,000
Debt Issuance Costs	0		1,182,000
Net Amount	$ 1,905,000		111,818,000
Debt instrument, interest rate	4.875%					4.875%
3.25% convertible senior notes due 2020
Debt Instrument [Line Items]
Principal/ Fair Value Amount	$ 0		27,974,000
Debt Issuance Costs	0		0
Net Amount	$ 0		$ 27,974,000
Debt instrument, interest rate	3.25%		3.25%	3.25%	3.25%
3.25% convertible senior notes due 2023
Debt Instrument [Line Items]
Principal/ Fair Value Amount	$ 48,635,000		$ 0
Debt Issuance Costs	0		0
Net Amount	$ 48,635,000		0
Debt instrument, interest rate	3.25%
Accrued paid-in-kind interest	$ 100,000
Carrying Amount | 3.25% convertible senior notes due 2020
Debt Instrument [Line Items]
Long term debt	0		29,600,000
Carrying Amount | 3.25% convertible senior notes due 2023
Debt Instrument [Line Items]
Long term debt	$ 37,600,000		$ 0

Debt - Additional Information (

Debt - Additional Information (Detail)	Aug. 09, 2019USD ($)	Nov. 01, 2018$ / shares	Jul. 26, 2018USD ($)	Aug. 31, 2019USD ($)$ / shares	Nov. 30, 2017USD ($)	Aug. 31, 2017USD ($)	Jan. 31, 2016USD ($)	Jun. 30, 2014USD ($)$ / shares	Jul. 31, 2013USD ($)$ / shares	Sep. 30, 2019USD ($)$ / shares	Sep. 30, 2018USD ($)	Jun. 30, 2017USD ($)shares	Mar. 31, 2017USD ($)shares	Sep. 30, 2019USD ($)$ / shares	Sep. 30, 2018USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2018USD ($)$ / shares	Aug. 01, 2018USD ($)	Jun. 14, 2018USD ($)
Debt Instrument [Line Items]
Gain recognized on retirement of debt										$ (13,205,000)	$ (453,000)			$ (13,205,000)	$ (453,000)
Common stock, par value (in dollars per share) | $ / shares										$ 0.001				$ 0.001			$ 0.001
Unrealized loss (gain) on fair value adjustment										$ (463,000)	917,000			$ (2,992,000)	(2,514,000)
Fair value of debt outstanding										$ 50,540,000				50,540,000			$ 140,974,000
Amortization of debt discount														$ 393,000	0
Debt issuance cost																			$ 1,300,000
4.25% Convertible Senior Notes (due 2018)
Debt Instrument [Line Items]
Debt instrument, face amount									$ 100,000,000
Debt instrument, interest rate									4.25%
Debt instrument, conversion rate (in dollars per share) | $ / shares									$ 8.74
Debt instrument repurchase amount												$ 12,000,000	$ 39,100,000			$ 6,100,000
Write-off of debt issuance costs												100,000				$ 100,000
Payment for repurchase of convertible notes													$ 24,100,000
Debt instrument shares common stock issued upon conversion (in shares) | shares													2,900,000
Gain recognized on retirement of debt												100,000
Conversion rate									0.1143674
4.25% Convertible Senior Notes (due 2018) | Common Stock
Debt Instrument [Line Items]
Debt instrument repurchase amount												$ 11,600,000
Debt instrument shares common stock issued upon conversion (in shares) | shares												112,400
3.25% Convertible Senior Notes (due 2020)
Debt Instrument [Line Items]
Debt instrument, face amount			$ 8,000,000
Debt instrument, interest rate			3.25%			3.25%				3.25%				3.25%			3.25%
Debt conversion price, percentage		105.00%
Fair value of debt outstanding										$ 0				$ 0			$ 27,974,000
4.875% convertible senior notes due 2020
Debt Instrument [Line Items]
Debt instrument, face amount	$ 113,000,000							$ 115,000,000
Debt instrument, interest rate								4.875%		4.875%				4.875%
Debt instrument, conversion rate (in dollars per share) | $ / shares								$ 9.64
Debt instrument repurchase amount							$ 2,000,000
Write-off of debt issuance costs	700,000						100,000
Gain recognized on retirement of debt	2,400,000						$ 100,000
Conversion rate								0.1037613
Fair value of debt outstanding	111,100,000									$ 1,905,000				$ 1,905,000			113,000,000
Debt refinanced, exchanged into similar debt instruments	103,800,000
Amount of accrued interest refinanced	1,000,000
Amount of debt exchanged into a new debt instrument	7,300,000
Convertible senior notes, net of debt issuance costs										1,900,000				1,900,000
Convertible senior note payable, fair value										1,800,000				$ 1,800,000			93,200,000
Amortization of debt discount										$ 400,000	0				0
Debt issuance cost	$ 10,100,000
3.25% convertible senior notes due 2023
Debt Instrument [Line Items]
Debt instrument, interest rate										3.25%				3.25%
Debt conversion price, percentage				105.00%
Interest rate if paid in cash										3.25%				3.25%
Interest rate if paid in stock										5.00%				5.00%
Paid in kind interest rate										2.75%				2.75%
Conversion rate				1
Threshold percentage of stock price trigger				30.00%
Threshold percentage of market price trigger				150.00%
Equity method investment, ownership percentage				49.00%
Fair value of debt outstanding										$ 48,635,000				$ 48,635,000			0
Convertible Senior Notes
Debt Instrument [Line Items]
Amortization of debt discount										100,000	200,000			500,000	700,000
Oasis Management and Oasis Investments ll Master Fund Ltd.
Debt Instrument [Line Items]
Common stock, par value (in dollars per share) | $ / shares				$ 0.001
Oasis Management and Oasis Investments ll Master Fund Ltd. | 3.25% Convertible Senior Notes (due 2020)
Debt Instrument [Line Items]
Debt instrument, face amount						$ 21,600,000
Debt instrument, interest rate						3.25%
Debt instrument, conversion rate (in dollars per share) | $ / shares		$ 2.54
Gain recognized on retirement of debt				$ 10,400,000	$ (500,000)	$ 600,000
Debt instrument, amount redeemed																		$ 13,200,000
Conversion rate		0.3937008	0.3222688			0.3280302
Unrealized loss (gain) on fair value adjustment										500,000	(900,000)			500,000	(2,500,000)
Oasis Management and Oasis Investments ll Master Fund Ltd. | 3.25% convertible senior notes due 2023
Debt Instrument [Line Items]
Debt instrument, face amount				$ 8,000,000
Secured Debt
Debt Instrument [Line Items]
Amortization of debt discount										200,000	$ 0
Secured Debt | New Term Loan Agreement
Debt Instrument [Line Items]
Debt instrument, interest rate	10.50%
Interest rate if paid in cash	8.00%
Paid in kind interest rate	2.50%
Fair value of debt outstanding										$ 134,801,000				134,801,000			$ 0
Amortization of debt discount														$ 200,000	$ 0
Line of credit facility maximum borrowing capacity	$ 134,800,000
Covenant, EBITDA requirement	34,000,000
Minimum liquidity requirement	10,000,000
Debt issuance cost	$ 3,800,000

Debt - Schedule of Term Loans (

Debt - Schedule of Term Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Line of Credit Facility [Line Items]
Principal/ Fair Value Amount	$ 50,540	$ 140,974
Debt Issuance Costs	0	(1,182)
Net Amount	50,540	139,792
New Term Loan Agreement | Secured Debt
Line of Credit Facility [Line Items]
Principal/ Fair Value Amount	134,801	0
Debt Issuance Costs	(13,248)	0
Net Amount	121,553	$ 0
Accrued paid-in-kind interest	$ 500

Credit Facilities - Additional

Credit Facilities - Additional Information (Detail) - USD ($)	Aug. 09, 2019	Aug. 31, 2019	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2017	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Jun. 14, 2018	Mar. 31, 2014
Line of Credit Facility [Line Items]
Loss on extinguishment of debt			$ (13,205,000)	$ (453,000)		$ (13,205,000)	$ (453,000)
Debt issuance cost									$ 1,300,000
Amortization expense debt issuance							100,000
GECC
Line of Credit Facility [Line Items]
Line of credit facility maximum borrowing capacity		$ 44,500,000						$ 40,700,000		$ 75,000,000
Amount of credit facility outstanding			5,000,000			5,000,000		7,500,000
Stand by letters of credit outstanding amount			10,500,000			$ 10,500,000		$ 12,800,000
Rate of credit facility						4.59%		5.53%
Amended ABL Credit Agreement
Line of Credit Facility [Line Items]
Line of credit facility maximum borrowing capacity		60,000,000
Minimum liquidity requirement		25,000,000
Minimum availability		9,000,000
Fixed charge coverage ratio	110.00%
Amortization expense debt issuance			100,000	$ 400,000		$ 500,000	$ 500,000
Amended ABL Credit Agreement | Minimum | London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Applicable margin spread over base rate	1.50%
Amended ABL Credit Agreement | Minimum | Base Rate [Member]
Line of Credit Facility [Line Items]
Applicable margin spread over base rate	0.50%
Amended ABL Credit Agreement | Maximum | London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Applicable margin spread over base rate	2.00%
Amended ABL Credit Agreement | Maximum | Base Rate [Member]
Line of Credit Facility [Line Items]
Applicable margin spread over base rate	1.00%
Term Loan Agreement | Great American Capital Partners Finance Co LLC
Line of Credit Facility [Line Items]
Net Amount			$ 0			$ 0		$ 20,000,000	$ 20,000,000
Fixed charge coverage ratio			125.00%			125.00%
Line of credit facility, total excess availability			$ 10,000,000			$ 10,000,000
Percentage of principal amount redeemed						10.00%
Weighted average interest rate			11.40%			11.40%		11.10%
Loss on extinguishment of debt		$ 400,000
Debt issuance cost	$ 1,100,000
Term Loan Agreement | Year One | Great American Capital Partners Finance Co LLC
Line of Credit Facility [Line Items]
Debt prepayment percentage						2.00%
Term Loan Agreement | Year Two | Great American Capital Partners Finance Co LLC
Line of Credit Facility [Line Items]
Debt prepayment percentage						2.00%
Term Loan Agreement | Year Three | Great American Capital Partners Finance Co LLC
Line of Credit Facility [Line Items]
Debt prepayment percentage						1.00%
Term Loan Agreement | London Interbank Offered Rate (LIBOR) | Great American Capital Partners Finance Co LLC
Line of Credit Facility [Line Items]
Applicable margin spread over base rate						9.00%
4.25% Convertible Senior Notes (due 2018)
Line of Credit Facility [Line Items]
Loss on extinguishment of debt					$ 100,000
4.25% Convertible Senior Notes (due 2018) | GECC | Letter of Credit
Line of Credit Facility [Line Items]
Net Amount										$ 35,000,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income tax expense	$ (1,016)	$ (1,953)	$ (1,360)	$ (1,708)
Effective income tax rate	5.80%	11.10%	(4.00%)	(4.60%)

Income (Loss) Per Share - Recon

Income (Loss) Per Share - Reconciliation of Weighted Average Shares Used in Computation of Income (Loss) Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share Disclosure [Line Items]
Net income (loss) attributable to common stockholders	$ 16,265,000	$ 15,682,000	$ (35,435,000)	$ (39,121,000)
Shares used in income (loss) per share - basic (in shares)	27,085	23,106	24,754	23,104
Income (loss) per share - basic (in dollars per share)	$ 0.60	$ 0.68	$ (1.43)	$ (1.69)
Convertible senior notes	$ 14,367,000	$ 1,487,000	$ 0	$ 0
Convertible senior notes (in shares)	31,648	21,426	0	0
Net income (loss) attributable to common stockholders plus assumed exercises and conversion	$ 30,632,000	$ 17,169,000	$ (35,435,000)	$ (39,121,000)
Shares used in income (loss) per share - diluted (in shares)	60,345	45,686	24,754	23,104
Income (loss) per share - diluted (in dollars per share)	$ 0.51	$ 0.38	$ (1.43)	$ (1.69)
Preferred stock dividends	$ 180,000		$ 180,000
Performance stock grants
Earnings Per Share Disclosure [Line Items]
Unvested stock grants	72	832	0	0
Restricted Stock
Earnings Per Share Disclosure [Line Items]
Unvested stock grants	1,540	322	0	0

Income (Loss) Per Share - Addit

Income (Loss) Per Share - Additional Information (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Convertible Debt Securities
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from computation of diluted earnings per common share (in shares)	3,112,840
Common Stock Equivalents
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from computation of diluted earnings per common share (in shares)	5,460,873	2,894,029	31,341,392	25,332,390

Common Stock and Preferred St_2

Common Stock and Preferred Stock - Additional Information (Detail)	Aug. 09, 2019USD ($)$ / sharesshares	Aug. 31, 2019USD ($)$ / sharesshares	Jan. 31, 2019USD ($)directorshares	Jan. 31, 2018USD ($)ExecutiveOfficersshares	Sep. 30, 2019USD ($)shares	Jun. 30, 2019USD ($)shares	Mar. 31, 2019USD ($)ExecutiveOfficersshares	Sep. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Sep. 30, 2019USD ($)shares	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)shares
Class of Stock [Line Items]
Common stock issued in the period (in shares) | shares	5,853,002
Dividends | $					$ 0			$ 0		$ 0	$ 0
Stock issuance and grants | $	$ 4,200,000				4,214,000				$ 3,000
Shares vested | shares		164,166
Shares forfeited | shares										54,704
Stock repurchased (in shares) | shares		3,112,840
Share price (in dollars per share) | $ / shares		$ 7.71
Stock repurchased | $		$ 24,000,000
Preferred stock dividends | $					180,000					$ 180,000
Temporary equity | $					180,000					180,000		$ 0
Dividends payable | $					$ 180,000					$ 180,000
Executive officer
Class of Stock [Line Items]
Restricted stock issued (in shares) | shares			3,061,224	1,914,894
Restricted stock issued, value | $			$ 4,500,000	$ 4,500,000
Number of executive officers			2	2			2
Executive officer | Restricted Stock
Class of Stock [Line Items]
Vesting period				3 years
Shares surrendered (in shares) | shares						24,281	143,913					42,346
Value of shares surrendered | $						$ 25,000	$ 215,000					$ 98,000
Non-employee directors
Class of Stock [Line Items]
Restricted stock issued (in shares) | shares			328,230	249,480
Restricted stock issued, value | $			$ 500,000	$ 600,000
Number of non-employee directors | director			6
Redeemable Preferred Stock
Class of Stock [Line Items]
Preferred stock, shares issued (in shares) | shares	200,000
Preferred stock par value (USD per share) | $ / shares	$ 0.001
Preferred shares outstanding (in shares) | shares					200,000					200,000
Initial value per share (USD per share) | $ / shares	$ 100
Preferred stock quarterly dividend rate	6.00%
Number of shares outstanding in which, one director may be elected | shares	50,000
Voting percentage required to change number of directors	80.00%
Minimum | Restricted Stock
Class of Stock [Line Items]
Vesting period										1 year
Minimum | Redeemable Preferred Stock
Class of Stock [Line Items]
Preferred stock, liquidation preference percent	20.00%
Accretion percentage	20.00%
Maximum | Restricted Stock
Class of Stock [Line Items]
Vesting period										5 years
Maximum | Redeemable Preferred Stock
Class of Stock [Line Items]
Preferred stock, liquidation preference percent	150.00%
Accretion percentage	150.00%
Fair Value Measurements, Recurring | Redeemable Preferred Stock | Carrying Amount
Class of Stock [Line Items]
Convertible senior notes | $					$ 4,894,000					$ 4,894,000

Joint Ventures - Additional Inf

Joint Ventures - Additional Information (Detail) shares in Millions	1 Months Ended	3 Months Ended			6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2012USD ($)shares	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2018USD ($)	Sep. 30, 2019USD ($)project	Sep. 30, 2018USD ($)	Dec. 31, 2012USD ($)	Dec. 31, 2018USD ($)	Oct. 31, 2016
Schedule of Equity Method Investments [Line Items]
Net income (loss) attributable to non-controlling interests		$ (31,000)	$ 17,000			$ 57,000	$ 39,000
Pacific Animation Partners Joint Venture
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage		50.00%				50.00%
Number of episodes for which production completed | project						65
Equity in net income/(loss) of joint venture		$ 0	0			$ 0
Equity method investments		0				0			$ 0
DreamPlay Toys
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	50.00%
Cash paid to Nant Works for joint venture	$ 8,000,000
DreamPlay Toys | Technology Rights
Schedule of Equity Method Investments [Line Items]
Impairment charge				$ 2,900,000
DreamPlay, LLC
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage								5.00%
Cash paid to Nant Works for joint venture								$ 7,000,000
Impairment charge				$ 7,000,000				$ 7,000,000
Joint Venture With Meisheng Culture & Creative Corp.
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage									51.00%
Net income (loss) attributable to non-controlling interests		(31,000)	39,000			57,000	17,000
Hong Kong Meisheng Cultural Co
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage										50.00%
Net income (loss) attributable to non-controlling interests		$ 0	0		$ 0	$ 0	0
Hong Kong Meisheng Cultural Co | Minimum
Schedule of Equity Method Investments [Line Items]
Ownership percentage		10.00%				10.00%
NantWorks | DreamPlay Toys
Schedule of Equity Method Investments [Line Items]
Issue of warrants (in shares) | shares	1.5
Investment in DreamPlay LLC	$ 7,000,000
Affiliated Entity | Hong Kong Meisheng Cultural Co
Schedule of Equity Method Investments [Line Items]
Purchases from related party		$ 49,600,000	19,800,000			$ 74,800,000	33,900,000
Due to related parties		$ 40,900,000	18,200,000			$ 40,900,000	18,200,000
Video Games
Schedule of Equity Method Investments [Line Items]
Equity in net income/(loss) of joint venture			$ 0				$ 200,000

Goodwill - Additional Informati

Goodwill - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2019USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment	$ 0

Intangible Assets (Detail)

Intangible Assets (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Acquired Intangible Assets by Major Class [Line Items]
Gross Carrying Amount	$ 60,340	$ 60,340
Accumulated Amortization	(46,596)	(43,028)
Net Amount	13,744	17,312
Trademarks	$ 300	300
Licenses
Acquired Intangible Assets by Major Class [Line Items]
Weighted Useful Lives	2120 days
Gross Carrying Amount	$ 20,130	20,130
Accumulated Amortization	(19,846)	(19,383)
Net Amount	$ 284	747
Product lines
Acquired Intangible Assets by Major Class [Line Items]
Weighted Useful Lives	3781 days
Gross Carrying Amount	$ 33,858	33,858
Accumulated Amortization	(20,398)	(17,293)
Net Amount	$ 13,460	16,565
Customer relationships
Acquired Intangible Assets by Major Class [Line Items]
Weighted Useful Lives	1788 days
Gross Carrying Amount	$ 3,152	3,152
Accumulated Amortization	(3,152)	(3,152)
Net Amount	$ 0	0
Trade names
Acquired Intangible Assets by Major Class [Line Items]
Weighted Useful Lives	1825 days
Gross Carrying Amount	$ 3,000	3,000
Accumulated Amortization	(3,000)	(3,000)
Net Amount	$ 0	0
Non-compete agreements
Acquired Intangible Assets by Major Class [Line Items]
Weighted Useful Lives	1825 days
Gross Carrying Amount	$ 200	200
Accumulated Amortization	(200)	(200)
Net Amount	$ 0	$ 0

Comprehensive Income (Loss) - C

Comprehensive Income (Loss) - Components of Comprehensive Loss (Detail) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Equity [Abstract]
Net Income (Loss)	$ 16,414	$ (22,485)	$ (29,127)	$ 15,699	$ (18,588)	$ (36,193)	$ (35,198)	$ (39,082)
Other comprehensive income (loss):
Foreign currency translation adjustment	(898)	$ (450)	$ 1,303	(1,149)	$ (1,390)	$ 1,050	(45)	(1,489)
Comprehensive income (loss)	15,516			14,550			(35,243)	(40,571)
Less: Comprehensive income (loss) attributable to non-controlling interests	(31)			17			57	39
Comprehensive income (loss) attributable to JAKKS Pacific, Inc.	$ 15,547			$ 14,533			$ (35,300)	$ (40,610)

Share-Based Payments - Addition

Share-Based Payments - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation, non-vested restricted stock awards	$ 3.5
Unrecognized compensation, non-vested restricted stock awards expected recognized period	872 days
Restricted Stock | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Restricted Stock | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation, non-vested restricted stock awards	$ 1.2
Unrecognized compensation, non-vested restricted stock awards expected recognized period	606 days

Share-Based Payments - Total Sh

Share-Based Payments - Total Share-Based Compensation Expense and Related Tax Benefits Recognized (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based compensation expense	$ 857	$ 760	$ 1,872	$ 1,747

Share-Based Payments - Summary

Share-Based Payments - Summary of Restricted Stock Award Activity (Detail) - Restricted Stock	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Number of Shares
Outstanding at beginning of period (in shares) | shares	2,950,782
Awarded (in shares) | shares	3,389,455
Released (in shares) | shares	(692,464)
Outstanding at end of period (in shares) | shares	5,593,069
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (USD per share)	$ 2.41
Awarded (USD per share)	1.07
Released (USD per share)	2.49
Forfeited (USD per share)	1.47
Outstanding at end of period (USD per share)	$ 1.60

Share-Based Payments - Summar_2

Share-Based Payments - Summary of Restricted Stock Unit Activity (Detail) - Restricted Stock Units (RSUs)	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Number of Shares
Outstanding at beginning of period (in shares) | shares	1,052,166
Awarded (in shares) | shares	742,574
Released (in shares) | shares	(161,486)
Forfeited (in shares) | shares	(159,456)
Outstanding at end of period (in shares) | shares	1,473,798
Weighted Average Fair Value
Outstanding at beginning of period (USD per share) | $ / shares	$ 3.72
Awarded (USD per share) | $ / shares	0.81
Released (USD per share) | $ / shares	3.80
Forfeited (USD per share) | $ / shares	4.51
Outstanding at end of period (USD per share) | $ / shares	$ 2.16

Fair Value Measurements - Finan

Fair Value Measurements - Financial Assets Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Jul. 26, 2018	Aug. 31, 2017
3.25% Convertible Senior Notes (due 2020)
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Debt instrument, interest rate	3.25%	3.25%	3.25%	3.25%
3.25% convertible senior notes due 2023
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Debt instrument, interest rate	3.25%
Accrued paid-in-kind interest	$ 100
Level 1 | 3.25% Convertible Senior Notes (due 2020) | Fair Value Measurements, Recurring
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	0	$ 0
Level 1 | 3.25% convertible senior notes due 2023 | Fair Value Measurements, Recurring
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	0
Level 2 | 3.25% Convertible Senior Notes (due 2020) | Fair Value Measurements, Recurring
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	0	0
Level 2 | 3.25% convertible senior notes due 2023 | Fair Value Measurements, Recurring
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	0
Level 3 | 3.25% Convertible Senior Notes (due 2020) | Fair Value Measurements, Recurring
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	0	27,974
Level 3 | 3.25% convertible senior notes due 2023 | Fair Value Measurements, Recurring
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	48,635
Carrying Amount | 3.25% Convertible Senior Notes (due 2020) | Fair Value Measurements, Recurring
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	0	$ 27,974
Carrying Amount | 3.25% convertible senior notes due 2023 | Fair Value Measurements, Recurring
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	48,635
Redeemable Preferred Stock | Level 1 | Fair Value Measurements, Recurring
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	0
Redeemable Preferred Stock | Level 2 | Fair Value Measurements, Recurring
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	0
Redeemable Preferred Stock | Level 3 | Fair Value Measurements, Recurring
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	4,894
Redeemable Preferred Stock | Carrying Amount | Fair Value Measurements, Recurring
Schedule Of Servicing Assets At Fair Value And Amortized Value [Line Items]
Convertible senior notes	$ 4,894

Fair Value Measurements - Recon

Fair Value Measurements - Reconciliation of Beginning and Ending Balances of Assets Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs (Level 3) (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)
3.25% convertible senior notes due 2020 | Level 3 | Fair Value Measurements, Recurring
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning Balance	$ 27,974
Change in fair value	2,529
Extinguishment of convertible senior notes ($29.6 million face value)	(30,503)
Ending Balance	0
3.25% convertible senior notes due 2023 | Level 3 | Fair Value Measurements, Recurring
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning Balance	0
New issuance	37,916
Change in fair value	465
Ending Balance	48,635
Oasis Management and Oasis Investments ll Master Fund Ltd. | 3.25% convertible senior notes due 2023
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
New issuance	$ 10,254

Liquidity - Additional Informat

Liquidity - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents including restricted cash	$ 75,890	$ 58,205	$ 57,144	$ 64,977
Foreign Subsidiaries
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents including restricted cash	62,100	$ 33,900
Wells Fargo
Cash and Cash Equivalents [Line Items]
Off-balance sheet letters of credit	$ 10,500

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Lessee, Lease, Description [Line Items]
Option to extend, term	10 years		10 years
Option to terminate, term			1 year
Weighted average remaining lease term	4 years		4 years
Weighted average discount rate	5.31%		5.31%
Rent expense under topic 842	$ 2.9		$ 9.9
Rent expense under topic 840		$ 3.7		$ 10.3
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term			1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term			8 years

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments (Details) $ in Thousands	Sep. 30, 2019USD ($)
Leases [Abstract]
2019 (excluding the 9 months ended September 30, 2019)	$ 2,923
2020	11,027
2021	10,724
2022	10,096
2023	5,634
Thereafter	832
Total lease payments	41,236
Less imputed interest	(4,004)
Total	$ 37,232