Steiner Leisure (STNR) 10-Q 8 Nov 13 2013 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 04, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'STEINER LEISURE Ltd	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	14,665,891
Amendment Flag	'false	'
Entity Central Index Key	'0001018946	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
CURRENT ASSETS:	'	'
Cash and cash equivalents	$66,997	$75,028
Accounts receivable, net	53,612	48,646
Accounts receivable - students, net	21,409	17,364
Inventories	63,575	51,293
Prepaid expenses and other current assets	18,780	16,268
Total current assets	224,373	208,599
PROPERTY AND EQUIPMENT, NET	106,553	100,545
GOODWILL	328,231	328,231
OTHER ASSETS:	'	'
Intangible assets, net	88,644	89,512
Other	24,389	20,695
Total other assets	113,033	110,207
Total assets	772,190	747,582
CURRENT LIABILITIES:	'	'
Accounts payable	20,381	18,134
Accrued expenses	51,053	50,217
Current portion of long-term debt	2,231	24,750
Current portion of deferred rent	1,019	1,039
Current portion of deferred tuition revenue	25,091	22,613
Current portion of deferred revenue	84,347	72,330
Gift certificate liability	14,878	16,639
Total current liabilities	199,000	205,722
NON-CURRENT LIABILITIES:	'	'
Deferred income tax liabilities, net	38,738	36,128
Long-term debt, net of current portion	103,966	123,750
Long-term deferred rent	15,744	13,244
Long-term deferred tuition revenue	867	397
Long-term deferred revenue	21,087	18,082
Total non-current liabilities	180,402	191,601
COMMITMENTS AND CONTINGENCIES	'	'
SHAREHOLDERS' EQUITY:	'	'
Preferred shares, $.01 par value; 10,000 shares authorized, none issued and outstanding	'	'
Common shares, $.01 par value; 100,000 shares authorized, 23,848 issued in 2013 and 23,779 shares issued in 2012	239	238
Additional paid-in capital	186,945	178,712
Accumulated other comprehensive loss	-1,248	-1,946
Retained earnings	519,040	482,556
Treasury shares, at cost, 9,185 shares in 2013 and 9,124 shares in 2012	-312,188	-309,301
Total shareholders' equity	392,788	350,259
Total liabilities and shareholders' equity	$772,190	$747,582

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, except Per Share data, unless otherwise specified
Preferred shares, par value (in Dollars per share)	$0.01	$0.01
Preferred shares, shares authorized (in Shares)	10,000	10,000
Preferred shares, shares issued (in Shares)	0	0
Preferred shares, shares outstanding (in Shares)	0	0
Common shares, par value (in Dollars per share)	$0.01	$0.01
Common shares, shares authorized (in Shares)	100,000	100,000
Common shares, shares issued (in Shares)	23,848	23,779
Treasury shares, at cost, shares (in Shares)	9,185	9,124

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Income (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
REVENUES:	'	'	'	'
Services	$148,323	$144,664	$444,635	$426,909
Products	66,508	59,724	189,863	173,493
Total revenues	214,831	204,388	634,498	600,402
COST OF REVENUES:	'	'	'	'
Cost of services	126,732	119,999	367,939	345,363
Cost of products	43,783	43,186	126,467	122,481
Total cost of revenues	170,515	163,185	494,406	467,844
Gross profit	44,316	41,203	140,092	132,558
OPERATING EXPENSES:	'	'	'	'
Administrative	11,526	11,618	38,667	35,309
Salary and payroll taxes	18,533	13,796	56,455	46,721
Total operating expenses	30,059	25,414	95,122	82,030
Income from operations	14,257	15,789	44,970	50,528
OTHER INCOME (EXPENSE), NET:	'	'	'	'
Interest expense	-899	-1,494	-3,455	-4,618
Other income	132	138	435	476
Total other income (expense), net	-767	-1,356	-3,020	-4,142
Income before provision for income taxes	13,490	14,433	41,950	46,386
PROVISION FOR INCOME TAXES	2,038	1,807	5,466	5,119
Net income	$11,452	$12,626	$36,484	$41,267
INCOME PER SHARE:	'	'	'	'
Basic (in Dollars per share)	$0.78	$0.86	$2.49	$2.75
Diluted (in Dollars per share)	$0.77	$0.85	$2.46	$2.72

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net income	$11,452	$12,626	$36,484	$41,267
Other comprehensive income, net of taxes:	'	'	'	'
Foreign currency translation adjustments	1,993	1,219	698	1,652
Total other comprehensive income, net of taxes	1,993	1,219	698	1,652
Comprehensive income	$13,445	$13,845	$37,182	$42,919

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income	$36,484	$41,267
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	16,159	14,368
Loss on impairment of leasehold improvements	803	'
Stock-based compensation	7,207	6,520
Provision for doubtful accounts	3,261	2,025
Deferred income tax provision	2,610	2,610
Changes in:	'	'
Accounts receivable	-11,824	-9,209
Inventories	-12,126	-1,153
Prepaid expenses and other current assets	-2,508	-316
Other assets	-3,850	-6,016
Accounts payable	2,118	5,341
Accrued expenses	860	-8,234
Deferred tuition revenue	2,948	-576
Deferred revenue	15,022	19,705
Deferred rent	2,480	-353
Gift certificate liability	-1,756	-1,129
Net cash provided by operating activities	57,888	64,850
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Capital expenditures	-21,634	-23,702
Post-closing working capital adjustments related to acquisitions	'	3,614
Net cash used in investing activities	-21,634	-20,088
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Purchase of treasury shares	-2,887	-33,173
Payments of long-term debt	-42,303	-22,375
Payments of debt issuance costs	-352	'
Proceeds from share option exercises	1,025	491
Net cash used in financing activities	-44,517	-55,057
EFFECT OF EXCHANGE RATE CHANGES ON CASH	232	1,005
NET DECREASE IN CASH AND CASH EQUIVALENTS	-8,031	-9,290
CASH AND CASH EQUIVALENTS, Beginning of period	75,028	62,645
CASH AND CASH EQUIVALENTS, End of period	66,997	53,355
Cash paid during the period for:	'	'
Interest	2,559	3,518
Income taxes	$3,166	$3,885

Note_1_Basis_of_Presentation_o

Note 1 - Basis of Presentation of Interim Condensed Consolidated Financial Statements	9 Months Ended
	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	(1) BASIS OF PRESENTATION OF INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS:
	The accompanying unaudited condensed consolidated financial statements include the condensed consolidated balance sheets, statements of income, comprehensive income and cash flows of Steiner Leisure Limited (including its subsidiaries, "Steiner Leisure," the "Company," "we" and "our"). All significant intercompany items and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the United States Securities and Exchange Commission (the "SEC"). Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles have been omitted pursuant to the SEC's rules and regulations. However, management believes that the disclosures contained herein are adequate to make the information presented not misleading. In the opinion of management, the unaudited condensed consolidated financial statements reflect all adjustments (which are of a normal recurring nature) necessary to present fairly our unaudited financial position, results of operations and cash flows. The unaudited results of operations for the three and nine months ended September 30, 2013 and cash flows for the nine months then ended are not necessarily indicative of the results of operations or cash flows that may be expected for the remainder of 2013. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2012 (the "2012 Annual Report"). The December 31, 2012 Condensed Consolidated Balance Sheet included herein was extracted from the December 31, 2012 audited Consolidated Balance Sheet included in the 2012 Annual Report.
	The preparation of Consolidated Financial Statements in conformity with accounting principles generally accepted in the United States ("U.S. GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include the assessment of the realization of accounts receivable, accounts receivable – students, recovery of long-lived assets and goodwill and other intangible assets, determination of deferred income taxes, including valuation allowances, useful lives of definite-lived intangible assets and property and equipment, determination of fair value of assets and liabilities in purchase price allocations, the determination of gift certificate breakage revenue, assumptions related to the determination of stock-based compensation, for Ideal Image Center revenue and related deferred customer acquisition costs, the determination of the average number of treatments provided, and the allocation of arrangement consideration between services and products for treatment packages that include our products.

Note_2_Organization

Note 2 - Organization	9 Months Ended
	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Nature of Operations [Text Block]	'
	(2) ORGANIZATION:
	Steiner Leisure Limited, a worldwide provider and innovator in the fields of beauty, wellness and education, was incorporated in the Bahamas as a Bahamian international business company in 1995. In our facilities on cruise ships, at land-based spas, including at resorts and urban hotels, luxury Elemis® day spas, Bliss® premium urban day spas and at our Ideal Image centers (the "Centers"), we strive to create a relaxing and therapeutic environment where guests can receive beauty and body treatments of the highest quality. Our services include traditional and alternative massage, body and skin treatment options, fitness, acupuncture, medi-spa treatments and laser hair removal. We also develop and market premium quality beauty products which are sold at our facilities, through e-commerce and third party retail outlets and other channels. We also operate 12 post-secondary schools (comprised of a total of 31 campuses) located in Arizona, Colorado, Connecticut, Florida, Illinois, Maryland, Massachusetts, Nevada, New Jersey, Pennsylvania, Texas, Utah, Virginia and Washington.

Note_3_Summary_of_Significant_

Note 3 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	(3) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
	Our significant accounting policies were described in Note 2 to our consolidated financial statements included in our 2012 Annual Report on Form 10-K. There have been no significant changes in our significant accounting policies for the nine months ended September 30, 2013, unless as described below.
	(a)	Principles of Consolidation and Basis of Presentation
	We hold variable interests in physician-owned entities that provide medical services to the Centers' guests. These entities were set up for regulatory compliance purposes. We bear the benefits and risks of loss from operating those entities through contractual agreements. Our condensed consolidated financial statements include the operating results of those entities.
	(b)	Inventories
	Inventories, consisting principally of beauty products, are stated at the lower of cost (first-in, first-out) or market. Manufactured finished goods include the cost of raw material, labor and overhead. Inventories consist of the following (in thousands):
			September 30,		December 31,
			2013		2012
	Finished goods		$	57,192	$	46,711
	Raw materials			6,383		4,582
			$	63,575	$	51,293
	(c)	Revenue Recognition
	We recognize Centers' sales in relation to laser hair removal treatment packages sold at Company-owned and at physician-owned clinic locations. The packages provide for five initial treatments which occur at up to ten-week intervals and generally allow for up to four additional treatments, as necessary, to obtain the desired results. Centers' sales service revenue is recognized evenly over the average number of treatments provided, and is included in Services Revenues in our consolidated statements of income. Remaining revenue, net of related financing fees, relating to unperformed services is included in deferred revenue in our consolidated balance sheets. During the three and nine months ended September 30, 2013, some of our treatment packages included certain of our products. Treatment packages that are bundled with our products are considered multiple deliverable arrangements and, hence, require us to allocate revenue between services and products using either vendor specific objective evidence, third party evidence of selling price, or the best estimate of selling price. Because both our treatments and products are offered for sale separately, we allocate consideration received for treatment packages based upon their relative stand-alone selling prices. Revenues for the treatment component are deferred and recognized as discussed above. Revenues for the products are recognized when they are delivered. All costs directly related to the operation of both Company-owned and physician-owned center locations, such  as rent of the facilities, maintenance costs of our equipment, depreciation expense related to leaseholds and equipment, payroll costs of sales personnel and service providers and advertising costs are included in Cost of Services and certain of these costs are included in Cost of Products to the extent they relate to the sale of products in our condensed consolidated statements of income. All corporate related payroll and other corporate related expenses are included in Salary and Payroll and Administrative expenses in our condensed consolidated statements of income.
	We also receive royalties from Ideal Image franchisees. These royalties from franchised Ideal Image Center operations are recognized in the period earned and are recorded in Services Revenues in our condensed consolidated statements of income. There are no related direct costs associated with these royalties.
	(d)	Income Taxes
	A valuation allowance is provided on deferred tax assets if it is determined that it is more likely than not that the deferred tax asset will not be realized. The majority of our income is generated outside of the United States. We believe a large percentage of our shipboard services income is foreign-source income, not effectively connected to a business we conduct in the United States and, therefore, not subject to United States income taxation.
	(e)	Translation of Foreign Currencies
	For currency exchange rate purposes, assets and liabilities of our foreign subsidiaries are translated at the rate of exchange in effect at the balance sheet date. Equity and other items are translated at historical rates and income and expenses are translated at the average rates of exchange prevailing during the year. The related translation adjustments are reflected in the Accumulated Other Comprehensive Loss caption of our Condensed Consolidated Balance Sheets. Foreign currency gains and losses resulting from transactions, including intercompany transactions, are included in the results of operations. The transaction gains (losses) included in the Administrative expenses caption of our Condensed Consolidated Statements of Income were approximately $1.1 million and $0.7 million for the three months ended September 30, 2013 and 2012, respectively, and approximately ($0.4 million) and $0.4 million for the nine months ended September 30, 2013 and 2012, respectively. The transaction gains (losses) in the Cost of Products caption of our Condensed Consolidated Statements of Income were approximately ($1.1 million) and ($0.5 million) for the three months ended September 30, 2013 and 2012, respectively, and approximately ($0.3 million) and ($1.1 million) for the nine months ended September 30, 2013 and 2012, respectively.
	(f)	Earnings Per Share
	Basic earnings per share is computed by dividing the net income available to common shareholders by the weighted average number of outstanding common shares. The calculation of diluted earnings per share is similar to basic earnings per share except that the denominator includes dilutive common share equivalents such as share options and restricted share units. Reconciliation between basic and diluted earnings per share is as follows (in thousands, except per share data):
			Three Months Ended				Nine Months Ended
			September 30,				September 30,
			2013		2012		2013		2012
	Net income		$	11,452	$	12,626	$	36,484	$	41,267
	Weighted average shares outstanding used in calculating basic earnings per share			14,661		14,698		14,648		14,982
	Dilutive common share equivalents			251		203		178		201
	Weighted average common and common share equivalents used in calculating diluted earnings per share			14,912		14,901		14,826		15,183
	Income per common share:
	Basic		$	0.78	$	0.86	$	2.49	$	2.75
	Diluted		$	0.77	$	0.85	$	2.46	$	2.72
	Options and restricted share units outstanding which are not included in the calculation of diluted earnings per share because their impact is anti-dilutive			-		21		3		7
	The Company issued approximately 7,000 of its common shares upon the exercise of share options during the three months ended September 30, 2013 and issued approximately 30,000 and 16,000 of its common shares upon exercise of share options during the nine months ended September 30, 2013 and 2012, respectively.
	(g)	Stock-Based Compensation
	The Company granted approximately 30,000 and 11,000 restricted share units during the nine months ended September 30, 2013 and 2012, respectively. No other stock-based compensation was granted during the nine months ended September 30, 2013 and 2012, respectively.
	(h)	Recent Accounting Pronouncements
	In January 2013, we adopted authoritative guidance issued in 2012 regarding the periodic impairment testing of indefinite-lived intangible assets.  The new guidance allows an entity to assess qualitative factors to determine if it is more-likely-than-not that indefinite-lived intangible assets might be impaired and, based on this assessment, to determine whether it is necessary to perform the quantitative impairment tests.  The adoption of this guidance did not have an impact on our consolidated financial statements.
	In March 2013, we adopted authoritative guidance regarding the presentation of amounts reclassified from accumulated other comprehensive income (loss) to net income.  The new guidance requires an entity to present, either in a single note or parenthetically on the face of the financial statements, the effect of significant amounts reclassified from each component of accumulated other comprehensive income (loss) based on its source (e.g., the release due to cash flow hedges from interest rate contracts) and the income statement line items affected by the reclassification (e.g., interest income or interest expense).  We elected to present this information in a single note. See Note 7. Changes in Accumulated Other Comprehensive Loss for our disclosures required under this guidance.
	In March 2013, amended guidance was issued regarding the release of cumulative translation adjustments into net income.  The new guidance provides clarification of when to release the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets within a foreign entity.  This guidance will be effective for our interim and annual reporting periods beginning after December 15, 2013.  The adoption of this newly issued guidance is not expected to have a material impact on our consolidated financial statements, but will have an impact on the accounting for future sales of investments or changes in control of foreign entities.
	(i)	Fair Value Measurements
	US GAAP defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. Additionally, the inputs used to measure fair value are prioritized based on a three-level hierarchy.  The three levels of inputs used to measure fair value are as follows:
		●	Level 1 - Quoted prices in active markets for identical assets and liabilities.
		●	Level 2 - Observable inputs other than quoted prices included in Level 1. This includes dealer and broker quotations, bid prices, quoted prices for similar assets and liabilities in active markets, or other inputs that are observable or can be corroborated by observable market data.
		●	Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes discounted cash flow methodologies and similar techniques that use significant unobservable inputs.
	In accordance with US GAAP, certain assets and liabilities are required to be recorded at fair value on a recurring basis and nonrecurring basis. We have no assets or liabilities that are adjusted to fair value on a recurring basis. We did not have any assets or liabilities measured at fair value on a nonrecurring basis during the nine months ended September 30, 2013, or 2012.
	Cash and cash equivalents is reflected in the accompanying Condensed Consolidated Financial Statements at cost, which approximated fair value estimated using Level 1 inputs as they are maintained with high-quality financial institutions and having original maturities of three months or less. The fair value of our term loan, which is the same as the carrying value, was estimated using Level 2 inputs based on quoted prices for those or similar instruments. The fair value of the term loan was determined using applicable interest rates as of September 30, 2013 and December 31, 2012 and approximate the carrying value of such debt.
	(j)	Seasonality
	A significant portion of our revenues are generated from our cruise ship spa operations. Certain cruise lines, and, as a result, Steiner Leisure, have experienced varying degrees of seasonality as the demand for cruises is stronger in the Northern Hemisphere during the summer months and during holidays. Accordingly, generally the third quarter and holiday periods result in the highest revenue yields for us. Our product sales are strongest in the third and fourth quarters as a result of the December holiday shopping period.

Note_4_Commitments_and_Conting

Note 4 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	(4) COMMITMENTS AND CONTINGENCIES:
	(a)	Legal Proceedings
	From time to time, in the ordinary course of business, we are a party to various claims and legal proceedings. There have been no material changes with respect to legal proceedings previously reported in our annual report on Form 10-K for the year ended December 31, 2012, except as follows:
	As previously reported, in April 2011, a complaint was filed in California Superior Court, Los Angeles Central Division, against Bliss World LLC and related entities (Yvette Ferrari v. Bliss World LLC, et al), seeking damages on behalf of an employee of Bliss claiming violations of various California requirements relating to the payment of wages. The action was presented as a class action. In July 2013, the parties to this action settled the matter for an amount that was not material to the Company's financial condition, results of operations or cash flows.

Note_5_LongTerm_Debt

Note 5 - Long-Term Debt	9 Months Ended
	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Long-term Debt [Text Block]	'
	(5) LONG-TERM DEBT:
	On June 21, 2013, we entered into an amendment to our credit facility. As a result, among other things, our restrictive payment limits were increased, certain of our financial covenants were modified, we received improved pricing on our interest rate and the maturity date of the term loan was extended from November 1, 2016 to June 21, 2018. In connection with entering into the amendment, we incurred $0.4 million of lender and third-party costs.

Note_6_Shareholders_Equity

Note 6 - Shareholders' Equity	9 Months Ended
	Sep. 30, 2013
Disclosure Text Block Supplement [Abstract]	'
Shareholders' Equity and Share-based Payments [Text Block]	'
	(6) SHAREHOLDERS' EQUITY:
	On February 27, 2013, the Board of Directors (the "Board") of Steiner Leisure approved a new share repurchase plan under which up to $100.0 million of Steiner Leisure common shares can be purchased. In connection with the new repurchase authorization, the repurchase plan approved by the Board in February 2008 was terminated. During the nine months ended September 30, 2013 and 2012, respectively, we purchased approximately 61,000 and 723,000 shares, with a value of approximately $2.9 million and $33.2 million, respectively. Of those shares purchased, 12,000 and 21,000 shares for the nine months ended September 30, 2013 and 2012, respectively, were surrendered by our employees in connection with the vesting of restricted share units and used by us to satisfy payment of our minimum federal income tax withholding obligations in connection with these vestings. These share purchases were outside of our repurchase plan.

Note_7_Changes_in_Accumulated_

Note 7 - Changes in Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Comprehensive Income (Loss) Note [Text Block]	'
	(7) CHANGES IN ACCUMULATED OTHER COMPREHENSIVE LOSS:
	The following table presents the changes in accumulated other comprehensive loss by component for the nine months ended September 30, 2013 (in thousands):
		Foreign
		Currency
		Translation
		Adjustments
	Accumulated comprehensive loss at beginning of the year	$	(1,946	)
	Other comprehensive loss before reclassifications		698
	Amounts reclassified from accumulated other comprehensive loss		-
	Net current-period other comprehensive loss		698
	Ending balance	$	(1,248	)
	All amounts are after tax. Amounts in parenthesis indicate debits.

Note_8_Segment_Information

Note 8 - Segment Information	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	(8) SEGMENT INFORMATION:
	Our Maritime and Land-Based Spas operating segments are aggregated into a reportable segment based upon similar economic characteristics, products, services, customers and delivery methods. Additionally, the operating segments represent components of the Company for which separate financial information is available that is utilized on a regular basis by the chief executive officer in determining how to allocate the Company's resources and evaluate performance.
	We operate in four reportable segments: (1) Spa Operations, which sells spa services and beauty products onboard cruise ships, on land at hotels and at day spas; (2) Products, which sells a variety of high quality beauty products to third parties through channels other than those above; (3) Schools, which offers programs in massage therapy and skin care; and (4) Laser Hair Removal, which sells laser hair removal services and certain of our products. Amounts included in "Other" include various corporate items such as unallocated overhead and intercompany transactions.
	Information about our segments is as follows (in thousands):
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
	Revenues:
	Spa Operations	$	126,489		$	129,041		$	378,157		$	382,914
	Products		46,349			39,962			133,938			110,927
	Schools		20,204			18,935			59,384			59,614
	Laser Hair Removal		31,564			23,368			96,323			66,397
	Other		(9,775	)		(6,918	)		(33,304	)		(19,450	)
	Total	$	214,831		$	204,388		$	634,498		$	600,402
	Income (loss) from Operations:
	Spa Operations	$	11,428		$	9,497		$	32,507		$	31,238
	Products		6,254			3,733			14,094			8,780
	Schools		763			388			2,541			3,447
	Laser Hair Removal		(4,274	)		829			233			6,452
	Other		86			1,342			(4,405	)		611
	Total	$	14,257		$	15,789		$	44,970		$	50,528
		September 30,			December 31,
		2013			2012
	Identifiable Assets:
	Spa Operations	$	214,014		$	210,757
	Products		200,378			178,108
	Schools		124,753			131,355
	Laser Hair Removal		303,590			286,170
	Other		(70,545	)		(58,808	)
	Total	$	772,190		$	747,582
	Included in Spa Operations, Products, Laser Hair Removal and Schools is goodwill of $51.0 million, $23.7 million, $195.1 million and $58.4 million, respectively, as of September 30, 2013 and December 31, 2012.
	Products segment revenues excluding intercompany transactions was $35.8 million and $30.9 million for the three months ended September 30, 2013 and 2012, respectively, and $99.3 million and $89.8 million for the nine months ended September 30, 2013 and 2012, respectively.

Note_9_Geographic_Information

Note 9 - Geographic Information	9 Months Ended
	Sep. 30, 2013
Segment Reporting, Disclosure of Other Information about Entity's Reportable Segments [Abstract]	'
Entity-Wide Disclosure on Geographic Areas, Basis for Attributing Revenue to Countries	'
	(9) GEOGRAPHIC INFORMATION:
	Set forth below is information relating to countries in which we have material operations. We are not able to identify the country of origin for the customers to which revenues from our cruise ship operations relate. Geographic information is as follows (in thousands):
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
	Revenues:
	United States	$	84,800	$	72,661	$	255,830	$	220,628
	United Kingdom		19,493		17,667		52,267		48,570
	Not connected to a country		103,151		106,134		303,687		305,295
	Other		7,387		7,926		22,714		25,909
	Total	$	214,831	$	204,388	$	634,498	$	600,402
		September 30,		December 31,
		2013		2012
	Property and Equipment, net:
	United States	$	82,139	$	75,156
	United Kingdom		5,816		6,568
	Not connected to a country		2,577		1,505
	Other		16,021		17,316
	Total	$	106,553	$	100,545

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Consolidation, Policy [Policy Text Block]	'
	Principles of Consolidation and Basis of Presentation
	We hold variable interests in physician-owned entities that provide medical services to the Centers' guests. These entities were set up for regulatory compliance purposes. We bear the benefits and risks of loss from operating those entities through contractual agreements. Our condensed consolidated financial statements include the operating results of those entities.
Inventory, Policy [Policy Text Block]	'
	Inventories, consisting principally of beauty products, are stated at the lower of cost (first-in, first-out) or market. Manufactured finished goods include the cost of raw material, labor and overhead. Inventories consist of the following (in thousands)
Revenue Recognition, Policy [Policy Text Block]	'
	We recognize Centers' sales in relation to laser hair removal treatment packages sold at Company-owned and at physician-owned clinic locations. The packages provide for five initial treatments which occur at up to ten-week intervals and generally allow for up to four additional treatments, as necessary, to obtain the desired results. Centers' sales service revenue is recognized evenly over the average number of treatments provided, and is included in Services Revenues in our consolidated statements of income. Remaining revenue, net of related financing fees, relating to unperformed services is included in deferred revenue in our consolidated balance sheets. During the three and nine months ended September 30, 2013, some of our treatment packages included certain of our products. Treatment packages that are bundled with our products are considered multiple deliverable arrangements and, hence, require us to allocate revenue between services and products using either vendor specific objective evidence, third party evidence of selling price, or the best estimate of selling price. Because both our treatments and products are offered for sale separately, we allocate consideration received for treatment packages based upon their relative stand-alone selling prices. Revenues for the treatment component are deferred and recognized as discussed above. Revenues for the products are recognized when they are delivered. All costs directly related to the operation of both Company-owned and physician-owned center locations, such  as rent of the facilities, maintenance costs of our equipment, depreciation expense related to leaseholds and equipment, payroll costs of sales personnel and service providers and advertising costs are included in Cost of Services and certain of these costs are included in Cost of Products to the extent they relate to the sale of products in our condensed consolidated statements of income. All corporate related payroll and other corporate related expenses are included in Salary and Payroll and Administrative expenses in our condensed consolidated statements of income.
	We also receive royalties from Ideal Image franchisees. These royalties from franchised Ideal Image Center operations are recognized in the period earned and are recorded in Services Revenues in our condensed consolidated statements of income. There are no related direct costs associated with these royalties.
Income Tax, Policy [Policy Text Block]	'
	A valuation allowance is provided on deferred tax assets if it is determined that it is more likely than not that the deferred tax asset will not be realized. The majority of our income is generated outside of the United States. We believe a large percentage of our shipboard services income is foreign-source income, not effectively connected to a business we conduct in the United States and, therefore, not subject to United States income taxation
Foreign Currency Transactions and Translations Policy [Policy Text Block]	'
	For currency exchange rate purposes, assets and liabilities of our foreign subsidiaries are translated at the rate of exchange in effect at the balance sheet date. Equity and other items are translated at historical rates and income and expenses are translated at the average rates of exchange prevailing during the year. The related translation adjustments are reflected in the Accumulated Other Comprehensive Loss caption of our Condensed Consolidated Balance Sheets. Foreign currency gains and losses resulting from transactions, including intercompany transactions, are included in the results of operations. The transaction gains (losses) included in the Administrative expenses caption of our Condensed Consolidated Statements of Income were approximately $1.1 million and $0.7 million for the three months ended September 30, 2013 and 2012, respectively, and approximately ($0.4 million) and $0.4 million for the nine months ended September 30, 2013 and 2012, respectively. The transaction gains (losses) in the Cost of Products caption of our Condensed Consolidated Statements of Income were approximately ($1.1 million) and ($0.5 million) for the three months ended September 30, 2013 and 2012, respectively, and approximately ($0.3 million) and ($1.1 million) for the nine months ended September 30, 2013 and 2012, respectively
Earnings Per Share, Policy [Policy Text Block]	'
	Basic earnings per share is computed by dividing the net income available to common shareholders by the weighted average number of outstanding common shares. The calculation of diluted earnings per share is similar to basic earnings per share except that the denominator includes dilutive common share equivalents such as share options and restricted share units. Reconciliation between basic and diluted earnings per share is as follows (in thousands, except per share data):
			Three Months Ended				Nine Months Ended
			September 30,				September 30,
			2013		2012		2013		2012
	Net income		$	11,452	$	12,626	$	36,484	$	41,267
	Weighted average shares outstanding used in calculating basic earnings per share			14,661		14,698		14,648		14,982
	Dilutive common share equivalents			251		203		178		201
	Weighted average common and common share equivalents used in calculating diluted earnings per share			14,912		14,901		14,826		15,183
	Income per common share:
	Basic		$	0.78	$	0.86	$	2.49	$	2.75
	Diluted		$	0.77	$	0.85	$	2.46	$	2.72
	Options and restricted share units outstanding which are not included in the calculation of diluted earnings per share because their impact is anti-dilutive			-		21		3		7
	The Company issued approximately 7,000 of its common shares upon the exercise of share options during the three months ended September 30, 2013 and issued approximately 30,000 and 16,000 of its common shares upon exercise of share options during the nine months ended September 30, 2013 and 2012, respectively
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
	The Company granted approximately 30,000 and 11,000 restricted share units during the nine months ended September 30, 2013 and 2012, respectively
New Accounting Pronouncements, Policy [Policy Text Block]	'
	In January 2013, we adopted authoritative guidance issued in 2012 regarding the periodic impairment testing of indefinite-lived intangible assets.  The new guidance allows an entity to assess qualitative factors to determine if it is more-likely-than-not that indefinite-lived intangible assets might be impaired and, based on this assessment, to determine whether it is necessary to perform the quantitative impairment tests.  The adoption of this guidance did not have an impact on our consolidated financial statements.
	In March 2013, we adopted authoritative guidance regarding the presentation of amounts reclassified from accumulated other comprehensive income (loss) to net income.  The new guidance requires an entity to present, either in a single note or parenthetically on the face of the financial statements, the effect of significant amounts reclassified from each component of accumulated other comprehensive income (loss) based on its source (e.g., the release due to cash flow hedges from interest rate contracts) and the income statement line items affected by the reclassification (e.g., interest income or interest expense).  We elected to present this information in a single note. See Note 7. Changes in Accumulated Other Comprehensive Loss for our disclosures required under this guidance.
	In March 2013, amended guidance was issued regarding the release of cumulative translation adjustments into net income.  The new guidance provides clarification of when to release the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets within a foreign entity.  This guidance will be effective for our interim and annual reporting periods beginning after December 15, 2013.  The adoption of this newly issued guidance is not expected to have a material impact on our consolidated financial statements, but will have an impact on the accounting for future sales of investments or changes in control of foreign entities.
Fair Value of Financial Instruments, Policy [Policy Text Block]	'
	US GAAP defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. Additionally, the inputs used to measure fair value are prioritized based on a three-level hierarchy.  The three levels of inputs used to measure fair value are as follows:
		●	Level 1 - Quoted prices in active markets for identical assets and liabilities.
		●	Level 2 - Observable inputs other than quoted prices included in Level 1. This includes dealer and broker quotations, bid prices, quoted prices for similar assets and liabilities in active markets, or other inputs that are observable or can be corroborated by observable market data.
		●	Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes discounted cash flow methodologies and similar techniques that use significant unobservable inputs.
	In accordance with US GAAP, certain assets and liabilities are required to be recorded at fair value on a recurring basis and nonrecurring basis. We have no assets or liabilities that are adjusted to fair value on a recurring basis. We did not have any assets or liabilities measured at fair value on a nonrecurring basis during the nine months ended September 30, 2013, or 2012.
	Cash and cash equivalents is reflected in the accompanying Condensed Consolidated Financial Statements at cost, which approximated fair value estimated using Level 1 inputs as they are maintained with high-quality financial institutions and having original maturities of three months or less. The fair value of our term loan, which is the same as the carrying value, was estimated using Level 2 inputs based on quoted prices for those or similar instruments. The fair value of the term loan was determined using applicable interest rates as of September 30, 2013 and December 31, 2012 and approximate the carrying value of such debt.
Seasonality, Policy [Policy Text Block]	'
	A significant portion of our revenues are generated from our cruise ship spa operations. Certain cruise lines, and, as a result, Steiner Leisure, have experienced varying degrees of seasonality as the demand for cruises is stronger in the Northern Hemisphere during the summer months and during holidays. Accordingly, generally the third quarter and holiday periods result in the highest revenue yields for us. Our product sales are strongest in the third and fourth quarters as a result of the December holiday shopping period.

Note_3_Summary_of_Significant_1

Note 3 - Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Schedule of Inventory, Current [Table Text Block]	'
		September 30,		December 31,
		2013		2012
	Finished goods	$	57,192	$	46,711
	Raw materials		6,383		4,582
		$	63,575	$	51,293
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
	Net income	$	11,452	$	12,626	$	36,484	$	41,267
	Weighted average shares outstanding used in calculating basic earnings per share		14,661		14,698		14,648		14,982
	Dilutive common share equivalents		251		203		178		201
	Weighted average common and common share equivalents used in calculating diluted earnings per share		14,912		14,901		14,826		15,183
	Income per common share:
	Basic	$	0.78	$	0.86	$	2.49	$	2.75
	Diluted	$	0.77	$	0.85	$	2.46	$	2.72
	Options and restricted share units outstanding which are not included in the calculation of diluted earnings per share because their impact is anti-dilutive		-		21		3		7

Note_7_Changes_in_Accumulated_1

Note 7 - Changes in Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	'
		Foreign
		Currency
		Translation
		Adjustments
	Accumulated comprehensive loss at beginning of the year	$	(1,946	)
	Other comprehensive loss before reclassifications		698
	Amounts reclassified from accumulated other comprehensive loss		-
	Net current-period other comprehensive loss		698
	Ending balance	$	(1,248	)

Note_8_Segment_Information_Tab

Note 8 - Segment Information (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
	Revenues:
	Spa Operations	$	126,489		$	129,041		$	378,157		$	382,914
	Products		46,349			39,962			133,938			110,927
	Schools		20,204			18,935			59,384			59,614
	Laser Hair Removal		31,564			23,368			96,323			66,397
	Other		(9,775	)		(6,918	)		(33,304	)		(19,450	)
	Total	$	214,831		$	204,388		$	634,498		$	600,402
	Income (loss) from Operations:
	Spa Operations	$	11,428		$	9,497		$	32,507		$	31,238
	Products		6,254			3,733			14,094			8,780
	Schools		763			388			2,541			3,447
	Laser Hair Removal		(4,274	)		829			233			6,452
	Other		86			1,342			(4,405	)		611
	Total	$	14,257		$	15,789		$	44,970		$	50,528
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	'
		September 30,			December 31,
		2013			2012
	Identifiable Assets:
	Spa Operations	$	214,014		$	210,757
	Products		200,378			178,108
	Schools		124,753			131,355
	Laser Hair Removal		303,590			286,170
	Other		(70,545	)		(58,808	)
	Total	$	772,190		$	747,582

Note_9_Geographic_Information_

Note 9 - Geographic Information (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Reporting, Disclosure of Other Information about Entity's Reportable Segments [Abstract]	'
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	'
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
	Revenues:
	United States	$	84,800	$	72,661	$	255,830	$	220,628
	United Kingdom		19,493		17,667		52,267		48,570
	Not connected to a country		103,151		106,134		303,687		305,295
	Other		7,387		7,926		22,714		25,909
	Total	$	214,831	$	204,388	$	634,498	$	600,402
Schedule of Property and Equipment from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	'
		September 30,		December 31,
		2013		2012
	Property and Equipment, net:
	United States	$	82,139	$	75,156
	United Kingdom		5,816		6,568
	Not connected to a country		2,577		1,505
	Other		16,021		17,316
	Total	$	106,553	$	100,545

Note_2_Organization_Details

Note 2 - Organization (Details)	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Number of Post-Secondary Schools	12
Number of Campuses	31

Note_3_Summary_of_Significant_2

Note 3 - Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Note 3 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares)	7,000	'	30,000	16,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)	'	'	30,000	11,000
Administrative Expenses [Member]	'	'	'	'
Note 3 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'	'	'
Foreign Currency Transaction Gain (Loss), before Tax (in Dollars)	$1.10	$0.70	($0.40)	$0.40
Cost of Products [Member]	'	'	'	'
Note 3 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'	'	'
Foreign Currency Transaction Gain (Loss), before Tax (in Dollars)	($1.10)	($0.50)	($0.30)	($1.10)

Note_3_Summary_of_Significant_3

Note 3 - Summary of Significant Accounting Policies (Details) - Inventories (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventories [Abstract]	'	'
Finished goods	$57,192	$46,711
Raw materials	6,383	4,582
	$63,575	$51,293

Note_3_Summary_of_Significant_4

Note 3 - Summary of Significant Accounting Policies (Details) - Sumary of Earnings Per Share, Basic and Diluted (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Sumary of Earnings Per Share, Basic and Diluted [Abstract]	'	'	'	'
Net income (in Dollars)	$11,452	$12,626	$36,484	$41,267
Weighted average shares outstanding used in calculating basic earnings per share	14,661	14,698	14,648	14,982
Dilutive common share equivalents	251	203	178	201
Weighted average common and common share equivalents used in calculating diluted earnings per share	14,912	14,901	14,826	15,183
Income per common share:	'	'	'	'
Basic (in Dollars per share)	$0.78	$0.86	$2.49	$2.75
Diluted (in Dollars per share)	$0.77	$0.85	$2.46	$2.72
Options and restricted share units outstanding which are not included in the calculation of diluted earnings per share because their impact is anti-dilutive	'	21	3	7

Note_5_LongTerm_Debt_Details

Note 5 - Long-Term Debt (Details) (USD $)	1 Months Ended
In Millions, unless otherwise specified	Jun. 21, 2013
Disclosure Text Block [Abstract]	'
Line of Credit Facility, Collateral Fees, Amount	$0.40

Note_6_Shareholders_Equity_Det

Note 6 - Shareholders' Equity (Details) (USD $)	1 Months Ended	9 Months Ended
In Millions, except Share data, unless otherwise specified	Feb. 27, 2013	Sep. 30, 2013	Sep. 30, 2012
Disclosure Text Block Supplement [Abstract]	'	'	'
Stock Repurchase Program, Authorized Amount (in Dollars)	$100	'	'
Treasury Stock, Shares, Acquired	'	61,000	723,000
Treasury Stock, Value, Acquired, Cost Method (in Dollars)	'	$2.90	$33.20
Shares Paid for Tax Withholding for Share Based Compensation	'	12,000	21,000

Note_7_Changes_in_Accumulated_2

Note 7 - Changes in Accumulated Other Comprehensive Loss (Details) - Changes in accumulated other comprehensive loss (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013
Changes in accumulated other comprehensive loss [Abstract]	'
Accumulated comprehensive loss at beginning of the year	($1,946)
Net current-period other comprehensive loss	698
Ending balance	-1,248
Other comprehensive loss before reclassifications	$698

Note_8_Segment_Information_Det

Note 8 - Segment Information (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Note 8 - Segment Information (Details) [Line Items]	'	'	'	'	'
Number of Reportable Segments	'	'	4	'	'
Goodwill	$328,231	'	$328,231	'	$328,231
Revenues	214,831	204,388	634,498	600,402	'
Spa Operations [Member]	'	'	'	'	'
Note 8 - Segment Information (Details) [Line Items]	'	'	'	'	'
Goodwill	51,000	'	51,000	'	51,000
Revenues	126,489	129,041	378,157	382,914	'
Products [Member]	'	'	'	'	'
Note 8 - Segment Information (Details) [Line Items]	'	'	'	'	'
Goodwill	23,700	'	23,700	'	23,700
Revenues	46,349	39,962	133,938	110,927	'
Laser Hair Removal [Member]	'	'	'	'	'
Note 8 - Segment Information (Details) [Line Items]	'	'	'	'	'
Goodwill	195,100	'	195,100	'	195,100
Revenues	31,564	23,368	96,323	66,397	'
Schools [Member]	'	'	'	'	'
Note 8 - Segment Information (Details) [Line Items]	'	'	'	'	'
Goodwill	58,400	'	58,400	'	58,400
Revenues	20,204	18,935	59,384	59,614	'
Products Segment Excluding Intercompany Transactions [Member]	'	'	'	'	'
Note 8 - Segment Information (Details) [Line Items]	'	'	'	'	'
Revenues	$35,800	$30,900	$99,300	$89,800	'

Note_8_Segment_Information_Det1

Note 8 - Segment Information (Details) - Information about our segments (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	$214,831	$204,388	$634,498	$600,402
Income	14,257	15,789	44,970	50,528
Spa Operations [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	126,489	129,041	378,157	382,914
Income	11,428	9,497	32,507	31,238
Products [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	46,349	39,962	133,938	110,927
Income	6,254	3,733	14,094	8,780
Schools [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	20,204	18,935	59,384	59,614
Income	763	388	2,541	3,447
Laser Hair Removal [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	31,564	23,368	96,323	66,397
Income	-4,274	829	233	6,452
Other Segment [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	-9,775	-6,918	-33,304	-19,450
Income	$86	$1,342	($4,405)	$611

Note_8_Segment_Information_Det2

Note 8 - Segment Information (Details) - Reconciliation of Assets (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Identifiable Assets:	'	'
Assets	$772,190	$747,582
Spa Operations [Member]	'	'
Identifiable Assets:	'	'
Assets	214,014	210,757
Products [Member]	'	'
Identifiable Assets:	'	'
Assets	200,378	178,108
Schools [Member]	'	'
Identifiable Assets:	'	'
Assets	124,753	131,355
Laser Hair Removal [Member]	'	'
Identifiable Assets:	'	'
Assets	303,590	286,170
Other Segment [Member]	'	'
Identifiable Assets:	'	'
Assets	($70,545)	($58,808)

Note_9_Geographic_Information_1

Note 9 - Geographic Information (Details) - Revenues by geographic area (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues:	'	'	'	'
Revenues	$214,831	$204,388	$634,498	$600,402
United States [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	84,800	72,661	255,830	220,628
United Kingdom [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	19,493	17,667	52,267	48,570
Not Connected to a Country [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	103,151	106,134	303,687	305,295
Other Countries [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	$7,387	$7,926	$22,714	$25,909

Note_9_Geographic_Information_2

Note 9 - Geographic Information (Details) - Property and Equipment by geographic area (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Property and Equipment, net:	'	'
Property and Equipment, net	$106,553	$100,545
United States [Member]	'	'
Property and Equipment, net:	'	'
Property and Equipment, net	82,139	75,156
United Kingdom [Member]	'	'
Property and Equipment, net:	'	'
Property and Equipment, net	5,816	6,568
Not Connected to a Country [Member]	'	'
Property and Equipment, net:	'	'
Property and Equipment, net	2,577	1,505
Other Countries [Member]	'	'
Property and Equipment, net:	'	'
Property and Equipment, net	$16,021	$17,316