Steiner Leisure (STNR) 10-Q 7 Nov 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 04, 2014
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	'	13,565,437
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-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
CURRENT ASSETS:	'	'
Cash and cash equivalents	$34,496	$75,252
Accounts receivable, net	56,608	53,105
Accounts receivable - students, net	24,859	15,665
Inventories	58,511	60,487
Prepaid expenses and other current assets	20,731	15,395
Total current assets	195,205	219,904
PROPERTY AND EQUIPMENT, net	110,317	114,724
GOODWILL	328,231	328,231
OTHER ASSETS:	'	'
Intangible assets, net	87,713	88,414
Deferred financing costs, net	2,670	3,317
Deferred customer acquisition costs	9,315	11,033
Other	17,515	10,690
Total other assets	117,213	113,454
Total assets	750,966	776,313
CURRENT LIABILITIES:	'	'
Accounts payable	19,169	23,613
Accrued expenses	43,434	52,999
Current portion of deferred rent	989	1,113
Current portion of deferred tuition revenue	26,788	20,037
Current portion of deferred revenue	91,269	99,266
Gift certificate liability	14,856	16,448
Income taxes payable	1,973	1,687
Total current liabilities	198,478	215,163
NON-CURRENT LIABILITIES:	'	'
Deferred income tax liabilities, net	41,622	39,012
Long-term debt	96,081	93,139
Long-term deferred rent	16,373	16,513
Long-term deferred tuition revenue	554	388
Long-term deferred revenue	10,141	11,029
Total non-current liabilities	164,771	160,081
Commitments and contingencies	'	'
SHAREHOLDERS' EQUITY:	'	'
Preferred shares, $.0l par value; 10,000 shares authorized, none Issued and outstanding	'	'
Common shares, $.0l par value; 100,000 shares authorized, 24,051 shares issued in 2014 and 23,982 shares issued in 2013	241	240
Additional paid-in capital	195,561	188,541
Accumulated other comprehensive loss	-1,075	-258
Retained earnings	559,745	531,995
Treasury shares, at cost, 10,478 shares in 2014 and 9,312 shares in 2013	-366,755	-319,449
Total shareholders' equity	387,717	401,069
Total liabilities and shareholders' equity	$750,966	$776,313

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parentheticals) (USD $)	Sep. 30, 2014	Dec. 31, 2013
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	10,000	10,000
Preferred shares, shares issued	0	0
Preferred shares, shares outstanding	0	0
Common shares, par value (in Dollars per share)	$0.01	$0.01
Common shares, shares authorized	100,000	100,000
Common shares, shares issued	24,051	23,982
Treasury shares, at cost, shares	10,478	9,312

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, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
REVENUES:	'	'	'	'
Services	$149,389	$148,323	$451,098	$444,635
Products	70,288	66,508	194,578	189,863
Total revenues	219,677	214,831	645,676	634,498
COST OF REVENUES:	'	'	'	'
Cost of services	126,452	126,732	378,546	367,939
Cost of products	44,561	43,783	128,851	126,467
Total cost of revenues	171,013	170,515	507,397	494,406
Gross profit	48,664	44,316	138,279	140,092
OPERATING EXPENSES:	'	'	'	'
Administrative	17,472	11,526	46,850	38,667
Salary and payroll taxes	16,419	18,533	56,762	56,455
Total operating expenses	33,891	30,059	103,612	95,122
Income from operations	14,773	14,257	34,667	44,970
OTHER INCOME (EXPENSE), NET:	'	'	'	'
Interest expense	-712	-899	-2,165	-3,455
Other income	202	132	671	435
Total other income (expense), net	-510	-767	-1,494	-3,020
Income before provision for income taxes	14,263	13,490	33,173	41,950
PROVISION FOR INCOME TAXES	2,157	2,038	5,423	5,466
Net income	$12,106	$11,452	$27,750	$36,484
INCOME PER SHARE:	'	'	'	'
Basic (in Dollars per share)	$0.88	$0.78	$1.94	$2.49
Diluted (in Dollars per share)	$0.87	$0.77	$1.93	$2.46

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Net income	$12,106	$11,452	$27,750	$36,484
Other comprehensive income, net of taxes:	'	'	'	'
Foreign currency translation adjustments	-1,416	1,993	-817	698
Total other comprehensive income, net of taxes	-1,416	1,993	-817	698
Comprehensive income	$10,690	$13,445	$26,933	$37,182

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income	$27,750	$36,484
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	18,259	16,159
Loss on impairment of leasehold improvements	'	803
Stock-based compensation	6,955	7,207
Provision for doubtful accounts	6,391	3,261
Deferred income tax provision	2,610	2,610
Changes in:	'	'
Accounts receivable and accounts receivable - students	-19,816	-11,824
Inventories	1,717	-12,126
Prepaid expenses and other current assets	-5,362	-2,508
Other assets	-5,106	-3,850
Accounts payable	-4,335	2,118
Accrued expenses	-9,170	860
Deferred tuition revenue	6,917	2,948
Deferred revenue	-8,885	15,022
Deferred rent	-264	2,480
Gift certificate liability	-1,578	-1,756
Net cash provided by operating activities	16,083	57,888
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Capital expenditures	-12,182	-21,634
Net cash used in investing activities	-12,182	-21,634
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Purchase of treasury shares	-47,306	-2,887
Proceeds from long-term debt	6,000	'
Payments of long-term debt	-3,058	-42,303
Payments of debt issuance costs	'	-352
Proceeds from share option exercises	63	1,025
Net cash used in financing activities	-44,301	-44,517
EFFECT OF EXCHANGE RATE CHANGES ON CASH	-356	232
NET DECREASE IN CASH AND CASH EQUIVALENTS	-40,756	-8,031
CASH AND CASH EQUIVALENTS, Beginning of period	75,252	75,028
CASH AND CASH EQUIVALENTS, End of period	34,496	66,997
Cash paid during the period for:	'	'
Interest	1,486	2,559
Income taxes	$2,460	$3,166

Note_1_Basis_of_Presentation_o

Note 1 - Basis of Presentation of Interim Condensed Consolidated Financial Statements	9 Months Ended
	Sep. 30, 2014
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 for each period 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. accounting principles generally accepted in the United States (“U.S. GAAP”) 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, 2014 and cash flows for the nine months ended September 30, 2014 are not necessarily indicative of the results of operations or cash flows that may be expected for the remainder of 2014. 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, 2013 (the "2013 Annual Report"). The December 31, 2013 Condensed Consolidated Balance Sheet included herein was extracted from the December 31, 2013 audited Consolidated Balance Sheet included in our 2013 Annual Report.
	The preparation of Consolidated Financial Statements in conformity with 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 receivables, accounts receivable-students, student notes receivable, and recovery of long-lived assets and goodwill and other intangible assets, the determination of deferred income taxes, including valuation allowances, the useful lives of definite-lived intangible assets and property and equipment, gift certificate breakage revenue, the assumptions related to the determination of share based compensation, and for Ideal Image Development, Inc. (“Ideal Image”) laser hair removal center (“Center”) sales 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, 2014
Disclosure Text Block [Abstract]	'
Nature of Operations [Text Block]	'
	(2)           ORGANIZATION:
	Steiner Leisure Limited is a worldwide provider and innovator in the fields of beauty, wellness and education. Steiner Leisure 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 (referenced collectively below as “hotels”), luxury Elemis® day spas, Bliss® premium urban day spas and at our Ideal Image 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 32 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, 2014
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 2013 Annual Report. There have been no significant changes in our significant accounting policies for the nine months ended September 30, 2014, unless otherwise described below.
	(a)   Principles of Consolidation and Basis of Presentation
	We hold variable interests in physician-owned entities that provide medical services to our Ideal Image Centers’ guests. These entities were set up for regulatory compliance purposes. We bear the benefits and risks of loss from operating these entities through contractual agreements. Our consolidated financial statements include the operating results of these entities. The assets and liabilities of these entities are not material to the consolidated balance sheets.
	(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,
			2014			2013
	Finished goods		$	54,011		$	54,403
	Raw materials			4,500			6,084
			$	58,511		$	60,487
	(c)   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.
	(d)   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 ($1.7 million) and $1.1 million for the three months ended September 30, 2014 and 2013, respectively, and approximately ($0.9 million) and ($0.4 million) for the nine months ended September 30, 2014 and 2013, respectively. The transaction gains (losses) in the Cost of Products caption of our Condensed Consolidated Statements of Income were approximately $0.9 million and, ($1.1 million), for the three months ended September 30, 2014 and 2013, respectively, and approximately $0.5 million and, ($0.3 million), for the nine months ended September 30, 2014 and 2013.
	(e)   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,
			2014			2013		2014		2013
	Net income		$	12,106		$	11,452	$	27,750	$	36,484
	Weighted average shares outstanding used in calculating basic earnings per share			13,771			14,661		14,299		14,648
	Dilutive common share equivalents			112			251		94		178
	Weighted average common and common share equivalents used in calculating diluted earnings per share			13,883			14,912		14,393		14,826
	Income per common share:
	Basic		$	0.88		$	0.78	$	1.94	$	2.49
	Diluted		$	0.87		$	0.77	$	1.93	$	2.46
	Options and restricted share units outstanding which are not included in the calculation of diluted earnings per share because their impact is anti-dilutive			123			--		78		3
	No share options were issued during the three months ended September 30, 2014. 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 3,000 and 30,000 of its common shares upon exercise of share options during the nine months ended September 30, 2014 and 2013, respectively.
	(f)   Stock-Based Compensation
	The Company granted approximately 12,000 and 30,000 restricted share units during the nine months ended September 30, 2014 and 2013, respectively. No other stock-based compensation was granted during the nine months ended September 30, 2014 and 2013.
	(g)   Recent Accounting Pronouncements
	In April 2014, amended guidance was issued changing the requirements for reporting discontinued operations and enhancing the disclosures in this area. The new guidance requires a disposal of a component of an entity or a group of components of an entity to be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity's operations and financial results. The guidance will be effective prospectively for our interim and annual reporting periods beginning after December 15, 2014. We elected to early adopt this guidance in the current quarter. The adoption of this guidance did not have an impact on our reporting and disclosures.
	In May 2014, amended guidance was issued to clarify the principles used to recognize revenue for all entities. The guidance is based on the principle that revenue should be recognized to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard also requires more detailed disclosures and provides additional guidance for transactions that were not comprehensively addressed in the prior accounting guidance. This guidance must be applied using one of two retrospective application methods and will be effective for our interim and annual reporting periods beginning after December 15, 2016. Early adoption is not permitted. We are currently evaluating the impact of the adoption of this newly issued guidance on our consolidated financial statements.
	In August 2014, guidance was issued requiring management to evaluate, at each annual and interim reporting period, whether there are conditions or events that raise substantial doubt about the entity's ability to continue as a going concern within one year after the date the financial statements are issued and provide related disclosures. This guidance will be effective for our annual reporting period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early adoption is permitted. The adoption of this newly issued guidance is not expected to have an impact on our consolidated financial statements.
	(h)   Fair Value Measurements
	U.S. 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.
	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, 2014, or 2013.
	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 and revolving loans were estimated using Level 2 inputs based on quoted prices for those or similar instruments. The fair value of the term and revolving loans was determined using applicable interest rates as of September 30, 2014 and December 31, 2013 and approximates the carrying value of such debt because the underlying instruments were at variable rates that are repriced frequently. It is not practicable to estimate the fair value of the student receivables, since observable market data is not readily available and no reasonable estimation methodology exists.
	(i)   Concentrations of Credit Risk
	A roll-forward of the allowance for doubtful accounts for student notes receivables for the nine months ended September 30, 2014 is as follows (in thousands):
	Balance at beginning of period		$	3,999
	Provision			2,543
	Write-offs			(2,875	)
	Balance at end of period		$	3,667
	As of September 30, 2014, the delinquency status of gross notes receivable was as follows (in thousands):
	Current		$	4,200
	30-Jan			575
	31-60			315
	61-90			686
	91+			237
			$	6,013
	The Company offers interest-free extended payment terms to eligible Ideal Image customers. As part of this program, the customer agrees to pay the receivable due under the customer’s contract in equal monthly installments for a period ranging between 12 and 18 months. Revenue related to such receivables is recognized in accordance with our revenue recognition policy. We have established an allowance for the doubtful accounts for all these receivables for which revenue has already been recognized. Any future adjustment to the estimate of collectability of these receivables is recorded as an adjustment to bad debt expense.
	Generally, a receivable balance is written off once it is determined to be uncollectible based on collection efforts. Set forth below is a roll-forward of the allowance for doubtful accounts for the nine months ended September 30, 2014 (in thousands):
	Balance at beginning of period		$	317
	Provision			1,416
	Write-offs			(116	)
	Balance at end of period		$	1,617
	(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, has 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. Historically, the revenues of Ideal Image were weakest during the third quarter and, if this trend continues, this could offset to some extent the strength of our shipboard operations during the summer months. 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, 2014
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 2013 Annual Report.
	(b)   Government Regulation - Schools
	We have obtained accreditation and state approvals for our Arlington, Texas campus and have obtained approval from the U.S. Department of Education (the “DOE”) for the campus to participate in the student financial programs authorized by Title IV of the Higher Education Act of 1965 (the “Title IV Programs”), which are administered by the DOE. In order to be eligible to participate in the Title IV Programs, the campus must, among other things, meet DOE requirements for being considered “legally authorized” in the State of Texas, as discussed in our 2013 Annual Report at “Regulation – Schools – State Authorization Agencies.” If the DOE determines that a state agency’s approval does not comply with DOE requirements, the DOE has established a process under which the effective date of the requirements will be extended through June 30, 2015 if the state provides an explanation of how an additional one-year extension will permit the state to finalize its procedures so that the approvals provided to institutions comply with state authorization requirements and requests such extension.
	The DOE has approved the Arlington campus to participate in the Title IV programs. The DOE had previously notified us on August 4, 2014 that it had denied the application for DOE approval of the Arlington campus to participate in the Title IV programs based on the DOE’s conclusion that documentation of the authorization from the Texas Department of State Health Services (“DSHS”) was insufficient to demonstrate compliance with DOE requirements and based on the documentation from DSHS not containing the required explanation or extension request as referenced above. We subsequently requested the DOE to reconsider its determination based in part on additional documentation that we provided. The DOE responded by granting an extension of the effective date of the state authorization rule requirements until June 30, 2015 and approving the Arlington campus to participate in the Title IV programs. If Texas does not change its law to clarify the authority of DSHS in a manner that complies with the state authorization rule by June 30, 2015, we could lose our authority to disburse Title IV funds to students enrolled at the Arlington campus and this would have a material adverse effect on our business, results of operations and financial condition.
	We also have two other campuses in Texas (Dallas and Houston) that the DOE previously approved for Title IV participation in 2011 and in 2012, respectively, that have approvals from DSHS, and that have applied, as required, to the DOE for recertification to continue to participate in the Title IV Programs. Those two campuses, together with the Arlington campus, represent 13% of the total student population of our schools. The DOE has not yet reviewed the recertification applications for these two campuses. If the DOE does not apply the extension to the two campuses, the DOE could refuse to recertify our Dallas and Houston campuses for continued Title IV participation, and could attempt to seek repayment of federal aid funds disbursed to students at these campuses notwithstanding its prior approval of these campuses, which would have a material adverse effect on our business, results of operations and financial condition. If the DOE approves our Dallas and Houston campuses, but Texas does not change its law to clarify the authority of DSHS in a manner that complies with the state authorization rule of the DOE by June 30, 2015, we could lose our authority to disburse Title IV funds to students enrolled at these campuses, which would have a material adverse effect on our business, results of operations and financial condition.

Note_5_Shareholders_Equity

Note 5 - Shareholders' Equity	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Shareholders' Equity and Share-based Payments [Text Block]	'
	(5)           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 prior repurchase plan, approved by the Board in February 2008, was terminated. During the nine months ended September 30, 2014 and 2013, respectively, we purchased approximately 1,165,000 and 61,000 shares, with a value of approximately $47.3 million and $2.9 million, respectively. Of those shares purchased, 23,000 and 12,000 shares for the nine months ended September 30, 2014 and 2013, 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_6_Changes_in_Accumulated_

Note 6 - Changes in Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Comprehensive Income (Loss) Note [Text Block]	'
	(6)           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, 2014 and 2013 (in thousands):
		Foreign Currency
		Translation Adjustments
		2014			2013
	Accumulated comprehensive loss at beginning of the year	$	(258	)	$	(1,946	)
	Other comprehensive income before reclassifications		(817	)		698
	Amounts reclassified from accumulated other comprehensive loss		--			--
	Net current-period other comprehensive gain (loss)		(817	)		698
	Ending balance	$	(1,075	)	$	(1,248	)
	All amounts are after tax. Amounts in parentheses indicate debits.

Note_7_Segment_Information

Note 7 - Segment Information	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	(7)           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 and other 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,
		2014			2013			2014			2013
	Revenues:
	Spa Operations	$	110,613		$	126,489		$	342,377		$	378,157
	Products		62,547			46,349			158,433			133,938
	Schools		19,906			20,204			58,620			59,384
	Laser Hair Removal		36,986			31,564			114,874			96,323
	Other		(10,375	)		(9,775	)		(28,628	)		(33,304	)
	Total	$	219,677		$	214,831		$	645,676		$	634,498
	Income (loss) from Operations:
	Spa Operations	$	10,158		$	11,428		$	28,433		$	32,507
	Products		7,692			6,254			13,887			14,094
	Schools		(44	)		763			(395	)		2,541
	Laser Hair Removal		(2,476	)		(4,274	)		(5,129	)		233
	Other		(557	)		86			(2,129	)		(4,405	)
	Total	$	14,773		$	14,257		$	34,667		$	44,970
		September 30,			December 31,
		2014			2013
	Identifiable Assets:
	Spa Operations	$	189,845		$	212,176
	Products		210,286			192,669
	Schools		119,839			129,517
	Laser Hair Removal		323,501			316,372
	Other		(92,505	)		(74,421	)
	Total	$	750,966		$	776,313
	Included in Spa Operations, Products, Schools and Laser Hair Removal is goodwill of $51.0 million, $23.7 million, $58.4 million and $195.1 million, respectively, as of September 30, 2014 and December 31, 2013.
	Products segment revenues excluding intercompany transactions was $41.8 million and $35.9 million for the three months ended September 30, 2014 and 2013, respectively, and $108.8 million and $99.3 million for the nine months ended September 30, 2014 and 2013, respectively.

Note_8_Geographic_Information

Note 8 - Geographic Information (Geographic Concentration Risk [Member])	9 Months Ended
	Sep. 30, 2014
Geographic Concentration Risk [Member]	'
Note 8 - Geographic Information [Line Items]	'
Concentration Risk Disclosure [Text Block]	'
	(8)           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,
		2014		2013		2014		2013
	Revenues:
	United States	$	91,902	$	84,800	$	272,562	$	255,830
	United Kingdom		21,704		19,493		57,690		52,267
	Not connected to a country		99,317		103,151		293,955		303,687
	Other		6,754		7,387		21,469		22,714
	Total	$	219,677	$	214,831	$	645,676	$	634,498
		September 30,		December 31,
		2014		2013
	Property and Equipment, net:
	United States	$	88,041	$	90,709
	United Kingdom		6,239		6,189
	Not connected to a country		2,167		2,431
	Other		13,870		15,395
	Total	$	110,317	$	114,724

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Consolidation, Policy [Policy Text Block]	'
	(a)   Principles of Consolidation and Basis of Presentation
	We hold variable interests in physician-owned entities that provide medical services to our Ideal Image Centers’ guests. These entities were set up for regulatory compliance purposes. We bear the benefits and risks of loss from operating these entities through contractual agreements. Our consolidated financial statements include the operating results of these entities. The assets and liabilities of these entities are not material to the consolidated balance sheets.
Inventory, Policy [Policy Text Block]	'
	(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,
			2014			2013
	Finished goods		$	54,011		$	54,403
	Raw materials			4,500			6,084
			$	58,511		$	60,487
Income Tax, Policy [Policy Text Block]	'
	(c)   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.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	'
	(d)   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 ($1.7 million) and $1.1 million for the three months ended September 30, 2014 and 2013, respectively, and approximately ($0.9 million) and ($0.4 million) for the nine months ended September 30, 2014 and 2013, respectively. The transaction gains (losses) in the Cost of Products caption of our Condensed Consolidated Statements of Income were approximately $0.9 million and, ($1.1 million), for the three months ended September 30, 2014 and 2013, respectively, and approximately $0.5 million and, ($0.3 million), for the nine months ended September 30, 2014 and 2013.
Earnings Per Share, Policy [Policy Text Block]	'
	(e)   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,
			2014			2013		2014		2013
	Net income		$	12,106		$	11,452	$	27,750	$	36,484
	Weighted average shares outstanding used in calculating basic earnings per share			13,771			14,661		14,299		14,648
	Dilutive common share equivalents			112			251		94		178
	Weighted average common and common share equivalents used in calculating diluted earnings per share			13,883			14,912		14,393		14,826
	Income per common share:
	Basic		$	0.88		$	0.78	$	1.94	$	2.49
	Diluted		$	0.87		$	0.77	$	1.93	$	2.46
	Options and restricted share units outstanding which are not included in the calculation of diluted earnings per share because their impact is anti-dilutive			123			--		78		3
	No share options were issued during the three months ended September 30, 2014. 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 3,000 and 30,000 of its common shares upon exercise of share options during the nine months ended September 30, 2014 and 2013, respectively.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
	(f)   Stock-Based Compensation
	The Company granted approximately 12,000 and 30,000 restricted share units during the nine months ended September 30, 2014 and 2013, respectively. No other stock-based compensation was granted during the nine months ended September 30, 2014 and 2013.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	(g)   Recent Accounting Pronouncements
	In April 2014, amended guidance was issued changing the requirements for reporting discontinued operations and enhancing the disclosures in this area. The new guidance requires a disposal of a component of an entity or a group of components of an entity to be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity's operations and financial results. The guidance will be effective prospectively for our interim and annual reporting periods beginning after December 15, 2014. We elected to early adopt this guidance in the current quarter. The adoption of this guidance did not have an impact on our reporting and disclosures.
	In May 2014, amended guidance was issued to clarify the principles used to recognize revenue for all entities. The guidance is based on the principle that revenue should be recognized to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard also requires more detailed disclosures and provides additional guidance for transactions that were not comprehensively addressed in the prior accounting guidance. This guidance must be applied using one of two retrospective application methods and will be effective for our interim and annual reporting periods beginning after December 15, 2016. Early adoption is not permitted. We are currently evaluating the impact of the adoption of this newly issued guidance on our consolidated financial statements.
	In August 2014, guidance was issued requiring management to evaluate, at each annual and interim reporting period, whether there are conditions or events that raise substantial doubt about the entity's ability to continue as a going concern within one year after the date the financial statements are issued and provide related disclosures. This guidance will be effective for our annual reporting period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early adoption is permitted. The adoption of this newly issued guidance is not expected to have an impact on our consolidated financial statements.
Fair Value of Financial Instruments, Policy [Policy Text Block]	'
	(h)   Fair Value Measurements
	U.S. 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.
	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, 2014, or 2013.
	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 and revolving loans were estimated using Level 2 inputs based on quoted prices for those or similar instruments. The fair value of the term and revolving loans was determined using applicable interest rates as of September 30, 2014 and December 31, 2013 and approximates the carrying value of such debt because the underlying instruments were at variable rates that are repriced frequently. It is not practicable to estimate the fair value of the student receivables, since observable market data is not readily available and no reasonable estimation methodology exists.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	'
	(i)   Concentrations of Credit Risk
	A roll-forward of the allowance for doubtful accounts for student notes receivables for the nine months ended September 30, 2014 is as follows (in thousands):
	Balance at beginning of period		$	3,999
	Provision			2,543
	Write-offs			(2,875	)
	Balance at end of period		$	3,667
	As of September 30, 2014, the delinquency status of gross notes receivable was as follows (in thousands):
	Current		$	4,200
	30-Jan			575
	31-60			315
	61-90			686
	91+			237
			$	6,013
	The Company offers interest-free extended payment terms to eligible Ideal Image customers. As part of this program, the customer agrees to pay the receivable due under the customer’s contract in equal monthly installments for a period ranging between 12 and 18 months. Revenue related to such receivables is recognized in accordance with our revenue recognition policy. We have established an allowance for the doubtful accounts for all these receivables for which revenue has already been recognized. Any future adjustment to the estimate of collectability of these receivables is recorded as an adjustment to bad debt expense.
	Generally, a receivable balance is written off once it is determined to be uncollectible based on collection efforts. Set forth below is a roll-forward of the allowance for doubtful accounts for the nine months ended September 30, 2014 (in thousands):
	Balance at beginning of period		$	317
	Provision			1,416
	Write-offs			(116	)
	Balance at end of period		$	1,617
Revenue Recognition, Sales of Services [Policy Text Block]	'
	(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, has 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. Historically, the revenues of Ideal Image were weakest during the third quarter and, if this trend continues, this could offset to some extent the strength of our shipboard operations during the summer months. 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, 2014
Accounting Policies [Abstract]	'
Schedule of Inventory, Current [Table Text Block]	'
		September 30,			December 31,
		2014			2013
	Finished goods	$	54,011		$	54,403
	Raw materials		4,500			6,084
		$	58,511		$	60,487
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
		Three Months Ended					Nine Months Ended
		September 30,					September 30,
		2014			2013		2014		2013
	Net income	$	12,106		$	11,452	$	27,750	$	36,484
	Weighted average shares outstanding used in calculating basic earnings per share		13,771			14,661		14,299		14,648
	Dilutive common share equivalents		112			251		94		178
	Weighted average common and common share equivalents used in calculating diluted earnings per share		13,883			14,912		14,393		14,826
	Income per common share:
	Basic	$	0.88		$	0.78	$	1.94	$	2.49
	Diluted	$	0.87		$	0.77	$	1.93	$	2.46
	Options and restricted share units outstanding which are not included in the calculation of diluted earnings per share because their impact is anti-dilutive		123			--		78		3
Schedule of Credit Losses for Financing Receivables, Current [Table Text Block]	'
	Balance at beginning of period	$	3,999
	Provision		2,543
	Write-offs		(2,875	)
	Balance at end of period	$	3,667
	Balance at beginning of period	$	317
	Provision		1,416
	Write-offs		(116	)
	Balance at end of period	$	1,617
Past Due Financing Receivables [Table Text Block]	'
	Current	$	4,200
	30-Jan		575
	31-60		315
	61-90		686
	91+		237
		$	6,013

Note_6_Changes_in_Accumulated_1

Note 6 - Changes in Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	'
		Foreign Currency
		Translation Adjustments
		2014			2013
	Accumulated comprehensive loss at beginning of the year	$	(258	)	$	(1,946	)
	Other comprehensive income before reclassifications		(817	)		698
	Amounts reclassified from accumulated other comprehensive loss		--			--
	Net current-period other comprehensive gain (loss)		(817	)		698
	Ending balance	$	(1,075	)	$	(1,248	)

Note_7_Segment_Information_Tab

Note 7 - Segment Information (Tables)	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2014			2013			2014			2013
	Revenues:
	Spa Operations	$	110,613		$	126,489		$	342,377		$	378,157
	Products		62,547			46,349			158,433			133,938
	Schools		19,906			20,204			58,620			59,384
	Laser Hair Removal		36,986			31,564			114,874			96,323
	Other		(10,375	)		(9,775	)		(28,628	)		(33,304	)
	Total	$	219,677		$	214,831		$	645,676		$	634,498
	Income (loss) from Operations:
	Spa Operations	$	10,158		$	11,428		$	28,433		$	32,507
	Products		7,692			6,254			13,887			14,094
	Schools		(44	)		763			(395	)		2,541
	Laser Hair Removal		(2,476	)		(4,274	)		(5,129	)		233
	Other		(557	)		86			(2,129	)		(4,405	)
	Total	$	14,773		$	14,257		$	34,667		$	44,970
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	'
		September 30,			December 31,
		2014			2013
	Identifiable Assets:
	Spa Operations	$	189,845		$	212,176
	Products		210,286			192,669
	Schools		119,839			129,517
	Laser Hair Removal		323,501			316,372
	Other		(92,505	)		(74,421	)
	Total	$	750,966		$	776,313

Note_8_Geographic_Information_

Note 8 - Geographic Information (Tables)	9 Months Ended
	Sep. 30, 2014
Risks and Uncertainties [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,
		2014		2013		2014		2013
	Revenues:
	United States	$	91,902	$	84,800	$	272,562	$	255,830
	United Kingdom		21,704		19,493		57,690		52,267
	Not connected to a country		99,317		103,151		293,955		303,687
	Other		6,754		7,387		21,469		22,714
	Total	$	219,677	$	214,831	$	645,676	$	634,498
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	'
		September 30,		December 31,
		2014		2013
	Property and Equipment, net:
	United States	$	88,041	$	90,709
	United Kingdom		6,239		6,189
	Not connected to a country		2,167		2,431
	Other		13,870		15,395
	Total	$	110,317	$	114,724

Note_2_Organization_Details

Note 2 - Organization (Details)	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Number of Post-Secondary Schools	12
Number of Campuses	32

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, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
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	3,000	30,000
Administrative Expenses [Member]	'	'	'	'
Note 3 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'	'	'
Foreign Currency Transaction Gain (Loss), before Tax	($1.70)	$1.10	($0.90)	($0.40)
Cost of Products [Member]	'	'	'	'
Note 3 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'	'	'
Foreign Currency Transaction Gain (Loss), before Tax	$0.90	($1.10)	$0.50	($0.30)
Restricted Stock Units (RSUs) [Member]	'	'	'	'
Note 3 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in Shares)	'	'	12,000	30,000

Note_3_Summary_of_Significant_3

Note 3 - Summary of Significant Accounting Policies (Details) - Inventories (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventories [Abstract]	'	'
Finished goods	$54,011	$54,403
Raw materials	4,500	6,084
	$58,511	$60,487

Note_3_Summary_of_Significant_4

Note 3 - Summary of Significant Accounting Policies (Details) - Basic and Diluted Earnings Per Share (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Basic and Diluted Earnings Per Share [Abstract]	'	'	'	'
Net income (in Dollars)	$12,106	$11,452	$27,750	$36,484
Weighted average shares outstanding used in calculating basic earnings per share	13,771	14,661	14,299	14,648
Dilutive common share equivalents	112	251	94	178
Weighted average common and common share equivalents used in calculating diluted earnings per share	13,883	14,912	14,393	14,826
Basic (in Dollars per share)	$0.88	$0.78	$1.94	$2.49
Diluted (in Dollars per share)	$0.87	$0.77	$1.93	$2.46
Options and restricted share units outstanding which are not included in the calculation of diluted earnings per share because their impact is anti-dilutive	123	'	78	3

Note_3_Summary_of_Significant_5

Note 3 - Summary of Significant Accounting Policies (Details) - Roll-Forward of Allowance for Doubtful Accounts (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Note 3 - Summary of Significant Accounting Policies (Details) - Roll-Forward of Allowance for Doubtful Accounts [Line Items]	'	'
Provision	$6,391	$3,261
Allowance For Doubtful Accounts, Student Notes Receivable [Member]	'	'
Note 3 - Summary of Significant Accounting Policies (Details) - Roll-Forward of Allowance for Doubtful Accounts [Line Items]	'	'
Balance at beginning of period	3,999	'
Provision	2,543	'
Write-offs	-2,875	'
Balance at end of period	3,667	'
Allowance For Doubtful Accounts, Student Accounts Receivable [Member]	'	'
Note 3 - Summary of Significant Accounting Policies (Details) - Roll-Forward of Allowance for Doubtful Accounts [Line Items]	'	'
Balance at beginning of period	317	'
Provision	1,416	'
Write-offs	-116	'
Balance at end of period	$1,617	'

Note_3_Summary_of_Significant_6

Note 3 - Summary of Significant Accounting Policies (Details) - Delinquency Status of Gross Notes Receivable (Student Notes Receivable [Member], USD $)	Sep. 30, 2014
In Thousands, unless otherwise specified
Student Notes Receivable [Member]	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'
	$4,200
	575
	315
	686
	237
	$6,013

Note_5_Shareholders_Equity_Det

Note 5 - Shareholders' Equity (Details) (USD $)	9 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Feb. 27, 2013
Disclosure Text Block Supplement [Abstract]	'	'	'
Stock Repurchase Program, Authorized Amount (in Dollars)	'	'	$100
Treasury Stock, Shares, Acquired	1,165,000	61,000	'
Treasury Stock, Value, Acquired, Cost Method (in Dollars)	$47.30	$2.90	'
Shares Paid for Tax Withholding for Share Based Compensation	23,000	12,000	'

Note_6_Changes_in_Accumulated_2

Note 6 - Changes in Accumulated Other Comprehensive Loss (Details) - Changes in Accumulated Other Comprehensive Loss by Component (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Changes in Accumulated Other Comprehensive Loss by Component [Abstract]	'	'
Accumulated comprehensive loss at beginning of the year	($258)	($1,946)
Other comprehensive income before reclassifications	-817	698
Amounts reclassified from accumulated other comprehensive loss	0	0
Net current-period other comprehensive gain (loss)	-817	698
Ending balance	($1,075)	($1,248)

Note_7_Segment_Information_Det

Note 7 - Segment Information (Details) (USD $)	3 Months Ended		6 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Jun. 30, 2014	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Note 7 - Segment Information (Details) [Line Items]	'	'	'	'	'	'
Number of Reportable Segments	'	'	4	'	'	'
Goodwill	$328,231	'	'	$328,231	'	$328,231
Revenues	219,677	214,831	'	645,676	634,498	'
External [Member] | Products [Member]	'	'	'	'	'	'
Note 7 - Segment Information (Details) [Line Items]	'	'	'	'	'	'
Revenues	41,800	35,900	'	108,800	99,300	'
Spa Operations [Member]	'	'	'	'	'	'
Note 7 - Segment Information (Details) [Line Items]	'	'	'	'	'	'
Goodwill	51,000	'	'	51,000	'	51,000
Revenues	110,613	126,489	'	342,377	378,157	'
Products [Member]	'	'	'	'	'	'
Note 7 - Segment Information (Details) [Line Items]	'	'	'	'	'	'
Goodwill	23,700	'	'	23,700	'	23,700
Revenues	62,547	46,349	'	158,433	133,938	'
Schools [Member]	'	'	'	'	'	'
Note 7 - Segment Information (Details) [Line Items]	'	'	'	'	'	'
Goodwill	58,400	'	'	58,400	'	58,400
Revenues	19,906	20,204	'	58,620	59,384	'
Laser Hair Removal [Member]	'	'	'	'	'	'
Note 7 - Segment Information (Details) [Line Items]	'	'	'	'	'	'
Goodwill	195,100	'	'	195,100	'	195,100
Revenues	$36,986	$31,564	'	$114,874	$96,323	'

Note_7_Segment_Information_Det1

Note 7 - Segment Information (Details) - Segment Reporting Information (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues:	'	'	'	'
Revenues	$219,677	$214,831	$645,676	$634,498
Income (loss) from Operations:	'	'	'	'
Income from operations	14,773	14,257	34,667	44,970
Spa Operations [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	110,613	126,489	342,377	378,157
Income (loss) from Operations:	'	'	'	'
Income from operations	10,158	11,428	28,433	32,507
Products [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	62,547	46,349	158,433	133,938
Income (loss) from Operations:	'	'	'	'
Income from operations	7,692	6,254	13,887	14,094
Schools [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	19,906	20,204	58,620	59,384
Income (loss) from Operations:	'	'	'	'
Income from operations	-44	763	-395	2,541
Laser Hair Removal [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	36,986	31,564	114,874	96,323
Income (loss) from Operations:	'	'	'	'
Income from operations	-2,476	-4,274	-5,129	233
Other Segments [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	-10,375	-9,775	-28,628	-33,304
Income (loss) from Operations:	'	'	'	'
Income from operations	($557)	$86	($2,129)	($4,405)

Note_7_Segment_Information_Det2

Note 7 - Segment Information (Details) - Reconciliation of Assets from Segment to Consolidated (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Identifiable Assets:	'	'
Identifiable assets	$750,966	$776,313
Spa Operations [Member]	'	'
Identifiable Assets:	'	'
Identifiable assets	189,845	212,176
Products [Member]	'	'
Identifiable Assets:	'	'
Identifiable assets	210,286	192,669
Schools [Member]	'	'
Identifiable Assets:	'	'
Identifiable assets	119,839	129,517
Laser Hair Removal [Member]	'	'
Identifiable Assets:	'	'
Identifiable assets	323,501	316,372
Other Segments [Member]	'	'
Identifiable Assets:	'	'
Identifiable assets	($92,505)	($74,421)

Note_8_Geographic_Information_1

Note 8 - Geographic Information (Details) - Revenues by Geographic Area (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues:	'	'	'	'
Revenues	$219,677	$214,831	$645,676	$634,498
United States [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	91,902	84,800	272,562	255,830
United Kingdom [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	21,704	19,493	57,690	52,267
Not Connected to a Country [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	99,317	103,151	293,955	303,687
Other Countries [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	$6,754	$7,387	$21,469	$22,714

Note_8_Geographic_Information_2

Note 8 - Geographic Information (Details) - Property and Equipment by Geographic Area (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property and Equipment, net:	'	'
Property and Equipment, net	$110,317	$114,724
United States [Member]	'	'
Property and Equipment, net:	'	'
Property and Equipment, net	88,041	90,709
United Kingdom [Member]	'	'
Property and Equipment, net:	'	'
Property and Equipment, net	6,239	6,189
Not Connected to a Country [Member]	'	'
Property and Equipment, net:	'	'
Property and Equipment, net	2,167	2,431
Other Countries [Member]	'	'
Property and Equipment, net:	'	'
Property and Equipment, net	$13,870	$15,395