Skechers U.S.A. (SKX) 10-K 1 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2016	Feb. 15, 2017	Jun. 30, 2016
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Trading Symbol	SKX
Entity Registrant Name	SKECHERS USA INC
Entity Central Index Key	1,065,837
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 4
Class A Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		133,771,430
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		24,545,188

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 718,536	$ 507,991
Trade accounts receivable, less allowances of $41,647 in 2016 and $24,260 in 2015	326,844	343,930
Other receivables	19,191	18,661
Total receivables	346,035	362,591
Inventories	700,515	620,247
Prepaid expenses and other current assets	62,680	57,363
Total current assets	1,827,766	1,548,192
Property, plant and equipment, net	494,473	435,907
Deferred tax assets	26,043	17,825
Other assets, net	45,388	37,954
Total non-current assets	565,904	491,686
TOTAL ASSETS	2,393,670	2,039,878
Current liabilities:
Current installments of long-term borrowings	1,783	15,653
Short-term borrowings	6,086	59
Accounts payable	520,437	473,983
Accrued expenses	93,424	87,318
Total current liabilities	621,730	577,013
Long-term borrowings, excluding current installments	67,159	68,942
Deferred tax liabilities	412	8,507
Other long-term liabilities	18,855	9,682
Total non-current liabilities	86,426	87,131
Total liabilities	708,156	664,144
Commitments and contingencies
Stockholders’ equity:
Preferred stock, $0.001 par value; 10,000 shares authorized; none issued and outstanding
Additional paid-in capital	419,038	386,156
Accumulated other comprehensive loss	(26,604)	(26,305)
Retained earnings	1,211,045	967,552
Skechers U.S.A., Inc. equity	1,603,633	1,327,556
Noncontrolling interests	81,881	48,178
Total stockholders' equity	1,685,514	1,375,734
TOTAL LIABILITIES AND EQUITY	2,393,670	2,039,878
Class A Common Stock [Member]
Stockholders’ equity:
Common Stock	130	127
Class B Convertible Common Stock [Member]
Stockholders’ equity:
Common Stock	$ 24	$ 26

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Trade accounts receivable, allowances	$ 41,647	$ 24,260
Preferred Stock, par value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Class A Common Stock [Member]
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	500,000,000	500,000,000
Common Stock, shares issued	130,386,000	127,324,000
Common Stock, shares outstanding	130,386,000	127,324,000
Class B Convertible Common Stock [Member]
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	75,000,000	75,000,000
Common Stock, shares issued	24,545,000	26,278,000
Common Stock, shares outstanding	24,545,000	26,278,000

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Net sales	$ 3,563,311	$ 3,147,323	$ 2,377,561
Cost of sales	1,928,715	1,723,315	1,305,656
Gross profit	1,634,596	1,424,008	1,071,905
Royalty income	13,885	11,745	9,107
Operating income	1,648,481	1,435,753	1,081,012
Operating expenses:
Selling	257,129	235,586	181,018
General and administrative	1,020,834	849,343	690,923
Operating expenses	1,277,963	1,084,929	871,941
Earnings from operations	370,518	350,824	209,071
Other income (expense):
Interest income	1,186	722	837
Interest expense	(6,270)	(10,728)	(12,466)
Other, net	(5,950)	(7,321)	(6,062)
Total other expense	(11,034)	(17,327)	(17,691)
Earnings before income tax expense	359,484	333,497	191,380
Income tax expense	74,125	72,450	39,184
Net earnings	285,359	261,047	152,196
Less: Net earnings attributable to non-controlling interests	41,866	29,135	13,385
Net earnings attributable to Skechers U.S.A., Inc.	$ 243,493	$ 231,912	$ 138,811
Net earnings per share attributable to Skechers U.S.A., Inc.:
Basic	$ 1.58	$ 1.52	$ 0.91
Diluted	$ 1.57	$ 1.50	$ 0.91
Weighted average shares used in calculating net earnings per share attributable to Skechers U.S.A, Inc.:
Basic	154,169	152,847	151,839
Diluted	155,084	154,200	153,079

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net earnings	$ 285,359	$ 261,047	$ 152,196
Other comprehensive income:
Loss on foreign currency translation adjustment	(4,698)	(13,167)	(7,954)
Comprehensive income	280,661	247,880	144,242
Less: Comprehensive income attributable to noncontrolling interests	37,467	26,196	12,807
Comprehensive income attributable to Skechers U.S.A., Inc.	$ 243,194	$ 221,684	$ 131,435

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Thousands	Total	Class A Common Stock [Member]	Class B Common Stock [Member]	Common Stock [Member]Class A Common Stock [Member]	Common Stock [Member]Class B Common Stock [Member]	ADDITIONAL PAID-IN CAPITAL [Member]	ACCUMULATED OTHER COMPREHENSIVE LOSS [Member]	RETAINED EARNINGS [Member]	SKECHERS U.S.A., INC. EQUITY [Member]	NON CONTROLLING INTERESTS [Member]
Beginning Balance at Dec. 31, 2013	$ 979,920			$ 120	$ 32	$ 342,042	$ (8,701)	$ 596,829	$ 930,322	$ 49,598
Beginning Balance, Shares at Dec. 31, 2013		119,064,000	32,610,000
Net earnings	152,196							138,811	138,811	13,385
Foreign currency translation adjustment	(7,954)						(7,376)		(7,376)	(578)
Contribution from noncontrolling interest of consolidated entity	503									503
Distribution to noncontrolling interest of consolidated entity	(4,050)									(4,050)
Stock compensation expense	8,684					8,684			8,684
Proceeds from issuance of common stock under the employee stock purchase plan	$ 3,363					3,363			3,363
Proceeds from issuance of common stock under the employee stock purchase plan, Shares	306,459	306,000
Shares issued under the Incentive Award Plan, Shares		292,000
Tax benefit of stock options exercised	$ 1,446					1,446			1,446
Conversion of Class B Common Stock into Class A Common Stock	(1)				(1)				(1)
Conversion of Class B Common Stock into Class A Common Stock, Shares		1,200,000	(1,200,000)
Ending Balance at Dec. 31, 2014	1,134,107			120	31	355,535	(16,077)	735,640	1,075,249	58,858
Ending Balance, Shares at Dec. 31, 2014		120,862,000	31,410,000
Net earnings	261,047							231,912	231,912	29,135
Foreign currency translation adjustment	(13,167)						(10,228)		(10,228)	(2,939)
Contribution from noncontrolling interest of consolidated entity	2,272									2,272
Distribution to noncontrolling interest of consolidated entity	(39,148)									(39,148)
Stock compensation expense	18,296					18,296			18,296
Proceeds from issuance of common stock under the employee stock purchase plan	$ 4,318			1		4,317			4,318
Proceeds from issuance of common stock under the employee stock purchase plan, Shares	223,892	224,000
Shares issued under the Incentive Award Plan				1		(1)
Shares issued under the Incentive Award Plan, Shares		1,106,000
Tax benefit of stock options exercised	$ 8,009					8,009			8,009
Conversion of Class B Common Stock into Class A Common Stock				5	(5)
Conversion of Class B Common Stock into Class A Common Stock, Shares		5,132,000	(5,132,000)
Ending Balance at Dec. 31, 2015	1,375,734			127	26	386,156	(26,305)	967,552	1,327,556	48,178
Ending Balance, Shares at Dec. 31, 2015		127,324,000	26,278,000
Net earnings	285,359							243,493	243,493	41,866
Foreign currency translation adjustment	(4,698)						(299)		(299)	(4,399)
Contribution from noncontrolling interest of consolidated entity	13,980									13,980
Distribution to noncontrolling interest of consolidated entity	(17,744)									(17,744)
Stock compensation expense	23,081					23,081			23,081
Proceeds from issuance of common stock under the employee stock purchase plan	$ 5,120					5,120			5,120
Proceeds from issuance of common stock under the employee stock purchase plan, Shares	220,844	221,000
Shares issued under the Incentive Award Plan				1		(1)
Shares issued under the Incentive Award Plan, Shares		1,108,000
Tax benefit of stock options exercised	$ 4,682					4,682			4,682
Conversion of Class B Common Stock into Class A Common Stock				2	(2)
Conversion of Class B Common Stock into Class A Common Stock, Shares		1,733,000	(1,733,000)
Ending Balance at Dec. 31, 2016	$ 1,685,514			$ 130	$ 24	$ 419,038	$ (26,604)	$ 1,211,045	$ 1,603,633	$ 81,881
Ending Balance, Shares at Dec. 31, 2016		130,386,000	24,545,000

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net earnings	$ 285,359	$ 261,047	$ 152,196
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization of property, plant and equipment	66,083	52,433	47,557
Amortization of other assets	13,099	1,214	1,948
Provision for bad debts and returns	30,820	7,520	14,153
Non-cash share-based compensation	23,081	18,296	8,684
Deferred income taxes	(11,936)	(4,844)	22,411
Loss on non-current assets	413	656	837
Net foreign currency adjustments	(3,949)
(Increase) decrease in assets:
Receivables	(10,350)	(100,032)	(70,695)
Inventories	(58,152)	(176,062)	(100,162)
Prepaid expenses and other current assets	(15,343)	(2,082)	(31,788)
Other assets	(5,056)	(6,423)	4,548
Increase in liabilities:
Accounts payable	38,247	130,075	98,686
Accrued expenses and other long-term liabilities	9,306	50,416	15,507
Net cash provided by operating activities	361,622	232,214	163,882
Cash flows from investing activities:
Capital expenditures	(119,471)	(118,144)	(56,905)
Intangible asset additions		(55)
Purchases of investments	(3,810)	(8,428)
Proceeds from sales of investments	170	144
Acquisition of South Korea distributor	(22,534)
Net cash used in investing activities	(145,645)	(126,483)	(56,905)
Cash flows from financing activities:
Net proceeds from the issuances of common stock through employee stock purchase plan	5,120	4,318	3,363
Payments on long-term debt	(15,653)	(32,656)	(12,028)
Proceeds from long-term debt		762
Proceeds (payments) on short-term borrowings	6,091	(1,733)	1,723
Excess tax benefits from share-based compensation	4,682	8,009	1,446
Contribution from non-controlling interests of consolidated entity	13,980	2,272	503
Distributions to non-controlling interests of consolidated entity	(17,744)	(39,148)	(4,050)
Net cash used in financing activities	(3,524)	(58,176)	(9,043)
Net increase in cash and cash equivalents	212,453	47,555	97,934
Effect of exchange rates on cash and cash equivalents	(1,908)	(6,249)	(3,260)
Cash and cash equivalents at beginning of the period	507,991	466,685	372,011
Cash and cash equivalents at end of the period	718,536	507,991	466,685
Cash paid during the period for:
Interest	5,724	9,891	10,822
Income taxes	$ 65,260	$ 63,479	$ 29,499

The Company and Summary Of Sign

The Company and Summary Of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
The Company and Summary Of Significant Accounting Policies	(1) THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a) The Company and Basis of Presentation Skechers U.S.A., Inc. and subsidiaries (the “Company”) designs, develops, markets and distributes footwear. The Company operates 413 domestic and 157 international retail stores and an e-commerce business as of December 31, 2016. The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and include the accounts of the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. On August 21, 2015, the Company’s Board of Directors approved a three-for-one stock split, effected in the form of a stock dividend, of both the Company’s Class A and Class B common stock. The stock split was made on October 16, 2015 to stockholders of record at the close of business on October 2, 2015. All share numbers and per-share amounts presented in the consolidated financial statements reflect the three-for-one stock split. (b) Use of Estimates The Company has made a number of estimates and assumptions relating to the reporting of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with accounting principles generally accepted in the United States. Significant areas requiring the use of estimates relate primarily to revenue recognition, allowance for bad debts, returns, sales allowances and customer chargebacks, inventory write-downs, valuation of intangibles and long-lived assets, litigation reserves and valuation of deferred income taxes. Actual results could differ materially from those estimates. (c) Revenue Recognition The Company recognizes revenue on wholesale sales when products are shipped and the customer takes title and assumes risk of loss, collection of the relevant receivable is reasonably assured, persuasive evidence of an arrangement exists and the sales price is fixed or determinable. This generally occurs at time of shipment. Related costs paid to third-party shipping companies are recorded as a cost of sales. Generally, wholesale customers do not have the right to return goods, however, the Company periodically decides to accept returns or provide customers with credits. Allowances for estimated returns, discounts, doubtful accounts and chargebacks are provided for when related revenue is recorded. The Company recognizes revenue from retail sales at the point of sale. Sales and value added taxes collected from retail customers are excluded from reported revenues. Royalty income is earned from licensing arrangements. Upon signing a new licensing agreement, the Company receives up-front fees, which are generally characterized as prepaid royalties. These fees are initially deferred and recognized as revenue as earned. The first calculated royalty payment is based on actual sales of the licensed product or, in some cases, minimum royalty payments. Typically, at each quarter-end, the Company receives correspondence from licensees indicating actual sales for the period, which is used to calculate and accrue the related royalties currently receivable based on the terms of the agreement. (d) Business Segment Information The Company’s operations and segments are organized along its distribution channels and consist of the following: domestic wholesale, international wholesale, and retail, which includes e-commerce sales. Information regarding these segments is summarized in Note 17 – Segment and Geographic Reporting. (e) Noncontrolling Interests The Company has equity interests in several joint ventures that were established either to exclusively distribute the Company’s products throughout Asia and the Middle East or to construct the Company’s domestic distribution facility. These joint ventures are variable interest entities (“VIE”)’s under Accounting Standards Codification (“ASC”) 810-10-15-14. The Company’s determination of the primary beneficiary of a VIE considers all relationships between the Company and the VIE, including management agreements, governance documents and other contractual arrangements. The Company has determined that it is the primary beneficiary for these VIE’s because the Company has both of the following characteristics: (a) the power to direct the activities of a VIE that most significantly impact the entity’s economic performance; and (b) the obligation to absorb losses of the entity that could potentially be significant to the variable interest entity, or the right to receive benefits from the entity that could potentially be significant to the variable interest entity. Accordingly, the Company includes the assets and liabilities and results of operations of these entities in its consolidated financial statements, even though the Company may not hold a majority equity interest. There have been no changes during 2016 in the accounting treatment or characterization of any previously identified VIE. The Company continues to reassess these relationships quarterly. The assets of these joint ventures are restricted in that they are not available for general business use outside the context of such joint ventures. The holders of the liabilities of each joint venture have no recourse to the Company. The Company does not have a variable interest in any unconsolidated VIEs. (f) Fair Value of Financial Instruments The carrying amount of the Company’s financial instruments, which principally include cash and cash equivalents, investments, accounts receivable, accounts payable and accrued expenses, approximate fair value due to the relatively short maturity of such instruments. The carrying amount of the Company’s long-term borrowings are considered Level 2 liabilities, which approximates fair value, based upon current rates and terms available to the Company for similar debt. As of August 12, 2015, the Company entered into an interest rate swap agreement concurrent with refinancing its domestic distribution center construction loan (see Note 6, Derivative Instruments). The fair value of the interest rate swap was determined using the market standard methodology of netting the discounted future fixed cash payments and the discounted expected variable cash receipts. The variable cash receipt was based on an expectation of future interest rates (forward curves) derived from observable market interest rate curves. To comply with U.S. GAAP, credit valuation adjustments were incorporated to appropriately reflect both the Company’s nonperformance risk and the respective counterparty’s nonperformance risk in the fair value measurements. The majority of the inputs used to value the interest rate swap were within Level 2 of the fair value hierarchy. As of December 31, 2016, the interest rate swap was a Level 2 derivative and was classified as other long-term liabilities in the Company’s consolidated balance sheets. (g) Cash and Cash Equivalents Cash and cash equivalents include deposits with initial terms of less than three months. For purposes of the consolidated statements of cash flows, the Company considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents. (h) Allowance for Bad Debts, Returns, Sales Allowances and Customer Chargebacks The Company provides a reserve, charged against revenue and its receivables, for estimated losses that may result from its customers’ inability to pay. To minimize the likelihood of uncollectability, customers’ credit-worthiness is reviewed and adjusted periodically in accordance with external credit reporting services, financial statements issued by the customer and the Company’s experience with the account. When a customer’s account becomes significantly past due, the Company generally places a hold on the account and discontinues further shipments to that customer, minimizing further risk of loss. The Company determines the amount of the reserve by analyzing known uncollectible accounts, aged receivables, economic conditions in the customers’ countries or industries, historical losses and its customers’ credit-worthiness. Amounts later determined and specifically identified to be uncollectible are charged against this reserve. The Company also reserves for potential disputed amounts or chargebacks from its customers. The Company’s chargeback reserve is based on a collectability percentage calculated using factors such as historical trends, current economic conditions, and nature of the chargeback receivables. The Company also reserves for potential sales returns and allowances based on historical trends. The likelihood of a material loss on an uncollectible account would be mainly dependent on deterioration in the overall economic conditions in a particular country or environment. Reserves are fully provided for all probable losses of this nature. For receivables that are not specifically identified as high-risk, the Company provides a reserve based upon its historical loss rate as a percentage of sales. (i) Inventories Inventories, principally finished goods, are stated at the lower of cost (based on the first-in, first-out method) or market (net realizable value). Cost includes shipping and handling fees and costs, which are subsequently expensed to cost of sales. The Company provides for estimated losses from obsolete or slow-moving inventories, and writes down the cost of inventory at the time such determinations are made. Reserves are estimated based on inventory on hand, historical sales activity, industry trends, the retail environment, and the expected net realizable value. The net realizable value is determined using estimated sales prices of similar inventory through off-price or discount store channels. (j) Property, Plant and Equipment Depreciation and amortization of property, plant and equipment is computed using the straight-line method, which based on the following estimated useful lives: Buildings 20 years Building improvements 10 years Furniture, fixtures and equipment 5 to 20 years Leasehold improvements Useful life or remaining lease term, whichever is shorter Property, plant and equipment subject to depreciation and amortization is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. The Company reviews both quantitative and qualitative factors to assess whether a triggering event occurred. The Company prepares a summary of store cash flows from its retail stores to assess potential impairment of the fixed assets and leasehold improvements. Stores with negative cash flows which have been open in excess of 24 months are then reviewed in detail to determine whether impairment exists. Recoverability of assets or asset group to be held and used is measured by a comparison of the carrying amount of an asset or asset group to the estimated undiscounted future cash flows expected to be generated by the asset or asset group. If the carrying amount of an asset or asset group exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset or asset group exceeds the fair value of the asset or asset group. The Company did not record impairment charges during the years ended December 31, 2016, 2015 or 2014. (k) Income Taxes The Company accounts for income taxes in accordance with ASC 740-10, which requires that the Company recognize deferred tax liabilities for taxable temporary differences and deferred tax assets for deductible temporary differences and operating loss carry-forwards using enacted tax rates in effect in the years the differences are expected to reverse. Deferred income tax benefit or expense is recognized as a result of changes in net deferred tax assets or deferred tax liabilities. A valuation allowance is recorded when it is more likely than not that some or all of any deferred tax assets will not be realized. (l) Foreign Currency Translation In accordance with ASC 830-30, (m) Comprehensive Income Comprehensive income is presented in the consolidated statements of comprehensive income. Comprehensive income consists of net earnings, foreign currency translation adjustments, and income attributable to non-controlling interests. (n) Advertising Costs Advertising costs are expensed in the period in which the advertisements are first run, or over the life of the endorsement contract. Advertising expense for the years ended December 31, 2016, 2015 and 2014 was approximately $213.1 million, $188.1 million and $141.7 million, respectively. Prepaid advertising costs were $9.8 million and $11.2 million at December 31, 2016 and 2015, respectively. Prepaid amounts outstanding at December 31, 2016 and 2015 represent the unamortized portion of endorsement contracts, advertising in trade publications and media productions created, but not run, as of December 31, 2016 and 2015, respectively. (o) Product Design and Development Costs The Company charges all product design and development costs to general and administrative expenses, when incurred. Product design and development costs aggregated approximately $13.6 million, $11.2 million, and $10.3 million during the years ended December 31, 2016, 2015 and 2014, respectively. (p) Warehouse and Distribution Costs The Company’s distribution network-related costs are included in general and administrative expenses and are not allocated to specific segments. The expenses related to its distribution network, including the functions of purchasing, receiving, inspecting, allocating, warehousing and packaging of its products totaled $187.3 million, $167.3 million and $134.8 million for 2016, 2015 and 2014, respectively. (q) Recent Accounting Pronouncements In October 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. ASU No. 2016-16, “ Accounting for Income Taxes: Intra-Entity Transfers of Assets Other Than Inventory In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments,” In June 2016, the FASB issued ASU No. 2016-13, “ Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In March 2016, the FASB issued ASU No. 2016-09, “Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” In February 2016, the FASB issued ASU No. 2016-02, “ Leases (Topic 842) In January 2016, the FASB issued ASU No. 2016-01, “ Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities” In July 2015, the FASB issued ASU No. 2015-11, “ Inventory (Topic 330): Simplifying the Measurement of Inventory In May 2014, the FASB issued ASU No. 2014-09 “ Revenue from Contracts with Customers Revenue from Contracts with Customers Revenue Recognition In August 2015, the FASB issued ASU 2015-14, which deferred the effective date of ASU 2014-09 to the first quarter of 2018. In March 2016, April 2016, May 2016, and December 2016, the FASB issued ASU 2016-08, ASU 2016-10, ASU 2016-12, and ASU 2016-20, respectively, as clarifications to ASU 2014-09. ASU 2016-08 clarifies how to identify the unit of accounting for the principal versus agent evaluation, how to apply the control principle to certain types of arrangements, such as service transactions, and reframed the indicators in the guidance to focus on evidence that an entity is acting as a principal rather than as an agent. ASU 2016-10 clarifies the existing guidance on identifying performance obligations and licensing implementation. ASU 2016-12 adds practical expedients related to the transition for contract modifications and further defines a completed contract, clarifies the objective of the collectability assessment and how revenue is recognized if collectability is not probable, and when non-cash considerations should be measured. ASU 2016-20 corrects or improves guidance in thirteen narrow focus aspects of the guidance. These ASU’s also require enhanced disclosures regarding the nature, amount, timing, and uncertainty of revenue and cash flows. The Company will adopt the new revenue standards in its first quarter of 2018. The Company has not selected a transition method. The Company is still completing the assessment of the impact of these ASUs on its consolidated financial statements

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2016
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	(2) PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment at December 31, 2016 and 2015 is summarized as follows (in thousands): 2016 2015 Land $ 83,163 $ 76,163 Buildings and improvements 207,665 200,607 Furniture, fixtures and equipment 297,540 248,684 Leasehold improvements 289,847 236,842 Total property, plant and equipment 878,215 762,296 Less accumulated depreciation and amortization 383,742 326,389 Property, plant and equipment, net $ 494,473 $ 435,907

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2016
Payables And Accruals [Abstract]
Accrued Expenses	(3) ACCRUED EXPENSES Accrued expenses at December 31, 2016 and 2015 are summarized as follows (in thousands): 2016 2015 Accrued inventory purchases $ 48,087 $ 53,607 Accrued payroll and taxes 45,337 33,711 Accrued expenses $ 93,424 $ 87,318

Line of Credit and Short-Term B

Line of Credit and Short-Term Borrowings	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Line of Credit and Short-Term Borrowings	(4) LINE OF CREDIT AND SHORT-TERM BORROWINGS On June 30, 2015, the Company entered into a $250.0 million loan and security agreement, subject to increase by up to $100.0 million, (the “Credit Agreement”), with the following lenders: Bank of America, N.A., MUFG Union Bank, N.A. and HSBC Bank USA, National Association. The Credit Agreement matures on June 30, 2020. The Credit Agreement replaces the credit agreement dated June 30, 2009, which expired on June 30, 2015. The Credit Agreement permits the Company and certain of its subsidiaries to borrow based on a percentage of eligible accounts receivable plus the sum of (a) the lesser of (i) a percentage of eligible inventory to be sold at wholesale and (ii) a percentage of net orderly liquidation value of eligible inventory to be sold at wholesale, plus (b) the lesser of (i) a percentage of the value of eligible inventory to be sold at retail and (ii) a percentage of net orderly liquidation value of eligible inventory to be sold at retail, plus (c) the lesser of (i) a percentage of the value of eligible in-transit inventory and (ii) a percentage of the net orderly liquidation value of eligible in-transit inventory. Borrowings bear interest at the Company’s election based on (a) LIBOR or (b) the greater of (i) the Prime Rate, (ii) the Federal Funds Rate plus 0.5% and (iii) LIBOR for a 30-day period plus 1.0%, in each case, plus an applicable margin based on the average daily principal balance of revolving loans available under the Credit Agreement. The Company pays a monthly unused line of credit fee of 0.25%, payable on the first day of each month in arrears, which is based on the average daily principal balance of outstanding revolving loans and undrawn amounts of letters of credit outstanding during such month. The Credit Agreement further provides for a limit on the issuance of letters of credit to a maximum of $100.0 million. The Credit Agreement contains customary affirmative and negative covenants for secured credit facilities of this type, including covenants that will limit the ability of the Company and its subsidiaries to, among other things, incur debt, grant liens, make certain acquisitions, dispose assets, effect a change of control of the Company, make certain restricted payments including certain dividends and stock redemptions, make certain investments or loans, enter into certain transactions with affiliates and certain prohibited uses of proceeds. The Credit Agreement also requires compliance with a minimum fixed-charge coverage ratio if Availability drops below 10% of the Revolver Commitments (as such terms are defined in the Credit Agreement) until the date when no event of default has existed and Availability has been over 10% for 30 consecutive days. The Company paid closing and arrangement fees of $1.1 million on this facility, which are being amortized to interest expense over the five-year life of the facility. As of December 31, 2016 and December 31, 2015, there was $0.1 million outstanding under the Company’s credit facilities, classified as short-term borrowings in the Company’s consolidated balance sheets. The remaining balance of $6.0 million in short-term borrowings as of December 31, 2016 is related to the Company’s joint venture in India.

Long-Term Borrowings

Long-Term Borrowings	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Long-Term Borrowings	(5) LONG-TERM BORROWINGS Long-term borrowings at December 31, 2016 and 2015 is as follows (in thousands): 2016 2015 Note payable to banks, due in monthly installments of $121.3 (includes principal and interest), variable-rate interest at 2.77% per annum, secured by property, balloon payment of $62,843 due August 2020 $ 68,059 $ 69,515 Note payable to banks, due in monthly installments of $483.9 (includes principal and interest), fixed-rate interest at 3.19% per annum, secured by property, balloon payment of $11,670 paid in June 2016 — 13,886 Note payable to TCF Equipment Finance, Inc., due in monthly installments of $30.5, (includes principal and interest) fixed- rate interest at 5.24% per annum, maturity date of July 2019 883 1,194 Subtotal 68,942 84,595 Less current installments 1,783 15,653 Total long-term borrowings $ 67,159 $ 68,942 The aggregate maturities of long-term borrowings at December 31, 2016 are as follows (in thousands): 2017 $ 1,783 2018 1,801 2019 1,666 2020 63,692 $ 68,942 The Company’s long-term debt obligations contain both financial and non-financial covenants, including cross-default provisions. The Company is in compliance with its non-financial covenants, including any cross default provisions, and financial covenants of its long-term borrowings as of December 31, 2016. On April 30, 2010, HF Logistics-SKX, LLC (the “JV”) , - As of the date of the Amended Loan Agreement, the outstanding principal balance of the Original Loan was $77.3 million. In connection with this refinancing of the Original Loan, the JV, the Company and HF Logistics (“HF”) agreed that the Company would make an additional capital contribution of $38.7 million to the JV, through HF-T1, to make a payment on the Original Loan based on the Company’s 50% equity interest in the JV. The payment equaled the Company’s 50% share of the outstanding principal balance of the Original Loan. Under the Amended Loan Agreement, the parties agreed that the lenders would loan $70.0 million to HF-T1 (the "New Loan"). The New Loan is being used by the JV, through HF-T1, to (i) refinance all amounts owed on the Original Loan after taking into account the payment described above, (ii) pay $0.9 million in accrued interest, loan fees and other closing costs associated with the New Loan and (iii) make a distribution of $31.3 million less the amounts described in clause (ii) to HF. Pursuant to the Amended Loan Agreement, the interest rate on the New Loan is the LIBOR Daily Floating Rate (as defined in the Amended Loan Agreement) plus a margin of 2%. The maturity date of the New Loan is August 12, 2020, which HF-T1 has one option to extend by an additional 24 months, or until August 12, 2022, upon payment of a fee and satisfaction of certain customary conditions. On August 11, 2015, HF-T1 and Bank of America, N.A. entered into an ISDA master agreement (together with the schedule related thereto, the "Swap Agreement") to govern derivative and/or hedging transactions that HF-T1 concurrently entered into with Bank of America, N.A. Pursuant to the Swap Agreement, on August 14, 2015, HF-T1 entered into a confirmation of swap transactions (the "Interest Rate Swap") with Bank of America, N.A. The Interest Rate Swap has an effective date of August 12, 2015 and a maturity date of August 12, 2022, subject to early termination at the option of HF-T1, commencing on August 1, 2020. The Interest Rate Swap fixes the effective interest rate on the New Loan at 4.08% per annum. Pursuant to the terms of the JV, HF Logistics is responsible for the related interest expense on the New Loan, and any amounts related to the Swap Agreement. The full amount of interest expense related to the New Loan has been included in the Company’s consolidated statements of equity within non-controlling interests. The Amended Loan Agreement and the Swap Agreement are subject to customary covenants and events of default. Bank of America, N.A. also acts as a lender and syndication agent under the Credit Agreement dated June 30, 2015 (see Note 6, Derivative Instruments). On December 29, 2010, the Company entered into a master loan and security agreement (the “Master Agreement”), by and between the Company and Banc of America Leasing & Capital, LLC, and an Equipment Security Note (together with the Master Agreement, the “Loan Documents”), by and among the Company, Banc of America Leasing & Capital, LLC, and Bank of Utah, as agent (“Agent”). The Company used the proceeds to refinance certain equipment already purchased and to purchase new equipment for use in the Rancho Belago distribution facility. Borrowings made pursuant to the Master Agreement may be in the form of one or more equipment security notes (each a “Note,” and, collectively, the “Notes”) up to a maximum limit of $80.0 million and each for a term of 60 months. The First Note entered into on the same date as the Master Agreement represented a borrowing of approximately $39.3 million (“the First Note”). Interest accrued at a fixed rate of 3.54% per annum on the First Note. The Company made the final payment on the First Note on December 29, 2015. On June 30, 2011, the Company entered into another Note agreement for approximately $36.3 million (“the Second Note”). Interest accrued at a fixed rate of 3.19% per annum on the Second Note. The Company made the final payment on the Second Note on June 29, 2016.

Derivative Instruments

Derivative Instruments	12 Months Ended
	Dec. 31, 2016
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivative Instruments	(6) DERIVATIVE INSTRUMENTS The Company’s objectives in using interest rate derivatives are to add stability to interest expense and to manage exposure to interest rate movements. To accomplish this objective, the Company used an interest rate swap as part of its interest rate risk management strategy. The Company’s interest rate swap involves the receipt of variable amounts from a counterparty in exchange for making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount. On August 12, 2015, in connection with refinancing its domestic distribution center loan, described in Note 5 above, the Company entered into a variable-to-fixed interest rate swap agreement with Bank of America, N.A., to hedge the cash flows on the Company’s $70.0 million variable rate debt. As of December 31, 2016, the swap agreement has an aggregate notional amount of $68.1 million and a maturity date of August 12, 2022, subject to early termination commencing on August 1, 2020 at the option of HF Logistics-SKX T1, LLC (“HF-T1”), a wholly-owned subsidiary of the Company’s joint venture HF Logistics-SKX, LLC (the “JV”). Under the terms of the swap agreement, the Company will pay a weighted-average fixed rate of 2.08% on the $68.1 million notional amount and receive payments from the counterparty based on the 30-day LIBOR rate. The rate swap agreement utilized by the Company effectively modifies its exposure to interest rate risk by converting the Company’s floating-rate debt to a fixed-rate of 4.08% for the life of the loan thus reducing the impact of interest-rate changes on future interest expense. Pursuant to the terms of the JV, HF Logistics is responsible for any amounts related to the Swap Agreement. By utilizing an interest rate swap, the Company is exposed to credit-related losses in the event that the counterparty fails to perform under the terms of the derivative contract. To mitigate this risk, the Company enters into derivative contracts with major financial institutions based upon credit ratings and other factors. The Company continually assesses the creditworthiness of its counterparties. As of December 31, 2016, all counterparties to the interest rate swap had performed in accordance with their contractual obligations.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	(7) COMMITMENTS AND CONTINGENCIES (a) Leases The Company leases facilities under operating lease agreements expiring through January 31, 2033. The Company pays taxes, maintenance and insurance in addition to the lease obligations. Leases may provide for renewal options and rent escalations tied to either increases in the lessor’s operating expenses, fluctuations in the consumer price index in the relevant geographical area, or a percentage of gross sales in excess of a base annual rent. The Company also leases certain equipment and automobiles under operating lease agreements expiring at various dates through September 2018. Rent expense for the years ended December 31, 2016, 2015 and 2014 approximated $171.0 million, $137.8 million and $107.0 million, respectively. Minimum lease payments, which take into account escalation clauses, are recognized on a straight-line basis over the minimum lease term. Reimbursements for leasehold improvements are recorded as liabilities and are amortized as a reduction to rent expense over the lease term. Lease concessions, usually a free rent period, are considered in the calculation of the minimum lease payments for the minimum lease term. Future minimum lease payments under noncancellable leases at December 31, 2016 are as follows (in thousands): OPERATING LEASES Year ending December 31: 2017 $ 191,345 2018 179,873 2019 156,850 2020 143,309 2021 141,230 Thereafter 557,288 $ 1,369,895 (b) Product and Other Financing The Company finances production activities in part through the use of interest-bearing open purchase arrangements with certain of its international manufacturers. These arrangements currently bear interest at rates between 0% and 0.5% for 30- to 60-day financing. The amounts outstanding under these arrangements at December 31, 2016 and 2015 were $260.7 million and $120.4 million, respectively, which are included in accounts payable in the accompanying consolidated balance sheets. Interest expense incurred by the Company under these arrangements amounted to $4.4 million in 2016, $5.4 million in 2015, and $5.1 million in 2014. The Company has open purchase commitments with its foreign manufacturers at December 31, 2016 of $850.6 million, which are not included in the accompanying 2016 consolidated balance sheet. (c) Litigation Personal Injury Lawsuits Involving Shape-ups — As previously reported, on February 20, 2011, Skechers U.S.A., Inc., Skechers U.S.A., Inc. II and Skechers Fitness Group were named as defendants in a lawsuit that alleged, among other things, that Shape-ups are defective and unreasonably dangerous, negligently designed and/or manufactured, and do not conform to representations made by the Company, and that the Company failed to provide adequate warnings of alleged risks associated with Shape-ups. In total, the Company is named as a defendant in 50 currently pending cases (some on behalf of multiple plaintiffs) filed in various courts that assert further varying injuries but employ similar legal theories and assert similar claims to the first case, as well as claims for breach of express and implied warranties, loss of consortium, and fraud. Although there are some variations in the relief sought, the plaintiffs generally seek compensatory and/or economic damages, exemplary and/or punitive damages, and attorneys’ fees and costs. On December 19, 2011, the Judicial Panel on Multidistrict Litigation issued an order establishing a multidistrict litigation (“MDL”) proceeding in the United States District Court for the Western District of Kentucky entitled In re Skechers Toning Shoe Products Liability Litigation, case no. 11-md-02308-TBR. Since 2011, a total of 1,235 personal injury cases have been filed in or transferred to the MDL proceeding. The Company has resolved 1,743 personal injury claims in the MDL proceedings, comprised of 1,141 that were filed as formal actions and 602 that were submitted by plaintiff fact sheets. The Company has also settled 34 claims in principle—17 filed cases and 17 claims submitted by plaintiff fact sheets—either directly or pursuant to a global settlement program that has been approved by the claimants’ attorneys (described in greater detail below). Further, 42 cases in the MDL proceeding have been dismissed either voluntarily or on motions by the Company and 38 unfiled claims submitted by plaintiff fact sheet have been abandoned. Between the consummated settlements and cases subject to the settlement program, all but 35 personal injury cases pending in the MDL have been or are expected to be resolved. On August 6, 2015, the Court entered an order staying all deadlines, including trial, pending further order of the Court. Skechers U.S.A., Inc., Skechers U.S.A., Inc. II and Skechers Fitness Group also have been named as defendants in a total of 72 personal injury actions filed in various Superior Courts of the State of California that were brought on behalf of 920 individual plaintiffs (360 of whom also submitted MDL court-approved questionnaires for mediation purposes in the MDL proceeding). Of those cases, 68 were originally filed in the Superior Court for the County of Los Angeles (the “LASC cases”). On August 20, 2014, the Judicial Council of California granted a petition by the Company to coordinate all personal injury actions filed in California that relate to Shape-ups with the LASC cases (collectively, the “LASC Coordinated Cases”). On October 6, 2014, three cases that had been pending in other counties were transferred to and coordinated with the LASC Coordinated Cases. On April 17, 2015, an additional case was transferred to and coordinated with the LASC Coordinated Cases. Fifty-three actions brought on behalf of a total of 620 plaintiffs have been settled and fully dismissed. Eleven actions have been partially dismissed, with the claims of 221 plaintiffs in those actions having been fully resolved and dismissed. The Company has also settled in principle the claims of 26 plaintiffs from 4 actions either directly or pursuant to a global settlement program that has been approved by the plaintiffs’ attorneys (described in greater detail below). One single-plaintiff lawsuit and the claims of 28 additional plaintiffs in multi-plaintiff lawsuits have been dismissed entirely, either voluntarily or on motion by the Company. The claims of 21 additional persons have been dismissed in part, either voluntarily or on motions by the Company. Thus, taking into account both consummated settlements and cases subject to the settlement program, only 14 lawsuits on behalf of a total of 24 plaintiffs are expected to remain in the LASC Coordinated Cases. Discovery is continuing in those fourteen remaining cases. No trial dates have been set. In other state courts, a total of 12 personal injury actions (some on behalf of numerous plaintiffs) have been filed that have not been removed to federal court and transferred to the MDL. Eleven of those actions have been resolved and dismissed. The last remaining action in a state court other than California was filed in Missouri on January 4, 2016 on behalf of a single plaintiff. The complaint was served on November 14, 2016. We have answered the complaint and denied all material allegations asserted therein. The parties are now engaged in discovery. No trial date has been set. With respect to the global settlement programs referenced above, the personal injury cases in the MDL and LASC Coordinated Cases and in other state courts were largely solicited and handled by the same plaintiffs law firms. Accordingly, mediations to discuss potential resolution of the various lawsuits brought by these firms were held on May 18, June 18, and July 24, 2015. At the conclusion of those mediations, the parties reached an agreement in principle on a global settlement program that is expected to resolve all or substantially all of the claims by persons represented by those firms. A master settlement agreement was executed as of March 24, 2016 and the parties are in the process of completing individual settlements. To the extent that the settlements with individual claimants are not finalized or otherwise consummated such that the litigation proceeds, it is too early to predict the outcome of any case, whether adverse results in any single case or in the aggregate would have a material adverse impact on our operations or financial position, and whether insurance coverage will be adequate to cover any losses. The settlements have been reached for business purposes in order to end the distraction of litigation, and the Company continues to believe it has meritorious defenses and intends to defend any remaining cases vigorously. In addition, it is too early to predict whether there will be future personal injury cases filed which are not covered by the global settlement program, whether adverse results in any single case or in the aggregate would have a material adverse impact on our operations or financial position, and whether insurance coverage will be available and/or adequate to cover any losses. Converse, Inc. v. Skechers U.S.A., Inc. — On October 14, 2014, Converse filed an action against the Company in the United States District Court for the Eastern District of New York, Brooklyn Division, Case 1:14-cv-05977-DLI-MDG, alleging trademark infringement, false designation of origin, unfair competition, trademark dilution and deceptive practices arising out of the Company’s alleged use of certain design elements on footwear. The complaint seeks, among other things, injunctive relief, profits, actual damages, enhanced damages, punitive damages, costs and attorneys’ fees. On October 14, 2014, Converse also filed a complaint naming 27 respondents including the Company with the U.S. International Trade Commission (the “ITC” or “Commission”), Federal Register Doc. 2014-24890, alleging violations of federal law in the importation into and the sale within the United States of certain footwear. Converse has requested that the Commission issue a general exclusion order, or in the alternative a limited exclusion order, and cease and desist orders. On December 8, 2014, the District Court stayed the proceedings before it. On December 19, 2014, The Company responded to the ITC complaint, denying the material allegations and asserting affirmative defenses. A trial before an administrative law judge of the ITC was held in August 2015. On November 15, 2015, the ITC judge issued his interim decision finding that certain discontinued products (Daddy’$ Money and HyDee HyTops) infringed on Converse’s intellectual property, but that other, still active product lines (Twinkle Toes and BOBS Utopia) did not. On February 3, 2016, the ITC decided that it would review in part certain matters that were decided by the ITC judge. On June 28, 2016, the full ITC issued a ruling affirming that Skechers Twinkle Toe’s and Bob’s canvas shoes do not infringe Converse’s Chuck Taylor Midsole Trademark and affirming that Converse’s common law trademark was invalid. The full ITC also invalidated Converse’s registered trademark. Converse appealed this decision to the United States Court of Appeals for the Federal Circuit. On January 27, 2017, Converse filed its appellate brief but did not contest the portion of the decision that held that Skechers Twinkle Toes and Bob’s canvas shoes do not infringe. While it is too early to predict the outcome of these legal proceedings or whether an adverse result in either or both of them would have a material adverse impact on the Company’s operations or financial position, the Company believes it has meritorious defenses and intend to defend these legal matters vigorously. In accordance with U.S. GAAP, the Company records a liability in its consolidated financial statements for loss contingencies when a loss is known or considered probable and the amount can be reasonably estimated. When determining the estimated loss or range of loss, significant judgment is required to estimate the amount and timing of a loss to be recorded. Estimates of probable losses resulting from litigation and governmental proceedings are inherently difficult to predict, particularly when the matters are in the procedural stages or with unspecified or indeterminate claims for damages, potential penalties, or fines. Accordingly, the Company cannot determine the final amount, if any, of its liability beyond the amount accrued in the consolidated financial statements as of December 31, 2016, nor is it possible to estimate what litigation-related costs will be in the future.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Stockholders' Equity	(8) STOCKHOLDERS’ EQUITY The authorized capital stock of the Company consists of 500 million shares of Class A Common Stock, par value $.001 per share, 75 million shares of Class B Common Stock, par value $.001 per share, and 10 million shares of preferred stock, $.001 par value per share. During 2016, 2015 and 2014, certain Class B stockholders converted 1,733,270 shares, 5,131,296 shares and 1,199,328 shares, respectively, of Class B Common Stock to Class A Common Stock (see Note 10 – Earnings Per Share).

Noncontrolling Interests

Noncontrolling Interests	12 Months Ended
	Dec. 31, 2016
Noncontrolling Interest [Abstract]
Noncontrolling Interests	(9) NONCONTROLLING INTERESTS The following VIEs are consolidated into the Company’s consolidated financial statements and the carrying amounts and classification of assets and liabilities were as follows (in thousands): HF Logistics-SKX, LLC December 31, 2016 December 31, 2015 Current assets $ 2,006 $ 2,111 Non-current assets 108,668 113,928 Total assets $ 110,674 $ 116,039 Current liabilities $ 2,469 $ 2,461 Non-current liabilities 68,168 69,951 Total liabilities $ 70,637 $ 72,412 Distribution joint ventures (1) December 31, 2016 December 31, 2015 Current assets $ 289,227 $ 154,060 Non-current assets 49,229 34,782 Total assets $ 338,456 $ 188,842 Current liabilities $ 132,518 $ 68,198 Non-current liabilities 2,214 62 Total liabilities $ 134,732 $ 68,260 (1) Distribution joint ventures include Skechers Limited (Israel), Skechers China Limited, Skechers Korea Limited, Skechers Southeast Asia Limited, Skechers (Thailand) Limited, Skechers Retail India Private Limited, and Skechers South Asia Private Limited. The following is a summary of net earnings attributable to, distributions to and contributions from non-controlling interests (in thousands): Year Ended December 31, 2016 2015 2014 Net earnings attributable to non-controlling interests $ 41,866 $ 29,135 $ 13,385 Distributions to: HF Logistics-SKX, LLC 4,091 38,092 3,700 Skechers China Limited 11,922 450 350 Skechers Southeast Asia Limited 1,280 — — Skechers Hong Kong Limited 451 — — Contributions from: India distribution joint ventures 2,943 2,273 504 Skechers Korea Co., Ltd. 8,273 — — Skechers Footwear Ltd. (Israel) 2,764 — —

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Share	(10) EARNINGS PER SHARE Basic earnings per share represents net earnings divided by the weighted average number of common shares outstanding for the period. Diluted earnings per share, in addition to the weighted average determined for basic earnings per share, includes potential dilutive common shares using the treasury stock method. The Company has two classes of issued and outstanding common stock; Class A Common Stock and Class B Common Stock. Holders of Class A Common Stock and holders of Class B Common Stock have substantially identical rights, including rights with respect to any declared dividends or distributions of cash or property, and the right to receive proceeds on liquidation or dissolution of the Company after payment of the Company’s indebtedness. The two classes have different voting rights, with holders of Class A Common Stock entitled to one vote per share while holders of Class B Common Stock are entitled to ten votes per share on all matters submitted to a vote of stockholders. The Company uses the two-class method for calculating net earnings per share. Basic and diluted net earnings per share of Class A Common Stock and Class B Common Stock are identical. The shares of Class B Common Stock are convertible at any time at the option of the holder into shares of Class A Common Stock on a share-for-share basis. In addition, shares of Class B Common Stock will be automatically converted into a like number of shares of Class A Common Stock upon transfer to any person or entity who is not a permitted transferee. The following is a reconciliation of net earnings and weighted average common shares outstanding for purposes of calculating earnings per share (in thousands): Basic earnings per share 2016 2015 2014 Net earnings attributable to Skechers U.S.A., Inc. $ 243,493 $ 231,912 $ 138,811 Weighted average common shares outstanding 154,169 152,847 151,839 Basic earnings per share attributable to Skechers U.S.A., Inc. $ 1.58 $ 1.52 $ 0.91 Diluted earnings per share 2016 2015 2014 Net earnings attributable to Skechers U.S.A., Inc. $ 243,493 $ 231,912 $ 138,811 Weighted average common shares outstanding 154,169 152,847 151,839 Dilutive effect of nonvested shares 915 1,353 1,240 Weighted average common shares outstanding 155,084 154,200 153,079 Diluted earnings per share attributable to Skechers U.S.A., Inc. $ 1.57 $ 1.50 $ 0.91 There were 346,912 shares excluded from the computation of diluted earnings per share for the year ended December 31, 2016. There were no shares excluded from the computation of diluted earnings per share for the years ended December 31, 2015 and 2014.

Stock Compensation

Stock Compensation	12 Months Ended
	Dec. 31, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Compensation	(11) STOCK COMPENSATION (a) Incentive Award Plan On April 16, 2007, the Company’s Board of Directors adopted the 2007 Incentive Award Plan (the “2007 Plan”), which became effective upon approval by the Company’s stockholders on May 24, 2007. Also on May 24, 2007, the Company’s Board of Directors terminated the Company’s previous 1998 Stock Option, Deferred Stock and Restricted Stock Plan, with no further granting of awards being permitted thereafter. A total of 22,500,000 shares of Class A Common Stock are reserved for issuance under the 2007 Plan, which provides for grants of ISOs, non-qualified stock options, restricted stock and various other types of equity awards as described in the plan to the employees, consultants and directors of the Company and its subsidiaries. The 2007 Plan is administered by the Compensation Committee of the Company’s Board of Directors. A summary of the status and changes of nonvested shares related to the 2007 Plan as of and for the period ended December 31, 2016 is presented below: SHARES WEIGHTED-AVERAGE GRANT-DATE FAIR VALUE Nonvested at January 1, 2014 828,498 $ 6.68 Granted 3,277,500 15.67 Vested/Released (291,999 ) 6.66 Cancelled (22,500 ) 6.25 Nonvested at December 31, 2014 3,791,499 14.46 Granted 40,500 29.83 Vested/Released (1,106,499 ) 11.81 Nonvested at December 31, 2015 2,725,500 15.77 Granted 1,444,000 31.69 Vested/Released (1,108,336 ) 12.32 Cancelled (18,000 ) 17.81 Nonvested at December 31, 2016 3,043,164 24.57 As of December 31, 2016, a total of 9,682,643 shares remain available for grant as equity awards under the 2007 Plan. The Company recognized in the consolidated statements of earnings compensation expense of $23.1 million, $18.3 million and $8.7 million and related excess income tax benefits of $4.7 million, $8.0 million, and $1.4 million for grants under its 2007 Plan and 2008 ESPP compensation plans for the years ended December 31, 2016, 2015, and 2014, respectively. Nonvested shares generally vest over a graded vesting schedule from one to four years from the date of grant. There was $57.0 million of unrecognized compensation cost related to nonvested common shares as of December 31, 2016, which is expected to be recognized over a weighted average period of 2.2 years. The total fair value of shares vested during the period ended December 31, 2016 and 2015 was $13.7 million and $13.1 million, respectively. (b) Stock Purchase Plan On April 16, 2007, the Company’s Board of Directors adopted the 2008 Employee Stock Purchase Plan (the “2008 ESPP”), and the Company’s stockholders approved the 2008 ESPP on May 24, 2007. The 2008 ESPP became effective on January 1, 2008, and the Company’s Board of Directors terminated the 1998 ESPP as of such date, with no additional granting of rights being permitted under the 1998 ESPP. The 2008 ESPP provides that a total of 9,000,000 shares of Class A Common Stock are reserved for issuance under the plan. The 2008 ESPP is intended to qualify as an “employee stock purchase plan” under Section 423 of the Internal Revenue Code of 1986, as amended. The terms of the 2008 ESPP permit eligible employees to purchase Class A Common Stock at six-month intervals through payroll deductions, which may not exceed 15% of an employee’s compensation. The price of Class A Common Stock purchased under the 2008 ESPP is 85% of the lower of the fair market value of the Class A Common Stock at the beginning of each six-month offering period or on the applicable purchase date. Employees may end their participation in an offering at any time during the offering period. The 2008 ESPP is administered by the Compensation Committee of the Company’s Board of Directors. During 2016, 2015 and 2014, 220,844 shares, 223,892 shares and 306,459 shares were issued under the 2008 ESPP for which the Company received approximately $5.1 million, $4.3 million and $3.4 million, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	( 12) INCOME TAXES The provisions for income tax expense were as follows (in thousands): 2016 2015 2014 Federal: Current $ 45,258 $ 45,095 $ 7,677 Deferred (3,961 ) 2,774 23,659 Total federal 41,297 47,869 31,336 State: Current 3,406 2,506 2,060 Deferred (49 ) 1,798 529 Total state 3,357 4,304 2,589 Foreign: Current 31,046 21,204 5,399 Deferred (1,575 ) (927 ) (140 ) Total foreign 29,471 20,277 5,259 Total income taxes $ 74,125 $ 72,450 $ 39,184 The Company’s provision for income tax expense and effective income tax rate are significantly impacted by the mix of the Company’s domestic and foreign earnings (loss) before income taxes. In the non-U.S. jurisdictions in which the Company has operations, the applicable statutory rates are generally significantly lower than in the U.S., ranging from 0% to 34%. The Company’s provision for income tax expense was calculated using the applicable statutory rate for each jurisdiction applied to the Company’s pre-tax earnings (loss) in each jurisdiction, while the Company’s effective tax rate is calculated by dividing income tax expense by earnings before income taxes. The Company’s earnings (loss) before income taxes and income tax expense for 2016, 2015 and 2014 are as follows (in thousands): Years Ended December 31, 2016 2015 2014 Income tax jurisdiction Earnings (loss) before income taxes Income tax expense Earnings (loss) before income taxes Income tax expense Earnings (loss) before income taxes Income tax expense United States $ 105,589 $ 44,654 $ 136,726 $ 52,173 $ 82,778 $ 32,500 Peoples Republic of China (“China”) 72,584 11,720 49,027 11,084 15,201 1,179 Jersey (1) 146,880 — 123,721 — 77,555 — Non-benefited loss operations (2) (16,189 ) 12 (16,719 ) 164 (13,021 ) — Other jurisdictions (3) 50,620 17,739 40,742 9,029 28,867 5,505 Earnings before income taxes $ 359,484 $ 74,125 $ 333,497 $ 72,450 $ 191,380 $ 39,184 Effective tax rate (4) 20.6 % 21.7 % 20.5 % (1) Jersey does not assess income tax on corporate net earnings. (2) (3) Consists of entities in the following tax jurisdictions, each of which comprises not more than 5% of consolidated earnings (loss) before taxes in the period being reported: Albania, Austria, Belgium, Bosnia & Herzegovina, Canada, Chile, Colombia, Costa Rica, France, Germany, Hong Kong, Hungary, India, Italy, Kosovo, Macedonia, Malaysia, Montenegro, Netherlands, Panama, Peru, Poland, Portugal, Romania, Serbia, Singapore, Spain, Switzerland, Thailand, Vietnam, and the United Kingdom. (4) . For 2016, the effective tax rate was lower than the U.S. federal and state combined statutory rate of approximately 39%, primarily because of earnings from foreign operations in jurisdictions imposing either lower tax rates on corporate earnings or no corporate income tax. During 2016, as reflected in the table above, earnings (loss) before income taxes in the U.S. were $105.6 million, with income tax expense of $44.7 million, which is an average rate of 42.3%. Earnings (loss) before income taxes in non-U.S. jurisdictions were $253.9 million, with an aggregate income tax expense of $29.5 million, which is an average rate of 11.6%. Combined, this results in consolidated earnings before income taxes for the period of $359.5 million, and consolidated income tax expense for the period of $74.1 million, resulting in an effective tax rate of 20.6%. For 2016, $253.9 million in earnings before income tax earned outside the U.S., $146.9 million was earned in Jersey, which does not impose a tax on corporate earnings. In Jersey, earnings before income taxes increased by $23.2 million, or 18.7%, to $146.9 million in 2016 from $123.7 million in 2015. This increase was primarily attributable to the Company experiencing an increase of $344.9 million in net sales in the “Other international” geographic area for 2016 (see Note 17 – Segment and Geographic Reporting), which resulted in a significant increase in earnings before income taxes in Jersey from royalties and commissions under the terms of inter-subsidiary agreements. Due to the scalability of our operations, increases in net sales in the “Other international” geographic area from 2015 to 2016 resulted in a disproportionately greater increase in earnings before income taxes in Jersey. In addition, there were foreign losses of $16.2 million for which no tax benefit was recognized during the year ended December 31, 2016 because of the provision of offsetting valuation allowances, but in which nonrefundable withholding taxes were paid. Individually, none of the other foreign jurisdictions included in “Other jurisdictions” in the table above had earnings greater than 5% of the Company’s consolidated earnings (loss) before taxes in any of the years shown. Unremitted earnings of non-U.S. subsidiaries are expected to be reinvested outside of the U.S. indefinitely. Such earnings would become taxable upon the sale or liquidation of these subsidiaries or upon the remittance of dividends. As of December 31, 2016, the Company had approximately $718.5 million in cash and cash equivalents, of which $368.4 million, or 51.3%, was held outside the U.S. Of the $368.4 million held by the Company’s non-U.S. subsidiaries, approximately $33.4 million is available for repatriation to the U.S. without incurring U.S. income taxes and applicable non-U.S. income and withholding taxes in excess of the amounts accrued in the Company’s consolidated financial statements as of December 31, 2016. The Company’s cash and cash equivalents held in the U.S. and cash provided from operations are sufficient to meet the Company’s liquidity needs in the U.S. for the next twelve months and the Company does not expect to repatriate any of the funds presently designated as indefinitely reinvested outside the U.S. Because of the need for cash for operating capital and continued overseas expansion, the Company also does not foresee the need for any of its foreign subsidiaries to distribute funds up to an intermediate foreign parent company in any form of taxable dividend. Under current applicable tax laws, if the Company chooses to repatriate some or all of the funds designated as indefinitely reinvested outside the U.S., the amount repatriated would be subject to U.S. income taxes and applicable non-U.S. income and withholding taxes. As of December 31, 2016 and 2015, U.S. income taxes have not been provided on cumulative total earnings of $699.6 million and $482.7 million, respectively. Income taxes differ from the statutory tax rates as applied to earnings before income taxes as follows (in thousands): 2016 2015 2014 Expected income tax expense $ 125,819 $ 116,724 $ 66,981 State income tax, net of federal benefit 2,335 2,011 1,032 Rate differential on foreign income (58,508 ) (44,541 ) (27,364 ) Change in unrecognized tax benefits 135 (2,233 ) (2,717 ) Non-deductible expenses 2,330 (350 ) 288 Other 575 285 3,333 Change in valuation allowance 1,439 554 (2,369 ) Total provision for income taxes $ 74,125 $ 72,450 $ 39,184 Effective tax rate 20.6 % 21.7 % 20.5 % The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at December 31, 2016 and 2015 are presented below (in thousands): 2016 2015 Deferred tax assets: Inventory adjustments $ 6,985 $ 6,249 Accrued expenses 29,094 17,619 Allowances for bad debts and chargebacks 4,837 6,972 Loss carryforwards 20,891 23,073 Business credit carryforward 5,031 5,214 Share-based compensation 5,993 3,628 Valuation allowance (19,527 ) (18,088 ) Total deferred tax assets 53,304 44,667 Deferred tax liabilities: Prepaid expenses 8,422 8,566 Depreciation on property, plant and equipment 19,251 22,406 Total deferred tax liabilities 27,673 30,972 Net deferred tax assets $ 25,631 $ 13,695 The Company believes it is more likely than not that the results of future operations will generate sufficient taxable income to realize the net deferred tax assets. State tax credit and net operating loss carry-forward amounts remaining as of December 31, 2016 were $5.0 million and $31.7 million, respectively. State tax credit and net operating loss carry-forward amounts remaining as of December 31, 2015 were $8.8 million and $33.3 million, respectively. These tax credit and net operating loss carry-forward amounts don’t begin to expire until 2028 and 2021, respectively. As of December 31, 2016 and 2015, no valuation allowance against the related deferred tax asset have been recorded for these credit and loss and credit carry-forwards as it is believed the carry-forwards will be fully utilized in reducing future taxable income. As of December 31, 2016 and 2015, the Company had combined foreign net operating loss carry-forwards available to reduce future taxable income of approximately $69.4 million and $66.8 million, respectively. Some of these net operating losses expire beginning in 2017; however others can be carried forward indefinitely. As of December 31, 2016 and 2015, valuation allowances of $16.7 million and $16.5 million, respectively, had been recorded against the related deferred tax assets for those loss carry-forwards that are not more likely than not to be fully utilized in reducing future taxable income. The balance of unrecognized tax benefits, included in prepaid expenses in the consolidated balance sheets, increased by $0.5 million during the year. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): 2016 2015 Beginning balance $ 6,143 $ 7,936 Additions for current year tax positions 1,069 888 Additions for prior year tax positions 138 — Reductions for prior year tax positions — (1,099 ) Settlement of uncertain tax positions (616 ) — Reductions related to lapse of statute of limitations (126 ) (1,582 ) Ending balance $ 6,608 $ 6,143 If recognized, $5.5 million of unrecognized tax benefits would be recorded as a reduction in income tax expense. Estimated interest and penalties related to the underpayment of income taxes are classified as a component of income tax expense and totaled $0.4 million, $0.6 million, and $0.2 million for the years ended December 31, 2016, 2015, and 2014, respectively. Accrued interest and penalties were $1.1 million and $1.5 million as of December 31, 2016 and 2015, respectively. The amount of income taxes the Company pays is subject to ongoing audits by taxing jurisdictions around the world. The Company’s estimate of the potential outcome of any uncertain tax position is subject to its assessment of relevant risks, facts, and circumstances existing at that time. The Company believes that it has adequately provided for these matters. However, the Company’s future results may include favorable or unfavorable adjustments to its estimates in the period the audits are resolved, which may impact the Company’s effective tax rate. As of December 31, 2016, the Company’s tax filings are generally subject to examination in the U.S. and most foreign jurisdictions for years ending on or after December 31, 2012, and in several Asian and European tax jurisdictions for years ending on or after December 31, 2006. During the year, the Company reduced the balance of 2016 and prior year unrecognized tax benefits by $0.1 million as a result of expiring statutes. It is reasonably possible that certain domestic and foreign statutes will expire during the next twelve months which would reduce the balance of 2016 and prior year unrecognized tax benefits by $0.4 million. The Company is currently under examination by a number of states and certain foreign jurisdictions. During the year ended December 31, 2016, there was a $0.6 million reduction in the balance of 2016 and prior year unrecognized tax benefits due to settlements of examinations. It is reasonably possible that certain state and foreign examinations could be settled during the next twelve months which would reduce the balance of 2016 and prior year unrecognized tax benefits by $0.9 million. In November 2015, the FASB issued ASU No. 2015‑17, “Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes”

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Dec. 31, 2016
Compensation And Retirement Disclosure [Abstract]
Employee Benefit Plan	(13) EMPLOYEE BENEFIT PLAN The Company has a 401(k) profit sharing plan covering all employees who are 21 years of age and have completed six months of service. Employees may contribute up to 15.0% of annual compensation. Company contributions to the plan are discretionary and vest over a six year period. The Company did not make a contribution to the plan for the years ended December 31, 2016, 2015 and 2014, respectively. In May 2013, the Company established the Skechers U.S.A., Inc. Deferred Compensation Plan (the “Plan”), which allows eligible employees to defer compensation up to a maximum amount to a future date on a nonqualified basis. The Plan provides for the Company to make discretionary contributions to participating employees, which will be determined by the Company’s Compensation Committee. The Company did not make a contribution to the plan for the year ended December 31, 2016, 2015 or 2014. The value of the deferred compensation is recognized based on the fair value of the participants’ accounts as determined monthly. The Company has established a rabbi trust (the “Trust”) as a reserve for the benefits payable under the Plan. The assets of the Trust and deferred liabilities are presented in the Company’s consolidated balance sheets.

Business and Credit Concentrati

Business and Credit Concentrations	12 Months Ended
	Dec. 31, 2016
Risks And Uncertainties [Abstract]
Business and Credit Concentrations	(14) BUSINESS AND CREDIT CONCENTRATIONS The Company generates a significant portion of its sales in the United States; however, several of its products are sold into various foreign countries, which subject the Company to the risks of doing business abroad. In addition, the Company operates in the footwear industry, which is impacted by the general economy, and its business depends on the general economic environment and levels of consumer spending. Changes in the marketplace may significantly affect the Company’s estimates and its performance. The Company performs regular evaluations concerning the ability of customers to satisfy their obligations and provides for estimated doubtful accounts. Domestic accounts receivable, which generally do not require collateral from customers, amounted to $169.4 million and $180.2 million before allowances for bad debts and sales returns, and chargebacks at December 31, 2016 and 2015, respectively. Foreign accounts receivable, which are generally collateralized by letters of credit, amounted to $199.1 million and $188.0 million before allowance for bad debts, sales returns, and chargebacks at December 31, 2016 and 2015, respectively. International net sales amounted to $1.64 billion, $1.27 billion and $819.3 million for the years ended December 31, 2016, 2015 and 2014, respectively. The Company’s credit losses charged to expense for the years ended December 31, 2016, 2015 and 2014 were $12.7 million, $5.2 million and $11.8 million, respectively. In addition, the Company’s recorded sales return and allowance expense for the years ended December 31, 2016, 2015 and 2014 were $16.9 million, $2.3 million and $2.3 million, respectively. Assets located outside the United States consist primarily of cash, accounts receivable, inventory, property, plant and equipment, and other assets. Net assets held outside the United States were $1.06 billion and $773.5 million at December 31, 2016 and 2015, respectively. During 2016, 2015 and 2014, no customer accounted for 10.0% or more of net sales. No customer accounted for more than 10% of net trade receivables at December 31, 2016 or 2014. As of December 31, 2015, one customer accounted for 10.6% of gross trade receivables. During 2016, 2015 and 2014, net sales to the five largest customers were approximately 11.3%, 14.6% and 15.7%, respectively. The Company’s top five manufacturers produced the following for the years ended December 31, 2016, 2015 and 2014, respectively: Percentage of Total Production Years Ended December 31, 2016 2015 2014 Manufacturer #1 22.9 % 31.5 % 37.5 % Manufacturer #2 10.1 % 9.1 % 6.1 % Manufacturer #3 8.8 % 7.3 % 5.7 % Manufacturer #4 4.9 % 5.0 % 4.9 % Manufacturer #5 4.3 % 3.6 % 4.7 % 51.0 % 56.5 % 58.9 % The majority of the Company’s products are produced in China and Vietnam. The Company’s operations are subject to the customary risks of doing business abroad, including but not limited to currency fluctuations and revaluations, custom duties and related fees, various import controls and other monetary barriers, restrictions on the transfer of funds, labor unrest and strikes and, in certain parts of the world, political instability. The Company believes it has acted to reduce these risks by diversifying manufacturing among various factories. To date, these business risks have not had a material adverse impact on the Company’s operations.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	(15) RELATED PARTY TRANSACTIONS The Company paid approximately $111,000, $180,000, and $160,000 during 2016, 2015 and 2014, respectively, to the Manhattan Inn Operating Company, LLC (“MIOC”) for lodging, food and events, including the Company’s holiday party at the Shade Hotel in Manhattan Beach, which is owned and operated by MIOC. Michael Greenberg, President and a director of the Company, owns a 12% beneficial ownership interest in MIOC, and three other officers, directors and senior vice presidents of the Company own in aggregate an additional 5% beneficial ownership in MIOC. The Company had no outstanding accounts receivable or payable with MIOC, the Shade Hotel in Manhattan Beach at December 31, 2016 or 2015. The Company paid approximately $110,000 during 2016 to the Redondo Beach Hospitality Company, LLC On July 29, The Company had receivables from officers and employees of $0.8 million and $1.3 million at December 31, 2016 and 2015, respectively. These amounts relate to travel advances, incidental personal purchases on Company-issued credit cards and employee loans. These receivables are short-term and are expected to be repaid within a reasonable period of time. The Company had no other significant transactions with or payables to officers, directors or significant shareholders of the Company.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	(16) SUBSEQUENT EVENTS The Company has evaluated events subsequent to December 31, 2016, to assess the need for potential recognition or disclosure in this filing. Based on this evaluation, it was determined that no subsequent events occurred that require recognition in the consolidated financial statements.

Segment and Geographic Reportin

Segment and Geographic Reporting	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Segment and Geographic Reporting	( 17 ) SEGMENT AND GEOGRAPHIC REPORTING The Company has three reportable segments–domestic wholesale sales, international wholesale sales, and retail sales, which includes e-commerce sales. Management evaluates segment performance based primarily on net sales and gross margins. All other costs and expenses of the Company are analyzed on an aggregate basis, and these costs are not allocated to the Company’s segments. Net sales, gross margins and identifiable assets for the domestic wholesale, international wholesale, and retail segments on a combined basis were as follows (in thousands): 2016 2015 2014 Net sales Domestic wholesale $ 1,199,832 $ 1,219,779 $ 997,994 International wholesale 1,391,235 1,094,395 689,195 Retail 972,244 833,149 690,372 Total $ 3,563,311 $ 3,147,323 $ 2,377,561 2016 2015 2014 Gross profit Domestic wholesale $ 454,088 $ 471,104 $ 367,980 International wholesale 616,110 454,665 292,722 Retail 564,398 498,239 411,203 Total $ 1,634,596 $ 1,424,008 $ 1,071,905 2016 2015 Identifiable assets Domestic wholesale $ 1,161,719 $ 1,086,554 International wholesale 954,874 713,424 Retail 277,077 239,900 Total $ 2,393,670 $ 2,039,878 2016 2015 2014 Additions to property, plant and equipment Domestic wholesale $ 33,677 $ 38,080 $ 9,655 International wholesale 44,286 37,909 18,899 Retail 41,508 42,155 28,351 Total $ 119,471 $ 118,144 $ 56,905 Geographic Information The following summarizes the Company’s operations in different geographic areas as of and for the years ended December 31: 2016 2015 2014 Net Sales (1) United States $ 1,920,051 $ 1,876,201 $ 1,558,226 Canada 130,555 103,268 85,139 Other international (2) 1,512,705 1,167,854 734,196 Total $ 3,563,311 $ 3,147,323 $ 2,377,561 2016 2015 Property, plant and equipment, net United States $ 374,459 $ 356,704 Canada 10,410 8,447 Other international (2) 109,604 70,756 Total $ 494,473 $ 435,907 (1) The Company has subsidiaries in Asia, Central America, Europe, the Middle East, North America, and South America that generate net sales within those respective countries and in some cases the neighboring regions. The Company has joint ventures in Asia that generate net sales from those countries. The Company also has a subsidiary in Switzerland that generates net sales from that country in addition to net sales to distributors located in numerous non-European countries. External net sales are attributable to geographic regions based on the location of each of the Company’s subsidiaries. A subsidiary may earn revenue from external net sales and external royalties, or from inter-subsidiary net sales, royalties, fees and commissions provided in accordance with certain inter-subsidiary agreements. The resulting earnings of each subsidiary in its respective country are recognized under each respective country’s tax code. Inter-subsidiary revenues and expenses subsequently are eliminated in the Company’s consolidated financial statements and are not included as part of the external net sales reported in different geographic areas. (2) Other international consists of Asia, Central America, Europe, the Middle East, and South America. In response to the State Department’s trade restrictions with Sudan and Syria, we do not authorize or permit any distribution or sales of our product in these countries, and we are not aware of any current or past distribution or sales of our product in Sudan or Syria.

Summary of Quarterly Financial

Summary of Quarterly Financial Information	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Summary of Quarterly Financial Information	(18) SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED) Summarized unaudited financial data are as follows (in thousands): 2016 MARCH 31 JUNE 30 SEPTEMBER 30 DECEMBER 31 Net sales $ 978,794 $ 877,810 $ 942,417 $ 764,290 Gross profit 432,152 416,254 429,978 356,212 Net earnings 109,639 84,009 76,542 15,169 Net earnings attributable to Skechers U.S.A., Inc. 97,612 74,107 65,110 6,664 Net earnings per share: Basic 0.63 0.48 0.42 0.04 Diluted 0.63 0.48 0.42 0.04 2015 MARCH 31 JUNE 30 SEPTEMBER 30 DECEMBER 31 Net sales $ 767,997 $ 800,464 $ 856,179 $ 722,683 Gross profit 332,540 374,608 387,006 329,854 Net earnings 61,658 87,065 73,834 38,490 Net earnings attributable to Skechers U.S.A., Inc. 56,080 79,782 66,602 29,448 Net earnings per share: Basic 0.37 0.52 0.44 0.19 Diluted 0.37 0.52 0.43 0.19

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2016
Valuation And Qualifying Accounts [Abstract]
Valuation and Qualifying Accounts	SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS (in thousands) Years Ended December 31, 2016, 2015, and 2014 DESCRIPTION BALANCE BEGINNING OF PERIOD CHARGED TO REVENUE COSTS AND EXPENSES DEDUCTIONS AND WRITE-OFFS BALANCE AT END OF PERIOD Year-ended December 31, 2014 Allowance for chargebacks $ 2,490 $ 5,530 $ (1,469 ) $ 6,551 Allowance for doubtful accounts 5,980 6,284 (6,823 ) 5,441 Reserve for sales returns and allowances 7,456 2,339 (780 ) 9,015 Reserve for shrinkage 266 1,292 (1,220 ) 338 Reserve for obsolescence 3,485 5,656 (6,140 ) 3,001 Year-ended December 31, 2015 Allowance for chargebacks $ 6,551 $ 3,703 $ (3,189 ) $ 7,065 Allowance for doubtful accounts 5,441 1,538 (1,026 ) 5,953 Reserve for sales returns and allowances 9,015 2,279 (52 ) 11,242 Reserve for shrinkage 338 2,014 (1,945 ) 407 Reserve for obsolescence 3,001 10,321 (10,041 ) 3,281 Year-ended December 31, 2016 Allowance for chargebacks $ 7,065 $ 10,882 $ (6,973 ) $ 10,974 Allowance for doubtful accounts 5,953 1,837 (2,170 ) 5,620 Reserve for sales returns and allowances 11,242 18,101 (4,290 ) 25,053 Reserve for shrinkage 407 2,396 (2,261 ) 542 Reserve for obsolescence 3,281 22,867 (15,220 ) 10,928

The Company and Summary Of Si27

The Company and Summary Of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
The Company and Basis of Presentation	(a) The Company and Basis of Presentation Skechers U.S.A., Inc. and subsidiaries (the “Company”) designs, develops, markets and distributes footwear. The Company operates 413 domestic and 157 international retail stores and an e-commerce business as of December 31, 2016. The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and include the accounts of the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. On August 21, 2015, the Company’s Board of Directors approved a three-for-one stock split, effected in the form of a stock dividend, of both the Company’s Class A and Class B common stock. The stock split was made on October 16, 2015 to stockholders of record at the close of business on October 2, 2015. All share numbers and per-share amounts presented in the consolidated financial statements reflect the three-for-one stock split.
Use of Estimates	(b) Use of Estimates The Company has made a number of estimates and assumptions relating to the reporting of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with accounting principles generally accepted in the United States. Significant areas requiring the use of estimates relate primarily to revenue recognition, allowance for bad debts, returns, sales allowances and customer chargebacks, inventory write-downs, valuation of intangibles and long-lived assets, litigation reserves and valuation of deferred income taxes. Actual results could differ materially from those estimates.
Revenue Recognition	(c) Revenue Recognition The Company recognizes revenue on wholesale sales when products are shipped and the customer takes title and assumes risk of loss, collection of the relevant receivable is reasonably assured, persuasive evidence of an arrangement exists and the sales price is fixed or determinable. This generally occurs at time of shipment. Related costs paid to third-party shipping companies are recorded as a cost of sales. Generally, wholesale customers do not have the right to return goods, however, the Company periodically decides to accept returns or provide customers with credits. Allowances for estimated returns, discounts, doubtful accounts and chargebacks are provided for when related revenue is recorded. The Company recognizes revenue from retail sales at the point of sale. Sales and value added taxes collected from retail customers are excluded from reported revenues. Royalty income is earned from licensing arrangements. Upon signing a new licensing agreement, the Company receives up-front fees, which are generally characterized as prepaid royalties. These fees are initially deferred and recognized as revenue as earned. The first calculated royalty payment is based on actual sales of the licensed product or, in some cases, minimum royalty payments. Typically, at each quarter-end, the Company receives correspondence from licensees indicating actual sales for the period, which is used to calculate and accrue the related royalties currently receivable based on the terms of the agreement.
Business Segment Information	(d) Business Segment Information The Company’s operations and segments are organized along its distribution channels and consist of the following: domestic wholesale, international wholesale, and retail, which includes e-commerce sales. Information regarding these segments is summarized in Note 17 – Segment and Geographic Reporting.
Noncontrolling Interests	(e) Noncontrolling Interests The Company has equity interests in several joint ventures that were established either to exclusively distribute the Company’s products throughout Asia and the Middle East or to construct the Company’s domestic distribution facility. These joint ventures are variable interest entities (“VIE”)’s under Accounting Standards Codification (“ASC”) 810-10-15-14. The Company’s determination of the primary beneficiary of a VIE considers all relationships between the Company and the VIE, including management agreements, governance documents and other contractual arrangements. The Company has determined that it is the primary beneficiary for these VIE’s because the Company has both of the following characteristics: (a) the power to direct the activities of a VIE that most significantly impact the entity’s economic performance; and (b) the obligation to absorb losses of the entity that could potentially be significant to the variable interest entity, or the right to receive benefits from the entity that could potentially be significant to the variable interest entity. Accordingly, the Company includes the assets and liabilities and results of operations of these entities in its consolidated financial statements, even though the Company may not hold a majority equity interest. There have been no changes during 2016 in the accounting treatment or characterization of any previously identified VIE. The Company continues to reassess these relationships quarterly. The assets of these joint ventures are restricted in that they are not available for general business use outside the context of such joint ventures. The holders of the liabilities of each joint venture have no recourse to the Company. The Company does not have a variable interest in any unconsolidated VIEs.
Fair Value of Financial Instruments	(f) Fair Value of Financial Instruments The carrying amount of the Company’s financial instruments, which principally include cash and cash equivalents, investments, accounts receivable, accounts payable and accrued expenses, approximate fair value due to the relatively short maturity of such instruments. The carrying amount of the Company’s long-term borrowings are considered Level 2 liabilities, which approximates fair value, based upon current rates and terms available to the Company for similar debt. As of August 12, 2015, the Company entered into an interest rate swap agreement concurrent with refinancing its domestic distribution center construction loan (see Note 6, Derivative Instruments). The fair value of the interest rate swap was determined using the market standard methodology of netting the discounted future fixed cash payments and the discounted expected variable cash receipts. The variable cash receipt was based on an expectation of future interest rates (forward curves) derived from observable market interest rate curves. To comply with U.S. GAAP, credit valuation adjustments were incorporated to appropriately reflect both the Company’s nonperformance risk and the respective counterparty’s nonperformance risk in the fair value measurements. The majority of the inputs used to value the interest rate swap were within Level 2 of the fair value hierarchy. As of December 31, 2016, the interest rate swap was a Level 2 derivative and was classified as other long-term liabilities in the Company’s consolidated balance sheets.
Cash and Cash Equivalents	(g) Cash and Cash Equivalents Cash and cash equivalents include deposits with initial terms of less than three months. For purposes of the consolidated statements of cash flows, the Company considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents.
Allowance for Bad Debts, Returns, Sales Allowances and Customer Chargebacks	(h) Allowance for Bad Debts, Returns, Sales Allowances and Customer Chargebacks The Company provides a reserve, charged against revenue and its receivables, for estimated losses that may result from its customers’ inability to pay. To minimize the likelihood of uncollectability, customers’ credit-worthiness is reviewed and adjusted periodically in accordance with external credit reporting services, financial statements issued by the customer and the Company’s experience with the account. When a customer’s account becomes significantly past due, the Company generally places a hold on the account and discontinues further shipments to that customer, minimizing further risk of loss. The Company determines the amount of the reserve by analyzing known uncollectible accounts, aged receivables, economic conditions in the customers’ countries or industries, historical losses and its customers’ credit-worthiness. Amounts later determined and specifically identified to be uncollectible are charged against this reserve. The Company also reserves for potential disputed amounts or chargebacks from its customers. The Company’s chargeback reserve is based on a collectability percentage calculated using factors such as historical trends, current economic conditions, and nature of the chargeback receivables. The Company also reserves for potential sales returns and allowances based on historical trends. The likelihood of a material loss on an uncollectible account would be mainly dependent on deterioration in the overall economic conditions in a particular country or environment. Reserves are fully provided for all probable losses of this nature. For receivables that are not specifically identified as high-risk, the Company provides a reserve based upon its historical loss rate as a percentage of sales.
Inventories	(i) Inventories Inventories, principally finished goods, are stated at the lower of cost (based on the first-in, first-out method) or market (net realizable value). Cost includes shipping and handling fees and costs, which are subsequently expensed to cost of sales. The Company provides for estimated losses from obsolete or slow-moving inventories, and writes down the cost of inventory at the time such determinations are made. Reserves are estimated based on inventory on hand, historical sales activity, industry trends, the retail environment, and the expected net realizable value. The net realizable value is determined using estimated sales prices of similar inventory through off-price or discount store channels.
Property, Plant and Equipment	(j) Property, Plant and Equipment Depreciation and amortization of property, plant and equipment is computed using the straight-line method, which based on the following estimated useful lives: Buildings 20 years Building improvements 10 years Furniture, fixtures and equipment 5 to 20 years Leasehold improvements Useful life or remaining lease term, whichever is shorter Property, plant and equipment subject to depreciation and amortization is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. The Company reviews both quantitative and qualitative factors to assess whether a triggering event occurred. The Company prepares a summary of store cash flows from its retail stores to assess potential impairment of the fixed assets and leasehold improvements. Stores with negative cash flows which have been open in excess of 24 months are then reviewed in detail to determine whether impairment exists. Recoverability of assets or asset group to be held and used is measured by a comparison of the carrying amount of an asset or asset group to the estimated undiscounted future cash flows expected to be generated by the asset or asset group. If the carrying amount of an asset or asset group exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset or asset group exceeds the fair value of the asset or asset group. The Company did not record impairment charges during the years ended December 31, 2016, 2015 or 2014.
Income Taxes	(k) Income Taxes The Company accounts for income taxes in accordance with ASC 740-10, which requires that the Company recognize deferred tax liabilities for taxable temporary differences and deferred tax assets for deductible temporary differences and operating loss carry-forwards using enacted tax rates in effect in the years the differences are expected to reverse. Deferred income tax benefit or expense is recognized as a result of changes in net deferred tax assets or deferred tax liabilities. A valuation allowance is recorded when it is more likely than not that some or all of any deferred tax assets will not be realized.
Foreign Currency Translation	(l) Foreign Currency Translation In accordance with ASC 830-30,
Comprehensive Income	(m) Comprehensive Income Comprehensive income is presented in the consolidated statements of comprehensive income. Comprehensive income consists of net earnings, foreign currency translation adjustments, and income attributable to non-controlling interests.
Advertising Costs	(n) Advertising Costs Advertising costs are expensed in the period in which the advertisements are first run, or over the life of the endorsement contract. Advertising expense for the years ended December 31, 2016, 2015 and 2014 was approximately $213.1 million, $188.1 million and $141.7 million, respectively. Prepaid advertising costs were $9.8 million and $11.2 million at December 31, 2016 and 2015, respectively. Prepaid amounts outstanding at December 31, 2016 and 2015 represent the unamortized portion of endorsement contracts, advertising in trade publications and media productions created, but not run, as of December 31, 2016 and 2015, respectively.
Product Design and Development Costs	(o) Product Design and Development Costs The Company charges all product design and development costs to general and administrative expenses, when incurred. Product design and development costs aggregated approximately $13.6 million, $11.2 million, and $10.3 million during the years ended December 31, 2016, 2015 and 2014, respectively.
Warehouse and Distribution Costs	(p) Warehouse and Distribution Costs The Company’s distribution network-related costs are included in general and administrative expenses and are not allocated to specific segments. The expenses related to its distribution network, including the functions of purchasing, receiving, inspecting, allocating, warehousing and packaging of its products totaled $187.3 million, $167.3 million and $134.8 million for 2016, 2015 and 2014, respectively.
Recent Accounting Pronouncements	(q) Recent Accounting Pronouncements In October 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. ASU No. 2016-16, “ Accounting for Income Taxes: Intra-Entity Transfers of Assets Other Than Inventory In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments,” In June 2016, the FASB issued ASU No. 2016-13, “ Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In March 2016, the FASB issued ASU No. 2016-09, “Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” In February 2016, the FASB issued ASU No. 2016-02, “ Leases (Topic 842) In January 2016, the FASB issued ASU No. 2016-01, “ Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities” In July 2015, the FASB issued ASU No. 2015-11, “ Inventory (Topic 330): Simplifying the Measurement of Inventory In May 2014, the FASB issued ASU No. 2014-09 “ Revenue from Contracts with Customers Revenue from Contracts with Customers Revenue Recognition In August 2015, the FASB issued ASU 2015-14, which deferred the effective date of ASU 2014-09 to the first quarter of 2018. In March 2016, April 2016, May 2016, and December 2016, the FASB issued ASU 2016-08, ASU 2016-10, ASU 2016-12, and ASU 2016-20, respectively, as clarifications to ASU 2014-09. ASU 2016-08 clarifies how to identify the unit of accounting for the principal versus agent evaluation, how to apply the control principle to certain types of arrangements, such as service transactions, and reframed the indicators in the guidance to focus on evidence that an entity is acting as a principal rather than as an agent. ASU 2016-10 clarifies the existing guidance on identifying performance obligations and licensing implementation. ASU 2016-12 adds practical expedients related to the transition for contract modifications and further defines a completed contract, clarifies the objective of the collectability assessment and how revenue is recognized if collectability is not probable, and when non-cash considerations should be measured. ASU 2016-20 corrects or improves guidance in thirteen narrow focus aspects of the guidance. These ASU’s also require enhanced disclosures regarding the nature, amount, timing, and uncertainty of revenue and cash flows. The Company will adopt the new revenue standards in its first quarter of 2018. The Company has not selected a transition method. The Company is still completing the assessment of the impact of these ASUs on its consolidated financial statements

The Company and Summary Of Si28

The Company and Summary Of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Estimated Useful Lives of Property, Plant and Equipment	Depreciation and amortization of property, plant and equipment is computed using the straight-line method, which based on the following estimated useful lives: Buildings 20 years Building improvements 10 years Furniture, fixtures and equipment 5 to 20 years Leasehold improvements Useful life or remaining lease term, whichever is shorter

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Property Plant And Equipment [Abstract]
Summary of Property, Plant and Equipment	Property, plant and equipment at December 31, 2016 and 2015 is summarized as follows (in thousands): 2016 2015 Land $ 83,163 $ 76,163 Buildings and improvements 207,665 200,607 Furniture, fixtures and equipment 297,540 248,684 Leasehold improvements 289,847 236,842 Total property, plant and equipment 878,215 762,296 Less accumulated depreciation and amortization 383,742 326,389 Property, plant and equipment, net $ 494,473 $ 435,907

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2016
Payables And Accruals [Abstract]
Summary of Accrued Expenses	Accrued expenses at December 31, 2016 and 2015 are summarized as follows (in thousands): 2016 2015 Accrued inventory purchases $ 48,087 $ 53,607 Accrued payroll and taxes 45,337 33,711 Accrued expenses $ 93,424 $ 87,318

Long-Term Borrowings (Tables)

Long-Term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Long-Term Borrowings	Long-term borrowings at December 31, 2016 and 2015 is as follows (in thousands): 2016 2015 Note payable to banks, due in monthly installments of $121.3 (includes principal and interest), variable-rate interest at 2.77% per annum, secured by property, balloon payment of $62,843 due August 2020 $ 68,059 $ 69,515 Note payable to banks, due in monthly installments of $483.9 (includes principal and interest), fixed-rate interest at 3.19% per annum, secured by property, balloon payment of $11,670 paid in June 2016 — 13,886 Note payable to TCF Equipment Finance, Inc., due in monthly installments of $30.5, (includes principal and interest) fixed- rate interest at 5.24% per annum, maturity date of July 2019 883 1,194 Subtotal 68,942 84,595 Less current installments 1,783 15,653 Total long-term borrowings $ 67,159 $ 68,942
Aggregate Maturities of Long-Term Borrowings	The aggregate maturities of long-term borrowings at December 31, 2016 are as follows (in thousands): 2017 $ 1,783 2018 1,801 2019 1,666 2020 63,692 $ 68,942

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments And Contingencies Disclosure [Abstract]
Future Minimum Lease Payments under Noncancellable Leases	Future minimum lease payments under noncancellable leases at December 31, 2016 are as follows (in thousands): OPERATING LEASES Year ending December 31: 2017 $ 191,345 2018 179,873 2019 156,850 2020 143,309 2021 141,230 Thereafter 557,288 $ 1,369,895

Noncontrolling Interests (Table

Noncontrolling Interests (Tables)	12 Months Ended
	Dec. 31, 2016
Noncontrolling Interest [Abstract]
Carrying Amounts and Classification of Assets and Liabilities for VIEs	The following VIEs are consolidated into the Company’s consolidated financial statements and the carrying amounts and classification of assets and liabilities were as follows (in thousands): HF Logistics-SKX, LLC December 31, 2016 December 31, 2015 Current assets $ 2,006 $ 2,111 Non-current assets 108,668 113,928 Total assets $ 110,674 $ 116,039 Current liabilities $ 2,469 $ 2,461 Non-current liabilities 68,168 69,951 Total liabilities $ 70,637 $ 72,412 Distribution joint ventures (1) December 31, 2016 December 31, 2015 Current assets $ 289,227 $ 154,060 Non-current assets 49,229 34,782 Total assets $ 338,456 $ 188,842 Current liabilities $ 132,518 $ 68,198 Non-current liabilities 2,214 62 Total liabilities $ 134,732 $ 68,260 (1) Distribution joint ventures include Skechers Limited (Israel), Skechers China Limited, Skechers Korea Limited, Skechers Southeast Asia Limited, Skechers (Thailand) Limited, Skechers Retail India Private Limited, and Skechers South Asia Private Limited.
Summary of Net Earnings Attributable to, Distribution to and Contribution from Non-controlling	The following is a summary of net earnings attributable to, distributions to and contributions from non-controlling interests (in thousands): Year Ended December 31, 2016 2015 2014 Net earnings attributable to non-controlling interests $ 41,866 $ 29,135 $ 13,385 Distributions to: HF Logistics-SKX, LLC 4,091 38,092 3,700 Skechers China Limited 11,922 450 350 Skechers Southeast Asia Limited 1,280 — — Skechers Hong Kong Limited 451 — — Contributions from: India distribution joint ventures 2,943 2,273 504 Skechers Korea Co., Ltd. 8,273 — — Skechers Footwear Ltd. (Israel) 2,764 — —

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Reconciliation of Net Earnings and Weighted Average Common Shares Outstanding	The following is a reconciliation of net earnings and weighted average common shares outstanding for purposes of calculating earnings per share (in thousands): Basic earnings per share 2016 2015 2014 Net earnings attributable to Skechers U.S.A., Inc. $ 243,493 $ 231,912 $ 138,811 Weighted average common shares outstanding 154,169 152,847 151,839 Basic earnings per share attributable to Skechers U.S.A., Inc. $ 1.58 $ 1.52 $ 0.91 Diluted earnings per share 2016 2015 2014 Net earnings attributable to Skechers U.S.A., Inc. $ 243,493 $ 231,912 $ 138,811 Weighted average common shares outstanding 154,169 152,847 151,839 Dilutive effect of nonvested shares 915 1,353 1,240 Weighted average common shares outstanding 155,084 154,200 153,079 Diluted earnings per share attributable to Skechers U.S.A., Inc. $ 1.57 $ 1.50 $ 0.91

Stock Compensation (Tables)

Stock Compensation (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Nonvested Shares Related to the 2007 Plan	A summary of the status and changes of nonvested shares related to the 2007 Plan as of and for the period ended December 31, 2016 is presented below: SHARES WEIGHTED-AVERAGE GRANT-DATE FAIR VALUE Nonvested at January 1, 2014 828,498 $ 6.68 Granted 3,277,500 15.67 Vested/Released (291,999 ) 6.66 Cancelled (22,500 ) 6.25 Nonvested at December 31, 2014 3,791,499 14.46 Granted 40,500 29.83 Vested/Released (1,106,499 ) 11.81 Nonvested at December 31, 2015 2,725,500 15.77 Granted 1,444,000 31.69 Vested/Released (1,108,336 ) 12.32 Cancelled (18,000 ) 17.81 Nonvested at December 31, 2016 3,043,164 24.57

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Provisions for Income Tax Expense (Benefit)	The provisions for income tax expense were as follows (in thousands): 2016 2015 2014 Federal: Current $ 45,258 $ 45,095 $ 7,677 Deferred (3,961 ) 2,774 23,659 Total federal 41,297 47,869 31,336 State: Current 3,406 2,506 2,060 Deferred (49 ) 1,798 529 Total state 3,357 4,304 2,589 Foreign: Current 31,046 21,204 5,399 Deferred (1,575 ) (927 ) (140 ) Total foreign 29,471 20,277 5,259 Total income taxes $ 74,125 $ 72,450 $ 39,184
Schedule of Earnings (Loss) before Income Taxes and Income Tax Expense (Benefit)	The Company’s earnings (loss) before income taxes and income tax expense for 2016, 2015 and 2014 are as follows (in thousands): Years Ended December 31, 2016 2015 2014 Income tax jurisdiction Earnings (loss) before income taxes Income tax expense Earnings (loss) before income taxes Income tax expense Earnings (loss) before income taxes Income tax expense United States $ 105,589 $ 44,654 $ 136,726 $ 52,173 $ 82,778 $ 32,500 Peoples Republic of China (“China”) 72,584 11,720 49,027 11,084 15,201 1,179 Jersey (1) 146,880 — 123,721 — 77,555 — Non-benefited loss operations (2) (16,189 ) 12 (16,719 ) 164 (13,021 ) — Other jurisdictions (3) 50,620 17,739 40,742 9,029 28,867 5,505 Earnings before income taxes $ 359,484 $ 74,125 $ 333,497 $ 72,450 $ 191,380 $ 39,184 Effective tax rate (4) 20.6 % 21.7 % 20.5 % (1) Jersey does not assess income tax on corporate net earnings. (2) (3) Consists of entities in the following tax jurisdictions, each of which comprises not more than 5% of consolidated earnings (loss) before taxes in the period being reported: Albania, Austria, Belgium, Bosnia & Herzegovina, Canada, Chile, Colombia, Costa Rica, France, Germany, Hong Kong, Hungary, India, Italy, Kosovo, Macedonia, Malaysia, Montenegro, Netherlands, Panama, Peru, Poland, Portugal, Romania, Serbia, Singapore, Spain, Switzerland, Thailand, Vietnam, and the United Kingdom. (4) .
Summary of Earnings before Income Taxes	Income taxes differ from the statutory tax rates as applied to earnings before income taxes as follows (in thousands): 2016 2015 2014 Expected income tax expense $ 125,819 $ 116,724 $ 66,981 State income tax, net of federal benefit 2,335 2,011 1,032 Rate differential on foreign income (58,508 ) (44,541 ) (27,364 ) Change in unrecognized tax benefits 135 (2,233 ) (2,717 ) Non-deductible expenses 2,330 (350 ) 288 Other 575 285 3,333 Change in valuation allowance 1,439 554 (2,369 ) Total provision for income taxes $ 74,125 $ 72,450 $ 39,184 Effective tax rate 20.6 % 21.7 % 20.5 %
Deferred Tax Assets and Liabilities	The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at December 31, 2016 and 2015 are presented below (in thousands): 2016 2015 Deferred tax assets: Inventory adjustments $ 6,985 $ 6,249 Accrued expenses 29,094 17,619 Allowances for bad debts and chargebacks 4,837 6,972 Loss carryforwards 20,891 23,073 Business credit carryforward 5,031 5,214 Share-based compensation 5,993 3,628 Valuation allowance (19,527 ) (18,088 ) Total deferred tax assets 53,304 44,667 Deferred tax liabilities: Prepaid expenses 8,422 8,566 Depreciation on property, plant and equipment 19,251 22,406 Total deferred tax liabilities 27,673 30,972 Net deferred tax assets $ 25,631 $ 13,695
Reconciliation of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): 2016 2015 Beginning balance $ 6,143 $ 7,936 Additions for current year tax positions 1,069 888 Additions for prior year tax positions 138 — Reductions for prior year tax positions — (1,099 ) Settlement of uncertain tax positions (616 ) — Reductions related to lapse of statute of limitations (126 ) (1,582 ) Ending balance $ 6,608 $ 6,143

Business and Credit Concentra37

Business and Credit Concentrations (Tables)	12 Months Ended
	Dec. 31, 2016
Risks And Uncertainties [Abstract]
Company's Top Five Manufacturers Produced	The Company’s top five manufacturers produced the following for the years ended December 31, 2016, 2015 and 2014, respectively: Percentage of Total Production Years Ended December 31, 2016 2015 2014 Manufacturer #1 22.9 % 31.5 % 37.5 % Manufacturer #2 10.1 % 9.1 % 6.1 % Manufacturer #3 8.8 % 7.3 % 5.7 % Manufacturer #4 4.9 % 5.0 % 4.9 % Manufacturer #5 4.3 % 3.6 % 4.7 % 51.0 % 56.5 % 58.9 %

Segment and Geographic Report38

Segment and Geographic Reporting (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Segment Reporting Information	Net sales, gross margins and identifiable assets for the domestic wholesale, international wholesale, and retail segments on a combined basis were as follows (in thousands): 2016 2015 2014 Net sales Domestic wholesale $ 1,199,832 $ 1,219,779 $ 997,994 International wholesale 1,391,235 1,094,395 689,195 Retail 972,244 833,149 690,372 Total $ 3,563,311 $ 3,147,323 $ 2,377,561 2016 2015 2014 Gross profit Domestic wholesale $ 454,088 $ 471,104 $ 367,980 International wholesale 616,110 454,665 292,722 Retail 564,398 498,239 411,203 Total $ 1,634,596 $ 1,424,008 $ 1,071,905 2016 2015 Identifiable assets Domestic wholesale $ 1,161,719 $ 1,086,554 International wholesale 954,874 713,424 Retail 277,077 239,900 Total $ 2,393,670 $ 2,039,878 2016 2015 2014 Additions to property, plant and equipment Domestic wholesale $ 33,677 $ 38,080 $ 9,655 International wholesale 44,286 37,909 18,899 Retail 41,508 42,155 28,351 Total $ 119,471 $ 118,144 $ 56,905
Geographic Information	Geographic Information The following summarizes the Company’s operations in different geographic areas as of and for the years ended December 31: 2016 2015 2014 Net Sales (1) United States $ 1,920,051 $ 1,876,201 $ 1,558,226 Canada 130,555 103,268 85,139 Other international (2) 1,512,705 1,167,854 734,196 Total $ 3,563,311 $ 3,147,323 $ 2,377,561 2016 2015 Property, plant and equipment, net United States $ 374,459 $ 356,704 Canada 10,410 8,447 Other international (2) 109,604 70,756 Total $ 494,473 $ 435,907 (1) The Company has subsidiaries in Asia, Central America, Europe, the Middle East, North America, and South America that generate net sales within those respective countries and in some cases the neighboring regions. The Company has joint ventures in Asia that generate net sales from those countries. The Company also has a subsidiary in Switzerland that generates net sales from that country in addition to net sales to distributors located in numerous non-European countries. External net sales are attributable to geographic regions based on the location of each of the Company’s subsidiaries. A subsidiary may earn revenue from external net sales and external royalties, or from inter-subsidiary net sales, royalties, fees and commissions provided in accordance with certain inter-subsidiary agreements. The resulting earnings of each subsidiary in its respective country are recognized under each respective country’s tax code. Inter-subsidiary revenues and expenses subsequently are eliminated in the Company’s consolidated financial statements and are not included as part of the external net sales reported in different geographic areas. (2) Other international consists of Asia, Central America, Europe, the Middle East, and South America. In response to the State Department’s trade restrictions with Sudan and Syria, we do not authorize or permit any distribution or sales of our product in these countries, and we are not aware of any current or past distribution or sales of our product in Sudan or Syria.

Summary of Quarterly Financia39

Summary of Quarterly Financial Information (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Summary of Unaudited Financial Data	Summarized unaudited financial data are as follows (in thousands): 2016 MARCH 31 JUNE 30 SEPTEMBER 30 DECEMBER 31 Net sales $ 978,794 $ 877,810 $ 942,417 $ 764,290 Gross profit 432,152 416,254 429,978 356,212 Net earnings 109,639 84,009 76,542 15,169 Net earnings attributable to Skechers U.S.A., Inc. 97,612 74,107 65,110 6,664 Net earnings per share: Basic 0.63 0.48 0.42 0.04 Diluted 0.63 0.48 0.42 0.04 2015 MARCH 31 JUNE 30 SEPTEMBER 30 DECEMBER 31 Net sales $ 767,997 $ 800,464 $ 856,179 $ 722,683 Gross profit 332,540 374,608 387,006 329,854 Net earnings 61,658 87,065 73,834 38,490 Net earnings attributable to Skechers U.S.A., Inc. 56,080 79,782 66,602 29,448 Net earnings per share: Basic 0.37 0.52 0.44 0.19 Diluted 0.37 0.52 0.43 0.19

The Company and Summary of Si40

The Company and Summary of Significant Accounting Policies - Additional Information (Detail)	Aug. 21, 2015	Dec. 31, 2016USD ($)Store	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Schedule Of Organization And Summary Of Significant Accounting Policies [Line Items]
Derivative effective dates		Aug. 12, 2015
Impairment charges		$ 0	$ 0	$ 0
Advertising expense		213,100,000	188,100,000	141,700,000
Prepaid advertising costs		9,800,000	11,200,000
Product design and development costs		13,600,000	11,200,000	10,300,000
Warehouse and distribution costs		$ 187,300,000	$ 167,300,000	$ 134,800,000
Class A and Class B Common Stock [Member]
Schedule Of Organization And Summary Of Significant Accounting Policies [Line Items]
Common stock split ratio	3
Dividend payable date to common stock shareholders	Oct. 16, 2015
Dividend record date on common stock	Oct. 2, 2015
Domestic [Member]
Schedule Of Organization And Summary Of Significant Accounting Policies [Line Items]
Number of operating retail stores | Store		413
International [Member]
Schedule Of Organization And Summary Of Significant Accounting Policies [Line Items]
Number of operating retail stores | Store		157

The Company and Summary of Si41

The Company and Summary of Significant Accounting Policies - Summary of Estimated Useful Lives of Property, Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2016
Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	20 years
Building improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	10 years
Furniture, fixtures and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Furniture, fixtures and equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	20 years
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	Useful life or remaining lease term, whichever is shorter

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property Plant And Equipment [Abstract]
Land	$ 83,163	$ 76,163
Buildings and improvements	207,665	200,607
Furniture, fixtures and equipment	297,540	248,684
Leasehold improvements	289,847	236,842
Total property, plant and equipment	878,215	762,296
Less accumulated depreciation and amortization	383,742	326,389
Property, plant and equipment, net	$ 494,473	$ 435,907

Accrued Expenses - Summary of A

Accrued Expenses - Summary of Accrued Expenses (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Payables And Accruals [Abstract]
Accrued inventory purchases	$ 48,087	$ 53,607
Accrued payroll and taxes	45,337	33,711
Accrued expenses	$ 93,424	$ 87,318

Line of Credit and Short-Term44

Line of Credit and Short-Term Borrowings - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Jun. 30, 2015
Debt Instrument [Line Items]
Short-term borrowings	$ 6,086,000	$ 59,000
Line of Credit [Member]
Debt Instrument [Line Items]
Maximum amount of credit facility			$ 250,000,000
Maturity date of credit agreement	Jun. 30, 2020
Line of credit facility, interest rate	Borrowings bear interest at the Company’s election based on (a) LIBOR or (b) the greater of (i) the Prime Rate, (ii) the Federal Funds Rate plus 0.5% and (iii) LIBOR for a 30-day period plus 1.0%, in each case, plus an applicable margin based on the average daily principal balance of revolving loans available under the Credit Agreement.
Unused line of credit fee	0.25%
Debt closing and arrangement fees	$ 1,100,000
Line of credit facility, expiration period	5 years
Line of credit facility, outstanding amount	$ 100,000	$ 100,000
Line of Credit [Member] | Federal Funds Rate [Member]
Debt Instrument [Line Items]
Interest rate of line of credit agreement	0.50%
Line of Credit [Member] | LIBOR Loans [Member]
Debt Instrument [Line Items]
Interest rate of line of credit agreement	1.00%
Line of Credit [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of credit, increase			$ 100,000,000
Joint Venture [Member] | India [Member]
Debt Instrument [Line Items]
Short-term borrowings	$ 6,000,000

Long-Term Borrowings - Long-Ter

Long-Term Borrowings - Long-Term Borrowings (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long-term borrowings	$ 68,942	$ 84,595
Less current installments	1,783	15,653
Total long-term borrowings	67,159	68,942
Modification Loan [Member] | Construction Loan Agreement [Member] | Joint Venture with HF Logistics [Member]
Debt Instrument [Line Items]
Long-term borrowings	68,059	69,515
Second Note [Member] | Equipment Notes [Member]
Debt Instrument [Line Items]
Long-term borrowings		13,886
Notes payable to TCF Finance [Member] | Equipment Notes [Member]
Debt Instrument [Line Items]
Long-term borrowings	$ 883	$ 1,194

Long-Term Borrowings - Long-T46

Long-Term Borrowings - Long-Term Borrowings (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2016USD ($)
Equipment Notes [Member] | Second Note [Member]
Debt Instrument [Line Items]
Monthly repayment installment of note payable	$ 483,900
Fixed interest rate of note payable	3.19%
Balloon payment required under note payable, paid	$ 11,670,000
Due date for note payable	2016-06
Frequency of periodic payment	Monthly
Equipment Notes [Member] | Notes payable to TCF Finance [Member]
Debt Instrument [Line Items]
Monthly repayment installment of note payable	$ 30,500
Fixed interest rate of note payable	5.24%
Due date for note payable	2019-07
Frequency of periodic payment	Monthly
Joint Venture with HF Logistics [Member] | Construction Loan Agreement [Member] | Modification Loan [Member]
Debt Instrument [Line Items]
Monthly repayment installment of note payable	$ 121,300
Variable interest rate of note payable	2.77%
Balloon payment required under note payable	$ 62,843,000
Due date for note payable	2020-08
Frequency of periodic payment	Monthly

Long-Term Borrowings - Aggregat

Long-Term Borrowings - Aggregate Maturities of Long-Term Borrowings (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
2,017	$ 1,783
2,018	1,801
2,019	1,666
2,020	63,692
Long-term borrowings	$ 68,942	$ 84,595

Long-Term Borrowings - Addition

Long-Term Borrowings - Additional Information (Detail) - USD ($)	Aug. 11, 2015	Dec. 29, 2010	Dec. 31, 2016	Nov. 16, 2012	Jun. 30, 2011	Apr. 30, 2010
Debt Instrument [Line Items]
Interest rate swap agreement date			Aug. 12, 2015
Derivative effective dates			Aug. 12, 2015
Maturity date of swap agreement			Aug. 12, 2022
Joint Venture with HF Logistics [Member] | Construction Loan Agreement [Member] | Interest Rate Swap [Member]
Debt Instrument [Line Items]
Interest rate swap agreement date			Aug. 14, 2015
Derivative effective dates			Aug. 12, 2015
Maturity date of swap agreement			Aug. 12, 2022
Derivative early termination date			Aug. 1, 2020
Effective fixed interest rate of loan with swap			4.08%
Original Modified Loan [Member] | Joint Venture with HF Logistics [Member] | Construction Loan Agreement [Member]
Debt Instrument [Line Items]
Debt instrument maturity date			Oct. 30, 2015
Maximum limit of Master Agreement for long-term debt		$ 80,000,000
Term of Master Agreement for long-term debt			60 months
Modification Loan [Member] | Joint Venture with HF Logistics [Member] | Construction Loan Agreement [Member]
Debt Instrument [Line Items]
Debt instrument maturity date			Aug. 12, 2020
Outstanding principal balance of the original loan	$ 77,300,000
Capital contribution made by the company	38,700,000
Ownership percentage joint venture			50.00%
Current borrowing capacity	$ 70,000,000
Payment of accrued interest, loan fees and other closing costs			$ 900,000
Distribution made by JV			$ 31,300,000
Description of maturity date of debt instrument			The maturity date of the New Loan is August 12, 2020, which HF-T1 has one option to extend by an additional 24 months, or until August 12, 2022, upon payment of a fee and satisfaction of certain customary conditions.
Modification Loan [Member] | Joint Venture with HF Logistics [Member] | Construction Loan Agreement [Member] | LIBOR Loans [Member]
Debt Instrument [Line Items]
Debt instrument basis spread on variable rate			LIBOR Daily Floating Rate (as defined in the Amended Loan Agreement) plus a margin of 2%.
Interest rate of line of credit agreement			2.00%
First Note [Member] | Equipment Notes [Member]
Debt Instrument [Line Items]
Borrowing under Master Agreement for long-term debt		$ 39,300,000
Fixed interest rate of note payable			3.54%
Second Note [Member] | Equipment Notes [Member]
Debt Instrument [Line Items]
Fixed interest rate of note payable			3.19%
Borrowing limit under new agreement					$ 36,300,000
Maximum [Member] | Equipment Notes [Member]
Debt Instrument [Line Items]
Borrowing under loan agreement				$ 80,000,000
Maximum [Member] | Original Loan [Member] | Joint Venture with HF Logistics [Member] | Construction Loan Agreement [Member]
Debt Instrument [Line Items]
Borrowing under loan agreement						$ 55,000,000

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Interest rate swap agreement date	Aug. 12, 2015
Cash flow hedge, variable rate debt	$ 70
Derivative notional amount	$ 68.1
Maturity date of swap agreement	Aug. 12, 2022
Weighted-average fixed rate	2.08%
Derivative instrument interest rate description	30-day LIBOR rate
Derivative, fixed interest rate	4.08%

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Millions	Apr. 17, 2015CasePlaintiff	Dec. 31, 2016USD ($)CaseClaimPlaintiff	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2016USD ($)CaseClaim	Oct. 06, 2014Case
Commitments And Contingencies [Line Items]
Operating lease agreements expiration		Jan. 31, 2033
Rent expenses | $		$ 171	$ 137.8	$ 107
Minimum percentage of interest-bearing open purchase arrangements		0.00%
Maximum percentage of interest-bearing open purchase arrangements		0.50%
Minimum financing days of interest- bearing open purchase arrangements		30 days
Maximum financing days of interest- bearing open purchase arrangements		60 days
Amounts outstanding under interest- bearing open purchase arrangements | $		$ 260.7	120.4		$ 260.7
Interest expense under interest- bearing open purchase arrangements | $		4.4	$ 5.4	$ 5.1
Open purchase commitments | $		$ 850.6			$ 850.6
Number of pending cases		50			50
Number of personal injury cases filed		12
Number of personal Injury cases settled | Claim					34
Skechers U.S.A., Inc., Skechers U.S.A., Inc. II and Skechers Fitness Group [Member]
Commitments And Contingencies [Line Items]
Number of claim dismissed in part		21
MDL [Member]
Commitments And Contingencies [Line Items]
Number of pending cases | Claim		35			35
Number of personal injury cases filed					1,235
Number of personal Injury cases settled | Claim					1,743
Number of cases in dismissed					42
MDL [Member] | Settled Litigation [Member]
Commitments And Contingencies [Line Items]
Number claims settled and dismissed | Claim		11
Single Plaintiff Lawsuit [Member] | Skechers U.S.A., Inc., Skechers U.S.A., Inc. II and Skechers Fitness Group [Member]
Commitments And Contingencies [Line Items]
Number of cases in dismissed		1
Multi-Plaintiff Lawsuits [Member] | Skechers U.S.A., Inc., Skechers U.S.A., Inc. II and Skechers Fitness Group [Member]
Commitments And Contingencies [Line Items]
Number of cases in dismissed		28
Filed As Formal Actions [Member]
Commitments And Contingencies [Line Items]
Number of personal Injury cases settled | Claim					17
Filed As Formal Actions [Member] | MDL [Member]
Commitments And Contingencies [Line Items]
Number of personal Injury cases settled | Claim					1,141
Plaintiff Fact Sheets [Member]
Commitments And Contingencies [Line Items]
Number of personal Injury cases settled | Claim					17
Number of unfiled claims abandoned | Claim					38
Plaintiff Fact Sheets [Member] | MDL [Member]
Commitments And Contingencies [Line Items]
Number of personal Injury cases settled | Claim					602
Superior Courts of the State of California [Member] | Skechers U.S.A., Inc., Skechers U.S.A., Inc. II and Skechers Fitness Group [Member]
Commitments And Contingencies [Line Items]
Number of personal injury cases filed		72
Number of claims plaintiffs | Plaintiff		920
Superior Courts of the State of California [Member] | MDL [Member] | Skechers U.S.A., Inc., Skechers U.S.A., Inc. II and Skechers Fitness Group [Member]
Commitments And Contingencies [Line Items]
Number of claims plaintiffs | Plaintiff		360
LASC Coordinated Cases [Member] | Skechers U.S.A., Inc., Skechers U.S.A., Inc. II and Skechers Fitness Group [Member]
Commitments And Contingencies [Line Items]
Number of pending cases		14			14	3
Number of claims plaintiffs | Plaintiff	620	68
Number claims settled and dismissed	53
Number claims partially dismissed		11
Number of claims plaintiffs fully resolved and dismissed | Plaintiff		221
Number of plaintiffs proceeding | Plaintiff		24
LASC Coordinated Cases [Member] | Skechers U.S.A., Inc., Skechers U.S.A., Inc. II and Skechers Fitness Group [Member] | Settled Litigation [Member]
Commitments And Contingencies [Line Items]
Number of personal Injury cases settled		4
Number of claims plaintiffs | Plaintiff		26
Equipment and Automobiles [Member]
Commitments And Contingencies [Line Items]
Operating lease agreements expiration		2018-09

Commitments and Contingencies51

Commitments and Contingencies - Future Minimum Lease Payments under Noncancellable Leases (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Commitments And Contingencies Disclosure [Abstract]
2017, Operating Leases	$ 191,345
2018, Operating Leases	179,873
2019, Operating Leases	156,850
2020, Operating Leases	143,309
2021, Operating Leases	141,230
Thereafter, Operating leases	557,288
Total, Operating leases	$ 1,369,895

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, par value	$ 0.001	$ 0.001
Class A Common Stock [Member]
Class of Stock [Line Items]
Common Stock, shares authorized	500,000,000	500,000,000
Common Stock, par value	$ 0.001	$ 0.001
Class B Common Stock [Member]
Class of Stock [Line Items]
Common Stock, shares authorized	75,000,000
Common Stock, par value	$ 0.001
Certain Class B stockholders converted into Class A	1,733,270	5,131,296	1,199,328

Noncontrolling Interests - Carr

Noncontrolling Interests - Carrying Amounts and Classification of Assets and Liabilities for VIEs (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Variable Interest Entity [Line Items]
Current assets	$ 1,827,766	$ 1,548,192
Non-current assets	565,904	491,686
TOTAL ASSETS	2,393,670	2,039,878
Current liabilities	621,730	577,013
Non-current liabilities	86,426	87,131
Total liabilities	708,156	664,144
Variable interest entity, primary beneficiary [Member] | HF Logistics-SKX, LLC [Member]
Variable Interest Entity [Line Items]
Current assets	2,006	2,111
Non-current assets	108,668	113,928
TOTAL ASSETS	110,674	116,039
Current liabilities	2,469	2,461
Non-current liabilities	68,168	69,951
Total liabilities	70,637	72,412
Variable interest entity, primary beneficiary [Member] | Distribution joint ventures [Member]
Variable Interest Entity [Line Items]
Current assets	289,227	154,060
Non-current assets	49,229	34,782
TOTAL ASSETS	338,456	188,842
Current liabilities	132,518	68,198
Non-current liabilities	2,214	62
Total liabilities	$ 134,732	$ 68,260

Noncontrolling Interests - Summ

Noncontrolling Interests - Summary of Net Earnings Attributable to, Distribution to and Contribution from Non-controlling (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Variable Interest Entity [Line Items]
Net earnings attributable to non-controlling interests	$ 41,866	$ 29,135	$ 13,385
Distributions to non-controlling interests of consolidated entity	17,744	39,148	4,050
Contributions from non-controlling interests of consolidated entity	13,980	2,272	503
HF Logistics-SKX, LLC [Member]
Variable Interest Entity [Line Items]
Distributions to non-controlling interests of consolidated entity	4,091	38,092	3,700
Skechers China Limited [Member]
Variable Interest Entity [Line Items]
Distributions to non-controlling interests of consolidated entity	11,922	450	350
Skechers Southeast Asia Limited [Member]
Variable Interest Entity [Line Items]
Distributions to non-controlling interests of consolidated entity	1,280
Skechers Hong Kong Limited [Member]
Variable Interest Entity [Line Items]
Distributions to non-controlling interests of consolidated entity	451
India Distribution Joint Ventures [Member]
Variable Interest Entity [Line Items]
Contributions from non-controlling interests of consolidated entity	2,943	$ 2,273	$ 504
Skechers Korea Co., Ltd. [Member]
Variable Interest Entity [Line Items]
Contributions from non-controlling interests of consolidated entity	8,273
Skechers Footwear Ltd. (Israel) [Member]
Variable Interest Entity [Line Items]
Contributions from non-controlling interests of consolidated entity	$ 2,764

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share [Line Items]
Options excluded from the computation of diluted earnings	346,912	0	0
Class A Common Stock [Member]
Earnings Per Share [Line Items]
Common stock, voting rights	One vote per share
Class B Common Stock [Member]
Earnings Per Share [Line Items]
Common stock, voting rights	Ten votes per share

Earnings Per Share - Reconcilia

Earnings Per Share - Reconciliation of Net Earnings and Weighted Average Common Shares Outstanding (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Basic earnings per share
Net earnings attributable to Skechers U.S.A., Inc.	$ 6,664	$ 65,110	$ 74,107	$ 97,612	$ 29,448	$ 66,602	$ 79,782	$ 56,080	$ 243,493	$ 231,912	$ 138,811
Weighted average common shares outstanding									154,169	152,847	151,839
Basic earnings per share attributable to Skechers U.S.A., Inc.	$ 0.04	$ 0.42	$ 0.48	$ 0.63	$ 0.19	$ 0.44	$ 0.52	$ 0.37	$ 1.58	$ 1.52	$ 0.91
Diluted earnings per share
Net earnings attributable to Skechers U.S.A., Inc.	$ 6,664	$ 65,110	$ 74,107	$ 97,612	$ 29,448	$ 66,602	$ 79,782	$ 56,080	$ 243,493	$ 231,912	$ 138,811
Weighted average common shares outstanding									154,169	152,847	151,839
Dilutive effect of nonvested shares									915	1,353	1,240
Weighted average common shares outstanding									155,084	154,200	153,079
Diluted earnings per share attributable to Skechers U.S.A., Inc.	$ 0.04	$ 0.42	$ 0.48	$ 0.63	$ 0.19	$ 0.43	$ 0.52	$ 0.37	$ 1.57	$ 1.50	$ 0.91

Stock Compensation - Additional

Stock Compensation - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Apr. 16, 2007
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to nonvested common shares	$ 57,000
Weighted average period for recognition of cost	2 years 2 months 12 days
Total fair value of shares vested	$ 13,700	$ 13,100
Proceeds from issuance of common stock under the employee stock purchase plan, Shares	220,844	223,892	306,459
Proceeds from issuance of common stock under the employee stock purchase plan	$ 5,120	$ 4,318	$ 3,363
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares from the date of grant	1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of shares from the date of grant	4 years
2007 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved for issuance				22,500,000
Number of shares that remain available for grant	9,682,643
Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved for issuance	0
2007 Plan and 2008 ESPP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized compensation expense	$ 23,100	18,300	8,700
Income tax benefits	$ 4,700	$ 8,000	$ 1,400
2008 ESPP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved for issuance				9,000,000
Maximum percentage of employee's compensation to purchase common stock	15.00%
Percentage of price of common stock purchased	85.00%

Stock Compensation - Summary of

Stock Compensation - Summary of Nonvested Shares Related to the 2007 Plan (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Nonvested, Shares, Beginning of Period	2,725,500	3,791,499	828,498
Granted, Shares	1,444,000	40,500	3,277,500
Vested/Released, Shares	(1,108,336)	(1,106,499)	(291,999)
Cancelled, Shares	(18,000)		(22,500)
Nonvested, Shares, End of Period	3,043,164	2,725,500	3,791,499
Nonvested, Weighted Average Grant-Date Fair Value, Beginning of Period	$ 15.77	$ 14.46	$ 6.68
Granted, Weighted Average Grant-Date Fair Value	31.69	29.83	15.67
Vested/Released, Weighted Average Grant-Date Fair Value	12.32	11.81	6.66
Cancelled, Weighted Average Grant-Date Fair Value	17.81		6.25
Nonvested, Weighted Average Grant-Date Fair Value, End of Period	$ 24.57	$ 15.77	$ 14.46

Income Taxes - Provisions for I

Income Taxes - Provisions for Income Tax Expense (Benefit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Federal:
Current	$ 45,258	$ 45,095	$ 7,677
Deferred	(3,961)	2,774	23,659
Total federal	41,297	47,869	31,336
State:
Current	3,406	2,506	2,060
Deferred	(49)	1,798	529
Total state	3,357	4,304	2,589
Foreign:
Current	31,046	21,204	5,399
Deferred	(1,575)	(927)	(140)
Total foreign	29,471	20,277	5,259
Total income taxes (benefit)	$ 74,125	$ 72,450	$ 39,184

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule Of Income Taxes [Line Items]
U.S. federal and state statutory rate	39.00%
Income (loss) before income taxes	$ 359,484,000	$ 333,497,000	$ 191,380,000
Income tax expense	$ 74,125,000	$ 72,450,000	$ 39,184,000
Effective tax rate	20.60%	21.70%	20.50%
Cash and cash equivalents	$ 718,536,000	$ 507,991,000	$ 466,685,000	$ 372,011,000
Cumulative total earnings	699,600,000	482,700,000
Increase in unrecognized tax benefits	500,000
Unrecognized tax benefits that would be recorded as reduction in income tax expense if recognized	5,500,000
Interest and penalties	400,000	600,000	200,000
Accrued interest and penalties	1,100,000	1,500,000
Prior year unrecognized tax benefits by result of expiring statutes	126,000	1,582,000
Reduction in prior period unrecognized tax benefits	600,000
Reasonably possible reduction in unrecognized tax benefits for next twelve months	900,000
Other international [Member]
Schedule Of Income Taxes [Line Items]
Increase (decrease) in net sales	344,900,000
Non-US [Member]
Schedule Of Income Taxes [Line Items]
Cash and cash equivalents	$ 368,400,000
Non-US [Member] | Geographic concentration risk [Member] | Cash and Cash Equivalents Geographical Area [Member]
Schedule Of Income Taxes [Line Items]
Percentage of cash and cash equivalents	51.30%
Non-US [Member] | Funds Available For Repatriation [Member]
Schedule Of Income Taxes [Line Items]
Cash and cash equivalents	$ 33,400,000
Non-U.S jurisdictions [Member]
Schedule Of Income Taxes [Line Items]
Income (loss) before income taxes	$ 253,900,000
Average income tax rate	11.60%
Income tax expense	$ 29,500,000
Income before income taxes relates to foreign losses	16,200,000
Net operating loss carry-forwards	69,400,000	66,800,000
Valuation allowance against deferred tax assets	16,700,000	16,500,000
U.S Jurisdictions [Member]
Schedule Of Income Taxes [Line Items]
Income (loss) before income taxes	$ 105,589,000	136,726,000	82,778,000
Average income tax rate	42.30%
Income tax expense	$ 44,654,000	52,173,000	32,500,000
Jersey [Member]
Schedule Of Income Taxes [Line Items]
Income (loss) before income taxes	146,880,000	123,721,000	77,555,000
Increase in earnings before income taxes	$ 23,200,000
Percentage of increase in earnings before income taxes	18.70%
Other jurisdictions [Member]
Schedule Of Income Taxes [Line Items]
Income (loss) before income taxes	$ 50,620,000	40,742,000	28,867,000
Income tax expense	17,739,000	9,029,000	$ 5,505,000
State [Member]
Schedule Of Income Taxes [Line Items]
Tax credits due to operating loss carried back	5,000,000	8,800,000
Net operating loss carry-forwards	31,700,000	33,300,000
Valuation allowance against deferred tax assets	$ 0	$ 0
Credit carry-forward expiration, description	These tax credit and net operating loss carry-forward amounts don’t begin to expire until 2028 and 2021, respectively.
Domestic and Foreign [Member]
Schedule Of Income Taxes [Line Items]
Prior year unrecognized tax benefits by result of expiring statutes	$ 400,000
Minimum [Member] | Non-U.S jurisdictions [Member]
Schedule Of Income Taxes [Line Items]
Statutory federal rate	0.00%
Minimum [Member] | Other jurisdictions [Member]
Schedule Of Income Taxes [Line Items]
Consolidated earnings (loss) before taxes, percent	5.00%
Maximum [Member] | Non-U.S jurisdictions [Member]
Schedule Of Income Taxes [Line Items]
Statutory federal rate	34.00%

Income Taxes - Schedule of Earn

Income Taxes - Schedule of Earnings (Loss) before Income Taxes and Income Tax Expense (Benefit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Allocation Of Income Tax Expense Benefit [Line Items]
Earnings (loss) before income taxes	$ 359,484	$ 333,497	$ 191,380
Income tax expense	$ 74,125	$ 72,450	$ 39,184
Effective tax rate	20.60%	21.70%	20.50%
Domestic [Member]
Schedule Of Allocation Of Income Tax Expense Benefit [Line Items]
Earnings (loss) before income taxes	$ 105,589	$ 136,726	$ 82,778
Income tax expense	44,654	52,173	32,500
Peoples Republic of China [Member]
Schedule Of Allocation Of Income Tax Expense Benefit [Line Items]
Earnings (loss) before income taxes	72,584	49,027	15,201
Income tax expense	11,720	11,084	1,179
Jersey [Member]
Schedule Of Allocation Of Income Tax Expense Benefit [Line Items]
Earnings (loss) before income taxes	146,880	123,721	77,555
Non-benefited loss operations [Member]
Schedule Of Allocation Of Income Tax Expense Benefit [Line Items]
Earnings (loss) before income taxes	(16,189)	(16,719)	(13,021)
Income tax expense	12	164
Other jurisdictions [Member]
Schedule Of Allocation Of Income Tax Expense Benefit [Line Items]
Earnings (loss) before income taxes	50,620	40,742	28,867
Income tax expense	$ 17,739	$ 9,029	$ 5,505

Income Taxes - Schedule of Ea62

Income Taxes - Schedule of Earnings (Loss) before Income Taxes and Income Tax Expense (Benefit) (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Individual foreign jurisdiction income threshold	5.00%

Income Taxes - Summary of Earni

Income Taxes - Summary of Earnings before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Expected income tax expense	$ 125,819	$ 116,724	$ 66,981
State income tax, net of federal benefit	2,335	2,011	1,032
Rate differential on foreign income	(58,508)	(44,541)	(27,364)
Change in unrecognized tax benefits	135	(2,233)	(2,717)
Non-deductible expenses	2,330	(350)	288
Other	575	285	3,333
Change in valuation allowance	1,439	554	(2,369)
Total income taxes (benefit)	$ 74,125	$ 72,450	$ 39,184
Effective tax rate	20.60%	21.70%	20.50%

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Inventory adjustments	$ 6,985	$ 6,249
Accrued expenses	29,094	17,619
Allowances for bad debts and chargebacks	4,837	6,972
Loss carryforwards	20,891	23,073
Business credit carryforward	5,031	5,214
Share-based compensation	5,993	3,628
Valuation allowance	(19,527)	(18,088)
Total deferred tax assets	53,304	44,667
Deferred tax liabilities:
Prepaid expenses	8,422	8,566
Depreciation on property, plant and equipment	19,251	22,406
Total deferred tax liabilities	27,673	30,972
Net deferred tax assets	$ 25,631	$ 13,695

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Beginning balance	$ 6,143	$ 7,936
Additions for current year tax positions	1,069	888
Additions for prior year tax positions	138
Reductions for prior year tax positions		(1,099)
Settlement of uncertain tax positions	(616)
Reductions related to lapse of statute of limitations	(126)	(1,582)
Ending balance	$ 6,608	$ 6,143

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Compensation And Retirement Disclosure [Abstract]
Maximum annual contributions per employee percent	15.00%
Minimum age for employees to be covered under profit sharing plan	21 years
Minimum service period for employees to be covered under profit sharing plan	6 months
Vesting period for company contributions to benefit plan	6 years
Employer contribution	$ 0	$ 0	$ 0

Business and Credit Concentra67

Business and Credit Concentrations - Additional Information (Detail) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2016USD ($)Customer	Dec. 31, 2015USD ($)Customer	Dec. 31, 2014USD ($)Customer
Concentration Risk [Line Items]
International net sales	$ 764,290	$ 942,417	$ 877,810	$ 978,794	$ 722,683	$ 856,179	$ 800,464	$ 767,997	$ 3,563,311	$ 3,147,323	$ 2,377,561
Credit losses attributable to write-offs (recoveries)									12,700	5,200	11,800
Sales return and allowance expense (recoveries)									$ 16,900	$ 2,300	$ 2,300
Net Sales [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Number of customers accounting for more than 10% | Customer									0	0	0
Percentage of concentration risk									11.30%	14.60%	15.70%
Number of largest customers | Customer									5	5	5
Gross Trade Receivable [Member] | Credit Concentration Risk [Member]
Concentration Risk [Line Items]
Number of customers accounting for more than 10% | Customer										1
Percentage of concentration risk										10.60%
Net Trade Receivable [Member] | Credit Concentration Risk [Member]
Concentration Risk [Line Items]
Number of customers accounting for more than 10% | Customer									0		0
Domestic [Member]
Concentration Risk [Line Items]
Accounts receivable	169,400				180,200				$ 169,400	$ 180,200
International net sales									1,920,051	1,876,201	$ 1,558,226
Non-US [Member]
Concentration Risk [Line Items]
Accounts receivable	199,100				188,000				199,100	188,000
International net sales									1,640,000	1,270,000	$ 819,300
Net total assets held outside the United States	$ 1,060,000				$ 773,500				$ 1,060,000	$ 773,500

Business and Credit Concentra68

Business and Credit Concentrations - Company's Top Five Manufacturers Produced (Detail) - Cost of Goods, Total [Member] - Supplier Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Concentration Risk [Line Items]
Percentage of total production	51.00%	56.50%	58.90%
Manufacturer One [Member]
Concentration Risk [Line Items]
Percentage of total production	22.90%	31.50%	37.50%
Manufacturer Two [Member]
Concentration Risk [Line Items]
Percentage of total production	10.10%	9.10%	6.10%
Manufacturer Three [Member]
Concentration Risk [Line Items]
Percentage of total production	8.80%	7.30%	5.70%
Manufacturer Four [Member]
Concentration Risk [Line Items]
Percentage of total production	4.90%	5.00%	4.90%
Manufacturer Five [Member]
Concentration Risk [Line Items]
Percentage of total production	4.30%	3.60%	4.70%

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Management [Member]
Related Party Transaction [Line Items]
Company paid to related party	$ 111,000	$ 180,000	$ 160,000
Ownership owned by President and director of the Company	12.00%
Percentage of interest owned by other officers	5.00%
Contributions to Skechers Foundation for various charitable purposes	$ 1,000,000	0	$ 0
Advances receivables from officers and employees	800,000	$ 1,300,000
Other significant transactions with or payables to officers, directors or significant shareholders of the company	0
Redondo Beach Hospitality Company, LLC (“RBHC”) [Member]
Related Party Transaction [Line Items]
Company paid to related party	$ 110,000
Ownership owned by President and director of the Company	5.00%
Percentage of interest owned by other officers	3.00%

Segment and Geographic Report70

Segment and Geographic Reporting - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016Segment
Segment Reporting [Abstract]
Number of reportable segments	3

Segment and Geographic Report71

Segment and Geographic Reporting - Segment Reporting Information (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Net sales, Total	$ 764,290	$ 942,417	$ 877,810	$ 978,794	$ 722,683	$ 856,179	$ 800,464	$ 767,997	$ 3,563,311	$ 3,147,323	$ 2,377,561
Gross profit	356,212	$ 429,978	$ 416,254	$ 432,152	329,854	$ 387,006	$ 374,608	$ 332,540	1,634,596	1,424,008	1,071,905
Identifiable assets	2,393,670				2,039,878				2,393,670	2,039,878
Additions to property, plant and equipment									119,471	118,144	56,905
Domestic wholesale [Member]
Segment Reporting Information [Line Items]
Net sales, Total									1,199,832	1,219,779	997,994
Gross profit									454,088	471,104	367,980
Identifiable assets	1,161,719				1,086,554				1,161,719	1,086,554
Additions to property, plant and equipment									33,677	38,080	9,655
International wholesale [Member]
Segment Reporting Information [Line Items]
Net sales, Total									1,391,235	1,094,395	689,195
Gross profit									616,110	454,665	292,722
Identifiable assets	954,874				713,424				954,874	713,424
Additions to property, plant and equipment									44,286	37,909	18,899
Retail [Member]
Segment Reporting Information [Line Items]
Net sales, Total									972,244	833,149	690,372
Gross profit									564,398	498,239	411,203
Identifiable assets	$ 277,077				$ 239,900				277,077	239,900
Additions to property, plant and equipment									$ 41,508	$ 42,155	$ 28,351

Segment and Geographic Report72

Segment and Geographic Reporting - Geographic Information (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net Sales
Net sales, Total	$ 764,290	$ 942,417	$ 877,810	$ 978,794	$ 722,683	$ 856,179	$ 800,464	$ 767,997	$ 3,563,311	$ 3,147,323	$ 2,377,561
Property, plant and equipment, net
Property, plant and equipment, net	494,473				435,907				494,473	435,907
Domestic [Member]
Net Sales
Net sales, Total									1,920,051	1,876,201	1,558,226
Property, plant and equipment, net
Property, plant and equipment, net	374,459				356,704				374,459	356,704
Canada [Member]
Net Sales
Net sales, Total									130,555	103,268	85,139
Property, plant and equipment, net
Property, plant and equipment, net	10,410				8,447				10,410	8,447
Other international [Member]
Net Sales
Net sales, Total									1,512,705	1,167,854	$ 734,196
Property, plant and equipment, net
Property, plant and equipment, net	$ 109,604				$ 70,756				$ 109,604	$ 70,756

Summary of Quarterly Financia73

Summary of Quarterly Financial Information - Summary of Unaudited Financial Data (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Net sales	$ 764,290	$ 942,417	$ 877,810	$ 978,794	$ 722,683	$ 856,179	$ 800,464	$ 767,997	$ 3,563,311	$ 3,147,323	$ 2,377,561
Gross profit	356,212	429,978	416,254	432,152	329,854	387,006	374,608	332,540	1,634,596	1,424,008	1,071,905
Net earnings	15,169	76,542	84,009	109,639	38,490	73,834	87,065	61,658	285,359	261,047	152,196
Net earnings attributable to Skechers U.S.A., Inc.	$ 6,664	$ 65,110	$ 74,107	$ 97,612	$ 29,448	$ 66,602	$ 79,782	$ 56,080	$ 243,493	$ 231,912	$ 138,811
Net earnings per share:
Net earnings per share, Basic	$ 0.04	$ 0.42	$ 0.48	$ 0.63	$ 0.19	$ 0.44	$ 0.52	$ 0.37	$ 1.58	$ 1.52	$ 0.91
Net earnings per share, Diluted	$ 0.04	$ 0.42	$ 0.48	$ 0.63	$ 0.19	$ 0.43	$ 0.52	$ 0.37	$ 1.57	$ 1.50	$ 0.91

Valuation and Qualifying Acco74

Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Allowance for chargebacks [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
BALANCE AT BEGINNING OF PERIOD	$ 7,065	$ 6,551	$ 2,490
CHARGED TO REVENUE COSTS AND EXPENSES	10,882	3,703	5,530
DEDUCTIONS AND WRITE-OFFS	(6,973)	(3,189)	(1,469)
BALANCE AT END OF PERIOD	10,974	7,065	6,551
Allowance for doubtful accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
BALANCE AT BEGINNING OF PERIOD	5,953	5,441	5,980
CHARGED TO REVENUE COSTS AND EXPENSES	1,837	1,538	6,284
DEDUCTIONS AND WRITE-OFFS	(2,170)	(1,026)	(6,823)
BALANCE AT END OF PERIOD	5,620	5,953	5,441
Reserve for sales returns and allowances allowances [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
BALANCE AT BEGINNING OF PERIOD	11,242	9,015	7,456
CHARGED TO REVENUE COSTS AND EXPENSES	18,101	2,279	2,339
DEDUCTIONS AND WRITE-OFFS	(4,290)	(52)	(780)
BALANCE AT END OF PERIOD	25,053	11,242	9,015
Reserve for shrinkage [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
BALANCE AT BEGINNING OF PERIOD	407	338	266
CHARGED TO REVENUE COSTS AND EXPENSES	2,396	2,014	1,292
DEDUCTIONS AND WRITE-OFFS	(2,261)	(1,945)	(1,220)
BALANCE AT END OF PERIOD	542	407	338
Reserve for obsolescence [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
BALANCE AT BEGINNING OF PERIOD	3,281	3,001	3,485
CHARGED TO REVENUE COSTS AND EXPENSES	22,867	10,321	5,656
DEDUCTIONS AND WRITE-OFFS	(15,220)	(10,041)	(6,140)
BALANCE AT END OF PERIOD	$ 10,928	$ 3,281	$ 3,001