Bowflex (BFXXQ) 10-Q 8 Nov 19 2019 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2019	Oct. 31, 2019
Cover page.
Title of 12(b) Security	Common Stock, no par value
Entity Incorporation, State or Country Code	WA
Entity Tax Identification Number	94-3002667
Document Transition Report	false
Document Quarterly Report	true
Entity File Number	001-31321
Entity Registrant Name	NAUTILUS, INC.
Entity Central Index Key	0001078207
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		29,728,321
Entity Address, Address Line One	17750 S.E. 6th Way
Entity Address, City or Town	Vancouver
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	98683
City Area Code	360
Local Phone Number	859-2900
Trading Symbol	NLS
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 5,756	$ 38,125
Available-for-sale securities	0	25,392
Trade receivables, net of allowances of $45 and $99	30,860	45,847
Inventories	50,066	68,465
Prepaids and other current assets	6,152	7,980
Income taxes receivable	2,747	5,653
Total current assets	95,581	191,462
Property, plant and equipment, net	22,366	22,216
Operating lease right-of-use assets	21,640	0
Goodwill	0	63,452
Other intangible assets, net	44,054	55,240
Other assets	4,498	574
Total assets	188,139	332,944
Liabilities and Shareholders' Equity
Trade payables	38,497	87,265
Accrued liabilities	7,460	8,370
Operating lease liabilities, current portion	3,695	0
Warranty obligations, current portion	2,982	3,213
Note payable, current portion, net of unamortized debt issuance costs of $0 and $7	0	15,993
Total current liabilities	52,634	114,841
Operating lease liabilities, non-current	19,926	0
Warranty obligations, non-current	2,391	2,362
Income taxes payable, non-current	3,695	3,427
Deferred income tax liabilities, non-current	4,661	11,888
Other non-current liabilities	74	1,837
Debt payable, non-current, net of unamortized debt issuance costs of $256 and $7	20,296	15,993
Total liabilities	103,677	150,348
Commitments and contingencies (Note 18)
Shareholders' equity:
Common stock - no par value, 75,000 shares authorized, 29,728 and 29,545 shares issued and outstanding	625	215
Retained earnings	84,940	183,290
Accumulated other comprehensive loss	(1,103)	(909)
Total shareholders' equity	84,462	182,596
Total liabilities and shareholders' equity	$ 188,139	$ 332,944

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Allowance for doubtful trade receivables	$ 45	$ 99
Unamortized debt issuance costs, current	0	7
Unamortized debt issuance costs, long-term	$ 256	$ 7
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	29,728,000	29,545,000
Common stock, shares outstanding	29,728,000	29,545,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive (Loss) Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	[1]
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (10,689)	$ 4,309	$ (98,132)	$ 13,296
Other comprehensive (loss) income:
Unrealized gain (loss) on available-for-sale securities, net of income tax expense of $0, $13, $6 and $6	0	40	6	37
(Loss) gain on derivative securities, effective portion, net of income tax expense (benefit) of $0, $(6), $(139) and $26	0	(18)	(223)	138
Foreign currency translation, net of income tax (benefit) expense of $(37), $7, $(101) and $7	(177)	82	23	(373)
Net other comprehensive income (loss) during period	(177)	104	(194)	(198)
Comprehensive (loss) income	$ (10,866)	$ 4,413	$ (98,326)	$ 13,098
[1]

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Net sales	$ 61,708	$ 91,057	$ 205,112	$ 281,368
Cost of sales	42,641	52,551	132,686	150,343
Gross profit	19,067	38,506	72,426	131,025
Operating expenses:
Selling and marketing	17,472	20,635	69,146	79,482
General and administrative	6,726	7,503	23,824	20,740
Research and development	3,122	4,208	11,282	12,744
Goodwill and intangible impairment charge	0	0	72,008	0
Total operating expenses	27,320	32,346	176,260	112,966
Operating (loss) income	(8,253)	6,160	(103,834)	18,059
Other (expense) income:
Interest income	0	269	162	835
Interest expense	(293)	(244)	(721)	(805)
Other, net	(129)	188	(351)	206
Total other (expense) income, net	(422)	213	(910)	236
(Loss) income from continuing operations before income taxes	(8,675)	6,373	(104,744)	18,295
Income tax expense (benefit)	1,900	1,870	(6,941)	4,645
(Loss) income from continuing operations	(10,575)	4,503	(97,803)	13,650
Discontinued operations:
Loss from discontinued operations before income taxes	(39)	(159)	(104)	(187)
Income tax expense of discontinued operations	75	35	225	167
Loss from discontinued operations	(114)	(194)	(329)	(354)
Net (loss) income	$ (10,689)	$ 4,309	$ (98,132)	$ 13,296	[1]
Earnings Per Share, Basic [Abstract]
Basic income per share from continuing operations (in dollars per share)	$ (0.36)	$ 0.15	$ (3.30)	$ 0.45
Basic loss per share from discontinued operation (in dollars per share)	0	(0.01)	(0.01)	(0.01)
Basic net income per share (in dollars per share)	(0.36)	0.14	(3.31)	0.44
Earnings Per Share, Diluted [Abstract]
Diluted income per share from continuing operations (in dollars per share)	(0.36)	0.15	(3.30)	0.45
Diluted loss per share from discontinued operation (in dollars per share)	0	(0.01)	(0.01)	(0.01)
Diluted net income per share (in dollars per share)	$ (0.36)	$ 0.14	$ (3.31)	$ 0.44
Shares used in per share calculations:
Basic (in shares)	29,728	30,185	29,660	30,230
Diluted (in shares)	29,728	30,433	29,660	30,500
[1]

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive (Loss) Income (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Unrealized gain (loss) on marketable securities, tax (benefit) expense		$ 0	$ 5	$ 13	$ 11	$ (18)	$ 6	$ 6
Gain (loss) on derivatives, tax (benefit) expense		0	(33)	(6)	4	28	(139)	26
Foreign currency translation, tax (benefit) expense	$ (37)	$ (37)	$ (55)	$ 7	$ 3	$ (3)	$ (101)	$ 7

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands		Total	Common Stock	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning balance at Dec. 31, 2017		$ 179,189	$ 0	$ 179,448	$ (259)
Balance, shares at Dec. 31, 2017			30,305
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income		8,059		8,059
Unrealized gain (loss) on marketable securities, net of income tax benefit		(37)			(37)
Gain (loss) on derivative securities, effective portion, net of income tax expense		144			144
Foreign currency translation adjustment, including income tax expense (benefit)		(117)			(117)
Stock-based compensation expense		479	$ 479	0
Common stock issued under equity compensation plan, shares			67
Common stock issued under equity compensation plan, net of shares withheld for tax payments		(99)	$ (99)
Repurchased shares, in shares			(211)
Repurchased shares		(2,718)	$ (150)	(2,568)
Balance, shares at Mar. 31, 2018			30,161
Ending balance at Mar. 31, 2018		184,900	$ 230	184,939	(269)
Beginning balance at Dec. 31, 2017		179,189	$ 0	179,448	(259)
Balance, shares at Dec. 31, 2017			30,305
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	[1]	13,296
Unrealized gain (loss) on marketable securities, net of income tax benefit	[1]	37
Gain (loss) on derivative securities, effective portion, net of income tax expense	[1]	138
Foreign currency translation adjustment, including income tax expense (benefit)	[1]	(373)
Balance, shares at Sep. 30, 2018			30,131
Ending balance at Sep. 30, 2018		188,866	$ 216	189,107	(457)
Beginning balance at Mar. 31, 2018		184,900	$ 230	184,939	(269)
Balance, shares at Mar. 31, 2018			30,161
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income		928		928
Unrealized gain (loss) on marketable securities, net of income tax benefit		34			34
Gain (loss) on derivative securities, effective portion, net of income tax expense		12			12
Foreign currency translation adjustment, including income tax expense (benefit)		(338)			(338)
Stock-based compensation expense		268	$ 268	0
Common stock issued under equity compensation plan, shares			87
Common stock issued under equity compensation plan, net of shares withheld for tax payments		(198)	$ (198)
Common stock issued under employee stock purchase plan, shares			20
Common stock issued under employee stock purchase plan		232	$ 232
Repurchased shares, in shares			(31)
Repurchased shares		(248)	$ (70)	(178)
Balance, shares at Jun. 30, 2018			30,237
Ending balance at Jun. 30, 2018		185,590	$ 462	185,689	(561)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income		4,309		4,309
Unrealized gain (loss) on marketable securities, net of income tax benefit		40			40
Gain (loss) on derivative securities, effective portion, net of income tax expense		(18)			(18)
Foreign currency translation adjustment, including income tax expense (benefit)		82			82
Stock-based compensation expense		647	$ 647
Common stock issued under equity compensation plan, shares			28
Common stock issued under equity compensation plan, net of shares withheld for tax payments		78	$ 78
Repurchased shares, in shares			(134)
Repurchased shares		(1,862)	$ (971)	(891)
Balance, shares at Sep. 30, 2018			30,131
Ending balance at Sep. 30, 2018		188,866	$ 216	189,107	(457)
Balance, shares at Dec. 31, 2018			29,545
Ending balance at Dec. 31, 2018		182,596	$ 215	183,290	(909)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income		(8,575)		(8,575)
Unrealized gain (loss) on marketable securities, net of income tax benefit		15			15
Gain (loss) on derivative securities, effective portion, net of income tax expense		(100)			(100)
Foreign currency translation adjustment, including income tax expense (benefit)		128			128
Stock-based compensation expense		(365)	$ (147)	(218)
Common stock issued under equity compensation plan, shares			48
Common stock issued under equity compensation plan, net of shares withheld for tax payments		(68)	$ (68)
Balance, shares at Mar. 31, 2019			29,593
Ending balance at Mar. 31, 2019		173,631	$ 0	174,497	(866)
Beginning balance at Dec. 31, 2018		182,596	$ 215	183,290	(909)
Balance, shares at Dec. 31, 2018			29,545
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income		(98,132)
Unrealized gain (loss) on marketable securities, net of income tax benefit		6
Gain (loss) on derivative securities, effective portion, net of income tax expense		(223)
Foreign currency translation adjustment, including income tax expense (benefit)		23
Balance, shares at Sep. 30, 2019			29,728
Ending balance at Sep. 30, 2019		84,462	$ 625	84,940	(1,103)
Beginning balance at Mar. 31, 2019		173,631	$ 0	174,497	(866)
Balance, shares at Mar. 31, 2019			29,593
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income		(78,868)		(78,868)
Unrealized gain (loss) on marketable securities, net of income tax benefit		(9)			(9)
Gain (loss) on derivative securities, effective portion, net of income tax expense		(123)			(123)
Foreign currency translation adjustment, including income tax expense (benefit)		72			72
Stock-based compensation expense		9	$ 9	0
Common stock issued under equity compensation plan, shares			87
Common stock issued under equity compensation plan, net of shares withheld for tax payments		36	$ 36
Common stock issued under employee stock purchase plan, shares			48
Common stock issued under employee stock purchase plan		168	$ 168
Balance, shares at Jun. 30, 2019			29,728
Ending balance at Jun. 30, 2019		94,916	$ 213	95,629	(926)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income		(10,689)		(10,689)
Unrealized gain (loss) on marketable securities, net of income tax benefit		0
Gain (loss) on derivative securities, effective portion, net of income tax expense		0
Foreign currency translation adjustment, including income tax expense (benefit)		(177)			(177)
Stock-based compensation expense		412	$ 412	0
Balance, shares at Sep. 30, 2019			29,728
Ending balance at Sep. 30, 2019		$ 84,462	$ 625	$ 84,940	$ (1,103)
[1]

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Stockholders' Equity - Parenthetical (Unaudited) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Stockholders' Equity [Abstract]
Unrealized gain (loss) on marketable securities tax expense (benefit)		$ 0	$ 5	$ 13	$ 11	$ (18)	$ 6	$ 6
Gain (loss) on derivatives, tax (benefit) expense		0	(33)	(6)	4	28	(139)	26
Foreign currency translation tax expense (benefit)	$ (37)	$ (37)	$ (55)	$ 7	$ 3	$ (3)	$ (101)	$ 7

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
(Loss) income from continuing operations	$ (97,803)	$ 13,650
Loss from discontinued operations	(329)	(354)
Net (loss) income	(98,132)	13,296	[1]
Adjustments to reconcile net (loss) income to cash (used in) provided by
Depreciation and amortization	8,045	6,646
Provision (benefit) for allowance for doubtful accounts	52	(42)
Inventory lower-of-cost-or-market/NRV adjustments	692	255
Stock-based compensation expense	56	1,394
Loss on asset dispositions	1,127	32
Goodwill and intangible impairment charge	72,008	0
Deferred income taxes, net of valuation allowance of $5,083 and $1,045	(7,456)	1,476
Other	(115)	40
Changes in operating assets and liabilities:
Trade receivables	15,079	(3,352)
Inventories	18,284	(2,503)
Prepaids and other assets	4,168	1,075
Income taxes receivable	2,906	(4,712)
Trade payables	(48,973)	(525)
Accrued liabilities and other liabilities, including warranty obligations	(3,325)	(3,254)
Net cash (used in) provided by operating activities	(35,584)	9,826
Cash flows from investing activities:
Purchases of available-for-sale securities	0	(29,522)
Proceeds from sales and maturities of available-for-sale securities	25,271	46,475
Purchases of property, plant and equipment	(6,630)	(6,557)
Proceeds from sale of property, plant and equipment	0	4
Purchases of other investments in non-controlled affiliates	(3,500)	0
Net cash provided by investing activities	15,141	10,400
Cash flows from financing activities:
Proceeds from long-term debt	20,218	0
Payments on long-term debt	(31,667)	(12,000)
Payments for stock repurchases	0	(4,989)
Proceeds from employee stock purchases	168	232
Proceeds from exercise of stock options	75	338
Tax payments related to stock award issuances	(107)	(396)
Net cash used in financing activities	(11,313)	(16,815)
Effect of exchange rate changes on cash and cash equivalents	(613)	(551)
(Decrease) increase in cash and cash equivalents	(32,369)	2,860
Cash and cash equivalents:
Beginning of period	38,125	27,893
End of period	5,756	30,753
Supplemental disclosure of cash flow information:
Cash paid for interest	963	799
Cash (received) paid for income taxes, net	(2,203)	8,622
Supplemental disclosure of non-cash investing activities:
Capital expenditures incurred but not yet paid	$ 415	$ 1,352
[1]

Condensed Consolidated Statem_7

Condensed Consolidated Statements of Cash Flows (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018
Statement of Cash Flows [Abstract]
Valuation allowance	$ 5,083	$ 1,045

General Information

General Information	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General Information	GENERAL INFORMATION Basis of Consolidation and Presentation The accompanying condensed consolidated financial statements present the financial position, results of operations and cash flows of Nautilus, Inc. and its subsidiaries, all of which are wholly owned. Intercompany transactions and balances have been eliminated in consolidation. The accompanying condensed consolidated financial statements have not been audited. We have condensed or omitted certain information and footnote disclosures normally included in financial statements presented in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Management believes the disclosures contained herein are adequate to make the information presented not misleading. However, these condensed consolidated financial statements should be read in conjunction with our consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2018 (the “ 2018 Form 10-K”). The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Further information regarding significant estimates can be found in our 2018 Form 10-K. In the opinion of management, the accompanying condensed consolidated financial statements reflect all adjustments necessary to present fairly our financial position as of September 30, 2019 and December 31, 2018 , and our results of operations, comprehensive (loss) income and shareholders' equity for the three and nine months ended September 30, 2019 and 2018 and our cash flows for the nine months ended September 30, 2019 and 2018 . Interim results are not necessarily indicative of results for a full year. Our revenues typically vary seasonally, and this seasonality can have a significant effect on operating results, inventory levels and working capital needs. Unless indicated otherwise, all information regarding our operating results pertain to our continuing operations. Recent Accounting Pronouncements Recently Adopted Pronouncements ASUs 2018-11, 2018-10, 2018-01 and 2016-02 In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2016-02, "Leases (Topic 842)." ASU 2016-02 replaces the existing guidance in Accounting Standards Codification ("ASC") 840, Leases. The new standard requires lessees to recognize leases on-balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU 2018-01, "Land Easement Practical Expedient for Transition to Topic 842"; ASU 2018-10, "Codification Improvements to Topic 842, Leases;" and ASU 2018-11, "Targeted Improvements." The new standard establishes a right-of-use model ("ROU") that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases will be classified as finance or operating. For finance leases, the lessee recognizes interest expense and amortizes the ROU asset, and, for operating leases, the lessee recognizes lease expense on a straight-line basis. The new standard was effective for us on January 1, 2019. A modified retrospective transition approach was required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. We adopted the new standard on January 1, 2019 and used the effective date as our date of initial application. Consequently, financial information was not updated and the disclosures required under the new standard were not provided for dates and periods prior to January 1, 2019. The new standard provides a number of optional practical expedients in transition. We elected the ‘package of practical expedients,’ which permitted us not to reassess, under the new standard, our prior conclusions about lease identification, lease classification, and initial direct costs. We elected the use-of-hindsight with respect to determining lease terms. We did not elect the practical expedient pertaining to land easements as it is not applicable to us. The new standard also provides practical expedients for an entity’s ongoing accounting. We elected the short-term lease recognition exemption for all leases that qualified. This means, for those leases that qualify, we did not recognize ROU assets or lease liabilities, and this includes not recognizing ROU assets or lease liabilities for existing short-term leases of those assets in transition. Variable payments, including payments for the Company's proportionate share of the building's property taxes, insurance, and common area maintenance, are treated as non-lease components and are recognized in earnings in the period for which the costs occur. The new standard had a material effect on our financial statements with the most significant effects relating to the recognition of new ROU assets and lease liabilities on our balance sheet for our facilities operating leases, and providing significant new disclosures about our leasing activities. We reviewed our existing vendor contracts for potential embedded leases, as well as renewal options and whether exercises of renewal options were reasonably certain. Based on our analyses of our existing operating and financing leases, we recognized additional operating lease liabilities of approximately $25 million , with corresponding ROU assets of the same amount based on the present value of the remaining minimum lease payments under current leasing standards for existing operating leases, net of reductions for the impacts of deferred rents and lease incentives. The additional disclosures required by the ASU are included in Note 9, Leases . ASU 2018-09 In July 2018, the FASB issued ASU 2018-09, "Codification Improvements." The FASB has a standing project to address suggestions received from stakeholders on the ASC and to make other incremental improvements to GAAP. This perpetual project facilitates ASC updates for technical corrections, clarifications, and other minor improvements, and these amendments are referred to as Codification improvements. ASU 2018-09 includes amendments affecting a wide variety of topics and applies to all reporting entities within the scope of the affected accounting guidance. The transition and effective date guidance is based on the facts and circumstances of each amendment. Some of the amendments in the ASU do not require transition guidance and are effective upon issuance of the ASU. However, many of the amendments in the ASU have transition guidance with effective dates for annual periods beginning after December 15, 2018, for public business entities. Our adoption of ASU 2018-09 as of January 1, 2019 had no material impact on our financial position, results of operations or cash flows. ASU 2018-07 In June 2018, the FASB issued ASU 2018-07, "Compensation - Stock Compensation (Topic 718) - Improvements to Nonemployee Share-Based Payment Accounting." ASU 2018-07 expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. An entity should apply the requirements of Topic 718 to nonemployee awards with certain exceptions. ASU 2018-07 specifies that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. Further, Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under Topic 606, Revenue from Contracts with Customers . ASU 2018-07 is effective for public companies' fiscal years, including interim periods within those fiscal years, beginning after December 15, 2018. Our adoption of ASU 2018-07 as of January 1, 2019 had no material impact on our financial position, results of operations or cash flows. ASU 2018-02 In February 2018, the FASB issued ASU 2018-02, "Income Statement - Reporting Comprehensive Income (Topic 220)." ASU 2018-02 allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the TCJA, thereby eliminating the stranded tax effects and improving the usefulness of reported information to financial statement users. ASU 2018-02 is effective for all entities for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted, including adoption in any interim period, for public business entities for which financial statements have not yet been issued. Our adoption of ASU 2018-02 as of January 1, 2019 had no material impact on our financial position, results of operations or cash flows. ASU 2017-12 In August 2017, the FASB issued ASU 2017-12, "Derivatives and Hedging (Topic 815) - Targeted Improvements to Accounting for Hedging Activities." ASU 2017-12 provides better alignment of an entity's risk management activities and financial reporting of hedges through changes to both the designation and measurement guidance for qualifying hedging relationships. In addition, the amendments in ASU 2017-12 also simplify the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements to increase the understandability of the results of an entity's intended hedging strategies. ASU 2017-12 is effective for public companies' fiscal years, including interim periods within those fiscal years, beginning after December 15, 2018. For cash flow and net investment hedges existing as of the adoption date, an entity should apply a cumulative-effect adjustment related to eliminating the separate measurement of ineffectiveness to accumulated other comprehensive income and opening retaining earnings. Amended presentation and disclosure guidance is required only prospectively, and certain transition elections are available upon adoption. Our adoption of ASU 2017-12 as of January 1, 2019 had no material impact on our financial position, results of operations or cash flows. Recently Issued Pronouncements Not Yet Adopted ASU 2019-01 In March 2019, the FASB issued ASU 2019-01, "Leases (Topic 842): Codification Improvements." The amendments in ASU 2019-01 address three issues (1) determining the fair value of the underlying asset by lessors that are not manufactures or dealers; (2) presentation on the statement of cash flows of sales-type and direct financing leases; and (3) transition disclosures related to Topic 250, Accounting Changes and Error Corrections. ASU 2019-01 is effective for public companies' fiscal years, including interim periods within those fiscal years, beginning after December 15, 2019 with early application permitted. While we do not expect the adoption of ASU 2019-01 to have a material effect on our business, we are evaluating the potential impact that ASU 2019-01 may have on our financial position, results of operations and cash flows. ASU 2018-15 In August 2018, the FASB issued ASU 2018-15, "Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract." The amendments in ASU 2018-15 align the requirements for capitalizing implementation costs incurred in a cloud computing hosting arrangement ("CCA") that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The accounting for the service element of a hosting arrangement that is a service contract is not affected. ASU 2018-15 also includes provisions for expensing the capitalized implementation costs over the term of the hosting arrangement, and application of impairment and abandonment guidance under Subtopics 350-40 and 360-10, respectively. Further, the amendments include presentation requirements in the entity's financial statements for the capitalized implementation costs and related amortization expense. ASU 2018-15 is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted, and the amendments should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. We expect to have presentation changes to our consolidated balance sheets, otherwise, we do not expect the adoption of ASU 2018-15 to have a material impact to our financial statements or to our business processes. ASU 2018-13 In August 2018, the FASB issued ASU 2018-13, "Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement." The amendments in ASU 2018-13 modify the disclosure requirements on fair value measurements in Topic 820 based on the concepts in the FASB Concepts Statement, Conceptual Framework for Financial Reporting - Chapter 8: Notes to Financial Statements , which was finalized in August 2018. The main provisions include removals, modifications, and additions of specific disclosure requirements. ASU 2018-13 is effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Certain amendments should be applied prospectively for only the most recent interim or annual period presented in the initial year of adoption, while all other amendments should be applied retrospectively to all periods presented upon their effective date. Early adoption is permitted, and an entity may early adopt upon issuance of ASU 2018-13 those amendments that remove or modify disclosures and delay adoption of the additional disclosures until the effective date. While we do not expect the adoption of ASU 2018-13 to have a material effect on our business, we are evaluating the potential impact that the new ASU may have on our financial position, results of operations and cash flows. ASU 2016-13 In June 2016, the FASB issued ASU 2016-13, "Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments." ASU 2016-13 requires companies to measure credit losses utilizing a methodology that reflects expected credit losses and requires a consideration of a broader range of reasonable and supportable information to inform credit loss estimates. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. We are currently assessing the impact of adopting this standard but do not expect the adoption of this guidance to have a material impact on our financial position, results of operations and cash flows.

Revenues

Revenues	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Revenues	REVENUES Revenue Recognition Revenues are recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. Our product sales and shipping revenues are reported net of promotional discounts, returns allowances, contractual rebates, and consideration payable to our customers. We estimate the revenue impact of retail sales incentive programs based on the planned duration of the program and historical experience. If the amount of sales incentives is reasonably estimable, the impact of such incentives is recorded at the later of the time the customer is notified of the sales incentive or the time of the sale. We estimate our liability for product returns based on historical experience, and record the expected customer refund liability as a reduction of revenue, and the expected inventory right of recovery, net of estimated scrap, as a reduction of cost of sales. If actual return costs differ from previous estimates, the amount of the liability and corresponding revenue are adjusted in the period in which such costs occur. We provide standard assurance-type warranties on our products which cover defective materials or nonconforming products, and is included with each product at no additional charge. In addition, we offer service-type/extended warranties for an additional fee to our Direct channel customers and Retail specialty and commercial customers. These warranty contracts provide coverage on labor and parts beyond the standard assurance warranty period. For our product sales, services, and freight and delivery fees, we are the principal in the contract and recognize revenue at a point in time. For our Direct channel extended warranty contracts, we are the agent and recognize revenue on a net basis because our performance obligation is to facilitate the arrangement between our customers and the third-party performance obligor. For customer contracts that include multiple performance obligations, we allocate revenue to each performance obligation based on its relative standalone selling price. We generally determine standalone selling price based on prices charged to customers or using expected cost plus margin. Our revenues from contracts with customers disaggregated by revenue source, excluding sales-based taxes, were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Product sales $ 59,323 $ 88,068 $ 195,781 $ 269,288 Extended warranties and services 993 1,611 4,630 6,830 Other (1) 1,392 1,378 4,701 5,250 Net sales $ 61,708 $ 91,057 $ 205,112 $ 281,368 (1) Other revenue is primarily freight and delivery, royalty income and subscription revenue. Our revenues disaggregated by geographic region, based on ship-to address, were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 United States $ 50,447 $ 81,423 $ 169,532 $ 250,502 Canada 5,649 4,306 17,135 13,372 All other 5,612 5,328 18,445 17,494 Net sales $ 61,708 $ 91,057 $ 205,112 $ 281,368 As of September 30, 2019 , estimated revenue expected to be recognized in the future totaled $5.9 million , primarily related to customer order backlog, which includes firm orders for future shipment to our Retail customers, as well as unfulfilled consumer orders within the Direct channel. Retail orders of $5.3 million and Direct orders of $0.6 million comprised our backlog as of September 30, 2019 . The estimated future revenues are net of contractual rebates and consideration payable for applicable Retail customers, and net of current promotional programs and sales discounts for our Direct customers. The following table provides information about our liabilities from contracts with customers, primarily customer deposits and deferred revenue, all of which are short-term in nature. The revenue recognized from contract liabilities and the remaining balances are presented in accrued liabilities and are shown below (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Balance, beginning of period $ 562 $ 748 $ 816 $ 1,084 Cash additions 611 354 1,123 1,347 Revenue recognition (279 ) (227 ) (1,045 ) (1,556 ) Balance, end of period $ 894 $ 875 $ 894 $ 875 Exemptions and Elections We apply the practical expedient as per ASC 606-10-50-14 and do not disclose information related to remaining performance obligations due to their original expected durations are one year or less. We expense sales commissions when incurred because the amortization period would have been less than one year. These costs are recorded in selling and marketing expense.

Investments

Investments	9 Months Ended
	Sep. 30, 2019
Investments, Debt and Equity Securities [Abstract]
Investments	INVESTMENTS During the nine months ended September 30, 2019 , we made strategic equity securities investments to increase our digital capabilities. Effective January 1, 2018, we adopted ASU Financial Instruments—Overall: Recognition and Measurement of Financial Assets and Financial Liabilities, which requires us to measure all equity investments that do not result in consolidation and are not accounted for under the equity method at fair value and recognize any changes in earnings. We use quoted market prices to determine the fair values of equity securities with readily determinable fair values. For equity securities without readily determinable fair values, we have elected the measurement alternative under which we measure these investments at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. Management assesses each of these investments on an individual basis. The accounting guidance related to the classification and measurement of certain equity investments requires us to account for these investments at fair value or to elect to account for these investments under the "practicability exception," which permits measurement of these investments at cost, minus impairments, plus or minus observable changes in price for each reporting period. As of September 30, 2019 , we had elected the practicability exception for equity investments without readily determinable fair values of $3.5 million and have not recognized any impairments or any upward adjustments on either an annual or cumulative basis due to observable price changes. As of September 30, 2019 , the carrying values of our equity securities were included in the following line item in our consolidated balance sheets (in thousands): Measurement Alternative - No Readily Determinable Fair Value Other assets $ 3,500

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS Factors used in determining the fair value of financial assets and liabilities are summarized into three broad categories: • Level 1 - observable inputs such as quoted prices (unadjusted) in active liquid markets for identical securities as of the reporting date; • Level 2 - other significant directly or indirectly observable inputs, including quoted prices for similar securities, interest rates, prepayment speeds and credit risk; or observable market prices in markets with insufficient volume and/or infrequent transactions; and • Level 3 - significant inputs that are generally unobservable inputs for which there is little or no market data available, including our own assumptions in determining fair value. Assets and liabilities measured at fair value on a recurring basis were as follows (in thousands): September 30, 2019 Level 1 Level 2 Level 3 Total Liabilities: Derivatives Foreign currency forward contracts $ — $ 218 $ — $ 218 Total liabilities measured at fair value $ — $ 218 $ — $ 218 December 31, 2018 Level 1 Level 2 Level 3 Total Assets: Cash Equivalents Money market funds $ 7,646 $ — $ — $ 7,646 Total cash equivalents 7,646 — — 7,646 Available-for-Sale Securities Certificates of deposit (1) — 10,379 — 10,379 Corporate bonds — 7,522 — 7,522 U.S. government bonds — 7,491 — 7,491 Total available-for-sale securities — 25,392 — 25,392 Derivatives Interest rate swap contract — 363 — 363 Foreign currency forward contracts — 240 — 240 Total derivatives — 603 — 603 Total assets measured at fair value $ 7,646 $ 25,995 $ — $ 33,641 (1) All certificates of deposit are within current FDIC insurance limits. We did not have any assets measured at fair value on a recurring basis as of September 30, 2019 and liabilities measured at fair value on a recurring basis as of December 31, 2018 . For our assets measured at fair value on a recurring basis, we recognize transfers between levels at the actual date of the event or change in circumstance that caused the transfer. There were no transfers between levels during the nine months ended September 30, 2019 , nor for the year ended December 31, 2018 . We did not have any changes to our valuation techniques during the nine months ended September 30, 2019 , nor for the year ended December 31, 2018 . We classify our marketable securities as available-for-sale and, accordingly, record them at fair value. Level 1 investment valuations are obtained from real-time quotes for transactions in active exchange markets involving identical assets. Level 2 investment valuations are obtained from inputs, other than quoted market prices in active markets for identical assets, that are directly or indirectly observable in the marketplace and quoted prices in markets with limited volume or infrequent transactions. The factors or methodology used for valuing securities are not necessarily an indication of the risk associated with investing in those securities. Unrealized holding gains and losses are excluded from earnings and are reported net of tax in comprehensive income until realized. The fair values of our interest rate swap contract and our foreign currency forward contracts are calculated as the present value of estimated future cash flows using discount factors derived from relevant Level 2 market inputs, including forward curves and volatility levels. We recognize or disclose the fair value of certain assets, such as non-financial assets, primarily property, plant and equipment, goodwill, other intangible assets and certain other long-lived assets in connection with impairment evaluations. All of our nonrecurring valuations use significant unobservable inputs and therefore fall under Level 3 of the fair value hierarchy. ASC 350 — Intangibles — Goodwill and Other , requires us to make significant assumptions and estimates about the extent and timing of future cash flows, discount rates, growth rates and terminal value. The cash flows are estimated over a significant future period of time, which makes those estimates and assumptions subject to an even higher degree of uncertainty. We also use market valuation models and other financial ratios, which require us to make certain assumptions and estimates regarding the applicability of those models to our assets and businesses. We perform a goodwill and indefinite-lived asset impairment evaluation during the fourth quarter of each year. However, as a result of the decline in our market value relative to the market and our industry, identified as a triggering event, we performed an interim Step 1 evaluation and a market capitalization reconciliation during the second quarter of 2019. The goodwill evaluation was performed using a quantitative assessment at each reporting unit level and we determined that is was more-likely-than-not that the fair value of goodwill assigned to our reporting units was less than the carrying amount. We assigned assets and liabilities to each reporting unit based on either specific identification or by using judgment for the remaining assets and liabilities that are not specific to a reporting unit. We determined the fair value of our reporting units in Step 1 of the ASC 350 analysis using the income approach and the market approach. In addition, we determined the fair value by adding a control premium observed from recent transactions of comparable companies to determine the reasonableness of that assumption and the fair values of the reporting units estimated in Step 1. Significant unobservable inputs and assumptions inherent in the valuation methodologies from Level 3 inputs were employed and include, but were not limited to, prospective financial information, growth rates, terminal value, royalty rates, discount rates, and comparable multiples from publicly traded companies in our industry. We compared the carrying amount of each reporting unit to its respective fair value. We reconciled the aggregate fair values of the reporting units determined in Step 1 (as described above) to the enterprise market capitalization plus a reasonable control premium. We determined both reporting units were impaired and recorded a $63.5 million non-cash goodwill impairment. The indefinite-lived intangible assets evaluation was performed using the relief from royalty method during the second quarter of 2019. This analysis was based on the estimated future cash flows generated for each separate brand/trademark. We compared the carrying amount to the estimated fair values. Based on our evaluation, the Octane trademark with a carrying value of $14.2 million was written down to its fair value of $5.7 million , resulting in an $8.5 million non-cash intangible asset impairment. During the year ended December 31, 2018 , there were no assets or liabilities that were recorded at fair value on a nonrecurring basis. The carrying values of cash and cash equivalents, trade receivables, prepaids and other current assets, trade payables and accrued liabilities approximate fair value due to their short maturities. The carrying value of our debt approximates its fair value and falls under Level 2 of the fair value hierarchy, as the interest rate is variable and based on current market rates.

Derivatives

Derivatives	9 Months Ended
	Sep. 30, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives	DERIVATIVES From time to time, we enter into interest rate swaps to fix a portion of our interest expense, and foreign exchange forward contracts to offset the earnings impacts of exchange rate fluctuations on certain monetary assets and liabilities. We do not enter into derivative instruments for any purpose other than to manage interest rate or foreign currency exposure. That is, we do not engage in interest rate or currency exchange rate speculation using derivative instruments. As of June 30, 2019, we terminated a $20.0 million interest rate swap with JPMorgan Chase Bank, N.A. The termination of this interest rate swap discontinued the cash flow hedging relationship for our line of credit and had unrealized gains. As of June 30, 2019, we reclassified $0.1 million , net of tax, of unrealized gains from accumulated other comprehensive losses to other income. We may hedge our net recognized foreign currency assets and liabilities with forward foreign exchange contracts to reduce the risk that our earnings and cash flows will be adversely affected by changes in foreign currency exchange rates. These derivative instruments hedge assets and liabilities that are denominated in foreign currencies and are carried at fair value with changes in the fair value recorded as other income. These derivative instruments do not subject us to material balance sheet risk due to exchange rate movements because gains and losses on these derivatives are intended to offset gains and losses on the assets and liabilities being hedged. As of September 30, 2019 , total outstanding contract notional amounts were $17.6 million . At September 30, 2019 , these outstanding balance sheet hedging derivatives had maturities of 108 days or less. The fair value of our derivative instruments was included in our condensed consolidated balance sheets as follows (in thousands): Balance Sheet Classification As of September 30, 2019 December 31, 2018 Derivative instruments designated as cash flow hedges: Interest rate swap contract Prepaids and other current assets $ — $ 291 Other assets — 72 $ — $ 363 Derivative instruments not designated as cash flow hedges: Foreign currency forward contracts Prepaids and other current assets $ — $ 240 Accrued liabilities 218 — $ 218 $ 240 The effect of derivative instruments on our condensed consolidated statements of operations was as follows (in thousands): Statement of Operations Classification Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Derivative instruments designated as cash flow hedges: Income (loss) recognized in other comprehensive (loss) income before reclassifications --- $ — $ 28 $ (128 ) $ 242 Income reclassified from accumulated other comprehensive (loss) income to earnings for the effective portion Interest expense — 65 125 140 Income tax benefit Income tax expense (benefit) — (19 ) (30 ) (36 ) Derivative instruments not designated as cash flow hedges: Loss recognized in earnings Other, net $ (388 ) $ (601 ) $ (101 ) $ (2,525 ) Income tax expense Income tax expense (benefit) 91 176 22 624 For additional information related to our derivatives, see Notes 4 and 12.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
Inventories	INVENTORIES Inventories are stated at the lower of cost and net realizable value, with cost determined based on the first-in, first-out method. Our inventories consisted of the following (in thousands): As of September 30, 2019 December 31, 2018 Finished goods $ 44,542 $ 63,257 Parts and components 5,524 5,208 Total inventories $ 50,066 $ 68,465

Property, Plant and Equipment

Property, Plant and Equipment	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consisted of the following (in thousands): Estimated Useful Life (in years) As of September 30, 2019 December 31, 2018 Automobiles 5 $ 23 $ 23 Leasehold improvements 4 to 20 3,829 3,782 Computer software and equipment 2 to 7 24,903 23,776 Machinery and equipment 3 to 5 18,049 16,756 Furniture and fixtures 5 to 20 2,839 2,827 Work in progress (1) N/A 3,019 1,590 Total cost 52,662 48,754 Accumulated depreciation (30,296 ) (26,538 ) Total property, plant and equipment, net $ 22,366 $ 22,216 (1) Work in progress includes information technology assets and production tooling. Depreciation expense was as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Depreciation expense $ 2,046 $ 1,393 $ 5,353 $ 4,266

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill The rollforward of goodwill was as follows (in thousands): Direct Retail Total Balance, January 1, 2018 $ 2,335 $ 59,695 $ 62,030 Currency exchange rate adjustment (185 ) 5 (180 ) Business acquisition 1,602 — 1,602 Balance, December 31, 2018 3,752 59,700 63,452 Currency exchange rate adjustment 55 — 55 Goodwill impairment charge (3,807 ) (59,700 ) (63,507 ) Balance, September 30, 2019 $ — $ — $ — In accordance ASC 350 — Intangibles — Goodwill and Other , we perform a goodwill and indefinite-lived asset impairment evaluation during the fourth quarter of each year. However, as a result of the decline in our market value relative to the market and our industry, identified as a triggering event, we performed an interim evaluation and a market capitalization reconciliation during the second quarter of 2019, which resulted in a non-cash goodwill and indefinite-lived intangible assets impairment charge of $72.0 million , $63.5 million and $8.5 million respectively. Other Intangible Assets Other intangible assets consisted of the following (in thousands): Estimated Useful Life (in years) As of September 30, 2019 December 31, 2018 Indefinite-lived trademarks (1) N/A $ 14,753 $ 23,252 Definite-lived trademarks 5 to 15 2,850 2,850 Patents 7 to 24 14,243 14,243 Customer relationships 10 to 15 24,700 24,700 56,546 65,045 Accumulated amortization - definite-lived intangible assets (12,492 ) (9,805 ) Other intangible assets, net $ 44,054 $ 55,240 (1) During the second quarter of 2019, we identified impairment indicators with our indefinite-lived trademarks resulting in an $8.5 million non-cash intangible impairment charge. Amortization expense was as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Amortization expense $ 808 $ 785 $ 2,692 $ 2,380 Future amortization of definite-lived intangible assets is as follows (in thousands): Remainder of 2019 $ 803 2020 3,198 2021 3,168 2022 3,168 2023 3,168 Thereafter 15,796 $ 29,301

Leases

Leases	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Leases	LEASES We have several noncancellable operating leases, primarily for office space, that expire at various dates over the next five years. These leases generally contain renewal options to extend for one lease term of five years. For leases that we are reasonably certain we will exercise the lease renewal options, the options were considered in determining the lease term, and associated potential option payments are included in the lease payments. The payments used in the renewal term were estimated using the percentage rate increase of historical rent payments for each location where the renewal will be exercised. Payments due under the lease contracts include annual fixed payments for office space. Variable payments including payments for our proportionate share of the building’s property taxes, insurance, and common area maintenance are treated as non-lease components and are recognized in the period for which the costs occur. The components of lease cost were as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2019 September 30, 2019 Operating lease expense $ 1,138 $ 3,393 Leases with an initial term of 12 months or less ("short-term lease") are not recorded on the balance sheet and are recognized on a straight-line basis over the lease term. The short-term lease expense for the three and nine months ended September 30, 2019 was $ 30 thousand and $242 thousand , respectively. Other information related to leases was as follows (dollars in thousands): As of September 30, 2019 Supplemental cash flow information: Cash paid for amounts included in the measurement of operating lease liabilities: Operating cash flow from operating leases $ 3,415 Additional operating lease information: ROU assets obtained in exchange for operating lease obligations $ 24,212 Reductions to ROU assets resulting from reductions to operating lease obligations $ 2,572 Weighted average remaining operating lease term 4.0 years Weighted average discount rate on operating leases 4.49% Amounts disclosed for ROU assets obtained in exchange for lease obligations include amounts added to the carrying amount of ROU assets resulting from lease modifications and reassessments including transition liabilities upon adoption of ASC 842 on January 1, 2019. We determined the discount rate for leases using an incremental borrowing rate to calculate the ROU assets and lease liabilities. Maturities of operating lease liabilities under noncancellable leases were as follows (in thousands): As of September 30, 2019 2019 - remaining $ 1,164 2020 4,682 2021 4,712 2022 4,566 2023 3,812 Thereafter 8,082 Total undiscounted lease payments 27,018 Less imputed interest (3,397 ) Total lease liabilities $ 23,621 Under ASC 840, Leases, future minimum lease payments under noncancellable operating leases payments were as follows (in thousands): As of December 31, 2018 Year ending: 2019 $ 5,366 2020 5,279 2021 4,147 2022 2,729 2023 1,698 Thereafter 2,647 Total minimum lease payments $ 21,866 Minimum rental lease payments under operating leases are recognized on a straight-line basis over the term of the lease including any periods of rent abatement and incentives. Rental expense for operating leases for the three and nine months ended September 30, 2018 was $1.0 million and $3.2 million , respectively.

Accrued Liabilities

Accrued Liabilities	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Accrued Liabilities	ACCRUED LIABILITIES Accrued liabilities consisted of the following (in thousands): As of September 30, 2019 December 31, 2018 Payroll and related liabilities $ 3,031 $ 3,620 Other 4,429 4,750 Total accrued liabilities $ 7,460 $ 8,370

Product Warranties

Product Warranties	9 Months Ended
	Sep. 30, 2019
Product Warranties Disclosures [Abstract]
Product Warranties	PRODUCT WARRANTIES Our products carry defined warranties for defects in materials or workmanship which, according to their terms, generally obligate us to pay the costs of supplying and shipping replacement parts to customers and, in certain instances, pay for labor and other costs to service products. Outstanding product warranty periods range from thirty days to, in limited circumstances, the lifetime of certain product components. We record a liability at the time of sale for the estimated costs of fulfilling future warranty claims. If necessary, we adjust the liability for specific warranty-related matters when they become known and are reasonably estimable. Estimated warranty expense is included in cost of sales, based on historical warranty claim experience and available product quality data. Warranty expense is affected by the performance of new products, significant manufacturing or design defects not discovered until after the product is delivered to the customer, product failure rates, and higher or lower than expected repair costs. If warranty expense differs from previous estimates, or if circumstances change such that the assumptions inherent in previous estimates are no longer valid, the amount of product warranty obligations is adjusted accordingly. Changes in our product warranty obligations were as follows (in thousands): Nine Months Ended September 30, 2019 2018 Balance, beginning of period $ 5,575 $ 6,117 Accruals 3,721 2,772 Payments (3,923 ) (3,183 ) Balance, end of period $ 5,373 $ 5,706

Stock Repurchase Program

Stock Repurchase Program	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Stock Repurchase Program	STOCK REPURCHASE PROGRAM On February 21, 2018 our Board of Directors authorized a $15.0 million share repurchase program. Under this program, shares of our common stock may be repurchased from time to time through February 21, 2020 . As of September 30, 2019 , repurchases under this program totaled $1.0 million . Repurchases may be made under the program in open market transactions at prevailing prices, in privately negotiated transactions, or by other means in accordance with federal securities laws. Share repurchases will be funded from existing cash balances, and repurchased shares will be retired and returned to unissued authorized shares. As of September 30, 2019 , there was $14.0 million remaining available for repurchases under the share repurchase program. Cumulative repurchases pursuant to the program are as follows: Quarter Ended Number of Shares Repurchased Amount Average Price Per Share December 31, 2018 75,813 $ 1,008,652 $ 13.30 March 31, 2019 — — — June 30, 2019 — — — September 30, 2019 — — — Totals to date 75,813 $ 1,008,652 $ 13.30

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Accumulated Other Comprehensive Income	ACCUMULATED OTHER COMPREHENSIVE LOSS The following tables set forth the changes in accumulated other comprehensive (loss) income, net of tax (in thousands) for the periods presented: Unrealized Gain (Loss) on Available-for-Sale Securities Gain (Loss) on Derivative Securities Foreign Currency Translation Adjustments Accumulated Other Comprehensive Loss Balance, June 30, 2019 $ — $ — $ (926 ) $ (926 ) Current period other comprehensive loss before reclassifications (177 ) (177 ) Net other comprehensive loss income during period — — (177 ) (177 ) Balance, September 30, 2019 $ — $ — $ (1,103 ) $ (1,103 ) Unrealized Gain (Loss) on Available-for-Sale Securities Gain (Loss) on Derivative Securities Foreign Currency Translation Adjustments Accumulated Other Comprehensive Loss Balance, January 1, 2019 $ (6 ) $ 223 $ (1,126 ) $ (909 ) Current period other comprehensive income (loss) before reclassifications 19 (128 ) 23 (86 ) Amounts reclassified from accumulated other comprehensive loss (13 ) (95 ) — (108 ) Net other comprehensive income (loss) during period 6 (223 ) 23 (194 ) Balance, September 30, 2019 $ — $ — $ (1,103 ) $ (1,103 ) Unrealized Gain (Loss) on Available-for-Sale Securities Gain (Loss) on Derivative Securities Foreign Currency Translation Adjustments Accumulated Other Comprehensive (Loss) Income Balance, June 30, 2018 $ (67 ) $ 372 $ (866 ) $ (561 ) Current period other comprehensive income before reclassifications 40 28 82 150 Amounts reclassified from accumulated other comprehensive loss — (46 ) — (46 ) Net other comprehensive income (loss) during period 40 (18 ) 82 104 Balance, September 30, 2018 $ (27 ) $ 354 $ (784 ) $ (457 ) Unrealized Loss on Available-for-Sale Securities Gain (Loss) on Derivative Securities Foreign Currency Translation Adjustments Accumulated Other Comprehensive Loss Balance, January 1, 2018 $ (64 ) $ 216 $ (411 ) $ (259 ) Current period other comprehensive income (loss) before reclassifications 37 242 (373 ) (94 ) Amounts reclassified from accumulated other comprehensive loss — (104 ) — (104 ) Net other comprehensive income (loss) during period 37 138 (373 ) (198 ) Balance, September 30, 2018 $ (27 ) $ 354 $ (784 ) $ (457 )

Income (Loss) Per Share

Income (Loss) Per Share	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Income (Loss) Per Share	INCOME (LOSS) PER SHARE Basic per share amounts were computed using the weighted average number of common shares outstanding. Diluted per share amounts were calculated using the number of basic weighted average shares outstanding increased by dilutive potential common shares related to stock-based awards, as determined by the treasury stock method. The weighted average numbers of shares outstanding used to compute income (loss) per share were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Shares used to calculate basic income (loss) per share 29,728 30,185 29,660 30,230 Dilutive effect of outstanding stock options, performance stock units and restricted stock units — 248 — 270 Shares used to calculate diluted income (loss) per share 29,728 30,433 29,660 30,500 The weighted average numbers of shares outstanding listed in the table below were anti-dilutive and excluded from the computation of diluted income per share. In the case of stock options, this is because the average market price did not exceed the exercise price. Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Stock options — — 76 — Restricted stock units 7 — 7 — In the case of restricted stock units, this is because unrecognized compensation expense exceeds the current value of the awards (i.e., grant date market value was higher than current average market price). These shares may be dilutive potential common shares in the future (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Stock options 534 9 85 10 Restricted stock units 765 1 227 —

Segment and Enterprise-wide Inf

Segment and Enterprise-wide Information	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Segment and Enterprise-wide Information	SEGMENT AND ENTERPRISE-WIDE INFORMATION We have two operating segments, Direct and Retail. There were no changes in our operating segments during the nine months ended September 30, 2019 . We evaluate performance using several factors, of which the primary financial measures are net sales and reportable segment contribution. Contribution is the measure of profit or loss, defined as net sales less product costs and directly attributable expenses. Directly attributable expenses include selling and marketing expenses, general and administrative expenses, and research and development expenses that are directly related to segment operations. Segment assets are those directly assigned to an operating segment's operations, primarily accounts receivable, inventories, goodwill and other intangible assets. Unallocated assets primarily include cash and cash equivalents, available-for-sale securities, derivative securities, shared information technology infrastructure, distribution centers, corporate headquarters, prepaids and other current assets, deferred income tax assets and other assets. Capital expenditures directly attributable to the Direct and Retail segments were not significant in any period. Following is summary information by reportable segment (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Net sales: Direct $ 16,197 $ 28,955 $ 83,745 $ 134,980 Retail 44,823 61,490 119,097 143,668 Royalty 688 612 2,270 2,720 Consolidated net sales $ 61,708 $ 91,057 $ 205,112 $ 281,368 Contribution: Direct $ (8,693 ) $ (1,363 ) $ (19,569 ) $ 10,667 Retail 4,772 12,707 3,803 20,196 Royalty 688 612 2,270 2,717 Consolidated contribution $ (3,233 ) $ 11,956 $ (13,496 ) $ 33,580 Reconciliation of consolidated contribution to (loss) income from continuing operations: Consolidated contribution $ (3,233 ) $ 11,956 $ (13,496 ) $ 33,580 Amounts not directly related to segments: Operating expenses (5,020 ) (5,796 ) (90,338 ) (15,521 ) Other (expense) income, net (422 ) 213 (910 ) 236 Income tax (expense) benefit (1,900 ) (1,870 ) 6,941 (4,645 ) (Loss) income from continuing operations $ (10,575 ) $ 4,503 $ (97,803 ) $ 13,650 There was no material change in the allocation of assets by segment during the nine months ended September 30, 2019 , and, accordingly, assets by segment are not presented. The following customers accounted for 10% or more of total net sales as follows: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Amazon.com 18.7 % 18.8 % 14.1 % 11.8 % Dick's Sporting Goods 19.3 % 19.6 % 10.2 % 13.5 %

Borrowings

Borrowings	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Borrowings	BORROWINGS Line of Credit On March 29, 2019 , we entered into a Credit Agreement with JPMorgan Chase Bank, N.A. (“Chase Bank”) that provides for a $40.0 million revolving line of credit. The term of the Credit Agreement expires on March 29, 2022 and is secured by substantially all of our assets. The Credit Agreement contains customary covenants for financings of this type, including, among other terms and conditions, revolving availability subject to a calculated borrowing base, minimum cash reserves and minimum fixed charge cover ratio covenants, as well as limitations and conditions on our ability to (i) create, incur, assume or be liable for indebtedness; (ii) dispose of assets outside the ordinary course of business; (iii) acquire, merge or consolidate with or into another person or entity; (iv) create, incur or allow any lien on any of our property; (v) make investments; or (vi) pay dividends or make distributions, in each case subject to certain exceptions. In addition, the Credit Agreement provides for certain events of default such as nonpayment of principal and interest when due thereunder, breaches of representations and warranties, noncompliance with covenants, acts of insolvency and default on indebtedness held by third parties (subject to certain limitations and cure periods), as well as a subjective acceleration clause. Based on management's forecast, we have concluded that it is probable that we will not comply with the minimum fixed charge coverage ratio covenant of the Credit Agreement at the December 31, 2019 measurement date. In the event we are unable to obtain a waiver or otherwise remedy this expected covenant violation, we will classify the line of credit as a current liability in our December 31, 2019 financial statements if the covenant violation occurs. Under the terms of the Credit Agreement, the fixed charge cover ratio, as of the last day of any fiscal quarter, may not be less than 1.10 to 1.00 when measured on any trailing four quarter basis beginning on December 31, 2019. While we anticipate receiving waivers or modifications of the existing debt covenants, we are also pursuing alternative sources of funding. The interest rate applicable to each advance under the revolving line of credit is based on either Chase Bank's floating prime rate or adjusted LIBOR, plus an applicable margin. As of September 30, 2019 , our borrowing rate for line of credit advances was 4.10% . As of September 30, 2019 , we had $ 20.6 million of outstanding borrowings under the line of credit resulting primarily from our term loan payoff. As of September 30, 2019 , we were in compliance with the financial covenants of the Credit Agreement and $12.7 million was available for borrowing under the line of credit. Any outstanding balance is due and payable on March 29, 2022.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES We account for income taxes based on the asset and liability method, whereby deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts and the tax basis of existing assets and liabilities. Evaluating the need for, and amount of, a valuation allowance for deferred tax assets often requires significant judgment and extensive analysis of all available evidence on a jurisdiction-by-jurisdiction basis. Such judgments require us to interpret existing tax law and other published guidance as applied to our circumstances. As part of this assessment, we consider both positive and negative evidence. The weight given to the potential effect of positive and negative evidence must be commensurate with the extent to which the strength of the evidence can be objectivity verified. Each quarter, we re-evaluate the potential realization of our deferred tax assets and if any adjustments to valuation allowance is appropriate. During our re-assessment in the third quarter of 2019, the company determined that it was no longer more likely than not that the tax benefits from the existing U.S domestic deferred tax assets would be realized due to the substantial amount of the accounting losses realized in the recent quarters combined with the downward financial trend of the current period and forecasted losses. As part of our assessment in the third quarter, we heavily weighted the negative evidence of our anticipated cumulative losses in the near-term. Consequently, we recorded, in the third quarter of 2019, $3.9 million of valuation allowance to reduce certain net deferred tax assets to their anticipated realizable value.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Guarantees, Commitments and Off-Balance Sheet Arrangements As of September 30, 2019 , we had $0.9 million standby letters of credit. We have long lead times for inventory purchases and, therefore, must secure factory capacity from our vendors in advance. As of September 30, 2019 , we had approximately $47.0 million in noncancelable market-based purchase obligations, primarily for inventory purchases expected to be received within the next twelve months. Purchase obligations can vary from quarter-to-quarter and versus the same period in prior years due to a number of factors, including the amount of products that are shipped directly to Retail customer warehouses versus through Nautilus warehouses. In the ordinary course of business, we enter into agreements that require us to indemnify counterparties against third-party claims. These may include: agreements with vendors and suppliers, under which we may indemnify them against claims arising from use of their products or services; agreements with customers, under which we may indemnify them against claims arising from their use or sale of our products; real estate and equipment leases, under which we may indemnify lessors against third-party claims relating to the use of their property; agreements with licensees or licensors, under which we may indemnify the licensee or licensor against claims arising from their use of our intellectual property or our use of their intellectual property; and agreements with parties to debt arrangements, under which we may indemnify them against claims relating to their participation in the transactions. The nature and terms of these indemnification obligations vary from contract to contract, and generally a maximum obligation is not stated within the agreements. We hold insurance policies that mitigate potential losses arising from certain types of indemnification obligations. Management does not deem these obligations to be significant to our financial position, results of operations or cash flows, and therefore, no related liabilities were recorded as of September 30, 2019 . Legal Matters From time to time, in the ordinary course of business, we may be involved in various claims, lawsuits and other proceedings. These legal and tax proceedings involve uncertainty as to the eventual outcomes and losses which may be realized when one or more future events occur or fail to occur. We regularly monitor our estimated exposure to these contingencies and, as additional information becomes known, may change our estimates accordingly. We evaluate, on a quarterly basis, developments in legal proceedings, investigations or claims that could affect the amount of any accrual, as well as any developments that would make a loss probable or reasonably possible, and whether the amount of a probable or reasonably possible loss is estimable. Among other factors, we evaluate the advice of internal and external counsel, the outcomes from similar litigation, current status of the lawsuits (including settlement initiatives), legislative developments and other factors. Due to the numerous variables associated with these judgments and assumptions, both the precision and reliability of the resulting estimates of the related loss contingencies are subject to substantial uncertainties. Further, while we face contingencies that are reasonably possible to occur, we are unable to estimate the possible loss or range of loss at this time. As such, zero liability is recorded as of September 30, 2019 . As of the date of filing of this Quarterly Report on Form 10-Q, we were not involved in any material legal proceedings.

General Information (Policies)

General Information (Policies)	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
New Accounting Pronouncements	Recent Accounting Pronouncements Recently Adopted Pronouncements ASUs 2018-11, 2018-10, 2018-01 and 2016-02 In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2016-02, "Leases (Topic 842)." ASU 2016-02 replaces the existing guidance in Accounting Standards Codification ("ASC") 840, Leases. The new standard requires lessees to recognize leases on-balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU 2018-01, "Land Easement Practical Expedient for Transition to Topic 842"; ASU 2018-10, "Codification Improvements to Topic 842, Leases;" and ASU 2018-11, "Targeted Improvements." The new standard establishes a right-of-use model ("ROU") that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases will be classified as finance or operating. For finance leases, the lessee recognizes interest expense and amortizes the ROU asset, and, for operating leases, the lessee recognizes lease expense on a straight-line basis. The new standard was effective for us on January 1, 2019. A modified retrospective transition approach was required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. We adopted the new standard on January 1, 2019 and used the effective date as our date of initial application. Consequently, financial information was not updated and the disclosures required under the new standard were not provided for dates and periods prior to January 1, 2019. The new standard provides a number of optional practical expedients in transition. We elected the ‘package of practical expedients,’ which permitted us not to reassess, under the new standard, our prior conclusions about lease identification, lease classification, and initial direct costs. We elected the use-of-hindsight with respect to determining lease terms. We did not elect the practical expedient pertaining to land easements as it is not applicable to us. The new standard also provides practical expedients for an entity’s ongoing accounting. We elected the short-term lease recognition exemption for all leases that qualified. This means, for those leases that qualify, we did not recognize ROU assets or lease liabilities, and this includes not recognizing ROU assets or lease liabilities for existing short-term leases of those assets in transition. Variable payments, including payments for the Company's proportionate share of the building's property taxes, insurance, and common area maintenance, are treated as non-lease components and are recognized in earnings in the period for which the costs occur. The new standard had a material effect on our financial statements with the most significant effects relating to the recognition of new ROU assets and lease liabilities on our balance sheet for our facilities operating leases, and providing significant new disclosures about our leasing activities. We reviewed our existing vendor contracts for potential embedded leases, as well as renewal options and whether exercises of renewal options were reasonably certain. Based on our analyses of our existing operating and financing leases, we recognized additional operating lease liabilities of approximately $25 million , with corresponding ROU assets of the same amount based on the present value of the remaining minimum lease payments under current leasing standards for existing operating leases, net of reductions for the impacts of deferred rents and lease incentives. The additional disclosures required by the ASU are included in Note 9, Leases . ASU 2018-09 In July 2018, the FASB issued ASU 2018-09, "Codification Improvements." The FASB has a standing project to address suggestions received from stakeholders on the ASC and to make other incremental improvements to GAAP. This perpetual project facilitates ASC updates for technical corrections, clarifications, and other minor improvements, and these amendments are referred to as Codification improvements. ASU 2018-09 includes amendments affecting a wide variety of topics and applies to all reporting entities within the scope of the affected accounting guidance. The transition and effective date guidance is based on the facts and circumstances of each amendment. Some of the amendments in the ASU do not require transition guidance and are effective upon issuance of the ASU. However, many of the amendments in the ASU have transition guidance with effective dates for annual periods beginning after December 15, 2018, for public business entities. Our adoption of ASU 2018-09 as of January 1, 2019 had no material impact on our financial position, results of operations or cash flows. ASU 2018-07 In June 2018, the FASB issued ASU 2018-07, "Compensation - Stock Compensation (Topic 718) - Improvements to Nonemployee Share-Based Payment Accounting." ASU 2018-07 expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. An entity should apply the requirements of Topic 718 to nonemployee awards with certain exceptions. ASU 2018-07 specifies that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. Further, Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under Topic 606, Revenue from Contracts with Customers . ASU 2018-07 is effective for public companies' fiscal years, including interim periods within those fiscal years, beginning after December 15, 2018. Our adoption of ASU 2018-07 as of January 1, 2019 had no material impact on our financial position, results of operations or cash flows. ASU 2018-02 In February 2018, the FASB issued ASU 2018-02, "Income Statement - Reporting Comprehensive Income (Topic 220)." ASU 2018-02 allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the TCJA, thereby eliminating the stranded tax effects and improving the usefulness of reported information to financial statement users. ASU 2018-02 is effective for all entities for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted, including adoption in any interim period, for public business entities for which financial statements have not yet been issued. Our adoption of ASU 2018-02 as of January 1, 2019 had no material impact on our financial position, results of operations or cash flows. ASU 2017-12 In August 2017, the FASB issued ASU 2017-12, "Derivatives and Hedging (Topic 815) - Targeted Improvements to Accounting for Hedging Activities." ASU 2017-12 provides better alignment of an entity's risk management activities and financial reporting of hedges through changes to both the designation and measurement guidance for qualifying hedging relationships. In addition, the amendments in ASU 2017-12 also simplify the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements to increase the understandability of the results of an entity's intended hedging strategies. ASU 2017-12 is effective for public companies' fiscal years, including interim periods within those fiscal years, beginning after December 15, 2018. For cash flow and net investment hedges existing as of the adoption date, an entity should apply a cumulative-effect adjustment related to eliminating the separate measurement of ineffectiveness to accumulated other comprehensive income and opening retaining earnings. Amended presentation and disclosure guidance is required only prospectively, and certain transition elections are available upon adoption. Our adoption of ASU 2017-12 as of January 1, 2019 had no material impact on our financial position, results of operations or cash flows. Recently Issued Pronouncements Not Yet Adopted ASU 2019-01 In March 2019, the FASB issued ASU 2019-01, "Leases (Topic 842): Codification Improvements." The amendments in ASU 2019-01 address three issues (1) determining the fair value of the underlying asset by lessors that are not manufactures or dealers; (2) presentation on the statement of cash flows of sales-type and direct financing leases; and (3) transition disclosures related to Topic 250, Accounting Changes and Error Corrections. ASU 2019-01 is effective for public companies' fiscal years, including interim periods within those fiscal years, beginning after December 15, 2019 with early application permitted. While we do not expect the adoption of ASU 2019-01 to have a material effect on our business, we are evaluating the potential impact that ASU 2019-01 may have on our financial position, results of operations and cash flows. ASU 2018-15 In August 2018, the FASB issued ASU 2018-15, "Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract." The amendments in ASU 2018-15 align the requirements for capitalizing implementation costs incurred in a cloud computing hosting arrangement ("CCA") that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The accounting for the service element of a hosting arrangement that is a service contract is not affected. ASU 2018-15 also includes provisions for expensing the capitalized implementation costs over the term of the hosting arrangement, and application of impairment and abandonment guidance under Subtopics 350-40 and 360-10, respectively. Further, the amendments include presentation requirements in the entity's financial statements for the capitalized implementation costs and related amortization expense. ASU 2018-15 is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted, and the amendments should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. We expect to have presentation changes to our consolidated balance sheets, otherwise, we do not expect the adoption of ASU 2018-15 to have a material impact to our financial statements or to our business processes. ASU 2018-13 In August 2018, the FASB issued ASU 2018-13, "Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement." The amendments in ASU 2018-13 modify the disclosure requirements on fair value measurements in Topic 820 based on the concepts in the FASB Concepts Statement, Conceptual Framework for Financial Reporting - Chapter 8: Notes to Financial Statements , which was finalized in August 2018. The main provisions include removals, modifications, and additions of specific disclosure requirements. ASU 2018-13 is effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Certain amendments should be applied prospectively for only the most recent interim or annual period presented in the initial year of adoption, while all other amendments should be applied retrospectively to all periods presented upon their effective date. Early adoption is permitted, and an entity may early adopt upon issuance of ASU 2018-13 those amendments that remove or modify disclosures and delay adoption of the additional disclosures until the effective date. While we do not expect the adoption of ASU 2018-13 to have a material effect on our business, we are evaluating the potential impact that the new ASU may have on our financial position, results of operations and cash flows. ASU 2016-13 In June 2016, the FASB issued ASU 2016-13, "Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments." ASU 2016-13 requires companies to measure credit losses utilizing a methodology that reflects expected credit losses and requires a consideration of a broader range of reasonable and supportable information to inform credit loss estimates. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. We are currently assessing the impact of adopting this standard but do not expect the adoption of this guidance to have a material impact on our financial position, results of operations and cash flows.
Revenue Recognition	Exemptions and Elections We apply the practical expedient as per ASC 606-10-50-14 and do not disclose information related to remaining performance obligations due to their original expected durations are one year or less. We expense sales commissions when incurred because the amortization period would have been less than one year. These costs are recorded in selling and marketing expense. Revenue Recognition Revenues are recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. Our product sales and shipping revenues are reported net of promotional discounts, returns allowances, contractual rebates, and consideration payable to our customers. We estimate the revenue impact of retail sales incentive programs based on the planned duration of the program and historical experience. If the amount of sales incentives is reasonably estimable, the impact of such incentives is recorded at the later of the time the customer is notified of the sales incentive or the time of the sale. We estimate our liability for product returns based on historical experience, and record the expected customer refund liability as a reduction of revenue, and the expected inventory right of recovery, net of estimated scrap, as a reduction of cost of sales. If actual return costs differ from previous estimates, the amount of the liability and corresponding revenue are adjusted in the period in which such costs occur. We provide standard assurance-type warranties on our products which cover defective materials or nonconforming products, and is included with each product at no additional charge. In addition, we offer service-type/extended warranties for an additional fee to our Direct channel customers and Retail specialty and commercial customers. These warranty contracts provide coverage on labor and parts beyond the standard assurance warranty period. For our product sales, services, and freight and delivery fees, we are the principal in the contract and recognize revenue at a point in time. For our Direct channel extended warranty contracts, we are the agent and recognize revenue on a net basis because our performance obligation is to facilitate the arrangement between our customers and the third-party performance obligor.

Revenues (Tables)

Revenues (Tables)	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Our revenues from contracts with customers disaggregated by revenue source, excluding sales-based taxes, were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Product sales $ 59,323 $ 88,068 $ 195,781 $ 269,288 Extended warranties and services 993 1,611 4,630 6,830 Other (1) 1,392 1,378 4,701 5,250 Net sales $ 61,708 $ 91,057 $ 205,112 $ 281,368 (1) Other revenue is primarily freight and delivery, royalty income and subscription revenue. Our revenues disaggregated by geographic region, based on ship-to address, were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 United States $ 50,447 $ 81,423 $ 169,532 $ 250,502 Canada 5,649 4,306 17,135 13,372 All other 5,612 5,328 18,445 17,494 Net sales $ 61,708 $ 91,057 $ 205,112 $ 281,368
Contract with Customer, Asset and Liability [Table Text Block]	The following table provides information about our liabilities from contracts with customers, primarily customer deposits and deferred revenue, all of which are short-term in nature. The revenue recognized from contract liabilities and the remaining balances are presented in accrued liabilities and are shown below (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Balance, beginning of period $ 562 $ 748 $ 816 $ 1,084 Cash additions 611 354 1,123 1,347 Revenue recognition (279 ) (227 ) (1,045 ) (1,556 ) Balance, end of period $ 894 $ 875 $ 894 $ 875

Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 30, 2019
Investments, Debt and Equity Securities [Abstract]
Equity Securities without Readily Determinable Fair Value	As of September 30, 2019 , the carrying values of our equity securities were included in the following line item in our consolidated balance sheets (in thousands): Measurement Alternative - No Readily Determinable Fair Value Other assets $ 3,500

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Assets measured at fair value on a recurring basis	Assets and liabilities measured at fair value on a recurring basis were as follows (in thousands): September 30, 2019 Level 1 Level 2 Level 3 Total Liabilities: Derivatives Foreign currency forward contracts $ — $ 218 $ — $ 218 Total liabilities measured at fair value $ — $ 218 $ — $ 218 December 31, 2018 Level 1 Level 2 Level 3 Total Assets: Cash Equivalents Money market funds $ 7,646 $ — $ — $ 7,646 Total cash equivalents 7,646 — — 7,646 Available-for-Sale Securities Certificates of deposit (1) — 10,379 — 10,379 Corporate bonds — 7,522 — 7,522 U.S. government bonds — 7,491 — 7,491 Total available-for-sale securities — 25,392 — 25,392 Derivatives Interest rate swap contract — 363 — 363 Foreign currency forward contracts — 240 — 240 Total derivatives — 603 — 603 Total assets measured at fair value $ 7,646 $ 25,995 $ — $ 33,641 (1) All certificates of deposit are within current FDIC insurance limits.

Derivatives (Tables)

Derivatives (Tables)	9 Months Ended
	Sep. 30, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The fair value of our derivative instruments was included in our condensed consolidated balance sheets as follows (in thousands): Balance Sheet Classification As of September 30, 2019 December 31, 2018 Derivative instruments designated as cash flow hedges: Interest rate swap contract Prepaids and other current assets $ — $ 291 Other assets — 72 $ — $ 363 Derivative instruments not designated as cash flow hedges: Foreign currency forward contracts Prepaids and other current assets $ — $ 240 Accrued liabilities 218 — $ 218 $ 240
Derivative Instruments, Gain (Loss)	The effect of derivative instruments on our condensed consolidated statements of operations was as follows (in thousands): Statement of Operations Classification Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Derivative instruments designated as cash flow hedges: Income (loss) recognized in other comprehensive (loss) income before reclassifications --- $ — $ 28 $ (128 ) $ 242 Income reclassified from accumulated other comprehensive (loss) income to earnings for the effective portion Interest expense — 65 125 140 Income tax benefit Income tax expense (benefit) — (19 ) (30 ) (36 ) Derivative instruments not designated as cash flow hedges: Loss recognized in earnings Other, net $ (388 ) $ (601 ) $ (101 ) $ (2,525 ) Income tax expense Income tax expense (benefit) 91 176 22 624

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
Schedule of Inventories, Net of Valuation Allowances	Our inventories consisted of the following (in thousands): As of September 30, 2019 December 31, 2018 Finished goods $ 44,542 $ 63,257 Parts and components 5,524 5,208 Total inventories $ 50,066 $ 68,465

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment consisted of the following (in thousands): Estimated Useful Life (in years) As of September 30, 2019 December 31, 2018 Automobiles 5 $ 23 $ 23 Leasehold improvements 4 to 20 3,829 3,782 Computer software and equipment 2 to 7 24,903 23,776 Machinery and equipment 3 to 5 18,049 16,756 Furniture and fixtures 5 to 20 2,839 2,827 Work in progress (1) N/A 3,019 1,590 Total cost 52,662 48,754 Accumulated depreciation (30,296 ) (26,538 ) Total property, plant and equipment, net $ 22,366 $ 22,216 (1) Work in progress includes information technology assets and production tooling.
Schedule Of Depreciation Expense	Depreciation expense was as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Depreciation expense $ 2,046 $ 1,393 $ 5,353 $ 4,266

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill and Other Intangible Assets	The rollforward of goodwill was as follows (in thousands): Direct Retail Total Balance, January 1, 2018 $ 2,335 $ 59,695 $ 62,030 Currency exchange rate adjustment (185 ) 5 (180 ) Business acquisition 1,602 — 1,602 Balance, December 31, 2018 3,752 59,700 63,452 Currency exchange rate adjustment 55 — 55 Goodwill impairment charge (3,807 ) (59,700 ) (63,507 ) Balance, September 30, 2019 $ — $ — $ — In accordance ASC 350 — Intangibles — Goodwill and Other , we perform a goodwill and indefinite-lived asset impairment evaluation during the fourth quarter of each year. However, as a result of the decline in our market value relative to the market and our industry, identified as a triggering event, we performed an interim evaluation and a market capitalization reconciliation during the second quarter of 2019, which resulted in a non-cash goodwill and indefinite-lived intangible assets impairment charge of $72.0 million , $63.5 million and $8.5 million respectively. Other Intangible Assets Other intangible assets consisted of the following (in thousands): Estimated Useful Life (in years) As of September 30, 2019 December 31, 2018 Indefinite-lived trademarks (1) N/A $ 14,753 $ 23,252 Definite-lived trademarks 5 to 15 2,850 2,850 Patents 7 to 24 14,243 14,243 Customer relationships 10 to 15 24,700 24,700 56,546 65,045 Accumulated amortization - definite-lived intangible assets (12,492 ) (9,805 ) Other intangible assets, net $ 44,054 $ 55,240 (1) During the second quarter of 2019, we identified impairment indicators with our indefinite-lived trademarks resulting in an $8.5 million non-cash intangible impairment charge.
Amortization Expense	Amortization expense was as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Amortization expense $ 808 $ 785 $ 2,692 $ 2,380
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Future amortization of definite-lived intangible assets is as follows (in thousands): Remainder of 2019 $ 803 2020 3,198 2021 3,168 2022 3,168 2023 3,168 Thereafter 15,796 $ 29,301

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Lease, Cost	The components of lease cost were as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2019 September 30, 2019 Operating lease expense $ 1,138 $ 3,393
Lessee, Supplemental Cash Flows Information	Other information related to leases was as follows (dollars in thousands): As of September 30, 2019 Supplemental cash flow information: Cash paid for amounts included in the measurement of operating lease liabilities: Operating cash flow from operating leases $ 3,415 Additional operating lease information: ROU assets obtained in exchange for operating lease obligations $ 24,212 Reductions to ROU assets resulting from reductions to operating lease obligations $ 2,572 Weighted average remaining operating lease term 4.0 years Weighted average discount rate on operating leases 4.49%
Lessee, Operating Lease, Liability, Maturity	Maturities of operating lease liabilities under noncancellable leases were as follows (in thousands): As of September 30, 2019 2019 - remaining $ 1,164 2020 4,682 2021 4,712 2022 4,566 2023 3,812 Thereafter 8,082 Total undiscounted lease payments 27,018 Less imputed interest (3,397 ) Total lease liabilities $ 23,621
Schedule of Future Minimum Rental Payments for Operating Leases	Under ASC 840, Leases, future minimum lease payments under noncancellable operating leases payments were as follows (in thousands): As of December 31, 2018 Year ending: 2019 $ 5,366 2020 5,279 2021 4,147 2022 2,729 2023 1,698 Thereafter 2,647 Total minimum lease payments $ 21,866

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consisted of the following (in thousands): As of September 30, 2019 December 31, 2018 Payroll and related liabilities $ 3,031 $ 3,620 Other 4,429 4,750 Total accrued liabilities $ 7,460 $ 8,370

Product Warranties (Tables)

Product Warranties (Tables)	9 Months Ended
	Sep. 30, 2019
Product Warranties Disclosures [Abstract]
Schedule of Product Warranty Liability	Changes in our product warranty obligations were as follows (in thousands): Nine Months Ended September 30, 2019 2018 Balance, beginning of period $ 5,575 $ 6,117 Accruals 3,721 2,772 Payments (3,923 ) (3,183 ) Balance, end of period $ 5,373 $ 5,706

Stock Repurchase Program Stock

Stock Repurchase Program Stock Repurchase Program (Tables)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Schedule of Stock Repurchases	Cumulative repurchases pursuant to the program are as follows: Quarter Ended Number of Shares Repurchased Amount Average Price Per Share December 31, 2018 75,813 $ 1,008,652 $ 13.30 March 31, 2019 — — — June 30, 2019 — — — September 30, 2019 — — — Totals to date 75,813 $ 1,008,652 $ 13.30

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following tables set forth the changes in accumulated other comprehensive (loss) income, net of tax (in thousands) for the periods presented: Unrealized Gain (Loss) on Available-for-Sale Securities Gain (Loss) on Derivative Securities Foreign Currency Translation Adjustments Accumulated Other Comprehensive Loss Balance, June 30, 2019 $ — $ — $ (926 ) $ (926 ) Current period other comprehensive loss before reclassifications (177 ) (177 ) Net other comprehensive loss income during period — — (177 ) (177 ) Balance, September 30, 2019 $ — $ — $ (1,103 ) $ (1,103 ) Unrealized Gain (Loss) on Available-for-Sale Securities Gain (Loss) on Derivative Securities Foreign Currency Translation Adjustments Accumulated Other Comprehensive Loss Balance, January 1, 2019 $ (6 ) $ 223 $ (1,126 ) $ (909 ) Current period other comprehensive income (loss) before reclassifications 19 (128 ) 23 (86 ) Amounts reclassified from accumulated other comprehensive loss (13 ) (95 ) — (108 ) Net other comprehensive income (loss) during period 6 (223 ) 23 (194 ) Balance, September 30, 2019 $ — $ — $ (1,103 ) $ (1,103 ) Unrealized Gain (Loss) on Available-for-Sale Securities Gain (Loss) on Derivative Securities Foreign Currency Translation Adjustments Accumulated Other Comprehensive (Loss) Income Balance, June 30, 2018 $ (67 ) $ 372 $ (866 ) $ (561 ) Current period other comprehensive income before reclassifications 40 28 82 150 Amounts reclassified from accumulated other comprehensive loss — (46 ) — (46 ) Net other comprehensive income (loss) during period 40 (18 ) 82 104 Balance, September 30, 2018 $ (27 ) $ 354 $ (784 ) $ (457 ) Unrealized Loss on Available-for-Sale Securities Gain (Loss) on Derivative Securities Foreign Currency Translation Adjustments Accumulated Other Comprehensive Loss Balance, January 1, 2018 $ (64 ) $ 216 $ (411 ) $ (259 ) Current period other comprehensive income (loss) before reclassifications 37 242 (373 ) (94 ) Amounts reclassified from accumulated other comprehensive loss — (104 ) — (104 ) Net other comprehensive income (loss) during period 37 138 (373 ) (198 ) Balance, September 30, 2018 $ (27 ) $ 354 $ (784 ) $ (457 )

Income Per Share (Tables)

Income Per Share (Tables)	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares Outstanding Used to Compute Income Per Share	The weighted average numbers of shares outstanding used to compute income (loss) per share were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Shares used to calculate basic income (loss) per share 29,728 30,185 29,660 30,230 Dilutive effect of outstanding stock options, performance stock units and restricted stock units — 248 — 270 Shares used to calculate diluted income (loss) per share 29,728 30,433 29,660 30,500
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The weighted average numbers of shares outstanding listed in the table below were anti-dilutive and excluded from the computation of diluted income per share. In the case of stock options, this is because the average market price did not exceed the exercise price. Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Stock options — — 76 — Restricted stock units 7 — 7 — In the case of restricted stock units, this is because unrecognized compensation expense exceeds the current value of the awards (i.e., grant date market value was higher than current average market price). These shares may be dilutive potential common shares in the future (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Stock options 534 9 85 10 Restricted stock units 765 1 227 —

Segment and Enterprise-wide I_2

Segment and Enterprise-wide Information (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Summary Information by Reportable Segments	Following is summary information by reportable segment (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Net sales: Direct $ 16,197 $ 28,955 $ 83,745 $ 134,980 Retail 44,823 61,490 119,097 143,668 Royalty 688 612 2,270 2,720 Consolidated net sales $ 61,708 $ 91,057 $ 205,112 $ 281,368 Contribution: Direct $ (8,693 ) $ (1,363 ) $ (19,569 ) $ 10,667 Retail 4,772 12,707 3,803 20,196 Royalty 688 612 2,270 2,717 Consolidated contribution $ (3,233 ) $ 11,956 $ (13,496 ) $ 33,580 Reconciliation of consolidated contribution to (loss) income from continuing operations: Consolidated contribution $ (3,233 ) $ 11,956 $ (13,496 ) $ 33,580 Amounts not directly related to segments: Operating expenses (5,020 ) (5,796 ) (90,338 ) (15,521 ) Other (expense) income, net (422 ) 213 (910 ) 236 Income tax (expense) benefit (1,900 ) (1,870 ) 6,941 (4,645 ) (Loss) income from continuing operations $ (10,575 ) $ 4,503 $ (97,803 ) $ 13,650
Schedules of Concentration of Risk, by Risk Factor	he following customers accounted for 10% or more of total net sales as follows: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Amazon.com 18.7 % 18.8 % 14.1 % 11.8 % Dick's Sporting Goods 19.3 % 19.6 % 10.2 % 13.5 %

General Information (Details)

General Information (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets	$ 21,640		$ 0
Operating lease liability	$ 23,621
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets		$ 25,000
Operating lease liability		$ 25,000

Revenues (Details)

Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Net sales	$ 61,708	$ 91,057	$ 205,112	$ 281,368
Remaining performance obligation	5,900		5,900
Change In Contract With Customer Liability [Roll Forward]
Balance, beginning of period	562	748	816	1,084
Cash additions	611	354	1,123	1,347
Revenue recognition	(279)	(227)	(1,045)	(1,556)
Balance, end of period	894	875	894	875
United States
Disaggregation of Revenue [Line Items]
Net sales	50,447	81,423	169,532	250,502
Canada
Disaggregation of Revenue [Line Items]
Net sales	5,649	4,306	17,135	13,372
All other
Disaggregation of Revenue [Line Items]
Net sales	5,612	5,328	18,445	17,494
Product sales
Disaggregation of Revenue [Line Items]
Net sales	59,323	88,068	195,781	269,288
Extended warranties and services
Disaggregation of Revenue [Line Items]
Net sales	993	1,611	4,630	6,830
Other
Disaggregation of Revenue [Line Items]
Net sales	1,392	$ 1,378	4,701	$ 5,250
Retail Orders
Disaggregation of Revenue [Line Items]
Remaining performance obligation	5,300		5,300
Direct Orders
Disaggregation of Revenue [Line Items]
Remaining performance obligation	$ 600		$ 600

Investments (Details)

Investments (Details) $ in Thousands	Sep. 30, 2019USD ($)
Investments, Debt and Equity Securities [Abstract]
Equity securities without readily determinable fair value	$ 3,500

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill impairment charge		$ 63,507
Indefinite-lived trademarks	$ 14,753	14,753	$ 23,252
Impairment of indefinite-lived intangible asset (trademark)	8,500
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	(218)	(218)
Cash Equivalents			7,646
Available for Sale Securities			25,392
Interest rate swap contract			603
Assets measured at fair value			33,641
Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	0	0
Cash Equivalents			7,646
Available for Sale Securities			0
Interest rate swap contract			0
Assets measured at fair value			7,646
Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	(218)	(218)
Cash Equivalents			0
Available for Sale Securities			25,392
Interest rate swap contract			603
Assets measured at fair value			25,995
Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	0	0
Cash Equivalents			0
Available for Sale Securities			0
Interest rate swap contract			0
Assets measured at fair value			0
Fair Value, Measurements, Recurring | Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents			7,646
Fair Value, Measurements, Recurring | Money market funds | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents			7,646
Fair Value, Measurements, Recurring | Money market funds | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents			0
Fair Value, Measurements, Recurring | Money market funds | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents			0
Fair Value, Measurements, Recurring | Certificates of deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for Sale Securities			10,379
Fair Value, Measurements, Recurring | Certificates of deposit | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for Sale Securities			0
Fair Value, Measurements, Recurring | Certificates of deposit | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for Sale Securities			10,379
Fair Value, Measurements, Recurring | Certificates of deposit | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for Sale Securities			0
Fair Value, Measurements, Recurring | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for Sale Securities			7,522
Fair Value, Measurements, Recurring | Corporate bonds | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for Sale Securities			0
Fair Value, Measurements, Recurring | Corporate bonds | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for Sale Securities			7,522
Fair Value, Measurements, Recurring | Corporate bonds | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for Sale Securities			0
Fair Value, Measurements, Recurring | U.S. government bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for Sale Securities			7,491
Fair Value, Measurements, Recurring | U.S. government bonds | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for Sale Securities			0
Fair Value, Measurements, Recurring | U.S. government bonds | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for Sale Securities			7,491
Fair Value, Measurements, Recurring | U.S. government bonds | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for Sale Securities			0
Interest rate swap contract | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap contract			363
Interest rate swap contract | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap contract			0
Interest rate swap contract | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap contract			363
Interest rate swap contract | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap contract			0
Foreign currency forward contracts | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contracts	(218)	(218)
Interest rate swap contract			240
Foreign currency forward contracts | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contracts	0	0
Interest rate swap contract			0
Foreign currency forward contracts | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contracts	(218)	(218)
Interest rate swap contract			240
Foreign currency forward contracts | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contracts	0	0
Interest rate swap contract			$ 0
Trademark
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indefinite-lived trademarks	14,200	14,200
Indefinite lived intangible asset, fair value	5,700	$ 5,700
Impairment of indefinite-lived intangible asset (trademark)	$ 8,500

Derivatives (Details)

Derivatives (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Derivative [Line Items]
Unrealized losses reclassified from accumulated other comprehensive losses to realized losses	$ (0.1)
Interest rate swap contract
Derivative [Line Items]
Derivative, notional amount	20
Foreign currency forward contracts
Derivative [Line Items]
Derivative, notional amount	$ 17.6
Derivative, term of contract	108 days

Derivatives - Fair value of der

Derivatives - Fair value of derivative instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Interest rate swap contract | Derivative instruments designated as cash flow hedges:
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives	$ 0	$ 363
Interest rate swap contract | Derivative instruments designated as cash flow hedges: | Prepaids and other current assets
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives	0	291
Interest rate swap contract | Derivative instruments designated as cash flow hedges: | Other assets
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives	0	72
Foreign currency forward contracts | Derivative instruments not designated as cash flow hedges:
Derivatives, Fair Value [Line Items]
Derivative assets (liabilities), at fair value, net	218	240
Foreign currency forward contracts | Derivative instruments not designated as cash flow hedges: | Prepaids and other current assets
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives	0	240
Foreign currency forward contracts | Derivative instruments not designated as cash flow hedges: | Accrued liabilities
Derivatives, Fair Value [Line Items]
Fair value of liability derivatives	$ 218	$ 0

Derivatives - Effect On Condens

Derivatives - Effect On Condensed Consolidated Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Derivatives Designated as Hedging Instruments | Interest rate swap contract | Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Income (loss) recognized in other comprehensive (loss) income before reclassifications	$ 0	$ 28	$ (128)	$ 242
Derivatives Designated as Hedging Instruments | Interest rate swap contract | Cash Flow Hedging | Interest expense
Derivative Instruments, Gain (Loss) [Line Items]
Income reclassified from accumulated other comprehensive (loss) income to earnings for the effective portion	0	65	125	140
Derivatives Designated as Hedging Instruments | Interest rate swap contract | Cash Flow Hedging | Income tax expense (benefit)
Derivative Instruments, Gain (Loss) [Line Items]
Income tax benefit	0	(19)	(30)	(36)
Not Designated as Hedging Instruments | Income tax expense (benefit)
Derivative Instruments, Gain (Loss) [Line Items]
Income tax benefit	91	176	22	624
Not Designated as Hedging Instruments | Other, net
Derivative Instruments, Gain (Loss) [Line Items]
Loss recognized in earnings	$ (388)	$ (601)	$ (101)	$ (2,525)

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Finished goods	$ 44,542	$ 63,257
Parts and components	5,524	5,208
Total inventories	$ 50,066	$ 68,465

Property, Plant and Equipment (

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 52,662	$ 48,754
Accumulated depreciation	(30,296)	(26,538)
Total property, plant and equipment, net	22,366	22,216
Automobiles
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 23	23
Automobiles | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	5 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3,829	3,782
Leasehold improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	4 years
Leasehold improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	20 years
Computer software and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 24,903	23,776
Computer software and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	2 years
Computer software and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	7 years
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 18,049	16,756
Machinery and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	3 years
Machinery and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	5 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 2,839	2,827
Furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	5 years
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	20 years
Work in Progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3,019	$ 1,590

Property, Plant and Equipment -

Property, Plant and Equipment - Depreciation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Depreciation Expense [Abstract]
Depreciation	$ 2,046	$ 1,393	$ 5,353	$ 4,266

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets Goodwill Roll Forward (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Goodwill [Roll Forward]
Balance			$ 63,452	$ 62,030	$ 62,030
Currency exchange rate adjustment			55		(180)
Business acquisition					1,602
Goodwill impairment charge			(63,507)
Balance	$ 0		0		63,452
Goodwill and intangible impairment charge	0	$ 0	72,008	0
Impairment of indefinite-lived intangible asset (trademark)	8,500
Direct
Goodwill [Roll Forward]
Balance			3,752	2,335	2,335
Currency exchange rate adjustment			55		(185)
Business acquisition					1,602
Goodwill impairment charge			(3,807)
Balance	0		0		3,752
Retail
Goodwill [Roll Forward]
Balance			59,700	$ 59,695	59,695
Currency exchange rate adjustment			0		5
Business acquisition					0
Goodwill impairment charge			(59,700)
Balance	$ 0		$ 0		$ 59,700

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2018
Goodwill [Line Items]
Indefinite-lived trademarks	$ 14,753	$ 14,753	$ 23,252
Total other intangible assets, gross	56,546	56,546	65,045
Accumulated amortization - definite-lived intangible assets	(12,492)	(12,492)	(9,805)
Other intangible assets, net	44,054	44,054	55,240
Impairment of indefinite-lived intangible asset (trademark)	8,500
Definite-lived trademarks
Goodwill [Line Items]
Finite-lived intangible assets, gross	2,850	$ 2,850	2,850
Definite-lived trademarks | Minimum
Goodwill [Line Items]
Estimated Useful Life (in years)		5 years
Definite-lived trademarks | Maximum
Goodwill [Line Items]
Estimated Useful Life (in years)		15 years
Patents
Goodwill [Line Items]
Finite-lived intangible assets, gross	14,243	$ 14,243	14,243
Patents | Minimum
Goodwill [Line Items]
Estimated Useful Life (in years)		7 years
Patents | Maximum
Goodwill [Line Items]
Estimated Useful Life (in years)		24 years
Customer relationships
Goodwill [Line Items]
Finite-lived intangible assets, gross	$ 24,700	$ 24,700	$ 24,700
Customer relationships | Minimum
Goodwill [Line Items]
Estimated Useful Life (in years)		10 years
Customer relationships | Maximum
Goodwill [Line Items]
Estimated Useful Life (in years)		15 years

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets Patent amortization (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 808	$ 785	$ 2,692	$ 2,380

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets Future intangible amortization (Details) $ in Thousands	Sep. 30, 2019USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2019	$ 803
2020	3,198
2021	3,168
2022	3,168
2023	3,168
Thereafter	15,796
Finite-Lived Intangible Assets, Net	$ 29,301

Leases - Additional information

Leases - Additional information (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019USD ($)term	Sep. 30, 2019USD ($)term	Sep. 30, 2018USD ($)
Leases [Abstract]
Operating lease, term of contract	5 years	5 years
Operating lease, number of renewal terms | term	1	1
Operating lease, renewal term	5 years	5 years
Short-term lease expense	$ 30	$ 242
Operating leases, rent expense	$ 1,000		$ 3,200

Leases - Lease Cost (Details)

Leases - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Leases [Abstract]
Operating lease expense	$ 1,138	$ 3,393

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)
Leases [Abstract]
Operating cash flow from operating leases	$ 3,415
ROU assets obtained in exchange for lease obligations, operating leases	24,212
Reductions to ROU assets resulting from reductions to lease obligations, operating leases	$ (2,572)
Weighted average remaining lease term, operating lease	4 years
Weighted average discount rate, operating lease	4.49%

Leases - Maturity (Details)

Leases - Maturity (Details) $ in Thousands	Sep. 30, 2019USD ($)
Operating leases
2019 - remaining	$ 1,164
2020	4,682
2021	4,712
2022	4,566
2023	3,812
Thereafter	8,082
Total undiscounted lease payments	27,018
Less imputed interest	(3,397)
Total lease liabilities	$ 23,621

Leases - Maturity Prior to Adop

Leases - Maturity Prior to Adoption (Details) $ in Thousands	Dec. 31, 2018USD ($)
Operating leases
2019	$ 5,366
2020	5,279
2021	4,147
2022	2,729
2023	1,698
Thereafter	2,647
Total minimum lease payments	$ 21,866

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Payroll and related liabilities	$ 3,031	$ 3,620
Other	4,429	4,750
Total accrued liabilities	$ 7,460	$ 8,370

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Movement in Product Warranty Liability [Roll Forward]
Balance, beginning of period	$ 5,575	$ 6,117
Accruals	3,721	2,772
Payments	(3,923)	(3,183)
Balance, end of period	$ 5,373	$ 5,706
Minimum
Product Liability Contingency [Line Items]
Product warranty period	30 days

Stock Repurchase Program (Detai

Stock Repurchase Program (Details) - USD ($)	3 Months Ended							16 Months Ended	19 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Sep. 30, 2019	Feb. 21, 2018
Equity, Class of Treasury Stock [Line Items]
Repurchased Amount					$ 1,862,000	$ 248,000	$ 2,718,000	$ 1,000,000
Common Stock
Equity, Class of Treasury Stock [Line Items]
Repurchased Amount	$ 0	$ 0	$ 0	$ 1,008,652					$ 1,008,652
Remaining authorized repurchase amount	$ 14,000,000								$ 14,000,000
February 2018, 15 Million Share Repurchase Program | Common Stock
Equity, Class of Treasury Stock [Line Items]
Stock repurchase program, authorized amount										$ 15,000,000

Stock Repurchase Program, Repur

Stock Repurchase Program, Repurchased Shares (Details) - USD ($)	3 Months Ended							16 Months Ended	19 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Sep. 30, 2019
Class of Stock [Line Items]
Repurchased Amount					$ 1,862,000	$ 248,000	$ 2,718,000	$ 1,000,000
Common Stock
Class of Stock [Line Items]
Number of Shares (in shares)	0	0	0	75,813					75,813
Repurchased Amount	$ 0	$ 0	$ 0	$ 1,008,652					$ 1,008,652
Average Price Per Share (in dollars per share)	$ 0	$ 0	$ 0	$ 13.30					$ 13.30

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 94,916	$ 185,590	$ 182,596	$ 179,189
Current period other comprehensive income (loss) before reclassifications	(177)	150	(86)	(94)
Amounts reclassified from accumulated other comprehensive loss		(46)	(108)	(104)
Net other comprehensive income (loss) during period	(177)	104	(194)	(198)	[1]
Ending balance	84,462	188,866	84,462	188,866
Unrealized Loss on Available-for-Sale Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	(67)	(6)	(64)
Current period other comprehensive income (loss) before reclassifications		40	19	37
Amounts reclassified from accumulated other comprehensive loss		0	(13)	0
Net other comprehensive income (loss) during period	0	40	6	37
Ending balance	0	(27)	0	(27)
Gain (Loss) on Derivative Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	372	223	216
Current period other comprehensive income (loss) before reclassifications		28	(128)	242
Amounts reclassified from accumulated other comprehensive loss		(46)	(95)	(104)
Net other comprehensive income (loss) during period	0	(18)	(223)	138
Ending balance	0	354	0	354
Foreign Currency Translation Adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(926)	(866)	(1,126)	(411)
Current period other comprehensive income (loss) before reclassifications	(177)	82	23	(373)
Amounts reclassified from accumulated other comprehensive loss		0	0	0
Net other comprehensive income (loss) during period	(177)	82	23	(373)
Ending balance	(1,103)	(784)	(1,103)	(784)
Accumulated Other Comprehensive Loss
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(926)	(561)	(909)	(259)
Ending balance	$ (1,103)	$ (457)	$ (1,103)	$ (457)
[1]

Income Per Share (Details)

Income Per Share (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income per share:
Shares used to calculate basic income per share (in shares)	29,728	30,185	29,660	30,230
Dilutive effect of outstanding stock options, performance stock units and restricted stock units (in shares)	0	248	0	270
Shares used to calculate diluted income per share (in shares)	29,728	30,433	29,660	30,500
Stock options
Income per share:
Antidilutive securities excluded from computation of earnings per share, weighted average, amount (shares)	0	0	76	0
Anti-dilutive securities excluded from computation of diluted income per share (in shares)	534	9	85	10
Restricted stock units
Income per share:
Antidilutive securities excluded from computation of earnings per share, weighted average, amount (shares)	7	0	7	0
Anti-dilutive securities excluded from computation of diluted income per share (in shares)	765	1	227	0

Segment and Enterprise-wide I_3

Segment and Enterprise-wide Information (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2019USD ($)segment	Sep. 30, 2018USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment			2
Net sales	$ 61,708	$ 91,057	$ 205,112	$ 281,368
Reconciliation of consolidated contribution to income (loss) from continuing operations:
Operating expenses	(27,320)	(32,346)	(176,260)	(112,966)
Income tax (expense) benefit	(1,900)	(1,870)	6,941	(4,645)
(Loss) income from continuing operations	(10,575)	4,503	(97,803)	13,650
Segment Reconciling Items
Reconciliation of consolidated contribution to income (loss) from continuing operations:
Other (expense) income, net			(910)	236
Operating Segments
Segment Reporting Information [Line Items]
Net sales	61,708	91,057	205,112	281,368
Contribution	(3,233)	11,956	(13,496)	33,580
Operating Segments | Direct
Segment Reporting Information [Line Items]
Net sales	16,197	28,955	83,745	134,980
Contribution	(8,693)	(1,363)	(19,569)	10,667
Operating Segments | Retail
Segment Reporting Information [Line Items]
Net sales	44,823	61,490	119,097	143,668
Contribution	4,772	12,707	3,803	20,196
Operating Segments | Royalty
Segment Reporting Information [Line Items]
Net sales	688	612	2,270	2,720
Unallocated royalty income, net	688	612	2,270	2,717
Segment Reconciling Items
Reconciliation of consolidated contribution to income (loss) from continuing operations:
Operating expenses	(5,020)	(5,796)	(90,338)	(15,521)
Other (expense) income, net	(422)	213
Income tax (expense) benefit	$ (1,900)	$ (1,870)	$ 6,941	$ (4,645)

Segment and Enterprise-wide I_4

Segment and Enterprise-wide Information - Concentration (Details) - Sales Revenue, Net - Customer Concentration Risk	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Amazon.com
Concentration Risk [Line Items]
Concentration risk, percentage	18.70%	18.80%	14.10%	11.80%
Dick's Sporting Goods
Concentration Risk [Line Items]
Concentration risk, percentage	19.30%	19.60%	10.20%	13.50%

Borrowings (Loan Agreement) (De

Borrowings (Loan Agreement) (Details) - Line of Credit - JPMorgan Chase Bank, N.A. - Revolving Credit Facility	Dec. 31, 2019	Sep. 30, 2019USD ($)	Mar. 29, 2019USD ($)
Line of Credit Facility [Line Items]
Maximum revolving secured credit line			$ 40,000,000
Borrowing rate under agreement, at period end		4.10%
Amount outstanding		$ 20,600,000
Avaiable for borrowing under line of credit		$ 12,700,000
Scenario, Forecast
Line of Credit Facility [Line Items]
Fixed charge cover ratio, minimum	1.10

Income Taxes (Details)

Income Taxes (Details) $ in Thousands	3 Months Ended
	Sep. 30, 2019USD ($)
Income Tax Disclosure [Abstract]
Valuation allowance recorded to reduce certain net deferred tax assets	$ 3,900

Commitments and Contingencies (

Commitments and Contingencies (Details)	Sep. 30, 2019USD ($)
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Standby letters of credit outstanding	$ 900,000
Loss contingency liability	0
Inventories
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Non-cancelable market-based purchase obligation	$ 47,000,000