Summer Infant (SUMR) 10-K 11 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013	Mar. 05, 2014	Jun. 28, 2013
Document and Entity Information	'	'	'
Entity Registrant Name	'Summer Infant, Inc.	'	'
Entity Central Index Key	'0001314772	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$33.60
Entity Common Stock, Shares Outstanding	'	18,257,924	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
CURRENT ASSETS	'	'
Cash and cash equivalents	$1,573	$3,132
Trade receivables, net of allowance for doubtful accounts of $100 and $78 at December 31, 2013 and 2012, respectively	34,574	45,299
Inventory, net	38,378	49,823
Prepaids and other current assets	1,890	2,483
Deferred tax assets	832	1,185
TOTAL CURRENT ASSETS	77,247	101,922
Property and equipment, net	14,796	16,834
Other intangible assets, net	21,575	21,556
Other assets	1,749	8
TOTAL ASSETS	115,367	140,320
CURRENT LIABILITIES	'	'
Accounts payable and accrued expenses	31,730	37,138
Line of credit and current portion of long-term debt (including capital leases)	1,962	770
TOTAL CURRENT LIABILITIES	33,692	37,908
Long-term debt, less current portion	47,756	64,767
Other liabilities	3,289	3,498
Deferred tax liabilities	3,140	4,194
TOTAL LIABILITIES	87,877	110,367
STOCKHOLDERS' EQUITY	'	'
Preferred Stock, $0.0001 par value, 1,000,000 authorized, none issued or outstanding at December 31, 2013 and December 31, 2012	'	'
Common Stock $0.0001 par value, authorized, issued and outstanding of 49,000,000, 18,257,924, and 17,986,275 at December 31, 2013 and 49,000,000, 18,133,945 and 17,862,296 at December 31, 2012, respectively	2	2
Treasury Stock at cost (271,649 shares at December 31, 2013 and 2012)	-1,283	-1,283
Additional paid-in capital	73,715	72,790
Accumulated deficit	-44,167	-41,352
Accumulated other comprehensive loss	-777	-204
TOTAL STOCKHOLDERS' EQUITY	27,490	29,953
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$115,367	$140,320

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified
Consolidated Balance Sheets	'	'
Trade receivables, allowance for doubtful accounts (in dollars)	$100	$78
Preferred Stock, par value (in dollars per share)	$0.00	$0.00
Preferred Stock, authorized	1,000,000	1,000,000
Preferred Stock, issued	0	0
Preferred Stock, outstanding	0	0
Common Stock, par value (in dollars per share)	$0.00	$0.00
Common Stock, authorized	49,000,000	49,000,000
Common Stock, issued	18,257,924	18,133,945
Common Stock, outstanding	17,986,275	17,862,296
Treasury Stock at cost, shares	271,649	271,649

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements of Operations	'	'
Net sales	$208,173	$247,227
Cost of goods sold	143,166	167,455
Gross profit	65,007	79,772
General and administrative expenses	38,022	41,674
Selling expenses	20,839	29,009
Impairment of goodwill and intangible assets	'	69,796
Depreciation and amortization	6,280	7,566
Operating loss	-134	-68,273
Interest expense, net	-3,999	-4,148
Loss before provision for income taxes	-4,133	-72,421
Benefit for income taxes	-1,318	-6,768
NET LOSS	($2,815)	($65,653)
Net loss per share BASIC (in dollars per share)	($0.16)	($3.68)
Weighted average shares outstanding BASIC (in shares)	17,929,734	17,861,169
Net loss per share DILUTED (in dollars per share)	($0.16)	($3.68)
Weighted average shares outstanding DILUTED (in shares)	17,929,734	17,861,169

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Loss (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements of Comprehensive Loss	'	'
Net loss	($2,815)	($65,653)
Other comprehensive (loss) income:	'	'
Cumulative changes in foreign currency translation adjustments	-573	399
Comprehensive loss	($3,388)	($65,254)

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:	'	'
Net loss	($2,815)	($65,653)
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'
Impairment of goodwill and intangible assets	'	69,796
Change in value of interest rate swap agreements	'	-88
Depreciation and amortization	6,280	7,566
Stock-based compensation	893	888
Loss on asset disposal	70	'
Deferred income taxes	-715	-8,218
Changes in assets and liabilities, net of effects of acquisitions	'	'
Decrease in accounts receivable	10,682	2,319
Decrease in inventory	11,426	567
(Increase) decrease in prepaids and other current assets	604	1,644
(Increase) decrease in other assets	-1,744	13
(Decrease) in accounts payable and accrued expenses	-5,620	-3,681
Net cash provided by operating activities	19,061	5,153
Cash flows from investing activities:	'	'
Acquisitions of property and equipment	-3,259	-5,596
Acquisitions of other intangible assets	-1,114	-510
Proceeds from sale of assets	138	'
Acquisitions, net of cash acquired	-87	'
Net cash used in investing activities	-4,322	-6,106
Cash flows from financing activities:	'	'
Net borrowings of debt	-15,819	2,181
Issuance of common stock upon exercise of stock options	32	744
Net cash (used in) provided by financing activities	-15,787	2,925
Effect of exchange rate changes on cash and cash equivalents	-511	-55
Net increase in cash and cash equivalents	-1,559	1,917
Cash and cash equivalents at beginning of year	3,132	1,215
Cash and cash equivalents at end of year	1,573	3,132
Supplemental disclosure of cash flow information:	'	'
Cash paid during the year for interest	3,428	3,604
Cash paid during the year for income taxes	96	980
Non cash investing and financing activities:	'	'
Capital lease obligations incurred	'	$1,507

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	Total	Common Stock	Additional Paid in Capital	Treasury Stock	Retained Earnings	Accumulated Comprehensive Income (Loss)
In Thousands, except Share data, unless otherwise specified
Balance at Dec. 31, 2011	$93,902	$2	$71,158	($956)	$24,301	($603)
Balance (in shares) at Dec. 31, 2011	'	17,576,533	'	'	'	'
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'
Return of common stock-Born Free net asset adjustment	-327	'	'	-327	'	'
Return of common stock-Born Free net asset adjustment (in shares)	'	-130,515	'	'	'	'
Issuance of common stock upon vesting of restricted shares (in shares)	'	223,000	'	'	'	'
Issuance of common stock upon exercise of stock options	744	'	744	'	'	'
Issuance of common stock upon exercise of stock options (in shares)	'	193,278	'	'	'	'
Stock-based compensation	888	'	888	'	'	'
Net loss for the year	-65,653	'	'	'	-65,653	'
Foreign currency translation adjustment	399	'	'	'	'	399
Balance at Dec. 31, 2012	29,953	2	72,790	-1,283	-41,352	-204
Balance (in shares) at Dec. 31, 2012	'	17,862,296	'	'	'	'
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'
Issuance of common stock upon vesting of restricted shares (in shares)	'	111,479	'	'	'	'
Issuance of common stock upon exercise of stock options	32	'	32	'	'	'
Issuance of common stock upon exercise of stock options (in shares)	'	12,500	'	'	'	'
Stock-based compensation	893	'	893	'	'	'
Net loss for the year	-2,815	'	'	'	-2,815	'
Foreign currency translation adjustment	-573	'	'	'	'	-573
Balance at Dec. 31, 2013	$27,490	$2	$73,715	($1,283)	($44,167)	($777)
Balance (in shares) at Dec. 31, 2013	'	17,986,275	'	'	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Nature of Operations
	The Company is a global designer, marketer, and distributor of branded juvenile health, safety and wellness products which are sold principally to large North American and European retailers. The Company currently markets its products in several product categories such as monitoring, safety, nursery, baby gear, feeding products, and furniture. Most products are sold under our core brand names of Summer® and Born Free®. The Company has also marketed certain products under licenses with Carter's®, Disney®, and Garanimals®. Anchor products in these categories include nursery audio/video monitors, safety gates, bath tubs and bathers, durable bath products, bed rails, nursery products, swaddling blankets, baby bottles, warming/sterilization systems, booster and potty seats, bouncers, travel accessories, high chairs, swings, feeding products, car seats, strollers, and nursery furniture. Over the years, the Company has completed several acquisitions and added products such as cribs, swaddling, and feeding to its product categories.
	Basis of Presentation and Principles of Consolidation
	It is the Company's policy to prepare its financial statements on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. The consolidated financial statements include the accounts of its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in the consolidation.
	All dollar amounts included in the Notes to Consolidated Financial Statements are in thousands of U.S. dollars except share and per share amounts. Certain items in prior year financials were reclassified to conform to current year presentation.
	Summary of Significant Accounting Policies
	Revenue Recognition
	The Company records revenue when all of the following occur: persuasive evidence of an arrangement exists, product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. Sales are recorded net of provisions for returns and allowances, customer discounts, and other sales related discounts. The Company bases its estimates for discounts, returns and allowances on negotiated customer terms and historical experience. Customers do not have the right to return products unless the products are defective. The Company records a reduction of sales for estimated future defective product deductions based on historical experience.
	Sales incentives or other consideration given by the Company to customers that are considered adjustments of the selling price of its products, such as markdowns, are reflected as reductions of revenue. Sales incentives and other consideration that represent costs incurred by the Company for assets or services received, such as the appearance of the Company's products in a customer's national circular ad, are reflected as selling and marketing expenses in the accompanying statements of operations.
	Cash and Cash Equivalents
	For purposes of the statement of cash flows, cash and cash equivalents include money market accounts and investments with an original maturity of three months or less. At times, the Company possesses cash balances in excess of federally- insured limits.
	Trade Receivables
	Trade receivables are carried at their outstanding unpaid principal balances reduced by an allowance for doubtful accounts. The Company estimates doubtful accounts based on historical bad debts, factors related to specific customers' ability to pay and current economic trends. The Company writes off accounts receivable against the allowance when a balance is determined to be uncollectible.
	Inventory Valuation
	Inventory is comprised of finished goods and is stated at the lower of cost using the first-in, first-out (FIFO) method, or market (net realizable value). The Company regularly reviews slow-moving and excess inventories, and writes down inventories to net realizable value if the ultimate expected net proceeds from the disposals of excess inventory are less than the carrying cost of the merchandise.
	Property and Equipment
	Property and equipment are recorded at cost. The Company owns the tools and molds used in the production of its products by third party manufacturers. Capitalized mold costs include costs incurred for the pre-production design and development of the molds.
	Depreciation is provided over the estimated useful lives of the respective assets using either straight-line or accelerated methods.
	Impairment of Long-Lived Assets with Finite Lives
	The Company reviews long-lived assets with finite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. An asset is considered to be impaired when its carrying amount exceeds both the sum of the undiscounted future net cash flows expected to result from the use of the asset and its eventual disposition and the assets' fair value. Long-lived assets include property and equipment and finite-lived intangible assets. The amount of impairment loss, if any, is charged by the Company to current operations. For each of the years ended December 31, 2013 and 2012, no such impairment existed.
	Goodwill and Indefinite-Lived Intangible Assets
	The Company accounts for goodwill and other intangible assets in accordance with accounting guidance that requires that goodwill and intangible assets with indefinite useful lives be tested annually for impairment and more frequently if events or changes in circumstances indicate that the asset might be impaired. The Company's annual impairment testing is conducted in the fourth quarter of every year.
	The Company tests indefinite-lived intangible assets for impairment by comparing the asset's fair value to its carrying amount. If the fair value is less than the carrying amount, the excess of the carrying amount over fair value is recognized as an impairment charge and the adjusted carrying amount becomes the assets' new accounting basis.
	Management also evaluates the remaining useful life of an intangible asset that is not being amortized each reporting period to determine whether events and circumstances continue to support an indefinite useful life. If an intangible asset that is not being amortized is subsequently determined to have a finite useful life, it is amortized prospectively over its estimated remaining useful life.
	The Company tests goodwill for impairment using a two-step process. In the first step, the Company compares the fair value of its single reporting unit with its carrying amount including goodwill. If the fair value of the single reporting unit exceeds its carrying value, the goodwill is considered not impaired, thus rendering unnecessary the second step in impairment testing. If the fair value of the single reporting unit is less than the carrying value, a second step is performed in which the implied fair value of the reporting unit's goodwill is compared to the carrying value of the goodwill. The implied fair value of the goodwill is determined based on the difference between the fair value of the single reporting unit and the net fair value of the identifiable assets and liabilities of the single reporting unit. If the implied fair value of the goodwill is less than the carrying value, the difference is recognized as an impairment charge. The Company had no goodwill in fiscal 2013 and determined that no impairment existed on its indefinite-lived intangible assets for the year ended December 31, 2013. See Note 3 for discussion of the 2012 impairment charge.
	Fair Value Measurements
	Previously, the Company adopted ASC 820 Fair Value Measurements and Disclosures which established a new framework for measuring fair value and expanded related disclosures. Broadly, the framework required fair value to be determined based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The standard established a three-level valuation hierarchy based upon observable and non-observable inputs.
	Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our market assumptions. Preference is given to observable inputs. These two types of inputs create the following fair value hierarchy:
	Level 1—Quoted prices for identical instruments in active markets.
	Level 2—Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable.
	Level 3—Significant inputs to the valuation model are unobservable.
	The Company maintains policies and procedures to value instruments using the best and most relevant data available. In addition, the Company utilizes risk management resources that review valuation, including independent price validation.
	The Company has used derivatives to fix interest rates. As a matter of policy, the Company does not use derivatives for speculative purposes. There were no interest rate swap agreements outstanding at December 31, 2013 and at December 31, 2012.
	The Company's financial instruments include cash and cash equivalents, accounts and notes receivable, accounts payable, accrued expenses, and short and long-term borrowings. Because of their short maturity, the carrying amounts of cash and cash equivalents, accounts and notes receivable, accounts payable, accrued expenses and short-term borrowings approximate fair value. The carrying value of long-term borrowings approximates fair value, which is based on quoted market prices or on rates available to the Company for debt with similar terms and maturities.
	Income taxes
	Income taxes are computed using the asset and liability method of accounting. Under the asset and liability method, a deferred tax asset or liability is recognized for estimated future tax effects attributable to temporary differences and carryforwards. The measurement of deferred income tax assets is adjusted by a valuation allowance, if necessary, to recognize future tax benefits only to the extent, based on available evidence, it is more likely than not that such benefits will be realized.
	Previously, the Company adopted the provisions of a new standard which provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a "more-likely-than-not" recognition threshold at the effective date to be recognized upon adoption and in subsequent periods. Upon the adoption, and at December 31, 2013 and 2012, the Company did not have any uncertain tax positions. No interest and penalties related to uncertain tax positions were accrued at December 31, 2013 and 2012.
	The Company's federal tax return for the year ended December 31, 2009 was audited in 2012 by the Internal Revenue Service and all taxes and interest have been paid. Any tax penalties or interest is recorded as a general and administrative cost in operations. The Company expects no material changes to unrecognized tax positions within the next twelve months.
	Translation of Foreign Currencies
	The assets and liabilities of the Company's European, Canadian, Israeli, and Asian operations have been translated into U.S. dollars at year-end exchange rates and the income and expense accounts of these affiliates have been translated at average rates prevailing during each respective year. Resulting translation adjustments are made to a separate component of stockholders' equity within accumulated other comprehensive income (loss). Foreign exchange transaction gains and losses are included in the statements of operations.
	Shipping Costs
	Shipping costs to customers are included in selling expenses and amounted to approximately $1,521 and $2,251 for the years ended December 31, 2013 and 2012, respectively.
	Advertising Costs
	The Company charges advertising costs to selling, general and administration expense as incurred. Advertising expense, which consists primarily of promotional and cooperative advertising allowances provided to customers, was approximately $16,791 and $22,558 for the years ended December 31, 2013 and 2012, respectively.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. These estimates are based on management's best knowledge of current events and actions the Company may undertake in the future. Accordingly, actual results could differ from those estimates.
	Net Income Per Share
	Basic earnings per share is calculated by dividing net income (loss) for the period by the weighted average number of common stock outstanding during the period.
	Diluted earnings per share for the Company is computed by dividing net income (loss) by the sum of: the weighted-average number of shares of common stock outstanding during the period; the dilutive impact (using the "treasury stock" method) of "in the money" stock options; and unvested restricted shares issued to employees. Options to purchase 446,000 and 654,421 shares of the Company's common stock and 268,361 and 183,742 of restricted shares were not included in the calculation, due to the fact that these instruments were anti-dilutive for the years ended December 31, 2013 and 2012, respectively.
	New Accounting Pronouncements
	In July 2013, the FASB issued an amendment to the accounting guidance related to the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss or a tax credit carryforward exists. The guidance requires an unrecognized tax benefit to be presented as a decrease in a deferred tax asset where a net operating loss, a similar tax loss, or a tax credit carryforward exists and certain criteria are met. This guidance is effective prospectively for annual and interim reporting periods beginning after December 15, 2013. The Company is in compliance with the adoption of this guidance in its consolidated financial statements.
	Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
PROPERTY AND EQUIPMENT	'
PROPERTY AND EQUIPMENT	'
	2. PROPERTY AND EQUIPMENT
	Property and equipment, at cost, consist of the following:
		December 31,
						Depreciation/
		2013		2012		Amortization Period
	Computer-related	$	5,672	$	5,388	5 years
	Tools, dies prototypes, and molds		26,372		24,722	1 - 5 years
	Building		4,156		4,156	30 years
	Other		5,584		4,493	various
			41,784		38,759
	Less accumulated depreciation		26,988		21,925
	Property and Equipment, net	$	14,796	$	16,834
	Property and equipment includes amounts acquired under capital leases of approximately $2,420 and $3,508 at December 31, 2013 and 2012, respectively, with related accumulated depreciation of approximately $605 and $370, respectively. Total depreciation expense was $5,145 and $6,456 for the years ended December 31, 2013 and 2012, respectively.

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2013
GOODWILL AND INTANGIBLE ASSETS	'
GOODWILL AND INTANGIBLE ASSETS	'
	3. GOODWILL AND INTANGIBLE ASSETS
	Goodwill
	Because the Company has fully integrated its acquisitions, it has determined that it has only one reporting unit for purposes of testing for goodwill impairment.
	Due to the sustained decrease in the Company's results of operations (below forecasts) and stock price during the third quarter of 2012, management undertook an interim goodwill and intangible asset impairment analysis and engaged a third party to assist management in testing goodwill and other intangible assets recorded on the balance sheet.
	The Step I test for goodwill resulted in the determination that the carrying value of the reporting unit exceeded its fair value thus requiring the Company to measure the amount of any goodwill impairment by performing the second step of the impairment test. Fair value of the reporting unit in Step I was determined based on a combination of a discounted cash flow valuation method as well as the Guideline Public Company Method—Control, Marketable Basis and the Public Traded Shares—Control, Marketable Basis Method. The second step (defined as "Step II") of the goodwill impairment test, used to measure the amount of impairment loss, compared the implied fair value of the single reporting unit goodwill with the carrying amount of that goodwill. The loss recognized cannot exceed the carrying amount of goodwill. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. The excess of the fair value of the reporting unit over the amounts assigned to its assets and liabilities is the implied fair value of goodwill. The Company estimated the fair value of its tangible and intangible assets as part of the process. Intangible assets included trade names, customer relationships and patents. For intangible assets, the Company selected an income approach to value trade names, customer relationships and patents. The customer relationships were valued using a discounted cash flow methodology while the trade names and patents were valued using a relief from royalty method.
	As a result of its analysis and the valuation study discussed above, management determined the implied fair value of goodwill was zero and the Company recorded a non-cash goodwill impairment charge of $61,908 in 2012. There was no such charge in 2013.
	Intangible assets
	As a result of its analysis and the valuation study discussed previously, prior to testing goodwill for impairment, management determined that the estimated fair value of an indefinite lived intangible for a brand name (based on the relief from royalty method of the income approach) was lower than carrying value and recorded a write-down as summarized below. There was no such charge in 2013.
	In addition, the Company concluded that certain customer relationship intangible assets valued at $2,346 should be changed from an indefinite-lived intangible asset to a finite-lived intangible asset at the end of the third quarter of 2012, on a prospective basis. In accordance with ASC Topic 350-30-35-17, the Company undertook an intangible asset impairment analysis prior to the reclassification and determined that the fair value of the assets exceeded their carrying value. The customer relationship assets were added in 2008 and 2009 from past acquisitions. As part of this reclassification, the assets were assigned a 20 year estimated useful life and are amortized over a straight-line basis as there was no discernable pattern in which the economic benefits of the intangible asset could be consumed. Amortization began in the fourth quarter of 2012 and is included in the table below.
	Intangible assets consist of the following:
		December 31,
		2013			2012
	Brand names	$	14,812		$	22,700
	Impairment of brand name		—			(7,888	)
	Brand names—net		14,812			14,812
	Patents and licenses		3,378			2,221
	Customer relationships		6,946			6,946
	Other intangibles		1,882			1,882
			27,018			25,861
	Less: Accumulated amortization		(5,443	)		(4,305	)
	Intangible assets, net	$	21,575		$	21,556
	The amortization period for the majority of the intangible assets ranges from 5 to 20 years for those assets that have an estimated life; certain of the assets have indefinite lives (brand names). Total of intangibles not subject to amortization amounted to $12,308 for the years ended December 31, 2013 and 2012, respectively.
	Amortization expense amounted to $1,135 and $1,110 for the years ended December 31, 2013 and 2012, respectively. Estimated amortization expense for the next five years is as follows:
	Year ending December 31,
	2014	$	1,084
	2015		1,031
	2016		1,031
	2017		1,031
	2018		983

ACCOUNTS_PAYABLE_AND_ACCRUED_E

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2013
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	'
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	'
	4. ACCOUNTS PAYABLE AND ACCRUED EXPENSES
	Accounts payable and accrued expenses consist of the following:
		December 31,
		2013		2012
	Accounts payable	$	15,420	$	18,580
	Customer advertising and allowances		4,834		3,691
	Accrued purchases of inventory		8,321		10,739
	Other (none in excess of 5% of current liabilities)		3,155		4,128
	Total	$	31,730	$	37,138

DEBT

DEBT	12 Months Ended
	Dec. 31, 2013
DEBT	'
DEBT	'
	5. DEBT
	Credit Facilities
	On February 28, 2013, the Company and its subsidiary, Summer Infant (USA), Inc., entered into a new loan and security agreement (as amended, the "BofA Agreement") with Bank of America, N.A., as agent, the financial institutions party to the agreement from time to time as lenders, and Merrill Lynch, Pierce, Fenner & Smith Incorporated, as sole lead arranger and sole book runner. The BofA Agreement replaced the Company's prior credit facility with Bank of America. The Company also entered into a term loan with Salus Capital Partners, which is described below under "Term Loan."
	BofA Agreement
	The BofA Agreement provides for an $80,000, asset-based revolving credit facility, with a $10,000 letter of credit sub-line facility. The total borrowing capacity is based on a borrowing base, which is defined as 85% of eligible receivables plus the lesser of (i) 70% of the value of eligible inventory or (ii) 85% of the net orderly liquidation value of eligible inventory and less reserves.
	The scheduled maturity date of loans under the BofA Agreement is February 28, 2018 (subject to customary early termination provisions). All obligations under the BofA Agreement are secured by substantially all the assets of the Company, subject to a first priority lien on certain assets held by the term-loan lender described below. In addition, Summer Infant Canada Limited and Summer Infant Europe Limited, subsidiaries of the Company, are guarantors under the BofA Agreement. Proceeds from the loans were used to satisfy existing debt, pay fees and transaction expenses associated with the closing of the BofA Agreement, pay obligations under the BofA Agreement, and were used to make payments on the Term Loan and for other general corporate purposes, including working capital.
	Loans under the BofA Agreement bear interest, at the Company's option, at a base rate or at LIBOR, plus applicable margins based on average quarterly availability under the BofA Agreement and ranging between 1.75% and 2.25% on LIBOR borrowings and 0.25% and 0.75% on base rate borrowings. Interest payments are due monthly, payable in arrears. The Company is also required to pay an annual non-use fee of 0.375% of the unused amounts under the BofA Agreement, as well as other customary fees as are set forth in the BofA Agreement. As of December 31, 2013 the base rate on loans was 3.75% and the LIBOR rate was 2.25%.
	Under the BofA Agreement, the Company is required to comply with certain financial covenants. Prior to an amendment in November 2013 described below, the Company was required, (i) for the first year of the loan, to maintain and earn a specified minimum, monthly consolidated EBITDA amount, with such specified amounts increasing over the first year of the loan to a minimum consolidated EBITDA of $12,000 at February 28, 2014, and (ii) beginning with the fiscal quarter ending March 31, 2014, maintain a fixed charge coverage ratio of at least 1.0 to 1.0 for each period of four fiscal quarters most recently ended. For purposes of the financial covenants, consolidated EBITDA is defined as net income before interest, taxes, depreciation and amortization, plus certain customary expenses, fees and non-cash charges and minus certain customary non-cash items increasing net income.
	On November 8, 2013, the Company entered into an amendment (the "BofA Amendment") to the BofA Agreement described above. The BofA Amendment amended the financial covenants in the BofA Agreement to provide that (i) the Company is no longer required to comply with the minimum EBITDA covenants for any period ending after September 30, 2013 and (ii) the Company maintain a trailing 12-month fixed charge coverage ratio of at least 1.0 to 1.0, tested on a monthly basis, from and after September 30, 2013.
	The BofA Agreement contains customary affirmative and negative covenants. Among other restrictions, the Company is restricted in its ability to incur additional debt, make acquisitions or investments, dispose of assets, or make distributions unless in each case certain conditions are satisfied. The BofA Agreement also contains customary events of default, including a cross default with the term loan, the occurrence of a material adverse event and the occurrence or a change of control. In the event of a default, all of the obligations of the Company and its subsidiaries under the BofA Agreement may be declared immediately due and payable. For certain events of default relating to insolvency and receivership, all outstanding obligations would become due and payable.
	Total borrowing capacity under the BofA Agreement at December 31, 2013 was $47,620 and borrowing availability was $12,842.
	Prior Bank of America Loan Agreement
	The BofA Agreement entered into in February 2013 replaced the Company's prior secured credit facility with Bank of America, N.A., as Administrative Agent, as set forth in the Amended and Restated Loan Agreement, dated August 2, 2010, as amended through November 7, 2012 (as amended, the "Prior Loan Agreement"). The Prior Loan Agreement provided for an $80,000 working capital revolving credit facility. The amounts outstanding under the Prior Loan Agreement were paid in full on February 28, 2013.
	The Company had also entered into various interest rate swap agreements in the past which effectively fixed the interest rates on a portion of the outstanding debt, of which, the last agreement matured on June 7, 2012. In addition, the credit facility had an unused line fee based on the unused amount of the credit facility equal to 25 basis points.
	The Prior Loan Agreement also contained customary events of default, including a cross default provision and a change of control provision. In the event of a default, all of the obligations of the Company and its subsidiaries under the loan Agreement may be declared immediately due and payable. For certain events of default relating to insolvency and receivership, all outstanding obligations become due and payable.
	Term Loan
	On February 28, 2013 the Company and its subsidiary, Summer Infant (USA), Inc., as borrowers, entered into a term-loan agreement (the "Term Loan Agreement") with Salus Capital Partners, LLC, as administrative agent and collateral agent, and each lender from time to time a party to the Term Loan Agreement providing for a $15,000 term-loan (the "Term Loan").
	Proceeds from the Term Loan were used to repay certain existing debt, and were also used to finance the acquisition of working capital assets in the ordinary course of business, capital expenditures, and for other general corporate purposes. The Term Loan is secured by certain assets of the Company, including a first priority lien on intellectual property, plant, property and equipment, and a pledge of 65% of the ownership interests in certain subsidiaries of the Company. The Term Loan matures on February 28, 2018. In addition, Summer Infant Canada Limited and Summer Infant Europe Limited, subsidiaries of the Company, are guarantors under the Term Loan Agreement.
	The principal of the Term Loan is being repaid, on a quarterly basis, in installments of $375, commencing with the quarter ending September 30, 2013, until paid in full on termination. The Term Loan bears interest at an annual rate equal to LIBOR, plus 10%, with a LIBOR floor of 1.25%. Interest payments are due monthly, in arrears. As of December 31, 2013 the interest rate on the Term Loan was 11.25%.
	The Term Loan Agreement contains customary affirmative and negative covenants substantially the same as the BofA Agreement described above. In addition, prior to the amendment in November 2013 described below, the Company was required to comply with certain financial covenants, including that the Company (i) meet the same minimum, monthly consolidated EBITDA as set forth in the BofA Agreement and (ii) initially maintain a monthly senior leverage ratio of 1:1. For periods after February 28, 2014, the senior leverage ratio will be based on an annual business plan to be approved by the Company's Board of Directors and will be tested monthly on a trailing twelve month basis. For purposes of the financial covenants in the Term Loan Agreement, the senior leverage ratio is the ratio of (1) all amounts outstanding under the Term Loan Agreement and the BofA Agreement to (2) consolidated EBITDA for the twelve-month period ending as of the last day of the most recently ended fiscal month. The Term Loan Agreement also contains events of default, including a cross default with the BofA agreement, the occurrence of a material adverse event, the occurrence of a change of control, and the recall of products having a value of $2,000 or more. In the event of a default, all of the obligations of the Company and its subsidiaries under the Term Loan Agreement may be declared immediately due and payable. For certain events of default relating to insolvency and receivership, all outstanding obligations would become due and payable.
	On November 8, 2013, the Company entered into an amendment (the "Term Loan Amendment") to the Term Loan Agreement described above. The Term Loan Amendment amended the financial covenants in the Term Loan Agreement to provide that (i) the Company is no longer required to comply with the minimum EBITDA covenants for any period ending after September 30, 2013, (ii) the Company maintain a trailing 12-month fixed charge coverage ratio of at least 1.0 to1.0, tested on a monthly basis, from and after September 30, 2013, and (iii) commencing February 28, 2014, the Company maintain a trailing 12-month senior leverage ratio, tested on a monthly basis of (a) no more than 6.0 to 1.0 for the periods ending on or before June 30, 2014, (b) no more than 5.5 to 1.0 for periods ending July 1, 2014 through September 30, 2014, and (c) no more than 5.0 to 1.0 for periods following September 30, 2014.
	The amount outstanding on the Term Loan at December 31, 2013 was $14,250.
	The Company was in compliance with the financial covenants under the BofA Agreement and the Term Loan at December 31, 2013.
	Aggregate maturities of bank debt related to the BofA credit facility and Term Loan are as follows:
	Year ending December 31:	2014	$	1,500
		2015	$	1,500
		2016	$	1,500
		2017	$	1,500
		2018	$	43,028
		Total	$	49,028
	Sale-Leaseback
	On March 24, 2009 the Company entered into a definitive agreement with Faith Realty II, LLC, a Rhode Island limited liability company ("Faith Realty") (the members of which are Jason Macari, the former Chief Executive Officer of the Company and current director, and his spouse), pursuant to which Faith Realty purchased the corporate headquarters of the Company located at 1275 Park East Drive, Woonsocket, Rhode Island (the "Headquarters"), for $4,052 and subsequently leased the Headquarters back to Summer USA for an annual rent of $390 during the initial seven year term of the lease, payable monthly and in advance. The lease will expire on the seventh anniversary of its commencement unless an option period is exercised by Summer USA. At that time, Summer USA will have the opportunity to extend the lease for one additional period of five years. If Summer USA elects to extend the term of the lease for an additional five years, the annual rent for the first two years of the extension term shall be equal to $429 and for the final three years of the extension term shall be equal to $468. In addition, during the first six months of the last lease year of the initial term of the lease, Summer USA has the option to repurchase the Headquarters for $4,457 (110% of the initial sale price). With the majority of the proceeds of the sale of the Headquarters Summer USA paid off the construction loan relating to the Headquarters. Mr. Macari has given a personal guarantee to secure the Faith Realty debt on its mortgage; therefore, due to his continuing involvement in the building transaction and the Company's option to repurchase the building, the transaction has been recorded as a financing lease, with no gain recognition. At December 31, 2013, approximately $225 was included in accounts payable and accrued expenses, with the balance of approximately $3,290 included in other liabilities, in the accompanying consolidated balance sheet. This obligation is reduced each month (along with a charge to interest expense) as the rent payment is made to Faith Realty.
	On February 25, 2009, the Company's board of Directors (with Mr. Macari abstaining from such action) approved the sale leaseback transaction. In connection therewith, the board granted a potential waiver, to the extent necessary, if at all, of the conflict of interest provisions of the Company's Model Code of Ethics, effective upon execution of definitive agreements within the parameters approved by the Board. In connection with granting such potential waiver, the Board of Directors engaged independent counsel to review the sale leaseback transaction and an independent appraiser to ascertain (i) the value of the Headquarters and (ii) the market rent for the Headquarters. In reaching its conclusion that the sale leaseback transaction is fair to the Company, the Board of Directors considered a number of factors, including Summer USA's ability to repurchase the headquarters at 110% of the initial sale price at the end of the initial term.
	In addition, the Company's Audit Committee approved the sale leaseback transaction (as a related party transaction) and the potential waiver and recommended the matter to a vote of the entire Board of Directors (which approved the transaction).

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
INCOME TAXES	'
INCOME TAXES	'
	6. INCOME TAXES
	The benefit for income taxes is summarized as follows:
		2013			2012
	Current:
	Federal	$	(15	)	$	633
	Foreign		(599	)		683
	State and Local		(3	)		79
	Total Current		(617	)		1,395
	Deferred (primarily federal)		(701	)		(8,163	)
	Total benefit	$	(1,318	)	$	(6,768	)
	The tax effects of temporary differences that comprise the deferred tax liabilities and assets are as follows:
		2013			2012
	Assets (Liabilities)
	Deferred tax asset—current:
	Accounts receivable	$	13		$	15
	Inventory and Unicap reserve		694			921
	Foreign tax credit carry-forward and other		125			1,650
	Foreign earnings not permanently reinvested (Canada & UK)		—			(1,401	)
	Net deferred tax asset-current		832			1,185
	Deferred tax (liability) asset—non-current:
	Research and development credit, foreign tax credit and net operating loss carry-forward		3,953			3,352
	Intangible assets and other		(4,008	)		(4,242	)
	Property, plant and equipment		(1,776	)		(2,627	)
	Total deferred tax liability		(1,831	)		(3,517	)
	Valuation allowance		(1,309	)		(677	)
	Net deferred tax liability non-current:		(3,140	)		(4,194	)
	Net deferred income tax liability	$	(2,308	)	$	(3,009	)
	The following reconciles the benefit for income taxes at the U.S. federal income tax statutory rate to the benefit in the consolidated financial statements:
		2013			2012
	Tax benefit at statutory rate	$	(1,405	)	$	(24,623	)
	State income taxes, net of U.S. federal income tax benefit		232			(556	)
	Stock options		121			136
	Foreign dividend		—			321
	Goodwill and other intangible asset impairment		—			17,612
	Valuation allowance of state R&D credits		110			1
	Foreign tax rate differential		(184	)		45
	Tax credits		(150	)		9
	Tax rate changes		—			160
	Non-deductible expenses		16			21
	Other		(58	)		106
	Total benefit	$	(1,318	)	$	(6,768	)
	The Company had undistributed earnings from certain foreign subsidiaries (Summer Infant Asia, Summer Infant Australia, and Born Free Holdings, Ltd) of approximately $12,816 at December 31, 2013 which is all considered to be permanently reinvested due to the Company's plans to reinvest such earnings for future expansion in certain foreign jurisdictions. Earnings and Profits from Summer Infant Europe and Summer Infant Canada are not considered to be permanently reinvested due to the bank refinancing as discussed in Note 5—Debt. The cumulative effect in 2013 was $373 and will affect future years based on earnings. The amount of taxes attributable to the permanently reinvested undistributed earnings is not practicably determinable.
	As of December 31, 2013, the Company has approximately $259 of federal and state net operating loss carry forwards (or "NOLs") to offset future federal taxable income. The federal NOL will begin to expire in 2028 and the state NOL will begin to expire in 2016. The Company also has approximately $1,410, $12, $244 and $71 of NOLs in Canada, the United Kingdom, Australia, and France which can be carried forward indefinitely.
	Authoritative guidance requires a valuation allowance to reduce the deferred tax assets reported, if based on the weight of the evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. After consideration of all evidence, including the Company's past earnings history and future earnings forecast, management has determined that a valuation allowance in the amount of $1,310 relating to certain state tax credits is necessary at December 31, 2013.
	Upon the adoption, and at December 31, 2013 and 2012, the Company did not have any uncertain tax positions. No interest and penalties related to uncertain tax positions were accrued at December 31, 2013 and 2012. On a global basis, the open tax years subject to examination by major taxing jurisdictions in which the Company operates is between two to six years. The Company expects no material changes to unrecognized tax positions within the next twelve months.

SHARE_BASED_COMPENSATION

SHARE BASED COMPENSATION	12 Months Ended
	Dec. 31, 2013
SHARE BASED COMPENSATION	'
SHARE BASED COMPENSATION	'
	7. SHARE BASED COMPENSATION
	The Company is authorized to issue up to 3,000,000 shares for equity awards under the 2006 Performance Equity Plan ("2006 Plan") and 500,000 shares for equity awards under the 2012 Incentive Compensation Plan ("2012 Plan").
	Under the 2006 Plan and 2012 Plan, awards may be granted to participants in the form of non-qualified stock options, incentive stock options, restricted stock, deferred stock, restricted stock units and other stock-based awards. Subject to the provisions of the plans, awards may be granted to employees, officers, directors, advisors and consultants who are deemed to have rendered or are able to render significant services to the Company or its subsidiaries and who are deemed to have contributed or to have the potential to contribute to the Company's success. The Company accounts for options under the fair value recognition standard. The application of this standard resulted in share-based compensation expense for the years ended December 31, 2013 and 2012 of $893 and $888, respectively. Stock based compensation expense is included in selling, general and administrative expenses. There were no share-based payment arrangements capitalized as part of the cost of an asset.
	The fair value of each option award is estimated on the date of grant using the Black-Scholes option valuation model that uses the assumptions noted in the following table. The Company uses the simplified method to estimate the expected term of the options, but used an estimate for grants of "plain vanilla" stock options based on a formula prescribed by the SEC. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Share- based compensation expense recognized in the consolidated financial statements in 2013 and 2012 is based on awards that are ultimately expected to vest.
	The following table summarizes the weighted average assumptions used for options granted during the year ended December 31, 2013 and 2012.
		2013			2012
	Expected life (in years)		6			6
	Risk-free interest rate		1.71	%		1.71	%
	Volatility		55	%		55	%
	Dividend yield		0	%		0	%
	Forfeiture rate		10	%		10	%
	The weighted-average grant date fair value of options granted during the year ended December 31, 2013 was $1.69 per share which totals $588 for the 348,000 options granted during such period. During the year ended December 31, 2012, the weighted-average grant date fair value of options granted was $2.21 per share which totaled $482 for the 218,428 options granted during the year.
	A summary of the status of the Company's options as of December 31, 2013 and changes during the year then ended is presented below:
		Number Of			Weighted-Average
		Shares			Exercise Price
	Outstanding at beginning of year		1,187,493		$	4.11
	Granted		348,000		$	3.23
	Exercised		(12,500	)	$	2.55
	Canceled		(113,581	)	$	3.93
	Outstanding at end of year		1,409,412		$	3.92
	Options exercisable at December 31, 2013		941,744		$	3.85
	Outstanding stock options expected to vest as of December 31, 2013 is 1,347,000. The intrinsic value of options exercised totaled $3 and $490 for the years ended December 31, 2013 and 2012, respectively.
	The following table summarizes information about stock options at December 31, 2013:
		Options Outstanding								Options Exercisable
	Range of	Number			Remaining			Weighted		Number		Remaining		Weighted
	Exercise Prices	Outstanding			Contractual			Average		Exercisable		Contractual		Average
					Life (years)			Exercise				Life		Exercise
								Price						Price
	$1.89 - $3.00		517,000			5.6		$	2.2		463,500		5.3	$	2.17
	$3.01 - $4.00		273,000			9.4		$	3.38		0		0	$	0
	$4.01 - $5.00		20,000			5.7		$	4.33		20,000		5.7	$	4.33
	$5.01 - $6.00		490,862			4.9		$	5.32		385,419		4	$	5.27
	$6.01 - $8.00		108,550			7.3		$	7		72,825		7.2	$	6.94
			1,409,412			6.2		$	3.92		941,744		4.9	$	3.85
	The aggregate intrinsic value of options outstanding and options exercisable at December 31, 2013 and 2012 are $3 and $0, respectively.
		Number of			Weighted			Weighted
		Options			Average			Average
					Excercise			Grant Date
					Price			Fair Value
	Non-Vested options at December 31, 2012		334,672		$	5.17		$	2.7
	Options Granted		348,000			3.23			1.69
	Options Vested		(90,863	)		3.61			1.86
	Options forfeited		(124,141	)		5.11			2.65
	Non-Vested options at December 31, 2013		467,668		$	4.04		$	2.13
	As of December 31, 2013, there was approximately $667 of unrecognized compensation cost related to non-vested stock option awards, which is expected to be recognized over a remaining weighted-average vesting period of 2.8 years.
	Restricted stock awards require no payment from the grantee. The related compensation cost of each award is calculated using the market price on the grant date and is expensed equally over the vesting period. A summary of restricted stock awards for the Company's stock incentive plan for the year ended December 31, 2013, is as follows:
		Number of			Grant
		Shares			Date
					Fair Value
	Non-Vested restricted stock awards as of December 31, 2012		186,127		$	5.19
	Granted		224,750			3.25
	Vested		(111,484	)		4.35
	Forfeited		(31,032	)		3.64
	Non-Vested restricted stock awards as of December 31, 2013		268,361		$	4.09
	As of December 31, 2013, there was approximately $742 of unrecognized compensation cost related to non-vested stock compensation arrangements granted under the Company's stock incentive plan for restricted stock awards. That cost is expected to be recognized over the next 2.6 years.
	As of December 31, 2013, there are 132,470 shares available to grant under the 2006 Plan and 469,500 shares available to grant under the 2012 Plan.

CAPITAL_LEASE_OBLIGATIONS

CAPITAL LEASE OBLIGATIONS	12 Months Ended
	Dec. 31, 2013
CAPITAL LEASE OBLIGATIONS	'
CAPITAL LEASE OBLIGATIONS	'
	8. CAPITAL LEASE OBLIGATIONS
	The Company leases certain equipment under capital leases which expire over the next several years.
	The leases require monthly payments of principal and interest, imputed at interest rates ranging from 3% to 18% per annum.
	The capital lease liability balance of approximately $678 and $1,437 is included in debt on the consolidated balance sheets as of December 31, 2013 and 2012, respectively, (of which approximately $228 is included in long-term debt each year, and the balance is in current portion of long-term debt). The minimum future lease payments, including principal and interest, are approximately $715 and $1,574, respectively.
	Future Minimum Lease Payments
		Total			2014			2015			2016			2017			2018 &
																	Beyond
	Capital Lease Payments	$	715		$	460		$	168		$	85		$	2		$	—
	Interest		(37	)		(28	)		(7	)		(2	)		(	)		—
	Principal	$	678		$	432		$	161		$	83		$	2		$	—

PROFIT_SHARING_PLAN

PROFIT SHARING PLAN	12 Months Ended
	Dec. 31, 2013
PROFIT SHARING PLAN	'
PROFIT SHARING PLAN	'
	9. PROFIT SHARING PLAN
	Summer Infant (USA), Inc maintains a defined contribution salary deferral plan (the Plan) under Section 401(k) of the Internal Revenue Code. All employees who meet the Plan's eligibility requirements can participate. Employees may elect to make contributions up to 25% of their compensation. In 2007, the Company adopted a matching plan which was funded throughout the year. For the years ended December 31, 2013 and 2012, the Company recorded 401(k) matching expense of $226 and $196, respectively.

MAJOR_CUSTOMERS

MAJOR CUSTOMERS	12 Months Ended
	Dec. 31, 2013
MAJOR CUSTOMERS	'
MAJOR CUSTOMERS	'
	10. MAJOR CUSTOMERS
	Three customers generated more than 10% of sales for the year ended December 31, 2013, Toys R Us (31%), Walmart (19%), and Target (11%). Three customers generated more than 10% of sales for the year ended December 31, 2012, Toys R Us (36%), Walmart (19%), and Target (10%). Because of the concentration of our business with these customers and because we have no long term contracts with these customers, our success depends on our customers' willingness to purchase and provide shelf space for our products.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'
	11. COMMITMENTS AND CONTINGENCIES
	Royalty Commitments
	Summer Infant (USA), Inc has entered into various license agreements with third parties for the use of product designs, software licenses, and trade names for the products manufactured by the Company. These agreements have termination dates through December 2017. Royalty expense under these licensing agreements for the years ended December 31, 2013 and 2012 were approximately $1,847 and $3,831, respectively.
	Customer Agreements
	The Company enters into annual agreements with its customers in the normal course of business. These agreements define the terms of product sales including in some instances cooperative advertising costs and product return privileges (for defective products only) or defective allowances (which are based upon historical experience). These contracts are generally annual in nature and obligate the Company only as to products actually sold to the customer.
	Lease Commitments
	For lease agreements with escalation clauses, the Company records the total rent to be paid under the lease on a straight-line basis over the term of the lease, with the difference between the expense recognized and the cash paid recorded as a deferred rent liability included in accounts payable and accrued expenses on the balance sheet for amounts to be recognized within twelve months and in other liabilities for amounts to be recognized after twelve months from the balance sheet date, in the consolidated balance sheets. Lease incentives are recorded as deferred rent at the beginning of the lease term and recognized as a reduction of rent expense over the term of the lease.
	Summer Infant Europe Limited leases office space under a non-cancelable operating lease agreement. This lease is for a five-year term through April 2017, and requires monthly payments of approximately $6. In addition, Summer Infant Europe Limited is required to pay its proportionate share of property taxes.
	Summer Infant Canada, Ltd. entered into a five-year lease for office and warehouse space under a non-cancelable operating lease agreement expiring June 2018. The Company is obligated as part of the lease to pay maintenance expenses as well as property taxes and insurance costs as defined in the agreement. Monthly payments are approximately $29 over the course of the lease term. Summer Infant Canada, Ltd. has the option to renew this lease for one additional period of five years under similar terms and conditions.
	Summer Infant (USA) Inc. entered into a 72 month lease in September 2010 for warehouse space under a non-cancelable operating lease agreement. The Company is obligated to pay certain common area maintenance charges including insurance and utilities. The initial lease term is 10 months of free rent followed by 6 monthly payments of approximately $64 and escalate over the course of the lease term.
	During November 2013, Summer Infant Asia entered into a two year office lease which requires monthly payments of $9 through October 2015.
	Approximate future minimum rental payments due under these leases are as follows(a):
	Year Ending
	December 31, 2014	$	1,910
	December 31, 2015		1,952
	December 31, 2016		1,382
	December 31, 2017		360
	December 31, 2018		172
	Total	$	5,776
	(a)
	Amounts exclude payments for Sales-Leaseback transaction as described in Note 5.
	Rent expense (excluding taxes, fees and other charges) for the years ended December 31, 2013 and 2012 totaled approximately $1,915 and $1,878, respectively.
	Employment Contracts
	In accordance with United Kingdom and EU law, Summer Infant Europe Limited has employment contracts with all employees. In connection with these contracts, Summer Infant Europe Limited is required to fund the individual pension contributions of certain employees at varying rates from 5% to 10% of the employee' s annual salary, as part of their total compensation package. These pension contributions are expensed as incurred. There are no termination benefit provisions in these contracts.
	Litigation
	In 2012, the Company settled a purported class action suit relating to its analog baby video monitors and paid $1,675 (of which $506 was covered by insurance) in exchange for a release of all claims by the class members. The Company recorded a $1,501 charge in the fourth quarter of 2011 relating to the settlement.
	The Company is a party to routine litigation and administrative complaints incidental to its business. The Company does not believe that the resolution of any or all of such routine litigation and administrative complaints is like to have a material adverse effect on the Company's financial condition or results of operations.

GEOGRAPHICAL_INFORMATION

GEOGRAPHICAL INFORMATION	12 Months Ended
	Dec. 31, 2013
GEOGRAPHICAL INFORMATION	'
GEOGRAPHICAL INFORMATION	'
	12. GEOGRAPHICAL INFORMATION
	The Company sells products throughout the United States, Canada, and the United Kingdom, and various other parts of the world. The Company does not disclose product line revenues as it is not practicable for the Company to do so.
	The following is a table that presents net revenue by geographic area:
		December 31,
		2013		2012
	United States	$	174,253	$	210,242
	All Other		33,920		36,985
		$	208,173	$	247,227
	The following is a table that presents total assets by geographic area:
		2013		2012
	United States	$	94,033	$	116,424
	All Other		21,334		23,896
		$	115,367	$	140,320
	The following is a table that presents total long lived assets by geographic area:
		2013		2012
	United States	$	30,858	$	31,462
	All Other		7,263		6,936
		$	38,121	$	38,398

ACQUISITION_OF_BORN_FREE_HOLDI

ACQUISITION OF BORN FREE HOLDINGS LTD.	12 Months Ended
	Dec. 31, 2013
ACQUISITION OF BORN FREE HOLDINGS LTD.	'
ACQUISITION OF BORN FREE HOLDINGS LTD.	'
	13. ACQUISITION OF BORN FREE HOLDINGS LTD.
	On March 24, 2011, the Company acquired all of the capital stock of Born Free Holdings Ltd. ("Born Free") pursuant to the terms and conditions of a Stock Purchase Agreement (the "Purchase Agreement") by and among the Company, its wholly owned subsidiary Summer Infant (USA), Inc., Born Free and the stockholders of Born Free. The aggregate consideration paid by the Company to the Born Free stockholders at closing was $24,607 (subject to adjustment), consisting of $14,000 in cash and approximately $10,607 in shares of the Company's common stock, or 1,510,989 shares based on a price per share of $7.02 (the closing price on the date of acquisition). In addition, the Born Free stockholders could receive earn-out payments upon achievement of certain financial targets over the twelve months subsequent to the acquisition up to a maximum amount of $13,000, of which up to $6,500 would be paid in shares of the Company's common stock (or 925,926 shares based on a price per share of $7.02). A portion of the shares issued at closing was, deposited in escrow for a period of 18 months as security for any breach of the representations, warranties and covenants of Born Free and the Born Free stockholders contained in the Purchase Agreement. On September 30, 2011 the Company received $1,000 in common stock from the Born Free escrow account due to a preliminary net asset adjustment as defined in the Purchase Agreement. This was accounted for on the balance sheet through an increase in acquired accrued liabilities by $1,000, and increasing treasury stock by $956 and goodwill by $44.
	On August 15, 2012, the Company settled all outstanding claims related to the net asset adjustment and earn-out provisions in the Purchase Agreement, resulting in a charge to general and administrative expense of approximately $453. The settlement included finalizing the net asset adjustment in the amount of $1,400. This adjustment also resulted in an increase to treasury stock of $327 reflecting additional shares (130,515) returned to the Company. In addition, there was no payment required under the earn-out provision of the Purchase Agreement. As a result of this final settlement, the Company does not expect any future liability under the net asset adjustment or earn-out provisions under the Purchase Agreement.
	The results of operations of Born Free are included in the results of the Company from the date of acquisition forward.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'
	14. SUBSEQUENT EVENTS
	The Company has evaluated all events or transactions that occurred after December 31, 2013 through the date of this Annual Report. No subsequent event disclosures are required.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
Revenue Recognition	'
	Revenue Recognition
	The Company records revenue when all of the following occur: persuasive evidence of an arrangement exists, product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. Sales are recorded net of provisions for returns and allowances, customer discounts, and other sales related discounts. The Company bases its estimates for discounts, returns and allowances on negotiated customer terms and historical experience. Customers do not have the right to return products unless the products are defective. The Company records a reduction of sales for estimated future defective product deductions based on historical experience.
	Sales incentives or other consideration given by the Company to customers that are considered adjustments of the selling price of its products, such as markdowns, are reflected as reductions of revenue. Sales incentives and other consideration that represent costs incurred by the Company for assets or services received, such as the appearance of the Company's products in a customer's national circular ad, are reflected as selling and marketing expenses in the accompanying statements of operations.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	For purposes of the statement of cash flows, cash and cash equivalents include money market accounts and investments with an original maturity of three months or less. At times, the Company possesses cash balances in excess of federally- insured limits.
Trade Receivables	'
	Trade Receivables
	Trade receivables are carried at their outstanding unpaid principal balances reduced by an allowance for doubtful accounts. The Company estimates doubtful accounts based on historical bad debts, factors related to specific customers' ability to pay and current economic trends. The Company writes off accounts receivable against the allowance when a balance is determined to be uncollectible.
Inventory Valuation	'
	Inventory Valuation
	Inventory is comprised of finished goods and is stated at the lower of cost using the first-in, first-out (FIFO) method, or market (net realizable value). The Company regularly reviews slow-moving and excess inventories, and writes down inventories to net realizable value if the ultimate expected net proceeds from the disposals of excess inventory are less than the carrying cost of the merchandise.
Property and Equipment	'
	Property and Equipment
	Property and equipment are recorded at cost. The Company owns the tools and molds used in the production of its products by third party manufacturers. Capitalized mold costs include costs incurred for the pre-production design and development of the molds.
	Depreciation is provided over the estimated useful lives of the respective assets using either straight-line or accelerated methods.
Impairment of Long-Lived Assets with Finite Lives	'
	Impairment of Long-Lived Assets with Finite Lives
	The Company reviews long-lived assets with finite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. An asset is considered to be impaired when its carrying amount exceeds both the sum of the undiscounted future net cash flows expected to result from the use of the asset and its eventual disposition and the assets' fair value. Long-lived assets include property and equipment and finite-lived intangible assets. The amount of impairment loss, if any, is charged by the Company to current operations. For each of the years ended December 31, 2013 and 2012, no such impairment existed.
Goodwill and Indefinite-Lived Intangible Assets	'
	Goodwill and Indefinite-Lived Intangible Assets
	The Company accounts for goodwill and other intangible assets in accordance with accounting guidance that requires that goodwill and intangible assets with indefinite useful lives be tested annually for impairment and more frequently if events or changes in circumstances indicate that the asset might be impaired. The Company's annual impairment testing is conducted in the fourth quarter of every year.
	The Company tests indefinite-lived intangible assets for impairment by comparing the asset's fair value to its carrying amount. If the fair value is less than the carrying amount, the excess of the carrying amount over fair value is recognized as an impairment charge and the adjusted carrying amount becomes the assets' new accounting basis.
	Management also evaluates the remaining useful life of an intangible asset that is not being amortized each reporting period to determine whether events and circumstances continue to support an indefinite useful life. If an intangible asset that is not being amortized is subsequently determined to have a finite useful life, it is amortized prospectively over its estimated remaining useful life.
	The Company tests goodwill for impairment using a two-step process. In the first step, the Company compares the fair value of its single reporting unit with its carrying amount including goodwill. If the fair value of the single reporting unit exceeds its carrying value, the goodwill is considered not impaired, thus rendering unnecessary the second step in impairment testing. If the fair value of the single reporting unit is less than the carrying value, a second step is performed in which the implied fair value of the reporting unit's goodwill is compared to the carrying value of the goodwill. The implied fair value of the goodwill is determined based on the difference between the fair value of the single reporting unit and the net fair value of the identifiable assets and liabilities of the single reporting unit. If the implied fair value of the goodwill is less than the carrying value, the difference is recognized as an impairment charge. The Company had no goodwill in fiscal 2013 and determined that no impairment existed on its indefinite-lived intangible assets for the year ended December 31, 2013. See Note 3 for discussion of the 2012 impairment charge.
Fair Value Measurements	'
	Fair Value Measurements
	Previously, the Company adopted ASC 820 Fair Value Measurements and Disclosures which established a new framework for measuring fair value and expanded related disclosures. Broadly, the framework required fair value to be determined based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The standard established a three-level valuation hierarchy based upon observable and non-observable inputs.
	Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our market assumptions. Preference is given to observable inputs. These two types of inputs create the following fair value hierarchy:
	Level 1—Quoted prices for identical instruments in active markets.
	Level 2—Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable.
	Level 3—Significant inputs to the valuation model are unobservable.
	The Company maintains policies and procedures to value instruments using the best and most relevant data available. In addition, the Company utilizes risk management resources that review valuation, including independent price validation.
	The Company has used derivatives to fix interest rates. As a matter of policy, the Company does not use derivatives for speculative purposes. There were no interest rate swap agreements outstanding at December 31, 2013 and at December 31, 2012.
	The Company's financial instruments include cash and cash equivalents, accounts and notes receivable, accounts payable, accrued expenses, and short and long-term borrowings. Because of their short maturity, the carrying amounts of cash and cash equivalents, accounts and notes receivable, accounts payable, accrued expenses and short-term borrowings approximate fair value. The carrying value of long-term borrowings approximates fair value, which is based on quoted market prices or on rates available to the Company for debt with similar terms and maturities.
Income taxes	'
	Income taxes
	Income taxes are computed using the asset and liability method of accounting. Under the asset and liability method, a deferred tax asset or liability is recognized for estimated future tax effects attributable to temporary differences and carryforwards. The measurement of deferred income tax assets is adjusted by a valuation allowance, if necessary, to recognize future tax benefits only to the extent, based on available evidence, it is more likely than not that such benefits will be realized.
	Previously, the Company adopted the provisions of a new standard which provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a "more-likely-than-not" recognition threshold at the effective date to be recognized upon adoption and in subsequent periods. Upon the adoption, and at December 31, 2013 and 2012, the Company did not have any uncertain tax positions. No interest and penalties related to uncertain tax positions were accrued at December 31, 2013 and 2012.
	The Company's federal tax return for the year ended December 31, 2009 was audited in 2012 by the Internal Revenue Service and all taxes and interest have been paid. Any tax penalties or interest is recorded as a general and administrative cost in operations. The Company expects no material changes to unrecognized tax positions within the next twelve months.
Translation of Foreign Currencies	'
	Translation of Foreign Currencies
	The assets and liabilities of the Company's European, Canadian, Israeli, and Asian operations have been translated into U.S. dollars at year-end exchange rates and the income and expense accounts of these affiliates have been translated at average rates prevailing during each respective year. Resulting translation adjustments are made to a separate component of stockholders' equity within accumulated other comprehensive income (loss). Foreign exchange transaction gains and losses are included in the statements of operations.
Shipping Costs	'
	Shipping Costs
	Shipping costs to customers are included in selling expenses and amounted to approximately $1,521 and $2,251 for the years ended December 31, 2013 and 2012, respectively.
Advertising Costs	'
	Advertising Costs
	The Company charges advertising costs to selling, general and administration expense as incurred. Advertising expense, which consists primarily of promotional and cooperative advertising allowances provided to customers, was approximately $16,791 and $22,558 for the years ended December 31, 2013 and 2012, respectively.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. These estimates are based on management's best knowledge of current events and actions the Company may undertake in the future. Accordingly, actual results could differ from those estimates.
Net Income Per Share	'
	Net Income Per Share
	Basic earnings per share is calculated by dividing net income (loss) for the period by the weighted average number of common stock outstanding during the period.
	Diluted earnings per share for the Company is computed by dividing net income (loss) by the sum of: the weighted-average number of shares of common stock outstanding during the period; the dilutive impact (using the "treasury stock" method) of "in the money" stock options; and unvested restricted shares issued to employees. Options to purchase 446,000 and 654,421 shares of the Company's common stock and 268,361 and 183,742 of restricted shares were not included in the calculation, due to the fact that these instruments were anti-dilutive for the years ended December 31, 2013 and 2012, respectively.
New Accounting Pronouncements	'
	New Accounting Pronouncements
	In July 2013, the FASB issued an amendment to the accounting guidance related to the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss or a tax credit carryforward exists. The guidance requires an unrecognized tax benefit to be presented as a decrease in a deferred tax asset where a net operating loss, a similar tax loss, or a tax credit carryforward exists and certain criteria are met. This guidance is effective prospectively for annual and interim reporting periods beginning after December 15, 2013. The Company is in compliance with the adoption of this guidance in its consolidated financial statements.
	Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
PROPERTY AND EQUIPMENT	'
Schedule of property and equipment, at cost	'
		December 31,
						Depreciation/
		2013		2012		Amortization Period
	Computer-related	$	5,672	$	5,388	5 years
	Tools, dies prototypes, and molds		26,372		24,722	1 - 5 years
	Building		4,156		4,156	30 years
	Other		5,584		4,493	various
			41,784		38,759
	Less accumulated depreciation		26,988		21,925
	Property and Equipment, net	$	14,796	$	16,834

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
GOODWILL AND INTANGIBLE ASSETS	'
Schedule of intangible assets	'
		December 31,
		2013			2012
	Brand names	$	14,812		$	22,700
	Impairment of brand name		—			(7,888	)
	Brand names—net		14,812			14,812
	Patents and licenses		3,378			2,221
	Customer relationships		6,946			6,946
	Other intangibles		1,882			1,882
			27,018			25,861
	Less: Accumulated amortization		(5,443	)		(4,305	)
	Intangible assets, net	$	21,575		$	21,556
Schedule of estimated amortization expense for the next five years	'
	Year ending December 31,
	2014	$	1,084
	2015		1,031
	2016		1,031
	2017		1,031
	2018		983

ACCOUNTS_PAYABLE_AND_ACCRUED_E1

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2013
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	'
Schedule of accounts payable and accrued expenses	'
		December 31,
		2013		2012
	Accounts payable	$	15,420	$	18,580
	Customer advertising and allowances		4,834		3,691
	Accrued purchases of inventory		8,321		10,739
	Other (none in excess of 5% of current liabilities)		3,155		4,128
	Total	$	31,730	$	37,138

DEBT_Tables

DEBT (Tables)	12 Months Ended
	Dec. 31, 2013
DEBT	'
Schedule of aggregate maturities of bank debt	'
	Year ending December 31:	2014	$	1,500
		2015	$	1,500
		2016	$	1,500
		2017	$	1,500
		2018	$	43,028
		Total	$	49,028

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
INCOME TAXES	'
Schedule of benefit for income taxes	'
		2013			2012
	Current:
	Federal	$	(15	)	$	633
	Foreign		(599	)		683
	State and Local		(3	)		79
	Total Current		(617	)		1,395
	Deferred (primarily federal)		(701	)		(8,163	)
	Total benefit	$	(1,318	)	$	(6,768	)
Schedule of tax effects of temporary differences that comprise the deferred tax liabilities and assets	'
		2013			2012
	Assets (Liabilities)
	Deferred tax asset—current:
	Accounts receivable	$	13		$	15
	Inventory and Unicap reserve		694			921
	Foreign tax credit carry-forward and other		125			1,650
	Foreign earnings not permanently reinvested (Canada & UK)		—			(1,401	)
	Net deferred tax asset-current		832			1,185
	Deferred tax (liability) asset—non-current:
	Research and development credit, foreign tax credit and net operating loss carry-forward		3,953			3,352
	Intangible assets and other		(4,008	)		(4,242	)
	Property, plant and equipment		(1,776	)		(2,627	)
	Total deferred tax liability		(1,831	)		(3,517	)
	Valuation allowance		(1,309	)		(677	)
	Net deferred tax liability non-current:		(3,140	)		(4,194	)
	Net deferred income tax liability	$	(2,308	)	$	(3,009	)
Schedule of reconciliation of the benefit for income taxes at the U.S. federal income tax statutory rate to the benefit	'
		2013			2012
	Tax benefit at statutory rate	$	(1,405	)	$	(24,623	)
	State income taxes, net of U.S. federal income tax benefit		232			(556	)
	Stock options		121			136
	Foreign dividend		—			321
	Goodwill and other intangible asset impairment		—			17,612
	Valuation allowance of state R&D credits		110			1
	Foreign tax rate differential		(184	)		45
	Tax credits		(150	)		9
	Tax rate changes		—			160
	Non-deductible expenses		16			21
	Other		(58	)		106
	Total benefit	$	(1,318	)	$	(6,768	)

SHARE_BASED_COMPENSATION_Table

SHARE BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2013
SHARE BASED COMPENSATION	'
Schedule of weighted average assumptions used for options and shares granted	'
		2013			2012
	Expected life (in years)		6			6
	Risk-free interest rate		1.71	%		1.71	%
	Volatility		55	%		55	%
	Dividend yield		0	%		0	%
	Forfeiture rate		10	%		10	%
Stock options and restricted shares	'
Summary of status of the Company's options and changes during the period	'
		Number Of			Weighted-Average
		Shares			Exercise Price
	Outstanding at beginning of year		1,187,493		$	4.11
	Granted		348,000		$	3.23
	Exercised		(12,500	)	$	2.55
	Canceled		(113,581	)	$	3.93
	Outstanding at end of year		1,409,412		$	3.92
	Options exercisable at December 31, 2013		941,744		$	3.85
Summary of stock options	'
	The following table summarizes information about stock options at December 31, 2013:
		Options Outstanding								Options Exercisable
	Range of	Number			Remaining			Weighted		Number		Remaining		Weighted
	Exercise Prices	Outstanding			Contractual			Average		Exercisable		Contractual		Average
					Life (years)			Exercise				Life		Exercise
								Price						Price
	$1.89 - $3.00		517,000			5.6		$	2.2		463,500		5.3	$	2.17
	$3.01 - $4.00		273,000			9.4		$	3.38		0		0	$	0
	$4.01 - $5.00		20,000			5.7		$	4.33		20,000		5.7	$	4.33
	$5.01 - $6.00		490,862			4.9		$	5.32		385,419		4	$	5.27
	$6.01 - $8.00		108,550			7.3		$	7		72,825		7.2	$	6.94
			1,409,412			6.2		$	3.92		941,744		4.9	$	3.85
Stock option	'
Stock options and restricted shares	'
Schedule of non-vested activity	'
		Number of			Weighted			Weighted
		Options			Average			Average
					Excercise			Grant Date
					Price			Fair Value
	Non-Vested options at December 31, 2012		334,672		$	5.17		$	2.7
	Options Granted		348,000			3.23			1.69
	Options Vested		(90,863	)		3.61			1.86
	Options forfeited		(124,141	)		5.11			2.65
	Non-Vested options at December 31, 2013		467,668		$	4.04		$	2.13
Restricted shares	'
Stock options and restricted shares	'
Schedule of non-vested activity	'
		Number of			Grant
		Shares			Date
					Fair Value
	Non-Vested restricted stock awards as of December 31, 2012		186,127		$	5.19
	Granted		224,750			3.25
	Vested		(111,484	)		4.35
	Forfeited		(31,032	)		3.64
	Non-Vested restricted stock awards as of December 31, 2013		268,361		$	4.09

CAPITAL_LEASE_OBLIGATIONS_Tabl

CAPITAL LEASE OBLIGATIONS (Tables)	12 Months Ended
	Dec. 31, 2013
CAPITAL LEASE OBLIGATIONS	'
Schedule of future minimum lease payments	'
		Total			2014			2015			2016			2017			2018 &
																	Beyond
	Capital Lease Payments	$	715		$	460		$	168		$	85		$	2		$	—
	Interest		(37	)		(28	)		(7	)		(2	)		(	)		—
	Principal	$	678		$	432		$	161		$	83		$	2		$	—

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES	'
Schedule of future minimum rental payments due under leases	'
	Year Ending
	December 31, 2014	$	1,910
	December 31, 2015		1,952
	December 31, 2016		1,382
	December 31, 2017		360
	December 31, 2018		172
	Total	$	5,776
	(a)
	Amounts exclude payments for Sales-Leaseback transaction as described in Note 5.

GEOGRAPHICAL_INFORMATION_Table

GEOGRAPHICAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2013
GEOGRAPHICAL INFORMATION	'
Schedule of net revenue by geographic area	'
		December 31,
		2013		2012
	United States	$	174,253	$	210,242
	All Other		33,920		36,985
		$	208,173	$	247,227
Schedule of total assets by geographic area	'
		2013		2012
	United States	$	94,033	$	116,424
	All Other		21,334		23,896
		$	115,367	$	140,320
Schedule of total long lived assets by geographic area	'
		2013		2012
	United States	$	30,858	$	31,462
	All Other		7,263		6,936
		$	38,121	$	38,398

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
	item	item
Impairment of Long-Lived Assets with Finite Lives	'	'
Impairment of Long-Lived Assets with Finite Lives	$0	$0
Goodwill and Indefinite Lived Intangible Assets	'	'
Goodwill	0	'
Impairment of indefinite-lived intangible assets	0	'
Fair Value Measurements	'	'
Number of interest rate swap agreements still active	0	0
Income taxes	'	'
Accrued interest and penalties relating to uncertain tax positions	0	0
Estimated change in unrecognized tax benefits within the next twelve months	0	'
Shipping Costs	'	'
Shipping costs to customers	1,521	2,251
Advertising Costs	'	'
Advertising costs	$16,791	$22,558
Stock option	'	'
Net Income Per Share	'	'
Anti-dilutive securities excluded from the computation of diluted earnings per share (in shares)	446,000	654,421
Restricted shares	'	'
Net Income Per Share	'	'
Anti-dilutive securities excluded from the computation of diluted earnings per share (in shares)	268,361	183,742

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Property and equipment	'	'
Property and Equipment, gross	$41,784	$38,759
Less accumulated depreciation	26,988	21,925
Property and Equipment, net	14,796	16,834
Total depreciation expense	5,145	6,456
Computer-related	'	'
Property and equipment	'	'
Property and Equipment, gross	5,672	5,388
Depreciation/Amortization Period	'P5Y	'
Tools dies prototypes and molds	'	'
Property and equipment	'	'
Property and Equipment, gross	26,372	24,722
Tools dies prototypes and molds | Minimum	'	'
Property and equipment	'	'
Depreciation/Amortization Period	'P1Y	'
Tools dies prototypes and molds | Maximum	'	'
Property and equipment	'	'
Depreciation/Amortization Period	'P5Y	'
Building	'	'
Property and equipment	'	'
Property and Equipment, gross	4,156	4,156
Depreciation/Amortization Period	'P30Y	'
Other	'	'
Property and equipment	'	'
Property and Equipment, gross	5,584	4,493
Property and equipment acquired under capital leases	'	'
Property and equipment	'	'
Less accumulated depreciation	605	370
Property and Equipment, net	$2,420	$3,508

GOODWILL_AND_INTANGIBLE_ASSETS2

GOODWILL AND INTANGIBLE ASSETS (Details) (USD $)

12 Months Ended

3 Months Ended

12 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

item

Minimum

Maximum

Patents and licenses

Patents and licenses

Customer relationships

Customer relationships

Customer relationships

Other intangibles

Other intangibles

Brand name

Brand name

GOODWILL AND INTANGIBLE ASSETS

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of reporting units for purposes of testing goodwill impairment

1

'

'

'

'

'

'

'

'

'

'

'

'

Intangible assets

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value of goodwill

$0

'

'

'

'

'

'

'

'

'

'

'

'

Impairment of goodwill

0

61,908

'

'

'

'

'

'

'

'

'

'

'

Intangible assets reclassification

'

'

'

'

'

'

2,346

'

'

'

'

'

'

Amortization period of intangible assets

'

'

'5 years

'20 years

'

'

'

'20 years

'

'

'

'

'

Intangible assets, gross

27,018

25,861

'

'

3,378

2,221

'

6,946

6,946

1,882

1,882

14,812

22,700

Impairment

0

'

'

'

'

'

'

'

'

'

'

0

-7,888

Less: Accumulated amortization

-5,443

-4,305

'

'

'

'

'

'

'

'

'

'

'

Intangible assets, net

21,575

21,556

'

'

'

'

'

'

'

'

'

14,812

14,812

Intangibles not subject to amortization

12,308

12,308

'

'

'

'

'

'

'

'

'

'

'

Amortization expense

1,135

1,110

'

'

'

'

'

'

'

'

'

'

'

Estimated amortization expense

'

'

'

'

'

'

'

'

'

'

'

'

'

2014

1,084

'

'

'

'

'

'

'

'

'

'

'

'

2015

1,031

'

'

'

'

'

'

'

'

'

'

'

'

2016

1,031

'

'

'

'

'

'

'

'

'

'

'

'

2017

1,031

'

'

'

'

'

'

'

'

'

'

'

'

2018

$983

'

'

'

'

'

'

'

'

'

'

'

'

ACCOUNTS_PAYABLE_AND_ACCRUED_E2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) (USD $)	12 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013
			Current Liabilities
			Minimum
Major customers	'	'	'
Accounts payable	$18,580	$15,420	'
Customer advertising and allowances	3,691	4,834	'
Accrued purchases of inventory	10,739	8,321	'
Other (none in excess of 5% of current liabilities)	4,128	3,155	'
Total	37,138	31,730	'
Percentage of current liabilities	5.00%	'	5.00%
Amount of Other Accounts Payable and Accrued Expenses exceeding 5% of current liabilities	$0	$0	'

DEBT_Details

DEBT (Details) (USD $)

Dec. 31, 2013

Feb. 28, 2013

Sep. 30, 2013

Dec. 31, 2013

Feb. 28, 2013

Feb. 28, 2013

Nov. 08, 2013

Nov. 08, 2013

Nov. 08, 2013

Nov. 08, 2013

Nov. 08, 2013

Feb. 28, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Feb. 28, 2013

Feb. 28, 2013

Feb. 28, 2013

Feb. 28, 2013

Feb. 28, 2013

Feb. 28, 2013

Feb. 28, 2013

Feb. 28, 2013

Dec. 31, 2013

Nov. 08, 2013

Nov. 08, 2013

In Thousands, unless otherwise specified

Term Loan

Term Loan

Term Loan

Term Loan

Term Loan

Amended term loan

Amended term loan

Amended term loan

Amended term loan

Amended term loan

BofA Agreement

BofA Agreement

BofA Agreement

BofA Agreement

BofA Agreement

BofA Agreement

BofA Agreement

BofA Agreement

BofA Agreement

BofA Agreement

Asset-based revolving credit facility

Letter of credit sub-line facility

Prior Loan Agreement

Amended BofA agreement

Amended BofA agreement

LIBOR

Minimum

Minimum

Maximum

Maximum

Maximum

LIBOR

Base rate

Minimum

Minimum

Maximum

Maximum

At February 28, 2014

Beginning with the fiscal quarter ending March 31, 2014

Minimum

Leverage ratio for the period ending on or before June 30, 2014

Leverage ratio for periods ending July 1, 2014 through September 30, 2014

Leverage ratio for periods following September 30, 2014

LIBOR

Base rate

LIBOR

Base rate

Debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum amount of credit available

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$80,000

$10,000

$80,000

'

'

Borrowing base as a percentage of eligible receivables

'

'

'

'

'

'

'

'

'

'

'

85.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Borrowing base as a percentage of eligible inventory

'

'

'

'

'

'

'

'

'

'

'

70.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Borrowing base as a percentage of net orderly liquidation value of eligible inventory and less reserves

'

'

'

'

'

'

'

'

'

'

'

85.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Variable interest rate base

'

'

'

'

'LIBOR

'

'

'

'

'

'

'

'

'LIBOR

'base rate

'

'

'

'

'

'

'

'

'

'

'

Applicable margin (as a percent)

'

'

'

'

10.00%

'

'

'

'

'

'

'

'

'

'

1.75%

0.25%

2.25%

0.75%

'

'

'

'

'

'

'

Unused line fee based on the unused amount of the credit facilities (as a percent)

'

'

'

'

'

'

'

'

'

'

'

0.38%

'

'

'

'

'

'

'

'

'

'

'

0.25%

'

'

Variable rate basis at the end of the period

'

'

'

'

'

'

'

'

'

'

'

'

'

2.25%

3.75%

'

'

'

'

'

'

'

'

'

'

'

EBITDA to be maintained and earned

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12,000

'

'

'

'

'

'

Fixed charge coverage ratio

'

'

'

'

'

'

'

1

'

'

'

'

'

'

'

'

'

'

'

'

1

'

'

'

'

1

Period of fixed charge coverage ratio

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'1 year

'

'

'

'

'

Trailing period for EBITDA

'

'

'

'

'

'

'12 months

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'12 months

'

Current amount of credit available

'

'

'

'

'

'

'

'

'

'

'

'

47,620

'

'

'

'

'

'

'

'

'

'

'

'

'

Available borrowing capacity

'

'

'

'

'

'

'

'

'

'

'

'

12,842

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of debt

'

15,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Ownership interests in subsidiaries pledged (as a percent)

'

65.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal amount required to be paid on a quarterly basis

'

'

375

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Variable interest rate floor

'

'

'

'

1.25%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate at period end

'

'

'

11.25%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior leverage ratio

'

1

'

'

'

'

'

'

6

5.5

5

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Trailing period for testing senior leverage ratio

'

'12 months

'

'

'

'

'12 months

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Period used in calculating the consolidated EBITDA under covenants

'

'12 months

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Default event that may require Term Loan repayment if occurred, product recall value

'

'

'

'

'

2,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount outstanding

49,028

'

'

14,250

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate maturities of bank debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2014

1,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2015

1,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2016

1,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2017

1,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2018

43,028

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total

$49,028

'

'

$14,250

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

DEBT_Details_2

DEBT (Details 2) (USD $)	0 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 24, 2009	Dec. 31, 2013
		item
Accounts payable and accrued expenses	'	'
Sale-Leaseback	'	'
Financing lease obligation	'	$225
Other liabilities	'	'
Sale-Leaseback	'	'
Financing lease obligation	'	3,290
Summer Infant (USA), Inc.	'	'
Sale-Leaseback	'	'
Annual rent	390	'
Initial term of lease	'7 years	'
Number of additional periods	'	1
Additional lease period	'	'5 years
First extended term	'	'2 years
Annual rent for first extended term	'	429
Final extended term	'	'3 years
Annual rent for the final extended term	'	468
Term of the last lease year of initial term, in which the entity has the option to repurchase headquarters	'	'6 months
Repurchase price	'	4,457
Repurchase price as a percentage of the initial sale price	'	110.00%
Sale-leaseback definitive agreement with Faith Realty II, LLC	'	'
Sale-Leaseback	'	'
Sale proceeds	$4,052	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Current:	'	'
Federal	($15)	$633
Foreign	-599	683
State and Local	-3	79
Total Current	-617	1,395
Deferred (primarily federal)	-701	-8,163
Total benefit	-1,318	-6,768
Deferred tax asset-current:	'	'
Accounts receivable	13	15
Inventory and Unicap reserve	694	921
Foreign tax credit carry-forward and other	125	1,650
Foreign earnings not permanently reinvested (Canada & UK)	'	-1,401
Net deferred tax asset-current	832	1,185
Deferred tax (liability) asset-non-current:	'	'
Research and development credit, foreign tax credit and net operating loss carry-forward	3,953	3,352
Intangible assets and other	-4,008	-4,242
Property, plant and equipment	-1,776	-2,627
Total deferred tax liability	-1,831	-3,517
Valuation allowance	-1,309	-677
Net deferred tax liability non-current:	-3,140	-4,194
Net deferred income tax liability	-2,308	-3,009
Reconciliation of the benefit for income taxes at the U.S. federal income tax statutory rate to the benefit	'	'
Tax benefit at statutory rate	-1,405	-24,623
State income taxes, net of U.S. federal income tax benefit	232	-556
Stock options	121	136
Foreign dividend	'	321
Goodwill and other intangible asset impairment	'	17,612
Valuation allowance of state R&D credits	110	1
Foreign tax rate differential	-184	45
Tax credits	-150	9
Tax rate changes	'	160
Non-deductible expenses	16	21
Other	-58	106
Total benefit	-1,318	-6,768
Undistributed earnings from foreign subsidiary	12,816	'
Cumulative effect of undistributed earnings from foreign subsidiary	373	'
Net operating loss carryforwards	'	'
Accrued interest and penalties relating to uncertain tax positions	0	0
Estimated change in unrecognized tax benefits within the next twelve months	0	'
Minimum	'	'
Net operating loss carryforwards	'	'
Period subject to examination by major taxing jurisdictions	'2 years	'
Maximum	'	'
Net operating loss carryforwards	'	'
Period subject to examination by major taxing jurisdictions	'6 years	'
Federal and state	'	'
Net operating loss carryforwards	'	'
Net operating loss carryforwards, amount	259	'
Canada	'	'
Net operating loss carryforwards	'	'
Net operating loss carryforwards, amount	1,410	'
United Kingdom	'	'
Net operating loss carryforwards	'	'
Net operating loss carryforwards, amount	12	'
Australia	'	'
Net operating loss carryforwards	'	'
Net operating loss carryforwards, amount	244	'
France	'	'
Net operating loss carryforwards	'	'
Net operating loss carryforwards, amount	$71	'

SHARE_BASED_COMPENSATION_Detai

SHARE BASED COMPENSATION (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
2006 Plan and 2012 Plan	'	'
Stock options and restricted shares	'	'
Share-based compensation expense (in dollars)	$893	$888
Share-based compensation costs capitalized	0	'
2006 Plan and 2012 Plan | Stock option	'	'
Weighted average assumptions	'	'
Expected life (in years)	'6 years	'6 years
Risk-free interest rate (as a percent)	1.71%	1.71%
Volatility (as a percent)	55.00%	55.00%
Dividend yield (as a percent)	0.00%	0.00%
Forfeiture rate (as a percent)	10.00%	10.00%
Weighted-average grant date fair value of options granted (in dollars per share)	$1.69	$2.21
Total grant date fair value (in dollars)	588	482
Number Of Shares	'	'
Outstanding at beginning of year (in shares)	1,187,493	'
Granted (in shares)	348,000	218,428
Exercised (in shares)	-12,500	'
Canceled (in shares)	-113,581	'
Outstanding at end of year (in shares)	1,409,412	1,187,493
Options exercisable at the end of the period (in shares)	941,744	'
Weighted-Average Exercise Price	'	'
Outstanding at beginning of period (in dollars per share)	$4.11	'
Granted (in dollars per share)	$3.23	'
Exercised (in dollars per share)	$2.55	'
Canceled (in dollars per share)	$3.93	'
Outstanding at end of year (in dollars per share)	$3.92	$4.11
Options exercisable at the end of the period (in dollars per share)	$3.85	'
Outstanding stock options expected to vest (in shares)	1,347,000	'
Intrinsic value of options exercised (in dollars)	$3	$490
2006 Plan	'	'
Stock options and restricted shares	'	'
Number of shares authorized under the plan	3,000,000	'
2012 Incentive Compensation Plan	'	'
Stock options and restricted shares	'	'
Number of shares authorized under the plan	500,000	'

SHARE_BASED_COMPENSATION_Detai1

SHARE BASED COMPENSATION (Details 2) (2006 Plan and 2012 Plan, USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Options Outstanding	'	'
Number Outstanding (in shares)	1,409,412	'
Remaining Contractual Life	'6 years 2 months 12 days	'
Weighted Average Exercise Price (in dollars per share)	$3.92	'
Aggregate intrinsic value of options outstanding (in dollars)	$3	$0
Options Exercisable	'	'
Number Exercisable (in shares)	941,744	'
Remaining Contractual Life	'4 years 10 months 24 days	'
Weighted Average Exercise Price (in dollars per share)	$3.85	'
Aggregate intrinsic value of options exercisable (in dollars)	$3	$0
$1.89 $3.00	'	'
Stock options outstanding and exercisable by exercise price range	'	'
Exercise price, low end of range (in dollars per share)	$1.89	'
Exercise price, high end of range (in dollars per share)	$3	'
Options Outstanding	'	'
Number Outstanding (in shares)	517,000	'
Remaining Contractual Life	'5 years 7 months 6 days	'
Weighted Average Exercise Price (in dollars per share)	$2.20	'
Options Exercisable	'	'
Number Exercisable (in shares)	463,500	'
Remaining Contractual Life	'5 years 3 months 18 days	'
Weighted Average Exercise Price (in dollars per share)	$2.17	'
$3.01 $4.00	'	'
Stock options outstanding and exercisable by exercise price range	'	'
Exercise price, low end of range (in dollars per share)	$3.01	'
Exercise price, high end of range (in dollars per share)	$4	'
Options Outstanding	'	'
Number Outstanding (in shares)	273,000	'
Remaining Contractual Life	'9 years 4 months 24 days	'
Weighted Average Exercise Price (in dollars per share)	$3.38	'
Options Exercisable	'	'
Number Exercisable (in shares)	0	'
Remaining Contractual Life	'0 years	'
Weighted Average Exercise Price (in dollars per share)	$0	'
$4.01 $5.00	'	'
Stock options outstanding and exercisable by exercise price range	'	'
Exercise price, low end of range (in dollars per share)	$4.01	'
Exercise price, high end of range (in dollars per share)	$5	'
Options Outstanding	'	'
Number Outstanding (in shares)	20,000	'
Remaining Contractual Life	'5 years 8 months 12 days	'
Weighted Average Exercise Price (in dollars per share)	$4.33	'
Options Exercisable	'	'
Number Exercisable (in shares)	20,000	'
Remaining Contractual Life	'5 years 8 months 12 days	'
Weighted Average Exercise Price (in dollars per share)	$4.33	'
$5.01 $6.00	'	'
Stock options outstanding and exercisable by exercise price range	'	'
Exercise price, low end of range (in dollars per share)	$5.01	'
Exercise price, high end of range (in dollars per share)	$6	'
Options Outstanding	'	'
Number Outstanding (in shares)	490,862	'
Remaining Contractual Life	'4 years 10 months 24 days	'
Weighted Average Exercise Price (in dollars per share)	$5.32	'
Options Exercisable	'	'
Number Exercisable (in shares)	385,419	'
Remaining Contractual Life	'4 years	'
Weighted Average Exercise Price (in dollars per share)	$5.27	'
$6.01 $8.00	'	'
Stock options outstanding and exercisable by exercise price range	'	'
Exercise price, low end of range (in dollars per share)	$6.01	'
Exercise price, high end of range (in dollars per share)	$8	'
Options Outstanding	'	'
Number Outstanding (in shares)	108,550	'
Remaining Contractual Life	'7 years 3 months 18 days	'
Weighted Average Exercise Price (in dollars per share)	$7	'
Options Exercisable	'	'
Number Exercisable (in shares)	72,825	'
Remaining Contractual Life	'7 years 2 months 12 days	'
Weighted Average Exercise Price (in dollars per share)	$6.94	'

SHARE_BASED_COMPENSATION_Detai2

SHARE BASED COMPENSATION (Details 3) (2006 Plan and 2012 Plan, Stock option, USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
2006 Plan and 2012 Plan | Stock option	'	'
Number of Options	'	'
Non-Vested options at the beginning of the period (in shares)	334,672	'
Options Granted (in shares)	348,000	218,428
Options Vested (in shares)	-90,863	'
Options forfeited (in shares)	-124,141	'
Non-Vested options at the end of the period (in shares)	467,668	334,672
Weighted Average Exercise Price	'	'
Non-Vested options at the beginning of the period (in dollars per share)	$5.17	'
Options Granted (in dollars per share)	$3.23	'
Options Vested (in dollars per share)	$3.61	'
Options forfeited (in dollars per share)	$5.11	'
Non-Vested options at the end of the period (in dollars per share)	$4.04	$5.17
Weighted Average Grant Date Fair Value	'	'
Non-Vested options at the beginning of the period (in dollars per share)	$2.70	'
Options Granted (in dollars per share)	$1.69	$2.21
Options Vested (in dollars per share)	$1.86	'
Options forfeited (in dollars per share)	$2.65	'
Non-Vested options at the end of the period (in dollars per share)	$2.13	$2.70
Share based compensation, additional information	'	'
Unrecognized compensation cost	$667	'
Weighted average vesting period for recognition of unrecognized cost	'2 years 9 months 18 days	'

SHARE_BASED_COMPENSATION_Detai3

SHARE BASED COMPENSATION (Details 4) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013
Restricted shares	'
Stock options and restricted shares	'
Payment from grantee	$0
2006 Plan and 2012 Plan | Restricted shares	'
Number of Shares	'
Non Vested restricted stock awards at the beginning of the period (in shares)	186,127
Granted (in shares)	224,750
Vested (in shares)	-111,484
Forfeited (in shares)	-31,032
Non Vested restricted stock awards at the end of the period (in shares)	268,361
Grant Date Fair Value	'
Non Vested restricted stock awards at the beginning of the period (in dollars per share)	$5.19
Granted (in dollars per share)	$3.25
Vested (in dollars per share)	$4.35
Forfeited (in dollars per share)	$3.64
Non Vested restricted stock awards at the end of the period (in dollars per share)	$4.09
Restricted stock awards, additional disclosure	'
Unrecognized compensation cost	$742
Weighted average vesting period for recognition of unrecognized cost	'2 years 7 months 6 days
2006 Plan	'
Additional information related to share based compensation	'
Shares available to grant	132,470
2012 Incentive Compensation Plan	'
Additional information related to share based compensation	'
Shares available to grant	469,500

CAPITAL_LEASE_OBLIGATIONS_Deta

CAPITAL LEASE OBLIGATIONS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
CAPITAL LEASE OBLIGATIONS	'	'
Imputed interest rate, low end of range (as a percent)	3.00%	'
Imputed interest rate, high end range (as a percent)	18.00%	'
Capital lease liability included in debt	$678	$1,437
Capital lease liability included in long-term debt	228	'
Future Minimum Lease Payments	'	'
Total	715	1,574
2014	460	'
2015	168	'
2016	85	'
2017	2	'
Interest	'	'
Total	-37	'
2014	-28	'
2015	-7	'
2016	-2	'
Principal	'	'
Total	678	'
2014	432	'
2015	161	'
2016	83	'
2017	$2	'

PROFIT_SHARING_PLAN_Details

PROFIT SHARING PLAN (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
PROFIT SHARING PLAN	'	'
Maximum employee contributions as a percentage of compensation	25.00%	'
Matching expense	$226	$196

MAJOR_CUSTOMERS_Details

MAJOR CUSTOMERS (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
	item	item
Major customers	'	'
Percentage of concentration risk	'	5.00%
Sales | Customer concentration risk	'	'
Major customers	'	'
Number of customers	3	3
Percentage of concentration risk	10.00%	10.00%
Sales | Customer concentration risk | Toys R Us	'	'
Major customers	'	'
Percentage of concentration risk	31.00%	36.00%
Sales | Customer concentration risk | Walmart	'	'
Major customers	'	'
Percentage of concentration risk	19.00%	19.00%
Sales | Customer concentration risk | Target	'	'
Major customers	'	'
Percentage of concentration risk	11.00%	10.00%

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)

3 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2010

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Nov. 30, 2013

Summer Infant (USA), Inc.

Summer Infant (USA), Inc.

Summer Infant (USA), Inc.

Summer Infant Europe Limited

Summer Infant Europe Limited

Summer Infant Europe Limited

Summer Infant Europe Limited

Summer Infant Canada, Ltd.

Summer Infant Asia

Warehouse space

Minimum

Maximum

Office

Office and warehouse space

Office

item

item

Commitments and contingencies

'

'

'

'

'

'

'

'

'

'

'

'

Royalty expense

'

'

'

$1,847

$3,831

'

'

'

'

'

'

'

Term of lease agreement

'

'

'

'

'

'72 months

'

'

'

'5 years

'5 years

'2 years

Amount of monthly rent payments

'

'

'

'

'

64

'

'

'

6

29

9

Number of additional periods for which the lease can be renewed

'

'

'

'

'

'

'

'

'

'

1

'

Additional period for which the lease can be renewed

'

'

'

'

'

'

'

'

'

'

'5 years

'

Number of months of free rent under initial lease term

'

'

'

'

'

'10 months

'

'

'

'

'

'

Number of monthly payments

'

'

'

'

'

9

'

'

'

'

'

'

Future minimum rental payments due under leases

'

'

'

'

'

'

'

'

'

'

'

'

31-Dec-14

'

1,910

'

'

'

'

'

'

'

'

'

'

31-Dec-15

'

1,952

'

'

'

'

'

'

'

'

'

'

31-Dec-16

'

1,382

'

'

'

'

'

'

'

'

'

'

31-Dec-17

'

360

'

'

'

'

'

'

'

'

'

'

31-Dec-18

'

172

'

'

'

'

'

'

'

'

'

'

Total

'

5,776

'

'

'

'

'

'

'

'

'

'

Rent expense (excluding taxes, fees and other charges)

'

1,915

1,878

'

'

'

'

'

'

'

'

'

Employment Contracts

'

'

'

'

'

'

'

'

'

'

'

'

Employer's contribution as a percentage of employee's annual salary

'

'

'

'

'

'

'

5.00%

10.00%

'

'

'

Termination benefit provisions

'

'

'

'

'

'

0

'

'

'

'

'

Settlement amount paid

'

'

1,675

'

'

'

'

'

'

'

'

'

Amount covered by insurance

'

'

506

'

'

'

'

'

'

'

'

'

Charge related to analog baby video monitors

$1,501

'

'

'

'

'

'

'

'

'

'

'

GEOGRAPHICAL_INFORMATION_Detai

GEOGRAPHICAL INFORMATION (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Geographical information	'	'
Net revenue	$208,173	$247,227
Assets	115,367	140,320
Long lived assets	38,121	38,398
United States	'	'
Geographical information	'	'
Net revenue	174,253	210,242
Assets	94,033	116,424
Long lived assets	30,858	31,462
All Other	'	'
Geographical information	'	'
Net revenue	33,920	36,985
Assets	21,334	23,896
Long lived assets	$7,263	$6,936

ACQUISITION_OF_BORN_FREE_HOLDI1

ACQUISITION OF BORN FREE HOLDINGS LTD (Details) (USD $)	0 Months Ended		0 Months Ended	1 Months Ended
In Thousands, except Share data, unless otherwise specified	Aug. 15, 2012	Dec. 31, 2013	Mar. 24, 2011	Sep. 30, 2011	Mar. 31, 2011	Sep. 30, 2011
			Born Free	Born Free	Born Free	Born Free
						Common Stock
Acquisition	'	'	'	'	'	'
Total aggregate consideration	'	'	$24,607	'	'	'
Consideration paid in cash	'	'	14,000	'	'	'
Stock consideration value before adjustment	'	'	10,607	'	'	'
Number of shares issued at closing	'	'	1,510,989	'	'	'
Price at which shares was issued (in dollars per share)	'	'	$7.02	'	'	'
Period for achievement of certain financial targets	'	'	'	'	'12 months	'
Maximum amount of earn-out payments	'	0	13,000	'	'	'
Maximum amount of earn-out payments to be paid in shares	'	'	6,500	'	'	'
Maximum earn-out payments to be paid in shares	'	'	925,926	'	'	'
Earn-out payments (in dollars per share)	'	'	$7.02	'	'	'
Period for amount to be deposited in escrow	'	'	'	'	'18 months	'
Amount received in common stock from Born Free escrow account due to a preliminary net asset adjustment	'	'	'	'	'	1,000
Increase in acquired accrued liabilities	'	'	'	1,000	'	'
Increase in treasury stock	327	'	'	956	'	'
Increase in goodwill	'	'	'	44	'	'
Outstanding claims and contingencies settled	453	'	'	'	'	'
Net asset adjustment	$1,400	'	'	'	'	'
Increase in treasury stock shares	130,515	'	'	'	'	'