MusclePharm (MSLPQ) 10-Q 9 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 01, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Trading Symbol	MSLP
Entity Registrant Name	MusclePharm Corp
Entity Central Index Key	1,415,684
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		13,834,680

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash	$ 5,894	$ 7,081
Accounts receivable, net of allowance for doubtful accounts of $329 and $347 as of September 30, 2016 and December 31, 2015	15,872	22,003
Inventory	8,047	12,549
Prepaid giveaways	65	307
Prepaid stock compensation	0	1,641
Prepaid expenses and other current assets	3,021	3,698
Total current assets	32,899	47,279
Property and equipment, net	3,298	6,693
Investments, long-term		977
Intangible assets, net	1,718	8,652
Other assets	420	180
TOTAL ASSETS	38,335	63,781
Current liabilities:
Accounts payable	36,093	39,652
Accrued liabilities	10,065	12,526
Accrued restructuring charges, current	1,728	9,140
Obligation under secured borrowing arrangement	0
Convertible note with a related party, net of discount	5,988
Line of credit		3,000
Term loan		2,949
Other debt obligations	11	21
Total current liabilities	53,885	67,288
Convertible note with a related party, net of discount		5,952
Accrued restructuring charges, long-term	787	279
Other long-term liabilities	103	330
Total liabilities	54,775	73,849
Commitments and contingencies (Note 10)
Stockholders' deficit:
Common stock, par value of $0.001 per share; 100,000,000 shares authorized as of September 30, 2016 and December 31, 2015; 14,803,315 and 14,664,161 shares issued as of September 30, 2016 and December 31, 2015, respectively; 13,927,694 and 13,788,540 shares outstanding as of September 30, 2016 and December 31, 2015, respectively	14	14
Additional paid-in capital	153,562	147,646
Treasury stock, at cost; 875,621 shares as of September 30, 2016 and December 31, 2015	(10,039)	(10,039)
Accumulated other comprehensive loss	(212)	(172)
Accumulated deficit	(159,765)	(147,517)
TOTAL STOCKHOLDERS' DEFICIT	(16,440)	(10,068)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 38,335	$ 63,781

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for doubtful accounts	$ 329	$ 347
Common Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	14,803,315	14,664,161
Common Stock, shares outstanding	13,927,694	13,788,540
Treasury Stock, shares	875,621	875,621

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Revenue, net		$ 30,694	$ 33,982	$ 106,473	$ 125,780
Cost of revenue	[1]	20,497	23,512	70,377	83,428
Gross profit		10,197	10,470	36,096	42,352
Operating expenses:
Advertising and promotion		1,905	7,093	8,878	22,603
Salaries and benefits		2,291	5,681	15,203	20,505
Selling, general and administrative		3,937	4,647	12,604	14,730
Research and development		270	1,437	1,664	3,323
Professional fees		1,315	1,980	4,445	5,499
Restructuring and other charges		1,667	16,650	(2,579)	16,650
Impairment of assets		137	0	4,450	0
Total operating expenses		11,522	37,488	44,665	83,310
Loss from operations		(1,325)	(27,018)	(8,569)	(40,958)
Loss on sale of subsidiary		0	0	(2,115)	0
Other expense, net		(122)	(559)	(1,426)	(1,090)
Loss before provision for income taxes		(1,447)	(27,577)	(12,110)	(42,048)
Provision for income taxes		0	71	138	104
Net loss		$ (1,447)	$ (27,648)	$ (12,248)	$ (42,152)
Net loss per share, basic and diluted		$ (0.10)	$ (2.01)	$ (0.88)	$ (3.12)
Weighted average shares used to compute net loss per share, basic and diluted		13,978,833	13,723,213	13,886,496	13,504,455
[1]	Cost of revenue for the three and nine months ended September 30, 2016 included restructuring charges of $0.1 million and $2.3 million, respectively, related to write-down of inventory for discontinued products. Cost of revenue for the three and nine months ended September 30, 2015 included restructuring charges of $1.3 million, respectively, related to write-down of inventory for discontinued products.

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Inventory write down related to restructuring	$ 100	$ 1,300	$ 2,285	$ 1,262

Condensed Consolidated Stateme6

Condensed Consolidated Statement of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Net loss	$ (1,447)	$ (27,648)	$ (12,248)	$ (42,152)
Other comprehensive loss:
Change in foreign currency translation adjustment	(46)	72	(40)	(105)
Comprehensive loss	$ (1,493)	$ (27,576)	$ (12,288)	$ (42,257)

Condensed Consolidated Stateme7

Condensed Consolidated Statement of Stockholder's Deficit (Unaudited) - 9 months ended Sep. 30, 2016 - USD ($) $ in Thousands	Common Stock [Member]Maximum [Member]	Common Stock [Member]Minimum [Member]	Common Stock [Member]Muscle Pharm Apparel [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income Loss [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2015	$ 14	$ 14	$ 14	$ 14	$ 147,646	$ (10,039)	$ (172)	$ (147,517)	$ (10,068)
Balance (in shares) at Dec. 31, 2015	13,788,540	13,788,540	13,788,540	13,788,540					13,788,540
Stock-based compensation related to issuance of common stock warrants to third parties for services					6				$ 6
Stock-based compensation					1,441				1,441
Stock-based compensation (in shares)	372,154	372,154	372,154	372,154
Stock-based compensation related to accelerated vesting of restricted stock awards to a terminated executive					3,900				3,900
Stock-based compensation related to accelerated vesting of restricted stock awards to terminated employees as part of restructuring					288				288
Stock-based compensation related to issuance of stock options to an executive and a director					97				97
Issuance of shares of common stock related to sale of subsidiary	$ 0	$ 0	$ 0	$ 640	640				640
Issuance of shares of common stock related to sale of subsidiary (in shares)	200,000	200,000	200,000	200,000
Cancellation of executive restricted stock	$ 0	$ 0	$ 0	$ (456)	(456)	0	0	0	(456)
Cancellation of executive restricted stock (in shares)	(433,000)	(433,000)	(433,000)	(433,000)
Change in foreign currency translation adjustment							(40)		(40)
Net loss								(12,248)	(12,248)
Balance at Sep. 30, 2016	$ 14	$ 14	$ 14	$ 14	$ 153,562	$ (10,039)	$ (212)	$ (159,765)	$ (16,440)
Balance (in shares) at Sep. 30, 2016	13,927,624	13,927,694	13,927,694	13,927,694					13,927,694

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (12,248)	$ (42,152)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation of property and equipment	1,162	1,330
Amortization of intangible assets	496	776
Provision for doubtful accounts	234	168
Loss on disposal of property and equipment	122	32
Loss on sale of subsidiary	2,115	0
Non-cash impairment charges	4,380	0
Non-cash restructuring and other charges (reversals)	(4,133)	8,430
Inventory write down related to restructuring	2,285	1,262
Amortization of prepaid stock compensation	938	3,198
Amortization of prepaid sponsorship and endorsement fees	0	5,363
Amortization of debt discount and issuance costs	36	29
Stock-based compensation	4,981	8,690
Issuance of common stock warrants to third parties for services	6	62
Changes in operating assets and liabilities:
Accounts receivable	5,069	890
Inventory	59	487
Prepaid giveaways	243	727
Prepaid sponsorship and endorsement fees	0	(6,492)
Prepaid expenses and other current assets	1,186	(1,822)
Other assets	(320)	(77)
Accounts payable and accrued liabilities	(4,908)	18,831
Accrued restructuring charges	(2,189)	7,977
Net cash (used in) provided by operating activities	(486)	7,709
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(459)	(1,251)
Proceeds from disposal of property and equipment	40	447
Proceeds from sale of subsidiary	5,942	0
Purchase of MusclePharm Apparel Rights	0	(850)
Trademark registrations	(154)	(262)
Investment in contract manufacturer	0	(977)
Net cash provided by (used in) investing activities	5,369	(2,893)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from line of credit	0	9,142
Payments on line of credit	(3,000)	(14,507)
Repayments of term loan	(2,949)	(731)
Proceeds from issuance of term loan	0	4,000
Issuance costs of term loan	0	(40)
Proceeds from secured borrowing arrangement, net of reserves	39,412	0
Payments on secured borrowing arrangement, net of fees	(39,412)	0
Repayments of other debt obligations	(10)	(25)
Repayment of capital lease obligations	(90)	(113)
Net cash provided by financing activities	(6,049)	(2,274)
Effect of exchange rate changes on cash	(21)	(105)
NET INCREASE IN CASH	(1,187)	2,437
CASH - BEGINNING OF PERIOD	7,081	1,020
CASH - END OF PERIOD	5,894	3,457
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest	1,186	384
Cash paid for taxes	206	57
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Shares of common stock issued in conjunction with BioZone disposition	640	0
Shares of common stock issued in conjunction with MusclePharm Apparel rights acquisition	0	1,394
Property and equipment acquired in conjunction with capital leases	24	423
Purchase of property and equipment included in accounts payable and accrued liabilities	43	148
Trademark registration included in accounts payable and accrued liabilities	0	100
Bio Zone [Member]
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Loss on sale of subsidiary	2,115
Changes in operating assets and liabilities:
Inventory	(1,800)
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Shares of common stock issued in conjunction with BioZone disposition	$ 640
Muscle Pharm Apparel [Member]
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Shares of common stock issued in conjunction with MusclePharm Apparel rights acquisition		$ 1,394

Note 1 - Description of Busines

Note 1 - Description of Business	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Description of Business	Note 1. Description of Business Description of Business MusclePharm Corporation, or the Company, was incorporated in Nevada in 2006. Except as otherwise indicated herein, the terms “Company,” “we,” “our” and “us” refer to MusclePharm Corporation and its subsidiaries. The Company is a scientifically driven, performance lifestyle company that develops, manufactures, markets and distributes branded nutritional supplements. The Company is headquartered in Denver, Colorado and, as of September 30, 2016, had the following wholly-owned operating subsidiaries: MusclePharm Canada Enterprises Corp (“MusclePharm Canada”), MusclePharm Ireland Limited (“MusclePharm Ireland”) and MusclePharm Australia Pty Limited (“MusclePharm Australia”). A former subsidiary of the Company, BioZone Laboratories, Inc. (“BioZone”), was sold on May 9, 2016. On August 24, 2015, the Company’s Board of Directors (the “Board”) approved a restructuring plan for the Company. The approved restructuring plan was designed to reduce costs and to better align the Company’s resources for profitable growth. Specifically, through September 30, 2016, the restructuring plan resulted in: 1) reducing the Company’s workforce; 2) abandoning certain leased facilities; 3) renegotiating or terminating a number of contracts with endorsers in a strategic shift away from such arrangements and toward more cost effective marketing and advertising efforts; 4) discontinuing a number of stock keeping units (“SKUs”) and writing down inventory to net realizable value, or to zero in cases where the product was discontinued; and 5) writing off certain assets. Management has substantially completed the approved restructuring plan, and as such, we do not anticipate any additional restructuring charges. See Note 4 for further detail. Management’s Plans with Respect to Liquidity and Capital Resources The Company’s management believes the restructuring plan implemented during August 2015, the reduction in ongoing operating costs and expense controls and the sale of BioZone, as further described in Note 6, may enable the Company ultimately to be profitable. However, the Company may need to continue to raise capital. There can be no assurance that such capital will be available on acceptable terms or at all. As of September 30, 2016, the Company had an accumulated deficit of $159.8 million and recurring losses from operations. The Company may incur additional losses until such time it can generate significant revenues and/or reduce operating costs. In September 2014, the Company borrowed $8.0 million under a line of credit with a bank. In February 2015, the Company entered into a term loan agreement with the same bank and borrowed $4.0 million. In December 2015, the Company received $6.0 million upon the issuance of a convertible note with a related party and subsequently repaid all borrowings. In January 2016, the Company entered into a secured borrowing arrangement, pursuant to which the Company has the ability to borrow up to $10.0 million subject to sufficient amounts of accounts receivable to secure the loan. Under this arrangement, during the nine months ended September 30, 2016, the Company received $39.5 million in cash and subsequently repaid $40.0 million, including fees and interest, on or prior to September 30, 2016. As of September 30, 2016, the Company had approximately $5.9 million in cash and $21.0 million in working capital deficit. The accompanying Condensed Consolidated Financial Statements as of, and for, the three and nine months ended September 30, 2016 were prepared on the basis of a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the ordinary course of business. Accordingly, they do not give effect to adjustments that would be necessary should the Company be required to liquidate its assets. The Company has not established an ongoing source of revenue sufficient to cover its operating costs for at least the next 12 months in order to continue as a going concern. The ability of the Company to meet its total liabilities of $54.8 million as of September 30, 2016, and to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. The Company can give no assurances that any additional capital that it is able to obtain, if any, will be sufficient to meet its needs, or that any such financing will be obtainable on acceptable terms. If the Company is unable to obtain adequate capital, it could be forced to cease operations or substantially curtail its commercial activities. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. The accompanying Condensed Consolidated Financial Statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of these uncertainties.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2. Summary of Significant Accounting Policies Basis of Presentation and Principles of Consolidation The accompanying Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”). The Condensed Consolidated Financial Statements include the accounts of MusclePharm Corporation and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. Unaudited Interim Financial Information The accompanying unaudited interim Condensed Consolidated Financial Statements have been prepared in accordance with GAAP and with the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these statements do not include all of the information and notes required by GAAP for complete financial statements. The Company’s management believes the unaudited interim Condensed Consolidated Financial Statements include all adjustments of a normal recurring nature necessary for the fair presentation of the Company’s financial position as of September 30, 2016, results of operations for the three and nine months ended September 30, 2016 and 2015, and cash flows for the nine months ended September 30, 2016 and 2015. The results of operations for the three and nine months ended September 30, 2016 are not necessarily indicative of the results to be expected for the year ending December 31, 2016. These unaudited interim Condensed Consolidated Financial Statements should be read in conjunction with the consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015, filed with the SEC on March 17, 2016. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported and disclosed in the consolidated financial statements and accompanying notes. Such estimates include, but are not limited to, allowance for doubtful accounts, revenue discounts and allowances, the valuation of inventory and tax assets, the assessment of useful lives, recoverability and valuation of long-lived assets, likelihood and range of possible losses on contingencies, restructuring liabilities, valuations of equity securities and intangible assets, fair value of derivatives, warrants and options, among others. Actual results could differ from those estimates. Revenue Recognition Revenue is recognized when all of the following criteria are met: · Persuasive evidence of an arrangement exists. · Delivery has occurred. · The fee is fixed or determinable. · Collection is reasonably assured. The Company’s standard terms and conditions of sale allow for product returns or replacements in certain cases. Estimates of expected future product returns are recognized at the time of sale based on analyses of historical return trends by customer type. Upon recognition, the Company reduces revenue and cost of revenue for the estimated return. Return rates can fluctuate over time, but are sufficiently predictable with established customers to allow the Company to estimate expected future product returns, and an accrual is recorded for future expected returns when the related revenue is recognized. Product returns incurred from established customers were insignificant for the three and nine months ended September 30, 2016 and 2015, respectively. The Company offers sales incentives through various programs, consisting primarily of advertising related credits, volume incentive rebates and sales incentive reserves. The Company records advertising related credits with customers as a reduction to revenue as no identifiable benefit is received in exchange for credits claimed by the customer. Volume incentive rebates are provided to certain customers based on contractually agreed upon percentages once certain thresholds have been met. Sales incentive reserves are computed based on historical trending and budgeted discount percentages, which are typically based on historical discount rates with adjustments for any known changes, such as future promotions or one-time historical promotions that will not repeat for each customer. The Company records sales incentive reserves and volume rebate reserves as a reduction to revenue. During the three and nine months ended September 30, 2016, the Company recorded discounts, and to a lesser degree, sales returns, totaling $10.8 million and $27.9 million, respectively, which accounted for 26% and 21% of gross revenue in each period, respectively. During the three and nine months ended September 30, 2015, the Company recorded discounts, and to a lesser degree, sales returns, totaling $5.9 million and $19.9 million, respectively, which accounted for 15% and 14% of gross revenue in each period, respectively. Stock-Based Compensation The Company estimates the fair value of employee stock options on the date of grant using the Black-Scholes option-pricing model. The determination of the fair value of each stock award using this option-pricing model is affected by the Company’s assumptions regarding a number of complex and subjective variables. These variables include, but are not limited to, the expected stock price volatility over the term of the awards and the expected term of the awards based on an analysis of the actual and projected employee stock option exercise behaviors and the contractual term of the awards. The Company recognizes stock-based compensation expense over the requisite service period, which is generally consistent with the vesting of the awards, based on the estimated fair value of all stock-based payments issued to employees and directors that are expected to vest. Recent Accounting Pronouncements During August 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-15, Statement of Cash Flows - Classification of Certain Cash Receipts and Cash Payments In March 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation (Topic 718) In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) Leases In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements— Going Concern (Subtopic 205-40) In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers Revenue Recognition Revenue Recognition- Construction-Type and Production-Type Contracts Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date

Note 3 - Fair Value of Financia

Note 3 - Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Note 3. Fair Value of Financial Instruments Management believes the fair value of the obligation under secured borrowing arrangement and convertible note with a related party approximates carrying value because the debt carries market rates of interest. The Company’s remaining financial instruments consisted primarily of accounts receivable, accounts payable, accrued liabilities, and accrued restructuring charges, all of which are short-term in nature with fair values approximating carrying value.

Note 4 - Restructuring

Note 4 - Restructuring	9 Months Ended
	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Restructuring	Note 4. Restructuring As part of an effort to better focus and align the Company’s resources toward profitable growth, on August 24, 2015, the Board authorized the Company to undertake steps to commence a restructuring of the business and operations, which concluded during the current quarter. The Company closed certain facilities, reduced headcount, discontinued products, and renegotiated certain contracts resulting in restructuring and other charges of $21.2 million in 2015, of which $2.9 million was included in “Cost of revenue” and $18.3 million was included in operating expenses in the Consolidated Statements of Operations for the year ended December 31, 2015. For the three and nine months ended September 30, 2016, the Company recorded restructuring charges in “Cost of revenue” of $0.1 million and $2.3 million, respectively, related to the write-down of inventory identified to be discontinued in the restructuring plan. For the three and nine months ended September 30, 2015, such write-down for discontinued inventory recorded in “Cost of revenue” was $1.3 million, respectively. For the three months ended September 30, 2016, the Company recorded restructuring charges of $1.7 million. During the period, the Company closed its accounting and administration office in Denver, Colorado and its distribution center in Pittsburg, California. For the nine months ended September 30, 2016, the Company recorded a credit in “Restructuring and other charges” of $2.6 million comprised of: (i) an expense credit of $4.8 million related to the release of a restructuring accrual of $7.0 million, offset by the cash payment of $2.2 million related to the settlement agreement which terminated all future commitments between ETW Corporation (“ETW”) and the Company (see Note 14); (ii) $1.3 million related to write-off of long-lived assets related to the abandonment of certain lease facilities; and (iii) $0.9 million related to severance and other employee compensation costs. With the restructuring plan substantially complete, the Company does not anticipate incurring any additional restructuring charges for the remainder of 2016. For the nine months ended September 30, 2015, the Company recorded expense of $16.7 million in “Restructuring and other charges” comprised of: (i) $9.3 million related to severance and other employee compensation costs; (ii) $6.6 million related to cancellation of certain contracts and sponsorship agreements; and (iii) $0.8 million for costs associated with permanently vacating certain leased facilities. As of September 30, 2016, the restructuring charges to be paid in cash totaled $2.5 million. The following table illustrates the provision of the restructuring charges and the accrued restructuring charges balance as of September 30, 2016 and December 31, 2015 (in thousands): Employee Severance Costs Contract Termination Costs Purchase Commitment of Discontinued Inventories Not Yet Received Abandoned Lease Facilities Total Balance as of December 31, 2014 $ — $ — $ — $ — $ — Expensed 1,353 6,979 350 467 9,149 Cash payments (845 ) (949 ) — (56 ) (1,850 ) Reclassification from accounts payable to restructuring charges — 2,120 — — 2,120 Balance as of December 31, 2015 508 8,150 350 411 9,419 Expensed 636 — — 1,338 1,974 Benefit from settlement of Endorsement Agreement with ETW — (4,750 ) — — (4,750 ) Cash payments (1,109 ) (2,366 ) (175 ) (513 ) (4,163 ) Reclassification from capital lease liabilities to restructuring charges — — — 35 35 Balance as of September 30, 2016 $ 35 $ 1,034 $ 175 $ 1,271 $ 2,515 The total future payments under the restructuring plan as of September 30, 2016 are as follows (in thousands): Year Ending December 31, Outstanding Payments Remainder of 2016 2017 2018 2019 2020 2021 Total Contract termination costs $ 1,034 $ — $ — $ — $ — $ — $ 1,034 Purchase commitment of discontinued inventories not yet received 175 — — — — — 175 Employee severance costs 35 — — — — — 35 Abandoned leased facilities 206 370 378 296 21 — 1,271 Total future payments $ 1,450 $ 370 $ 378 $ 296 $ 21 $ — $ 2,515

Note 5 - Capstone Nutrition Agr

Note 5 - Capstone Nutrition Agreements	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Capstone Nutrition Agreements	Note 5. Capstone Nutrition Agreements The Company entered into a series of agreements with Capstone Nutrition (“Capstone”) effective March 2, 2015, including an amendment (the “Amendment”) to a Manufacturing Agreement dated November 27, 2013 (as amended, the “Manufacturing Agreement”). Pursuant to the Amendment, Capstone shall be the Company’s nonexclusive manufacturer of dietary supplements and food products sold or intended to be sold by the Company. The Amendment includes various agreements including amended pricing terms. The initial term per this Amendment was to end on January 1, 2022, and could have been extended for three successive 24-month terms, and includes renewal options. The Company agreed to pay to Capstone a non-refundable sum of $2.5 million to be used by Capstone solely in connection with the expansion of its facility necessary to fulfill anticipated Company requirements under the Manufacturing Agreement and Amendment. The Company paid Capstone this $2.5 million during 2015. The Company and Capstone entered into a Class B Common Stock Warrant Purchase Agreement (“Warrant Agreement”) whereby the Company could purchase approximately 19.9% of Capstone’s parent company, INI Parent, Inc. (“INI”), on a fully-diluted basis as of March 2, 2015. Pursuant to the Warrant Agreement, INI issued to the Company a warrant (the “Warrant”) to purchase shares of INI’s Class B common stock, par value $0.001 per share, at an exercise price of $0.01 per share (the “Warrant Shares”). The Warrant could have been exercised if the Company was in compliance with the terms and conditions of the Amendment. The Company utilized the Black-Scholes valuation model to determine the value of the Warrant and recorded an asset of $977,000, which was accounted for under the cost method and assessed for impairment. The Warrant was included in long-term investments on the Condensed Consolidated Balance Sheet as of December 31, 2015. However, during the three months ended June 30, 2016, the Company reassessed the value of the Warrant and considered it to be fully impaired as the Company no longer believes there is any remaining value to the Warrant. The Company also had recorded $1.5 million of prepaid expenses and other assets on the Condensed Consolidated Balance Sheet as of December 31, 2015, which were being amortized over the remaining life of the Manufacturing Agreement of 6.5 years. However, during the three months ended June 30, 2016, the Company reassessed the Manufacturing Agreement, which was the basis of the prepaid asset, and considered the entire remaining balance of $1.4 million impaired as the Company no longer believes there is any remaining value to the Manufacturing Agreement. These conclusions were based in large part on the fact that Capstone sold its primary powder manufacturing facility during the quarter ended June 30, 2016, which significantly reduced its manufacturing capacity, and the ongoing dispute which is discussed below. In total, the Company recognized $2.4 million of impairment expense during the nine months ended September 30, 2016 related to previously recorded Capstone-related assets. The Company and INI also entered into an option agreement (the “Option Agreement”). Subject to additional provisions and conditions set forth in the Option Agreement, at any time on or prior to June 30, 2016, the Company had the right to purchase for cash all of the remaining outstanding shares of INI’s common stock not already owned by the Company after giving effect to the exercise of the Warrant, based on an aggregate enterprise value, equal to $200.0 million. The fair value of the option was deemed de minimis as of the transaction date. The Company did not exercise the option to purchase the remaining outstanding shares of INI’s common stock and such option expired on June 30, 2016. The Company is engaged in a dispute with Capstone arising out of a Manufacturing Agreement between the parties. Capstone claims $65.0 million in damages, including approximately $22.0 million it claims the Company owes pursuant to the Manufacturing Agreement, of which $21.9 million was included in the Company’s accounts payable and accrued liabilities balances as of September 30, 2016. The Company claims that Capstone owes the Company at least $13.5 million for losses caused by, among other things, Capstone’s failure to timely manufacture and supply the Company’s products. On February 12, 2016, Capstone commenced a mediation with the American Arbitration Association. Subsequent to September 30, 2016, the parties entered into a settlement agreement. See Note 18.

Note 6 - Sale of BioZone

Note 6 - Sale of BioZone	9 Months Ended
	Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
Sale of BioZone	Note 6. Sale of BioZone In May 2016, the Company completed the sale of its wholly-owned subsidiary, BioZone, for gross proceeds of $9.8 million, including cash of $5.9 million, a $2.0 million credit for future inventory deliveries reflected as a prepaid asset in the Condensed Consolidated Balance Sheets and $1.5 million which is subject to an earn-out based on the financial performance of BioZone for the twelve months following the closing of the transaction. In addition, the Company agreed to pay down $350,000 of BioZone’s accounts payables, which was deducted from the purchase price. As part of the transaction, the Company also agreed to transfer to the buyer 200,000 shares of its common stock with a market value on the date of issuance of $640,000, for consideration of $50,000. The Company recorded a loss of $2.1 million related to the sale of BioZone. The loss on the sale of BioZone primarily related to the subsidiary’s pre-tax losses for 2016. Pre-tax loss for BioZone for the nine months ended September 30, 2016 was $1.5 million. Upon closing of the sale of BioZone, the Company entered into a manufacturing and supply agreement whereby the Company is required to purchase a minimum of $3.0 million of products from BioZone annually for an initial term of three years. The sale of BioZone did not qualify as discontinued operations as the disposal of BioZone did not represent a strategic shift that had (or will have) a major effect on the Company’s operations and financial results. The following table summarizes the components of the loss from the sale of BioZone (in thousands): Cash proceeds from sale $ 5,942 Consideration for common stock transferred 50 Prepaid inventory 2,000 Fair market value of the common stock transferred (640 ) Assets sold: Accounts receivable, net (923 ) Inventory, net (1,761 ) Fixed assets, net (2,003 ) Intangible assets, net (5,657 ) All other assets (41 ) Liabilities transferred 1,197 Transaction and other costs (279 ) Loss on sale of subsidiary $ (2,115 ) In connection with the sale of BioZone, the Company and BioZone entered into a transition services agreement to provide administrative support which concluded in August 2016, and a sub-lease to the buyer for certain premises. The Company also entered into a product development and supply agreement with Flavor Producers, Inc. (“FPI”), the parent company of the buyer, to develop certain products to be sold by the Company. If the product development effort is successful, the minimum purchase commitment under the product development and supply agreement with FPI is $3.0 million over the term of 12 months. Pursuant to the agreement, product pricing is fixed for one year, and was negotiated as an arms-length transaction. As of September 30, 2016, the product development effort had not yet commenced.

Note 7 - Balance Sheet Componen

Note 7 - Balance Sheet Components	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Balance Sheet Components	Note 7. Balance Sheet Components Inventory Inventory consisted of the following as of September 30, 2016 and December 31, 2015 (in thousands): September 30, December 31, Raw materials $ — $ 1,385 Work-in-process — 22 Finished goods 8,047 11,142 Inventory $ 8,047 $ 12,549 The Company records charges for obsolete and slow moving inventory based on the age of the product as determined by the expiration date. Products within one year of their expiration dates are considered for write-off purposes. Historically, the Company has had minimal returns with established customers. Other than write-off of inventory during restructuring activities, the Company incurred insignificant inventory write-offs during the three and nine months ended September 30, 2016 and 2015. Inventory write-downs, once established, are not reversed as they establish a new cost basis for the inventory. As disclosed further in Note 4, the Company executed a restructuring plan in August 2015 and wrote off inventory related to discontinued products. For the three and nine months ended September 30, 2016, discontinued inventory of $0.1 million and $2.3 million, respectively, was written off and included as a component of “Cost of revenue” in the accompanying Condensed Consolidated Statements of Operations. For the three and nine months ended September 30, 2015, discontinued inventory of $1.3 million, respectively, was written off and included as a component of “Cost of revenue” in the accompanying Condensed Consolidated Statements of Operations. In May 2016, the Company completed the sale of BioZone, which resulted in a reduction of inventory of $1.8 million. See additional information in Note 6. Additionally, $0.4 million of inventory related to the Arnold Schwarzenegger product line was considered impaired, and included as a component of the “Impairment of assets” in the accompanying Condensed Consolidated Statements of Operations for the nine months ended September 30, 2016. See additional information in Note 14. Property and Equipment Property and equipment consisted of the following as of September 30, 2016 and December 31, 2015 (in thousands): September 30, December 31, Furniture, fixtures and equipment $ 3,333 $ 3,621 Leasehold improvements 2,498 3,227 Manufacturing and lab equipment 3 1,659 Vehicles 625 1,146 Displays 486 483 Website 478 463 Construction in process 70 54 Property and equipment, gross 7,493 10,653 Less: accumulated depreciation and amortization (4,195 ) (3,960 ) Property and equipment, net $ 3,298 $ 6,693 Depreciation and amortization expense related to property and equipment was $0.3 million and $0.5 million for the three months ended September 30, 2016 and 2015, respectively, and $1.2 million and $1.3 million for the nine months ended September 30, 2016 and 2015, respectively, which is included in “Selling, general, and administrative” expense in the accompanying Condensed Consolidated Statements of Operations. In May 2016, the Company completed the sale of BioZone, which resulted in a reduction of various components of property and equipment of $2.0 million. See additional information in Note 6. As disclosed further in Note 4, the Company executed a restructuring plan in August 2015 and wrote off certain long-lived assets, primarily leasehold improvements, related to the abandonment of certain leased facilities. The write-off of long-lived assets was $0.3 million for the nine months ended September 30, 2016 and $0.4 million for the three and nine months ended September 30, 2015, respectively, and was included as a component of “Restructuring and other charges” in the accompanying Condensed Consolidated Statements of Operations. Intangible Assets Intangible assets included the assets acquired pursuant to the BioZone asset acquisition and MusclePharm’s apparel rights reacquired from Worldwide Apparel as of December 31, 2015. BioZone was sold during the nine months ended September 30, 2016. Intangible assets consisted of the following (in thousands): As of September 30, 2016 Gross Value Accumulated Net Remaining Weighted- Amortized Intangible Assets Brand $ 2,244 $ (526 ) $ 1,718 5.4 Total intangible assets $ 2,244 $ (526 ) $ 1,718 As of December 31, 2015 Gross Value Accumulated Net Weighted- Amortized Intangible Assets Customer relationships $ 3,130 $ (417 ) $ 2,713 15.0 Non-compete agreements 69 (69 ) — — Patents 2,158 (540 ) 1,618 8.0 Trademarks 933 (133 ) 800 6.7 Brand 4,020 (522 ) 3,498 10.5 Domain name 54 (31 ) 23 5.0 Total intangible assets $ 10,364 $ (1,712 ) $ 8,652 Intangible assets amortization expense was $80,000 and $278,000 for the three months ended September 30, 2016 and 2015, respectively, and $496,000 and $776,000 for the nine months ended September 30, 2016 and 2015, respectively, which is included in the “Selling, general, and administrative” expense in the accompanying Condensed Consolidated Statements of Operations. Additionally, $1.2 million of trademarks with a net carrying value of $0.8 million related to the Arnold Schwarzenegger product line were considered impaired, and included as a component of the “Impairment of assets” in the accompanying Condensed Consolidated Statements of Operations for the nine months ended September 30, 2016. See additional information in Note 14. As of September 30, 2016, the estimated future amortization expense of intangible assets is as follows (in thousands): Year Ending December 31, The remainder of 2016 $ 80 2017 321 2018 321 2019 321 2020 321 2021 321 Thereafter 33 Total amortization expense $ 1,718

Note 8 - Other Expense, net

Note 8 - Other Expense, net	9 Months Ended
	Sep. 30, 2016
Other Income and Expenses [Abstract]
Other Expense, net	Note 8. Other Expense, net During the three and nine months ended September 30, 2016 and 2015, “Other expense, net” consisted of the following (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Other expense, net: Interest expense $ (166 ) $ (99 ) $ (536 ) $ (357 ) Interest expense, factored accounts receivable (9 ) — (636 ) — Foreign currency transaction gain (loss) 19 (456 ) 213 (717 ) Other 34 (4 ) (467 ) (16 ) Total other expense, net $ (122 ) $ (559 ) $ (1,426 ) $ (1,090 )

Note 9 - Debt

Note 9 - Debt	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Debt	Note 9. Debt As of September 30, 2016 and December 31, 2015, the Company’s debt consisted of the following (in thousands): September 30, December 31, Revolving line of credit $ — $ 3,000 Term loan — 2,949 Convertible note – with a related party, net of discount 5,988 5,952 Obligations under secured borrowing arrangement — — Other 11 21 Total debt 5,999 11,922 Less: current portion (5,999 ) (5,970 ) Long term debt $ — $ 5,952 In September 2014, the Company entered into a line of credit facility with ANB Bank for up to $8.0 million of borrowings. The line of credit originally matured in September 2017, and accrued interest at the prime rate plus 2%. The line of credit was secured by inventory, accounts receivable, intangible assets and equipment. As of December 31, 2015, the outstanding borrowings under the line of credit were $3.0 million. The Company was not in compliance with certain financial covenants under the line of credit as of December 31, 2015, which limited further borrowings. The Company repaid its outstanding principal and accrued interest under the line of credit in full in January 2016 in conjunction with the Company’s secured borrowing arrangement as described below. This line is no longer available to the Company. In February 2015, the Company entered into a $4.0 million term loan agreement with ANB Bank. The term loan carried a fixed interest rate of 5.25% per annum, was repayable in 36 equal monthly installments of principal and interest, and originally matured in February 2018. The term loan contained various events of default, including cross default provisions related to the line of credit, which could have required repayments of the term loan. The Company was not in compliance with certain financial covenants under the term loan as of December 31, 2015, and received various waivers from the lender during the year ended December 31, 2015. As of December 31, 2015, the outstanding borrowings under the term loan were $2.9 million. The Company repaid its outstanding principal and accrued interest under the term loan in full in January 2016 to retire the term loan in conjunction with the Company’s secured borrowing arrangement as described below. In October 2015, the Company entered into loan modification agreements with ANB Bank under the line of credit and term loan to: (i) change the maturity date of the loans to January 15, 2016, (ii) prohibit the loans to be declared in default prior to December 10, 2015, except for defaults resulting from failure to make timely payments, and (iii) delete certain financial covenants from the line of credit. In consideration for these modifications, Ryan Drexler, Interim Chief Executive Officer, Interim President and Chairman of the Board, and a family member provided their individual guaranty for the remaining balance of the term loan and line of credit of $6.2 million. In consideration for executing his guaranty, the Company issued to Mr. Drexler 28,571 shares of the Company’s common stock with a grant date fair value of $80,000 (based upon the closing price of the Company’s common stock on the date of issuance). In December 2015, the Company entered into a convertible secured promissory note agreement with Mr. Drexler, pursuant to which he loaned the Company $6.0 million. Proceeds from the note were used to fund working capital requirements. The convertible note is secured by all assets and properties of the Company and its subsidiaries whether tangible or intangible. The convertible note carries an interest at a rate of 8% per annum, or 10% in the event of default. Both the principal and the interest under the convertible note are due in January 2017, unless converted earlier. The holder can convert the outstanding principal and accrued interest into shares of common stock (2,608,695 shares) for $2.30 per share at any time. The Company may prepay the convertible note at the aggregate principal amount therein plus accrued interest by giving the holder between 15 and 60 day-notice, depending upon the specific circumstances, provided that the holder may convert the note during the notice period. The Company recorded the convertible note of $6.0 million as a liability in the balance sheet and also recorded a beneficial conversion feature of $52,000 as a debt discount upon issuance of the convertible note, which is being amortized over the term of the convertible debt using the effective interest method. The beneficial conversion feature was calculated based on the difference between the fair value of common stock and the effective conversion price of the convertible note. As of September 30, 2016 and December 31, 2015, the convertible note had an outstanding principal balance of $6.0 million. In January 2016, the Company entered into a Purchase and Sale Agreement (the “Agreement”) with Prestige Capital Corporation (“Prestige”) pursuant to which the Company agreed to sell and assign and Prestige agreed to buy and accept, certain accounts receivable owed to the Company (“Accounts”). Under the terms of the Agreement, upon the receipt and acceptance of each assignment of Accounts, Prestige will pay the Company 80% of the net face amount of the assigned Accounts, up to a maximum total borrowings of $10.0 million subject to sufficient amounts of accounts receivable to secure the loan. The remaining 20% will be paid to the Company upon collection of the assigned Accounts, less any chargeback, disputes, or other amounts due to Prestige. Prestige’s purchase of the assigned Accounts from the Company will be at a discount fee which varies based on the number of days outstanding from the assignment of Accounts to collection of the assigned Accounts. In addition, the Company granted Prestige a continuing security interest in and lien upon all accounts receivable, inventory, fixed assets, general intangibles and other assets. The Agreement’s initial term of six months has been extended by the Company to March 31, 2017. Prestige may cancel the Agreement with 30-day notice. During the three months ended September 30, 2016, the Company had no new transactions with Prestige. During the nine months ended September 30, 2016, the Company sold to Prestige accounts with an aggregate face amount of approximately $49.3 million, for which Prestige paid to the Company approximately $39.5 million in cash. During the three and nine months ended September 30, 2016, $8.7 million and $40.0 million was subsequently repaid to Prestige, including fees and interest. The proceeds from the initial assignment to Prestige under this secured borrowing arrangement were primarily utilized to pay off the balance of the existing line of credit and term loan with ANB Bank. Other Other debt primarily consists of debt in default, which was immaterial, as of September 30, 2016 and December 31, 2015 and is included as a component of short-term debt. Debt in default is related to convertible debt issued during the year ended December 31, 2012 and prior where the convertible debt was never converted to common stock, nor was the principal repaid. The Company is in the process of contacting the remaining debt holder and negotiating settlement of the debt.

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 10. Commitments and Contingencies Operating Leases The Company leases office and warehouse facilities under operating leases, which expire at various dates through 2020. The amounts reflected in the table below are for the aggregate future minimum lease payments under non-cancelable facility operating leases for properties that have not been abandoned as part of the restructuring plan. See Note 4 for additional details regarding the restructured leases. Under lease agreements that contain escalating rent provisions, lease expense is recorded on a straight-line basis over the lease term. Rent expense was $0.2 million and $0.4 million for the three months ended September 30, 2016 and 2015, respectively, and $0.8 million and $1.2 million for the nine months ended September 30, 2016 and 2015, respectively. As of September 30, 2016, future minimum lease payments are as follows (in thousands): Year Ending December 31, The remainder of 2016 $ 100 2017 156 2018 161 2019 135 2020 139 2021 — Thereafter — Total minimum lease payments $ 691 Capital Leases In December 2014, the Company entered into a capital lease agreement providing for approximately $1.8 million in credit to lease up to 50 vehicles as part of a fleet lease program. As of September 30, 2016, the Company was leasing 10 vehicles under the capital lease which were included in Property and equipment, net in the Condensed Consolidated Balance Sheets. The original cost of leased assets was $330,000 and the associated accumulated depreciation was $104,000. As of December 31, 2015, the Company was leasing 21 vehicles under the capital lease which were included in Property and equipment, net in the Condensed Consolidated Balance Sheets. The original cost of leased assets was $670,000 and the associated accumulated depreciation was $90,000. The Company also leases manufacturing and warehouse equipment under capital leases, which expire at various dates through February 2020. All but one of such leases were reclassified to the restructuring liability as of September 30, 2016, and related assets were written off to restructuring expense. As of September 30, 2016 and December 31, 2015, short-term capital lease liabilities of $100,000 and $186,000, respectively, were included as a component of current liabilities, and the long-term capital lease liabilities of $103,000 and $330,000, respectively, were included as a component of long-term liabilities in the Condensed Consolidated Balance Sheets. As of September 30, 2016, the Company’s future minimum lease payments under capital lease agreements are as follows (in thousands): Year Ending December 31, The remainder of 2016 $ 31 2017 94 2018 62 2019 28 2020 1 Total minimum lease payments 216 Less amounts representing interest (13 ) Present value of minimum lease payments $ 203 As described in Note 6, the Company entered into a product development and supply agreement with FPI, the parent company of the buyer of BioZone, to develop certain products to be sold by the Company. If the product development effort is successful, the minimum purchase commitment under the product development and supply agreement with FPI is $3.0 million over the term of 12 months. As of September 30, 2016, the product development effort had not yet commenced. Contingencies In the normal course of business or otherwise, the Company may become involved in legal proceedings. The Company will accrue a liability for such matters when it is probable that a liability has been incurred and the amount can be reasonably estimated. When only a range of possible loss can be established, the most probable amount in the range is accrued. If no amount within this range is a better estimate than any other amount within the range, the minimum amount in the range is accrued. The accrual for a litigation loss contingency might include, for example, estimates of potential damages, outside legal fees and other directly related costs expected to be incurred. As of September 30, 2016 and December 31, 2015, the Company was involved in the following material legal proceedings described below. Third-Party Manufacturer Dispute As of September 30, 2016, the Company was engaged in a dispute with Capstone concerning amounts allegedly owed under the Manufacturing Agreement. See Note 5 and Note 18 for further details. Supplier Complaint In January 2016, ThermoLife International LLC (“ThermoLife”), a supplier of nitrates to MusclePharm, filed a complaint against the Company in Arizona state court. In its complaint, ThermoLife alleges that the Company failed to meet minimum purchase requirements contained in the parties’ supply agreement. In March 2016, the Company filed an answer to ThermoLife’s complaint, denying the allegations contained in the complaint, and filed a counterclaim alleging that ThermoLife breached its express warranty to MusclePharm because ThermoLife’s products were defective and could not be incorporated into the Company’s products. Therefore, the Company believes that ThermoLife’s complaint is without merit. Former Executive Lawsuit In December 2015, the Company accepted notice by Mr. Richard Estalella (“Estalella”) to terminate his employment as the Company’s President. Although Estalella sought to terminate his employment with the Company for “Good Reason,” as defined in Estalella’s employment agreement with the Company (the “Employment Agreement”), the Company advised Estalella that it deemed his resignation to be without Good Reason. In February 2016, Estalella filed a complaint in Colorado state court against the Company and Ryan Drexler, Interim Chief Executive Officer, Interim President and Chairman of the Board, alleging, among other things, that the Company breached the Employment Agreement, and seeking certain equitable relief and unspecified damages. The Company believes Estalella’s claims are without merit. At the Company’s 2016 Annual Meeting of Stockholders in June 2016, Estalella was not reelected to the Board and is no longer a member of the Board. As of the date of this report, the Company has evaluated the potential outcome of this lawsuit and recorded the liability consistent with its policy. Shareholder Derivative Complaint In October 2015, Brian D. Gartner, derivatively and on behalf of MusclePharm Corporation, filed a verified shareholder derivative complaint in the 8th District Court, State of Nevada, Clark County (No. A-15-726810-B) alleging, among other things, breaches of fiduciary duty as members of the Board and/or executive officers of the Company against Brad Pyatt, Lawrence S. Meer, Donald W. Prosser, Richard Estalella, Jeremy R. Deluca, Michael J. Doron, Cory Gregory, L. Gary Davis, James J. Greenwell, John H. Bluher and Daniel J. McClory. Mr. Gartner alleges a series of accounting and disclosure failures resulted in the filing of materially false and misleading filings with the SEC from 2010 through July 2014, resulting in settlement with the SEC requiring payment of $700,000 of civil penalties. Mr. Gartner seeks various remedies, including interpretation of bylaws provisions, permanent injunctive relief, damages against the defendants for breaches of their fiduciary duty, corporate governance changes to ensure the Company maintains proper internal controls and SEC reporting procedures, as well as costs and reasonable attorneys’ fees, accountants’ and experts’ fees, costs and expenses. The individual defendants sought removal of the action to federal court, which was granted. The plaintiff moved to remand the case back to state court, and the parties await decision on that motion. Insurance Carrier Lawsuit The Company is engaged in litigation with insurance carrier Liberty Insurance Underwriters, Inc. arising out of Liberty’s denial of coverage. In 2014, the Company sought coverage under an insurance policy with Liberty for claims against directors and officers of the Company arising out of an investigation by the Securities and Exchange Commission. Liberty denied coverage, and, on February 12, 2015, the Company filed a complaint in the District Court, City and County of Denver, Colorado against Liberty claiming wrongful and unreasonable denial of coverage for the cost and expenses incurred in connection with the SEC investigation and related matters. Liberty removed the complaint to the United States District Court for the District of Colorado, which in August 2016 granted Liberty’s motion for summary judgment, denying coverage and dismissing the Company’s claims with prejudice, and denied the Company’s motion for summary judgment. The Company has filed a motion for reconsideration that has not yet been decided. Arnold Schwarzenegger The Company is engaged in a dispute with Arnold Schwarzenegger, Marine MP, LLC, & Fitness Publications, Inc. (“AS Parties”) concerning amounts allegedly owed under the parties’ Endorsement Licensing and Co-Branding Agreement. In May 2016, the contract was terminated, and the AS Parties commenced arbitration, alleging that the Company breached the parties’ agreement and misappropriated Schwarzenegger’s likeness. They seek more than $13.0 million for royalties, purported misuse of Schwarzenegger’s likeness, and attorney fees. The Company filed its response and counterclaimed for breach of contract and breach of the implied covenant of good faith and fair dealing. The parties are engaged in discovery. Manchester City Football Group The Company is engaged in a dispute with City Football Group Limited (“CFG”), the owner of Manchester City Football Group, concerning amounts allegedly owed by the Company under a Sponsorship Agreement with CFG. In August 2016, CFG commenced arbitration in the United Kingdom against the Company, seeking approximately $8.3 million for the Company’s purported breach of the Agreement. The Company answered on October 7, 2016. An arbitrator has not yet been appointed and discovery has not yet begun. Sponsorship and Endorsement Contract Liabilities The Company has various non-cancelable endorsement and sponsorship agreements with terms expiring through 2019. The total value of future contractual payments as of September 30, 2016 are as follows (in thousands): Year Ending December 31, Remainder of 2016 2017 2018 2019 2020 Thereafter Total Outstanding Payments Endorsement $ 44 $ 80 $ — $ — $ — $ — $ 124 Sponsorship 1,151 2,294 2,404 985 — — 6,834 Total future payments $ 1,195 $ 2,374 $ 2,404 $ 985 $ — $ — $ 6,958

Note 11 - Stockholders' Equity

Note 11 - Stockholders' Equity	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Stockholders' Equity	Note 11. Stockholders’ Equity Common Stock For the nine months ended September 30, 2016, the Company had the following transactions related to its common stock including restricted stock awards (in thousands, except share and per share data): Transaction Type Quantity (Shares) Valuation ($) Range of Value per Share Shares issued to employees, executives and directors 372,154 $ 914 $ 1.89-2.95 Shares issued related to sale of subsidiary 200,000 640 $ 3.20 Cancellation and forfeiture of executive restricted stock (433,000 ) (456 ) $ 4.29-13.00 Total 139,154 $ 1,098 $ 1.89-13.00 For the nine months ended September 30, 2015, the Company issued common stock including restricted stock awards, as follows (in thousands, except share and per share data): Transaction Type Quantity (Shares) Valuation ($) Range of Value per Share Stock issued to employees, executives and directors, net of cancellations 186,354 $ 10,029 $ 3.48-8.60 Stock issued in conjunction with product line expansion 150,000 1,198 $ 7.99 Stock issued in conjunction with MusclePharm apparel rights acquisition 170,000 1,394 $ 8.20 Stock issued in conjunction with financing agreement 50,000 325 $ 6.49 Stock issued in conjunction with consulting/endorsement agreement 55,189 320 $ 5.30-5.85 Total 611,543 $ 13,266 $ 3.48-8.60 The fair value of all stock issuances above is based upon the quoted closing trading price on the date of issuance. Common stock outstanding as of September 30, 2016 and December 31, 2015 includes shares legally outstanding even if subject to future vesting. Treasury Stock For the three and nine months ended September 30, 2016 and 2015, the Company did not repurchase any shares of its common stock and held 875,621 shares in treasury as of September 30, 2016 and December 31, 2015. As of December 31, 2015, 860,900 of the Company’s shares held in treasury were subject to a pledge with a lender in connection with a term loan which was cancelled when the term loan was paid off in January 2016.

Note 12 - Stock-Based Compensat

Note 12 - Stock-Based Compensation	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Note 12. Stock-Based Compensation Restricted Stock The Company’s stock-based compensation for the three and nine months ended September 30, 2016 consist primarily of restricted stock awards. The activity of restricted stock awards granted to employees, executives and Board members was as follows: Unvested Restricted Stock Awards Number of Shares Weighted-Average Grant Date Fair Value Unvested balance – December 31, 2015 1,025,999 $ 12.34 Granted 372,154 2.46 Vested (675,140 ) 10.84 Cancelled (260,000 ) 13.00 Forfeited (100,000 ) 8.65 Unvested balance – September 30, 2016 363,013 5.40 The total fair value of restricted stock awards granted to employees and Board members was $0.5 million and $0.2 million for the three months ended September 30, 2016 and 2015, respectively, and $0.9 million and $1.1 million for the nine months ended September 30, 2016 and 2015, respectively. As of September 30, 2016, the total unrecognized expense for unvested restricted stock awards, net of expected forfeitures, was $1.0 million, which is expected to be amortized over a weighted-average period of 0.9 years. Accelerated Vesting of Restricted Stock Awards Related to Termination of Employment Agreement with Brad Pyatt, Former Chief Executive Officer In March 2016, Brad Pyatt, the Company’s former Chief Executive Officer, terminated his employment with the Company. Pursuant to the terms of the separation agreement with the Company, in exchange for a release of claims, the Company agreed to pay severance in the amount of $1.1 million, payable over a 12-month period, a lump sum of $250,000 payable in March 2017 and reimbursement of COBRA premiums. In addition, the remaining unvested restricted stock awards held by Brad Pyatt of 500,000 shares vested in full upon his termination in accordance with the original grant terms. In connection with the accelerated vesting of these restricted stock awards, the Company recognized stock compensation expense of $3.9 million, which is included in “Salaries and benefits” in the accompanying Condensed Consolidated Statements of Operations for the nine months ended September 30, 2016. Restricted Stock Awards Issued to Ryan Drexler, Interim Chief Executive Officer, Interim President and Chairman of the Board, Related to Loan Modification In October 2015, the Company entered into loan modification agreements with the banking institution under its line of credit and term loan to: (i) change the maturity date of the loans to January 15, 2016, (ii) prohibit the loans to be declared in default prior to December 10, 2015, except for defaults resulting from failure to make timely payments, and (iii) delete certain financial covenants from the line of credit. In consideration for these modifications, Ryan Drexler, Interim Chief Executive Officer, Interim President and Chairman of the Board, and a family member, provided their individual guaranty for the remaining balance of the loans ($6.2 million). In consideration for executing his guaranty, the Company issued to Mr. Drexler 28,571 shares of common stock with a grant date fair value of $80,000 (based upon the closing price of the Company’s common stock on the date of issuance). Restricted Stock Awards Issued Related to Attempted Financing Agreement In May 2015, the Company negotiated the termination of an attempted financing agreement with a lending institution and issued 50,000 shares of its common stock. The fair value of the common stock was $325,000 based upon the closing price of the Company’s common stock on the date of issuance, and was recorded as “Selling, general and administrative” expense. Restricted Stock Awards Issued Related to Consulting/Endorsement Agreement In May 2015, the Company entered into consulting and endorsement agreements with William Phillips. In connection with the endorsement agreements, the Company agreed to issue a total of 50,000 shares of its restricted common stock. The restricted common stock issued had a grant date fair value of $292,000, which was included as a component of prepaid stock compensation and “Additional paid-in capital” in the Consolidated Balance Sheet upon issuance. The prepaid stock compensation was originally amortized over the performance period of three years. In connection with the restructuring disclosed in Note 4, the Company terminated the consulting and endorsement agreements with William Phillips and wrote off the unamortized prepaid stock compensation balance of $268,000 in August 2015. In connection with the consulting agreement, the Company also agreed to issue restricted shares worth $25,000 (based upon the weighted average stock price during the 15-day-period prior to issuance) within 10 days after each subsequent three-month period term. In July 2015, the Company issued 5,189 shares of its common stock to William Phillips. The fair value of the common stock was $28,000 based upon the closing price of the Company’s common stock on the date of issuance, and was recorded as “Advertising and promotion” expense. No additional common stock will be issued to William Phillips under this agreement. Restricted Stock Awards Related to Energy Drink Agreement In January 2015, the Company entered into an energy drink agreement with Langer Juice and Creative Flavor Concepts to expand into a new product line. In connection with the agreement, the Company issued a total of 150,000 shares of its restricted common stock with trade restrictions for a period of three years. The restricted stock awards issued had a grant date fair value of approximately $1.2 million, which was initially included as a component of “Prepaid stock compensation” and “Additional paid-in capital” in the Consolidated Balance Sheet upon issuance. The prepaid stock compensation was originally amortized over the performance period of ten years. In connection with the restructuring plan disclosed further in Note 4, the Company discontinued this product and wrote off the unamortized prepaid stock compensation balance of $1.1 million in August 2015. Restricted Stock Awards to Non-Employees In July 2014, in connection with an endorsement agreement, the Company issued 446,853 shares of its restricted common stock to ETW with an aggregate market value of $5.0 million, as further described in Note 14. In September 2014, the Company entered into a consulting agreement with a third-party service provider and issued 30,000 shares of its restricted common stock with an aggregate market value of $402,000. These restricted stock awards granted to non-employees were initially included as a component of “Prepaid stock compensation” and “Additional paid-in capital” in the Consolidated Balance Sheet upon issuance. The prepaid stock compensation was originally amortized over the performance period. In connection with the restructuring plan disclosed further in Note 4, the Company wrote off the unamortized prepaid stock compensation balance related to these restricted stock awards to non-employees of $3.8 million in August 2015. Stock Options In February 2016, the Company issued options under the 2015 Equity Incentive Plan to purchase 137,362 shares of its common stock to Mr. Drexler, the Company’s Interim Chief Executive Officer, Interim President and Chairman of the Board, and 54,945 to Michael Doron, the Lead Director of the Board. These stock options have an exercise price of $1.89 per share, a contractual term of 10 years and a grant date fair value of $331,000, which is amortized on a straight-line basis over the vesting period of two years. The Company determined the fair value of the stock options using the Black-Scholes model. For the three and nine months ended September 30, 2016, the Company recorded stock compensation expense of $42,000 and $97,000, respectively. There were no options granted nor outstanding during the nine months ended September 30, 2015. Other Stock-Based Compensation- Agreements with Worldwide Apparel, LLC – MusclePharm Apparel Rights In February 2015, the Company entered into an agreement with Worldwide Apparel, LLC (“Worldwide”) to terminate Worldwide’s right to use MusclePharm’s brand images in apparel effective March 28, 2015. The brand rights were originally licensed in May 2011, and amended in March 2014 prior to the termination. The consideration related to the acquisition of the MusclePharm apparel from Worldwide consisted of a cash consideration of $850,000 and 170,000 shares of MusclePharm common stock with an aggregate fair value of $1.4 million. The total cost of the MusclePharm apparel acquisition of $2.2 million was included in the caption brand within “Intangible assets, net” in the Condensed Consolidated Balance Sheets, and was subject to amortization over a period of seven years.

Note 13 - Net Loss per Share

Note 13 - Net Loss per Share	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Net Loss per Share	Note 13. Net Loss per Share Basic net loss per share is computed by dividing net loss for the period by the weighted-average number of shares of common stock outstanding during each period. There was no dilutive effect for the outstanding potentially dilutive securities for the three and nine months ended September 30, 2016 and 2015, respectively, as the Company reported a net loss for all periods. The following table sets forth the computation of the Company’s basic and diluted net loss per share for the periods presented (in thousands, except share and per share data): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Net loss $ (1,447 ) $ (27,648 ) $ (12,248 ) $ (42,152 ) Weighted-average common shares used in computing net loss per share, basic and diluted 13,978,833 13,723,213 13,886,496 13,504,455 Net loss per share, basic and diluted $ (0.10 ) $ (2.01 ) $ (0.88 ) $ (3.12 ) Diluted net income per share is computed by dividing net income for the period by the weighted-average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. The Company uses the treasury stock method to determine whether there is a dilutive effect of outstanding potentially dilutive securities, and the if-converted method to assess the dilutive effect of the convertible note. There was no dilutive effect for the outstanding awards for the three and nine months ended September 30, 2016 and 2015, respectively, as the Company reported a net loss for all periods. However, if the Company had net income for the three and nine months ended September 30, 2016, the potentially dilutive securities included in the earnings per share computation would have been 2,608,695 for both periods. If the Company had net income for the three and nine months ended September 30, 2015, the no dilutive securities would have been included in the diluted earnings per share computation for either period. Total outstanding potentially dilutive securities were comprised of the following: As of September 30, 2016 2015 Stock options 192,307 — Warrants 100,000 100,000 Unvested restricted stock 363,014 1,880,374 Convertible note 2,608,695 — Total common stock equivalents 3,264,016 1,980,374

Note 14 - Endorsement Agreement

Note 14 - Endorsement Agreements	9 Months Ended
	Sep. 30, 2016
Text Block [Abstract]
Endorsement Agreements	Note 14. Endorsement Agreements Arnold Schwarzenegger In July 2013, the Company entered into an Endorsement Licensing and Co-Branding Agreement by and among the Company, Arnold Schwarzenegger, Marine MP, LLC, and Fitness Publications, Inc. Under the terms of the agreement, Mr. Schwarzenegger was co-developing a special Arnold Schwarzenegger product line being co-marketed under Mr. Schwarzenegger’s name and likeness. In connection with this agreement, the Company also issued to Marine MP, LLC fully vested restricted shares of common stock with an aggregate market value of $8.5 million. The issuance was being amortized over the original three-year term of the agreement to “Advertising and promotion” expense. In May 2016, the Company received written notice to terminate the Endorsement Licensing and Co-Branding Agreement effective immediately. As a result, $2.1 million of intangible assets, prepaid assets and inventory related to the Arnold Schwarzenegger product line was written off as an impairment expense. The agreement to terminate the product line stipulates that no further use of his likeness or sales of the inventory were allowed and therefore, the Company disposed all the remaining product in inventory and other related assets. The Company is engaged in a dispute with Mr. Schwarzenegger concerning the termination of the Endorsement Licensing and Co-Branding Agreement. See Note 10 for further details. ETW In July 2014, the Company entered into an Endorsement Agreement with ETW. Under the terms of the agreement, Tiger Woods agreed to endorse certain of the Company’s products and use a golf bag during all professional golf play that prominently displayed the MusclePharm name and logo. In conjunction with this agreement, the Company issued 446,853 shares of the Company’s restricted common stock to ETW, with an aggregate market value of $5.0 million. The shares were amortized over the original four-year term of the agreement. The current and non-current portions of the unamortized stock compensation were initially included as a component of “Prepaid stock compensation” in the Condensed Consolidated Balance Sheets. The amount of unamortized stock compensation expense of $3.5 million related to this agreement was written off in connection with the restructuring plan disclosed further in Note 4. In May 2016, the Company entered into a settlement agreement with ETW, which eliminates all costs and terminates all future commitments under the Endorsement Agreement. Pursuant to the settlement agreement, the Company paid ETW $2.2 million to terminate the parties’ obligations under Endorsement Agreement and to resolve all disputes between the parties. As a result, the Company adjusted its restructuring accrual balance from $7.0 million to $2.2 million according to the settlement agreement and recorded an expense credit of $4.8 million during the nine months ended September 30, 2016. Johnny Manziel In July 2014, the Company entered into an Endorsement Agreement for the services of Johnny Manziel. As part of this agreement, the Company issued a warrant to purchase 100,000 shares of its common stock at an exercise price of $11.90 per share. The warrants vest monthly over a period of 24 months beginning August 15, 2014, and have a five-year contractual term. The Company recognized stock-based compensation expense of $0 and $17,000 for the three months ended September 30, 2016 and 2015, respectively, and $6,000 and $50,000 for the nine months ended September 30, 2016 and 2015, respectively, related to these warrants, which is included as a component of “Advertising and promotion” expense in the accompanying Condensed Consolidated Statements of Operations. The Company used the Black-Scholes model to determine the estimated fair value of the warrants, with the following assumptions: contractual life of five years, risk free interest rate of 1.7%, dividend yield of 0%, and expected volatility of 55%. In connection with the restructuring disclosed in Note 4, the Company notified Johnny Manziel of its intention to terminate the endorsement agreement; however, Johnny Manziel has disputed the termination notice. As of September 30, 2016, all shares were vested under the warrant.

Note 15 - Income Taxes

Note 15 - Income Taxes	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 15. Income Taxes The Company did not record an additional tax provision for the three months ended September 30, 2016. The Company recorded an income tax provision $71,000 for the three months ended September 30, 2015, and $138,000 and $104,000 for the nine months ended September 30, 2016 and 2015, related to foreign income taxes and federal and state minimum taxes. Income taxes are provided for the tax effects of transactions reported in the Condensed Consolidated Financial Statements and consist of taxes currently due. Deferred taxes relate to differences between the basis of assets and liabilities for financial and income tax reporting which will be either taxable or deductible when the assets or liabilities are recovered or settled. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has established a full valuation allowance as it is more likely than not that the tax benefits will not be realized as of September 30, 2016.

Note 16 - Segments, Geographica

Note 16 - Segments, Geographical Information	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Geographical Information	Note 16. Segments, Geographical Information The Company’s chief operating decision maker reviews financial information presented on a consolidated basis for purposes of allocating resources and evaluating financial performance. As such, the Company currently has a single reporting segment and operating unit structure. In addition, most of the Company’s revenue and substantially all long-lived assets are attributable to operations in the U.S. for all the periods presented. Revenue, net by geography is based on the company addresses of the customers. The following table sets forth revenue, net by geographic area (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Revenue, net: United States $ 18,744 $ 23,676 $ 71,955 $ 91,534 International 11,950 10,306 34,518 34,246 Total revenue, net $ 30,694 $ 33,982 $ 106,473 $ 125,780

Note 17 - Related Party Transac

Note 17 - Related Party Transactions	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Note 17 - Related Party Transactions	Note 17. Related Party Transactions Interim Chief Executive Officer, President and Chairman Convertible Secured Promissory Note Agreement In December 2015, the Company entered into a convertible secured promissory note agreement with Mr. Drexler, pursuant to which he loaned the Company $6.0 million. Proceeds from the note were used to fund working capital requirements. The convertible note is secured by all assets and properties of the Company and its subsidiaries whether tangible or intangible. In connection with the Company entering into the convertible promissory note with Mr. Drexler, the Company granted Mr. Drexler the right to designate two directors to the Board. The Company agreed to take all actions necessary to permit such designation. See additional information in Note 9. Sports Tickets The Company maintains a luxury box at the Sports Authority Field in Denver, Colorado. Employees are able to attend Denver Bronco football games and utilize the luxury box. During 2015, the Company’s former CEO donated tickets to a game to a youth football team in which his family member is a participant. Additionally, other family members also attended the game. The total cost for the event was approximately $15,000. Key Executive Life Insurance During the year ended December 31, 2015, the Company purchased split dollar life insurance policies on certain key executives. In September 2015, the Company increased the coverage on one of the key executives. These policies provide a split of 50% of the death benefit proceeds to the Company and 50% to the officer’s designated beneficiaries. Lease Agreement with Significant Shareholder In October 2013, the Company entered into an Office Lease Agreement with Frost Real Estate Holdings, LLC, a Florida limited liability company owned by Dr. Phillip Frost, a significant shareholder. Pursuant to the lease, the Company rented 1,437 square feet of office space for an initial term of three years, with an option to renew the lease for an additional three-year term. This facility was closed in September 2015 and included in the Company’s restructuring plan. The remaining lease obligation through April 2017 for $77,000 was included in the restructuring expense for the year ended December 31, 2015. Lease Agreement with Former Employee The Company leased office and warehouse facility in Hamilton, Ontario, Canada from 2017275 Ontario Inc., which is a company owned by Renzo Passaretti, former VP and General Manager of MusclePharm Canada Enterprises Corp, the Company’s wholly-owned Canadian subsidiary. Mr. Passaretti separated from the Company on September 2, 2015. For the three and nine months ended September 30, 2015, the Company paid rent of $25,000 and $75,000, respectively. The lease was terminated in November 2015. Business Relationship with Former Employee Ryan DeLuca, the former Chief Executive Officer of Bodybuilding.com, is the brother of Jeremy DeLuca, the Company’s former EVP, MusclePharm Brand and Global Business Development. The Company maintained a business relationship with Bodybuilding.com prior to hiring Mr. DeLuca. The Company does not offer preferential pricing of our products to Bodybuilding.com based on these relationships. Mr. DeLuca separated from the Company on September 15, 2015. Net revenue from products sales to Bodybuilding.com were $2.8 million and $13.7 million for the three and nine months ended September 30, 2015, respectively. The Company had $1.5 million in trade receivables with Bodybuilding.com as of December 31, 2015. The Company purchased marketing services from Bodybuilding.com of $0.1 million and $0.3 million for the three and nine months ended September 30, 2015, respectively.

Note 18 - Subsequent Events

Note 18 - Subsequent Events	9 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	Note 18. Subsequent Events GAAP requires an entity to disclose events that occur after the balance sheet date but before financial statements are issued or are available to be issued (“subsequent events”) as well as the date through which an entity has evaluated subsequent events. There are two types of subsequent events. The first type consists of events or transactions that provide additional evidence about conditions that existed at the date of the balance sheet, including the estimates inherent in the process of preparing financial statements, (“recognized subsequent events”). The second type consists of events that provide evidence about conditions that did not exist at the date of the balance sheet but arose subsequent to that date (“non-recognized subsequent events”). The following significant non-recognized subsequent events occurred as of the date of this filing. As previously disclosed, the Company has been engaged in a dispute with F.H.G. Corporation (d/b/a Capstone Nutrition), INI Parent, Inc., INI Buyer, Inc. and Medley Capital Corporation (together, “Capstone”) arising out of a Manufacturing Agreement between the parties. On November 7, 2016, the parties executed a settlement agreement (the “Settlement Agreement”). Under the Settlement Agreement, the Company has agreed to pay to Capstone cash in the amount of $11.0 million within five business days following the execution of the Settlement Agreement. All pending litigation will be dismissed with prejudice. The Settlement Agreement releases all parties from any and all claims, actions, causes of action, suits, controversies or counterclaims that the parties have had, now have or thereafter can, shall or may have. The Company will also issue to INI Buyer, Inc. a warrant to purchase an amount of the Company’s common stock equal to 7.5% of the issued and outstanding capital stock of the Company on a fully diluted basis as of the date of execution of the warrant agreement, estimated to be approximately 1,289,378 shares of Company common stock (the “Warrant”). The exercise price of the Warrant will be $1.83 per share, subject to adjustment under certain circumstances provided for therein, with a term of four years. The Company has valued these warrants by utilizing the Black Scholes model at approximately $1.9 million based upon the best available information as of the date of this Quarterly Report on Form 10-Q. The Warrant will be subject to adjustment upon certain events provided for therein. The Company has approximately $21.9 million in accounts payable and accrued liabilities associated with the Capstone liability. Based upon the amounts included herein, the Company anticipates recording a gain of approximately $8.9 million based on the Capstone settlement. Due to the nature of this gain contingency, the Company has not reflected these amounts in its third quarter Condensed Consolidated Balance Sheet and Statement of Operations. The Company intends to record this transaction in the fourth quarter of 2016. In conjunction with the above transaction, on November 8, 2016, the Company entered into a convertible secured promissory note agreement (the “2016 Convertible Note”) with Mr. Ryan Drexler, the Company’s Chairman of the Board, Interim Chief Executive Officer and Interim President, pursuant to which Mr. Drexler loaned the Company $11.0 million. Proceeds from the note were used to fund the Settlement Agreement. The 2016 Convertible Note is secured by all assets and properties of the Company and its subsidiaries, whether tangible or intangible. The 2016 Convertible Note carries interest at a rate of 10% per annum, or 12% if there is an event of default. Both the principal and the interest under the 2016 Convertible Note are due in November 2017, unless converted earlier. Mr. Drexler may convert the outstanding principal and accrued interest into shares of the Company’s common stock for $1.83 per share at any time (estimated to be approximately 6,010,929 shares as of the date of this Quarterly Report on Form 10-Q). The Company may prepay the 2016 Convertible Note at the aggregate principal amount therein, plus accrued interest, by giving Mr. Drexler between 15 and 60 days’ notice depending upon the specific circumstances, provided that Mr. Drexler may convert the 2016 Convertible Note during the applicable notice period. The Company intends to record this liability as a convertible note with a related party in the fourth quarter of 2016.

Summary of Significant Accounti

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”). The Condensed Consolidated Financial Statements include the accounts of MusclePharm Corporation and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.
Unaudited Interim Financial Information	Unaudited Interim Financial Information The accompanying unaudited interim Condensed Consolidated Financial Statements have been prepared in accordance with GAAP and with the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these statements do not include all of the information and notes required by GAAP for complete financial statements. The Company’s management believes the unaudited interim Condensed Consolidated Financial Statements include all adjustments of a normal recurring nature necessary for the fair presentation of the Company’s financial position as of September 30, 2016, results of operations for the three and nine months ended September 30, 2016 and 2015, and cash flows for the nine months ended September 30, 2016 and 2015. The results of operations for the three and nine months ended September 30, 2016 are not necessarily indicative of the results to be expected for the year ending December 31, 2016. These unaudited interim Condensed Consolidated Financial Statements should be read in conjunction with the consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015, filed with the SEC on March 17, 2016.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported and disclosed in the consolidated financial statements and accompanying notes. Such estimates include, but are not limited to, allowance for doubtful accounts, revenue discounts and allowances, the valuation of inventory and tax assets, the assessment of useful lives, recoverability and valuation of long-lived assets, likelihood and range of possible losses on contingencies, restructuring liabilities, valuations of equity securities and intangible assets, fair value of derivatives, warrants and options, among others. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition Revenue is recognized when all of the following criteria are met: · Persuasive evidence of an arrangement exists. · Delivery has occurred. · The fee is fixed or determinable. · Collection is reasonably assured. The Company’s standard terms and conditions of sale allow for product returns or replacements in certain cases. Estimates of expected future product returns are recognized at the time of sale based on analyses of historical return trends by customer type. Upon recognition, the Company reduces revenue and cost of revenue for the estimated return. Return rates can fluctuate over time, but are sufficiently predictable with established customers to allow the Company to estimate expected future product returns, and an accrual is recorded for future expected returns when the related revenue is recognized. Product returns incurred from established customers were insignificant for the three and nine months ended September 30, 2016 and 2015, respectively. The Company offers sales incentives through various programs, consisting primarily of advertising related credits, volume incentive rebates and sales incentive reserves. The Company records advertising related credits with customers as a reduction to revenue as no identifiable benefit is received in exchange for credits claimed by the customer. Volume incentive rebates are provided to certain customers based on contractually agreed upon percentages once certain thresholds have been met. Sales incentive reserves are computed based on historical trending and budgeted discount percentages, which are typically based on historical discount rates with adjustments for any known changes, such as future promotions or one-time historical promotions that will not repeat for each customer. The Company records sales incentive reserves and volume rebate reserves as a reduction to revenue. During the three and nine months ended September 30, 2016, the Company recorded discounts, and to a lesser degree, sales returns, totaling $10.8 million and $27.9 million, respectively, which accounted for 26% and 21% of gross revenue in each period, respectively. During the three and nine months ended September 30, 2015, the Company recorded discounts, and to a lesser degree, sales returns, totaling $5.9 million and $19.9 million, respectively, which accounted for 15% and 14% of gross revenue in each period, respectively.
Stock-Based Compensation	Stock-Based Compensation The Company estimates the fair value of employee stock options on the date of grant using the Black-Scholes option-pricing model. The determination of the fair value of each stock award using this option-pricing model is affected by the Company’s assumptions regarding a number of complex and subjective variables. These variables include, but are not limited to, the expected stock price volatility over the term of the awards and the expected term of the awards based on an analysis of the actual and projected employee stock option exercise behaviors and the contractual term of the awards. The Company recognizes stock-based compensation expense over the requisite service period, which is generally consistent with the vesting of the awards, based on the estimated fair value of all stock-based payments issued to employees and directors that are expected to vest.
Recent Accounting Pronouncements	Recent Accounting Pronouncements During August 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-15, Statement of Cash Flows - Classification of Certain Cash Receipts and Cash Payments In March 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation (Topic 718) In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) Leases In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements— Going Concern (Subtopic 205-40) In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers Revenue Recognition Revenue Recognition- Construction-Type and Production-Type Contracts Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date

Note 4 - Restructuring (Tables)

Note 4 - Restructuring (Tables)	9 Months Ended
	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Schedule of Provision of Restructuring and Accrued Restructuring Charges	The following table illustrates the provision of the restructuring charges and the accrued restructuring charges balance as of September 30, 2016 and December 31, 2015 (in thousands): Employee Severance Costs Contract Termination Costs Purchase Commitment of Discontinued Inventories Not Yet Received Abandoned Lease Facilities Total Balance as of December 31, 2014 $ — $ — $ — $ — $ — Expensed 1,353 6,979 350 467 9,149 Cash payments (845 ) (949 ) — (56 ) (1,850 ) Reclassification from accounts payable to restructuring charges — 2,120 — — 2,120 Balance as of December 31, 2015 508 8,150 350 411 9,419 Expensed 636 — — 1,338 1,974 Benefit from settlement of Endorsement Agreement with ETW — (4,750 ) — — (4,750 ) Cash payments (1,109 ) (2,366 ) (175 ) (513 ) (4,163 ) Reclassification from capital lease liabilities to restructuring charges — — — 35 35 Balance as of September 30, 2016 $ 35 $ 1,034 $ 175 $ 1,271 $ 2,515
Schedule of Future Payments Under The Restructuring Plan	The total future payments under the restructuring plan as of September 30, 2016 are as follows (in thousands): Year Ending December 31, Outstanding Payments Remainder of 2016 2017 2018 2019 2020 2021 Total Contract termination costs $ 1,034 $ — $ — $ — $ — $ — $ 1,034 Purchase commitment of discontinued inventories not yet received 175 — — — — — 175 Employee severance costs 35 — — — — — 35 Abandoned leased facilities 206 370 378 296 21 — 1,271 Total future payments $ 1,450 $ 370 $ 378 $ 296 $ 21 $ — $ 2,515

Note 6 - Sale of BioZone (Table

Note 6 - Sale of BioZone (Tables)	9 Months Ended
	Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
Summary of Components of Loss from Sale of Bio Zone	The following table summarizes the components of the loss from the sale of BioZone (in thousands): Cash proceeds from sale $ 5,942 Consideration for common stock transferred 50 Prepaid inventory 2,000 Fair market value of the common stock transferred (640 ) Assets sold: Accounts receivable, net (923 ) Inventory, net (1,761 ) Fixed assets, net (2,003 ) Intangible assets, net (5,657 ) All other assets (41 ) Liabilities transferred 1,197 Transaction and other costs (279 ) Loss on sale of subsidiary $ (2,115 )

Note 7 - Balance Sheet Compon30

Note 7 - Balance Sheet Components (Tables)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Inventory	Inventory consisted of the following as of September 30, 2016 and December 31, 2015 (in thousands): September 30, December 31, Raw materials $ — $ 1,385 Work-in-process — 22 Finished goods 8,047 11,142 Inventory $ 8,047 $ 12,549
Schedule of Property, Plant and Equipment	Property and equipment consisted of the following as of September 30, 2016 and December 31, 2015 (in thousands): September 30, December 31, Furniture, fixtures and equipment $ 3,333 $ 3,621 Leasehold improvements 2,498 3,227 Manufacturing and lab equipment 3 1,659 Vehicles 625 1,146 Displays 486 483 Website 478 463 Construction in process 70 54 Property and equipment, gross 7,493 10,653 Less: accumulated depreciation and amortization (4,195 ) (3,960 ) Property and equipment, net $ 3,298 $ 6,693
Schedule of Intangible Assets	Intangible assets included the assets acquired pursuant to the BioZone asset acquisition and MusclePharm’s apparel rights reacquired from Worldwide Apparel as of December 31, 2015. BioZone was sold during the nine months ended September 30, 2016. Intangible assets consisted of the following (in thousands): As of September 30, 2016 Gross Value Accumulated Net Remaining Weighted- Amortized Intangible Assets Brand $ 2,244 $ (526 ) $ 1,718 5.4 Total intangible assets $ 2,244 $ (526 ) $ 1,718 As of December 31, 2015 Gross Value Accumulated Net Weighted- Amortized Intangible Assets Customer relationships $ 3,130 $ (417 ) $ 2,713 15.0 Non-compete agreements 69 (69 ) — — Patents 2,158 (540 ) 1,618 8.0 Trademarks 933 (133 ) 800 6.7 Brand 4,020 (522 ) 3,498 10.5 Domain name 54 (31 ) 23 5.0 Total intangible assets $ 10,364 $ (1,712 ) $ 8,652
Schedule of Estimated Future Amortization Expense of Intangible Assets	As of September 30, 2016, the estimated future amortization expense of intangible assets is as follows (in thousands): Year Ending December 31, The remainder of 2016 $ 80 2017 321 2018 321 2019 321 2020 321 2021 321 Thereafter 33 Total amortization expense $ 1,718

Note 8 - Other Expense, net (Ta

Note 8 - Other Expense, net (Tables)	9 Months Ended
	Sep. 30, 2016
Other Income and Expenses [Abstract]
Other Expense, net	During the three and nine months ended September 30, 2016 and 2015, other expense, net consists of the following (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Other expense, net: Interest expense $ (166 ) $ (99 ) $ (536 ) $ (357 ) Interest expense, factored accounts receivable (9 ) — (636 ) — Foreign currency transaction gain (loss) 19 (456 ) 213 (717 ) Other 34 (4 ) (467 ) (16 ) Total other expense, net $ (122 ) $ (559 ) $ (1,426 ) $ (1,090 )

Note 9 - Debt (Tables)

Note 9 - Debt (Tables)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Schedule of Long Term Debt	Note 9. Debt As of September 30, 2016 and December 31, 2015, the Company’s debt consisted of the following (in thousands): September 30, December 31, Revolving line of credit $ — $ 3,000 Term loan — 2,949 Convertible note – with a related party, net of discount 5,988 5,952 Obligations under secured borrowing arrangement — — Other 11 21 Total debt 5,999 11,922 Less: current portion (5,999 ) (5,970 ) Long term debt $ — $ 5,952

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	As of September 30, 2016, future minimum lease payments are as follows (in thousands): Year Ending December 31, The remainder of 2016 $ 100 2017 156 2018 161 2019 135 2020 139 2021 — Thereafter — Total minimum lease payments $ 691
Schedule of Future Minimum Lease Payments for Capital Leases	As of September 30, 2016, the Company’s future minimum lease payments under capital lease agreements are as follows (in thousands): Year Ending December 31, The remainder of 2016 $ 31 2017 94 2018 62 2019 28 2020 1 Total minimum lease payments 216 Less amounts representing interest (13 ) Present value of minimum lease payments $ 203
Contractual Obligation, Fiscal Year Maturity Schedule	The Company has various non-cancelable endorsement and sponsorship agreements with terms expiring through 2019. The total value of future contractual payments as of September 30, 2016 are as follows (in thousands): Year Ending December 31, Remainder of 2016 2017 2018 2019 2020 Thereafter Total Outstanding Payments Endorsement $ 44 $ 80 $ — $ — $ — $ — $ 124 Sponsorship 1,151 2,294 2,404 985 — — 6,834 Total future payments $ 1,195 $ 2,374 $ 2,404 $ 985 $ — $ — $ 6,958

Note 11 - Stockholders' Equity

Note 11 - Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Schedule of Stockholders Equity	For the nine months ended September 30, 2016, the Company had the following transactions related to its common stock including restricted stock awards (in thousands, except share and per share data): Transaction Type Quantity (Shares) Valuation ($) Range of Value per Share Shares issued to employees, executives and directors 372,154 $ 914 $ 1.89-2.95 Shares issued related to sale of subsidiary 200,000 640 $ 3.20 Cancellation and forfeiture of executive restricted stock (433,000 ) (456 ) $ 4.29-13.00 Total 139,154 $ 1,098 $ 1.89-13.00 For the nine months ended September 30, 2015, the Company issued common stock including restricted stock awards, as follows (in thousands, except share and per share data): Transaction Type Quantity (Shares) Valuation ($) Range of Value per Share Stock issued to employees, executives and directors, net of cancellations 186,354 $ 10,029 $ 3.48-8.60 Stock issued in conjunction with product line expansion 150,000 1,198 $ 7.99 Stock issued in conjunction with MusclePharm apparel rights acquisition 170,000 1,394 $ 8.20 Stock issued in conjunction with financing agreement 50,000 325 $ 6.49 Stock issued in conjunction with consulting/endorsement agreement 55,189 320 $ 5.30-5.85 Total 611,543 $ 13,266 $ 3.48-8.60

Note 12 - Stock-Based Compens35

Note 12 - Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Restricted Stock Units Activity	The activity of restricted stock awards granted to employees, executives and Board members was as follows: Unvested Restricted Stock Awards Number of Shares Weighted-Average Grant Date Fair Value Unvested balance – December 31, 2015 1,025,999 $ 12.34 Granted 372,154 2.46 Vested (675,140 ) 10.84 Cancelled (260,000 ) 13.00 Forfeited (100,000 ) 8.65 Unvested balance – September 30, 2016 363,013 5.40

Note 13 - Net Loss per Share (T

Note 13 - Net Loss per Share (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Net Loss Per Share	The following table sets forth the computation of the Company’s basic and diluted net loss per share for the periods presented (in thousands, except share and per share data): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Net loss $ (1,447 ) $ (27,648 ) $ (12,248 ) $ (42,152 ) Weighted-average common shares used in computing net loss per share, basic and diluted 13,978,833 13,723,213 13,886,496 13,504,455 Net loss per share, basic and diluted $ (0.10 ) $ (2.01 ) $ (0.88 ) $ (3.12 )
Antidilutive Securities Excluded from Computation of Diluted Earnings Per Share	Total outstanding potentially dilutive securities were comprised of the following: As of September 30, 2016 2015 Stock options 192,307 — Warrants 100,000 100,000 Unvested restricted stock 363,014 1,880,374 Convertible note 2,608,695 — Total common stock equivalents 3,264,016 1,980,374

Note 16 - Segments, Geographi37

Note 16 - Segments, Geographical Information (Tables)	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Revenue, Net by Geographic Area	Revenue, net by geography is based on the company addresses of the customers. The following table sets forth revenue, net by geographic area (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Revenue, net: United States $ 18,744 $ 23,676 $ 71,955 $ 91,534 International 11,950 10,306 34,518 34,246 Total revenue, net $ 30,694 $ 33,982 $ 106,473 $ 125,780

Note 1 - Description of Busin38

Note 1 - Description of Business - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Feb. 28, 2015	Dec. 31, 2014	Sep. 30, 2014
Schedule Of Description Of Business [Line Items]
Accumulated deficit	$ (159,765)	$ (147,517)
Principal amount of promissory note				$ 4,000
Proceed from issuance of convertible note		6,000
Cash	5,894	7,081	$ 3,457		$ 1,020
Working capital deficit	21,000
Total liabilities	54,775	$ 73,849
Cash received on account of sale of accounts	39,500
Repayments on secrued borrowing arrangement	$ 40,000
Restructuring commencement date		Aug. 24, 2015
A N B Bank [Member]
Schedule Of Description Of Business [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity						$ 8,000
Principal amount of promissory note				$ 4,000

Note 2 - Accounting Policies (D

Note 2 - Accounting Policies (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Note 2 - Accounting Policies Detail
Sales returns and discounts	$ 10,800	$ 5,900	$ 27,900	$ 19,900
Sales returns and discounts as a percentage of sales	26.00%	15.00%	21.00%	14.00%

Note 4 - Restructuring - Additi

Note 4 - Restructuring - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges	$ 1,667	$ 16,650	$ (2,579)	$ 16,650	$ 21,200
Inventory write down related to restructuring	100	$ 1,300	2,285	1,262
Recovery of restructuring and other charges			4,800
Release of restructuring accrual			7,000
Restructuring charges to be paid in cash	2,515		2,515		$ 9,419
Restructuring commencement date					Aug. 24, 2015
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges			410
Severence and Stock-based comp. of terminated employees			900	9,300
Restructuring charges to be paid in cash	35		35		$ 508
Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Write-off of long-lived assets			1,300	800
Restructuring charges to be paid in cash	1,271		1,271		411
Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges to be paid in cash	1,034		1,034		8,150
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges to be paid in cash	175		175		350
Purchase Commitment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges to be paid in cash	175		175
ETW Corp Claims [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges				$ 6,600
Cost of Sales [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges					3,000
Inventory write down related to restructuring	$ 100		$ 2,300
Operating Expense [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges					$ 18,300

Restructuring - Schedule of Pro

Restructuring - Schedule of Provision of Restructuring and Accrued Restructuring Charges (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Beginning Balance	$ 9,419
Expensed	359
Expensed		$ 9,149
Benefit from settlement of Endorsement Agreement with ETW	(4,750)
Cash payments	(3,519)	(1,850)
Reclassification from accounts payable to restructuring charges		2,120
Balance	2,515	9,419
Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Beginning Balance	8,150
Expensed		6,979
Cash payments	(2,366)	(949)
Reclassification from accounts payable to restructuring charges		2,120
Balance	1,034	8,150
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Beginning Balance	508
Expensed	636
Expensed		1,353
Cash payments	(1,109)	(845)
Balance	35	508
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Beginning Balance	350
Expensed		350
Cash payments	(175)
Balance	175	350
Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Beginning Balance	411
Expensed	1,338
Expensed		467
Cash payments	(513)	(56)
Reclassification from accounts payable to restructuring charges	35
Balance	1,271	$ 411
ETW Corp Claims [Member]
Restructuring Cost and Reserve [Line Items]
Benefit from settlement of Endorsement Agreement with ETW	(4,750)
ETW Corp Claims [Member] | Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Benefit from settlement of Endorsement Agreement with ETW	$ (4,750)

Restructuring - Schedule of Fut

Restructuring - Schedule of Future Payments Under The Restructuring Plan (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Remainder of 2016	$ 1,450
2,017	370
2,018	378
2,019	296
2,020	21
Total	2,515	$ 9,419
Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Remainder of 2016	1,034
Total	1,034	8,150
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Remainder of 2016	35
Total	35	508
Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Remainder of 2016	206
2,017	370
2,018	378
2,019	296
2,020	21
Total	1,271	411
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Remainder of 2016	175
Total	$ 175	$ 350

Note 5 - Capstone Nutrition A43

Note 5 - Capstone Nutrition Agreements - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Mar. 02, 2015	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Jul. 31, 2014
Business Acquisition [Line Items]
Contractual obligation		$ 6,958			$ 6,958
Common stock, par value		$ 0.001			$ 0.001		$ 0.001
Investment Warrants, Exercise Price								$ 11.90
Impairment of assets		$ 137		$ 0	$ 4,450	$ 0
Investments, long-term							$ 977
Capstone Claims [Member]
Business Acquisition [Line Items]
Loss contingency damage sought value					65,000
Loss contingency damage sought value by company					13,500
Loss contingency settlement amount					22,000
Accounts Payable [Member] | Capstone Claims [Member]
Business Acquisition [Line Items]
Loss contingency settlement amount					$ 21,900
I N I [Member]
Business Acquisition [Line Items]
Percentage ownership interest agreed to purchase	19.90%
Investment Warrants, Exercise Price	$ 0.01
Aggregate enterprise value	$ 200,000
Option expiration date					Jun. 30, 2016
I N I [Member] | Common Class B [Member]
Business Acquisition [Line Items]
Common stock, par value	$ 0.001
Capstone [Member]
Business Acquisition [Line Items]
Contractual obligation	$ 2,500
Contribution toward Capstone Facility Build							$ 2,500
Amortization period of expense							6 years 6 months
Impairment of assets					$ 2,400
Manufacturing Agreement [Member]
Business Acquisition [Line Items]
Impairment of assets			$ 1,400
Prepaid Expenses and Other Current Assets [Member]
Business Acquisition [Line Items]
Prepaid expenses and other assets							$ 1,500

Sale of BioZone - Additional In

Sale of BioZone - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	9 Months Ended
	May 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gross proceeds from sale of subsidiary		$ (5,942)	$ 0
Common stock, Shares transferred		14,803,315		14,664,161
Common stock, Value		$ 14		$ 14
Bio Zone [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gross proceeds from sale of subsidiary	$ 9,800
Cash receivable subject to an earn-out based on the financial performance	1,500
Accounts payables pay down	$ 350
Common stock, Shares transferred	200,000
Common stock, Value	$ 640
Loss on sale of business	2,100	(2,115)
Proceeds from sale of subsidiary, Cash portion	5,900
Proceeds from sale of subsidiary, Credit portion	2,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 50
Purchase commitment, Term	3 years
Purchase of products at the closing of the sale	$ 3,000
FPI [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Purchase of products at the closing of the sale		$ 3,000

Sale of BioZone - Summary of Co

Sale of BioZone - Summary of Components of Loss from Sale of Bio Zone (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Assets sold:
Loss on sale of subsidiary	$ 0	$ 0	$ (2,115)	$ 0
Bio Zone [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash proceeds from sale			5,942
Consideration for common stock transferred			50
Prepaid inventory	2,000		2,000
Fair market value of the common stock transferred	(640)		(640)
Assets sold:
Accounts receivable, net	(923)		(923)
Inventory, net	(1,761)		(1,761)
Fixed assets, net	(2,003)		(2,003)
Intangible assets, net	(5,657)		(5,657)
All other assets	(41)		(41)
Liabilities transferred	1,197		1,197
Transaction and other costs	$ (279)		(279)
Loss on sale of subsidiary			$ (2,115)

Note 7 - Balance Sheet Compon46

Note 7 - Balance Sheet Components - Schedule of Inventory (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Inventory, Net [Abstract]
Raw materials		$ 1,385
Work-in-process		22
Finished goods	$ 8,047	11,142
Inventory	$ 8,047	$ 12,549

Balance Sheet Components - Addi

Balance Sheet Components - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Balance Sheet Components [Line Items]
Inventory write down related to corporate restructuring	$ 100	$ 1,300	$ 2,285	$ 1,262
Reduction of inventory			(59)	(487)
Depreciation and amortization expense	300	500	1,200	1,300
Write-off of long-lived assets related to the abandonment of certain lease facilities			300	400
Amortization of intangible assets	80	$ 278	496	$ 776
Finite-Lived Intangible Assets, Gross	2,244		2,244		$ 10,364
Finite-Lived intangible assets, net	1,718		1,718		8,652
Bio Zone [Member]
Balance Sheet Components [Line Items]
Reduction of inventory			1,800
Reduction of property and equipment			2,000
Arnold Schwarzenegger Product Line [Member]
Balance Sheet Components [Line Items]
Impairment of inventory			400
Trademarks [Member]
Balance Sheet Components [Line Items]
Finite-Lived Intangible Assets, Gross					933
Finite-Lived intangible assets, net					800
Trademarks [Member] | Arnold Schwarzenegger Product Line [Member]
Balance Sheet Components [Line Items]
Finite-Lived Intangible Assets, Gross	1,200		1,200
Finite-Lived intangible assets, net	800		800
Impairment charge			800
Internet Domain Names [Member]
Balance Sheet Components [Line Items]
Finite-Lived Intangible Assets, Gross					54
Finite-Lived intangible assets, net					23
Customer Relationships [Member]
Balance Sheet Components [Line Items]
Finite-Lived Intangible Assets, Gross					3,130
Finite-Lived intangible assets, net					2,713
Patents [Member]
Balance Sheet Components [Line Items]
Finite-Lived Intangible Assets, Gross					2,158
Finite-Lived intangible assets, net					1,618
Trade Names [Member]
Balance Sheet Components [Line Items]
Finite-Lived Intangible Assets, Gross	2,244		2,244		4,020
Finite-Lived intangible assets, net	$ 1,718		$ 1,718		3,498
Noncompete Agreements [Member]
Balance Sheet Components [Line Items]
Finite-Lived Intangible Assets, Gross					69
Finite-Lived intangible assets, net					$ 0

Note 7 - Balance Sheet Compon48

Note 7 - Balance Sheet Components - Schedule of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 7,493	$ 10,653
Less: accumulated depreciation and amortization	(4,195)	(3,960)
Property and equipment, net	3,298	6,693
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	70	54
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,498	3,227
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,333	3,621
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	625	1,146
Manufacturing And Lab Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3	1,659
Displays [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	486	483
Website [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 478	$ 463

Note 7 - Balance Sheet Compon49

Note 7 - Balance Sheet Components - Schedule of Intangible Assets (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 2,244	$ 10,364
Finite-Lived Intangible Assets, Accumulated Amortization	(526)	(1,712)
Finite-Lived Intangible Assets, Net, Total	1,718	8,652
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	2,244	4,020
Finite-Lived Intangible Assets, Accumulated Amortization	(526)	(522)
Finite-Lived Intangible Assets, Net, Total	$ 1,718	$ 3,498
Finite-Lived Intangible Asset, Remaining Useful Life	5 years 5 months
Finite-Lived Intangible Asset, Useful Life		10 years 6 months
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross		$ 2,158
Finite-Lived Intangible Assets, Accumulated Amortization		(540)
Finite-Lived Intangible Assets, Net, Total		$ 1,618
Finite-Lived Intangible Asset, Useful Life		8 years
Internet Domain Names [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross		$ 54
Finite-Lived Intangible Assets, Accumulated Amortization		(31)
Finite-Lived Intangible Assets, Net, Total		$ 23
Finite-Lived Intangible Asset, Useful Life		5 years
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross		$ 3,130
Finite-Lived Intangible Assets, Accumulated Amortization		(417)
Finite-Lived Intangible Assets, Net, Total		$ 2,713
Finite-Lived Intangible Asset, Useful Life		15 years
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross		$ 933
Finite-Lived Intangible Assets, Accumulated Amortization		(133)
Finite-Lived Intangible Assets, Net, Total		$ 800
Finite-Lived Intangible Asset, Useful Life		6 years 8 months 12 days
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross		$ 69
Finite-Lived Intangible Assets, Accumulated Amortization		(69)
Finite-Lived Intangible Assets, Net, Total		$ 0

Balance Sheet Components - Sche

Balance Sheet Components - Schedule of Estimated Future Amortization Expense of Intangible Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
The remainder of 2016	$ 80
2,017	321
2,018	321
2,019	321
2,020	321
2,021	321
Thereafter	33
Finite-Lived Intangible Assets, Net, Total	$ 1,718	$ 8,652

Note 8 - Other Expense, net - O

Note 8 - Other Expense, net - Other Expense, net (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Other expense, net
Interest expense	$ (166)	$ (99)	$ (536)	$ (357)
Interest expense, factored accounts receivable	(9)	0	(636)	0
Foreign currency transaction gain (loss)	19	(456)	213	(717)
Other	34	(4)	(467)	(16)
Total other expense, net	$ (122)	$ (559)	$ (1,426)	$ (1,090)

Note 9 - Debt - Schedule of Lon

Note 9 - Debt - Schedule of Long Term Debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Revolving line of credit		$ 3,000
Term loan		2,949
Convertible note with a related party, net of discount, current	$ 5,988
Convertible note with a related party, net of discount, long-term		5,952
Obligations under secured borrowing arrangement	0
Other	11	21
Total debt	5,999	11,922
Less: current portion	(5,999)	(5,970)
Long term debt	$ 0	$ 5,952

Debt - Additional Information (

Debt - Additional Information (Detail) $ / shares in Units, $ in Thousands	1 Months Ended				3 Months Ended	9 Months Ended	12 Months Ended
	Jan. 31, 2016USD ($)	Oct. 31, 2015USD ($)shares	Feb. 28, 2015USD ($)Installments	Sep. 30, 2014USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2015USD ($)$ / sharesshares
Debt Instrument [Line Items]
Line of credit							$ 3,000
Principal amount of promissory note			$ 4,000
Total debt outstanding					$ 5,999	$ 5,999	11,922
Convertible note with a related party, net of discount, long term							5,952
Convertible note with a related party, net of discount, current					5,988	5,988
Cash received on account of sale of accounts						39,500
Repayments of account receivable sale						$ 40,000
A N B Bank [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 8,000
Line of Credit Facility, Expiration Date				Sep. 30, 2017
Debt Instrument, Basis Spread on Variable Rate				2.00%
Line of Credit Facility, Interest Rate Description						Prime rate plus 2%
Line of credit							$ 3,000
Principal amount of promissory note			$ 4,000
Interest on convertible note			5.25%				8.00%
Number of installments | Installments			36
Debt Instrument Maturity Date			Feb. 28, 2018
Term loan outstanding borrowings							$ 2,900
Debt Instrument, Convertible, Conversion Price | $ / shares							$ 2.30
Debt Instrument, Defaulted Interest Rate, Stated Percentage							10.00%
Debt instrument, maturity period							2017-01
Debt discount upon issuance of the convertible note							$ 52
A N B Bank [Member] | Executive Chairman Of Board Of Directors Convertible Secured Promissory Note Agreement [Member] | Interim Chief Executive Officer President And Chairman [Member]
Debt Instrument [Line Items]
Convertible note with a related party, net of discount, long term							$ 6,000
A N B Bank [Member] | Convertible Debt Securities [Member]
Debt Instrument [Line Items]
Common stock reserved for future conversion | shares							2,608,695
Loan Modification Agreement [Member] | A N B Bank [Member]
Debt Instrument [Line Items]
Debt Instrument Maturity Date		Jan. 15, 2016
Total debt outstanding		$ 6,200
Loan Modification Agreement [Member] | A N B Bank [Member] | Interim Chief Executive Officer President And Chairman [Member]
Debt Instrument [Line Items]
Stock issued to chairman of the board of directors, shares | shares		28,571
Stock issued to chairman of the board of directors, value		$ 80
Prestige Capital Corporation [Member]
Debt Instrument [Line Items]
Percent of net face amount of assigned accounts receivable	80.00%
Percent of remaining face amount of assigned accounts receivable	20.00%
Sale of accounts					0	$ 49,300
Cash received on account of sale of accounts						$ 39,500
Repayments of account receivable sale					$ 8,700
Prestige Capital Corporation [Member] | Maximum [Member]
Debt Instrument [Line Items]
Maximum amount receivable at any time	$ 10,000

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Thousands	Oct. 27, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)Vehicle	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)Vehicle	Dec. 31, 2014USD ($)Vehicle
Commitment And Contingencies [Line Items]
Operating Lease Expire Term				2,020
Operating Leases, Rent Expense, Net		$ 200	$ 400	$ 800	$ 1,200
Capital Lease Expire Term				2020-02
Capital lease - short term		100		$ 100		$ 186
Capital Lease Obligations, Noncurrent		103		$ 103		330
Sponsorship and endorsement contract term				2,019
Marine MP LLC [Member]
Commitment And Contingencies [Line Items]
Loss contingency damage sought value				$ 13,000
Manchester City LLC [Member]
Commitment And Contingencies [Line Items]
Loss contingency damage sought value				8,300
Two Thousand and Fourteen Lease Agreement [Member]
Commitment And Contingencies [Line Items]
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Accumulated Depreciation		$ 104		104		90
Vehicles [Member]
Commitment And Contingencies [Line Items]
Original cost of property acquired under capital lease				$ 330		$ 670
Fleet Lease Program [Member]
Commitment And Contingencies [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity							$ 1,800
Number of vehicles acquired under capital lease | Vehicle				10		21
Fleet Lease Program [Member] | Maximum [Member]
Commitment And Contingencies [Line Items]
Number of vehicles for lease | Vehicle							50
Capstone Claims [Member]
Commitment And Contingencies [Line Items]
Loss contingency damage sought value				$ 65,000
Loss contingency damage sought value by company				13,500
Loss contingency settlement amount				22,000
Capstone Claims [Member] | Accounts Payable [Member]
Commitment And Contingencies [Line Items]
Loss contingency settlement amount				21,900
FPI [Member]
Commitment And Contingencies [Line Items]
Purchase of products at the closing of the sale				$ 3,000
Securities And Exchange Commission [Member]
Commitment And Contingencies [Line Items]
Final settlement with the SEC	$ 700

Commitments and Contingencies55

Commitments and Contingencies - Schedule of Future Minimum Rental Payments for Operating Leases (Detail) $ in Thousands	Sep. 30, 2016USD ($)
Year Ending December 31,
The remainder of 2016	$ 100
2,017	156
2,018	161
2,019	135
2,020	139
2,021	0
Thereafter	0
Total minimum lease payments	$ 691

Commitments and Contingencies56

Commitments and Contingencies - Schedule of Future Minimum Lease Payments for Capital Leases (Detail) $ in Thousands	Sep. 30, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
The remainder of 2016	$ 31
2,017	94
2,018	62
2,019	28
2,020	1
Total minimum lease payments	216
Less amounts representing interest	(13)
Present value of minimum lease payments	$ 203

Commitments and Contingencies57

Commitments and Contingencies - Contractual Obligation, Fiscal Year Maturity Schedule (Detail) $ in Thousands	Sep. 30, 2016USD ($)
Contractual Obligation Fiscal Year Maturity [Line Items]
Remainder of 2016	$ 1,195
2,017	2,374
2,018	2,404
2,019	985
Thereafter	0
Contractual Obligation, Total future payments	6,958
Sponsorship [Member]
Contractual Obligation Fiscal Year Maturity [Line Items]
Remainder of 2016	1,151
2,017	2,294
2,018	2,404
2,019	985
Thereafter	0
Contractual Obligation, Total future payments	6,834
Endorsement [Member]
Contractual Obligation Fiscal Year Maturity [Line Items]
Remainder of 2016	44
2,017	80
Thereafter	0
Contractual Obligation, Total future payments	$ 124

Note 11 - Stockholders' Equit58

Note 11 - Stockholders' Equity - Schedule of Stockholders Equity (Detail) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Class of Stock [Line Items]
Shares issued related to sale of subsidiary, Valuation	$ 640
Cancellation of executive restricted stock, Valuation	$ (456)
Common Stock [Member]
Class of Stock [Line Items]
Stock issued to employees, executives and directors, Quantity	372,154	186,354
Stock issued in conjunction with product line expansion, Quantity		150,000
Shares issued related to sale of subsidiary, Quantity	200,000
Stock issued in conjunction with acquisition, Quantity		170,000
Cancellation of executive restricted stock, Quantity	(433,000)
Stock issued in conjunction with financing agreement, Quantity		50,000
Stock issued in conjunction with consulting/endorsement agreement, Quantity		55,189
Total, Quantity	139,154	611,543
Stock issued to employees, executives and directors, Valuation	$ 914	$ 10,029
Stock issued in conjunction with product line expansion, Valuation		1,198
Shares issued related to sale of subsidiary, Valuation	640
Stock issued in conjunction with acquisition, Valuation		1,394
Cancellation of executive restricted stock, Valuation	(456)
Stock issued in conjunction with financing agreement, Valuation		325
Stock issued in conjunction with consulting/endorsement agreement, Valuation		320
Total, Valuation	$ 1,098	$ 13,266
Stock issued in conjunction with product line expansion, Range of Value per Share		$ 7.99
Shares issued related to sale of subsidiary, Range of Value per Share	$ 3.20
Stock issued in conjunction with financing agreement, Range of Value per Share		6.49
Minimum [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock issued to employees, executives and directors, Quantity	372,154
Shares issued related to sale of subsidiary, Quantity	200,000
Cancellation of executive restricted stock, Quantity	(433,000)
Shares issued related to sale of subsidiary, Valuation	$ 0
Cancellation of executive restricted stock, Valuation	$ 0
Stock issued to employees, executives and directors, Range of Value per Share	$ 1.89	3.48
Cancellation of executive restricted stock, Range of Value per Share	4.29
Stock issued in conjunction with consulting/endorsement agreement, Range of Value per Share		5.30
Total, Range of Value per Share	$ 1.89	3.48
Maximum [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock issued to employees, executives and directors, Quantity	372,154
Shares issued related to sale of subsidiary, Quantity	200,000
Cancellation of executive restricted stock, Quantity	(433,000)
Shares issued related to sale of subsidiary, Valuation	$ 0
Cancellation of executive restricted stock, Valuation	$ 0
Stock issued to employees, executives and directors, Range of Value per Share	$ 2.95	8.60
Cancellation of executive restricted stock, Range of Value per Share	13
Stock issued in conjunction with consulting/endorsement agreement, Range of Value per Share		5.85
Total, Range of Value per Share	$ 13	$ 8.60
Muscle Pharm Apparel [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock issued to employees, executives and directors, Quantity	372,154
Shares issued related to sale of subsidiary, Quantity	200,000
Stock issued in conjunction with acquisition, Quantity		170,000
Cancellation of executive restricted stock, Quantity	(433,000)
Shares issued related to sale of subsidiary, Valuation	$ 0
Stock issued in conjunction with acquisition, Valuation		$ 1,394
Cancellation of executive restricted stock, Valuation	$ 0
Stock issued in conjunction with acquisition, Range of Value per Share		$ 8.20

Note 11 - Stockholders' Equit59

Note 11 - Stockholders' Equity - Additional Information (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Number of Treasury Shares, Acquired	0	0	0	0
Treasury Stock, shares	875,621		875,621		875,621
Treasury share used to secure promissory note					860,900

Note 12 - Stock-Based Compens60

Note 12 - Stock-Based Compensation - Schedule of Restricted Stock Units Activity (Detail) - Restricted Stock [Member]	9 Months Ended
	Sep. 30, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Unvested Beginning Balance | shares	1,025,999
Number of Shares, Granted | shares	372,154
Number of Shares, Vested | shares	(675,140)
Number of Shares, Cancelled | shares	(260,000)
Number of Shares, Forfeited | shares	(100,000)
Number of Shares, Unvested Ending Balance | shares	363,013
Weighted-Average Grant Date Fair Value, Unvested Beginning Balance | $ / shares	$ 12.34
Weighted-Average Grant Date Fair Value, Granted | $ / shares	2.46
Weighted-Average Grant Date Fair Value, Vested | $ / shares	10.84
Weighted-Average Grant Date Fair Value, Cancelled | $ / shares	13
Weighted-Average Grant Date Fair Value, Forfeited | $ / shares	8.65
Weighted-Average Grant Date Fair Value, Unvested Ending Balance | $ / shares	$ 5.40

Note 12 - Stock-Based Compens61

Note 12 - Stock-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands

1 Months Ended

3 Months Ended

9 Months Ended

Feb. 29, 2016

Oct. 31, 2015

Aug. 31, 2015

Jul. 31, 2015

May 31, 2015

Feb. 28, 2015

Jan. 31, 2015

Sep. 30, 2014

Jul. 31, 2014

Sep. 30, 2016

Sep. 30, 2015

Sep. 30, 2016

Sep. 30, 2015

Dec. 31, 2015

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Restricted stock awards vesting period

24 months

Stock-based compensation

$ 4,981

$ 8,690

Total consideration related to the acquisition of the Apparel in cash

0

850

Loan amount outstanding

$ 5,999

$ 5,999

$ 11,922

Third Party Service Provider Consulting Agreement [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Restricted common stock issued

30,000

Restricted stock, value

$ 402

Common Stock [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Restricted stock awards granted

$ 1,100

Number of restricted stock awards issued related to financing agreement

150,000

Stock issued to chairman of the board of directors, shares

372,154

186,354

Stock issued to chairman of the board of directors, value

$ 914

$ 10,029

Common Stock [Member] | Minimum [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock issued to chairman of the board of directors, shares

372,154

Former Chief Executive Officer [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Severance cost

$ 1,100

Lump sum payment for severance pay

$ 250

Unvested restricted stock awards, remaining number of shares

500,000

Former Chief Executive Officer [Member] | Minimum [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Period for severance pay

12 months

Former Chief Executive Officer [Member] | Salaries And Benefits [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock compensation expense

$ 3,900

Restricted Stock [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Restricted stock awards granted

500

$ 200

900

$ 1,100

Total unrecognized expense for unvested restricted stock awards

1,000

$ 1,000

Total unrecognized expense for unvested restricted stock awards, weighted average period (in years)

11 months

Stock compensation expense written-off

$ 3,800

Restricted Stock One [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of restricted stock awards issued related to financing agreement

50,000

Restricted stock awards grant date fair value

$ 325

Restricted Stock Two [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of restricted stock awards issued related to financing agreement

50,000

Restricted stock awards grant date fair value

$ 28

Prepaid stock compensation amortization period

3 years

Prepaid stock compensation write down

268

Share issued within ten days after each subsequent three month period term

$ 25

Weighted average stock issuance prior period

15 days

Number of restricted stock awards issued related to consulting and endorsement agreement

5,189

Restricted Stock Two [Member] | Additional Paid-in Capital [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Restricted stock awards grant date fair value

$ 292

Stock Compensation Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock options contractual term

10 years

Fair value of options vested

$ 331

Restricted stock awards vesting period

2 years

Stock-based compensation

$ 42

$ 97

Stock Compensation Plan [Member] | Interim Chief Executive Officer President And Chairman [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock option plan, shares granted during period

137,362

Stock option exercise price

$ 1.89

Stock Compensation Plan [Member] | Lead Director Of The Board Of Directors [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock option plan, shares granted during period

54,945

Stock option exercise price

$ 1.89

A N B Bank [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Debt Instrument Maturity Date

Feb. 28, 2018

A N B Bank [Member] | Loan Modification Agreement [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Loan amount outstanding

$ 6,200

Debt Instrument Maturity Date

Jan. 15, 2016

A N B Bank [Member] | Interim Chief Executive Officer President And Chairman [Member] | Loan Modification Agreement [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock issued to chairman of the board of directors, shares

28,571

Stock issued to chairman of the board of directors, value

$ 80

Energy Drink Agreement [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of restricted stock awards issued related to financing agreement

150,000

Restricted stock awards grant date fair value

$ 1,200

Prepaid stock compensation amortization period

10 years

Prepaid stock compensation write down

$ 1,100

Energy Drink Agreement [Member] | Restricted Stock [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Restricted stock awards vesting period

3 years

Worldwide Apparel LLC [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Total consideration related to the acquisition of the Apparel in cash

$ 850

Business Acquisition Equity Interests Issued Or Issuable Number Of Shares Issued

170,000

Business Combination, Consideration Transferred, Equity Interests Issued and Issuable

$ 1,400

Finite-Lived Intangible Asset, Useful Life

7 years

Total cost of Apparel acquisition

$ 2,200

ETW Corp [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Restricted common stock issued

446,853

Restricted stock, value

$ 5,000

Net Loss per Share - Schedule o

Net Loss per Share - Schedule of Basic and Diluted Net Loss Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Net loss	$ (1,447)	$ (27,648)	$ (12,248)	$ (42,152)
Weighted-average common shares used in computing net loss per share, basic and diluted	13,978,833	13,723,213	13,886,496	13,504,455
Net loss per share, basic and diluted	$ (0.10)	$ (2.01)	$ (0.88)	$ (3.12)

Net Loss per Share - Antidiluti

Net Loss per Share - Antidilutive Securities Excluded from Computation of Diluted Earnings Per Share (Detail) - shares	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive securities outstanding	3,264,016	1,880,374
Dilutive securities	2,608,695	0
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive securities outstanding	192,307
Dilutive securities	0
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive securities outstanding	2,608,695
Dilutive securities	2,608,695
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive securities outstanding	100,000	100,000
Dilutive securities	0	0
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive securities outstanding	363,014	1,880,374
Dilutive securities	0	0

Endorsement Agreements - Additi

Endorsement Agreements - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		3 Months Ended		9 Months Ended
	Jul. 31, 2014	Jul. 31, 2013	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Endorsement Agreement Disclosure [Line Items]
Asset impairment expense			$ 137	$ 0	$ 4,450	$ 0
Contractual obligation			6,958		6,958
Warrants to purchase common stock	100,000
Weighted Average Exercise Price, Balance (in dollars per share)	$ 11.90
Warrants vesting period	24 months
Contractual term of warrants	5 years
Warrant expense					6	62
Release of restructuring accrual					7,000
Marine MP LLC [Member]
Endorsement Agreement Disclosure [Line Items]
Restricted common stock, shares issued value		$ 8,500
Loss contingency accrual					13,000
ETW Corp [Member]
Endorsement Agreement Disclosure [Line Items]
Restricted common stock, shares issued value	$ 5,000
Prepaid Expense			3,500		3,500
Restricted common stock, shares issued	446,853
Loss contingency accrual					2,200
Restructuring expense					4,800
Expected term (in years)	4 years
Release of restructuring accrual					7,000
Arnold Schwarzenegger Product Line [Member]
Endorsement Agreement Disclosure [Line Items]
Asset impairment expense					2,100
Selling and Marketing Expense [Member]
Endorsement Agreement Disclosure [Line Items]
Warrant expense			$ 0	$ 17	$ 6	$ 50
Warrant [Member]
Endorsement Agreement Disclosure [Line Items]
Expected term (in years)	5 years
Fair value of warrants, assumption, risk free interest rate	1.70%
Fair value of warrants, assumption, dividend yield	0.00%
Fair value of warrants, assumption, expected volatility	55.00%
Warrants vested	100,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 0	$ 71	$ 138	$ 104

Geographical Information - Reve

Geographical Information - Revenue, Net by Geographic Area (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenue, net:
Revenue, net	$ 30,694	$ 33,982	$ 106,473	$ 125,780
UNITED STATES
Revenue, net:
Revenue, net	18,744	23,676	71,955	91,534
International [Member]
Revenue, net:
Revenue, net	$ 11,950	$ 10,306	$ 34,518	$ 34,246

Note 17 - Related Party Trans67

Note 17 - Related Party Transactions (Details Narrative) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Oct. 31, 2013USD ($)ft²	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Convertible note with a related party, net of discount, long term						$ 5,952
Operating lease expense		$ 200	$ 400	$ 800	$ 1,200
Split of death benefit proceeds				50.00%
Total cost of sport ticket						15
Trade Receivables		$ 15,872		$ 15,872		22,003
Lease Agreement With Significant Shareholder [Member]
Area of Related Party Lease | ft²	1,437
Lease Agreement With Significant Shareholder [Member] | Restructuring Charges [Member]
Rent expenses	$ 77
Lease With Former Employee
Operating lease expense			25		75
BodyBuilding.com
Revenue			2,800		13,700
Trade Receivables						1,500
Marketing services			$ 100		$ 300
A N B Bank [Member] | Executive Chairman Of Board Of Directors Convertible Secured Promissory Note Agreement [Member] | Interim Chief Executive Officer President And Chairman [Member]
Convertible note with a related party, net of discount, long term						$ 6,000

Note 18 - Subsequent Events (De

Note 18 - Subsequent Events (Detail) - USD ($) $ / shares in Units, $ in Thousands	Nov. 07, 2016	Sep. 30, 2016	Dec. 31, 2015	Jul. 31, 2014
Exercise price of Warrant				$ 11.90
2016 Convertable Note with Ryan Drexler			$ 6,000
Capstone Claims [Member]
Loss contingency settlement amount		$ 22,000
Capstone Settlement
Cash to be paid	$ 11,000
Warrant value	$ 1,900
Warrant shares	1,289,378
Exercise price of Warrant	$ 1.83
Anticipated gain	$ 8,900
2016 Convertable Note with Ryan Drexler	$ 11,000
Debt Instrument, Defaulted Interest Rate, Stated Percentage	12.00%
Interest on convertible note	10.00%
Debt Instrument, Convertible, Conversion Price	$ 1.83
Common stock reserved for future conversion	6,010,929
Accounts Payable [Member] | Capstone Claims [Member]
Loss contingency settlement amount		$ 21,900