Tile Shop (TTSH) 10-Q 27 Apr 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	Apr. 24, 2017
Document And Entity Information
Entity Registrant Name	TILE SHOP HOLDINGS, INC.
Entity Central Index Key	1,552,800
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Fiscal Period Focus	Q1
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Current Fiscal Year End Date	--12-31
Trading Symbol	tts
Amendment Flag	false
Entity Common Stock, Shares Outstanding (in shares)		51,638,312

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 13,589	$ 6,067
Restricted cash	3,000	3,000
Trade receivables, net	2,973	2,414
Inventories	69,280	74,295
Income tax receivable	378	1,670
Other current assets, net	4,332	8,755
Total Current Assets	93,552	96,201
Property, plant and equipment, net	144,945	141,037
Deferred tax assets	20,168	21,391
Long-term restricted cash	2,612	3,881
Other assets	2,452	2,763
Total Assets	263,729	265,273
Current liabilities:
Accounts payable	18,504	20,321
Current portion of long-term debt	6,922	6,286
Income tax payable	2,716	120
Other accrued liabilities	25,693	33,461
Total Current Liabilities	53,835	60,188
Long-term debt, net	20,272	22,126
Capital lease obligation, net	668	697
Deferred rent	38,234	37,595
Other long-term liabilities	5,536	5,768
Total Liabilities	118,545	126,374
Stockholders’ Equity:
Common stock, par value $0.0001; authorized: 100,000,000 shares; issued and outstanding: 51,629,260 and 51,607,143 shares, respectively	5	5
Preferred stock, par value $0.0001; authorized: 10,000,000 shares; issued and outstanding: 0 shares
Additional paid-in-capital	186,850	185,998
Accumulated deficit	(41,630)	(47,058)
Accumulated other comprehensive loss	(41)	(46)
Total Stockholders' Equity	145,184	138,899
Total Liabilities and Stockholders' Equity	$ 263,729	$ 265,273

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2017	Dec. 31, 2016
Consolidated Balance Sheets [Abstract]
Common stock, par value (per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	51,629,260	51,607,143
Common stock, shares outstanding	51,629,260	51,607,143
Preferred stock, par value (per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Consolidated Statements of Operations [Abstract]
Net sales	$ 92,135	$ 84,714
Cost of sales	27,390	25,009
Gross profit	64,745	59,705
Selling, general and administrative expenses	51,212	47,949
Income from operations	13,533	11,756
Interest expense	(485)	(570)
Other income	36	31
Income before income taxes	13,084	11,217
Provision for income taxes	(5,075)	(4,459)
Net income	$ 8,009	$ 6,758
Income per common share:
Basic	$ 0.16	$ 0.13
Diluted	$ 0.15	$ 0.13
Weighted average shares outstanding:
Basic	51,523,627	51,359,167
Diluted	52,140,945	51,666,432

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Consolidated Statements of Comprehensive Income [Abstract]
Net income	$ 8,009	$ 6,758
Currency translation adjustment	5	2
Other comprehensive income	5	2
Comprehensive income	$ 8,014	$ 6,760

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings (Deficit) [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
Reclassification of impact of ASU 2016-09 (see Note 1)		$ 687	$ (536)		$ 151
Adjusted balance	$ 5	180,879	(65,521)	$ (11)	115,352
Balance at Dec. 31, 2015	$ 5	180,192	(64,985)	(11)	115,201
Balance (in shares) at Dec. 31, 2015	51,437,973
Issuance of restricted shares (in shares)	73,384
Stock based compensation		4,333			4,333
Stock option exercises		786			786
Stock option exercises (in shares)	95,786
Foreign currency translation adjustments				(35)	(35)
Net income			18,463		$ 18,463
Balance (in shares) at Dec. 31, 2016	51,607,143				51,607,143
Balance at Dec. 31, 2016	$ 5	185,998	(47,058)	(46)	$ 138,899
Issuance of restricted shares (in shares)	20,000
Cancellation of restricted shares (in shares)	(5,000)
Stock based compensation		842			842
Stock option exercises		10			10
Stock option exercises (in shares)	7,117
Dividends paid			(2,581)		(2,581)
Foreign currency translation adjustments				5	5
Net income			8,009		$ 8,009
Balance (in shares) at Mar. 31, 2017	51,629,260				51,629,260
Balance at Mar. 31, 2017	$ 5	$ 186,850	$ (41,630)	$ (41)	$ 145,184

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash Flows From Operating Activities
Net income	$ 8,009	$ 6,758
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation & amortization	6,336	5,571
Amortization of debt issuance costs	174	157
Loss on disposals of property, plant and equipment	75	70
Deferred rent	710	678
Stock based compensation	842	1,229
Deferred income taxes	1,223	283
Changes in operating assets and liabilities:
Trade receivables	(559)	(402)
Inventories	5,016	5,642
Prepaid expenses and other assets	4,589	576
Accounts payable	(2,413)	(703)
Income tax receivable / payable	3,888	2,852
Accrued expenses and other liabilities	(7,836)	4,762
Net cash provided by operating activities	20,054	27,473
Cash Flows From Investing Activities
Purchases of property, plant and equipment	(9,963)	(6,375)
Net cash used in investing activities	(9,963)	(6,375)
Cash Flows From Financing Activities
Release of restricted cash	1,269
Payments of long-term debt and capital lease obligations	(16,272)	(15,031)
Advances on line of credit	15,000
Dividends paid	(2,581)
Proceeds from exercise of stock options	42	9
Employee taxes paid for shares withheld	(32)
Security deposits		(3)
Net cash used in financing activities	(2,574)	(15,025)
Effect of exchange rate changes on cash	5	2
Net change in cash	7,522	6,075
Cash and cash equivalents beginning of period	6,067	10,330
Cash and cash equivalents end of period	13,589	16,405
Supplemental disclosure of cash flow information
Purchases of property, plant and equipment included in accounts payable and accrued expenses	2,867	1,052
Cash paid for interest	481	673
Cash (received) paid for income taxes, net	$ (44)	$ 1,607

Background

Background	3 Months Ended
	Mar. 31, 2017
Background [Abstract]
Background	 No te 1: Background  The Tile Shop, LLC (“The Tile Shop”) was formed on December 30, 2002, as a Delaware limited liability company and began operations on January 1, 2003. Tile Shop Holdings, Inc. (“Holdings,” and together with its wholly owned subsidiaries, the “Company”) was incorporated under the laws of the state of Delaware in June 2012 to become the parent company of The Tile Shop, LLC.  The Company is a specialty retailer of manufactured and natural stone tiles, setting and maintenance materials, and related accessories in the United States. The Company manufactures its own setting and maintenance materials, such as thinset, grout, and sealers. The Company’s primary market is retail sales to consumers, contractors, designers and home builders. As of March 31, 2017 , the Company had 126 stores in 31 states and the District of Columbia, as well as an on-line retail operation. The Company also has distribution centers located in Michigan, New Jersey, Oklahoma, Virginia and Wisconsin. The Company has a sourcing operation located in China.  The accompanying Consolidated Financial Statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the rules and regulations for reporting on Form 10 ‑ Q. Accordingly, they do not include certain information and disclosures required for comprehensive financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and are of a normal recurring nature, including the elimination of all intercompany transactions. Operating results for the three months ended March 31, 2017 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2017 .  These statements should be read in conjunction with the Consolidated Financial Statements and footnotes included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2016 . The accounting policies used in preparing these Consolidated Financial Statements are the same as those described in Note 1 to the Consolidated Financial Statements in such Form 10-K.  Recently Adopted Accounting Pronouncements  In July 2015, the Financial Accounting Standards Board (“ FASB ”) issued a standard which simplifies the subsequent measurement of inventory. Previously, an entity was required to measure inventory at the lower of cost or market, whereby market can be replacement cost, net realizable value, or net realizable value less an approximately normal profit margin. The changes require d that inventory be measured at the lower of cost and net realizable value, thereby eliminating the use of the other two market methodologies. Net realizable value is defined as the estimated selling prices in the ordinary course of business less reasonably predictable costs of completion, disposal, and transportation. The standard was effective for the Company at the beginning of fiscal 2017. The adoption of this new standard did not have a material effect on the Company’s financial statements.  Accounting Pronouncements Not Yet Adopted  In May 2014, the FASB issued a final standard on revenue from contracts with customers. This new standard introduces a comprehensive revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. In 2016, the FASB issued several amendments to the standard, including principal versus agent considerations when another party is involved in providing goods or services to a customer, the application of identifying performance obligations, and the recognition of expected breakage amounts either proportionally in earnings as redemptions occur or when redemption is remote. The Company continues to assess the impacts of this standard, including evaluating if its current polices to account for samples, gift cards, and sales returns will change under the new standard. As the Company finalizes its assessment, the Company will take steps to define its accounting policies under the new standard, establish new processes and controls when warranted, and ensure these processes are designed to capture the information necessary to conform to the transitional disclosure requirements. The standard is effective for the Company in fiscal 2018 and provides for either full retrospective adoption or modified retrospective adoption by which the cumulative effect of the change is recognized in retained earnings at the date of initial application. The Company has elected to adopt this standard using the modified retrospective approach.  In February 2016, the FASB issued a standard that primarily requires organizations that lease assets to recognize the rights and obligations created by those leases on the Consolidated Balance Sheet. The standard is effective in 2019, with early adoption permitted. The Company is currently assessing the effect the new standard will have on its consolidated financial statements.  In August 2016, the FASB issued an accounting standards update with new guidance on how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The amendments in the standards update provide guidance on eight specific cash flow issues. The standards update is effective retrospectively for fiscal years and interim periods beginning after December 15, 2017, with early adoption permitted. The Company is currently assessing the effect the new standard will have on its consolidated financial statements.  In November 2016, the FASB issued new guidance on restricted cash on the statement of cash flows. The new guidance requires the classification and presentation of changes in restricted cash and cash equivalents in the statement of cash flows. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning and ending balances shown on the statement of cash flows. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, with early adoption permitted. The guidance should be applied retrospectively after adoption. The Company’s r estricted cash and long-term restricted cash balances were $3.0 million and $2.6 million, respectively, as of March 31, 2017 . Upon adopting the new standard, the Company anticipates that the fluctuations in the restricted cash and long-term restricted cash balances will impact its statement of cash flows.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2017
Inventories [Abstract]
Inventories	Note 2: Inventories  Inventories are stated at the lower of cost (determined on the weighted-average cost method) or market. Inventories consist primarily of merchandise held for sale. Inventories were comprised of the following as of March 31, 2017 and December 31, 2016 :      (in thousands)  March 31, December 31,  2017 2016  Finished goods $ 59,853 $ 61,949  Raw materials 1,979 2,312  Finished goods in transit 7,448 10,034  Total $ 69,280 $ 74,295  The Company records provisions for losses related to shrinkage and other amounts that are otherwise not expected to be fully recoverable. These provisions are calculated based on historical shrinkage, selling price, margin and current business trends. The provision for losses related to shrinkage and other amounts was $365,000 and $163,000 as of March 31, 2017 and December 31, 2016 , respectively.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2017
Income Taxes [Abstract]
Income Taxes	Note 3: Income taxes  The Company's effective tax rate on net income before income taxes for the three months ended March 31, 2017 and 2016 was 38.8% and 39.8% , respectively. The improvement in the effective tax rate in 2017 was due to the vesting of certain incentive stock option awards that resulted in a decrease in non-deductible stock-based compensation expense . For the three months ended March 31, 2017 and 2016 , the Company recorded a provision for income taxes of $5.1 million and $4.5 million, respectively.  The Company records interest and penalties relating to uncertain tax positions in income tax expense. As of March 31, 2017 and 2016 , the Company has not recognized any liabilities for uncertain tax positions, nor have interest and penalties related to uncertain tax positions been accrued.

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share	Note 4: Earnings Per Share  Basic earnings per share is calculated by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is calculated by dividing net income by the weighted-average number of common shares outstanding, after taking into consideration all dilutive potential shares outstanding during the period.  Basic and diluted earnings per share were calculated as follows:      (dollars in thousands)  For the three months ended  March 31,  2017 2016  Net income $ 8,009 $ 6,758  Weighted average basic shares outstanding 51,523,627 51,359,167  Effect of dilutive securities attributable to stock-based awards 617,318 307,265  Weighted average diluted shares outstanding 52,140,945 51,666,432  Income per common share:  Basic $ 0.16 $ 0.13  Dilutive $ 0.15 $ 0.13  Anti-dilutive securities excluded from earnings per share calculation 272,336 303,008 

Other Accrued Liabilities

Other Accrued Liabilities	3 Months Ended
	Mar. 31, 2017
Other Accrued Liabilities [Abstract]
Other Accrued Liabilities	Note 5: Other Accrued Liabilities  Other accrued liabilities consisted of the following:      (in thousands)  March 31, December 31,  2017 2016  Shareholder litigation accrual $ - $ 9,500  Customer deposits 9,164 7,742  Accrued wages and salaries 4,093 4,962  Sales return reserve 3,766 3,080  Payroll and sales taxes 3,784 2,691  Other current liabilities 4,886 5,486  Total other accrued liabilities $ 25,693 $ 33,461 

Long-term Debt

Long-term Debt	3 Months Ended
	Mar. 31, 2017
Long-term Debt [Abstract]
Long-term Debt	Note 6: Long-term Debt  On June 2, 2015, the Company and its operating subsidiary, The Tile Shop, LLC, entered into a credit agreement with Fifth Third Bank, Bank of America, N.A., and Huntington National Bank (as amended, the “Credit Agreement”). On December 9, 2016, the Credit Agreement was amended to permit an additional New Markets Tax Credit Financing arrangement and on February 10, 2017, the Credit Agreement was amended to permit the Company to make certain dividend payments. The Credit Agreement provides the Company with a $125.0 million senior secured credit facility, comprised of a five -year $50.0 million term loan and a $75.0 million revolving line of credit. The Credit Agreement is secured by virtually all of the assets of the Company, including but not limited to, inventory, receivables, equipment and real property. Borrowings pursuant to the Credit Agreement bear interest at either a base rate or a LIBOR-based rate, at the option of the Company. The LIBOR-based rate will range from LIBOR plus 1.50% to 2.00% , depending on The Tile Shop’s leverage ratio. The base rate is equal to the greatest of: (a) the Federal funds rate plus 0.50% , (b) the Fifth Third Bank “prime rate,” and (c) the Eurodollar rate plus 1.00% , in each case plus 0.50% to 1.00% depending on The Tile Shop’s leverage ratio. At March 31, 2017 the base interest rate was 4.50% and the LIBOR-based interest rate was 2.48% . Borrowings outstanding consisted of $10.0 million on the revolving line of credit and $16.5 million on the term loan as of March 31, 2017 . There was $65.0 million available for borrowing on the revolving line of credit as of March 31, 2017 . The Company can elect to prepay the term loan without incurring a penalty. Additional borrowings pursuant to the Credit Agreement may be used to support the Company’s growth and for working capital purposes. The Company incurred $1.0 million of debt issuance costs in connection with the Credit Agreement. These costs were capitalized as other current and other noncurrent assets, and will be amortized over the five-year life of the Credit Agreement. The term loan requires quarterly principal payments as follows (in thousands):     Period  June 30, 2017 $ 1,250  September 30, 2017 to June 30, 2018 1,875  September 30, 2018 to March 31, 2020 2,500  The Credit Agreement contains customary events of default, conditions to borrowings, and restrictive covenants, including restrictions on the Company’s ability to dispose of assets, make acquisitions, incur additional debt, incur liens, make investments, or enter into transactions with affiliates on other than terms that could be obtained in an arm’s length transaction. The Credit Agreement also includes financial and other covenants including covenants to maintain certain fixed charge coverage ratios and rent adjusted leverage ratios. The Company was in compliance with the covenants as of March 31, 2017 .  We have a standby letter of credit outstanding related to our workers compensation insurance policy. As of March 31, 2017 and 2016 , the standby letter of credit totaled $1.1 million and $0.9 million, respectively.   Long-term debt consisted of the following at March 31, 2017 and December 31, 2016 (in thousands):     March 31, 2017 December 31, 2016  Unamortized Unamortized  Debt Issuance Debt Issuance  Principal Costs Principal Costs  Term note payable - interest at 2.48% and 2.27% at March 31, 2017 and December 31, 2016, respectively $ 16,471 $ (82) $ 17,721 $ (114)  Commercial bank credit facility 10,000 - 10,000 -  Variable interest rate bonds ( 0.99% and 0.89% at March 31, 2017 and December 31, 2016), which mature April 1, 2023, collateralized by buildings and equipment 805 - 805 -  Total debt obligations 27,276 (82) 28,526 (114)  Less: current portion 6,975 (53) 6,350 (64)  Debt obligations, net of current portion $ 20,301 $ (29) $ 22,176 $ (50)

Fair Value of Financial Instrum

Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2017
Fair Value of Financial Instruments [Abstract]
Fair Value of Financial Instruments	Note 7: Fair Value of Financial Instruments  Fair value is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. To measure fair value, the Company uses a three-tier valuation hierarchy based upon observable and non-observable inputs:  Level 1 – Unadjusted quoted prices that are available in active markets for the identical assets or liabilities at the measurement date.  Level 2 – Significant other observable inputs available at the measurement date, other than quoted prices included in Level 1, either directly or indirectly, including: · Quoted prices for similar assets or liabilities in active markets; · Quoted prices for identical or similar assets in non-active markets; · Inputs other than quoted prices that are observable for the asset or liability; and · Inputs that are derived principally from or corroborated by other observable market data.  Level 3 – Significant unobservable inputs that cannot be corroborated by observable market data and reflect the use of significant management judgment.  The following table sets forth by Level within the fair value hierarchy the Company’s financial assets that were accounted for at fair value on a recurring basis at March 31, 2017 and December 31, 2016 according to the valuation techniques the Company uses to determine their fair values. There have been no transfers of assets among the fair value hierarchies presented.      Pricing Fair Value at  Category March 31, 2017 December 31, 2016  Assets (in thousands)  Cash and cash equivalents Level 1 $ 13,589 $ 6,067  Restricted cash Level 1 3,000 3,000  Long-term restricted cash Level 1 2,612 3,881  The following methods and assumptions were used to estimate the fair value of each class of financial instrument. There have been no changes in the valuation techniques used by the Company to value the Company’s financial instruments.  · Cash and cash equivalents: Consists of cash on hand and bank deposits. The value was measured using quoted market prices in active markets. The carrying amount approximates fair value.  · Restricted cash: Consists of cash and cash equivalents held in bank deposit accounts restricted as to withdrawal or are under the terms of use for current operations. The value was measured using quoted market prices in active markets. The carrying amount approximates fair value.  · Long term restricted cash: Consists of cash and cash equivalents held in bank deposit accounts restricted as to withdrawal and designated for expenditure in the construction of noncurrent assets. The value was measured using quoted market prices in active markets. The carrying amount approximates fair value.  Fair value measurements also apply to certain non-financial assets and liabilities measured at fair value on a nonrecurring basis. Property, plant and equipment is measured at fair value when an impairment is recognized and the related assets are written down to fair value. The Company did not recognize any significant impairment losses during 2017 or 2016 . The carrying value of the Company’s borrowings under its credit agreement approximate fair value based upon the market interest rates available to the Company for debt obligations with similar risks and maturities.

Equity Incentive Plans

Equity Incentive Plans	3 Months Ended
	Mar. 31, 2017
Equity Incentive Plans [Abstract]
Equity Incentive Plans	Note 8: Equity Incentive Plans  Stock options:  The Company measures and recognizes compensation expense for all stock-based awards at fair value. The financial statements for the three months ended March 31, 2017 and 2016 include compensation cost for the portion of outstanding awards that vested during those periods. The Company recognizes stock-based compensation costs on a straight-line basis over the requisite service period of the award, which is generally the option vesting term. Total stock-based compensation expense related to stock options was $0.5 million and $1.0 million for the three months ended March 31, 2017 and 2016 , respectively. Stock-based compensation expense is included in selling, general and administrative expenses in the accompanying Consolidated Statements of Operations.  As of March 31, 2017 , the Company had outstanding stock options to purchase 2,390,872 shares of common stock at a weighted average exercise price of $13.99 .  Restricted stock:  The Company awards restricted common shares to selected employees and to non-employee directors. Recipients are not required to provide any consideration other than continued service. Restricted share awards are subject to certain restrictions on transfer, and all or part of the shares awarded may be subject to forfeiture upon the occurrence of certain events, including employment termination. The restricted stock is valued at its grant date fair value and expensed over the requisite service period or the vesting term of the awards. Total stock-based compensation expense related to restricted stock was $0.3 million and $0.2 million for the three months ended March 31, 2017 and 2016 , respectively. Stock-based compensation expense is included in selling, general and administrative expenses in the accompanying Consolidated Statements of Operations.  As of March 31, 2017 , the Company had 100,884 outstanding restricted common shares.

New Market Tax Credit

New Market Tax Credit	3 Months Ended
	Mar. 31, 2017
New Market Tax Credit [Abstract]
New Market Tax Credit	Note 9: New Market Tax Credit  2016 New Market Tax Credit  In December 2016, the Company entered into a financing transaction with U.S. Bank Community, LLC (“U.S. Bank”) related to a $9.2 million expansion of the Company’s facility in Durant, Oklahoma. U.S. Bank made a capital contribution to, and Tile Shop Lending , Inc. (“Tile Shop Lending”) made a loan to, Twain Investment Fund 192 LLC (the “Investment Fund”) under a qualified New Markets Tax Credit (“NMTC”) program. The NMTC program was provided for in the Community Renewal Tax Relief Act of 2000 (the “Act”) and is intended to induce capital investment in qualified lower income communities. The Act permits taxpayers to claim credits against their Federal income taxes for up to 39% of qualified investments in the equity of community development entities (“CDEs”). CDEs are privately managed investment institutions that are certified to make qualified low-income community investments.  In December 2016, Tile Shop Lending loaned $6.7 million to the Investment Fund at an interest rate of 1.37% per year and with a maturity of December 31, 2046 . The Investment Fund then contributed the loan to a CDE, which, in turn, loaned the funds on similar terms to Tile Shop of Oklahoma, LLC, an indirect, wholly-owned subsidiary of Holdings. The proceeds of the loans from the CDEs (including loans representing the capital contribution made by U.S. Bank , net of syndication fees) were used to partially fund the distribution center project.  In December 2016, U.S. Bank also contributed $3.1 million to the Investment Funds and, by virtue of such contribution, is entitled to substantially all of the tax benefits derived from the NMTCs, while the Company effectively received net loan proceeds equal to U.S. Bank’s contributions to the Investment Fund. This transaction includes a put/call provision whereby the Company may be obligated or entitled to repurchase U.S. Bank’s interest. The Company believes that U.S. Bank will exercise the put option in December 2023 at the end of the recapture period. The value attributed to the put/call is de minimis. The NMTC is subject to 100% recapture for a period of seven years as provided in the Internal Revenue Code. The Company is required to be in compliance with various regulations and contractual provisions that apply to the NMTC arrangement. Non-compliance with applicable requirements could result in projected tax benefits not being realized and, therefore, could require the Company to indemnify U.S. Bank for any loss or recapture of NMTCs related to the financing until such time as the obligation to deliver tax benefits is relieved. The Company does not anticipate any credit recaptures will be required in connection with this arrangement.  The Company has determined that the financing arrangement with the Investment Fund and CDEs contains a variable interest entity (“VIE”). The ongoing activities of the Investment Fund – collecting and remitting interest and fees and NMTC compliance – were all considered in the initial design and are not expected to significantly affect economic performance throughout the life of the Investment Fund. Management considered the contractual arrangements that obligate the Company to deliver tax benefits and provide various other guarantees to the structure; U.S. Bank’s lack of a material interest in the underling economics of the project; and the fact that the Company is obligated to absorb losses of the Investment Fund. The Company concluded that it is the primary beneficiary of the VIE and consolidated the Investment Fund, as a VIE, in accordance with the accounting standards for consolidation. In 2016, U.S. Bank’s contributions, of $3.1 million, net of syndications fees, were included in cash, restricted cash, other accrued liabilities and other long-term liabilities in the Consolidated Balance Sheet. The Company incurred $1.2 million of syndication fees in connection with this transaction which were classified as other current assets and other non-current assets in the Consolidated Balance Sheet. The Company is recognizing the benefit of this net $1.9 million contribution over the seven -year compliance period as it is being earned through the on-going compliance with the conditions of the NMTC program. As of March 31, 2017 , the balance of the contribution liability was $3.1 million, of which $0.5 million is classified as other accrued liabilities on the Consolidated Balance Sheet and $2.6 million is classified as other long-term liabilities on the Consolidated Balance Sheet.  After closing on this transaction, the Company is able to request reimbursement for certain expenditures made in connection with the expansion of the distribution center in Durant, Oklahoma from the Investment Fund. Expenditures that qualify for reimbursement include building costs, equipment purchases, and other expenditures tied to the expansion of the facility. As of March 31, 2017 , the balance available in the Investment Fund available for reimbursement to the Company was $5.6 million. The Company classified $3.0 million of th e Investment Fund balance to be used toward the purchase of current assets as restricted cash and $ 2.6 million of the Investment Fund balance to be used toward the purchase of long-term assets as long-term restricted cash in the Consolidated Balance Sheet at March 31, 2017 . Subsequent to March 31, 2017, the restriction on the Company’s ability to access $4.8 million of the balance in the Investment Fund was lifted and this amount was transferred to the Company.  2013 New Market Tax Credit  In July 2013, the Company entered into a financing transaction with U.S. Bank and Chase Community Equity (“Chase”, and collectively with Chase, the “investors”) related to a $19.1 million acquisition, rehabilitation, and construction of the Company’s distribution center and manufacturing facilities in Durant, Oklahoma. In this transaction, Tile Shop Lending loaned $13.5 million to the Tile Shop Investment Fund LLC. The investors contributed $5.6 million to the Tile Shop Investment Fund LLC. The investors are entitled to the tax benefits derived from the NMTC by virtue of their contribution while the Company received the proceeds, net of syndication fees, to apply toward the construction project. This transaction includes a put/call provision whereby the Company may be obligated or entitled to repurchase the investors’ interest. The Company believes that the investors will exercise the put option in September 2020 at the end of the recapture period. The value attributed to the put/call is de minimis. The NMTC is subject to 100% recapture for a period of seven years as provided in the Internal Revenue Code. The Company is required to be in compliance with various regulations and contractual provisions that apply to the NMTC arrangement. Non-compliance with applicable requirements could result in projected tax benefits not being realized and, therefore, could require the Company to indemnify the investors for any loss or recapture of NMTCs related to the financing until such time as the obligation to deliver tax benefits is relieved. The Company does not anticipate any credit recaptures will be required in connection with this arrangement.  The Company determined that this financing arrangement contains a VIE. The ongoing activities of the Tile Shop Investment Fund LLC – collecting and remitting interest and fees and NMTC compliance – were all considered in the initial design and are not expected to significantly affect economic performance throughout the life of the Tile Shop Investment Fund LLC. Management considered the contractual arrangements that obligate the Company to deliver tax benefits and provide various other guarantees to the structure; the investors lack of a material interest in the underling economics of the project; and the fact that the Company is obligated to absorb losses of the Investment Fund. The Company concluded that it is the primary beneficiary of the VIE and consolidated the Tile Shop Investment Fund LLC, as a VIE, in accordance with the accounting standards for consolida tion. In 2013, the investor s ’ contributions, of $5.6 million, net of syndication fees , were included in cash, restricted cash, other accrued liabilities and other long-term liabilities in the Consolidated Balance Sheet. The Company incurred $1.2 million of syndication fees in connection with this transaction which were classified as other current assets and other non-current assets in the Consolidated Balance Sheet. The Company is recognizing the benefit of this net $4.4 million contribution over the seven -year compliance period as it is being earned through the on-going compliance with the conditions of th e NMTC program. As of March 31, 2017 , the balance of the contribution liability was $2.2 million, of which $0.7 million is classified as other accrued liabilities on the Consolidated Balance Sheet and $1.5 million is classified as other long -term liabilities on the Consolidated Balance Sheet. 

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 10: Commitments and Contingencies  The Company, two of its former executive officers, three of its outside directors, two of its former directors, and certain companies affiliated with the directors, are defendants in a consolidated class action brought under the federal securities laws and now pending in the United States District Court for the District of Minnesota under the caption Beaver County Employees’ Retirement Fund, et al. v. Tile Shop Holdings, Inc., et al. Several related actions were filed in 2013 and subsequently consolidated. The plaintiffs are three investors who represent classes consisting of (1) all purchasers of Tile Shop common stock between August 22, 2012 and January 28, 2014 (the “class period”), seeking to pursue remedies under the Securities Exchange Act of 1934; and (2) all purchasers of Tile Shop common stock pursuant and/or traceable to the Company’s December 2012 registration statement, seeking to pursue remedies under the Securities Act of 1933. Six firms who were underwriters in the December 2012 secondary public offering are also named as defendants. The plaintiffs allege that during the class period, defendants failed to disclose certain related party transactions in the Company’s SEC filings and press releases. The plaintiffs assert claims under Sections 11, 12(a)(2), and 15 of the Securities Act of 1933, and under Sections 10(b) and 20(a) of the Securities Exchange Act of 1934. In addition to attorneys’ fees and costs, the plaintiffs seek to recover damages on behalf of class members. Subsequent to December 31, 2016, the parties entered into a Stipulation of Settlement (“Stipulation”) dated January 13, 2017 to settle all claims. Pursuant to the Stipulation, $9.5 million was paid on behalf of all defendants. The Company has agreed to pay $5.0 million of that amount and the insurance company providing coverage for the initial tier of the Company’s directors and officer s liability insurance policy has agreed to pay $4.5 million of that amount . The Company and the insurance provider subsequently deposited money in to an escrow account that ha d been established to hold the settlement fund. The settlement is subject to court approval. The court has scheduled a hearing on whether to grant final approval of the settlement for May 3, 2017.  The Company also is a nominal d efendant in three actions brought derivatively on behalf of the Company by three shareholders in the Court of Cha ncery for the State of Delaware. Two of the actions were filed in 2015 and then consolidated (the “Consolidated Actions”). On July 31, 2015, the plaintiff-shareholders in the Consolidated Actions filed a consolidated complaint. The consolidated complaint names as defendants four current members of the Company’s Board of Directors, two of its former d irectors, and a former employee of the Company. The third action (the “Third Action”) was filed on or about September 28, 2016 against seven members of the Company’s Board of Directors, a former officer, and a former employee. All of the complaints track many of the same factual allegations as have been made in the above-described federal securities class action. They allege that the defendant-directors and/or officer breached their fiduciary duties by failing to adopt adequate internal controls for the Company, by approving false and misleading statements issued by the Company, by causing the Company to violate generally accepted accounting principles and SEC regulations, by engaging in or approving alleged insider trading, and by permitting the Company’s primary product to contain illegal amounts of lead. The complaints also allege claims for insider trading and/or unjust enrichment. The complaints seek damages, disgorgement, an award of attorneys’ fees and other expenses, and an order compelling changes to the Company’s corporate governance and internal procedures. In 2015, the defendants moved to dismiss the Consolidated Actions, or in the alternative, to stay the Consolidated Actions pending resolution of the Beaver County Employees’ Retirement Fund action described above. Subsequently, upon agreement of the parties, the court entered an o rder staying the Consolidated Actions. Recently the Company moved to dismiss the newly-filed Third Action, or in the alternative, to stay the Third Action until resolution of the Beaver County Employees’ Retirement Fund action described above, or until the Company’s Board of Directors takes action on the demand described below. That motion has not yet been decided.  By letter dated May 19, 2016, a shareholder of the Company, through his attorney and prior to filing the Third Action, demanded that the Board of Directors investigate alleged breaches of fiduciary duty related to the same matters described above, and take action against certain present and former officers and directors of the Company. The Board of Directors has appointed a committee of two independent directors to investigate and evaluate the matters raised in the demand letter, and to recommend to the Company’s Board of Directors what actions, if any should be taken by the Company with respect to the matters raised in the demand letter.  Given the uncertainty of litigation and the current stage of the derivative actions, the Company cannot reasonably estimate the possible loss or range of loss that may result. The Company maintains directors and officers liability insurance policies that may reduce the Company’s exposure, if any. In the event the Company incurs a loss, the Company will pursue recoveries to the maximum extent available under these policies.  The Company is also, from time to time, subject to claims and disputes arising in the normal course of business. In the opinion of management, while the outcome of such claims and disputes cannot be predicted with certainty, the Company’s ultimate liability in connection with these matters is not expected to have a material adverse effect on the results of operations, financial position, or cash flows.

Subsequent Event

Subsequent Event	3 Months Ended
	Mar. 31, 2017
Subsequent Event [Abstract]
Subsequent Event	Note 11: Subsequent Event  On April 18, 2017 , the Company declared a $0.05 dividend to stockholders of record as of the close of business on May 2, 2017 . The dividend will be paid on May 16, 2017 .

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2017
Inventories [Abstract]
Schedule of Inventories	   (in thousands)  March 31, December 31,  2017 2016  Finished goods $ 59,853 $ 61,949  Raw materials 1,979 2,312  Finished goods in transit 7,448 10,034  Total $ 69,280 $ 74,295 

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	   (dollars in thousands)  For the three months ended  March 31,  2017 2016  Net income $ 8,009 $ 6,758  Weighted average basic shares outstanding 51,523,627 51,359,167  Effect of dilutive securities attributable to stock-based awards 617,318 307,265  Weighted average diluted shares outstanding 52,140,945 51,666,432  Income per common share:  Basic $ 0.16 $ 0.13  Dilutive $ 0.15 $ 0.13  Anti-dilutive securities excluded from earnings per share calculation 272,336 303,008 

Other Accrued Liabilities (Tabl

Other Accrued Liabilities (Tables)	3 Months Ended
	Mar. 31, 2017
Other Accrued Liabilities [Abstract]
Schedule of Other Accrued Liabilities	   (in thousands)  March 31, December 31,  2017 2016  Shareholder litigation accrual $ - $ 9,500  Customer deposits 9,164 7,742  Accrued wages and salaries 4,093 4,962  Sales return reserve 3,766 3,080  Payroll and sales taxes 3,784 2,691  Other current liabilities 4,886 5,486  Total other accrued liabilities $ 25,693 $ 33,461 

Long-term Debt (Tables)

Long-term Debt (Tables)	3 Months Ended
	Mar. 31, 2017
Long-term Debt [Abstract]
Summary of Quarterly Term Loan Principal Payments	   Period  June 30, 2017 $ 1,250  September 30, 2017 to June 30, 2018 1,875  September 30, 2018 to March 31, 2020 2,500 
Schedule of Long-Term Debt	  March 31, 2017 December 31, 2016  Unamortized Unamortized  Debt Issuance Debt Issuance  Principal Costs Principal Costs  Term note payable - interest at 2.48% and 2.27% at March 31, 2017 and December 31, 2016, respectively $ 16,471 $ (82) $ 17,721 $ (114)  Commercial bank credit facility 10,000 - 10,000 -  Variable interest rate bonds ( 0.99% and 0.89% at March 31, 2017 and December 31, 2016), which mature April 1, 2023, collateralized by buildings and equipment 805 - 805 -  Total debt obligations 27,276 (82) 28,526 (114)  Less: current portion 6,975 (53) 6,350 (64)  Debt obligations, net of current portion $ 20,301 $ (29) $ 22,176 $ (50) 

Fair Value of Financial Instr23

Fair Value of Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2017
Fair Value of Financial Instruments [Abstract]
Summary of Fair Value of Financial Assets Measured on a Recurring Basis	   Pricing Fair Value at  Category March 31, 2017 December 31, 2016  Assets (in thousands)  Cash and cash equivalents Level 1 $ 13,589 $ 6,067  Restricted cash Level 1 3,000 3,000  Long-term restricted cash Level 1 2,612 3,881 

Background (Narrative) (Details

Background (Narrative) (Details) $ in Thousands	Mar. 31, 2017USD ($)storestate	Dec. 31, 2016USD ($)
Background [Abstract]
Number of stores | store	126
Number of states in which entity operates | state	31
Restricted cash	$ 3,000	$ 3,000
Long-term restricted cash	$ 2,612	$ 3,881

Inventories (Schedule of Invent

Inventories (Schedule of Inventories) (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Inventories [Abstract]
Finished goods	$ 59,853	$ 61,949
Raw materials	1,979	2,312
Finished goods in transit	7,448	10,034
Total	69,280	74,295
Inventory, provision for shrinkage and other	$ 365	$ 163

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Taxes [Abstract]
Effective income tax rate	38.80%	39.80%
Provision for income taxes	$ 5,075,000	$ 4,459,000
Liability for uncertain tax positions	0	0
Income tax interest and penalties related to uncertain tax positions	$ 0	$ 0

Earnings Per Share (Schedule of

Earnings Per Share (Schedule of Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Earnings Per Share [Abstract]
Net income	$ 8,009	$ 6,758	$ 18,463
Weighted average basic shares outstanding	51,523,627	51,359,167
Effect of dilutive securities attributable to stock-based awards	617,318	307,265
Weighted average diluted shares outstanding	52,140,945	51,666,432
Basic income per common share	$ 0.16	$ 0.13
Dilutive income per common share	$ 0.15	$ 0.13
Anti-dilutive securities excluded from earnings per share calculation	272,336	303,008

Other Accrued Liabilities (Sche

Other Accrued Liabilities (Schedule of Other Accrued Liabilities) (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Other Accrued Liabilities [Abstract]
Shareholder litigation accrual		$ 9,500
Customer deposits	$ 9,164	7,742
Accrued wages and salaries	4,093	4,962
Sales return reserve	3,766	3,080
Payroll and sales taxes	3,784	2,691
Other current liabilities	4,886	5,486
Total other accrued liabilities	$ 25,693	$ 33,461

Long-term Debt (Narrative) (Det

Long-term Debt (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016	Jun. 02, 2015
Debt Instrument [Line Items]
Advances on line of credit	$ 15,000
Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Credit facility effective interest rate	1.50%
Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Credit facility effective interest rate	2.00%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 75,000
Credit facility, available borrowing capacity	$ 65,000
Term Loan [Member]
Debt Instrument [Line Items]
Credit facility effective interest rate	2.48%	2.27%
Letter of Credit [Member]
Debt Instrument [Line Items]
Line of credit outstanding	$ 1,100		$ 900
Credit Agreement [Member]
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 125,000
Debt issuance costs				$ 1,000
Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Credit facility effective interest rate	2.48%
Credit Agreement [Member] | Federal Funds Rate [Member]
Debt Instrument [Line Items]
Credit facility, spread on variable interest rate	0.50%
Credit Agreement [Member] | Eurodollar [Member]
Debt Instrument [Line Items]
Credit facility, spread on variable interest rate	1.00%
Credit Agreement [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Credit facility effective interest rate	4.50%
Credit Agreement [Member] | Minimum [Member]
Debt Instrument [Line Items]
Credit facility, interest rate based on leverage ratio	0.50%
Credit Agreement [Member] | Maximum [Member]
Debt Instrument [Line Items]
Credit facility, interest rate based on leverage ratio	1.00%
Credit Agreement [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 50,000
Credit facility term	5 years
Loan payable	$ 16,500

Long-Term Debt (Summary of Quar

Long-Term Debt (Summary of Quarterly Term Loan Principal Payments) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)
March 31, 2017 to June 30, 2017 [Member]
Debt Instrument [Line Items]
Quarterly principal payments	$ 1,250
September 30, 2017 to June 30, 2018 [Member]
Debt Instrument [Line Items]
Quarterly principal payments	1,875
September 30, 2018 to March 31, 2020 [Member]
Debt Instrument [Line Items]
Quarterly principal payments	$ 2,500

Long-term Debt (Schedule of Lon

Long-term Debt (Schedule of Long-Term Debt) (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Principal, Total debt obligations	$ 27,276	$ 28,526
Unamortized Debt Issuance Costs, Total debt obligations	(82)	(114)
Principal, Less: current portion	6,975	6,350
Unamortized Debt Issuance Costs, Less: current portion	(53)	(64)
Principal, Debt obligations, net of current poriton	20,301	22,176
Unamortized Debt Issuance Costs, Debt obligations, net of current portion	(29)	(50)
Term Loan [Member]
Debt Instrument [Line Items]
Principal, Total debt obligations	16,471	17,721
Unamortized Debt Issuance Costs, Total debt obligations	$ (82)	$ (114)
Effective interest rate	2.48%	2.27%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Principal, Total debt obligations	$ 10,000	$ 10,000
Variable Rate Debt [Member]
Debt Instrument [Line Items]
Principal, Total debt obligations	$ 805	$ 805
Effective interest rate	0.99%	0.89%

Fair Value of Financial Instr32

Fair Value of Financial Instruments (Summary of Fair Value of Financial Assets Measured on a Recurring Basis) (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted cash	$ 3,000	$ 3,000
Long-term restricted cash	2,612	3,881
Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	13,589	6,067
Restricted cash	3,000	3,000
Long-term restricted cash	$ 2,612	$ 3,881

Equity Incentive Plans (Narrati

Equity Incentive Plans (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 0.5	$ 1
Stock options outstanding	2,390,872
Stock options outstanding, weighted average exercise price	$ 13.99
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 0.3	$ 0.2
Restricted stock outstanding	100,884

New Market Tax Credit (Narrativ

New Market Tax Credit (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended			3 Months Ended
	Apr. 27, 2017	Dec. 31, 2016	Jul. 31, 2013	Mar. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Restricted cash				$ 5,600
Current restricted cash		$ 3,000		3,000
Long-term restricted cash		3,881		2,612
Release of restricted cash				$ 1,269
Subsequent Event [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Release of restricted cash	$ 4,800
Chase and US Bank [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contribution to affiliate			$ 5,600
Twain Investment Fund 192 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Net proceeds from contribution		1,900
Contribution liability compliance period				7 years
Contribution liability				$ 3,100
Contribution liability, current				500
Contribution liability, noncurrent				$ 2,600
Twain Investment Fund 192 [Member] | U.S. Bank Community [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contribution to affiliate		3,100
Twain Investment Fund 192 [Member] | Tile Shop Holdings [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Syndicate costs		1,200
Twain Investment Fund 192 [Member] | Tile Shop Lending [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan amount		$ 6,700
Loan interest rate		1.37%
Tile Shop Investment Fund [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contribution to affiliate			4,400
Contribution liability compliance period				7 years
Contribution liability				$ 2,200
Contribution liability, current				700
Contribution liability, noncurrent				$ 1,500
Tile Shop Investment Fund [Member] | Tile Shop Holdings [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Syndicate costs			1,200
Tile Shop Investment Fund [Member] | Tile Shop Lending [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan amount			13,500
U.S. Bank Community [Member] | Oklahoma [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing agreement project cost		$ 9,200
Chase and US Bank [Member] | Oklahoma [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing agreement project cost			$ 19,100

Commitments and Contingencies (

Commitments and Contingencies (Narrative) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2017USD ($)plaintiffdefendantitemlawsuit
Beaver County Employees' Retirement Fund, et al v. Tile Shop Holdings, Inc. [Member]
Loss Contingencies [Line Items]
Number of plaintiffs | plaintiff	3
Settlement amount | $	$ 9.5
Settlement paid | $	5
Settlement amount paid by insurance policy | $	$ 4.5
Beaver County Employees' Retirement Fund, et al v. Tile Shop Holdings, Inc. [Member] | Former Executive Officers [Member]
Loss Contingencies [Line Items]
Number of defendants	2
Beaver County Employees' Retirement Fund, et al v. Tile Shop Holdings, Inc. [Member] | Directors [Member]
Loss Contingencies [Line Items]
Number of defendants	3
Beaver County Employees' Retirement Fund, et al v. Tile Shop Holdings, Inc. [Member] | Former Directors [Member]
Loss Contingencies [Line Items]
Number of defendants	2
Beaver County Employees' Retirement Fund, et al v. Tile Shop Holdings, Inc. [Member] | Underwriting Firms [Member]
Loss Contingencies [Line Items]
Number of defendants	6
Tile Shop Holdings, Inc. Stockholder Derivative Litigation [Member]
Loss Contingencies [Line Items]
Number of plaintiffs | plaintiff	3
Number of actions | lawsuit	3
Number of actions consolidated | lawsuit	2
Number of committee members | item	2
Tile Shop Holdings, Inc. Stockholder Derivative Litigation, 2015 [Member] | Directors [Member]
Loss Contingencies [Line Items]
Number of defendants	4
Tile Shop Holdings, Inc. Stockholder Derivative Litigation, 2015 [Member] | Former Directors [Member]
Loss Contingencies [Line Items]
Number of defendants	2
Tile Shop Holdings, Inc. Stockholder Derivative Litigation, 2016 [Member] | Directors [Member]
Loss Contingencies [Line Items]
Number of defendants	7

Subsequent Event (Narrative) (D

Subsequent Event (Narrative) (Details) - Subsequent Event [Member]	Apr. 18, 2017$ / shares
Subsequent Event [Line Items]
Dividends payable, date declared	Apr. 18, 2017
Dividends payable, amount per share	$ 0.05
Dividends payable, date of record	May 2, 2017
Dividends payable, date to be paid	May 16, 2017