PC Nextco 10-Q 14 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 14, 2014
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Entity Registrant Name	'PC Nextco Holdings, LLC	'
Entity Central Index Key	'0001610754	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'Non-accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	1
PC Nextco Finance Inc [Member]	'	'
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Entity Registrant Name	'PC Nextco Finance, Inc.	'
Entity Central Index Key	'0001610758	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'Non-accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	100

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$32,532	$25,645
Accounts receivable, net	124,550	139,539
Inventories, net	625,261	524,361
Prepaid expenses and other current assets	83,583	76,708
Total current assets	865,926	766,253
Property, plant and equipment, net	236,331	235,146
Goodwill	1,564,498	1,561,707
Trade names	570,608	570,141
Other intangible assets, net	118,216	129,408
Other assets, net	59,777	64,879
Total assets	3,415,356	3,327,534
Current liabilities:	'	'
Loans and notes payable	91,229	36,047
Accounts payable	211,293	150,782
Accrued expenses	155,613	158,491
Income taxes payable	0	16,870
Current portion of long-term obligations	12,727	13,452
Total current liabilities	470,862	375,642
Long-term obligations, excluding current portion	2,132,448	2,134,987
Deferred income tax liabilities	313,137	318,173
Deferred rent and other long-term liabilities	41,215	23,445
Total liabilities	2,957,662	2,852,247
Redeemable common securities	25,169	23,555
Commitments and contingencies	'	'
Member's equity:	'	'
Contributed capital	453,213	452,974
Accumulated deficit	-30,129	-6,650
Accumulated other comprehensive income	9,441	5,408
Total member's equity	432,525	451,732
Total liabilities, redeemable common securities and member's equity	$3,415,356	$3,327,534

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenues:	'	'	'	'
Net sales	$487,182	$441,976	$916,402	$839,631
Royalties and franchise fees	4,392	4,253	8,159	8,146
Total revenues	491,574	446,229	924,561	847,777
Expenses:	'	'	'	'
Cost of sales	304,518	287,377	578,899	554,575
Wholesale selling expenses	18,438	16,612	36,626	34,053
Retail operating expenses	85,667	81,609	165,953	154,849
Franchise expenses	3,431	3,301	6,796	6,504
General and administrative expenses	34,362	37,718	70,452	69,329
Art and development costs	4,853	5,014	9,624	9,698
Total expenses	451,269	431,631	868,350	829,008
Income from operations	40,305	14,598	56,211	18,769
Interest expense, net	38,476	31,768	77,885	65,674
Other (income) expense, net	-2,098	1,891	4,551	14,481
Income (loss) before income taxes	3,927	-19,061	-26,225	-61,386
Income tax expense (benefit)	4,483	-6,536	-2,746	-21,761
Net loss	-556	-12,525	-23,479	-39,625
Less: net income attributable to noncontrolling interests	0	66	0	179
Net loss attributable to PC Nextco Holdings, LLC	-556	-12,591	-23,479	-39,804
Comprehensive income (loss)	4,110	-15,565	-19,446	-49,504
Less: comprehensive income (loss) attributable to noncontrolling interests	0	-20	0	183
Comprehensive income (loss) attributable to PC Nextco Holdings, LLC	$4,110	($15,545)	($19,446)	($49,687)

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Member's Equity (USD $)	Total	Contributed Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income [Member]
In Thousands
Balance at Dec. 31, 2013	$451,732	$452,974	($6,650)	$5,408
Net loss	-23,479	'	-23,479	'
Equity based compensation	791	791	'	'
Adjustment of Member redeemable common shares issued to fair value	-552	-552	'	'
Foreign currency adjustments	4,077	'	'	4,077
Impact of foreign exchange contracts, net of taxes	-44	'	'	-44
Balance at Jun. 30, 2014	$432,525	$453,213	($30,129)	$9,441

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Cash flows used in operating activities:	'	'
Net loss	($23,479)	($39,625)
Less: net income attributable to noncontrolling interests	0	179
Net loss attributable to PC Nextco Holdings, LLC	-23,479	-39,804
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation and amortization expense	40,851	48,356
Amortization of deferred financing costs and original issuance discount	9,262	13,803
Provision for doubtful accounts	587	385
Deferred income tax benefit	-6,371	-10,507
Deferred rent	6,562	7,967
Undistributed loss in unconsolidated joint venture	472	19
Loss on disposal of equipment	2,315	72
Equity based compensation	791	1,353
Changes in operating assets and liabilities, net of effects of acquired businesses:	'	'
Decrease in accounts receivable	14,336	10,261
Increase in inventories	-97,847	-23,877
Decrease (increase) in prepaid expenses and other current assets	553	-7,791
Increase (decrease) in accounts payable, accrued expenses and income taxes payable	43,022	-2,781
Net cash used in operating activities	-8,946	-2,544
Cash flows used in investing activities:	'	'
Cash paid in connection with acquisitions, net of cash acquired	-2,152	-48,631
Capital expenditures	-33,055	-25,568
Proceeds from disposal of property and equipment	947	207
Net cash used in investing activities	-34,260	-73,992
Cash flows provided by financing activities:	'	'
Repayment of loans, notes payable and long-term obligations	-1,191,656	-1,146,532
Proceeds from loans, notes payable and long-term obligations	1,240,735	1,228,901
Exercise of stock options	1,062	0
Proceeds from the issuance of common stock	0	750
Debt issuance costs	-193	-1,136
Net cash provided by financing activities	49,948	81,983
Effect of exchange rate changes on cash and cash equivalents	145	-340
Net increase in cash and cash equivalents	6,887	5,107
Cash and cash equivalents at beginning of period	25,645	20,899
Cash and cash equivalents at end of period	32,532	26,006
Cash paid during the period	'	'
Interest	74,870	60,266
Income taxes, net of refunds	$15,835	$21,180

Description_of_Business

Description of Business	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Description of Business	'
	Note 1 – Description of Business
	PC Nextco Holdings, LLC (the “Company” or “PC Nextco”) designs, manufactures, contracts for manufacture and distributes party goods, including paper and plastic tableware, metallic and latex balloons, Halloween and other costumes, accessories, novelties, gifts and stationery throughout the world. In addition, the Company operates specialty retail party supply stores in the United States and Canada, principally under the names Party City and Halloween City, and e-commerce websites, principally through the domain name partycity.com. The Company also franchises both individual stores and franchise areas throughout the United States and Puerto Rico, principally under the name Party City.
	The Company owns 100% of PC Intermediate Holdings, Inc. (“PC Intermediate”). PC Intermediate owns 100% of Party City Holdings Inc. (“Party City Holdings”), which owns the Company’s operating subsidiaries. The Company also owns 100% of PC Nextco Finance, Inc.
	The Company, which was formed during June 2013 as a limited liability company, has one member, Party City Holdco Inc. (“Party City Holdco” or “Member”).
	For periods prior to the formation of PC Nextco in June 2013, these consolidated financial statements and footnotes include the activity of PC Intermediate, Party City Holdings and Party City Holdings’ subsidiaries.

Basis_of_Presentation_and_Rece

Basis of Presentation and Recently Issued Accounting Pronouncements	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Basis of Presentation and Recently Issued Accounting Pronouncements	'
	Note 2 – Basis of Presentation and Recently Issued Accounting Pronouncements
	The unaudited condensed consolidated financial statements of the Company include the accounts of the Company and its majority-owned and controlled entities. All significant intercompany balances and transactions have been eliminated in consolidation. The unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information. Accordingly, they do not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring items) considered necessary for a fair presentation have been included in the unaudited condensed consolidated financial statements.
	The majority of our retail operations define a fiscal year (“Fiscal Year”) as the 52-week period or 53-week period ended on the Saturday nearest December 31st of each year and define fiscal quarters (“Fiscal Quarter”) as the four interim 13-week periods following the end of the previous Fiscal Year, except in the case of a 53-week Fiscal Year when the fourth Fiscal Quarter is extended to 14 weeks. The consolidated financial statements of the Company combine the Fiscal Quarters of our retail operations with the calendar quarters of our wholesale operations. The Company has determined the differences between the retail operation’s Fiscal Year and Fiscal Quarters and the calendar year and calendar quarters to be insignificant.
	Operating results for interim periods are not necessarily indicative of the results to be expected for the year ending December 31, 2014. Our business is subject to substantial seasonal variations as our retail segment has realized a significant portion of its net sales, cash flows and net income in the fourth quarter of each year, principally due to its Halloween season sales in October and, to a lesser extent, other year-end holiday sales. We expect that this general pattern will continue. Our results of operations may also be affected by industry factors that may be specific to a particular period such as movement in and the general level of raw material costs. For further information see the consolidated financial statements, and notes thereto, included in the Company’s report for the year ended December 31, 2013, as filed with the Securities and Exchange Commission.
	Recently Issued Accounting Pronouncements
	In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-12, “Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. The update clarifies that a performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition. The pronouncement will be effective for the Company during the first quarter of 2016. The Company does not believe that the pronouncement will have a material impact on the Company’s consolidated financial statements.
	In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. The pronouncement contains a five-step model which replaces most existing revenue recognition guidance. The update will be effective for the Company during the first quarter of 2017 and can be applied retrospectively to prior reporting periods or through a cumulative-effect adjustment as of the date of adoption. The Company is in the process of evaluating the impact of the pronouncement on the Company’s consolidated financial statements.
	In April 2014, the FASB issued ASU 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”. The update changes the criteria for reporting discontinued operations and enhances disclosures related to disposals of components of an entity. The pronouncement will be effective for the Company during the first quarter of 2015. Although the Company continues to review this pronouncement, it does not believe that it will have a material impact on the Company’s consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-11, “Income Taxes: Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”. The update provides guidance on the financial statement presentation of an unrecognized tax benefit, as either a reduction of a deferred tax asset or as a liability, when a net operating loss carryforward, similar tax loss, or a tax credit carryforward exists. The Company adopted the update during the three months ended March 31, 2014 and such adoption did not have a material impact on the Company’s consolidated financial statements.
	In March 2013, the FASB issued ASU 2013-05, “Foreign Currency Matters (Topic 830), Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity”. The pronouncement states that a cumulative translation adjustment is attached to the parent’s investment in a foreign entity and should be released in a manner consistent with the derecognition guidance on investments in entities. The Company adopted the update during the three months ended March 31, 2014 and such adoption did not have a material impact on the Company’s consolidated financial statements.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	Note 3 – Inventories
	Inventories consisted of the following:
		June 30,		December 31,
		2014		2013
	Finished goods	$	599,758	$	501,229
	Raw materials		18,137		15,921
	Work in process		7,366		7,211
		$	625,261	$	524,361
	Inventories are valued at the lower of cost or market. The Company determines the cost of inventory at its retail stores using the weighted average method. Other inventory cost is determined principally using the first-in, first-out method.
	The Company estimates retail inventory shortages for the periods between physical inventory dates on a store-by-store basis. Inventory shrinkage estimates can be affected by changes in merchandise mix and changes in actual shortage trends. The shrinkage rate from the most recent physical inventory, in combination with historical experience, is the basis for estimating shrinkage.
	On July 27, 2012, PC Merger Sub, Inc., a wholly-owned subsidiary of PC Intermediate, merged into Party City Holdings, with Party City Holdings being the surviving entity (“the Transaction”). As a result of the Transaction, the Company applied the acquisition method of accounting and increased the value of its inventory by $89,754 as of July 28, 2012. The adjustment principally reflects the previously deferred wholesale margin on inventory supplied to the Company’s retail operations and on hand at July 27, 2012. Such adjustment increased the Company’s cost of sales during the three months ended June 30, 2014 and June 30, 2013 by $1,359 and $8,535, respectively, as the related inventory was sold. Additionally, such adjustment increased the Company’s cost of sales during the six months ended June 30, 2014 and June 30, 2013 by $2,806 and $19,363, respectively, as the related inventory was sold. At June 30, 2014 and December 31, 2013, $3,093 and $5,899 of the adjustment remained in finished goods, respectively.

Income_Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Note 4 – Income Taxes
	As PC Nextco Holdings, LLC is a limited liability company, it is not a taxable entity and it does not record an income tax provision for activity at PC Nextco Holdings, LLC. Therefore, the income tax expense/benefit in the consolidated financial statements of PC Nextco is equal to the income tax expense/benefit of PC Nextco’s consolidated subsidiaries. The income tax benefit for activity at PC Nextco Holdings, LLC, which principally relates to the $350,000 Senior PIK Toggle Notes (“Nextco Notes”), flows to PC Nextco’s parent and single member, Party City Holdco. The amount of such benefit during the three and six months ended June 30, 2014 was $3,013 and $6,024, respectively. There was no income tax benefit on the Nextco Notes during the three and six months ended June 30, 2013 as the Nextco Notes were issued in August 2013.

Changes_in_Accumulated_Other_C

Changes in Accumulated Other Comprehensive Income	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
Changes in Accumulated Other Comprehensive Income	'
	Note 5 – Changes in Accumulated Other Comprehensive Income
	The changes in accumulated other comprehensive income consisted of the following:
		Three Months Ended June 30, 2014
		Foreign			Impact of			Total, Net of
		Currency			Foreign			Taxes
		Adjustments			Exchange
					Contracts,
					Net of Taxes
	Balance at March 31, 2014	$	5,111		$	(336	)	$	4,775
	Other comprehensive income (loss) before reclassifications, net of income tax benefit of $0, $61 and $61		4,704			(104	)		4,600
	Amounts reclassified from accumulated other comprehensive income to the condensed consolidated statement of operations and comprehensive income, net of income tax expense of $0, $39 and $39		0			66			66
	Net current-period other comprehensive income (loss)		4,704			(38	)		4,666
	Balance at June 30, 2014	$	9,815		$	(374	)	$	9,441
		Three Months Ended June 30, 2013
		Foreign			Impact of			Total, Net of
		Currency			Foreign			Taxes
		Adjustments			Exchange
					Contracts,
					Net of Taxes
	Balance at March 31, 2013	$	(917	)	$	188		$	(729	)
	Other comprehensive loss before reclassifications, net of income tax expense of $0, $(34) and $(34)		(2,922	)		(57	)		(2,979	)
	Amounts reclassified from accumulated other comprehensive income to the condensed consolidated statement of operations and comprehensive loss, net of income tax expense of $0, $15 and $15		0			25			25
	Net current-period other comprehensive loss		(2,922	)		(32	)		(2,954	)
	Balance at June 30, 2013	$	(3,839	)	$	156		$	(3,683	)
		Six Months Ended June 30, 2014
		Foreign			Impact of			Total, Net of
		Currency			Foreign			Taxes
		Adjustments			Exchange
					Contracts,
					Net of Taxes
	Balance at December 31, 2013	$	5,738		$	(330	)	$	5,408
	Other comprehensive income (loss) before reclassifications, net of income tax benefit of $0, $94 and $94		4,077			(160	)		3,917
	Amounts reclassified from accumulated other comprehensive income to the condensed consolidated statement of operations and comprehensive loss, net of income tax expense of $0, $68 and $68		0			116			116
	Net current-period other comprehensive income (loss)		4,077			(44	)		4,033
	Balance at June 30, 2014	$	9,815		$	(374	)	$	9,441
		Six Months Ended June 30, 2013
		Foreign			Impact of			Total, Net of
		Currency			Foreign			Taxes
		Adjustments			Exchange
					Contracts,
					Net of Taxes
	Balance at December 31, 2012	$	6,425		$	(225	)	$	6,200
	Other comprehensive (loss) income before reclassifications, net of income tax expense of $0, $119 and $119		(10,264	)		203			(10,061	)
	Amounts reclassified from accumulated other comprehensive income to the condensed consolidated statement of operations and comprehensive loss, net of income tax expense of $0, $105 and $105		0			178			178
	Net current-period other comprehensive (loss) income		(10,264	)		381			(9,883	)
	Balance at June 30, 2013	$	(3,839	)	$	156		$	(3,683	)

Members_Equity

Member's Equity	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
Member's Equity	'
	Note 6 – Member’s Equity
	Under the terms of Party City Holdco’s stockholders’ agreement, dated July 27, 2012, Party City Holdco has an option to purchase all of the shares of common stock held by former employees and, under certain circumstances, former employee stockholders can require Party City Holdco to purchase all of the shares held by the former employees. The aggregate amount that may be payable by the Company to current employee stockholders should they die or become disabled, based on the estimated fair market value of fully paid and vested common securities, totaled $25,169 and $23,555 at June 30, 2014 and December 31, 2013, respectively, and was classified as redeemable common securities on the Company’s condensed consolidated balance sheet, with a corresponding adjustment to additional paid-in capital. As there is no active market for the common stock, the Company estimates the fair value of the stock based on a valuation model, which is periodically substantiated by independent appraisals or third-party transactions, including acquisitions.
	The changes in redeemable common securities during the six months ended June 30, 2014 were as follows:
	Balance at December 31, 2013	$	23,555
	Party City Holdco shares issued due to stock option exercises		1,062
	Adjustment of Party City Holdco common shares issued to fair value		552
	Balance at June 30, 2014	$	25,169
	During the six months ended June 30, 2014, certain employees exercised stock options for approximately 71 shares of Party City Holdco’s redeemable common stock. The stock options had an exercise price of $14,913 per share and, upon issuance; the shares were adjusted to fair value, with a corresponding adjustment to contributed capital.

Segment_Information

Segment Information	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
Segment Information	'
	Note 7 – Segment Information
	Industry Segments
	The Company has two identifiable business segments. The Wholesale segment designs, manufactures, contracts for manufacture and distributes party goods, including paper and plastic tableware, metallic and latex balloons, Halloween and other costumes, accessories, novelties, gifts and stationery throughout the world. The Retail segment operates specialty retail party supply stores in the United States and Canada, principally under the names Party City and Halloween City, and e-commerce websites, principally through the domain name partycity.com. The Retail segment also franchises both individual stores and franchise areas throughout the United States and Puerto Rico, principally under the name Party City.
	The Company’s industry segment data for the three months ended June 30, 2014 and June 30, 2013 was as follows:
		Wholesale			Retail		Consolidated
	Three Months Ended June 30, 2014
	Revenues:
	Net sales	$	255,803		$	342,436	$	598,239
	Royalties and franchise fees		0			4,392		4,392
	Total revenues		255,803			346,828		602,631
	Eliminations		(111,057	)		0		(111,057	)
	Net revenues	$	144,746		$	346,828	$	491,574
	Income from operations	$	14,668		$	25,637	$	40,305
	Interest expense, net							38,476
	Other income, net							(2,098	)
	Income before income taxes						$	3,927
		Wholesale			Retail		Consolidated
	Three Months Ended June 30, 2013
	Revenues:
	Net sales	$	216,150		$	313,329	$	529,479
	Royalties and franchise fees		0			4,253		4,253
	Total revenues		216,150			317,582		533,732
	Eliminations		(87,503	)		0		(87,503	)
	Net revenues	$	128,647		$	317,582	$	446,229
	Income from operations	$	4,687		$	9,911	$	14,598
	Interest expense, net							31,768
	Other expense, net							1,891
	Loss before income taxes						$	(19,061	)
	The Company’s industry segment data for the six months ended June 30, 2014 and June 30, 2013 was as follows:
		Wholesale			Retail		Consolidated
	Six Months Ended June 30, 2014
	Revenues:
	Net sales	$	488,294		$	642,015	$	1,130,309
	Royalties and franchise fees		0			8,159		8,159
	Total revenues		488,294			650,174		1,138,468
	Eliminations		(213,907	)		0		(213,907	)
	Net revenues	$	274,387		$	650,174	$	924,561
	Income from operations	$	26,573		$	29,638	$	56,211
	Interest expense, net							77,885
	Other expense, net							4,551
	Loss before income taxes						$	(26,225	)
		Wholesale			Retail		Consolidated
	Six Months Ended June 30, 2013
	Revenues:
	Net sales	$	429,205		$	580,691	$	1,009,896
	Royalties and franchise fees		0			8,146		8,146
	Total revenues		429,205			588,837		1,018,042
	Eliminations		(170,265	)		0		(170,265	)
	Net revenues	$	258,940		$	588,837	$	847,777
	Income from operations	$	13,655		$	5,114	$	18,769
	Interest expense, net							65,674
	Other expense, net							14,481
	Loss before income taxes						$	(61,386	)
	Geographic Segments
	Intercompany sales between geographic areas primarily consist of sales of finished goods for distribution in foreign markets and are made at cost plus a share of operating profit.

Commitments_and_Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2014
Commitments And Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	Note 8 – Commitments and Contingencies
	The Company is a party to certain claims and litigation in the ordinary course of business. The Company does not believe these proceedings will result, individually or in the aggregate, in a material adverse effect on its financial condition or future results of operations.
	The Company is an assignor with contingent lease liability for four stores sold to franchisees and other parties. The potential contingent lease obligations continue until the applicable leases expire in 2018. The maximum amount of the contingent lease obligations may vary, but is limited to the sum of the total amount due under the leases. At June 30, 2014, the maximum amount of the contingent lease obligations was approximately $1,475. Payment of such amount is contingent upon certain events occurring, which management has not assessed as probable or estimable at this time.

Derivative_Financial_Instrumen

Derivative Financial Instruments

6 Months Ended

Jun. 30, 2014

Derivative Instruments And Hedging Activities Disclosure [Abstract]

'

Derivative Financial Instruments

'

Note 9 – Derivative Financial Instruments

The Company is directly and indirectly affected by changes in certain market conditions. These changes in market conditions may adversely impact the Company’s financial performance and are referred to as market risks. The Company, when deemed appropriate, uses derivatives as a risk management tool to mitigate the potential impact of certain market risks. The primary market risks managed through the use of derivative financial instruments are interest rate risk and foreign currency exchange rate risk.

Interest Rate Risk Management

As part of the Company’s risk management strategy, the Company periodically uses interest rate swap agreements to hedge the variability of cash flows on floating rate debt obligations. Accordingly, interest rate swap agreements are reflected in the consolidated balance sheets at fair value and the related gains and losses on these contracts are deferred in member’s equity and recognized in interest expense over the same period in which the related interest payments being hedged are recognized in income. The fair value of an interest rate swap agreement is the estimated amount that the counterparty would receive or pay to terminate the swap agreement at the reporting date, taking into account current interest rates and the current creditworthiness of the swap counterparty. The Company did not utilize interest rate swap agreements during the six months ended June 30, 2014.

Foreign Exchange Risk Management

A portion of the Company’s cash flows is derived from transactions denominated in foreign currencies. In order to reduce the uncertainty of foreign exchange rate movements on transactions denominated in foreign currencies, including the British Pound Sterling, the Canadian Dollar, the Euro, the Malaysian Ringgit, and the Australian Dollar, the Company enters into foreign exchange contracts with major international financial institutions. These forward contracts, which typically mature within one year, are designed to hedge anticipated foreign currency transactions, primarily inventory purchases and sales. For contracts that qualify for hedge accounting, the terms of the foreign exchange contracts are such that cash flows from the contracts should be highly effective in offsetting the expected cash flows from the underlying forecasted transactions.

The foreign currency exchange contracts are reflected in the consolidated balance sheets at fair value. The fair value of the foreign currency exchange contracts is the estimated amount that the counterparties would receive or pay to terminate the foreign currency exchange contracts at the reporting date, taking into account current foreign exchange spot rates. At June 30, 2014 and December 31, 2013, the Company had foreign currency exchange contracts that qualified for hedge accounting. No components of these agreements were excluded in the measurement of hedge effectiveness. As these hedges were 100% effective, there was no impact on earnings due to hedge ineffectiveness. The Company anticipates that substantially all unrealized gains and losses in accumulated other comprehensive income related to these foreign currency exchange contracts will be reclassified into earnings by June 2015.

The following table displays the fair values of the Company’s derivatives at June 30, 2014 and December 31, 2013:

Derivative Assets

Derivative Liabilities

Balance

Fair

Balance

Fair

Balance

Fair

Balance

Fair

Sheet

Value

Sheet

Value

Sheet

Value

Sheet

Value

Line

Line

Line

Line

Derivative Instrument

June 30, 2014

December 31, 2013

June 30, 2014

December 31, 2013

Foreign Exchange Contracts

(a

) PP

$

279

(a

) PP

$

0

(b

)AE

$

441

(b

)AE

$

597

(a)

PP =repaid expenses and other current assets

(b)

AE =ccrued expenses

The following table displays the notional amounts of the Company’s derivatives at June 30, 2014 and December 31, 2013:

Derivative Instrument

June 30, 2014

December 31, 2013

Foreign Exchange Contracts

$

21,700

$

33,250

Fair_Value_Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurements	'
	Note 10 – Fair Value Measurements
	The provisions of FASB ASC Topic 820, “Fair Value Measurement”, define fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 established a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. This hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows:
		•		Level 1 — Quoted prices in active markets for identical assets or liabilities.
		•		Level 2 — Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.
		•		Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs.
	The following table shows assets and liabilities as of June 30, 2014 that are measured at fair value on a recurring basis:
			Quoted Prices in		Significant		Unobservable		Total as of June 30, 2014
			Active Markets for		Other		Inputs
			Identical Assets or		Observable		(Level 3)
			Liabilities (Level 1)		Inputs (Level 2)
	Derivative assets		$	0	$	279	$	0	$	279
	Derivative liabilities			0		441		0		441
	The following table shows assets and liabilities as of December 31, 2013 that are measured at fair value on a recurring basis:
			Quoted Prices in		Significant		Unobservable		Total as of December 31, 2013
			Active Markets for		Other		Inputs
			Identical Assets or		Observable		(Level 3)
			Liabilities (Level 1)		Inputs (Level 2)
	Derivative assets		$	0	$	0	$	0	$	0
	Derivative liabilities			0		597		0		597
	In addition to assets and liabilities that are recorded at fair value on a recurring basis, the Company is required to record other assets and liabilities at fair value on a nonrecurring basis, generally as a result of impairment charges.
	The carrying amounts for cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, accounts payable, accrued expenses and other current liabilities approximated fair value at June 30, 2014 because of the short-term maturities of the instruments and/or their variable rates of interest.
	The carrying amount and fair value of the Company’s borrowings under its $1,125,000 Term Loan Credit Agreement (“New Term Loan Credit Agreement”), its $700,000 Senior Notes (“New Senior Notes”) and its Nextco Notes are as follows:
			June 30, 2014
			Carrying		Fair
			Amount		Value
	New Term Loan Credit Agreement		$	1,094,568	$	1,100,175
	New Senior Notes			700,000		777,000
	Nextco Notes			347,026		359,625
	The fair values of the New Senior Notes and Nextco Notes represent Level 1 fair value measurements as the notes trade in active markets. The fair value of the New Term Loan Credit Agreement represents a Level 2 fair value measurement as the debt instrument trades in an inactive market.
	The carrying amounts for other long-term debt approximated fair value at June 30, 2014 based on the discounted future cash flow of each instrument at rates currently offered for similar debt instruments of comparable maturity.

Debt

Debt	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Debt	'
	Note 11 – Debt
	During February 2014, the Company amended the New Term Loan Credit Agreement. All term loans outstanding at the time of the amendment were replaced with new term loans for the same principal amount. The applicable margin for alternate base interest rate borrowings was lowered from 2.25% to 2.00% and the applicable margin for LIBOR borrowings was lowered from 3.25% to 3.00%. The amended agreement provides for two pricing options: (i) an ABR for any day, a rate per annum equal to the greater of (a) Deutsche Bank’s prime rate in effect on such day, (b) the federal funds effective rate in effect on such day plus 1/2 of 1%, (c) the adjusted LIBOR rate plus 1% and (d) 2.00% or (ii) the LIBOR rate, adjusted for certain additional costs, with a LIBOR floor of 1.00%, in each case plus the applicable margin. The amendment provides that the term loans are subject to a 1.00% prepayment premium if prepaid, refinanced, substituted or otherwise replaced, or the terms of which are amended, in connection with certain repricing transactions occurring within six months from the date of the amendment. Otherwise, the term loans may be voluntarily prepaid at any time without premium or penalty, other than customary breakage costs with respect to loans based on the LIBOR rate.
	As the New Term Loan Credit Agreement is a loan syndication, the Company assessed whether the debt modification should be accounted for as an extinguishment on a creditor-by-creditor basis. During the six months ended June 30, 2014, the Company wrote-off $1,649 of costs incurred during the issuance of the debt and which were being amortized over the life of the debt. The amount was recorded in other expense in the Company’s condensed consolidated statement of operations and comprehensive loss and included in amortization of deferred financing costs and original issuance discount in the Company’s condensed consolidated statement of cash flows. The remaining costs of $15,626 will continue to be amortized over the life of the debt, using the effective interest method. Additionally, during the six months ended June 30, 2014, the Company recorded in other expense $642 of the net original issuance discount that existed as of the time of the amendment. The remainder of the discount, $6,087, will continue to be amortized over the life of the debt, using the effective interest method. Further, during the six months ended June 30, 2014, the Company recorded in other expense $698 of the unamortized call premium that existed as of the time of the amendment. The remainder of the call premium, $6,611, will continue to be amortized over the life of the debt, using the effective interest method. Finally, in conjunction with the amendment, the Company incurred $1,555 of banker and legal fees; $1,407 of which was recorded in other expense during the six months ended June 30, 2014. The rest of the costs, $148, will be amortized over the life of the debt, using the effective interest method.
	As all term loans outstanding at the time of the amendment were replaced with new term loans for the same principal amount, the Company included the total principal amount, $1,110,966, in both repayment of loans, notes payable and long-term obligations and proceeds from loans, notes payable and long-term obligations in the financing activities section of the Company’s condensed consolidated statement of cash flows for the six months ended June 30, 2014.

Business_Interruption_Proceeds

Business Interruption Proceeds	6 Months Ended
	Jun. 30, 2014
Extraordinary And Unusual Items [Abstract]	'
Business Interruption Proceeds	'
	Note 12 – Business Interruption Proceeds
	During October 2012, the Company’s operations were negatively impacted by Superstorm Sandy. During the three months ended June 30, 2014, the Company received $3,716 of business interruption insurance proceeds related to the storm and the Company recorded the proceeds in Other (income) expense, net in the Company’s condensed consolidated statement of operations and comprehensive income.

Basis_of_Presentation_and_Rece1

Basis of Presentation and Recently Issued Accounting Pronouncements (Policies)	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-12, “Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. The update clarifies that a performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition. The pronouncement will be effective for the Company during the first quarter of 2016. The Company does not believe that the pronouncement will have a material impact on the Company’s consolidated financial statements.
	In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. The pronouncement contains a five-step model which replaces most existing revenue recognition guidance. The update will be effective for the Company during the first quarter of 2017 and can be applied retrospectively to prior reporting periods or through a cumulative-effect adjustment as of the date of adoption. The Company is in the process of evaluating the impact of the pronouncement on the Company’s consolidated financial statements.
	In April 2014, the FASB issued ASU 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”. The update changes the criteria for reporting discontinued operations and enhances disclosures related to disposals of components of an entity. The pronouncement will be effective for the Company during the first quarter of 2015. Although the Company continues to review this pronouncement, it does not believe that it will have a material impact on the Company’s consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-11, “Income Taxes: Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”. The update provides guidance on the financial statement presentation of an unrecognized tax benefit, as either a reduction of a deferred tax asset or as a liability, when a net operating loss carryforward, similar tax loss, or a tax credit carryforward exists. The Company adopted the update during the three months ended March 31, 2014 and such adoption did not have a material impact on the Company’s consolidated financial statements.
	In March 2013, the FASB issued ASU 2013-05, “Foreign Currency Matters (Topic 830), Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity”. The pronouncement states that a cumulative translation adjustment is attached to the parent’s investment in a foreign entity and should be released in a manner consistent with the derecognition guidance on investments in entities. The Company adopted the update during the three months ended March 31, 2014 and such adoption did not have a material impact on the Company’s consolidated financial statements.
Inventories	'
	Inventories are valued at the lower of cost or market. The Company determines the cost of inventory at its retail stores using the weighted average method. Other inventory cost is determined principally using the first-in, first-out method.
Fair Value Measurement	'
	The provisions of FASB ASC Topic 820, “Fair Value Measurement”, define fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 established a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. This hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows:
		•	Level 1 — Quoted prices in active markets for identical assets or liabilities.
		•	Level 2 — Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.
		•	Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs.

Inventories_Tables

Inventories (Tables)	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	Inventories consisted of the following:
		June 30,		December 31,
		2014		2013
	Finished goods	$	599,758	$	501,229
	Raw materials		18,137		15,921
	Work in process		7,366		7,211
		$	625,261	$	524,361

Changes_in_Accumulated_Other_C1

Changes in Accumulated Other Comprehensive Income (Tables)	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
Changes in Accumulated Other Comprehensive Income	'
	The changes in accumulated other comprehensive income consisted of the following:
		Three Months Ended June 30, 2014
		Foreign			Impact of			Total, Net of
		Currency			Foreign			Taxes
		Adjustments			Exchange
					Contracts,
					Net of Taxes
	Balance at March 31, 2014	$	5,111		$	(336	)	$	4,775
	Other comprehensive income (loss) before reclassifications, net of income tax benefit of $0, $61 and $61		4,704			(104	)		4,600
	Amounts reclassified from accumulated other comprehensive income to the condensed consolidated statement of operations and comprehensive income, net of income tax expense of $0, $39 and $39		0			66			66
	Net current-period other comprehensive income (loss)		4,704			(38	)		4,666
	Balance at June 30, 2014	$	9,815		$	(374	)	$	9,441
		Three Months Ended June 30, 2013
		Foreign			Impact of			Total, Net of
		Currency			Foreign			Taxes
		Adjustments			Exchange
					Contracts,
					Net of Taxes
	Balance at March 31, 2013	$	(917	)	$	188		$	(729	)
	Other comprehensive loss before reclassifications, net of income tax expense of $0, $(34) and $(34)		(2,922	)		(57	)		(2,979	)
	Amounts reclassified from accumulated other comprehensive income to the condensed consolidated statement of operations and comprehensive loss, net of income tax expense of $0, $15 and $15		0			25			25
	Net current-period other comprehensive loss		(2,922	)		(32	)		(2,954	)
	Balance at June 30, 2013	$	(3,839	)	$	156		$	(3,683	)
		Six Months Ended June 30, 2014
		Foreign			Impact of			Total, Net of
		Currency			Foreign			Taxes
		Adjustments			Exchange
					Contracts,
					Net of Taxes
	Balance at December 31, 2013	$	5,738		$	(330	)	$	5,408
	Other comprehensive income (loss) before reclassifications, net of income tax benefit of $0, $94 and $94		4,077			(160	)		3,917
	Amounts reclassified from accumulated other comprehensive income to the condensed consolidated statement of operations and comprehensive loss, net of income tax expense of $0, $68 and $68		0			116			116
	Net current-period other comprehensive income (loss)		4,077			(44	)		4,033
	Balance at June 30, 2014	$	9,815		$	(374	)	$	9,441
		Six Months Ended June 30, 2013
		Foreign			Impact of			Total, Net of
		Currency			Foreign			Taxes
		Adjustments			Exchange
					Contracts,
					Net of Taxes
	Balance at December 31, 2012	$	6,425		$	(225	)	$	6,200
	Other comprehensive (loss) income before reclassifications, net of income tax expense of $0, $119 and $119		(10,264	)		203			(10,061	)
	Amounts reclassified from accumulated other comprehensive income to the condensed consolidated statement of operations and comprehensive loss, net of income tax expense of $0, $105 and $105		0			178			178
	Net current-period other comprehensive (loss) income		(10,264	)		381			(9,883	)
	Balance at June 30, 2013	$	(3,839	)	$	156		$	(3,683	)

Members_Equity_Tables

Member's Equity (Tables) (PC Nextco Holdings [Member])	6 Months Ended
	Jun. 30, 2014
PC Nextco Holdings [Member]	'
Summary of Changes in Redeemable Common Securities	'
	The changes in redeemable common securities during the six months ended June 30, 2014 were as follows:
	Balance at December 31, 2013	$	23,555
	Party City Holdco shares issued due to stock option exercises		1,062
	Adjustment of Party City Holdco common shares issued to fair value		552
	Balance at June 30, 2014	$	25,169

Segment_Information_Tables

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
Schedule of Company's Industry Segment Data	'
	The Company’s industry segment data for the three months ended June 30, 2014 and June 30, 2013 was as follows:
		Wholesale			Retail		Consolidated
	Three Months Ended June 30, 2014
	Revenues:
	Net sales	$	255,803		$	342,436	$	598,239
	Royalties and franchise fees		0			4,392		4,392
	Total revenues		255,803			346,828		602,631
	Eliminations		(111,057	)		0		(111,057	)
	Net revenues	$	144,746		$	346,828	$	491,574
	Income from operations	$	14,668		$	25,637	$	40,305
	Interest expense, net							38,476
	Other income, net							(2,098	)
	Income before income taxes						$	3,927
		Wholesale			Retail		Consolidated
	Three Months Ended June 30, 2013
	Revenues:
	Net sales	$	216,150		$	313,329	$	529,479
	Royalties and franchise fees		0			4,253		4,253
	Total revenues		216,150			317,582		533,732
	Eliminations		(87,503	)		0		(87,503	)
	Net revenues	$	128,647		$	317,582	$	446,229
	Income from operations	$	4,687		$	9,911	$	14,598
	Interest expense, net							31,768
	Other expense, net							1,891
	Loss before income taxes						$	(19,061	)
	The Company’s industry segment data for the six months ended June 30, 2014 and June 30, 2013 was as follows:
		Wholesale			Retail		Consolidated
	Six Months Ended June 30, 2014
	Revenues:
	Net sales	$	488,294		$	642,015	$	1,130,309
	Royalties and franchise fees		0			8,159		8,159
	Total revenues		488,294			650,174		1,138,468
	Eliminations		(213,907	)		0		(213,907	)
	Net revenues	$	274,387		$	650,174	$	924,561
	Income from operations	$	26,573		$	29,638	$	56,211
	Interest expense, net							77,885
	Other expense, net							4,551
	Loss before income taxes						$	(26,225	)
		Wholesale			Retail		Consolidated
	Six Months Ended June 30, 2013
	Revenues:
	Net sales	$	429,205		$	580,691	$	1,009,896
	Royalties and franchise fees		0			8,146		8,146
	Total revenues		429,205			588,837		1,018,042
	Eliminations		(170,265	)		0		(170,265	)
	Net revenues	$	258,940		$	588,837	$	847,777
	Income from operations	$	13,655		$	5,114	$	18,769
	Interest expense, net							65,674
	Other expense, net							14,481
	Loss before income taxes						$	(61,386	)

Derivative_Financial_Instrumen1

Derivative Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2014

Derivative Instruments And Hedging Activities Disclosure [Abstract]

'

Schedule of Fair Values of Derivatives

'

The following table displays the fair values of the Company’s derivatives at June 30, 2014 and December 31, 2013:

Derivative Assets

Derivative Liabilities

Balance

Fair

Balance

Fair

Balance

Fair

Balance

Fair

Sheet

Value

Sheet

Value

Sheet

Value

Sheet

Value

Line

Line

Line

Line

Derivative Instrument

June 30, 2014

December 31, 2013

June 30, 2014

December 31, 2013

Foreign Exchange Contracts

(a

) PP

$

279

(a

) PP

$

0

(b

)AE

$

441

(b

)AE

$

597

(a)

PP =repaid expenses and other current assets

(b)

AE =ccrued expenses

Schedule of Notional Amounts of Derivatives

'

The following table displays the notional amounts of the Company’s derivatives at June 30, 2014 and December 31, 2013:

Derivative Instrument

June 30, 2014

December 31, 2013

Foreign Exchange Contracts

$

21,700

$

33,250

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis	'
	The following table shows assets and liabilities as of June 30, 2014 that are measured at fair value on a recurring basis:
		Quoted Prices in		Significant		Unobservable		Total as of June 30, 2014
		Active Markets for		Other		Inputs
		Identical Assets or		Observable		(Level 3)
		Liabilities (Level 1)		Inputs (Level 2)
	Derivative assets	$	0	$	279	$	0	$	279
	Derivative liabilities		0		441		0		441
	The following table shows assets and liabilities as of December 31, 2013 that are measured at fair value on a recurring basis:
		Quoted Prices in		Significant		Unobservable		Total as of December 31, 2013
		Active Markets for		Other		Inputs
		Identical Assets or		Observable		(Level 3)
		Liabilities (Level 1)		Inputs (Level 2)
	Derivative assets	$	0	$	0	$	0	$	0
	Derivative liabilities		0		597		0		597
Summary of Carrying Amount and Fair Value	'
	The carrying amount and fair value of the Company’s borrowings under its $1,125,000 Term Loan Credit Agreement (“New Term Loan Credit Agreement”), its $700,000 Senior Notes (“New Senior Notes”) and its Nextco Notes are as follows:
		June 30, 2014
		Carrying		Fair
		Amount		Value
	New Term Loan Credit Agreement	$	1,094,568	$	1,100,175
	New Senior Notes		700,000		777,000
	Nextco Notes		347,026		359,625

Description_of_Business_Additi

Description of Business - Additional Information (Detail)	Jun. 30, 2014
PC Intermediate Holdings, Inc. [Member]	'
Organization And Description Of Business [Line Items]	'
Ownership percentage	100.00%
Party City Holdings Inc. [Member]	'
Organization And Description Of Business [Line Items]	'
Ownership percentage	100.00%
PC Nextco Finance, Inc. [Member]	'
Organization And Description Of Business [Line Items]	'
Ownership percentage	100.00%

Basis_of_Presentation_and_Rece2

Basis of Presentation and Recently Issued Accounting Pronouncements - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2014
Minimum [Member]	'
Number of weeks in fiscal period [Line Items]	'
Retail operations period of fiscal year	'364 days
Retail operations period of fiscal quarter	'91 days
Maximum [Member]	'
Number of weeks in fiscal period [Line Items]	'
Retail operations period of fiscal year	'371 days
Retail operations period of fiscal quarter	'98 days

Inventories_Inventories_Detail

Inventories - Inventories (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Finished goods	$599,758	$501,229
Raw materials	18,137	15,921
Work in process	7,366	7,211
Inventories, net	$625,261	$524,361

Inventories_Additional_Informa

Inventories - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Jul. 28, 2012
Inventory Disclosure [Abstract]	'	'	'	'	'	'
Value of inventory increased	'	'	'	'	'	$89,754
Increase in cost of sales as a result of inventory adjustment	1,359	8,535	2,806	19,363	'	'
Inventory adjustment remaining in finished goods	$3,093	'	$3,093	'	$5,899	'

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Tax Contingency [Line Items]	'	'	'	'
Income tax expense (benefit)	$4,483	($6,536)	($2,746)	($21,761)
Nextco Notes [Member]	'	'	'	'
Income Tax Contingency [Line Items]	'	'	'	'
Income tax expense (benefit)	-3,013	0	-6,024	0
Nextco Notes [Member] | PC Nextco Holdings [Member]	'	'	'	'
Income Tax Contingency [Line Items]	'	'	'	'
Senior PIK Toggle Notes, face amount	$350,000	'	$350,000	'

Changes_in_Accumulated_Other_C2

Changes in Accumulated Other Comprehensive Income - Changes in Accumulated Other Comprehensive Income (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Beginning balance	$4,775	($729)	$5,408	$6,200
Other comprehensive (loss) income before reclassifications, net of income tax expense (benefit)	4,600	-2,979	3,917	-10,061
Amounts reclassified from accumulated other comprehensive income to the condensed consolidated statement of operations and comprehensive income (loss), net of income tax expense	66	25	116	178
Net current-period other comprehensive income (loss)	4,666	-2,954	4,033	-9,883
Ending balance	9,441	-3,683	9,441	-3,683
Foreign Currency Adjustments [Member]	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Beginning balance	5,111	-917	5,738	6,425
Other comprehensive (loss) income before reclassifications, net of income tax expense (benefit)	4,704	-2,922	4,077	-10,264
Amounts reclassified from accumulated other comprehensive income to the condensed consolidated statement of operations and comprehensive income (loss), net of income tax expense	0	0	0	0
Net current-period other comprehensive income (loss)	4,704	-2,922	4,077	-10,264
Ending balance	9,815	-3,839	9,815	-3,839
Impact of Foreign Exchange Contracts, Net of Taxes [Member]	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Beginning balance	-336	188	-330	-225
Other comprehensive (loss) income before reclassifications, net of income tax expense (benefit)	-104	-57	-160	203
Amounts reclassified from accumulated other comprehensive income to the condensed consolidated statement of operations and comprehensive income (loss), net of income tax expense	66	25	116	178
Net current-period other comprehensive income (loss)	-38	-32	-44	381
Ending balance	($374)	$156	($374)	$156

Changes_in_Accumulated_Other_C3

Changes in Accumulated Other Comprehensive Income - Changes in Accumulated Other Comprehensive Income (Parenthetical) (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Other comprehensive income (loss), income tax expense (benefit)	$61	($34)	$94	$119
Amounts reclassified from accumulated other comprehensive (loss) income to the condensed consolidated statement of operations and comprehensive income (loss), income tax expense	39	15	68	105
Foreign Currency Adjustments [Member]	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Other comprehensive income(loss), foreign currency adjustments, income tax expense (benefit)	0	0	0	0
Amounts reclassified from accumulated other comprehensive income to the condensed consolidated statement of operations and comprehensive income (loss), foreign currency adjustments, income tax expense	0	0	0	0
Impact of Foreign Exchange Contracts, Net of Taxes [Member]	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Other comprehensive income(loss), Impact of foreign exchange contracts, income tax expense (benefit)	61	-34	94	119
Amounts reclassified from accumulated other comprehensive (loss) income to the condensed consolidated statement of operations and comprehensive income (loss), impact of foreign exchange contracts, income tax expense	$39	$15	$68	$105

Members_Equity_Additional_Info

Member's Equity - Additional Information (Detail) (USD $)	6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Equity [Abstract]	'	'
Fair market value of fully paid and vested common securities	$25,169	$23,555
Stock options exercise price	$14,913	'
Number of stock options exercised by employees	71	'

Members_Equity_Summary_of_Chan

Member's Equity - Summary of Changes in Redeemable Common Securities (Detail) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014
Temporary Equity [Line Items]	'
Beginning balance	$23,555
Adjustment of Party City Holdco common shares issued to fair value	-552
Ending balance	25,169
PC Nextco Holdings [Member]	'
Temporary Equity [Line Items]	'
Beginning balance	23,555
Party City Holdco shares issued due to stock option exercises	1,062
Adjustment of Party City Holdco common shares issued to fair value	552
Ending balance	$25,169

Segment_Information_Additional

Segment Information - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2014
	Segment
Segment Reporting [Abstract]	'
Number of business segments	2

Segment_Information_Schedule_o

Segment Information - Schedule of Company's Industry Segment Data (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenues:	'	'	'	'
Net sales	$487,182	$441,976	$916,402	$839,631
Royalties and franchise fees	4,392	4,253	8,159	8,146
Total revenues	491,574	446,229	924,561	847,777
Income from operations	40,305	14,598	56,211	18,769
Interest expense, net	38,476	31,768	77,885	65,674
Other (income) expense, net	-2,098	1,891	4,551	14,481
Income (loss) before income taxes	3,927	-19,061	-26,225	-61,386
Operating Segments [Member]	'	'	'	'
Revenues:	'	'	'	'
Net sales	598,239	529,479	1,130,309	1,009,896
Royalties and franchise fees	4,392	4,253	8,159	8,146
Total revenues	602,631	533,732	1,138,468	1,018,042
Eliminations [Member]	'	'	'	'
Revenues:	'	'	'	'
Total revenues	-111,057	-87,503	-213,907	-170,265
Wholesale [Member]	'	'	'	'
Revenues:	'	'	'	'
Total revenues	144,746	128,647	274,387	258,940
Income from operations	14,668	4,687	26,573	13,655
Wholesale [Member] | Operating Segments [Member]	'	'	'	'
Revenues:	'	'	'	'
Net sales	255,803	216,150	488,294	429,205
Royalties and franchise fees	0	0	0	0
Total revenues	255,803	216,150	488,294	429,205
Wholesale [Member] | Eliminations [Member]	'	'	'	'
Revenues:	'	'	'	'
Total revenues	-111,057	-87,503	-213,907	-170,265
Retail [Member]	'	'	'	'
Revenues:	'	'	'	'
Total revenues	346,828	317,582	650,174	588,837
Income from operations	25,637	9,911	29,638	5,114
Retail [Member] | Operating Segments [Member]	'	'	'	'
Revenues:	'	'	'	'
Net sales	342,436	313,329	642,015	580,691
Royalties and franchise fees	4,392	4,253	8,159	8,146
Total revenues	346,828	317,582	650,174	588,837
Retail [Member] | Eliminations [Member]	'	'	'	'
Revenues:	'	'	'	'
Total revenues	$0	$0	$0	$0

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014
	Store
Commitments And Contingencies Disclosure [Abstract]	'
Number of stores sold to franchisees and other parties for which the Company is an assignor	4
Potential contingent lease obligations expiration year	'2018
Maximum amount of the contingent lease obligations	$1,475

Derivative_Financial_Instrumen2

Derivative Financial Instruments - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2014
Derivative [Line Items]	'
Hedging Effectiveness	100.00%
Foreign currency exchange contracts reclassified date	'2015-06
Foreign Exchange Risk Management [Member]	'
Derivative [Line Items]	'
Foreign exchange forward contracts maturity	'1 year

Derivative_Financial_Instrumen3

Derivative Financial Instruments - Schedule of Fair Values of Derivatives (Detail) (Foreign Exchange Contracts [Member], USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Prepaid Expenses and Other Current Assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Assets	$279	$0
Accrued Expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Liabilities	$441	$597

Derivative_Financial_Instrumen4

Derivative Financial Instruments - Schedule of Notional Amounts of Derivatives (Detail) (Foreign Exchange Contracts [Member], USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Foreign Exchange Contracts [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Notional Amounts	$21,700	$33,250

Fair_Value_Measurements_Summar

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) (Fair Value, Measurements, Recurring [Member], USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative assets	$279	$0
Derivative liabilities	441	597
Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative assets	0	0
Derivative liabilities	0	0
Significant Other Observable Inputs (Level 2) [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative assets	279	0
Derivative liabilities	441	597
Unobservable Inputs (Level 3) [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative assets	0	0
Derivative liabilities	$0	$0

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	Jun. 30, 2014
New Term Loan Credit Agreement [Member]	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'
Maximum borrowing capacity	$1,125,000,000
Carrying amount of Senior Notes	1,094,568,000
New Senior Notes [Member]	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'
Carrying amount of Senior Notes	$700,000,000

Fair_Value_Measurements_Summar1

Fair Value Measurements - Summary of Carrying Amount and Fair Value (Detail) (USD $)	Jun. 30, 2014
In Thousands, unless otherwise specified
New Term Loan Credit Agreement [Member]	'
Carrying Amounts And Fair Values Of Financial Instruments [Line Items]	'
Debt Instrument Carrying Amount	$1,094,568
Debt Instrument Fair Value	1,100,175
New Senior Notes [Member]	'
Carrying Amounts And Fair Values Of Financial Instruments [Line Items]	'
Debt Instrument Carrying Amount	700,000
Debt Instrument Fair Value	777,000
Nextco Notes [Member]	'
Carrying Amounts And Fair Values Of Financial Instruments [Line Items]	'
Debt Instrument Carrying Amount	347,026
Debt Instrument Fair Value	$359,625

Debt_Additional_Information_De

Debt - Additional Information (Detail) (New Term Loan Credit Agreement [Member], USD $)	1 Months Ended	6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Jun. 30, 2014
Debt Instrument [Line Items]	'	'
Pricing option #1 for term loan credit agreement	'1/2 of 1%	'
Pricing option #2 for term loan credit agreement	1.00%	'
Pricing option #3 for term loan credit agreement	2.00%	'
Decreased LIBOR floor rate	1.00%	'
Term loan prepayment premium	1.00%	'
Costs incurred during initial issuance of the debt, write-off	'	$1,649
Additional cost of debt issuance, to be amortized over the life of debt	15,626	'
Net original issuance discount, recorded in other expense	'	642
Remainder of the discount, to be amortized over the life of the debt	6,087	'
Call premium recorded in other expense, net	'	698
Banker and legal fees, recorded in other expense, net	'	1,407
Banker and legal fees incurred by company	'	1,555
Premium amortized over the life of the debt	6,611	'
Cost amortized over the life of the debt	148	'
Principal amount on repayment of loans	$1,110,966	'
Maximum [Member]	'	'
Debt Instrument [Line Items]	'	'
Voluntarily prepayment premium repaid period	'6 months	'
Alternate Base Interest Rate Loans [Member]	'	'
Debt Instrument [Line Items]	'	'
Basis spread on variable rate	2.25%	'
Basis spread on variable rate	2.00%	'
LIBOR [Member]	'	'
Debt Instrument [Line Items]	'	'
Basis spread on variable rate	3.00%	'
Basis spread on variable rate	3.25%	'

Business_Interruption_Proceeds1

Business Interruption Proceeds - Additional Information (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014
Extraordinary And Unusual Items [Abstract]	'
Business interruption insurance proceeds received	$3,716