Sequential Brands (SQBG) 10-K 14 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 10, 2016	Jun. 30, 2015
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Registrant Name	Sequential Brands Group, Inc.
Entity Central Index Key	1,648,428
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 389,454,954
Trading Symbol	SQBG
Entity Common Stock, Shares Outstanding		61,888,789

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Current Assets:
Cash	$ 41,560	$ 22,521
Accounts receivable, net	42,026	15,720
Available-for-sale securities	5,611	0
Prepaid expenses and other current assets	5,276	5,681
Current assets held for disposition from discontinued operations of wholesale business	113	162
Total current assets	94,586	44,084
Property and equipment, net	6,547	2,255
Intangible assets, net	872,277	303,039
Goodwill	314,288	169,786
Other assets	10,074	7,199
Total assets	1,297,772	526,363
Current Liabilities:
Accounts payable and accrued expenses	23,722	6,691
Deferred revenue	2,157	394
Current portion of long-term debt	19,000	13,253
Current liabilities held for disposition from discontinued operations of wholesale business	0	236
Total current liabilities	44,879	20,574
Long-Term Liabilities:
Long-term debt, net of current portion	531,000	162,247
Deferred tax liability	184,881	77,056
Other long-term liabilities	10,686	886
Long-term liabilities held for disposition from discontinued operations of wholesale business	677	700
Total long-term liabilities	727,244	240,889
Total liabilities	$ 772,123	$ 261,463
Commitments and Contingencies
Equity:
Preferred stock Series A, $0.01 par value and $0.001 par value at December 31, 2015 and 2014, respectively; 10,000,000 and 19,400 shares authorized at December 31, 2015 and 2014, respectively; none issued and outstanding at December 31, 2015 and 2014	$ 0	$ 0
Common stock, $0.01 par value and $0.001 par value at December 31, 2015 and 2014, respectively; 150,000,000 shares authorized; 60,991,127 and 39,694,117 shares issued at December 31, 2015 and 2014, respectively, and 60,480,474 and 39,300,580 shares outstanding at December 31, 2015 and 2014, respectively	605	39
Additional paid-in capital	496,179	295,719
Accumulated other comprehensive loss	(6,466)	(36)
Accumulated deficit	(38,830)	(35,959)
Treasury stock, at cost; none and 197,784 shares at December 31, 2015 and December 31, 2014, respectively	0	(1,643)
Total Sequential Brands Group, Inc. and Subsidiaries stockholders’ equity	451,488	258,120
Noncontrolling interest	74,161	6,780
Total equity	525,649	264,900
Total liabilities and equity	$ 1,297,772	$ 526,363

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Preferred stock Series A, par value (in dollars per share)	$ 0.01	$ 0.001
Preferred stock Series A, shares authorized	10,000,000	19,400
Preferred stock Series A, shares issued	0	0
Preferred stock Series A, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.001
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	60,991,127	39,694,117
Common stock, shares outstanding	60,480,474	39,300,580
Treasury stock, shares	0	197,784

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net revenue	$ 88,262	$ 41,837	$ 22,653
Operating expenses	58,611	29,806	16,845
Income from operations	29,651	12,031	5,808
Other income	1,133	5	488
Interest expense	29,725	9,746	15,589
Income (loss) before income taxes	1,059	2,290	(9,293)
(Benefit from) provision for income taxes	(1,357)	2,936	1,849
Income (loss) from continuing operations	2,416	(646)	(11,142)
Loss from discontinued operations of wholesale business, net of tax	0	0	(6,244)
Consolidated net income (loss)	2,416	(646)	(17,386)
Net income attributable to noncontrolling interest	(5,287)	(422)	(588)
Net loss attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (2,871)	$ (1,068)	$ (17,974)
Basic and diluted loss per share:
Continuing operations	$ (0.07)	$ (0.04)	$ (0.66)
Discontinued operations	0	0	(0.35)
Attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (0.07)	$ (0.04)	$ (1.01)
Weighted-average common shares outstanding:
Basic and diluted weighted average common shares outstanding	41,177,523	29,964,604	17,713,140
Discontinued Operations, Wholesale Business Segment
Loss from discontinued operations of wholesale business, net of tax	$ 0	$ 0	$ (6,244)

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Consolidated net income (loss)	$ 2,416	$ (646)	$ (17,386)
Other comprehensive loss:
Unrealized loss on available-for-sale securities, net of tax	(6,437)	0	0
Unrealized gain (loss) on interest rate hedging transactions, net of tax	7	(36)	0
Other comprehensive loss, net of tax	(6,430)	(36)	0
Comprehensive loss	(4,014)	(682)	(17,386)
Comprehensive income attributable to noncontrolling interest	(5,287)	(422)	(588)
Comprehensive loss attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (9,301)	$ (1,104)	$ (17,974)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN (DEFICIT) EQUITY - USD ($) $ in Thousands	Total	Common Stock	Preferred Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Loss	Accumulated Deficit	Treasury Stock	Total Sequential Brands Group, Inc. and Subsidiaries Stockholders' (Deficit) Equity	Noncontrolling Interest
Balance at Dec. 31, 2012	$ (48)	$ 3	$ 0	$ 14,790	$ 0	$ (16,916)	$ 0	$ (2,123)	$ 2,075
Balance (in shares) at Dec. 31, 2012		2,876,023	14,500				0
Issuance of common stock in connection with the 2013 PIPE Transaction, net of offering costs	40,750	$ 8	$ 0	40,742	0	0	$ 0	40,750	0
Issuance of common stock in connection with the 2013 PIPE Transaction, net of offering costs (in shares)		8,000,000	0				0
Issuance of common stock in connection with the 2012 PIPE Transaction, net of offering costs	21,212	$ 5	$ 0	21,207	0	0	$ 0	21,212	0
Issuance of common stock in connection with the 2012 PIPE Transaction, net of offering costs (in shares)		4,966,667	0				0
Issuance of common stock in connection with conversion of Debentures	14,500	$ 5	$ 0	14,495	0	0	$ 0	14,500	0
Issuance of common stock in connection with conversion of Debentures (in shares)		5,523,810	0				0
Redemption of preferred stock in connection with conversion of Debentures	0	$ 0	$ 0	0	0	0	$ 0	0	0
Redemption of preferred stock in connection with conversion of Debentures (in shares)		0	(14,500)				0
Issuance of common stock in connection with acquisition	19,835	$ 3	$ 0	19,832	0	0	$ 0	19,835	0
Issuance of common stock in connection with acquisition (in shares)		2,833,590	0				0
Fair value of warrants issued for services	436	$ 0	$ 0	436	0	0	$ 0	436	0
Issuance of common stock in connection with stock option exercises	104	$ 0	$ 0	104	0	0	$ 0	104	0
Issuance of common stock in connection with stock option exercises (in shares)		41,473	0				0
Cashless exercise of warrants	0	$ 1	$ 0	(1)	0	0	$ 0	0	0
Cashless exercise of warrants (in shares)		808,175	0				0
Fair value of warrants issued in connection with financing	1,269	$ 0	$ 0	1,269	0	0	$ 0	1,269	0
Fair value of warrants issued in connection with acquisition	419	0	0	419	0	0	0	419	0
Noncontrolling interest distribution	(350)	0	0	0	0	0	0	0	(350)
Stock-based compensation	1,118	$ 0	$ 0	1,118	0	0	$ 0	1,118	0
Stock-based compensation (in shares)		8,250	0				0
Unrealized loss on available for sale securities	0
Repurchase of common stock	(690)	$ 0	$ 0	0	0	0	$ (690)	(690)	0
Repurchase of common stock (in shares)		0	0				122,229
Net income attributable to noncontrolling interest	588	$ 0	$ 0	0	0	0	$ 0	0	588
Net loss attributable to common stockholders	(17,974)	0	0	0	0	(17,974)	0	(17,974)	0
Balance at Dec. 31, 2013	81,169	$ 25	$ 0	114,411	0	(34,890)	$ (690)	78,856	2,313
Balance (in shares) at Dec. 31, 2013		25,057,988	0				122,229
Issuance of common stock in connection with stock option exercises	417	$ 0	$ 0	417	0	0	$ 0	417	0
Issuance of common stock in connection with stock option exercises (in shares)		87,667	0				0
Issuance of common stock in connection with acquisition of Rast Sourcing and Rast Licensing	(3,109)	$ 1	$ 0	(3,110)	0	0	$ 0	(3,109)	0
Issuance of common stock in connection with acquisition of Rast Sourcing and Rast Licensing (in shares)		581,341	0				0
Issuance of common stock in connection with acquisition of Galaxy Brand Holdings, Inc.	178,930	$ 12	$ 0	178,918	0	0	$ 0	178,930	0
Issuance of common stock in connection with acquisition of Galaxy Brand Holdings, Inc. (in shares)		12,374,990	0				0
Noncontrolling interest distribution	(366)	$ 0	$ 0	0	0	0	$ 0	0	(366)
Stock-based compensation	2,184	$ 0	$ 0	2,184	0	0	$ 0	2,184	0
Stock-based compensation (in shares)		93,832	0				0
Issuance of common stock in connection with warrant exercise	2,900	$ 1	$ 0	2,899	0	0	$ 0	2,900	0
Issuance of common stock in connection with warrant exercise (in shares)		1,104,762	0				0
Unrealized gain on interest rate hedging transactions	(36)	$ 0	$ 0	0	(36)	0	$ 0	(36)	0
Unrealized loss on available for sale securities	0
Repurchase of common stock	(953)	$ 0	$ 0	0	0	0	$ (953)	(953)	0
Repurchase of common stock (in shares)		0	0				75,555
Net income attributable to noncontrolling interest	422	$ 0	$ 0	0	0	0	$ 0	0	422
Noncontrolling interest recorded in connection with acquisition	4,411	0	0	0	0	0	0	0	4,411
Net loss attributable to common stockholders	(1,068)	0	0	0	0	(1,068)	0	(1,068)	0
Balance at Dec. 31, 2014	264,900	$ 39	$ 0	295,719	(36)	(35,959)	$ (1,643)	258,120	6,780
Balance (in shares) at Dec. 31, 2014		39,300,580	0				197,784
Issuance of common stock in connection with acquisition	1,295	$ 0	$ 0	1,295	0	0	$ 0	1,295	0
Issuance of common stock in connection with acquisition (in shares)		97,087	0				0
Issuance of common stock in connection with stock option exercises	710	$ 0	$ 0	710	0	0	$ 0	710	0
Issuance of common stock in connection with stock option exercises (in shares)		253,666	0				0
Noncontrolling interest distribution	(3,000)	$ 0	$ 0	0	0	0	$ 0	0	(3,000)
Stock-based compensation	6,397	$ 0	$ 0	6,397	0	0	$ 0	6,397	0
Stock-based compensation (in shares)		382,986	0				0
Issuance of common stock in connection with warrant exercise	223	$ 0	$ 0	223	0	0	$ 0	223	0
Issuance of common stock in connection with warrant exercise (in shares)		38,400	0				0
Issuance of common stock in connection with debt financing	11,496	$ 1	$ 0	11,495	0	0	$ 0	11,496	0
Issuance of common stock in connection with debt financing (in shares)		740,740	0				0
Stock registration costs in connection with Martha Stewart Living Omnimedia acquisition	(1,876)	$ 0	$ 0	(1,876)	0	0	$ 0	(1,876)
Unrealized gain on interest rate hedging transactions	7	0	0	0	7	0	0	7	0
Unrealized loss on available for sale securities	(6,437)	0	0	0	(6,437)	0	0	(6,437)	0
Repurchase of common stock	(1,513)	$ 0	$ 0	0	0	0	$ (1,513)	(1,513)	0
Repurchase of common stock (in shares)		0	0				149,927
Net income attributable to noncontrolling interest	5,287	$ 0	$ 0	0	0	0	$ 0	0	5,287
Issuance of common stock in connection with acquisition	185,937	$ 20	$ 0	185,917	0	0	0	185,937	0
Issuance of common stock in connection with acquisition (in shares)		20,014,726	0
Retirement of treasury stock in connection with Martha Stewart Living Omnimedia acquisition	0	$ 0	$ 0	(3,156)	0	0	$ 3,156	0	0
Retirement of treasury stock in connection with Martha Stewart Living Omnimedia acquisition (shares)		(347,711)	0				(347,711)
Common stock par value change in connection with Martha Stewart Living Omnimedia acquisition	0	$ 545	$ 0	(545)	0	0	$ 0	0	0
Noncontrolling interest recorded in connection with acquisition	65,094	0	0	0	0	0	0	0	65,094
Net loss attributable to common stockholders	(2,871)	0	0	0	0	(2,871)	0	(2,871)	0
Balance at Dec. 31, 2015	$ 525,649	$ 605	$ 0	$ 496,179	$ (6,466)	$ (38,830)	$ 0	$ 451,488	$ 74,161
Balance (in shares) at Dec. 31, 2015		60,480,474	0				0

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Consolidated net income (loss)	$ 2,416	$ (646)	$ (17,386)
Adjustments to reconcile consolidated net income (loss) to net cash used in operating activities:
Loss from discontinued operations	0	0	6,244
Provision for bad debts	201	75	250
Depreciation and amortization	1,893	1,107	598
Stock-based compensation	6,397	2,184	1,118
Amortization of debt discount and deferred financing costs	7,722	2,444	12,104
Gain on sale of trademark	(700)	0	0
Fair value of warrants issued for service rendered	0	0	436
Fair value of warrants issued in connection with acquisition	0	0	26
Gain on bargain purchase of business	0	0	(227)
Loss on disposal of fixed assets	57	900	0
Deferred income taxes	(1,834)	2,468	1,786
Changes in operating assets and liabilities:
Accounts receivable	(9,244)	(7,062)	(4,896)
Prepaid expenses and other assets	2,988	(415)	(477)
Accounts payable and accrued expenses	(18,429)	(1,106)	(1,055)
Deferred license revenue	46	(1,087)	789
Other liabilities	(254)	(1,016)	1,570
CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES FROM CONTINUING OPERATIONS	(8,741)	(2,154)	880
CASH USED IN OPERATING ACTIVITIES FROM DISCONTINUED OPERATIONS	(210)	(1,001)	(4,438)
CASH USED IN OPERATING ACTIVITIES	(8,951)	(3,155)	(3,558)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for acquisitions, net of cash acquired	(328,044)	(111,579)	(90,846)
Acquisition of intangible assets	(437)	(545)	(277)
Acquisition of property and equipment	(1,462)	(1,135)	(950)
Acquisition of available-for-sale securities	(12,048)	0	0
Proceeds from sale of property and equipment	5	0	0
Proceeds from sale of trademark	140	0	0
Restricted cash	0	0	35
CASH USED IN INVESTING ACTIVITIES	(341,846)	(113,259)	(92,038)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from term loan and revolver	390,179	180,000	65,000
Proceeds from the sale of common stock	10,000	0	66,350
Proceeds from options exercised	710	417	104
Proceeds from warrants exercised	223	2,900	0
Stock registration costs	(1,876)	0	0
Repayment of term loan and revolver	(15,679)	(63,500)	(6,000)
Deferred financing costs	(9,208)	(4,688)	(1,929)
Offering costs	0	0	(4,388)
Repurchase of common stock	(1,513)	(953)	(690)
Noncontrolling interest distribution	(3,000)	(366)	(350)
CASH PROVIDED BY FINANCING ACTIVITIES	369,836	113,810	118,097
NET INCREASE (DECREASE) IN CASH	19,039	(2,604)	22,501
CASH — Beginning of year	22,521	25,125	2,624
CASH — End of year	41,560	22,521	25,125
Cash paid during the year for:
Interest	19,288	6,684	3,428
Taxes	1,059	484	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Conversion of senior secured convertible debentures to common stock	0	0	14,500
Common stock issued in connection with acquisitions	187,232	183,975	19,835
Noncontrolling interest recorded in connection with acquisition	65,094	4,411	0
Receivable for sale of trademark	560	0	0
Guaranteed contractual payments recorded on acquisitions	16,474	0	0
Debt discount recorded on sale of common stock in connection with debt financing	1,496	0	0
Unrealized loss on available-for-sale securities	(6,437)	0	0
Fair value of warrants issued in connection with acquisition	0	0	393
Fair value of warrants issued in financing transaction	0	0	1,269
Cashless exercise of warrants	$ 0	$ 0	$ 1

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 - ORGANIZATION AND NATURE OF OPERATIONS Overview Sequential Brands Group, Inc. (the “Company” or “New Sequential”) owns a portfolio of consumer brands in the fashion, home, athletic and lifestyle categories. The Company aims to maximize the strategic value of its brands by promoting, marketing and licensing its global brands through various distribution channels, including to retailers, wholesalers and distributors in the United States and in certain international territories. The Company’s core strategy is to enhance and monetize the global reach of its existing brands, and to pursue additional strategic acquisitions to grow the scope of and diversify its portfolio of brands. The Company licenses brands to both wholesale and direct-to-retail licensees. In a wholesale license, a wholesale supplier is granted rights (typically on an exclusive basis) to a single or small group of related product categories for a particular brand for sale to multiple accounts within an approved channel of distribution and territory. In a direct-to-retail license, a single retailer is granted the right (typically on an exclusive basis) to sell branded products in a broad range of product categories through its brick and mortar stores and e-commerce sites. As of December 31, 2015, the Company had more than one-hundred fifty licensees, with wholesale licensees comprising a significant majority. The Company was formed on June 5, 2015, for the purpose of effecting the merger of Singer Merger Sub, Inc. with and into SQBG, Inc. (“Old Sequential”) and the merger of Madeline Merger Sub, Inc. with and into Martha Stewart Living Omnimedia, Inc. (“MSLO”), with Old Sequential and MSLO each surviving the merger as wholly owned subsidiaries of the Company (the “Mergers”). Prior to the Mergers, the Company did not conduct any activities other than those incidental to its formation and the matters contemplated in the Agreement and Plan of Merger, dated as of June 22, 2015, as amended, by and among the Company, MSLO, Old Sequential, Singer Merger Sub, Inc., and Madeline Merger Sub, Inc. (the “Merger Agreement”). On December 4, 2015, pursuant to the Merger Agreement, Old Sequential and MSLO completed the strategic combination of their respective businesses and became wholly owned subsidiaries of the Company. Old Sequential was the accounting acquirer in the Mergers; therefore, the historical consolidated financial statements for Old Sequential for periods prior to the Mergers are considered to be the historical financial statements of the Company and thus, the Company’s consolidated financial statements reflect Old Sequential’s consolidated financial statements for the period from January 1, 2015 through December 4, 2015 and for fiscal years 2014 and 2013, and the Company’s thereafter. References to “the Company” when referring to periods prior to the consummation of the Mergers on December 4, 2015 are references to Old Sequential.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned and majority-owned subsidiaries. All significant inter-company accounts and transactions have been eliminated in the consolidation. The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from estimates. The Company accounted for the decisions to close down its wholesale operations as discontinued operations in accordance with the guidance provided in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 360, Accounting for Impairment or Disposal of Long-Lived Assets Presentation of Financial Statements The Company has entered into various license agreements that provide revenues based on guaranteed minimum royalty payments and advertising/marketing fees with additional royalty revenues based on a percentage of defined sales. Guaranteed minimum royalty payments and advertising/marketing revenue are recognized on a straight-line basis over the term of each contract year, as defined in each license agreement. Royalty payments exceeding the guaranteed minimum royalty payments are recognized as income during the period corresponding to the licensee’s sales. Payments received as consideration for the grant of a license are recorded as deferred revenue at the time payment is received and recognized ratably as revenue over the term of the license agreement. Advanced royalty payments are recorded as deferred revenue at the time payment is received and recognized as revenue as earned. Revenue is not recognized unless collectability is reasonably assured. If license agreements are terminated prior to the original licensing period, the Company recognizes revenue in the amount of any contractual termination fees, unless such amounts are deemed non-recoverable. With respect to editorial content for books, the Company receives advance payments from the Company’s publishers and recognizes revenue when manuscripts are delivered to and accepted by the publishers. Revenue is also earned from book publishing when sales on a unit basis exceed the advanced royalty. Television sponsorship revenues are generally recorded ratably across the period when new episodes initially air. Revenues from the Company’s radio programming are recorded on a straight-line basis over the term of the agreement. Accounts receivable are recorded net of allowances for doubtful accounts, based on the Company’s ongoing discussions with its licensees and other customers and its evaluation of their creditworthiness, payment history and account aging. Accounts receivable balances deemed to be uncollectible are charged to the allowance for doubtful accounts after all means of collection have been exhausted and the potential for recovery is considered remote. The allowance for doubtful accounts was approximately $ 0.3 0.2 The Company’s accounts receivable amounted to approximately $ 42.0 15.7 26 15 11 54 23 21 10 The Company has marketable securities that are classified as available-for-sale securities under ASC 320, Investments – Debt and Equity Securities December 31, 2015 Gross Unrealized Historical Cost Estimated Fair Value Gains Losses (in thousands) Available-for-sale securities $ 12,048 $ 5,611 $ - $ (6,437) At December 31, 2015, the Company has concluded that the decline in fair value of its available-for-sale securities is not other-than-temporary. Goodwill is tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis (December 31) and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. In evaluating goodwill for impairment, the Company will first assess qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount. Qualitative factors that considered include, for example, macroeconomic and industry conditions, overall financial performance, and other relevant entity-specific events. If the Company bypasses the qualitative assessment, or conclude that it is more likely than not that the fair value of a reporting unit is less than its carrying value, then the Company will perform a two-step goodwill impairment test to identify potential goodwill impairment and measure the amount of goodwill impairment to be recognized, if any. In the first step, the Company will compare the estimated fair value of the reporting unit with its carrying value. As of December 31, 2015 and 2014, the Company has determined that it has a single reporting unit. As such, the Company considers its market capitalization (calculated as total common shares outstanding multiplied by the common equity price per share, as adjusted for a control premium factor) to represent its estimated fair value. If the estimated fair value of the reporting unit exceeds its carrying amount, no further analysis is needed. If, however, the estimated fair value of the reporting unit is less than its carrying amount, the Company will proceed to the second step and calculate the implied fair value of the reporting unit goodwill to determine whether any impairment is required. The implied fair value of the reporting unit goodwill is calculated by allocating the estimated fair value of the reporting unit to all of the unit’s assets and liabilities as if the unit had been acquired in a business combination. If the carrying value of the reporting unit’s goodwill exceeds the implied fair value of the goodwill, an impairment loss is recognized in the amount of that excess. The Company has not recorded a goodwill impairment charge for each of the fiscal years ended December 31, 2015, 2014 or 2013. Intangible assets represent trademarks, customer agreements and patents related to the Company’s brands and a favorable lease. Finite-lived intangible assets are amortized on a straight-line basis over the estimated useful lives of the assets. Indefinite-lived intangible assets are not amortized, but instead are subject to impairment evaluation. The carrying value of intangible assets and other finite-lived assets is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Indefinite-lived intangible assets are tested for impairment on an annual basis (December 31) and between annual tests if an event occurs or circumstances change that indicate that the carrying amount of the indefinite-lived intangible asset may not be recoverable. When conducting its impairment assessment, the Company initially performs a qualitative evaluation of whether it is more likely than not that the asset is impaired. If it is determined by a qualitative evaluation that it is more likely than not that the asset is impaired, the Company then tests the asset for recoverability. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. Property and Equipment Property and equipment are stated at cost, less accumulated depreciation and amortization. Maintenance and repairs are charged to expense as incurred. Upon retirement or other disposition of property and equipment, applicable cost and accumulated depreciation and amortization are removed from the accounts and any gains or losses are included in results of operations. Furniture and fixtures 5 Office equipment 5 7 Machinery and equipment 5 7 Leasehold improvements Term of the lease or the estimated life of the related improvements, whichever is shorter. Computer software 5 Automobiles and trucks 5 Websites 3 Direct costs incurred in connection with issuing debt securities or obtaining debt or other credit arrangements are recorded as deferred financing costs and are amortized as interest expense, using the effective interest method, over the term of the related debt. Debt discounts are amortized to interest expense over the term of the related debt. Convertible Instruments The Company reviews all of its convertible instruments for the existence of an embedded conversion feature which may require bifurcation if certain criteria are met. The criteria, if met, require companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments. These three criteria include circumstances in which: (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract; (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur; and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to certain requirements (except for when the host instrument is deemed to be conventional). The Company reviews all of its convertible instruments for the existence of a beneficial conversion feature. Upon the determination that a beneficial conversion feature exists, the beneficial conversion feature would be recorded as a discount from the face amount of the respective debt instrument based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized to interest expense over the term of the related debt. If the instrument is converted prior to the original maturity of the debt, the remaining unamortized discount is charged to expense at the conversion date. The Company did not have any convertible instruments at December 31, 2015 or 2014. Treasury stock is recorded at cost as a reduction of equity in the accompanying consolidated balance sheets. Preferred stock subject to mandatory redemption (if any) is classified as a liability instrument and is measured at fair value. The Company classifies conditionally redeemable preferred stock (if any), which includes preferred stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control, as temporary equity. At all other times, the Company classifies preferred stock as a component of equity. The Company’s preferred stock does not feature any redemption rights within the holders’ control or conditional redemption features not solely within its control as of December 31, 2015 and 2014. Accordingly, all issuances of preferred stock are presented as a component of equity. The Company did not have any preferred stock outstanding as of December 31, 2015 and 2014. The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) give the Company a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other freestanding derivatives, if any, at each reporting date to determine whether a change in classification between assets and liabilities is required. The Company determined that its outstanding common stock purchase warrants satisfied the criteria for classification as equity instruments at December 31, 2015 and 2014. Advertising costs related to media ads are charged to expense as of the first date the advertisements take place. Advertising costs related to campaign ads, such as production and talent, are expensed over the term of the related advertising campaign. Advertising expenses included in operating expenses approximated $ 8.7 5.6 1.6 0.4 Compensation cost for restricted stock is measured using the quoted market price of the Company’s common stock at the date the common stock is granted. For restricted stock, for which restrictions lapse with the passage of time (“time-based restricted stock”), compensation cost is recognized on a straight-line basis, reduced for estimated forfeitures, over the period between the issue date and the date that restrictions lapse. Time-based restricted stock is included in total shares of common stock outstanding upon the lapse of applicable restrictions. For restricted stock, for which restrictions are based on performance measures (“performance stock units” or “PSU’s”), restrictions lapse when those performance measures have been deemed achieved. Compensation cost for performance stock units is recognized on a straight-line basis, reduced for estimated forfeitures, during the period from the date on which the likelihood of the PSUs being earned is deemed probable and (x) the end of the fiscal year during which such PSUs are granted or (y) the date on which awards of such PSUs may be approved by the compensation committee of the Company’s board of directors (the “Compensation Committee”) on a discretionary basis, as applicable. PSUs are included in total shares of common stock outstanding upon the lapse of applicable restrictions. PSUs are included in total diluted shares of common stock outstanding when the performance measures have been deemed achieved but the PSUs have not yet been issued. Compensation cost for stock options and warrants, in accordance with accounting for stock-based payment under GAAP, is calculated using the Black-Scholes valuation model based on awards ultimately expected to vest, reduced for estimated forfeitures, and expensed on a straight-line basis over the requisite service period of the grant. Forfeitures are estimated at the time of grant based on the Company’s historical forfeiture experience and are revised in subsequent periods if actual forfeitures differ from those estimates. At each subsequent reporting period prior to the lapse of restrictions on warrants, time-based restricted stock and PSUs granted to non-employees, the Company remeasures the aggregate compensation cost of such grants using the Company’s stock price at the end of such reporting period and revises the straight-line recognition of compensation cost in line with such remeasured amount. Current income taxes are based on the respective periods’ taxable income for federal, foreign and state income tax reporting purposes. Deferred tax liabilities and assets are determined based on the difference between the financial statement and income tax bases of assets and liabilities, using statutory tax rates in effect for the year in which the differences are expected to reverse. A valuation allowance is required if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company applies the FASB guidance on accounting for uncertainty in income taxes. The guidance clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements in accordance with other authoritative GAAP and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The guidance also addresses derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. At December 31, 2015 and 2014, the Company had $ 0.6 Basic earnings per share (“EPS”) is computed by dividing net income available to common stockholders by the weighted-average number of common shares outstanding during the reporting period, excluding the effects of any potentially dilutive securities. Diluted EPS gives effect to all potentially dilutive common shares outstanding during the reporting period, including stock options and warrants, using the treasury stock method, and convertible debt, using the if-converted method. Diluted EPS excludes all potentially dilutive shares of common stock if their effect is anti-dilutive. Years Ended December 31, 2015 2014 2013 Basic weighted-average common shares outstanding 41,177,523 29,964,604 17,713,140 Acquisition hold back shares - - - Warrants - - - Stock options - - - Performance stock awards - - - Unvested restricted stock - - - Diluted weighted-average common shares outstanding 41,177,523 29,964,604 17,713,140 Years Ended December 31, 2015 2014 2013 Warrants 502,831 1,421,578 1,744,922 Acquisition hold back shares 1,375,000 523,630 - Unvested restricted stock 173,987 247,937 464,847 Performance based restricted stock 70,519 - - Stock options 87,256 156,126 413,667 2,209,593 2,349,271 2,623,436 Concentration of Credit Risk Financial instruments which potentially expose the Company to credit risk consist primarily of cash, accounts receivable and marketable securities. Cash is held for use for working capital needs and future acquisitions. Substantially all of the Company’s cash and marketable securities are deposited with high quality financial institutions. At times, however, such cash and marketable securities may be in deposit accounts that exceed the Federal Deposit Insurance Corporation insurance limit. The Company has not experienced any losses in such accounts as of December 31, 2015. Concentration of credit risk with respect to accounts receivable is minimal due to the collection history and the nature of the Company’s revenues. The Company recorded net revenues of approximately $ 88.3 41.8 22.7 10 17 16 10 14 12 18 11 10 The Company recognizes contingent losses that are both probable and estimable. In this context, probable means circumstances under which events are likely to occur. The Company records legal costs pertaining to contingencies as incurred. The Company recognizes the acquisition-date fair value of contingent consideration as part of the consideration transferred in exchange for the acquiree or assets of the acquiree in a business combination. The contingent consideration is classified as either a liability or equity in accordance with ASC 480-10, Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity Noncontrolling interest from continuing operations recorded for the year ended December 31, 2015 represents income allocations to Elan Polo International, Inc., a member of DVS Footwear International, LLC (“DVS LLC”) and With You, Inc., a member of With You LLC. Noncontrolling interest from continuing operations recorded for the years ended December 31, 2014 and 2013 represents income allocations to DVS LLC. Years Ended December 31, 2015 2014 2013 (in thousands) With You LLC $ 4,677 $ - $ - DVS LLC 610 422 588 Net income attributable to noncontrolling interest $ 5,287 $ 422 $ 588 DVS LLC FUL IP With You LLC Total (in thousands) Balance at January 1, 2014 $ 2,313 $ - $ - $ 2,313 Contributions - 4,411 - 4,411 Net income attributable to noncontrolling interest 422 - - 422 Distributions (366) - - (366) Balance at December 31, 2014 2,369 4,411 - 6,780 Contributions - - 65,094 65,094 Net income attributable to noncontrolling interest 610 - 4,677 5,287 Distributions (283) - (2,717) (3,000) Balance at December 31, 2015 $ 2,696 $ 4,411 $ 67,054 $ 74,161 In connection with the acquisition of With You LLC on April 8, 2015, the Company recorded a noncontrolling interest of approximately $ 65.1 4.4 Reportable Segment An operating segment, in part, is a component of an enterprise whose operating results are regularly reviewed by the chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance. Operating segments may be aggregated only to a limited extent. The Company’s chief operating decision maker, the Chief Executive Officer, reviews financial information presented on a consolidated basis, accompanied by disaggregated information about revenues for purposes of making operating decisions and assessing financial performance. Accordingly, the Company has only a single operating and reportable segment. In addition, the Company has no foreign operations or any assets in foreign locations. Nearly all of the Company’s domestic operations consist of a single revenue stream, which is the licensing of its trademark portfolio, with an immaterial portion of revenues derived from the publishing and television operations. Recently Issued Accounting Standards In February 2016, the FASB issued ASU No. 2016-02, “Leases” (“ASU 2016-02”). The core principle of ASU 2016-02 is that an entity should recognize on its balance sheet assets and liabilities arising from a lease. In accordance with that principle, ASU 2016-02 requires that a lessee recognize a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying leased asset for the lease term. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee will depend on the lease classification as a finance or operating lease. This new accounting guidance is effective for public companies for fiscal years beginning after December 15, 2018 (i.e., calendar years beginning on January 1, 2019), including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact the adoption of ASU 2016-02 will have on the Company’s consolidated financial statements. In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes” (“ASU 2015-17”). ASU 2015-17 removes the reporting requirement to classify deferred income taxes between current and non-current on the balance sheet. Instead, the new accounting guidance in ASU 2015-17 will require that all deferred income taxes are reported and classified as non-current. The Company early adopted the provisions of ASU 2015-07 during the fourth quarter of 2015 on a retrospective basis, and the adoption did not have a material impact on the Company’s consolidated financial statements. In September 2015, the FASB issued ASU No. 2015-16, “Business Combinations – Simplifying the Accounting for Measurement-Period Adjustments” (“ASU No. 2015-16”). ASU No. 2015-16 requires the recognition of adjustments to provisional amounts that are identified during the measurement period, in the reporting period in which the adjustments are determined. The effects of the adjustments to provisional amounts on depreciation, amortization or other income effects should be recognized in current-period earning as if the accounting had been completed at the acquisition date. Disclosure of the portion of the adjustment recorded in current-period earnings that would have been reported in prior reporting periods if the adjustment to the provisional amounts had been recognized at the acquisition date is also required. ASU No. 2015-16 is effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period. The adoption of ASU No. 2015-16 is not expected to have a material impact on the Company’s In April 2015, the FASB issued ASU No. 2015-03 – “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU No. 2015-03”), which changes the presentation of debt issuance costs in financial statements. ASU No. 2015-03 requires an entity to present such costs on the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs is reported as interest expense. The standard’s core principle is that debt issuance costs related to a note are reflected in the balance sheet as a direct deduction from the face amount of that note and amortization of debt issuance costs is reported in interest expense. ASU No. 2015-03 is effective for annual and interim periods beginning after December 15, 2015, and interim periods beginning after December 15, 2016. Early adoption is allowed for all entities for financial statements that have not been previously issued. Entities would apply the new guidance retrospectively to all prior periods (i.e., the balance sheet for each period is adjusted). The adoption of ASU No. 2015-03 is not expected to have a material impact on the Company’s consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, - “Revenue from Contracts with Customers (Topic 606)” (“ASU No. 2014-09”), which contains a new comprehensive revenue recognition standard that will supersede all existing revenue recognition guidance. ASU No. 2014-09 requires that a company recognize revenue at the time it transfers promised goods or services to a customer and in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU No. 2014-09 is effective for annual and interim periods beginning on or after December 15, 2017, and early adoption is permitted as of the original effective date, December 31, 2016. Companies have the option of using either a full retrospective approach or a modified approach to adopt in ASU No. 2014-09. The adoption of ASU No. 2014-09 is not expected to have a material impact on the Company’s consolidated financial statements.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	NOTE 3 – FAIR VALUE OF FINANCIAL INSTRUMENTS ASC 820-10, Fair Value Measurements and Disclosures The Company determines or calculates the fair value of financial instruments using quoted market prices in active markets when such information is available or using appropriate present value or other valuation techniques, such as discounted cash flow analyses, incorporating available market discount rate information for similar types of instruments while estimating for non-performance and liquidity risk. These techniques are significantly affected by the assumptions used, including the discount rate, credit spreads and estimates of future cash flow. Assets and liabilities typically recorded at fair value on a non-recurring basis to which ASC 820-10 applies include: • non-financial assets and liabilities initially measured at fair value in an acquisition or business combination, and • long-lived assets measured at fair value due to an impairment assessment under ASC 360-10-15, Impairment or Disposal of Long-Lived Assets This topic defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and establishes a three-level hierarchy, which encourages an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820-10 requires that assets and liabilities recorded at fair value be classified and disclosed in one of the following three categories: • Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access. • Level 2 inputs utilize other-than-quoted prices that are observable, either directly or indirectly. Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and inputs such as interest rates and yield curves that are observable at commonly quoted intervals. • Level 3 inputs are unobservable and are typically based on the Company’s own assumptions, including situations where there is little, if any, market activity. Both observable and unobservable inputs may be used to determine the fair value of positions that are classified within the Level 3 classification. As a result, the unrealized gains and losses for assets within the Level 3 classification may include changes in fair value that were attributable to both observable (e.g., changes in market interest rates) and unobservable (e.g., changes in historical company data) inputs. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the Company classifies such financial assets or liabilities based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Linens ‘N Things Carrying Value Fair Value Financial Instrument Level 12/31/15 12/31/14 12/31/15 12/31/14 (in thousands) Available-for-sale securities 1 $ 5,611 $ - $ 5,611 $ - Interest rate swap 2 $ 29 $ 36 $ 29 $ 36 2015 Term Loans 3 $ 464,000 $ - $ 446,320 $ - 2014 Term Loans 3 $ - $ 160,500 $ - $ 148,571 2015 Revolving Loan 3 $ 86,000 $ - $ 62,880 $ - 2014 Revolving Loan 3 $ - $ 15,000 $ - $ 11,059 Contingent earn outs 3 $ - $ - $ - $ - The carrying amounts of the Company’s cash, accounts receivable and accounts payable approximate fair value due to their short-term maturities. The Company records its available-for-sale securities on the consolidated balance sheets at fair value (Level 1). The fair value of the Company’s available-for-sale securities is based upon quoted market prices for identical assets in active markets. The Company records its interest rate swap on the consolidated balance sheets at fair value (Level 2). As of December 31, 2015, the fair value of the Company’s interest rate swap is immaterial. The valuation technique used to determine the fair value of the interest rate swap approximates the net present value of future cash flows, which is the estimated amount that a bank would receive or pay to terminate the Swap Agreements (as defined in Note 9) at the reporting date, taking into account current interest rates. For purposes of this fair value disclosure, the Company based its fair value estimate for the 2015 Term Loans, 2014 Term Loans, 2015 Revolving Loan and 2014 Revolving Loan (each, as defined in Note 9) on its internal valuation whereby the Company applied the discounted cash flow method to its expected cash flow payments due under the 2014 Loan Agreements and 2015 Loan Agreements (as defined in Note 9) based on market interest rate quotes as of December 31, 2015 and 2014 for debt with similar risk characteristics and maturities. On the dates of the respective acquisitions, no value was assigned to the contingent earn outs based on the remote probability that the Linens ‘N Things

DISCONTINUED OPERATIONS OF WHOL

DISCONTINUED OPERATIONS OF WHOLESALE BUSINESS	12 Months Ended
	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
DISCONTINUED OPERATIONS OF WHOLESALE BUSINESS	NOTE 4 – DISCONTINUED OPERATIONS OF WHOLESALE BUSINESS The Company did not record any additional costs relating to discontinued operations of its former wholesale business during the years ended December 31, 2015, 2014 and 2013. Discontinued operations as of December 31, 2013 mainly represent the wind down costs related to the Heelys, Inc. (“Heelys”) legacy operating business, as a result of the Company’s decision to discontinue its wholesale business related to the Heelys Years Ended December 31, 2015 2014 2013 (in thousands) Net revenue $ - $ - $ - Loss from discontinued operations of wholesale business, net of tax $ - $ - $ (6,244) Loss per share from discontinued operations, basic and diluted $ - $ - $ (0.35) Weighted average shares outstanding, basic and diluted 41,177,523 29,964,604 17,713,140 Assets and liabilities of discontinued wholesale operations: December 31, 2015 2014 (in thousands) Prepaid expenses and other current assets $ 113 $ 162 Accounts payable and accrued expenses $ - $ 236 Long-term liabilities $ 677 $ 700

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2015
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
ACQUISITIONS	NOTE 5 - ACQUISITIONS Acquisition of Remaining Ownership Interest in William Rast Sourcing, LLC and William Rast Licensing, LLC On May 5, 2014 18 3.1 581,341 5.0 The Company accounted for the acquisition under ASC 810-10-45-23, Consolidation, As part of the Tennman Merger Agreement, the Company is obligated to pay royalties to Tennman Brands, LLC, subject to the William Rast The Company incurred legal costs related to the transaction of approximately $ 0.1 Acquisition of Galaxy Brand Holdings, Inc. On August 15, 2014 Avia AND1 Nevados Linens ‘N Things 100.0 4.7 13,750,000 3,000,000 the Company held back ten percent of the shares (1,375,000) The warrants are exercisable for an aggregate of up to an additional 3,000,000 11.20 Linens ‘N Things if the Linens ‘N Things if the Linens ‘N Things if the Linens ‘N Things if the Linens ‘N Things Linens ‘N Things Linens ‘N Things In connection with the consummation of the Galaxy Acquisition, the Company and the Stockholder Representative, on behalf of the former Galaxy stockholders and optionholders, entered into a registration rights agreement, dated as of August 15, 2014 (the “Galaxy Registration Rights Agreement”), which grants the Stockholder Representative, on behalf of former Galaxy stockholders and optionholders, customary registration rights with respect to certain shares of the Company’s common stock and the warrants (including the shares of common stock underlying such warrants) issued pursuant to the Galaxy Merger Agreement, including “demand” registration rights for up to three offerings of greater than $ 10.0 The acquisition was accounted for under the acquisition method of accounting. Accordingly, the acquired assets and assumed liabilities were recorded at their estimated fair values, and operating results for the Avia AND1 Nevados Linens ’N Things (in thousands) Cash paid $ 104,656 Fair value of common stock issued (13,750,000 shares) 179,025 Total consideration paid $ 283,681 Allocated to: Cash $ 782 Accounts receivable 3,447 Other receivables 853 Prepaid expenses and other current assets 3,255 Property and equipment 1,344 Goodwill 168,561 Trademarks 177,637 Customer agreements 479 Favorable lease agreement 537 Accounts payable and accrued expenses (2,834) Deferred tax liability (70,247) Deferred license revenue (133) $ 283,681 Goodwill arising from the acquisition mainly consists of the synergies of an ongoing licensing and brand management business. Trademarks have been determined by management to have an indefinite useful life and, accordingly, no amortization is recorded in the Company’s consolidated statement of operations. Goodwill and trademarks are tested for impairment on an annual basis or sooner, if an event occurs or circumstances change that indicate that the carrying amount of the goodwill or trademarks may not be recoverable. License agreements are amortized on a straight-line basis over their expected useful lives of four years. The Company incurred legal and other costs related to the transaction of approximately $ 7.0 Total revenues and income from continuing operations from the Avia AND1 Nevados Linens ‘N Things 14.3 12.1 Acquisition of FUL On November 17, 2014 FUL FUL FUL 8.9 50.5 4.5 In connection with the formation of FUL IP, the Company and JALP entered into a limited liability company operating agreement of FUL IP on November 17, 2014 50.5 In connection with the strategic investment in FUL IP, the Company entered into an exclusive license agreement with Concept One Accessories (“Concept One”), pursuant to which Concept One was granted worldwide rights, subject to certain exceptions, to use the FUL The initial term of the license agreement continues through December 31, 2020, and may be extended by Concept One for seven additional years, subject to Concept One achieving certain net sales requirements. The acquisition of the FUL FUL (in thousands) Cash paid $ 4,500 Noncontrolling interest member contribution 4,411 Total consideration $ 8,911 Allocated to: Trademarks 8,911 $ 8,911 The FUL 0.2 Total revenues and income from continuing operations from the date of acquisition through December 31, 2014, included in the consolidated statement of operations for the year ended December 31, 2014, were both approximately $ 0.4 Acquisition of Jessica Simpson On April 8, 2015, the Company consummated transactions pursuant to the purchase agreement, dated as of April 1, 2015 (the “JS Purchase Agreement”) with With You, Inc., a California corporation (“WYI”), Corny Dog, Inc., a California corporation (together with WYI, the “Sellers”), With You LLC, a Delaware limited liability company, and Jessica Simpson, in her capacity as the sole stockholder of each of the Sellers. With You LLC owns all assets related to (i) the worldwide business of creating, designing, developing, manufacturing, marketing, selling and licensing all consumer related lifestyle products, including, but not limited to, all categories within the fashion, home, beauty, personal care, baby, crafts, pets, holiday, seasonal, bridal, celebrations, travel, floral and food industry segments, with certain exclusions, of the Jessica Simpson Pursuant to the terms of the JS Purchase Agreement, the Company purchased membership interests in With You LLC for an aggregate purchase price consisting of (a) $ 119.3 2.8 1.3 13.34 62.5 37.5 The acquisition was accounted for under the acquisition method of accounting. Accordingly, the acquired assets were recorded at their estimated fair values, and operating results for the Jessica Simpson Cash paid $ 119,250 Guaranteed contractual payments 2,822 Fair value of common stock issued (97,087 shares) 1,295 Total consideration paid by Sequential $ 123,367 Allocated to: Goodwill $ 3,480 Trademarks 184,475 Customer agreements 506 Noncontrolling interest (65,094) $ 123,367 Goodwill arising from the acquisition mainly consists of the synergies of an ongoing licensing and brand management business. The Company’s goodwill is deductible for tax purposes and will be amortized over a period of 15 2.8 Total revenues and income from continuing operations from the date of the acquisition through December 31, 2014, included in the consolidated statements of operations for the year ended December 31, 2015, are approximately $ 18.2 9.4 Acquisition of Joe’s Jeans On September 8, 2015, the Company and Joe’s Holdings LLC, a newly formed Delaware limited liability company and wholly-owned subsidiary of the Company (“Joe’s Holdings”), entered into an asset purchase agreement (the “Joe’s Jeans Purchase Agreement”) with Joe’s Jeans Inc., a Delaware corporation, as part of a series of transactions by Joe’s Jeans, pursuant to which Joe’s Holdings purchased, among other things, certain intellectual property assets used or held for use in Joe’s Jeans’ business operated under the brand names “Joe’s Jeans,” Joe’s,” “Joe’s JD” and “else” for an aggregate cash purchase price of $ 67.0 On September 11, 2015 (the “Joe’s Jeans Closing Date”), the transactions contemplated by the Joe’s Jeans Purchase Agreement were consummated concurrently with the transactions contemplated by the asset purchase agreement, dated as of September 8, 2015 (the “GBG Asset Purchase Agreement”), by and between Joe’s Jeans and GBG USA Inc. (“GBG”). As of the Joe’s Jeans Closing Date, Joe’s Jeans retained 32 Joe’s Jeans 2.5 1.5 In connection with the acquisition, the Company also incurred an obligation for (i) $ 0.8 1.7 The Joe’s Jeans Acquisition was accounted for under the acquisition method of accounting. Accordingly, the acquired assets were recorded at their estimated fair values, and operating results for the Joe’s Jeans Cash paid $ 71,168 Guaranteed contractual payments 826 Total consideration paid $ 71,994 Allocated to: Goodwill $ 1,060 Trademarks 70,862 Customer agreements 72 $ 71,994 Goodwill arising from the acquisition mainly consists of the synergies of an ongoing licensing and brand management business. The Company’s goodwill is deductible for tax purposes and will be amortized over a period of 15 2.0 Total revenues and income from continuing operations since the Joe’s Jeans Closing Date, included in the consolidated statements of operations for the year ended December 31, 2015, are both approximately $ 1.5 Acquisition of Martha Stewart Living Omnimedia On December 4, 2015, Old Sequential and MSLO, consummated the transactions contemplated by the Merger Agreement. Effective on December 4, 2015 as of the effective time under the Merger Agreement (the “Effective Time”), Singer Merger Sub, Inc. and Madeline Merger Sub, Inc., each wholly-owned subsidiaries of the Company, merged with and into Old Sequential and MSLO, respectively, with Old Sequential and MSLO surviving the mergers as a wholly-owned subsidiaries of the Company (the “Mergers”), in accordance with the Merger Agreement. The Mergers were approved by the stockholders of MSLO at a special meeting of the MSLO stockholders on December 2, 2015 and by a majority of Old Sequential’s stockholders on June 22, 2015. As a result of the Mergers, the Company became the ultimate parent of Old Sequential, MSLO and each of their respective subsidiaries. Under the terms of the Merger Agreement, subject to each stockholder’s election and proration, allocation and certain limitations set forth in the Merger Agreement, each issued and outstanding share of MSLO’s Class A common stock, par value $ 0.01 0.01 6.15 0.01 8.8393 As the aggregate amount of cash to be paid to MSLO stockholders was fixed in the Merger Agreement at $176,681,757 and as the cash election was oversubscribed, cash elections were subject to proration to ensure that the total amount of cash paid to MSLO stockholders in the aggregate equals $ 176,681,757 19,980,787 176,681,757 40,314 40,436,798 As part of the Merger Agreement, the Company also issued 33,939 Shares of MSLO’s common stock were suspended from trading on the NYSE prior to the open of trading on December 4, 2015. Shares of Old Sequential’s common stock were suspended from trading on the Nasdaq prior to the open of trading on December 7, 2015 and shares of the Company’s common stock began trading on the Nasdaq at the open of trading on December 7, 2015 under the ticker symbol “SQBG.” Beginning with calendar years commencing on or after January 1, 2026, the Company will pay Ms. Stewart three and one-half percent (3.5%) of Gross Licensing Revenues (as defined in Ms. Stewart’s employment agreement) for each such calendar year for the remainder of Ms. Stewart’s life (with a minimum of five (5) years of payments, to be made to Ms. Stewart’s estate if Ms. Stewart dies before December 31, 2030) As part of the Merger Agreement, the Company paid approximately $ 14.2 The Mergers were accounted for under the acquisition method of accounting. Accordingly, the acquired assets were recorded at their estimated fair values, and operating results for the Martha Stewart The preliminary allocation of the purchase price is summarized as follows (in thousands): Cash paid $ 176,722 Guaranteed contractual payments 12,826 Payments to seller 3,250 Consideration paid to MSLO employees/directors for stock awards 14,227 Fair value of common stock issued (20,014,726 shares) 185,937 Total consideration paid $ 392,962 Allocated to: Cash $ 39,095 Accounts receivable 17,524 Prepaid expenses and other current assets 698 Property and equipment 3,659 Other non-current assets 958 Goodwill 139,962 Trademarks 313,372 Customer agreements 640 Accounts payable and accrued expenses (11,118) Long-term liabilities (452) Other deferred revenue (1,717) Deferred tax liability (109,659) $ 392,962 Goodwill arising from the acquisition mainly consists of the synergies of an ongoing licensing and brand management business. Trademarks have been determined by management to have an indefinite useful life and, accordingly, no amortization is recorded in the Company’s consolidated statement of operations. Goodwill and trademarks are tested for impairment on an annual basis or sooner, if an event occurs or circumstances change that indicate that the carrying amount of the goodwill or trademarks may not be recoverable. Customer agreements are amortized on a straight-line basis over their expected useful lives of four years. The Company incurred legal and other costs related to the transaction of approximately $ 5.8 Total revenues and loss from continuing operations since the Effective Time included in the consolidated statement of operations for the year ended December 31, 2015, are approximately $ 5.4 6.1 Pro Forma Information (Unaudited) Jessica Simpson Years Ended December 31, 2015 2014 (in thousands, except share and per share data) Revenues $ 164,646 $ 226,508 Income (loss) from continuing operations $ 47,775 $ (16,123) Net loss attributable to Sequential Brands Group, Inc. and Subsidiaries $ (3,526) $ (45,257) Loss per share: Basic and diluted $ (0.06) $ (0.89) Weighted average shares outstanding: Basic and diluted 60,196,118 50,817,157 Years Ended December 31, 2015 2014 (in thousands) Acquisition-related costs $ 10,531 $ (10,531) Restructuring charges 8,717 (8,717) Contractual guaranteed minimum royalties for Joe's Jeans business 4,184 5,710 Termination of significant management and commission contracts 1,743 6,750 Amortization of acquired customer lists (204) (526) Interest expense on loan agreements and amortization of deferred financing costs (11,437) (38,400) Net decrease (increase) to pro forma net loss $ 13,534 $ (45,714)

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 6 – PROPERTY AND EQUIPMENT December 31, 2015 2014 (in thousands) Furniture and fixtures $ 1,492 $ 652 Office equipment 1,173 169 Machinery and equipment 113 151 Leasehold improvements 3,777 936 Computer software 748 527 Websites 276 195 Automobiles and trucks 91 - Property and equipment 7,670 2,630 Less accumulated depreciation and amortization (1,123) (375) Property and equipment, net $ 6,547 $ 2,255 In November 2015, the Company sold office equipment for a de minimis 0.1 William Rast 0.9 0.8 0.3 0.1

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2015
Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 7 – INTANGIBLE ASSETS Gross Net Useful Lives Carrying Accumulated Carrying December 31, 2015 (Years) Amount Amortization Amount (in thousands, except years data) Finite-lived intangible assets: Trademarks 15 $ 4,905 $ (1,228) $ 3,677 Customer agreements 4 2,817 (1,017) 1,800 Favorable lease 2 537 (322) 215 Patents 10 665 (164) 501 $ 8,924 $ (2,731) 6,193 Indefinite-lived intangible assets: Trademarks 866,084 Intangible assets, net $ 872,277 Gross Net Useful Lives Carrying Accumulated Carrying December 31, 2014 (Years) Amount Amortization Amount (in thousands, except years data) Finite-lived intangible assets: Trademarks 15 $ 4,812 $ (903) $ 3,909 Customer agreements 4 1,599 (517) 1,082 Favorable lease 2 537 (88) 449 Patents 10 665 (98) 567 $ 7,613 $ (1,606) 6,007 Indefinite-lived intangible assets: Trademarks 297,032 Intangible assets, net $ 303,039 Years ending December 31, (in thousands) 2016 $ 1,313 2017 905 2018 773 2019 598 2020 393 Thereafter 2,211 $ 6,193 Amortization expense amounted to approximately $ 1.1 0.8 0.5 Finite-lived intangible assets represent trademarks, customer agreements and patents related to the Company’s brands and a favorable lease. Finite-lived assets are amortized on a straight-line basis over the estimated useful lives of the assets. Indefinite-lived intangible assets are not amortized, but instead are subject to impairment evaluation. The carrying value of intangible assets and other long-lived assets is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Indefinite-lived intangible assets are tested for impairment on an annual basis (December 31) and between annual tests if an event occurs or circumstances change that indicate that the carrying amount of the indefinite-lived intangible asset may not be recoverable. When conducting its impairment assessment, the Company initially performs a qualitative evaluation of whether it is more likely than not that the asset is impaired. If it is determined by a qualitative evaluation that it is more likely than not that the asset is impaired, the Company then tests the asset for recoverability. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. The Company performed its annual impairment evaluation of its indefinite-lived intangible assets and other long-lived assets as of December 31, 2015. There was no impairment of intangible assets or other long-lived assets during the years ended December 31, 2015, 2014 and 2013. On February 24, 2015, the Company sold the People’s Liberation 0.7 1.0 People’s Liberation 30.0 0.7 People’s Liberation People’s Liberation 30.0

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2015
Goodwill, Impaired [Abstract]
GOODWILL	NOTE 8 – GOODWILL December 31, 2015 2014 (in thousands) Balance at January 1 $ 169,786 $ 1,225 Acquisition of With You LLC 3,480 - Acquisition of the Joe's Jeans business 1,060 - Acquisition of Martha Stewart Living Omnimedia, Inc. 139,962 - Acquisition of Galaxy Brand Holdings, Inc. - 168,561 Ending balance $ 314,288 $ 169,786 Goodwill from the acquisitions of With You LLC, Joe’s Jeans, Martha Stewart Living Omnimedia, Inc. and Galaxy Brand Holdings, Inc. represents the excess of the purchase price over the fair value of net assets acquired under the acquisition method of accounting. Goodwill is tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis (December 31) and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. The Company considers its market capitalization (defined as total common shares outstanding multiplied by the common equity price per share) and the carrying value of its assets and liabilities on a controlling, marketable basis, including goodwill, when performing its goodwill impairment test. When conducting its annual goodwill impairment assessment, the Company initially performs a qualitative evaluation of whether it is more likely than not that goodwill is impaired. If it is determined by a qualitative evaluation that it is more likely than not that goodwill is impaired, the Company then applies a two-step impairment test. The two-step impairment test first compares the fair value of the Company’s reporting unit to its carrying or book value. If the fair value of the reporting unit exceeds its carrying value, goodwill is not impaired and the Company is not required to perform further testing. If the carrying value of the reporting unit exceeds its fair value, the Company determines the implied fair value of the reporting unit’s goodwill and if the carrying value of the reporting unit's goodwill exceeds its implied fair value, then an impairment charge equal to the difference is recorded in the consolidated statements of operations. As of December 31, 2015 and 2014, no impairment of goodwill has been identified.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2015
Disclosure Long Term Debt [Abstract]
Long-Term Debt	NOTE 9 – LONG-TERM DEBT December 31, 2015 2014 (in thousands) 2015 Term Loans $ 464,000 $ - 2014 Term Loans - 160,500 2015 Revolving Loan 86,000 - 2014 Revolving Loan - 15,000 Total long-term debt, net of unamortized discounts 550,000 175,500 Less: current portion of long-term debt 19,000 13,253 Long-term debt $ 531,000 $ 162,247 December 2015 Debt Facilities On December 4, 2015, the Company amended and replaced the debt arrangements described under “September 2015 Debt Facilities”. On such date, in conjunction with the acquisition of MSLO, the Company, Old Sequential and certain other subsidiaries of the Company entered into an amendment (the “Amendment”) to the Second Amended and Restated First Lien Credit Agreement, dated as of April 8, 2015 (as amended, restated, amended and restated, supplemented or otherwise modified prior to the date hereof, the “BoA Credit Agreement”), by and among, Old Sequential, the guarantors party thereto, the lenders party thereto (the “BoA Lenders”) and Bank of America, N.A., as administrative agent and collateral agent (in such capacity, the “BoA Agent”). The Amendment has an effective date of December 4, 2015, and amends certain provisions under the BoA Credit Agreement to, among other things, (i) permit the consummation of the Merger, (ii) permit, subject to the satisfaction of certain conditions, the increase in the aggregate revolving commitments and term loans under the BoA Credit Agreement by such amounts as would not cause the consolidated first lien leverage ratio, determined on a pro forma basis after giving effect to any such increase, to exceed 2.00:1.00, (iii) permit the inclusion of not less than (a) $30.0 million of EBITDA representing EBITDA generation by MSLO, (b) $8.0 million of EBITDA representing EBITDA generation by Joe’s Holdings and (c) fees and expenses incurred and associated with the Mergers and the acquisition of Joe’s Holdings in certain provisions that relate to calculation of the consolidated first lien leverage ratio, (iv) permit the incurrence of indebtedness under the New Secured Term Loan Agreement (defined below) and (v) designate the Company as the “borrower” under the BoA Credit Agreement 8.0 86.0 Term Loan A $85.0 million Term Loan A-1 $15.0 million Revolver $86.0 million On December 4, 2015, the Company, Old Sequential and the BoA Agent entered into a Joinder and Assumption Agreement (the “Joinder and Assumption Agreement”), pursuant to which Old Sequential has been discharged from its obligations, liabilities and rights as the “borrower” under the BoA Credit Agreement and the Company has assumed all such obligations, liabilities and rights and has been designated as the “borrower” under the BoA Credit Agreement for all purposes thereunder. In addition, on December 4, 2015, the Company, Old Sequential and certain other subsidiaries of the Company entered into a new Second Amended and Restated Credit Agreement (the “New Secured Term Loan Agreement”) with Wilmington Trust, National Association, as administrative agent and collateral agent (in such capacity, the “New Agreement Agent”), and the lenders party to the existing Amended and Restated Second Lien Credit Agreement, dated as of April 8, 2015 (as amended, restated, amended and restated, supplemented or otherwise modified prior to the date hereof, the “Existing Second Lien Credit Agreement”), by and among, Old Sequential, the guarantors party thereto, the lenders party thereto and Wilmington Trust, National Association, as administrative agent and collateral agent (in such capacity, the “Second Lien Agent”). The New Secured Term Loan Agreement provides for a six-year $ 368.0 215.5 152.5 The New Secured Term Loan Agreement, together with the Term Loan A and Term Loan A-1 tranches of BoA Credit Agreement represent the 2015 Term Loans. The Revolver of the BoA Credit Agreement represents the 2015 Revolving Loan. The Company used the proceeds of the new loans to fund the payment of the purchase price with respect to the Merger and costs and expenses incurred in connection with the Merger and related transactions. The Company has the option to request the addition of one or more additional term loan facilities or the increase of term loan commitments under the Facility by such amounts as would not cause the consolidated total leverage ratio, determined on a pro forma basis after giving effect to any such addition and increase, to exceed 6.00:1.00, which additions and increase are subject to the satisfaction of certain conditions set forth in the New Secured Term Loan Agreement. The loans under the Facility bear interest, at the Company’s option, at a rate equal to either (i) the London Interbank Offered Rate (“LIBOR”) rate plus an applicable margin ranging from 8.00% to 8.75% per annum or (ii) the base rate plus an applicable margin ranging from 7.00% to 7.75% per annum Consolidated Total Leverage Ratio Consolidated Net Leverage Ratio Applicable 8.75 % ≥ 4.75 : 1.00 ≤ 6.00 : 1.00 ≥ 4.50 : 1.00 < 5.75 : 1.00 8.25 % < 4.50 : 1.00 8.00 % The Company’s obligations under the New Secured Term Loan Agreement and any hedging or cash management obligations entered into by the Company or any of its current and future domestic restricted subsidiaries (the “Subsidiary Guarantors” and, together with the Company, the “Loan Parties”) with a lender under the New Secured Term Loan Agreement, the New Agreement Agent or an affiliate of any such person are guaranteed by the Company and each Subsidiary Guarantor. The Company’s and the Subsidiary Guarantors’ obligations under the New Secured Term Loan Agreement are secured by substantially all of their assets, subject to certain customary exceptions. The Company is required to make mandatory prepayments of loans outstanding under the Facility (without payment of a premium or penalty) with (i) in the case of any disposition of intellectual property, the then applicable LTV Percentage (as defined in the BoA Credit Agreement) of the orderly liquidation value thereof, (ii) in the case of any other disposition of any other assets, 100% of the net proceeds thereof, subject to certain reinvestment rights, and (iii) in the case of any Consolidated Excess Cash Flow (as defined in the New Secured Term Loan Agreement), 50% thereof, which shall decrease to 0% if the consolidated total leverage ratio is less than 3.00:1.00. The loans under the Facility are not subject to amortization. The Company may make, in whole or in part, voluntarily prepayments of the loans outstanding under the Facility. Such voluntarily prepayments are subject to the payment of customary “breakage” costs with respect to LIBOR-based borrowings and in certain cases to the prepayment premium set forth in the New Secured Term Loan Agreement. The New Secured Term Loan Agreement contains customary representations and warranties and customary affirmative and negative covenants applicable to the Loan Parties and their subsidiaries, including, without limitation, restrictions on liens, investments, indebtedness, fundamental changes, dispositions, restricted payments and prepayment of indebtedness. The New Secured Term Loan Agreement contains financial covenants that require the Loan Parties and their subsidiaries to (i) not exceed a maximum consolidated total leverage ratio initially set at 7.25:1.00, which decreases periodically over the term of the New Secured Term Loan Agreement until the final maximum ratio of 6.75:1.00 is reached for the fiscal quarter ending September 30, 2019 and thereafter and (ii) not exceed a maximum consolidated first lien leverage ratio initially set at 2.47:1.00, which decreases periodically over the term of the New Secured Term Loan Agreement until the final maximum ratio of 2.30:1.00 is reached for the fiscal quarter ending September 30, 2019 and thereafter. The New Secured Term Loan Agreement contains customary events of default, including, without limitation, payment defaults, covenant defaults, breaches of certain representations and warranties, cross defaults to certain material indebtedness, certain events of bankruptcy and insolvency, certain events under the Employee Retirement Income Security Act of 1974, material judgments and a change of control. If an event of default occurs and is not cured within any applicable grace period or is not waived, the New Agreement Agent, at the request of the lenders under the New Secured Term Loan Agreement, is required to take various actions, including, without limitation, the acceleration of amounts due thereunder. At December 31, 2015, the Company is in compliance with the covenants included in the New Secured Term Loan Agreement. In connection with the BoA Credit Agreement and the New Secured Term Loan Agreement, the BoA Agent and the New Agreement Agent have entered into an Intercreditor Agreement, dated as of the Effective Time (the “Intercreditor Agreement”), which was acknowledged by the Company and the guarantors party thereto. The Intercreditor Agreement establishes various inter-lender terms, including, without limitation, priority of liens, permitted actions by each party, application of proceeds, exercise of remedies in the case of a default, incurrence of additional indebtedness, releases of collateral and limitations on the amendment of the BoA Credit Agreement and the New Secured Term Loan Agreement without the consent of the other party. September 2015 Debt Facilities On September 11, 2015, the Company amended the debt arrangements described under “April 2015 Debt Facilities”. On such date as further discussed in Note 5, in connection with consummation of the transactions contemplated by the Joe’s Jeans Purchase Agreement and the GBG Asset Purchase Agreement, the Company entered into an Incremental Joinder Agreement, First Amendment to the Amended and Restated Second Lien Credit Agreement (the “Incremental Facility Amendment”), by and among the Company, the guarantors named therein, the lenders party thereto from time to time and Wilmington Trust, National Association, as administrative agent and collateral agent thereunder, to the A&R Second Lien Credit Agreement (as defined below under “April 2015 Debt Facilities”. The Incremental Facility Amendment amended certain provisions of the A&R Second Lien Credit Agreement relating to the change of control which constitutes an event of default and an investment covenant, increased the amount of incremental term loans that can be issued under the A&R Second Lien Credit Agreement to $ 56.0 56.0 18.0 5.0 On September 11, 2015, in connection with the transactions contemplated by the Joe’s Jeans Purchase Agreement and the GBG Asset Purchase Agreement, certain affiliates of GSO Capital subscribed for and purchased 740,740 10.0 11.5 15.52 1.5 Debt April 2015 Debt Facilities On April 8, 2015 (the “JS Effective Date”), the Company amended the debt arrangements discussed under “April 2014 Debt Facilities”. On such date, in connection with the JS Purchase Agreement,the Company entered into (i) the Second Amended and Restated First Lien Credit Agreement, among the Company, the guarantors party thereto, the lenders party thereto from time to time and Bank of America, N.A., as administrative agent and collateral agent thereunder (as so amended and restated, the “A&R First Lien Credit Agreement”), which provides for a $ 85.0 15.0 90.0 10.0 159.5 90.0 69.5 300.2 100.0 159.5 40.7 60.0 25 75 40.0 The proceeds from the borrowings under the A&R Loan Agreements were used to finance the transactions contemplated by the JS Purchase Agreement pursuant to the terms of the JS Purchase Agreement, to pay fees and expenses in connection therewith and for other general corporate purposes. After the JS Effective Date, the Company expects to use the proceeds of any borrowings under the revolving credit facility of the A&R First Lien Credit Agreement for working capital, capital expenditures and other general corporate purposes of the Company and its subsidiaries and any borrowings under the incremental facilities of the A&R First Lien Credit Agreement for working capital purposes and/or for permitted acquisitions. Term loan borrowings under the A&R First Lien Credit Agreement are subject to amortization of principal quarterly beginning on June 30, 2015 in equal amounts of $4.0 million; provided that Term loan borrowings under the A&R Second Lien Credit Agreement were not subject to amortization and were expected to mature on the sixth anniversary of the JS Effective Date. Borrowings under the A&R Second Lien Credit Agreement bore interest at LIBOR or a base rate, plus, in each case, an applicable margin that fluctuates from (a) Applicable Margin – LIBOR Consolidated Total Leverage Ratio Consolidated Net Leverage Ratio Loans ≥ 6.5 : 1.00 ≥ 6.25 : 1.00 10.00 % > 4.00 : 1.00 < 6.50 : 1.00 > 3.75 : 1.00 < 6.25 : 1.00 9.00 % ≤ 4.00 : 1.00 ≤ 3.75 : 1.00 8.00 % Subject to the terms of the Intercreditor Agreement, borrowings under the A&R First Lien Credit Agreement are voluntarily prepayable from time to time, in whole or in part, and borrowings under the A&R Second Lien Credit Agreement are voluntarily prepayable after the first anniversary of the JS Effective Date, in whole or in part; provided that The Company’s obligations under the A&R Loan Agreements are guaranteed jointly and severally by each domestic subsidiary of the Company (each, an “A&R Guarantor” and, collectively, the “A&R Guarantors”), other than Immaterial Subsidiaries (as defined in the A&R Loan Agreements) and certain other excluded subsidiaries and subject to certain other exceptions set forth in the A&R Loan Agreements and the related loan documents (such guarantees provided by the A&R Guarantors, the “A&R Guarantees”). The Company’s and the A&R Guarantors’ obligations under the A&R Loan Agreements and the A&R Guarantees are, in each case, secured by first priority liens (subject, in the case of the A&R Second Lien Credit Agreement, to the liens under the A&R First Lien Credit Agreement) on, and security interests in, substantially all of the present and after-acquired assets of the Company and each A&R Guarantor, subject to certain customary exceptions. After the JS Effective Date, borrowings under the revolving credit facility of the A&R First Lien Credit Agreement and any incremental borrowings under the A&R Loan Agreements are subject to (x) there being no default or event of default, (y) the representations and warranties of the Company and the A&R Guarantors contained in the A&R First Lien Credit Agreement and any other related loan document being true and correct in all material respects as of the date of such borrowings (except (i) to the extent such representations and warranties refer specifically to an earlier date, in which case they shall be true and correct as of such date and (ii) in the case of any representation and warranty qualified by materiality, they shall be true and correct in all respects) and (z) certain other customary conditions. The A&R Loan Agreements include customary representations and warranties, including representations relating to the intellectual property owned by the Company and its subsidiaries and the status of the Company’s material license agreements. The A&R Loan Agreements also include customary covenants and events of default, including, in the case of the A&R First Lien Credit Agreement, requirements that the Company satisfy a minimum positive net income test and maintain a minimum Loan to Value Ratio (as calculated pursuant to the A&R First Lien Credit Agreement), and, in the case of the A&R Second Lien Credit Agreement, requirements that the Company satisfy a minimum positive net income test, maintain a total leverage ratio and maintain a minimum Loan to Value Ratio (as calculated pursuant to the A&R Second Lien Credit Agreement). Covenants in the A&R Loan Agreements also include certain limitations on the Company’s and its subsidiaries’ ability to incur indebtedness, grant liens on their assets, consummate acquisitions and make fundamental changes to the Company (including mergers and consolidations), dispose of their assets, make investments, loans, advances and enter into guarantees, pay dividends and make other restricted payments, prepay or amend certain indebtedness and material license agreements, enter into affiliate transactions and issue equity interests, in each case, subject to certain exceptions as set forth in the A&R Loan Agreements. The Company was in compliance with its covenants throughout the existence of the A&R Loan Agreements. In connection with the A&R First Lien Credit Agreement and the A&R Second Lien Credit Agreement, Bank of America, N.A., as the administrative agent under the A&R First Lien Credit Agreement, and Wilmington Trust, National Association, as the administrative agent under the A&R Second Lien Credit Agreement, entered into a first amendment to intercreditor agreement, dated as of the Effective Date (the “First Amendment to Intercreditor Agreement”), which was acknowledged by the Company and the A&R Guarantors and amended the Intercreditor Agreement. The Intercreditor Agreement, as amended by the First Amendment to Intercreditor Agreement, establishes various inter-lender terms, including, but not limited to, priority of liens, permitted actions by each party, application of proceeds, exercise of remedies in the case of a default, incurrence of additional indebtedness releases of collateral and limitations on the amendment of the respective A&R Loan Agreements without consent of the other party. August 2014 Debt Facilities On August 15, 2014, the Company amended the debt arrangement discussed under “2013 Debt Facilities”. On such date, in connection with the acquisition of Galaxy Brand Holdings, Inc., the Company entered into (i) an Amended and Restated First Lien Credit Agreement, among the Company, the guarantors party thereto, the lenders party thereto from time to time and Bank of America, N.A., as administrative agent and collateral agent thereunder (as so amended and restated, the “First Lien Credit Agreement”), which provided for a term loan of up to $ 75.0 25.0 10.0 90.0 60.0 On August 15, 2014, $75.0 million was drawn as a term loan under the First Lien Credit Agreement and $90.0 million was drawn as a term loan under the Second Lien Credit Agreement (together, the “2014 Term Loans”) and $ 15.0 August 15, 2019 Borrowings under the Second Lien Credit Agreement were not subject to amortization and were scheduled to mature on August 15, 2020 interest at LIBOR plus 8.00% and were subject to a LIBOR floor of 1.00%. Borrowings under the First Lien Credit Agreement were voluntarily prepayable from time to time, in whole or in part, and borrowings under the Second Lien Credit Agreement were voluntarily prepayable after August 15, 2015, in whole or in part, subject in certain cases to the payment of customary “breakage” costs with respect to LIBOR-based borrowings and prepayment premiums as provided in the respective Loan Agreement. Mandatory prepayments of the borrowings under the Loan Agreements were required (x) in the case of any dispositions of intellectual property, 50% of the orderly liquidation value thereof, (y) in the case of any other dispositions, 100% of the net proceeds thereof and (z) at each fiscal year end, in the amount of 30% of the Consolidated Excess Cash Flow (as defined in the respective 2014 Loan Agreements) of the Company and its subsidiaries, in each case, subject to certain exceptions set forth in the 2014 Loan Agreements. The Company’s obligations under the 2014 Loan Agreements were guaranteed jointly and severally by each domestic subsidiary of the Company (each, a “Guarantor” and, collectively, the “Guarantors”), other than Immaterial Subsidiaries (as defined in the Loan Agreements) and certain other excluded subsidiaries and subject to certain other exceptions set forth in the 2014 Loan Agreements and the related loan documents (such guarantees provided by the Guarantors, the “Guarantees”). The Company’s and the Guarantors’ obligations under the 2014 Loan Agreements and the Guarantees were, in each case, secured by first priority liens (subject, in the case of the Second Lien Credit Agreement, to the liens under the First Lien Credit Agreement) on, and security interests in, substantially all of the present and after-acquired assets of the Company and each Guarantor, subject to certain customary exceptions. In connection with the First Lien Credit Agreement and the Second Lien Credit Agreement, Bank of America, N.A., as the administrative agent under the First Lien Credit Agreement, and Wilmington Trust, National Association, as the administrative agent under the Second Lien Credit Agreement, entered into an intercreditor agreement, dated as of August 15, 2014 (the “Intercreditor Agreement”), which was acknowledged by the Company and the Guarantors. The Intercreditor Agreement established various inter-lender terms, including, but not limited to, priority of liens, permitted actions by each party, application of proceeds, exercise of remedies in the case of a default, incurrence of additional indebtedness releases of collateral and limitations on the amendment of respective 2014 Loan Agreements without consent of the other party. In addition, the 2014 Loan Agreements included covenants and events of default, including, in the case of the First Lien Credit Agreement, requirements that the Company satisfied a minimum positive net income test and maintained a minimum loan to value ratio (as calculated pursuant to the First Lien Credit Agreement) and, in the case of the Second Lien Credit Agreement, maintained a total leverage ratio and a minimum loan to value ratio (as calculated pursuant to the Second Lien Credit Agreement). As further discussed above, each of the 2014 Loan Agreements was amended and restated in its entirety in connection with the Company’s entry into the JS Purchase Agreement and consummation of the transactions contemplated therein. The Company was in compliance with its covenants throughout the existence of the 2014 Term Loans and 2014 Revolving Loan. 2013 Debt Arrangements Prior to the Company’s entry into the 2014 Loan Agreements, in connection with the acquisition of B®and Matter, LLC, on March 28, 2013, the Company entered into (i) a first lien loan agreement (the “First Lien Loan Agreement”), which provided for term loans of up to $ 45.0 20.0 285,160 4.50 The 2013 Term Loans were drawn in full on March 28, 2013 and were scheduled to mature on March 28, 2018. The 2013 Loan Agreements were repaid in full on August 15, 2014. The Company was in compliance with its covenants throughout the existence of the 2013 Term Loans. Interest Expense Contractual interest expense on the Company’s loan agreements and interest rate swaps amounted to approximately $ 21.9 7.3 3.5 During the years ended December 31, 2015, 2014 and 2013, amortization of deferred financing costs amounted to approximately $ 1.5 0.6 0.3 During the year ended December 31, 2015, the Company recorded amortization of debt discount related to the Equity Issuance in the amount of approximately $ 0.1 Debt 1.4 During the year ended December 31, 2015, the Company incurred legal and other fees associated with debt financing in connection with the Joe’s Jeans Acquisition of approximately $ 1.6 0.2 Debt 2.1 Debt 2.7 Debt During the years ended December 31, 2014 and 2013, accretion of the discount on the 2013 Term Loans amounted to approximately $ 1.1 0.2 0.9 During the year ended December 31, 2014, the Company incurred legal and other fees associated with the Company’s entry into the 2014 Loan Agreements of approximately $ 4.7 0.7 1.9 Interest Rate Swaps The Company has exposure to variability in cash flows due to the impact of changes in interest rates for the Company’s 2015 Loan Agreements. During 2015, the Company entered into an interest rate swap agreement related to $ 22.0 47.0 The objective of the Swap Agreements is to reduce the variability in cash flows for the interest payments associated with the Second Term Loans and the A&R Term Loans, which vary by a variable-rate: 1-month LIBOR. The Company has formally documented the Swap Agreements as a cash flow hedge of the Company’s exposure to 1-month LIBOR. Because the critical terms of the Swap Agreements and the hedged items coincide (e.g., notional amount, interest rate reset dates, interest rate payment dates, maturity/expiration date and underlying index), the hedge is expected to completely offset changes in expected cash flows due to fluctuations in the 1-month LIBOR rate over the term of the hedge. The effectiveness of the hedge relationship will be periodically assessed during the life of the hedge by comparing the current terms of the Swap Agreements and the A&R Term Loans to assure they continue to coincide and through an evaluation of the continued ability of the respective counterparties to the Swap Agreements to honor their obligations under the Swap Agreements. When the key terms no longer match exactly, hedge effectiveness (both prospective and retrospective) is assessed by evaluating the cumulative dollar offset for the actual hedging instrument relative to a hypothetical derivative whose terms exactly match the terms of the hedged item. Because the notional amounts of the Company’s Swap Agreements no longer match the notional amounts of the A&R Term Loans exactly Notional Value Derivative Asset Derivative Liability (in thousands) 2015 Term Loans $ 22,000 $ 0 $ (29) Debt Maturities Total 2016 2017 2018 2019 2020 Thereafter (in thousands) 2015 Term Loans $ 464,000 $ 19,000 $ 20,000 $ 20,000 $ 20,000 $ 17,000 $ 368,000 2015 Revolving Loan 86,000 - - - - 86,000 - Total $ 550,000 $ 19,000 $ 20,000 $ 20,000 $ 20,000 $ 103,000 $ 368,000 Variable Rate Senior Secured Convertible Debentures On February 2, 2012, the Company entered into a securities purchase agreement (the “Tengram Securities Purchase Agreement”) with TCP WR Acquisition, LLC (“TCP WR”), pursuant to which the Company issued variable rate senior secured convertible debentures due January 31, 2015 (the “Debentures”) in the amount of $ 14.5 1,104,762 14,500 0.001 maturity date of January 31, 2015, and had an interest rate of LIBOR. The Debentures were convertible at the option of TCP WR into 5,523,810 2.63 4.2 2.63 7.3 Legal and other fees associated with the transaction of approximately $ 0.8 On March 28, 2013, in connection with the Brand Matter Acquisition, TCP WR elected to convert the aggregate principal amount outstanding under the Debentures into shares of the Company’s common stock at the Conversion Price (the “TCP Conversion”). At the time of the TCP Conversion, the aggregate principal amount outstanding under the Debentures was $ 14.5 5,523,810 14,500 14.50 11.0 0.6 On December 8, 2014, TCP WR exercised the TCP Warrants to acquire 1,104,762 2.625 2.9 Termination of Material Agreements On December 4, 2015, the proceeds received from the New Secured Term Long Agreement were used in part to repay in full the Existing Second Lien Credit Agreement, and the Existing Second Lien Credit Agreement and related intercreditor agreement were terminated. The proceeds received from the 2014 Term Loans were used in part to repay in full the 2013 Term Loans on August 15, 2014. In connection with the repayment of the 2013 Term Loans, all security agreements, assignment agreements and guarantee agreements were terminated.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
LEASES	NOTE 10 – LEASES Operating Leases Location Type Square Footage Expiration Date New York, NY Office and Corporate 177,000 January 31, 2018 New York, NY Office and Corporate 7,500 December 31, 2016 New York, NY Office and Showroom 10,900 September 20, 2024 Fontana, CA Warehouse 321,000 November 30, 2016 Chicago, IL Office 2,200 December 31, 2016 Los Angeles, CA Office 3,100 July 31, 2016 Total rent expense for the years ended December 31, 2015, 2014 and 2013 amounted to approximately $ 1.5 0.6 0.2 Years Ending December 31, (in thousands) 2016 $ 9,752 2017 7,128 2018 1,226 2019 708 2020 722 Thereafter 2,840 $ 22,376 Year Ending December 31, (in thousands) 2016 $ 2,450 Capital Lease 0.7 Year Ending December 31, (in thousands) 2016 $ 230 2017 230 $ 460 The present value of these minimum lease payments was $0.7 million. Imputed interest was immaterial. The present value of the minimum lease payments, along with associated accumulated amortization of the capital lease, was included within Property and equipment, net on the consolidated balance sheet as of December 31, 2015. Ownership of the computer equipment transfers to the Company at the end of the lease term. Accordingly, the computer equipment under this capital lease is being amortized over five years, consistent with the Company's normal depreciation policy for owned computer assets.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES MSLO Stockholder Complaint In connection with the Mergers, the following 13 putative stockholder class action lawsuits have were been filed in the Court of Chancery of the State of Delaware: (1) David Shaev Profit Sharing Plan f/b/o David Shaev v. Martha Stewart Living Omnimedia Inc. et. al. Malka Raul v. Martha Stewart Living Omnimedia Inc. et. al. Daniel Lisman v. Martha Stewart Living Omnimedia Inc. et. al. Matthew Sciabacucchi v. Martha Stewart Living Omnimedia Inc. et. al. Harold Litwin v. Martha Stewart Living Omnimedia Inc. et. al. Richard Schiffrin v. Martha Stewart Cedric Terrell v. Martha Stewart Living Omnimedia Inc. et. al. Dorothy Moore v. Martha Stewart Living Omnimedia Inc. et. al. Paul Dranove v. Pierre De Villemejane. et. al. Phuc Nguyen v. Martha Stewart Living Omnimedia Inc. et. al. Kenneth Steiner v. Martha Stewart Living Omnimedia Inc. et. al. Karen Gordon v. Martha Stewart et. al. Anne Seader v. Martha Stewart Living Omnimedia, Inc. et. al. Old Sequential New Sequential Old Sequential, MSLO, Madeline New Sequential the New Sequential, Old Sequential, New Sequential, Old Sequential, Stockholder Derivative Complaint – Settled On January 17, 2012, RP Capital, LLC (“plaintiff”) filed a stockholders derivative complaint in the Superior Court of the State of California, County of Los Angeles, against Old Sequential and its former directors Colin Dyne, Kenneth Wengrod, Susan White and Dean Oakey. The case alleged that the defendants (i) breached their fiduciary duties to Old Sequential for failing to properly oversee and manage Old Sequential, (ii) certain defendants were unjustly enriched, (iii) abused their control, (iv) grossly mismanaged Old Sequential, (v) wasted corporate assets, (vi) engaged in self-dealing, and (vii) breached their fiduciary duties by disseminating false and misleading information. The plaintiffs sought (i) judgment against the defendants in favor of Old Sequential for the amount of damages sustained by Old Sequential as a result of the defendants’ alleged breaches of their fiduciary duties; (ii) judgment directing Old Sequential to take all necessary actions to reform and improve its corporate governance and internal procedures to comply with applicable laws; (iii) an award to Old Sequential of restitution from the defendants and an order from the court to disgorge all profits, benefits and other compensation obtained by the defendants from their alleged wrongful conduct and alleged fiduciary breaches; and (iv) an award of costs and disbursements of the action, including reasonable fees for professional services. The parties agreed upon a settlement in the action. The court granted final approval of the settlement on March 12, 2013 and dismissed the case on the same day. Pursuant to the settlement, Old Sequential was required, subject to certain exceptions, to implement and maintain in effect for a period of three years certain corporate governance initiatives. Old Sequential is in compliance with all of its obligations pursuant to the settlement agreement. The settlement did not include any cash payment for damages. Brand Matter Pre-Acquisition Matter – Settled The Company incurred settlement and legal costs of approximately $ 0.6 General Legal Matters From time to time, the Company is involved in legal matters arising in the ordinary course of business. While the Company believes that such matters are currently not material, there can be no assurance that matters arising in the ordinary course of business for which the Company is, or could be, involved in litigation, will not have a material adverse effect on its business, financial condition or results of operations. Contingent liabilities arising from potential litigation are assessed by management based on the individual analysis of these proceedings and on the opinion of the Company’s lawyers and legal consultants.

OFFICER COMPENSATION

OFFICER COMPENSATION	12 Months Ended
	Dec. 31, 2015
Compensation Related Costs [Abstract]
OFFICER COMPENSATION	NOTE 12 – OFFICER COMPENSATION Yehuda Shmidman Employment Agreement On November 19, 2012, the board of directors (the “Board”) appointed Yehuda Shmidman as the Company’s Chief Executive Officer and a Class I Director of the Board. Mr. Shmidman was re-elected to the Board at the Company’s annual meeting of stockholders held on May 27, 2015 and will serve on the Board for a term expiring at the 2018 annual meeting of stockholders, or until his successor has been elected and qualified. In connection with his appointment as the Company’s Chief Executive Officer, the Company entered into an employment agreement with Mr. Shmidman (the “CEO Employment Agreement”). Pursuant to the CEO Employment Agreement, on November 19, 2012, the Company issued 396,196 99,049 25%, vested on the date of grant On April 14, 2015, the Company entered into an amended and restated employment agreement (the “A&R Employment Agreement”) with Mr. Shmidman for a term continuing through December 31, 2018, unless otherwise terminated in accordance with the terms of the A&R Employment Agreement (the “Term”). During the Term, Mr. Shmidman will receive a base salary of not less than $ 600,000 150 provided 300,000 100,000 RSUs are 200,000 RSUs vesting In the event Mr. Shmidman’s employment is terminated by the Company without Cause or by Mr. Shmidman for Good Reason, each as defined in the A&R Employment Agreement, Mr. Shmidman will be entitled to receive, among other things, (i) an amount equal to 2.0 times the sum of (x) the then-current Base Salary and (y) the greater of (i) the actual Annual Bonus for the year immediately preceding the year in which the date of termination occurs or (ii) 150% of the then-current Base Salary, (ii) any Annual Bonus earned but unpaid for the prior year and (iii) in the event such resignation or termination occurs following the Company’s first fiscal quarter of any year, a pro-rated Annual Bonus for the year in which Mr. Shmidman’s employment was terminated. In addition, any unvested portion of Mr. Shmidman’s Restricted Stock Award, as defined in the A&R Employment Agreement, and RSUs shall accelerate and become fully vested on the date of such termination. In addition, the A&R Employment Agreement provides that, if Mr. Shmidman is terminated after a Change in Control, as defined in the A&R Employment Agreement, or after the execution of a definitive agreement the consummation of which would constitute a Change in Control, any unvested PSUs, as defined in the A&R Employment Agreement, shall accelerate and become fully vested on the date of such termination. Pursuant to the terms of the A&R Employment Agreement, Mr. Shmidman is also subject to customary (i) confidentiality provisions, (ii) non-competition provisions during the Term and for the Restricted Period thereafter, as defined in the A&R Employment Agreement, and (iii) non-solicitation provisions during the Term and for a period of (A) eighteen (18) months thereafter with respect to the Company’s employees and (B) twelve (12) months thereafter with respect to the Company’s customers. Gary Klein Employment Agreement On November 29, 2012, the Board appointed Gary Klein as the Company’s Chief Financial Officer for a term of three years. During the term of his employment, Mr. Klein will receive a base salary of $ 250,000 50 20,000 80,000 20,000 On June 3, 2014, the Company entered into an employment agreement (the “CFO Employment Agreement”) with Mr. Klein for a term continuing through December 31, 2016. Pursuant to the CFO Employment Agreement, during 250,000 300,000 325,000 annual cash performance bonus of up to 60% of his then current In the event Mr. Klein’s employment is terminated by the Company “without cause” or by Mr. Klein for “good reason,” each as defined in the CFO Employment Agreement, Mr. Klein will receive all earned but unpaid base salary and payment for all accrued but unused vacation time through the date of termination of the CFO Employment Agreement, as well as any benefits to which Mr. Klein may be entitled under employee benefit plans (collectively, the “Amounts and Benefits”). Mr. Klein will also receive as severance an amount equal to the base salary that Mr. Klein would have received for the remainder of the term of the CFO Employment Agreement had Mr. Klein’s employment continued until the end of the employment period along with any unpaid earned bonuses for prior years and, in the event such resignation or termination occurs following the Company’s first fiscal quarter of any year, a pro-rated annual bonus for the year in which his employment was terminated. In addition, in the event Mr. Klein’s employment is terminated by the Company without cause or by Mr. Klein for good reason or in the event of a Change in Control (as defined in the CFO Employment Agreement), the unvested restricted stock awards will accelerate and become fully vested on the date of his termination. If Mr. Klein is terminated for “cause” by the Company or Mr. Klein terminates his employment without “good reason,” the Company will have no further obligations to Mr. Klein except to pay Mr. Klein the Amounts and Benefits.

PREFERRED STOCK

PREFERRED STOCK	12 Months Ended
	Dec. 31, 2015
Preferred Stock Disclosure [Abstract]
PREFERRED STOCK	NOTE 13 - PREFERRED STOCK As of December 31, 2015, the Company had 10,000,000 0.01 none which designated or On February 3, 2012, Old Sequential · the authorized number of shares of Series A Preferred Stock is 19,400 0.001 1,000 · holders of Series A Preferred Stock are not entitled to dividends or any liquidation preference. · Series A Preferred Stock may only be transferred by a holder of such stock to a transferee if such transfer also includes a transfer to the transferee of $ 1,000 · holders of Series A Preferred Stock vote together as a single class with the holders of common stock on all matters requiring approval of the holders of common stock, except that each share of Preferred Stock is entitled to 381 votes per share (which is the number of shares of common stock a Debenture holder would receive if it converted $ 1,000 · as long as any shares of Series A Preferred Stock are outstanding, the Company will not, without the affirmative vote of the holders of a majority of the then outstanding shares of the Series A Preferred Stock, (a) alter or change adversely the powers, preferences or rights given to the Series A Preferred Stock or alter or amend the Certificate of Designation, (b) amend the Company’s certificate of incorporation or other charter documents in any manner that adversely affects any rights of such holders, (c) increase the number of authorized shares of Series A Preferred Stock, or (d) enter into any agreement with respect to any of the foregoing; and · upon conversion of the principal amount of a Debenture, in whole or in part, into shares of common stock or upon the repayment of the principal amount of a Debenture, in whole or in part, by the Company, the Company has the right to and will redeem from the Debenture holder at a price of $ 0.001 As more fully discussed in Note 9, in connection with the TCP Conversion on March 28, 2013, the Company redeemed all of the 14,500 14.50

STOCK INCENTIVE PLAN, OPTIONS A

STOCK INCENTIVE PLAN, OPTIONS AND WARRANTS	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK INCENTIVE PLAN, OPTIONS AND WARRANTS	NOTE 14 - STOCK INCENTIVE PLAN, OPTIONS AND WARRANTS Stock Options Old Sequential On January 5, 2006, the Company adopted the 2005 Stock Incentive Plan (the “2005 Stock Incentive Plan”), which authorized the granting of a variety of stock-based incentive awards. The 2005 Stock Incentive Plan was administered by the Company’s Board, or a committee appointed by the Board, which determined the recipients and terms of the awards granted. The 2005 Stock Incentive Plan provided for the issuance of both incentive stock options (“ISOs”) and non-qualified stock options (“NQOs”). ISOs could only be granted to employees and NQOs could be granted to directors, officers, employees, consultants, independent contractors and advisors. The 2005 Stock Incentive Plan provided for a total of 366,667 On July 24, 2013, the Board approved and adopted the 2013 Stock Incentive Plan. The 2013 Stock Incentive Plan replaced the 2005 Stock Incentive Plan. No new grants will be granted under the 2005 Stock Incentive Plan as of July 24, 2013. Grants that were made under the 2005 Stock Incentive Plan prior to the Board’s approval and adoption of the 2013 Stock Incentive Plan will continue to be administered in effect in accordance with their terms. The 2013 Stock Incentive Plan became effective on July 24, 2013 and, subject to the right of the Board to amend or terminate the 2013 Stock Incentive Plan in accordance with terms and conditions thereof, will remain in effect until all shares of the Company’s common stock reserved for issuance thereunder have been delivered and any restrictions on such shares have lapsed. Notwithstanding the foregoing, no shares of the Company’s common stock may be granted under the 2013 Stock Incentive Plan on or after July 24, 2023. New Sequential On December 4, 2015, in connection with the Mergers, the Company filed a registration statement, whereby The Sequential Brands Group, Inc. 2013 Stock Incentive Compensation Plan (the “2013 Plan”) authorizes the issuance of not more than 2,500,000 The 2013 Stock Incentive Plan is administered by the Compensation Committee. Under the 2013 Stock Incentive Plan, the Compensation Committee is authorized to grant awards to employees, consultants and any other persons to whom the 2013 Stock Incentive Plan is applicable and to determine the number and types of such awards and the terms, conditions, vesting and other limitations applicable to each such award. The Compensation Committee has the power to interpret the 2013 Stock Incentive Plan and to adopt such rules and regulations as it considers necessary or appropriate for purposes of administering the 2013 Stock Incentive Plan. The following types of awards or any combination of awards may be granted under the 2013 Stock Incentive Plan: (i) NQOs, (ii) stock appreciation rights, (iii) restricted stock, (iv) restricted stock units, (v) other stock-based awards, (vi) dividend equivalents and (vii) cash-based awards. The aggregate number of shares of the Company’s common stock that are reserved for awards to be granted under the 2013 Stock Incentive Plan is 2,500,000 Stock-based Compensation Expense The fair value of options is estimated on the date of grant using the Black-Scholes option pricing model. The valuation determined by the Black-Scholes pricing model is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The risk free rate is based on the U.S. Treasury rate for the expected life at the time of grant, volatility is based on the average long-term implied volatilities of peer companies, the expected life is based on the estimated average of the life of options using the simplified method as prescribed by Staff Accounting Bulletin Topic 14 Share-Based Payment Forfeitures are required to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Weighted- Average Weighted- Remaining Number of Average Exercise Contractual Life Aggregate Options Price (in Years) Intrinsic Value (in thousands, except share, per share and years data) Outstanding - January 1, 2013 404,800 $ 4.09 7.3 $ 808 Granted 67,000 3.18 Exercised (41,473) (2.52) Forfeited or Canceled (6,660) (8.74) Outstanding - January 1, 2014 423,667 $ 4.45 2.7 $ 812 Granted 38,500 10.07 Exercised (87,667) (4.76) Forfeited or Canceled (1,333) (18.75) Outstanding - January 1, 2015 373,167 $ 4.91 2.0 $ 3,166 Granted 10,000 12.93 Exercised (253,666) (2.80) Forfeited or Canceled - - Outstanding - December 31, 2015 129,501 $ 9.65 3.0 $ 148 Exercisable - December 31, 2015 108,500 $ 9.65 2.9 $ 134 A summary of the changes in the Company’s unvested stock options is as follows: Weighted- Number of Average Grant Options Date Fair Value Unvested - January 1, 2013 46,240 $ 0.01 Granted 67,000 3.18 Vested (50,573) (0.40) Forfeited or Canceled (667) (0.10) Unvested - January 1, 2014 62,000 $ 3.21 Granted 38,500 10.07 Vested (60,000) (1.08) Forfeited or Canceled - - Unvested - January 1, 2015 40,500 $ 2.74 Granted 10,000 2.97 Vested (29,500) (2.85) Forfeited or Canceled - - Unvested - December 31, 2015 21,000 $ 2.71 During the year ended December 31, 2015, the Company granted an aggregate of 10,000 30,000 Risk-free interest rate 0.90 % Expected dividend yield 0.00 % Expected volatility 32.10 % Expected life 3.00 years The Company recorded less than $0.1 million during the year ended December 31, 2015 as compensation expense pertaining to these grants. During the year ended December 31, 2014, the Company granted an aggregate of 38,500 0.1 Risk-free interest rate 1.04 % Expected dividend yield 0.00 % Expected volatility 37.32 % Expected life 3.0 - 3.5 years The Company recorded approximately $ 0.1 During the year ended December 31, 2013, the Company granted 47,000 20,000 0.1 Risk-free interest rate 1.81 % Expected dividend yield 0.00 % Expected volatility 55.98 % Expected life 3.0 - 5.5 years The Company recorded approximately less than $ 0.1 Total compensation expense related to stock options for the years ended December 31, 2015, 2014 and 2013 was approximately $ 0.1 0.8 Warrants Weighted- Average Weighted- Remaining Number of Average Exercise Contractual Life Aggregate Warrants Price (in Years) Intrinsic Value (in thousands, except share, per share and years data) Outstanding - January 1, 2013 2,250,762 $ 2.23 4.0 $ 6,290 Granted 580,160 6.07 Exercised (1,083,333) (1.62) Forfeited or Canceled (2,667) (7.50) Outstanding - January 1, 2014 1,744,922 $ 3.88 3.5 $ 3,323 Granted - - Exercised (1,104,762) 2.63 Forfeited or Canceled - - Outstanding - January 1, 2015 640,160 $ 6.04 3.1 $ 4,501 Granted 200,000 13.32 Exercised (38,400) (5.76) Forfeited or Canceled - - Outstanding - December 31, 2015 801,760 $ 7.87 4.1 $ 1,377 Exercisable - December 31, 2015 651,760 $ 6.61 2.9 $ 1,377 Weighted- Number of Average Grant Warrants Date Fair Value Unvested - January 1, 2013 45,000 $ 3.05 Granted 580,160 3.71 Vested (585,160) (3.71) Forfeited or Canceled - - Unvested - January 1, 2014 40,000 $ 3.00 Granted - - Vested (25,000) 2.97 Forfeited or Canceled - - Unvested - January 1, 2015 15,000 $ 3.05 Granted 200,000 6.32 Vested (65,000) 5.57 Forfeited or Canceled - - Unvested - December 31, 2015 150,000 $ 6.32 During the year ended December 31, 2015, the Company issued ten-year warrants to purchase up to an aggregate of 200,000 13.32 1.3 Risk-free interest rate 2.16 % Expected dividend yield 0.00 % Expected volatility 45.84 % Expected life 7.25 years The Company recorded approximately $ 0.4 The Company did not grant any warrants during the year ended December 31, 2014. During the year ended December 31, 2013, the Company issued the following warrants through acquisitions: · in connection with the acquisition of the Heelys 28,000 6.01 · in connection with the acquisition of Brand Matter LLC, the Company issued five-year warrants to purchase up to an aggregate of 125,000 10.00 · in connection with the acquisition of the Revo 122,000 5.80 During the year ended December 31, 2013, in connection with the acquisition of The Franklin Mint 10,000 5.35 0.1 Risk-free interest rate 1.37 % Expected dividend yield 0.00 % Expected volatility 55.27 % Expected life 5.0 years During the year ended December 31, 2013, in connection with the Second Lien Loan Agreement, the Company issued five-year warrants to purchase up to an aggregate of 285,160 4.50 During the year ended December 31, 2013, the Company granted 10,000 5.80 0.1 Risk-free interest rate 1.72 % Expected dividend yield 0.00 % Expected volatility 55.67 % Expected life 5.0 years The Company did not record expense pertaining to this grant in 2015. The Company recorded less than $ 0.1 Total compensation expense related to warrants for the year ended December 31, 2015 was approximately $ 0.4 0.6 1.4 Restricted Stock and Restricted Stock Units Weighted- Average Weighted- Remaining Number of Average Grant Contractual Life Aggregate Shares Date Fair Value (in Years) Intrinsic Value (in thousands, except share, per share and years data) Unvested - January 1, 2013 357,147 $ 5.62 3.9 $ - Granted 234,999 5.80 Vested (127,299) (5.64) Unvested - January 1, 2014 464,847 $ 5.71 2.9 $ 20 Granted 260,620 6.87 Vested (212,881) 5.72 Unvested - January 1, 2015 512,586 $ 6.30 1.9 $ 3,470 Granted 289,602 13.29 Vested (291,535) 6.96 Unvested - December 31, 2015 510,653 $ 9.89 2.0 $ 510 During the year ended December 31, 2015, the Company granted (i) 100,000 15,000 24,452 150,150 3.8 The Company recorded approximately $ 0.8 During the year ended December 31, 2014, the Company granted (i) 137,500 100,000 23,120 1.8 The Company recorded approximately $ 0.6 0.7 During the year ended December 31, 2013, the Company granted (i) 53,000 125,000 31,999 25,000 1.4 The Company recorded approximately $ 0.5 0.8 0.3 Total compensation expense related to time-based restricted stock and time-based restricted stock unit grants for the years ended December 31, 2015, 2014 and 2013 was approximately $ 2.5 2.1 1.0 Performance Stock Units Weighted- Average Weighted- Remaining Number of Average Grant Contractual Life Aggregate Shares Date Fair Value (in Years) Intrinsic Value (in thousands, except share, per share and years data) Unvested - January 1, 2014 - $ - - $ - Granted 1,325,000 10.23 Vested - - Unvested - January 1, 2015 1,325,000 $ 10.23 2.1 $ 3,904 Granted 200,000 14.33 Vested (210,500) (9.33) Forfeited or Cancelled (6,000) (13.81) Unvested - December 31, 2015 1,308,500 $ 10.98 1.4 $ 96 During the year ended December 31, 2015, the Company granted 200,000 2.9 During the year ended December 30, 2014, the Company granted 990,000 9.5 1.2 During the year ended December 31, 2014, the Company granted 50,000 0.3 During the year ended December 31, 2014, the Company granted 250,000 3.4 During the year ended December 31, 2014, the Company granted 35,000 0.4 0.1 On February 24, 2015, the Compensation Committee voted to approve, on a discretionary basis, an award of 198,000 60,000 36,000 2.0 In addition, the Compensation Committee approved, on a discretionary basis, an award of 12,500 0.1 Total compensation expense related to the PSUs for the year ended December 31, 2015 was approximately $ 3.4

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 15 - INCOME TAXES The Company and its subsidiaries are consolidated and taxes are reported by the parent, Sequential Brands Group, Inc. Taxes are calculated on a consolidated basis at C-Corporation tax rates. 2015 2014 2013 (in thousands) Federal: Current provision $ 34 $ - $ - Deferred provision 9,771 1,689 1,451 9,805 1,689 1,451 Foreign: Current provision 340 146 - Deferred provision - - - 340 146 - State: Current provision 103 322 63 Deferred provision (11,605) 779 335 (11,502) 1,101 398 $ (1,357) $ 2,936 $ 1,849 2015 2014 2013 Federal statutory rate 35.0 % 35.0 % 35.0 % State taxes net of federal tax benefit 9.7 % 8.9 % (1.9) % Non-deductible transaction costs 123.3 % 70.0 % (3.6) % Noncontrolling interest (174.7) % (6.5) % 2.2 % Valuation allowance 548.4 % (3.5) % (53.3) % Gross receipts tax and minimum statutory state income taxes 0.0 % 0.0 % (0.4) % Nondeductible compensation 33.4 % 18.4 % 0.0 % Foreign taxes 32.1 % 4.2 % 0.0 % Other 6.3 % 1.7 % 0.0 % Change in state tax rates (741.7) % 0.0 % 0.0 % (128.2) % 128.2 % (22.0) % 2015 2014 (in thousands) Deferred income tax assets - current Bad debt reserve $ 135 $ 111 Accruals and other reserves 378 - 513 111 Deferred income tax assets - long-term Net operating loss carryforwards 73,959 15,367 Intangible assets - finite life 10,949 4,109 Stock-based compensation 1,154 461 Property, plant & equipment 4,405 - Deferred rent 1,048 93 Credits 2,673 - Deferred revenue 620 - Available-for-sale securities 2,386 - Accrued severance 884 - Deferred compensation 4,813 - Other 778 171 103,669 20,201 Deferred income tax liability - long-term Property, plant & equipment - (159) Intangible assets - Indefinite-lived (184,881) (77,056) (184,881) (77,215) Less: Valuation Allowance (104,182) (20,153) Net deferred income tax liability - long-term $ (184,881) $ (77,056) Deferred income taxes arise principally from net operating loss (“NOL”) carryforwards. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of December 31, 2015 and 2014. The taxable temporary difference related to indefinite-lived trademarks, which are currently amortized for tax purposes, will reverse when such assets are disposed of or impaired. Because the period for their reversal is not determinable, the net deferred tax liability of approximately $ 184.9 77.2 104.2 20.2 The Company has federal NOLs available to carryforward to future periods of approximately $ 185.5 2024 208.6 50 The Company currently files U.S. federal tax returns and various state tax returns. Tax years that remain open for assessment for federal and state purposes include years ended December 31, 2012 through 2015. The Company is currently under examination by the Internal Revenue Service for the 2013 calendar year, for Galaxy Brands Group Inc.’s separate federal returns for 2013 and August 15, 2014 and for Martha Stewart Living Omnimedia Inc. and Subsidiaries’ 2013 tax returns. A reconciliation of the consolidated liability, 2015 2014 (in thousands) Balance at beginning of year $ 270 $ 380 Decreases in prior year tax positions - - Increases in prior year tax positions - - Increases in current year tax positions - - Settlements with taxing authorities - - Lapse of statute of limitations - (110) Balance at end of year $ 270 $ 270 If the Company were to prevail on all unrecognized tax benefits recorded, approximately $0.3 million of the unrecognized tax benefits (excluding accrued interest and penalties) at December 31, 2015 would be recorded as a benefit at the effective tax rate. Liabilities for unrecognized tax benefits are included in long-term liabilities held for disposition from discontinued operations of wholesale business in the consolidated balance sheet. The Company recognizes interest related to unrecognized tax benefits in interest expense and penalties related to tax liabilities in the tax provision. During the years ended December 31, 2015, 2014 and 2013, the Company recognized approximately $ 24,000 24,000 23,000 0.3

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 16 – RELATED PARTY TRANSACTIONS Entry into 2013 PIPE Purchase Agreements and Registration Rights Agreements On July 25, 2013, the Company entered into securities purchase agreements (the “2013 PIPE Purchase Agreements”) with certain accredited investors (the “2013 PIPE Investors”), pursuant to which the Company agreed to sell to the 2013 PIPE Investors an aggregate of 8,000,000 5.50 44.0 257,273 109,091 Relationship with Brand Matter On March 28, 2013, the Company entered into the BM Purchase Agreement, by and among the Company, ETPH and Brand Matter, pursuant to which the Company acquired from ETPH all of the issued and outstanding equity interests of Brand Matter. Prior to the consummation of the Brand Matter Acquisition, one of the Company’s directors, Mr. Sweedler, and one of the Company’s former directors, Mr. Eby (i) were members of Brand Matter and (ii) served on the board of directors of ETPH, the direct parent of Brand Matter. Mr. Sweedler also (i) served as co-chairman of the board of directors of Brand Matter, (ii) served as an executive officer of Brand Matter and (iii) beneficially owned certain membership interests of ETPH. As a consequence of Mr. Sweedler’s indirect beneficial ownership in Brand Matter and the Company and his and Mr. Eby’s position with ETPH, the Company and Brand Matter as well as the Company and ETPH each appointed special independent committees (on which neither Mr. Sweedler nor Mr. Eby served) to review and negotiate the terms of the Brand Matter Acquisition. Also, in connection with the Brand Matter Acquisition, Mr. Sweedler received shares of the Company’s common stock for all his equity interests in Brand Matter. Mr. Sweedler and Mr. Eby are also controlling partners in Tengram, which indirectly beneficially owns approximately 12.6 Amended and Restated Stockholders Agreement On February 22, 2012, the Company, TCP WR and Mr. Dyne, the Company’s former chief executive officer, chief financial officer and director entered into a stockholders agreement (the “Stockholders Agreement”). In connection with the Brand Matter Acquisition, the Company entered into the amended and restated stockholders agreement, dated as of March 27, 2013 (the “Amended Stockholders Agreement”), pursuant to which Mr. Dyne was removed as a party. The terms of the Amended Stockholders Agreement are otherwise substantially similar to those in the Stockholders Agreement. Entry into 2012 PIPE Purchase Agreement and Registration Rights Agreement On December 21, 2012, the Company entered into a securities purchase agreement (the “2012 PIPE Purchase Agreement”), by and among the Company and the investors signatory thereto (the “2012 PIPE Investors”), pursuant to which the Company agreed to sell to the 2012 PIPE Investors an aggregate of 4,966,667 4.50 22.4 11,111 733,333 Change of Control Transaction with TCP WR Acquisition, LLC Mr. Sweedler, a director of the Company, and Mr. Eby, a former director of the Company, are managing members of TCA, which is the controlling partner of Tengram, which has the sole voting control over TCP WR. On February 2, 2012, the Company entered into the Tengram Securities Purchase Agreement, pursuant to which the Company sold the Debentures, TCP Warrants and Series A Preferred Stock to TCP WR. The Tengram Securities Purchase Agreement provided certain piggyback rights to TCP WR for its shares of the Company’s common stock issued upon conversion of the Debentures or shares of the Company’s common stock issuable upon conversion of the warrants held by TCP WR to be included in a registration statement, subject to customary underwriter cutbacks. In connection with the Brand Matter Acquisition in March 2013, the Debentures were converted into 5,523,810 14.50 On December 8, 2014, TCP WR exercised the TCP Warrants to acquire 1,104,762 2.625 2.9 Consulting Services Agreement with Tengram Capital Partners, L.P. (f/k/a Tengram Capital Management L.P.) Pursuant to an agreement with Tengram Capital Partners, L.P., formerly known as Tengram Capital Management, L.P. (“TCP”), an affiliate of Tengram Capital Partners Gen2 Fund, L.P., which is one of the Company’s largest stockholders, the Company has engaged TCP, effective as of January 1, 2013, to provide services to the Company pertaining to (i) mergers and acquisitions, (ii) debt and equity financing and (iii) such other related areas as the Company may reasonably request from time to time (the “TCP Agreement”). TCP is entitled to receive compensation of $ 1.0 5 On August 15, 2014, the Company consummated transactions pursuant to an agreement and plan of merger, dated as of June 24, 2014 (the “Galaxy Merger Agreement”) with SBG Universe Brands LLC, a Delaware limited liability company and the Company’s direct wholly-owned subsidiary (“LLC Sub”), Universe Galaxy Merger Sub, Inc., a Delaware corporation and direct wholly-owned subsidiary of LLC Sub, Galaxy Brand Holdings, Inc. and Carlyle Galaxy Holdings, L.P. (such transactions, collectively, the “Galaxy Acquisition”). In connection with the Galaxy Merger Agreement, the Company and TCP entered into an amendment to the TCP Agreement (the “Amended TCP Agreement”), pursuant to which, among other things, TCP is entitled to receive annual fees of $ 0.9 3.5 The Company paid TCP approximately $ 1.4 0.5 0.5 2.5 Additionally, in July 2013, the Company entered into a consulting arrangement with an employee of TCP (the “TCP Employee”), pursuant to which the TCP Employee provides legal and other consulting services at the request of the Company from time to time. The TCP Employee was also issued 125,000 four-year 180,000 20 20 60 0.6 0.3 Transactions with Tennman WR-T, Inc. As discussed in Note 5, on May 5, 2014 the Company acquired the remaining 18 William Rast Under the prior royalty agreement among Tennman WR-T, Rast Sourcing and Rast Licensing, royalty payments made by Rast Sourcing to Tennman WR-T amounted to approximately $ 0.5 1.1 0.2 0.9 Transactions with E.S. Originals, Inc. A division president of the Company maintains a passive ownership interest in one of the Company’s licensees, E.S. Originals, Inc. (“ESO”). The Company receives royalties from ESO under license agreements for certain of the Company’s brands in the footwear category. The Company recorded approximately $ 14.8 5.2 4.1 3.3 Acquisition of FUL On November 17, 2014, the Company made a strategic investment in FUL IP. FUL IP is a collaborative investment between the Company and JALP. FUL IP was formed for the purpose of licensing the FUL FUL FUL 8.9 50.5 4.5 Investment in Available-for-Sale Securities As further discussed in Note 2, in September 2015, the Company purchased available-for-sale securities of an unaffiliated third-party publicly traded company from Tengram Capital Partners, L.P., which is an affiliate of Tengram Capital Partners Gen2 Fund, L.P., one of the Company’s largest stockholders, for an aggregate purchase price of approximately $ 12.0 IP License Agreement and Intangible Asset Agreement In connection with the transactions contemplated by the Mergers, MSLO entered into an Amended and Restated Asset License Agreement (“Intangible Asset Agreement”) and Amended and Restated Intellectual Property License and Preservation Agreement (“IP License Agreement” and, together with the Intangible Asset Agreement, the “IP Agreements”) pursuant to which Ms. Martha Stewart licensed certain intellectual property to MSLO. The IP Agreements grant the Company the right to use of certain properties owned by Ms. Stewart. The Intangible Asset Agreement has an initial term commencing at the Effective Time and ending on December 31, 2020, provided that the term will automatically be renewed for five additional calendar years ending December 31, 2025 (subject to earlier termination as provided in the employment agreement) if either the aggregate gross licensing revenues (as defined in the employment agreement) for calendar years 2018 through 2020 exceed $195 million or the gross licensing revenues for calendar year 2020 equal or exceed $65 million. During the term of the Intangible Asset Agreement with the Company, Lifestyle Research Center LLC will be entitled to receive a guaranteed annual payment of $ 1.7 1.3 Registration Rights Agreement On June 22, 2015, Martha Stewart, the Martha Stewart Family Limited Partnership, Alexis Stewart, the Martha Stewart 1999 Family Trust, the Martha Stewart 2000 Family Trust and the Martha and Alexis Stewart Charitable Foundation (collectively, the “Stewart Stockholders”) entered into an agreement (the “Registration Rights Agreement”) with the Company, which grants the Stewart Stockholders certain “demand” registration rights for up to two offerings of greater than $15 million each, certain “S-3” registration rights for up to three offerings of greater than $5 million each

PROFIT SHARING PLAN

PROFIT SHARING PLAN	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
PROFIT SHARING PLAN	NOTE 17 – PROFIT SHARING PLAN The Company has established a 401(k) profit-sharing plan for the benefit of eligible employees. The Company may make contributions to the plan as determined by the Board. The Company accrued a matching contribution of approximately $ 0.2 0.1

PRIVATE PLACEMENT TRANSACTION 2

PRIVATE PLACEMENT TRANSACTION 2012	12 Months Ended
	Dec. 31, 2015
Securities Purchase Agreement [Abstract]
2012 PRIVATE PLACEMENT TRANSACTION	NOTE 18 – 2012 PRIVATE PLACEMENT TRANSACTION On December 21, 2012, the Company entered into the 2012 PIPE Purchase Agreement with the 2012 PIPE Investors, pursuant to which the Company agreed to sell to the 2012 PIPE Investors an aggregate of 4,966,667 4.50 22.4 1.2 21.2 The 2012 PIPE Transaction was consummated on January 9, 2013 and a portion of the proceeds was used to fund the acquisition of Heelys. Affiliates of the Company purchased 744,444 11,111 733,333

PRIVATE PLACEMENT TRANSACTION26

PRIVATE PLACEMENT TRANSACTION 2013	12 Months Ended
	Dec. 31, 2015
Two Thousand Thirteen Private Placement Transaction [Abstract]
2013 PRIVATE PLACEMENT TRANSACTION	NOTE 19 – 2013 PRIVATE PLACEMENT TRANSACTION On July 25, 2013, the Company entered into the 2013 PIPE Purchase Agreements with the 2013 PIPE Investors, pursuant to which the Company agreed to sell to the 2013 PIPE Investors an aggregate of 8,000,000 0.001 5.50 44.0 109,091 257,273 3.2 40.8 The Company used a portion of the proceeds to fund the acquisition of the Revo

RESTRUCTURING

RESTRUCTURING	12 Months Ended
	Dec. 31, 2015
Restructuring and Related Activities [Abstract]
RESTRUCTURING	NOTE 20 – RESTRUCTURING For the year ended and on a cumulative basis through December 31, 2015, the Company recorded $ 8.7 5.5 1.6 0.7 0.9 The associated employee headcount reductions in connection with the reduction in workforce were 51 $ 2.1 The Company did not incur restructuring charges for the years ended December 31, 2014 and 2013. Restructuring accruals of approximately $ 6.9 The Company has paid approximately $ 0.9 Severance & Related Contract Benefits Termination Costs Professional Fees Total Accrual (in thousands) Balance at January 1, 2015 $ - $ - $ - $ - Charges to expense 5,471 1,628 679 7,778 Amounts paid (827) - (100) (927) Balance at December 31, 2015 $ 4,644 $ 1,628 $ 579 $ 6,851 The majority of the remaining severance and related benefits and contract termination costs are expected to be paid by the end of fiscal 2016.

QUARTERLY DATA (UNAUDITED)

QUARTERLY DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Data [Abstract]
QUARTERLY DATA (UNAUDITED)	NOTE 21 – QUARTERLY DATA (UNAUDITED) First Quarter Second Quarter Third Quarter Fourth Quarter (1) (in thousands, except per share data) 2015 Net revenue $ 13,617 $ 20,235 $ 22,981 $ 31,429 Income from operations 4,941 8,310 13,021 3,379 Income (loss) before income taxes 2,481 518 6,811 (8,751) Consolidated net income (loss) 1,562 549 4,351 (4,046) Net income attributable to noncontrolling interest (118) (1,876) (1,623) (1,670) Net income (loss) attributable to Sequential Brands Group, Inc. and Subsidiaries 1,444 (1,327) 2,728 (5,716) Basic earnings (loss) per share: Attributable to Sequential Brands Group, Inc. and Subsidiaries $ 0.04 $ (0.03) $ 0.07 $ (0.12) Diluted earnings (loss) per share: Attributable to Sequential Brands Group, Inc. and Subsidiaries $ 0.04 $ (0.03) $ 0.06 $ (0.12) (1) During the fourth quarter of 2015, the Company recorded approximately $ 8.7 1.3 Revo 0.4 First Quarter Second Quarter Third Quarter Fourth Quarter (in thousands, except per share data) 2014 Net revenue $ 6,262 $ 7,003 $ 10,000 $ 18,572 Income (loss) from operations 2,512 567 (1,015) 9,967 Income (loss) before income taxes 1,244 (664) (4,870) 6,580 Consolidated net income (loss) 847 (515) 2,733 (3,711) Net income attributable to noncontrolling interest (105) (92) (88) (137) Net income (loss) attributable to Sequential Brands Group, Inc. and Subsidiaries 742 (607) 2,645 (3,848) Basic earnings (loss) per share: Attributable to Sequential Brands Group, Inc. and Subsidiaries $ 0.03 $ (0.02) $ 0.08 $ (0.10) Diluted earnings (loss) per share: Attributable to Sequential Brands Group, Inc. and Subsidiaries $ 0.03 $ (0.02) $ 0.08 $ (0.10)

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2015
Valuation and Qualifying Accounts [Abstract]
Valuation and Qualifying Accounts	Schedule II – Valuation and Qualifying Accounts Sequential Brands Group, Inc. (in thousands) Additions Balance at Charged to Beginning of Costs and Balance at End Description Period Expenses Deductions of Period Reserves and allowance deducted from asset accounts: Accounts receivable (a): Year Ended December 31, 2015 $ 169 $ 201 $ (99) $ 271 Year Ended December 31, 2014 $ 135 $ 75 $ (41) $ 169 Year Ended December 31, 2013 $ - $ 250 $ (115) $ 135 (a) - These amounts include reserves for doubtful accounts.

SUMMARY OF SIGNIFICANT ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned and majority-owned subsidiaries. All significant inter-company accounts and transactions have been eliminated in the consolidation.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from estimates.
Discontinued Operations	Discontinued Operations The Company accounted for the decisions to close down its wholesale operations as discontinued operations in accordance with the guidance provided in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 360, Accounting for Impairment or Disposal of Long-Lived Assets Presentation of Financial Statements
Revenue Recognition	Revenue Recognition The Company has entered into various license agreements that provide revenues based on guaranteed minimum royalty payments and advertising/marketing fees with additional royalty revenues based on a percentage of defined sales. Guaranteed minimum royalty payments and advertising/marketing revenue are recognized on a straight-line basis over the term of each contract year, as defined in each license agreement. Royalty payments exceeding the guaranteed minimum royalty payments are recognized as income during the period corresponding to the licensee’s sales. Payments received as consideration for the grant of a license are recorded as deferred revenue at the time payment is received and recognized ratably as revenue over the term of the license agreement. Advanced royalty payments are recorded as deferred revenue at the time payment is received and recognized as revenue as earned. Revenue is not recognized unless collectability is reasonably assured. If license agreements are terminated prior to the original licensing period, the Company recognizes revenue in the amount of any contractual termination fees, unless such amounts are deemed non-recoverable. With respect to editorial content for books, the Company receives advance payments from the Company’s publishers and recognizes revenue when manuscripts are delivered to and accepted by the publishers. Revenue is also earned from book publishing when sales on a unit basis exceed the advanced royalty. Television sponsorship revenues are generally recorded ratably across the period when new episodes initially air. Revenues from the Company’s radio programming are recorded on a straight-line basis over the term of the agreement.
Accounts Receivable	Accounts Receivable Accounts receivable are recorded net of allowances for doubtful accounts, based on the Company’s ongoing discussions with its licensees and other customers and its evaluation of their creditworthiness, payment history and account aging. Accounts receivable balances deemed to be uncollectible are charged to the allowance for doubtful accounts after all means of collection have been exhausted and the potential for recovery is considered remote. The allowance for doubtful accounts was approximately $ 0.3 0.2 The Company’s accounts receivable amounted to approximately $ 42.0 15.7 26 15 11 54 23 21 10
Investments	The Company has marketable securities that are classified as available-for-sale securities under ASC 320, Investments – Debt and Equity Securities December 31, 2015 Gross Unrealized Historical Cost Estimated Fair Value Gains Losses (in thousands) Available-for-sale securities $ 12,048 $ 5,611 $ - $ (6,437) At December 31, 2015, the Company has concluded that the decline in fair value of its available-for-sale securities is not other-than-temporary.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill is tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis (December 31) and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. In evaluating goodwill for impairment, the Company will first assess qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount. Qualitative factors that considered include, for example, macroeconomic and industry conditions, overall financial performance, and other relevant entity-specific events. If the Company bypasses the qualitative assessment, or conclude that it is more likely than not that the fair value of a reporting unit is less than its carrying value, then the Company will perform a two-step goodwill impairment test to identify potential goodwill impairment and measure the amount of goodwill impairment to be recognized, if any. In the first step, the Company will compare the estimated fair value of the reporting unit with its carrying value. As of December 31, 2015 and 2014, the Company has determined that it has a single reporting unit. As such, the Company considers its market capitalization (calculated as total common shares outstanding multiplied by the common equity price per share, as adjusted for a control premium factor) to represent its estimated fair value. If the estimated fair value of the reporting unit exceeds its carrying amount, no further analysis is needed. If, however, the estimated fair value of the reporting unit is less than its carrying amount, the Company will proceed to the second step and calculate the implied fair value of the reporting unit goodwill to determine whether any impairment is required. The implied fair value of the reporting unit goodwill is calculated by allocating the estimated fair value of the reporting unit to all of the unit’s assets and liabilities as if the unit had been acquired in a business combination. If the carrying value of the reporting unit’s goodwill exceeds the implied fair value of the goodwill, an impairment loss is recognized in the amount of that excess. The Company has not recorded a goodwill impairment charge for each of the fiscal years ended December 31, 2015, 2014 or 2013. Intangible assets represent trademarks, customer agreements and patents related to the Company’s brands and a favorable lease. Finite-lived intangible assets are amortized on a straight-line basis over the estimated useful lives of the assets. Indefinite-lived intangible assets are not amortized, but instead are subject to impairment evaluation. The carrying value of intangible assets and other finite-lived assets is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Indefinite-lived intangible assets are tested for impairment on an annual basis (December 31) and between annual tests if an event occurs or circumstances change that indicate that the carrying amount of the indefinite-lived intangible asset may not be recoverable. When conducting its impairment assessment, the Company initially performs a qualitative evaluation of whether it is more likely than not that the asset is impaired. If it is determined by a qualitative evaluation that it is more likely than not that the asset is impaired, the Company then tests the asset for recoverability. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.
Property and Equipment	Property and Equipment Property and equipment are stated at cost, less accumulated depreciation and amortization. Maintenance and repairs are charged to expense as incurred. Upon retirement or other disposition of property and equipment, applicable cost and accumulated depreciation and amortization are removed from the accounts and any gains or losses are included in results of operations. Furniture and fixtures 5 Office equipment 5 7 Machinery and equipment 5 7 Leasehold improvements Term of the lease or the estimated life of the related improvements, whichever is shorter. Computer software 5 Automobiles and trucks 5 Websites 3
Deferred Financing Costs	Deferred Financing Costs Direct costs incurred in connection with issuing debt securities or obtaining debt or other credit arrangements are recorded as deferred financing costs and are amortized as interest expense, using the effective interest method, over the term of the related debt. Debt discounts are amortized to interest expense over the term of the related debt.
Convertible Instruments	The Company reviews all of its convertible instruments for the existence of an embedded conversion feature which may require bifurcation if certain criteria are met. The criteria, if met, require companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments. These three criteria include circumstances in which: (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract; (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur; and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to certain requirements (except for when the host instrument is deemed to be conventional). The Company reviews all of its convertible instruments for the existence of a beneficial conversion feature. Upon the determination that a beneficial conversion feature exists, the beneficial conversion feature would be recorded as a discount from the face amount of the respective debt instrument based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized to interest expense over the term of the related debt. If the instrument is converted prior to the original maturity of the debt, the remaining unamortized discount is charged to expense at the conversion date. The Company did not have any convertible instruments at December 31, 2015 or 2014.
Treasury Stock	Treasury Stock Treasury stock is recorded at cost as a reduction of equity in the accompanying consolidated balance sheets.
Preferred Stock	Preferred Stock Preferred stock subject to mandatory redemption (if any) is classified as a liability instrument and is measured at fair value. The Company classifies conditionally redeemable preferred stock (if any), which includes preferred stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control, as temporary equity. At all other times, the Company classifies preferred stock as a component of equity. The Company’s preferred stock does not feature any redemption rights within the holders’ control or conditional redemption features not solely within its control as of December 31, 2015 and 2014. Accordingly, all issuances of preferred stock are presented as a component of equity. The Company did not have any preferred stock outstanding as of December 31, 2015 and 2014.
Common Stock Purchase Warrants and Derivative Financial Instruments	Common Stock Purchase Warrants and Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) give the Company a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other freestanding derivatives, if any, at each reporting date to determine whether a change in classification between assets and liabilities is required. The Company determined that its outstanding common stock purchase warrants satisfied the criteria for classification as equity instruments at December 31, 2015 and 2014.
Advertising	Advertising Advertising costs related to media ads are charged to expense as of the first date the advertisements take place. Advertising costs related to campaign ads, such as production and talent, are expensed over the term of the related advertising campaign. Advertising expenses included in operating expenses approximated $ 8.7 5.6 1.6 0.4
Stock-Based Compensation	Stock-Based Compensation Compensation cost for restricted stock is measured using the quoted market price of the Company’s common stock at the date the common stock is granted. For restricted stock, for which restrictions lapse with the passage of time (“time-based restricted stock”), compensation cost is recognized on a straight-line basis, reduced for estimated forfeitures, over the period between the issue date and the date that restrictions lapse. Time-based restricted stock is included in total shares of common stock outstanding upon the lapse of applicable restrictions. For restricted stock, for which restrictions are based on performance measures (“performance stock units” or “PSU’s”), restrictions lapse when those performance measures have been deemed achieved. Compensation cost for performance stock units is recognized on a straight-line basis, reduced for estimated forfeitures, during the period from the date on which the likelihood of the PSUs being earned is deemed probable and (x) the end of the fiscal year during which such PSUs are granted or (y) the date on which awards of such PSUs may be approved by the compensation committee of the Company’s board of directors (the “Compensation Committee”) on a discretionary basis, as applicable. PSUs are included in total shares of common stock outstanding upon the lapse of applicable restrictions. PSUs are included in total diluted shares of common stock outstanding when the performance measures have been deemed achieved but the PSUs have not yet been issued. Compensation cost for stock options and warrants, in accordance with accounting for stock-based payment under GAAP, is calculated using the Black-Scholes valuation model based on awards ultimately expected to vest, reduced for estimated forfeitures, and expensed on a straight-line basis over the requisite service period of the grant. Forfeitures are estimated at the time of grant based on the Company’s historical forfeiture experience and are revised in subsequent periods if actual forfeitures differ from those estimates. At each subsequent reporting period prior to the lapse of restrictions on warrants, time-based restricted stock and PSUs granted to non-employees, the Company remeasures the aggregate compensation cost of such grants using the Company’s stock price at the end of such reporting period and revises the straight-line recognition of compensation cost in line with such remeasured amount.
Income Taxes	Income Taxes Current income taxes are based on the respective periods’ taxable income for federal, foreign and state income tax reporting purposes. Deferred tax liabilities and assets are determined based on the difference between the financial statement and income tax bases of assets and liabilities, using statutory tax rates in effect for the year in which the differences are expected to reverse. A valuation allowance is required if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company applies the FASB guidance on accounting for uncertainty in income taxes. The guidance clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements in accordance with other authoritative GAAP and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The guidance also addresses derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. At December 31, 2015 and 2014, the Company had $ 0.6
Earnings Per Share	Basic earnings per share (“EPS”) is computed by dividing net income available to common stockholders by the weighted-average number of common shares outstanding during the reporting period, excluding the effects of any potentially dilutive securities. Diluted EPS gives effect to all potentially dilutive common shares outstanding during the reporting period, including stock options and warrants, using the treasury stock method, and convertible debt, using the if-converted method. Diluted EPS excludes all potentially dilutive shares of common stock if their effect is anti-dilutive. Years Ended December 31, 2015 2014 2013 Basic weighted-average common shares outstanding 41,177,523 29,964,604 17,713,140 Acquisition hold back shares - - - Warrants - - - Stock options - - - Performance stock awards - - - Unvested restricted stock - - - Diluted weighted-average common shares outstanding 41,177,523 29,964,604 17,713,140 Years Ended December 31, 2015 2014 2013 Warrants 502,831 1,421,578 1,744,922 Acquisition hold back shares 1,375,000 523,630 - Unvested restricted stock 173,987 247,937 464,847 Performance based restricted stock 70,519 - - Stock options 87,256 156,126 413,667 2,209,593 2,349,271 2,623,436
Concentration of Credit Risk	Financial instruments which potentially expose the Company to credit risk consist primarily of cash, accounts receivable and marketable securities. Cash is held for use for working capital needs and future acquisitions. Substantially all of the Company’s cash and marketable securities are deposited with high quality financial institutions. At times, however, such cash and marketable securities may be in deposit accounts that exceed the Federal Deposit Insurance Corporation insurance limit. The Company has not experienced any losses in such accounts as of December 31, 2015. Concentration of credit risk with respect to accounts receivable is minimal due to the collection history and the nature of the Company’s revenues.
Customer Concentrations	Customer Concentrations The Company recorded net revenues of approximately $ 88.3 41.8 22.7 10 17 16 10 14 12 18 11 10
Loss Contingencies	Loss Contingencies The Company recognizes contingent losses that are both probable and estimable. In this context, probable means circumstances under which events are likely to occur. The Company records legal costs pertaining to contingencies as incurred.
Contingent Consideration	Contingent Consideration The Company recognizes the acquisition-date fair value of contingent consideration as part of the consideration transferred in exchange for the acquiree or assets of the acquiree in a business combination. The contingent consideration is classified as either a liability or equity in accordance with ASC 480-10, Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity
Noncontrolling Interest	Noncontrolling Interest Noncontrolling interest from continuing operations recorded for the year ended December 31, 2015 represents income allocations to Elan Polo International, Inc., a member of DVS Footwear International, LLC (“DVS LLC”) and With You, Inc., a member of With You LLC. Noncontrolling interest from continuing operations recorded for the years ended December 31, 2014 and 2013 represents income allocations to DVS LLC. Years Ended December 31, 2015 2014 2013 (in thousands) With You LLC $ 4,677 $ - $ - DVS LLC 610 422 588 Net income attributable to noncontrolling interest $ 5,287 $ 422 $ 588 DVS LLC FUL IP With You LLC Total (in thousands) Balance at January 1, 2014 $ 2,313 $ - $ - $ 2,313 Contributions - 4,411 - 4,411 Net income attributable to noncontrolling interest 422 - - 422 Distributions (366) - - (366) Balance at December 31, 2014 2,369 4,411 - 6,780 Contributions - - 65,094 65,094 Net income attributable to noncontrolling interest 610 - 4,677 5,287 Distributions (283) - (2,717) (3,000) Balance at December 31, 2015 $ 2,696 $ 4,411 $ 67,054 $ 74,161 In connection with the acquisition of With You LLC on April 8, 2015, the Company recorded a noncontrolling interest of approximately $ 65.1 4.4
Reportable Segment	Reportable Segment An operating segment, in part, is a component of an enterprise whose operating results are regularly reviewed by the chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance. Operating segments may be aggregated only to a limited extent. The Company’s chief operating decision maker, the Chief Executive Officer, reviews financial information presented on a consolidated basis, accompanied by disaggregated information about revenues for purposes of making operating decisions and assessing financial performance. Accordingly, the Company has only a single operating and reportable segment. In addition, the Company has no foreign operations or any assets in foreign locations. Nearly all of the Company’s domestic operations consist of a single revenue stream, which is the licensing of its trademark portfolio, with an immaterial portion of revenues derived from the publishing and television operations.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In February 2016, the FASB issued ASU No. 2016-02, “Leases” (“ASU 2016-02”). The core principle of ASU 2016-02 is that an entity should recognize on its balance sheet assets and liabilities arising from a lease. In accordance with that principle, ASU 2016-02 requires that a lessee recognize a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying leased asset for the lease term. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee will depend on the lease classification as a finance or operating lease. This new accounting guidance is effective for public companies for fiscal years beginning after December 15, 2018 (i.e., calendar years beginning on January 1, 2019), including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact the adoption of ASU 2016-02 will have on the Company’s consolidated financial statements. In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes” (“ASU 2015-17”). ASU 2015-17 removes the reporting requirement to classify deferred income taxes between current and non-current on the balance sheet. Instead, the new accounting guidance in ASU 2015-17 will require that all deferred income taxes are reported and classified as non-current. The Company early adopted the provisions of ASU 2015-07 during the fourth quarter of 2015 on a retrospective basis, and the adoption did not have a material impact on the Company’s consolidated financial statements. In September 2015, the FASB issued ASU No. 2015-16, “Business Combinations – Simplifying the Accounting for Measurement-Period Adjustments” (“ASU No. 2015-16”). ASU No. 2015-16 requires the recognition of adjustments to provisional amounts that are identified during the measurement period, in the reporting period in which the adjustments are determined. The effects of the adjustments to provisional amounts on depreciation, amortization or other income effects should be recognized in current-period earning as if the accounting had been completed at the acquisition date. Disclosure of the portion of the adjustment recorded in current-period earnings that would have been reported in prior reporting periods if the adjustment to the provisional amounts had been recognized at the acquisition date is also required. ASU No. 2015-16 is effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period. The adoption of ASU No. 2015-16 is not expected to have a material impact on the Company’s In April 2015, the FASB issued ASU No. 2015-03 – “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU No. 2015-03”), which changes the presentation of debt issuance costs in financial statements. ASU No. 2015-03 requires an entity to present such costs on the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs is reported as interest expense. The standard’s core principle is that debt issuance costs related to a note are reflected in the balance sheet as a direct deduction from the face amount of that note and amortization of debt issuance costs is reported in interest expense. ASU No. 2015-03 is effective for annual and interim periods beginning after December 15, 2015, and interim periods beginning after December 15, 2016. Early adoption is allowed for all entities for financial statements that have not been previously issued. Entities would apply the new guidance retrospectively to all prior periods (i.e., the balance sheet for each period is adjusted). The adoption of ASU No. 2015-03 is not expected to have a material impact on the Company’s consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, - “Revenue from Contracts with Customers (Topic 606)” (“ASU No. 2014-09”), which contains a new comprehensive revenue recognition standard that will supersede all existing revenue recognition guidance. ASU No. 2014-09 requires that a company recognize revenue at the time it transfers promised goods or services to a customer and in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU No. 2014-09 is effective for annual and interim periods beginning on or after December 15, 2017, and early adoption is permitted as of the original effective date, December 31, 2016. Companies have the option of using either a full retrospective approach or a modified approach to adopt in ASU No. 2014-09. The adoption of ASU No. 2014-09 is not expected to have a material impact on the Company’s consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Investment	The unrealized gains and losses on the available-for-sale securities held by the Company as of December 31, 2015 are set forth below. December 31, 2015 Gross Unrealized Historical Cost Estimated Fair Value Gains Losses (in thousands) Available-for-sale securities $ 12,048 $ 5,611 $ - $ (6,437)
Straight-line method based on estimated useful lives	Depreciation and amortization of property and equipment is computed using the straight-line method based on estimated useful lives of the assets as follows: Furniture and fixtures 5 Office equipment 5 7 Machinery and equipment 5 7 Leasehold improvements Term of the lease or the estimated life of the related improvements, whichever is shorter. Computer software 5 Automobiles and trucks 5 Websites 3
Basic And Diluted Earnings (Loss) Per Common Share	The shares used to calculate basic and diluted EPS consist of the following: Years Ended December 31, 2015 2014 2013 Basic weighted-average common shares outstanding 41,177,523 29,964,604 17,713,140 Acquisition hold back shares - - - Warrants - - - Stock options - - - Performance stock awards - - - Unvested restricted stock - - - Diluted weighted-average common shares outstanding 41,177,523 29,964,604 17,713,140
Earnings Per Share, Basic and Diluted	The computation of diluted EPS for the years ended December 31, 2015, 2014 and 2013 excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive: Years Ended December 31, 2015 2014 2013 Warrants 502,831 1,421,578 1,744,922 Acquisition hold back shares 1,375,000 523,630 - Unvested restricted stock 173,987 247,937 464,847 Performance based restricted stock 70,519 - - Stock options 87,256 156,126 413,667 2,209,593 2,349,271 2,623,436
Noncontrolling Interest	Years Ended December 31, 2015 2014 2013 (in thousands) With You LLC $ 4,677 $ - $ - DVS LLC 610 422 588 Net income attributable to noncontrolling interest $ 5,287 $ 422 $ 588
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net	The following table sets forth the noncontrolling interest as of December 31, 2015 and 2014: DVS LLC FUL IP With You LLC Total (in thousands) Balance at January 1, 2014 $ 2,313 $ - $ - $ 2,313 Contributions - 4,411 - 4,411 Net income attributable to noncontrolling interest 422 - - 422 Distributions (366) - - (366) Balance at December 31, 2014 2,369 4,411 - 6,780 Contributions - - 65,094 65,094 Net income attributable to noncontrolling interest 610 - 4,677 5,287 Distributions (283) - (2,717) (3,000) Balance at December 31, 2015 $ 2,696 $ 4,411 $ 67,054 $ 74,161

FAIR VALUE OF FINANCIAL INSTR32

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	As of December 31, 2015 and 2014, there were no assets or liabilities that are required to be measured at fair value on a recurring basis, except for the Company’s available-for-sale securities (see Note 2), interest rate swap (see Note 9) and the contingent earn outs relating to the Linens ‘N Things Carrying Value Fair Value Financial Instrument Level 12/31/15 12/31/14 12/31/15 12/31/14 (in thousands) Available-for-sale securities 1 $ 5,611 $ - $ 5,611 $ - Interest rate swap 2 $ 29 $ 36 $ 29 $ 36 2015 Term Loans 3 $ 464,000 $ - $ 446,320 $ - 2014 Term Loans 3 $ - $ 160,500 $ - $ 148,571 2015 Revolving Loan 3 $ 86,000 $ - $ 62,880 $ - 2014 Revolving Loan 3 $ - $ 15,000 $ - $ 11,059 Contingent earn outs 3 $ - $ - $ - $ -

DISCONTINUED OPERATIONS OF WH33

DISCONTINUED OPERATIONS OF WHOLESALE BUSINESS (Tables) - Discontinued Operations, Wholesale Business Segment	12 Months Ended
	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Components Of Discontinued Operations, Statements of Operations	Results of discontinued wholesale operations: Years Ended December 31, 2015 2014 2013 (in thousands) Net revenue $ - $ - $ - Loss from discontinued operations of wholesale business, net of tax $ - $ - $ (6,244) Loss per share from discontinued operations, basic and diluted $ - $ - $ (0.35) Weighted average shares outstanding, basic and diluted 41,177,523 29,964,604 17,713,140
Components Of Discontinued Operations, Balance Sheet	Assets and liabilities of discontinued wholesale operations: December 31, 2015 2014 (in thousands) Prepaid expenses and other current assets $ 113 $ 162 Accounts payable and accrued expenses $ - $ 236 Long-term liabilities $ 677 $ 700

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2015
Schedule Of Business Combination Purchase Price Allocation	Cash paid $ 176,722 Guaranteed contractual payments 12,826 Payments to seller 3,250 Consideration paid to MSLO employees/directors for stock awards 14,227 Fair value of common stock issued (20,014,726 shares) 185,937 Total consideration paid $ 392,962 Allocated to: Cash $ 39,095 Accounts receivable 17,524 Prepaid expenses and other current assets 698 Property and equipment 3,659 Other non-current assets 958 Goodwill 139,962 Trademarks 313,372 Customer agreements 640 Accounts payable and accrued expenses (11,118) Long-term liabilities (452) Other deferred revenue (1,717) Deferred tax liability (109,659) $ 392,962
Business Acquisition, Pro Forma Information	The following unaudited consolidated pro forma information gives effect to the acquisition of the Jessica Simpson Years Ended December 31, 2015 2014 (in thousands, except share and per share data) Revenues $ 164,646 $ 226,508 Income (loss) from continuing operations $ 47,775 $ (16,123) Net loss attributable to Sequential Brands Group, Inc. and Subsidiaries $ (3,526) $ (45,257) Loss per share: Basic and diluted $ (0.06) $ (0.89) Weighted average shares outstanding: Basic and diluted 60,196,118 50,817,157
Business Acquisition Pro Forma Information Nonrecurring Expenses	The supplemental pro forma information for the years ended December 31, 2015 and 2014 has been adjusted for the following non-recurring expenses: Years Ended December 31, 2015 2014 (in thousands) Acquisition-related costs $ 10,531 $ (10,531) Restructuring charges 8,717 (8,717) Contractual guaranteed minimum royalties for Joe's Jeans business 4,184 5,710 Termination of significant management and commission contracts 1,743 6,750 Amortization of acquired customer lists (204) (526) Interest expense on loan agreements and amortization of deferred financing costs (11,437) (38,400) Net decrease (increase) to pro forma net loss $ 13,534 $ (45,714)
Jessica Simpson [Member]
Schedule Of Purchase Price Allocation	The allocation of the purchase price is summarized as follows (in thousands): Cash paid $ 119,250 Guaranteed contractual payments 2,822 Fair value of common stock issued (97,087 shares) 1,295 Total consideration paid by Sequential $ 123,367 Allocated to: Goodwill $ 3,480 Trademarks 184,475 Customer agreements 506 Noncontrolling interest (65,094) $ 123,367
Joe’s Jeans [Member]
Schedule Of Purchase Price Allocation	The allocation of the purchase price is summarized as follows (in thousands): Cash paid $ 71,168 Guaranteed contractual payments 826 Total consideration paid $ 71,994 Allocated to: Goodwill $ 1,060 Trademarks 70,862 Customer agreements 72 $ 71,994
FUL [Member]
Schedule Of Purchase Price Allocation	The allocation of the purchase price is summarized as follows: (in thousands) Cash paid $ 4,500 Noncontrolling interest member contribution 4,411 Total consideration $ 8,911 Allocated to: Trademarks 8,911 $ 8,911
Acquisition of Heelys, Inc.
Schedule Of Purchase Price Allocation	The allocation of the purchase price is summarized as follows: (in thousands) Cash paid $ 104,656 Fair value of common stock issued (13,750,000 shares) 179,025 Total consideration paid $ 283,681 Allocated to: Cash $ 782 Accounts receivable 3,447 Other receivables 853 Prepaid expenses and other current assets 3,255 Property and equipment 1,344 Goodwill 168,561 Trademarks 177,637 Customer agreements 479 Favorable lease agreement 537 Accounts payable and accrued expenses (2,834) Deferred tax liability (70,247) Deferred license revenue (133) $ 283,681

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Summary of property and equipment	Property and equipment is summarized as follows: December 31, 2015 2014 (in thousands) Furniture and fixtures $ 1,492 $ 652 Office equipment 1,173 169 Machinery and equipment 113 151 Leasehold improvements 3,777 936 Computer software 748 527 Websites 276 195 Automobiles and trucks 91 - Property and equipment 7,670 2,630 Less accumulated depreciation and amortization (1,123) (375) Property and equipment, net $ 6,547 $ 2,255

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2015
Intangible Assets Disclosure [Abstract]
Summary of intangible assets	Intangible assets are summarized as follows: Gross Net Useful Lives Carrying Accumulated Carrying December 31, 2015 (Years) Amount Amortization Amount (in thousands, except years data) Finite-lived intangible assets: Trademarks 15 $ 4,905 $ (1,228) $ 3,677 Customer agreements 4 2,817 (1,017) 1,800 Favorable lease 2 537 (322) 215 Patents 10 665 (164) 501 $ 8,924 $ (2,731) 6,193 Indefinite-lived intangible assets: Trademarks 866,084 Intangible assets, net $ 872,277 Gross Net Useful Lives Carrying Accumulated Carrying December 31, 2014 (Years) Amount Amortization Amount (in thousands, except years data) Finite-lived intangible assets: Trademarks 15 $ 4,812 $ (903) $ 3,909 Customer agreements 4 1,599 (517) 1,082 Favorable lease 2 537 (88) 449 Patents 10 665 (98) 567 $ 7,613 $ (1,606) 6,007 Indefinite-lived intangible assets: Trademarks 297,032 Intangible assets, net $ 303,039
Summary of future annual estimated amortization expense	Future annual estimated amortization expense is summarized as follows: Years ending December 31, (in thousands) 2016 $ 1,313 2017 905 2018 773 2019 598 2020 393 Thereafter 2,211 $ 6,193

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill, Impaired [Abstract]
Schedule of Goodwill	Goodwill is summarized as follows: December 31, 2015 2014 (in thousands) Balance at January 1 $ 169,786 $ 1,225 Acquisition of With You LLC 3,480 - Acquisition of the Joe's Jeans business 1,060 - Acquisition of Martha Stewart Living Omnimedia, Inc. 139,962 - Acquisition of Galaxy Brand Holdings, Inc. - 168,561 Ending balance $ 314,288 $ 169,786

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2015
Schedule of long term debt	The components of long-term debt are as follows: December 31, 2015 2014 (in thousands) 2015 Term Loans $ 464,000 $ - 2014 Term Loans - 160,500 2015 Revolving Loan 86,000 - 2014 Revolving Loan - 15,000 Total long-term debt, net of unamortized discounts 550,000 175,500 Less: current portion of long-term debt 19,000 13,253 Long-term debt $ 531,000 $ 162,247
Schedule of Line of Credit Facilities	Term Loan A $85.0 million Term Loan A-1 $15.0 million Revolver $86.0 million
Schedule of Interest Rate Swap Agreement	the Company assessed the ineffectiveness of the Swap Agreements and determined that differences were immaterial for the years ended December 31, 2015 and 2014. Notional Value Derivative Asset Derivative Liability (in thousands) 2015 Term Loans $ 22,000 $ 0 $ (29)
Schedule of long term debt maturities	As of December 31, 2015, the Company’s debt maturities for the next five years and thereafter on a calendar year basis are as follows: Total 2016 2017 2018 2019 2020 Thereafter (in thousands) 2015 Term Loans $ 464,000 $ 19,000 $ 20,000 $ 20,000 $ 20,000 $ 17,000 $ 368,000 2015 Revolving Loan 86,000 - - - - 86,000 - Total $ 550,000 $ 19,000 $ 20,000 $ 20,000 $ 20,000 $ 103,000 $ 368,000
AR Second Lien Credit Agreement [Member]
Schedule of Line of Credit Facilities Margin Loans	Applicable Margin – LIBOR Consolidated Total Leverage Ratio Consolidated Net Leverage Ratio Loans ≥ 6.5 : 1.00 ≥ 6.25 : 1.00 10.00 % > 4.00 : 1.00 < 6.50 : 1.00 > 3.75 : 1.00 < 6.25 : 1.00 9.00 % ≤ 4.00 : 1.00 ≤ 3.75 : 1.00 8.00 %
New Secured Term Loan [Member]
Schedule of Line of Credit Facilities Margin Loans	Consolidated Total Leverage Ratio Consolidated Net Leverage Ratio Applicable 8.75 % ≥ 4.75 : 1.00 ≤ 6.00 : 1.00 ≥ 4.50 : 1.00 < 5.75 : 1.00 8.25 % < 4.50 : 1.00 8.00 %

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Schedule of Operating Leases Spaces	The Company leases the following spaces: Location Type Square Footage Expiration Date New York, NY Office and Corporate 177,000 January 31, 2018 New York, NY Office and Corporate 7,500 December 31, 2016 New York, NY Office and Showroom 10,900 September 20, 2024 Fontana, CA Warehouse 321,000 November 30, 2016 Chicago, IL Office 2,200 December 31, 2016 Los Angeles, CA Office 3,100 July 31, 2016
Future annual minimum payments due under the leases	Future annual minimum payments due under the leases for the next five years and thereafter are summarized as follows: Years Ending December 31, (in thousands) 2016 $ 9,752 2017 7,128 2018 1,226 2019 708 2020 722 Thereafter 2,840 $ 22,376
Future Sublease Income for Operating Leases	Future sublease income due under sublease agreements is summarized as follows: Year Ending December 31, (in thousands) 2016 $ 2,450
Schedule of Future Minimum Lease Payments for Capital Leases	Future annual minimum payments due under the lease are summarized as follows: Year Ending December 31, (in thousands) 2016 $ 230 2017 230 $ 460

STOCK INCENTIVE PLAN, OPTIONS40

STOCK INCENTIVE PLAN, OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs Share based Payments [Line Items]
Stock Option Activity	The following table summarizes the Company’s stock option activity for the years ended December 31, 2015, 2014 and 2013: Weighted- Average Weighted- Remaining Number of Average Exercise Contractual Life Aggregate Options Price (in Years) Intrinsic Value (in thousands, except share, per share and years data) Outstanding - January 1, 2013 404,800 $ 4.09 7.3 $ 808 Granted 67,000 3.18 Exercised (41,473) (2.52) Forfeited or Canceled (6,660) (8.74) Outstanding - January 1, 2014 423,667 $ 4.45 2.7 $ 812 Granted 38,500 10.07 Exercised (87,667) (4.76) Forfeited or Canceled (1,333) (18.75) Outstanding - January 1, 2015 373,167 $ 4.91 2.0 $ 3,166 Granted 10,000 12.93 Exercised (253,666) (2.80) Forfeited or Canceled - - Outstanding - December 31, 2015 129,501 $ 9.65 3.0 $ 148 Exercisable - December 31, 2015 108,500 $ 9.65 2.9 $ 134 A summary of the changes in the Company’s unvested stock options is as follows: Weighted- Number of Average Grant Options Date Fair Value Unvested - January 1, 2013 46,240 $ 0.01 Granted 67,000 3.18 Vested (50,573) (0.40) Forfeited or Canceled (667) (0.10) Unvested - January 1, 2014 62,000 $ 3.21 Granted 38,500 10.07 Vested (60,000) (1.08) Forfeited or Canceled - - Unvested - January 1, 2015 40,500 $ 2.74 Granted 10,000 2.97 Vested (29,500) (2.85) Forfeited or Canceled - - Unvested - December 31, 2015 21,000 $ 2.71
Schedule of Warrants Activity	The following table summarizes the Company’s outstanding warrants: Weighted- Average Weighted- Remaining Number of Average Exercise Contractual Life Aggregate Warrants Price (in Years) Intrinsic Value (in thousands, except share, per share and years data) Outstanding - January 1, 2013 2,250,762 $ 2.23 4.0 $ 6,290 Granted 580,160 6.07 Exercised (1,083,333) (1.62) Forfeited or Canceled (2,667) (7.50) Outstanding - January 1, 2014 1,744,922 $ 3.88 3.5 $ 3,323 Granted - - Exercised (1,104,762) 2.63 Forfeited or Canceled - - Outstanding - January 1, 2015 640,160 $ 6.04 3.1 $ 4,501 Granted 200,000 13.32 Exercised (38,400) (5.76) Forfeited or Canceled - - Outstanding - December 31, 2015 801,760 $ 7.87 4.1 $ 1,377 Exercisable - December 31, 2015 651,760 $ 6.61 2.9 $ 1,377 Weighted- Number of Average Grant Warrants Date Fair Value Unvested - January 1, 2013 45,000 $ 3.05 Granted 580,160 3.71 Vested (585,160) (3.71) Forfeited or Canceled - - Unvested - January 1, 2014 40,000 $ 3.00 Granted - - Vested (25,000) 2.97 Forfeited or Canceled - - Unvested - January 1, 2015 15,000 $ 3.05 Granted 200,000 6.32 Vested (65,000) 5.57 Forfeited or Canceled - - Unvested - December 31, 2015 150,000 $ 6.32
Schedule of Restricted Stock Activity	Weighted- Average Weighted- Remaining Number of Average Grant Contractual Life Aggregate Shares Date Fair Value (in Years) Intrinsic Value (in thousands, except share, per share and years data) Unvested - January 1, 2013 357,147 $ 5.62 3.9 $ - Granted 234,999 5.80 Vested (127,299) (5.64) Unvested - January 1, 2014 464,847 $ 5.71 2.9 $ 20 Granted 260,620 6.87 Vested (212,881) 5.72 Unvested - January 1, 2015 512,586 $ 6.30 1.9 $ 3,470 Granted 289,602 13.29 Vested (291,535) 6.96 Unvested - December 31, 2015 510,653 $ 9.89 2.0 $ 510
Schedule Of Performance Stock Units Activity	A summary of the PSUs activity for the years ended December 31, 2015 and 2014 is as follows: Weighted- Average Weighted- Remaining Number of Average Grant Contractual Life Aggregate Shares Date Fair Value (in Years) Intrinsic Value (in thousands, except share, per share and years data) Unvested - January 1, 2014 - $ - - $ - Granted 1,325,000 10.23 Vested - - Unvested - January 1, 2015 1,325,000 $ 10.23 2.1 $ 3,904 Granted 200,000 14.33 Vested (210,500) (9.33) Forfeited or Cancelled (6,000) (13.81) Unvested - December 31, 2015 1,308,500 $ 10.98 1.4 $ 96
Consultant Stock Options
Disclosure of Compensation Related Costs Share based Payments [Line Items]
Black- Scholes Option-Pricing Model	These stock options are exercisable over a five-year term and vested on December 31, 2015. These stock options had a fair value of approximately $ 30,000 Risk-free interest rate 0.90 % Expected dividend yield 0.00 % Expected volatility 32.10 % Expected life 3.00 years
Employees Stock Options
Disclosure of Compensation Related Costs Share based Payments [Line Items]
Black- Scholes Option-Pricing Model	These stock options are exercisable over a five-year term and vest over a period of one to three years. These stock options had a fair value of approximately $ 0.1 Risk-free interest rate 1.04 % Expected dividend yield 0.00 % Expected volatility 37.32 % Expected life 3.0 - 3.5 years
Warrants to Consultant
Disclosure of Compensation Related Costs Share based Payments [Line Items]
Black- Scholes Option-Pricing Model	These stock options are exercisable over a five-year term for employees and a ten-year term for the consultant and vest over a period of one to three years. 0.1 Risk-free interest rate 1.81 % Expected dividend yield 0.00 % Expected volatility 55.98 % Expected life 3.0 - 5.5 years
Warrants To Purchase
Disclosure of Compensation Related Costs Share based Payments [Line Items]
Black- Scholes Option-Pricing Model	These warrants had a fair value of approximately $ 1.3 Risk-free interest rate 2.16 % Expected dividend yield 0.00 % Expected volatility 45.84 % Expected life 7.25 years
Warrants To Exercise
Disclosure of Compensation Related Costs Share based Payments [Line Items]
Black- Scholes Option-Pricing Model	These warrants had a fair value of less than $ 0.1 Risk-free interest rate 1.72 % Expected dividend yield 0.00 % Expected volatility 55.67 % Expected life 5.0 years
Franklin Mint
Disclosure of Compensation Related Costs Share based Payments [Line Items]
Black- Scholes Option-Pricing Model	These warrants had a fair value of less than $ 0.1 Risk-free interest rate 1.37 % Expected dividend yield 0.00 % Expected volatility 55.27 % Expected life 5.0 years

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The (benefit from) provision for income taxes from continuing operations for the years ended December 31, 2015, 2014 and 2013 consists of the following: 2015 2014 2013 (in thousands) Federal: Current provision $ 34 $ - $ - Deferred provision 9,771 1,689 1,451 9,805 1,689 1,451 Foreign: Current provision 340 146 - Deferred provision - - - 340 146 - State: Current provision 103 322 63 Deferred provision (11,605) 779 335 (11,502) 1,101 398 $ (1,357) $ 2,936 $ 1,849
Schedule of Effective Income Tax Rate Reconciliation	The difference between the (benefit from) provision for income taxes and the expected income tax provision determined by applying the statutory federal and state income tax rates to pre-tax accounting income (loss) from continuing operations for the years ended December 31, 2015, 2014 and 2013 are as follows: 2015 2014 2013 Federal statutory rate 35.0 % 35.0 % 35.0 % State taxes net of federal tax benefit 9.7 % 8.9 % (1.9) % Non-deductible transaction costs 123.3 % 70.0 % (3.6) % Noncontrolling interest (174.7) % (6.5) % 2.2 % Valuation allowance 548.4 % (3.5) % (53.3) % Gross receipts tax and minimum statutory state income taxes 0.0 % 0.0 % (0.4) % Nondeductible compensation 33.4 % 18.4 % 0.0 % Foreign taxes 32.1 % 4.2 % 0.0 % Other 6.3 % 1.7 % 0.0 % Change in state tax rates (741.7) % 0.0 % 0.0 % (128.2) % 128.2 % (22.0) %
Schedule of Deferred Tax Assets and Liabilities	The components of the Company’s consolidated deferred income tax balances as of December 31, 2015 and 2014 are as follows: 2015 2014 (in thousands) Deferred income tax assets - current Bad debt reserve $ 135 $ 111 Accruals and other reserves 378 - 513 111 Deferred income tax assets - long-term Net operating loss carryforwards 73,959 15,367 Intangible assets - finite life 10,949 4,109 Stock-based compensation 1,154 461 Property, plant & equipment 4,405 - Deferred rent 1,048 93 Credits 2,673 - Deferred revenue 620 - Available-for-sale securities 2,386 - Accrued severance 884 - Deferred compensation 4,813 - Other 778 171 103,669 20,201 Deferred income tax liability - long-term Property, plant & equipment - (159) Intangible assets - Indefinite-lived (184,881) (77,056) (184,881) (77,215) Less: Valuation Allowance (104,182) (20,153) Net deferred income tax liability - long-term $ (184,881) $ (77,056)
Schedule of unrecognized income tax benefits reconcilation	which is recorded as a component of long-term liabilities held for disposition from discontinued operations of wholesale business in the consolidated balance sheets, for gross unrecognized income tax benefits (excluding penalties and interest) for the years ended December 31, 2015 and 2014 is as follows: 2015 2014 (in thousands) Balance at beginning of year $ 270 $ 380 Decreases in prior year tax positions - - Increases in prior year tax positions - - Increases in current year tax positions - - Settlements with taxing authorities - - Lapse of statute of limitations - (110) Balance at end of year $ 270 $ 270

RESTRUCTURING (Tables)

RESTRUCTURING (Tables)	12 Months Ended
	Dec. 31, 2015
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	Changes in the restructuring accruals during fiscal 2015 were as follows: Severance & Related Contract Benefits Termination Costs Professional Fees Total Accrual (in thousands) Balance at January 1, 2015 $ - $ - $ - $ - Charges to expense 5,471 1,628 679 7,778 Amounts paid (827) - (100) (927) Balance at December 31, 2015 $ 4,644 $ 1,628 $ 579 $ 6,851

QUARTERLY DATA (UNAUDITED) (Tab

QUARTERLY DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Data [Abstract]
Schedule of Quarterly Financial Information	Unaudited quarterly consolidated financial information for 2015 and 2014 is summarized as follows: First Quarter Second Quarter Third Quarter Fourth Quarter (1) (in thousands, except per share data) 2015 Net revenue $ 13,617 $ 20,235 $ 22,981 $ 31,429 Income from operations 4,941 8,310 13,021 3,379 Income (loss) before income taxes 2,481 518 6,811 (8,751) Consolidated net income (loss) 1,562 549 4,351 (4,046) Net income attributable to noncontrolling interest (118) (1,876) (1,623) (1,670) Net income (loss) attributable to Sequential Brands Group, Inc. and Subsidiaries 1,444 (1,327) 2,728 (5,716) Basic earnings (loss) per share: Attributable to Sequential Brands Group, Inc. and Subsidiaries $ 0.04 $ (0.03) $ 0.07 $ (0.12) Diluted earnings (loss) per share: Attributable to Sequential Brands Group, Inc. and Subsidiaries $ 0.04 $ (0.03) $ 0.06 $ (0.12) (1) During the fourth quarter of 2015, the Company recorded approximately $ 8.7 1.3 Revo 0.4 First Quarter Second Quarter Third Quarter Fourth Quarter (in thousands, except per share data) 2014 Net revenue $ 6,262 $ 7,003 $ 10,000 $ 18,572 Income (loss) from operations 2,512 567 (1,015) 9,967 Income (loss) before income taxes 1,244 (664) (4,870) 6,580 Consolidated net income (loss) 847 (515) 2,733 (3,711) Net income attributable to noncontrolling interest (105) (92) (88) (137) Net income (loss) attributable to Sequential Brands Group, Inc. and Subsidiaries 742 (607) 2,645 (3,848) Basic earnings (loss) per share: Attributable to Sequential Brands Group, Inc. and Subsidiaries $ 0.03 $ (0.02) $ 0.08 $ (0.10) Diluted earnings (loss) per share: Attributable to Sequential Brands Group, Inc. and Subsidiaries $ 0.03 $ (0.02) $ 0.08 $ (0.10)

SUMMARY OF SIGNIFICANT ACCOUN44

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2015		Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Significant Accounting Policies [Line Items]
Allowance for doubtful accounts receivable	$ 300					$ 200				$ 300	$ 200
Advertising Expense										8,700	5,600	$ 1,600
Accounts Receivable, Net, Current, Total	42,026					15,720				42,026	15,720
Revenue, Net, Total	31,429	[1]	$ 22,981	$ 20,235	$ 13,617	18,572	$ 10,000	$ 7,003	$ 6,262	88,262	41,837	22,653
Unrecognized tax benefits	270					270				270	270	$ 380
Capitalized Advertising Costs	400									400
Long Term Liabilities [Member]
Significant Accounting Policies [Line Items]
Unrecognized tax benefits	$ 600					$ 600				$ 600	$ 600
Accounts Receivable [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage										26.00%	54.00%
Accounts Receivable [Member] | License One [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage										15.00%	23.00%
Accounts Receivable [Member] | License Two [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage										11.00%	21.00%
Accounts Receivable [Member] | License Three [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage											10.00%
Sales Revenue, Services, Net [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage										10.00%	10.00%
Sales Revenue, Services, Net [Member] | License One [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage										17.00%	14.00%	18.00%
Sales Revenue, Services, Net [Member] | License Two [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage										16.00%	12.00%	11.00%
Sales Revenue, Services, Net [Member] | License Three [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage												10.00%
With You LLC | Noncontrolling Interest [Member]
Significant Accounting Policies [Line Items]
Noncontrolling Member Interest Contribution										$ 65,100
FUL IP Holdings, LLC | Noncontrolling Interest [Member]
Significant Accounting Policies [Line Items]
Noncontrolling Member Interest Contribution											$ 4,400
[1]	During the fourth quarter of 2015, the Company recorded approximately $8.7 million in restructuring charges, wrote-off approximately $1.3 million for a receivable related to estimated inventory acquired and sold to a third-party during the acquisition of the Revo brand in 2013 and a recorded a gain of $0.4 million related to a write-off of acquired estimated liabilities assumed during the acquisition of Galaxy Brand Holdings, Inc. during 2014

Unrealized Gains And Losses On

Unrealized Gains And Losses On Available-For-Sale Securities Held (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Historical Cost	$ 12,048	$ 0	$ 0
Estimated Fair Value	5,611
Gross Unrealized Gains	0
Gross Unrealized Losses	$ (6,437)

Depreciation of Property and Eq

Depreciation of Property and Equipment Using Straight-Line Method Based on Estimated Useful Lives (Detail)	12 Months Ended
	Dec. 31, 2015
Significant Accounting Policies [Line Items]
Property Plant And Equipment Estimated Useful Lives	Term of the lease or the estimated life of the related improvements, whichever is shorter.
Furniture and Fixtures [Member]
Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Office Equipment [Member] | Maximum [Member]
Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Office Equipment [Member] | Minimum [Member]
Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Machinery and Equipment [Member] | Maximum [Member]
Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Machinery and Equipment [Member] | Minimum [Member]
Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Computer Software [Member]
Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Automobiles and Trucks [Member]
Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Websites [Member]
Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	3 years

Basic and Diluted Weighted Aver

Basic and Diluted Weighted Average Common Shares Outstanding (Detail) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Basic weighted average common shares outstanding	41,177,523	29,964,604	17,713,140
Acquisition hold back shares	0	0	0
Warrants	0	0	0
Stock options	0	0	0
Performance stock awards	0	0	0
Unvested restricted stock	0	0	0
Diluted weighted-average common shares outstanding	41,177,523	29,964,604	17,713,140

Computation of Diluted EPS (Det

Computation of Diluted EPS (Detail) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock, value, outstanding	2,209,593	2,349,271	2,623,436
Warrants
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock, value, outstanding	502,831	1,421,578	1,744,922
Performance based restricted stock
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock, value, outstanding	70,519	0	0
Acquisition hold back shares
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock, value, outstanding	1,375,000	523,630	0
Unvested restricted stock
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock, value, outstanding	173,987	247,937	464,847
Stock options
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock, value, outstanding	87,256	156,126	413,667

Noncontrolling Interest From Co

Noncontrolling Interest From Continuing Operations (Detail) - USD ($) $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2015	[1]	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Noncontrolling Interest [Line Items]
Net income attributable to noncontrolling interest	$ 1,670		$ 1,623	$ 1,876	$ 118	$ 137	$ 88	$ 92	$ 105	$ 5,287	$ 422	$ 588
With You LLC [Member]
Noncontrolling Interest [Line Items]
Net income attributable to noncontrolling interest										4,677	0	0
DVS LLC [Member]
Noncontrolling Interest [Line Items]
Net income attributable to noncontrolling interest										$ 610	$ 422	$ 588
[1]	During the fourth quarter of 2015, the Company recorded approximately $8.7 million in restructuring charges, wrote-off approximately $1.3 million for a receivable related to estimated inventory acquired and sold to a third-party during the acquisition of the Revo brand in 2013 and a recorded a gain of $0.4 million related to a write-off of acquired estimated liabilities assumed during the acquisition of Galaxy Brand Holdings, Inc. during 2014

Noncontrolling Interest (Detail

Noncontrolling Interest (Detail) - USD ($) $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2015		Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Noncontrolling Interest [Line Items]
Balance					$ 6,780				$ 2,313	$ 6,780	$ 2,313
Contributions										(3,000)	(366)	$ (350)
Net income attributable to noncontrolling interest	$ 1,670	[1]	$ 1,623	$ 1,876	118	$ 137	$ 88	$ 92	105	5,287	422	588
Distributions										(3,000)	(366)
Balance	74,161					6,780				74,161	6,780	2,313
DVS LLC [Member]
Noncontrolling Interest [Line Items]
Balance					2,369				2,313	2,369	2,313
Contributions										0	0
Net income attributable to noncontrolling interest										610	422	588
Distributions										(283)	(366)
Balance	2,696					2,369				2,696	2,369	2,313
FUL IP [Member]
Noncontrolling Interest [Line Items]
Balance					4,411				0	4,411	0
Contributions										0	4,411
Net income attributable to noncontrolling interest										0	0
Distributions										0	0
Balance	4,411					4,411				4,411	4,411	0
With You LLC [Member]
Noncontrolling Interest [Line Items]
Balance					$ 0				$ 0	0	0
Contributions										65,094	0
Net income attributable to noncontrolling interest										4,677	0	0
Distributions										(2,717)	0
Balance	$ 67,054					$ 0				$ 67,054	$ 0	$ 0
[1]	During the fourth quarter of 2015, the Company recorded approximately $8.7 million in restructuring charges, wrote-off approximately $1.3 million for a receivable related to estimated inventory acquired and sold to a third-party during the acquisition of the Revo brand in 2013 and a recorded a gain of $0.4 million related to a write-off of acquired estimated liabilities assumed during the acquisition of Galaxy Brand Holdings, Inc. during 2014

Fair Value Assets and Liabiliti

Fair Value Assets and Liabilities Measured on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, Carrying Value	$ 531,000	$ 162,247
Financial Instrument | 2014 Term Loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, Carrying Value	0	160,500
Long-term debt, Fair Value	0	148,571
Financial Instrument | 2015 Term Loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, Carrying Value	464,000	0
Long-term debt, Fair Value	446,320	0
Financial Instrument | 2014 Revolving Loan
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, Carrying Value	0	15,000
Long-term debt, Fair Value	0	11,059
Financial Instrument | 2015 Revolving Loan
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, Carrying Value	86,000	0
Long-term debt, Fair Value	62,880	0
Financial Instrument | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	5,611	0
Interest rate swaps	29	36
Contingent earn outs	0	0
Financial Instrument | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	5,611	0
Interest rate swaps	29	36
Contingent earn outs	$ 0	$ 0

Components of Discontinued Oper

Components of Discontinued Operations of Wholesales Business, Statements of Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Weighted average shares outstanding, basic and diluted	41,177,523	29,964,604	17,713,140
Discontinued Operations, Wholesale Business Segment
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net revenue	$ 0	$ 0	$ 0
Loss from discontinued operations of wholesale business, net of tax	$ 0	$ 0	$ (6,244)
Loss per share from discontinued operations, basic and diluted	$ 0	$ 0	$ (0.35)
Weighted average shares outstanding, basic and diluted	41,177,523	29,964,604	17,713,140

Components of Discontinued Op53

Components of Discontinued Operations of Wholesales Business, Balance Sheet (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Long-term liabilities	$ 727,244	$ 240,889
Discontinued Operations, Wholesale Business Segment
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Prepaid expenses and other current assets	113	162
Accounts payable and accrued expenses	0	236
Long-term liabilities	$ 677	$ 700

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail) - USD ($)

Dec. 04, 2015

Sep. 11, 2015

Apr. 08, 2015

Aug. 15, 2014

May. 05, 2014

Nov. 17, 2014

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Aug. 15, 2015

Sep. 08, 2015

Mar. 28, 2013

Disclosure Acquisitions Additional Information [Line Items]

Net revenue

$ 31,429,000

[1]

$ 22,981,000

$ 20,235,000

$ 13,617,000

$ 18,572,000

$ 10,000,000

$ 7,003,000

$ 6,262,000

$ 88,262,000

$ 41,837,000

$ 22,653,000

Business acquisition, cost of acquired entity, cash paid

$ 71,168,000

Class of warrant or right, Number of securities called by warrants or rights

285,160

Business Acquisition Agreement Term Description

the Company held back ten percent of the shares (1,375,000) as an indemnity for 18 months

Stock Issued During Period, Value, Acquisitions

$ 1,295,000

$ 19,835,000

Business Combinations [Abstract]

Common Stock, Par or Stated Value Per Share

$ 0.01

$ 0.001

$ 0.01

$ 0.001

Business Combination, Contingent Consideration Arrangements, Description

Beginning with calendar years commencing on or after January 1, 2026, the Company will pay Ms. Stewart three and one-half percent (3.5%) of Gross Licensing Revenues (as defined in Ms. Stewarts employment agreement) for each such calendar year for the remainder of Ms. Stewarts life (with a minimum of five (5) years of payments, to be made to Ms. Stewarts estate if Ms. Stewart dies before December 31, 2030)

Business Combination, Consideration Transferred

71,994,000

Business Acquisition, Equity Interest Issued or Issuable, Value Assigned

$ 176,681,757

Calendar year Two Thousand and Sixteen Year One [Member]

Disclosure Acquisitions Additional Information [Line Items]

Royalties And Warrants Vest Description

if the Linens N Things brand generates net royalties equal to or in excess of $10.0 million in calendar year 2016, 500,000 Warrant Shares will vest

Calendar year Two Thousand and Sixteen Year Two [Member]

Disclosure Acquisitions Additional Information [Line Items]

Royalties And Warrants Vest Description

if the Linens N Things brand generates net royalties equal to or in excess of $15.0 million in calendar year 2016, an additional 1,000,000 Warrant Shares will vest

Calendar year Two Thousand and Seventeen Year One [Member]

Disclosure Acquisitions Additional Information [Line Items]

Royalties And Warrants Vest Description

if the Linens N Things brand generates net royalties equal to or in excess of $10.0 million in calendar year 2017, 500,000 Warrant Shares will vest

Calendar year Two Thousand And Seventeen Year Two [Member]

Disclosure Acquisitions Additional Information [Line Items]

Royalties And Warrants Vest Description

if the Linens N Things brand generates net royalties equal to or in excess of $15.0 million in calendar year 2017, an additional 1,000,000 Warrant Shares will vest

Warrant [Member]

Disclosure Acquisitions Additional Information [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 13.32

$ 13.32

Common Stock [Member]

Disclosure Acquisitions Additional Information [Line Items]

Stock Issued During Period, Shares, Acquisitions

97,087

2,833,590

Stock Issued During Period, Value, Acquisitions

$ 0

$ 3,000

Rast Sourcing and Rast Licensing [Member]

Disclosure Acquisitions Additional Information [Line Items]

Legal and other fees related to acquisition

$ 100,000

Business acquisition, cost of acquired entity, cash paid

$ 3,100,000

Business Acquisition, Date of Acquisition Agreement

May 5, 2014

Business Acquisition, Effective Date of Acquisition

May 5, 2014

Equity Method Investment, Ownership Percentage

18.00%

Stock Issued During Period, Shares, Acquisitions

581,341

Stock Issued During Period, Value, Acquisitions

$ 5,000,000

Galaxy Merger Agreement [Member]

Disclosure Acquisitions Additional Information [Line Items]

Legal and other fees related to acquisition

$ 7,000,000

$ 7,000,000

Net revenue

14,300,000

Income (Loss) from continuing operations

12,100,000

Business acquisition, cost of acquired entity, cash paid

$ 100,000,000

Business Acquisition, Date of Acquisition Agreement

Aug. 15, 2014

Business Acquisition, Effective Date of Acquisition

Aug. 15, 2014

Stock Issued During Period, Shares, Acquisitions

13,750,000

Stock Issued During Period, Value, Acquisitions

$ 4,700,000

$ 4,700,000

Warrants To Purchase Of Common Stock

3,000,000

Business Acquisition Number Of Shares Held Back By Entity

(1,375,000)

Galaxy Merger Agreement [Member] | Warrant [Member]

Disclosure Acquisitions Additional Information [Line Items]

Class of warrant or right, Number of securities called by warrants or rights

3,000,000

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 11.20

Galaxy Brand Holdings Acquisition [Member]

Disclosure Acquisitions Additional Information [Line Items]

Business acquisition, cost of acquired entity, cash paid

$ 104,656,000

Business Combinations [Abstract]

Business Combination, Consideration Transferred

283,681,000

Business Acquisition, Equity Interest Issued or Issuable, Value Assigned

$ 179,025,000

FUL IP Holdings LLC [Member]

Disclosure Acquisitions Additional Information [Line Items]

Legal and other fees related to acquisition

$ 200,000

200,000

Income (Loss) from continuing operations

$ 400,000

Business acquisition, cost of acquired entity, cash paid

$ 4,500,000

Percentage share of distributable profit and losses

50.50%

Business Acquisition Agreement Term Description

The initial term of the license agreement continues through December 31, 2020, and may be extended by Concept One for seven additional years, subject to Concept One achieving certain net sales requirements.

Business Acquisition, Date of Acquisition Agreement

Nov. 17, 2014

Business Acquisition, Effective Date of Acquisition

Nov. 17, 2014

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net

$ 8,900,000

Business Acquisition, Percentage of Voting Interests Acquired

50.50%

JS Purchase Agreement [Member]

Disclosure Acquisitions Additional Information [Line Items]

Operating costs and expenses

2,800,000

Net revenue

18,200,000

Income (Loss) from continuing operations

$ 9,400,000

Business acquisition, cost of acquired entity, cash paid

$ 119,300,000

Other Payments to Acquire Businesses

$ 2,800,000

Business Acquisition, Share Price

$ 13.34

Noncontrolling Interest, Ownership Percentage by Parent

62.50%

Business Combinations [Abstract]

Goodwill Amortized period

15 years

JS Purchase Agreement [Member] | Equity [Member]

Disclosure Acquisitions Additional Information [Line Items]

Other Payments to Acquire Businesses

$ 1,300,000

Joe’s Jeans Inc [Member]

Disclosure Acquisitions Additional Information [Line Items]

Legal and other fees related to acquisition

$ 2,000,000

$ 2,000,000

Income (Loss) from continuing operations

$ 1,500,000

Business Combinations [Abstract]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents

$ 67,000,000

Contractual Obligation, Future Minimum Payments Due, Remainder of Fiscal Year

800,000

Loans Payable

1,700,000

Goodwill Amortized period

15 years

Joe’s Holdings LLC [Member]

Business Combinations [Abstract]

Deposits Assets

2,500,000

GBG USA Inc [Member]

Business Combinations [Abstract]

Deposits Assets

$ 1,500,000

Acquisition of Martha Stewart Living Omnimedia [Member]

Disclosure Acquisitions Additional Information [Line Items]

Legal and other fees related to acquisition

$ 5,800,000

$ 5,800,000

Net revenue

5,400,000

Income (Loss) from continuing operations

$ 6,100,000

Business acquisition, cost of acquired entity, cash paid

176,722,000

Business Combinations [Abstract]

Business Combination, Consideration Transferred

392,962,000

Business Acquisition, Equity Interest Issued or Issuable, Value Assigned

$ 185,937,000

Martha Stewart Living Omnimedia [Member]

Disclosure Acquisitions Additional Information [Line Items]

Stock Issued During Period, Shares, Acquisitions

40,436,798

Stock Issued During Period, Value, Acquisitions

$ 40,314

Business Acquisition, Share Price

$ 8.8393

Business Combinations [Abstract]

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares

19,980,787

Common Stock Conversion Price

$ 6.15

Business Combination, Consideration Transferred

$ 176,681,757

Martha Stewart Living Omnimedia [Member] | Chief Executive Officer [Member]

Business Combinations [Abstract]

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares

33,939

Martha Stewart Living Omnimedia [Member] | Employees [Member]

Business Combinations [Abstract]

Business Combination, Consideration Transferred, Other

$ 14,200,000

Martha Stewart Living Omnimedia [Member] | Common Class A [Member]

Business Combinations [Abstract]

Common Stock, Par or Stated Value Per Share

$ 0.01

Martha Stewart Living Omnimedia [Member] | Common Class B [Member]

Business Combinations [Abstract]

Common Stock, Par or Stated Value Per Share

$ 0.01

Martha Stewart Living Omnimedia [Member] | Common Stock [Member]

Disclosure Acquisitions Additional Information [Line Items]

Stock Issued During Period, Shares, Acquisitions

20,014,726

With You LLC [Member] | JS Purchase Agreement [Member]

Disclosure Acquisitions Additional Information [Line Items]

Noncontrolling Interest, Ownership Percentage by Parent

37.50%

[1]

During the fourth quarter of 2015, the Company recorded approximately $8.7 million in restructuring charges, wrote-off approximately $1.3 million for a receivable related to estimated inventory acquired and sold to a third-party during the acquisition of the Revo brand in 2013 and a recorded a gain of $0.4 million related to a write-off of acquired estimated liabilities assumed during the acquisition of Galaxy Brand Holdings, Inc. during 2014

Summary of Preliminary Allocati

Summary of Preliminary Allocation of Purchase Price (Detail) - USD ($)	Dec. 04, 2015	Sep. 11, 2015	Apr. 08, 2015	Aug. 15, 2014	Nov. 17, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Summary Of Preliminary Allocation Of Purchase Price [Line Items]
Cash paid		$ 71,168,000
Guaranteed contractual payments		826,000				$ 16,474,000	$ 0	$ 0
Fair value of common stock issued	$ 176,681,757
Total consideration paid		71,994,000
Allocated to:
Goodwill		1,060,000
Trademarks		70,862,000
Customer agreements		72,000
Total consideration paid		$ 71,994,000
Galaxy Brand Holdings Acquisition
Summary Of Preliminary Allocation Of Purchase Price [Line Items]
Cash paid				$ 104,656,000
Fair value of common stock issued				179,025,000
Total consideration paid				283,681,000
Allocated to:
Cash				782,000
Accounts receivable				3,447,000
Other receivables				853,000
Prepaid expenses and other current assets				3,255,000
Property and equipment				1,344,000
Goodwill				168,561,000
Trademarks				177,637,000
Customer agreements				479,000
Favorable lease agreement				537,000
Accounts payable and accrued expenses				(2,834,000)
Deferred tax liability				(70,247,000)
Deferred license revenue				(133,000)
Total consideration paid				$ 283,681,000
Jessica Simpson acquisition
Summary Of Preliminary Allocation Of Purchase Price [Line Items]
Cash paid			$ 119,250,000
Guaranteed contractual payments			2,822,000
Fair value of common stock issued			1,295,000
Total consideration paid			123,367,000
Allocated to:
Goodwill			3,480,000
Trademarks			184,475,000
Customer agreements			506,000
Non-controlling interest			(65,094,000)
Total consideration paid			$ 123,367,000
FUL [Member]
Summary Of Preliminary Allocation Of Purchase Price [Line Items]
Cash paid					$ 4,500,000
Noncontrolling interest member contribution					4,411,000
Total consideration paid					8,911,000
Allocated to:
Trademarks					8,911,000
Total consideration paid					$ 8,911,000
Acquisition of Martha Stewart Living Omnimedia [Member]
Summary Of Preliminary Allocation Of Purchase Price [Line Items]
Cash paid	176,722,000
Guaranteed contractual payments	12,826,000
Fair value of common stock issued	185,937,000
Total consideration paid	392,962,000
Allocated to:
Cash	39,095,000
Accounts receivable	17,524,000
Other receivables	698,000
Property and equipment	3,659,000
Other non-current assets	958,000
Goodwill	139,962,000
Trademarks	313,372,000
Customer agreements	640,000
Accounts payable and accrued expenses	(11,118,000)
Long-term liabilities	(452,000)
Other deferred revenue	(1,717,000)
Deferred tax liability	(109,659,000)
Total consideration paid	392,962,000
Acquisition of Martha Stewart Living Omnimedia [Member] | Seller [Member]
Summary Of Preliminary Allocation Of Purchase Price [Line Items]
Noncontrolling interest member contribution	3,250,000
Acquisition of Martha Stewart Living Omnimedia [Member] | Employees Director [Member]
Summary Of Preliminary Allocation Of Purchase Price [Line Items]
Noncontrolling interest member contribution	$ 14,227,000

Consolidated Pro Forma Informat

Consolidated Pro Forma Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Pro Forma Information [Line Items]
Revenues	$ 164,646	$ 226,508
Income (loss) from continuing operations	47,775	(16,123)
Net loss attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (3,526)	$ (45,257)
Loss per share:
Basic and diluted	$ (0.06)	$ (0.89)
Weighted average shares outstanding:
Basic and diluted	60,196,118	50,817,157

Supplemental Pro Forma Informat

Supplemental Pro Forma Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Pro Forma Information [Line Items]
Acquisition-related costs	$ 10,531	$ (10,531)
Restructuring charges	8,717	(8,717)
Contractual guaranteed minimum royalties for Joe's Jeans business	4,184	5,710
Termination of significant management and commission contracts	1,743	6,750
Amortization of acquired customer lists	(204)	(526)
Interest expense on loan agreements and amortization of deferred financing costs	(11,437)	(38,400)
Net decrease (increase) to pro forma net loss	$ 13,534	$ (45,714)

Property And Equipment - Additi

Property And Equipment - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Written Of Fixed Assets	$ 900
Other Depreciation and Amortization		$ 800	$ 300	$ 100
Gain (Loss) on Disposition of Property Plant Equipment, Total		$ (57)	$ (900)	$ 0

Property and Equipment from Con

Property and Equipment from Continuing Operations (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment	$ 7,670	$ 2,630
Less accumulated depreciation and amortization	(1,123)	(375)
Property and equipment, net	6,547	2,255
Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Property and equipment	1,492	652
Office equipment
Property, Plant and Equipment [Line Items]
Property and equipment	1,173	169
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property and equipment	113	151
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment	3,777	936
Websites
Property, Plant and Equipment [Line Items]
Property and equipment	276	195
Automobiles and Trucks
Property, Plant and Equipment [Line Items]
Property and equipment	91	0
Computer software
Property, Plant and Equipment [Line Items]
Property and equipment	$ 748	$ 527

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 24, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Intangible Assets Disclosure [Line Items]
Amortization expense		$ 1,100	$ 800	$ 500
Proceeds from Divestiture of Businesses	$ 700
Earn Out Receivable	1,000
Minimum Gross Sales Required	30,000	30,000
Gain (Loss) on Disposition of Intangible Assets	$ 700	$ 700	$ 0	$ 0

Summary of Intangible Assets (D

Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Finite Lived Intangible Assets [Line Items]
Trademarks, Gross Carrying Amount	$ 8,924	$ 7,613
Accumulated Amortization	(2,731)	(1,606)
Trademarks, Net Carrying Amount	6,193	6,007
Intangible assets, net	$ 872,277	$ 303,039
Trademarks
Schedule Of Finite Lived Intangible Assets [Line Items]
Finite-lived intangible asset, Useful Lives	15 years	15 years
Trademarks, Gross Carrying Amount	$ 4,905	$ 4,812
Accumulated Amortization	(1,228)	(903)
Trademarks, Net Carrying Amount	3,677	3,909
Indefinite lived intangible assets	$ 866,084	$ 297,032
Customer agreements
Schedule Of Finite Lived Intangible Assets [Line Items]
Finite-lived intangible asset, Useful Lives	4 years	4 years
Trademarks, Gross Carrying Amount	$ 2,817	$ 1,599
Accumulated Amortization	(1,017)	(517)
Trademarks, Net Carrying Amount	$ 1,800	$ 1,082
Favorable lease
Schedule Of Finite Lived Intangible Assets [Line Items]
Finite-lived intangible asset, Useful Lives	2 years	2 years
Trademarks, Gross Carrying Amount	$ 537	$ 537
Accumulated Amortization	(322)	(88)
Trademarks, Net Carrying Amount	$ 215	$ 449
Patents
Schedule Of Finite Lived Intangible Assets [Line Items]
Finite-lived intangible asset, Useful Lives	10 years	10 years
Trademarks, Gross Carrying Amount	$ 665	$ 665
Accumulated Amortization	(164)	(98)
Trademarks, Net Carrying Amount	$ 501	$ 567

Future Annual Estimated Amortiz

Future Annual Estimated Amortization Expense (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Future Annual Estimated Amortization Expense [Line Items]
2,016	$ 1,313
2,017	905
2,018	773
2,019	598
2,020	393
Thereafter	2,211
Total	$ 6,193	$ 6,007

Summary of Goodwill (Detail)

Summary of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Goodwill [Line Items]
Balance	$ 169,786	$ 1,225
Balance	314,288	169,786
Acquisition of With You LLC [Member]
Schedule Of Goodwill [Line Items]
Acquisitions	3,480	0
Acquisition of the Joe’s Jeans business [Member]
Schedule Of Goodwill [Line Items]
Acquisitions	1,060	0
Acquisition of Martha Stewart Living Omnimedia, Inc. [Member]
Schedule Of Goodwill [Line Items]
Acquisitions	139,962	0
Acquisition of Galaxy Brand Holdings, Inc. [Member]
Schedule Of Goodwill [Line Items]
Acquisitions	$ 0	$ 168,561

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands

Sep. 11, 2015

Apr. 08, 2015

Aug. 15, 2014

Feb. 02, 2012

Sep. 30, 2015

Mar. 28, 2013

Dec. 31, 2015

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Dec. 08, 2014

Mar. 31, 2013

Feb. 03, 2012

Disclosure Long Term Debt Additional Information [Line Items]

Class of warrant or right, Number of securities called by warrants or rights

285,160

Common stock exercise price per share

$ 4.50

Amortization of Financing Costs

$ 1,500

$ 600

$ 300

Legal Fees

600

Interest Expense, Total

21,900

7,300

3,500

Amortization Of Debt Discount Premium

7,722

2,444

12,104

Amortization of Financing Costs and Discounts, Total

1,400

Long-term Debt, Total

$ 531,000

531,000

162,247

December 2015 Debt facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, Face amount

368,000

$ 368,000

Line of Credit Facility, Borrowing Capacity, Description

The Amendment has an effective date of December 4, 2015, and amends certain provisions under the BoA Credit Agreement to, among other things, (i) permit the consummation of the Merger, (ii) permit, subject to the satisfaction of certain conditions, the increase in the aggregate revolving commitments and term loans under the BoA Credit Agreement by such amounts as would not cause the consolidated first lien leverage ratio, determined on a pro forma basis after giving effect to any such increase, to exceed 2.00:1.00, (iii) permit the inclusion of not less than (a) $30.0 million of EBITDA representing EBITDA generation by MSLO, (b) $8.0 million of EBITDA representing EBITDA generation by Joes Holdings and (c) fees and expenses incurred and associated with the Mergers and the acquisition of Joes Holdings in certain provisions that relate to calculation of the consolidated first lien leverage ratio, (iv) permit the incurrence of indebtedness under the New Secured Term Loan Agreement (defined below) and (v) designate the Company as the borrower under the BoA Credit Agreement

GBG Asset Purchase Agreement [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Stock Issued During Period Shares In connection with debt financing

740,740

Proceeds from Issuance or Sale of Equity

$ 10,000

Interest Expense [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Write off of Deferred Debt Issuance Cost

$ 1,400

Revolving Credit Facility [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, Maximum borrowing capacity

$ 90,000

$ 25,000

Debt instrument, Face amount

40,700

Swing Line Sub Facility [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, Maximum borrowing capacity

10,000

10,000

New term loans [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, Maximum borrowing capacity

90,000

90,000

AR Term Loans [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, Maximum borrowing capacity

69,500

Common stock exercise price per share

$ 15.52

Convertible Debt, Fair Value Disclosures

$ 11,500

Lines of Credit, Fair Value Disclosure

1,500

AR Term Loans [Member] | Tranche A [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, Maximum borrowing capacity

85,000

A and R Term Loans and A and R Revolving Loan [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, Maximum borrowing capacity

15,000

Debt instrument, Face amount

$ 300,200

Percentage for Allocated Credit Facility to Term Loan

25.00%

TCP WR Acquisition LLC

Disclosure Long Term Debt Additional Information [Line Items]

Class of warrant or right, Number of securities called by warrants or rights

1,104,762

1,104,762

Warrants and Rights Outstanding

$ 4,200

$ 2,900

Deferred Financing Cost

800

Amortization of Financing Costs

$ 600

Debt discount - beneficial conversion feature on senior secured convertible debentures

$ 7,300

11,000

Conversion price of debenture into common stock, per share

$ 2.63

Debt instrument, Face amount

$ 14,500

$ 14,500

$ 2,900

Conversion of debenture into common stock, shares

5,523,810

5,523,810

Redemption of debenture price per share

$ 14.50

Line of Credit Facility, Interest Rate Description

maturity date of January 31, 2015, and had an interest rate of LIBOR.

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 2.625

TCP WR Acquisition LLC | Warrant [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 2.63

Series A Preferred Stock

Disclosure Long Term Debt Additional Information [Line Items]

Stock Redeemed or Called During Period, Shares

14,500

Redemption of debenture price per share

$ 14.50

$ 0.001

Series A Preferred Stock | Warrant [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Class of warrant or right, Number of securities called by warrants or rights

14,500

Series A Preferred Stock | TCP WR Acquisition LLC

Disclosure Long Term Debt Additional Information [Line Items]

Stock Redeemed or Called During Period, Shares

14,500

Redemption of debenture price per share

$ 0.001

$ 14.50

First Lien Loan Agreement

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, Maximum borrowing capacity

75,000

$ 45,000

Line Of Credit Facility Drawn Amount

$ 15,000

Line of Credit Facility, Expiration Date

Aug. 15, 2019

Line of Credit Facility, Borrowing Capacity, Description

Term loan borrowings under the First Lien Credit Agreement were subject to amortization of principal (x) in an amount equal to $1.5 million for the first payment and (y) thereafter, quarterly, in equal amounts of $3.0 million

First Lien Loan Agreement | A and R Term Loans and A and R Revolving Loan [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, Face amount

$ 100,000

Second Lien Loan Agreement

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, Maximum borrowing capacity

$ 20,000

Line of Credit Facility, Expiration Date

Aug. 15, 2020

Line Of Credit Facility Incremental Additional Borrowings

40,000

Line of Credit Facility, Interest Rate Description

interest at LIBOR plus 8.00% and were subject to a LIBOR floor of 1.00%.

Accretion of Discount

900

Line Of Credit Facility Prepayment, Description

Mandatory prepayments of the borrowings under the Loan Agreements were required (x) in the case of any dispositions of intellectual property, 50% of the orderly liquidation value thereof, (y) in the case of any other dispositions, 100% of the net proceeds thereof and (z) at each fiscal year end, in the amount of 30% of the Consolidated Excess Cash Flow (as defined in the respective 2014 Loan Agreements) of the Company and its subsidiaries, in each case, subject to certain exceptions set forth in the 2014 Loan Agreements.

Second Lien Loan Agreement | December 2015 Debt facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Long-term Debt, Total

215,500

215,500

Second Lien Loan Agreement | Legacy Term Loans [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Legal Fees

4,700

700

Second Lien Loan Agreement | A and R Term Loans and A and R Revolving Loan [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, Maximum borrowing capacity

159,500

Debt instrument, Face amount

159,500

Term Loans

Disclosure Long Term Debt Additional Information [Line Items]

Legal Fees

1,900

Deferred Finance Costs, Net

2,700

2,700

Term Loans | New term loans [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Accretion of Discount

1,100

$ 200

A and R First Lien Credit Agreement [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt Instrument, Periodic Payment, Principal

4,000

Repayments of Debt

$ 5,000

Line of Credit Facility, Interest Rate Description

(a) 3.50% to 3.75% for LIBOR loans, with respect to revolving loan borrowings and the outstanding tranche A term loan and from 1.50% to 1.75% for base rate loans, with respect to revolving loan borrowings and the outstanding tranche A term loan (4.00% at September 30, 2015) and (b) 4.50% to 4.75% for LIBOR loans, with respect to the outstanding tranche A-1 term loan and from 2.50% to 2.75% for base rate loans, with respect to the outstanding tranche A-1 term loan, in each case, based on the Companys Loan to Value Ratio (as defined in the A&R First Lien Credit Agreement

A and R First Lien Credit Agreement [Member] | September 2015 Debt facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, Maximum borrowing capacity

56,000

Debt Instrument, Covenant Description

amended certain provisions under the A&R Second Lien Credit Agreement that relate to the consolidated total leverage ratio covenant, to permit the inclusion of not less than $8.0 million

Line of Credit Facility, Current Borrowing Capacity

$ 56,000

Long-term Line of Credit

$ 5,000

5,000

Proceeds from Lines of Credit

$ 18,000

A and R Revolving Loan [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line Of Credit Facility Incremental Additional Borrowings

$ 60,000

$ 60,000

Percentage for Allocated Credit Facility to Term Loan

75.00%

A and R Second Lien Credit Agreement [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Deferred Finance Costs, Net

$ 2,100

$ 2,100

Line of Credit Facility, Interest Rate Description

8.00% to 10.00% for LIBOR loans and (b) from 7.00% to 9.00% for base rate loans, based on the Companys Consolidated Total Leverage Ratio and Consolidated Net Leverage Ratio (each, as defined in the A&R Second Lien Credit Agreement) as at the end of the immediately preceding fiscal quarter.

Line Of Credit Facility Prepayment, Description

prepay up to 25% of the outstanding principal of the borrowings during the one year period prior to the JS Effective Date. Such voluntary prepayments are subject in certain cases to the payment of customary breakage costs with respect to LIBOR-based borrowings and prepayment premiums as provided in the respective A&R Loan Agreement. Mandatory prepayments of the borrowings under the A&R Loan Agreements are required (x) in the case of any dispositions of intellectual property, the then applicable LTV Percentage (as defined in the A&R First Lien Credit Agreement) of the orderly liquidation value thereof, (y) in the case of any other dispositions, 100% of the net proceeds thereof and (z) with respect to the A&R First Lien Credit Agreement, upon receipt of the aggregate net proceeds of any capital raise with proceeds in excess of $50.0 million, such amount as will cause the Companys Loan to Value Ratio to be at least 5% less than such Loan to Value Ratio immediately prior to giving effect to such prepayment, in each case, subject to certain exceptions set forth in the A&R Loan Agreements.

Trache A Term Loan [Member] | December 2015 Debt facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Long-term Line of Credit

$ 8,000

$ 8,000

Revolver [Member] | December 2015 Debt facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Long-term Debt, Total

86,000

$ 86,000

New Secured Term Loan [Member] | December 2015 Debt facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of Credit Facility, Interest Rate Description

(i) the London Interbank Offered Rate (LIBOR) rate plus an applicable margin ranging from 8.00% to 8.75% per annum or (ii) the base rate plus an applicable margin ranging from 7.00% to 7.75% per annum

Long-term Debt, Total

152,500

$ 152,500

A&R Loan Agreements

Disclosure Long Term Debt Additional Information [Line Items]

Payments of Debt Restructuring Costs

200

Debt Issuance Cost

1,600

Second Term Loans

Disclosure Long Term Debt Additional Information [Line Items]

Notional Value Of Interest Rate Swap

$ 22,000

$ 22,000

$ 47,000

Components of Long-Term Debt (D

Components of Long-Term Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Long Term Debt [Line Items]
Total long-term debt, net of unamortized discounts	$ 550,000	$ 175,500
Less: current portion of long-term debt	19,000	13,253
Long-term debt	531,000	162,247
2015 Term Loans [Member]
Schedule Of Long Term Debt [Line Items]
Total long-term debt, net of unamortized discounts	464,000	0
2014 Term Loans [Member]
Schedule Of Long Term Debt [Line Items]
Total long-term debt, net of unamortized discounts	0	160,500
2015 Revolving Loan [Member]
Schedule Of Long Term Debt [Line Items]
Total long-term debt, net of unamortized discounts	86,000	0
2014 Revolving Loan [Member]
Schedule Of Long Term Debt [Line Items]
Total long-term debt, net of unamortized discounts	$ 0	$ 15,000

Long -Term Debt Borrowings (Det

Long -Term Debt Borrowings (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 04, 2015	Dec. 31, 2014
Schedule Of Long Term Debt [Line Items]
Long-term Debt, Total	$ 531,000		$ 162,247
Revolver [Member]
Schedule Of Long Term Debt [Line Items]
Long-term Debt, Total		$ 86,000
Term Loan A [Member]
Schedule Of Long Term Debt [Line Items]
Long-term Debt, Total		85,000
Term Loan A-1 [Member]
Schedule Of Long Term Debt [Line Items]
Long-term Debt, Total		$ 15,000

New Secured Term Loan Agreement

New Secured Term Loan Agreement (Details) - New Secured Term Loan Agreement [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2015
Leverage Ratio One [Member]
New Secured Term Loan Agreement [Line Items]
Consolidated Total Leverage Ratio		> 6.00 : 1.00
Consolidated Net Leverage Ratio		≥ 5.75 : 1.00
Percentage for Margin London Interbank Offered Rate		8.75%
Leverage Ratio Two [Member]
New Secured Term Loan Agreement [Line Items]
Consolidated Total Leverage Ratio		≥ 4.75 : 1.00
Consolidated Net Leverage Ratio	≥ 4.50 : 1.00
Percentage for Margin London Interbank Offered Rate		8.25%
Leverage Ratio Three [Member]
New Secured Term Loan Agreement [Line Items]
Consolidated Total Leverage Ratio		< 4.75 : 1.00
Consolidated Net Leverage Ratio		< 4.50 : 1.00
Percentage for Margin London Interbank Offered Rate		8.00%

Schedule of A&R Second Lien Cre

Schedule of A&R Second Lien Credit Agreement (Detail) - AR Term Loans [Member]	12 Months Ended
	Dec. 31, 2015
Leverage Ratio One [Member]
Schedule of AR Second Lien Credit Agreement [Line Items]
Consolidated Total Leverage Ratio	≥ 6.5 : 1.00
Consolidated Net Leverage Ratio	≥ 6.25 : 1.00
Applicable Margin - LIBOR Loans	10.00%
Leverage Ratio Two [Member]
Schedule of AR Second Lien Credit Agreement [Line Items]
Consolidated Total Leverage Ratio	> 4.00 : 1.00
Consolidated Net Leverage Ratio	> 3.75 : 1.00
Applicable Margin - LIBOR Loans	9.00%
Leverage Ratio Three [Member]
Schedule of AR Second Lien Credit Agreement [Line Items]
Consolidated Total Leverage Ratio	≤ 4.00 : 1.00
Consolidated Net Leverage Ratio	≤ 3.75 : 1.00
Applicable Margin - LIBOR Loans	8.00%

Components of Company's Swap Ag

Components of Company's Swap Agreement (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Notional Value, 2015 Term Loans	$ 22,000
Derivative Asset, 2015 Term Loans	0
Derivative Liability, 2015 Term Loans	$ (29)

Long term debt maturities (Deta

Long term debt maturities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
2,016	$ 19,000
2,017	20,000
2,018	20,000
2,019	20,000
2,020	103,000
Thereafter	368,000
Total	531,000	$ 162,247
2015 Term Loans [Member]
2,016	19,000
2,017	20,000
2,018	20,000
2,019	20,000
2,020	17,000
Thereafter	368,000
Total	464,000
2015 Revolving Loan [Member]
2,016	0
2,017	0
2,018	0
2,019	0
2,020	86,000
Thereafter	0
Total	$ 86,000

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense	$ 1.5	$ 0.6	$ 0.2
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments, Total	$ 0.7
Capital Lease Amortization Period	5 years
Capital Leases, Future Minimum Payments, Net Minimum Payments, Total	$ 0.7
Capital Lease Obligations [Member]
Operating Leased Assets [Line Items]
Lease agreement that expires	Feb. 1, 2017

Operating Leases (Details)

Operating Leases (Details)	12 Months Ended
	Dec. 31, 2015ft²
New York, NY [Member]
Operating Leased Assets [Line Items]
Operating Leases Type	Office and Corporate
Operating Leases Square Footage	177,000
Operating Lease Expiration Date	Jan. 31, 2018
New York, NY [Member]
Operating Leased Assets [Line Items]
Operating Leases Type	Office and Corporate
Operating Leases Square Footage	7,500
Operating Lease Expiration Date	Dec. 31, 2016
New York, NY [Member]
Operating Leased Assets [Line Items]
Operating Leases Type	Office and Showroom
Operating Leases Square Footage	10,900
Operating Lease Expiration Date	Sep. 20, 2024
Fontana, CA [Member]
Operating Leased Assets [Line Items]
Operating Leases Type	Warehouse
Operating Leases Square Footage	321,000
Operating Lease Expiration Date	Nov. 30, 2016
Chicago, IL [Member]
Operating Leased Assets [Line Items]
Operating Leases Type	Office
Operating Leases Square Footage	2,200
Operating Lease Expiration Date	Dec. 31, 2016
Los Angeles, CA [Member]
Operating Leased Assets [Line Items]
Operating Leases Type	Office
Operating Leases Square Footage	3,100
Operating Lease Expiration Date	Jul. 31, 2016

Future annual minimum payments

Future annual minimum payments due (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Operating Leased Assets [Line Items]
2,016	$ 9,752
2,017	7,128
2,018	1,226
2,019	708
2,020	722
Thereafter	2,840
Total	$ 22,376

Future sublease income (Detail)

Future sublease income (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Operating Leased Assets [Line Items]
2,016	$ 2,450

Capital Lease (Details)

Capital Lease (Details) $ in Thousands	Dec. 31, 2015USD ($)
Operating Leased Assets [Line Items]
2,016	$ 230
2,017	230
Total	$ 460

Commitments And Contingencies -

Commitments And Contingencies - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2014USD ($)
Other Commitments [Line Items]
Legal Fees	$ 0.6

Officer Compensation - Addition

Officer Compensation - Additional Information (Detail) - USD ($)	1 Months Ended		12 Months Ended
	Nov. 29, 2012	Nov. 19, 2012	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Officer Compensation Arrangement With Benefits [Line Items]
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Vested and Expected To Vest, Outstanding, Number		99,049
Percentage Of Shares Vested		25.00%
Chief Executive Officer
Officer Compensation Arrangement With Benefits [Line Items]
Number of restricted stock issued during the period		396,196
Portion of an award are no longer contingent		25%, vested on the date of grant
Officers' Compensation				$ 300,000
Chief Financial Officer
Officer Compensation Arrangement With Benefits [Line Items]
Amount of base salary per annum					$ 250,000
Percentage of annual cash performance bonus on base salary	50.00%
Number of restricted stock issued during the period	80,000
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Vested and Expected To Vest, Outstanding, Number	20,000
Employee Benefits And Share Based Compensation	$ 20,000			100,000
Officers' Compensation	$ 250,000
Chief Operating Officer [Member]
Officer Compensation Arrangement With Benefits [Line Items]
Officers' Compensation				$ 200,000
Performance Attainment Description				annual cash performance bonus of up to 60% of his then current base salary based on the attainment of certain performance targets established by the Compensation Committee
Chief Operating Officer [Member] | Scenario, Forecast [Member]
Officer Compensation Arrangement With Benefits [Line Items]
Officers' Compensation			$ 325,000

Preferred Stock - Additional In

Preferred Stock - Additional Information (Detail) - USD ($)	1 Months Ended
	Mar. 28, 2013	Feb. 03, 2012	Dec. 31, 2015	Dec. 31, 2014
Preferred Units [Line Items]
Preferred stock Series A, shares authorized		19,400	10,000,000	19,400
Preferred stock Series A, par value		$ 0.001
Preferred stock Series A, stated Value		$ 1,000
Conversion of Debenture into Common stock		$ 1,000
Share amount transfer to principal amount of debentures		$ 1,000
Preferred Stock Shares Authorized		19,400	10,000,000	19,400
Preferred Stock, Par or Stated Value Per Share			$ 0.01	$ 0.001
Series A Preferred Stock
Preferred Units [Line Items]
Redemption of debenture price per share	$ 14.50	$ 0.001
Stock Redeemed or Called During Period, Shares	14,500

Stock Incentive Plan, Options79

Stock Incentive Plan, Options and Warrants - Additional Information (Detail) - USD ($)	1 Months Ended		12 Months Ended
	Feb. 24, 2015	Nov. 29, 2012	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Mar. 28, 2013	Nov. 19, 2012	Jan. 05, 2006
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense			$ 800,000
Class of warrant or right, Number of securities called by warrants or rights						285,160
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number							99,049
Common stock reserved under plan								366,667
2013 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of Options			2,500,000
Common stock reserved under plan					2,500,000
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period	198,000
Total unrecognized compensation expense			$ 3,400,000
Unrecognized compensation expense			1,200,000
Granted, Number of Options				250,000
Share-based compensation arrangement by share-based payment award, options, vested in period, fair value				$ 3,400,000
Share Based Compensation Arrangement By Share Based Payment Award Options Vested Value			2,900,000	9,500,000
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense			$ 100,000
Share based compensation arrangement by share based payment award award vesting period1			9 months 18 days
Stock Options | Compensation Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense			$ 100,000	$ 100,000	$ 100,000
Unrecognized compensation expense					$ 100,000
Second Lien Loan Agreement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of warrant or right, Number of securities called by warrants or rights					285,160
Term of class of warrants or rights					5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 4.50
Heelys acquisition
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of warrant or right, Number of securities called by warrants or rights					28,000
Term of class of warrants or rights					5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 6.01
Brand Matter LLC acquistion
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of warrant or right, Number of securities called by warrants or rights					125,000
Term of class of warrants or rights					5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 10
Revo acquisition
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of warrant or right, Number of securities called by warrants or rights					122,000
Term of class of warrants or rights					5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 5.80
The Franklin Mint Brand
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, options, vested in period, fair value					$ 100,000
Class of warrant or right, Number of securities called by warrants or rights					10,000
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 5.35
Securities Purchase Agreement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term of class of warrants or rights					5 years
Warrant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			200,000	0	580,160
Amount of expense recognized from equity-based compensation arrangements, awarded to key employees or individuals			$ 400,000
Unrecognized compensation expense			$ 400,000	$ 100,000	$ 100,000
weighted average period			1 year 4 months 24 days
Share-based compensation arrangement by share-based payment award, options, vested in period, fair value				1,800,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 13.32
Warrant | Compensation Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense			$ 600,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of restricted stock grant			3,800,000		1,400,000
Total unrecognized compensation expense			2,500,000	2,100,000	1,000,000
Unrecognized compensation expense			600,000	700,000
Restricted Stock | Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense			$ 500,000	800,000	$ 300,000
Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			100,000
Chief Executive Officer | Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period	60,000
Granted, Number of Options			200,000
Share-based compensation arrangement by share-based payment award, options, vested in period, fair value				$ 300,000
Chief Financial Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period					25,000
Total unrecognized compensation expense		$ 20,000	$ 100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		20,000
Chief Financial Officer | Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period	36,000
Total unrecognized compensation expense			$ 2,000,000
Board Of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			24,452
Consultant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period				23,120	125,000
Total unrecognized compensation expense			$ 100,000
Granted, Number of Options				38,500	20,000
Share based compensation arrangement by share based payment award term of options					10 years
Consultant | Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of Options				990,000
Consultant | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense			$ 100,000
Consultant | Warrant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of Options					10,000
Share-based compensation arrangements by share-based payment award, options, grants in period, weighted average exercise price					$ 5.80
Share based compensation arrangement by share based payment award term of options					5 years
Share-based compensation arrangement by share-based payment award, options, vested in period, fair value					$ 100,000
Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			15,000	137,500	53,000
Granted, Number of Options					47,000
Share based compensation arrangement by share based payment award term of options				5 years	5 years
Employees | Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			12,500
Total unrecognized compensation expense			$ 100,000
Granted, Number of Options				50,000
Share-based compensation arrangement by share-based payment award, options, vested in period, fair value				$ 400,000
Employees | Performance Stock Units | 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of Options				35,000
Employees | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense			$ 30,000	$ 100,000
Granted, Number of Options			10,000
Employees | Warrant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Amount of expense recognized from equity-based compensation arrangements, awarded to key employees or individuals			$ 1,300,000
Members of Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period					31,999
Non Employee | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			150,150
Minimum | Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense			$ 100,000
Minimum | Consultant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation arrangement by share based payment award award vesting period1					1 year
Minimum | Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation arrangement by share based payment award award vesting period1				1 year
Maximum | Consultant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation arrangement by share based payment award award vesting period1					3 years
Maximum | Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation arrangement by share based payment award award vesting period1				3 years

Summary of Stock Option Activit

Summary of Stock Option Activity and Changes in Unvested Stock Options (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Changes in nonvested stock options
Summary of Stock Option Activity and Changes in Unvested Stock Options [Line Items]
Outstanding, Number of Options	40,500	62,000	46,240
Granted, Number of Options	10,000	38,500	67,000
Vested, Number of Options	(29,500)	(60,000)	(50,573)
Forfeited or Canceled, Number of Options	0	0	(667)
Outstanding, Number of Options	21,000	40,500	62,000	46,240
Weighted Average Grant Date Fair Value	$ 2.74	$ 3.21	$ 0.01
Granted, Weighted Average Grant Date Fair Value	2.97	10.07	3.18
Vested, Weighted Average Grant Date Fair Value	(2.85)	(1.08)	(0.40)
Forfeited or Canceled, Weighted Average Grant Date Fair Value	0	0	(0.10)
Weighted Average Grant Date Fair Value	$ 2.71	$ 2.74	$ 3.21	$ 0.01
Stock Option
Summary of Stock Option Activity and Changes in Unvested Stock Options [Line Items]
Outstanding, Number of Options		423,667	404,800
Granted, Number of Options	10,000	38,500	67,000
Exercised, Number of Options	(253,666)	(87,667)	(41,473)
Forfeited or Canceled, Number of Options	0	(1,333)	(6,660)
Outstanding, Number of Options	129,501		423,667	404,800
Exercisable, Number of Options	108,500
Outstanding, Weighted Average Exercise Price		$ 4.91	$ 4.09
Granted, Weighted Average Exercise Price	$ 12.93	10.07	3.18
Exercised, Weighted Average Exercise Price	(2.80)	(4.76)	(2.52)
Forfeited or Canceled, Weighted Average Exercise Price	0	$ (18.75)	(8.74)
Outstanding, Weighted Average Exercise Price	9.65		$ 4.91	$ 4.09
Exercisable, Weighted Average Exercise Price	$ 9.65
Weighted Average Remaining Contractual Life (in years)	3 years	2 years	2 years 8 months 12 days	7 years 3 months 18 days
Exercisable, Weighted Average Remaining Contractual Life (in years)	2 years 10 months 24 days
Outstanding, Aggregate Intrinsic Value	$ 3,166	$ 812	$ 808
Outstanding, Aggregate Intrinsic Value	148	$ 3,166	$ 812	$ 808
Exercisable, Aggregate Intrinsic Value	$ 134

Summary of Black-Scholes Option

Summary of Black-Scholes Option-Pricing Model Assumptions in Unvested Stock Options And Warrants (Detail)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Employees Stock Options
Summary of Black-Scholes Option-Pricing Model Assumptions in Unvested Stock Options And Warrants [Line Items]
Risk-free interest rate	0.90%	1.04%	1.81%
Expected dividend yield	0.00%	0.00%	0.00%
Expected volatility	32.10%	37.32%	55.98%
Expected life	3 years
Employees Stock Options | Maximum
Summary of Black-Scholes Option-Pricing Model Assumptions in Unvested Stock Options And Warrants [Line Items]
Expected life		3 years 6 months	5 years 6 months
Employees Stock Options | Minimum
Summary of Black-Scholes Option-Pricing Model Assumptions in Unvested Stock Options And Warrants [Line Items]
Expected life		3 years	3 years
Warrant
Summary of Black-Scholes Option-Pricing Model Assumptions in Unvested Stock Options And Warrants [Line Items]
Risk-free interest rate	2.16%	1.37%	1.72%
Expected dividend yield	0.00%	0.00%	0.00%
Expected volatility	45.84%	55.27%	55.67%
Expected life	7 years 3 months	5 years	5 years

Summary of Company's Outstandin

Summary of Company's Outstanding Warrant and Changes in Unvested Warrants (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Changes In Unvested Warrants
Summary Of Company Outstanding Warrant and Changes In Unvested Warrants [Line Items]
Outstanding, Number of Warrants	15,000	40,000	45,000
Granted, Number of Warrants	200,000	0	580,160
Vested, Number of Warrants	(65,000)	(25,000)	(585,160)
Forfeited or Canceled, Number of Warrants	0	0	0
Outstanding, Number of Warrants	150,000	15,000	40,000	45,000
Granted, Weighted Average Exercise Price	$ 6.32	$ 0	$ 3.71
Unvested, Weighted Average Grant Date Fair Value	3.05	3	3.05
Vested, Weighted Average Grant Date Fair Value	5.57	2.97	(3.71)
Forfeited or Canceled, Weighted Average Grant Date Fair Value	0	0	0
Unvested, Weighted Average Grant Date Fair Value	$ 6.32	$ 3.05	$ 3	$ 3.05
Warrants
Summary Of Company Outstanding Warrant and Changes In Unvested Warrants [Line Items]
Outstanding, Number of Warrants	640,160	1,744,922	2,250,762
Granted, Number of Warrants	200,000	0	580,160
Exercised, Number of Warrants	(38,400)	(1,104,762)	(1,083,333)
Forfeited or Canceled, Number of Warrants	0	0	(2,667)
Outstanding, Number of Warrants	801,760	640,160	1,744,922	2,250,762
Exercisable, Number of Warrants	651,760
Outstanding, Weighted Average Exercise Price	$ 6.04	$ 3.88	$ 2.23
Granted, Weighted Average Exercise Price	13.32	0	6.07
Exercised, Weighted Average Exercise Price	(5.76)	2.63	(1.62)
Forfeited or Canceled, Weighted Average Exercise Price	0	0	(7.50)
Outstanding, Weighted Average Exercise Price	7.87	$ 6.04	$ 3.88	$ 2.23
Exercisable, Weighted Average Exercise Price	$ 6.61
Outstanding, Weighted Average Remaining Contractual Life (in Years)	4 years 1 month 6 days	3 years 1 month 6 days	3 years 6 months	4 years
Exercisable, Weighted Average Remaining Contractual Life (in Years)	2 years 10 months 24 days
Outstanding, Aggregate Intrinsic Value	$ 4,501	$ 3,323	$ 6,290
Outstanding, Aggregate Intrinsic Value	1,377	$ 4,501	$ 3,323	$ 6,290
Exercisable, Aggregate Intrinsic Value	$ 1,377

Summary of Restricted Stock Act

Summary of Restricted Stock Activity and Performance Stock Units (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Restricted Stock
Summary Of Restricted Stock Activity [Line Items]
Outstanding, Number of Options	512,586	464,847	357,147
Granted, Number of Options	289,602	260,620	234,999
Vested, Number of Options	(291,535)	(212,881)	(127,299)
Outstanding, Number of Options	510,653	512,586	464,847	357,147
Weighted Average Grant Date Fair Value	$ 6.30	$ 5.71	$ 5.62
Granted, Weighted Average Grant Date Fair Value	13.29	6.87	5.80
Vested, Weighted Average Grant Date Fair Value	6.96	5.72	(5.64)
Weighted Average Grant Date Fair Value	$ 9.89	$ 6.30	$ 5.71	$ 5.62
Unvested, Weighted Average Remaining Contractual Life (in years)	2 years	1 year 10 months 24 days	2 years 10 months 24 days	3 years 10 months 24 days
Outstanding, Aggregate Intrinsic Value	$ 3,470	$ 20	$ 0
Outstanding, Aggregate Intrinsic Value	$ 510	$ 3,470	$ 20	$ 0
Performance Stock Units (PSUs)
Summary Of Restricted Stock Activity [Line Items]
Outstanding, Number of Options	1,325,000	0
Granted, Number of Options	200,000	1,325,000
Vested, Number of Options	(210,500)	0
Forfeited or Cancelled, Number of Options	(6,000)
Outstanding, Number of Options	1,308,500	1,325,000	0
Weighted Average Grant Date Fair Value	$ 10.23	$ 0
Granted, Weighted Average Grant Date Fair Value	14.33	10.23
Vested, Weighted Average Grant Date Fair Value	(9.33)	0
Forfeited or Cancelled, Weighted Average Grant Date Fair Value	(13.81)
Weighted Average Grant Date Fair Value	$ 10.98	$ 10.23	$ 0
Unvested, Weighted Average Remaining Contractual Life (in years)	1 year 4 months 24 days	2 years 1 month 6 days	0 years
Outstanding, Aggregate Intrinsic Value	$ 3,904	$ 0
Outstanding, Aggregate Intrinsic Value	$ 96	$ 3,904	$ 0

Income Taxes - Additional infor

Income Taxes - Additional information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Deferred Tax Assets, Valuation Allowance	$ 104,182,000	$ 20,153,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	24,000	24,000	$ 23,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	300,000	300,000
Deferred Tax Liabilities, Intangible Assets	184,881,000	$ 77,056,000
Deferred Tax Assets, Tax Credit Carryforwards, Foreign	$ 1,900,000
Internal Revenue Service (IRS) [Member]
Equity Method Investment, Ownership Percentage	50.00%
Foreign Tax Authority [Member]
Operating Loss Carryforward, Expiration Dates	2,024
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	$ 208,600,000
Domestic Tax Authority [Member]
Operating Loss Carryforwards	$ 185,500,000

Provision (benefit) for income

Provision (benefit) for income taxes from continuing operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Provision benefit for income taxes from continuing operations [Line Items]
Current provision, Federal	$ 34	$ 0	$ 0
Deferred provision, Federal	9,771	1,689	1,451
Federal Income Tax Expense (Benefit), Total	9,805	1,689	1,451
Current provision, Foreign	340	146	0
Deferred provision, Foreign	0	0	0
Foreign Income Tax Expense (Benefit), Total	340	146	0
Current provision, State	103	322	63
Deferred provision, State	(11,605)	779	335
State and Local Income Tax Expense (Benefit), Total	(11,502)	1,101	398
(Benefit from) provision for income taxes	$ (1,357)	$ 2,936	$ 1,849

Statutory Federal and state inc

Statutory Federal and state income tax rates pre-tax accounting loss from continuing operations (Detail)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statutory Federal and state income tax rates pre-tax accounting loss from continuing operations [Line Items]
Federal statutory rate	35.00%	35.00%	35.00%
State taxes net of federal tax benefit	9.70%	8.90%	(1.90%)
Non-deductible transaction costs	123.30%	70.00%	(3.60%)
Noncontrolling Interest	(174.70%)	(6.50%)	2.20%
Valuation allowance	548.40%	(3.50%)	(53.30%)
Gross receipts tax and minimum statutory state income taxes	0.00%	0.00%	(0.40%)
Nondeductible compensation	33.40%	18.40%	0.00%
Foreign taxes	32.10%	4.20%	0.00%
Other	6.30%	1.70%	0.00%
Change in state tax rates	(741.70%)	0.00%	0.00%
Total	(128.20%)	128.20%	(22.00%)

Deferred income tax balances fr

Deferred income tax balances from continuing operations (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred income tax assets - current
Bad debt reserve	$ 135	$ 111
Accruals and other reserves	378	0
Deferred Tax Assets, Net, Current	513	111
Deferred income tax assets - long-term
Net operating loss carryforwards	73,959	15,367
Intangible assets - finite life	10,949	4,109
Stock-based compensation	1,154	461
Property, plant & equipment	4,405	0
Deferred rent	1,048	93
Credits	2,673	0
Deferred revenue	620	0
Available-for-sale securities	2,386	0
Accrued severance	884	0
Deferred compensation	4,813	0
Other	778	171
Deferred Tax Assets, Gross, Noncurrent	103,669	20,201
Less: Valuation Allowance
Property, plant & equipment	0	(159)
Intangible assets - Indefinite-lived	(184,881)	(77,056)
Deferred Tax Assets, Gross, Total	(184,881)	(77,215)
Less: Valuation Allowance	(104,182)	(20,153)
Net deferred income tax liability - long-term	$ (184,881)	$ (77,056)

Unrecognized Income Tax Benefit

Unrecognized Income Tax Benefits Reconciliation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Contingency [Line Items]
Balance at beginning of year	$ 270	$ 380
Decreases in prior year tax positions	0	0
Increases in prior year tax positions	0	0
Increases in current year tax positions	0	0
Settlements with taxing authorities	0	0
Lapse of statute of limitations	0	(110)
Balance at end of year	$ 270	$ 270

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands

Sep. 11, 2015

May. 05, 2014

Jan. 09, 2013

Jun. 22, 2015

Nov. 17, 2014

Jul. 25, 2013

Mar. 31, 2013

Mar. 28, 2013

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 08, 2014

Feb. 02, 2012

Related Party [Line Items]

Percentage of beneficially owned of outstanding common stock

12.60%

Proceeds from issuance of common stock

$ 10,000

$ 0

$ 66,350

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

285,160

Payments to Acquire Businesses, Gross

$ 71,168

Payments to Acquire Available-for-sale Securities

12,048

0

0

Intangible Asset Agreement Annual Payment

1,700

License Agreement Annual Payment

1,300

Fund Affiliated With Tengram

Related Party [Line Items]

Stock issued during period, shares, other

257,273

Other Affiliates

Related Party [Line Items]

Stock issued during period, shares, other

744,444

109,091

Tennman Wr-T

Related Party [Line Items]

Payments for Royalties

500

1,100

Royalty Expense

200

$ 900

Tengram Capital Partners Gen2 Fund Lp

Related Party [Line Items]

Percentage of beneficially owned of outstanding common stock

5.00%

FUL

Related Party [Line Items]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill

$ 8,900

Business Acquisition, Percentage of Voting Interests Acquired

50.50%

Payments to Acquire Businesses, Gross

$ 4,500

ES Originals Inc

Related Party [Line Items]

Royalty Revenue

14,800

5,200

Accrued Royalties

$ 4,100

$ 3,300

TCM Employee

Related Party [Line Items]

Share-based compensation arrangement by share-based payment award, award vesting period

4 years

Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Grants In Period, Gross

125,000

Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Grants In Period

180,000

TCP Employee

Related Party [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage

20.00%

20.00%

TCP Employee | Scenario, Forecast [Member]

Related Party [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage

60.00%

IP License Agreement And Intangible Asset Agreement [Member]

Related Party [Line Items]

Terms Of Agreement

calendar years 2018 through 2020 exceed $195 million or the gross licensing revenues for calendar year 2020 equal or exceed $65 million.

Registration Rights Agreement [Member]

Related Party [Line Items]

Terms Of Agreement

up to two offerings of greater than $15 million each, certain S-3 registration rights for up to three offerings of greater than $5 million each

Chief Executive Officer [Member]

Related Party [Line Items]

Stock issued during period, shares, other

11,111

Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Grants In Period

100,000

TCP WR Acquisition LLC

Related Party [Line Items]

Stock Issued During Period, Shares, Conversion Of Convertible Securities

5,523,810

Redemption of debenture price per share

$ 14.50

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

1,104,762

1,104,762

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 2.625

Warrants and Rights Outstanding

$ 2,900

$ 4,200

Rast Sourcing and Rast Licensing [Member]

Related Party [Line Items]

Equity Method Investment, Ownership Percentage

18.00%

Payments to Acquire Businesses, Gross

$ 3,100

TCP Agreement

Related Party [Line Items]

Cash Paid For Services

$ 1,400

$ 500

Noncontrolling Interest in Variable Interest Entity

500

Professional Fees

3,500

Receivables From Series Rendered For Merger And Acquisition

$ 1,000

Acquisition of Transaction Fee

2,500

Accredited Investors

Related Party [Line Items]

Stock issued during period, shares, other

8,000,000

4,966,667

Proceeds from issuance of common stock

$ 44,000

$ 22,400

Equity Issuance Per Share Amounts

$ 5.50

$ 4.50

Senior Secured Convertible Debentures Holder

Related Party [Line Items]

Stock issued during period, shares, other

733,333

Consulting Arrangement

Related Party [Line Items]

Cash Paid For Services

900

Consulting Arrangement | TCP Employee

Related Party [Line Items]

Professional Fees

$ 600

$ 300

Profit sharing plan - Additiona

Profit sharing plan - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Amount	$ 0.2	$ 0.1

Private Placement Transaction91

Private Placement Transaction 2012 - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Jan. 09, 2013	Jul. 25, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Private Placement Transaction [Line Items]
Proceeds from the sale of common stock			$ 10,000	$ 0	$ 66,350
Other Affiliates
Private Placement Transaction [Line Items]
Equity issuance	744,444	109,091
Net Proceeds From Issuance Of Common Stock After Adjustments		$ 40,800
Payment of legal and other expenses		$ 3,200
Chief Executive Officer
Private Placement Transaction [Line Items]
Equity issuance	11,111
Accredited Investors
Private Placement Transaction [Line Items]
Equity issuance		8,000,000				4,966,667
Equity issuance, per share amount		$ 5.50				$ 4.50
Proceeds from the sale of common stock		$ 44,000				$ 22,400
Net Proceeds From Issuance Of Common Stock After Adjustments						21,200
Payment of legal and other expenses						$ 1,200
Senior Secured Convertible Debentures Holder
Private Placement Transaction [Line Items]
Equity issuance	733,333

Private Placement Transaction92

Private Placement Transaction 2013 - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Jan. 09, 2013	Jul. 25, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Private Placement Transaction [Line Items]
Common stock, par or stated value per share			$ 0.01	$ 0.001
Proceeds from the sale of common stock			$ 10,000	$ 0	$ 66,350
Other Affiliates
Private Placement Transaction [Line Items]
Stock issued during period, shares, other	744,444	109,091
Net Proceeds From Issuance Of Common Stock After Adjustments		$ 40,800
Payment of Legal And Other Expenses		$ 3,200
Fund Affiliated With Tengram
Private Placement Transaction [Line Items]
Stock issued during period, shares, other		257,273
Accredited Investors
Private Placement Transaction [Line Items]
Stock issued during period, shares, other		8,000,000				4,966,667
Common stock, par or stated value per share		$ 0.001
Equity issuance, per share amount		$ 5.50				$ 4.50
Proceeds from the sale of common stock		$ 44,000				$ 22,400
Net Proceeds From Issuance Of Common Stock After Adjustments						21,200
Payment of Legal And Other Expenses						$ 1,200

Restructuring - Additional Info

Restructuring - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring Charges, Total	$ 8,700
Restructuring Reserve, Current	6,900
Payments for Restructuring	900
Additional Restructuring Charges	$ 2,100
Restructuring and Related Cost, Number of Positions Eliminated	51
Professional Fee [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges, Total	$ 679
Payments for Restructuring	(100)
Asset Write-Offs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges, Total	900
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges, Total	5,471
Payments for Restructuring	(827)
Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges, Total	1,628
Payments for Restructuring	$ 0

Restructuring - (Detail)

Restructuring - (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Reserves and allowance deducted from asset accounts:
Charges to expense	$ 8,700
Amounts paid	900
Severance & Related Benefits [Member]
Reserves and allowance deducted from asset accounts:
Balance at January 1, 2015	0
Charges to expense	5,471
Amounts paid	(827)
Balance at December 31, 2015	4,644
Contract Termination Costs [Member]
Reserves and allowance deducted from asset accounts:
Balance at January 1, 2015	0
Charges to expense	1,628
Amounts paid	0
Balance at December 31, 2015	1,628
Professional Fee [Member]
Reserves and allowance deducted from asset accounts:
Balance at January 1, 2015	0
Charges to expense	679
Amounts paid	(100)
Balance at December 31, 2015	579
Total Accrual [Member]
Reserves and allowance deducted from asset accounts:
Balance at January 1, 2015	0
Charges to expense	7,778
Amounts paid	(927)
Balance at December 31, 2015	$ 6,851

QUARTERLY DATA (UNAUDITED) - Ad

QUARTERLY DATA (UNAUDITED) - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2015
Restructuring Charges, Total		$ 8.7
Revo Brand [Member]
Write Off Acquired Estimated Liabilities	$ 0.4
Restructuring Charges, Total	8.7
Inventory Write-down	$ 1.3

QUARTERLY DATA (UNAUDITED) (Det

QUARTERLY DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2015	[1]	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net revenue	$ 31,429		$ 22,981	$ 20,235	$ 13,617	$ 18,572	$ 10,000	$ 7,003	$ 6,262	$ 88,262	$ 41,837	$ 22,653
Income (loss) from operations	3,379		13,021	8,310	4,941	9,967	(1,015)	567	2,512	29,651	12,031	5,808
Income (loss) before income taxes	(8,751)		6,811	518	2,481	6,580	(4,870)	(664)	1,244	1,059	2,290	(9,293)
Consolidated net income (loss)	(4,046)		4,351	549	1,562	(3,711)	2,733	(515)	847	2,416	(646)	(17,386)
Net income attributable to noncontrolling interest	(1,670)		(1,623)	(1,876)	(118)	(137)	(88)	(92)	(105)	(5,287)	(422)	(588)
Net income (loss) attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (5,716)		$ 2,728	$ (1,327)	$ 1,444	$ (3,848)	$ 2,645	$ (607)	$ 742	$ (2,871)	$ (1,068)	$ (17,974)
Basic earnings (loss) per share:
Attributable to Sequential Brands Group, Inc. and Subsidiaries (in dollars per share)	$ (0.12)		$ 0.07	$ (0.03)	$ 0.04	$ (0.10)	$ 0.08	$ (0.02)	$ 0.03	$ (0.07)	$ (0.04)	$ (1.01)
Diluted earnings (loss) per share:
Attributable to Sequential Brands Group, Inc. and Subsidiaries (in dollars per share)	$ (0.12)		$ 0.06	$ (0.03)	$ 0.04	$ (0.10)	$ 0.08	$ (0.02)	$ 0.03
[1]	During the fourth quarter of 2015, the Company recorded approximately $8.7 million in restructuring charges, wrote-off approximately $1.3 million for a receivable related to estimated inventory acquired and sold to a third-party during the acquisition of the Revo brand in 2013 and a recorded a gain of $0.4 million related to a write-off of acquired estimated liabilities assumed during the acquisition of Galaxy Brand Holdings, Inc. during 2014

Schedule II - Valuation and Q97

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reserves and allowance deducted from asset accounts:
Balance at Beginning of Period	[1]	$ 169	$ 135	$ 0
Additions Charged to Costs and Expenses	[1]	201	75	250
Deductions	[1]	(99)	(41)	(115)
Balance at End of Period	[1]	$ 271	$ 169	$ 135
[1]	These amounts include reserves for doubtful accounts.