Sequential Brands (SQBG) 10-K 14 Mar 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Feb. 28, 2017	Jun. 30, 2016
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
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			$ 312,442,337
Trading Symbol	SQBG
Entity Common Stock, Shares Outstanding		62,511,862

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current Assets:
Cash	$ 19,133	$ 41,560
Restricted cash	1,521	0
Accounts receivable, net	53,195	42,026
Available-for-sale securities	7,673	5,611
Prepaid expenses and other current assets	4,366	5,276
Current assets held for disposition from discontinued operations of wholesale business	0	113
Total current assets	85,888	94,586
Property and equipment, net	7,674	6,547
Intangible assets, net	1,030,212	872,277
Goodwill	307,744	314,288
Other assets	3,345	2,139
Total assets	1,434,863	1,289,837
Current Liabilities:
Accounts payable and accrued expenses	18,915	23,722
Current portion of long-term debt	28,300	19,000
Current portion of deferred revenue	10,374	2,157
Total current liabilities	57,589	44,879
Long-term debt, net of current portion	616,735	523,065
Long-term deferred revenue, net of current portion	13,909	0
Deferred tax liability	200,357	184,881
Other long-term liabilities	8,705	10,686
Long-term liabilities held for disposition from discontinued operations of wholesale business	0	677
Long-Term Liabilities:
Total liabilities	897,295	764,188
Commitments and Contingencies
Equity:
Preferred stock Series A, $0.01 par value; 10,000,000 shares authorized; none issued and outstanding at December 31, 2016 and 2015	0	0
Common stock, $0.01 par value; 150,000,000 shares authorized; 62,602,041 and 60,991,127 shares issued at December 31, 2016 and 2015, respectively, and 62,504,355 and 60,480,474 shares outstanding at December 31, 2016 and 2015, respectively	624	605
Additional paid-in capital	502,564	496,179
Accumulated other comprehensive loss	(144)	(6,466)
Accumulated deficit	(39,651)	(38,830)
Treasury stock, at cost; 97,686 shares and none at December 31, 2016 and 2015, respectively	(638)	0
Total Sequential Brands Group, Inc. and Subsidiaries stockholders’ equity	462,755	451,488
Noncontrolling interest	74,813	74,161
Total equity	537,568	525,649
Total liabilities and equity	$ 1,434,863	$ 1,289,837

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Preferred stock Series A, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock Series A, shares authorized	10,000,000	10,000,000
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	$ 0.01
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	62,602,041	60,991,127
Common stock, shares outstanding	62,504,355	60,480,474
Treasury stock, shares	97,686	97,686

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net revenue	$ 155,528	$ 88,262	$ 41,837
Operating expenses	85,392	58,611	29,806
Income from operations	70,136	29,651	12,031
Other (expense) income, net	(3,810)	1,133	5
Interest expense, net	50,538	29,725	9,746
Income before income taxes	15,788	1,059	2,290
Provision for (benefit from) income taxes	9,157	(1,357)	2,936
Net income (loss)	6,631	2,416	(646)
Net income attributable to noncontrolling interest	(7,452)	(5,287)	(422)
Net loss attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (821)	$ (2,871)	$ (1,068)
Loss per share attributable to Sequential Brands Group, Inc. and Subsidiaries:
Basic and diluted (in dollars per share)	$ (0.01)	$ (0.07)	$ (0.04)
Weighted-average common shares outstanding:
Basic and diluted (in shares)	61,912,410	41,177,523	29,964,604

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net income (loss)	$ 6,631	$ 2,416	$ (646)
Other comprehensive income (loss):
Unrealized gain (loss) on available-for-sale securities	2,062	(6,437)	0
Reclassification adjustment related to impairment of available-for-sale securities	4,375	0	0
Unrealized Loss On Interest Rate Cap	(144)	0	0
Unrealized gain (loss) on interest rate hedging transactions	29	7	(36)
Other comprehensive income (loss)	6,322	(6,430)	(36)
Comprehensive income (loss)	12,953	(4,014)	(682)
Comprehensive income attributable to noncontrolling interest	(7,452)	(5,287)	(422)
Comprehensive income (loss) attributable to Sequential Brands Group, Inc. and Subsidiaries	$ 5,501	$ (9,301)	$ (1,104)

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Loss	Accumulated Deficit	Treasury Stock	Total Sequential Brands Group, Inc. and Subsidiaries Stockholders' Equity	Noncontrolling Interest
Balance at Dec. 31, 2013	$ 81,169	$ 0	$ 25	$ 114,411	$ 0	$ (34,890)	$ (690)	$ 78,856	$ 2,313
Balance (in shares) at Dec. 31, 2013		0	25,057,988				122,229
Issuance of common stock in connection with stock option exercises (in shares)		0	87,667				0
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 acquisition of Rast Sourcing and Rast Licensing	(3,109)	$ 0	$ 1	(3,110)	0	0	$ 0	(3,109)	0
Issuance of common stock in connection with acquisition of Rast Sourcing and Rast Licensing (in shares)		0	581,341				0
Stock-based compensation	2,184	$ 0	$ 0	2,184	0	0	$ 0	2,184	0
Stock-based compensation (in shares)		0	93,832				0
Issuance of common stock in connection with warrant exercise	2,900	$ 0	$ 1	2,899	0	0	$ 0	2,900	0
Issuance of common stock in connection with warrant exercise (in shares)		0	1,104,762				0
Repurchase of common stock	(953)	$ 0	$ 0	0	0	0	$ (953)	(953)	0
Repurchase of common stock (in shares)		0	0				75,555
Unrealized gain on interest rate hedging transactions	(36)	$ 0	$ 0	0	(36)	0	$ 0	(36)	0
Issuance of common stock in connection with acquisition of Galaxy Brand Holdings, Inc.	178,930	$ 0	$ 12	178,918	0	0	$ 0	178,930	0
Issuance of common stock in connection with acquisition of Galaxy Brand Holdings, Inc. (in shares)		0	12,374,990				0
Unrealized loss on available-for-sale securities	0
Noncontrolling interest recorded in connection with acquisition	4,411	$ 0	$ 0	0	0	0	$ 0	0	4,411
Noncontrolling interest distribution	(366)	0	0	0	0	0	0	0	(366)
Net income attributable to noncontrolling interest	422	0	0	0	0	0	0	0	422
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	$ 0	$ 39	295,719	(36)	(35,959)	$ (1,643)	258,120	6,780
Balance (in shares) at Dec. 31, 2014		0	39,300,580				197,784
Issuance of common stock in connection with stock option exercises (in shares)		0	253,666				0
Issuance of common stock in connection with stock option exercises	710	$ 0	$ 0	710	0	0	$ 0	710	0
Stock-based compensation	6,397	$ 0	$ 0	6,397	0	0	$ 0	6,397	0
Stock-based compensation (in shares)		0	382,986				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)		0	38,400				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
Issuance of common stock in connection with acquisition of With You LLC	1,295	$ 0	$ 0	1,295	0	0	$ 0	1,295	0
Issuance of common stock in connection with acquisition of With You LLC (in shares)		0	97,087				0
Stock registration costs in connection with Martha Stewart Living Omnimedia acquisition	(1,876)	$ 0	$ 0	(1,876)	0	0	$ 0	(1,876)	0
Issuance of common stock in connection with acquisition of Martha Stewart Living Omnimedia	185,937	$ 0	$ 20	185,917	0	0	$ 0	185,937	0
Issuance of common stock in connection with acquisition of Martha Stewart Living Omnimedia (in shares)		0	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)		0	(347,711)				(347,711)
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
Noncontrolling interest recorded in connection with acquisition	65,094	0	0	0	0	0	0	0	65,094
Noncontrolling interest distribution	(3,000)	0	0	0	0	0	0	0	(3,000)
Net income attributable to noncontrolling interest	5,287	0	0	0	0	0	0	0	5,287
Net loss attributable to common stockholders	(2,871)	0	0	0	0	(2,871)	0	(2,871)	0
Issuance of common stock in connection with debt financing	11,496	$ 0	$ 1	11,495	0	0	$ 0	11,496	0
Issuance of common stock in connection with debt financing (in shares)		0	740,740				0
Common stock par value change in connection with Martha Stewart Living Omnimedia acquisition	0	$ 0	$ 545	(545)	0	0	$ 0	0	0
Balance at Dec. 31, 2015	525,649	$ 0	$ 605	496,179	(6,466)	(38,830)	$ 0	451,488	74,161
Balance (in shares) at Dec. 31, 2015		0	60,480,474				0
Stock-based compensation	6,404	$ 0	$ 5	6,399	0	0	$ 0	6,404	0
Stock-based compensation (in shares)		0	746,567				0
Repurchase of common stock	(638)	$ 0	$ 0	0	0	0	$ (638)	(638)	0
Repurchase of common stock (in shares)		0	0				(97,686)
Unrealized gain on interest rate hedging transactions	29	$ 0	$ 0	0	29	0	$ 0	29	0
Unrealized gain and reclassification adjustment on available-for-sale securities	6,437	0	0	0	6,437	0	0	6,437	0
Issuance of common stock in connection with acquisition of Galaxy Brand Holdings, Inc.	0	$ 0	$ 14	(14)	0	0	$ 0	0	0
Issuance of common stock in connection with acquisition of Galaxy Brand Holdings, Inc. (in shares)		0	1,375,000				0
Unrealized loss on interest rate cap	(144)	$ 0	$ 0	0	(144)	0	$ 0	(144)	0
Unrealized loss on available-for-sale securities	2,062
Noncontrolling interest distribution	(6,800)	0	0	0	0	0	0	0	(6,800)
Net income attributable to noncontrolling interest	7,452	0	0	0	0	0	0	0	7,452
Net loss attributable to common stockholders	(821)	0	0	0	0	(821)	0	(821)	0
Balance at Dec. 31, 2016	$ 537,568	$ 0	$ 624	$ 502,564	$ (144)	$ (39,651)	$ (638)	$ 462,755	$ 74,813
Balance (in shares) at Dec. 31, 2016		0	62,602,041				(97,686)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash Flows From Operating Activities
Net income (loss)	$ 6,631	$ 2,416	$ (646)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Provision for bad debts	295	201	75
Depreciation and amortization	4,765	1,893	1,107
Stock-based compensation	6,404	6,397	2,184
Impairment of available-for-sale securities	4,375	0	0
Amortization of deferred financing costs and debt discount	3,111	7,722	2,444
Gain on sale of trademark	0	(700)	0
Income from equity method investment	(9)	0	0
Loss on disposal of fixed assets	447	57	900
Deferred income taxes	9,581	(1,834)	2,468
Changes in operating assets and liabilities:
Accounts receivable	(11,464)	(9,244)	(7,062)
Prepaid expenses and other assets	2,347	2,988	(415)
Accounts payable and accrued expenses	(5,132)	(15,329)	(1,106)
Deferred revenue	22,126	46	(1,087)
Other liabilities	125	(254)	(1,016)
Cash Provided By (Used in) Operating Activities From Continuing Operations	43,602	(5,641)	(2,154)
Cash Used In Operating Activities From Discontinued Operations	(564)	(210)	(1,001)
Cash Provided By (Used in) Operating Activities	43,038	(5,851)	(3,155)
Cash Flows From Investing Activities
Cash paid for acquisitions, net of cash acquired	(146,883)	(328,044)	(111,579)
Cash paid for equity method investment	(704)	0	0
Investments in intangible assets, including registration and renewal costs	(500)	(437)	(545)
Purchases of property and equipment	(3,325)	(1,462)	(1,135)
Proceeds from sale of property and equipment	45	5	0
Purchase of available-for-sale securities	0	(12,048)	0
Changes in restricted cash	(1,521)	0	0
Proceeds from sale of trademark	0	140	0
Cash Used In Investing Activities	(152,888)	(341,846)	(113,259)
Cash Flows From Financing Activities
Proceeds from debt	132,000	390,179	180,000
Proceeds from the sale of common stock	0	10,000	0
Proceeds from options exercised	0	710	417
Proceeds from warrants exercised	0	223	2,900
Stock registration costs	0	(1,876)	0
Payment of long-term debt	(19,000)	(15,679)	(63,500)
Purchase of interest rate cap	(1,248)	0	0
Guaranteed payments in connection with acquisitions	(3,750)	(3,100)	0
Payment of financing costs	(13,141)	(9,208)	(4,688)
Repurchases of common stock	(638)	(1,513)	(953)
Noncontrolling interest distributions	(6,800)	(3,000)	(366)
Cash Provided By Financing Activities	87,423	366,736	113,810
Net (Decrease) Increase In Cash	(22,427)	19,039	(2,604)
Cash — Beginning of year	41,560	22,521	25,125
Cash — End of year	19,133	41,560	22,521
Supplemental Disclosures Of Cash Flow Information
Interest	45,308	19,288	6,684
Taxes	178	1,059	484
Non-cash Investing And Financing Activities
Accrued purchases of property and equipment at period end	10	0	0
Unrealized gain (loss) on available-for-sale securities during the period	2,062	(6,437)	0
Unrealized loss on interest rate cap during the period	(144)	0	0
Common stock issued in connection with acquisitions	0	187,232	183,975
Noncontrolling interest recorded in connection with acquisitions	0	65,094	4,411
Receivable for sale of trademark	0	560	0
Guaranteed contractual payments recorded on acquisitions	0	16,474	0
Debt discount recorded on sale of common stock to debtholders	$ 0	$ 1,496	$ 0

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2016
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, active and home 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, 2016, 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. (formerly known as Sequential Brands Group, 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 year 2014, and the Company’s consolidated financial statements 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, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Reclassification of Prior Year Presentation and Correction of Immaterial Error On January 1, 2016, the Company adopted Accounting Standards Update (“ASU”) No. 2015-03 – “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”), which changes the presentation of debt issuance costs in financial statements. ASU 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. As a result of the adoption of ASU 2015-03, the Company has reclassified certain December 31, 2015 balance sheet accounts for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. The Company reclassified $7.9 million between other assets and long-term debt, net of current portion in the Company’s consolidated balance sheet at December 31, 2015. Additionally, the Company has corrected an immaterial error in its consolidated statement of cash flows for the year ended December 31, 2015. This correction is related to the payment of certain guaranteed obligations in connection with previous acquisitions and reflects an increase in cash used in operating activities of $3.1 million and a decrease in cash provided by financing activities of $3.1 million. There is no impact to the consolidated balance sheets, consolidated statements of operations or consolidated statements of changes in equity. 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 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 periods. 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, actual results could differ significantly from estimates. Discontinued Operations The Company accounted for the closure of its wholesale operations during 2013 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 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 when 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. Restricted Cash Restricted cash at December 31, 2016 consists of cash deposited with a financial institution required as collateral for the Company’s cash-collateralized letter of credit facilities. 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 $0.2 million and $0.3 million at December 31, 2016 and 2015, respectively. The Company’s accounts receivable, net amounted to $53.2 million and $42.0 million as of December 31, 2016 and 2015, respectively. Four licensees accounted for approximately 49% (14%, 13%, 12% and 10%) of the Company’s total consolidated accounts receivable, net balance as of December 31, 2016 and two licensees accounted for approximately 26% (15% and 11%) of the Company’s total consolidated accounts receivable, net balance as of December 31, 2015. The Company does not believe the accounts receivable balance from these licensees represents a significant collection risk based on past collection experience. Investments The Company has marketable securities that are classified as available-for-sale securities under ASC 320, Investments – Debt and Equity Securities December 31, 2016 Gross Unrealized Historical Cost Cost Basis (1) Estimated Fair Value Gains Losses (in thousands) Available-for-sale securities $ 12,048 $ 7,673 $ 7,673 $ - $ - (1) December 31, 2015 Gross Unrealized Historical Cost Cost Basis Estimated Fair Value Gains Losses (in thousands) Available-for-sale securities $ 12,048 $ 12,048 $ 5,611 $ - $ 6,437 Based on an evaluation at December 31, 2016, the Company can no longer assert that it has the intent and ability to hold its available-for-sale securities for a period of time sufficient to allow for a recovery in fair value. The Company recorded an other-than-temporary impairment of $4.4 million, during the fourth quarter of 2016, within other (expense) income in the consolidated statement of operations for the year ended December 31, 2016. The Company had concluded that the decline in fair value of its available-for-sale securities was not other-than-temporary during the year ended December 31, 2015. Equity Method Investment For investments in entities over which the Company exercises significant influence but which do not meet the requirements for consolidation, the Company uses the equity method of accounting. On July 1, 2016, the Company acquired a 49.9% noncontrolling interest in Gaiam Pty. Ltd. in connection with its acquisition of Gaiam Brand Holdco, LLC (see Note 5). The preliminary purchase price valuation of the Company's equity method investment was $0.7 million as of December 31, 2016 and is included in other assets in the consolidated balance sheets. The Company's share of earnings from its equity method investee, which was not material for the year ended December 31, 2016, is included in other (expense) income in the consolidated statements of operations. The Company evaluates its equity method investment for impairment whenever events or changes in circumstances indicate that the carrying amounts of such investment may not be recoverable. The difference between the carrying value of the equity method investment and its estimated fair value is recognized as an impairment charge when the loss in value is deemed other-than-temporary. 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 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 first assesses qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. Qualitative factors 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 concludes that it is more likely than not that the fair value of a reporting unit is less than its carrying value, it then performs 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. The Company has determined that it has a single reporting unit and 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 any of the fiscal years ended December 31, 2016, 2015 or 2014. 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 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 the asset to its future undiscounted net cash flows. If the carrying amount of 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 recoverability of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. During the year ended December 31, 2016, the Company changed its annual impairment testing date from December 31 to October 1. The Company believes this new date is preferable because it allows for more timely completion of the annual impairment test prior to the end of its annual financial reporting period. This change in accounting principle does not delay, accelerate or avoid an impairment charge. The Company has determined that it would be impracticable to objectively determine projected cash flow and related valuation estimates that would have been used as of each October 1 of prior reporting periods without the use of hindsight. As such, the Company applied the change in annual impairment testing date prospectively beginning October 1, 2016. The Company performed its annual impairment evaluation of its indefinite-lived intangible assets and other long-lived assets as of October 1, 2016. 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. 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 years Computer hardware/equipment 5 to 7 years Leasehold improvements Term of the lease or the estimated life of the related improvements, whichever is shorter. Computer software 5 years Automobiles and trucks 5 years Websites 3 years 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 as a deduction of the carrying value of debt 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. Treasury Stock Treasury stock is recorded at cost as a reduction of equity in the consolidated balance sheets. 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, 2016 and 2015. 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, 2016 and 2015. 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, 2016 and 2015. 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 $9.6 million, $8.7 million and $5.6 million for the years ended December 31, 2016, 2015 and 2014, respectively. As of December 31, 2016 and 2015, the Company had $0.4 million of capitalized advertising costs recorded on the consolidated balance sheets. 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 and restricted stock units, for which restrictions lapse with the passage of time (“time-based restricted stock”), compensation cost is recognized on a straight-line basis 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 PSUs is recognized on a straight-line basis 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 and expensed on a straight-line basis over the requisite service period of the grant. The Company elected to early adopt the provisions of ASU 2016-09 “Simplifying the Accounting for Share-Based Payments” (“ASU 2016-09”) and will reduce compensation cost for actual forfeitures as they occur. Prior to the adoption to ASU 2016-09, the Company’s estimated forfeiture rate utilized in calculating compensation cost was zero percent based on the Company’s limited historical forfeiture experience. 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 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. In accordance with ASU No. 2015-17 “Balance Sheet Classification of Deferred Taxes”, all deferred income taxes are reported and classified as non-current. 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. During the year ended December 31, 2016, the Company released its $0.3 million reserve of certain unrecognized tax benefits along with $0.3 million of accrued interest and penalties through current income tax expense in accordance with ASC 740, Income Taxes Earnings Per Share Basic earnings per share (“EPS”) is computed by dividing net income (loss) attributable to Sequential Brands Group, Inc. and Subsidiaries 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, PSUs 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. The shares used to calculate basic and diluted EPS consist of the following: Year Ended December 31, 2016 2015 2014 Basic weighted-average common shares outstanding 61,912,410 41,177,523 29,964,604 Acquisition hold back shares - - - Warrants - - - Stock options - - - Performance stock awards - - - Unvested restricted stock - - - Diluted weighted-average common shares outstanding 61,912,410 41,177,523 29,964,604 The computation of diluted EPS for the years ended December 31, 2016, 2015 and 2014 excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive: Year Ended December 31, 2016 2015 2014 Warrants 125,535 502,831 1,421,578 Acquisition hold back shares 172,814 1,375,000 523,630 Unvested restricted stock 122,167 173,987 247,937 Performance based restricted stock 407,303 70,519 - Stock options 7,977 87,256 156,126 Total 835,796 2,209,593 2,349,271 Concentration of Credit Risk Financial instruments which potentially expose the Company to credit risk consist primarily of cash, restricted cash, accounts receivable and available-for-sale securities. Cash is held to meet working capital needs and future acquisitions. Restricted cash is pledged as collateral for a comparable amount of irrevocable standby letters of credit for certain of the Company’s leased properties. Substantially all of the Company’s cash, restricted cash and available-for-sale securities are deposited with high quality financial institutions. At times, however, such cash, restricted cash and available-for-sale 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, 2016. 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 The Company recorded net revenues of $155.5 million, $88.3 million and $41.8 million during the years ended December 31, 2016, 2015 and 2014, respectively. During the year ended December 31, 2016, one licensee represented at least 10% of net revenue, accounting for 11% of the Company’s net revenue. During the year ended December 31, 2015, two licensees represented at least 10% of net revenue, accounting for 17% and 16% of the Company’s net revenue. During the year ended December 31, 2014, two licensees represented at least 10% of net revenue, accounting for 14% and 12% of the Company’s net revenue. 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 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 recorded for the year ended December 31, 2016 represents income allocations to Elan Polo International, Inc., a member of DVS Footwear International, LLC (“DVS LLC”), With You, Inc., a member of With You LLC (the partnership between the Company and Jessica Simpson) and JALP, LLC (“JALP”), a member of FUL IP Holdings, LLC (“FUL IP”). Noncontrolling interest recorded for the year ended December 31, 2015 represents income allocations to DVS LLC, With You, Inc. and JALP. Noncontrolling interest recorded for the year ended December 31, 2014 represents income allocations to DVS LLC. The following table sets forth the noncontrolling interest from continuing operations for the years ended December 31, 2016, 2015 and 2014: Year Ended December 31, 2016 2015 2014 (in thousands) With You LLC $ 6,525 $ 4,677 $ - DVS LLC 564 610 422 FUL IP 363 - - Net income attributable to noncontrolling interests $ 7,452 $ 5,287 $ 422 The following table sets forth the noncontrolling interest as of December 31, 2016 and 2015: DVS LLC FUL IP With You LLC Total (in thousands) Balance at January 1, 2015 $ 2,369 $ 4,411 $ - $ 6,780 Contributions - - 65,094 65,094 Net income attributable to noncontrolling interests 610 - 4,677 5,287 Distributions (283 ) - (2,717 ) (3,000 ) Balance at December 31, 2015 2,696 4,411 67,054 74,161 Net income attributable to noncontrolling interests 564 363 6,525 7,452 Distributions (609 ) - (6,191 ) (6,800 ) Balance at December 31, 2016 $ 2,651 $ 4,774 $ 67,388 $ 74,813 In connection with the acquisition of With You LLC on April 8, 2015, the Company recorded a noncontrolling interest of $65.1 million in the consolidated statement of changes in equity during the year ended December 31, 2015. In connection with the strategic investment in FUL IP in November 2014, the Company recorded a noncontrolling interest of $4.4 million in the consolidated statement of changes in equity during the year ended December 31, 2014. 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 (the “CODM”) 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 CODM, 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 determined that it has 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 operations consist of a single revenue stream, which is the licensing of its trademark portfolio, with an immaterial portion of revenues derived from television, book, café operations and certain commissions. ASU No. 2017-04, “Simplifying the Test for Goodwill Impairment” In January 2017, the FASB issued ASU No. 2017-04, “Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”). ASU 2017-04 removes the requirement to compare the implied fair value of goodwill with its carrying amount as part of step 2 of the goodwill impairment test. As a result, under ASU 2017-04, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. ASU 2017-04 is effective prospectively for annual and interim periods beginning on or after December 15, 2019, and early adoption is permitted on testing dates after January 1, 2017. The Company is currently evaluating the impact the adoption of ASU 2017-04 will have on the Company’s consolidated financial statements. ASU No. 2017-01, “FASB Clarifies the Definition of a Business” In January 2017, the FASB issued ASU No. 2017-01, “FASB Clarifies the Definition of a Business” (“ASU 2017-01”). ASU 2017-01 clarifies the definition of a business in ASC 805. The amendments in ASU 2017-01 are intended to make application of the guidance more consistent and cost-efficient. ASU 2017-01 is effective for annual and interim periods beginning after December 15, 2017, with early adoption permitted for transactions that occurred before the issuance date of effective date of the standard if the transactions were not reported in financial statements that have been issued or made available for issuance. The Company does not expect the adoption of ASU 2017-01 to have a material impact on the Company’s consolidated financial statements. ASU No. 2016-18, “Restricted Cash – a consensus of the FASB Emerging Issues Task Force” In November 2016, the FASB issued ASU No. 2016-18, “Restricted Cash – a consensus of the FASB Emerging Issues Task Force” (“ASU 2016-18”). ASU 2016-18 amends ASC 230 to add or clarify guidance on the classification and presentation of restricted cash in the statement of cash flows. Upon adoption of ASU 2016-18, an entity should include in its cash and cash-equivalent balances in the statement of cash flows those amounts that are deemed to be restricted cash and restricted cash equivalents. ASU 2016-18 is effective for annual and interim periods beginning after December 15, 2017, and early adoption is permitted for all entities. The Company does not expect the adoption of ASU 2016-18 to have a material impact on the Company’s consolidated financial statements. ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments” In August 2016, the FASB issued ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). ASU 2016-15 amends the guidance in ASC 230 on the classification of certain cash receipts and payments in the statement of cash flows. The primary purpose of ASU 2016-15 is to reduce the diversity in practice that has resulted from the lack of consistent principles on this topic. ASU 2016-15 is effective for annual and interim periods beginning after December 15, 2017, and early adoption is permitted for all entities. Entities must apply the guidance retrospectively to all periods presented but may apply it prospectively from the earliest date practicable if retrospective application would be impracticable. The Company is currently evaluating the impact the adoption of ASU 2016-15 will have on the Company’s consolidated financial statements. ASU No. 2016-09, “Simplifying the Accounting for Share-Based Payments” In March 2016, the FASB issued ASU 2016-09. ASU 2016-09 simplifies several aspects of the accounting for employee share-based payment transactions for both public and nonpublic entities, including the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. The new guidance, which is part of the Board’s simplification initiative, also contains two practical expedients under which nonpublic entities can use a simplified method

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurement 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 flows. 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. 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. As of December 31, 2016 and 2015, 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 cap (see Note 9), the contingent earn outs relating to the Linens ‘N Things Carrying Value Fair Value Financial Instrument Level 12/31/16 12/31/15 12/31/16 12/31/15 (in thousands) Available-for-sale securities 1 $ 7,673 $ 5,611 $ 7,673 $ 5,611 Interest rate swap 2 $ - $ 29 $ - $ 29 Interest rate cap 2 $ 1,248 $ - $ 1,104 $ - 2016 Term Loans 2 $ 582,500 $ - $ 551,324 $ - 2016 Revolving Loan 2 $ 80,500 $ - $ 60,755 $ - 2015 Term Loans 3 $ - $ 464,000 $ - $ 446,320 2015 Revolving Loan 3 $ - $ 86,000 $ - $ 62,880 LNT Contingent earn outs 3 $ - $ - $ - $ - Legacy Payments 3 $ 1,995 $ - $ 1,995 $ - The carrying amounts of the Company’s cash, restricted 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 using Level 1 inputs. The fair value of the Company’s available-for-sale securities is based upon quoted market prices for identical assets in active markets. On November 30, 2016, the Company entered into interest rate cap agreements related to its 1-month London Interbank Offered Rate (“LIBOR”) rates related to the Company’s loan agreements (the “2016 Cap Agreements”) with certain financial institutions. The 2016 Cap Agreements have a $ 500 1.50 November 23, 2018 The Company’s risk management objective and strategy with respect to the 2016 Cap Agreements is to reduce its exposure to variability in expected future cash outflows (forecasted interest payments) attributable to change in 1-month LIBOR rates, the designated benchmark interest rate being hedged, relating to a portion of its outstanding floating-rate debt. The 2016 Cap Agreements protect the Company from increases in hedged cash flows on its floating-rate debt attributable to changes in 1-month LIBOR rates above the strike rate. Should 1-month LIBOR rates exceed 1.50% on a rate reset date during the terms of the 2016 Cap Agreements, the financial institutions will pay the Company for an amount equivalent to the excess interest over the strike rate. To the extent the hedging relationship is perfectly effective, changes in the fair value of the hedging instrument each period will be deferred in Accumulated other comprehensive loss in the statement of changes in equity, and the upfront hedging instrument purchase price will be reclassified to Interest expense, net in the consolidated statements of operations according to its caplet values. If hedge ineffectiveness exists, Accumulated other comprehensive loss will be adjusted to a balance that reflects the lesser of either the cumulative change in the fair value of the hedging or the cumulative change in the fair value of the hypothetically “perfect” derivative. The amount of ineffectiveness, if any, recorded in earnings would be equal to the excess of the cumulative change in the fair value of the hedging instrument over the cumulative change in the fair value of the hypothetical derivative. Notional Value Derivative Asset Derivative Liability (in thousands) LIBOR based loans $ 500,000 $ - $ 144 During 2015, the Company entered into an interest rate swap agreement related to term loans (the “2015 Swap Agreement”). The Company recorded its interest rate swap on the consolidated balance sheets at fair value using Level 2 inputs. The 2015 Swap Agreement ended on December 30, 2016. The objective of the swap agreement was to reduce the variability in cash flows for interest payments associated with the loan agreements, which are based on the 1-month LIBOR rates. The Company formally documented the swap agreement as a cash flow hedge of the Company’s exposure to 1-month LIBOR. Because the critical terms of the swap agreement and the hedged items coincided at inception (e.g., notional amount, interest rate reset dates, interest rate payment dates, maturity/expiration date and underlying index), the hedge was 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 was periodically assessed during the life of the hedge by comparing the current terms of the swap agreement and the loan agreements to assure they continue to coincide and through an evaluation of the continued ability of the respective counterparties to honor their obligations under the 2015 Swap Agreement. 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 agreement no longer matched the notional amounts of the loan agreements exactly, the Company assessed the ineffectiveness of the swap agreement and determined that differences were immaterial during the years ended December 31, 2016 and 2015. For purposes of this fair value disclosure, the Company based its fair value estimate for the 2016 Term Loans, 2016 Revolving Loan, 2015 Term Loans and 2015 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 loan agreements based on market interest rate quotes as of December 31, 2016 and 2015 for debt with similar risk characteristics and maturities. On the date of the acquisition of Galaxy Brand Holdings, Inc., no value was assigned to the LNT Contingent Earn Out based on the remote probability that the Linens ‘N Things The Company determined the acquisition date fair value of Legacy Payments due to Ms. Martha Stewart was $ 1.7 0.3

DISCONTINUED OPERATIONS OF WHOL

DISCONTINUED OPERATIONS OF WHOLESALE BUSINESS	12 Months Ended
	Dec. 31, 2016
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations of Wholesale Business	NOTE 4 – DISCONTINUED OPERATIONS OF WHOLESALE BUSINESS During the year ended December 31, 2016, the Company released its $ 0.6 de minimis A summary of the Company’s assets and liabilities from discontinued operations of its wholesale business as of December 31, 2016 and 2015 is as follows: Assets and liabilities of discontinued wholesale operations: December 31, 2016 2015 (in thousands) Prepaid expenses and other current assets $ - $ 113 Long-term liabilities $ - $ 677

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
ACQUISITIONS	NOTE 5 – ACQUISITIONS Acquisition of Gaiam Brand Holdco, LLC On July 1, 2016, the Company, together with its wholly-owned subsidiary, SBG-Gaiam Holdings LLC (formerly known as Stretch & Bend Holdings LLC), a Delaware limited liability company (“SBG-Gaiam” or the “Purchaser”) completed the acquisition pursuant to the terms of the Membership Interest Purchase Agreement (the “MIPA”) with GAIAM, Inc., a Colorado corporation (“Seller”) pursuant to which Purchaser agreed to acquire the branded consumer business of Seller for a total purchase price of $ 145.7 As part of the MIPA, the Company paid $ 1.9 49.9 GAIAM SPRI Total consideration paid $ 147,587 Allocated to: Goodwill $ 4,705 Trademarks 142,355 Equity method investment 704 Customer agreements 23 Accrued expenses (200) $ 147,587 The Company is currently evaluating the fair value of the acquired trademarks and equity method investment. The Company and Gaiam Brand Holdco, LLC elected to treat the acquisition as an asset acquisition under section 338(h)(10) of the United States Internal Revenue Service tax code. As such, the Company is not required to record a deferred tax liability in connection with the acquisition. 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. The Company incurred legal and other costs related to the transaction of $ 3.8 Total revenues and income from continuing operations since the date of the acquisition of the GAIAM SPRI 12.0 11.1 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 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 $ 176,681,757 176,681,757 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”. The Company determined that the acquisition date fair value of Ms. Martha Stewart’s Legacy Payment (as defined in Note 3) was $ 1.7 As part of the Merger Agreement, the Company paid $ 14.2 Allocated to: Prepaid expenses and other current assets $ 826 Property and equipment 1,717 Goodwill (11,249) Trademarks 16,398 Customer agreements (8) Accounts payable and accrued expenses (40) Legacy payments (1,749) Deferred tax liability (5,895) $ - 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 Cash paid $ 176,722 Fair value of common stock issued (20,014,726 shares) 185,937 Total consideration $ 362,659 Allocated to: Cash $ 39,095 Accounts receivable 17,524 Prepaid expenses and other current assets 1,524 Property and equipment 5,376 Other non-current assets 958 Goodwill 128,713 Trademarks 329,770 Customer agreements 632 Accounts payable and accrued expenses (11,158) Guaranteed contractual payments (12,826) Payments to seller (3,250) Consideration paid to MSLO employees/directors for stock awards (14,227) Legacy payments (1,749) Long-term liabilities (452) Other deferred revenue (1,717) Deferred tax liability (115,554) $ 362,659 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 $ 0.5 5.8 Total revenues and loss from continuing operations from the Effective Time included in the consolidated statement of operations for the year ended December 31, 2015, are $ 5.4 6.1 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 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 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 from the Joe’s Jeans Closing Date, included in the consolidated statements of operations for the year ended December 31, 2015, are both $ 1.5 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 “WYI Sellers”), With You LLC, a Delaware limited liability company, and Jessica Simpson, in her capacity as the sole stockholder of each of the WYI 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, 2015, included in the consolidated statements of operations for the year ended December 31, 2015, are $ 18.2 9.4 Pro Forma Information (Unaudited) The following unaudited consolidated pro forma information gives effect to the transaction contemplated by the Gaiam, Inc. acquisition as if such transaction had occurred on January 1, 2015. For the Year Ended December 31, 2016 2015 (in thousands, except share and per share data) Revenues $ 169,241 $ 112,095 Income from continuing operations $ 59,983 $ 31,528 Net loss attributable to Sequential Brands Group, Inc. and Subsidiaries $ (14,744) $ (30,584) Loss per share: Basic and diluted $ (0.24) $ (0.74) Weighted average shares outstanding: Basic and diluted 61,912,410 41,177,523 Years Ended December 31, 2016 2015 (in thousands) Contractual guaranteed minimum royalties for Gaiam Brand Holdco, LLC $ 23,833 $ 13,713 Interest expense on loan agreements and amortization of deferred financing costs (25,615) (3,788) Acquisition-related costs - (3,799) Net (increase) decrease to pro forma net loss $ (1,782) $ 6,126 Galaxy Brand Holdings, Inc. Acquisition Hold Back Shares On August 15, 2014 Company held back ten percent of the acquisition shares as an indemnity for 18 1,375,000

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 6 – PROPERTY AND EQUIPMENT December 31, 2016 2015 (in thousands) Furniture and fixtures $ 4,390 $ 1,492 Computer hardware/equipment 1,173 1,286 Leasehold improvements 4,803 3,777 Computer software 974 748 Websites 400 276 Automobiles and trucks 146 91 Property and equipment 11,886 7,670 Less accumulated depreciation and amortization (4,212) (1,123) Property and equipment, net $ 7,674 $ 6,547 As discussed in Note 18, in February 2016, the Company wrote-off $ 0.4 de minimis de minimis de minimis William Rast 0.9 3.5 0.8 0.3

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2016
Intangible Assets, Net (Excluding Goodwill) [Abstract]
INTANGIBLE ASSETS	NOTE 7 – INTANGIBLE ASSETS Gross Net Carrying Accumulated Carrying December 31, 2016 Useful Lives Amount Amortization Amount (years) (in thousands) Finite-lived intangible assets: Trademarks 15 $ 4,981 $ (1,558) $ 3,423 Customer agreements 4 2,832 (1,738) 1,094 Favorable lease 2 537 (537) - Patents 10 665 (230) 435 $ 9,015 $ (4,063) 4,952 Indefinite-lived intangible assets: Trademarks 1,025,260 Intangible assets, net $ 1,030,212 Gross Net Carrying Accumulated Carrying December 31, 2015 Useful Lives Amount Amortization Amount (years) (in thousands) 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 Future annual estimated amortization expense is summarized as follows: Years ending December 31, (in thousands) 2017 $ 914 2018 782 2019 591 2020 401 2021 399 Thereafter 1,865 $ 4,952 Amortization expense amounted to $ 1.3 1.1 0.8 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 finite-lived 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. Historically, indefinite-lived intangible assets have been tested for impairment on an annual basis at 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 the asset to its expected future undiscounted net cash flows. If the carrying amount of 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 recoverability of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. During the year ended December 31, 2016, the Company changed its annual impairment testing date from December 31 to October 1. The Company believes this new date is preferable because it allows for more timely completion of the annual impairment test prior to the end of its annual financial reporting period. This change in accounting principle does not delay, accelerate or avoid an impairment charge. The Company has determined that it will be impracticable to objectively determine projected cash flow and related valuation estimates that would have been used as of each October 1 of prior reporting periods without the use of hindsight. As such, the Company applied the change in annual impairment testing date prospectively beginning October 1, 2016. The Company performed its annual impairment evaluation of its indefinite-lived intangible assets and other long-lived assets as of October 1, 2016. There was no impairment of intangible assets or other long-lived assets recognized during the years ended December 31, 2016, 2015 and 2014. 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, 2016
Goodwill, Impaired [Abstract]
GOODWILL	NOTE 8 – GOODWILL December 31, 2016 2015 (in thousands) Balance at January 1 $ 314,288 $ 169,786 Acquisition of With You LLC - 3,480 Acquisition of the Joe's Jeans business - 1,060 Acquisition of Martha Stewart Living Omnimedia, Inc. (see Note 5) (11,249) 139,962 Acquisition of Gaiam, Inc. Branded Consumer Business 4,705 - Ending balance $ 307,744 $ 314,288 Goodwill from the acquisitions of With You LLC, Joe’s Jeans, Martha Stewart Living Omnimedia, Inc. and Gaiam, 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 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 first assesses qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. Qualitative factors 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 concludes that it is more likely than not that the fair value of a reporting unit is less than its carrying value, it then performs 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. The Company has determined it has a single reporting unit, and 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. During the year ended December 31, 2016, the Company changed its annual impairment testing date from December 31 to October 1. The Company believes this new date is preferable because it allows for more timely completion of the annual impairment test prior to the end of its annual financial reporting period. This change in accounting principle does not delay, accelerate or avoid an impairment charge. The Company has determined that it will be impracticable to objectively determine projected cash flow and related valuation estimates that would have been used as of each October 1 of prior reporting periods without the use of hindsight. As such, the Company applied the change in annual impairment testing date prospectively beginning October 1, 2016. The Company performed its annual impairment evaluation of its goodwill as of October 1, 2016. As of December 31, 2016 and 2015, no impairment of goodwill has been identified.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2016
Long-term Debt, by Current and Noncurrent [Abstract]
Long-Term Debt	NOTE 9 – LONG-TERM DEBT December 31, 2016 2015 (in thousands) Secured Term Loans $ 582,500 $ 464,000 Revolving Credit Facility 80,500 86,000 Unamortized deferred financing costs (17,965) (7,935) Total long-term debt, net of unamortized deferred financing costs 645,035 542,065 Less: current portion of long-term debt 28,300 19,000 Long-term debt $ 616,735 $ 523,065 July 2016 Debt Facilities On July 1, 2016 (the “Closing Date”), the Company and certain of its subsidiaries entered into (i) the Third Amended and Restated First Lien Credit Agreement (the “Amended BoA Credit Agreement”) with Bank of America, N.A., as administrative agent and collateral agent and the lenders party thereto and (ii) the Third Amended and Restated Credit Agreement (the “Amended GSO Credit Agreement”) with Wilmington Trust, National Association, as administrative agent and collateral agent (the “GSO Agent”) and the lenders party thereto. Such agreements amended, restated and replaced the debt facilities described below under “December 2015 Debt Facilities”, as described more fully below. The Company used a portion of the proceeds of the $ 287.5 415.0 The Amended BoA Credit Agreement provides for several five-year credit facilities, consisting of (i) Tranche A Term Loans in an aggregate principal amount of $ 133.0 44.5 110.0 258.0 133.0 44.5 80.5 The loans under the Amended BoA Credit Agreement bear interest, at the Company’s option, at a rate equal to (i) with respect to the Revolving Loans and the Tranche A Loans (a) the LIBOR rate plus 3.50% per annum or (b) the base rate plus 2.50% per annum and (ii) with respect to the Tranche A-1 Loans (a) the LIBOR rate plus 7.00% per annum or (b) the base rate plus 6.00% per annum. The undrawn portions of the commitments under the Revolving Credit Facility are subject to a commitment fee of 0.375 The Company may make voluntary prepayments of the loans outstanding under the Amended BoA Credit Agreement, 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 Amended BoA Credit Agreement. Additionally, the Company is mandated to make prepayments (without payment of a premium or penalty) under the Amended BoA Credit Agreement amounting to: (i) the loans outstanding under the Amended BoA Credit Agreement plus, (a) where intellectual property is disposed, 50.0% of the disposed intellectual property’s orderly liquidation value, and (b) where any other assets constituting collateral are disposed or upon the receipt of certain insurance proceeds, 100% of the net proceeds thereof, subject to certain reinvestment rights; and (ii) the Tranche A-1 Loans to the extent that the outstanding principal amount thereof exceeds 10.0% of the orderly liquidation value of the registered trademarks owned by the BoA Facility Loan Parties 5.0 The Amended BoA Credit Agreement contains customary representations and warranties and customary affirmative and negative covenants applicable to the BoA Facility Loan Parties and their subsidiaries. Moreover, the Amended BoA Credit Agreement contains financial covenants that require the BoA Facility Loan Parties and their subsidiaries to (i) maintain a positive net income, (ii) satisfy a maximum loan to value ratio set at 50.0% (applicable to the Revolving Loans and Tranche A Loans) and (iii) satisfy a maximum consolidated first lien leverage ratio, initially set at 2.80:1.00, decreasing over the term of the Amended BoA Credit Agreement until reaching the final maximum ratio of 2.50:1.00 for the fiscal quarter ending September 30, 2018 and thereafter The Amended BoA Credit Agreement contains certain customary events of default, including a change of control. If an event of default occurs and is not cured within any applicable grace period or not waived, the Bank of America Agent, at the request of the lenders under the Amended BoA Credit Agreement, must take various actions, including, without limitation, the acceleration of amounts due under the Amended BoA Credit Agreement. The Company may request an increase in (i) the Revolving Credit Facility and Tranche A Loans 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 2.33:1.00 and (ii) the Tranche A-1 Loans, 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 (a) with respect to any increase, the proceeds of which will be used solely to finance an acquisition, 2.50:100 and (b) with respect to any other increase, 2.40:1.00, subject to the satisfaction of certain conditions in the Amended BoA Credit Agreement The Amended GSO Credit Agreement provides for a six-year $415.0 million senior secured term loan facility. The Company may request one or more additional term loan facilities or the increase of term loan commitments under the Amended GSO Credit Agreement 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, subject to the satisfaction of certain conditions in the Amended GSO Credit Agreement. The loans under the Amended GSO Credit Agreement bear interest, at the Company’s option, at a rate equal to either (i) the LIBOR rate plus an applicable margin of 8.25% or 9.00% per annum or (ii) the base rate plus an applicable margin of 7.25% or 8.00% per annum The Company may make voluntary prepayments of the loans outstanding under the Amended GSO Credit Agreement, 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 Amended GSO Credit Agreement. The Company is mandated to make prepayments (without payment of a premium or penalty) of loans outstanding under the Amended GSO Credit Agreement amounting to: (i) where intellectual property is disposed, 50.0% of the disposed intellectual property’s orderly liquidation value, (ii) where any other asset constituting collateral is disposed or upon the receipt of certain insurance proceeds, 100% of the net proceeds thereof, subject to certain reinvestment rights, and (iii) any consolidated excess cash flow, in an amount equal to (a) in the event the consolidated total leverage ratio is at least 4.00:1.00, 75% thereof, (b) in the event the consolidated total leverage ratio is less than 4.00:1.00 but at least 3.00:1.00, 50% thereof and (c) in the event the consolidated total leverage ratio is less than 3.00:1.00, 0% thereof. Commencing on March 31, 2017, the Loans under the Amended GSO Credit Agreement will amortize in quarterly installments, equal to 2.00% per annum The Amended GSO Credit Agreement contains customary representations and warranties and customary affirmative and negative covenants applicable to the GSO Facility Loan Parties and their subsidiaries. Moreover, the Amended GSO Credit Agreement contains financial covenants that require the GSO Facility Loan Parties and their subsidiaries to satisfy (i) a maximum consolidated total leverage ratio, initially set at 7.25:1.00, decreasing over the term of the Amended GSO Credit Agreement until reaching the final maximum ratio of 6.50:1.00 for the fiscal quarter ending September 30, 2018 and thereafter and (ii) a maximum consolidated first lien leverage ratio, initially set at 2.80:1.00, decreasing over the term of the Amended GSO Credit Agreement until reaching the final maximum ratio of 2.50:1.00 for the fiscal quarter ending September 30, 2018 and thereafter. The Amended GSO Credit Agreement contains certain customary events of default, including a change of control. If an event of default occurs and is not cured within any applicable grace period or is not waived, the GSO Agent, at the request of the lenders under the Amended GSO Credit Agreement, is required to take various actions, including, without limitation, the acceleration of amounts due thereunder. The Company may request one or more additional term loan facilities or the increase of term loan commitments under the GSO Credit Agreement 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, subject to the satisfaction of certain conditions in the GSO Credit Agreement. During the year ended December 31, 2016, the Company incurred legal and other fees associated with debt financing in connection with the acquisition of Gaiam, Inc. of $ 13.1 0.3 Debt December 2015 Debt Facilities On December 4, 2015, in conjunction with the acquisition of MSLO, the Company, Old Sequential and certain other subsidiaries of the Company entered into an amendment to the Second Amended and Restated First Lien Credit Agreement (the “Amendment”), 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 had an effective date of December 4, 2015, and amended certain provisions under the BoA Credit Agreement to, among other things, (i) permit the consummation of the Mergers, (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 GSO Term Loan Agreement (defined below) and (v) designated the Company as the “borrower” under the BoA Credit Agreement. 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 was discharged from its obligations, liabilities and rights as the “borrower” under the BoA Credit Agreement and the Company assumed all such obligations, liabilities and rights and was 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 “GSO Term Loan Agreement”) with Wilmington Trust, National Association, as administrative agent and collateral agent (in such capacity, the “GSO Term Loan 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 GSO Term Loan Agreement provided for a six-year $ 368.0 215.5 152.5 The GSO Term Loan Agreement, together with the Term Loan A and Term Loan A-1 tranches of the BoA Credit Agreement represented the 2015 Term Loans. The revolving credit line of the BoA Credit Agreement represented the 2015 Revolving Loan. The Company used the proceeds of the new loans to fund the payment of the purchase price, costs and expenses incurred in connection with the Mergers and related transactions. The Company had 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 GSO Term Loan Agreement. The loans under the Facility bore interest, at the Company’s option, at a rate equal to either (i) 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, Applicable Margin – LIBOR Consolidated Total Leverage Ratio Consolidated Net Leverage Ratio Loans > 6.00 : 1.00 ≥ 5.75 : 1.00 8.75 % ≥ 4.75 : 1.00 ≤ 6.00 : 1.00 ≥ 4.50 : 1.00 < 5.75 : 1.00 8.25 % < 4.75 : 1.00 < 4.50 : 1.00 8.00 % The Company’s obligations under the GSO 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 GSO Term Loan Agreement, the New Agreement Agent or an affiliate of any such person were guaranteed by the Company and each Subsidiary Guarantor. The Company’s and the Subsidiary Guarantors’ obligations under the GSO Term Loan Agreement were secured by substantially all of their assets, subject to certain customary exceptions. The Company was required to make mandatory prepayments of loans outstanding under the Facility (without payment of a premium or penalty) (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 GSO 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 were not subject to amortization. The Company could have made, in whole or in part, voluntarily prepayments of the loans outstanding under the Facility. Such voluntarily prepayments were 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 GSO Term Loan Agreement. The GSO Term Loan Agreement contained 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 GSO Term Loan Agreement contained financial covenants that required 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 GSO 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 GSO 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 GSO Term Loan Agreement contained 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 occurred and was not cured within any applicable grace period or was not waived, the New Agreement Agent, at the request of the lenders under the GSO Term Loan Agreement, was required to take various actions, including, without limitation, the acceleration of amounts due thereunder. The Company was in compliance with the covenants throughout the existence of the GSO Term Loan Agreement. In connection with the BoA Credit Agreement and the GSO Term Loan Agreement, the BoA Agent and the New Agreement Agent had entered into an Intercreditor Agreement, dated as of December 4, 2015 (the “Intercreditor Agreement”), which was acknowledged by the Company and the guarantors party thereto. The Intercreditor Agreement established 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 GSO Loan Agreement without the consent of the other party. September 2015 Debt Facilities 56.0 56.0 18.0 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 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 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 $1.6 million, $ 0.2 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 provided that 5.0 (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 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 Company’s Loan to Value Ratio (as defined in the A&R First Lien Credit Agreement). 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) 8.00% to 10.00% for LIBOR loans and (b) from 7.00% to 9.00% for base rate loans, based on the Company’s 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. 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 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 Company’s 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. 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 70.0 On August 15, 2014, $ 75.0 90.0 15.0 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 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. 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 $ 4.7 0.7 2013 Debt Arrangements Prior to the Company’s entry into the 2014 Loan Agreements, in connection with the acquisition of Brand 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 Interest expense during the year ended December 31, 2016 includes interest incurred under our loan agreements and interest rate swaps of $ 46.2 2.8 0.3 Debt 1.2 Interest expense during the year ended December 31, 2015 includes interest incurred under our loan agreements and interest rate swaps of $ 21.9 million, non-cash interest related to the amortization of deferred financing costs of $ 1.5 2.1 Debt expensed $ 2.7 Debt 0.1 Debt 1.4 Additionally, we expensed non-cash interest of a de minimis . Interest expense during the year ended December 31, 2014 includes i

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	NOTE 10 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES December 31, 2016 2015 (in thousands) Accounts payable $ 2,445 $ 2,623 Accrued Expenses Guaranteed payments in connection with acquisitions - current 4,089 3,622 Interest 3,981 2,969 Compensation 3,576 3,096 Restructuring - 4,855 Other accrued expenses 4,824 6,557 Total accounts payable and accrued expenses $ 18,915 $ 23,722

LEASES

LEASES	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
LEASES	NOTE 11 – LEASES Operating Leases Location Type Square Footage Expiration Date New York, NY Corporate Headquarters 176,700 January 31, 2018 New York, NY Office and Showroom 10,900 September 12, 2024 Los Angeles, CA Office 4,724 July 31, 2020 On February 21, 2017, the Company amended the lease of its corporate headquarters which extends the lease through December 31, 2033 and effective in February 2018, lowers the rented square footage to approximately 63,000 square feet of corporate office space and 7,000 square feet of other rentable space. Total rent expense for the years ended December 31, 2016, 2015 and 2014 amounted to $8.1 million, $1.5 million and $0.6 million, respectively. The Company also has an operating lease for its photocopiers. The photocopier lease expires on July 31, 2018. Future annual minimum payments due under the leases for the next five years and thereafter are summarized as follows: Year Ending December 31, (in thousands) 2017 $ 7,390 2018 1,453 2019 914 2020 847 2021 736 Thereafter 2,103 $ 13,443 Future sublease income due under sublease agreements is summarized as follows: Year Ending December 31, (in thousands) 2017 $ 175 2018 350 2019 175 $ 700 Capital Lease As part of the acquisition of MSLO, the Company acquired a capital lease obligation entered into by MSLO on February 1, 2015 for computer equipment. The lease provides for a $0.7 million obligation ending February 1, 2017. Future annual minimum payments due under the lease are summarized as follows: Year Ending December 31, (in thousands) 2017 $ 230 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, 2016 and 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, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	MSLO Stockholder Complaint In c onnection with the merger, the following 13 putative stockholder class action lawsuits have 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 ., filed on June 25, 2015; (2) Malka Raul v. Martha Stewart Living Omnimedia Inc. et. al ., filed on June 26, 2015; (3) Daniel Lisman v. Martha Stewart Living Omnimedia Inc. et. al., filed on June 29, 2015; (4) Matthew Sciabacucchi v. Martha Stewart Living Omnimedia Inc. et. al ., filed on July 2, 2015; (5) Harold Litwin v. Martha Stewart Living Omnimedia Inc. et. al ., filed on July 5, 2015; (6) Richard Schiffrin v. Martha Stewart , filed on July 7, 2015; (7) Cedric Terrell v. Martha Stewart Living Omnimedia Inc. et. al. , filed on July 8, 2015; (8) Dorothy Moore v. Martha Stewart Living Omnimedia Inc. et. al ., filed on July 8, 2015; (9) Paul Dranove v. Pierre De Villemejane. et. al ., filed on July 8, 2015; (10) Phuc Nguyen v. Martha Stewart Living Omnimedia Inc. et. al ., filed on July 10, 2015; (11) Kenneth Steiner v. Martha Stewart Living Omnimedia Inc. et. al ., filed on July 16, 2015; (12) Karen Gordon v. Martha Stewart et. al. , filed on July 27, 2015 against the MSLO Board of Directors, Sequential, Madeline Merger Sub, Singer Merger; and (13) Anne Seader v. Martha Stewart Living Omnimedia, Inc. et. al ., filed on July 28, 2015. All of the 13 class action lawsuits name the Old Sequential, MSLO, the MSLO board of directors, Madeline Merger Sub, Inc., Singer Merger Sub, Inc. and the Company as defendants and allege that (a) members of the MSLO board of directors breached their fiduciary duties and (b) Old Sequential, MSLO, Madeline Merger Sub, Inc., Singer Merger Sub Inc. and the Company aided and abetted such alleged breaches of fiduciary duties by the MSLO board of directors. On August 18, 2015, the Delaware Chancery Court issued an order consolidating these actions for all purposes under the caption In re Martha Stewart Living Omnimedia, Inc., et. al . to be the operative complaint in the consolidated action. On January 12, 2016, after the consummation of the Mergers, the plaintiffs filed a Verified Consolidated Amended Class Action Complaint, naming Ms. Martha Stewart, the Company, Old Sequential, Madeline Merger Sub, Inc. and Singer Merger Sub, Inc. and alleging that (a) Ms. Stewart breached her fiduciary duties to MSLO's stockholders and (b) the Company, Old Sequential, Madeline Merger Sub, Inc. and Singer Merger Sub, Inc. aided and abetted Ms. Stewart's breach of her fiduciary duties. On April 4, 2016, Ms. Stewart and the Sequential defendants filed respective motions to dismiss the Verified Consolidated Amended Class Action Complaint. On June 15, 2016, Lead Plaintiffs sought leave to amend the complaint and file the Verified Second Amended Class Action Complaint, which Judge Slights granted on July 14, 2016. On July 18, 2016, Lead Plaintiffs filed the Verified Second Amended Class Action Complaint against Defendants, asserting that Ms. Stewart breached her fiduciary duties and asserting that Sequential, Madeline Merger Sub, Singer Merger Sub, and Holdings aided and abetted the alleged breach of fiduciary duties. On July 28, 2016, Ms. Stewart and the Sequential defendants filed respective motions to dismiss the Verified Second Amended Class Action Complaint. On October 26, 2016, Lead Plaintiffs filed their opposition to Defendants’ motions to dismiss. On November 29, 2016, Ms. Stewart and the Sequential Defendants filed reply briefs in further supports of their motions to dismiss the Verified Second Amended Class Action Complaint. Oral argument on the motions to dismiss has been scheduled for March 22, 2017. The plaintiffs seek to recover unspecified damages allegedly sustained by the plaintiffs, restitution and disgorgement by Ms. Stewart, the recovery of plaintiffs’ attorney's fees and other relief. We believe that we have meritorious defenses to the claims made by the plaintiffs, and we are vigorously defending such claims. Litigation costs in this matter may be significant. The Company does not expect that the ultimate resolution of this matter will have a material effect on the consolidated financial statements. 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. Guaranteed Payments The Company has certain guaranteed payments in connection with acquisitions. Year Ending December 31, (in thousands) 2017 $ 4,089 2018 3,066 2019 2,441 2020 929 Thereafter 1,995 $ 12,520

PREFERRED STOCK

PREFERRED STOCK	12 Months Ended
	Dec. 31, 2016
Preferred Stock Disclosure [Abstract]
PREFERRED STOCK	As of December 31, 2016, the Company had 10,000,000 0.01 On February 3, 2012, Old Sequential designated a series of preferred stock entitled “Series A Preferred Stock”. The Certificate of Designation set forth the rights, preferences, privileges and restrictions of the Series A Preferred Stock, which included the following: · 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 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

STOCK INCENTIVE PLAN, OPTIONS A

STOCK INCENTIVE PLAN, OPTIONS AND WARRANTS	12 Months Ended
	Dec. 31, 2016
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 BOD, or a committee appointed by the BOD, 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 BOD 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 BOD’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 BOD 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 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 and 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 The Company elected to early adopt the provisions of ASU 2016-09 and will reduce compensation cost for actual forfeitures as they occur. Prior to the adoption to ASU 2016-09, the Company’s estimated forfeiture rate utilized in calculating compensation cost was zero percent based on the Company’s limited historical forfeiture experience. Weighted- Average Weighted- Remaining Number of Average Exercise Contractual Life Aggregate Options Price (in Years) Intrinsic Value (in thousands, except share and per share data) 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 - January 1, 2016 129,501 9.65 3.3 148 Granted - - Exercised - - Forfeited or Canceled - - Outstanding - December 31, 2016 129,501 $ 9.65 2.3 $ - Exercisable - December 31, 2016 124,501 $ 9.77 2.4 $ - 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, 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 - January 1, 2016 21,000 2.71 Granted - - Vested (16,000) (2.94) Forfeited or Canceled - - Unvested - December 31, 2016 5,000 $ 1.96 The Company did not grant any stock options during the year ended December 31, 2016 10,000 five 0.1 Risk-free interest rate 0.90 % Expected dividend yield 0.00 % Expected volatility 32.10 % Expected life 3.00 years The Company did not record compensation pertaining to these grants during the year ended December 31, 2016. The Company recorded less than $ 0.1 38,500 five one three 0.1 Risk-free interest rate 1.04 % Expected dividend yield 0.00 % Expected volatility 37.32 % Expected life 3.00 – 3.5 years The Company recorded less than $ 0.1 0.1 0.1 Total compensation expense related to stock options for the years ended December 31, 2016, 2015 and 2014 was less than $ 0.1 0.1 0.1 0.1 0.2 Warrants Weighted- Average Weighted- Remaining Number of Average Exercise Contractual Life Aggregate Warrants Price (in Years) Intrinsic Value (in thousands, except share and per share data) 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 - January 1, 2016 801,760 7.87 4.1 1,377 Granted - - Exercised - - Forfeited or Canceled - - Outstanding - December 31, 2016 801,760 $ 7.87 3.1 $ 51 Exercisable - December 31, 2016 751,760 $ 7.51 2.7 $ 51 A summary of the changes in the Company’s unvested warrants is as follows: Weighted- Number of Average Grant Warrants Date Fair Value 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 - January 1, 2016 150,000 6.32 Granted - - Vested (100,000) 6.32 Forfeited or Canceled - - Unvested - December 31, 2016 50,000 $ 6.32 The Company did not grant any warrants during the years ended December 31, 2016 and 2014. 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 $ 0.2 0.4 Total compensation expense related to warrants for the years ended December 31, 2016, 2015 and 2014 was $ 0.2 0.4 0.1 0.1 0.4 Restricted Stock Weighted- Average Weighted- Remaining Number of Average Grant Vesting Period Aggregate Shares Date Fair Value (in Years) Intrinsic Value (in thousands, except share and per share data) 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 189,602 12.74 Vested (291,535) 6.96 Unvested - January 1, 2016 410,653 8.81 1.8 510 Granted 80,903 5.57 Vested (232,769) 8.08 Unvested - December 31, 2016 258,787 $ 8.45 2.1 $ - During the year ended December 31, 2016, the Company accelerated the vesting of 32,500 0.2 During the year ended December 31, 2016, the Company granted (i) 70,548 10,355 0.5 one five 0.3 During the year ended December 31, 2015, the Company granted (i) 15,000 24,452 150,150 2.4 one four 0.5 During the year ended December 31, 2014, the Company granted (i) 137,500 100,000 23,120 1.8 one three 0.6 0.7 0.5 Total compensation expense related to time-based restricted stock grants for the year ended December 31, 2016, 2015 and 2014 was $ 1.6 2.3 2.1 0.8 2.1 Restricted Stock Units Weighted- Average Weighted- Remaining Number of Average Grant Vesting Period Aggregate Shares Date Fair Value (in Years) Intrinsic Value (in thousands, except share and per share data) Unvested - January 1, 2015 - $ - - $ - Granted 100,000 14.33 Vested - - Unvested - January 1, 2016 100,000 14.33 3.0 - Granted 260,000 7.03 Vested (33,333) (14.33) Unvested - December 31, 2016 326,667 $ 8.52 2.5 $ - During the year ended December 31, 2016, the Company granted 260,000 1.8 0.2 During the year ended December 31, 2015, the Company granted 100,000 1.4 0.4 0.3 Total compensation expense related to time-based restricted stock units grants for the year ended December 31, 2016 and 2015 was $ 0.6 0.3 2.4 2.5 Performance Stock Units Weighted- Average Weighted- Remaining Number of Average Grant Vesting Period Aggregate Shares Date Fair Value (in Years) Intrinsic Value (in thousands, except share and per share 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 - January 1, 2016 1,308,500 10.98 1.4 96 Granted 2,134,100 7.23 Vested (317,833) (9.58) Forfeited or Cancelled (321,400) (11.89) Unvested - December 31, 2016 2,803,367 $ 8.18 2.4 $ - During the year ended December 31, 2016, the Company accelerated the vesting of 108,500 0.5 During the year ended December 31, 2016, the Company granted 2,104,100 30,000 15.4 The Company recorded less than $ 0.1 On February 23, 2016, the Compensation Committee voted to approve, on a discretionary basis, an award of 69,994 20,000 12,000 0.4 During the year ended December 31, 2015 , the Company granted 200,000 2.9 pertaining to these PSUs as the likelihood of such PSUs being earned was not probable. 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, during the year ended December 31, 2015, the Compensation Committee approved, on a discretionary basis, an award of 12,500 0.1 During the year ended December 31, 2014, the Company granted 990,000 9.5 2.9 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 Total compensation expense related to the PSUs for the year ended December 31, 2016 and 2015 was $ 4.0 3.4

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 15 – INCOME TAXES For the Year Ended December 31, 2016 2015 2014 (in thousands) Federal: Current provision $ (111) $ 34 $ - Deferred provision 10,145 9,771 1,689 $ 10,034 $ 9,805 $ 1,689 Foreign: Current provision $ 206 $ 340 $ 146 Deferred provision - - - $ 206 $ 340 $ 146 State: Current provision $ (519) $ 103 $ 322 Deferred provision (564) (11,605) 779 $ (1,083) $ (11,502) $ 1,101 Provision for (benefit from) income taxes $ 9,157 $ (1,357) $ 2,936 For the Year Ended December 31, 2016 2015 2014 Federal statutory rate 35.0 % 35.0 % 35.0 % State taxes net of federal tax benefit 0.2 % 9.7 % 8.9 % Non-deductible transaction costs 0.7 % 123.3 % 70.0 % Noncontrolling interest (16.5) % (174.7) % (6.5) % Valuation allowance 43.2 % 548.4 % (3.5) % Nondeductible compensation 2.2 % 33.4 % 18.4 % Foreign taxes 1.3 % 32.1 % 4.2 % Other 1.1 % 6.3 % 1.7 % Change in state tax rates (5.5) % (741.7) % 0.0 % FIN 48 reversal (3.7) % 0.0 % 0.0 % 58.0 % (128.2) % 128.2 % December 31, 2016 2015 (in thousands) Deferred income tax assets Net operating loss carryforwards $ 83,248 $ 73,959 Capital loss carryforwards 1,280 1,280 Intangible assets - finite life 11,090 10,364 Stock-based compensation 1,668 1,154 Property, plant & equipment 4,544 4,405 Deferred rent 1,028 1,048 Credits 1,910 2,673 Deferred revenue 617 620 Available-for-sale securities 1,600 2,386 Accrued severance - 884 Deferred compensation 3,302 4,813 Other 653 596 110,940 104,182 Deferred income tax liability - long-term Intangible assets - Indefinite-lived (200,468) (184,881) (200,468) (184,881) Less: Valuation Allowance (110,829) (104,182) Net deferred income tax liability - long-term $ (200,357) $ (184,881) Deferred income taxes arise principally from net operating loss (“NOL”) carryforwards and intangible asset deferred tax assets and liabilities. 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, 2016 and 2015. 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 $ 200.4 184.9 110.8 104.2 The Company has federal NOLs available to carryforward to future periods of $ 204.1 2024 214.7 1.3 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, 2013 through December 31, 2016. The Company is currently under examination by the Internal Revenue Service for Martha Stewart Living Omnimedia Inc. and Subsidiaries’ 2013 tax returns. December 31, 2016 2015 (in thousands) Balance at beginning of year $ 270 $ 270 Decreases in prior year tax positions (270) - Increases in prior year tax positions - - Increases in current year tax positions - - Settlements with taxing authorities - - Lapse of statute of limitations - - Balance at end of year $ - $ 270 During the year ended December 31, 2016, the Company released its $ 0.3 The Company recognizes interest and penalties related to unrecognized tax benefits in the tax provision. During the years ended December 31, 2016 and 2015, the Company recognized a gain of $ 0.3 0.1

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 16 – RELATED PARTY TRANSACTIONS 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 0.9 The Company paid TCP $ 0.9 1.4 0.5 2.5 3.5 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 125,000 180,000 20 20 60 200,000 33.3 33.3 33.4 0.4 0.6 0.3 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 $ 17.0 14.8 5.2 7.1 4.1 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 0.4 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 $ 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 December 4, 2015 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 m 1.7 1.8 During the term of the IP License Agreement with the Company, Ms. Stewart will be entitled to receive a guaranteed annual payment of $ 1.3 1.3 0.1 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, 2016
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 BOD. The Company accrued a matching contribution of $ 0.5 0.2 0.1

RESTRUCTURING

RESTRUCTURING	12 Months Ended
	Dec. 31, 2016
Restructuring and Related Activities [Abstract]
RESTRUCTURING	NOTE 18 – RESTRUCTURING During the year ended December 31, 2016, the Company recorded $ 3.2 1.7 0.8 0.3 0.4 8.7 5.5 0.7 1.6 0.9 65 On a cumulative basis, the Company has recorded $ 11.9 The Company did not incur restructuring charges for the years ended December 31, 2014. Restructuring accruals of $ 1.5 6.9 8.1 0.9 Severance & Related Contract Termination Benefits 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 January 1, 2016 4,644 1,628 579 6,851 Charges to expense 1,687 326 755 2,768 Amounts paid (6,331) (454) (1,334) (8,119) Balance at December 31, 2016 $ - $ 1,500 $ - $ 1,500 The remaining contract termination costs are expected to be paid by the end of fiscal 2017.

QUARTERLY DATA (UNAUDITED)

QUARTERLY DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Data [Abstract]
QUARTERLY DATA (UNAUDITED)	NOTE 19 – QUARTERLY DATA (UNAUDITED) First Quarter Second Quarter Third Quarter Fourth Quarter (1) (in thousands, except per share data) 2016 Net revenue $ 34,008 $ 34,154 $ 41,952 $ 45,414 Income from operations 12,031 13,234 21,772 23,099 Income before income taxes 1,434 2,635 7,180 4,539 Consolidated net income 1,035 1,616 3,322 658 Net income attributable to noncontrolling interests (2,111) (1,681) (2,022) (1,638) Net (loss) income attributable to Sequential Brands Group, Inc. and Subsidiaries (1,076) (65) 1,300 (980) Basic (loss) earnings per share: Attributable to Sequential Brands Group, Inc. and Subsidiaries $ (0.02) $ (0.00) $ 0.02 $ (0.02) Diluted (loss) earnings per share: Attributable to Sequential Brands Group, Inc. and Subsidiaries $ (0.02) $ (0.00) $ 0.02 $ (0.02) (1) During the fourth quarter of 2016, the Company recorded an impairment of available-for-sale securities of $ 4.4 0.2 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 interests (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 $ 8.7 1.3 a receivable related to estimated inventory acquired and sold to a third-party during the acquisition of the Revo 0.4 during 2014

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2016
Valuation and Qualifying Accounts [Abstract]
Valuation and Qualifying Accounts	Schedule II – Valuation and Qualifying Accounts Sequential Brands Group, Inc. (in thousands) Description Balance at Additions Deductions Balance at End Reserves and allowance deducted from asset accounts: Accounts receivable (a): Year Ended December 31, 2016 $ 271 $ 475 $ (525) $ 221 Year Ended December 31, 2015 $ 169 $ 201 $ (99) $ 271 Year Ended December 31, 2014 $ 135 $ 75 $ (41) $ 169 (a) - These amounts include reserves for doubtful accounts.

SUMMARY OF SIGNIFICANT ACCOUN28

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Reclassification of Prior Year Presentation and Correction of Immaterial Error	Reclassification of Prior Year Presentation and Correction of Immaterial Error On January 1, 2016, the Company adopted Accounting Standards Update (“ASU”) No. 2015-03 – “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”), which changes the presentation of debt issuance costs in financial statements. ASU 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. As a result of the adoption of ASU 2015-03, the Company has reclassified certain December 31, 2015 balance sheet accounts for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. The Company reclassified $ 7.9 Additionally, the Company has corrected an immaterial error in its consolidated statement of cash flows for the year ended December 31, 2015. This correction is related to the payment of certain guaranteed obligations in connection with previous acquisitions and reflects an increase in cash used in operating activities of $ 3.1 3.1
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 periods. 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, actual results could differ significantly from estimates.
Discontinued Operations	Discontinued Operations The Company accounted for the closure of its wholesale operations during 2013 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 when 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.
Restricted Cash	Restricted Cash Restricted cash at December 31, 2016 consists of cash deposited with a financial institution required as collateral for the Company’s cash-collateralized letter of credit facilities.
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 $ 0.2 0.3 The Company’s accounts receivable, net amounted to $ 53.2 42.0 49 14 13 12 10 26 15 11
Investments	Investments The Company has marketable securities that are classified as available-for-sale securities under ASC 320, Investments – Debt and Equity Securities December 31, 2016 Gross Unrealized Historical Cost Cost Basis (1) Estimated Fair Value Gains Losses (in thousands) Available-for-sale securities $ 12,048 $ 7,673 $ 7,673 $ - $ - (1) December 31, 2015 Gross Unrealized Historical Cost Cost Basis Estimated Fair Value Gains Losses (in thousands) Available-for-sale securities $ 12,048 $ 12,048 $ 5,611 $ - $ 6,437 Based on an evaluation at December 31, 2016, the Company can no longer assert that it has the intent and ability to hold its available-for-sale securities for a period of time sufficient to allow for a recovery in fair value. The Company recorded an other-than-temporary impairment of $ 4.4
Equity Method Investment	Equity Method Investment For investments in entities over which the Company exercises significant influence but which do not meet the requirements for consolidation, the Company uses the equity method of accounting. On July 1, 2016, the Company acquired a 49.9 0.7 The Company evaluates its equity method investment for impairment whenever events or changes in circumstances indicate that the carrying amounts of such investment may not be recoverable. The difference between the carrying value of the equity method investment and its estimated fair value is recognized as an impairment charge when the loss in value is deemed 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 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 first assesses qualitative factors to determine whether it is more likely than not that the fair value of In the first step, the Company will compare the estimated fair value of the reporting unit with its carrying value. The Company has determined that it has a single reporting unit and 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 any of the fiscal years ended December 31, 2016, 2015 or 2014. 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 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 the asset to its future undiscounted net cash flows. If the carrying amount of 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 recoverability of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. During the year ended December 31, 2016, the Company changed its annual impairment testing date from December 31 to October 1. The Company believes this new date is preferable because it allows for more timely completion of the annual impairment test prior to the end of its annual financial reporting period. This change in accounting principle does not delay, accelerate or avoid an impairment charge. The Company has determined that it would be impracticable to objectively determine projected cash flow and related valuation estimates that would have been used as of each October 1 of prior reporting periods without the use of hindsight. As such, the Company applied the change in annual impairment testing date prospectively beginning October 1, 2016. The Company performed its annual impairment evaluation of its indefinite-lived intangible assets and other long-lived assets as of October 1, 2016.
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 Computer hardware/equipment 5 7 Leasehold improvements 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 as a deduction of the carrying value of debt 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.
Treasury Stock	Treasury Stock Treasury stock is recorded at cost as a reduction of equity in the 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, 2016 and 2015. 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, 2016 and 2015.
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, 2016 and 2015.
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 $ 9.6 8.7 5.6 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 and restricted stock units, for which restrictions lapse with the passage of time (“time-based restricted stock”), compensation cost is recognized on a straight-line basis 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 PSUs is recognized on a straight-line basis 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 and expensed on a straight-line basis over the requisite service period of the grant. The Company elected to early adopt the provisions of ASU 2016-09 “Simplifying the Accounting for Share-Based Payments” (“ASU 2016-09”) and will reduce compensation cost for actual forfeitures as they occur. Prior to the adoption to ASU 2016-09, the Company’s estimated forfeiture rate utilized in calculating compensation cost was zero percent based on the Company’s limited historical forfeiture experience. 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. In accordance with ASU No. 2015-17 “Balance Sheet Classification of Deferred Taxes”, all deferred income taxes are reported and classified as non-current. 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. During the year ended December 31, 2016, the Company released its $0.3 million reserve of certain unrecognized tax benefits along with $0.3 million of accrued interest and penalties through current income tax expense in accordance with ASC 740, Income Taxes
Earnings Per Share	Earnings Per Share Basic earnings per share (“EPS”) is computed by dividing net income (loss) attributable to Sequential Brands Group, Inc. and Subsidiaries 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, PSUs 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. Year Ended December 31, 2016 2015 2014 Basic weighted-average common shares outstanding 61,912,410 41,177,523 29,964,604 Acquisition hold back shares - - - Warrants - - - Stock options - - - Performance stock awards - - - Unvested restricted stock - - - Diluted weighted-average common shares outstanding 61,912,410 41,177,523 29,964,604 Year Ended December 31, 2016 2015 2014 Warrants 125,535 502,831 1,421,578 Acquisition hold back shares 172,814 1,375,000 523,630 Unvested restricted stock 122,167 173,987 247,937 Performance based restricted stock 407,303 70,519 - Stock options 7,977 87,256 156,126 Total 835,796 2,209,593 2,349,271
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments which potentially expose the Company to credit risk consist primarily of cash, restricted cash, accounts receivable and available-for-sale securities. Cash is held to meet working capital needs and future acquisitions. Restricted cash is pledged as collateral for a comparable amount of irrevocable standby letters of credit for certain of the Company’s leased properties. Substantially all of the Company’s cash, restricted cash and available-for-sale securities are deposited with high quality financial institutions. At times, however, such cash, restricted cash and available-for-sale 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, 2016. 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 $ 155.5 88.3 41.8 10 11 10 17 16 10 14 12
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 recorded for the year ended December 31, 2016 represents income allocations to Elan Polo International, Inc., a member of DVS Footwear International, LLC (“DVS LLC”), With You, Inc., a member of With You LLC (the partnership between the Company and Jessica Simpson) and JALP, LLC (“JALP”), a member of FUL IP Holdings, LLC (“FUL IP”). Noncontrolling interest recorded for the year ended December 31, 2015 represents income allocations to DVS LLC, With You, Inc. and JALP. Noncontrolling interest recorded for the year ended December 31, 2014 represents income allocations to DVS LLC. The following table sets forth the noncontrolling interest from continuing operations for the years ended December 31, 2016, 2015 and 2014: Year Ended December 31, 2016 2015 2014 (in thousands) With You LLC $ 6,525 $ 4,677 $ - DVS LLC 564 610 422 FUL IP 363 - - Net income attributable to noncontrolling interests $ 7,452 $ 5,287 $ 422 DVS LLC FUL IP With You LLC Total (in thousands) Balance at January 1, 2015 $ 2,369 $ 4,411 $ - $ 6,780 Contributions - - 65,094 65,094 Net income attributable to noncontrolling interests 610 - 4,677 5,287 Distributions (283) - (2,717) (3,000) Balance at December 31, 2015 2,696 4,411 67,054 74,161 Net income attributable to noncontrolling interests 564 363 6,525 7,452 Distributions (609) - (6,191) (6,800) Balance at December 31, 2016 $ 2,651 $ 4,774 $ 67,388 $ 74,813 In connection with the acquisition of With You LLC on April 8, 2015, the Company recorded a noncontrolling interest of $ 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 (the “CODM”) 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 CODM, 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 determined that it has 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 operations consist of a single revenue stream, which is the licensing of its trademark portfolio, with an immaterial portion of revenues derived from television, book, café operations and certain commissions.
Recently Issued Accounting Standards	Recently Issued Accounting Standards ASU No. 2017-04, “Simplifying the Test for Goodwill Impairment” In January 2017, the FASB issued ASU No. 2017-04, “Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”). ASU 2017-04 removes the requirement to compare the implied fair value of goodwill with its carrying amount as part of step 2 of the goodwill impairment test. As a result, under ASU 2017-04, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. ASU 2017-04 is effective prospectively for annual and interim periods beginning on or after December 15, 2019, and early adoption is permitted on testing dates after January 1, 2017. The Company is currently evaluating the impact the adoption of ASU 2017-04 will have on the Company’s consolidated financial statements. ASU No. 2017-01, “FASB Clarifies the Definition of a Business” In January 2017, the FASB issued ASU No. 2017-01, “FASB Clarifies the Definition of a Business” (“ASU 2017-01”). ASU 2017-01 clarifies the definition of a business in ASC 805. The amendments in ASU 2017-01 are intended to make application of the guidance more consistent and cost-efficient. ASU 2017-01 is effective for annual and interim periods beginning after December 15, 2017, with early adoption permitted for transactions that occurred before the issuance date of effective date of the standard if the transactions were not reported in financial statements that have been issued or made available for issuance. The Company does not expect the adoption of ASU 2017-01 to have a material impact on the Company’s consolidated financial statements. ASU No. 2016-18, “Restricted Cash – a consensus of the FASB Emerging Issues Task Force” In November 2016, the FASB issued ASU No. 2016-18, “Restricted Cash – a consensus of the FASB Emerging Issues Task Force” (“ASU 2016-18”). ASU 2016-18 amends ASC 230 to add or clarify guidance on the classification and presentation of restricted cash in the statement of cash flows. Upon adoption of ASU 2016-18, an entity should include in its cash and cash-equivalent balances in the statement of cash flows those amounts that are deemed to be restricted cash and restricted cash equivalents. ASU 2016-18 is effective for annual and interim periods beginning after December 15, 2017, and early adoption is permitted for all entities. The Company does not expect the adoption of ASU 2016-18 to have a material impact on the Company’s consolidated financial statements. ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments” In August 2016, the FASB issued ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). ASU 2016-15 amends the guidance in ASC 230 on the classification of certain cash receipts and payments in the statement of cash flows. The primary purpose of ASU 2016-15 is to reduce the diversity in practice that has resulted from the lack of consistent principles on this topic. ASU 2016-15 is effective for annual and interim periods beginning after December 15, 2017, and early adoption is permitted for all entities. Entities must apply the guidance retrospectively to all periods presented but may apply it prospectively from the earliest date practicable if retrospective application would be impracticable. The Company is currently evaluating the impact the adoption of ASU 2016-15 will have on the Company’s consolidated financial statements. ASU No. 2016-09, “Simplifying the Accounting for Share-Based Payments” In March 2016, the FASB issued ASU 2016-09. ASU 2016-09 simplifies several aspects of the accounting for employee share-based payment transactions for both public and nonpublic entities, including the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. The new guidance, which is part of the Board’s simplification initiative, also contains two practical expedients under which nonpublic entities can use a simplified method to estimate the expected term of an award and make a one-time election to switch from fair value measurement to intrinsic value measurement for liability-classified awards. ASU 2016-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within those annual reporting periods. The Company adopted the provisions of ASU 2016-09 during the fourth quarter of 2016. The adoption of ASU 2016-09 did not have a material impact on the Company’s consolidated financial statements. ASU No. 2016-07, “Simplifying the Equity Method of Accounting” In March 2016, the FASB issued ASU No. 2016-07, “Simplifying the Equity Method of Accounting” (“ASU 2016-07”). ASU 2016-07 simplifies the equity method of accounting by eliminating the requirement to retrospectively apply the equity method to an investment that subsequently qualifies for such accounting as a result of an increase in the level of ownership interest or degree of influence. Consequently, when an investment qualifies for the equity method (as a result of an increase in the level of ownership interest or degree of influence), the cost of acquiring the additional interest in the investee would be added to the current basis of the investor’s previously held interest and the equity method would be applied subsequently from the date on which the investor obtains the ability to exercise significant influence over the investee. ASU 2016-07 further requires that unrealized holding gains or losses in accumulated other comprehensive income related to an available-for-sale security that becomes eligible for the equity method be recognized in earnings as of the date on which the investment qualifies for the equity method. ASU 2016-07 is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years, with early adoption permitted. Entities are required to apply the guidance prospectively to increases in the level of ownership interest or degree of influence occurring after the effective date of ASU 2016-07. Additional transition disclosures are not required upon adoption. The adoption of ASU 2016-07 is not expected to have a material impact on the Company’s consolidated financial statements. ASU No. 2016-05, “Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships” In March 2016, the FASB issued ASU No. 2016-05, “Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships” (“ASU 2016-05”). ASU 2016-05 clarifies that “a change in the counterparty to a derivative instrument that has been designated as the hedging instrument in an existing hedging relationship would not, in and of itself, be considered a termination of the derivative instrument” or “a change in a critical term of the hedging relationship”. As long as all other hedge accounting criteria in ASC 815 are met, a hedging relationship in which the hedging derivative instrument is novated would not be discontinued or need to be redesignated. This clarification applies to both cash flow and fair value hedging relationships. ASU 2016-05 is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. An entity would apply the guidance prospectively unless it elects modified retrospective transition. Early adoption is permitted, including in an interim period. The adoption of ASU 2016-05 is not expected to have a material impact on the Company’s consolidated financial statements. ASU No. 2016-02, “Leases” 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. ASU No. 2016-01, “Amending Guidance on Classification and Measurement of Financial Instruments” In February 2016, the FASB issued ASU No. 2016-01, “Amending Guidance on Classification and Measurement of Financial Instruments” (“ASU 2016-01”). ASU 2016-01 amends the guidance in U.S. GAAP on the classification and measurement of financial instruments. Although ASU 2016-01 retains many current requirements, it significantly revises an entity’s accounting related to (1) the classification and measurement of investments in equity securities and (2) the presentation of certain fair value changes for financial liabilities measured at fair value. ASU 2016-01 also amends certain disclosure requirements associated with the fair value of financial instruments. ASU 2016-01 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The adoption of ASU 2016-01 is not expected to have a material impact on the Company’s consolidated financial statements. ASU No. 2015-16, “Business Combinations – Simplifying the Accounting for Measurement-Period Adjustments” In September 2015, the FASB issued ASU No. 2015-16, “Business Combinations – Simplifying the Accounting for Measurement-Period Adjustments” (“ASU 2015-16”). ASU 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 2015-16 is effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period. The Company adopted the provisions of ASU 2015-16 during the first quarter of 2016. The adoption of ASU 2015-16 did not have a material impact on the Company’s consolidated financial statements. ASU No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” 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 2015-03”), which changes the presentation of debt issuance costs in financial statements. ASU 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 2015-03 is effective for annual periods beginning after December 15, 2015, and interim periods within those years. 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 Company adopted the provisions of ASU 2015-03 on January 1, 2016. As a result of the adoption of ASU 2015-03, the Company has reclassified certain December 31, 2015 balance sheet accounts for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. The Company reclassified $7.9 million between other assets and long-term debt, net of current portion in the Company’s consolidated balance sheet at December 31, 2015. ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2014-09, “Revenue from Contracts with Customers” (‘ASU 2014-09’). ASU 2014-09 provides guidance for revenue recognition and affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets, and supersedes the current revenue recognition requirements in Topic 605, “Revenue Recognition,” and most industry-specific guidance. The core principle of ASU 2014-09 is the recognition of revenue when a company transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled to in exchange for those goods or services. ASU 2014-09 defines a five-step process to achieve this core principle and, in doing so, will require greater use of judgment and estimates than under the current guidance. The FASB subsequently issued amendments providing additional guidance, clarification, and practical expedients as follows: ⋅ In August 2015, the FASB delayed the effective date of this standard by one year, such that the new revenue guidance is now effective for fiscal years beginning after December 15, 2017 (i.e., calendar years beginning on January 1, 2018), and interim periods therein. ⋅ In April 2016, the FASB issued ASU No. 2016-10, “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing,” which amends certain aspects of the guidance in ASU 2014-09 related to identifying performance obligations and applying the new revenue guidance to licensing transactions. ⋅ In May 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients,” which addresses topics of collectability, presentation of sales tax collected from customers, non-cash consideration, contract modifications and completed contracts at transition, and transition disclosures. ⋅ In December 2016, the FASB issued ASU No. 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers,” to provide further clarification on various elements of the new revenue guidance. ASU 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 2014-09. The Company has performed an initial review and does not expect the adoption of ASU 2014-09 to have a material impact on the Company’s consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN29

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Investment	The unrealized gains and losses on the available-for-sale securities held by the Company as of December 31, 2016 and 2015 are set forth below. December 31, 2016 Gross Unrealized Historical Cost Cost Basis (1) Estimated Fair Value Gains Losses (in thousands) Available-for-sale securities $ 12,048 $ 7,673 $ 7,673 $ - $ - (1) December 31, 2015 Gross Unrealized Historical Cost Cost Basis Estimated Fair Value Gains Losses (in thousands) Available-for-sale securities $ 12,048 $ 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 Computer hardware/equipment 5 7 Leasehold improvements Computer software 5 Automobiles and trucks 5 Websites 3
Basic And Diluted Earnings (Loss) Per Common Share	Year Ended December 31, 2016 2015 2014 Basic weighted-average common shares outstanding 61,912,410 41,177,523 29,964,604 Acquisition hold back shares - - - Warrants - - - Stock options - - - Performance stock awards - - - Unvested restricted stock - - - Diluted weighted-average common shares outstanding 61,912,410 41,177,523 29,964,604
Earnings Per Share, Basic and Diluted	Year Ended December 31, 2016 2015 2014 Warrants 125,535 502,831 1,421,578 Acquisition hold back shares 172,814 1,375,000 523,630 Unvested restricted stock 122,167 173,987 247,937 Performance based restricted stock 407,303 70,519 - Stock options 7,977 87,256 156,126 Total 835,796 2,209,593 2,349,271
Noncontrolling Interest	Year Ended December 31, 2016 2015 2014 (in thousands) With You LLC $ 6,525 $ 4,677 $ - DVS LLC 564 610 422 FUL IP 363 - - Net income attributable to noncontrolling interests $ 7,452 $ 5,287 $ 422
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, 2016 and 2015: DVS LLC FUL IP With You LLC Total (in thousands) Balance at January 1, 2015 $ 2,369 $ 4,411 $ - $ 6,780 Contributions - - 65,094 65,094 Net income attributable to noncontrolling interests 610 - 4,677 5,287 Distributions (283) - (2,717) (3,000) Balance at December 31, 2015 2,696 4,411 67,054 74,161 Net income attributable to noncontrolling interests 564 363 6,525 7,452 Distributions (609) - (6,191) (6,800) Balance at December 31, 2016 $ 2,651 $ 4,774 $ 67,388 $ 74,813

FAIR VALUE OF FINANCIAL INSTR30

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table sets forth the carrying value and the fair value of the Company’s financial assets and liabilities required to be disclosed at December 31, 2016 and 2015: Carrying Value Fair Value Financial Instrument Level 12/31/16 12/31/15 12/31/16 12/31/15 (in thousands) Available-for-sale securities 1 $ 7,673 $ 5,611 $ 7,673 $ 5,611 Interest rate swap 2 $ - $ 29 $ - $ 29 Interest rate cap 2 $ 1,248 $ - $ 1,104 $ - 2016 Term Loans 2 $ 582,500 $ - $ 551,324 $ - 2016 Revolving Loan 2 $ 80,500 $ - $ 60,755 $ - 2015 Term Loans 3 $ - $ 464,000 $ - $ 446,320 2015 Revolving Loan 3 $ - $ 86,000 $ - $ 62,880 LNT Contingent earn outs 3 $ - $ - $ - $ - Legacy Payments 3 $ 1,995 $ - $ 1,995 $ -
Schedule of Notional Amounts of Outstanding Derivative Positions	The components of the 2016 Cap Agreements as of December 31, 2016 are as follows: Notional Value Derivative Asset Derivative Liability (in thousands) LIBOR based loans $ 500,000 $ - $ 144

DISCONTINUED OPERATIONS OF WH31

DISCONTINUED OPERATIONS OF WHOLESALE BUSINESS (Tables)	12 Months Ended
	Dec. 31, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Components Of Discontinued Operations, Balance Sheet	December 31, 2016 2015 (in thousands) Prepaid expenses and other current assets $ - $ 113 Long-term liabilities $ - $ 677

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule Of Purchase Price Allocation	The Company made the following updates to the purchase price and measurement period reclassifications during the year ended December 31, 2016 in connection with completing the valuation of the MSLO acquisition: Allocated to: Prepaid expenses and other current assets $ 826 Property and equipment 1,717 Goodwill (11,249) Trademarks 16,398 Customer agreements (8) Accounts payable and accrued expenses (40) Legacy payments (1,749) Deferred tax liability (5,895) $ -
Business Acquisition, Pro Forma Information	The following pro forma information is presented for illustration purposes only and is not necessarily indicative of the results that would have been attained had the acquisition been completed on January 1, 2015, nor is it indicative of results that may occur in any future periods. For the Year Ended December 31, 2016 2015 (in thousands, except share and per share data) Revenues $ 169,241 $ 112,095 Income from continuing operations $ 59,983 $ 31,528 Net loss attributable to Sequential Brands Group, Inc. and Subsidiaries $ (14,744) $ (30,584) Loss per share: Basic and diluted $ (0.24) $ (0.74) Weighted average shares outstanding: Basic and diluted 61,912,410 41,177,523
Business Acquisition Pro Forma Information Nonrecurring Expenses	The pro forma information for the years ended December 31, 2016 and 2015 has been adjusted for the following non-recurring expenses: Years Ended December 31, 2016 2015 (in thousands) Contractual guaranteed minimum royalties for Gaiam Brand Holdco, LLC $ 23,833 $ 13,713 Interest expense on loan agreements and amortization of deferred financing costs (25,615) (3,788) Acquisition-related costs - (3,799) Net (increase) decrease to pro forma net loss $ (1,782) $ 6,126
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	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
Martha Stewart Living Omnimedia, Inc. [Member]
Schedule Of Purchase Price Allocation	The allocation of the purchase price is summarized as follows (in thousands, except share amounts): Cash paid $ 176,722 Fair value of common stock issued (20,014,726 shares) 185,937 Total consideration $ 362,659 Allocated to: Cash $ 39,095 Accounts receivable 17,524 Prepaid expenses and other current assets 1,524 Property and equipment 5,376 Other non-current assets 958 Goodwill 128,713 Trademarks 329,770 Customer agreements 632 Accounts payable and accrued expenses (11,158) Guaranteed contractual payments (12,826) Payments to seller (3,250) Consideration paid to MSLO employees/directors for stock awards (14,227) Legacy payments (1,749) Long-term liabilities (452) Other deferred revenue (1,717) Deferred tax liability (115,554) $ 362,659
Gaiam Brand Holdco, LLC [Member]
Schedule Of Purchase Price Allocation	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 GAIAM SPRI Total consideration paid $ 147,587 Allocated to: Goodwill $ 4,705 Trademarks 142,355 Equity method investment 704 Customer agreements 23 Accrued expenses (200) $ 147,587

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Summary of property and equipment	Property and equipment is summarized as follows: December 31, 2016 2015 (in thousands) Furniture and fixtures $ 4,390 $ 1,492 Computer hardware/equipment 1,173 1,286 Leasehold improvements 4,803 3,777 Computer software 974 748 Websites 400 276 Automobiles and trucks 146 91 Property and equipment 11,886 7,670 Less accumulated depreciation and amortization (4,212) (1,123) Property and equipment, net $ 7,674 $ 6,547

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2016
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Summary of intangible assets	Intangible assets are summarized as follows: Gross Net Carrying Accumulated Carrying December 31, 2016 Useful Lives Amount Amortization Amount (years) (in thousands) Finite-lived intangible assets: Trademarks 15 $ 4,981 $ (1,558) $ 3,423 Customer agreements 4 2,832 (1,738) 1,094 Favorable lease 2 537 (537) - Patents 10 665 (230) 435 $ 9,015 $ (4,063) 4,952 Indefinite-lived intangible assets: Trademarks 1,025,260 Intangible assets, net $ 1,030,212 Gross Net Carrying Accumulated Carrying December 31, 2015 Useful Lives Amount Amortization Amount (years) (in thousands) 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
Summary of future annual estimated amortization expense	Future annual estimated amortization expense is summarized as follows: Years ending December 31, (in thousands) 2017 $ 914 2018 782 2019 591 2020 401 2021 399 Thereafter 1,865 $ 4,952

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill, Impaired [Abstract]
Schedule of Goodwill	Goodwill is summarized as follows: December 31, 2016 2015 (in thousands) Balance at January 1 $ 314,288 $ 169,786 Acquisition of With You LLC - 3,480 Acquisition of the Joe's Jeans business - 1,060 Acquisition of Martha Stewart Living Omnimedia, Inc. (see Note 5) (11,249) 139,962 Acquisition of Gaiam, Inc. Branded Consumer Business 4,705 - Ending balance $ 307,744 $ 314,288

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule Of Long Term Debt [Line Items]
Schedule of long term debt	The components of long-term debt are as follows: December 31, 2016 2015 (in thousands) Secured Term Loans $ 582,500 $ 464,000 Revolving Credit Facility 80,500 86,000 Unamortized deferred financing costs (17,965) (7,935) Total long-term debt, net of unamortized deferred financing costs 645,035 542,065 Less: current portion of long-term debt 28,300 19,000 Long-term debt $ 616,735 $ 523,065
Schedule of long term debt maturities	As of December 31, 2016, the Company’s debt maturities for the next five years and thereafter on a calendar year basis are as follows: Total 2017 2018 2019 2020 2021 Thereafter (in thousands) 2016 Term Loans $ 582,500 $ 28,300 $ 28,300 $ 28,300 $ 28,300 $ 95,800 $ 373,500 2016 Revolving Loan 80,500 - - - - 80,500 - Total $ 663,000 $ 28,300 $ 28,300 $ 28,300 $ 28,300 $ 176,300 $ 373,500

ACCOUNTS PAYABLE AND ACCRUED 37

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses consist of the following: December 31, 2016 2015 (in thousands) Accounts payable $ 2,445 $ 2,623 Accrued Expenses Guaranteed payments in connection with acquisitions - current 4,089 3,622 Interest 3,981 2,969 Compensation 3,576 3,096 Restructuring - 4,855 Other accrued expenses 4,824 6,557 Total accounts payable and accrued expenses $ 18,915 $ 23,722

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Schedule of Operating Leases Spaces	The Company leases the following spaces as of December 31, 2016: Location Type Square Footage Expiration Date New York, NY Corporate Headquarters 176,700 January 31, 2018 New York, NY Office and Showroom 10,900 September 12, 2024 Los Angeles, CA Office 4,724 July 31, 2020
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: Year Ending December 31, (in thousands) 2017 $ 7,390 2018 1,453 2019 914 2020 847 2021 736 Thereafter 2,103 $ 13,443
Future Sublease Income for Operating Leases	Future sublease income due under sublease agreements is summarized as follows: Year Ending December 31, (in thousands) 2017 $ 175 2018 350 2019 175 $ 700
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) 2017 $ 230

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of future payments of guaranteed payments, less imputed interest	Future payments of these guaranteed payments, less imputed interest, are as follows: Year Ending December 31, (in thousands) 2017 $ 4,089 2018 3,066 2019 2,441 2020 929 Thereafter 1,995 $ 12,520

STOCK INCENTIVE PLAN, OPTIONS40

STOCK INCENTIVE PLAN, OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016, 2015 and 2014: Weighted- Average Weighted- Remaining Number of Average Exercise Contractual Life Aggregate Options Price (in Years) Intrinsic Value (in thousands, except share and per share data) 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 - January 1, 2016 129,501 9.65 3.3 148 Granted - - Exercised - - Forfeited or Canceled - - Outstanding - December 31, 2016 129,501 $ 9.65 2.3 $ - Exercisable - December 31, 2016 124,501 $ 9.77 2.4 $ - 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, 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 - January 1, 2016 21,000 2.71 Granted - - Vested (16,000) (2.94) Forfeited or Canceled - - Unvested - December 31, 2016 5,000 $ 1.96
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 and per share data) 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 - January 1, 2016 801,760 7.87 4.1 1,377 Granted - - Exercised - - Forfeited or Canceled - - Outstanding - December 31, 2016 801,760 $ 7.87 3.1 $ 51 Exercisable - December 31, 2016 751,760 $ 7.51 2.7 $ 51 A summary of the changes in the Company’s unvested warrants is as follows: Weighted- Number of Average Grant Warrants Date Fair Value 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 - January 1, 2016 150,000 6.32 Granted - - Vested (100,000) 6.32 Forfeited or Canceled - - Unvested - December 31, 2016 50,000 $ 6.32
Schedule Of Performance Stock Units Activity	A summary of the PSUs activity for the years ended December 31, 2016, 2015 and 2014 is as follows: Weighted- Average Weighted- Remaining Number of Average Grant Vesting Period Aggregate Shares Date Fair Value (in Years) Intrinsic Value (in thousands, except share and per share 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 - January 1, 2016 1,308,500 10.98 1.4 96 Granted 2,134,100 7.23 Vested (317,833) (9.58) Forfeited or Cancelled (321,400) (11.89) Unvested - December 31, 2016 2,803,367 $ 8.18 2.4 $ -
Restricted Stock [Member]
Disclosure of Compensation Related Costs Share based Payments [Line Items]
Schedule of Restricted Stock Activity	A summary of the time-based restricted stock activity for the years ended December 31, 2016, 2015 and 2014 is as follows: Weighted- Average Weighted- Remaining Number of Average Grant Vesting Period Aggregate Shares Date Fair Value (in Years) Intrinsic Value (in thousands, except share and per share data) 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 189,602 12.74 Vested (291,535) 6.96 Unvested - January 1, 2016 410,653 8.81 1.8 510 Granted 80,903 5.57 Vested (232,769) 8.08 Unvested - December 31, 2016 258,787 $ 8.45 2.1 $ -
Restricted Stock Units (RSUs) [Member]
Disclosure of Compensation Related Costs Share based Payments [Line Items]
Schedule of Restricted Stock Activity	A summary of the time-based restricted stock activity for the years ended December 31, 2016, 2015 and 2014 is as follows: Weighted- Average Weighted- Remaining Number of Average Grant Vesting Period Aggregate Shares Date Fair Value (in Years) Intrinsic Value (in thousands, except share and per share data) Unvested - January 1, 2015 - $ - - $ - Granted 100,000 14.33 Vested - - Unvested - January 1, 2016 100,000 14.33 3.0 - Granted 260,000 7.03 Vested (33,333) (14.33) Unvested - December 31, 2016 326,667 $ 8.52 2.5 $ -
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 0.1 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 one three 0.1 Risk-free interest rate 1.04 % Expected dividend yield 0.00 % Expected volatility 37.32 % Expected life 3.00 – 3.5 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 $ 1.3 Risk-free interest rate 2.16 % Expected dividend yield 0.00 % Expected volatility 45.84 % Expected life 7.25 years

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The provision for (benefit from) income taxes from continuing operations consists of the following: For the Year Ended December 31, 2016 2015 2014 (in thousands) Federal: Current provision $ (111) $ 34 $ - Deferred provision 10,145 9,771 1,689 $ 10,034 $ 9,805 $ 1,689 Foreign: Current provision $ 206 $ 340 $ 146 Deferred provision - - - $ 206 $ 340 $ 146 State: Current provision $ (519) $ 103 $ 322 Deferred provision (564) (11,605) 779 $ (1,083) $ (11,502) $ 1,101 Provision for (benefit from) income taxes $ 9,157 $ (1,357) $ 2,936
Schedule of Effective Income Tax Rate Reconciliation	The difference between the provision for (benefit from) income taxes and the expected income tax provision determined by applying the statutory federal and state income tax rates to pre-tax accounting income from continuing operations are as follows: For the Year Ended December 31, 2016 2015 2014 Federal statutory rate 35.0 % 35.0 % 35.0 % State taxes net of federal tax benefit 0.2 % 9.7 % 8.9 % Non-deductible transaction costs 0.7 % 123.3 % 70.0 % Noncontrolling interest (16.5) % (174.7) % (6.5) % Valuation allowance 43.2 % 548.4 % (3.5) % Nondeductible compensation 2.2 % 33.4 % 18.4 % Foreign taxes 1.3 % 32.1 % 4.2 % Other 1.1 % 6.3 % 1.7 % Change in state tax rates (5.5) % (741.7) % 0.0 % FIN 48 reversal (3.7) % 0.0 % 0.0 % 58.0 % (128.2) % 128.2 %
Schedule of Deferred Tax Assets and Liabilities	The components of the Company’s consolidated deferred income tax balances as of December 31, 2016 and 2015 are as follows: December 31, 2016 2015 (in thousands) Deferred income tax assets Net operating loss carryforwards $ 83,248 $ 73,959 Capital loss carryforwards 1,280 1,280 Intangible assets - finite life 11,090 10,364 Stock-based compensation 1,668 1,154 Property, plant & equipment 4,544 4,405 Deferred rent 1,028 1,048 Credits 1,910 2,673 Deferred revenue 617 620 Available-for-sale securities 1,600 2,386 Accrued severance - 884 Deferred compensation 3,302 4,813 Other 653 596 110,940 104,182 Deferred income tax liability - long-term Intangible assets - Indefinite-lived (200,468) (184,881) (200,468) (184,881) Less: Valuation Allowance (110,829) (104,182) Net deferred income tax liability - long-term $ (200,357) $ (184,881)
Schedule of unrecognized income tax benefits reconciliation	A reconciliation of the consolidated liability for gross unrecognized income tax benefits (excluding penalties and interest) is as follows: December 31, 2016 2015 (in thousands) Balance at beginning of year $ 270 $ 270 Decreases in prior year tax positions (270) - Increases in prior year tax positions - - Increases in current year tax positions - - Settlements with taxing authorities - - Lapse of statute of limitations - - Balance at end of year $ - $ 270

RESTRUCTURING (Tables)

RESTRUCTURING (Tables)	12 Months Ended
	Dec. 31, 2016
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	Changes in the restructuring accruals during fiscal 2016 and 2015 were as follows: Severance & Related Contract Termination Benefits 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 January 1, 2016 4,644 1,628 579 6,851 Charges to expense 1,687 326 755 2,768 Amounts paid (6,331) (454) (1,334) (8,119) Balance at December 31, 2016 $ - $ 1,500 $ - $ 1,500

QUARTERLY DATA (UNAUDITED) (Tab

QUARTERLY DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Data [Abstract]
Schedule of Quarterly Financial Information	First Quarter Second Quarter Third Quarter Fourth Quarter (1) (in thousands, except per share data) 2016 Net revenue $ 34,008 $ 34,154 $ 41,952 $ 45,414 Income from operations 12,031 13,234 21,772 23,099 Income before income taxes 1,434 2,635 7,180 4,539 Consolidated net income 1,035 1,616 3,322 658 Net income attributable to noncontrolling interests (2,111) (1,681) (2,022) (1,638) Net (loss) income attributable to Sequential Brands Group, Inc. and Subsidiaries (1,076) (65) 1,300 (980) Basic (loss) earnings per share: Attributable to Sequential Brands Group, Inc. and Subsidiaries $ (0.02) $ (0.00) $ 0.02 $ (0.02) Diluted (loss) earnings per share: Attributable to Sequential Brands Group, Inc. and Subsidiaries $ (0.02) $ (0.00) $ 0.02 $ (0.02) (1) During the fourth quarter of 2016, the Company recorded an impairment of available-for-sale securities of $ 4.4 0.2 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 interests (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 $ 8.7 1.3 a receivable related to estimated inventory acquired and sold to a third-party during the acquisition of the Revo 0.4 during 2014

SUMMARY OF SIGNIFICANT ACCOUN44

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended										12 Months Ended
	Dec. 31, 2016		Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015		Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jul. 04, 2016	Jul. 01, 2016
Significant Accounting Policies [Line Items]
Allowance for doubtful accounts receivable	$ 200					$ 300					$ 200	$ 300
Advertising Expense											9,600	8,700	$ 5,600
Accounts Receivable, Net, Current, Total	53,195					42,026					53,195	42,026
Revenue, Net, Total	45,414	[1]	$ 41,952	$ 34,154	$ 34,008	31,429	[2]	$ 22,981	$ 20,235	$ 13,617	155,528	88,262	41,837
Unrecognized tax benefits	0					270					0	270	270
Capitalized Advertising Costs	400					400					400	400
Prior Period Reclassification Adjustment												7,900
Net Cash Provided by (Used in) Operating Activities											43,038	(5,851)	(3,155)
Net Cash Provided by (Used in) Financing Activities											87,423	366,736	$ 113,810
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities	4,400
Unrecognized Tax Benefits, Decrease Resulting from Current Period Tax Positions											300
Accrued Income Taxes	300										300
Gaiam Brand Holdco, LLC [Member]
Significant Accounting Policies [Line Items]
Revenue, Net, Total											12,000
Business Acquisition, Percentage of Voting Interests Acquired														49.90%	49.90%
Equity Method Investments	$ 700										$ 700
Restatement Adjustment [Member]
Significant Accounting Policies [Line Items]
Net Cash Provided by (Used in) Operating Activities												3,100
Net Cash Provided by (Used in) Financing Activities												3,100
Long Term Liabilities [Member]
Significant Accounting Policies [Line Items]
Unrecognized tax benefits						$ 600						$ 600
Accounts Receivable [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage											49.00%	26.00%
Accounts Receivable [Member] | License One [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage											14.00%	15.00%
Accounts Receivable [Member] | License Two [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage											13.00%	11.00%
Accounts Receivable [Member] | License Three [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage											12.00%
Accounts Receivable [Member] | License Four [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%	10.00%
Sales Revenue, Services, Net [Member] | License One [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage											11.00%	17.00%	14.00%
Sales Revenue, Services, Net [Member] | License Two [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage												16.00%	12.00%
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 2016, the Company recorded an impairment of available-for-sale securities of $4.4 million and a gain of $0.2 million related to the write-off of acquired assets and estimated liabilities assumed during certain of the Company’s acquisitions.
[2]	During the fourth quarter of 2015, the Company recorded $8.7 million in restructuring charges, wrote-off $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	Dec. 31, 2016		Dec. 31, 2015
Historical Cost	$ 12,048		$ 12,048
Cost Basis	7,673	[1]	12,048
Estimated Fair Value	7,673		5,611
Gross Unrealized Gains	0		0
Gross Unrealized Losses	$ 0		$ 6,437
[1]	The cost basis is historical cost less other-than-termporary impairment.

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, 2016
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
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, 2016	Dec. 31, 2015	Dec. 31, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Basic weighted-average common shares outstanding	61,912,410	41,177,523	29,964,604
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	61,912,410	41,177,523	29,964,604

Computation of Diluted EPS (Det

Computation of Diluted EPS (Detail) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock, value, outstanding	835,796	2,209,593	2,349,271
Warrants
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock, value, outstanding	125,535	502,831	1,421,578
Performance based restricted stock
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock, value, outstanding	407,303	70,519	0
Acquisition hold back shares
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock, value, outstanding	172,814	1,375,000	523,630
Unvested restricted stock
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock, value, outstanding	122,167	173,987	247,937
Stock options
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock, value, outstanding	7,977	87,256	156,126

Noncontrolling Interest From Co

Noncontrolling Interest From Continuing Operations (Detail) - USD ($) $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2016

[1]

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

[2]

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Noncontrolling Interest [Line Items]

Net income attributable to noncontrolling interest

$ 1,638

$ 2,022

$ 1,681

$ 2,111

$ 1,670

$ 1,623

$ 1,876

$ 118

$ 7,452

$ 5,287

$ 422

With You LLC [Member]

Noncontrolling Interest [Line Items]

Net income attributable to noncontrolling interest

6,525

4,677

0

DVS LLC [Member]

Noncontrolling Interest [Line Items]

Net income attributable to noncontrolling interest

564

610

422

FUL IP [Member]

Noncontrolling Interest [Line Items]

Net income attributable to noncontrolling interest

$ 363

$ 0

$ 0

[1]

During the fourth quarter of 2016, the Company recorded an impairment of available-for-sale securities of $4.4 million and a gain of $0.2 million related to the write-off of acquired assets and estimated liabilities assumed during certain of the Company’s acquisitions.

[2]

During the fourth quarter of 2015, the Company recorded $8.7 million in restructuring charges, wrote-off $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, 2016		Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015		Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Noncontrolling Interest [Line Items]
Balance					$ 74,161					$ 6,780	$ 74,161	$ 6,780
Contributions											(6,800)	(3,000)	$ (366)
Net income attributable to noncontrolling interests	$ 1,638	[1]	$ 2,022	$ 1,681	2,111	$ 1,670	[2]	$ 1,623	$ 1,876	118	7,452	5,287	422
Distributions											(6,800)	(3,000)
Balance	74,813					74,161					74,813	74,161	6,780
DVS LLC [Member]
Noncontrolling Interest [Line Items]
Balance					2,696					2,369	2,696	2,369
Contributions												0
Net income attributable to noncontrolling interests											564	610	422
Distributions											(609)	(283)
Balance	2,651					2,696					2,651	2,696	2,369
FUL IP [Member]
Noncontrolling Interest [Line Items]
Balance					4,411					4,411	4,411	4,411
Contributions												0
Net income attributable to noncontrolling interests											363	0	0
Distributions											0	0
Balance	4,774					4,411					4,774	4,411	4,411
With You LLC [Member]
Noncontrolling Interest [Line Items]
Balance					$ 67,054					$ 0	67,054	0
Contributions												65,094
Net income attributable to noncontrolling interests											6,525	4,677	0
Distributions											(6,191)	(2,717)
Balance	$ 67,388					$ 67,054					$ 67,388	$ 67,054	$ 0
[1]	During the fourth quarter of 2016, the Company recorded an impairment of available-for-sale securities of $4.4 million and a gain of $0.2 million related to the write-off of acquired assets and estimated liabilities assumed during certain of the Company’s acquisitions.
[2]	During the fourth quarter of 2015, the Company recorded $8.7 million in restructuring charges, wrote-off $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 Measurement of Finan

Fair Value Measurement of Financial Instruments -Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Nov. 30, 2016	Dec. 31, 2016
Fair Value Of Legacy Payments		$ 1,700
Interest Rate Cap [Member]
Derivative, Notional Amount	$ 500,000	500,000
Derivative, Cap Interest Rate	1.50%
Derivative, Maturity Date	Nov. 23, 2018
Interest Expense [Member]
Accretion Expense		$ 300

Fair Value Assets and Liabiliti

Fair Value Assets and Liabilities Measured on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	$ 7,673	$ 5,611
Long-term debt, Carrying Value	616,735	523,065
Financial Instrument | Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, Carrying Value	1,248	0
Long-term debt, Fair Value	1,104	0
Financial Instrument | 2016 Term Loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, Carrying Value	582,500	0
Long-term debt, Fair Value	551,324	0
Financial Instrument | 2015 Term Loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, Carrying Value	0	464,000
Long-term debt, Fair Value	0	446,320
Financial Instrument | 2016 Revolving Loan
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, Carrying Value	80,500	0
Long-term debt, Fair Value	60,755	0
Financial Instrument | 2015 Revolving Loan
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, Carrying Value	0	86,000
Long-term debt, Fair Value	0	62,880
Financial Instrument | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	7,673	5,611
Interest rate swap	0	29
LNT Contingent Earn outs	0	0
Legacy Payments	1,995	0
Financial Instrument | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	7,673	5,611
Interest rate swap	0	29
LNT Contingent Earn outs	0	0
Legacy Payments	$ 1,995	$ 0

Components of the 2016 Cap Agre

Components of the 2016 Cap Agreement (Detail) - Interest Rate Cap [Member] - USD ($) $ in Thousands	Dec. 31, 2016	Nov. 30, 2016
Derivatives, Fair Value [Line Items]
Notional Value	$ 500,000	$ 500,000
Derivative Asset	0
Derivative Liability	$ 144

Discontinued Operations Of Wh54

Discontinued Operations Of Wholesale Business - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Unrecognized Tax Benefits, Beginning Balance	$ 0	$ 270	$ 270

Components of Discontinued Oper

Components of Discontinued Operations of Wholesales Business, Balance Sheet (Detail) - Discontinued Operations, Wholesale Business Segment - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Prepaid expenses and other current assets	$ 0	$ 113
Long-term liabilities	$ 0	$ 677

Acquisitions - Additional Infor

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

Jul. 02, 2016

Dec. 04, 2015

Sep. 11, 2015

Apr. 08, 2015

Aug. 15, 2014

Feb. 29, 2016

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Jul. 04, 2016

Jul. 01, 2016

Sep. 08, 2015

Disclosure Acquisitions Additional Information [Line Items]

Net revenue

$ 45,414,000

[1]

$ 41,952,000

$ 34,154,000

$ 34,008,000

$ 31,429,000

[2]

$ 22,981,000

$ 20,235,000

$ 13,617,000

$ 155,528,000

$ 88,262,000

$ 41,837,000

Business acquisition, cost of acquired entity, cash paid

$ 71,168,000

Business Acquisition Agreement Term Description

18 months

Stock Issued During Period, Value, Acquisitions

$ 1,295,000

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

176,681,757

Common Stock, Par or Stated Value Per Share

$ 0.01

$ 0.01

$ 0.01

$ 0.01

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, Total

71,994,000

Business Combination, Consideration Transferred, Equity Interests Issued and Issuable

$ 176,681,757

Business Combination, Acquisition Related Costs

$ 0

$ 3,799,000

Common Stock [Member]

Disclosure Acquisitions Additional Information [Line Items]

Stock Issued During Period, Shares, Acquisitions

97,087

Stock Issued During Period, Value, Acquisitions

$ 0

Galaxy Brand Holdings Acquisition [Member]

Disclosure Acquisitions Additional Information [Line Items]

Business Acquisition, Effective Date of Acquisition

Aug. 15, 2014

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

1,375,000

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

Noncontrolling Interest, Ownership Percentage by Parent

62.50%

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

Business Acquisition, Share Price

$ 13.34

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 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]

Disclosure Acquisitions Additional Information [Line Items]

Deposits Assets

$ 2,500,000

GBG USA Inc [Member]

Disclosure Acquisitions Additional Information [Line Items]

Deposits Assets

$ 1,500,000

Martha Stewart Living Omnimedia [Member]

Disclosure Acquisitions Additional Information [Line Items]

Net revenue

5,400,000

Income (Loss) from continuing operations

6,100,000

Stock Issued During Period, Shares, Acquisitions

40,436,798

Stock Issued During Period, Value, Acquisitions

$ 40,314

Business Acquisition, Share Price

$ 8.8393

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

19,980,787

Common Stock Conversion Price

$ 6.15

Business Combination, Consideration Transferred, Total

$ 176,681,757

Business Acquisition, Legacy Payments

$ 1,700,000

Martha Stewart Living Omnimedia [Member] | Operating Expense [Member]

Disclosure Acquisitions Additional Information [Line Items]

Business Combination, Acquisition Related Costs

500,000

$ 5,800,000

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

Disclosure Acquisitions Additional Information [Line Items]

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

33,939

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

Disclosure Acquisitions Additional Information [Line Items]

Business Combination, Consideration Transferred, Total

$ 14,200,000

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

Disclosure Acquisitions Additional Information [Line Items]

Common Stock, Par or Stated Value Per Share

$ 0.01

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

Disclosure Acquisitions Additional Information [Line Items]

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

Gaiam Brand Holdco, LLC [Member]

Disclosure Acquisitions Additional Information [Line Items]

Net revenue

12,000,000

Income (Loss) from continuing operations

11,100,000

Business Acquisition, Percentage of Voting Interests Acquired

49.90%

49.90%

Business Combination, Consideration Transferred, Total

147,587,000

Business Combination Aggregate Purchase Price In Cash

$ 145,700,000

Gaiam Brand Holdco, LLC [Member] | Operating Expense [Member]

Disclosure Acquisitions Additional Information [Line Items]

Business Combination, Acquisition Related Costs

$ 3,800,000

Gaiam Brand Holdco, LLC [Member] | Employee Severance [Member]

Disclosure Acquisitions Additional Information [Line Items]

Business Combination, Acquisition Related Costs

$ 1,900,000

Jessica Simpson [Member]

Disclosure Acquisitions Additional Information [Line Items]

Business acquisition, cost of acquired entity, cash paid

$ 119,250,000

Stock Issued During Period, Shares, Acquisitions

97,087

Business Combination, Consideration Transferred, Total

$ 123,367,000

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 2016, the Company recorded an impairment of available-for-sale securities of $4.4 million and a gain of $0.2 million related to the write-off of acquired assets and estimated liabilities assumed during certain of the Company’s acquisitions.

[2]

During the fourth quarter of 2015, the Company recorded $8.7 million in restructuring charges, wrote-off $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.

Acquisitions (Allocation of Pre

Acquisitions (Allocation of Preliminary Purchase Price) (Detail) - USD ($) $ in Thousands	Sep. 11, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Summary Of Purchase Price Allocation [Line Items]
Total consideration paid	$ 71,994
Allocated to:
Goodwill		$ 307,744	$ 314,288	$ 169,786
Gaiam Brand Holdco, LLC [Member]
Summary Of Purchase Price Allocation [Line Items]
Total consideration paid		147,587
Allocated to:
Goodwill		4,705
Trademarks		142,355
Equity method investment		704
Customer agreements		23
Accrued expenses		(200)
Total Consideration Paid		$ 147,587

Summary of Preliminary Allocati

Summary of Preliminary Allocation of Purchase Price (Detail) - USD ($) $ in Thousands	Sep. 11, 2015	Apr. 08, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Summary Of Preliminary Allocation Of Purchase Price [Line Items]
Cash paid	$ 71,168
Guaranteed contractual payments	826		$ 0	$ 16,474	$ 0
Total consideration paid	71,994
Allocated to:
Goodwill	1,060
Trademarks	70,862
Customer agreements	72
Total Consideration Paid	$ 71,994
Jessica Simpson acquisition
Summary Of Preliminary Allocation Of Purchase Price [Line Items]
Cash paid		$ 119,250
Guaranteed contractual payments		2,822
Fair value of common stock issued		1,295
Total consideration paid		123,367
Allocated to:
Goodwill		3,480
Trademarks		184,475
Customer agreements		506
Non-controlling interest		(65,094)
Total Consideration Paid		$ 123,367

Acquisitions (Measurement Perio

Acquisitions (Measurement Period Reclassifications) (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 11, 2015
Allocated to:
Goodwill		$ 1,060
Acquisition Of Martha Stewart Living Omnimedia [Member]
Allocated to:
Prepaid expenses and other current assets	$ 826
Property and equipment	1,717
Goodwill	(11,249)
Trademarks	16,398
Customer agreements	(8)
Accounts payable and accrued expenses	(40)
Legacy payments	(1,749)
Deferred tax liability	(5,895)
Total consideration paid	$ 0

Acquisitions (Allocation of The

Acquisitions (Allocation of The Purchase Price (Detail) - USD ($)	Dec. 04, 2015	Sep. 11, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Summary Of Purchase Price Allocation [Line Items]
Cash paid		$ 71,168,000
Fair value of common stock issued (20,014,726 shares)	$ 176,681,757
Total consideration		$ 71,994,000
Allocated to:
Goodwill			$ 307,744,000	$ 314,288,000	$ 169,786,000
Acquisition of Martha Stewart Living Omnimedia [Member]
Summary Of Purchase Price Allocation [Line Items]
Cash paid	176,722,000
Fair value of common stock issued (20,014,726 shares)	185,937,000
Total consideration	362,659,000
Allocated to:
Cash	39,095,000
Accounts receivable	17,524,000
Prepaid expenses and other current assets	1,524,000
Property and equipment	5,376,000
Other non-current assets	958,000
Goodwill	128,713,000
Trademarks	329,770,000
Customer agreements	632,000
Accounts payable and accrued expenses	(11,158,000)
Guaranteed contractual payments	(12,826,000)
Legacy payments	(1,749,000)
Long-term liabilities	(452,000)
Other deferred revenue	(1,717,000)
Deferred tax liability	(115,554,000)
Total Consideration Paid	362,659,000
EmployeesDirector [Member] | Acquisition of Martha Stewart Living Omnimedia [Member]
Allocated to:
Noncontrolling interst member contribution	(14,227,000)
Seller [Member] | Acquisition of Martha Stewart Living Omnimedia [Member]
Allocated to:
Noncontrolling interst member contribution	$ (3,250,000)

Acquisitions (Consolidated Pro

Acquisitions (Consolidated Pro Forma Information) (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Pro Forma Information [Line Items]
Revenues	$ 169,241	$ 112,095
Income from continuing operations	59,983	31,528
Net loss attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (14,744)	$ (30,584)
Loss per share:
Basic and diluted	$ (0.24)	$ (0.74)
Weighted average shares outstanding:
Basic and diluted	61,912,410	41,177,523

Supplemental Pro Forma Informat

Supplemental Pro Forma Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Pro Forma Information [Line Items]
Contractual guaranteed minimum royalties for Gaiam Brand Holdco, LLC	$ 23,833	$ 13,713
Interest expense on loan agreements and amortization of deferred financing costs	(25,615)	(3,788)
Acquisition-related costs	0	(3,799)
Net (increase) decrease to pro forma net loss	$ (1,782)	$ 6,126

Property And Equipment - Additi

Property And Equipment - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 29, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Other Depreciation and Amortization		$ 3,500	$ 800	$ 300
Gain (Loss) on Disposition of Property Plant Equipment, Total		$ (447)	$ (57)	$ (900)
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Written Of Fixed Assets	$ 400

Property and Equipment from Con

Property and Equipment from Continuing Operations (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment	$ 11,886	$ 7,670
Less accumulated depreciation and amortization	(4,212)	(1,123)
Property and equipment, net	7,674	6,547
Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Property and equipment	4,390	1,492
Office equipment
Property, Plant and Equipment [Line Items]
Property and equipment	1,173	1,286
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment	4,803	3,777
Websites
Property, Plant and Equipment [Line Items]
Property and equipment	400	276
Automobiles and Trucks
Property, Plant and Equipment [Line Items]
Property and equipment	146	91
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 974	$ 748

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 24, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Intangible Assets Disclosure [Line Items]
Amortization expense		$ 1,300	$ 1,100	$ 800
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	$ 0	$ 700	$ 0

Summary of Intangible Assets (D

Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Finite Lived Intangible Assets [Line Items]
Finite-lived intangible asset, Gross Carrying Amount	$ 9,015	$ 8,924
Finite-lived intangible asset, Accumulated Amortization	(4,063)	(2,731)
Finite-lived intangible asset, Net Carrying Amount	4,952	6,193
Intangible assets, net	$ 1,030,212	$ 872,277
Trademarks
Schedule Of Finite Lived Intangible Assets [Line Items]
Finite-lived intangible asset, Useful Lives	15 years	15 years
Finite-lived intangible asset, Gross Carrying Amount	$ 4,981	$ 4,905
Finite-lived intangible asset, Accumulated Amortization	(1,558)	(1,228)
Finite-lived intangible asset, Net Carrying Amount	3,423	3,677
Indefinite lived intangible assets	$ 1,025,260	$ 866,084
Customer agreements
Schedule Of Finite Lived Intangible Assets [Line Items]
Finite-lived intangible asset, Useful Lives	4 years	4 years
Finite-lived intangible asset, Gross Carrying Amount	$ 2,832	$ 2,817
Finite-lived intangible asset, Accumulated Amortization	(1,738)	(1,017)
Finite-lived intangible asset, Net Carrying Amount	$ 1,094	$ 1,800
Favorable lease
Schedule Of Finite Lived Intangible Assets [Line Items]
Finite-lived intangible asset, Useful Lives	2 years	2 years
Finite-lived intangible asset, Gross Carrying Amount	$ 537	$ 537
Finite-lived intangible asset, Accumulated Amortization	(537)	(322)
Finite-lived intangible asset, Net Carrying Amount	$ 0	$ 215
Patents
Schedule Of Finite Lived Intangible Assets [Line Items]
Finite-lived intangible asset, Useful Lives	10 years	10 years
Finite-lived intangible asset, Gross Carrying Amount	$ 665	$ 665
Finite-lived intangible asset, Accumulated Amortization	(230)	(164)
Finite-lived intangible asset, Net Carrying Amount	$ 435	$ 501

Future Annual Estimated Amortiz

Future Annual Estimated Amortization Expense (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Future Annual Estimated Amortization Expense [Line Items]
2,017	$ 914
2,018	782
2,019	591
2,020	401
2,021	399
Thereafter	1,865
Total	$ 4,952	$ 6,193

Summary of Goodwill (Detail)

Summary of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Goodwill [Line Items]
Beginning Balance	$ 314,288	$ 169,786
Ending Balance	307,744	314,288
Acquisition of With You LLC [Member]
Schedule Of Goodwill [Line Items]
Acquisitions	0	3,480
Acquisition of the Joe's Jeans business [Member]
Schedule Of Goodwill [Line Items]
Acquisitions	0	1,060
Acquisition of Martha Stewart Living Omnimedia, Inc. [Member]
Schedule Of Goodwill [Line Items]
Acquisitions	(11,249)	139,962
Acquisition of Gaiam, Inc. Branded Consumer Business [Member]
Schedule Of Goodwill [Line Items]
Acquisitions	$ 4,705	$ 0

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	Nov. 30, 2016	Jul. 31, 2016	Mar. 28, 2013	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
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								$ 2,800	$ 1,500
Line of Credit Facility, Expiration Date			Aug. 15, 2019
Interest Expense, Total								46,200	1,200	$ 7,300
Amortization Of Debt Discount Premium								3,111	7,722	2,444
Long-term Debt							$ 523,065	616,735	523,065
Write off of Deferred Debt Issuance Cost								300	2,100	700
Proceeds from Issuance of Long-term Debt								132,000	390,179	180,000
Interest Rate Swap [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Interest Expense, Total									21,900
Interest Rate Cap [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Derivative, Notional Amount				$ 500,000				500,000
Derivative, Cap Interest Rate				1.50%
Derivative, Maturity Date				Nov. 23, 2018
December 2015 Debt facilities [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, Face amount								$ 368,000
Line of Credit Facility, Interest Rate Description								(i) 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,
Line of Credit Facility, Borrowing Capacity, Description								The Amendment had an effective date of December 4, 2015, and amended certain provisions under the BoA Credit Agreement to, among other things, (i) permit the consummation of the Mergers, (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 GSO Term Loan Agreement (defined below) and (v) designated the Company as the “borrower” under the BoA Credit Agreement. Additionally, the Amendment provided for an additional $8.0 million of Tranche A-1 Term Loans which were made, on December 4, 2015, to the Company by the BoA Lenders.
BoA Credit Agreement [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Repayments of Debt								$ 5,000
BoA Credit Agreement [Member] | July 2016 Debt Facilities [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt Instrument, Covenant Description					(i) maintain a positive net income, (ii) satisfy a maximum loan to value ratio set at 50.0% (applicable to the Revolving Loans and Tranche A Loans) and (iii) satisfy a maximum consolidated first lien leverage ratio, initially set at 2.80:1.00, decreasing over the term of the Amended BoA Credit Agreement until reaching the final maximum ratio of 2.50:1.00 for the fiscal quarter ending September 30, 2018 and thereafter
Long-term Debt					$ 258,000
Debt Instrument, Description					amounting to: (i) the loans outstanding under the Amended BoA Credit Agreement plus, (a) where intellectual property is disposed, 50.0% of the disposed intellectual propertys orderly liquidation value, and (b) where any other assets constituting collateral are disposed or upon the receipt of certain insurance proceeds, 100% of the net proceeds thereof, subject to certain reinvestment rights; and (ii) the Tranche A-1 Loans to the extent that the outstanding principal amount thereof exceeds 10.0% of the orderly liquidation value of the registered trademarks owned by the BoA Facility Loan Parties
Proceeds from Issuance of Long-term Debt					$ 287,500
GSO Term Loan Agreement [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Legal Fees								13,100
Deferred Finance Costs, Net								300
GSO Term Loan Agreement [Member] | July 2016 Debt Facilities [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Line of Credit Facility, Interest Rate Description					(i) the LIBOR rate plus an applicable margin of 8.25% or 9.00% per annum or (ii) the base rate plus an applicable margin of 7.25% or 8.00% per annum
Debt Instrument, Covenant Description					(a) in the event the consolidated total leverage ratio is at least 4.00:1.00, 75% thereof, (b) in the event the consolidated total leverage ratio is less than 4.00:1.00 but at least 3.00:1.00, 50% thereof and (c) in the event the consolidated total leverage ratio is less than 3.00:1.00, 0% thereof. Commencing on March 31, 2017, the Loans under the Amended GSO Credit Agreement will amortize in quarterly installments, equal to 2.00% per annum
Line of Credit Facility, Covenant Terms					The Company may request one or more additional term loan facilities or the increase of term loan commitments under the Amended GSO Credit Agreement 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, subject to the satisfaction of certain conditions in the Amended GSO Credit Agreement.
Debt Instrument, Covenant Compliance					(i) a maximum consolidated total leverage ratio, initially set at 7.25:1.00, decreasing over the term of the Amended GSO Credit Agreement until reaching the final maximum ratio of 6.50:1.00 for the fiscal quarter ending September 30, 2018 and thereafter and (ii) a maximum consolidated first lien leverage ratio, initially set at 2.80:1.00, decreasing over the term of the Amended GSO Credit Agreement until reaching the final maximum ratio of 2.50:1.00 for the fiscal quarter ending September 30, 2018 and thereafter.
Tranche A [Member] | BoA Credit Agreement [Member] | July 2016 Debt Facilities [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, Face amount					$ 133,000
Long-term Debt					133,000
Tranche A -1 Term Loans [Member] | BoA Credit Agreement [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, Face amount					44,500
Tranche A -1 Term Loans [Member] | BoA Credit Agreement [Member] | July 2016 Debt Facilities [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Long-term Debt					$ 44,500
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	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
Line Of Credit Facility Drawn Amount			15,000
Revolving Credit Facility [Member] | BoA Credit Agreement [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Line of Credit Facility, Commitment Fee Percentage					0.375%
Revolving Credit Facility [Member] | BoA Credit Agreement [Member] | July 2016 Debt Facilities [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Line of credit facility, Maximum borrowing capacity					$ 110,000
Long-term Line of Credit					$ 80,500
Revolving Credit Facility [Member] | Tranche A -1 Term Loans [Member] | BoA Credit Agreement [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt Instrument, Interest Rate, Basis for Effective Rate					(a) the LIBOR rate plus 7.00% per annum or (b) the base rate plus 6.00% per annum.
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%
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			$ 75,000
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 Drawn Amount			$ 90,000
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%.
Interest Expense, Total										1,100
Amortization Of Debt Discount Premium										$ 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								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]
Debt Related Commitment Fees and Debt Issuance Costs									2,700
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, Borrowing Capacity, 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 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, Maximum borrowing capacity			$ 60,000
Line Of Credit Facility Incremental Additional Borrowings		$ 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]
Line of credit facility, Maximum borrowing capacity			$ 70,000
Line of Credit Facility, Interest Rate Description							(a) 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] | Revolving Credit Facility [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Line of Credit Facility, Covenant Terms					(i) the Revolving Credit Facility and Tranche A Loans 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 2.33:1.00 and (ii) the Tranche A-1 Loans, 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 (a) with respect to any increase, the proceeds of which will be used solely to finance an acquisition, 2.50:100 and (b) with respect to any other increase, 2.40:1.00, subject to the satisfaction of certain conditions in the Amended BoA Credit Agreement
Trache A Term Loan [Member] | Revolving Credit Facility [Member] | BoA Credit Agreement [Member] | July 2016 Debt Facilities [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt Instrument, Interest Rate, Basis for Effective Rate					(a) the LIBOR rate plus 3.50% per annum or (b) the base rate plus 2.50% per annum
New Secured Term Loan [Member] | December 2015 Debt facilities [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Long-term Debt								$ 152,500
A&R Loan Agreements
Disclosure Long Term Debt Additional Information [Line Items]
Payments of Debt Restructuring Costs								$ 200
GSO Credit Agreement [Member] | July 2016 Debt Facilities [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Line of credit facility, Maximum borrowing capacity					$ 415,000

Components of Long-Term Debt (D

Components of Long-Term Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Long Term Debt [Line Items]
Secured Term Loans	$ 582,500	$ 464,000
Revolving Credit Facility	80,500	86,000
Unamortized deferred financing costs	(17,965)	(7,935)
Total long-term debt, net of unamortized deferred financing costs	645,035	542,065
Less: current portion of long-term debt	28,300	19,000
Long-term debt	$ 616,735	$ 523,065

GSO Term Loan Agreement (Detail

GSO Term Loan Agreement (Detail) - GSO Term Loan Agreement [Member]	12 Months Ended
	Dec. 31, 2016
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 ≤ 6.00 : 1.00
Consolidated Net Leverage Ratio	&#8805; 4.50 : 1.00 < 5.75 : 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, 2016
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 < 6.25 : 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	&#8804; 4.00 : 1.00
Consolidated Net Leverage Ratio	&#8804; 3.75 : 1.00
Applicable Margin - LIBOR Loans	8.00%

Long term debt maturities (Deta

Long term debt maturities (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
2,017	$ 28,300
2,018	28,300
2,019	28,300
2,020	28,300
2,021	176,300
Thereafter	373,500
Total	616,735	$ 523,065
2016 Term Loans [Member]
2,017	28,300
2,018	28,300
2,019	28,300
2,020	28,300
2,021	95,800
Thereafter	373,500
Total	582,500
2016 Revolving Loan [Member]
2,017	0
2,018	0
2,019	0
2,020	0
2,021	80,500
Thereafter	0
Total	$ 80,500

Accounts Payable and Accrued 74

Accounts Payable and Accrued Expenses (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accounts payable	$ 2,445	$ 2,623
Accrued Expenses
Guaranteed payments in connection with acquisitions - current	4,089	3,622
Interest	3,981	2,969
Compensation	3,576	3,096
Restructuring	0	4,855
Other accrued expenses	4,824	6,557
Total accounts payable and accrued expenses	$ 18,915	$ 23,722

Leases - Additional Information

Leases - Additional Information (Detail) $ in Millions	1 Months Ended	12 Months Ended
	Feb. 21, 2017ft²	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense		$ 8.1	$ 1.5	$ 0.6
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
Subsequent Event [Member]
Operating Leased Assets [Line Items]
Lease agreement that expires	Dec. 31, 2033
Corporate Office Space [Member] | Subsequent Event [Member]
Operating Leased Assets [Line Items]
Area of Land | ft²	63,000
Other Rentable Space [Member] | Subsequent Event [Member]
Operating Leased Assets [Line Items]
Area of Land | ft²	7,000
Photo Copiers [Member]
Operating Leased Assets [Line Items]
Lease agreement that expires		Jul. 31, 2018

Operating Leases (Details)

Operating Leases (Details)	12 Months Ended
	Dec. 31, 2016ft²
New York, NY [Member]
Operating Leased Assets [Line Items]
Operating Leases Type	Corporate Headquarters
Operating Leases Square Footage	176,700
Operating Lease Expiration Date	Jan. 31, 2018
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. 12, 2024
Los Angeles, CA [Member]
Operating Leased Assets [Line Items]
Operating Leases Type	Office
Operating Leases Square Footage	4,724
Operating Lease Expiration Date	Jul. 31, 2020

Future annual minimum payments

Future annual minimum payments due (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Operating Leased Assets [Line Items]
2,017	$ 7,390
2,018	1,453
2,019	914
2,020	847
2,021	736
Thereafter	2,103
Total	$ 13,443

Future sublease income (Detail)

Future sublease income (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Operating Leased Assets [Line Items]
2,017	$ 175
2,018	350
2,019	175
Operating Leases, Future Minimum Payments Due, Future Minimum Sublease Rentals	$ 700

Capital Lease (Details)

Capital Lease (Details) $ in Thousands	Dec. 31, 2016USD ($)
Operating Leased Assets [Line Items]
2,017	$ 230

Summary of future payments of g

Summary of future payments of guaranteed payments, less imputed interest (Detail) - Guaranteed Acquisitions Payments [Member] $ in Thousands	Dec. 31, 2016USD ($)
Other Commitments [Line Items]
2,017	$ 4,089
2,018	3,066
2,019	2,441
2,020	929
Thereafter	1,995
Other Commitment	$ 12,520

Preferred Stock - Additional In

Preferred Stock - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Preferred Units [Line Items]
Preferred stock Series A, stated Value	$ 1,000
Conversion of Debenture into Common stock	$ 1,000
Redemption of debenture price per share	$ 0.001
Share amount transfer to principal amount of debentures	$ 1,000
Preferred Stock Shares Authorized	10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Voting Rights	381
Series A Preferred Stock
Preferred Units [Line Items]
Preferred Stock Shares Authorized	19,400
Preferred Stock, Par or Stated Value Per Share	$ 0.001

Stock Incentive Plan, Options82

Stock Incentive Plan, Options and Warrants - Additional Information (Detail) - USD ($)	1 Months Ended		12 Months Ended
	Feb. 23, 2016	Feb. 24, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Mar. 28, 2013	Jan. 05, 2006
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
Unrecognized compensation expense			$ 100,000	$ 100,000	$ 100,000
Share-based Compensation, Total			$ 6,404,000	$ 6,397,000	2,184,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized								366,667
2013 Stock Incentive Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of Options				2,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						2,500,000
Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense				$ 100,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			70,548	150,150
Total unrecognized compensation expense			$ 1,600,000	$ 2,300,000	2,100,000
Unrecognized compensation expense			600,000	700,000	500,000
Fair value of restricted stock grant			500,000	2,400,000	$ 1,800,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options			$ 500,000	$ 500,000
Granted, Number of Options			80,903	189,602	260,620
Restricted Stock | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award Term Of Options			1 year	1 year	1 year
Restricted Stock | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award Term Of Options			5 years	4 years	3 years
Restricted Stock | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares granted			32,500
Restricted stock awards, granted in period					137,500
Unrecognized compensation expense			$ 200,000
Restricted Stock | Board Of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			10,355	24,452	23,120
Restricted Stock | Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period				15,000	100,000
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period	69,994	198,000	30,000
Total unrecognized compensation expense			$ 4	$ 3.4
Unrecognized compensation expense			100,000
Fair value of restricted stock grant			15,400,000
Share Based Compensation Arrangement By Share Based Payment Award Options Vested Value				2,900,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options			$ 2,900,000	$ 1,200,000
Performance Stock Units | Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			20,000	60,000
Granted, Number of Options				200,000
Performance Stock Units | Chief Financial Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			12,000	36,000
Total unrecognized compensation expense			$ 400,000	$ 2,000,000
Performance Stock Units | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			108,500	12,500
Total unrecognized compensation expense			$ 500,000	$ 100,000
Fair value of restricted stock grant					$ 9,500,000
Performance Stock Units | Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			2,104,100
Granted, Number of Options					990,000
Performance Stock Units | Employee 1 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period					50,000
Fair value of restricted stock grant					$ 300,000
Performance Stock Units | Employee 2 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period					250,000
Fair value of restricted stock grant					$ 3,400,000
Performance Stock Units | Employee 3 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period					35,000
Fair value of restricted stock grant					$ 400,000
Performance Stock Units | Employee 4 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense			$ 100,000	100,000
Compensation Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense			300,000
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense			600,000	$ 300,000
Unrecognized compensation expense			$ 200,000
Granted, Number of Options			260,000	100,000
Restricted Stock Units (RSUs) [Member] | Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense			$ 400,000
Restricted Stock Units (RSUs) [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			260,000	100,000
Time-Based Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option expense, Recognition period			2 years 1 month 6 days
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options			$ 800,000
Time-Based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option expense, Recognition period			2 years 6 months
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options			$ 2,400,000
Warrants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option expense, Recognition period			4 months 24 days
Restricted stock awards, granted in period			0	200,000	0
Total unrecognized compensation expense			$ 200,000	$ 400,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				200,000
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 13.32
Share-based Compensation, Total			200,000	$ 400,000	$ 100,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options			100,000
Warrants | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense				1,300,000
Warrants | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of restricted stock grant			1,800,000	1,400,000
Warrants | Restricted Stock Units (RSUs) [Member] | Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense				300,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense			$ 100,000	100,000	100,000
Share-based compensation arrangement by share-based payment award, award vesting period			2 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			2 months 12 days
Employee Stock Option [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense				$ 100,000	$ 100,000
Share-based compensation arrangement by share-based payment award, award vesting period				5 years	5 years
Granted, Number of Options				10,000	38,500
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				5 years	5 years
Employee Stock Option [Member] | Employees [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting period					1 year
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					1 year
Employee Stock Option [Member] | Employees [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting period					3 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					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, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, Aggregate Intrinsic Value	$ 148	$ 3,166	$ 812
Outstanding, Aggregate Intrinsic Value	$ 0	$ 148	$ 3,166	$ 812
Changes in nonvested stock options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, Number of Options	21,000	40,500	62,000
Granted, Number of Options	0	10,000	38,500
Vested, Number of Options	(16,000)	(29,500)	(60,000)
Forfeited or Canceled, Number of Options	0	0	0
Outstanding, Number of Options	5,000	21,000	40,500	62,000
Outstanding, Weighted Average Exercise Price	$ 2.71	$ 2.74	$ 3.21
Granted, Weighted Average Exercise Price	0	2.97	10.07
Vested, Weighted Average Exercise Price	(2.94)	(2.85)	(1.08)
Forfeited or Canceled, Weighted Average Exercise Price	0	0	0
Outstanding, Weighted Average Exercise Price	$ 1.96	$ 2.71	$ 2.74	$ 3.21
Stock Option
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, Number of Options	129,501	373,167	423,667
Granted, Number of Options	0	10,000	38,500
Exercised, Number of Options	0	(253,666)	(87,667)
Forfeited or Canceled, Number of Options	0	0	(1,333)
Outstanding, Number of Options	129,501	129,501	373,167	423,667
Exercisable, Number of Options	124,501
Outstanding, Weighted Average Exercise Price	$ 9.65	$ 4.91	$ 4.45
Granted, Weighted Average Exercise Price	0	12.93	10.07
Exercised, Weighted Average Exercise Price	0	(2.80)	(4.76)
Forfeited or Canceled, Weighted Average Exercise Price	0	0	(18.75)
Outstanding, Weighted Average Exercise Price	9.65	$ 9.65	$ 4.91	$ 4.45
Exercisable, Weighted Average Exercise Price	$ 9.77
Weighted Average Remaining Contractual Life (in years)	2 years 3 months 18 days	3 years 3 months 18 days	2 years	2 years 8 months 12 days
Exercisable, Weighted Average Remaining Contractual Life (in years)	2 years 4 months 24 days
Exercisable, Aggregate Intrinsic Value	$ 0

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
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%
Expected dividend yield	0.00%	0.00%
Expected volatility	32.10%	37.32%
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
Employees Stock Options | Minimum
Summary of Black-Scholes Option-Pricing Model Assumptions in Unvested Stock Options And Warrants [Line Items]
Expected life		3 years
Warrants
Summary of Black-Scholes Option-Pricing Model Assumptions in Unvested Stock Options And Warrants [Line Items]
Risk-free interest rate	2.16%
Expected dividend yield	0.00%
Expected volatility	45.84%
Expected life	7 years 3 months

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, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Changes In Unvested Warrants
Summary Of Company Outstanding Warrant and Changes In Unvested Warrants [Line Items]
Outstanding, Number of Warrants	150,000	15,000	40,000
Granted, Number of Warrants	0	200,000	0
Vested, Number of Warrants	(100,000)	(65,000)	(25,000)
Forfeited or Canceled, Number of Warrants	0	0	0
Outstanding, Number of Warrants	50,000	150,000	15,000	40,000
Outstanding, Weighted Average Exercise Price	$ 6.32	$ 3.05	$ 3
Granted, Weighted Average Exercise Price	0	6.32	0
Vested, Weighted Average Grant Date Fair Value	6.32	5.57	2.97
Forfeited or Canceled, Weighted Average Exercise Price	0	0	0
Outstanding, Weighted Average Exercise Price	$ 6.32	$ 6.32	$ 3.05	$ 3
Warrants
Summary Of Company Outstanding Warrant and Changes In Unvested Warrants [Line Items]
Outstanding, Number of Warrants	801,760	640,160	1,744,922
Granted, Number of Warrants	0	200,000	0
Exercised, Number of Warrants	0	(38,400)	(1,104,762)
Forfeited or Canceled, Number of Warrants	0	0	0
Outstanding, Number of Warrants	801,760	801,760	640,160	1,744,922
Exercisable, Number of Warrants	751,760
Outstanding, Weighted Average Exercise Price	$ 7.87	$ 6.04	$ 3.88
Granted, Weighted Average Exercise Price	0	13.32	0
Exercised, Weighted Average Exercise Price	0	(5.76)	2.63
Forfeited or Canceled, Weighted Average Exercise Price	0	0	0
Outstanding, Weighted Average Exercise Price	7.87	$ 7.87	$ 6.04	$ 3.88
Exercisable, Weighted Average Exercise Price	$ 7.51
Outstanding, Weighted Average Remaining Contractual Life (in Years)	3 years 1 month 6 days	4 years 1 month 6 days	3 years 1 month 6 days	3 years 6 months
Exercisable, Weighted Average Remaining Contractual Life (in Years)	2 years 8 months 12 days
Outstanding, Aggregate Intrinsic Value	$ 51	$ 1,377	$ 4,501	$ 3,323
Exercisable, Aggregate Intrinsic Value	$ 51

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, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Summary Of Restricted Stock Activity [Line Items]
Outstanding, Aggregate Intrinsic Value	$ 148	$ 3,166	$ 812
Outstanding, Aggregate Intrinsic Value	$ 0	$ 148	$ 3,166	$ 812
Restricted Stock
Summary Of Restricted Stock Activity [Line Items]
Outstanding, Number of Options	410,653	512,586	464,847
Granted, Number of Options	80,903	189,602	260,620
Vested, Number of Options	(232,769)	(291,535)	(212,881)
Outstanding, Number of Options	258,787	410,653	512,586	464,847
Weighted Average Grant Date Fair Value	$ 8.81	$ 6.3	$ 5.71
Granted, Weighted Average Grant Date Fair Value	5.57	12.74	6.87
Vested, Weighted Average Grant Date Fair Value	8.08	6.96	5.72
Weighted Average Grant Date Fair Value	$ 8.45	$ 8.81	$ 6.3	$ 5.71
Unvested, Weighted Average Remaining Contractual Life (in years)	2 years 1 month 6 days	1 year 9 months 18 days	1 year 10 months 24 days	2 years 10 months 24 days
Outstanding, Aggregate Intrinsic Value	$ 510	$ 3,470		$ 20
Outstanding, Aggregate Intrinsic Value	$ 0	$ 510	$ 3,470
Performance Stock Units (PSUs)
Summary Of Restricted Stock Activity [Line Items]
Outstanding, Number of Options	1,308,500	1,325,000	0
Granted, Number of Options	2,134,100	200,000	1,325,000
Vested, Number of Options	(317,833)	(210,500)	0
Forfeited or Cancelled, Number of Options	(321,400)	(6,000)
Outstanding, Number of Options	2,803,367	1,308,500	1,325,000	0
Weighted Average Grant Date Fair Value	$ 10.98	$ 10.23	$ 0
Granted, Weighted Average Grant Date Fair Value	7.23	14.33	10.23
Vested, Weighted Average Grant Date Fair Value	(9.58)	(9.33)	0
Forfeited or Cancelled, Weighted Average Grant Date Fair Value	(11.89)	(13.81)
Weighted Average Grant Date Fair Value	$ 8.18	$ 10.98	$ 10.23	$ 0
Unvested, Weighted Average Remaining Contractual Life (in years)	2 years 4 months 24 days	1 year 4 months 24 days	2 years 1 month 6 days	0 years
Outstanding, Aggregate Intrinsic Value	$ 96	$ 3,904	$ 0
Outstanding, Aggregate Intrinsic Value	$ 0	$ 96	$ 3,904	$ 0
Restricted Stock Units (RSUs) [Member]
Summary Of Restricted Stock Activity [Line Items]
Outstanding, Number of Options	100,000	0
Granted, Number of Options	260,000	100,000
Vested, Number of Options	(33,333)	0
Outstanding, Number of Options	326,667	100,000	0
Weighted Average Grant Date Fair Value	$ 14.33	$ 0
Granted, Weighted Average Grant Date Fair Value	7.03	14.33
Vested, Weighted Average Grant Date Fair Value	(14.33)	0
Weighted Average Grant Date Fair Value	$ 8.52	$ 14.33	$ 0
Unvested, Weighted Average Remaining Contractual Life (in years)	2 years 6 months	3 years	0 years
Outstanding, Aggregate Intrinsic Value	$ 0	$ 0
Outstanding, Aggregate Intrinsic Value	$ 0	$ 0	$ 0

Income Taxes - Additional infor

Income Taxes - Additional information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating Loss Carryforwards	$ 1,300
Deferred Tax Assets, Valuation Allowance	110,829	$ 104,182
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	300	100
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	300
Deferred Tax Liabilities, Net	$ 200,357	$ 184,881
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	$ 214,700
Domestic Tax Authority [Member]
Operating Loss Carryforwards	$ 204,100

Provision (benefit) for income

Provision (benefit) for income taxes from continuing operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Provision benefit for income taxes from continuing operations [Line Items]
Current provision, Federal	$ (111)	$ 34	$ 0
Deferred provision, Federal	10,145	9,771	1,689
Federal Income Tax Expense (Benefit), Total	10,034	9,805	1,689
Current provision, Foreign	206	340	146
Deferred provision, Foreign	0	0	0
Foreign Income Tax Expense (Benefit), Total	206	340	146
Current provision, State	(519)	103	322
Deferred provision, State	(564)	(11,605)	779
State and Local Income Tax Expense (Benefit), Total	(1,083)	(11,502)	1,101
Provision for (benefit from) income taxes	$ 9,157	$ (1,357)	$ 2,936

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, 2016	Dec. 31, 2015	Dec. 31, 2014
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	0.20%	9.70%	8.90%
Non-deductible transaction costs	0.70%	123.30%	70.00%
Noncontrolling Interest	(16.50%)	(174.70%)	(6.50%)
Valuation allowance	43.20%	548.40%	(3.50%)
Nondeductible compensation	2.20%	33.40%	18.40%
Foreign taxes	1.30%	32.10%	4.20%
Other	1.10%	6.30%	1.70%
Change in state tax rates	(5.50%)	(741.70%)	0.00%
FIN 48 reversal	(3.70%)	0.00%	0.00%
Total	58.00%	(128.20%)	128.20%

Deferred income tax balances fr

Deferred income tax balances from continuing operations (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred income tax assets
Net operating loss carryforwards	$ 83,248	$ 73,959
Capital loss carryforwards	1,280	1,280
Intangible assets - finite life	11,090	10,364
Stock-based compensation	1,668	1,154
Property, plant & equipment	4,544	4,405
Deferred rent	1,028	1,048
Credits	1,910	2,673
Deferred revenue	617	620
Available-for-sale securities	1,600	2,386
Accrued severance	0	884
Deferred compensation	3,302	4,813
Other	653	596
Deferred Tax Assets, Gross, Noncurrent	110,940	104,182
Deferred income tax liability - long-term
Intangible assets - Indefinite-lived	(200,468)	(184,881)
Deferred Tax Assets, Gross, Total	(200,468)	(184,881)
Less: Valuation Allowance	(110,829)	(104,182)
Net deferred income tax liability - long-term	$ (200,357)	$ (184,881)

Unrecognized Income Tax Benefit

Unrecognized Income Tax Benefits Reconciliation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Contingency [Line Items]
Balance at beginning of year	$ 270	$ 270
Decreases in prior year tax positions	(270)	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	0
Balance at end of year	$ 0	$ 270

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Millions	Jan. 01, 2013	Jun. 22, 2015	Nov. 17, 2014	Jul. 30, 2013	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Aug. 15, 2014
Related Party [Line Items]
Noncontrolling Interest in Variable Interest Entity								$ 0.4
Intangible Asset Agreement Annual Payment								1.7
License Agreement Annual Payment								1.3
License Agreement Payments During Period								1.8
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			$ 8.9
Business Acquisition, Percentage of Voting Interests Acquired			50.50%
ES Originals Inc
Related Party [Line Items]
Royalty Revenue			$ 4.5					17	$ 14.8	$ 5.2
Accrued Royalties								$ 7.1	4.1
TCM Employee
Related Party [Line Items]
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, Equity Instruments Other Than Options, Grants In Period								200,000
Payment For Consulting Services								$ 0.4	$ 0.6	$ 0.3
TCP Employee | Vesting Over Three Years [Member]
Related Party [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage								60.00%	20.00%	20.00%
TCP Employee | Scenario, Forecast [Member] | Vesting Over Three Years [Member]
Related Party [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage					33.40%	33.30%	33.30%
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 m
Accretion Expense								$ 1.3
License Agreement Payments During Period									$ 0.1
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
TCP Agreement
Related Party [Line Items]
Cash Paid For Services								0.9	1.4	$ 0.5
Professional Fees										$ 3.5
Receivables From Series Rendered For Merger And Acquisition	$ 1
License Agreement Annual Payment											$ 0.9
Acquisition of Transaction Fee								$ 12	$ 2.5

Profit sharing plan - Additiona

Profit sharing plan - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Amount	$ 0.5	$ 0.2	$ 0.1

Restructuring - Additional Info

Restructuring - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring Charges, Total	$ 3,200	$ 8,700
Restructuring Reserve	1,500	6,900
Payments for Restructuring	$ 8,100	900
Restructuring and Related Cost, Number of Positions Eliminated	65
Other Restructuring Costs	$ 11,900
Professional Fees [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges, Total	755	679
Restructuring Reserve	0	579	$ 0
Payments for Restructuring	1,334	100
Asset Write-Offs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges, Total	400	900
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges, Total	1,687	5,471
Restructuring Reserve	0	4,644	0
Payments for Restructuring	6,331	827
Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges, Total	326	1,628
Restructuring Reserve	1,500	1,628	$ 0
Payments for Restructuring	$ 454	$ 0

Restructuring (Detail)

Restructuring (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Reserves and allowance deducted from asset accounts:
Beginning Balance	$ 6,900
Charges to expense	3,200	$ 8,700
Amounts paid	(8,100)	(900)
Ending Balance	1,500	6,900
Severance & Related Benefits [Member]
Reserves and allowance deducted from asset accounts:
Beginning Balance	4,644	0
Charges to expense	1,687	5,471
Amounts paid	(6,331)	(827)
Ending Balance	0	4,644
Contract Termination Costs [Member]
Reserves and allowance deducted from asset accounts:
Beginning Balance	1,628	0
Charges to expense	326	1,628
Amounts paid	(454)	0
Ending Balance	1,500	1,628
Professional Fees [Member]
Reserves and allowance deducted from asset accounts:
Beginning Balance	579	0
Charges to expense	755	679
Amounts paid	(1,334)	(100)
Ending Balance	0	579
Total Accrual [Member]
Reserves and allowance deducted from asset accounts:
Beginning Balance	6,851	0
Charges to expense	2,768	7,778
Amounts paid	(8,119)	(927)
Ending Balance	$ 1,500	$ 6,851

QUARTERLY DATA (UNAUDITED) - Ad

QUARTERLY DATA (UNAUDITED) - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Restructuring Charges, Total			$ 3.2	$ 8.7
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities	$ 4.4
Gain Loss On Write Off Of Assets Acquired And Liabilities Assumed	$ 0.2
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) (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended										12 Months Ended
	Dec. 31, 2016	[1]	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	[2]	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net revenue	$ 45,414		$ 41,952	$ 34,154	$ 34,008	$ 31,429		$ 22,981	$ 20,235	$ 13,617	$ 155,528	$ 88,262	$ 41,837
Income from operations	23,099		21,772	13,234	12,031	3,379		13,021	8,310	4,941	70,136	29,651	12,031
Income before income taxes	4,539		7,180	2,635	1,434	(8,751)		6,811	518	2,481	15,788	1,059	2,290
Consolidated net income	658		3,322	1,616	1,035	(4,046)		4,351	549	1,562	6,631	2,416	(646)
Net income attributable to noncontrolling interest	(1,638)		(2,022)	(1,681)	(2,111)	(1,670)		(1,623)	(1,876)	(118)	(7,452)	(5,287)	(422)
Net (loss) income attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (980)		$ 1,300	$ (65)	$ (1,076)	$ (5,716)		$ 2,728	$ (1,327)	$ 1,444	$ (821)	$ (2,871)	$ (1,068)
Basic (loss) earnings per share:
Attributable to Sequential Brands Group, Inc. and Subsidiaries (in dollars per share)	$ (0.02)		$ 0.02	$ 0	$ (0.02)	$ (0.12)		$ 0.07	$ (0.03)	$ 0.04
Diluted (loss) earnings per share:
Attributable to Sequential Brands Group, Inc. and Subsidiaries (in dollars per share)	$ (0.02)		$ 0.02	$ 0	$ (0.02)	$ (0.12)		$ 0.06	$ (0.03)	$ 0.04
[1]	During the fourth quarter of 2016, the Company recorded an impairment of available-for-sale securities of $4.4 million and a gain of $0.2 million related to the write-off of acquired assets and estimated liabilities assumed during certain of the Company’s acquisitions.
[2]	During the fourth quarter of 2015, the Company recorded $8.7 million in restructuring charges, wrote-off $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 Q98

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reserves and allowance deducted from asset accounts:
Balance at Beginning of Period	$ 271	$ 169	$ 135
Additions Charged to Costs and Expenses	475	201	75
Deductions	(525)	(99)	(41)
Balance at End of Period	$ 221	$ 271	$ 169