Sequential Brands (SQBG) 10-K 16 Mar 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Feb. 28, 2018	Jun. 30, 2017
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
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 Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Trading Symbol	sqbg
Entity Public Float			$ 156,660,120
Entity Common Stock, Shares Outstanding		63,347,124

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current Assets:
Cash	$ 18,902	$ 19,133
Restricted cash	1,531	1,521
Accounts receivable, net	60,102	53,195
Available-for-sale securities		7,673
Prepaid expenses and other current assets	8,635	4,366
Total current assets	89,170	85,888
Property and equipment, net	7,035	7,674
Intangible assets, net	995,170	1,030,212
Goodwill		307,744
Other assets	5,836	3,345
Total assets	1,097,211	1,434,863
Current Liabilities:
Accounts payable and accrued expenses	19,126	18,915
Current portion of long-term debt	28,300	28,300
Current portion of deferred revenue	8,102	10,374
Total current liabilities	55,528	57,589
Long-term debt, net of current portion	602,297	616,735
Long-term deferred revenue, net of current portion	11,845	13,909
Deferred income taxes	67,799	200,357
Other long-term liabilities	6,204	8,705
Total liabilities	743,673	897,295
Commitments and Contingencies
Equity:
Preferred stock Series A, $0.01 par value; 10,000,000 shares authorized; none issued and outstanding at December 31, 2017 and 2016
Common stock, $0.01 par value; 150,000,000 shares authorized; 63,652,721 and 62,602,041 shares issued at December 31, 2017 and 2016, respectively, and 63,227,727 and 62,504,355 shares outstanding at December 31, 2017 and 2016, respectively	635	624
Additional paid-in capital	508,444	502,564
Accumulated other comprehensive income (loss)	80	(144)
Accumulated deficit	(225,369)	(39,651)
Treasury stock, at cost; 424,994 shares and 97,686 shares at December 31, 2017 and 2016, respectively	(1,799)	(638)
Total Sequential Brands Group, Inc. and Subsidiaries stockholders’ equity	281,991	462,755
Noncontrolling interest	71,547	74,813
Total equity	353,538	537,568
Total liabilities and equity	$ 1,097,211	$ 1,434,863

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Statement Of Financial Position [Abstract]
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	63,652,721	62,602,041
Common stock, shares outstanding	63,227,727	62,504,355
Treasury stock, shares	424,994	97,686

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Net revenue	$ 167,464	$ 155,528	$ 88,262
Operating expenses	79,443	85,392	58,611
Impairment charges	340,628	0	0
(Loss) income from operations	(252,607)	70,136	29,651
Other expense (income)	1,583	3,810	(1,133)
Interest expense, net	59,891	50,538	29,725
(Loss) income before income taxes	(314,081)	15,788	1,059
(Benefit from) provision for income taxes	(132,535)	9,157	(1,357)
Net (loss) income	(181,546)	6,631	2,416
Net income attributable to noncontrolling interest	(4,172)	(7,452)	(5,287)
Net loss attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (185,718)	$ (821)	$ (2,871)
Loss per share attributable to Sequential Brands Group, Inc. and Subsidiaries:
Basic and diluted (in dollars per share)	$ (2.95)	$ (0.01)	$ (0.07)
Weighted-average common shares outstanding:
Basic and diluted (in shares)	62,861,743	61,912,410	41,177,523

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (181,546)	$ 6,631	$ 2,416
Other comprehensive (loss) income:
Unrealized gain (loss) on available-for-sale securities		2,062	(6,437)
Reclassification adjustment related to impairment of available-for-sale securities		4,375
Unrealized gain (loss) on interest rate caps	224	(144)
Unrealized gain on interest rate hedging transactions		29	7
Other comprehensive income (loss)	224	6,322	(6,430)
Comprehensive (loss) income	(181,322)	12,953	(4,014)
Comprehensive income attributable to noncontrolling interest	(4,172)	(7,452)	(5,287)
Comprehensive (loss) income attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (185,494)	$ 5,501	$ (9,301)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands	Total Sequential Brands Group, Inc. and Subsidiaries Stockholders' EquityGalaxy Brand Holdings, Inc. [Member]	Total Sequential Brands Group, Inc. and Subsidiaries Stockholders' EquityWith You LLC [Member]	Total Sequential Brands Group, Inc. and Subsidiaries Stockholders' Equity	Common Stock [Member]Galaxy Brand Holdings, Inc. [Member]	Common Stock [Member]With You LLC [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]Galaxy Brand Holdings, Inc. [Member]	Additional Paid-In Capital [Member]With You LLC [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Accumulated Deficit [Member]	Treasury Stock [Member]	Noncontrolling Interest [Member]	Galaxy Brand Holdings, Inc. [Member]	With You LLC [Member]	Total
Balance at Dec. 31, 2014			$ 258,120			$ 39			$ 295,719	$ (36)	$ (35,959)	$ (1,643)	$ 6,780			$ 264,900
Balance (in shares) at Dec. 31, 2014						39,300,580						197,784
Issuance of common stock in connection with stock option exercises			710						710							710
Issuance of common stock in connection with stock option exercises (in shares)						253,666
Issuance of common stock in connection with acquisition	$ 185,937	$ 1,295		$ 20			$ 185,917	$ 1,295						$ 185,937	$ 1,295
Issuance of common stock in connection with acquisition (in shares)				20,014,726	97,087
Stock-based compensation			6,397						6,397							6,397
Stock-based compensation (in shares)						382,986
Issuance of common stock in connection with warrant exercise			223						223							223
Issuance of common stock in connection with warrant exercise (in shares)						38,400
Noncontrolling interest recorded in connection with acquisition													65,094			65,094
Issuance common stock in connection with debt financing			11,496			$ 1			11,495							11,496
Issuance common stock in connection with debt financing (in shares)						740,740
Stock registration costs			(1,876)						(1,876)							(1,876)
Unrealized loss on interest rate hedging transactions			7							7						7
Unrealized gain (loss) on available-for-sale securities			(6,437)							(6,437)						(6,437)
Repurchase of common stock			(1,513)									$ (1,513)				(1,513)
Repurchase of common stock (in shares)												149,927
Retirement of treasury stock in connection with Martha Stewart Living Omnimedia acquisition									(3,156)			$ 3,156
Retirement of treasury stock in connection with Martha Stewart Living Omnimedia acquisition (in shares)						(347,711)
Common stock par value change in connection with Martha Stewart Living Omnimedia acquisition						$ 545			(545)
Noncontrolling interest distribution													(3,000)			(3,000)
Net income attributable to noncontrolling interest													5,287			5,287
Net loss attributable to common stockholders			(2,871)								(2,871)					(2,871)
Balance at Dec. 31, 2015			451,488			$ 605			496,179	(6,466)	(38,830)		74,161			525,649
Balance (in shares) at Dec. 31, 2015						60,480,474
Treasury stock, shares												(347,711)
Stock-based compensation			6,404			$ 5			6,399							6,404
Stock-based compensation (in shares)						746,567
Issuance of common stock in connection with warrant exercise						$ 14			(14)
Issuance of common stock in connection with warrant exercise (in shares)						1,375,000
Unrealized loss on interest rate hedging transactions			29							29						29
Unrealized gain (loss) on available-for-sale securities																2,062
Unrealized gain and reclassification adjustment on available-for-sale securities			6,437							6,437						6,437
Unrealized gain (loss) on interest rate cap			(144)							(144)						(144)
Repurchase of common stock			(638)									$ (638)				(638)
Repurchase of common stock (in shares)												(97,686)
Noncontrolling interest distribution													(6,800)			(6,800)
Net income attributable to noncontrolling interest													7,452			7,452
Net loss attributable to common stockholders			(821)								(821)					(821)
Balance at Dec. 31, 2016			462,755			$ 624			502,564	(144)	(39,651)	$ (638)	74,813			537,568
Balance (in shares) at Dec. 31, 2016						62,602,041
Treasury stock																$ (638)
Treasury stock, shares												(97,686)				(97,686)
Stock-based compensation			5,911			$ 11			5,900							$ 5,911
Stock-based compensation (in shares)						1,050,680
Unrealized gain (loss) on interest rate cap			224							224						224
Repurchase of common stock			(1,161)									$ (1,161)				(1,161)
Repurchase of common stock (in shares)												(327,308)
Noncontrolling interest distribution													(7,438)			(7,438)
Net income attributable to noncontrolling interest													4,172			4,172
Net loss attributable to common stockholders			(185,718)								(185,718)					(185,718)
Balance at Dec. 31, 2017	$ 20		$ 281,991			$ 635	$ 20		$ 508,444	$ 80	$ (225,369)	$ (1,799)	$ 71,547	$ 20		353,538
Balance (in shares) at Dec. 31, 2017						63,652,721						(424,994)
Treasury stock																$ (1,799)
Treasury stock, shares																(424,994)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash Flows From Operating Activities
Net (loss) income	$ (181,546)	$ 6,631	$ 2,416
Adjustments to reconcile net (loss) income to net cash provided by (used in) operating activities:
Provision for bad debts	689	295	201
Depreciation and amortization	4,788	4,765	1,893
Stock-based compensation	5,911	6,404	6,397
Impairment of available-for-sale securities		4,375
Amortization of deferred financing costs and debt discount	3,862	3,111	7,722
Impairment charges	340,628	0	0
Gain on sale of trademark			(700)
Income from equity method investment	(22)	(9)
Loss on disposal of property and equipment	2	447	57
Realized loss on sale of available-for-sale securities	1,916
Deferred income taxes	(132,669)	9,581	(1,834)
Changes in operating assets and liabilities:
Accounts receivable	(7,596)	(11,464)	(9,244)
Prepaid expenses and other assets	(6,350)	2,347	2,988
Accounts payable and accrued expenses	59	(5,132)	(15,329)
Deferred revenue	(3,336)	22,126	46
Other liabilities	1,874	125	(254)
Cash Provided By (Used in) Operating Activities From Continuing Operations	28,210	43,602	(5,641)
Cash Used In Operating Activities From Discontinued Operations		(564)	(210)
Cash Provided By (Used in) Operating Activities	28,210	43,038	(5,851)
Cash Flows From Investing Activities
Cash paid for acquisitions, net of cash acquired		(146,883)	(328,044)
Cash paid for equity method investment		(704)
Investments in intangible assets, including registration and renewal costs	(335)	(500)	(437)
Sale of available-for-sale securities	5,757
Purchases of property and equipment	(3,061)	(3,325)	(1,462)
Proceeds from sale of property and equipment	2	45	5
Purchase of available-for-sale securities			(12,048)
Changes in restricted cash	(10)	(1,521)
Proceeds from sale of trademark	500		140
Cash Provided By (Used in) Investing Activities	2,853	(152,888)	(341,846)
Cash Flows From Financing Activities
Proceeds from debt and long-term borrowings	10,000	132,000	390,179
Proceeds from sale of common stock			10,000
Proceeds from options exercised			710
Proceeds from warrants exercised			223
Stock registration costs	(20)		(1,876)
Payment of long-term debt	(28,300)	(19,000)	(15,679)
Purchase of interest rate caps		(1,248)
Guaranteed payments in connection with acquisitions	(4,375)	(3,750)	(3,100)
Payment of financing costs		(13,141)	(9,208)
Repurchases of common stock	(1,161)	(638)	(1,513)
Noncontrolling interest distributions	(7,438)	(6,800)	(3,000)
Cash (Used in) Provided By Financing Activities	(31,294)	87,423	366,736
Net (Decrease) Increase In Cash	(231)	(22,427)	19,039
Cash — Beginning of period	19,133	41,560	22,521
Cash — End of period	18,902	19,133	41,560
Supplemental Disclosures Of Cash Flow Information
Cash paid for: Interest	55,755	45,308	19,288
Cash paid for: Taxes	163	178	1,059
Non-cash Investing And Financing Activities
Accrued purchases of property and equipment at year end	152	10
Unrealized gain (loss) on available-for-sale securities during the year		2,062	(6,437)
Unrealized loss on interest rate cap during the period	$ 224	$ (144)
Common stock issued in connection with acquisitions			187,232
Noncontrolling interest recorded in connection with acquisitions			65,094
Receivable for sale of trademark			560
Guaranteed contractual payments recorded on acquisitions			16,474
Debt discount recorded on sale of common stock to debtholders			$ 1,496

Organization and Nature of Oper

Organization and Nature of Operations	12 Months Ended
	Dec. 31, 2017
Organization and Nature of Operations [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, 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, 201 7 , 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 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, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 , and ASC 205, Presentation of Financial Statements , which requires that only a component of an entity or a group of components of an entity, that represents a strategic shift that has, or will have, a major effect on the reporting entity’s operations that has been disposed of or is classified as held for sale and has operations and cash flows that can be clearly distinguished from the rest of the entity be reported as discontinued operations and assets held for sale. In the period a component of an entity has been disposed of or classified as held for sale, the results of operations for the periods presented are reclassified into separate line items in the statements of operations. Assets and liabilities are also reclassified into separate line items on the related balance sheets for the periods presented. The statements of cash flows for the periods presented are also reclassified to reflect the results of discontinued operations as separate line items. 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.  In 2017, t he Company entered into a transaction with a media company for which it receives advertising credits as part of the consideration exchanged for trademark licensing rights . Th is transaction is recorded at the estimated fair value of the advertising credits received, as their fair value is deemed more readily determinable than the fair value of the trademark licensing right provided by the Company, in accordance with ASC 845, Nonmonetary Transactions . The fair value of the advertising credits are recorded as revenue and in other assets when earned, and expensed when the advertising credits are utilized. The Company recorded revenue of $3.7 million for the year ended December 31, 2017 related to the advertising credits earned. The Company did not record any expense related to the advertising credits as they have not yet been utilized. Restricted Cash Restricted cash at December 31, 2017 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 $0.6 million and $0.2 million at December 31, 2017 and 2016, respectively. The Company’s accounts receivable, net amounted to $60.1 million and $53.2 million as of December 31, 2017 and 2016, respectively. Three licensees accounted for approximately 53% ( 25% , 15% , and 13% ) of the Company’s total consolidated accounts receivable, net balance as of December 31, 2017 and 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. The Company does not believe the accounts receivable balance s from these licensees represents a significant collection risk based on past collection experience.  Investments The Company had marketable securities that were classified as available-for-sale securities under ASC 320, Investments – Debt and Equity Securities . Such available-for-sale securities were reported at fair value in the consolidated balance sheets and, at the time of purchase, were reported in the consolidated statements of cash flows as an investing activity. The Company reviewed its available-for-sale securities at each reporting period to determine whether a decline in fair value was other-than-temporary. Any decline in fair value that wa s determined to be other-than-temporary would result in an adjustment for an impairment charge in the consolidated statements of operations. The primary factors the Company consider ed in its determination we re (i) the length of time that the fair value of the available-for-sale security wa s below the Company’s carrying value, (ii) the financial condition and operating performance of the available-for-sale security, (iii) the reason for decline in fair value and (iv) the Company’s intent and ability to hold the investment in available-for-sale security for a period of time sufficient to allow for a recovery in fair value. Realized gains and losses from the sale of available-for-sale securities, if any, we re determined on a specific-identification basis.  During the second quarter of 2017, the Company sold its available-for-sale securities for $5.8 million. The book cost basis of the available-for-sale securities was approximately $7.7 million, which was determined using the specific identification method. The sale resulted in a net realized loss of $1.9 million, which is recorded in other expense (income) in the consolidated statement of operations for the year ended December 31, 2017.  The unrealized gains and losses on the available-for-sale securities held by the Company as of December 31, 2016 are set forth below.    December 31, 2016  Gross Unrealized  Historical Cost Cost Basis Estimated Fair Value Gains Losses   (in thousands)   Available-for-sale securities $ 12,048 $ 7,673 $ 7,673 $ - $ -  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 value of the Company’s equity method investment was $0.8 million and $0.7 million as of December 31, 2017 and 2016, respectively, and is included in other asset s in the consolidated balance sheets. The Company's share of earnings from its equity method investee, which was not material for the years ended December 31, 2017 and 2016, is included in other (income) expense 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 represents the excess of purchase price over the fair value of net assets acquired in business combinations accounted for under the purchase method of accounting. On an annual basis and as needed, the Company tests goodwill and indefinite lived trademarks for impairment through the use of discounted cash flow models. Other intangibles with determinable lives, including certain trademarks, customer agreements, patents and a favorable lease, are evaluated for the possibility of impairment when certain indicators are present, and are otherwise amortized on a straight-line basis over the estimated useful lives of the assets (currently ranging from 2 to 15 years). Assumptions used in our discounted cash flow models are as follows: (i) discount rates; (i i) projected avera ge revenue growth rates; and (iii ) projected long-term growth rates. Our estimates also factor in economic conditions and expectations of management, which may change in the future based on period-specific facts and circumstances.  Due to the identification of impairment indicators during the quarter ended September 30, 2017, the Company performed impairment testing of its goodwill and indefinite-lived assets at September 30, 2017, which replaced its October 1 st annual test. As a result of its testing, the Company recorded a non-cash impairment charge of $36.5 million relating to its indefinite-lived intangible assets during the quarter ended September 30, 2017.  Due to the identification of impairment indicators during the quarter ended December 31, 2017, the Company performed impairment testing of its goodwill and indefinite-lived assets at December 31, 2017. As a result of its testing, the Company recorded a non-cash goodwill impairment charge of $304.1 million during the quarter ended December 31, 2017. See Notes 3, 7 and 8 for further details. 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 cha nge in accounting principle did 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. 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, 2017 and 2016. 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, 2017 and 2016. 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, 2017 and 2016. 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 $6.9 million, $9.6 million and $8.7 million for the years ended December 31, 2017, 2016 and 2015, respectively. As of December 31, 2017 and 2016, 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 “PSUs”), 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. Fair value cost for stock options and warrants is calculated using the Black-Scholes valuation model and is 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 reduces 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 end ed December 31, 2017, the C ompany did not have any reserves or interest and penalties to record through current income tax expense in accordance with ASC 740, Income Taxes (“ASC 740”). 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. Interest and penalties related to uncertain tax positions, if any, are recorded in income tax expense. Tax years that remain open for assessment for federal and state tax purposes include the years ended December 31, 2014 through December 31, 2017. 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,  2017 2016 2015   Basic weighted-average common shares outstanding 62,861,743 61,912,410 41,177,523  Warrants - - -  Acquisition hold back shares - - -  Unvested restricted stock - - -  Performance based restricted stock - - -  Stock options - - -  Diluted weighted-average common shares outstanding 62,861,743 61,912,410 41,177,523 The computation of diluted EPS for the years ended December 31, 2017, 2016 and 2015 excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive:     Year Ended December 31,  2017 2016 2015   Warrants - 125,535 502,831  Acquisition hold back shares - 172,814 1,375,000  Unvested restricted stock 166,607 122,167 173,987  Performance based restricted stock 65,087 407,303 70,519  Stock options - 7,977 87,256  Total 231,694 835,796 2,209,593   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, 2017. 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 $167.5 million , $155.5 million and $88.3 million during the years ended December 31, 2017, 2016 and 2015, respectively. During the year ended December 31, 2017, three licensees represented at least 10% of net revenue, each accounting for 11% of the Company’s net revenue. 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. 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 . If classified as a liability, the liability is remeasured to fair value at each subsequent reporting date until the contingency is settled. Increases in fair value are recorded as losses, while decreases are recorded as gains. If classified as equity, contingent consideration is not remeasured and subsequent settlement is accounted for within equity.  Noncontrolling Interest Noncontrolling interest recorded for the year ended December 31, 2017 represents income allocations to Elan Polo International, Inc., a member of DVS Footwear International, LLC (“DVS LLC”) and With You, Inc., a member of With You LLC (the partnership between the Company and Jessica Simpson) and a loss allocation to JALP, LLC (“JALP”), a member of FUL IP Holdings, LLC (“FUL IP”). Noncontrolling interest recorded for the year ended December 31, 2016 represents income allocations to DVS LLC, With You, Inc. and JALP. Noncontrolling interest recorded for the year ended December 31, 2015 represents income allocations to DVS LLC and With You, Inc. The following table sets forth the noncontrolling interest for the years ended December 31, 2017, 2016 and 2015:     Year Ended December 31,  2017 2016 2015  (in thousands)  With You LLC $ 5,816 $ 6,525 $ 4,677  DVS LLC 581 564 610  FUL IP (2,225) 363 -  Net income attributable to noncontrolling interests $ 4,172 $ 7,452 $ 5,287    The following table sets forth the noncontrolling interest as of December 31, 2017 and 2016:     DVS LLC FUL IP With You LLC Total  (in thousands)  Balance at January 1, 2016 $ 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   Net income (loss) attributable to noncontrolling interests 581 (2,225) 5,816 4,172  Distributions (564) (363) (6,511) (7,438)  Balance at December 31, 2017 $ 2,668 $ 2,186 $ 66,693 $ 71,547  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. 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  ASU No. 2017-12, “Targeted Improvements to Accounting for Hedging Activities”  In August 2017, the FASB issued ASU No. 2017-12, “Targeted Improvements to Accounting for Hedging Activities” (“ASU 2017-12”). ASU 2017-12 amends the hedge accounting recognition and presentation requirements in ASC 815, Derivatives and Hedging . The amendments in ASU 2017-12 are intended to improve the transparency and understandability of information about an entity’s risk management activities and simplify the application of hedge accounting.  ASU 2017-12 is effective for annual and interim periods beginning after December 15, 2018, and early adoption is permitted. The Company does not expect the adoption of ASU 2017-12 to have a material impact on the Company’s consolidated financial statements.  ASU No. 2017-09, “FASB Amends the Scope of Modification Accounting for Share-Based Payment Arrangements”  In May 2017, the FASB issued ASU No. 2017-09, “FASB Amends the Scope of Modification Accounting for Share-Based Payment Arrangements” (“ASU 2017-09”). ASU 2017-09 provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting under ASC 718, Compensation – Stock Compensation . Specifically, an entity would not apply modification accounting if the fair value, vesting conditions, and classification of the awards are the same immediately before and after the modification.  ASU 2017-09 is effective for annual and interim periods beginning after December 15, 2017, and early adoption is permitted. The Company does not expect the adoption of ASU 2017-09 to have a material impact on the Company’s consolidated financial statements.   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 S tep 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 adopted the provisions of ASU 2017-04 during the first quarter of 2017. The adoption of ASU 2017-04 did not have a material impact 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 payment

Fair Value Measurement of Finan

Fair Value Measurement of Financial Instruments	12 Months Ended
	Dec. 31, 2017
Fair Value Measurement of Financial Instruments [Abstract]
Fair Value Measurement of Financial Instruments	NOTE 3 – FAIR VALUE OF FINANCIAL INSTRUMENTS ASC 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”), defines fair value, establishes a framework for measuring fair value in GAAP and provides for expanded disclosure about fair value measurements. ASC 820-10 applies to all other accounting pronouncements that require or permit fair value measurements. 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.  During the year ended December 31, 2017, the Company recorded non-cash impairment charges of $36.5 million for indefinite-lived intangible assets related to the trademarks of five of the Company’s non-core brands: Caribbean Joe , Revo , Franklin Mint , Nevados , and FUL . Fair value for each trademark was determined based on the income approach using estimates of future discounted cash flows, a Level 3 measure within the fair value hierarchy. The impairments arose due to reduced contractual minimums or reduced sales forecasts in key distribution channels for these brands. When an intangible asset’s useful life is no longer considered to be indefinite, it must be amortized over the remaining period that it is expected to contribute to cash flows. The Company determined that certain trademarks which had been impaired during the year ended December 31, 2017 should no longer be classified as indefinite-lived intangible assets. The Company recorded less than $0.1 million in amortization during the year ended December 31, 2017 related to these trademarks. The following table shows the change in indefinite-lived assets for the year ended December 31, 2017:    December 31,  2017  (in thousands)   Balance at January 1 $ 1,025,260  Additions 2,383  Impairment charges (36,505)  Reclassified to finite-lived intangible assets (461)  Ending balance $ 990,677  During the year ended December 31, 2017, the Company recorded a non-cash goodwill impairment charge of $304.1 million. The quantitative evaluation of goodwill impairment included an assessment of fair value under the Income Approach using estimates of future discounted cash flows, a Level 3 measure within the fair value hierarchy. See Note 8 for further details.  As of December 31, 2017 and 2016, 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 brand (the “LNT Contingent Earn Out”) and Legacy Payments (as defined in Note 5) for Ms. Martha Stewart. 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, 2017 and 2016:     Carrying Value Fair Value  Financial Instrument Level 12/31/2017 12/31/2016 12/31/2017 12/31/2016   (in thousands)  Available-for-sale securities 1 $ - $ 7,673 $ - $ 7,673  Interest rate cap 2 $ 1,239 $ 1,104 $ 1,239 $ 1,104  2016 Term Loans 2 $ 551,913 $ 582,500 $ 542,655 $ 551,324  2016 Revolving Loan 2 $ 92,787 $ 80,500 $ 92,389 $ 60,755  LNT Contingent earn outs 3 $ - $ - $ - $ -  Legacy Payments 3 $ 2,256 $ 1,995 $ 2,256 $ 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. 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 million notional value, strike rate of 1.50% and mature on November 23, 2018 . The Company recorded its interest rate caps on the consolidated balance sheets at fair value using Level 2 inputs. The valuation technique used to determine the fair value of the 2016 Cap Agreements approximated the net present value of future cash flows, taking into account current interest rates. 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 a ccumulated 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, a ccumulated 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. The components of the 2016 Cap Agreements as of December 31, 2017 are as follows:    Notional Value Derivative Asset Derivative Liability   (in thousands)   LIBOR based loans $ 500,000 $ 80 $ - 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 interest rates as of December 31, 2017 and 2016 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 brand will achieve the performance measurements which expired on December 31, 2017. As of December 31, 2017 and 2016, the LNT Contingent Earn Out had no value. The LNT Contingent Earn Out was not achieved during the year ended December 31, 201 7 .  In connection with the acquisition of Martha Stewart Living Omnimedia (“MSLO”), beginning with calendar years commencing on or after January 1, 2026, the Company will pay Ms. Stewart three and one-half percent ( 3.5% ) of Gross Licensing Revenues (as defined in Ms. Stewart’s employment agreement) for each such calendar year for the remainder of Ms. Stewart’s life (with a minimum of five ( 5 ) years of payments, to be made to Ms. Stewart’s estate if Ms. Stewart dies before December 31, 2030) (the “Legacy Payments”). The Company determined the acquisition date fair value of Legacy Payments due to Ms. Martha Stewart was $1.7 million and updated the MSLO purchase price during the year ended December 31, 2016 (see Note 5). The Company recorded $0.3 million of accretion during the each of the years ended December 31, 2017 and 2016 related to the Legacy Payments and recorded the expense within interest expense, net in the consolidated statement s of operations.

Discontinued Operations of Whol

Discontinued Operations of Wholesale Business	12 Months Ended
	Dec. 31, 2017
Discontinued Operations of Wholesale Business [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 million reserve of certain unrecognized tax benefits through current income tax expense in accordance with ASC 740. In addition, the Company wrote off the remaining assets and liabilities, a net de minimis amount, within other (expense) income in the consolidated statements of operations. The Company did not record any additional costs relating to discontinued operations of its former who lesale business during the year ended December 31, 2015. As of December 31, 2015, costs attributable to the former wholesale business mainly represented lease termination costs and professional and other fees. 

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2017
Acquisitions [Abstract]
Acquisition	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 million in cash. As part of the transaction, SBG-Gaiam acquired Seller’s yoga, fitness and wellness product business, which include the GAIAM and SPRI brands. In tandem with the transaction, the Company signed long-term licensing agreements for the brands’ core categories, which became effective upon closing. As part of the MIPA, the Company paid $1.9 million to Seller for severance related charges to employees of GAIAM, Inc. Also as part of the MIPA, the Company acquired a 49.9 % noncontrolling interest in Gaiam Pty. Ltd, which is recorded under the equity method of accounting. 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 and SPRI brands are included in the Company’s consolidated financial statements from the effective date of the acquisition, July 1, 2016.  The Company made the following updates to the purchase price during the year ended December 31, 2017 in connection with finalizing the valuation of the Gaiam Brand Holdco, LLC acquisition (in thousands):      Allocated to:  Goodwill $ (3,621)  Trademarks 3,568  Equity method investment 53  $ --  The final allocation of the purchase price is summarized as follows (in thousands):      Total consideration paid $ 147,587   Allocated to:  Trademarks $ 145,923  Goodwill 1,084  Equity method investment 757  Customer agreements 23  Accrued expenses (200)  $ 147,587  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 did not 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 million, which have been recognized in operating expenses in the consolidated statement of operations during the year ended December 31, 2016. Total revenues and income from continuing operations since the date of the acquisition of the GAIAM and SPRI brands, included in the consolidated statements of operations for the year ended December 31, 2016, are $12.0 million and $11.1 million, respectively. 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 per share, and Class B Common stock, par value $0.01 per share (collectively, the “MSLO Common Stock”), was converted into the right to receive either $6.15 in cash (the “MSLO Cash Consideration”) or a number of fully-paid and nonassessable shares of the Company’s common stock, par value $0.01 per share, together with cash, in lieu of fractional shares of common stock, equal to the MSLO Cash Consideration divided by $8.8393 . Each issued and outstanding share of Old Sequential’s common stock was converted into the right to receive one fully-paid and nonassessable share of the Company’s common stock (“the Sequential Merger Consideration”). As the aggregate amount of cash to be paid to MSLO stockholders was fixed in the Merger Agreement at $176,681,757 and as the cash election was oversubscribed, cash elections were subject to proration to ensure that the total amount of cash paid to MSLO stockholders in the aggregate equals $176,681,757. As a result, MSLO stockholders received in the aggregate 19,980,787 shares of common stock and $176,681,757 in cash. In addition, the Company paid an additional $40,314 to cover fractional shares. In the aggregate, Old Sequential stockholders received 40,436,798 shares of the Company’s common stock. As part of the Merger Agreement, the Company also issued 33,939 shares of the Company’s common stock to MSLO’s former Chief Executive Officer, Mr. Daniel W. Dienst. Shares of MSLO’s common stock were suspended from trading on the NYSE prior to the open of trading on December 4, 2015. Shares of Old Sequential’s common stock were suspended from trading on the Nasdaq prior to the open of trading on December 7, 2015 and shares of the Company’s common stock began trading on the Nasdaq at the open of trading on December 7, 2015 under the ticker symbol “SQBG”. Beginning with calendar years commencing on or after January 1, 2026, the Company will pay Ms. Stewart three and one-half percent ( 3.5% ) of Gross Licensing Revenues (as defined in Ms. Stewart’s employment agreement) for each such calendar year for the remainder of Ms. Stewart’s life (with a minimum of five ( 5 ) years of payments, to be made to Ms. Stewart’s estate if Ms. Stewart dies before December 31, 2030) (the “Legacy Payments”). The Legacy Payments shall be made regardless of the time or reason for Ms. Stewart’s termination of employment. The Company determined that the acquisition date fair value of Ms. Martha Stewart’s Legacy Payment (as defined in Note 3) was $1.7 million and updated the preliminary purchase price. As part of the Merger Agreement, the Company paid $14.2 million to MSLO employees for outstanding stock options and restricted stock units each employee held to acquire shares of MSLO common stock. 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)  $ -  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 ® brand are included in the Company’s consolidated financial statements from the effective date of the Mergers, December 4, 2015. 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 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 million and $5.8 million, which have been recognized in operating expenses in the accompanying consolidated statement of operations during the years ended December 31, 2016 and 2015, respectively. 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 million and $6.1 million, respectively. 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 million (the “Joe’s Jeans Acquisition”). 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 branded retail stores and will dispose of certain stores in accordance with terms of the Joe’s Jeans Purchase Agreement and the GBG Asset Purchase Agreement. Furthermore, on the Joe’s Jeans Closing Date, pursuant to the terms of the Joe’s Jeans Purchase Agreement and the GBG Asset Purchase Agreement, Joe’s Holdings and GBG made non-refundable deposits of $2.5 million and $1.5 million, respectively, into an escrow account to be used by Joe’s Jeans to offset net costs and expenses related to the operation and disposition of such stores. Subject to certain limitations on Joe’s Jeans’ aggregate net liability with respect to these costs and expenses and subject to the completion of certain other pending transactions by Joe’s Jeans, such costs and expenses in excess of the amounts deposited into the escrow account on the Joe’s Jeans Closing Date will be borne by Joe’s Holdings and Joe’s Jeans. In connection with the acquisition, the Company also incurred an obligation for (i) $0.8 million in guaranteed contractual payments and (ii) $1.7 million under a loan payoff agreement payable to the Joe’s Jeans founder, Mr. Joseph Dahan. 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 brand are included in the Company’s consolidated financial statements from the effective date of the acquisition, September 11, 2015. 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 years. 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 $2.0 million, which have been recognized in operating expenses in the accompanying consolidated statement of operations during the year ended December 31, 2015. 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 million.  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 brand, (ii) the exploitation of intellectual property and related rights associated with the celebrity and personality rights, subject to certain exceptions, of Jessica Simpson and (iii) all lines of business reasonably related or ancillary thereto (including the establishment and operation of retail stores). 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 million in cash, (b) $2.8 million of guaranteed contractual payments and (c) $1.3 million of equity utilizing the closing stock price of $13.34 on April 8, 2015. After giving effect to the transactions contemplated by the JS Purchase Agreement, the Company owns 62.5% of the outstanding membership interests in With You LLC and WYI owns 37.5% of the outstanding membership interests in With You LLC. In connection with the JS Purchase Agreement, the Company and WYI entered into an operating agreement for With You LLC, pursuant to which the Company and WYI agreed to certain rights and obligations with respect to the governance of With You LLC. 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 brand are included in the Company’s consolidated financial statements from the effective date of the acquisition. 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 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 years. 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 $2.8 million, which have been recognized in operating expenses in the accompanying consolidated statement of operations during the year ended December 31, 2015. 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 million and $9.4 million, respectively.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	 NOTE 6 – PROPERTY AND EQUIPMENT Property and equipment is summarized as follows:     December 31,  2017 2016  (in thousands)   Furniture and fixtures $ 6,164 $ 4,390  Computer hardware/equipment 1,198 1,173  Leasehold improvements 5,937 4,803  Computer software 974 974  Websites 400 400  Automobiles and trucks 140 146  Property and equipment 14,813 11,886  Less accumulated depreciation and amortization (7,778) (4,212)  Property and equipment, net $ 7,035 $ 7,674 In February 2017, the Company sold an automobile for a de minimis amount. The Company recorded a de minimis loss which is recorded in the consolidated statement of operations for the year ended December 31, 201 7. As discussed in Note 18, in February 2016, the Company wrote-off $0.4 million of leasehold improvements due to moving its corporate headquarters. In March 2016, the Company sold computer equipment for a de minimis amount. The Company recorded a de minimis loss which is recorded in the consolidated statement of operations for the year ended December 31, 2016. In November 2015, the Company sold office equipment for a de minimis amount. The Company recorded a loss of $0.1 million which is recorded in the consolidated statement s of operations for the year ended December 31, 2015. There were no impairments of property and equipment recorded in the consolidated statement s of operations for the years ended December 31, 2017 , 2016 and 201 5. Depreciation and amortization expense amounted to $3.8 million, $3.5 million and $0.8 million for the years ended December 31, 2017, 2016 and 2015, respectively.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2017
Intangible Assets [Abstract]
Intangible Assets	NOTE 7 – INTANGIBLE ASSETS Intangible assets are summarized as follows:    December 31, 2017 Useful Lives Gross Carrying Amount Accumulated Amortization Net Carrying Amount   (years) (in thousands)  Finite-lived intangible assets:  Trademarks 5 - 15 $ 5,462 $ (1,913) $ 3,549  Customer agreements 4 2,832 (2,257) 575  Favorable lease 2 537 (537) -  Patents 10 665 (296) 369  $ 9,496 $ (5,003) 4,493  Indefinite-lived intangible assets:  Trademarks 990,677   Intangible assets, net $ 995,170      December 31, 2016 Useful Lives Gross Carrying Amount Accumulated Amortization Net Carrying 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  Future annual estimated amortization expense is summarized as follows:     Years ending December 31, (in thousands)  2018 $ 875  2019 683  2020 495  2021 492  2022 469  Thereafter 1,479  $ 4,493  Amortization expense amounted to $0.9 million, $1.3 million and $1.1 million for the years ended December 31, 2017, 2016 and 2015, respectively. 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 a n asset may not be recoverable. The trademarks of Martha Stewart, Jessica Simpson, Avia, AND1, Nevados, Linens-n-Things, Heelys, Joe’s Jeans, Gaiam, Emeril, Revo, Caribbean Joe, Ellen Tracy and FUL have been determined to have an indefinite useful life and accordingly, consistent with ASC Topic 350, no amortization has been recorded in the Company’s consolidated statements of operations. Instead, each of these intangible assets are tested for impairment annually and as needed on an individual basis as separate single units of accounting, with any related impairment charge recorded to the statement of operations at the time of determining such impairment. The annual evaluation of the Company’s indefinite-lived trademarks is performed as of October 1, the beginning of the Company’s fourth fiscal quarter.  When conducting its impairment assessment of indefinite-lived intangible assets , 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. The Company tests its indefinite-lived intangible assets for recovery in accordance with ASC-820-10-55-3D which states, “The income approach (“Income Approach”) converts future amounts (for example cash flows) in income and expenses in a single current (that is, discounted) amount. When the Income Approach is used, fair value measurement reflects current market expectations about those future amounts. The Income Approach is based on the present value of future earnings expected to be generated by a business or asset. Income projections for a future period are discounted at a rate commensurate with the degree of risk associated with future proceeds. A residual or terminal value is also added to the present value of the income to quantify the value of the business beyond the projection period.” As such, r ecoverability of assets to be held and used is measured by a comparison of the carrying amount of the asset to its expected future discounted 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. Assumptions used in our estimates are as follows: (i) discount rates; (ii) projected annual revenue growth rates; and (iii) projected long-term growth rates. Our estimates also factor in economic conditions and expectations of management which may change in the future based on period-specific facts and circumstances. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. Due to the identification of impairment indicators during the quarter ended September 30, 2017, the Company performed impairment testing of its goodwill and indefinite-lived assets at September 30, 2017 , which replaced its October 1 st annual test . As a result of its testing, during the quarter ended September 30, 2017, the Company recorded a non-cash impairment charge of $36.5 million relating to its indefinite-lived intangible assets related to the trademarks of Caribbean Joe, Revo, Fr anklin Mint, Nevados, and FUL. The impairments arose due to reduced contractual minimums or reduced sales forecasts in key distribution channels for these brands. In addition, in connection with its goodwill impairment testing performed at December 31, 2017, the Company performed impairment testing of its indefinite-lived assets at December 31, 2017, noting no additional impairment of its indefinite-lived intangible assets. See Note 8 – Goodwill for further details. When an intangible asset’s useful life is no longer considered to be indefinite, it must be amortized over the remaining period that it is expected to contribute to cash flows. The Company determined that certain trademarks which had been impaired during the year ended December 31, 2017 should no longer be classified as indefinite-lived intangible assets. The Company recorded less than $0.1 million in amortization during the year ended December 31, 2017 related to these trademarks. There was no impairment of intangible assets or other long-lived assets recognized during the years ended December 31, 2016 and 2015. On February 24, 2015, the Company sold the People’s Liberation brand to a third party for (i) $0.7 million in cash and a note receivable and (ii) an earn-out of $1.0 million in cash (the “Earn-out”) in the event that total gross sales of products under the People’s Liberation brand equal or exceed $30.0 million during the 2015 calendar year (the “People’s Liberation Sale Price”). As a result of the sale, the Company recorded a gain of $0.7 million because the People’s Liberation brand had no carrying value on the Company’s consolidated balance sheet. The gain is recorded in other expense (income) in the consolidated statement of operations during the year ended December 31, 2015. The third party agreed to pay the Company one-fifth of the People’s Liberation Sale Price upon closing and one-fifth of the People’s Liberation Sale Price on the anniversary of the closing for the next four years. The Company reported the short-term portion of the receivable in prepaid expenses and other current assets and the long-term portion in other assets in the consolidated balance sheets as of December 31, 201 7 and 201 6 . The Earn-out was not achieved during the year ended December 31, 2015, as total gross sales of products under the People’s Liberation brand did not equal or exceed $30.0 million . 

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2017
Goodwill [Abstract]
Goodwill	 NOTE 8 – GOODWILL Goodwill is summarized as follows:     December 31,  2017 2016   (in thousands)   Balance at January 1 $ 307,744 $ 314,288  Adjustment for acquisition of Martha Stewart Living Omnimedia, Inc. (a) - (11,249)  (Adjustment for) and acquisition of Gaiam Brand Holdco, LLC (a) (3,621) 4,705  Impairment charges (304,123) -  Ending balance $ - $ 307,744  (a) Goodwill from the acquisitions of 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 (the Company has determined that it has a single reporting unit) on an annual basis (October 1 st ) 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. As discussed below, during the current year, due to impairment indicators noted in between annual tests, the Company performed impairment testing at September 30, 2017, which replaced its October 1st annual test. 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 its 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 its reporting unit is less than its carrying value, it then performs a quantitative impairment test to identify potential goodwill impairment and measure the amount of goodwill impairment to be recognized, if any. 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, not to exceed the carrying amount of goodwill.  Due to impairment indicators noted during the third quarter of 2017, specifically the impairment of certain tradenames due to reduced contractual minimums or reduced sales forecasts in key distribution channels, the Company , with the assistance of a third party valuation specialist, performed a quantitative assessment at September 30, 2017, which replaced its October 1 st annual test. Fair value for the the quantitative assessment was determined under an income approach using estimates of discounted future cash flows (the “Income Approach”), The Income Approach relies on assumptions such as the Company’s projected future earnings and appropriate discount rates.  Significant assumptions used in the Income Approach were as follows: (i) discount rates; (ii) projected annual revenue growth rates; and (iii) projected long-term growth rates. Our estimates also factor in economic conditions and expectations of management which may change in the future based on period-specific facts and circumstances. The Company corroborated the results of the Income Approach by reconciling to within a reasonable range of the Company’s market capitalization , (calculated as total common shares outstanding multiplied by the common equity price per share, as adjusted for a control premium factor). The control premium was estimated based upon control premiums observed in comparable market transactions. Reconciling items identified included the benefit of the Company’s fully reserved tax assets for which the market may not have been giving full value and depressed market multiples experienced by the entities within our brand licensing peer group. Based on the results of the quantitative assessment, the Company determined that goodwill was not impaired as of September 30, 2017.  Due to additional impairment indicators noted during the fourth quarter of 2017, specifically a sharp and continued decline in its stock price and the related decline in its market capitalization, the Company determined that there was a fourth quarter impairment indicator and a quantitative impairment test was required to be performed at December 31, 2017. During the fourth quarter of 2017, the Company’s stock price and market capitalization declined approximately 41% , consistent with the decline in market capitalization of similar companies in the Company’s sector . The Company evaluated the fair value of its reporting unit under the Income Approach (in the same manner as noted above in its assessment at September 30, 2017), adjusting its assumptions to reflect additional market risk in the discount rate (from 10.25% to 11.25%), as well as adjusted future effective tax rates, noting that the fair value of its reporting unit indicated by the Income Approach at December 31, 2017 was no longer in excess of its carrying value.  At December 31, 2017, after comparing the results of the Income Approach to the market capitalization approach, the Company noted it could no longer corroborate the results of the Income Approach by reconciling to within a reasonable range of the Company’s market capitalization, including an assumed control premium. As discussed above, the two primary differences between the market approach and income approach were determined to be the Company’s fully reserved tax assets, for which the market may not have been giving full value and depressed market multiples experienced by all entities within the brand licensing peer group. The reconciliation was significantly impacted by the decreased market capitalization, as well as the enactment in December 2017 of the Tax Cuts and Jobs Act, which reduced the aforementioned reconciling item for fully reserved tax assets. As such, the Company determined that the value indicated by the market capitalization approach, calculated using the December 31, 2017 closing stock price of $1.78 and an estimated control premium factor of 20% , was the most appropriate measure of the fair value of the Company as of December 31, 2017. Based on this analysis, the fair value of the Company’s single reporting unit was below its carrying value by an amount greater than the carrying value of goodwill, and the Company recorded an impairment charge of $304.1 million in the fourth quarter of 2017 to fully write off its goodwill.  

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2017
Long-Term Debt [Abstract]
Long-Term Debt	NOTE 9 – LONG-TERM DEBT The components of long-term debt are as follows:     December 31,  2017 2016   (in thousands)   Secured Term Loans $ 551,913 $ 582,500  Revolving Credit Facility 92,787 80,500  Unamortized deferred financing costs (14,103) (17,965)  Total long-term debt, net of unamortized deferred financing costs 630,597 645,035  Less: current portion of long-term debt 28,300 28,300  Long-term debt $ 602,297 $ 616,735 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 million loans made to the Company under the Amended BoA Credit Agreement and the $415.0 million loans made to the Company under the Amended GSO Credit Agreement to fund the payment of the purchase price with respect to the acquisition of the Gaiam Brand Holdco, LLC and costs and expenses incurred in connection with such acquisition and related transactions. 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 million (the “Tranche A Loans”), (ii) Tranche A-1 Term Loans in an aggregate principal amount of $44.5 million (the “Tranche A-1 Loans” and, together with the Tranche A Loans, the “BoA Term Loans”) and (iii) revolving credit commitments in the aggregate principal amount of $110.0 million (the “Revolving Credit Facility” and, the loans under the Revolving Credit Facility, the “Revolving Loans”). On the Closing Date, the total amount outstanding under the Amended BoA Credit Agreement was $258.0 million, including (i) $133.0 million of Tranche A Loans, (ii) $44.5 million of Tranche A-1 Loans and (iii) $80.5 million of borrowing under the Revolving Loans. 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% per annum. 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. O n September 30, 2016, the BoA Term Loans commenced amortization in quarterly installments of $5.0 million. 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 (as defined) , (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 . At December 31, 2017, the Company is in compliance with the covenants included 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, in each case based upon the consolidated total leverage ratio. 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. O n March 31, 2017, the Loans under the Amended GSO Credit Agreement commenced amortization in quarterly installments, equal to 2.00% per annum of the original aggregate principal amount thereof . 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 . At December 31, 201 7 , the Company is in compliance with the covenants included in the Amended GSO Credit Agreement . 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 million which have been recorded as deferred financing costs and included in Long-term debt, net of current portion in the consolidated balance sheets. These legal and other fees are being amortized using the effective interest method over the term of the Amended BoA Credit Agreement and Amended GSO Credit Agreement. The Company expensed $0.3 million of deferred financing costs as a result of a partial extinguishment of the BoA Credit Agreement (as defined below) in accordance with ASC 470 – Debt in connection with the Company’s entry into the Amended BoA Credit Agreement. 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 . 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. 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 million senior secured term loan facility (the “Facility”), which consisted of (i) $215.5 million of loans outstanding under the Existing Second Lien Credit Agreement and (ii) $152.5 million of new term loans which were made, on December 4, 2015, to the Company by the lenders party to the GSO Term Loan Agreement. 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 Agreemen t. 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, in each case based upon the consolidated total leverage ratio and/or the consolidated net leverage ratio. Specifically, the applicable margin with respect to LIBOR loans under the GSO Term Loan Agreement were as set forth below:     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 On September 11, 2015, the Company amended the debt arrangements described under “April 2015 Debt Facilities”. On such date as further discussed in Note 5, in connection with consummation of the transactions contemplated by the Joe’s Jeans Purchase Agreement and the GBG Asset Purchase Agreement, the Company entered into an Incremental Joinder Agreement, First Amendment to the Amended and Restated Second Lien Credit Agreement (the “Incremental Facility Amendment”), by and among the Company, the guarantors named therein, the lenders party thereto from time to time and Wilmington Trust, National Association, as administrative agent and collateral agent thereunder, to the A&R Second Lien Credit Agreement (as defined below under “April 2015 Debt Facilities”. The Incremental Facility Amendment amended certain provisions of the A&R Second Lien Credit Agreement relating to the change of control which constitutes an event of default and an investment covenant, increased the amount of incremental term loans that can be issued under the A&R Second Lien Credit Agreement to $56.0 million and provided for a borrowing of $56.0 million of such term loans which were used, together with the proceeds of a borrowing in a principal amount of $18.0 million under the Company’s A&R First Lien Credit Agreement and the proceeds of the Equity Issuance (as defined below), to consummate the transactions contemplated by the Joe’s Jeans Purchase Agreement and other permitted investments. On November 4, 2015, the Company entered into a Second Amendment to the Amended and Restated Second Lien Credit Agreement (the “Second Lien Credit Agreement Amendment”), by and among the Company, the guarantors named therein, the lenders party thereto from time to time and Wilmington Trust, National Association, as administrative agent and collateral agent thereunder, to the A&R Second Lien Credit Agreement. The Second Lien Credit Agreement Amendment had an effective date of September 30, 2015, and 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 of EBITDA representing EBITDA generation by the Joe’s Jeans business and the inclusion of fees and expenses incurred on or prior to September 11, 2015, and associated with the acquisition of the Joe’s Jeans business. The Second Lien Credit Agreement Amendment also increased the compliance level of the loan-to-value ratio to 141% from 128%. In addition, on September 11, 2015, the Company entered into a Limited Consent and Waiver to the A&R First Lien Credit Agreement, pursuant to which the administrative agent and the required lenders thereunder have consented to an increase of $5.0 million through December 31, 2015 in the general investment bucket under the A&R First Lien Credit Agreement.  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 shares of common stock of the Company for aggregate consideration equal to $10.0 million (the “Equity Issuance”) in accordance with the equity commitments entered into in connection with the transactions contemplated by the MSLO Merger Agreement. The fair value of the common stock was determined to be $11.5 million using the closing stock price on September 11, 2015 of $15.52 . The fair value of the common stock in excess of consideration received in the amount of $1.5 million was recorded as a discount to the A&R Second Lien Credit Agreement and a corresponding increase to additional paid-in capital. This amount was being accreted to non-cash interest expense over the contractual term of the A&R Second Lien Credit Agreement, which expires pursuant to its terms on April 8, 2021. Because the 2015 Term Loan Agreement with GSO was deemed an extinguishment, management determined that the remaining unamortized debt discount from the Existing Second Lien Credit Agreement was written off in accordance with ASC 470 Debt . The Company wrote off $1.4 million during the year ended December 31, 2015 within Interest expense, net within the consolidated statement of operations related to the debt discount. 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 million of which was included in operating expenses in the consolidated statements of operations as it was related to the amendment and restatement of the A&R Loan Agreements which was deemed as a modification of debt in accordance with ASC 470 - Debt . Such legal and other fees directly associated with the A&R Loan Agreements have been recorded as deferred financing costs and included in other assets in the consolidated balance sheets, and were being amortized as non-cash interest expense, using the effective interest method, over the term of the A&R Loan Agreements. 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 million tranche A term loan facility, a $15.0 million tranche A-1 term loan facility, a revolving credit facility of up to $90.0 million and a swing line sub-facility of up to $10.0 million and (ii) the Amended and Restated Second Lien Credit Agreement with GSO Capital Partners LP (“GSO Capital”), among the Company, the guarantors party thereto and Wilmington Trust, National Association, as administrative agent and collateral agent thereunder (as so amended and restated, the “A&R Second Lien Credit Agreement” and, together with the A&R First Lien Credit Agreement, the “A&R Loan Agreements”), which provides for a term loan facility of up to $159.5 million, consisting of the existing term loans in the amount of $90.0 million and up to $69.5 million of new term loans. On the JS Effective Date, the Company had an aggregate amount outstanding of $300.2 million, consisting of (i) $100.0 million term loans under the A&R First Lien Credit Agreement and $159.5 million term loans under the A&R Second Lien Credit Agreement (such term loans, the “A&R Term Loans”) and (ii) $40.7 million under the revolving credit facility of the A&R First Lien Credit Agreement (the “A&R Revolving Loan”). In addition, the A&R First Lien Credit Agreement provides for incremental borrowings of up to $60.0 million following the JS Effective Date, to be allocated 25% to the revolving credit facility and 75% to the tranche A term loan facility, and the A&R Second Lien Credit Agreement provides for incremental borrowings of up to $40.0 million for general corporate purposes of the Company and its subsidiaries, in each case, subject to certain customary conditions. The proceeds from the borrowings under the A&R Loan Agreements were used to finance the transactions contemplated by the JS Purchase Agreement pursuant to the terms of the JS Purchase Agreement, to pay fees and expenses in connection therewith and for other general corporate purposes. After the JS Effective Date, the Company expects to use the proceeds of any borrowings under the revolving credit facility of the A&R First Lien Credit Agreement for working capital, capital expenditures and other general corporate purposes of the Company and its subsidiaries and any borrowings under the incremental facilities of the A&R First Lien Credit Agreement for working capital purposes and/or for permitted acquisitions. Term loan borrowings under the A&R First Lien Credit Agreement are subject to amortization of principal quarterly beginning on June 30, 2015 in equal amounts of $4.0 million; provided that if the borrowings have not been prepaid with the proceeds of a capital raise by the Company within one year of the JS Effective Date and as described below, then the Company will be required to repay the borrowings in quarterly amounts of $5.0 million until such time as such capital raise and such prepayment occur. Term loan borrowings under the A&R First Lien Credit Agreement will mature on the fifth anniversary of the Effective Date. Borrowings under the A&R First Lien Credit Agreement bear interest at LIBOR or a base rate, plus, in each case, an applicable margin that fluctuates from (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). All voluntary and mandatory prepayments of the term loan borrowings will be applied first to prepay the tranche A-1 term loans. 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. Specifically, the applicable margin with respect to LIBOR loans under the A&R Second Lien Credit Agreement is as set forth below:       Applicable  Margin – LIBOR  Consolidated Total Leverage Ratio Consolidated Net Leverage Ratio Loans  ≥ 6.5 : 1.00 ≥ 6.25 : 1.00 10.00 %  > 4.00 : 1.00 < 6.50 : 1.00 > 3.75 : 1.00 < 6.25 : 1.00 9.00 %  ≤ 4.00 : 1.00 ≤ 3.75 : 1.00 8.00 %  Subject to the terms of the Intercreditor Agreement, borrowings under the A&R First Lien Credit Agreement are voluntarily prepayable from time to time, in whole or in part, and borrowings under the A&R Second Lien Credit Agreement are voluntarily prepayable after the first anniversary of the JS Effective Date, in whole or in part; provided that the Company may, on a one-time basis, 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’ obligat

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Dec. 31, 2017
Accounts Payable and Accrued Expenses [Abstract]
Accounts Payable and Accrued Expenses	NOTE 10 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following:     December 31,  2017 2016   (in thousands)   Accounts payable $ 1,627 $ 2,445   Accrued Expenses  Guaranteed payments in connection with acquisitions - current 3,295 4,089  Interest 3,215 3,981  Compensation 4,928 3,576  Marketing and Commissions 2,804 1,142  Other accrued expenses 3,257 3,682  Total accounts payable and accrued expenses $ 19,126 $ 18,915 

Leases

Leases	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Leases	NOTE 11 – LEASES Operating Leases The Company leases the following spaces as of December 31, 201 7 :     Square Footage  Location Type (Approximate) Expiration Date  New York, NY Corporate Headquarters 70,000 December 31, 2033  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. On January 12, 2018, the Company amended the lease of its corporate headquarters , effective in February 2018 , to increase the rented square footage by approximately 12,300 square feet. Total rent expense for the years ended December 31, 2017, 2016 and 2015 amoun ted to $6 .1 million, $8.1 million and $1.5 million, respectively. The Company also has an operating lease for i ts photocopiers. The photocopier lease expires on September 30, 2020 . 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)  2018 $ 2,170  2019 5,716  2020 5,634  2021 5,481  2022 5,496  Thereafter 55,637  $ 80,134   Future sublease income due under sublease agreements is summarized as follows:     Year Ending December 31, (in thousands)  2018 $ 350  2019 175  $ 525  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 which ended on February 1, 2017. 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 s as of December 31, 2017 and 2016. 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, 2017
Commitments and Contingencies [Abstract]
Commitments and Contingencies	NOTE 12 – COMMITMENTS AND CONTINGENCIES MSLO Stockholder Complaint In connection with the merger of MSLO in December 2015, 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 (as defined below), 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 occurred on March 22, 2017. In August 2017, the Court ruled in favor of Ms. Stewart and the Sequential defendants on the motions to dismiss. The Lead Plaintiffs did not appeal the ruling. This matter is resolved. 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. Future payments of these guaranteed payments, less imputed interest, are as follows:     Year Ending December 31, (in thousands)  2018 $ 3,295  2019 2,628  2020 1,000  2021 -  2022 -  Thereafter 2,256  $ 9,179  

Preferred Stock

Preferred Stock	12 Months Ended
	Dec. 31, 2017
Preferred Stock [Abstract]
Preferred Stock	NOTE 13 – PREFERRED STOCK As of December 31, 2017 and 2016, the Company had 10,000,000 shares of preferred stock authorized with a par value of $0.01 per share, none of which were designated or issued and outstanding. The board of directors of the Company (the “BOD”) is authorized, with the limitations and restrictions set forth in the Company’s certificate of incorporation, to designate from time to time the terms of the preferred stock. O n 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 , having a par value $0.001 per share and a stated value of $1,000 per share (“Stated Value”);     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 in principal amount of Debentures for each one share of transferred Series A Preferred Stock;     holders of Series A Preferred Stock vote together as a single class with the holders of common stock on all matters requiring approval of the holders of common stock, except that each share of Preferred Stock is entitled to 381 votes per share (which is the number of shares of common stock a Debenture holder would receive if it converted $1,000 in principal amount of Debentures into common stock at the Conversion Price), which number of votes per share is subject to adjustment in the case of stock splits, stock dividends, combinations of shares and similar recapitalization transactions relating to the Company’s common stock;     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 per share, a number of shares of Series A Preferred Stock determined by dividing (i) the outstanding principal amount of the Debenture that has been repaid or converted into common stock, as applicable by (ii) the Stated Value.  

Stock Incentive Plan, Options a

Stock Incentive Plan, Options and Warrants	12 Months Ended
	Dec. 31, 2017
Stock Incentive Plan, Options and Warrants [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 shares of common stock to be reserved for issuance under the 2005 Stock Incentive Plan.  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 shares of the registrant’s Common Stock. 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 shares, subject to adjustments for stock splits, recapitalizations and other specified events. 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 utilizes the simplified method to determine the expected life of the options due to insufficient exercise activity during recent years as a basis from which to estimate future exercise patterns. The expected dividend assumption is based on the Company’s history and expectation of dividend payouts. 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. The following table summarizes the Company’s stock option activity for the years ended December 31, 2017, 2016 and 2015:     Number of Options Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life (in Years) Aggregate Intrinsic Value   (in thousands, except share and per share data)   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 - January 1, 2017 129,501 9.65 2.3 -  Granted - -  Exercised - -  Forfeited or Canceled (45,500) (11.49)  Outstanding - December 31, 2017 84,001 $ 8.65 2.1 $ -   Exercisable - December 31, 2017 84,001 $ 8.65 2.1 $ - A summary of the changes in the Company’s unvested stock options is as follows:     Number of Options Weighted-Average Grant Date Fair Value  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 - January 1, 2017 5,000 1.96  Granted - -  Vested (5,000) (1.96)  Forfeited or Canceled - -  Unvested - December 31, 2017 - $ -  The Company did not grant any stock options during the year s ended December 31, 2017 and 2016. During the year ended December 31, 2015, the Company granted an aggregate of 10,000 stock options to employees for future services. These stock options are exercisable over a five -year term and vested on December 31, 2015. These stock options had a fair value of less than $0.1 million using the Black-Scholes option-pricing model with the following weighted-average assumptions:     Risk-free interest rate 0.90 %  Expected dividend yield 0.00 %  Expected volatility 32.10 %  Expected life 3.00 years  The Company did no t record compensation pertaining to these grants during the year ended December 31, 2017 and 2016. The Company recorded less than $0.1 million during the year ended December 31, 2015 as compensation expense pertaining to these grants. During the year ended December 31, 2014, the Company granted an aggregate of 38,500 stock options to employees for future services. These stock options are exercisable over a five -year term and vest over a period of one to three years. These stock options had a fair value of $0.1 million using the Black-Scholes option-pricing model with the following weighted-average assumptions:     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 million during each of the years ended December 31, 2017 and 2016 and $0.1 million during the year ended December 31, 2015, as compensation expense pertaining to these grants. Total compensation expense related to stock options for the years ended December 31, 2017, 2016 and 2015 was less than $0.1 million, less than $0.1 million and $0.1 million, respectively. At December 31, 2017, there is no unrecognized compensation expense related to stock options. Warrants The following table summarizes the Company’s outstanding warrants:    Number of Warrants Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life (in Years) Aggregate Intrinsic Value   (in thousands, except share and per share data)   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 - January 1, 2017 801,760 7.87 3.1 51  Granted - -  Exercised - -  Forfeited or Canceled (31,600) -  Outstanding - December 31, 2017 770,160 $ 7.95 2.2 $ -   Exercisable - December 31, 2017 770,160 $ 7.95 2.2 $ - A summary of the changes in the Company’s unvested warrants is as follows:     Number of Warrants Weighted-Average Grant Date Fair Value  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 - January 1, 2017 50,000 6.32  Granted - -  Vested (50,000) 6.32  Forfeited or Canceled - -  Unvested - December 31, 2017 - $ - The Company did not grant any warrants during the years ended December 31, 2017 and 2016. During the year ended December 31, 2015, the Company issued ten -year warrants to purchase up to an aggregate of 200,000 shares of the Company’s common stock at an exercise price of $13.32 to a non-employee. These warrants had a fair value of $1.3 million using the Black-Scholes option-pricing model with the following weighted-average assumptions:     Risk-free interest rate 2.16 %  Expected dividend yield 0.00 %  Expected volatility 45.84 %  Expected life 7.25 years The Company recorded less than $0.1 million, $0.2 million and $0.4 million during the years ended December 31, 2017, 2016 and 2015, respectively as compensation expense pertaining to this grant. The Company marks-to-market the expense for the warrants granted to the non-employee. Total compensation expense related to warrants for the years ended December 31, 2017, 2016 and 2015 was less than $0.1 million, $0.2 million, and $0.4 million, respectively. At December 31, 2017 there is no unrecognized compensation expense related to warrants. Restricted Stock A summary of the time-based restricted stock activity for the years ended December 31, 2017, 2016 and 2015 is as follows:     Number of Shares Weighted-Average Grant Date Fair Value Weighted-Average Remaining Vesting Period (in Years) Aggregate Intrinsic Value   (in thousands, except share and per share data)   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 - January 1, 2017 258,787 8.45 2.1 -  Granted 111,112 3.60  Vested (174,363) (6.73)  Unvested - December 31, 2017 195,536 $ 7.23 1.8 $ -   During the year ended December 31, 2017, the Company granted 111,112 shares of time-based restricted stock to members of the Company’s board of directors. These shares had a grant date fair value of $0.4 million and vest over a period of one year. The Company recorded $0.3 million during the year ended December 31, 2017 as compensation expense pertaining to these grants. During the year ended December 31, 2016, the Company accelerated the vesting of 32,500 shares of time-based restricted stock in connection with restructuring activities. The Company recorded $0.2 million during the year ended December 31, 2016 as compensation expense pertaining to these restructuring activities. During the year ended December 31, 2016, the Company granted (i) 70,548 shares of time-based restricted stock to members of the Company’s BOD and (ii) 10,355 shares of time-based restricted stock to a non-employee pursuant to a partnership agreement. These shares had a grant date fair value of $0.5 million and vest over a period of one to five years. The Company recorded $0.1 million and $0.3 million during the years ended December 31, 2017 and 2016, respectively, as compensation expense pertaining to these grants. During the year ended December 31, 2015, the Company granted (i) 15,000 shares of time-based restricted stock to an employee for future services, (ii) 24,452 shares of time-based restricted stock to members of the Company’s BOD and (iii) 150,150 shares of time-based restricted stock to a non-employee pursuant to a partnership agreement. These shares had a grant date fair value of $2.4 million and vest over a period of one to four years. The Company recorded less than $0.1 million during the year ended December 31, 2017 and $0.5 million during each of the years ended December 31, 2016 and 2015 as compensation expense pertaining to these grants. The Company marks-to-market the expense for the shares of time-based restricted stock granted to the non-employee. During the year ended December 31, 2014, the Company granted (i) 137,500 shares of time-based restricted stock to employees, (ii) 100,000 shares of time-based restricted stock to a consultant for future services and (iii) 23,120 shares of time-based restricted stock to members of the Company’s BOD. These shares of time-based restricted stock had a grant date fair value of $1.8 million and vest over a period of one to three and one-half years. The Company marks-to-market the expense for the shares of restricted stock granted to the consultant. The Company recorded $0.1 million, $0.6 million and $0.7 million during the years ended December 31, 2017, 2016 and 2015, respectively, as compensation expense pertaining to these grants. Total compensation expense related to time-based restricted stock grants for the year ended December 31, 2017, 2016 and 2015 was $0.6 million, $1.6 million, and $2.3 million, respectively. Total unrecognized compensation expense related to time-based restricted stock grants at December 31, 2017 amounted to $0.3 million and is expected to be recognized over a weighted average period of 1.8 years. Restricted Stock Units A summary of the time-based restricted stock unit activity for the years ended December 31, 2017, 2016 and 2015 is as follows:     Number of Shares Weighted-Average Grant Date Fair Value Weighted-Average Remaining Vesting Period (in Years) Aggregate 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 - January 1, 2017 326,667 8.52 2.5 -  Granted 688,836 3.18  Vested (219,103) (8.29)  Forfeited or Canceled (60,000) (4.89)  Unvested - December 31, 2017 736,400 $ 3.89 2.2 $ - During the year ended December 31, 2017, the Company granted 52,083 time-based restricted stock units to a consultant for future services. These shares of time-based restricted stock units had a grant date fair value of $0.1 million and vest over a period of six months. The Company recorded less than $0.1 million during the year ended December 31, 2017 as compensation expense pertaining to these grants.  During the year ended December 31, 2017, the Company accelerated the vesting of 16,667 shares of time-based restricted stock units for an employee pursuant to their termination agreement. Total compensation expense related to these shares of $0.1 million was recorded as operating expenses in the consolidated statement of operations for the year ended December 31, 2017.  During the year ended December 31, 2017, the Company granted 200,000 time-based restricted stock units to certain employees for future services and 276,753 time-based restricted stock units to a consultant for future services. These shares of time-based restricted stock units had a grant date fair value of $1.4 million and vest over a period of three years. The Company recorded $0.2 million during the year ended December 31, 2017 as compensation expense pertaining to these grants.  During the year ended December 31, 2017, the Company granted 100,000 time-based restricted stock units to the Company’s Chief Executive Officer pursuant to an employment agreement, dated April 3, 2017 . These shares of time-based restricted stock units had a grant date fair value of $0.4 million and vest over a period of three years. The Company recorded $0.1 million during the year ended December 31, 2017 as compensation expense pertaining to this grant.  During the year ended December 31, 2017, the Company accelerated the vesting of 66,667 shares of time-based restricted stock units for the Company’s former Chief Executive Officer in connection with the CEO transition. Total compensation expense related to these shares of $0.7 million was recorded as operating expenses in the consolidated statement of operations for the year ended December 31, 2017.  During the year ended December 31, 2017, the Company granted 60,000 time-based restricted stock units to the Company’s former Chief Financial Officer pursuant to an amended employment agreement, dated January 3, 2017. These shares of time-based restricted stock units had a grant date fair value of $0.3 million and a vesting period of two years. Upon the former Chief Financial Officer’s departure, these shares were forfeited prior to vesting during the year ended December 31, 2017. Compensation expense previously recognized was reversed during the year ended December 31, 2017.  During the year ended December 31, 2017 , the Company accrued $1.5 million in stock compensation expense for an employee performance-based bonus pursuant to their employment agreement. The bonus is to be paid in restricted stock in first quarter of 2018, based on the average closing stock price for the 30 days preceding March 1, 2 018. The shares will be fully v ested on grant date.  During the year ended December 31, 2016, the Company granted 260,000 shares of time-based restricted stock units to employees for future services. These shares of time-based restricted stock had a grant date fair value of $1.8 million and vest over a period of three years. The Company recorded $0.7 million and $0.2 million during the year s ended December 31, 2017 and 2016, respectively, as compensation expense pertaining to this grant. During the year ended December 31, 2015, the Company granted 100,000 time-based restricted stock units to the Company’s Chief Executive Officer pursuant to an amended and restated employment agreement, dated April 14, 2015 (the “A&R CEO Employment Agreement”). These shares had a grant date fair value of $1.4 million and vest over a period of four years. The Company recorded less than $0.1 million and $0.4 million during the year s ended December 31, 2017 and 2016, respectively, as compensation expense pertaining to these grants. Total compensation expense related to time-based restricted stock units grants for the year s ended December 31, 2017 , 201 6 and 2015 was $1.8 million , $0.6 million and $0.3 million , respectively. Total accrued compensation expense related to performance-based restricted stock units for the year ended December 31, 2017 was $1.5 million. Total unrecognized compensation expense related to time-based restricted stock units grants at December 31, 2017 amounted to $2.1 million and is expected to be recognized over a weighted average period of 2.2 years. Performance Stock Units A summary of the PSUs activity for the years ended December 31, 2017, 2016 and 2015 is as follows:     Number of Shares Weighted-Average Grant Date Fair Value Weighted-Average Remaining Vesting Period (in Years) Aggregate Intrinsic Value   (in thousands, except share and per share data)   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 - January 1, 2017 2,803,367 8.18 2.4 -  Granted 716,600 3.17  Vested (701,233) (10.97)  Forfeited or Cancelled (773,100) (7.22)  Unvested - December 31, 2017 2,045,634 $ 5.83 2.0 $ - During the year ended December 31, 2017, the Company granted 200,000 PSUs to an employee upon their commencement of employment with the Company. These PSUs had a grant date fair value of $0.7 million and vest over a period of three years and require achievement of certain of the Company’s performance metrics within each fiscal year for such PSUs to be earned. The Company did no t record any compensation expense during the year ended December 31, 2017 as the likelihood of these PSUs being earned was not probable.  On July 25, 2017, the Compensation Committee voted to approve, on a discretionary basis, an award of 41,600 PSUs to employees and consultants. The fair value and expense recorded for such PSUs was based on the closing price of the Company’s common stock on the date the modification of the performance metric was communicated to employees and consultants. The Company did no t record any compensation expense during the year ended December 31, 2017 as the likelihood of these PSUs being earned was not probable.  During the year ended December 31, 2017, the Company granted 300,000 PSUs to the Company’s Chief Executive Officer. These PSUs had a grant date fair value of $0.8 million and vest over a period of three years and require achievement of certain of the Company’s performance metrics within each fiscal year for such PSUs to be earned. The Company did no t record any compensation expense during the year ended December 31, 2017 as the likelihood of these PSUs being earned was not probable.  During the year ended December 31, 2017, the Company granted 175,000 PSUs to the Company’s Chief Executive Officer pursuant to an employment agreement, dated April 3, 2017 . These PSUs had a grant date fair value of $0.7 million and vest over a period of three years and require achievement of certain of the Company’s performance metrics within each fiscal year for such PSUs to be earned. The Company did no t record any compensation expense during the year ended December 31, 2017 as the likelihood of these PSUs being earned was not probable.  During the year ended December 31, 2017, the Company accelerated the vesting of 200,000 PSUs for the Company’s former Chief Executive Officer in connection with the CEO transition. Total compensation expense related to these PSUs of $2.9 million was recorded as operating expenses in the consolidated statement of operations for the year ended December 31, 2017.  On February 28, 2017, the Compensation Committee voted to approve, on a discretionary basis, an award of 164,978 PSUs to employees and consultants. Included in the above award were 60,000 PSUs and 36,000 PSUs for the Company’s former Chief Executive Officer and Chief Financial Officer, respectively. The fair value and expense recorded for such PSUs was based on the closing price of the Company’s common stock on the date the modification of the performance metric was communicated to employees and consultants. Total compensation expense related to these PSUs of $0.6 million was recorded as operating expenses in the consolidated statements of operations for the year ended December 31, 2017.  During the year ended December 31, 2016, the Company accelerated the vesting of 108,500 PSUs in connection with restructuring activities. Total compensation expense related to these PSUs of $0.5 million was recorded as operating expenses in the consolidated statement of operations for the year ended December 31, 2016. During the year ended December 31, 2016, the Company granted 2,104,100 PSUs to employees and consultants and 30,000 PSUs to an employee upon the commencement of his employment with the Company. These PSUs had a grant date fair value of $15.4 million, vest over a period of three years and require achievement of certain of the Company’s performance metrics within each fiscal year for such PSUs to be earned. The Company recorded less than $0.1 million during the year ended December 31, 2016 as compensation expense in the consolidated statement of operations pertaining to these PSUs as the likelihood of a portion of these PSUs being earned became probable. The Company did no t record any compensation expense during the year ended December 31, 2017 as the likelihood of these PSUs being earned was not probable. On February 23, 2016, the Compensation Committee voted to approve, on a discretionary basis, an award of 69,994 PSUs to employees and consultants. Included in the above award were 20,000 PSUs and 12,000 PSUs for the Company’s Chief Executive Officer and Chief Financial Officer, respectively. The fair value and expense recorded for such PSUs was based on the closing price of the Company’s common stock on the date the modification of the performance metric was communicated to employees and consultants. Total compensation expense related to these PSUs of $0.4 million was recorded as operating expenses in the consolidated statement of operations for the year ended December 31, 2016. On February 24, 2015, the Compensation Committee voted to approve, on a discretionary basis, an award of 198,000 PSUs to employees and consultants under the 2013 Stock Incentive Compensation Plan. Included in the above award were 60,000 PSUs and 36,000 PSUs for the Company’s Chief Executive Officer and Chief Financial Officer, respectively. The fair value and expense recorded for such PSUs was based on the closing price of the Company’s common stock on the date the modification of the performance metric was communicated to employees. Total compensation expense related to these PSUs of $2.0 million was recorded as operating expenses in the consolidated statement of operations for the year ended December 31, 2015. In addition, during the year ended December 31, 2015, the Compensation Committee approved, on a discretionary basis, an award of 12,500 PSUs to an employee upon the commencement of his employment with the Company. The fair value and expense recorded for such PSUs was based on the closing price of the Company’s common stock on the date the modification of the performance metric was communicated to the employee. Total compensation expense related to these PSUs of approximate ly $0.1 million was recorded as operating expenses in the consolidated statement of operations for the year ended December 31, 2015. During the year ended December 31, 2014, the Company granted 990,000 PSUs to employees and consultants. These PSUs had a grant date fair value of $9.5 million and vest over a period of three years. These PSUs require achievement of certain of the Company’s performance metrics within each fiscal year for such PSUs to be earned. The Company recorded $2.9 million and $1.2 million during the year s ended December 31, 2016 and 2015, respectively as compensation expense in the consolidated statement of operations pertaining to these PSUs as the performance metrics were achieved. During the year ended December 31, 2014, the Company granted 50,000 PSUs to an employee upon the commencement of his employment with the Company. These PSUs had a grant date fair value of $0.3 million and vest over a period of four years. These PSUs require achievement of certain of the Company’s performance metrics within each fiscal year for such PSUs to be earned. The Company did no t record compensation expense during each of the years ended December 31, 2016 and 2015 pertaining to these PSUs as the performance metrics were not achieved. During the year ended December 31, 2014, the Company granted 250,000 PSUs to an employee upon the commencement of his employment with the Company. These PSUs had a grant date fair value of $3.4 million and vest over a period of two years. These PSUs require achievement of certain of the Company’s performance metrics, which began in 2015, within each fiscal year for such PSUs to be earned. The Company did no t record compensation expense during the year s ended December 31, 2016 and 2015 pertaining to these PSUs as the performance metrics were not achieved. During the year ended December 31, 2014, the Company granted 35,000 PSUs to employees. These PSUs had a grant date fair value of $0.4 million and vest over a period of two to three years. These PSUs require achievement of certain of the Company’s performance metrics, which began in 2015, within each fiscal year for such PSUs to be earned. The Company recorded $0.1 million during each of the years ended December 31, 2016 and 2015 as compensation expense in the consolidated statement of operations pertaining to these PSUs as the performance metrics were achieved. The Company did not record any compensation expense during the year ended December 31, 2017 as the likelihood of these PSUs being earned was not probable. Total compensation expense related to the PSUs for the year s ended December 31, 2017, 2016 and 2015 was $3.5 million, $4.0 million and $3.4 million, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Taxes [Abstract]
Income Taxes	  NOTE 15 – INCOME TAXES The (benefit from) provision for income taxes from continuing operations consists of the following:     For the Year Ended December 31,  2017 2016 2015   (in thousands)  Federal:  Current provision $ - $ (111) $ 34  Deferred provision (131,344) 10,145 9,771  (131,344) 10,034 9,805  Foreign:  Current provision 134 206 340  Deferred provision - - -  134 206 340  State:  Current provision - (519) 103  Deferred provision (1,325) (564) (11,605)  (1,325) (1,083) (11,502)  (Benefit from) provision for income taxes $ (132,535) $ 9,157 $ (1,357)  The difference between the (benefit from) provision for income taxes and the expected income tax provision determined by applying the statutory federal and state income tax rates to pre-tax accounting income from continuing operations are as follows:     For the Year Ended December 31,  2017 2016 2015   Federal statutory rate 35.0 % 35.0 % 35.0 %  State taxes, net of federal tax benefit 0.1 0.2 9.7  Goodwill impairment (33.9) - -  Non-deductible transaction costs - 0.7 123.3  Noncontrolling interest 0.6 (16.5) (174.7)  Valuation allowance 29.5 43.2 548.4  Nondeductible compensation (0.1) 2.2 33.4  Foreign taxes (0.1) 1.3 32.1  Other (0.7) 1.1 6.3  Tax Cuts and Jobs Act 11.8 - -  Change in state tax rates - (5.5) (741.7)  FIN 48 reversal - (3.7) 0.0  42.2 % 58.0 % (128.2) % The Tax Cuts and Jobs Act On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act (“Tax Act”) that instituted fundamental changes to the taxation of multinational corporations. The Tax Act includes changes to the taxation of foreign earnings by implementing a dividend exemption system, expansion of the current anti-deferral rules, a minimum tax on low-taxed foreign earnings and new measures to deter base erosion. The Tax Act also includes a permanent reduction in the corporate tax rate to 21%, repeal of the corporate alternative minimum tax, expensing of capital investment, and limitation of the deduction for interest expense. Furthermore, as part of the transition to the new tax system, a one-time transition tax is imposed on a U.S. shareholder’s historical undistributed earnings of foreign affiliates. Although the Tax Act is generally effective January 1, 2018, GAAP requires recognition of the tax effects of new legislation during the reporting period that includes the enactment date, which was December 22, 2017. As a result of the impacts of the Tax Act, the SEC provided guidance that allows the Company to record provisional amounts for those impacts, with the requirement that the accounting be completed in a period not to exceed one year from the date of enactment. As of December 31, 2017, the Company has not completed the accounting for certain tax effects of the Tax Act. Therefore, we have recorded provisional amounts for the effects of the Tax Act. The primary impact of the Tax Act related to the re-measurement of deferred tax assets and liabilities resulting from the change in the corporate tax rate (“Corporate Tax Rate Change”). Corporate Tax Rate Change For the year ended December 31, 2017, we recorded a tax benefit of approximately $73 million due to a decrease in deferred tax liabilities as a result of the reduction in the corporate tax rate from 35% to 21%. At the date of enactment, the Company had a deferred tax liability for the excess of its net book value over its tax basis of its U.S. assets and liabilities that will generate future taxable income in excess of book income. Due to the Tax Act, this additional taxable income will be subject to tax at a lower corporate tax rate, consequently reducing the Company’s deferred tax liability as of the date of enactment. The Company also reevaluated the need for a valuation allowance as a result of changes made by the Tax Act. As more fully described below, the Company determined that it has become more likely than not that it will realize substantially all of its deferred tax assets. The components of the Company’s consolidated deferred income tax balances as of December 31, 2017 and 2016 are as follows:     December 31,  2017 2016   (in thousands)  Deferred income tax assets  Net operating loss carryforwards $ 54,909 $ 83,248  Capital loss carryforwards 1,885 1,280  Intangible assets - finite life 6,809 11,090  Stock-based compensation 716 1,668  Property, plant & equipment 3,587 4,544  Deferred rent (64) 1,028  Credits 2,274 1,910  Deferred revenue 2,973 617  Available-for-sale securities - 1,600  Deferred compensation 1,772 3,302  Other 1,187 653  76,048 110,940  Deferred income tax liability - long-term  Intangible assets - Indefinite-lived (126,443) (200,468)  (126,443) (200,468)   Less: Valuation Allowance (17,404) (110,829)   Net deferred income tax liability - long-term $ (67,799) $ (200,357)  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 and new tax provisions under the Tax Act, primarily the new limitation on interest expense deductions, management has determined that enough certainty exists to warrant the release of the valuation allowance recorded against substantially all the Company’s deferred tax assets as of December 31, 2017. As of December 31, 2017 and 2016, a valuation allowance of $17.4 million and $110.8 million, respectively, has been recognized for deferred income taxes that may not be realized by the Company in future periods. The valuation allowance at December 31, 2017 primarily relates to state net operating losses and capital loss carryforwards.  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 million as December 31, 2016 attributable to indefinite-lived trademarks could not be used to offset the deferred tax assets. The Company has federal NOLs available to carry forward to future periods of $195 . 6 million as of December 31, 2017 which begin expiring in 2024. The Company has state NOLs available to carryforward to future periods of $ 205 . 7 million as of December 31, 2017 which begin expiring in 2018. The Company has foreign tax credits available to carryforward to future periods of $1.6 million as of December 31, 2017 which began expiring in 2017. The Company has experienced several changes of ownership under Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”) which places various limitations on the NOLs. The limitations on NOLs are based upon a formula provided under Section 382 of the Code that is based on the fair market value of the Company and prevailing interest rates at the time of the ownership change. An “ownership change” is generally a 50% increase in ownership over a three-year period by stockholders who directly or indirectly own at least five percent of a company’s stock. The limitations on the use of the NOLs under Section 382 could affect the Company’s ability to offset future taxable income. 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, 2014 through December 31, 2017. A reconciliation of the consolidated liability for gross unrecognized income tax benefits (excluding penalties and interest) is as follows:     December 31,  2017 2016   (in thousands)   Balance at beginning of year $ - $ 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 $ - $ -  During the year ended December 31, 2016, the Company released its $0.3 million reserve of certain unrecognized tax benefits through current income tax expense in accordance ASC 740. The Company has no remaining unrecognized tax benefits at December 31, 2017. The Company recognizes interest and penalties related to unrecognized tax benefits in the tax provision. During the year ended December 31, 2016, the Company recognized a gain of $0.3 million and a charge of less than $0.1 million related to interest and penalties, respectively. The Company has no remaining interest and penalties related to unrecognized tax benefits at December 31, 2017.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
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 million, including fees and reimbursement of out-of-pocket expenses in connection with performing its services under the TCP Agreement. The TCP Agreement remains in effect for a period continuing through the earlier of five years or the date on which TCP and its affiliates cease to own in excess of 5% of the outstanding shares of common stock in the Company. On August 15, 2014, the Company consummated transactions pursuant to an agreement and plan of merger, dated as of June 24, 2014 (the “Galaxy Merger Agreement”) with SBG Universe Brands LLC, a Delaware limited liability company and the Company’s direct wholly-owned subsidiary (“LLC Sub”), Universe Galaxy Merger Sub, Inc., a Delaware corporation and direct wholly-owned subsidiary of LLC Sub, Galaxy Brand Holdings, Inc. and Carlyle Galaxy Holdings, L.P. (such transactions, collectively, the “Galaxy Acquisition”). In connection with the Galaxy Merger Agreement, the Company and TCP entered into an amendment to the TCP Agreement (the “Amended TCP Agreement”), pursuant to which, among other things, TCP is entitled to receive annual fees of $0.9 million beginning with fiscal year 2014. The Company paid TCP $0.9 million, $0.9 million, and $1.4 million for services under the Amended TCP Agreement during the years ended December 31, 2017, 2016 and 2015, respectively. These amounts are included in operating expenses in the Company’s consolidated financial statements. At December 31, 2017 and 2016, there were no amounts due to TCP for services. In connection with the consummation of the acquisition of MSLO, a $2.5 million transaction fee was paid to TCP during the year ended December 31, 2015. 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 shares of restricted stock, vesting over a four -year period and 180,000 PSUs, vesting over three years in increments of 20% for 2014 , 20% for 2015 and 60% for 2016 . During the year ended December 31, 2016, the TCP employee was granted 200,000 PSUs, vesting over three years in increments of 33.3% for 2017 , 33.3% for 2018 and 33.4% for 2019. The Company paid the TCP Employee $0.3 million, $0.4 million and $0.6 million for services under the consulting arrangement during the years ended December 31, 2017, 2016 and 2015, respectively. These amounts are included in operating expenses in the Company’s consolidated financial statements. At December 31, 2017, less than $0.1 million was due to the TCP Employee. At December 31, 2016, there were no amounts due to the TCP Employee. 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 $18.1 million, $17.0 million and $14.8 million of revenue for the years ended December 31, 2017, 2016 and 2015, respectively, for royalties and advertising revenue earned from ESO license agreements. At December 31, 2017 and 2016, the Company had $8.0 million and $7.1 million recorded as accounts receivable from ESO in the consolidated balance sheets, respectively.   In addition, the Company entered into a license-back agreement with ESO under which the Company reacquired the rights to certain international territories in order to re-license these rights to an unrelated party. The Company recorded approximately $0.1 million in license-back expense for the year ended December 31, 2017.  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 trademark to third parties in connection with the manufacturing, distribution, marketing and sale of FUL branded bags, backpacks, duffels, luggage and apparel accessories. JALP contributed the FUL trademark with a fair value of $8.9 million. In exchange for a 50.5% economic interest in FUL IP the Company paid JALP $4.5 million. JALP’s minority member interest in FUL IP has been reflected as noncontrolling interest on the Company’s consolidated balance sheets. One of the Company’s directors, Mr. Al Gossett, has a partial ownership interest in JALP. There was $(2.2) million and $0.4 million of noncontrolling interest recorded during the years ended December 31, 2017 and 2016, respectively. No noncontrolling interest was recorded during the years ended December 31, 2015. 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 million (plus related transaction expenses), which was the purchase price paid by Tengram Capital Partners, L.P. upon the acquisition of such available-for-sale securities in open market transactions. The Company did not pay a fee or any compensation to Tengram Capital Partners, L.P. in connection with the Company’s investment in the available-for-sale securities. During the year ended December 31, 2017, the Company sold its available-for-sale securities for $5.8 million. 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 million . During the term of the Intangible Asset Agreement with the Company, Lifestyle Research Center LLC will be entitled to receive a guaranteed annual payment of $1.7 million, which amounts are being paid in connection with the Mergers regardless of Ms. Stewart’s continued employment with the Company plus reimbursable expenses. The Company has paid Lifestyle Research Center LLC $3.3 million and $1.8 million in connection with the guaranteed payment and other related services during the years ended December 31, 2017 and 2016, respectively. 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 million, which amounts are being paid in connection with the Mergers regardless of Ms. Stewart’s continued employment with the Company. During each year ended December 31, 2017 and 2016, the Company made payments of $1.3 million to Ms. Stewart in connection with the terms of the IP Licenses Agreement. The IP License Agreement is perpetual.  During the years ended December 31, 2017 and 2016, the Company expensed non-cash interest of $0.6 million and $0.8 million, respectively, related to the accretion of the present value of these guaranteed contractual payments. At December 31, 2017, there was $6.4 million due under the IP Agreements of which $2.8 million is recorded in accounts payable and accrued expenses and $3.6 million is recorded in other long-term liabilities. At December 31, 2016, there was $8.8 million due under the IP Agreements of which $2.8 million is recorded in accounts payable and accrued expenses and $6.0 million is recorded in other long-term liabilities.  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 and “piggyback” registration rights with respect to the shares of the Company’s common stock held by the Stewart Stockholders (whether issued pursuant to the Merger Agreement or acquired thereafter) and their transferees. All reasonable expenses incident to such registrations generally are required to be borne by the Company. The Registration Rights Agreement became effective on December 4, 2015.

Profit Sharing Plan

Profit Sharing Plan	12 Months Ended
	Dec. 31, 2017
Profit Sharing Plan [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 matchin g contribution of $0.5 million , $0.5 million and $0.2 million for the years ended December 31, 2017, 2016, and 2015 , respectively.

Restructuring

Restructuring	12 Months Ended
	Dec. 31, 2017
Restructuring [Abstract]
Restructuring	 NOTE 18 – RESTRUCTURING The Company did not incur restructuring charges during the year ended December 31, 2017.  During the year ended December 31, 2016, the Company recorded $3.2 million of restructuring charges in connection with headcount reductions and lease termination costs. The charges incurred during the year ended December 31, 2016 consisted of $1.7 million of severance and related benefits associated with headcount reductions, $0.8 million of professional fees, $0.3 million in contract termination fees and $0.4 million of leasehold improvement write-offs due to moving the corporate headquarters. During the year ended December 31, 2015, the Company recorded $8.7 million of restructuring charges in connection with headcount reductions, contract termination costs and lease termination costs. The charges incurred during the year ended December 31, 2015 consisted of $5.5 million of severance and related benefits associated with headcount reductions, $0.7 million of professional fees, $1.6 million in contract termination fees and $0.9 of asset write-offs. The associated employee headcount reductions in connection with the reduction in workforce since inception were 65 employees. These charges are included in operating expenses in the consolidated statement of operations. The Company does not expect to incur any additional charges associated with these actions. On a cumulative basis, the Company has recorded $11.9 million of restructuring charges in connection with the acquisition of MSLO, headcount reductions and contract termination costs. The associated employee headcount reductions in connection with the reduction in workforce since inception were 65 employees. All restructuring charges incurred are included in operating expenses in the consolidated statement of operations. There is no restructuring accrual as of December 31, 2017. A restructuring accrual of $1.5 million as of December 31, 2016 is included in accounts payable and accrued expenses on the consolidated balance sheets. This accrual included amounts provided for contract termination fees. The Company has paid $10.5 million in cash related to these initiative s as of December 31, 2017. Changes in the restructuring accruals during fiscal 2017 and 2016 were as follows:     Severance & Related Benefits Contract Termination Costs Professional Fees Total Accrual   (in thousands)   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  Charges to expense - - - -  Amounts paid - (1,500) - (1,500)  Balance at December 31, 2017 $ - $ - $ - $ -   

Quarterly Data (Unaudited)

Quarterly Data (Unaudited)	12 Months Ended
	Dec. 31, 2017
Quarterly Data (Unaudited) [Abstract]
Quarterly Data	NOTE 19 – QUARTERLY DATA (UNAUDITED) Unaudited quarterly consolidated financial information for 2017 and 2016 is summarized as follows:      First Quarter Second Quarter Third Quarter Fourth Quarter (1) Full Year   (in thousands, except per share data)  2017  Net revenue $ 39,400 $ 42,144 $ 39,025 $ 46,895 $ 167,464   Income (loss) from operations 15,992 24,244 (13,551) (279,292) (252,607)   Income (loss) before income taxes 1,540 7,566 (28,574) (294,613) (314,081)   Consolidated net income (loss) 955 4,451 (24,732) (162,220) (181,546)   Net (income) loss attributable to noncontrolling interests (2,135) (1,921) 552 (668) (4,172)   Net (loss) income attributable to Sequential Brands Group, Inc. and Subsidiaries (1,180) 2,530 (24,180) (162,888) (185,718)    Basic (loss) earnings per share:  Attributable to Sequential Brands Group, Inc. and Subsidiaries $ (0.02) $ 0.04 $ (0.38) $ (2.58)   Diluted (loss) earnings per share:  Attributable to Sequential Brands Group, Inc. and Subsidiaries $ (0.02) $ 0.04 $ (0.38) $ (2.58)    (1) During the fourth quarter of 2017, the Company recorded a non-cash positive benefit of $132.4 million due to tax reform impact and non-cash impairment charges of $304.1 million related to the Company’s goodwill.       First Quarter Second Quarter Third Quarter Fourth Quarter (1) Full Year   (in thousands, except per share data)  2016  Net revenue $ 34,008 $ 34,154 $ 41,952 $ 45,414 $ 155,528   Income from operations 12,031 13,234 21,772 23,099 $ 70,136   Income before income taxes 1,434 2,635 7,180 4,539 $ 15,788   Consolidated net income 1,035 1,616 3,322 658 $ 6,631   Net income attributable to noncontrolling interests (2,111) (1,681) (2,022) (1,638) $ (7,452)   Net income (loss) attributable to Sequential Brands Group, Inc. and Subsidiaries (1,076) (65) 1,300 (980) $ (821)    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 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.  

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2017
Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	Schedule II – Valuation and Qualifying Accounts Sequential Brands Group, Inc. (in thousands)     Description Balance at Beginning of Period Additions Charged to Costs and Expenses Deductions Balance at End of Period   Reserves and allowance deducted from asset accounts:   Accounts receivable (a):   Year Ended December 31, 2017 $ 221 $ 689 $ (333) $ 577  Year Ended December 31, 2016 $ 271 $ 475 $ (525) $ 221  Year Ended December 31, 2015 $ 169 $ 201 $ (99) $ 271  (a) These amounts include reserves for doubtful accounts.

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned and majority-owned subsidiaries. All significant inter-company accounts and transactions have been eliminated in the consolidation.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting 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 , and ASC 205, Presentation of Financial Statements , which requires that only a component of an entity or a group of components of an entity, that represents a strategic shift that has, or will have, a major effect on the reporting entity’s operations that has been disposed of or is classified as held for sale and has operations and cash flows that can be clearly distinguished from the rest of the entity be reported as discontinued operations and assets held for sale. In the period a component of an entity has been disposed of or classified as held for sale, the results of operations for the periods presented are reclassified into separate line items in the statements of operations. Assets and liabilities are also reclassified into separate line items on the related balance sheets for the periods presented. The statements of cash flows for the periods presented are also reclassified to reflect the results of discontinued operations as separate line items.
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.  In 2017, t he Company entered into a transaction with a media company for which it receives advertising credits as part of the consideration exchanged for trademark licensing rights . Th is transaction is recorded at the estimated fair value of the advertising credits received, as their fair value is deemed more readily determinable than the fair value of the trademark licensing right provided by the Company, in accordance with ASC 845, Nonmonetary Transactions . The fair value of the advertising credits are recorded as revenue and in other assets when earned, and expensed when the advertising credits are utilized. The Company recorded revenue of $3.7 million for the year ended December 31, 2017 related to the advertising credits earned. The Company did not record any expense related to the advertising credits as they have not yet been utilized.
Restricted Cash	Restricted Cash Restricted cash at December 31, 2017 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 $0.6 million and $0.2 million at December 31, 2017 and 2016, respectively. The Company’s accounts receivable, net amounted to $60.1 million and $53.2 million as of December 31, 2017 and 2016, respectively. Three licensees accounted for approximately 53% ( 25% , 15% , and 13% ) of the Company’s total consolidated accounts receivable, net balance as of December 31, 2017 and 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. The Company does not believe the accounts receivable balance s from these licensees represents a significant collection risk based on past collection experience.
Investments	Investments The Company had marketable securities that were classified as available-for-sale securities under ASC 320, Investments – Debt and Equity Securities . Such available-for-sale securities were reported at fair value in the consolidated balance sheets and, at the time of purchase, were reported in the consolidated statements of cash flows as an investing activity. The Company reviewed its available-for-sale securities at each reporting period to determine whether a decline in fair value was other-than-temporary. Any decline in fair value that wa s determined to be other-than-temporary would result in an adjustment for an impairment charge in the consolidated statements of operations. The primary factors the Company consider ed in its determination we re (i) the length of time that the fair value of the available-for-sale security wa s below the Company’s carrying value, (ii) the financial condition and operating performance of the available-for-sale security, (iii) the reason for decline in fair value and (iv) the Company’s intent and ability to hold the investment in available-for-sale security for a period of time sufficient to allow for a recovery in fair value. Realized gains and losses from the sale of available-for-sale securities, if any, we re determined on a specific-identification basis.  During the second quarter of 2017, the Company sold its available-for-sale securities for $5.8 million. The book cost basis of the available-for-sale securities was approximately $7.7 million, which was determined using the specific identification method. The sale resulted in a net realized loss of $1.9 million, which is recorded in other expense (income) in the consolidated statement of operations for the year ended December 31, 2017.  The unrealized gains and losses on the available-for-sale securities held by the Company as of December 31, 2016 are set forth below.    December 31, 2016  Gross Unrealized  Historical Cost Cost Basis Estimated Fair Value Gains Losses   (in thousands)   Available-for-sale securities $ 12,048 $ 7,673 $ 7,673 $ - $ - 
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% noncontrolling interest in Gaiam Pty. Ltd. in connection with its acquisition of Gaiam Brand Holdco, LLC (see Note 5). The value of the Company’s equity method investment was $0.8 million and $0.7 million as of December 31, 2017 and 2016, respectively, and is included in other asset s in the consolidated balance sheets. The Company's share of earnings from its equity method investee, which was not material for the years ended December 31, 2017 and 2016, is included in other (income) expense 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 and Intangible Assets Goodwill represents the excess of purchase price over the fair value of net assets acquired in business combinations accounted for under the purchase method of accounting. On an annual basis and as needed, the Company tests goodwill and indefinite lived trademarks for impairment through the use of discounted cash flow models. Other intangibles with determinable lives, including certain trademarks, customer agreements, patents and a favorable lease, are evaluated for the possibility of impairment when certain indicators are present, and are otherwise amortized on a straight-line basis over the estimated useful lives of the assets (currently ranging from 2 to 15 years). Assumptions used in our discounted cash flow models are as follows: (i) discount rates; (i i) projected avera ge revenue growth rates; and (iii ) projected long-term growth rates. Our estimates also factor in economic conditions and expectations of management, which may change in the future based on period-specific facts and circumstances.  Due to the identification of impairment indicators during the quarter ended September 30, 2017, the Company performed impairment testing of its goodwill and indefinite-lived assets at September 30, 2017, which replaced its October 1 st annual test. As a result of its testing, the Company recorded a non-cash impairment charge of $36.5 million relating to its indefinite-lived intangible assets during the quarter ended September 30, 2017.  Due to the identification of impairment indicators during the quarter ended December 31, 2017, the Company performed impairment testing of its goodwill and indefinite-lived assets at December 31, 2017. As a result of its testing, the Company recorded a non-cash goodwill impairment charge of $304.1 million during the quarter ended December 31, 2017. See Notes 3, 7 and 8 for further details. 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 cha nge in accounting principle did 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.
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. 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	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, 2017 and 2016. 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, 2017 and 2016.
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, 2017 and 2016.
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 $6.9 million, $9.6 million and $8.7 million for the years ended December 31, 2017, 2016 and 2015, respectively. As of December 31, 2017 and 2016, the Company had $0.4 million of capitalized advertising costs recorded on the consolidated balance sheets. 
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 “PSUs”), 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. Fair value cost for stock options and warrants is calculated using the Black-Scholes valuation model and is 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 reduces 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 end ed December 31, 2017, the C ompany did not have any reserves or interest and penalties to record through current income tax expense in accordance with ASC 740, Income Taxes (“ASC 740”). 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. Interest and penalties related to uncertain tax positions, if any, are recorded in income tax expense. Tax years that remain open for assessment for federal and state tax purposes include the years ended December 31, 2014 through December 31, 2017.
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. The shares used to calculate basic and diluted EPS consist of the following:     Year Ended December 31,  2017 2016 2015   Basic weighted-average common shares outstanding 62,861,743 61,912,410 41,177,523  Warrants - - -  Acquisition hold back shares - - -  Unvested restricted stock - - -  Performance based restricted stock - - -  Stock options - - -  Diluted weighted-average common shares outstanding 62,861,743 61,912,410 41,177,523 The computation of diluted EPS for the years ended December 31, 2017, 2016 and 2015 excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive:     Year Ended December 31,  2017 2016 2015   Warrants - 125,535 502,831  Acquisition hold back shares - 172,814 1,375,000  Unvested restricted stock 166,607 122,167 173,987  Performance based restricted stock 65,087 407,303 70,519  Stock options - 7,977 87,256  Total 231,694 835,796 2,209,593 
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, 2017. 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 $167.5 million , $155.5 million and $88.3 million during the years ended December 31, 2017, 2016 and 2015, respectively. During the year ended December 31, 2017, three licensees represented at least 10% of net revenue, each accounting for 11% of the Company’s net revenue. 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.
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 . If classified as a liability, the liability is remeasured to fair value at each subsequent reporting date until the contingency is settled. Increases in fair value are recorded as losses, while decreases are recorded as gains. If classified as equity, contingent consideration is not remeasured and subsequent settlement is accounted for within equity.
Noncontrolling Interest	Noncontrolling Interest Noncontrolling interest recorded for the year ended December 31, 2017 represents income allocations to Elan Polo International, Inc., a member of DVS Footwear International, LLC (“DVS LLC”) and With You, Inc., a member of With You LLC (the partnership between the Company and Jessica Simpson) and a loss allocation to JALP, LLC (“JALP”), a member of FUL IP Holdings, LLC (“FUL IP”). Noncontrolling interest recorded for the year ended December 31, 2016 represents income allocations to DVS LLC, With You, Inc. and JALP. Noncontrolling interest recorded for the year ended December 31, 2015 represents income allocations to DVS LLC and With You, Inc. The following table sets forth the noncontrolling interest for the years ended December 31, 2017, 2016 and 2015:     Year Ended December 31,  2017 2016 2015  (in thousands)  With You LLC $ 5,816 $ 6,525 $ 4,677  DVS LLC 581 564 610  FUL IP (2,225) 363 -  Net income attributable to noncontrolling interests $ 4,172 $ 7,452 $ 5,287    The following table sets forth the noncontrolling interest as of December 31, 2017 and 2016:     DVS LLC FUL IP With You LLC Total  (in thousands)  Balance at January 1, 2016 $ 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   Net income (loss) attributable to noncontrolling interests 581 (2,225) 5,816 4,172  Distributions (564) (363) (6,511) (7,438)  Balance at December 31, 2017 $ 2,668 $ 2,186 $ 66,693 $ 71,547  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.
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.

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Investment	The unrealized gains and losses on the available-for-sale securities held by the Company as of December 31, 2016 are set forth below.    December 31, 2016  Gross Unrealized  Historical Cost Cost Basis Estimated Fair Value Gains Losses   (in thousands)   Available-for-sale securities $ 12,048 $ 7,673 $ 7,673 $ - $ - 
Estimated Useful Lives of Property and Equipment	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 
Shares Used to Calculate Basic And Diluted Earnings (Loss) Per Common Share	The shares used to calculate basic and diluted EPS consist of the following:     Year Ended December 31,  2017 2016 2015   Basic weighted-average common shares outstanding 62,861,743 61,912,410 41,177,523  Warrants - - -  Acquisition hold back shares - - -  Unvested restricted stock - - -  Performance based restricted stock - - -  Stock options - - -  Diluted weighted-average common shares outstanding 62,861,743 61,912,410 41,177,523 
Earnings Per Share, Basic and Diluted	The computation of diluted EPS for the years ended December 31, 2017, 2016 and 2015 excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive:     Year Ended December 31,  2017 2016 2015   Warrants - 125,535 502,831  Acquisition hold back shares - 172,814 1,375,000  Unvested restricted stock 166,607 122,167 173,987  Performance based restricted stock 65,087 407,303 70,519  Stock options - 7,977 87,256  Total 231,694 835,796 2,209,593 
Schedule of Noncontrolling Interest	The following table sets forth the noncontrolling interest for the years ended December 31, 2017, 2016 and 2015:     Year Ended December 31,  2017 2016 2015  (in thousands)  With You LLC $ 5,816 $ 6,525 $ 4,677  DVS LLC 581 564 610  FUL IP (2,225) 363 -  Net income attributable to noncontrolling interests $ 4,172 $ 7,452 $ 5,287 
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, 2017 and 2016:     DVS LLC FUL IP With You LLC Total  (in thousands)  Balance at January 1, 2016 $ 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   Net income (loss) attributable to noncontrolling interests 581 (2,225) 5,816 4,172  Distributions (564) (363) (6,511) (7,438)  Balance at December 31, 2017 $ 2,668 $ 2,186 $ 66,693 $ 71,547 

Fair Value Measurement of Fin30

Fair Value Measurement of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2017
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, 2017 and 2016:     Carrying Value Fair Value  Financial Instrument Level 12/31/2017 12/31/2016 12/31/2017 12/31/2016   (in thousands)  Available-for-sale securities 1 $ - $ 7,673 $ - $ 7,673  Interest rate cap 2 $ 1,239 $ 1,104 $ 1,239 $ 1,104  2016 Term Loans 2 $ 551,913 $ 582,500 $ 542,655 $ 551,324  2016 Revolving Loan 2 $ 92,787 $ 80,500 $ 92,389 $ 60,755  LNT Contingent earn outs 3 $ - $ - $ - $ -  Legacy Payments 3 $ 2,256 $ 1,995 $ 2,256 $ 1,995 
Schedule of Notional Amounts of Outstanding Derivative Positions	The components of the 2016 Cap Agreements as of December 31, 2017 are as follows:    Notional Value Derivative Asset Derivative Liability   (in thousands)   LIBOR based loans $ 500,000 $ 80 $ - 
Trademarks [Member]
Schedule of Indefinite-lived Assets	The following table shows the change in indefinite-lived assets for the year ended December 31, 2017:    December 31,  2017  (in thousands)   Balance at January 1 $ 1,025,260  Additions 2,383  Impairment charges (36,505)  Reclassified to finite-lived intangible assets (461)  Ending balance $ 990,677 

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2017
Jessica Simpson [Member]
Schedule Of Purchase Price Allocation	The allocation of the purchase price is summarized as follows (in thousands):     Cash paid $ 119,250  Guaranteed contractual payments 2,822  Fair value of common stock issued (97,087 shares) 1,295  Total consideration paid by Sequential $ 123,367   Allocated to:  Goodwill $ 3,480  Trademarks 184,475  Customer agreements 506  Noncontrolling interest (65,094)  $ 123,367 
Joe's Jeans [Member]
Schedule Of Purchase Price Allocation	The allocation of the purchase price is summarized as follows (in thousands):     Cash paid $ 71,168  Guaranteed contractual payments 826  Total consideration paid $ 71,994   Allocated to:  Goodwill $ 1,060  Trademarks 70,862  Customer agreements 72  $ 71,994 
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 
Updates to purchase price during measurement period	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)  $ - 
Gaiam Brand Holdco, LLC [Member]
Schedule Of Purchase Price Allocation	The final allocation of the purchase price is summarized as follows (in thousands):      Total consideration paid $ 147,587   Allocated to:  Trademarks $ 145,923  Goodwill 1,084  Equity method investment 757  Customer agreements 23  Accrued expenses (200)  $ 147,587 
Updates to purchase price during measurement period	The Company made the following updates to the purchase price during the year ended December 31, 2017 in connection with finalizing the valuation of the Gaiam Brand Holdco, LLC acquisition (in thousands):      Allocated to:  Goodwill $ (3,621)  Trademarks 3,568  Equity method investment 53  $ -- 

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment is summarized as follows:     December 31,  2017 2016  (in thousands)   Furniture and fixtures $ 6,164 $ 4,390  Computer hardware/equipment 1,198 1,173  Leasehold improvements 5,937 4,803  Computer software 974 974  Websites 400 400  Automobiles and trucks 140 146  Property and equipment 14,813 11,886  Less accumulated depreciation and amortization (7,778) (4,212)  Property and equipment, net $ 7,035 $ 7,674 

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Intangible Assets [Abstract]
Summary of Intangible Assets	Intangible assets are summarized as follows:    December 31, 2017 Useful Lives Gross Carrying Amount Accumulated Amortization Net Carrying Amount   (years) (in thousands)  Finite-lived intangible assets:  Trademarks 5 - 15 $ 5,462 $ (1,913) $ 3,549  Customer agreements 4 2,832 (2,257) 575  Favorable lease 2 537 (537) -  Patents 10 665 (296) 369  $ 9,496 $ (5,003) 4,493  Indefinite-lived intangible assets:  Trademarks 990,677   Intangible assets, net $ 995,170      December 31, 2016 Useful Lives Gross Carrying Amount Accumulated Amortization Net Carrying 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 
Summary of Future Annual Estimated Amortization Expense	Future annual estimated amortization expense is summarized as follows:     Years ending December 31, (in thousands)  2018 $ 875  2019 683  2020 495  2021 492  2022 469  Thereafter 1,479  $ 4,493 

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill [Abstract]
Schedule of Goodwill	Goodwill is summarized as follows:     December 31,  2017 2016   (in thousands)   Balance at January 1 $ 307,744 $ 314,288  Adjustment for acquisition of Martha Stewart Living Omnimedia, Inc. (a) - (11,249)  (Adjustment for) and acquisition of Gaiam Brand Holdco, LLC (a) (3,621) 4,705  Impairment charges (304,123) -  Ending balance $ - $ 307,744  (a) Goodwill from the acquisitions of 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.

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule of Long Term Debt	The components of long-term debt are as follows:     December 31,  2017 2016   (in thousands)   Secured Term Loans $ 551,913 $ 582,500  Revolving Credit Facility 92,787 80,500  Unamortized deferred financing costs (14,103) (17,965)  Total long-term debt, net of unamortized deferred financing costs 630,597 645,035  Less: current portion of long-term debt 28,300 28,300  Long-term debt $ 602,297 $ 616,735 
Schedule of Maturities of Long-term Debt	As of December 31, 2017, the Company’s debt maturities for the next five years and thereafter on a calendar year basis are as follows:     Total 2018 2019 2020 2021 2022 Thereafter   (in thousands)   2016 Term Loans $ 551,913 $ 28,300 $ 28,300 $ 28,300 $ 93,513 $ 373,500 $ -  2016 Revolving Loan 92,787 - - - 92,787 - -  Total $ 644,700 $ 28,300 $ 28,300 $ 28,300 $ 186,300 $ 373,500 $ - 
GSO Term Loan Agreement [Member]
Leverage and Ratio Information, Long Term Debt	Specifically, the applicable margin with respect to LIBOR loans under the GSO Term Loan Agreement were as set forth below:     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 % 
A and R Second Lien Credit Agreement [Member]
Leverage and Ratio Information, Long Term Debt	Specifically, the applicable margin with respect to LIBOR loans under the A&R Second Lien Credit Agreement is as set forth below:       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 % 

Accounts Payable and Accrued 36

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2017
Accounts Payable and Accrued Expenses [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses consist of the following:     December 31,  2017 2016   (in thousands)   Accounts payable $ 1,627 $ 2,445   Accrued Expenses  Guaranteed payments in connection with acquisitions - current 3,295 4,089  Interest 3,215 3,981  Compensation 4,928 3,576  Marketing and Commissions 2,804 1,142  Other accrued expenses 3,257 3,682  Total accounts payable and accrued expenses $ 19,126 $ 18,915 

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Schedule of Operating Leases Spaces	The Company leases the following spaces as of December 31, 201 7 :     Square Footage  Location Type (Approximate) Expiration Date  New York, NY Corporate Headquarters 70,000 December 31, 2033  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)  2018 $ 2,170  2019 5,716  2020 5,634  2021 5,481  2022 5,496  Thereafter 55,637  $ 80,134 
Schedule of Future Sublease Income for Operating Leases	Future sublease income due under sublease agreements is summarized as follows:     Year Ending December 31, (in thousands)  2018 $ 350  2019 175  $ 525 

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies [Abstract]
Schedule of Future Payments of Guaranteed Payments, Less Imputed Interest	The Company has certain guaranteed payments in connection with acquisitions. Future payments of these guaranteed payments, less imputed interest, are as follows:     Year Ending December 31, (in thousands)  2018 $ 3,295  2019 2,628  2020 1,000  2021 -  2022 -  Thereafter 2,256  $ 9,179 

Stock Incentive Plan, Options39

Stock Incentive Plan, Options and Warrants (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs Share based Payments [Line Items]
Summary of Stock Option Activity	The following table summarizes the Company’s stock option activity for the years ended December 31, 2017, 2016 and 2015:     Number of Options Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life (in Years) Aggregate Intrinsic Value   (in thousands, except share and per share data)   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 - January 1, 2017 129,501 9.65 2.3 -  Granted - -  Exercised - -  Forfeited or Canceled (45,500) (11.49)  Outstanding - December 31, 2017 84,001 $ 8.65 2.1 $ -   Exercisable - December 31, 2017 84,001 $ 8.65 2.1 $ - 
Schedule of Nonvested Stock Options	A summary of the changes in the Company’s unvested stock options is as follows:     Number of Options Weighted-Average Grant Date Fair Value  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 - January 1, 2017 5,000 1.96  Granted - -  Vested (5,000) (1.96)  Forfeited or Canceled - -  Unvested - December 31, 2017 - $ - 
Schedule of Warrants Activity and Nonvested Warrants	The following table summarizes the Company’s outstanding warrants:    Number of Warrants Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life (in Years) Aggregate Intrinsic Value   (in thousands, except share and per share data)   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 - January 1, 2017 801,760 7.87 3.1 51  Granted - -  Exercised - -  Forfeited or Canceled (31,600) -  Outstanding - December 31, 2017 770,160 $ 7.95 2.2 $ -   Exercisable - December 31, 2017 770,160 $ 7.95 2.2 $ - A summary of the changes in the Company’s unvested warrants is as follows:     Number of Warrants Weighted-Average Grant Date Fair Value  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 - January 1, 2017 50,000 6.32  Granted - -  Vested (50,000) 6.32  Forfeited or Canceled - -  Unvested - December 31, 2017 - $ - 
Schedule of Restricted Stock Activity	A summary of the time-based restricted stock activity for the years ended December 31, 2017, 2016 and 2015 is as follows:     Number of Shares Weighted-Average Grant Date Fair Value Weighted-Average Remaining Vesting Period (in Years) Aggregate Intrinsic Value   (in thousands, except share and per share data)   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 - January 1, 2017 258,787 8.45 2.1 -  Granted 111,112 3.60  Vested (174,363) (6.73)  Unvested - December 31, 2017 195,536 $ 7.23 1.8 $ - 
Schedule of Restricted Stock Units Activity	A summary of the time-based restricted stock unit activity for the years ended December 31, 2017, 2016 and 2015 is as follows:     Number of Shares Weighted-Average Grant Date Fair Value Weighted-Average Remaining Vesting Period (in Years) Aggregate 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 - January 1, 2017 326,667 8.52 2.5 -  Granted 688,836 3.18  Vested (219,103) (8.29)  Forfeited or Canceled (60,000) (4.89)  Unvested - December 31, 2017 736,400 $ 3.89 2.2 $ - 
Schedule of Performance Stock Units Activity	A summary of the PSUs activity for the years ended December 31, 2017, 2016 and 2015 is as follows:     Number of Shares Weighted-Average Grant Date Fair Value Weighted-Average Remaining Vesting Period (in Years) Aggregate Intrinsic Value   (in thousands, except share and per share data)   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 - January 1, 2017 2,803,367 8.18 2.4 -  Granted 716,600 3.17  Vested (701,233) (10.97)  Forfeited or Cancelled (773,100) (7.22)  Unvested - December 31, 2017 2,045,634 $ 5.83 2.0 $ - 
Employee Stock Option [Member]
Disclosure of Compensation Related Costs Share based Payments [Line Items]
Valuation Assumptions Used	These stock options had a fair value of less than $0.1 million using the Black-Scholes option-pricing model with the following weighted-average assumptions:     Risk-free interest rate 0.90 %  Expected dividend yield 0.00 %  Expected volatility 32.10 %  Expected life 3.00 years 
Warrants to Purchase [Member]
Disclosure of Compensation Related Costs Share based Payments [Line Items]
Valuation Assumptions Used	These warrants had a fair value of $1.3 million using the Black-Scholes option-pricing model with the following weighted-average assumptions:     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, 2017
Income Taxes [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The (benefit from) provision for income taxes from continuing operations consists of the following:     For the Year Ended December 31,  2017 2016 2015   (in thousands)  Federal:  Current provision $ - $ (111) $ 34  Deferred provision (131,344) 10,145 9,771  (131,344) 10,034 9,805  Foreign:  Current provision 134 206 340  Deferred provision - - -  134 206 340  State:  Current provision - (519) 103  Deferred provision (1,325) (564) (11,605)  (1,325) (1,083) (11,502)  (Benefit from) provision for income taxes $ (132,535) $ 9,157 $ (1,357) 
Schedule of Effective Income Tax Rate Reconciliation	The difference between the (benefit from) provision for income taxes and the expected income tax provision determined by applying the statutory federal and state income tax rates to pre-tax accounting income from continuing operations are as follows:     For the Year Ended December 31,  2017 2016 2015   Federal statutory rate 35.0 % 35.0 % 35.0 %  State taxes, net of federal tax benefit 0.1 0.2 9.7  Goodwill impairment (33.9) - -  Non-deductible transaction costs - 0.7 123.3  Noncontrolling interest 0.6 (16.5) (174.7)  Valuation allowance 29.5 43.2 548.4  Nondeductible compensation (0.1) 2.2 33.4  Foreign taxes (0.1) 1.3 32.1  Other (0.7) 1.1 6.3  Tax Cuts and Jobs Act 11.8 - -  Change in state tax rates - (5.5) (741.7)  FIN 48 reversal - (3.7) 0.0  42.2 % 58.0 % (128.2) % 
Schedule of Deferred Tax Assets and Liabilities	The components of the Company’s consolidated deferred income tax balances as of December 31, 2017 and 2016 are as follows:     December 31,  2017 2016   (in thousands)  Deferred income tax assets  Net operating loss carryforwards $ 54,909 $ 83,248  Capital loss carryforwards 1,885 1,280  Intangible assets - finite life 6,809 11,090  Stock-based compensation 716 1,668  Property, plant & equipment 3,587 4,544  Deferred rent (64) 1,028  Credits 2,274 1,910  Deferred revenue 2,973 617  Available-for-sale securities - 1,600  Deferred compensation 1,772 3,302  Other 1,187 653  76,048 110,940  Deferred income tax liability - long-term  Intangible assets - Indefinite-lived (126,443) (200,468)  (126,443) (200,468)   Less: Valuation Allowance (17,404) (110,829)   Net deferred income tax liability - long-term $ (67,799) $ (200,357) 
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,  2017 2016   (in thousands)   Balance at beginning of year $ - $ 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 $ - $ - 

Restructuring (Tables)

Restructuring (Tables)	12 Months Ended
	Dec. 31, 2017
Restructuring [Abstract]
Restructuring and Related Costs	Changes in the restructuring accruals during fiscal 2017 and 2016 were as follows:     Severance & Related Benefits Contract Termination Costs Professional Fees Total Accrual   (in thousands)   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  Charges to expense - - - -  Amounts paid - (1,500) - (1,500)  Balance at December 31, 2017 $ - $ - $ - $ -  

Quarterly Data (Unaudited) (Tab

Quarterly Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Data (Unaudited) [Abstract]
Schedule of Quarterly Financial Information	Unaudited quarterly consolidated financial information for 2017 and 2016 is summarized as follows:      First Quarter Second Quarter Third Quarter Fourth Quarter (1) Full Year   (in thousands, except per share data)  2017  Net revenue $ 39,400 $ 42,144 $ 39,025 $ 46,895 $ 167,464   Income (loss) from operations 15,992 24,244 (13,551) (279,292) (252,607)   Income (loss) before income taxes 1,540 7,566 (28,574) (294,613) (314,081)   Consolidated net income (loss) 955 4,451 (24,732) (162,220) (181,546)   Net (income) loss attributable to noncontrolling interests (2,135) (1,921) 552 (668) (4,172)   Net (loss) income attributable to Sequential Brands Group, Inc. and Subsidiaries (1,180) 2,530 (24,180) (162,888) (185,718)    Basic (loss) earnings per share:  Attributable to Sequential Brands Group, Inc. and Subsidiaries $ (0.02) $ 0.04 $ (0.38) $ (2.58)   Diluted (loss) earnings per share:  Attributable to Sequential Brands Group, Inc. and Subsidiaries $ (0.02) $ 0.04 $ (0.38) $ (2.58)    (1) During the fourth quarter of 2017, the Company recorded a non-cash positive benefit of $132.4 million due to tax reform impact and non-cash impairment charges of $304.1 million related to the Company’s goodwill.       First Quarter Second Quarter Third Quarter Fourth Quarter (1) Full Year   (in thousands, except per share data)  2016  Net revenue $ 34,008 $ 34,154 $ 41,952 $ 45,414 $ 155,528   Income from operations 12,031 13,234 21,772 23,099 $ 70,136   Income before income taxes 1,434 2,635 7,180 4,539 $ 15,788   Consolidated net income 1,035 1,616 3,322 658 $ 6,631   Net income attributable to noncontrolling interests (2,111) (1,681) (2,022) (1,638) $ (7,452)   Net income (loss) attributable to Sequential Brands Group, Inc. and Subsidiaries (1,076) (65) 1,300 (980) $ (821)    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 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. 

Summary of Significant Accoun43

Summary of Significant Accounting Policies (Narrative) (Details) shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017USD ($)shares	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)shares	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)segmentshares	Dec. 31, 2016USD ($)shares	Dec. 31, 2015USD ($)	Jul. 01, 2016
Significant Accounting Policies [Line Items]
Cash provided by (used in) operating activities									$ 28,210	$ 43,038	$ (5,851)
Cash provided by (used in) financing activities									(31,294)	87,423	366,736
Advertising revenue									3,700
Allowance for doubtful accounts receivable	$ 600				$ 200				600	200
Accounts receivable, net	60,102				53,195				60,102	53,195
Proceeds from sale of available-for-sale securities									5,757
Book cost basis of available for sale securities	7,673								7,673
Realized loss on sale of available-for-sale securities									1,916
Net revenue	46,895	$ 39,025	$ 42,144	$ 39,400	$ 45,414	$ 41,952	$ 34,154	$ 34,008	167,464	155,528	88,262
Goodwill, impairment loss	$ 304,100								304,123
Impairment of trademark									$ 340,628	$ 0	0
Preferred stock, shares outstanding | shares	0				0				0	0
Advertising expenses									$ 6,900	$ 9,600	8,700
Capitalized advertising costs	$ 400				$ 400				$ 400	400
Accrued income taxes					300					300
Accrued interest and penalties associated with release of certain unrecognized tax benefits					300					300
Number of operating segments | segment									1
Number of reportable segments | segment									1
Trademarks [Member]
Significant Accounting Policies [Line Items]
Impairment of trademark									$ 36,505
Gaiam Brand Holdco, LLC [Member]
Significant Accounting Policies [Line Items]
Net revenue										12,000
Equity method investment, noncontrolling interest												49.90%
Equity method investments	$ 800				$ 700				$ 800	$ 700
With You LLC [Member]
Significant Accounting Policies [Line Items]
Noncontrolling member interest contribution											$ 65,100
Accounts Receivable [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage									53.00%	49.00%
Accounts Receivable [Member] | License One [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage									25.00%	14.00%
Accounts Receivable [Member] | License Two [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage									15.00%	13.00%
Accounts Receivable [Member] | License Three [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage									13.00%	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										11.00%
Sales Revenue, Services, Net [Member] | License One [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage									11.00%	17.00%
Sales Revenue, Services, Net [Member] | License Two [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage									11.00%	16.00%
Sales Revenue, Services, Net [Member] | License Three [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage									11.00%

Summary of Significant Accoun44

Summary of Significant Accounting Policies (Unrealized Gains And Losses On Available-For-Sale Securities) (Details) $ in Thousands	Dec. 31, 2017USD ($)
Unrealized Gain (Loss) on Investments [Abstract]
Historical Cost	$ 12,048
Cost Basis	7,673
Estimated Fair Value	$ 7,673

Summary of Significant Accoun45

Summary of Significant Accounting Policies (Depreciation of Property, Plant and Equipment) (Details)	12 Months Ended
	Dec. 31, 2017
Furniture and Fixtures
Property, Plant and Equipment, Useful Life	5 years
Computer Hardware and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	5 years
Computer Hardware and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	7 years
Computer Software [Member]
Property, Plant and Equipment, Useful Life	5 years
Automobiles and Trucks [Member]
Property, Plant and Equipment, Useful Life	5 years
Websites [Member]
Property, Plant and Equipment, Useful Life	3 years

Summary of Significant Accoun46

Summary of Significant Accounting Policies (Basic and Diluted Weighted Average Common Shares Outstanding) (Details) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share [Abstract]
Basic weighted-average common shares outstanding	62,861,743	61,912,410	41,177,523
Diluted weighted-average common shares outstanding	62,861,743	61,912,410	41,177,523

Summary of Significant Accoun47

Summary of Significant Accounting Policies (Antidilutive Shares Excluded from Computation of Diluted EPS) (Details) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	231,694	835,796	2,209,593
Warrants
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		125,535	502,831
Performance based restricted stock
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	65,087	407,303	70,519
Acquisition hold back shares [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		172,814	1,375,000
Restricted Stock
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	166,607	122,167	173,987
Equity Option [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		7,977	87,256

Summary of Significant Accoun48

Summary of Significant Accounting Policies (Noncontrolling Interest from Continuing Operations) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net Income (Loss) Attributable to Noncontrolling Interest, Total	$ 668	$ (552)	$ 1,921	$ 2,135	$ 1,638	$ 2,022	$ 1,681	$ 2,111	$ 4,172	$ 7,452	$ 5,287
With You LLC [Member]
Net Income (Loss) Attributable to Noncontrolling Interest, Total									5,816	6,525	4,677
DVS LLC [Member]
Net Income (Loss) Attributable to Noncontrolling Interest, Total									581	564	$ 610
FUL [Member]
Net Income (Loss) Attributable to Noncontrolling Interest, Total									$ (2,225)	$ 363

Summary of Significant Accoun49

Summary of Significant Accounting Policies (Noncontrolling Interest) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Balance				$ 74,813				$ 74,161	$ 74,813	$ 74,161
Net income attributable to noncontrolling interest	$ 668	$ (552)	$ 1,921	2,135	$ 1,638	$ 2,022	$ 1,681	2,111	4,172	7,452	$ 5,287
Distributions									(7,438)	(6,800)
Balance	71,547				74,813				71,547	74,813	74,161
With You LLC [Member]
Balance				67,388				67,054	67,388	67,054
Net income attributable to noncontrolling interest									5,816	6,525	4,677
Distributions									(6,511)	(6,191)
Balance	66,693				67,388				66,693	67,388	67,054
DVS LLC [Member]
Balance				2,651				2,696	2,651	2,696
Net income attributable to noncontrolling interest									581	564	610
Distributions									(564)	(609)
Balance	2,668				2,651				2,668	2,651	2,696
FUL [Member]
Balance				$ 4,774				$ 4,411	4,774	4,411
Net income attributable to noncontrolling interest									(2,225)	363
Distributions									(363)
Balance	$ 2,186				$ 4,774				$ 2,186	$ 4,774	$ 4,411

Fair Value Measurement of Fin50

Fair Value Measurement of Financial Instruments (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 04, 2015
Impairment of trademark		$ 340,628	$ 0	$ 0
Goodwill impairment charge	$ 304,100	$ 304,123
Gross licensing revenue payable, percentage		3.50%
Licensing revenue payment period		5 years
Acquisition date fair value of Legacy Payments					$ 1,700
Trademarks [Member]
Impairment of trademark		$ 36,505
Interest Rate Cap [Member]
Derivative, notional amount	$ 500,000	$ 500,000
Derivative, cap interest rate	1.50%	1.50%
Derivative, maturity date		Nov. 23, 2018
Interest Expense [Member]
Accretion expense		$ 300	$ 300

Fair Value Measurement of Fin51

Fair Value Measurement of Financial Instruments (Schedule of Indefinite-lived Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Indefinite-lived Intangible Assets [Line Items]
Impairment charges	$ (340,628)	$ 0	$ 0
Trademarks [Member]
Indefinite-lived Intangible Assets [Line Items]
Balance January 1	1,025,260
Additions	2,383
Impairment charges	(36,505)
Reclassified to finite-lived intangible assets	(461)
Ending Balance	$ 990,677	$ 1,025,260

Fair Value Measurement of Fin52

Fair Value Measurement of Financial Instruments (Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities		$ 7,673
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Carrying Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities		7,673
Fair Value, Inputs, Level 2 [Member] | 2016 Term Loans [Member] | Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	$ 542,655	551,324
Fair Value, Inputs, Level 2 [Member] | 2016 Term Loans [Member] | Fair Value, Measurements, Nonrecurring [Member] | Carrying Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	551,913	582,500
Fair Value, Inputs, Level 2 [Member] | 2016 Revolving Loan [Member] | Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	92,389	60,755
Fair Value, Inputs, Level 2 [Member] | 2016 Revolving Loan [Member] | Fair Value, Measurements, Nonrecurring [Member] | Carrying Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	92,787	80,500
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Legacy payments	2,256	1,995
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Carrying Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Legacy payments	2,256	1,995
Interest Rate Cap [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate cap	1,239	1,104
Interest Rate Cap [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Carrying Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate cap	$ 1,239	$ 1,104

Fair Value Measurement of Fin53

Fair Value Measurement of Financial Instruments (Schedule of Notional Amounts of Outstanding Derivative Positions) (Details) - Interest Rate Cap [Member] $ in Thousands	Dec. 31, 2017USD ($)
Derivatives, Fair Value [Line Items]
Notional Value	$ 500,000
Derivative Asset	$ 80

Discontinued Operations of Wh54

Discontinued Operations of Wholesale Business (Narrative) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)
Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Release of reserve of certain unrecognized tax benefits	$ 0.6

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Detail) - USD ($)

Jul. 01, 2016

Dec. 04, 2015

Sep. 11, 2015

Apr. 08, 2015

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Sep. 08, 2015

Disclosure Acquisitions Additional Information [Line Items]

Net revenue

$ 46,895,000

$ 39,025,000

$ 42,144,000

$ 39,400,000

$ 45,414,000

$ 41,952,000

$ 34,154,000

$ 34,008,000

$ 167,464,000

$ 155,528,000

$ 88,262,000

Common stock, par or stated value per share

$ 0.01

$ 0.01

$ 0.01

$ 0.01

Joe's Jeans Inc [Member]

Disclosure Acquisitions Additional Information [Line Items]

Legal and other fees related to acquisition

2,000,000

Net revenue

1,500,000

Income from continuing operations

1,500,000

Loans payable

$ 1,700,000

Amortization period of goodwill

15 years

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

Joe's Holdings LLC [Member]

Disclosure Acquisitions Additional Information [Line Items]

Business acquisition, cost of acquired entity, cash paid

71,168,000

Business combination, consideration transferred

71,994,000

Escrow deposits as part of acquisition

2,500,000

Guaranteed contractual payments

$ 826,000

GBG USA Inc [Member]

Disclosure Acquisitions Additional Information [Line Items]

Escrow deposits as part of acquisition

$ 1,500,000

Martha Stewart Living Omnimedia [Member]

Disclosure Acquisitions Additional Information [Line Items]

Net revenue

5,400,000

Income from continuing operations

(6,100,000)

Common stock conversion price

$ 6.15

Common stock, par or stated value per share

$ 0.01

Divisor for cash in lieu of shares

$ 8.8393

Business combination, consideration transferred

$ 176,681,757

Business combination, shares issued

19,980,787

Shares received by Old Sequential holders, shares

40,436,798

Shares received by Old Sequential holders, value

$ 40,314

Percent of Gross Licensing Revenues to be paid annually per Legacy Payments

3.50%

Business Acquisition, Legacy Payments

$ 1,700,000

Other payments to acquire businesses

$ 14,200,000

Minimum period for Legacy Payments

5 years

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 combination, shares issued

33,939

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

Gaiam Brand Holdco, LLC [Member]

Disclosure Acquisitions Additional Information [Line Items]

Business acquisition, cost of acquired entity, cash paid

$ 145,700,000

Business acquisition, percentage of voting interests acquired

49.90%

Legal and other fees related to acquisition

$ 3,800,000

3,800,000

Net revenue

12,000,000

Income from continuing operations

$ 11,100,000

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

Legal and other fees related to acquisition

2,800,000

Net revenue

18,200,000

Income from continuing operations

$ 9,400,000

Business combination, consideration transferred

123,367,000

Guaranteed contractual payments

$ 2,822,000

Amortization period of goodwill

15 years

Ownership percentage in acquiree

37.50%

Business Combination, Consideration Transferred, Equity Interests Issued and Issuable

$ 1,295,000

With You LLC [Member] | Jessica Simpson [Member]

Disclosure Acquisitions Additional Information [Line Items]

Business acquisition, share price

$ 13.34

Ownership percentage in acquiree

62.50%

Acquisitions (Measurement Perio

Acquisitions (Measurement Period Reclassifications) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Allocated to:
Total consideration paid
Gaiam Brand Holdco, LLC [Member]
Allocated to:
Goodwill	(3,621)
Trademarks	3,568
Equity method investment	$ 53
Martha Stewart Living Omnimedia, Inc [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

Acquisitions (Allocation of The

Acquisitions (Allocation of The Purchase Price) (Detail) - USD ($) $ in Thousands	Jul. 01, 2016	Dec. 04, 2015	Sep. 11, 2015	Apr. 08, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Allocated to:
Goodwill						$ 307,744	$ 314,288
Total Consideration Paid
Acquisition of Gaiam, Inc. Branded Consumer Business [Member]
Allocated to:
Goodwill	$ 1,084
Trademarks	145,923
Equity method investment	757
Customer agreements	23
Accrued expenses	(200)
Total Consideration Paid	$ 147,587
Acquisition of Martha Stewart Living Omnimedia [Member]
Summary Of Purchase Price Allocation [Line Items]
Cash paid		$ 176,722
Fair value of common stock issued		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
Accrued expenses		(11,158)
Guaranteed contractual payments		(12,826)
Payments to seller		(3,250)
Consideration paid to MSLO employees and directors for stock awards		(14,227)
Legacy payments		(1,749)
Long-term liabilities		(452)
Other deferred revenue		(1,717)
Deferred tax liability		(115,554)
Total Consideration Paid		$ 362,659
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		20,014,726
Joe's Holdings LLC [Member]
Summary Of Purchase Price Allocation [Line Items]
Cash paid			$ 71,168
Guaranteed contractual payments			826
Total consideration			71,994
Allocated to:
Goodwill			1,060
Trademarks			70,862
Customer agreements			72
Total Consideration Paid			$ 71,994
Jessica Simpson [Member]
Summary Of Purchase Price Allocation [Line Items]
Cash paid				$ 119,250
Fair value of common stock issued				1,295
Guaranteed contractual payments				2,822
Total consideration				123,367
Allocated to:
Goodwill				3,480
Trademarks				184,475
Customer agreements				506
Noncontrolling interst member contribution				(65,094)
Total Consideration Paid				$ 123,367

Property And Equipment (Narrati

Property And Equipment (Narrative) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Restructuring charges, total		$ 2,768	$ 8,700
Gain (loss) on disposition of property, plant and equipment	$ (2)	(447)	(57)
Impairment of property and equipment	0	0
Depreciation and amortization expense	$ 3,800	3,500	800
Contract Termination [Member]
Property, Plant and Equipment [Line Items]
Restructuring charges, total		$ 326	1,600
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Gain (loss) on disposition of property, plant and equipment			$ (100)

Property and Equipment (Summary

Property and Equipment (Summary of Property and Equipment) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment	$ 14,813	$ 11,886
Less accumulated depreciation and amortization	(7,778)	(4,212)
Property and equipment, net	7,035	7,674
Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Property and equipment	6,164	4,390
Computer Hardware and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	1,198	1,173
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	5,937	4,803
Computer Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	974	974
Websites [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	400	400
Automobiles and Trucks [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 140	$ 146

Intangible Assets (Narrative) (

Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	Feb. 24, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Amortization expense		$ 900	$ 1,300	$ 1,100
Impairment charges		340,628	$ 0	0
Gain (loss) on disposition of brand				700
Maximum [Member]
Impairment charges		100
Trademarks [Member]
Impairment charges		$ 36,505
People's Liberation [Member]
Proceeds from divestiture of business	$ 700
Cash earn-out receivable upon attainment of sales benchmark	1,000
Gross sales benchmark for contingent earn-out	$ 30,000
Gain (loss) on disposition of brand				$ 700

Intangible Assets (Summary of I

Intangible Assets (Summary of Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Schedule Of Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 9,496	$ 9,015
Accumulated Amortization	(5,003)	(4,063)
Finite-lived intangible assets, net	4,493	4,952
Net Carrying Amount, Intangible Assets	995,170	1,030,212
Trademarks [Member]
Schedule Of Finite Lived Intangible Assets [Line Items]
Indefinite lived intangible assets	$ 990,677	$ 1,025,260
Trademarks [Member]
Schedule Of Finite Lived Intangible Assets [Line Items]
Useful Lives	15 years	15 years
Gross Carrying Amount	$ 5,462	$ 4,981
Accumulated Amortization	(1,913)	(1,558)
Finite-lived intangible assets, net	$ 3,549	$ 3,423
Trademarks [Member] | Trademarks [Member]
Schedule Of Finite Lived Intangible Assets [Line Items]
Useful Lives	5 years
Customer Contracts [Member]
Schedule Of Finite Lived Intangible Assets [Line Items]
Useful Lives	4 years	4 years
Gross Carrying Amount	$ 2,832	$ 2,832
Accumulated Amortization	(2,257)	(1,738)
Finite-lived intangible assets, net	$ 575	$ 1,094
Favorable Lease [Member]
Schedule Of Finite Lived Intangible Assets [Line Items]
Useful Lives	2 years	2 years
Gross Carrying Amount	$ 537	$ 537
Accumulated Amortization	$ (537)	$ (537)
Patents [Member]
Schedule Of Finite Lived Intangible Assets [Line Items]
Useful Lives	10 years	10 years
Gross Carrying Amount	$ 665	$ 665
Accumulated Amortization	(296)	(230)
Finite-lived intangible assets, net	$ 369	$ 435

Intangible Assets (Future Annua

Intangible Assets (Future Annual Estimated Amortization Expense) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Intangible Assets [Abstract]
2,018	$ 875
2,019	683
2,020	495
2,021	492
2,022	469
Thereafter	1,479
Intangible assets amortization, total	$ 4,493	$ 4,952

Goodwill (Narrative) (Details)

Goodwill (Narrative) (Details) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 31, 2017$ / shares	Dec. 31, 2017USD ($)$ / shares	Dec. 31, 2017USD ($)$ / shares
Goodwill [Abstract]
Increase (decrease) in stock price and market capitalization	(41.00%)
Closing stock price | $ / shares	$ 1.78	$ 1.78	$ 1.78
Control premium			20.00%
Goodwill, impairment loss | $		$ 304,100	$ 304,123

Goodwill (Summary of Goodwill)

Goodwill (Summary of Goodwill) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Schedule Of Goodwill [Line Items]
Beginning Balance		$ 307,744	$ 314,288
(Adjustment for) and acquisition of Gaiam Brand Holdco, LLC		(3,621)	4,705
Goodwill, impairment loss	$ (304,100)	$ (304,123)
Ending Balance			307,744
Martha Stewart Living Omnimedia, Inc. [Member]
Schedule Of Goodwill [Line Items]
Adjustment			$ (11,249)

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Detail) - USD ($)

1 Months Ended

12 Months Ended

Jul. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Apr. 30, 2015

Aug. 31, 2014

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Apr. 08, 2016

Jun. 30, 2015

Mar. 31, 2013

Disclosure Long Term Debt Additional Information [Line Items]

Proceeds from issuance of long-term debt

$ 10,000,000

$ 132,000,000

$ 390,179,000

Long-term debt

630,597,000

645,035,000

Write-off of deferred debt issuance cost

$ 900,000

300,000

1,500,000

Share Price

$ 1.78

Interest expense

$ 55,100,000

46,200,000

21,900,000

Amortization of financing costs

3,900,000

2,800,000

Deferred financing costs

$ 2,700,000

2,700,000

Amortization Of Debt Discount Premium

3,862,000

3,111,000

7,722,000

Interest Rate Cap [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Derivative, notional amount

$ 500,000,000

Derivative, cap interest rate

1.50%

Derivative, maturity date

Nov. 23, 2018

July 2016 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Proceeds from issuance of long-term debt

$ 287,500,000

Line of credit facility, maximum borrowing capacity

415,000,000

Legal fees

13,100,000

Write-off of deferred debt issuance cost

300,000

December 2015 Debt facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, covenant terms

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

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

December 2015 Debt facilities [Member] | Base Rate [Member] | Minimum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

7.00%

December 2015 Debt facilities [Member] | Base Rate [Member] | Maximum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

7.75%

December 2015 Debt facilities [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

8.00%

December 2015 Debt facilities [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

8.75%

April 2015 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Amortization of financing costs

2,100,000

Amortization Of Debt Discount Premium

100,000

August 2014 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Legal fees

$ 4,700,000

Write-off of deferred debt issuance cost

$ 700,000

GBG Asset Purchase Agreement [Member] | September 2015 Debt facilities [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

$ 10,000,000

Convertible Debt, Fair Value Disclosures

$ 11,500,000

Share Price

$ 15.52

Fair value in excess of consideration

$ 1,500,000

BoA Credit Agreement [Member] | July 2016 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Long-term debt

258,000,000

Quarterly amortization installments

5,000,000

Line of credit facility, covenant terms

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 (as defined), (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

Debt instrument, covenant compliance

At December 31, 2017, the Company is in compliance with the covenants included in the Amended BoA Credit Agreement.

GSO Term Loan Agreement [Member] | December 2015 Debt facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, face amount

$ 368,000,000

368,000,000

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

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, face amount

$ 300,200,000

Interest Expense [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Write-off of deferred debt issuance cost

$ 1,200,000

1,400,000

Interest Expense [Member] | GBG Asset Purchase Agreement [Member] | September 2015 Debt facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Write-off of deferred debt issuance cost

1,400,000

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

110,000,000

Line of credit

$ 80,500,000

Line of credit facility, unused capacity, commitment fee percentage

0.375%

Debt instrument increase conditions

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

Revolving Credit Facility [Member] | 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

90,000,000

Debt instrument, face amount

$ 40,700,000

Revolving Credit Facility [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Percentage for Allocated Credit Facility to Term Loan

25.00%

Swing Line Sub Facility [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, maximum borrowing capacity

$ 10,000,000

Tranche A [Member] | BoA Credit Agreement [Member] | July 2016 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, face amount

$ 133,000,000

Long-term debt

$ 133,000,000

Tranche A [Member] | BoA Credit Agreement [Member] | July 2016 Debt Facilities [Member] | Base Rate [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

2.50%

Tranche A [Member] | BoA Credit Agreement [Member] | July 2016 Debt Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

3.50%

Tranche A [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, maximum borrowing capacity

$ 85,000,000

Percentage for Allocated Credit Facility to Term Loan

75.00%

Tranche A -1 Term Loans [Member] | BoA Credit Agreement [Member] | July 2016 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, face amount

$ 44,500,000

Long-term debt

$ 44,500,000

Tranche A -1 Term Loans [Member] | BoA Credit Agreement [Member] | July 2016 Debt Facilities [Member] | Base Rate [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

6.00%

Tranche A -1 Term Loans [Member] | BoA Credit Agreement [Member] | July 2016 Debt Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

7.00%

Tranche A -1 Term Loans [Member] | BoA Credit Amendement [Member] | December 2015 Debt facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, face amount

8,000,000

8,000,000

Tranche A -1 Term Loans [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, maximum borrowing capacity

$ 15,000,000

Tranche A -1 Term Loans [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member] | Base Rate [Member] | Minimum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

2.50%

Tranche A -1 Term Loans [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member] | Base Rate [Member] | Maximum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

2.75%

Tranche A -1 Term Loans [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

4.50%

Tranche A -1 Term Loans [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

4.75%

First Lien Loan Agreement | August 2014 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, maximum borrowing capacity

75,000,000

Quarterly amortization installments

3,000,000

Line Of Credit Facility Incremental Additional Borrowings

60,000,000

Line Of Credit Facility Drawn Amount

75,000,000

Amortization of financing costs on initial payment

$ 1,500,000

First Lien Loan Agreement | August 2014 Debt Facilities [Member] | Base Rate [Member] | Minimum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

1.50%

First Lien Loan Agreement | August 2014 Debt Facilities [Member] | Base Rate [Member] | Maximum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

1.75%

First Lien Loan Agreement | August 2014 Debt Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

3.50%

First Lien Loan Agreement | August 2014 Debt Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

3.75%

First Lien Loan Agreement | Debt Facilities 2013 [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, maximum borrowing capacity

$ 45,000,000

First Lien Loan Agreement | Revolving Credit Facility [Member] | August 2014 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, maximum borrowing capacity

$ 25,000,000

Line Of Credit Facility Drawn Amount

15,000,000

First Lien Loan Agreement | Swing Line Sub Facility [Member] | August 2014 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, maximum borrowing capacity

10,000,000

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

Disclosure Long Term Debt Additional Information [Line Items]

Long-term debt

215,500,000

215,500,000

Second Lien Loan Agreement [Member] | August 2014 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line Of Credit Facility Incremental Additional Borrowings

70,000,000

Line Of Credit Facility Drawn Amount

$ 90,000,000

Second Lien Loan Agreement [Member] | August 2014 Debt Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

8.00%

Second Lien Loan Agreement [Member] | Debt Facilities 2013 [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, maximum borrowing capacity

$ 20,000,000

Shares called by warrants issued

285,160

Exercise price of shares called by warrants

$ 4.50

Second Lien Loan Agreement [Member] | New term loans [Member] | August 2014 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, maximum borrowing capacity

$ 90,000,000

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

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, face amount

$ 100,000,000

A and R First Lien Credit Agreement [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Quarterly amortization installments

$ 5,000,000

$ 4,000,000

Line Of Credit Facility Incremental Additional Borrowings

$ 60,000,000

A and R First Lien Credit Agreement [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member] | Base Rate [Member] | Minimum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

1.50%

A and R First Lien Credit Agreement [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member] | Base Rate [Member] | Maximum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

1.75%

A and R First Lien Credit Agreement [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

3.50%

A and R First Lien Credit Agreement [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

3.75%

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

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, maximum borrowing capacity

56,000,000

Line of credit

5,000,000

Line of Credit Facility, Current Borrowing Capacity

56,000,000

Proceeds from Lines of Credit

$ 18,000,000

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

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, face amount

$ 159,500,000

A and R Second Lien Credit Agreement [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, maximum borrowing capacity

159,500,000

Line Of Credit Facility Incremental Additional Borrowings

$ 40,000,000

A and R Second Lien Credit Agreement [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member] | Base Rate [Member] | Minimum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

7.00%

A and R Second Lien Credit Agreement [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member] | Base Rate [Member] | Maximum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

9.00%

A and R Second Lien Credit Agreement [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

8.00%

A and R Second Lien Credit Agreement [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

10.00%

A and R Second Lien Credit Agreement [Member] | New term loans [Member] | A and R Term Loans and A and R Revolving Loan [Member] | April 2015 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Line of credit facility, maximum borrowing capacity

$ 69,500,000

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

Disclosure Long Term Debt Additional Information [Line Items]

Long-term debt

$ 152,500,000

152,500,000

A&R Loan Agreements | September 2015 Debt facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Legal fees

1,600,000

Payments of Debt Restructuring Costs

$ 200,000

GSO Credit Agreement [Member] | July 2016 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument increase conditions

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

Line of credit facility, covenant terms

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

Debt instrument, covenant compliance

At December 31, 2017, the Company is in compliance with the covenants included in the Amended GSO Credit Agreement

GSO Credit Agreement [Member] | July 2016 Debt Facilities [Member] | Base Rate [Member] | Minimum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

7.25%

GSO Credit Agreement [Member] | July 2016 Debt Facilities [Member] | Base Rate [Member] | Maximum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

8.00%

GSO Credit Agreement [Member] | July 2016 Debt Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

8.25%

GSO Credit Agreement [Member] | July 2016 Debt Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument, basis spread on variable rate

9.00%

GSO Credit Agreement [Member] | December 2015 Debt facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument increase conditions

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 Agreemen

Amended GSO Credit Agreement [Member] | July 2016 Debt Facilities [Member]

Disclosure Long Term Debt Additional Information [Line Items]

Debt instrument increase conditions

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

Long-Term Debt (Components of L

Long-Term Debt (Components of Long-Term Debt) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule Of Long Term Debt [Abstract]
Secured Term Loans	$ 551,913	$ 582,500
Revolving Credit Facility	92,787	80,500
Unamortized deferred financing costs	(14,103)	(17,965)
Total long-term debt, net of unamortized deferred financing costs	630,597	645,035
Less: current portion of long-term debt	28,300	28,300
Long-term debt	$ 602,297	$ 616,735

Long-Term Debt (Schedule of A&R

Long-Term Debt (Schedule of A&R Second Lien Credit Agreement) (Detail)	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017
GSO Term Loan Agreement [Member] | Leverage Ratio One [Member]
Schedule of AR Second Lien Credit Agreement [Line Items]
Consolidated Total Leverage Ratio		> 6.00 : 1.00
Consolidated Net Leverage Ratio		≥ 5.75 : 1.00
Applicable Margin - LIBOR Loans	8.75%
GSO Term Loan Agreement [Member] | Leverage Ratio Two [Member]
Schedule of AR Second Lien Credit Agreement [Line Items]
Consolidated Total Leverage Ratio		≥ 4.75 : 1.00 ≤ 6.00 : 1.00
Consolidated Net Leverage Ratio		≥ 4.50 : 1.00 < 5.75 : 1.00
Applicable Margin - LIBOR Loans	8.25%
GSO Term Loan Agreement [Member] | Leverage Ratio Three [Member]
Schedule of AR Second Lien Credit Agreement [Line Items]
Consolidated Total Leverage Ratio		< 4.75 : 1.00
Consolidated Net Leverage Ratio		< 4.50 : 1.00
Applicable Margin - LIBOR Loans	8.00%
A and R Second Lien Credit Agreement [Member] | 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%
A and R Second Lien Credit Agreement [Member] | Leverage Ratio Two [Member]
Schedule of AR Second Lien Credit Agreement [Line Items]
Consolidated Total Leverage Ratio		> 4.00 : 1.00 < 6.50 : 1.00
Consolidated Net Leverage Ratio		> 3.75 : 1.00 < 6.25 : 1.00
Applicable Margin - LIBOR Loans		9.00%
A and R Second Lien Credit Agreement [Member] | Leverage Ratio Three [Member]
Schedule of AR Second Lien Credit Agreement [Line Items]
Consolidated Total Leverage Ratio		≤ 4.00 : 1.00
Consolidated Net Leverage Ratio		≤ 3.75 : 1.00
Applicable Margin - LIBOR Loans		8.00%

Long-Term Debt (Long term debt

Long-Term Debt (Long term debt maturities) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure Long term [Abstract]
Long-term debt, carrying value	$ 630,597	$ 645,035

Accounts Payable and Accrued 69

Accounts Payable and Accrued Expenses (Schedule of Accounts Payable and Accrued Expenses) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accounts Payable and Accrued Expenses [Abstract]
Accounts payable	$ 1,627	$ 2,445
Accrued Expenses
Guaranteed payments in connection with acquisitions - current	3,295	4,089
Interest	3,215	3,981
Compensation	4,928	3,576
Marketing and Commissions	2,804	1,142
Other accrued expenses	3,257	3,682
Total accounts payable and accrued expenses	$ 19,126	$ 18,915

Leases (Narrative) (Details)

Leases (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Feb. 28, 2018ft²	Jan. 12, 2018ft²	Feb. 01, 2015USD ($)
Operating Leased Assets [Line Items]
Rent expense | $	$ 6.1	$ 8.1	$ 1.5
Photocopiers [Member]
Operating Leased Assets [Line Items]
Lease expiration date	Sep. 30, 2020
Computer Hardware and Equipment [Member]
Capital Lease [Abstract]
Present value of minimum lease payments | $	$ 0.7
Capital lease obligation | $						$ 0.7
Capital lease amortization period	5 years
Corporate Headquarters [Member] | Subsequent Event [Member]
Operating Leased Assets [Line Items]
Rented area of office space | ft²				63,000
Increase in area of real estate property | ft²					12,300
Other Rentable Space [Member] | Subsequent Event [Member]
Operating Leased Assets [Line Items]
Rented area of office space | ft²				7,000

Leases (Schedule of Operating L

Leases (Schedule of Operating Leases Spaces) (Details)	12 Months Ended
	Dec. 31, 2017ft²
Corporate Headquarters [Member] | New York, NY [Member]
Operating Leased Assets [Line Items]
Square Footage (Approximate)	70,000
Expiration Date	Dec. 31, 2033
Office and Showroom [Member] | New York, NY [Member]
Operating Leased Assets [Line Items]
Square Footage (Approximate)	10,900
Expiration Date	Sep. 12, 2024
Other Rentable Space [Member] | Los Angeles, CA [Member]
Operating Leased Assets [Line Items]
Square Footage (Approximate)	4,724
Expiration Date	Jul. 31, 2020

Leases (Future Annual Minimum P

Leases (Future Annual Minimum Payments Due Under the Leases) (Details) $ in Thousands	Dec. 31, 2017USD ($)
Leases [Abstract]
2,018	$ 2,170
2,019	5,716
2,020	5,634
2,021	5,481
2,022	5,496
Thereafter	55,637
Future annual minimum payments due	$ 80,134

Leases (Schedule of Future Subl

Leases (Schedule of Future Sublease Income for Operating Leases) (Details) $ in Thousands	Dec. 31, 2017USD ($)
Leases [Abstract]
2,018	$ 350
2,019	175
Future sublease income due	$ 525

Commitments and Contingencies74

Commitments and Contingencies (Details)	12 Months Ended
	Dec. 31, 2017
Loss contingency, domicile of litigation	Court of Chancery of the State of Delaware
Loss contingency, name of defendant	the Old Sequential, MSLO, the MSLO board of directors, Madeline Merger Sub, Inc., Singer Merger Sub, Inc. and the Company
Loss contingency, allegations	(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
Litigation Case One [Member]
Loss contingency, name of plaintiff	David Shaev Profit Sharing Plan f/b/o David Shaev
Loss contingency, name of defendant	Martha Stewart Living Omnimedia Inc. et. al.
Loss contingency, lawsuit filing date	June 25, 2015
Litigation Case Two [Member]
Loss contingency, name of plaintiff	Malka Raul
Loss contingency, name of defendant	Martha Stewart Living Omnimedia Inc. et. al.
Loss contingency, lawsuit filing date	June 26, 2015
Litigation Case Three [Member]
Loss contingency, name of plaintiff	Daniel Lisman
Loss contingency, name of defendant	Martha Stewart Living Omnimedia Inc. et. al.
Loss contingency, lawsuit filing date	June 29, 2015
Litigation Case Four [Member]
Loss contingency, name of plaintiff	Matthew Sciabacucchi
Loss contingency, name of defendant	Martha Stewart Living Omnimedia Inc. et. al.
Loss contingency, lawsuit filing date	July 2, 2015
Litigation Case Five [Member]
Loss contingency, name of plaintiff	Harold Litwin
Loss contingency, name of defendant	Martha Stewart Living Omnimedia Inc. et. al.
Loss contingency, lawsuit filing date	July 5, 2015
Litigation Case Six [Member]
Loss contingency, name of plaintiff	Richard Schiffrin
Loss contingency, name of defendant	Martha Stewart
Loss contingency, lawsuit filing date	July 7, 2015
Litigation Case Seven [Member]
Loss contingency, name of plaintiff	Cedric Terrell
Loss contingency, name of defendant	Martha Stewart Living Omnimedia Inc. et. al.
Loss contingency, lawsuit filing date	July 8, 2015
Litigation Case Eight [Member]
Loss contingency, name of plaintiff	Dorothy Moore
Loss contingency, name of defendant	Martha Stewart Living Omnimedia Inc. et. al.
Loss contingency, lawsuit filing date	July 8, 2015
Litigation Case Nine [Member]
Loss contingency, name of plaintiff	Paul Dranove
Loss contingency, name of defendant	Pierre De Villemejane. et. al.
Loss contingency, lawsuit filing date	July 8, 2015
Litigation Case Ten [Member]
Loss contingency, name of plaintiff	Phuc Nguyen
Loss contingency, name of defendant	Martha Stewart Living Omnimedia Inc. et. al.
Loss contingency, lawsuit filing date	July 10, 2015
Litigation Case Eleven [Member]
Loss contingency, name of plaintiff	Kenneth Steiner
Loss contingency, name of defendant	Martha Stewart Living Omnimedia Inc. et. al.
Loss contingency, lawsuit filing date	July 16, 2015
Litigation Case Twelve [Member]
Loss contingency, name of plaintiff	Karen Gordon
Loss contingency, name of defendant	Martha Stewart et. al.
Loss contingency, lawsuit filing date	July 27, 2015
Litigation Case Thirteen [Member]
Loss contingency, name of plaintiff	Anne Seader
Loss contingency, name of defendant	Martha Stewart Living Omnimedia, Inc. et. al.
Loss contingency, lawsuit filing date	July 28, 2015

Commitments and Contingencies75

Commitments and Contingencies (Guaranteed Payments) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Commitments and Contingencies [Abstract]
2,018	$ 3,295
2,019	2,628
2,020	1,000
2,021
2,022
Thereafter	2,256
Total guaranteed payments	$ 9,179

Preferred Stock (Narrative) (De

Preferred Stock (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.01	$ 0.01
Series A Preferred Stock [Member]
Preferred stock, shares authorized	19,400
Preferred stock, par value	$ 0.001
Principal amount of debentures to be transferred per share of Series A Preferred stock	$ 1
Preferred stock, stated value per share	$ 1,000
Description of voting rights per share of Preferred Stock	each share of Preferred Stock is entitled to 381 votes per share
Redemption of debenture price per share	$ 0.001

Stock Incentive Plan, Options77

Stock Incentive Plan, Options and Warrants (Narrative) (Detail) - USD ($)	Jul. 25, 2017	Feb. 23, 2016	Feb. 25, 2015	Feb. 28, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 04, 2005	Jan. 05, 2005
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options					$ 0
Year 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award term					P5Y
2005 Stock Incentive Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized										366,667
2013 Stock Incentive Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized									2,500,000
Board of Director Chairman and Employee and Nonemployee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense						$ 500,000	$ 500,000
Board of Director Chairman and Employee and Nonemployee [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 100,000
Board of Director Chairman and Employee and Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 100,000	600,000	$ 700,000
Employees and Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense						$ 400,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					1 year
Allocated share-based compensation expense					$ 300,000
Accelerated shares, vesting						32,500
Accelerated shares, compensation expense						$ 200,000
Restricted stock awards, granted in period					111,112	80,903	189,602
Fair value of restricted stock grant					$ 400,000
Restricted Stock | Board of Director Chariman and Nonemployee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 100,000	$ 300,000
Fair value of restricted stock grant						$ 500,000
Restricted Stock | Board of Director Chariman and Nonemployee [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					1 year
Restricted Stock | Board of Director Chariman and Nonemployee [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					5 years
Restricted Stock | Board of Directors Chairman [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period						70,548
Restricted Stock | Nonemployee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period						10,355
Warrants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of Options							200,000
Award pricing model used					Black-Scholes option-pricing model
Allocated share-based compensation expense						$ 200,000	$ 400,000
Fair value of granted equity instrument							$ 1,300,000
Strike price							$ 13.32
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 13.32
Warrants | Year 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award term					P10Y
Allocated share-based compensation expense						200,000	$ 400,000
Warrants | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 100,000
Warrants | Maximum [Member] | Year 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					100,000
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 600,000	1,600,000	$ 2,300,000
Stock option expense, Recognition period					1 year 9 months 18 days
Unrecognized compensation expense, other than options					$ 300,000
Unrecognized compensation expense, period for recognition					1 year 9 months 18 days
Stock Appreciation Rights (SARs) [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period							15,000	137,500
Stock Appreciation Rights (SARs) [Member] | Board of Director Chairman and Employee and Nonemployee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of restricted stock grant							$ 2,400,000
Stock Appreciation Rights (SARs) [Member] | Board of Director Chairman and Employee and Nonemployee [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					1 year
Stock Appreciation Rights (SARs) [Member] | Board of Director Chairman and Employee and Nonemployee [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					4 years
Stock Appreciation Rights (SARs) [Member] | Board of Director Chairman and Employee and Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of restricted stock grant								$ 1,800,000
Stock Appreciation Rights (SARs) [Member] | Board of Director Chairman and Employee and Consultant [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					1 year
Stock Appreciation Rights (SARs) [Member] | Board of Director Chairman and Employee and Consultant [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					3 years 6 months
Stock Appreciation Rights (SARs) [Member] | Board of Directors Chairman [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period							24,452	100,000
Stock Appreciation Rights (SARs) [Member] | Nonemployee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period							150,150
Stock Appreciation Rights (SARs) [Member] | Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period								23,120
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 1,800,000	$ 600,000
Accrued sharebased compensation expese					$ 1,500,000
Accelerated shares, vesting					16,667
Accelerated shares, compensation expense					$ 100,000
Stock option expense, Recognition period					2 years 2 months 12 days
Restricted stock awards, granted in period					688,836	260,000	100,000
Unrecognized compensation expense, other than options					$ 2,100,000
Unrecognized compensation expense, period for recognition					2 years 2 months 12 days
Restricted Stock Units (RSUs) [Member] | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					3 years
Allocated share-based compensation expense					$ 100,000	$ 400,000
Restricted stock awards, granted in period			60,000		100,000		100,000
Fair value of restricted stock grant					$ 400,000		$ 1,400,000
Restricted Stock Units (RSUs) [Member] | Chief Executive Officer [Member] | Year 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					4 years
Restricted Stock Units (RSUs) [Member] | Chief Executive Officer [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 100,000
Restricted Stock Units (RSUs) [Member] | Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			36,000
Restricted Stock Units (RSUs) [Member] | Former Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					2 years
Accelerated shares, vesting					66,667
Accelerated shares, compensation expense					$ 700,000
Restricted stock awards, granted in period					60,000
Fair value of restricted stock grant					$ 300,000
Restricted Stock Units (RSUs) [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period						3 years
Allocated share-based compensation expense					700,000	$ 200,000
Accrued sharebased compensation expese					$ 1,500,000
Restricted stock awards, granted in period					200,000	260,000
Fair value of restricted stock grant						$ 1,800,000
Restricted Stock Units (RSUs) [Member] | Employees and Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period			198,000
Restricted Stock Units (RSUs) [Member] | Employees and Consultant Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					3 years
Allocated share-based compensation expense					$ 200,000
Fair value of restricted stock grant					$ 1,400,000
Restricted Stock Units (RSUs) [Member] | Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					6 months
Restricted stock awards, granted in period					52,083
Fair value of restricted stock grant					$ 100,000
Restricted Stock Units (RSUs) [Member] | Consultant [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 100,000
Restricted Stock Units (RSUs) [Member] | Consultant Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period					276,753
Performance based restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 3,500,000	$ 4,000,000	$ 3,400,000
Accelerated shares, vesting						108,500
Accelerated shares, compensation expense						$ 500,000
Restricted stock awards, granted in period					716,600	2,134,100	200,000
Performance based restricted stock | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accelerated shares, compensation expense					$ 2,900,000
Restricted stock awards, granted in period		20,000			200,000
Performance based restricted stock | Chief Executive Officer [Member] | Year 2017 One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					3 years
Allocated share-based compensation expense					$ 0
Restricted stock awards, granted in period					300,000
Fair value of restricted stock grant					$ 800,000
Performance based restricted stock | Chief Executive Officer [Member] | Year 2017 Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					3 years
Allocated share-based compensation expense					$ 0
Restricted stock awards, granted in period					175,000
Fair value of restricted stock grant					$ 700,000
Performance based restricted stock | Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period		12,000		36,000
Performance based restricted stock | Former Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards, granted in period				60,000
Performance based restricted stock | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					3 years
Allocated share-based compensation expense					$ 0		$ 100,000
Restricted stock awards, granted in period					200,000	30,000	12,500	35,000
Fair value of restricted stock grant					$ 700,000			$ 400,000
Performance based restricted stock | Employees [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					2 years
Performance based restricted stock | Employees [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					3 years
Performance based restricted stock | Employees and Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					3 years
Allocated share-based compensation expense					$ 0
Restricted stock awards, granted in period	41,600	69,994		164,978		2,104,100		990,000
Fair value of restricted stock grant						$ 15,400,000		$ 9,500,000
Performance based restricted stock | Employees and Consultant [Member] | Year 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense						2,900,000	$ 1,200,000
Performance based restricted stock | Employees and Consultant [Member] | February 28, 2107 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 600,000
Performance based restricted stock | Employees and Consultant [Member] | February 24, 2107 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense							2,000,000
Performance based restricted stock | Employees and Consultant [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense						100,000
Performance based restricted stock | Employee 1 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					4 years
Allocated share-based compensation expense						0	0	$ 300,000
Restricted stock awards, granted in period								50,000
Performance based restricted stock | Employee 2 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					2 years
Allocated share-based compensation expense						0	$ 0
Restricted stock awards, granted in period								250,000
Fair value of restricted stock grant								$ 3,400,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of Options							10,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of Options								38,500
Allocated share-based compensation expense							$ 100,000
Employee Stock Option [Member] | Year 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award term					P5Y
Award pricing model used					Black-Scholes option-pricing model
Allocated share-based compensation expense					$ 0	0
Employee Stock Option [Member] | Year 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award pricing model used					Black-Scholes option-pricing model
Allocated share-based compensation expense							100,000
Employee Stock Option [Member] | Minimum [Member] | Year 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					1 year
Employee Stock Option [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 100,000	100,000
Fair value of granted equity instrument							100,000
Employee Stock Option [Member] | Maximum [Member] | Year 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense							$ 100,000
Employee Stock Option [Member] | Maximum [Member] | Year 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period					3 years
Fair value of granted equity instrument					$ 100,000	$ 100,000		$ 100,000

Stock Incentive Plan, Options78

Stock Incentive Plan, Options and Warrants (Summary of Stock Option Activity and Changes in Unvested Stock Options) (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding beginning, Number of Options	129,501	129,501	373,167
Granted, Number of Options			10,000
Exercised, Number of Options			(253,666)
Vested, Number of Options	(5,000)	(16,000)	(29,500)
Forfeited or Canceled, Number of Options	(45,500)
Outstanding ending, Number of Options	84,001	129,501	129,501	373,167
Exercisable, Number of Options	84,001
Outstanding beginning, Weighted Average Exercise Price	$ 9.65	$ 9.65	$ 4.91
Granted, Weighted Average Exercise Price			12.93
Exercised, Weighted Average Exercise Price			(2.80)
Vested, options - Weighted-Average Grant Date Fair Value	1.96	2.94	2.85
Forfeited or Canceled, Weighted Average Exercise Price	(11.49)
Outstanding ending, Weighted Average Exercise Price	8.65	$ 9.65	$ 9.65	$ 4.91
Exercisable, Weighted Average Exercise Price	$ 8.65
Weighted Average Remaining Contractual Life (in years)	2 years 1 month 6 days	2 years 3 months 18 days	3 years 3 months 18 days	2 years
Exercisable, Weighted Average Remaining Contractual Life (in years)	2 years 1 month 6 days
Outstanding, Aggregate Intrinsic Value		$ 148	$ 3,166
Unvested Stock Options
Outstanding beginning, Number of Options	5,000	21,000	40,500
Granted, Options			10,000
Vested, Number of Options	(5,000)	(16,000)	(29,500)
Outstanding ending, Number of Options		5,000	21,000	40,500
Outstanding beginning, Weighted Average Exercise Price, Options	$ 1.96	$ 2.71	$ 2.74
Granted, options - Weighted-Average Grant Date Fair Value			2.97
Vested, options Weighted Average Exercise Price, Options	$ 1.96	2.94	2.85
Outstanding ending, Weighted Average Exercise Price, Unvested Options		$ 1.96	$ 2.71	$ 2.74
Warrants
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding beginning, Number of Options	801,760	801,760	640,160
Granted, Number of Options			200,000
Exercised, Number of Options			(38,400)
Vested, Number of Options	(50,000)	(100,000)	(65,000)
Forfeited or Canceled, Number of Options	(31,600)
Outstanding ending, Number of Options	770,160	801,760	801,760	640,160
Exercisable, Number of Options	770,160
Outstanding beginning, Weighted Average Exercise Price	$ 7.87	$ 7.87	$ 6.04
Granted, Weighted Average Exercise Price			13.32
Exercised, Weighted Average Exercise Price			(5.76)
Vested, options - Weighted-Average Grant Date Fair Value	6.32	6.32	5.57
Outstanding ending, Weighted Average Exercise Price	7.95	$ 7.87	$ 7.87	$ 6.04
Exercisable, Weighted Average Exercise Price	$ 7.95
Weighted Average Remaining Contractual Life (in years)	2 years 2 months 12 days	3 years 1 month 6 days	4 years 1 month 6 days	3 years 1 month 6 days
Exercisable, Weighted Average Remaining Contractual Life (in years)	2 years 2 months 12 days
Outstanding, Aggregate Intrinsic Value	$ 51	$ 1,377	$ 4,501
Unvested Stock Options
Outstanding beginning, Number of Options	50,000	150,000	15,000
Granted, Options			200,000
Vested, Number of Options	(50,000)	(100,000)	(65,000)
Outstanding ending, Number of Options		50,000	150,000	15,000
Outstanding beginning, Weighted Average Exercise Price, Options	$ 6.32	$ 6.32	$ 3.05
Granted, options - Weighted-Average Grant Date Fair Value			6.32
Vested, options Weighted Average Exercise Price, Options	6.32	6.32	5.57
Outstanding ending, Weighted Average Exercise Price, Unvested Options		$ 6.32	$ 6.32	$ 3.05

Stock Incentive Plan, Options79

Stock Incentive Plan, Options and Warrants (Summary of Black-Scholes Option-Pricing Model Assumptions in Unvested Stock Options And Warrants) (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2015	Dec. 31, 2014
Employee Stock Option [Member] | Year 2014 [Member]
Summary of Black-Scholes Option-Pricing Model Assumptions in Unvested Stock Options And Warrants [Line Items]
Risk-free interest rate			1.04%
Expected dividend yield			0.00%
Expected volatility			37.32%
Employee Stock Option [Member] | Year 2015 [Member]
Summary of Black-Scholes Option-Pricing Model Assumptions in Unvested Stock Options And Warrants [Line Items]
Risk-free interest rate		0.90%
Expected dividend yield		0.00%
Expected volatility		32.10%
Expected life		3 years
Employee Stock Option [Member] | Maximum [Member] | Year 2014 [Member]
Summary of Black-Scholes Option-Pricing Model Assumptions in Unvested Stock Options And Warrants [Line Items]
Expected life			3 years 6 months
Employee Stock Option [Member] | Minimum [Member] | Year 2014 [Member]
Summary of Black-Scholes Option-Pricing Model Assumptions in Unvested Stock Options And Warrants [Line Items]
Expected life			3 years
Warrants | Year 2015 [Member]
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

Stock Incentive Plan, Options80

Stock Incentive Plan, Options and Warrants (Summary of Restricted Stock Activity and Performance Stock Units) (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Restricted Stock
Summary Of Restricted Stock Activity [Line Items]
Outstanding beginning, Other than options	258,787	410,653	512,586
Restricted stock awards, granted in period	111,112	80,903	189,602
Vested, Other than options	(174,363)	(232,769)	(291,535)
Outstanding ending, Other than options	195,536	258,787	410,653	512,586
Outstanding beginning, Weighted Average Exercise Price, Other than options	$ 8.45	$ 8.81	$ 6.30
Granted, Weighted Average Exercise Price, Other than options	3.60	5.57	12.74
Vested, Weighted Average Grant Date Fair Value	6.73	8.08	6.96
Outstanding ending , Weighted Average Exercise Price, Other than options	$ 7.23	$ 8.45	$ 8.81	$ 6.30
Nonvested, Weighted Average Remaining Vesting Period, Other Than Options, Nonvested	1 year 9 months 18 days	2 years 1 month 6 days	1 year 9 months 18 days	1 year 10 months 24 days
Unvested, Aggregate Intrinsic Value, Other than options			$ 510	$ 3,470
Performance based restricted stock
Summary Of Restricted Stock Activity [Line Items]
Outstanding beginning, Other than options	2,803,367	1,308,500	1,325,000
Restricted stock awards, granted in period	716,600	2,134,100	200,000
Vested, Other than options	(701,233)	(317,833)	(210,500)
Forfeited or Canceled, Other than options	(773,100)	(321,400)	(6,000)
Outstanding ending, Other than options	2,045,634	2,803,367	1,308,500	1,325,000
Outstanding beginning, Weighted Average Exercise Price, Other than options	$ 8.18	$ 10.98	$ 10.23
Granted, Weighted Average Exercise Price, Other than options	3.17	7.23	14.33
Vested, Weighted Average Grant Date Fair Value	10.97	9.58	9.33
Forfeited or Canceled, Weighted Average Exercise Price, Other than options	7.22	11.89	13.81
Outstanding ending , Weighted Average Exercise Price, Other than options	$ 5.83	$ 8.18	$ 10.98	$ 10.23
Nonvested, Weighted Average Remaining Vesting Period, Other Than Options, Nonvested	2 years	2 years 4 months 24 days	1 year 4 months 24 days	2 years 1 month 6 days
Unvested, Aggregate Intrinsic Value, Other than options			$ 96	$ 3,904
Restricted Stock Units (RSUs) [Member]
Summary Of Restricted Stock Activity [Line Items]
Outstanding beginning, Other than options	326,667	100,000
Restricted stock awards, granted in period	688,836	260,000	100,000
Vested, Other than options	(219,103)	(33,333)
Forfeited or Canceled, Other than options	(60,000)
Outstanding ending, Other than options	736,400	326,667	100,000
Outstanding beginning, Weighted Average Exercise Price, Other than options	$ 8.52	$ 14.33
Granted, Weighted Average Exercise Price, Other than options	3.18	7.03	$ 14.33
Vested, Weighted Average Grant Date Fair Value	8.29	14.33
Forfeited or Canceled, Weighted Average Exercise Price, Other than options	4.89
Outstanding ending , Weighted Average Exercise Price, Other than options	$ 3.89	$ 8.52	$ 14.33
Nonvested, Weighted Average Remaining Vesting Period, Other Than Options, Nonvested	2 years 2 months 12 days	2 years 6 months	3 years	0 years

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Income Taxes [Abstract]
Valuation allowance	$ 17,404	$ 110,829
Deferred tax liability, net	$ 67,799	$ 200,357

Income Taxes (Schedule of Compo

Income Taxes (Schedule of Components of Income Tax Expense (Benefit)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Abstract]
Federal, Current provision		$ (111)	$ 34
Federal, Deferred provision	$ (131,344)	10,145	9,771
Federal, Total	(131,344)	10,034	9,805
Foreign, Current provision	134	206	340
Foreign, Total	134	206	340
State, Current provision		(519)	103
State, Deferred provision	(1,325)	(564)	(11,605)
State, Total	(1,325)	(1,083)	(11,502)
Provision for (benefit from) income taxes	$ (132,535)	$ 9,157	$ (1,357)

Income Taxes (Schedule of Effec

Income Taxes (Schedule of Effective Income Tax Rate Reconciliation) (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Effective Income Tax Rate Reconciliation, Percentage
Federal statutory rate	35.00%	35.00%	35.00%
State taxes net of federal tax benefit	0.10%	0.20%	9.70%
Goodwill impairment	(33.90%)
Non-deductible transaction costs		0.70%	123.30%
Noncontrolling interest	0.60%	(16.50%)	(174.70%)
Valuation allowance	29.50%	43.20%	548.40%
Nondeductible compensation	(0.10%)	2.20%	33.40%
Foreign taxes	(0.10%)	1.30%	32.10%
Other	(0.70%)	1.10%	6.30%
Tax Act impact	11.80%
Change in state tax rates		(5.50%)	(741.70%)
FIN 48 reversal		(3.70%)	0.00%
Effective income tax rate, percent	42.20%	58.00%	(128.20%)

Income Taxes (Schedule of Defer

Income Taxes (Schedule of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred income tax assets
Net operating loss carryforwards	$ 54,909	$ 83,248
Capital loss carryforwards	1,885	1,280
Intangible assets - finite life	6,809	11,090
Stock-based compensation	716	1,668
Property, plant & equipment	3,587	4,544
Deferred rent	(64)	1,028
Credits	2,274	1,910
Deferred revenue	2,973	617
Available-for-sale securities		1,600
Deferred compensation	1,772	3,302
Other	1,187	653
Deferred income tax assets	76,048	110,940
Deferred income tax liability - long-term
Intangible assets - Indefinite-lived	(126,443)	(200,468)
Deferred income tax liability - long-term	(126,443)	(200,468)
Less: Valuation Allowance	(17,404)	(110,829)
Net deferred income tax liability - long-term	$ (67,799)	$ (200,357)

Income Taxes (Schedule of Unrec

Income Taxes (Schedule of Unrecognized Income Tax Benefits Reconciliation) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Income Taxes [Abstract]
Balance at beginning of year	$ 270
Decreases in prior year tax positions	$ (270)

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Detail) - USD ($) $ in Thousands	Jun. 22, 2015	Jan. 01, 2013	Sep. 30, 2015	Nov. 17, 2014	Jul. 31, 2013	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party [Line Items]
Accounts receivable, net						$ 60,102	$ 53,195
Intangible asset agreement annual payment						1,700
License agreement annual payment						1,300	1,300
License agreement payments during period						3,300	1,800
Minority Interest						71,547	74,813	$ 74,161
Increase (decrease) in noncontrolling interest						(7,438)	(6,800)	(3,000)
Sale of available-for-sale securities						5,757
Purchase of available-for-sale securities								$ 12,048
Non cash interest expense						600	800
Accounts payable and accrued expenses						19,126	18,915
Other long-term liabilities						$ 6,204	$ 8,705
Demand registration right threshold amount two offerings	$ 15,000
Security registration form aggregate amount threshold per agreement	$ 5,000
Restricted Stock
Related Party [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, Equity Instruments Other Than Options, Grants In Period						111,112	80,903	189,602
Tengram Capital Partners Gen2 Fund LP [Member]
Related Party [Line Items]
Percentage of beneficially owned outstanding common stock		5.00%
Sale of available-for-sale securities						$ 5,800
Purchase of available-for-sale securities			$ 12,000
FUL [Member]
Related Party [Line Items]
Business combination, recognized identifiable assets acquired and liabilities assumed, intangible assets, other than goodwill				$ 8,900
Business acquisition, percentage of voting interests acquired				50.50%
Payments to acquire interest in joint venture				$ 4,500
Increase (decrease) in noncontrolling interest						(2,200)	$ 400	$ 0
ES Originals Inc [Member]
Related Party [Line Items]
Royalty revenue						18,100	17,000	14,800
Accounts receivable, net						8,000	$ 7,100
TCP Employee [Member]
Related Party [Line Items]
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Grants In Period, Gross					125,000		200,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							3 years
Payment For Consulting Services						$ 300	$ 400	600
TCP Employee [Member] | Restricted Stock
Related Party [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						4 years
TCP Employee [Member] | Phantom Share Units (PSUs) [Member]
Related Party [Line Items]
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Grants In Period, Gross					180,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						3 years
TCP Employee [Member] | Share-based Compensation Award, Tranche One [Member]
Related Party [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage						20.00%	33.30%
TCP Employee [Member] | Share-based Compensation Award, Tranche Two [Member]
Related Party [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage						20.00%	33.30%
TCP Employee [Member] | Share-based Compensation Award, Tranche Three [Member]
Related Party [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage						60.00%	33.40%
IP License Agreement and Intangible Asset Agreement [Member]
Related Party [Line Items]
Terms of agreement, description						calendar years 2018 through 2020 exceed $195 million or the gross licensing revenues for calendar year 2020 equal or exceed $65 million
Gross revenue threshold, period one, amount						$ 195,000
Gross revenue threshold, period two, amount						65,000
Accounts payable and accrued expenses						2,800	$ 2,800
Other long-term liabilities						3,600	6,000
Amount due under agreement						$ 6,400	8,800
Registration Rights Agreement [Member]
Related Party [Line Items]
Terms of agreement, description						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 [Member]
Related Party [Line Items]
Cash Paid For Services						$ 900	$ 900	1,400
Receivables from series rendered for merger and acquisition		$ 1,000
Acquisition of Transaction Fee								$ 2,500

Profit Sharing Plan (Narrative)

Profit Sharing Plan (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
401 (k) Profit Sharing Plan (Member)
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution amount	$ 0.5	$ 0.5	$ 0.2

Restructuring (Narrative) (Deta

Restructuring (Narrative) (Details)	12 Months Ended			36 Months Ended
	Dec. 31, 2017USD ($)employee	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2017USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring charges, total		$ 2,768,000	$ 8,700,000
Restructuring Reserve	$ 0	1,500,000	6,851,000	$ 0
Payments for restructuring	$ 1,500,000	8,119,000		$ 10,500,000
Restructuring and related cost, number of positions eliminated | employee	65
Other Restructuring Costs	$ 11,900,000
Professional Fees [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges, total		755,000	700,000
Restructuring Reserve			579,000
Payments for restructuring		1,334,000
Asset Write-Offs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges, total			900,000
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges, total		1,687,000	5,500,000
Restructuring Reserve			4,644,000
Payments for restructuring		6,331,000
Employee Severance and Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges, total		3,200,000
Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges, total		326,000	1,600,000
Restructuring Reserve		1,500,000	$ 1,628,000
Payments for restructuring	$ 1,500,000	$ 454,000

Restructuring (Changes in Restr

Restructuring (Changes in Restructuring Accruals) (Details) - USD ($)	12 Months Ended			36 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017
Reserves and allowance deducted from asset accounts:
Beginning Balance	$ 1,500,000	$ 6,851,000
Charges to expense		2,768,000	$ 8,700,000
Amounts paid	(1,500,000)	(8,119,000)		$ (10,500,000)
Ending Balance	0	1,500,000	6,851,000	$ 0
Employee Severance [Member]
Reserves and allowance deducted from asset accounts:
Beginning Balance		4,644,000
Charges to expense		1,687,000	5,500,000
Amounts paid		(6,331,000)
Ending Balance			4,644,000
Contract Termination [Member]
Reserves and allowance deducted from asset accounts:
Beginning Balance	1,500,000	1,628,000
Charges to expense		326,000	1,600,000
Amounts paid	$ (1,500,000)	(454,000)
Ending Balance		1,500,000	1,628,000
Professional Fees [Member]
Reserves and allowance deducted from asset accounts:
Beginning Balance		579,000
Charges to expense		755,000	700,000
Amounts paid		$ (1,334,000)
Ending Balance			$ 579,000

Quarterly Data (Schedule of Qua

Quarterly Data (Schedule of Quarterly Financial Information) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Data (Unaudited) [Abstract]
Net revenue	$ 46,895	$ 39,025	$ 42,144	$ 39,400	$ 45,414	$ 41,952	$ 34,154	$ 34,008	$ 167,464	$ 155,528	$ 88,262
Income from operations	(279,292)	(13,551)	24,244	15,992	23,099	21,772	13,234	12,031	(252,607)	70,136	29,651
Income before income taxes	(294,613)	(28,574)	7,566	1,540	4,539	7,180	2,635	1,434	(314,081)	15,788	1,059
Consolidated net income	(162,220)	(24,732)	4,451	955	658	3,322	1,616	1,035	(181,546)	6,631	2,416
Net income attributable to noncontrolling interest	(668)	552	(1,921)	(2,135)	(1,638)	(2,022)	(1,681)	(2,111)	(4,172)	(7,452)	(5,287)
Net (loss) income attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (162,888)	$ (24,180)	$ 2,530	$ (1,180)	$ (980)	$ 1,300	$ (65)	$ (1,076)	(185,718)	(821)	(2,871)
Basic (loss) earnings per share:
Attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (2.58)	$ (0.38)	$ 0.04	$ (0.02)	$ (0.02)	$ 0.02	$ 0	$ (0.02)
Diluted (loss) earnings per share:
Attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (2.58)	$ (0.38)	$ 0.04	$ (0.02)	$ (0.02)	$ 0.02	$ 0	$ (0.02)
Impairment of trademark									340,628	$ 0	$ 0
Goodwill, impairment loss	$ 304,100								$ 304,123
Impairment of available-for-sale securities					$ 4,400
Gain (loss) on write off of acquired assets and estimated liabilities					$ 200

Schedule II - Valuation and Q91

Schedule II - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation and Qualifying Accounts [Abstract]
Balance at Beginning of Period	$ 221	$ 271	$ 169
Additions Charged to Costs and Expenses	689	475	201
Deductions	(333)	(525)	(99)
Balance at End of Period	$ 577	$ 221	$ 271