Sequential Brands (SQBG) 10-Q 9 Aug 18 2018 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Aug. 02, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
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
Trading Symbol	sqbg
Entity Common Stock, Shares Outstanding		64,125,747

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Current Assets:
Cash	$ 13,607	$ 18,902
Restricted cash	2,033	1,531
Accounts receivable, net	61,738	60,102
Prepaid expenses and other current assets	12,717	8,635
Total current assets	90,095	89,170
Property and equipment, net	9,892	7,035
Intangible assets, net	983,393	995,170
Other assets	6,757	5,836
Total assets	1,090,137	1,097,211
Current Liabilities:
Accounts payable and accrued expenses	13,264	19,126
Current portion of long-term debt	28,300	28,300
Current portion of deferred revenue	12,603	8,102
Total current liabilities	54,167	55,528
Long-term debt, net of current portion	589,430	602,297
Long-term deferred revenue, net of current portion	10,035	11,845
Deferred income taxes	69,746	67,799
Other long-term liabilities	9,712	6,204
Total liabilities	733,090	743,673
Commitments and Contingencies
Equity:
Preferred stock Series A, $0.01 par value; 10,000,000 shares authorized; none issued and outstanding at June 30, 2018 and December 31, 2017
Common stock, $0.01 par value; 150,000,000 shares authorized; 65,369,906 and 63,652,721 shares issued at June 30, 2018 and December 31, 2017, respectively, and 63,915,385 and 63,227,727 shares outstanding at June 30, 2018 and December 31, 2017, respectively	651	635
Additional paid-in capital	512,043	508,444
Accumulated other comprehensive income	293	80
Accumulated deficit	(222,916)	(225,369)
Treasury stock, at cost; 1,454,521 and 424,994 shares at June 30, 2018 and December 31,	(3,801)	(1,799)
Total Sequential Brands Group, Inc. and Subsidiaries stockholders’ equity	286,270	281,991
Noncontrolling interests	70,777	71,547
Total equity	357,047	353,538
Total liabilities and equity	$ 1,090,137	$ 1,097,211

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2018	Dec. 31, 2017
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	65,369,906	63,652,721
Common stock, shares outstanding	63,915,385	63,227,727
Treasury stock, shares	1,454,521	424,994

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Statement [Abstract]
Net revenue	$ 42,207	$ 42,144	$ 80,311	$ 81,544
Operating expenses	18,449	17,900	36,499	41,308
Loss on asset held for sale	1,975		7,117
Income from operations	21,783	24,244	36,695	40,236
Other expense (income)	31	1,801	(104)	1,767
Interest expense, net	15,647	14,877	31,039	29,363
Income before income taxes	6,105	7,566	5,760	9,106
Provision for income taxes	1,416	3,115	1,375	3,700
Net income	4,689	4,451	4,385	5,406
Net income attributable to noncontrolling interests	(1,102)	(1,921)	(3,062)	(4,056)
Net income attributable to Sequential Brands Group, Inc. and Subsidiaries	$ 3,587	$ 2,530	$ 1,323	$ 1,350
Earnings per share attributable to Sequential Brands Group, Inc. and Subsidiaries:
Basic	$ 0.06	$ 0.04	$ 0.02	$ 0.02
Diluted	$ 0.06	$ 0.04	$ 0.02	$ 0.02
Weighted-average common shares outstanding:
Basic (in shares)	63,583,280	62,925,565	63,408,679	62,693,925
Diluted (in shares)	64,029,972	62,980,508	64,329,308	62,911,394

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - USD ($)	Total Sequential Brands Group, Inc. and Subsidiaries Stockholders' Equity	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Accumulated Deficit [Member]	Treasury Stock [Member]	Noncontrolling Interest [Member]	Total
Treasury stock						$ (1,799,000)		$ (1,799,000)
Treasury stock, shares						(424,994)		(424,994)
Balance at Dec. 31, 2017	$ 281,991,000	$ 635,000	$ 508,444,000	$ 80,000	$ (225,369,000)		$ 71,547,000	$ 353,538,000
Balance (in shares) at Dec. 31, 2017		63,652,721
Stock-based compensation	3,615,000	$ 16,000	3,599,000					3,615,000
Stock-based compensation (in shares)		1,717,185
Unrealized gain on interest rate cap	441,000			441,000				441,000
Repurchase of common stock	(2,002,000)					$ (2,002,000)		(2,002,000)
Repurchase of common stock (in shares)						(1,029,527)
Noncontrolling interest distribution							(4,187,000)	(4,187,000)
Net income attributable to noncontrolling interest							3,062,000	3,062,000
Net loss attributable to common stockholders	1,323,000				1,323,000			1,323,000
Unrealized loss on available-for-sale securities	(228,000)			(228,000)				(228,000)
Balance at Jun. 30, 2018	286,270,000	$ 651,000	$ 512,043,000	$ 293,000	(222,916,000)		70,777,000	357,047,000
Balance (in shares) at Jun. 30, 2018		65,369,906
Cumulative effect of revenue recognition accounting change	$ 1,130,000				$ 1,130,000		$ 355,000	1,485,000
Treasury stock						$ (3,801,000)		$ (3,801,000)
Treasury stock, shares						(1,454,521)		(1,454,521)

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Cash Flows From Operating Activities
Net income	$ 4,689,000	$ 4,451,000	$ 4,385,000	$ 5,406,000
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Provision for bad debts				121,000
Depreciation and amortization			1,628,000	2,415,000
Stock-based compensation			3,615,000	5,020,000
Amortization of deferred financing costs			1,889,000	1,974,000
Income from equity method investment				(31,000)
Loss on disposal of property and equipment				2,000
Realized loss on sale of available-for-sale securities				1,916,000
Loss on sale of assets			7,117,000
Deferred income taxes			1,484,000	3,610,000
Changes in operating assets and liabilities:
Accounts receivable			4,699,000	3,843,000
Prepaid expenses and other assets			(4,790,000)	(167,000)
Accounts payable and accrued expenses			(6,240,000)	(4,569,000)
Deferred revenue			(1,696,000)	(4,267,000)
Other liabilities			4,633,000	768,000
Cash Provided By Operating Activities			16,724,000	16,041,000
Cash Flows From Investing Activities
Investments in intangible assets, including registration and renewal costs			(143,000)	(215,000)
Proceeds from sale of available-for-sale securities				5,757,000	$ 5,754,000
Purchases of property and equipment			(3,735,000)	(239,000)
Proceeds from sale of property and equipment				2,000
Proceeds from sale of trademarks			4,356,000
Cash Provided By Investing Activities			478,000	5,305,000
Cash Flows From Financing Activities
Stock registration costs				(20,000)
Payment of long-term debt			(14,756,000)	(14,150,000)
Guaranteed payments in connection with acquisitions			(1,050,000)	(1,300,000)
Repurchases of common stock			(2,002,000)	(1,064,000)
Noncontrolling interest distributions			(4,187,000)	(4,211,000)
Cash Used In Financing Activities			(21,995,000)	(20,745,000)
Net (Decrease) Increase In Cash and Restricted Cash			(4,793,000)	601,000
Cash and Restricted Cash - Beginning of period			20,433,000	20,654,000	20,654,000
Cash and Restricted Cash - End of period	$ 15,640,000	$ 21,255,000	15,640,000	21,255,000	$ 20,433,000
Supplemental Disclosures Of Cash Flow Information
Cash paid for: Interest			29,566,000	27,281,000
Cash paid for: Taxes				90,000
Non-cash Investing And Financing Activities
Accrued purchases of property and equipment at period end			303,000	593,000
Unrealized loss on available-for-sale securities during the period			228,000
Unrealized gain (loss) on interest rate cap, net during the period			$ (441,000)	$ 411,000

Organization and Nature of Oper

Organization and Nature of Operations	6 Months Ended
	Jun. 30, 2018
Organization and Nature of Operations [Abstract]
Organization and Nature of Operations	 1. Organization and Nature of Operations Overview Sequential Brands Group, Inc. (the “Company”) 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 June 30, 2018 , the Company had more than one-hundred twenty-five licensees, with wholesale licensees comprising a significant majority.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2018
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	 2. Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and pursuant to the instructions to Form 10-Q and Rule 10-01 of Regulation S-X of the United States Securities and Exchange Commission (the “SEC”). Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all of the information and footnotes necessary for a comprehensive presentation of financial position, results of operations or cash flows. It is the Company’s opinion, however, that the accompanying unaudited condensed consolidated financial statements include all adjustments, which are of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 , as filed with the SEC on March 16, 2018, which contains the audited consolidated financial statements and notes thereto, together with Management’s Discussion and Analysis of Financial Condition and Results of Operations, for the years ended December 31, 2017, 2016 and 2015. The financial information as of December 31, 2017 is derived from the audited consolidated financial statements presented in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 . The interim results for the six months ended June 30, 2018 are not necessarily indicative of the results to be expected for the year ending December 31, 2018 or for any future interim periods.  Reclassification of Prior Year Presentation  On January 1, 2018, the Company adopted Accounting Standards Update (“ASU”) No. 2016-18 “Statement of Cash Flows (Topic 230): Restricted Cash” (“ASU 2016-18”), which changes the presentation of restricted cash on the statement of cash flows. ASU 2016-18 requires an entity to show the changes in total cash, cash equivalents, restricted cash, and restricted cash equivalents in the statement of cash flows.  As a result of the adoption of ASU 2016-18, the Company no longer shows the changes in restricted cash on the statement of cash flows and reconciles to the total cash and restricted cash balance, which are presented separately on the condensed consolidated balance sheets.  Principles of Consolidation The accompanying unaudited condensed 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 consolidation. Use of Estimates The preparation of unaudited condensed consolidated financial statements in conformity with 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 unaudited condensed 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 unaudited condensed consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from estimates. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, “Revenue from Contracts with Customers” (“ASC 606”), which became effective for the Company as of January 1, 2018 (See Note 4 for impact of adoption and other related disclosures). ASC 606 requires a five-step approach to determine the appropriate method of revenue recognition for each contractual arrangement:  Step 1: Identify the Contract(s) with a Customer Step 2: Identify the Performance Obligation(s) in the Contract Step 3: Determine the Transaction Price Step 4: Allocate the Transaction Price to the Performance Obligation(s) in the Contract Step 5: Recognize Revenue when (or as) the Entity Satisfies a Performance Obligation  The Company has entered into various license agreements for its owned trademarks. Under ASC 606, the Company’s agreements are generally considered symbolic licenses, which contain the characteristics of a right-to-access license since the customer is simultaneously receiving the intellectual property (“IP”) and benefiting from it throughout the license period. The Company assesses each license agreement at inception and determines the performance obligation(s) and appropriate revenue recognition method. As part of this process, the Company applies judgments based on historical trends when estimating future revenues and the period over which to recognize revenue. The Company generally recognizes revenue for license agreements under the following methods: 1. Licenses with guaranteed minimum royalties (“GMRs”): Generally, guaranteed minimum royalty payments (fixed revenue) are recognized on a straight-line basis over the term of the contract, as defined in each license agreement. 2. Licenses with both GMRs (fixed revenue) and earned royalties (variable revenue): Earned royalties in excess of fixed revenue are only recognized when the Company is reasonably certain that the guaranteed minimum payments for the period, as defined in each license agreement, will be exceeded. Additionally, the Company has categorized certain contracts as variable when there is a history and future expectation of exceeding GMRs. The Company recognizes income for these contracts during the period corresponding to the licensee’s sales. 3. Licenses that are sales-based only or earned royalties: Earned royalties (variable revenue) are recognized as income during the period corresponding to the licensee’s sales.  Payments received as consideration for the grant of a license or advanced royalty payments are recorded as deferred revenue at the time payment is received and recognized into revenue under the methods described above.  Contract assets represent unbilled receivables and are presented within accounts receivable, net on the condensed consolidated balance sheets. Contract liabilities represent unearned revenues and are presented within the current portion of deferred revenue on the condensed consolidated balance sheets.  The Company disaggregates its revenue into two categories: licensing agreements and other, which is comprised of revenue from sources such as editorial content for books , television sponsorship s, and commissions .  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. Revenue from media content is recognized at a point in time, when the content is delivered and accepted.  Commission revenues are recorded in the period the commission is earned.  The Company entered into a transaction with a media company for which it receives advertising credits as part of the consideration exchanged. These transactions are 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 $0.4 million of revenue for the three and six months ended June 30, 2018 related to the advertising credits. The Company recorded $0.2 million of expense related to the advertising credits utilized for the three and six months ended June 30, 2018.  Restricted Cash  Restricted cash 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 written off after all means of collection have been exhausted and the potential for recovery is considered remote. The allowance for doubtful accounts was $0.5 million and $ 0.6 million as of June 30, 2018 and December 31, 2017, respectively .  The Company’s accounts receivable, net amounted to $61. 7 million and $60.1 million as of June 30, 2018 and December 31, 2017 , respectively. Two licensees accounted for approximately 38% ( 19% each ) of the Company’s total consolidated accounts receivable balance as of June 30, 2018 and three licensees accounted for approximately 53% ( 25% , 15% and 13% ) of the Company’s total consolidated accounts receivable balance as of December 31, 2017 . The Company does not believe the accounts receivable balance from these licensees represents a significant collection risk based on past collection experience.  Investments The Company had marketable securities that were classified as available-for-sale securities under ASC 320, Investments – Debt and Equity Securities . Such available-for-sale securities are reported at fair value in the condensed consolidated balance sheets and, at the time of purchase, were reported in the unaudited condensed 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 is other-than-temporary. Any decline in fair value that was determined to be other-than-temporary would result in an adjustment for an impairment charge in the accompanying unaudited condensed consolidated statements of operations. The primary factors the Company considers in its determination are (i) the length of time that the fair value of the available-for-sale security is 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, are determined on a specific-identification basis. The Company did not hold any material investments at June 30, 2018 or December 31, 2017. 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, which is included in other assets in the condensed consolidated balance sheets. The Company’s share of earnings from its equity method investee, which was not material for the three and six months ended June 30, 2018 and 2017, is included in other income in the unaudited condensed 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 (October 1 st ) 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; (ii) projected average 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 do es not have any goodwill reported on its consolidated balance sheets at June 30, 2018 and December 31, 2017.  Treasury Stock  Treasury stock is recorded at cost as a reduction of equity in the condensed 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 expected to vest 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. Compensation cost is reduced for forfeitures as they occur in accordance with ASU 2016-09 “Simplifying the Accounting for Share-Based Payments” (“ASU 2016-09”) .  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 fair value at the end of such reporting period and revises the straight-line recognition of compensation cost in line with such remeasured amount.  Leases  The Company leases certain properties for its offices and showrooms. Certain of the Company's lease agreements contain rent escalation clauses, free rent periods and tenant inducement payments. Rent expense for noncancelable operating leases with scheduled rent increases is recognized on a straight-line basis over the expected lease term. The difference between straight-line rent expense and the scheduled payment amounts is recorded as a deferred rent asset or liability.  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. On December 22, 2017, the SEC staff issued Staff Accounting Bulletin (“SAB”) No. 118 which provides guidance on accounting for the tax effects of the Tax Cuts and Job s Act ("TCJA"). The purpose of SAB No. 118 was to address any uncertainty or diversity of view in applying “ ASC Topic 740 ” , Income Taxes in the reporting period in which the TCJA was enacted. SAB No. 118 addresses situations where the accounting is incomplete for certain income tax effects of the TJCA upon issuance of a company’s financial statements for the reporting period that includes the enactment date. SAB No. 118 allows for a provisional amount to be recorded if it is a reasonable estimate of the impact of the TCJA. Additionally, SAB No. 118 allows for a measurement period to finalize the impacts of the TCJA, not to extend beyond one year from the date of enactment. The Company’s accounting for certain elements of the TCJA was incomplete as of the period ended December 31, 2017, and remains incomplete as of June 30, 2018. However, the Company was able to make reasonable estimates of the effects and, therefore, recorded provisional estimates for these items at December 31, 2017. The Company applies the Financial Accounting Standards Board (“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. 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 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:     Three Months Ended June 30, Six Months Ended June 30,  2018 2017 2018 2017   Basic weighted-average common shares outstanding 63,583,280 62,925,565 63,408,679 62,693,925  Warrants - - - -  Stock options - - - -  Performance based restricted stock 12,138 - 40,094 131,253  Unvested restricted stock 434,554 54,943 880,535 86,216  Diluted weighted-average common shares outstanding 64,029,972 62,980,508 64,329,308 62,911,394   The computation of diluted EPS for the three and six months ended June 30, 2018 and 2017 excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive:   Three Months Ended June 30, Six Months Ended June 30,  2018 2017 2018 2017   Warrants 332,000 801,760 332,000 801,760  Stock options 58,500 84,000 58,500 84,000  Performance based restricted stock - - - -  Unvested restricted stock 840,066 519,489 357,501 419,489  Total 1,230,566 1,405,249 748,001 1,305,249   Concentration of Credit Risk Financial instruments which potentially expose the Company to credit risk consist primarily of cash, restricted cash and accounts receivable. 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 and restricted cash are deposited with high quality financial institutions. At times, however, such cash and restricted cash 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 June 30, 2018 .  Concentration of credit risk with respect to accounts receivable is minimal due to the collection history. The Company performs periodic credit evaluations of its customers’ financial condition. The allowance for doubtful accounts is based upon the expected collectability of all accounts receivable.  Customer Concentrations The Company recorded net revenues of $4 2 . 2 million and $42.1 million during the three months ended June 30, 2018 and 2017 , respectively. During the three months ended June 30, 2018 , one licensee represented at least 10% of net revenue, accounting for 14% of the Company’s net revenue. During the three months ended June 30, 2017 , two licensees represented at least 10% of net revenue, accounting for 12% and 11% of the Company’s net revenue.  The Company recorded net revenues of $ 80 . 3 million and $81.5 million during the six months ended June 30, 2018 and 2017, respectively. During the six months ended June 30, 2018, two licensees represented at least 10% of net revenue, accounting for 13% and 10% of the Company’s net revenue. During the six months ended June 30, 2017, two licensees represented at least 10% of net revenue, accounting for 12% and 11% 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 three and six months ended June 30, 2018 represents inc ome (loss) allocations to Elan Polo International, Inc., a member of DVS Footwear International, LLC, JALP, LLC (“JALP”), a member of FUL IP Holdings, LLC (“FUL IP”) and With You, Inc., a member of With You LLC (the partnership between the Company and Jessica Simpson). Noncontrolling interest recorded for the three and six months ended June 30, 2017 represents income allocations to Elan Polo International, Inc., With You, Inc. and JALP .  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.

Fair Value Measurement of Finan

Fair Value Measurement of Financial Instruments	6 Months Ended
	Jun. 30, 2018
Fair Value Measurement of Financial Instruments [Abstract]
Fair Value Measurement of Financial Instruments	 3. Fair Value Measurement 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.  As of June 30, 2018 and December 31, 2017 , there were no assets or liabilities that are required to be measured at fair value on a recurring basis, except for interest rate caps and Legacy Payments (as defined below) to 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 June 30, 2018 and December 31, 2017 :     Carrying Value Fair Value  Financial Instrument Level 6/30/2018 12/31/2017 6/30/2018 12/31/2017  (in thousands)  Interest rate caps 2 $ 1,348 $ 1,239 $ 1,348 $ 1,239  2016 Term Loans 3 $ 537,157 $ 551,913 $ 527,845 $ 542,655  2016 Revolving Loan 3 $ 92,787 $ 92,787 $ 92,352 $ 92,389  Legacy Payments 3 $ 2,391 $ 2,256 $ 2,391 $ 2,256  The carrying amounts of the Company’s cash, restricted cash, accounts receivable and accounts payable approximate fair value due to their short-term maturities.  During 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 condensed 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 changes 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 accu mulated other comprehensive income in the condensed consolidated statement of changes in equity, and the upfront hedging instrument purchase price will be reclassified to interest expense, net in the unaudited condensed consolidated statements of operations according to its caplet values. If hedge ineffectiveness exists, accu mulated other comprehensive income 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 June 30, 2018 are as follows:     Notional Value Derivative Asset Derivative Liability   (in thousands)   LIBOR based loans $ 500,000 $ 652 $ -  For purposes of this fair value disclosure, the Company based its fair value estimate for the 2016 Term Loans and 2016 Revolving Loan (each, as defined in Note 7) 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 June 30, 2018 and December 31, 2017 for debt with similar risk characteristics and maturities.  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 recorded $0.1 million of accretion during each of the three and six-month periods ended June 30, 2018 and 2017 related to the Legacy Payments and recorded the expense within interest expense, net in the unaudited condensed consolidated statements of operations.

Revenue

Revenue	6 Months Ended
	Jun. 30, 2018
Revenue [Abstract]
Revenue	  4. Revenues  Adoption On January 1, 2018, the Company adopted ASC 606 on a modified retrospective basis for all open contracts as of January 1, 2018. The core principle of the new guidance is the recognition of revenue when a company transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled to in exchange for those goods or services. The new guidance defines a five-step approach to achieve this core principle and, in doing so, requires greater use of judgment and estimates and requires expanded disclosures related to the amounts of revenue recognized and judgements made. Under the modified retrospective basis, results for reporting periods beginning after January 1, 2018 are presented under the new revenue standard, while prior period amounts are not adjusted and continue to be reported in accordance with ASC 605, “Revenue Recognition” (“ASC 605”).  In connection with the adoption of the new guidance, the Company recorded a net increase of $1.1 million to the opening balance of retained earnings (a reduction of the accumulated deficit). The adjustments consisted of increases of $6.3 million to accounts receivable (resulting in unbilled receivables) and $4.4 million to deferred revenue (contract liability) offset by a noncontrolling interests opening balance adjustment of $0.4 million and an income tax impact of $0.5 million. The adjustments are recorded in the condensed consolidated financial statements as the cumulative effect of revenue recognition accounting change.    Changes to the balances at January 1, 2018 resulting from the adoption of ASC 606 are as follows:     December 31, Impact of January 1,  2017 (As Reported) Adoption of ASC 606 2018  (in thousands)  Assets  Current Assets:  Accounts receivable, net $ 60,102 $ 6,335 $ 66,437   Liabilities  Current Liabilities:  Current portion of deferred revenue $ 8,102 $ 4,387 $ 12,489  Deferred income taxes 67,799 463 68,262   Equity  Accumulated deficit $ (225,369) $ 1,130 $ (224,239)  Noncontrolling interests 71,547 355 71,902 Deferred revenue will be recognized as the Company fulfills its performance obligations over periods of approximately one to five years. The impact to r evenue for the three and six months ended June 30, 2018 was a decrease of $0. 8 million and $2.0 million , re spectively, due to the adoption of ASC 606 . The impact to the provision for income taxes for the three and six months ended June 30, 2018 was a decrease of $0.2 million and $0.4 million , re spectively, due to the adoption of ASC 606 . The tables below summarize the impact of the adoption on the condensed consolidated statement of operations for the three and six months ended June 30, 2018:     Three Months Ended June 30,  2018  (in thousands)  As Reported Adjustments due to ASC 606 Under previous guidance (ASC 605)   Net revenue $ 42,207 $ (778) $ 42,985  Operating expenses 18,449 - 18,449  Loss on sale of asset 1,975 - 1,975  Income from operations 21,783 (778) 22,561  Other expense 31 - 31  Interest expense, net 15,647 - 15,647  Income before income taxes 6,105 (778) 6,883  Provision for income taxes 1,416 (165) 1,581  Net income 4,689 (613) 5,302  Net income attributable to noncontrolling interests (1,102) 183 (1,285)  Net income attributable to Sequential Brands Group, Inc. and Subsidiaries $ 3,587 $ (430) $ 4,017   Earnings per share attributable to Sequential Brands Group, Inc. and Subsidiaries:  Basic $ 0.06 $ (0.00) $ 0.06  Diluted $ 0.06 $ (0.00) $ 0.06   Weighted-average common shares outstanding:  Basic 63,583,280 63,583,280 63,583,280  Diluted 64,029,972 64,029,972 64,029,972    Six Months Ended June 30,  2018  (in thousands)  As Reported Adjustments due to ASC 606 Under previous guidance (ASC 605)   Net revenue $ 80,311 $ (2,045) $ 82,356  Operating expenses 36,499 - 36,499  Loss on sale of assets 7,117 - 7,117  Income from operations 36,695 (2,045) 38,740  Other (income) expense (104) - (104)  Interest expense, net 31,039 - 31,039  Income before income taxes 5,760 (2,045) 7,805  Provision for income taxes 1,375 (422) 1,797  Net income 4,385 (1,623) 6,008  Net income attributable to noncontrolling interests (3,062) 180 (3,242)  Net income attributable to Sequential Brands Group, Inc. and Subsidiaries $ 1,323 $ (1,443) $ 2,766   Earnings per share attributable to Sequential Brands Group, Inc. and Subsidiaries:  Basic $ 0.02 $ (0.02) $ 0.04  Diluted $ 0.02 $ (0.02) $ 0.04   Weighted-average common shares outstanding:  Basic 63,408,679 63,408,679 63,408,679  Diluted 64,329,308 64,329,308 64,329,308  Disaggregated Revenue The following table presents revenue disaggregated by source for the three and six months ended June 30, 2018:     Three Months Ended June 30, Six Months Ended June 30,  2018 2018  (in thousands)   Licensing Agreements $ 38,187 $ 75,326  Other 4,020 4,985  Total $ 42,207 $ 80,311  The Company has entered into various license agreements that provide revenues in exchange for use of the Company’s IP. Licensing agreements are the Company’s primary source of revenue. The Company also derives revenue from other sources such as editorial content for books, television sponsorships , and commissions . Contract Balances Contract assets represent unbilled receivables and are presented within accounts receivable, net on the condensed consolidated balance sheets. Contract liabilities represent unearned revenues and are presented within the current portion of deferred revenue on the condensed consolidated balance sheets.  The below table summarizes the net change in contract assets and contract liabilities from the date of adoption to June 30, 2018:     January 1, June 30,  2018 Changes 2018  (in thousands)   Contract assets $ 6,335 $ (1,905) $ 4,430  Contract liabilities 4,387 141 4,528  Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the customer. The Company has reviewed its various revenue streams for its existing contracts under the five-step approach. The Company has entered into various license agreements that provide revenues based on guaranteed minimum royalty payments with additional royalty revenues based on a percentage of defined sales. Guaranteed minimum royalty payments (fixed revenue) are recognized on a straight-line basis over the term of the contract, as defined in each license agreement. Earned royalties and earned royalties in excess of the fixed revenue (variable revenue) are recognized as income during the period corresponding to the licensee’s sales. Earned royalties in excess of fixed revenue are only recognized when the Company is reasonably certain that the guaranteed minimums payments for the period, as defined in each license agreement, will be exceeded.  Licensing for trademarks is the Company’s largest revenue source. Under ASC 606, the Company’s agreements are generally considered symbolic licenses which contain the characteristics of a right-to-access license since the customer is simultaneously receiving the IP and benefiting from it throughout the license period. As such, the Company primarily records revenue from licenses on a straight-line basis over the license period as the performance obligation is satisfied over time. The Company applies its judgment based on historical trends when estimating future revenues and the period over which to recognize revenue when evaluating its licensing contracts.  The below table summarizes amounts related to future performance obligations under fixed contractual arrangements as of June 30, 2018 and the periods in which they are expected to be earned and recognized as revenue:     Remainder of 2018 2019 2020 2021 2022 and Thereafter  Future Performance Obligations $ 40,727 $ 62,971 $ 48,119 $ 31,973 $ 51,975  The Company does not disclose the amount attributable to unsatisfied or partially satisfied performance obligations for variable revenue contracts in accordance with the optional exemption allowed for under ASC 606. The Company has categorized certain contracts as variable when there is a history and future expectation of exceeding guaranteed minimum royalties.

Goodwill

Goodwill	6 Months Ended
	Jun. 30, 2018
Goodwill [Abstract]
Goodwill	  5. Goodwill The changes in goodwill are summarized as follows (in thousands) :      Balance at January 1, 2017 $ 307,744  (Adjustment for) acquisition of Gaiam Brand Holdco, LLC (a) (3,621)  Impairment charges (304,123)  Balance at December 31, 2017 $ -  (a) Goodwill from the acquisition of Gaiam Brand Holdco, LLC represents the excess of the purchase price over the fair value of net assets acquired under the acquisition method of accounting. Goodwill represents the excess of the purchase price over the fair value of net assets acquired under the acquisition method of accounting. Goodwill is tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. In evaluating goodwill for impairment, the Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. Qualitative factors considered include, for example, macroeconomic and industry conditions, overall financial performance and other relevant entity-specific events. If the Company bypasses the qualitative assessment, or concludes that it is more likely than not that the fair value of a reporting unit is less than its carrying value, it then performs a goodwill impairment test to identify potential goodwill impairment and measure the amount of goodwill impairment to be recognized, if any. The Company will compare the estimated fair value of the reporting unit with its carrying value. The Company has determined it has a single reporting unit. Fair value for the quantitative assessment is 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 are as follows: (i) discount rates; (ii) projected annual revenue growth rates; and (iii) projected long-term growth rates. The Company’s 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 will corroborate 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 is estimated based upon control premiums observed in comparable market transactions.  If the estimated fair value of the reporting unit exceeds its carrying amount, no further analysis is needed. If, however, the estimated fair value of the reporting unit is less than its carrying amount, the Company will recognize an impairment change for the amount by which the carrying value exceeds the reporting unit’s fair value .

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2018
Intangible Assets [Abstract]
Intangible Assets	 6. Intangible Assets Intangible assets are summarized as follows:     June 30, 2018 Useful Lives (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount   (in thousands)  Finite-lived intangible assets:  Trademarks 15 $ 5,470 $ (2,127) $ 3,343  Customer agreements 4 2,832 (2,470) 362  Favorable lease 2 537 (537) -  Patents 10 361 (316) 45  $ 9,200 $ (5,450) 3,750  Indefinite-lived intangible assets:  Trademarks 979,643   Intangible assets, net $ 983,393  \    December 31, 2017 Useful Lives (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount   (in thousands)  Finite-lived intangible assets:  Trademarks 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   Estimated future annual amortization expense for intangible assets in service as of June 30, 2018 is summarized as follows:     Years ending December 31, (in thousands)  Remainder of 2018 $ 386  2019 626  2020 439  2021 436  2022 413  Thereafter 1,450  $ 3,750  Amortization expense amounted to $0.2 million for each of the three months ended June 30, 2018 and 2017 . Amortization expense amounted to $0.4 million and $0.5 million for the six months ended June 30, 2018 and 2017 , 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 an asset may not be recoverable. The trademarks of Martha Stewart , Jessica Simpson , Avia , AND1 , Heelys , Joe’s Jeans , GAIAM , Emeril , Caribbean Joe , and Ellen Tracy 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 unaudited condensed 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. During the three months ended June 30, 2018, the Company sold both the Revo and FUL trademarks. During the three and six months ended June 30, 2018, the Company incurred a loss on the sale of the assets of $2.0 million and $7.1 million , respectively . The following table shows the change in indefinite-lived intangible assets for the six months ended June 30, 2018 (in thousands):     Balance at January 1, 2018 $ 995,170  Sale of trademarks (11,473)  Amortization (447)  Additions 143  Balance at June 30, 2018 $ 983,393 

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 30, 2018
Long-Term Debt [Abstract]
Long-Term Debt	 7. Long-Term Debt  The components of long-term debt are as follows:    June 30, December 31,  2018 2017   (in thousands)   2016 Term Loans $ 537,157 $ 551,913  2016 Revolving Loan 92,787 92,787  Unamortized deferred financing costs (12,214) (14,103)  Total long-term debt, net of unamortized deferred financing costs 617,730 630,597  Less: current portion of long-term debt 28,300 28,300  Long-term debt $ 589,430 $ 602,297   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 (the “BoA Facility Loan Parties”) and (ii) the Third Amended and Restated Credit Agreement (the “Amended FS/ KKR Credit Agreement ”) with Wilmington Trust, National Association, as administrative agent and collateral agent (the “ FS/KKR Agent”) and the lenders party thereto (the “FS/KKR Facility Loan Parties”) . Such agreements amended, restated and replaced the Compa ny’s previous debt facilities. 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 FS/KKR 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 in the agreement), (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 June 30, 2018, the Company is in compliance with the covenants included in the Amended BoA Credit Agreement.  The Amended FS/KKR 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 FS/KKR 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 FS/KKR Credit Agreement.  The loans under the Amended FS/KKR 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 FS/KKR 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 FS/KKR Credit Agreement. The Company is mandated to make prepayments (without payment of a premium or penalty) of loans outstanding under the Amended FS/KKR 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. On March 31, 2017 , the loans under the Amended FS/KKR Credit Agreement commenced amortization in quarterly installments, equal to 2.00% per annum of the original aggregate principal amount thereof.  The Amended FS/KKR Credit Agreement contains customary representations and warranties and customary affirmative and negative covenants applicable to the FS/KKR Facility Loan Parties and their subsidiaries. Moreover, the Amended FS/KKR Credit Agreement contains financial covenants that require the FS/KKR 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 FS/KKR 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 FS/KKR Credit Agreement until reaching the final maximum ratio of 2.50 :1.00 for the fiscal quarter ending September 30, 2018 and thereafter. At June 30, 2018 , the Company is in compliance with the covenants included in the Amended FS/KKR Credit Agreement.  The Amended FS/KKR 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 FS/KKR Agent, at the request of the lenders under the Amended FS/KKR 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 FS/KKR 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 FS/KKR Credit Agreement.  Interest Rate Caps  During 2016, the Company entered into interest rate cap agreements related to its 1-month LIBOR rates related to 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 condensed 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 accu mulated other comprehensive income in the unaudited condensed consolidated statement of changes in equity, and the upfront hedging instrument purchase price will be reclassified to interest expense, net in the unaudited condensed consolidated statements of operations according to its caplet values. If hedge ineffectiveness exists, accu mulated other comprehensive income 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.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2018
Commitments and Contingencies [Abstract]
Commitments and Contingencies	  8. Commitments and Contingencies 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.

Stock-based Compensation

Stock-based Compensation	6 Months Ended
	Jun. 30, 2018
Stock-based Compensation [Abstract]
Stock-based Compensation	   9. Stock-based Compensation Stock Options  The following table summarizes the Company’s stock option activity for the six months ended June 30, 2018 :   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, 2018 84,001 $ 8.65 2.1 $ -  Granted - -  Exercised - -  Forfeited or canceled (25,500) (6.36)  Outstanding at June 30, 2018 58,501 $ 9.66 2.6 $ -   Exercisable - June 30, 2018 58,501 $ 9.66 2.6 $ - The Company did not grant any stock options during the three and six months ended June 30, 2018 and 2017 .  There was no compensation expense related to stock options for the three and six months ended June 30, 2018. Total compensation expense related to stock options for each of the three and six months ended June 30, 2017 was less than $0.1 million. At June 30, 2018 there is no unrecognized compensation expense related to stock options and no unvested stock options.  Warrants  The following table summarizes the Company’s outstanding warrants for the six months ended June 30, 2018 :   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, 2018 770,160 $ 7.95 2.2 $ -  Granted - -  Exercised - -  Forfeited or canceled (438,160) (6.17)  Outstanding at June 30, 2018 332,000 $ 10.32 4.3 $ -   Exercisable - June 30, 2018 332,000 $ 10.32 4.3 $ -  The Company did not issue any warrants during the three and six months ended June 30, 2018 and 2017 .  There was no compensation expense related to warrants for the three and six months ended June 30, 2018. Total compensation expense related to warrants for each of the three and six months ended June 30, 2017 was less than $0.1 million. At June 30, 2018 , there is no unrecognized compensation expense related to warrants and no unvested warrants .  Restricted Stock  A summary of the time-based restricted stock activity for the six months ended June 30, 2018 is as follows:    Number of Shares Weighted-Average Grant Date Fair Value Weighted-Average Remaining Contractual Life (in Years)   (in thousands, except share and per share data)   Unvested - January 1, 2018 195,536 $ 7.23 1.8  Granted 235,296 1.70  Vested (118,612) (4.17)  Unvested - June 30, 2018 312,220 $ 4.23 1.5  During the three and six months ended June 30, 2018, the Company granted 235,296 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 $0.1 million during each of the three and six months ended June 30, 2018 as compensation expense pertaining to these grants.  During the three and six months ended June 30, 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 less than $0.1 million and $0.1 million during the three months ended June 30, 2018 and 2017, respectively, as compensation expense pertaining to these grants. The Company recorded $0.1 million during each of the six months ended June 30, 2018 and 2017 as compensation expense pertaining to these grants.  Total compensation expense related to time-based restricted stock grants for the three months ended June 30, 2018 and 2017 was $0.1 million and $0.2 million, respectively. Total compensation expense related to time-based restricted stock grants for the six months ended June 30, 2018 and 2017 was $0.3 million and $0.2 million, respectively. Total unrecognized compensation expense related to time-based restricted stock grants at June 30, 2018 amounted to $0.5 million and is expected to be recognized over a weighted-average period of 1.5 years.  Restricted Stock Units  A summary of the time-based restricted stock units activity for the six months ended June 30, 2018 is as follows:    Number of Shares Weighted-Average Grant Date Fair Value Weighted-Average Remaining Contractual Life (in Years)   (in thousands, except share and per share data)   Unvested - January 1, 2018 736,400 $ 3.89 2.2  Granted 2,153,743 1.76  Vested (1,214,731) (1.97)  Forfeited or canceled (16,667) (7.61)  Unvested - June 30, 2018 1,658,745 $ 2.50 2.5  During the three months ended March 31, 2018, the Company granted 165,000 time-based restricted stock units to certain employees for future services and 588,679 time-based restricted stock units to certain consultants for future services. These shares of time-based restricted stock units had a grant date fair value of $1.3 million and vest over a period of three to five years. The Company recorded $0.1 million and $0.3 million during the three and six months ended June 30, 2018, respectively, as compensation expense pertaining to these grants.  During the three months ended June 30, 2018, the Company granted 106,578 time-based restricted stock units to certain employees for future services and 300,000 time-based r estricted stock units to a consultant for future services. These shares of time-based restricted stock units had a grant date fair value of $0.7 million and vest immediately to over a pe riod of three years. The Company recorded $0.2 million during the three months ended June 30, 2018 as compensation expense pertaining to these grants.  During the six months ended June 30, 2018, the Company granted 75,000 time-based restricted stock units to the Company’s Chief Financial Officer pursuant to an employment agreement, dated March 5, 2018. These shares of time-based restricted stock units had a grant date fair value of $0.2 million and vest over a period of three years. The Company recorded less than $0.1 million during the three and six months ended June 30, 2018 as compensation expense pertaining to this grant.  During the six months ended June 30, 2018, the Company granted 75,000 time-based restricted stock units to certain employees. These shares of time-based restricted stock units had a grant date fair value of $0.1 million and vested immediately. The Company recorded $0.1 million during the six months ended June 30, 2018 as compensation expense pertaining to these grants.  During the six months ended June 30, 2018, the Company issued 843,486 time-based restricted stock units to an employee for a 2017 performance-based bonus pursuant to their employment agreement. The bonus was paid in restricted stock in the first quarter of 2018, based on the average closing stock price for the 30 days preceding March 1, 2018. Compensation expense was fully recognized in 2017 related to this grant.  During the three and six months ended June 30, 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 less than $0.1 million during the each of the three and six months ended June 30, 2018 and 2017 as compensation expense pertaining to this grant.  During the six months ended June 30, 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 unaudited condensed consolidated statement of operations for the six months ended June 30, 2017.  During the six months ended June 30, 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. The Company recorded less than $0.1 million and $0.1 million during the three and six months ended June 30, 2017 , respectively, as compensation expense pertaining to this grant. 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.  Total compensation expense related to time-based restricted stock unit grants for the three months ended June 30, 2018 and 2017 was $0.6 million and $0.2 million, respectively. Total compensation expense related to time-based restricted stock unit grants for each of the six months ended June 30, 2018 and 2017 was $1.1 million. Total unrecognized compensation expense related to time-based restricted stock unit grants at June 30, 2018 amounted to $3.4 million and is expected to be recognized over a weighted-average period of 2.5 years.  Performance Stock Units A summary of the PSUs activity for the six months ended June 30, 2018 is as follows:    Number of Shares Weighted-Average Grant Date Fair Value Weighted-Average Remaining Contractual Life (in Years)   (in thousands, except share and per share data)   Unvested - January 1, 2018 2,045,634 $ 5.83 2.0  Granted 650,000 1.99  Vested (267,158) (5.58)  Forfeited or canceled (252,141) (7.35)  Unvested - June 30, 2018 2,176,335 $ 4.54 1.2  During the three and six months ended June 30, 2018, 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 $0.4 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 did not record any compensation expense during the three and six months ended June 30, 2018 as the likelihood of these PSUs being earned was not considered probable.  During the six months ended June 30, 2018, 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 $0.5 million, vest over a period of two 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 not record any compensation expense during the three and six months ended June 30, 2018 as the likelihood of these PSUs being earned was not considered probable.  During the six months ended June 30, 2018, the Company granted 250,000 PSUs to a consultant pursuant to their endorsement agreement. The PSUs had a grant date fair value of $0.5 million, vest over a period of five years and require achievement of certain sales targets within each fiscal year for such PSUs to be earned. The Company did not record any compensation expense during the three and six months ended June 30, 2018 as the likelihood of these PSUs being earned was not considered probable.  On February 20, 2018, the Compensation Committee voted to approve, on a discretionary basis, vesting of 208,883 PSUs to employees and consultants previously granted during the years ended December 31, 2016 and 2017 subject to achievement of certain of the Company’s performance metrics within each fiscal year. 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 $0.5 million was recorded as operating expenses in the unaudited condensed consolidated statements of operations for the six months ended June 30, 2018.  During the three and six months ended June 30, 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, 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 $0.2 million in compensation expense during the six months ended June 30, 2018 as the performance metrics were achieved pursuant to fiscal year end results. The Company recorded $0.1 million in compensation expense during each of the three and six months ended June 30, 2018 as the likelihood of these PSUs being earned was considered probable for the current fiscal year.  During the six months ended June 30, 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 unaudited condensed consolidated statement of operations for the six months ended June 30, 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 were 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 unaudited condensed consolidated statements of operations for the six months ended June 30, 2017.  Total compensation expense related to the PSUs for the three months ended June 30, 2018 was $0.1 million. The Company did not record compensation expense related to the PSUs for the three months ended June 30, 2017. Total compensation expense related to the PSUs for the six months ended June 30, 2018 and 2017 was $0.8 million and $3.5 million, respectively .

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	 10. 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”). 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 2014.  The Company paid TCP $0.5 million for services under the Amended TCP Agreement during each of the three and six month s ended June 30, 2018 and 2017 . At June 30, 2018 and December 31, 2017 , there were no amounts due to TCP for services.  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 . In 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 . In 2018, the TCP employee was granted 150,000 shares of time-based restricted stock units, vesting over a three year period and 300,000 shares of time-based restricted stock units, vesting over a three year period with 25% vesting immediately. The Company paid the TCP Employee $0.1 million for services under the consulting arrangement during each of the three-month periods ended June 30, 2018 and 2017. The Company paid the TCP Employee $0.2 million for services under the consulting arrangement during each of the six-month periods ended June 30, 2018 and 2017 . These amounts are included in operating expenses in the Company’s unaudited condensed consolidated financial statements. At June 30, 2018 and December 31, 2017 , less than $0.1 million was due to the TCP Employee.  Transactions with Tommie Copper, Inc.  The Company entered into a n agreement with Tommie Copper, Inc. ( “ TCI ” ), an affiliate of T CP, under which the Company receive d a fee for facilitatin g certain distribution arrang ements. The Company recorded $3.1 million of revenue for the three and six months ended June 3 0, 2018 . A t June 30, 2018, the Company recorded a current receivable of $1.0 million from TCI in other current assets and a long-term receivable of $2.1 million from TCI in other assets in the condensed consolidated balance sheets.   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 $1.6 million and $4.0 million of revenue for the three months ended June 30, 2018 and 2017 , respectively, for royalties and advertising revenue earned from ESO license agreements. The Company recorded $3.5 million and $7.7 million of revenue for the six months ended June 30, 2018 and 2017, respectively, for royalties and advertising revenue earned from ESO license agreements. At June 30, 2018, the Company had $0.9 million recorded as other current assets in the condensed consolidated balance sheets. At June 30, 2018 and December 31, 2017 , the Company had $4.7 million and $7.2 million recorded as accounts receivable from ESO in the condensed 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 less than $0.1 million and $0.1 million in license-back expense for the three and six months ended June 30, 2018 , respectively .  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 condensed consolidated balance sheets. One of the Company’s directors, Mr. Al Gossett, has a partial ownership interest in JALP. During the three months ended June 30, 2018, the Company sold the FUL trademark and incurred a loss on the sale of the trademark of $2.0 million. There was $0.7 million of noncontrolling interest loss recorded during the three and six months ended June 30, 2018. No noncontrolling interest was recorded during the three and six months ended June 30, 2017 .  Investment in Available-for-Sale Securities  I n 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 three and six months ended June 30, 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 acquisition of MSLO (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 Ms. Stewart’s employment agreement) if either the aggregate gross licensing revenues (as defined in Ms. Stewart’s 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 $0.2 million and less than $0.1 million in connection with other related services during the three months ended June 30, 2018 and 2017, respectively . The Company has paid Lifestyle Research Center LLC $0.3 million and $0.6 million in connection with other related services during the six months ended June 30, 2018 and 2017, respectively.  During the term of the IP 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 wi th the Company. During each of the three months ended June 30, 2018 and 2017 , the Company made payments of $0.4 million to Ms. Stewart in connection with the terms of the IP Agreement. During each of the six months ended June 30, 2018 and 2017, the Company made payments of $0.7 million to Ms. Stewart in connection with the terms of the IP Agreement. The IP License Agreement is perpetual.  During the three month periods ended June 30, 2018 and 2017 , the Company expensed non-cash interest of $0.1 million and $0.1 million, respectively, related to the accretion of the present value of these guaranteed contractual payments. During the six month periods ended June 30, 2018 and 2017, the Company expensed non-cash interest of $0.2 million and $0.3 million, respectively, related to the accretion of the present value of these guaranteed contractual payments. At June 30, 2018 , there was $6.0 million due under the IP Agreements of which $2.8 million is recorded in accounts payable and accrued expenses and $3.2 million is recorded in other long-term liabilities. 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.

New Accounting Pronouncements

New Accounting Pronouncements	6 Months Ended
	Jun. 30, 2018
New Accounting Pronouncements [Abstract]
New Accounting Pronouncements	  11. New Accounting Pronouncements  ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting  In June 2018, the FASB issued ASU No. 2018-07 “Improvements to Nonemployee Share-Based Payment Accounting” (“ASU 2018-07”). ASU 2018-07 aligns the accounting for share-based payment awards to employees and non-employees. Under ASU 2018-07 the existing employee guidance will apply to nonemployee share-based transactions, except for specific guidance related to the attribution of compensation cost. ASU 2018-07 should be applied to all new awards granted after the date of adoption.  ASU 2018-07 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 2018-02 to have a material impact on the Company’s condensed consolidated financial statements.  ASU No. 2018-02, “Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income”  In February 2018, the FASB issued ASU No. 2018-02, “Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income” (“ASU 2018-02”). ASU 2018-02 permits a company to reclassify the disproportionate income tax effects (“stranded tax effects”) of the Tax Cuts and Jobs Act of 2017 on items within accumulated other comprehensive income to retained earnings.  ASU 2018-02 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 2018-02 to have a material impact on the Company’s condensed consolidated financial statements.  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 condensed consolidated financial statements.  ASU No. 2016-02, “Leases” In February 2016, the FASB issued ASU No. 2016-02, “Leases” (“ASU 2016-02”). The core principle of ASU 2016-02 is that an entity should recognize on its balance sheet assets and liabilities arising from a lease. In accordance with that principle, ASU 2016-02 requires that a lessee recognize a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying leased asset for the lease term. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee will depend on the lease classification as a finance or operating lease. In July 2018, the FASB issued ASU No. 2018-10, “Codification Improvements to Topic 842, Leases” (“ASU 2018-10”) and ASU No. 2018-11, “Leases (Topic 842): Targeted Improvements” (“ASU 2018-11”) to improve certain aspects of ASU 2016-02.  ASU 2016-02 is effective for annual and interim periods beginning after December 15, 2018, and early adoption is permitted. The Company is currently evaluating the impact the adoption of ASU 2016-02 will have on the Company’s condensed consolidated financial statements.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	  12 . Subsequent Events  On August 7 , 2018, the Company and certain of its subsidiaries amended its (i) Third Amended and Restated First Lien Credit Agreement (the “New 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 “New Amended FS/ KKR Credit Agreement”) with Wilmington Trust, National Association, as administrative agent and collateral agent and the lenders party thereto.  The New Amended BoA Credit Agreement provides for several five-year senior secured credit facilities, consisting of (i) Tranche A Term Loans in an ag gregate principal amount of $150.0 million (the “Amended Tranche A Loans”), (ii) Tranche A-1 Term Loans in an a ggregate principal amount of $70.0 million (the “Amended Tranche A-1 Loans” and, together with the Tranche A Loans, the “Amended BoA Term Loans”) and (iii) revolving credit commitments in the a ggregate principal amount of $130.0 million (the “Amended Revolving Credit Commitments ” and, the loans under the Revolving Credit Commitments , the “Amended Revolving Loans”). On the Closing Date, the total amount outstanding under the New Amend ed BoA Credit Agreement was $335.0 million, including (i) $150.0 million of A mended Tranche A Loans, (ii) $70.0 million of Amended Tranche A-1 Loans and (iii) $115.0 million of Amended Revolving Loans.  The loans under the New Amended BoA Credit Agreement bear interest, at the Company’s option, at a rate equal to (i) with respect to the Amended Revolving Loans and the Amended 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 Amended Tranche A-1 Loans (a) the LIBOR rate plus 7.00% per annum or (b) the base rate plus 6.00% per annum. The loans under the New Amended BoA Credit Agreement provide for interest rate reductions if certain leverage ratios are achieved, with minimum interest rates equal to (i) with respect to the Amended Revolving Loans and the Amended Tranche A L oans (a) the LIBOR rate plus 3.00% per ann um or (b) the base rate plus 2.00% per annum and (ii) with respect to the Amended Tranche A-1 Loans (a) the LIBOR rate plus 6.00% per a nnum or (b) the base rate plus 5.00% per annum. The undrawn portions of the Revolving Credit Commitments are subject to a commitment fee of 0.375% per annum. T he Amended BoA Term Loans will continue to amortize in quarterly installments of $5.0 million.  The New 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 New Amended BoA Credit Agreement contains financial covenants that require the BoA Facility Loan Parties and their subsidiaries to (i) maintain a positive net income, (ii) satisfy a maximum loan to value ratio initially set at 50.0% (applicable to the Amended Revolving Loans and Amended Tranche A Loans) decreasing over the term of the New Amended BoA Credit Agreement until reaching a final maximum loan to value ratio of 42.5% and (iii) satisfy a maximum consolidated first lien leverage ratio, initially set at 3.875 :1.00, decreasing over the term of the New Amended BoA Credit Agreement until reaching a final maximum ratio of 2.875 :1.00 for the fiscal quarter ending September 30, 2022 and thereafter.  The New 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 New Amended BoA Credit Agreement, must take various actions, including, without limitation, the acceleration of all amounts due under the New Amended BoA Credit Agreement.  The New Amended FS/ KKR Credit Agreement provides for a five and a half-year $314.0 million seni or secured term loan facility.  The loans under the New Amended FS/ KKR Credit Agreement bear interest, at the Company’s option, at a rate equal to either (i) the LIBOR rate plus 8.75% per annum or (ii) the base rate plus 7.75% per annum. The loans under the New Amended FS/ KKR Credit Agreement will continue to amortize in quarterly installments of approximately $2.1 million.  The New Amended FS/ KKR Credit Agreement contains customary representations and warranties and customary affirmative and negative covenants applicable to the FS/ KKR Facility Loan Parties and their subsidiaries. Moreover, the New Amended FS/ KKR Credit Agreement contains financial covenants that require the FS/ KKR 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 New Amended FS/KKR Credit Agreement until reaching a final maximum ratio of 6.25 :1.00 for the fiscal quarter ending September 30, 2022 and thereafter and (ii) a maximum consolidated first lien leverage ratio, initially set at 3.875 :1.00, decreasing over the term of the New Amended FS/KKR Credit Agreement until reaching a final maximum ratio of 2.875 :1.00 for the fiscal quarter ending September 30, 2022 and thereafter .  The New Amended FS/ KKR 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 FS/ KKR Agent, at the request of the lenders under the New Amended FS/ KKR Credit Agreement, is required to take various actions, including, without limitation, the acceleration of amounts due thereunder. 

Summary of Significant Accoun19

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2018
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and pursuant to the instructions to Form 10-Q and Rule 10-01 of Regulation S-X of the United States Securities and Exchange Commission (the “SEC”). Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all of the information and footnotes necessary for a comprehensive presentation of financial position, results of operations or cash flows. It is the Company’s opinion, however, that the accompanying unaudited condensed consolidated financial statements include all adjustments, which are of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 , as filed with the SEC on March 16, 2018, which contains the audited consolidated financial statements and notes thereto, together with Management’s Discussion and Analysis of Financial Condition and Results of Operations, for the years ended December 31, 2017, 2016 and 2015. The financial information as of December 31, 2017 is derived from the audited consolidated financial statements presented in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 . The interim results for the six months ended June 30, 2018 are not necessarily indicative of the results to be expected for the year ending December 31, 2018 or for any future interim periods.
Principles of Consolidation	Principles of Consolidation The accompanying unaudited condensed 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 consolidation.
Use of Estimates	Use of Estimates The preparation of unaudited condensed consolidated financial statements in conformity with 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 unaudited condensed 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 unaudited condensed consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from estimates.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC 606, “Revenue from Contracts with Customers” (“ASC 606”), which became effective for the Company as of January 1, 2018 (See Note 4 for impact of adoption and other related disclosures). ASC 606 requires a five-step approach to determine the appropriate method of revenue recognition for each contractual arrangement:  Step 1: Identify the Contract(s) with a Customer Step 2: Identify the Performance Obligation(s) in the Contract Step 3: Determine the Transaction Price Step 4: Allocate the Transaction Price to the Performance Obligation(s) in the Contract Step 5: Recognize Revenue when (or as) the Entity Satisfies a Performance Obligation  The Company has entered into various license agreements for its owned trademarks. Under ASC 606, the Company’s agreements are generally considered symbolic licenses, which contain the characteristics of a right-to-access license since the customer is simultaneously receiving the intellectual property (“IP”) and benefiting from it throughout the license period. The Company assesses each license agreement at inception and determines the performance obligation(s) and appropriate revenue recognition method. As part of this process, the Company applies judgments based on historical trends when estimating future revenues and the period over which to recognize revenue. The Company generally recognizes revenue for license agreements under the following methods: 1. Licenses with guaranteed minimum royalties (“GMRs”): Generally, guaranteed minimum royalty payments (fixed revenue) are recognized on a straight-line basis over the term of the contract, as defined in each license agreement. 2. Licenses with both GMRs (fixed revenue) and earned royalties (variable revenue): Earned royalties in excess of fixed revenue are only recognized when the Company is reasonably certain that the guaranteed minimum payments for the period, as defined in each license agreement, will be exceeded. Additionally, the Company has categorized certain contracts as variable when there is a history and future expectation of exceeding GMRs. The Company recognizes income for these contracts during the period corresponding to the licensee’s sales. 3. Licenses that are sales-based only or earned royalties: Earned royalties (variable revenue) are recognized as income during the period corresponding to the licensee’s sales.  Payments received as consideration for the grant of a license or advanced royalty payments are recorded as deferred revenue at the time payment is received and recognized into revenue under the methods described above.  Contract assets represent unbilled receivables and are presented within accounts receivable, net on the condensed consolidated balance sheets. Contract liabilities represent unearned revenues and are presented within the current portion of deferred revenue on the condensed consolidated balance sheets.  The Company disaggregates its revenue into two categories: licensing agreements and other, which is comprised of revenue from sources such as editorial content for books , television sponsorship s, and commissions .  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. Revenue from media content is recognized at a point in time, when the content is delivered and accepted.  Commission revenues are recorded in the period the commission is earned.  The Company entered into a transaction with a media company for which it receives advertising credits as part of the consideration exchanged. These transactions are 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 $0.4 million of revenue for the three and six months ended June 30, 2018 related to the advertising credits. The Company recorded $0.2 million of expense related to the advertising credits utilized for the three and six months ended June 30, 2018.
Restricted Cash	 Restricted Cash  Restricted cash 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 written off after all means of collection have been exhausted and the potential for recovery is considered remote. The allowance for doubtful accounts was $0.5 million and $ 0.6 million as of June 30, 2018 and December 31, 2017, respectively .  The Company’s accounts receivable, net amounted to $61. 7 million and $60.1 million as of June 30, 2018 and December 31, 2017 , respectively. Two licensees accounted for approximately 38% ( 19% each ) of the Company’s total consolidated accounts receivable balance as of June 30, 2018 and three licensees accounted for approximately 53% ( 25% , 15% and 13% ) of the Company’s total consolidated accounts receivable balance as of December 31, 2017 . The Company does not believe the accounts receivable balance 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 are reported at fair value in the condensed consolidated balance sheets and, at the time of purchase, were reported in the unaudited condensed 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 is other-than-temporary. Any decline in fair value that was determined to be other-than-temporary would result in an adjustment for an impairment charge in the accompanying unaudited condensed consolidated statements of operations. The primary factors the Company considers in its determination are (i) the length of time that the fair value of the available-for-sale security is 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, are determined on a specific-identification basis. The Company did not hold any material investments at June 30, 2018 or December 31, 2017.
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, which is included in other assets in the condensed consolidated balance sheets. The Company’s share of earnings from its equity method investee, which was not material for the three and six months ended June 30, 2018 and 2017, is included in other income in the unaudited condensed 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 (October 1 st ) 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; (ii) projected average 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 do
Treasury Stock	Treasury Stock  Treasury stock is recorded at cost as a reduction of equity in the condensed 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 expected to vest 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. Compensation cost is reduced for forfeitures as they occur in accordance with ASU 2016-09 “Simplifying the Accounting for Share-Based Payments” (“ASU 2016-09”) .  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 fair value at the end of such reporting period and revises the straight-line recognition of compensation cost in line with such remeasured amount.
Leases	Leases  The Company leases certain properties for its offices and showrooms. Certain of the Company's lease agreements contain rent escalation clauses, free rent periods and tenant inducement payments. Rent expense for noncancelable operating leases with scheduled rent increases is recognized on a straight-line basis over the expected lease term. The difference between straight-line rent expense and the scheduled payment amounts is recorded as a deferred rent asset or liability.
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. On December 22, 2017, the SEC staff issued Staff Accounting Bulletin (“SAB”) No. 118 which provides guidance on accounting for the tax effects of the Tax Cuts and Job s Act ("TCJA"). The purpose of SAB No. 118 was to address any uncertainty or diversity of view in applying “ ASC Topic 740 ” , Income Taxes in the reporting period in which the TCJA was enacted. SAB No. 118 addresses situations where the accounting is incomplete for certain income tax effects of the TJCA upon issuance of a company’s financial statements for the reporting period that includes the enactment date. SAB No. 118 allows for a provisional amount to be recorded if it is a reasonable estimate of the impact of the TCJA. Additionally, SAB No. 118 allows for a measurement period to finalize the impacts of the TCJA, not to extend beyond one year from the date of enactment. The Company’s accounting for certain elements of the TCJA was incomplete as of the period ended December 31, 2017, and remains incomplete as of June 30, 2018. However, the Company was able to make reasonable estimates of the effects and, therefore, recorded provisional estimates for these items at December 31, 2017. The Company applies the Financial Accounting Standards Board (“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. 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 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:     Three Months Ended June 30, Six Months Ended June 30,  2018 2017 2018 2017   Basic weighted-average common shares outstanding 63,583,280 62,925,565 63,408,679 62,693,925  Warrants - - - -  Stock options - - - -  Performance based restricted stock 12,138 - 40,094 131,253  Unvested restricted stock 434,554 54,943 880,535 86,216  Diluted weighted-average common shares outstanding 64,029,972 62,980,508 64,329,308 62,911,394   The computation of diluted EPS for the three and six months ended June 30, 2018 and 2017 excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive:   Three Months Ended June 30, Six Months Ended June 30,  2018 2017 2018 2017   Warrants 332,000 801,760 332,000 801,760  Stock options 58,500 84,000 58,500 84,000  Performance based restricted stock - - - -  Unvested restricted stock 840,066 519,489 357,501 419,489  Total 1,230,566 1,405,249 748,001 1,305,249  
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments which potentially expose the Company to credit risk consist primarily of cash, restricted cash and accounts receivable. 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 and restricted cash are deposited with high quality financial institutions. At times, however, such cash and restricted cash 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 June 30, 2018 .  Concentration of credit risk with respect to accounts receivable is minimal due to the collection history. The Company performs periodic credit evaluations of its customers’ financial condition. The allowance for doubtful accounts is based upon the expected collectability of all accounts receivable.
Customer Concentrations	Customer Concentrations The Company recorded net revenues of $4 2 . 2 million and $42.1 million during the three months ended June 30, 2018 and 2017 , respectively. During the three months ended June 30, 2018 , one licensee represented at least 10% of net revenue, accounting for 14% of the Company’s net revenue. During the three months ended June 30, 2017 , two licensees represented at least 10% of net revenue, accounting for 12% and 11% of the Company’s net revenue.  The Company recorded net revenues of $ 80 . 3 million and $81.5 million during the six months ended June 30, 2018 and 2017, respectively. During the six months ended June 30, 2018, two licensees represented at least 10% of net revenue, accounting for 13% and 10% of the Company’s net revenue. During the six months ended June 30, 2017, two licensees represented at least 10% of net revenue, accounting for 12% and 11% 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 three and six months ended June 30, 2018 represents inc ome (loss) allocations to Elan Polo International, Inc., a member of DVS Footwear International, LLC, JALP, LLC (“JALP”), a member of FUL IP Holdings, LLC (“FUL IP”) and With You, Inc., a member of With You LLC (the partnership between the Company and Jessica Simpson). Noncontrolling interest recorded for the three and six months ended June 30, 2017 represents income allocations to Elan Polo International, Inc., With You, Inc. and JALP .
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.

Goodwill (Policy)

Goodwill (Policy)	6 Months Ended
	Jun. 30, 2018
Goodwill [Abstract]
Goodwill	Goodwill represents the excess of the purchase price over the fair value of net assets acquired under the acquisition method of accounting. Goodwill is tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. In evaluating goodwill for impairment, the Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. Qualitative factors considered include, for example, macroeconomic and industry conditions, overall financial performance and other relevant entity-specific events. If the Company bypasses the qualitative assessment, or concludes that it is more likely than not that the fair value of a reporting unit is less than its carrying value, it then performs a goodwill impairment test to identify potential goodwill impairment and measure the amount of goodwill impairment to be recognized, if any. The Company will compare the estimated fair value of the reporting unit with its carrying value. The Company has determined it has a single reporting unit. Fair value for the quantitative assessment is 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 are as follows: (i) discount rates; (ii) projected annual revenue growth rates; and (iii) projected long-term growth rates. The Company’s 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 will corroborate 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 is estimated based upon control premiums observed in comparable market transactions.  If the estimated fair value of the reporting unit exceeds its carrying amount, no further analysis is needed. If, however, the estimated fair value of the reporting unit is less than its carrying amount, the Company will recognize an impairment change for the amount by which the carrying value exceeds the reporting unit’s fair value .

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2018
Summary of Significant Accounting Policies [Abstract]
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:     Three Months Ended June 30, Six Months Ended June 30,  2018 2017 2018 2017   Basic weighted-average common shares outstanding 63,583,280 62,925,565 63,408,679 62,693,925  Warrants - - - -  Stock options - - - -  Performance based restricted stock 12,138 - 40,094 131,253  Unvested restricted stock 434,554 54,943 880,535 86,216  Diluted weighted-average common shares outstanding 64,029,972 62,980,508 64,329,308 62,911,394 
Earnings Per Share, Basic and Diluted	The computation of diluted EPS for the three and six months ended June 30, 2018 and 2017 excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive:   Three Months Ended June 30, Six Months Ended June 30,  2018 2017 2018 2017   Warrants 332,000 801,760 332,000 801,760  Stock options 58,500 84,000 58,500 84,000  Performance based restricted stock - - - -  Unvested restricted stock 840,066 519,489 357,501 419,489  Total 1,230,566 1,405,249 748,001 1,305,249 

Fair Value Measurement of Fin22

Fair Value Measurement of Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2018
Fair Value Measurement of Financial Instruments [Abstract]
Schedule of Indefinite-lived Assets	The following table shows the change in indefinite-lived intangible assets for the six months ended June 30, 2018 (in thousands):     Balance at January 1, 2018 $ 995,170  Sale of trademarks (11,473)  Amortization (447)  Additions 143  Balance at June 30, 2018 $ 983,393 
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 June 30, 2018 and December 31, 2017 :     Carrying Value Fair Value  Financial Instrument Level 6/30/2018 12/31/2017 6/30/2018 12/31/2017  (in thousands)  Interest rate caps 2 $ 1,348 $ 1,239 $ 1,348 $ 1,239  2016 Term Loans 3 $ 537,157 $ 551,913 $ 527,845 $ 542,655  2016 Revolving Loan 3 $ 92,787 $ 92,787 $ 92,352 $ 92,389  Legacy Payments 3 $ 2,391 $ 2,256 $ 2,391 $ 2,256 
Schedule of Notional Amounts of Outstanding Derivative Positions	The components of the 2016 Cap Agreements as of June 30, 2018 are as follows:     Notional Value Derivative Asset Derivative Liability   (in thousands)   LIBOR based loans $ 500,000 $ 652 $ - 

Revenue (Tables)

Revenue (Tables)	6 Months Ended
	Jun. 30, 2018
Revenue [Abstract]
Impact of Adoption of ASC 606 At Year End	Changes to the balances at January 1, 2018 resulting from the adoption of ASC 606 are as follows:     December 31, Impact of January 1,  2017 (As Reported) Adoption of ASC 606 2018  (in thousands)  Assets  Current Assets:  Accounts receivable, net $ 60,102 $ 6,335 $ 66,437   Liabilities  Current Liabilities:  Current portion of deferred revenue $ 8,102 $ 4,387 $ 12,489  Deferred income taxes 67,799 463 68,262   Equity  Accumulated deficit $ (225,369) $ 1,130 $ (224,239)  Noncontrolling interests 71,547 355 71,902 
Impact of Adoption of ASC 606 On Statement of Operations	The impact to the provision for income taxes for the three and six months ended June 30, 2018 was a decrease of $0.2 million and $0.4 million , re spectively, due to the adoption of ASC 606 . The tables below summarize the impact of the adoption on the condensed consolidated statement of operations for the three and six months ended June 30, 2018:     Three Months Ended June 30,  2018  (in thousands)  As Reported Adjustments due to ASC 606 Under previous guidance (ASC 605)   Net revenue $ 42,207 $ (778) $ 42,985  Operating expenses 18,449 - 18,449  Loss on sale of asset 1,975 - 1,975  Income from operations 21,783 (778) 22,561  Other expense 31 - 31  Interest expense, net 15,647 - 15,647  Income before income taxes 6,105 (778) 6,883  Provision for income taxes 1,416 (165) 1,581  Net income 4,689 (613) 5,302  Net income attributable to noncontrolling interests (1,102) 183 (1,285)  Net income attributable to Sequential Brands Group, Inc. and Subsidiaries $ 3,587 $ (430) $ 4,017   Earnings per share attributable to Sequential Brands Group, Inc. and Subsidiaries:  Basic $ 0.06 $ (0.00) $ 0.06  Diluted $ 0.06 $ (0.00) $ 0.06   Weighted-average common shares outstanding:  Basic 63,583,280 63,583,280 63,583,280  Diluted 64,029,972 64,029,972 64,029,972    Six Months Ended June 30,  2018  (in thousands)  As Reported Adjustments due to ASC 606 Under previous guidance (ASC 605)   Net revenue $ 80,311 $ (2,045) $ 82,356  Operating expenses 36,499 - 36,499  Loss on sale of assets 7,117 - 7,117  Income from operations 36,695 (2,045) 38,740  Other (income) expense (104) - (104)  Interest expense, net 31,039 - 31,039  Income before income taxes 5,760 (2,045) 7,805  Provision for income taxes 1,375 (422) 1,797  Net income 4,385 (1,623) 6,008  Net income attributable to noncontrolling interests (3,062) 180 (3,242)  Net income attributable to Sequential Brands Group, Inc. and Subsidiaries $ 1,323 $ (1,443) $ 2,766   Earnings per share attributable to Sequential Brands Group, Inc. and Subsidiaries:  Basic $ 0.02 $ (0.02) $ 0.04  Diluted $ 0.02 $ (0.02) $ 0.04   Weighted-average common shares outstanding:  Basic 63,408,679 63,408,679 63,408,679  Diluted 64,329,308 64,329,308 64,329,308 
Disaggregated Revenue	Disaggregated Revenue The following table presents revenue disaggregated by source for the three and six months ended June 30, 2018:     Three Months Ended June 30, Six Months Ended June 30,  2018 2018  (in thousands)   Licensing Agreements $ 38,187 $ 75,326  Other 4,020 4,985  Total $ 42,207 $ 80,311 
Contract Balances	The below table summarizes the net change in contract assets and contract liabilities from the date of adoption to June 30, 2018:     January 1, June 30,  2018 Changes 2018  (in thousands)   Contract assets $ 6,335 $ (1,905) $ 4,430  Contract liabilities 4,387 141 4,528 
Future Performance Obligations	The below table summarizes amounts related to future performance obligations under fixed contractual arrangements as of June 30, 2018 and the periods in which they are expected to be earned and recognized as revenue:     Remainder of 2018 2019 2020 2021 2022 and Thereafter  Future Performance Obligations $ 40,727 $ 62,971 $ 48,119 $ 31,973 $ 51,975 

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jun. 30, 2018
Goodwill [Abstract]
Schedule of Goodwill	The changes in goodwill are summarized as follows (in thousands) :      Balance at January 1, 2017 $ 307,744  (Adjustment for) acquisition of Gaiam Brand Holdco, LLC (a) (3,621)  Impairment charges (304,123)  Balance at December 31, 2017 $ -  (a) Goodwill from the acquisition of Gaiam Brand Holdco, LLC represents the excess of the purchase price over the fair value of net assets acquired under the acquisition method of accounting.

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2018
Intangible Assets [Abstract]
Summary of Intangible Assets	Intangible assets are summarized as follows:     June 30, 2018 Useful Lives (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount   (in thousands)  Finite-lived intangible assets:  Trademarks 15 $ 5,470 $ (2,127) $ 3,343  Customer agreements 4 2,832 (2,470) 362  Favorable lease 2 537 (537) -  Patents 10 361 (316) 45  $ 9,200 $ (5,450) 3,750  Indefinite-lived intangible assets:  Trademarks 979,643   Intangible assets, net $ 983,393  \    December 31, 2017 Useful Lives (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount   (in thousands)  Finite-lived intangible assets:  Trademarks 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 
Summary of Future Annual Estimated Amortization Expense	 Estimated future annual amortization expense for intangible assets in service as of June 30, 2018 is summarized as follows:     Years ending December 31, (in thousands)  Remainder of 2018 $ 386  2019 626  2020 439  2021 436  2022 413  Thereafter 1,450  $ 3,750 
Change in Indefinite-Lived Intangible Assets	The following table shows the change in indefinite-lived intangible assets for the six months ended June 30, 2018 (in thousands):     Balance at January 1, 2018 $ 995,170  Sale of trademarks (11,473)  Amortization (447)  Additions 143  Balance at June 30, 2018 $ 983,393 

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
	Jun. 30, 2018
Long-Term Debt [Abstract]
Schedule of long term debt	The components of long-term debt are as follows:    June 30, December 31,  2018 2017   (in thousands)   2016 Term Loans $ 537,157 $ 551,913  2016 Revolving Loan 92,787 92,787  Unamortized deferred financing costs (12,214) (14,103)  Total long-term debt, net of unamortized deferred financing costs 617,730 630,597  Less: current portion of long-term debt 28,300 28,300  Long-term debt $ 589,430 $ 602,297 

Stock-based Compensation (Table

Stock-based Compensation (Tables)	6 Months Ended
	Jun. 30, 2018
Stock-based Compensation [Abstract]
Summary of Stock Option Activity	The following table summarizes the Company’s stock option activity for the six months ended June 30, 2018 :   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, 2018 84,001 $ 8.65 2.1 $ -  Granted - -  Exercised - -  Forfeited or canceled (25,500) (6.36)  Outstanding at June 30, 2018 58,501 $ 9.66 2.6 $ -   Exercisable - June 30, 2018 58,501 $ 9.66 2.6 $ - 
Schedule of Warrants Activity and Nonvested Warrants	The following table summarizes the Company’s outstanding warrants for the six months ended June 30, 2018 :   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, 2018 770,160 $ 7.95 2.2 $ -  Granted - -  Exercised - -  Forfeited or canceled (438,160) (6.17)  Outstanding at June 30, 2018 332,000 $ 10.32 4.3 $ -   Exercisable - June 30, 2018 332,000 $ 10.32 4.3 $ - 
Schedule of Restricted Stock Activity	A summary of the time-based restricted stock activity for the six months ended June 30, 2018 is as follows:    Number of Shares Weighted-Average Grant Date Fair Value Weighted-Average Remaining Contractual Life (in Years)   (in thousands, except share and per share data)   Unvested - January 1, 2018 195,536 $ 7.23 1.8  Granted 235,296 1.70  Vested (118,612) (4.17)  Unvested - June 30, 2018 312,220 $ 4.23 1.5 
Schedule of Restricted Stock Units Activity	A summary of the time-based restricted stock units activity for the six months ended June 30, 2018 is as follows:    Number of Shares Weighted-Average Grant Date Fair Value Weighted-Average Remaining Contractual Life (in Years)   (in thousands, except share and per share data)   Unvested - January 1, 2018 736,400 $ 3.89 2.2  Granted 2,153,743 1.76  Vested (1,214,731) (1.97)  Forfeited or canceled (16,667) (7.61)  Unvested - June 30, 2018 1,658,745 $ 2.50 2.5 
Schedule of Performance Stock Units Activity	A summary of the PSUs activity for the six months ended June 30, 2018 is as follows:    Number of Shares Weighted-Average Grant Date Fair Value Weighted-Average Remaining Contractual Life (in Years)   (in thousands, except share and per share data)   Unvested - January 1, 2018 2,045,634 $ 5.83 2.0  Granted 650,000 1.99  Vested (267,158) (5.58)  Forfeited or canceled (252,141) (7.35)  Unvested - June 30, 2018 2,176,335 $ 4.54 1.2 

Organization and Nature of Op28

Organization and Nature of Operations (Details)	Jun. 30, 2018entity
Minimum [Member]
Number of licensees	125

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Narrative) (Details)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)segment	Jun. 30, 2017USD ($)	Dec. 31, 2017USD ($)	Jan. 01, 2018USD ($)	Jul. 01, 2016
Significant Accounting Policies [Line Items]
Advertising revenue	$ 400,000		$ 400,000
Advertising expense	200,000		200,000
Allowance for doubtful accounts receivable	500,000		500,000		$ 600,000
Accounts receivable, net	61,738,000		61,738,000		60,102,000	$ 66,437,000
Proceeds from sale of available-for-sale securities				$ 5,757,000	5,754,000
Realized loss on sale of available-for-sale securities				1,916,000
Net revenue	42,207,000	$ 42,144,000	80,311,000	$ 81,544,000
Goodwill, impairment loss					$ (304,123,000)
Impairment of trademark	$ 1,975,000		$ 7,117,000
Fair value assumption method used			Black-Scholes valuation model
Number of operating segments | segment			1
Number of reportable segments | segment			1
Gaiam Pty Limited [Member]
Significant Accounting Policies [Line Items]
Equity method investment, noncontrolling interest							49.90%
Accounts Receivable [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage			38.00%		53.00%
Accounts Receivable [Member] | License One [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage			19.00%		25.00%
Accounts Receivable [Member] | License Two [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage					15.00%
Accounts Receivable [Member] | License Three [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage			19.00%		13.00%
Sales Revenue, Net [Member] | License One [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage	14.00%	12.00%	13.00%	12.00%
Sales Revenue, Net [Member] | License Two [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage			10.00%	11.00%
Sales Revenue, Net [Member] | License Three [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage		11.00%

Summary of Significant Accoun30

Summary of Significant Accounting Policies (Basic and Diluted Weighted Average Common Shares Outstanding) (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Earnings Per Share [Abstract]
Basic weighted-average common shares outstanding	63,583,280	62,925,565	63,408,679	62,693,925
Warrants
Stock options
Performance based restricted stock	12,138		40,094	131,253
Unvested restricted stock	434,554	54,943	880,535	86,216
Diluted weighted-average common shares outstanding	64,029,972	62,980,508	64,329,308	62,911,394

Summary of Significant Accoun31

Summary of Significant Accounting Policies (Computation of Diluted EPS) (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	1,230,566	1,405,249	748,001	1,305,249
Warrants
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	332,000	801,760	332,000	801,760
Restricted Stock
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	840,066	519,489	357,501	419,489
Equity Option [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	58,500	84,000	58,500	84,000

Fair Value Measurement of Fin32

Fair Value Measurement of Financial Instruments (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2016
Gross licensing revenue payable, percentage			3.50%
Licensing revenue payment period			5 years
Impairment of trademark	$ 1,975		$ 7,117
Interest Rate Cap [Member]
Derivative, notional amount	500,000		$ 500,000		$ 500,000
Derivative, cap interest rate					1.50%
Derivative, maturity date			Nov. 23, 2018		Nov. 23, 2018
Interest Expense [Member]
Accretion expense	$ 100	$ 100	$ 100	$ 100

Fair Value Measurement of Fin33

Fair Value Measurement of Financial Instruments (Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
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	$ 2,391	$ 2,256
Reported Value Measurement [Member] | 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	2,391	2,256
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]
Derivative liability	1,348	1,239
Interest Rate Cap [Member] | Reported Value Measurement [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]
Derivative liability	1,348	1,239
BoA Term Loans [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument, fair value disclosure	527,845	542,655
BoA Term Loans [Member] | Reported Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument, fair value disclosure	537,157	551,913
Revolving Loans [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument, fair value disclosure	92,352	92,389
Revolving Loans [Member] | Reported Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument, fair value disclosure	$ 92,787	$ 92,787

Fair Value Measurement of Fin34

Fair Value Measurement of Financial Instruments (Schedule of Notional Amounts of Outstanding Derivative Positions) (Details) - Interest Rate Cap [Member] - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2016
Derivatives, Fair Value [Line Items]
Notional Value	$ 500,000	$ 500,000
Derivative Asset	652
Derivative Liability

Revenue (Narrative) (Details)

Revenue (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jan. 01, 2018	Dec. 31, 2017
Retained Earnings (Accumulated Deficit), Total	$ (222,916)		$ (222,916)		$ (224,239)	$ (225,369)
Accounts receivable, net	61,738		61,738		66,437	60,102
Current portion of deferred revenue	12,603		12,603		12,489	8,102
Noncontrolling interests	70,777		70,777		71,902	71,547
Deferred tax liability	69,746		69,746		$ 68,262	67,799
Net revenue	42,207	$ 42,144	80,311	$ 81,544
Provision for income taxes	1,416	$ 3,115	1,375	$ 3,700
Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Retained Earnings (Accumulated Deficit), Total						1,130
Accounts receivable, net						6,335
Current portion of deferred revenue						4,387
Noncontrolling interests						355
Deferred tax liability						$ 463
Net revenue	(778)		(2,045)
Provision for income taxes	$ (165)		$ (422)

Revenue (Changes to Balances fr

Revenue (Changes to Balances from Adoption) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Accounts receivable, net	$ 61,738	$ 66,437	$ 60,102
Current portion of deferred revenue	12,603	12,489	8,102
Deferred tax liability	69,746	68,262	67,799
Accumulated deficit	(222,916)	(224,239)	(225,369)
Noncontrolling interests	$ 70,777	$ 71,902	71,547
Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Accounts receivable, net			6,335
Current portion of deferred revenue			4,387
Deferred tax liability			463
Accumulated deficit			1,130
Noncontrolling interests			$ 355

Revenue (Impact of Adoption of

Revenue (Impact of Adoption of ASC 606) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Net revenue	$ 42,207	$ 42,144	$ 80,311	$ 81,544
Operating expenses	18,449	17,900	36,499	41,308
Loss on asset held for sale	1,975		7,117
Income from operations	21,783	24,244	36,695	40,236
Other expense (income)	31	1,801	(104)	1,767
Interest expense, net	15,647	14,877	31,039	29,363
Income before income taxes	6,105	7,566	5,760	9,106
Provision for income taxes	1,416	3,115	1,375	3,700
Net income	4,689	4,451	4,385	5,406
Net income attributable to noncontrolling interests	(1,102)	(1,921)	(3,062)	(4,056)
Net income attributable to Sequential Brands Group, Inc. and Subsidiaries	$ 3,587	$ 2,530	$ 1,323	$ 1,350
Earnings per share attributable to Sequential Brands Group, Inc. and Subsidiaries:
Basic	$ 0.06	$ 0.04	$ 0.02	$ 0.02
Diluted	$ 0.06	$ 0.04	$ 0.02	$ 0.02
Weighted-average common shares outstanding:
Basic (in shares)	63,583,280	62,925,565	63,408,679	62,693,925
Diluted (in shares)	64,029,972	62,980,508	64,329,308	62,911,394
Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Net revenue	$ (778)		$ (2,045)
Income from operations	(778)		(2,045)
Income before income taxes	(778)		(2,045)
Provision for income taxes	(165)		(422)
Net income	(613)		(1,623)
Net income attributable to noncontrolling interests	183		180
Net income attributable to Sequential Brands Group, Inc. and Subsidiaries	$ (430)		$ (1,443)
Earnings per share attributable to Sequential Brands Group, Inc. and Subsidiaries:
Basic	$ 0		$ (0.02)
Diluted	$ 0		$ (0.02)
Weighted-average common shares outstanding:
Basic (in shares)	63,583,280		63,408,679
Diluted (in shares)	64,029,972		64,329,308
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Net revenue	$ 42,985		$ 82,356
Operating expenses	18,449		36,499
Loss on asset held for sale	1,975		7,117
Income from operations	22,561		38,740
Other expense (income)	31		(104)
Interest expense, net	15,647		31,039
Income before income taxes	6,883		7,805
Provision for income taxes	1,581		1,797
Net income	5,302		6,008
Net income attributable to noncontrolling interests	(1,285)		(3,242)
Net income attributable to Sequential Brands Group, Inc. and Subsidiaries	$ 4,017		$ 2,766
Earnings per share attributable to Sequential Brands Group, Inc. and Subsidiaries:
Basic	$ 0.06		$ 0.04
Diluted	$ 0.06		$ 0.04
Weighted-average common shares outstanding:
Basic (in shares)	63,583,280		63,408,679
Diluted (in shares)	64,029,972		64,329,308

Revenue (Disaggregated Revenue)

Revenue (Disaggregated Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018
Licensing Agreements [Member]
Disaggregated revenue	$ 38,187	$ 75,326
Other Contract [Member]
Disaggregated revenue	$ 4,020	$ 4,985

Revenue (Contract Balances) (De

Revenue (Contract Balances) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Contract assets	$ 4,430	$ 6,335
Contract liabilities	4,528	$ 4,387
Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Contract assets	(1,905)
Contract liabilities	$ 141

Revenue (Future Performance Obl

Revenue (Future Performance Obligations) (Details) $ in Thousands	Jun. 30, 2018USD ($)
Revenue, Performance Obligation [Abstract]
Future performance obligations, remainder of 2018	$ 40,727
Future performance obligations, 2019	62,971
Future performance obligations, 2020	48,119
Future performance obligations, 2021	31,973
Future performance obligations, 2022 and thereafter	$ 51,975

Goodwill (Summary of Goodwill)

Goodwill (Summary of Goodwill) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Schedule Of Goodwill [Line Items]
Beginning Balance	$ 307,744
Goodwill, impairment loss	(304,123)
Acquisition of Gaiam, Inc. Branded Consumer Business [Member]
Schedule Of Goodwill [Line Items]
(Adjustment for) and acquisition of Gaiam Brand Holdco, LLC	$ (3,621)

Intangible Assets (Narrative) (

Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Intangible Assets [Abstract]
Amortization expense	$ 200	$ 200	$ 400	$ 500
Loss on asset held for sale	$ 1,975		$ 7,117

Intangible Assets (Summary of I

Intangible Assets (Summary of Intangible Assets) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Schedule Of Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 9,200	$ 9,496
Accumulated Amortization	(5,450)	(5,003)
Intangible assets amortization, total	3,750	4,493
Net Carrying Amount, Intangible Assets	983,393	995,170
Trademarks [Member]
Schedule Of Finite Lived Intangible Assets [Line Items]
Indefinite lived intangible assets	$ 979,643	$ 990,677
Trademarks [Member]
Schedule Of Finite Lived Intangible Assets [Line Items]
Useful Lives	15 years	15 years
Gross Carrying Amount	$ 5,470	$ 5,462
Accumulated Amortization	(2,127)	(1,913)
Intangible assets amortization, total	$ 3,343	$ 3,549
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	(2,470)	(2,257)
Intangible assets amortization, total	$ 362	$ 575
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	$ 361	$ 665
Accumulated Amortization	(316)	(296)
Intangible assets amortization, total	$ 45	$ 369

Intangible Assets (Future Annua

Intangible Assets (Future Annual Estimated Amortization Expense) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Intangible Assets [Abstract]
Remainder of 2018	$ 386
2,019	626
2,020	439
2,021	436
2,022	413
Thereafter	1,450
Intangible assets amortization, total	3,750	$ 4,493
Net Carrying Amount, Intangible Assets	$ 983,393	$ 995,170

Intangible Assets (Changes in I

Intangible Assets (Changes in Indefinite-Lived Intangible Assets) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Sale of asset	$ (1,975)		$ (7,117)
Amortization Of Intangible Assets	200	$ 200	400	$ 500
Indefinite-lived Intangible Assets [Member]
Balance at January 1			995,170
Sale of asset			11,473
Amortization Of Intangible Assets			(447)
Additions			143
Balance at June 30	$ 983,393		$ 983,393

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) - USD ($)	Jul. 02, 2016	Jun. 30, 2018	Dec. 31, 2016	Dec. 31, 2017	Jul. 01, 2016
Disclosure Long Term Debt Additional Information [Line Items]
Long-term debt		$ 617,730,000		$ 630,597,000
Debt instrument orderly liquidation value of registered trademarks percentage benchmark		10.00%
Interest Rate Cap [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Derivative, notional amount		$ 500,000,000	$ 500,000,000
Derivative, cap interest rate			1.50%
Derivative, maturity date		Nov. 23, 2018	Nov. 23, 2018
Revolving Credit Facility [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Line of credit facility, maximum borrowing capacity					$ 110,000,000
Line of credit facility, unused capacity, commitment fee percentage		0.375%
BoA Credit Agreement [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument period of credit agreement		5 years
Proceeds from issuance of long-term debt	$ 287,500,000
Long-term debt					258,000,000
Debt instrument covenant payment percentage of intellectual property disposed liquidation value		50.00%
Debt instrument covenant payment percentage of net proceeds related to other assets constituting collateral		100.00%
Debt instrument, covenant description		(i) maintain a positive net income (as defined in the agreement), (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, description		(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.
Debt instrument, covenant compliance		At June 30, 2018, the Company is in compliance with the covenants included in the Amended BoA Credit Agreement.
BoA Term Loans [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Long-term debt		$ 537,157,000		551,913,000
Debt instrument, periodic payment		$ 5,000,000
Debt instrument, date of first required payment		Sep. 30, 2016
Tranche A [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Maximum loan to value ratio		50.00%
Tranche A [Member] | Notes Payable to Banks [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] | Notes Payable to Banks [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] | Notes Payable to Banks [Member] | Base Rate [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate		2.50%
Tranche A [Member] | Revolving Credit Facility [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Line of credit facility, covenant terms		(i) the Revolving Credit Facility and Tranche A Loans as would not cause the consolidated first lien leverage ratio, determined on a pro forma basis after giving effect to any such increase, to exceed 2.33:1.00 and (ii) the Tranche A-1 Loans, as would not cause the consolidated first lien leverage ratio, determined on a pro forma basis after giving effect to any such increase, to exceed (a) with respect to any increase, the proceeds of which will be used solely to finance an acquisition, 2.50:100 and (b) with respect to any other increase, 2.40:1.00, subject to the satisfaction of certain conditions in the Amended BoA Credit Agreement.
Tranche A -1 Term Loans [Member] | Scenario Plan Two [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Consolidated first lien leverage ratio		2.50%
Tranche A -1 Term Loans [Member] | Scenario Plan Three [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Consolidated first lien leverage ratio		2.40%
Tranche A -1 Term Loans [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] | 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] | Notes Payable to Banks [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, face amount					44,500,000
Long-term debt					44,500,000
Revolving Loans [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Long-term debt		$ 92,787,000		$ 92,787,000	80,500,000
Maximum loan to value ratio		50.00%
Revolving Loans [Member] | Notes Payable to Banks [Member] | London Interbank Offered Rate (LIBOR) [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate		3.50%
Revolving Loans [Member] | Notes Payable to Banks [Member] | Base Rate [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate		2.50%
GSO Credit Agreement [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument covenant payment percentage of intellectual property disposed liquidation value	50.00%
Debt instrument covenant payment percentage of net proceeds related to other assets constituting collateral	100.00%
Debt instrument, date of first required payment		Mar. 31, 2017
Consolidated first lien leverage ratio		2.80%
Debt instrument, covenant description		(a) in the event the consolidated total leverage ratio is at least 4.00:1.00, 75% thereof, (b) in the event the consolidated total leverage ratio is less than 4.00:1.00 but at least 3.00:1.00, 50% thereof and (c) in the event the consolidated total leverage ratio is less than 3.00:1.00, 0% thereof. On March 31, 2017, the loans under the Amended FS/KKR Credit Agreement commenced amortization in quarterly installments, equal to 2.00% per annum of the original aggregate principal amount thereof.
Debt instrument consolidated total leverage ratio		7.25%
Amortization percentage for quarterly installments of the original aggregate principal amount		2.00%
Line of credit facility, interest rate description		(i) the LIBOR rate plus an applicable margin of 8.25% or 9.00% per annum or (ii) the base rate plus an applicable margin of 7.25% or 8.00% per annum, in each case based upon the consolidated total leverage ratio.
Debt instrument, covenant compliance		At June 30, 2018, the Company is in compliance with the covenants included in the Amended FS/KKR Credit Agreement.
Debt instrument, debt default, description of violation or event of default		The Amended FS/KKR 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 FS/KKR Agent, at the request of the lenders under the Amended FS/KKR Credit Agreement, is required to take various actions, including, without limitation, the acceleration of amounts due thereunder.
GSO Credit Agreement [Member] | Scenario, Plan [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Consolidated first lien leverage ratio		2.50%
Debt instrument consolidated total leverage ratio		6.50%
GSO Credit Agreement [Member] | Scenario Plan One [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument consolidated total leverage ratio		6.00%
GSO Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate		8.25%
GSO Credit Agreement [Member] | Base Rate [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate		7.25%
GSO Credit Agreement [Member] | Additional Loan Facility [Member] | Scenario, Plan [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument consolidated total leverage ratio		6.00%
GSO Credit Agreement Reinvestment Rights Scenario One [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument covenant payment percentage of net proceeds related to other assets constituting collateral		75.00%
GSO Credit Agreement Reinvestment Rights Scenario Two [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument covenant payment percentage of net proceeds related to other assets constituting collateral		50.00%
GSO Credit Agreement Reinvestment Rights Scenario Three [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument covenant payment percentage of net proceeds related to other assets constituting collateral		0.00%
Amended KKR Credit Agreement [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, face amount					$ 415,000,000
Maximum [Member] | Revolving Credit Facility [Member] | Scenario Plan One [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Consolidated first lien leverage ratio		2.33%
Maximum [Member] | BoA Credit Agreement [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Consolidated first lien leverage ratio		2.80%
Maximum [Member] | Tranche A [Member] | Scenario Plan One [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Consolidated first lien leverage ratio		2.33%
Maximum [Member] | GSO Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, interest rate, stated percentage		9.00%
Maximum [Member] | GSO Credit Agreement [Member] | Base Rate [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, interest rate, stated percentage		8.00%
Maximum [Member] | GSO Credit Agreement Reinvestment Rights Scenario Two [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument consolidated total leverage ratio		4.00%
Maximum [Member] | GSO Credit Agreement Reinvestment Rights Scenario Three [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument consolidated total leverage ratio		3.00%
Minimum [Member] | BoA Credit Agreement [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Consolidated first lien leverage ratio		2.50%
Minimum [Member] | GSO Credit Agreement Reinvestment Rights Scenario One [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument consolidated total leverage ratio		4.00%
Minimum [Member] | GSO Credit Agreement Reinvestment Rights Scenario Two [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument consolidated total leverage ratio		3.00%

Long-Term Debt (Schedule of Lon

Long-Term Debt (Schedule of Long Term Debt) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Jul. 01, 2016
Unamortized deferred financing costs	$ (12,214)	$ (14,103)
Total long-term debt, net of unamortized deferred financing costs	617,730	630,597
Less: current portion of long-term debt	28,300	28,300
Long term debt, noncurrent	589,430	602,297
BoA Credit Agreement [Member]
Total long-term debt, net of unamortized deferred financing costs			$ 258,000
BoA Term Loans [Member]
Total long-term debt, net of unamortized deferred financing costs	537,157	551,913
Revolving Loans [Member]
Total long-term debt, net of unamortized deferred financing costs	$ 92,787	$ 92,787	$ 80,500

Stock-based Compensation (Narra

Stock-based Compensation (Narrative) (Details) - USD ($)	Feb. 20, 2018	Feb. 28, 2017	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense, options			$ 0			$ 0
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense			100,000		$ 200,000	300,000	$ 200,000
Unrecognized compensation expense, other than options			500,000			$ 500,000
Unrecognized compensation expense, period for recognition						1 year 6 months
Stock Appreciation Rights (SARs) [Member] | Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 100,000	$ 100,000	$ 100,000
Stock granted, value, share-based compensation, gross			$ 100,000			$ 100,000
Restricted shares granted			235,296		111,112	235,296	111,112
Grant date fair value of stock units granted			$ 400,000		$ 400,000	$ 400,000	$ 400,000
Stock Appreciation Rights (SARs) [Member] | Chief Financial Officer And Former Chief Financial Officer And Chief Executive Officer And Employees And Consultants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense			600,000		$ 200,000	1,100,000	$ 1,100,000
Unrecognized compensation expense, other than options			3,400,000			$ 3,400,000
Unrecognized compensation expense, period for recognition						2 years 6 months
Stock Appreciation Rights (SARs) [Member] | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting period							3 years
Restricted shares granted					100,000		100,000
Stock Appreciation Rights (SARs) [Member] | Former Chief Executive Officer [Member] | Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accelerated shares, vesting							66,667
Accelerated shares, compensation expense							$ 700,000
Stock Appreciation Rights (SARs) [Member] | Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense							$ 100,000
Granted							60,000
Stock granted, value, share-based compensation, gross							$ 300,000
Share-based compensation arrangement by share-based payment award, award vesting period							2 years
Stock Appreciation Rights (SARs) [Member] | Chief Financial Officer [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted						75,000
Stock granted, value, share-based compensation, gross						$ 200,000
Share-based compensation arrangement by share-based payment award, award vesting period						3 years
Stock Appreciation Rights (SARs) [Member] | Employees and Consultants [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense			100,000			$ 300,000
Grant date fair value of stock units granted				$ 1,300,000
Stock Appreciation Rights (SARs) [Member] | Employees and Consultants [Member] | Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense			200,000
Stock granted, value, share-based compensation, gross			$ 700,000
Share-based compensation arrangement by share-based payment award, award vesting period						5 years
Stock Appreciation Rights (SARs) [Member] | Employees [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted				165,000
Stock Appreciation Rights (SARs) [Member] | Employees [Member] | Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted						106,578
Stock Appreciation Rights (SARs) [Member] | Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted						843,486
Stock Appreciation Rights (SARs) [Member] | Consultant [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted				588,679
Stock Appreciation Rights (SARs) [Member] | Consultant [Member] | Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted			300,000
Stock Appreciation Rights (SARs) [Member] | Employee Agreement I [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted						75,000
Stock granted, value, share-based compensation, gross						$ 100,000
Grant date fair value of stock units granted						100,000
Performance based restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense			$ 100,000			$ 800,000	$ 3,500,000
Granted						650,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value						$ 1.99
Unvested shares			2,176,335			2,176,335		2,045,634
Performance based restricted stock | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense						$ 200,000
Granted		36,000			175,000		175,000
Stock granted, value, share-based compensation, gross					$ 700,000		$ 700,000
Share-based compensation arrangement by share-based payment award, award vesting period							3 years
Performance based restricted stock | Former Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted		60,000
Accelerated shares, vesting							200,000
Accelerated shares, compensation expense							$ 2,900,000
Performance based restricted stock | Employees and Consultants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense						500,000
Granted	208,883	164,978
Performance based restricted stock | Employees and Consultants [Member] | February 28, 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense							600,000
Performance based restricted stock | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense			$ 0			$ 0
Share-based compensation arrangement by share-based payment award, award vesting period						3 years
Restricted shares granted						200,000
Performance based restricted stock | Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted						200,000
Share-based compensation arrangement by share-based payment award, award vesting period						2 years
Grant date fair value of stock units granted						$ 500,000
Performance based restricted stock | Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted						250,000
Share-based compensation arrangement by share-based payment award, award vesting period						5 years
Grant date fair value of stock units granted						$ 500,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted						235,296
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value						$ 1.70
Unvested shares			312,220			312,220		195,536
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense			$ 0			$ 0
Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense			0			0
Unrecognized compensation expense, other than options			$ 0			$ 0
Unvested shares			0			0
Minimum [Member] | Stock Appreciation Rights (SARs) [Member] | Employees and Consultants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting period				3 years
Maximum [Member] | Stock Appreciation Rights (SARs) [Member] | Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense			$ 100,000
Maximum [Member] | Stock Appreciation Rights (SARs) [Member] | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense			100,000		100,000	$ 100,000	100,000
Maximum [Member] | Stock Appreciation Rights (SARs) [Member] | Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					100,000
Maximum [Member] | Stock Appreciation Rights (SARs) [Member] | Chief Financial Officer [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense			$ 100,000			$ 100,000
Maximum [Member] | Stock Appreciation Rights (SARs) [Member] | Employees and Consultants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting period				5 years
Maximum [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					100,000		100,000
Maximum [Member] | Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense					$ 100,000		$ 100,000

Stock-based Compensation (Summa

Stock-based Compensation (Summary of Stock Option Activity) (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Weighted Average Remaining Contractual Life (in years)		2 years 1 month 6 days
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding beginning, Number of Options	84,001
Forfeited or Canceled, Number of Options	(25,500)
Outstanding ending, Number of Options	58,501	84,001
Exercisable, Number of Options	58,501
Outstanding beginning, Weighted Average Exercise Price	$ 8.65
Forfeited or Canceled, Weighted Average Exercise Price	(6.36)
Outstanding ending, Weighted Average Exercise Price	9.66	$ 8.65
Exercisable, Weighted Average Exercise Price	$ 9.66
Weighted Average Remaining Contractual Life (in years)	2 years 7 months 6 days
Exercisable, Weighted Average Remaining Contractual Life (in years)	2 years 7 months 6 days
Outstanding, Aggregate Intrinsic Value
Exercisable, Aggregate Intrinsic Value

Stock-based Compensation (Sched

Stock-based Compensation (Schedule of Warrant Activity) (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Weighted Average Remaining Contractual Life (in years)		2 years 1 month 6 days
Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding beginning, Number of Options	770,160
Forfeited or Canceled, Number of Options	(438,160)
Outstanding ending, Number of Options	332,000	770,160
Exercisable, Number of Options	332,000
Outstanding beginning, Weighted Average Exercise Price	$ 7.95
Forfeited or Canceled, Weighted Average Exercise Price	(6.17)
Outstanding ending, Weighted Average Exercise Price	10.32	$ 7.95
Exercisable, Weighted Average Exercise Price	$ 10.32
Weighted Average Remaining Contractual Life (in years)	4 years 3 months 18 days	2 years 2 months 12 days
Exercisable, Weighted Average Remaining Contractual Life (in years)	4 years 3 months 18 days
Outstanding, Aggregate Intrinsic Value
Exercisable, Aggregate Intrinsic Value

Stock-based Compensation (Sum51

Stock-based Compensation (Summary of Restricted Stock Activity) (Details) - Restricted Stock - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested, beginning of period	195,536
Granted	235,296
Vested	(118,612)
Unvested, end of period	312,220	195,536
Outstanding, Weighted Average Exercise Price	$ 7.23
Granted, Weighted-Average Grant Date Fair Value	1.70
Vested, Weighted Average Grant Date Fair Value	(4.17)
Outstanding, Weighted Average Exercise Price	$ 4.23	$ 7.23
Weighted-Average Contractual Life (Years)	1 year 6 months	1 year 9 months 18 days

Stock-based Compensation (Sum52

Stock-based Compensation (Summary of Restricted Stock Unit Activity) (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested, beginning of period	736,400
Granted	2,153,743
Vested	(1,214,731)
Forfeited or canceled	16,667
Unvested, end of period	1,658,745	736,400
Outstanding, Weighted Average Exercise Price	$ 3.89
Granted, Weighted-Average Grant Date Fair Value	1.76
Vested, Weighted Average Grant Date Fair Value	(1.97)
Forfeited or canceled, Weighted-Average Grant Date Fair Value	(7.61)
Outstanding, Weighted Average Exercise Price	$ 2.50	$ 3.89
Weighted-Average Contractual Life (Years)	2 years 6 months	2 years 2 months 12 days

Stock-based Compensation (Sum53

Stock-based Compensation (Summary of Performance Stock Unit Activity) (Details) - Performance based restricted stock - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested, beginning of period	2,045,634
Granted	650,000
Vested	(267,158)
Forfeited or canceled	(252,141)
Unvested, end of period	2,176,335	2,045,634
Outstanding, Weighted Average Exercise Price	$ 5.83
Granted, Weighted-Average Grant Date Fair Value	1.99
Vested, Weighted Average Grant Date Fair Value	(5.58)
Forfeited or canceled, Weighted-Average Grant Date Fair Value	(7.35)
Outstanding, Weighted Average Exercise Price	$ 4.54	$ 5.83
Weighted-Average Contractual Life (Years)	1 year 2 months 12 days	2 years

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	Jul. 30, 2016	Dec. 04, 2015	Nov. 17, 2014	Jul. 30, 2013	Jan. 01, 2013	Sep. 30, 2015	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Aug. 15, 2014
Related Party [Line Items]
Operating expenses							$ 18,449,000	$ 17,900,000	$ 36,499,000	$ 41,308,000
Proceeds from sale of available-for-sale securities										5,757,000	$ 5,754,000
Intangible asset agreement annual payment							1,700,000		1,700,000
FUL [Member]
Related Party [Line Items]
Business acquisition, percentage of voting interests acquired			50.50%
Payments to acquire businesses, net of cash acquired			$ 4,500,000
Income (loss) attributable to noncontrolling interest									$ 700,000
Restricted Stock
Related Party [Line Items]
Other than options, granted									235,296
Performance based restricted stock
Related Party [Line Items]
Other than options, granted									650,000
Tengram Capital Partners Gen2 Fund LP [Member]
Related Party [Line Items]
Percentage of beneficially owned outstanding common stock					5.00%
Tengram Capital Partners Limited Partnership [Member]
Related Party [Line Items]
Payments to acquire available-for-sale securities						$ 12,000,000
JALP [Member]
Related Party [Line Items]
Income (loss) attributable to noncontrolling interest							(700,000)
JALP [Member] | FUL [Member]
Related Party [Line Items]
Business combination, recognized identifiable assets acquired and liabilities assumed, intangible assets, other than goodwill			$ 8,900,000
ES Originals Inc [Member]
Related Party [Line Items]
Royalty revenue							1,600,000	4,000,000	$ 3,500,000	7,700,000
Other current assets							900,000		900,000
Due from related parties, current							4,700,000		4,700,000		7,200,000
Expenses, related party									100,000
TCP Employee [Member]
Related Party [Line Items]
Operating expenses							100,000	100,000	$ 200,000	200,000
TCP Employee [Member] | Restricted Stock
Related Party [Line Items]
Other than options, granted				125,000
Share-based compensation arrangement by share-based payment award, award vesting period									4 years
TCP Employee [Member] | Performance based restricted stock
Related Party [Line Items]
Other than options, granted	200,000			180,000
Share-based compensation arrangement by share-based payment award, award vesting period									3 years
TCP Employee [Member] | Vesting Over Three Years [Member]
Related Party [Line Items]
Other than options, granted									300,000
IP License Agreement and Intangible Asset Agreement [Member]
Related Party [Line Items]
Terms of agreement, description									for calendar years 2018 through 2020 exceed $195 million or the gross licensing revenues for calendar year 2020 equal or exceed $65 million.
Aggregate gross revenues per agreement, benchmark		$ 195,000,000
Gross revenues per agreement, benchmark		$ 65,000,000
License agreement payments during period							200,000		$ 300,000	600,000
Accretion expense							100,000	100,000	200,000	300,000
IP License Agreement [Member]
Related Party [Line Items]
License agreement annual payment							1,300,000		1,300,000
License agreement payments during period							400,000	400,000
Due to related parties, current							6,000,000		6,000,000		6,400,000
Expenses, related party									700,000	$ 700,000
IP License Agreement [Member] | Other Noncurrent Liabilities [Member]
Related Party [Line Items]
Due to related parties, current							3,200,000		3,200,000		3,600,000
IP License Agreement [Member] | Accounts Payable and Accrued Liabilities [Member]
Related Party [Line Items]
Due to related parties, current							2,800,000		2,800,000		2,800,000
Tommie Copper, Incorporated [Member]
Related Party [Line Items]
Royalty revenue							3,100,000		3,100,000
Due from related parties, current							1,000,000		1,000,000
Due from related parties, noncurent							2,100,000		2,100,000
TCP Agreement [Member]
Related Party [Line Items]
License agreement annual payment												$ 900,000
TCP Agreement [Member] | Tengram Capital Partners Limited Partnership [Member]
Related Party [Line Items]
Payments for services received							500,000		500,000
Accounts payable, related parties, current							0		$ 0		0
Award Date One [Member] | TCP Employee [Member] | Share-based Compensation Award, Tranche One [Member] | Performance based restricted stock
Related Party [Line Items]
Share based compensation, vesting percentage									20.00%
Award Date One [Member] | TCP Employee [Member] | Share-based Compensation Award, Tranche Two [Member] | Performance based restricted stock
Related Party [Line Items]
Share based compensation, vesting percentage									20.00%
Award Date One [Member] | TCP Employee [Member] | Share-based Compensation Award, Tranche Three [Member] | Performance based restricted stock
Related Party [Line Items]
Share based compensation, vesting percentage									60.00%
Award Date Two [Member] | TCP Employee [Member] | Share-based Compensation Award, Tranche One [Member] | Performance based restricted stock
Related Party [Line Items]
Share based compensation, vesting percentage									33.30%
Award Date Two [Member] | TCP Employee [Member] | Share-based Compensation Award, Tranche Two [Member] | Performance based restricted stock
Related Party [Line Items]
Share based compensation, vesting percentage									33.30%
Award Date Two [Member] | TCP Employee [Member] | Share-based Compensation Award, Tranche Three [Member] | Restricted Stock
Related Party [Line Items]
Other than options, granted									150,000
Award Date Two [Member] | TCP Employee [Member] | Share-based Compensation Award, Tranche Three [Member] | Performance based restricted stock
Related Party [Line Items]
Share based compensation, vesting percentage									33.40%
Maximum [Member] | ES Originals Inc [Member]
Related Party [Line Items]
Expenses, related party							100,000
Maximum [Member] | TCP Employee [Member]
Related Party [Line Items]
Due to related parties, current							$ 100,000		$ 100,000		$ 100,000
Maximum [Member] | IP License Agreement and Intangible Asset Agreement [Member]
Related Party [Line Items]
License agreement payments during period								$ 100,000

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Thousands	Aug. 07, 2018	Jun. 30, 2018	Dec. 31, 2017
Disclosure Long Term Debt Additional Information [Line Items]
Long-term debt		$ 617,730	$ 630,597
Debt instrument orderly liquidation value of registered trademarks percentage benchmark		10.00%
Third Amended BoA Credit Agreement [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, covenant description		(i) maintain a positive net income, (ii) satisfy a maximum loan to value ratio initially set at 50.0% (applicable to the Amended Revolving Loans and Amended Tranche A Loans) decreasing over the term of the New Amended BoA Credit Agreement until reaching a final maximum loan to value ratio of 42.5% and (iii) satisfy a maximum consolidated first lien leverage ratio, initially set at 3.875:1.00, decreasing over the term of the New Amended BoA Credit Agreement until reaching a final maximum ratio of 2.875:1.00 for the fiscal quarter ending September 30, 2022 and thereafter.
Third Amended BoA Credit Agreement [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Long-term debt	$ 335,000
Debt instrument, periodic payment	$ 5,000
Consolidated first lien leverage ratio	2.875%
Third Amended BoA Tranche A Loans [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, face amount	$ 150,000
Long-term debt	150,000
Third Amended BoA Tranche A-1 Loans [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, face amount	70,000
Long-term debt	$ 70,000
Third Amended BoA Tranche A-1 Loans [Member] | London Interbank Offered Rate (LIBOR) [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate	7.00%
Third Amended BoA Tranche A-1 Loans [Member] | Base Rate [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate	6.00%
Amended BoA Revolving Credit Commitments [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, face amount	$ 130,000
Long-term Line of Credit	$ 115,000
Line of Credit Facility, Commitment Fee Percentage	0.375%
Amended BoA Revolving Loans and Amended Tranche A Loans [Member] | London Interbank Offered Rate (LIBOR) [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate	3.50%
Amended BoA Revolving Loans and Amended Tranche A Loans [Member] | Base Rate [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate	2.50%
FS/KKR Credit Agreement [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, covenant description		(i) a maximum consolidated total leverage ratio, initially set at 7.25:1.00, decreasing over the term of the New Amended FS/KKR Credit Agreement until reaching a final maximum ratio of 6.25:1.00 for the fiscal quarter ending September 30, 2022 and thereafter and (ii) a maximum consolidated first lien leverage ratio, initially set at 3.875:1.00, decreasing over the term of the New Amended FS/KKR Credit Agreement until reaching a final maximum ratio of 2.875:1.00 for the fiscal quarter ending September 30, 2022 and thereafter
FS/KKR Credit Agreement [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, face amount	$ 314,000
Debt instrument, periodic payment	$ 2,100
FS/KKR Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate	8.75%
FS/KKR Credit Agreement [Member] | Base Rate [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate	7.75%
Maximum [Member] | Third Amended BoA Credit Agreement [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Maximum loan to value ratio	42.50%
Maximum [Member] | Amended BoA Revolving Loans and Amended Tranche A Loans [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Maximum loan to value ratio	50.00%
Consolidated first lien leverage ratio	3.875%
Maximum [Member] | FS/KKR Credit Agreement [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Consolidated first lien leverage ratio	3.875%
Consolidated total leverage ratio	7.25%
Final consolidated total leverage ratio	6.25%
Final consolidated first lien leverate ratio	2.875%
Minimum [Member] | Third Amended BoA Tranche A-1 Loans [Member] | London Interbank Offered Rate (LIBOR) [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate	6.00%
Minimum [Member] | Third Amended BoA Tranche A-1 Loans [Member] | Base Rate [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate	5.00%
Minimum [Member] | Amended BoA Revolving Loans and Amended Tranche A Loans [Member] | London Interbank Offered Rate (LIBOR) [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate	3.00%
Minimum [Member] | Amended BoA Revolving Loans and Amended Tranche A Loans [Member] | Base Rate [Member] | Subsequent Event [Member]
Disclosure Long Term Debt Additional Information [Line Items]
Debt instrument, basis spread on variable rate	2.00%