Funko (FNKO) 10-K 19 Mar 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 14, 2018	Jun. 30, 2017
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Trading Symbol	FNKO
Entity Registrant Name	FUNKO, INC.
Entity Central Index Key	1,704,711
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Public Float			$ 0
Class A Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		23,337,705
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		24,975,932

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands		2 Months Ended	10 Months Ended	12 Months Ended
		Dec. 31, 2015	Oct. 30, 2015	Dec. 31, 2017	Dec. 31, 2016
Net sales		$ 56,565		$ 516,084	$ 426,717
Cost of sales (exclusive of depreciation and amortization shown separately below)		44,485		317,379	280,396
Selling, general, and administrative expenses		13,894		120,944	77,525
Acquisition transaction costs		7,559		3,641	1,140
Depreciation and amortization		3,370		31,975	23,509
Total operating expenses		69,308		473,939	382,570
Income (loss) from operations		(12,743)		42,145	44,147
Interest expense, net		2,818		30,636	17,267
Loss on extinguishment of debt				5,103
Other income, net				(734)
Income (loss) before income taxes		(15,561)		7,140	26,880
Income tax expense				1,540
Net income (loss)		(15,561)		5,600	26,880
Less: net income attributable to non-controlling interests				1,875
Net income (loss) attributable to Funko, Inc.		$ (15,561)		$ 3,725	$ 26,880
Earnings per share of Class A common stock
Basic	[1]			$ 0.04
Diluted	[1]			$ 0.04
Weighted average shares of Class A common stock outstanding
Basic	[1]			23,338
Diluted	[1]			50,635
Predecessor [Member]
Net sales			$ 217,491
Cost of sales (exclusive of depreciation and amortization shown separately below)			131,621
Selling, general, and administrative expenses			37,145
Acquisition transaction costs			13,301
Depreciation and amortization			5,723
Total operating expenses			187,790
Income (loss) from operations			29,701
Interest expense, net			2,202
Income (loss) before income taxes			27,499
Net income (loss)			27,499
Net income (loss) attributable to Funko, Inc.			$ 27,499
[1]	Basic and diluted earnings per Class A common stock is applicable only for the period after the Company’s IPO. See Note 18, Earnings Per Share.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2015	Oct. 30, 2015	Dec. 31, 2017	Dec. 31, 2016
Net income (loss)	$ (15,561)		$ 5,600	$ 26,880
Other comprehensive income:
Foreign currency translation gain			802
Comprehensive income (loss)	(15,561)		6,402	26,880
Less: Comprehensive income (loss) attributable to non-controlling interests			859
Comprehensive income (loss) attributable to Funko, Inc.	$ (15,561)		$ 5,543	$ 26,880
Predecessor [Member]
Net income (loss)		$ 27,499
Other comprehensive income:
Comprehensive income (loss)		27,499
Comprehensive income (loss) attributable to Funko, Inc.		$ 27,499

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 7,728	$ 6,161
Accounts receivable, net	115,478	83,607
Inventory	79,082	43,616
Prepaid expenses and other current assets	21,727	19,040
Total current assets	224,015	152,424
Property and equipment, net	40,438	25,473
Goodwill	110,902	97,453
Intangible assets, net	250,649	243,796
Deferred tax asset	51
Other assets	4,258	3,091
Total assets	630,313	522,237
Current liabilities:
Line of credit	10,801	6,729
Current portion long-term debt, net of unamortized discount	7,928	7,130
Accounts payable	53,428	23,653
Income taxes payable	2,268
Accrued royalties	25,969	21,284
Accrued expenses and other current liabilities	27,032	13,746
Current portion of contingent consideration	2,500	25,000
Total current liabilities	129,926	97,542
Long-term debt, net of unamortized discount	215,170	203,894
Deferred tax liability	588
Deferred rent and other long-term liabilities	3,474	3,424
Commitments and contingencies
Stockholders' / Members' equity:
Member's equity		219,311
Additional paid-in-capital	129,320	58,090
Accumulated other comprehensive income	802
Retained earnings (deficit)	1,041	(60,024)
Total stockholders' equity attributable to Funko, Inc.	131,167
Total stockholders' equity attributable to members' equity		217,377
Non-controlling interests	149,988
Total stockholders' equity	281,155
Total members' equity		217,377
Total liabilities and stockholders' / members' equity	630,313	$ 522,237
Class A Common Stock [Member]
Stockholders' / Members' equity:
Common stock, par value	2
Total stockholders' equity	2
Class B Common Stock [Member]
Stockholders' / Members' equity:
Common stock, par value	2
Total stockholders' equity	$ 2

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2017	Nov. 06, 2017
Class A Common Stock [Member]
Common stock, par value	$ 0.0001
Common stock, shares authorized	200,000,000
Common stock, shares issued	23,337,705
Common stock, shares outstanding	23,337,705	23,337,705
Class B Common Stock [Member]
Common stock, par value	$ 0.0001
Common stock, shares authorized	50,000,000
Common stock, shares issued	24,975,932
Common stock, shares outstanding	24,975,932	24,975,932

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' and Members' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Member Units [Member]	Recourse Loans To Management [Member]	Members' Earnings (Deficit) [Member]	Members' Accumulated Other Comprehensive Income [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings (Deficit) [Member]	Non-Controlling Interest [Member]	Class A Common Stock [Member]	Class A Common Stock [Member]Additional Paid-In Capital [Member]	Class A Common Stock [Member]Common Stock	Class B Common Stock [Member]	Class B Common Stock [Member]Common Stock
Beginning balance (Predecessor [Member]) at Dec. 31, 2014	$ 36,751	$ 18,257		$ 18,494
Beginning balance, units (Predecessor [Member]) at Dec. 31, 2014		14,000
Equity-based compensation | Predecessor [Member]	9,925	$ 9,925
Options exercised, settled in cash | Predecessor [Member]	3,170	$ 3,170
Options exercised, settled in cash, units | Predecessor [Member]		688
Net income (loss) | Predecessor [Member]	27,499			27,499
Distributions to members | Predecessor [Member]	(12,171)			(12,171)
Ending balance (Predecessor [Member]) at Oct. 30, 2015	65,174	$ 31,352		33,822
Ending balance, units (Predecessor [Member]) at Oct. 30, 2015		14,688
Equity issued in connection with acquisition/purchase consideration	649	$ 649
Equity issued in connection with acquisition/purchase consideration, units		12
Members' contributions	125,551	$ 116,120		9,431
Members' contributions, units		125
Equity-based compensation	4,484	$ 4,484
Equity-based compensation, units		8
Fair Value of carryover equity instruments	128,433	$ 128,433
Fair Value of carryover equity, units		78
Net income (loss)	(15,561)			(15,561)
Recourse loans to management		$ 915	$ (915)
Recourse loans to management, units		1
Ending balance at Dec. 31, 2015	243,556	$ 250,601	(915)	(6,130)
Ending balance, units at Dec. 31, 2015		224
Members' contributions	15,000	$ 24,431		(9,431)
Members' contributions, units		15
Equity-based compensation	2,369	$ 2,369
Equity-based compensation, units		4
Net income (loss)	26,880			26,880
Recourse loans to management	142		142
Distributions to members	(70,570)			(70,570)
Ending balance at Dec. 31, 2016	217,377	$ 277,401	(773)	(59,251)
Ending balance, units at Dec. 31, 2016		243
Equity issued in connection with acquisition/purchase consideration | Prior to Initial Public Offering and Related Reorganization Transactions [Member]	5,313	$ 5,313
Equity issued in connection with acquisition/purchase consideration, units | Prior to Initial Public Offering and Related Reorganization Transactions [Member]		2
Warrants issued in connection with long-term debt | Prior to Initial Public Offering and Related Reorganization Transactions [Member]	5,726			5,726
Members' contributions | Prior to Initial Public Offering and Related Reorganization Transactions [Member]	5,000	$ 5,000
Members' contributions, units | Prior to Initial Public Offering and Related Reorganization Transactions [Member]		5
Equity-based compensation | Prior to Initial Public Offering and Related Reorganization Transactions [Member]	4,730	$ 4,571	159
Equity-based compensation | Subsequent to Initial Public Offering and Related Reorganization Transactions [Member]	844					$ 844
Net income (loss) | Prior to Initial Public Offering and Related Reorganization Transactions [Member]	2,684			2,684
Net income (loss) | Subsequent to Initial Public Offering and Related Reorganization Transactions [Member]	2,916							$ 1,041	$ 1,875
Net income (loss)	3,725
Cumulative translation adjustment | Prior to Initial Public Offering and Related Reorganization Transactions [Member]	1,184				$ 1,184
Cumulative translation adjustment	477						$ 230		247
Recourse loans to management | Prior to Initial Public Offering and Related Reorganization Transactions [Member]	188		188
Distributions to members | Prior to Initial Public Offering and Related Reorganization Transactions [Member]	(72,965)			(72,965)
Effect of Transactions		$ (292,285)	$ 426	$ 123,806	$ (1,184)	168,052	572		612	$ 1
Effect of Transactions, units		(250)								12,921
Sale/Issuance of common stock										$ 108,920	$ 108,919	$ 1	$ 2	$ 2
Sale/Issuance of common stock, shares												10,417		24,976
Net deferred tax adjustments resulting from the Transactions	(1,241)					(1,241)
Non-controlling interests related to purchase of common units from FAH, LLC						(147,254)			147,254
Ending balance at Dec. 31, 2017	$ 281,155					$ 129,320	$ 802	$ 1,041	$ 149,988	$ 2			$ 2
Ending balance, shares at Dec. 31, 2017										23,338			24,976

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2015	Oct. 30, 2015	Dec. 31, 2017	Dec. 31, 2016
Operating Activities
Net income (loss)	$ (15,561)		$ 5,600	$ 26,880
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	3,370		31,975	23,509
Equity-based compensation	4,484		5,574	2,369
Contingent consideration	1,540		30	5,503
Accretion of discount on long-term debt	164		3,887	1,150
Amortization of debt issuance costs	253		534	248
Loss on extinguishment of debt			5,103
Deferred tax benefit			(718)
Changes in operating assets and liabilities:
Accounts receivable, net	6,111		(28,473)	(33,624)
Inventory	10,239		(16,703)	6,013
Prepaid expenses and other assets	52		(9,737)	(8,549)
Accounts payable	(1,858)		18,998	14,652
Income taxes payable			2,268
Accrued royalties	7,956		3,073	7,720
Accrued expenses and other liabilities	(2,640)		2,426	3,597
Net cash provided by operating activities	14,110		23,837	49,468
Investing Activities
Purchase of property and equipment	(2,942)		(33,562)	(21,202)
Acquisitions, net of cash	(241,479)		(31,653)	(903)
Net cash used in investing activities	(244,421)		(65,215)	(22,105)
Financing Activities
Borrowings on line of credit	11,513		153,383	57,741
Payments on line of credit	(38,270)		(149,311)	(51,012)
Proceeds from long-term debt, net	169,682		66,336	47,628
Payment of long-term debt	(20,000)		(59,000)	(7,600)
Payment of subordinated debt, net			(20,000)
Proceeds from subordinated debt, net			20,000
Repayment of related-party note	(2,500)
Debt issuance costs	(1,520)
Contingent consideration			(17,958)	(36,942)
Contributions from members	125,551		5,000	15,000
Proceeds from initial public offering, net of underwriters discount and commissions			117,337
Distribution to members			(72,777)	(70,428)
Net cash provided by (used in) financing activities	244,456		43,012	(45,613)
Effect of exchange rates on cash and cash equivalents			(67)
Net increase (decrease) in cash and cash equivalents	14,145		1,567	(18,250)
Cash and cash equivalents at beginning of period	10,266		6,161	24,411
Cash and cash equivalents at end of period	24,411	$ 10,266	7,728	6,161
Supplemental Cash Flow Information
Cash paid for interest	1,496		25,360	12,455
Accrual for purchases of property and equipment	1,377		1,607	(489)
Reimbursement (issuance) of management recourse loans	(915)		773	142
Tenant allowance				$ 2,041
Class B Common Stock [Member]
Financing Activities
Proceeds from issuance of Class B common stock			2
Predecessor [Member]
Operating Activities
Net income (loss)		27,499
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization		5,723
Equity-based compensation		9,925
Amortization of debt issuance costs		732
Changes in operating assets and liabilities:
Accounts receivable, net		(36,133)
Inventory		(17,980)
Prepaid expenses and other assets		(6,000)
Accounts payable		16,692
Accrued royalties		(54)
Accrued expenses and other liabilities		8,134
Net cash provided by operating activities		8,538
Investing Activities
Purchase of property and equipment		(8,953)
Acquisitions, net of cash		(1,090)
Net cash used in investing activities		(10,043)
Financing Activities
Borrowings on line of credit		198,607
Payments on line of credit		(177,741)
Payment of long-term debt		(475)
Distribution to members		(12,171)
Proceeds from exercise of equity-based options		3,170
Net cash provided by (used in) financing activities		11,390
Net increase (decrease) in cash and cash equivalents		9,885
Cash and cash equivalents at beginning of period	10,266	381
Cash and cash equivalents at end of period		10,266
Supplemental Cash Flow Information
Cash paid for interest		1,756
Accrual for purchases of property and equipment		$ 512
Class A Units [Member]
Supplemental Cash Flow Information
Issuance of units for acquisitions			5,313
Issuance of warrants units in connection with long-term debt			5,061
Common Units [Member]
Supplemental Cash Flow Information
Issuance of units for acquisitions	$ 129,997
Issuance of warrants units in connection with long-term debt			$ 665

Basis of Presentation and Descr

Basis of Presentation and Description of Business	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation and Description of Business	1. Basis of Presentation and Description of Business The consolidated financial statements include Funko, Inc. and its subsidiaries (together with its subsidiaries, the “Company”) and have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). All intercompany balances and transactions have been eliminated. The Company was formed as a Delaware corporation on April 21, 2017. The Company was formed for the purpose of completing an initial public offering (“IPO”) of its Class A common stock and related transactions in order to carry on the business of Funko Acquisition Holdings, L.L.C. (“FAH, LLC”) and its subsidiaries. FAH, LLC, a holding company with no operating assets or operations, was formed on September 24, 2015. On October 30, 2015, ACON Funko Investors, L.L.C., through FAH, LLC and an acquisition referred to as the “ACON Acquisition”, acquired a controlling interest in Funko Holdings LLC (“FHL”), a Delaware limited liability company formed on May 28, 2013, which is also a holding company with no operating assets or operations. FAH, LLC owns 100% of FHL and FHL owns 100% of Funko, LLC, a limited liability company formed in the state of Washington, which is its operating entity. Funko, LLC is headquartered in Everett, Washington and is a leading pop culture consumer products company. Funko, LLC designs, sources, and distributes licensed pop culture products. In these consolidated financial statements, the financial information for the period after October 30, 2015 represents the consolidated financial information of the “Successor” company. Prior to and including October 30, 2015, the consolidated financial statements include the accounts of the “Predecessor” company. Financial information in the Predecessor period principally relates to FHL and its subsidiary Funko, LLC. References to the “Successor 2015 Period” refer to the period from October 31, 2015 through December 31, 2015. References to the “Predecessor 2015 Period” refer to the period from January 1, 2015 through October 30, 2015, prior to the ACON Acquisition. Due to the change in the basis of accounting resulting from the application of the acquisition method of accounting, the Predecessor’s consolidated financial statements and the Successor’s consolidated financial statements are not necessarily comparable. On November 6, 2017, the Company completed an IPO of 10,416,666 shares of its Class A common stock at a public offering price of $12.00 per share (the “IPO”), receiving approximately $117.3 million in net proceeds, after deducting underwriting discounts and commissions, which were used to purchase 10,416,666 of FAH, LLC’s newly-issued common units at a price per unit equal to the price per share of Class A common stock sold in the IPO, less underwriting discounts and commissions. The IPO and related reorganization transactions (the “Transactions”) resulted in the Company being the sole managing member of FAH, LLC. The Company has a minority economic interest in FAH, LLC. As of December 31, 2017, Funko, Inc. owned 48.3% of FAH, LLC. Accordingly, the Company consolidates the financial results of FAH, LLC and reports a non-controlling interest in its consolidated financial statements representing the FAH, LLC interests held by ACON Funko Investors, L.L.C., a Delaware limited liability company (“ACON Funko Investors”) and certain of its affiliates, Fundamental (as defined herein), and certain current and former executive officers, employees and directors, in each case, who held profits interests in FAH, LLC and who received common units of FAH, LLC in exchange for their profits interests in connection with the Transactions (as defined herein) (collectively, the “Original Equity Owners”), the former holders of warrants to purchase ownership interests in FAH, LLC, which were converted into common units of FAH, LLC in connection with the Transactions, and, in each case, each of their permitted transferees that own common units in FAH, LLC and who may redeem at each of their options (subject in certain circumstances to time-based vesting requirements) their common units for, at the Company’s election, cash or newly-issued shares of the Company’s Class A common stock (collectively, the “Continuing Equity Owners”). As the Transactions, discussed further in Note 16, Stockholders’ Equity are considered transactions between entities under common control, the financial statements reflect the combined entities for all periods presented.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Funko Acquisition Holdings, L.L.C. [Member]
Significant Accounting Policies	2. Significant Accounting Policies Certain of the significant accounting policies are discussed within the note to which they specifically relate. Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates and assumptions. Cash Equivalents Cash equivalents include amounts due from third-party financial institutions for credit and debit card transactions. These receivables typically settle in less than five days and were $0.1 million for both December 31, 2017 and 2016. Concentrations of Business and Credit Risk The Company grants credit to its customers on an unsecured basis. As of December 31, 2017 and 2016, the balance of accounts receivable consisted of 9% and 17%, respectively, of amounts owed from the largest customer for the given period. The collection of these receivables has been within the terms of the associated customer agreement. For the year ended December 31, 2017, there was no individual customer that generated net sales over 10%. For the year ended December 31, 2016, approximately 12% of sales was generated from one customer. For the Successor 2015 Period, approximately 24%, 20%, and 13% of sales were generated from three customers. For the Predecessor 2015 Period, there was no individual customer that generated net sales over 10%. For the year ended December 31, 2017, there were The Company maintains its cash within bank deposit accounts at high quality, accredited financial institutions. These amounts at times may exceed federally insured limits. The Company has not experienced any credit losses in such accounts and does not believe it is exposed to significant credit risk on cash. Inventory Inventory consists primarily of figures, plush, accessories and other finished goods, and is accounted for using the first-in, first-out (“FIFO”) method. The Company maintains reserves for excess and obsolete inventories to reflect the inventory balance at the lower of cost or net realizable value. This valuation requires us to make judgments, based on currently available information, about the likely method of disposition, such as through sales to customers, or liquidation, and expected recoverable value of each disposition category. The Company estimates obsolescence based on assumptions regarding future demand. Inventory costs include direct product costs and freight costs. Property and Equipment Property and equipment is stated at historical cost, net of accumulated depreciation, and, if applicable, impairment charges. Depreciation of property and equipment is recorded using the straight-line method over the shorter of the estimated useful life of the asset or the lease term. The estimated useful lives of our property and equipment are generally as follows: Asset Lives (in years) Tooling and molds 2 Furniture, fixtures, and warehouse equipment 5 to 7 Computer equipment, software and other 3 to 5 Leasehold improvements Lesser of useful life or term of lease Revenue Recognition and Sales Allowance Revenue from the sale of Company products is recognized when all of the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) there are no uncertainties regarding customer acceptance; (3) the selling price is fixed or determinable; and (4) collectability is reasonably assured. The majority of revenue is recognized upon shipment of products. The Company routinely enters into arrangements with its customers to provide sales incentives, and provides allowances for returns and defective merchandise. Such programs are based primarily on customer purchases and specified factors relating to sales to consumers. While the majority of sales adjustments are readily determinable at period end and do not require estimates, certain sales adjustments require management to make estimates. In making these estimates, management considers all available information, including the overall business environment, historical trends and information from customers. Sales incentives and allowances for returns and defective merchandise are recorded as sales adjustments and reduce revenue in the period the related revenue is Amounts received prior to satisfying the revenue recognition criteria are recorded as deferred revenue on the consolidated balance sheets. Deferred revenue is classified as a current liability based on the expectation of recognition within 12 months following the date of each balance sheet. Sales terms do not allow for a right of return except in relation to a manufacturing defect. Sales taxes collected on behalf of governmental authorities are recorded on a net basis and excluded from revenue. Shipping Revenue and Costs Shipping and handling costs include inbound freight costs and the cost to ship product to the customer and are included in cost of sales. Shipping costs billed to customers are included in net sales. Advertising and Marketing Costs Advertising and marketing costs are expensed when the advertising or marketing event takes place. These costs include the fees to participate in trade shows and Comic-Cons, as well as costs to develop promotional video and other online content created for advertising purposes. These costs are included in selling, general and administrative expenses and for the years ended December 31, 2017 and 2016, the Successor 2015 Period and the Predecessor 2015 Period were $9.1 million, $6.8 million, $0.5 million and The Company enters into cooperative advertising arrangements with customers. The fees related to these arrangements are recorded as a reduction of net sales in the accompanying consolidated statements of operations because the Company has determined it does not receive an identifiable benefit and cannot reasonably estimate the fair value of these arrangements. Product Design and Development Costs Product design and development costs are recognized in selling, general and administrative expenses in the statements of operations as incurred. Product design and development costs for the years ended December 31, 2017 and 2016, the Successor 2015 Period and the Predecessor 2015 Period were $4.7 million, $2.3 million, $0.3 million and $0.8 million, respectively. Recently Adopted Accounting Standards Equity-based Compensation. In March 2016, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) which simplifies several aspects of accounting for employee share-based payment transactions, including the accounting for income taxes, forfeitures, and classification in the statement of cash flows. The guidance also allows for a policy election to account for forfeitures as they occur rather than on an estimated basis. The Company adopted the new standard effective January 1, 2017 and has elected to account for forfeitures as they occur. The amendment related to accounting for excess tax benefits and deficiencies was adopted prospectively and did not have an impact on the Company’s financial statements, as the Company had a limited liability company flow through structure prior to the IPO. Based upon the Company's history of forfeitures, the election to account for forfeitures as they occur did not have a material impact on its consolidated financial statements, however, going forward, the actual impact could differ from the Company’s expectation, as any impact will be based on future forfeitures. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements. Acquisition Accounting . In September 2015, the FASB issued an ASU to simplify the accounting for adjustments made to provisional amounts recognized in a business combination. The guidance eliminates the requirement to retrospectively account for those adjustments and requires companies to recognize the adjustments to provisional amounts identified during the measurement period in the reporting period in which the adjustments are determined. The Company adopted the new standard in the first quarter of 2017. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements. Inventory. In July 2015, the FASB issued guidance simplifying the measurement of inventory. This standard requires entities that use inventory methods other than the last-in, first-out (“LIFO”) or retail inventory method to measure inventory at the lower of cost or net realizable value. The Company adopted the new standard effective January 1, 2017. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements. Goodwill Impairment. In January 2017, the FASB issued an ASU to simplify the test for goodwill impairment and removes step 2 from the goodwill impairment test. Early adoption is permitted for interim or annual goodwill impairment tests performed after January 1, 2017. The Company adopted this standard on October 1, 2017 for the year beginning January 1, 2017, in connection with its annual impairment testing. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements. Recent Accounting Pronouncements Not Yet Adopted Lease Accounting . In February 2016, the FASB issued guidance related to lease accounting to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The new guidance requires lessees to recognize all leases with a term of more than 12 months as lease assets and lease liabilities. A modified retrospective transition approach is required for leases existing at, or entered into after, the earliest period presented. The new standard is effective for the Company beginning January 1, 2019. Early adoption is permitted. The Company is evaluating the impact the adoption of this standard will have on its consolidated financial statements. Revenue Recognition . In May 2014, the FASB issued a comprehensive new revenue recognition standard. The new standard allows for a full retrospective approach to transition or a modified retrospective approach. This guidance is effective for the Company beginning January 1, 2018. The Company adopted the new standard on January 1, 2018 using the modified retrospective basis. Revenue recognition from the sale of finished product to our customers, which is the majority of our revenues, is not expected to change under the new standard in the periods following adoption. Statement of Cash Flows . In August 2016, the FASB issued a standard which clarifies how entities should classify certain cash receipts and cash payments in the statement of cash flows. The standard is effective for the Company beginning January 1, 2018, and it is currently evaluating the effect the standard will have on its consolidated statement of cash flows. Definition of a Business . In January 2017, the FASB issued a standard which provides a new framework for determining whether transactions should be accounted for as acquisitions (or dispositions) of assets or a business. The standard is effective for the Company beginning January 1, 2018, and it is currently evaluating the effect the standard will have on its consolidated financial statements. Stock Compensation Modifications . In May 2017, the FASB issued a standard which clarifies the accounting for a stock-based compensation award that has been modified. The standard is effective for awards modified by the Company on or after January 1, 2018. The Company is currently evaluating the effect the standard will have on its consolidated financial statements.

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Acquisitions	3. Acquisitions During 2017, the Company completed three acquisitions, and it applied the acquisition method of accounting, where the total purchase price was allocated, or preliminarily allocated, to tangible and intangible assets acquired and liabilities assumed based on their respective fair values. A Large Evil Corporation Limited. On November 28, 2017, the Company acquired all of the outstanding equity of A Large Evil Corporation Limited (“A Large Evil Corporation Acquisition”), an animation studio based in the United Kingdom. The preliminary purchase consideration included $3.9 million paid in cash and additional $1.0 million due to the sellers based on certain working capital adjustments and other conditions as per the agreement. As of December 31, 2017, the Company has recorded a preliminary purchase price allocation based on information received to date. The Company is still in the process of completing its analysis of the opening balance sheet balances and finalizing its analysis and assumption over the fair value of assets and liabilities acquired, the difference between the estimated and final values could be material. Costs, such as advisory, legal and accounting fees the Company incurred related to A Large Evil Corporation Acquisition were $0.1 million for the year ended December 31, 2017 and are recorded within acquisition transaction costs in the consolidated statements of operations. The activity of A Large Evil Corporation included in the Company’s consolidated statements of operations from the acquisition date to December 31, 2017 was not material. Loungefly . On June 28, 2017, the Company acquired all of the outstanding equity interests of Loungefly, LLC (“Loungefly”), a designer of licensed pop culture fashion handbags, small leather goods and accessories (the “Loungefly Acquisition”). The preliminary purchase consideration included $17.9 million paid in cash, which included $1.8 million in transaction fees paid on behalf of the seller, and the issuance of $2.1 million of FAH, LLC’s Class A units. As of December 31, 2017, the Company has recorded certain adjustments to the purchase price allocation, including a $1.4 million increase to inventory. The purchase price allocation is not yet final as the Company is completing its analysis of the opening working capital balances and finalizing the valuation and related assumptions over the intangible assets acquired. The estimated fair value of the assets acquired and liabilities assumed is preliminary and differences between the preliminary and final estimated fair value could be material. Costs, such as advisory, legal, accounting fees and change of control fees, the Company incurred related to the Loungefly Acquisition were $1.1 million for the year ended December 31, 2017, and are recorded within acquisition transaction costs in the consolidated statements of operations. The activity of Loungefly included in the Company’s consolidated statements of operations from the acquisition date to December 31, 2017 was net sales of $17.0 million and net income of $2.2 million. Underground Toys Limited. On January 27, 2017, the Company acquired certain assets of Underground Toys Limited, a manufacturer and distributor of licensed products based in the United Kingdom (the “Underground Toys Acquisition”). The acquired assets primarily consisted of inventory and identifiable intangible assets, which are now used by the Company’s newly formed subsidiary Funko UK, Ltd. The purchase consideration included $12.6 million in cash, the issuance of $3.2 million of FAH, LLC’s Class A units, an additional payment in cash of up to $2.5 million contingent upon the assignment of certain license agreements and certain working capital adjustments estimated to be $1.8 million. As of December 31, 2017, the Company has recorded certain adjustments to the working capital assumed, including a $1.3 million decrease to inventory. The purchase price allocation has been finalized. Costs, such as advisory, legal, accounting fees and change of control fees, the Company incurred related to the acquisition of certain assets of Underground Toys Limited were $1.8 million for the year ended December 31, 2017, and are recorded within acquisition transaction costs in the consolidated statements of operations. Foreign currency transaction gains and losses are included in other income, net on the consolidated statements of operations. Foreign currency transaction gain, net for the year ended December 31, 2017 was $0.7 million. Prior to the Underground Toys Acquisition, the Company recognized net sales to Underground Toys Limited of $35.0 million for the year ended December 31, 2016. The Company had $14.7 million of accounts receivable attributable to Underground Toys Limited as of December 31, 2016. The activity of Funko UK, Ltd. included in the Company’s consolidated statements of operations from the acquisition date to December 31, 2017 was net sales of $93.4 million and a net income of $1.8 million for the year ended December 31, 2017. The Company’s U.K. operations are subject to U.K. income taxes, which were $0.9 million for the period from the acquisition date to December 31, 2017 and are included within income tax expense on the consolidated statements of operations. For the acquisitions described above, the Company recorded goodwill amounting to $13.7 million in the aggregate, which relates to a number of factors, including the future earnings and cash flow potential of the businesses, the multiple to earnings, cash flow and other factors at which similar businesses have been purchased by other acquirers, the competitive nature of the processes by which the Company acquired the businesses, the avoidance of the time and costs which would be required (and the associated risks that would be encountered) to enhance its existing offerings to key target markets and develop new and profitable businesses, and the complimentary strategic fit and resulting expected synergies to be achieved. Goodwill is not deductible for tax purposes. The purchase consideration for the acquisitions was as follows: Purchase Consideration Loungefly Underground Toys Limited A Large Evil Corporation Limited (in thousands) Cash paid $ 16,113 $ 12,554 $ 3,862 Transaction fees paid (incurred) on behalf of seller 1,777 — — Working capital adjustment to be paid in cash — 1,784 1,003 Fair value of Class A Units issued 2,131 3,182 — Fair value of contingent consideration — 2,470 — Estimated purchase consideration $ 20,021 $ 19,990 $ 4,865 The purchase price allocations for the acquisitions were as follows: Assets (Liabilities) Acquired (Assumed) at Fair Value Loungefly Underground Toys Limited A Large Evil Corporation Limited (in thousands) Cash $ 1,501 $ — $ 645 Accounts receivable 3,315 — 30 Inventory 1,799 15,263 — Other current assets 205 1,122 321 Property and equipment 214 289 76 Intangible assets 14,295 6,500 — Goodwill 6,655 2,999 4,000 Current liabilities (7,963 ) (6,183 ) (207 ) Estimated consideration transferred $ 20,021 $ 19,990 $ 4,865 The following table summarizes the estimated identifiable intangible assets acquired in connection with the transactions described above and their estimated useful lives: Estimated Fair Value of Assets Acquired Loungefly Underground Toys Limited Estimated Useful Life (in thousands) (Years) Intangible asset type: Customer relationships $ 960 $ 3,700 10 Licensor relationships 11,225 2,500 10 Trade name 2,110 — 10 Supplier relationships — 300 2 Intangible assets $ 14,295 $ 6,500

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	4. Goodwill and Intangible Assets Goodwill represents the excess of the purchase price over the net amount of identifiable assets acquired and liabilities assumed in a business combination measured at fair value. The Company evaluates goodwill for impairment annually on October 1 of each year and upon the occurrence of triggering events or substantive changes in circumstances that could indicate a potential impairment by assessing qualitative factors or performing a quantitative analysis in determining whether it is more likely than not that the fair value of the net assets is below their carrying amounts. No impairment charges relating to goodwill were recorded in the years ended December 31, 2017 and 2016 and for the Successor and Predecessor 2015 Periods. The following table presents the balances of goodwill as of December 31, 2017 and 2016 (in thousands). Goodwill Balance as of January 1, 2016 $ 97,453 Acquisitions — Balance as of December 31, 2016 $ 97,453 Acquisitions 13,654 Foreign currency remeasurement (205 ) Balance as of December 31, 2017 $ 110,902 Intangible assets acquired in a business combination are recognized separately from goodwill and are initially recognized at their fair value at the acquisition date. Intangible assets acquired include intellectual property (product design), customer relationships, and trade names. These are definite-lived assets and are amortized on a straight-line basis over their useful lives. Intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets might not be recoverable. Conditions that would necessitate an impairment assessment include a significant decline in the observable market value of an asset, a significant change in the extent or manner in which an asset is used, or any other significant adverse change that would indicate that the carrying amount of an asset or group of assets may not be recoverable. No impairment charges relating to intangible assets were recorded in the years ended December 31, 2017 and 2016 and for the Successor and Predecessor 2015 Periods. The following table provides the details of identified intangible assets, by major class, for the periods indicated (in thousands): December 31, 2017 December 31, 2016 Estimated Useful Life (Years) Gross Carrying Amount Accumulated Amortization Intangible Assets, Net Gross Carrying Amount Accumulated Amortization Intangible Assets, Net Intangible assets subject to amortization: Intellectual property 20 $ 114,411 $ (12,395 ) $ 102,016 $ 114,411 $ (6,674 ) $ 107,737 Trade names 10 - 20 83,468 (9,375 ) 74,093 81,358 (4,746 ) 76,612 Customer relationships 10 - 20 68,060 (7,268 ) 60,792 63,129 (3,682 ) 59,447 Licensor relationships 10 - 20 13,908 (341 ) 13,567 — — — Supplier relationships 2 322 (141 ) 181 — — — Balance at December 31, 2017 $ 280,169 $ (29,520 ) $ 250,649 $ 258,898 $ (15,102 ) $ 243,796 Amortization expense for the years ended December 31, 2017 and 2016, the Successor 2015 Period and the Predecessor 2015 Period was $14.4 million, $12.9 million, $2.2 million and $1.4 million respectively. The future five-year amortization of intangibles subject to amortization at December 31, 2017 was as follows (in thousands): Amortization 2018 $ 15,200 2019 15,052 2020 15,039 2021 15,039 2022 15,039 Thereafter 175,280 Total $ 250,649

Accounts Receivable, Net

Accounts Receivable, Net	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Accounts Receivable, Net	5. Accounts Receivable, Net Accounts receivable, net, primarily represent customer receivables, recorded at invoiced amount, net of a sales allowance and an allowance for doubtful accounts. An allowance for doubtful accounts is determined based on various factors, including specific identification of balances at risk for not being collected, historical experience and existing economic conditions. Receivables are written-off when all reasonable collection efforts have been exhausted and it is probable the balance will not be collected. Accounts receivable, net consisted of the following (in thousands): December 31, 2017 2016 Accounts receivable $ 119,333 $ 86,342 Less: Allowance for doubtful accounts (3,855 ) (2,735 ) Accounts receivable, net $ 115,478 $ 83,607 Accounts receivable includes a $2.0 million tenant improvement receivable from a lessor. The remaining balance is customer receivables. Bad debt expense was $5.5 million and $2.7 million for the years ended December 31, 2017 and 2016, and de minimis and $0.2 million for the Successor 2015 Period and the Predecessor 2015 Period, respectively. Activity in our allowance for doubtful accounts was as follows: December 31, 2017 2016 Allowance for doubtful accounts - beginning $ 2,735 $ 205 Charged to costs and other 5,457 2,702 Write offs (4,337 ) (172 ) Allowance for doubtful accounts - ending $ 3,855 $ 2,735

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2017
Prepaid Expense And Other Assets Current [Abstract]
Prepaid Expenses and Other Current Assets	6. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following (in thousands): December 31, 2017 2016 Prepaid deposits for inventory and molds $ 10,916 $ 10,473 Prepaid royalties, net 6,391 6,903 Other prepaid expenses and current assets 4,420 1,664 Prepaid expenses and other current assets $ 21,727 $ 19,040

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Property and Equipment, Net	7. Property and Equipment, Net Property and equipment, net consisted of the following (in thousands): December 31, 2017 2016 Tooling and molds $ 50,125 $ 28,942 Leasehold improvements 14,894 4,970 Computer equipment, software and other 5,628 2,346 Furniture, fixtures and warehouse equipment 7,282 4,220 Construction in progress 363 5,452 $ 78,292 $ 45,930 Less: Accumulated depreciation (37,854 ) (20,457 ) Property and equipment, net $ 40,438 $ 25,473 Depreciation expense for the years ended December 31, 2017 and 2016 and the Successor 2015 Period and Predecessor 2015 Period was $17.6 million, $10.6 million, $1.2 million and $4.3 million respectively.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 2017
Accrued Liabilities And Other Current Liabilities [Abstract]
Accrued Expenses and Other Current Liabilities	8. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following (in thousands): December 31, 2017 2016 Accrued payroll and compensation $ 8,209 $ 4,768 Deferred revenue 3,283 3,754 Accrued shipping & freight costs 3,235 2,811 Acquisition related current liabilities 3,685 - Other current liabilities 8,620 2,413 Accrued liabilities and other current liabilities $ 27,032 $ 13,746

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2017
Funko Acquisition Holdings, L.L.C. [Member]
Fair Value Measurements	9. Fair Value Measurements The Company’s financial instruments, other than those discussed below, include cash, accounts receivable, accounts payable, and accrued liabilities. The carrying amount of these financial instruments approximate fair value due to the short-term nature of these instruments. For financial instruments measured at fair value on a recurring basis, the Company prioritizes the inputs used in measuring fair value according to a three-tier fair value hierarchy defined by U.S. GAAP. These tiers include Level 1, defined as observable inputs such as quoted prices in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs that reflect the Company’s own assumptions about the assumptions market participants would use in pricing the asset or liability. Contingent Consideration. The Company measures contingent consideration obligations at the acquisition date of a business combination, and at each balance sheet date, at fair value, with changes in fair value recognized in its consolidated statements of operations. Fair value is measured using the discounted cash flow method and based on assumptions the Company believes would be made by a market participant. Significant market inputs used to determine fair value as of December 31, 2017 and 2016 included probabilities of successful achievement of the EBITDA threshold that would trigger contingent purchase consideration, the timing of when the payments will be made, and the discount rate. Significant changes to these assumptions would result in a significantly lower or higher fair value measurement. The valuation represents a Level 3 measurement within the fair value hierarchy. The Company recorded $54.9 million in contingent consideration which represented the fair value at the time of the ACON Acquisition, $40.0 million of which was paid out during the year ended December 31, 2016, and the remaining $25.0 million of which was paid out during the year ended December 31, 2017. The Company recorded an estimated $2.5 million in contingent consideration at the time the Company acquired Underground Toys Limited. The fair value of contingent consideration related to the acquisition of Underground Toys Limited was $2.5 million at December 31, 2017. The following table sets forth the fair value and a summary of changes to the fair value of these Level 3 financial liabilities (in thousands): Contingent Consideration Balance at December 31, 2016 $ 25,000 Additions 2,470 Payments (25,000 ) Changes in fair value 30 Balance at December 31, 2017 $ 2,500 Changes in fair value reflect changes to the Company’s assumptions regarding probabilities of successful achievement of the earnings-based metrics, the timing of when the payment will be made, and the discount rate used to estimate the fair value of the obligation, and are recorded within selling, general and administrative expense in the consolidated statements of operations. Debt. The estimated fair values of the Company’s debt instruments, which are classified as Level 3 financial instruments, at December 31, 2017 and 2016, was approximately $196.4 million and $196.3 million, respectively. The carrying values of the Company’s debt instruments at December 31, 2017 and 2016, was $228.4 million and $217.4 million, respectively. Management’s estimate of the discount rate, using inputs observable in the market, as of December 31, 2017 and 2016 was 13.5% and 11.0%, respectively.

Debt

Debt	12 Months Ended
	Dec. 31, 2017
Funko Acquisition Holdings, L.L.C. [Member]
Debt	10. Debt Debt consists of the following (in thousands): December 31, 2017 2016 Line of credit $ 10,801 $ 6,729 Term Loan A Facility 228,400 $ 217,400 Debt issuance costs (5,302 ) (6,376 ) Total term debt 223,098 211,024 Less: current portion 7,928 7,130 Long-term debt, net $ 215,170 $ 203,894 Maturities of long-term debt for each of the next five years and thereafter are as follows (in thousands): Term Loan A Facility 2018 $ 9,400 2019 9,400 2020 9,400 2021 200,200 2022 — Thereafter — Total $ 228,400 Senior Secured Credit Facilities In October 2015, the Company entered into a credit agreement which provided for a $175.0 million term loan facility (the “Term Loan A Facility”) and revolving credit facility, including a $3.0 million subfacility for the issuance of letters of credit (the “Revolving Credit Facility”). On January 17, 2017, the Company entered into an amendment to its credit agreement which provided for, among other things, an additional $50.0 million term loan facility (the “Term Loan B Facility” and, together with the Term Loan A Facility and Revolving Credit Facility, the “Senior Secured Credit Facilities”), providing for interest rate options that can be chosen by the Company and an increase in commitments under the Revolving Credit Facility to $80.0 million. Proceeds from the Term Loan B Facility were used to fund a $49.0 million special cash distribution to the holders of FAH, LLC’s Class A units, $0.8 million in cash bonus payments to certain of FAH, LLC’s executive officers and other employees and a $0.2 million reduction in interest and principal under loans to certain members of management. In conjunction with this amendment, the Company issued the lenders warrants to purchase 1,774 of FAH, LLC’s Class A units and 94 of FAH, LLC’s common units. The debt and warrants were measured at their relative fair value at the date of issuance and, as the warrants were determined to be an equity instrument, the relative fair value of the warrants, net of the allocated portion of issuance costs was recorded as additional paid-in capital. The relative fair value assigned to the warrants to purchase FAH, LLC’s Class A units was $5.0 million, and $0.7 million for the warrants to purchase common units. The total amount assigned to warrants was recorded as a debt discount and is accreted to interest expense using the effective interest rate method over the life of the debt. In June 2017, the Company entered into additional amendments to its credit agreement to, among other things, (1) permit the Company to enter into certain subordinated loan documents, and (2) increase borrowings under the Term Loan A Facility by $20.0 million, increase commitments under the Revolving Credit Facility to $100.0 million and make certain changes to certain covenants and definitions. Proceeds from the additional Term Loan A Facility borrowings were used to fund a portion of the purchase price for the Loungefly Acquisition and to pay related fees and expenses. Borrowings under the Revolving Credit Facility accrue interest at a rate equal to the one-month LIBOR published in The Wall Street Journal plus a margin of 2.50% per year. The Company is required to pay an unused line fee to the lenders under the Revolving Credit Facility in respect of the unutilized commitments thereunder at a rate of 0.375% per year. The Senior Secured Credit Facilities also provide for an excess cash flow payment following the end of each fiscal year that requires the Company to prepay the outstanding principal amount of all loans under the Senior Secured Credit Facilities in an aggregate amount equal to 60% of excess cash flow for such fiscal year, subject to certain step-downs and other reductions based on the Company’s senior leverage ratio and the amount of certain voluntary prepayments. The Company did not make any excess cash flow prepayments for the year ended December 31, 2017 or 2016. Borrowings under the Term Loan A Facility accrue interest at an annual rate equal to, at the Company’s option, either (1) the Reference Rate plus a margin of 6.25%, or (2) the LIBOR Rate plus a margin of 7.25%. The “Reference Rate” is defined as the greatest of (1) a commercial lending rate publicly announced by the reference bank, (2) the federal funds open rate plus 0.50% per year, and (3) the one-month LIBOR published in the Wall Street Journal plus 1.00% per year, subject to a 3.00% floor. The “LIBOR Rate” is defined as the applicable London Interbank Offered Rate for U.S. dollar deposits, subject to a 1.00% floor, divided by 1.00 minus the maximum effective reserve percentage for Eurocurrency funding. Borrowings under the Term Loan B Facility accrue interest at an annual rate equal to, at the Company’s option, either (1) the Reference Rate plus a margin of 9.00% per year, or (2) the LIBOR Rate plus a margin of 10.00% per year. In November 2017, all of the outstanding aggregate principal balance and accrued interest of $46.1 million on the Company’s Term Loan B Facility was repaid in connection with the IPO, and the Company recorded a $5.1 million loss on debt extinguishment as a result of the write-off of unamortized discount. The Senior Secured Credit Facilities are collateralized by substantially all of the assets of, and the equity interests held by, the borrowers and any subsidiary guarantor that may become party to the credit agreement in the future, subject to certain exceptions. The Senior Secured Credit Facilities also contain certain financial and restrictive covenants. As of December 31, 2017 and 2016, the Company was in compliance with all covenants under the Senior Secured Credit Facilities. The Company had $10.8 million and $6.7 million of borrowings outstanding under the Revolving Credit Facility as of December 31, 2017 and 2016, respectively. In November 2017, all of the then outstanding aggregate principal balance and accrued interest of $55.6 million was repaid on the Revolving Credit Facility in connection with the IPO. There were no outstanding letters of credit as of December 31, 2017 and 2016. See Note 20, Subsequent Events for a description of the March 2018 amendment to the credit agreement. Subordinated Promissory Notes On June 26, 2017, FAH, LLC issued promissory notes payable to certain of its members, including several members of management and its majority owner, in the aggregate principal amount of $20.0 million (the “Subordinated Promissory Notes”). Borrowings under the Subordinated Promissory Notes accrued interest at a rate equal to 11.0% per year for the first 90 days after their effective date, increasing to 13.0% per year 91 days after such effective date and 15.0% per year 181 days after such effective date. Proceeds from the Subordinated Promissory Notes were used to finance a portion of the contingent consideration related to the ACON Acquisition that was paid out during the year ended December 31, 2017. In November 2017, all of the outstanding aggregate principal balance and accrued interest on the Subordinated Promissory Notes of $20.9 million was repaid in connection with Funko, Inc.’s IPO.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes Accounting for the Tax Cuts and Jobs Act In December 2017, the Tax Cuts and Jobs Act (the “Tax Act”) was passed. The Tax Act changes existing U.S. tax law, including changes to U.S. corporate tax rates, business-related exclusions, and deductions and credits. The Tax Act also has international tax consequences. Also in December 2017, the SEC Issued Staff Accounting Bulletin No. 118 to address situations where the accounting under ASC Topic 740 is incomplete for certain income tax effects of the Tax Act upon issuance of an entity’s financial statements for the reporting period in which the Tax Act was enacted. This guidance addresses the recognition of taxes payable or refundable for the current year and the recognition of deferred tax assets and liabilities for the future tax consequences of events that have been recognized in an entity’s financial statements or tax returns. ASC Topic 740 also addresses the accounting for income taxes upon a change in tax laws or tax rates. The income tax accounting effect of a change in tax laws or tax rates includes, for example, adjusting (or re-measuring) deferred tax assets and liabilities, as well as evaluating whether a valuation allowance is needed for deferred tax assets. This guidance also clarifies that disclosure should be provided when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting under ASC Topic 740 for certain income tax effects of the Tax Act for the reporting period in which the Tax Act was enacted. This guidance is effective upon publication. While analysis and interpretation of this legislation is provisional, based on the Company’s current evaluation, the significant impacts from the Tax Act are primarily due to the lower U.S. federal corporate tax rate of 21%. The impact to the consolidated statement of operations was an additional $4.6 million of provisional income tax expense recorded for the year ended December 31, 2017. This expense reflects the revaluation of our net deferred tax assets based on a U.S. federal corporate tax rate of 21%. The Company continues to assess and analyze the potential impacts of the Tax Act which could potentially impact the measurement of our tax balances. Income (loss) before income taxes consisted of (in thousands): Successor Predecessor Period from Period from October 31, January 1, 2015 through 2015 through Year Ended December 31, December 31, October 30, 2017 2016 2015 2015 Domestic $ 4,471 $ 26,880 $ (15,561 ) $ 27,499 Foreign 2,669 — — — Income (loss) before income taxes $ 7,140 $ 26,880 $ (15,561 ) $ 27,499 Income Taxes The components of the Company’s income tax expense consisted of the following (in thousands): Successor Predecessor Period from Period from October 31, January 1, 2015 through 2015 through Year Ended December 31, December 31, October 30, 2017 2016 2015 2015 Current income taxes: Federal $ 941 $ — $ — $ — State and local 365 — — — Foreign 952 — — — Current income taxes $ 2,258 $ — $ — $ — Deferred income taxes: Federal $ (651 ) — — — State and local (16 ) — — — Foreign (51 ) — — — Deferred income taxes $ (718 ) $ — $ — $ — Income tax expense $ 1,540 $ — $ — $ — A reconciliation of income tax expense from operations computed at the U.S. federal statutory income tax rate to the Company’s effective income tax rate is as follows: Successor Predecessor Period from Period from October 31, January 1, 2015 through 2015 through Year Ended December 31, December 31, October 30, 2017 2016 2015 2015 Expected U.S. federal income taxes at statutory rate 34.0 % 34.0 % 34.0 % 34.0 % State and local income taxes, net of federal benefit 4.6 % 0.0 % 0.0 % 0.0 % Foreign taxes 12.6 % 0.0 % 0.0 % 0.0 % Non-deductible expenses 1.7 % 0.0 % 0.0 % 0.0 % Enactment of the Tax Cuts and Jobs Act 65.7 % 0.0 % 0.0 % 0.0 % Change in valuation allowance -70.3 % Non-controlling interest -9.6 % 0.0 % 0.0 % 0.0 % LLC flow-through structure -17.1 % -34.0 % -34.0 % -34.0 % Income tax expense 21.6 % 0.0 % 0.0 % 0.0 % Our effective income tax rate for 2017 was 21.6%. The decrease in our effective income tax rate in 2017 compared to the statutory rate was primarily due to the Tax Act, the non-controlling interest, and the LLC flow-through structure. The Tax Act reduces the U.S. federal corporate tax rate to 21%, which negatively impacted our effective tax rate by reducing our deferred tax assets. The non-controlling interest benefited our effective tax rate by reducing our allocable share of taxable income subject to U.S. federal, state and local income taxes. The LLC flow-through structure benefited our effective tax rate as prior to the IPO we were subject to certain LLC entity-level taxes and foreign taxes but generally not subject to entity-level U.S. federal income taxes. Deferred Income Taxes The significant items comprising deferred tax assets and liabilities is as follows (in thousands): December 31, 2017 2016 Deferred tax assets: Investment in partnership $ 13,403 $ — Stock-based compensation 85 — Intangibles 151 — Gross deferred tax assets 13,639 — Valuation allowance (8,862 ) — Deferred tax assets, net of valuation allowance 4,777 — Deferred tax liabilities: Investment in partnership (5,290 ) — Property and equipment (24 ) Gross deferred tax liabilities (5,314 ) — Net deferred tax liabilities $ (537 ) $ — As of December 31, 2017, the Company did not have any federal or state net operating loss carryforwards for income tax purposes. The Company evaluates its ability to realize deferred tax assets on a quarterly basis and establishes a valuation allowance when it is more likely than not that all or a portion of a deferred tax asset may not be realized. The Company recognized a deferred tax asset of $13.4 million associated with the basis difference in its investment in FAH, LLC upon acquiring these LLC interests. However, a portion of the total basis difference will only reverse upon the eventual sale of its interest in FAH, LLC, which we expect would result in a capital loss. As of December 31, 2017, the Company established a valuation allowance in the amount of $8.9 million against the deferred tax asset. Uncertain Tax Positions The Company regularly evaluates the likelihood of realizing the benefit from income tax positions that we have taken in various federal, state and foreign filings by considering all relevant facts, circumstances and information available. If the Company determines it is more likely than not that the position will be sustained, a benefit will be recognized at the largest amount that we believe is cumulatively greater than 50% likely to be realized. Interest and penalties related to income tax matters are classified as a component of income tax expense. Unrecognized tax benefits are recorded in other long-term liabilities on the consolidated balance sheets. We had no uncertain tax positions as of December 31, 2017. Other Matters The Company files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. The Company is subject to U.S. federal, state, and local income tax examinations by tax authorities for years after 2013 and subject to examination for all foreign income tax returns for fiscal 2017. There were no open tax examinations at December 31, 2017. Tax Receivable Agreement On November 1, 2017, the Company entered into the Tax Receivable Agreement with FAH, LLC and each of the Continuing Equity Owners that provides for the payment by the Company to the Continuing Equity Owners of 85% of the amount of tax benefits, if any, that it realizes, or in some circumstances, is deemed to realize, as a result of (i) future redemptions funded by the Company or exchanges, or deemed exchanges in certain circumstances, of common units for Class A common stock or cash, and (ii) certain additional tax benefits attributable to payments made under the Tax Receivable Agreement. FAH, LLC intends to have in effect an election under Section 754 of the Internal Revenue Code effective for each taxable year in which a redemption or exchange (including deemed exchange) of common units for cash or stock occurs. These tax benefit payments are not conditioned upon one or more of the Continuing Equity Owners maintaining a continued ownership interest in FAH, LLC. In general, the Continuing Equity Owners’ rights under the Tax Receivable Agreement are assignable, including to transferees of common units in FAH, LLC (other than the Company as transferee pursuant to a redemption or exchange of common units in FAH, LLC). The Company expects to benefit from the remaining 15% of the tax benefits, if any, that the Company may realize. At December 31, 2017, the Company did not have any obligations recorded under the Tax Receivable Agreement.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. Commitments and Contingencies The following table summarizes the Company’s future minimum commitments as of December 31, 2017 (in thousands): 2018 2019 2020 2021 2022 Thereafter Total Long term debt and related interest (1) $ 28,983 $ 28,164 $ 27,396 $ 214,516 $ — $ — $ 299,059 Operating leases 6,691 5,953 5,922 4,999 3,911 14,364 41,840 Minimum royalty obligations (2) 28,587 1,804 358 — — — 30,749 Revolving Credit Facility (3) 10,801 — — — — — 10,801 Total $ 75,062 $ 35,921 $ 33,676 $ 219,515 $ 3,911 $ 14,364 $ 382,449 (1) We estimated interest payments through the maturity of our Senior Secured Credit Facilities by applying the effective interest rate of 9.2% in effect as of December 31, 2017 under our Term Loan A Facility. See Note 10, Debt. (2) Represents minimum guaranteed royalty payments under licensing arrangements. (3) Represents the amount owed as of December 31, 2017 under our Revolving Credit Facility. License Agreements The Company enters into license agreements with various licensors of copyrighted and trademarked characters and design in connection with the products that it sells. The agreements generally require royalty payments based on product sales and in some cases may require minimum royalty and other related commitments. Employment Agreements The Company has employment agreements with certain officers. The agreements include, among other things, an annual bonus based on certain performance metrics of the Company, as defined by the board, and up to one year’s severance pay beyond termination date. Debt The Company has entered into a credit agreement which includes a term loan facility and a revolving credit facility. See Note 10, Debt. Leases The Company has entered into non-cancellable operating leases for office, warehouse, and distribution facilities, with original lease periods expiring through 2027. Some operating leases also contain the option to renew for five-year periods at prevailing market rates at the time of renewal. In addition to minimum rent, certain of the leases require payment of real estate taxes, insurance, common area maintenance charges, and other executory costs. Differences between rent expense and rent paid is recorded as deferred rent on the consolidated balance sheets. For certain leases we receive tenant improvement allowances and record those as deferred rent on the consolidated balance sheets and amortize the tenant improvement allowances on a straight-line basis over the lease term as a reduction of rent expense. Rent expense, net of sublease income, was $6.1 million, $3.7 million, $0.3 million and $1.2 million for the years ended December 31, 2017 and 2016 and the Successor 2015 Period and Predecessor 2015 Period. Legal Contingencies The Company is involved in claims and litigation in the ordinary course of business, some of which seek monetary damages, including claims for punitive damages, which are not covered by insurance. For certain pending matters, accruals have not been established because such matters have not progressed sufficiently through discovery, and/or development of important factual information and legal information is insufficient to enable the Company to estimate a range of possible loss, if any. An adverse determination in one or more of these pending matters could have an adverse effect on the Company’s consolidated financial position, results of operations or cash flows. We are, and may in the future become, subject to various legal proceedings and claims that arise in or outside the ordinary course of business. For example, on November 16, 2017, a purported stockholder of the Company filed a putative class action lawsuit in the Superior Court of Washington in and for King County against us, certain of our officers and directors, and the underwriters of our IPO, entitled Robert Lowinger v. Funko, Inc., et. al. Surratt v. Funko, Inc. et. al. Baskin v. Funko, Inc. et. al. The Ronald and Maxine Linde Foundation v. Funko et. al. Berkelhammer v. Funko, Inc. et. al.

Segments

Segments	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segments	13. Segments The Company identifies its reportable segments according to how the business activities are managed and evaluated and for which discrete financial information is available and for which is regularly reviewed by its Chief Operating Decision Maker (“CODM”) to allocate resources and assess performance. Because its CODM reviews financial performance and allocates resources at a consolidated level on a regular basis, it has one reportable segment. The following table is a summary of product categories as a percent of sales: Successor Predecessor Year ended December 31, Period from October 31, 2015 through December 31, Period from January 1, 2015 through October 30, 2017 2016 2015 2015 Figures 81.8 % 82.0 % 88.6 % 91.1 % Other 18.2 % 18.0 % 11.4 % 8.9 % The following tables present summarized geographical information (in thousands): Successor Predecessor Year ended December 31, Period from October 31, 2015 through December 31, Period from January 1, 2015 through October 30, 2017 2016 2015 2015 Net sales: United States $ 376,087 $ 352,436 $ 40,906 $ 170,239 Foreign 139,997 74,281 15,659 47,252 Total net sales $ 516,084 $ 426,717 $ 56,565 $ 217,491 December 31, 2017 2016 Long-lived assets: United States $ 24,637 $ 14,773 China and Vietnam 18,865 13,791 United Kingdom 1,194 — Total long-lived assets $ 44,696 $ 28,564

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Funko Acquisition Holdings, L.L.C. [Member]
Related Party Transactions	14. Related Party Transactions Members’ Equity Contribution On June 26, 2017, the Company issued 5,000 Class A units in exchange for a contribution of $5.0 million from several members of management and ACON. As a result of this issuance, the Company recorded equity-based compensation expense in the consolidated statements of operations of $2.2 million. ACON Equity Management Agreement On October 31, 2015, the Company entered into a management services agreement with ACON Equity Management, L.L.C. (“ACON Equity Management”), which requires payment of a monitoring fee equal to the greater of (1) $500,000 and (2) 2% prior year Adjusted EBITDA, up to a maximum fee of $2.0 million. Pursuant to the management services agreement, Funko, LLC also agreed to pay ACON Equity Management a one-time advisory fee of $2.0 million, and agreed to reimburse ACON Equity Management for certain costs and expenses in connection with ACON Equity Management’s performance under the agreement. In connection with the IPO, on November 6, 2017, the management fee agreement terminated. ACON Equity Management waived the $5.8 million termination fee. The Company recognized $1.7 million, $1.5 million and $0.3 million in management fees for the years ended December 31, 2017, 2016 and the Successor 2015, respectively. These fees are recorded within selling, general and administrative expenses. As of December 31, 2017 and 2016, $0.0 million and $0.4 million, respectively, of these fees and other amounts due to ACON Equity Management, were included within accrued expenses and other current liabilities. In addition, the Company recorded an expense for ACON Equity Management’s reimbursable expenses totaling $0.2 million for the year ended December 31, 2016; expense recorded related to the Successor 2015 Period was nominal. Promissory and Subordinated Promissory Notes In October 2015, the Company entered into subscription agreements with several members of management (the “Purchasers”) to purchase FAH, LLC Class A units having an aggregate purchase price of $0.9 million. Funko, LLC entered into a secured promissory note with each Purchaser in an amount equal to the purchase price of the Class A units purchased by such individual. Amounts outstanding under the promissory notes were collateralized by all direct or indirect ownership interests of the Purchasers in FAH, LLC. The promissory notes had an 8% interest rate compounded on an annual basis, and were recorded as a non-cash transaction within members’ equity. The Company recognized interest on a cash basis when principal payments were made, and recorded a nominal amount of interest income for the years ended December 31, 2017 and 2016. On October 5, 2017, outstanding aggregate principal and accrued interest of $0.2 million was forgiven for certain of FAH, LLC’s officers and executives. The remaining promissory notes were repaid as part of the reorganization Transactions, as defined below in “Reorganization Transactions.” See discussion of the Subordinated Promissory Notes in Note 10, Debt. The Subordinated Promissory Notes were repaid in November 2017, with proceeds from the IPO. Other Agreements In June 2017, in connection with the Loungefly Acquisition, the Company assumed a lease for the Loungefly headquarters and warehouse operations with 20310 Plummer Street LLC and entered into a global sourcing agreement with Sure Star Development Ltd. Both entities are owned by certain of the Company’s employees, who were the former owners of Loungefly. For the year ended December 31, 2017, the Company recorded $0.2 million in rental expense related to the lease, which was recorded in selling, general and administrative expenses in the Company’s consolidated statements of operations. At December 31, 2017, amounts owed to those entities were $5.7 million and were recorded in accounts payable and accrued liabilities on the consolidated balance sheet. The Company sells products to Forbidden Planet, a U.K. retailer through its wholly owned subsidiary Funko UK, Ltd. One of the investors in Forbidden Planet is an employee of Funko UK, Ltd. For the year ended December 31, 2017, the Company recorded approximately $4.2 million in net sales from business with Forbidden Planet. At December 31, 2017, accounts receivable from Forbidden Planet were $0.5 million on the consolidated balance sheet.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Employee Benefit Plans	15. Employee Benefit Plans We currently maintain the Funko 401(k) Plan, a defined contribution retirement and savings plan, for the benefit of our employees, including our named executive officers, who satisfy certain eligibility requirements. Our named executive officers are eligible to participate in the 401(k) Plan on the same terms as other full-time employees. The Code allows eligible employees to defer a portion of their compensation, within prescribed limits, on a pre-tax basis through contributions to the 401(k) Plan. Currently, we match contributions made by participants in the 401(k) Plan up to 4% of the employee earnings, and these matching contributions are fully vested as of the date on which the contribution is made. We believe that providing a vehicle for tax-deferred retirement savings though our 401(k) Plan, and making fully vested matching contributions, adds to the overall desirability of our executive compensation package and further incentivizes our employees, including our named executive officers, in accordance with our compensation policies.

Stockholder's Equity

Stockholder's Equity	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Stockholder's Equity	16. Stockholders’ Equity In connection with the Company’s IPO, the Company’s board of directors approved an amended and restated certificate of incorporation (the “Amended and Restated Certificate of Incorporation”), which became effective on November 1, 2017. The Amended and Restated Certificate of Incorporation authorizes the issuance of up to 200,000,000 shares of Class A common stock, up to 50,000,000 shares of Class B common stock and 20,000,000 shares of preferred stock, each having a par value of $0.0001 per share. Shares of Class A common stock have both economic and voting rights. Shares of Class B common stock have no economic rights, but do have voting rights. Holders of shares of Class A common stock and Class B common stock are entitled to one vote per share on all matters presented to stockholders. The Company’s board of directors has the discretion to determine the rights, preferences, privileges, restrictions and liquidation preferences of any series of preferred stock. Reorganization Transactions On November 1, 2017, in connection with the completion of the IPO, the Company completed a series of reorganization transactions (the “Transactions”). The Transactions included the following: • The amendment and restatement of the existing FAH, LLC limited liability company agreement (the “FAH LLC Agreement”) to, among other things, (i) convert all existing ownership interests (including vested profits interests and all unvested profits interests and existing warrants to purchase ownership interests in FAH, LLC) into common units of FAH, LLC (subject to common units received in exchange for unvested profits interests remaining subject to time-based vesting requirements), and (ii) appoint the Company as FAH, LLC’s sole managing member upon its acquisition of common units in connection with the IPO; • The amendment and restatement of the Company’s certificate of incorporation to, among other things, provide (i) for Class A common stock, with each share of Class A common stock entitling its holders to one vote per share on all matters presented to stockholders generally and (ii) for Class B common stock, with each share of Class B common stock entitling its holders to one vote per share on all matters presented to stockholders generally and that shares of Class B common stock may only be held by the Continuing Equity Owners and their permitted transferees; • Certain funds affiliated with ACON Funko Investors (the “Former Equity Owners”) exchanged their indirect ownership interests in common units of FAH, LLC for 12,921,039 shares of Class A common stock on a one-for-one basis; and • The Company entered into (i) a stockholders’ agreement with ACON Funko Investors and the Former Equity Owners, Fundamental Capital, LLC and Funko International, LLC (collectively, “Fundamental”) and Brian Mariotti, the Company’s Chief Executive Officer, (ii) a registration rights agreement with certain of the Original Equity Owners (including each of the Company’s executive officers), and (iii) a tax receivable agreement (the “Tax Receivable Agreement”) with FAH, LLC and each of the Continuing Equity Owners. The Transactions were effected on November 1, 2017, prior to the time the Company’s Class A common stock was registered under the Exchange Act, and prior to the completion of the IPO. FAH, LLC Recapitalization As noted above, the FAH LLC Agreement, among other things, appointed the Company as FAH, LLC’s sole managing member and reclassified all outstanding membership interests in FAH, LLC as non-voting common units. As the sole managing member of FAH, LLC, the Company controls the management of FAH, LLC. As a result, the Company consolidates FAH, LLC’s financial results and reports a non-controlling interest related to the economic interest of FAH, LLC held by the Continuing Equity Owners. The Amended and Restated Certificate of Incorporation and the FAH LLC Agreement discussed above requires FAH, LLC and the Company to, at all times, maintain (i) a one-to-one ratio between the number of shares of Class A common stock issued by the Company and the number of common units owned by the Company and (ii) a one-to-one ratio between the number of shares of Class B common stock owned by the Continuing Equity Owners and the number of common units owned by the Continuing Equity Owners (other than common units issuable upon the exercise of options and common units that are subject to time-based vesting requirements (the “Excluded Common Units”)). The Company may issue shares of Class B common stock only to the extent necessary to maintain the one-to-one ratio between the number of common units of FAH, LLC held by the Continuing Equity Owners (other than the Excluded Common Units) and the number of shares of Class B common stock issued to the Continuing Equity Owners. Shares of Class B common stock are transferable only together with an equal number of common units of FAH, LLC. Only permitted transferees of common units held by the Continuing Equity Owners will be permitted transferees of Class B common stock. The Continuing Equity Owners may from time to time at each of their options (subject, in certain circumstances, to time-based vesting requirements) require FAH, LLC to redeem all or a portion of their common units in exchange for, at the Company’s election, newly-issued shares of our Class A common stock on a one-for-one basis or a cash payment equal to a volume weighted average market price of one share of Class A common stock for each common unit redeemed, in each case in accordance with the terms of the FAH LLC Agreement; provided that, at the Company’s election, the Company may effect a direct exchange of such Class A common stock or such cash, as applicable, for such common units. The Continuing Equity Owners may exercise such redemption right for as long as their common units remain outstanding. Simultaneously with the payment of cash or shares of Class A common stock, as applicable, in connection with a redemption or exchange of common units pursuant to the terms of the FAH LLC Agreement, a number of shares of our Class B common stock registered in the name of the redeeming or exchanging Continuing Equity Owner will be cancelled for no consideration on a one-for-one basis with the number of common units so redeemed or exchanged. Initial Public Offering As noted above, on November 6, 2017, the Company completed its IPO of 10,416,666 shares of Class A common stock at a public offering price of $12.00 per share and received approximately $117.3 million in net proceeds, after deducting underwriting discounts and commissions. The Company used the net proceeds to purchase 10,416,666 newly issued common units directly from FAH, LLC at a price per unit equal to the initial public offering price per share of Class A common stock sold in the IPO less underwriting discounts and commissions. Immediately following the completion of the IPO, there were 24,975,932 shares of Class B common stock outstanding and 23,337,705 shares of Class A common stock outstanding, comprised of 10,416,666 shares issued in connection with the IPO and 12,921,039 shares issued in connection with the Transactions described above. Equity-Based Compensation Funko, Inc. 2017 Incentive Award Plan . On October 23, 2017, the Company adopted the Funko, Inc. 2017 Incentive Award Plan (the “2017 Plan”), which became effective on November 1, 2017, upon the effectiveness of the registration statement on Form S-1 (File No. 333-220856), as amended, filed with the SEC in connection with the IPO. The Company reserved a total of 5,518,518 shares of Class A common stock for issuance pursuant to the 2017 Plan. In connection with the IPO, the Company granted 1,028,500 options to purchase shares of Class A common stock to certain of its directors, executive officers and employees. A summary of 2017 Plan stock option activity for the year ended December 31, 2017 is as follows: Weighted Aggregate Remaining Funko, Inc. Stock Options Average Exercise Price Intrinsic Value Contractual Life (in thousands) (in thousands) (years) Outstanding at December 31, 2016 — Granted 1,029 $ 12.00 Exercised — Forfeited — Cancelled 18 Outstanding at December 31, 2017 1,011 $ 6,720 9.83 Options exercisable at December 31, 2017 51 $ 12.00 $ 341 9.83 Options to purchase common units in FAH, LLC. In connection with the IPO, existing options to purchase Class A units in FAH, LLC were converted into 555,867 options to purchase common units in FAH, LLC. A summary of FAH, LLC stock option activity for the year ended December 31, 2017 is as follows: Weighted Aggregate Remaining FAH, LLC Stock Options Average Exercise Price Intrinsic Value Contractual Life (in thousands) (in thousands) (years) Outstanding at December 31, 2016 3,450 Recapitalization in connection with the Transactions 556 Exercised — Forfeited — Cancelled — Outstanding at December 31, 2017 556 $ 0.41 $ 3,696 5.92 Options exercisable at December 31, 2017 509 $ 0.32 $ 3,384 5.82 Unvested common units in FAH, LLC. In connection with the IPO, unvested common units to purchase profit interests in FAH, LLC were converted into 1,901,327 unvested common units of FAH, LLC. A summary of unvested common unit activity for the year ended December 31, 2017 is as follows: Weighted Average Common Units Grant Date Fair Value (in thousands) Unvested at December 31, 2016 9,651 Recapitalization in connection with the Transactions 1,901 $ 22,812 Vested 553 6,636 Forfeited — Cancelled — Unvested at December 31, 2017 1,348 $ 16,176 Equity-based compensation expense . The Company measures and recognizes expense for its equity-based compensation granted to employees and directors based on the fair value of the awards on the grant date. The fair value of option awards is estimated at the grant date using the Black-Scholes option pricing model that requires management to apply judgment and make estimates, including: • Volatility —this is estimated based on historical volatilities of a representative group of publicly traded consumer product companies with similar characteristics • Risk-free interest rate —this is the U.S. Treasury rate as of the grant date having a term equal to the expected term of the award • Expected term —represents the estimated period of time until an award is exercised and was calculated based on the simplified method • Dividend yield —the Company does not plan to pay dividends in the foreseeable future For each of the options granted during 2017, the following were the option pricing model inputs: 2017 Plan Expected term (years) 6.25 Expected volatility 29.5 % Risk-free interest rate 2.1 % Dividend yield 0 % Equity-based compensation expense is recognized on a straight-line basis over the vesting period of the award. The Company records equity-based compensation to selling, general and administrative expense on the consolidated statement of operations. Equity-based compensation for the years ended December 31, 2017, 2016, the Successor 2015 Period and the 2015 Predecessor Period were $5.4 million, $2.4 million, $4.5 million and $9.9 million. As of December 31, 2017, there was $9.3 million of total unrecognized equity-based compensation expense. Of this, $0.2 million is related to options to purchase common units in FAH, LLC, $3.8 million is related to options to purchase Class A units in Funko, Inc. and $5.3 million is related to unvested common units in FAH, LLC. As of December 31, 2017, the Company expected to recognize these costs over a remaining weighted average period of 1.0 years for options to purchase common units in FAH, LLC, 3.7 years options to purchase Class A units in Funko, Inc and 2.0 years for common units.

Non-controlling Interests

Non-controlling Interests	12 Months Ended
	Dec. 31, 2017
Noncontrolling Interest [Abstract]
Non-controlling Interests	17. Non-controlling Interests In connection with the Transactions described in Note 16, Stockholders’ Equity, the Company became the sole managing member of FAH, LLC and as a result consolidates the financial results of FAH, LLC. The Company reports a non-controlling interest representing the common units of FAH, LLC held by the Continuing Equity Owners. Changes in Funko, Inc.’s ownership interest in FAH, LLC while Funko, Inc. retains its controlling interest in FAH, LLC will be accounted for as equity transactions. As such, future redemptions or direct exchanges of common units of FAH, LLC by the Continuing Equity Owners will result in a change in ownership and reduce or increase the amount recorded as non-controlling interest and increase or decrease additional paid-in capital when FAH, LLC has positive or negative net assets, respectively. The Company used the net proceeds from its IPO to purchase 10,416,666 newly-issued common units of FAH, LLC. Additionally, in connection with the Transactions, certain funds affiliated with the Former Equity Owners exchanged their indirect ownership interests in common units of FAH, LLC for 12,921,039 shares of Class A common stock on a one-for-one basis. As of December 31, 2017, Funko, Inc. owned 23,337,705 of FAH, LLC common units, representing a 48.3% economic ownership interest in FAH, LLC.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share	18. Earnings per Share Basic and Diluted Earnings per Share Basic earnings per share of Class A common stock is computed by dividing net income available to Funko, Inc. by the weighted-average number of shares of Class A common stock outstanding during the period. Diluted earnings per share of Class A common stock is computed by dividing net income available to Funko, Inc. by the weighted-average number of shares of Class A common stock outstanding adjusted to give effect to potentially dilutive securities. As described in Note 16, Stockholders’ Equity, on November 1, 2017, the LLC Agreement was amended and restated to, among other things, (i) provide for a new single class of common membership interests, the common units of FAH, LLC, and (ii) exchange all of the then-existing membership interests of the Original Equity Owners for common units of FAH, LLC. This Recapitalization changed the relative membership rights of the Original Equity Owners such that retroactive application of the Recapitalization to periods prior to the IPO for the purposes of calculating earnings per share would not be appropriate. Prior to the IPO, the FAH, LLC membership structure included Class A Units, Profits Units and HR Units. The Company analyzed the calculation of earnings per unit for periods prior to the IPO using the two-class method and determined that it resulted in values that would not be meaningful to the users of these consolidated financial statements. Therefore, earnings per share information has not been presented for periods prior to the IPO on November 6, 2017. The basic and diluted earnings per share period for the year ended December 31, 2017 represents only the period of November 6, 2017 to December 31, 2017. The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted earnings per share of Class A common stock: Year Ended December 31, 2017 Numerator: Net income attributable to Funko, Inc. $ 2,916 Less: net income attributable to non-controlling interests 1,875 Net income attributable to Funko, Inc. — basic $ 1,041 Add : Reallocation of net income attributable to non- controlling interests from the assumed exchange of common units of FAH, LLC for Class A common stock 1,116 Net income attributable to Funko, Inc. — diluted $ 2,157 Denominator: Weighted-average shares of Class A common stock outstanding — basic 23,337,705 Add: Dilutive common units of FAH, LLC that are convertible into Class A common stock 27,297,348 Weighted-average shares of Class A common stock outstanding — diluted 50,635,053 Earnings per share of Class A common stock — basic $ 0.04 Earnings per share of Class A common stock — diluted $ 0.04 For the year ended December 31, 2017, 1.0 million stock options and 0.8 million unvested common units were excluded from the weighted-average in the computation of diluted earnings per share of Class A common stock because the effect would have been anti-dilutive. Shares of the Company’s Class B common stock do not participate in the earnings or losses of the Company and are therefore not participating securities. As such, separate presentation of basic and diluted earnings per share of Class B common stock under the two-class method has not been presented.

Quarterly Financial Information

Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information (Unaudited)	19. Quarterly Financial Information (Unaudited) Three Months Ended Dec. 31, 2017 Sept. 30, 2017 June 30, 2017 March 31, 2017 Dec. 31, 2016 Sept. 30, 2016 June 30, 2016 March 31, 2016 (In thousands) Net sales $ 169,474 $ 142,812 $ 104,746 $ 99,052 $ 132,412 $ 118,044 $ 101,287 $ 74,974 Cost of sales (exclusive of depreciation and amortization) 102,926 84,387 66,005 64,061 82,813 71,784 70,310 55,489 Selling, general and administrative expenses 37,532 32,511 25,809 25,092 21,744 18,694 20,034 17,053 Net income (loss) 7,501 8,264 (4,538 ) (5,627 ) 15,754 17,153 1,009 (7,036 ) Net income attributable to non-controlling interests 1,875 - - - - - - - Basic earnings per share $ 0.04 — - - - - - - Dilutive earnings per share $ 0.04 — - - - - - -

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	20. Subsequent Events On March 7, 2018, the Company entered into an amendment to its credit agreement which provides for, among other things, (i) a $13.0 million prepayment of the amounts owing under the Term Loan A Facility on the effective date of the amendment, with no changes in the amount of future amortization payments, (ii) a reduction in the interest rate margins (a) for the Term Loan A Facility, from 6.25% to 5.50% for base rate loans and 7.25% to 6.50% for LIBOR rate loans and (b) for the Revolving Credit Facility, from 2.50% to 1.75% for LIBOR rate loans, (iii) a 1% prepayment premium on prepayments under both the Term Loan A Facility and the Revolving Credit Facility for 180 days after the effective date of the amendment, and (iv) a $20.0 million increase to the borrowing base under the Revolving Credit Facility, so long as no loan party formed under the laws of England and Wales or Funko UK, Ltd. incurs secured indebtedness for borrowed money. On March 15, 2018, Toys “R” Us, Inc. announced the wind down of its US operations and the potential insolvency proceedings of certain of its subsidiaries. Based on the information available to management, the Company determined that it was appropriate as of December 31, 2017 to increase the allowance for doubtful accounts in Accounts Receivable, net by $2.0 million which represents the unpaid accounts receivable balance related to sales prior to the balance sheet date. The Company also recorded $2.0 million of bad debt expense in selling, general, and administrative expenses for the year ended December 31, 2017.

Basis of Presentation and Des28

Basis of Presentation and Description of Business (Policies) - Funko Acquisition Holdings, L.L.C. [Member]	12 Months Ended
	Dec. 31, 2017
Use of Estimates	Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates and assumptions.
Cash Equivalents	Cash Equivalents Cash equivalents include amounts due from third-party financial institutions for credit and debit card transactions. These receivables typically settle in less than five days and were $0.1 million for both December 31, 2017 and 2016.
Concentrations of Business and Credit Risk	Concentrations of Business and Credit Risk The Company grants credit to its customers on an unsecured basis. As of December 31, 2017 and 2016, the balance of accounts receivable consisted of 9% and 17%, respectively, of amounts owed from the largest customer for the given period. The collection of these receivables has been within the terms of the associated customer agreement. For the year ended December 31, 2017, there was no individual customer that generated net sales over 10%. For the year ended December 31, 2016, approximately 12% of sales was generated from one customer. For the Successor 2015 Period, approximately 24%, 20%, and 13% of sales were generated from three customers. For the Predecessor 2015 Period, there was no individual customer that generated net sales over 10%. For the year ended December 31, 2017, there were The Company maintains its cash within bank deposit accounts at high quality, accredited financial institutions. These amounts at times may exceed federally insured limits. The Company has not experienced any credit losses in such accounts and does not believe it is exposed to significant credit risk on cash.
Inventory	Inventory Inventory consists primarily of figures, plush, accessories and other finished goods, and is accounted for using the first-in, first-out (“FIFO”) method. The Company maintains reserves for excess and obsolete inventories to reflect the inventory balance at the lower of cost or net realizable value. This valuation requires us to make judgments, based on currently available information, about the likely method of disposition, such as through sales to customers, or liquidation, and expected recoverable value of each disposition category. The Company estimates obsolescence based on assumptions regarding future demand. Inventory costs include direct product costs and freight costs.
Property and Equipment	Property and Equipment Property and equipment is stated at historical cost, net of accumulated depreciation, and, if applicable, impairment charges. Depreciation of property and equipment is recorded using the straight-line method over the shorter of the estimated useful life of the asset or the lease term. The estimated useful lives of our property and equipment are generally as follows: Asset Lives (in years) Tooling and molds 2 Furniture, fixtures, and warehouse equipment 5 to 7 Computer equipment, software and other 3 to 5 Leasehold improvements Lesser of useful life or term of lease
Revenue Recognition and Sales Allowance	Revenue Recognition and Sales Allowance Revenue from the sale of Company products is recognized when all of the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) there are no uncertainties regarding customer acceptance; (3) the selling price is fixed or determinable; and (4) collectability is reasonably assured. The majority of revenue is recognized upon shipment of products. The Company routinely enters into arrangements with its customers to provide sales incentives, and provides allowances for returns and defective merchandise. Such programs are based primarily on customer purchases and specified factors relating to sales to consumers. While the majority of sales adjustments are readily determinable at period end and do not require estimates, certain sales adjustments require management to make estimates. In making these estimates, management considers all available information, including the overall business environment, historical trends and information from customers. Sales incentives and allowances for returns and defective merchandise are recorded as sales adjustments and reduce revenue in the period the related revenue is Amounts received prior to satisfying the revenue recognition criteria are recorded as deferred revenue on the consolidated balance sheets. Deferred revenue is classified as a current liability based on the expectation of recognition within 12 months following the date of each balance sheet. Sales terms do not allow for a right of return except in relation to a manufacturing defect. Sales taxes collected on behalf of governmental authorities are recorded on a net basis and excluded from revenue.
Shipping Revenue and Costs	Shipping Revenue and Costs Shipping and handling costs include inbound freight costs and the cost to ship product to the customer and are included in cost of sales. Shipping costs billed to customers are included in net sales.
Advertising and Marketing Costs	Advertising and Marketing Costs Advertising and marketing costs are expensed when the advertising or marketing event takes place. These costs include the fees to participate in trade shows and Comic-Cons, as well as costs to develop promotional video and other online content created for advertising purposes. These costs are included in selling, general and administrative expenses and for the years ended December 31, 2017 and 2016, the Successor 2015 Period and the Predecessor 2015 Period were $9.1 million, $6.8 million, $0.5 million and The Company enters into cooperative advertising arrangements with customers. The fees related to these arrangements are recorded as a reduction of net sales in the accompanying consolidated statements of operations because the Company has determined it does not receive an identifiable benefit and cannot reasonably estimate the fair value of these arrangements.
Product Design and Development Costs	Product Design and Development Costs Product design and development costs are recognized in selling, general and administrative expenses in the statements of operations as incurred. Product design and development costs for the years ended December 31, 2017 and 2016, the Successor 2015 Period and the Predecessor 2015 Period were $4.7 million, $2.3 million, $0.3 million and $0.8 million, respectively.
Recently Adopted Accounting Standards and Recent Accounting Pronouncements Not Yet Adopted	Recently Adopted Accounting Standards Equity-based Compensation. In March 2016, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) which simplifies several aspects of accounting for employee share-based payment transactions, including the accounting for income taxes, forfeitures, and classification in the statement of cash flows. The guidance also allows for a policy election to account for forfeitures as they occur rather than on an estimated basis. The Company adopted the new standard effective January 1, 2017 and has elected to account for forfeitures as they occur. The amendment related to accounting for excess tax benefits and deficiencies was adopted prospectively and did not have an impact on the Company’s financial statements, as the Company had a limited liability company flow through structure prior to the IPO. Based upon the Company's history of forfeitures, the election to account for forfeitures as they occur did not have a material impact on its consolidated financial statements, however, going forward, the actual impact could differ from the Company’s expectation, as any impact will be based on future forfeitures. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements. Acquisition Accounting . In September 2015, the FASB issued an ASU to simplify the accounting for adjustments made to provisional amounts recognized in a business combination. The guidance eliminates the requirement to retrospectively account for those adjustments and requires companies to recognize the adjustments to provisional amounts identified during the measurement period in the reporting period in which the adjustments are determined. The Company adopted the new standard in the first quarter of 2017. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements. Inventory. In July 2015, the FASB issued guidance simplifying the measurement of inventory. This standard requires entities that use inventory methods other than the last-in, first-out (“LIFO”) or retail inventory method to measure inventory at the lower of cost or net realizable value. The Company adopted the new standard effective January 1, 2017. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements. Goodwill Impairment. In January 2017, the FASB issued an ASU to simplify the test for goodwill impairment and removes step 2 from the goodwill impairment test. Early adoption is permitted for interim or annual goodwill impairment tests performed after January 1, 2017. The Company adopted this standard on October 1, 2017 for the year beginning January 1, 2017, in connection with its annual impairment testing. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements. Recent Accounting Pronouncements Not Yet Adopted Lease Accounting . In February 2016, the FASB issued guidance related to lease accounting to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The new guidance requires lessees to recognize all leases with a term of more than 12 months as lease assets and lease liabilities. A modified retrospective transition approach is required for leases existing at, or entered into after, the earliest period presented. The new standard is effective for the Company beginning January 1, 2019. Early adoption is permitted. The Company is evaluating the impact the adoption of this standard will have on its consolidated financial statements. Revenue Recognition . In May 2014, the FASB issued a comprehensive new revenue recognition standard. The new standard allows for a full retrospective approach to transition or a modified retrospective approach. This guidance is effective for the Company beginning January 1, 2018. The Company adopted the new standard on January 1, 2018 using the modified retrospective basis. Revenue recognition from the sale of finished product to our customers, which is the majority of our revenues, is not expected to change under the new standard in the periods following adoption. Statement of Cash Flows . In August 2016, the FASB issued a standard which clarifies how entities should classify certain cash receipts and cash payments in the statement of cash flows. The standard is effective for the Company beginning January 1, 2018, and it is currently evaluating the effect the standard will have on its consolidated statement of cash flows. Definition of a Business . In January 2017, the FASB issued a standard which provides a new framework for determining whether transactions should be accounted for as acquisitions (or dispositions) of assets or a business. The standard is effective for the Company beginning January 1, 2018, and it is currently evaluating the effect the standard will have on its consolidated financial statements. Stock Compensation Modifications . In May 2017, the FASB issued a standard which clarifies the accounting for a stock-based compensation award that has been modified. The standard is effective for awards modified by the Company on or after January 1, 2018. The Company is currently evaluating the effect the standard will have on its consolidated financial statements.

Significant Accounting Polici29

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Schedule of Estimated Useful Lives of Property and Equipment	The estimated useful lives of our property and equipment are generally as follows: Asset Lives (in years) Tooling and molds 2 Furniture, fixtures, and warehouse equipment 5 to 7 Computer equipment, software and other 3 to 5 Leasehold improvements Lesser of useful life or term of lease

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Summary of Purchase Consideration	The purchase consideration for the acquisitions was as follows: Purchase Consideration Loungefly Underground Toys Limited A Large Evil Corporation Limited (in thousands) Cash paid $ 16,113 $ 12,554 $ 3,862 Transaction fees paid (incurred) on behalf of seller 1,777 — — Working capital adjustment to be paid in cash — 1,784 1,003 Fair value of Class A Units issued 2,131 3,182 — Fair value of contingent consideration — 2,470 — Estimated purchase consideration $ 20,021 $ 19,990 $ 4,865
Summary of Purchase Price Allocations	The purchase price allocations for the acquisitions were as follows: Assets (Liabilities) Acquired (Assumed) at Fair Value Loungefly Underground Toys Limited A Large Evil Corporation Limited (in thousands) Cash $ 1,501 $ — $ 645 Accounts receivable 3,315 — 30 Inventory 1,799 15,263 — Other current assets 205 1,122 321 Property and equipment 214 289 76 Intangible assets 14,295 6,500 — Goodwill 6,655 2,999 4,000 Current liabilities (7,963 ) (6,183 ) (207 ) Estimated consideration transferred $ 20,021 $ 19,990 $ 4,865
Summary of Estimated Identifiable Intangible Assets Acquired	The following table summarizes the estimated identifiable intangible assets acquired in connection with the transactions described above and their estimated useful lives: Estimated Fair Value of Assets Acquired Loungefly Underground Toys Limited Estimated Useful Life (in thousands) (Years) Intangible asset type: Customer relationships $ 960 $ 3,700 10 Licensor relationships 11,225 2,500 10 Trade name 2,110 — 10 Supplier relationships — 300 2 Intangible assets $ 14,295 $ 6,500

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table presents the balances of goodwill as of December 31, 2017 and 2016 (in thousands). Goodwill Balance as of January 1, 2016 $ 97,453 Acquisitions — Balance as of December 31, 2016 $ 97,453 Acquisitions 13,654 Foreign currency remeasurement (205 ) Balance as of December 31, 2017 $ 110,902
Schedule of Identified Intangible Assets by Major Class	The following table provides the details of identified intangible assets, by major class, for the periods indicated (in thousands): December 31, 2017 December 31, 2016 Estimated Useful Life (Years) Gross Carrying Amount Accumulated Amortization Intangible Assets, Net Gross Carrying Amount Accumulated Amortization Intangible Assets, Net Intangible assets subject to amortization: Intellectual property 20 $ 114,411 $ (12,395 ) $ 102,016 $ 114,411 $ (6,674 ) $ 107,737 Trade names 10 - 20 83,468 (9,375 ) 74,093 81,358 (4,746 ) 76,612 Customer relationships 10 - 20 68,060 (7,268 ) 60,792 63,129 (3,682 ) 59,447 Licensor relationships 10 - 20 13,908 (341 ) 13,567 — — — Supplier relationships 2 322 (141 ) 181 — — — Balance at December 31, 2017 $ 280,169 $ (29,520 ) $ 250,649 $ 258,898 $ (15,102 ) $ 243,796
Schedule of Future Five Year Amortization of Intangible Assets	The future five-year amortization of intangibles subject to amortization at December 31, 2017 was as follows (in thousands): Amortization 2018 $ 15,200 2019 15,052 2020 15,039 2021 15,039 2022 15,039 Thereafter 175,280 Total $ 250,649

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following (in thousands): December 31, 2017 2016 Accounts receivable $ 119,333 $ 86,342 Less: Allowance for doubtful accounts (3,855 ) (2,735 ) Accounts receivable, net $ 115,478 $ 83,607
Activity in Allowance for Doubtful Accounts	Activity in our allowance for doubtful accounts was as follows: December 31, 2017 2016 Allowance for doubtful accounts - beginning $ 2,735 $ 205 Charged to costs and other 5,457 2,702 Write offs (4,337 ) (172 ) Allowance for doubtful accounts - ending $ 3,855 $ 2,735

Prepaid Expenses and Other Cu33

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Prepaid Expense And Other Assets Current [Abstract]
Summary of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consisted of the following (in thousands): December 31, 2017 2016 Prepaid deposits for inventory and molds $ 10,916 $ 10,473 Prepaid royalties, net 6,391 6,903 Other prepaid expenses and current assets 4,420 1,664 Prepaid expenses and other current assets $ 21,727 $ 19,040

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Summary of Property and Equipment, Net	Property and equipment, net consisted of the following (in thousands): December 31, 2017 2016 Tooling and molds $ 50,125 $ 28,942 Leasehold improvements 14,894 4,970 Computer equipment, software and other 5,628 2,346 Furniture, fixtures and warehouse equipment 7,282 4,220 Construction in progress 363 5,452 $ 78,292 $ 45,930 Less: Accumulated depreciation (37,854 ) (20,457 ) Property and equipment, net $ 40,438 $ 25,473

Accrued Expenses and Other Cu35

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Accrued Liabilities And Other Current Liabilities [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities consisted of the following (in thousands): December 31, 2017 2016 Accrued payroll and compensation $ 8,209 $ 4,768 Deferred revenue 3,283 3,754 Accrued shipping & freight costs 3,235 2,811 Acquisition related current liabilities 3,685 - Other current liabilities 8,620 2,413 Accrued liabilities and other current liabilities $ 27,032 $ 13,746

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2017
Funko Acquisition Holdings, L.L.C. [Member]
Summary of Fair Value and Changes to Fair Value of Level 3 Financial Liabilities	The following table sets forth the fair value and a summary of changes to the fair value of these Level 3 financial liabilities (in thousands): Contingent Consideration Balance at December 31, 2016 $ 25,000 Additions 2,470 Payments (25,000 ) Changes in fair value 30 Balance at December 31, 2017 $ 2,500

Debt (Tables)

Debt (Tables) - Funko Acquisition Holdings, L.L.C. [Member]	12 Months Ended
	Dec. 31, 2017
Summary of Debt	Debt consists of the following (in thousands): December 31, 2017 2016 Line of credit $ 10,801 $ 6,729 Term Loan A Facility 228,400 $ 217,400 Debt issuance costs (5,302 ) (6,376 ) Total term debt 223,098 211,024 Less: current portion 7,928 7,130 Long-term debt, net $ 215,170 $ 203,894
Maturities of Long-term Debt	Maturities of long-term debt for each of the next five years and thereafter are as follows (in thousands): Term Loan A Facility 2018 $ 9,400 2019 9,400 2020 9,400 2021 200,200 2022 — Thereafter — Total $ 228,400

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Summary of Income (Loss) Before Income Taxes	Income (loss) before income taxes consisted of (in thousands): Successor Predecessor Period from Period from October 31, January 1, 2015 through 2015 through Year Ended December 31, December 31, October 30, 2017 2016 2015 2015 Domestic $ 4,471 $ 26,880 $ (15,561 ) $ 27,499 Foreign 2,669 — — — Income (loss) before income taxes $ 7,140 $ 26,880 $ (15,561 ) $ 27,499
Summary of Income Tax Expense	The components of the Company’s income tax expense consisted of the following (in thousands): Successor Predecessor Period from Period from October 31, January 1, 2015 through 2015 through Year Ended December 31, December 31, October 30, 2017 2016 2015 2015 Current income taxes: Federal $ 941 $ — $ — $ — State and local 365 — — — Foreign 952 — — — Current income taxes $ 2,258 $ — $ — $ — Deferred income taxes: Federal $ (651 ) — — — State and local (16 ) — — — Foreign (51 ) — — — Deferred income taxes $ (718 ) $ — $ — $ — Income tax expense $ 1,540 $ — $ — $ —
Reconciliation of Income Tax Expense	A reconciliation of income tax expense from operations computed at the U.S. federal statutory income tax rate to the Company’s effective income tax rate is as follows: Successor Predecessor Period from Period from October 31, January 1, 2015 through 2015 through Year Ended December 31, December 31, October 30, 2017 2016 2015 2015 Expected U.S. federal income taxes at statutory rate 34.0 % 34.0 % 34.0 % 34.0 % State and local income taxes, net of federal benefit 4.6 % 0.0 % 0.0 % 0.0 % Foreign taxes 12.6 % 0.0 % 0.0 % 0.0 % Non-deductible expenses 1.7 % 0.0 % 0.0 % 0.0 % Enactment of the Tax Cuts and Jobs Act 65.7 % 0.0 % 0.0 % 0.0 % Change in valuation allowance -70.3 % Non-controlling interest -9.6 % 0.0 % 0.0 % 0.0 % LLC flow-through structure -17.1 % -34.0 % -34.0 % -34.0 % Income tax expense 21.6 % 0.0 % 0.0 % 0.0 %
Summary of Deferred Tax Assets and Liabilities	The significant items comprising deferred tax assets and liabilities is as follows (in thousands): December 31, 2017 2016 Deferred tax assets: Investment in partnership $ 13,403 $ — Stock-based compensation 85 — Intangibles 151 — Gross deferred tax assets 13,639 — Valuation allowance (8,862 ) — Deferred tax assets, net of valuation allowance 4,777 — Deferred tax liabilities: Investment in partnership (5,290 ) — Property and equipment (24 ) Gross deferred tax liabilities (5,314 ) — Net deferred tax liabilities $ (537 ) $ —

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Schedule of Future Minimum Commitments	The following table summarizes the Company’s future minimum commitments as of December 31, 2017 (in thousands): 2018 2019 2020 2021 2022 Thereafter Total Long term debt and related interest (1) $ 28,983 $ 28,164 $ 27,396 $ 214,516 $ — $ — $ 299,059 Operating leases 6,691 5,953 5,922 4,999 3,911 14,364 41,840 Minimum royalty obligations (2) 28,587 1,804 358 — — — 30,749 Revolving Credit Facility (3) 10,801 — — — — — 10,801 Total $ 75,062 $ 35,921 $ 33,676 $ 219,515 $ 3,911 $ 14,364 $ 382,449 (1) We estimated interest payments through the maturity of our Senior Secured Credit Facilities by applying the effective interest rate of 9.2% in effect as of December 31, 2017 under our Term Loan A Facility. See Note 10, Debt. (2) Represents minimum guaranteed royalty payments under licensing arrangements. (3) Represents the amount owed as of December 31, 2017 under our Revolving Credit Facility.

Segments (Tables)

Segments (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Summary of Product Categories as Percent of Sales	The following table is a summary of product categories as a percent of sales: Successor Predecessor Year ended December 31, Period from October 31, 2015 through December 31, Period from January 1, 2015 through October 30, 2017 2016 2015 2015 Figures 81.8 % 82.0 % 88.6 % 91.1 % Other 18.2 % 18.0 % 11.4 % 8.9 %
Summary of Net Sales and Long-Lived Assets	The following tables present summarized geographical information (in thousands): Successor Predecessor Year ended December 31, Period from October 31, 2015 through December 31, Period from January 1, 2015 through October 30, 2017 2016 2015 2015 Net sales: United States $ 376,087 $ 352,436 $ 40,906 $ 170,239 Foreign 139,997 74,281 15,659 47,252 Total net sales $ 516,084 $ 426,717 $ 56,565 $ 217,491 December 31, 2017 2016 Long-lived assets: United States $ 24,637 $ 14,773 China and Vietnam 18,865 13,791 United Kingdom 1,194 — Total long-lived assets $ 44,696 $ 28,564

Stockholder's Equity (Tables)

Stockholder's Equity (Tables)	12 Months Ended
	Dec. 31, 2017
Summary of Unvested Common Unit Activity	A summary of unvested common unit activity for the year ended December 31, 2017 is as follows: Weighted Average Common Units Grant Date Fair Value (in thousands) Unvested at December 31, 2016 9,651 Recapitalization in connection with the Transactions 1,901 $ 22,812 Vested 553 6,636 Forfeited — Cancelled — Unvested at December 31, 2017 1,348 $ 16,176
Schedule of Option Pricing Model Inputs	For each of the options granted during 2017, the following were the option pricing model inputs: 2017 Plan Expected term (years) 6.25 Expected volatility 29.5 % Risk-free interest rate 2.1 % Dividend yield 0 %
Funko Acquisition Holdings, L.L.C. [Member]
Summary of Stock Option Activity	A summary of FAH, LLC stock option activity for the year ended December 31, 2017 is as follows: Weighted Aggregate Remaining FAH, LLC Stock Options Average Exercise Price Intrinsic Value Contractual Life (in thousands) (in thousands) (years) Outstanding at December 31, 2016 3,450 Recapitalization in connection with the Transactions 556 Exercised — Forfeited — Cancelled — Outstanding at December 31, 2017 556 $ 0.41 $ 3,696 5.92 Options exercisable at December 31, 2017 509 $ 0.32 $ 3,384 5.82
2017 Plan [Member]
Summary of Stock Option Activity	A summary of 2017 Plan stock option activity for the year ended December 31, 2017 is as follows: Weighted Aggregate Remaining Funko, Inc. Stock Options Average Exercise Price Intrinsic Value Contractual Life (in thousands) (in thousands) (years) Outstanding at December 31, 2016 — Granted 1,029 $ 12.00 Exercised — Forfeited — Cancelled 18 Outstanding at December 31, 2017 1,011 $ 6,720 9.83 Options exercisable at December 31, 2017 51 $ 12.00 $ 341 9.83

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2017
Class A Common Stock [Member]
Schedule of Reconciliations of Numerators and Denominators Used to Compute Basic and Diluted Earnings Per Share	The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted earnings per share of Class A common stock: Year Ended December 31, 2017 Numerator: Net income attributable to Funko, Inc. $ 2,916 Less: net income attributable to non-controlling interests 1,875 Net income attributable to Funko, Inc. — basic $ 1,041 Add : Reallocation of net income attributable to non- controlling interests from the assumed exchange of common units of FAH, LLC for Class A common stock 1,116 Net income attributable to Funko, Inc. — diluted $ 2,157 Denominator: Weighted-average shares of Class A common stock outstanding — basic 23,337,705 Add: Dilutive common units of FAH, LLC that are convertible into Class A common stock 27,297,348 Weighted-average shares of Class A common stock outstanding — diluted 50,635,053 Earnings per share of Class A common stock — basic $ 0.04 Earnings per share of Class A common stock — diluted $ 0.04

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information (Unaudited)	Three Months Ended Dec. 31, 2017 Sept. 30, 2017 June 30, 2017 March 31, 2017 Dec. 31, 2016 Sept. 30, 2016 June 30, 2016 March 31, 2016 (In thousands) Net sales $ 169,474 $ 142,812 $ 104,746 $ 99,052 $ 132,412 $ 118,044 $ 101,287 $ 74,974 Cost of sales (exclusive of depreciation and amortization) 102,926 84,387 66,005 64,061 82,813 71,784 70,310 55,489 Selling, general and administrative expenses 37,532 32,511 25,809 25,092 21,744 18,694 20,034 17,053 Net income (loss) 7,501 8,264 (4,538 ) (5,627 ) 15,754 17,153 1,009 (7,036 ) Net income attributable to non-controlling interests 1,875 - - - - - - - Basic earnings per share $ 0.04 — - - - - - - Dilutive earnings per share $ 0.04 — - - - - - -

Basis of Presentation and Des44

Basis of Presentation and Description of Business - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Nov. 06, 2017	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Net proceeds from initial offering after deducting underwriting discounts and commissions		$ 117,337
IPO [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Formation date		Apr. 21, 2017
Corporation state name		Delaware
IPO [Member] | Class A Common Stock [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Shares issued under IPO	10,416,666
Sale of stock price per share	$ 12
Net proceeds from initial offering after deducting underwriting discounts and commissions	$ 117,300
ACON Acquisition [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Business acquisition date		Oct. 30, 2015
Funko Acquisition Holdings, L.L.C. [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Formation date		Sep. 24, 2015
Ownership percentage		48.30%
Funko Acquisition Holdings, L.L.C. [Member] | Common Units [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of shares sold	10,416,666
Funko Acquisition Holdings, L.L.C. [Member] | IPO [Member] | Class A Common Stock [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Shares issued under IPO		10,416,666
Funko Holdings LLC [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Formation date		May 28, 2013
Funko Holdings LLC [Member] | Funko Acquisition Holdings, L.L.C. [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Ownership percentage		100.00%
Funko Holdings LLC [Member] | Funko Acquisition Holdings, L.L.C. [Member] | Funko LLC [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Ownership percentage		100.00%

Significant Accounting Polici45

Significant Accounting Policies - Additional Information (Detail)

2 Months Ended

3 Months Ended

10 Months Ended

12 Months Ended

Dec. 31, 2015USD ($)CustomerLicenseAgreement

Dec. 31, 2017USD ($)

Sep. 30, 2017USD ($)

Jun. 30, 2017USD ($)

Mar. 31, 2017USD ($)

Dec. 31, 2016USD ($)

Sep. 30, 2016USD ($)

Jun. 30, 2016USD ($)

Mar. 31, 2016USD ($)

Oct. 30, 2015USD ($)

Dec. 31, 2017USD ($)

Dec. 31, 2016USD ($)CustomerLicenseAgreement

Significant Accounting Policies [Line Items]

Cash receivables

$ 100,000

$ 100,000

$ 100,000

$ 100,000

Selling, general, and administrative expenses

$ 13,894,000

$ 37,532,000

$ 32,511,000

$ 25,809,000

$ 25,092,000

$ 21,744,000

$ 18,694,000

$ 20,034,000

$ 17,053,000

120,944,000

77,525,000

Advertising and Marketing Costs [Member]

Significant Accounting Policies [Line Items]

Selling, general, and administrative expenses

500

9,100

6,800

Product Design and Development Costs [Member]

Significant Accounting Policies [Line Items]

Selling, general, and administrative expenses

$ 300

$ 4,700

$ 2,300

Predecessor [Member]

Significant Accounting Policies [Line Items]

Selling, general, and administrative expenses

$ 37,145,000

Predecessor [Member] | Advertising and Marketing Costs [Member]

Significant Accounting Policies [Line Items]

Selling, general, and administrative expenses

3,300

Predecessor [Member] | Product Design and Development Costs [Member]

Significant Accounting Policies [Line Items]

Selling, general, and administrative expenses

$ 800

Credit Concentration Risk [Member] | Accounts Receivable [Member]

Significant Accounting Policies [Line Items]

Concentration risk percentage

9.00%

17.00%

Customer Concentration Risk [Member] | Sales Revenue [Member]

Significant Accounting Policies [Line Items]

Number Of customer | Customer

3

1

Number of license agreements | LicenseAgreement

2

1

Customer Concentration Risk [Member] | Sales Revenue [Member] | License Agreements One [Member]

Significant Accounting Policies [Line Items]

Concentration risk percentage

23.00%

15.00%

Customer Concentration Risk [Member] | Sales Revenue [Member] | License Agreements Two [Member]

Significant Accounting Policies [Line Items]

Concentration risk percentage

12.00%

Customer Concentration Risk [Member] | Sales Revenue [Member] | Customer One [Member]

Significant Accounting Policies [Line Items]

Concentration risk percentage

24.00%

12.00%

Customer Concentration Risk [Member] | Sales Revenue [Member] | Customer Two [Member]

Significant Accounting Policies [Line Items]

Concentration risk percentage

20.00%

Customer Concentration Risk [Member] | Sales Revenue [Member] | Customer Three [Member]

Significant Accounting Policies [Line Items]

Concentration risk percentage

13.00%

Maximum [Member]

Significant Accounting Policies [Line Items]

Cash equivalents, receivables settlement term

5 days

Significant Accounting Polici46

Significant Accounting Policies - Schedule of Estimated Useful Lives of Property and Equipment (Detail)	12 Months Ended
	Dec. 31, 2017
Tooling and Molds [Member]
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives (in years)	2 years
Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Leasehold improvements	Lesser of useful life or term of lease
Minimum [Member] | Furniture, Fixtures and Warehouse Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives (in years)	5 years
Minimum [Member] | Computer Equipment, Software and Other [Member]
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives (in years)	3 years
Maximum [Member] | Furniture, Fixtures and Warehouse Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives (in years)	7 years
Maximum [Member] | Computer Equipment, Software and Other [Member]
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives (in years)	5 years

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail) $ in Thousands	Nov. 28, 2017USD ($)	Jun. 28, 2017USD ($)	Jan. 27, 2017USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2017USD ($)Acquisition	Dec. 31, 2016USD ($)
Business Acquisition [Line Items]
Contingent consideration payable					$ 2,500				$ 25,000				$ 2,500	$ 2,500	$ 2,500	$ 25,000
Acquisition transaction costs				$ 7,559											3,641	1,140
Net sales prior to acquisition				56,565	169,474	$ 142,812	$ 104,746	$ 99,052	132,412	$ 118,044	$ 101,287	$ 74,974			516,084	426,717
Income tax expense															1,540
Goodwill				$ 97,453	110,902				97,453				110,902	110,902	110,902	97,453
A Large Evil Corporation Limited [Member]
Business Acquisition [Line Items]
Date of acquisition	Nov. 28, 2017
Cash consideration paid	$ 3,862
Contingent consideration payable	1,000
Acquisition transaction costs															100
Business acquisition, working capital adjustments	1,003
Loungefly [Member]
Business Acquisition [Line Items]
Cash consideration paid		$ 16,113
Transaction fees		1,777
Loungefly [Member] | Class A Units [Member]
Business Acquisition [Line Items]
Equity consideration paid		2,131
Underground Toys Limited [Member]
Business Acquisition [Line Items]
Cash consideration paid			$ 12,554
Business acquisition, working capital adjustments			1,784
Underground Toys Limited [Member] | Other Income
Business Acquisition [Line Items]
Foreign currency transaction gain															$ 700
Underground Toys Limited [Member] | Class A Units [Member]
Business Acquisition [Line Items]
Equity consideration paid			3,182
Funko Acquisition Holdings, L.L.C. [Member]
Business Acquisition [Line Items]
Number of business acquired | Acquisition															3
Funko Acquisition Holdings, L.L.C. [Member] | A Large Evil Corporation Limited [Member]
Business Acquisition [Line Items]
Goodwill	$ 4,000
Funko Acquisition Holdings, L.L.C. [Member] | Loungefly [Member]
Business Acquisition [Line Items]
Date of acquisition															Jun. 28, 2017
Cash consideration paid		17,900
Acquisition transaction costs															$ 1,100
Transaction fees		1,800
Business acquisition, working capital adjustments															$ 1,400
Actual net sales from acquisition date													17,000
Actual net income from acquisition date													2,200
Goodwill		6,655
Funko Acquisition Holdings, L.L.C. [Member] | Loungefly [Member] | Class A Units [Member]
Business Acquisition [Line Items]
Equity consideration paid		$ 2,100
Funko Acquisition Holdings, L.L.C. [Member] | Underground Toys Limited [Member]
Business Acquisition [Line Items]
Date of acquisition															Jan. 27, 2017
Cash consideration paid			12,600
Contingent consideration payable			2,500		2,500								2,500	2,500	$ 2,500
Acquisition transaction costs															1,800
Business acquisition, working capital adjustments			1,800
Actual net sales from acquisition date														93,400
Actual net income from acquisition date														1,800
Adjustments to the working capital assumed, decrease to inventory															1,300
Net sales prior to acquisition																35,000
Accounts receivable prior to acquisition									$ 14,700							$ 14,700
Goodwill			2,999
Funko Acquisition Holdings, L.L.C. [Member] | Underground Toys Limited [Member] | United Kingdom [Member]
Business Acquisition [Line Items]
Income tax expense														900
Funko Acquisition Holdings, L.L.C. [Member] | Underground Toys Limited [Member] | Class A Units [Member]
Business Acquisition [Line Items]
Equity consideration paid			$ 3,200
Funko Acquisition Holdings, L.L.C. [Member] | Underground Toys Limited and Loungefly LLC [Member]
Business Acquisition [Line Items]
Goodwill					$ 13,700								$ 13,700	$ 13,700	$ 13,700

Acquisitions - Summary of Purch

Acquisitions - Summary of Purchase Price Consideration (Detail) - USD ($) $ in Thousands	Nov. 28, 2017	Jun. 28, 2017	Jan. 27, 2017
Loungefly [Member]
Business Acquisition [Line Items]
Cash paid		$ 16,113
Transaction fees		1,777
Estimated purchase consideration		20,021
Loungefly [Member] | Class A Units [Member]
Business Acquisition [Line Items]
Equity consideration paid		$ 2,131
Underground Toys Limited [Member]
Business Acquisition [Line Items]
Cash paid			$ 12,554
Business acquisition, working capital adjustments			1,784
Fair value of contingent consideration			2,470
Estimated purchase consideration			19,990
Underground Toys Limited [Member] | Class A Units [Member]
Business Acquisition [Line Items]
Equity consideration paid			$ 3,182
A Large Evil Corporation Limited [Member]
Business Acquisition [Line Items]
Cash paid	$ 3,862
Business acquisition, working capital adjustments	1,003
Estimated purchase consideration	$ 4,865

Acquisitions - Summary of Pur49

Acquisitions - Summary of Purchase Price Allocations (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Nov. 28, 2017	Jun. 28, 2017	Jan. 27, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Goodwill	$ 110,902				$ 97,453	$ 97,453
Funko Acquisition Holdings, L.L.C. [Member] | Loungefly [Member]
Business Acquisition [Line Items]
Cash			$ 1,501
Accounts receivable			3,315
Inventory			1,799
Other current assets			205
Property and equipment			214
Intangible assets			14,295
Goodwill			6,655
Current liabilities			(7,963)
Estimated consideration transferred			$ 20,021
Funko Acquisition Holdings, L.L.C. [Member] | Underground Toys Limited [Member]
Business Acquisition [Line Items]
Inventory				$ 15,263
Other current assets				1,122
Property and equipment				289
Intangible assets				6,500
Goodwill				2,999
Current liabilities				(6,183)
Estimated consideration transferred				$ 19,990
Funko Acquisition Holdings, L.L.C. [Member] | A Large Evil Corporation Limited [Member]
Business Acquisition [Line Items]
Cash		$ 645
Accounts receivable		30
Other current assets		321
Property and equipment		76
Goodwill		4,000
Current liabilities		(207)
Estimated consideration transferred		$ 4,865

Acquisitions - Summary of Estim

Acquisitions - Summary of Estimated Identifiable Intangible Assets Acquired (Detail) - Funko Acquisition Holdings, L.L.C. [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Loungefly [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, fair value	$ 14,295
Underground Toys Limited [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, fair value	$ 6,500
Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, estimated useful life	10 years
Customer Relationships [Member] | Loungefly [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, fair value	$ 960
Customer Relationships [Member] | Underground Toys Limited [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, fair value	$ 3,700
Licensor Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, estimated useful life	10 years
Licensor Relationships [Member] | Loungefly [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, fair value	$ 11,225
Licensor Relationships [Member] | Underground Toys Limited [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, fair value	$ 2,500
Trade Name [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, estimated useful life	10 years
Trade Name [Member] | Loungefly [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, fair value	$ 2,110
Supplier Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, estimated useful life	2 years
Supplier Relationships [Member] | Underground Toys Limited [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, fair value	$ 300

Goodwill and Intangible Asset51

Goodwill and Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2015	Oct. 30, 2015	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Line Items]
Goodwill Impairment Charges	$ 0		$ 0	$ 0
Intangible assets impairment charge	0		0	0
Amortization expense	$ 2,200		$ 14,400	$ 12,900
Predecessor [Member]
Goodwill [Line Items]
Goodwill Impairment Charges		$ 0
Intangible assets impairment charge		0
Amortization expense		$ 1,400

Goodwill and Intangible Asset52

Goodwill and Intangible Assets - Schedule of Goodwill (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill, Beginning balance	$ 97,453
Acquisitions	13,654
Foreign currency remeasurement	(205)
Goodwill, Ending balance	$ 110,902

Goodwill and Intangible Asset53

Goodwill and Intangible Assets - Schedule of Identified Intangible Assets by Major Class (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 280,169	$ 258,898
Accumulated Amortization	(29,520)	(15,102)
Intangible Assets, Net	$ 250,649	243,796
Intellectual Property [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	20 years
Gross Carrying Amount	$ 114,411	114,411
Accumulated Amortization	(12,395)	(6,674)
Intangible Assets, Net	102,016	107,737
Trade Name [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	83,468	81,358
Accumulated Amortization	(9,375)	(4,746)
Intangible Assets, Net	$ 74,093	76,612
Trade Name [Member] | Minimum [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	10 years
Trade Name [Member] | Maximum [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	20 years
Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 68,060	63,129
Accumulated Amortization	(7,268)	(3,682)
Intangible Assets, Net	$ 60,792	$ 59,447
Customer Relationships [Member] | Minimum [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	10 years
Customer Relationships [Member] | Maximum [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	20 years
Licensor Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 13,908
Accumulated Amortization	(341)
Intangible Assets, Net	$ 13,567
Licensor Relationships [Member] | Minimum [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	10 years
Licensor Relationships [Member] | Maximum [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	20 years
Supplier Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	2 years
Gross Carrying Amount	$ 322
Accumulated Amortization	(141)
Intangible Assets, Net	$ 181

Goodwill and Intangible Asset54

Goodwill and Intangible Assets - Schedule of Future Five Year Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2,018	$ 15,200
2,019	15,052
2,020	15,039
2,021	15,039
2,022	15,039
Thereafter	175,280
Intangible Assets, Net	$ 250,649	$ 243,796

Accounts Receivable, Net - Summ

Accounts Receivable, Net - Summary of Accounts Receivable, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Receivables [Abstract]
Accounts receivable	$ 119,333	$ 86,342
Less: Allowance for doubtful accounts	(3,855)	(2,735)	$ (205)
Accounts receivable, net	$ 115,478	$ 83,607

Accounts Receivable, Net - Addi

Accounts Receivable, Net - Additional Information (Detail) - USD ($) $ in Millions	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2015	Oct. 30, 2015	Dec. 31, 2017	Dec. 31, 2016
Accounts Notes And Loans Receivable [Line Items]
Tenant improvement receivable from lessor			$ 2
Bad debt expense	$ 0.2		$ 5.5	$ 2.7
Predecessor [Member]
Accounts Notes And Loans Receivable [Line Items]
Bad debt expense		$ 0.2

Accounts Receivable, Net - Acti

Accounts Receivable, Net - Activity in Allowance for Doubtful Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Receivables [Abstract]
Allowance for doubtful accounts - beginning	$ 2,735	$ 205
Charged to costs and other	5,457	2,702
Write offs	(4,337)	(172)
Allowance for doubtful accounts - ending	$ 3,855	$ 2,735

Prepaid Expenses and Other Cu58

Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Prepaid Expense And Other Assets Current [Abstract]
Prepaid deposits for inventory and molds	$ 10,916	$ 10,473
Prepaid royalties, net	6,391	6,903
Other prepaid expenses and current assets	4,420	1,664
Prepaid expenses and other current assets	$ 21,727	$ 19,040

Property and Equipment, Net - S

Property and Equipment, Net - Summary of Property and Equipment, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 78,292	$ 45,930
Less: Accumulated depreciation	(37,854)	(20,457)
Property and equipment, net	40,438	25,473
Tooling and Molds [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	50,125	28,942
Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	14,894	4,970
Computer Equipment, Software and Other [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	5,628	2,346
Furniture, Fixtures and Warehouse Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	7,282	4,220
Construction in Progress [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 363	$ 5,452

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Detail) - USD ($) $ in Millions	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2015	Oct. 30, 2015	Dec. 31, 2017	Dec. 31, 2016
Property Plant And Equipment [Line Items]
Depreciation expense	$ 1.2		$ 17.6	$ 10.6
Predecessor [Member]
Property Plant And Equipment [Line Items]
Depreciation expense		$ 4.3

Accrued Expenses and Other Cu61

Accrued Expenses and Other Current Liabilities - Summary of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accrued Liabilities And Other Current Liabilities [Abstract]
Accrued payroll and compensation	$ 8,209	$ 4,768
Deferred revenue	3,283	3,754
Accrued shipping & freight costs	3,235	2,811
Acquisition related current liabilities	3,685
Other current liabilities	8,620	2,413
Accrued liabilities and other current liabilities	$ 27,032	$ 13,746

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Jan. 27, 2017	Oct. 30, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payment of contingent consideration	$ 17,958	$ 36,942
Fair value contingent consideration liability	2,500	25,000
Funko Acquisition Holdings, L.L.C. [Member] | Level 3 [Member] | Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Estimated fair values of debt instruments	$ 196,400	$ 196,300
Estimate of discount rate	13.50%	11.00%
Carrying values of debt instruments	$ 228,400	$ 217,400
Funko Acquisition Holdings, L.L.C. [Member] | ACON Equity Management, L.L.C. [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value contingent consideration liability				$ 54,900
Payment of contingent consideration	25,000	$ 40,000
Funko Acquisition Holdings, L.L.C. [Member] | Underground Toys Limited [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value contingent consideration liability	$ 2,500		$ 2,500

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Fair Value and Changes to Fair Value of Level 3 Financial Liabilities (Detail) - Funko Acquisition Holdings, L.L.C. [Member] - Fair Value Measurements Recurring Basis [Member] - Level 3 [Member] - Contingent Consideration Liability From Business Acquisitions [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at December 31, 2016	$ 25,000
Additions	2,470
Payments	(25,000)
Changes in fair value	30
Balance at December 31, 2017	$ 2,500

Debt - Summary of Debt (Detail)

Debt - Summary of Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Line of credit	$ 10,801	$ 6,729
Debt issuance costs	(5,302)	(6,376)
Total term debt	223,098	211,024
Current portion long-term debt, net of unamortized discount	7,928	7,130
Long-term debt, net	215,170	203,894
Term Loan A Facility [Member]
Debt Instrument [Line Items]
Carrying values of debt instruments	$ 228,400	$ 217,400

Debt - Maturities of Long-term

Debt - Maturities of Long-term Debt (Detail) $ in Thousands	Dec. 31, 2017USD ($)
Maturities Of Long Term Debt [Line Items]
2,018	$ 28,983
2,019	28,164
2,020	27,396
2,021	214,516
Total	299,059
Term Loan A Facility [Member]
Maturities Of Long Term Debt [Line Items]
2,018	9,400
2,019	9,400
2,020	9,400
2,021	200,200
Total	$ 228,400

Debt - Senior Secured Credit Fa

Debt - Senior Secured Credit Facilities - Additional Information (Detail) - USD ($)	Nov. 06, 2017	Jun. 30, 2017	Oct. 30, 2015	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Nov. 01, 2017	Jan. 17, 2017
Debt Instrument [Line Items]
Excess cash flow prepayments					$ 0	$ 0
Loss on extinguishment of debt					5,103,000
Line of credit					10,801,000	6,729,000
Repayment of outstanding aggregate principal balance and accrued interest				$ 38,270,000	$ 149,311,000	51,012,000
Maximum [Member]
Debt Instrument [Line Items]
Percentage of excess cash flow, applied to outstanding principal amount of senior credit facilities					60.00%
Executive Officers and Other Employees [Member]
Debt Instrument [Line Items]
Cash bonus payments					$ 800,000
Certain Officers And Executives [Member] | Non Recourse Notes [Member]
Debt Instrument [Line Items]
Outstanding aggregate principal and accrued interest forgiven			$ 200,000
Class A Units [Member]
Debt Instrument [Line Items]
Special cash distribution					49,000,000
Warrant [Member] | Capital Units [Member]
Debt Instrument [Line Items]
Warrants, relative fair value					$ 5,000,000
Warrant [Member] | Common Units [Member]
Debt Instrument [Line Items]
Warrants issued					94
Warrant [Member] | Class A Units [Member]
Debt Instrument [Line Items]
Warrants issued					1,774
Warrants, relative fair value					$ 700,000
Term Loan A [Member]
Debt Instrument [Line Items]
Carrying values of debt instruments			175,000,000
Term loan facility, increase in borrowing amount		$ 20,000,000
Term loan facility description					Borrowings under the Term Loan A Facility accrue interest at an annual rate equal to, at the Company’s option, either (1) the Reference Rate plus a margin of 6.25%, or (2) the LIBOR Rate plus a margin of 7.25%. The “Reference Rate” is defined as the greatest of (1) a commercial lending rate publicly announced by the reference bank, (2) the federal funds open rate plus 0.50% per year, and (3) the one-month LIBOR published in the Wall Street Journal plus 1.00% per year, subject to a 3.00% floor.
Term Loan A [Member] | One Month London Interbank Offered Rate LIBOR [Member]
Debt Instrument [Line Items]
Margin percentage					1.00%
Floor interest rate					3.00%
Term Loan A [Member] | Reference Rate [Member]
Debt Instrument [Line Items]
Margin percentage					6.25%
Term Loan A [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Margin percentage					7.25%
Floor interest rate					1.00%
Term Loan A [Member] | Federal Funds Open Rate [Member]
Debt Instrument [Line Items]
Margin percentage					0.50%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit			$ 3,000,000		$ 100,000,000			$ 80,000,000
Debt instrument, description of variable rate basis					one-month LIBOR
Term loan facility description					The Company is required to pay an unused line fee to the lenders under the Revolving Credit Facility in respect of the unutilized commitments thereunder at a rate of 0.375% per year.
Interest percentage on unused line fee respect to unutilized commitments					0.375%
Revolving Credit Facility [Member] | IPO [Member]
Debt Instrument [Line Items]
Repayment of outstanding aggregate principal balance and accrued interest	$ 55,600,000
Revolving Credit Facility [Member] | One Month London Interbank Offered Rate LIBOR [Member]
Debt Instrument [Line Items]
Margin percentage					2.50%
Revolving Credit Facility [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Margin percentage					2.50%
Term Loan B [Member]
Debt Instrument [Line Items]
Carrying values of debt instruments							$ 50,000,000
Term loan facility description					Borrowings under the Term Loan B Facility accrue interest at an annual rate equal to, at the Company’s option, either (1) the Reference Rate plus a margin of 9.00% per year, or (2) the LIBOR Rate plus a margin of 10.00% per year.
Term Loan B [Member] | IPO [Member]
Debt Instrument [Line Items]
Repayment of term loan outstanding aggregate principal balance and accrued interest					$ 46,100,000
Loss on extinguishment of debt					$ 5,100,000
Term Loan B [Member] | Reference Rate [Member]
Debt Instrument [Line Items]
Margin percentage					9.00%
Term Loan B [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Margin percentage					10.00%
Letters of Credit [Member]
Debt Instrument [Line Items]
Line of credit					$ 0	$ 0

Debt - Subordinated Promissory

Debt - Subordinated Promissory Notes - Additional Information (Detail) - Funko Acquisition Holdings, L.L.C. [Member] - Subordinated Promissory Notes [Member] - USD ($) $ in Millions	Nov. 06, 2017	Dec. 31, 2017	Jun. 26, 2016
Debt Instrument [Line Items]
Subordinated promissory notes, aggregate principal amount			$ 20
IPO [Member]
Debt Instrument [Line Items]
Repayments of outstanding aggregate principal balance and accrued interest	$ 20.9
For First 90 Days After Effective Date [Member]
Debt Instrument [Line Items]
Interest rate of borrowings		11.00%
Term of accrued interest rate		90 days
After 91 Days and Before 181 Days of Effective Date [Member]
Debt Instrument [Line Items]
Interest rate of borrowings		13.00%
Term of accrued interest rate		91 days
After 181 Days of Effective Date [Member]
Debt Instrument [Line Items]
Interest rate of borrowings		15.00%
Term of accrued interest rate		181 days

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	Nov. 01, 2017	Dec. 31, 2015	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax [Line Items]
Provisional income tax expense				$ 4,600,000
Effective income tax rate		0.00%		21.60%	0.00%
Deferred tax assets				$ 13,639,000
Deferred tax assets, valuation allowance				8,862,000
Uncertain tax positions				0
Open tax examinations				$ 0
Income tax examination, description				The Company files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. The Company is subject to U.S. federal, state, and local income tax examinations by tax authorities for years after 2013 and subject to examination for all foreign income tax returns for fiscal 2017. There were no open tax examinations at December 31, 2017.
Income tax examination, year under examination				2,013
Minimum [Member]
Income Tax [Line Items]
Effective income tax rate				50.00%
Funko Acquisition Holdings, L.L.C. [Member]
Income Tax [Line Items]
Deferred tax assets				$ 13,400,000
Deferred tax assets, valuation allowance				8,900,000
Federal [Member]
Income Tax [Line Items]
Operating loss carryforwards				0
State [Member]
Income Tax [Line Items]
Operating loss carryforwards				$ 0
Tax Receivable Agreement [Member]
Income Tax [Line Items]
Percentage of tax benefits required to pay under the tax receivable agreement	85.00%
Tax benefit percentage expected	15.00%
Scenario, Forecast [Member]
Income Tax [Line Items]
Effective income tax rate reconciliation at federal			21.00%

Income Taxes - Summary of Incom

Income Taxes - Summary of Income (Loss) Before Income Taxes (Detail) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2015	Oct. 30, 2015	Dec. 31, 2017	Dec. 31, 2016
Income Tax [Line Items]
Domestic	$ (15,561)		$ 4,471	$ 26,880
Foreign			2,669
Income (loss) before income taxes	$ (15,561)		$ 7,140	$ 26,880
Predecessor [Member]
Income Tax [Line Items]
Domestic		$ 27,499
Income (loss) before income taxes		$ 27,499

Income Taxes - Summary of Inc70

Income Taxes - Summary of Income Tax Expense (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Current income taxes:
Federal	$ 941
State and local	365
Foreign	952
Current income taxes	2,258
Deferred income taxes:
Federal	(651)
State and local	(16)
Foreign	(51)
Deferred income taxes	(718)
Income tax expense	$ 1,540

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Income Tax Expense from Operations Computed at U.S. Federal Statutory Income Tax Rate to Effective Income Tax Rate (Detail)	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2015	Oct. 30, 2015	Dec. 31, 2017	Dec. 31, 2016
Income Tax [Line Items]
Expected U.S. federal income taxes at statutory rate	34.00%		34.00%	34.00%
State and local income taxes, net of federal benefit	0.00%		4.60%	0.00%
Foreign taxes	0.00%		12.60%	0.00%
Non-deductible expenses	0.00%		1.70%	0.00%
Enactment of the Tax Cuts and Jobs Act	0.00%		65.70%	0.00%
Change in valuation allowance			(70.30%)
Non-controlling interest	0.00%		(9.60%)	0.00%
LLC flow-through structure	(34.00%)		(17.10%)	(34.00%)
Income tax expense	0.00%		21.60%	0.00%
Predecessor [Member]
Income Tax [Line Items]
Expected U.S. federal income taxes at statutory rate		34.00%
State and local income taxes, net of federal benefit		0.00%
Foreign taxes		0.00%
Non-deductible expenses		0.00%
Enactment of the Tax Cuts and Jobs Act		0.00%
Non-controlling interest		0.00%
LLC flow-through structure		(34.00%)
Income tax expense		0.00%

Income Taxes - Summary of Defer

Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) $ in Thousands	Dec. 31, 2017USD ($)
Deferred tax assets:
Investment in partnership	$ 13,403
Stock-based compensation	85
Intangibles	151
Gross deferred tax assets	13,639
Valuation allowance	(8,862)
Deferred tax assets, net of valuation allowance	4,777
Deferred tax liabilities:
Investment in partnership	(5,290)
Property and equipment	(24)
Gross deferred tax liabilities	(5,314)
Net deferred tax liabilities	$ (537)

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Commitments (Detail) $ in Thousands	Dec. 31, 2017USD ($)
Commitments And Contingencies Disclosure [Abstract]
Long term debt and related interest, 2018	$ 28,983
Long term debt and related interest, 2019	28,164
Long term debt and related interest, 2020	27,396
Long term debt and related interest, 2021	214,516
Long term debt and related interest, Total	299,059
Operating leases, 2018	6,691
Operating leases, 2019	5,953
Operating leases 2020	5,922
Operating leases, 2021	4,999
Operating leases, 2022	3,911
Operating leases, Thereafter	14,364
Operating leases, Total	41,840
Minimum royalty obligations, 2018	28,587
Minimum royalty obligations, 2019	1,804
Minimum royalty obligations, 2020	358
Minimum royalty obligations, Total	30,749
Revolving Credit Facility, 2018	10,801
Revolving Credit Facility, Total	10,801
Future minimum commitments, 2018	75,062
Future minimum commitments, 2019	35,921
Future minimum commitments, 2020	33,676
Future minimum commitments, 2021	219,515
Future minimum commitments, 2022	3,911
Future minimum commitments, Thereafter	14,364
Future minimum commitments, Total	$ 382,449

Commitments and Contingencies74

Commitments and Contingencies - Schedule of Future Minimum Commitments (Parenthetical) (Detail)	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Effective interest payments rate	9.20%

Commitments and Contingencies75

Commitments and Contingencies - Additional information (Detail) $ in Millions	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2015USD ($)	Oct. 30, 2015USD ($)	Dec. 31, 2017USD ($)Lawsuit	Dec. 31, 2016USD ($)
Lessee, Lease, Description [Line Items]
Severance payment period			1 year
Rent expense, net of sublease income | $	$ 0.3		$ 6.1	$ 3.7
Lawsuit filing date			November 16, 2017
Number of additional putative class action lawsuits filed			4
Surratt v. Funko, Inc. et. al. and Baskin v. Funko, Inc. et. al. [Member]
Lessee, Lease, Description [Line Items]
Number of additional putative class action lawsuits filed			2
Berkelhammer v. Funko, Inc. et. al. [Member]
Lessee, Lease, Description [Line Items]
Number of additional putative class action lawsuits filed			1
Berkelhammer v. Funko, Inc. et. al. [Member] | Officers and Directors [Member]
Lessee, Lease, Description [Line Items]
Lawsuit filing date			March 13, 2018
Ronald and Maxine Linde Foundation v. Funko et. al. [Member]
Lessee, Lease, Description [Line Items]
Number of additional putative class action lawsuits filed			1
Ronald and Maxine Linde Foundation v. Funko et. al. [Member] | Officers and Directors [Member]
Lessee, Lease, Description [Line Items]
Lawsuit filing date			January 18, 2018
Surratt v. Funko, Inc. et. al. [Member] | Officers and Directors [Member]
Lessee, Lease, Description [Line Items]
Lawsuit filing date			January 16, 2018
Baskin v. Funko, Inc. et. al. [Member] | Officers and Directors [Member]
Lessee, Lease, Description [Line Items]
Lawsuit filing date			January 30, 2018
Predecessor [Member]
Lessee, Lease, Description [Line Items]
Rent expense, net of sublease income | $		$ 1.2
Funko Acquisition Holdings, L.L.C. [Member]
Lessee, Lease, Description [Line Items]
Operating lease expiration			Dec. 31, 2027
Operating leases, renewal term			5 years

Segments - Additional Informati

Segments - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017Segment
Segment Reporting Disclosure Of Entitys Reportable Segments [Abstract]
Number of reportable segments	1

Segments - Summary of Product C

Segments - Summary of Product Categories as Percent of Net Sales (Detail) - Sales Revenue [Member] - Product Concentration Risk [Member]	2 Months Ended	10 Months Ended	12 Months Ended
	Dec. 31, 2015	Oct. 30, 2015	Dec. 31, 2017	Dec. 31, 2016
Figures [Member]
Schedule of Property and Equipment Net by Country [Line Items]
Percent of sales	88.60%		81.80%	82.00%
Other [Member]
Schedule of Property and Equipment Net by Country [Line Items]
Percent of sales	11.40%		18.20%	18.00%
Predecessor [Member] | Figures [Member]
Schedule of Property and Equipment Net by Country [Line Items]
Percent of sales		91.10%
Predecessor [Member] | Other [Member]
Schedule of Property and Equipment Net by Country [Line Items]
Percent of sales		8.90%

Segments - Summary of Net Sales

Segments - Summary of Net Sales and Long-Lived Assets (Detail) - USD ($) $ in Thousands	2 Months Ended	3 Months Ended								10 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Oct. 30, 2015	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Net sales	$ 56,565	$ 169,474	$ 142,812	$ 104,746	$ 99,052	$ 132,412	$ 118,044	$ 101,287	$ 74,974		$ 516,084	$ 426,717
Total long-lived assets		44,696				28,564					44,696	28,564
Predecessor [Member]
Segment Reporting Information [Line Items]
Net sales										$ 217,491
United States [Member]
Segment Reporting Information [Line Items]
Net sales	40,906										376,087	352,436
Total long-lived assets		24,637				14,773					24,637	14,773
United States [Member] | Predecessor [Member]
Segment Reporting Information [Line Items]
Net sales										170,239
Foreign [Member]
Segment Reporting Information [Line Items]
Net sales	$ 15,659										139,997	74,281
Foreign [Member] | Predecessor [Member]
Segment Reporting Information [Line Items]
Net sales										$ 47,252
China and Viet Nam [Member]
Segment Reporting Information [Line Items]
Total long-lived assets		18,865				$ 13,791					18,865	$ 13,791
United Kingdom [Member]
Segment Reporting Information [Line Items]
Total long-lived assets		$ 1,194									$ 1,194

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($)	Oct. 05, 2017	Jun. 26, 2017	Oct. 30, 2015	Oct. 30, 2015	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Nov. 06, 2017
Related Party Transaction [Line Items]
Contributions from members					$ 125,551,000		$ 15,000,000
Equity-based compensation expense					$ 4,484,000	$ 5,574,000	2,369,000
Accrued expenses and other current liabilities						27,032,000	13,746,000
Certain Officers And Executives [Member] | Non Recourse Notes [Member]
Related Party Transaction [Line Items]
Outstanding aggregate principal and accrued interest forgiven				$ 200,000
Funko Acquisition Holdings, L.L.C. [Member] | Convertible Notes Payable [Member]
Related Party Transaction [Line Items]
Debt instrument interest rate			8.00%	8.00%
Funko Acquisition Holdings, L.L.C. [Member] | Certain Officers And Executives [Member] | Non Recourse Notes [Member]
Related Party Transaction [Line Items]
Outstanding aggregate principal and accrued interest forgiven	$ 200,000
Funko Acquisition Holdings, L.L.C. [Member] | ACON Equity Management, L.L.C. [Member]
Related Party Transaction [Line Items]
Monitoring fees as percentage of prior year adjusted EBITDA			2.00%
Advisory fees			$ 2,000,000
Management Services Agreement			On October 31, 2015, the Company entered into a management services agreement with ACON Equity Management, L.L.C. (“ACON Equity Management”), which requires payment of a monitoring fee equal to the greater of (1) $500,000 and (2) 2% prior year Adjusted EBITDA, up to a maximum fee of $2.0 million.
Termination fees waived									$ 5,800,000
Management's reimbursable expenses							200,000
Funko Acquisition Holdings, L.L.C. [Member] | ACON Equity Management, L.L.C. [Member] | Selling, General, and Administrative Expenses [Member]
Related Party Transaction [Line Items]
Management fees						1,700,000	1,500,000	$ 300,000
Funko Acquisition Holdings, L.L.C. [Member] | ACON Equity Management, L.L.C. [Member] | Management Fees [Member]
Related Party Transaction [Line Items]
Accrued expenses and other current liabilities						0	$ 400,000
Funko Acquisition Holdings, L.L.C. [Member] | ACON Equity Management, L.L.C. [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Monitoring fees			$ 500,000
Funko Acquisition Holdings, L.L.C. [Member] | ACON Equity Management, L.L.C. [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Monitoring fees			$ 2,000,000
Funko Acquisition Holdings, L.L.C. [Member] | Sure Star Development Ltd [Member]
Related Party Transaction [Line Items]
Accounts payable						5,700,000
Funko Acquisition Holdings, L.L.C. [Member] | Sure Star Development Ltd [Member] | Selling, General, and Administrative Expenses [Member]
Related Party Transaction [Line Items]
Lease rental expense						200,000
Funko Acquisition Holdings, L.L.C. [Member] | Forbidden Planet [Member]
Related Party Transaction [Line Items]
Related party, net sales						4,200,000
Related party, accounts receivable						$ 500,000
Funko Acquisition Holdings, L.L.C. [Member] | Class A Units [Member]
Related Party Transaction [Line Items]
Contributions from members, units		5,000
Contributions from members		$ 5,000,000
Equity-based compensation expense		$ 2,200,000
Funko Acquisition Holdings, L.L.C. [Member] | Class A Units [Member] | Several Members of Management [Member]
Related Party Transaction [Line Items]
Aggregate purchase price				$ 900,000

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Maximum Percentage of employee earnings the employer contributes as a matching contribution in 401(k) plan	4.00%

Stockholder's Equity - Addition

Stockholder's Equity - Additional Information (Detail) $ / shares in Units, $ in Thousands	Nov. 06, 2017USD ($)$ / sharesshares	Nov. 01, 2017Vote$ / sharesshares	Oct. 23, 2017shares	Dec. 31, 2015USD ($)	Oct. 30, 2015USD ($)	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2016USD ($)
Class Of Stock [Line Items]
Proceeds from initial public offering, net of underwriters discount and commissions | $						$ 117,337
Equity-based compensation | $				$ 4,500		5,400	$ 2,400
Unrecognized equity-based compensation expense | $						$ 9,300
Predecessor [Member]
Class Of Stock [Line Items]
Equity-based compensation | $					$ 9,900
2017 Plan [Member]
Class Of Stock [Line Items]
Options granted						1,029,000
Amended and Restated Certificate of Incorporation [Member]
Class Of Stock [Line Items]
Preferred stock, shares authorized		20,000,000
Preferred stock, par value | $ / shares		$ 0.0001
IPO [Member] | Funko Acquisition Holdings, L.L.C. [Member]
Class Of Stock [Line Items]
Unvested common units to purchase profit interests converted to units						1,901,327
IPO [Member] | Funko Acquisition Holdings, L.L.C. [Member] | Class A Units [Member]
Class Of Stock [Line Items]
Options to purchase units converted to common units						555,867
Class A Common Stock [Member]
Class Of Stock [Line Items]
Common stock, shares authorized						200,000,000
Common stock, par value | $ / shares						$ 0.0001
Number of vote per share | Vote		1
Common stock, shares outstanding	23,337,705					23,337,705
Common stock, shares issued						23,337,705
Unrecognized equity-based compensation expense related to options to purchase units | $						$ 3,800
Equity-based compensation costs not yet recognized, remaining weighted average period						3 years 8 months 12 days
Class A Common Stock [Member] | 2017 Plan [Member]
Class Of Stock [Line Items]
Common stock reserved for issuance			5,518,518
Class A Common Stock [Member] | Funko Acquisition Holdings, L.L.C. [Member]
Class Of Stock [Line Items]
Former Equity Owners indirect ownership interests exchanged for common units		12,921,039				12,921,039
Common stock, shares outstanding						23,337,705
Class A Common Stock [Member] | Amended and Restated Certificate of Incorporation [Member]
Class Of Stock [Line Items]
Common stock, shares authorized		200,000,000
Common stock, par value | $ / shares		$ 0.0001
Class A Common Stock [Member] | IPO [Member]
Class Of Stock [Line Items]
Shares issued under IPO	10,416,666
Sale of stock price per share | $ / shares	$ 12
Proceeds from initial public offering, net of underwriters discount and commissions | $	$ 117,300
Common stock, shares issued	10,416,666
Options granted			1,028,500
Class A Common Stock [Member] | IPO [Member] | Funko Acquisition Holdings, L.L.C. [Member]
Class Of Stock [Line Items]
Shares issued under IPO						10,416,666
Class A Common Stock [Member] | Former Owner ownership interests exchanged [Member]
Class Of Stock [Line Items]
Common stock, shares issued		12,921,039
Class B Common Stock [Member]
Class Of Stock [Line Items]
Common stock, shares authorized						50,000,000
Common stock, par value | $ / shares						$ 0.0001
Number of vote per share | Vote		1
Common stock, shares outstanding	24,975,932					24,975,932
Common stock, shares issued						24,975,932
Class B Common Stock [Member] | Amended and Restated Certificate of Incorporation [Member]
Class Of Stock [Line Items]
Common stock, shares authorized		50,000,000
Common stock, par value | $ / shares		$ 0.0001
Common Units [Member]
Class Of Stock [Line Items]
Equity-based compensation costs not yet recognized, remaining weighted average period						2 years
Common Units [Member] | Funko Acquisition Holdings, L.L.C. [Member]
Class Of Stock [Line Items]
Number of shares sold	10,416,666
Unrecognized equity-based compensation expense related to options to purchase units | $						$ 200
Unrecognized equity-based compensation expense related to unvested common units | $						$ 5,300
Equity-based compensation costs not yet recognized, remaining weighted average period						1 year

Stockholder's Equity - Summary

Stockholder's Equity - Summary of Stock Option Activity (Detail) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)$ / sharesshares
Funko Acquisition Holdings, L.L.C. [Member]
Class Of Stock [Line Items]
Stock options, Outstanding	3,450
Stock options, Recapitalization in connection with the Transactions	556
Stock options, Outstanding	556
Stock options, Options exercisable	509
Weighted Average Execise Price, Outstanding | $ / shares	$ 0.41
Weighted Average Exercise Options exercisable | $ / shares	$ 0.32
Aggregate Intrinsic Value, Outstanding | $	$ 3,696
Aggregate Intrinsic Value, Options exercisable | $	$ 3,384
Remaining Contractual Life, Outstanding	5 years 11 months 1 day
Remaining Contractual Life, Options exercisable	5 years 9 months 25 days
2017 Plan [Member]
Class Of Stock [Line Items]
Stock options, Granted	1,029
Stock options, Cancelled	18
Stock options, Outstanding	1,011
Stock options, Options exercisable	51
Weighted Average Exercise Price, Granted | $ / shares	$ 12
Weighted Average Exercise Options exercisable | $ / shares	$ 12
Aggregate Intrinsic Value, Outstanding | $	$ 6,720
Aggregate Intrinsic Value, Options exercisable | $	$ 341
Remaining Contractual Life, Outstanding	9 years 9 months 29 days
Remaining Contractual Life, Options exercisable	9 years 9 months 29 days

Stockholder's Equity - Summar83

Stockholder's Equity - Summary of Unvested Common Unit Activity (Detail) shares in Thousands	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Equity [Abstract]
Common Units, Unvested	9,651
Recapitalization in connection with the Transactions	1,901
Common Units, Vested	553
Common Units, Unvested	1,348
Recapitalization in connection with the Transactions | $ / shares	$ 22,812
Weighted Average Grant Date Fair Value, Vested | $ / shares	6,636
Weighted Average Grant Date Fair Value, Unvested | $ / shares	$ 16,176

Stockholder's Equity - Schedule

Stockholder's Equity - Schedule of Option Pricing Model Inputs (Detail) - 2017 Plan [Member]	12 Months Ended
	Dec. 31, 2017
Class Of Stock [Line Items]
Expected term (years)	6 years 3 months
Expected volatility	29.50%
Risk-free interest rate	2.10%
Dividend yield	0.00%

Non-controlling Interests - Add

Non-controlling Interests - Additional Information (Detail) - shares	Nov. 06, 2017	Nov. 01, 2017	Dec. 31, 2017
Class A Common Stock [Member]
Minority Interest [Line Items]
Common stock, shares outstanding	23,337,705		23,337,705
Funko Acquisition Holdings, L.L.C. [Member]
Minority Interest [Line Items]
Ownership percentage			48.30%
Funko Acquisition Holdings, L.L.C. [Member] | Class A Common Stock [Member]
Minority Interest [Line Items]
Former Equity Owners indirect ownership interests exchanged for common units		12,921,039	12,921,039
Common stock conversion basis			one-for-one
Common stock, shares outstanding			23,337,705
IPO [Member] | Class A Common Stock [Member]
Minority Interest [Line Items]
Shares issued under IPO	10,416,666
IPO [Member] | Funko Acquisition Holdings, L.L.C. [Member] | Class A Common Stock [Member]
Minority Interest [Line Items]
Shares issued under IPO			10,416,666

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - Class A Common Stock [Member] - $ / shares shares in Millions	12 Months Ended
	Dec. 31, 2017	Nov. 06, 2017
Stock Options [Member]
Earnings Per Share Basic [Line Items]
Anti-dilutive shares excluded from weighted-average in computation of diluted earnings per share	1
Unvested Common Units [Member]
Earnings Per Share Basic [Line Items]
Anti-dilutive shares excluded from weighted-average in computation of diluted earnings per share	0.8
IPO [Member]
Earnings Per Share Basic [Line Items]
Shares issued, price per share		$ 12

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Reconciliations of Numerators and Denominators Used to Compute Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands		2 Months Ended	3 Months Ended	12 Months Ended
		Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2017		Dec. 31, 2016
Numerator:
Net income attributable to Funko, Inc.		$ (15,561)		$ 5,600		$ 26,880
Less: net income attributable to non-controlling interests			$ 1,875	$ 1,875
Weighted average shares of Class A common stock outstanding
Weighted-average shares of Class A common stock outstanding — basic	[1]			23,338
Weighted-average shares of Class A common stock outstanding — diluted	[1]			50,635
Earnings per share of Class A common stock — basic			$ 0.04	$ 0.04	[1]
Earnings per share of Class A common stock — diluted			$ 0.04	$ 0.04	[1]
Class A Common Stock [Member]
Numerator:
Net income attributable to Funko, Inc.				$ 2,916
Less: net income attributable to non-controlling interests				1,875
Net income attributable to Funko, Inc. — basic				1,041
Add: Reallocation of net income attributable to non- controlling interests from the assumed exchange of common units of FAH, LLC for Class A common stock				1,116
Net income attributable to Funko, Inc. — diluted				$ 2,157
Weighted average shares of Class A common stock outstanding
Weighted-average shares of Class A common stock outstanding — basic				23,337,705
Add: Dilutive common units of FAH, LLC that are convertible into Class A common stock				27,297,348
Weighted-average shares of Class A common stock outstanding — diluted				50,635,053
Earnings per share of Class A common stock — basic				$ 0.04
Earnings per share of Class A common stock — diluted				$ 0.04
[1]	Basic and diluted earnings per Class A common stock is applicable only for the period after the Company’s IPO. See Note 18, Earnings Per Share.

Quarterly Financial Informati88

Quarterly Financial Information (Unaudited) - Schedule of Quarterly Financial Information (Unaudited) (Detail) - USD ($) $ / shares in Units, $ in Thousands	2 Months Ended	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017		Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 56,565	$ 169,474	$ 142,812	$ 104,746	$ 99,052	$ 132,412	$ 118,044	$ 101,287	$ 74,974	$ 516,084		$ 426,717
Cost of sales (exclusive of depreciation and amortization)	44,485	102,926	84,387	66,005	64,061	82,813	71,784	70,310	55,489	317,379		280,396
Selling, general, and administrative expenses	13,894	37,532	32,511	25,809	25,092	21,744	18,694	20,034	17,053	120,944		77,525
Net income (loss)	$ (15,561)	7,501	$ 8,264	$ (4,538)	$ (5,627)	$ 15,754	$ 17,153	$ 1,009	$ (7,036)	3,725		$ 26,880
Net income attributable to non-controlling interests		$ 1,875								$ 1,875
Basic		$ 0.04								$ 0.04	[1]
Diluted		$ 0.04								$ 0.04	[1]
[1]	Basic and diluted earnings per Class A common stock is applicable only for the period after the Company’s IPO. See Note 18, Earnings Per Share.

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) - USD ($) $ in Millions	Mar. 07, 2018	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Subsequent Event [Line Items]
Increase in allowance for doubtful accounts in accounts receivable, net			$ 2
Bad debt expense		$ 0.2	5.5	$ 2.7
Selling, General, and Administrative Expenses [Member]
Subsequent Event [Line Items]
Bad debt expense			$ 2
Revolving Credit Facility [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Line of credit facility, amendment date	Mar. 7, 2018
Line of credit facility, description	On March 7, 2018, the Company entered into an amendment to its credit agreement which provides for, among other things, (i) a $13.0 million prepayment of the amounts owing under the Term Loan A Facility on the effective date of the amendment, with no changes in the amount of future amortization payments, (ii) a reduction in the interest rate margins (a) for the Term Loan A Facility, from 6.25% to 5.50% for base rate loans and 7.25% to 6.50% for LIBOR rate loans and (b) for the Revolving Credit Facility, from 2.50% to 1.75% for LIBOR rate loans, (iii) a 1% prepayment premium on prepayments under both the Term Loan A Facility and the Revolving Credit Facility for 180 days after the effective date of the amendment, and (iv) a $20.0 million increase to the borrowing base under the Revolving Credit Facility, so long as no loan party formed under the laws of England and Wales or Funko UK, Ltd. incurs secured indebtedness for borrowed money.
Line of credit facility premium period	180 days
Increase to borrowing base credit capacity	$ 20
Revolving Credit Facility [Member] | LIBOR Rate Loans [Member]
Subsequent Event [Line Items]
Interest rate margins			2.50%
Revolving Credit Facility [Member] | LIBOR Rate Loans [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Interest rate margins	1.75%
Term Loan A Facility [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Prepayment of amounts owing under line of credit	$ 13
Line of credit facility, percentage of prepayment premium	1.00%
Term Loan A Facility [Member] | Base Rate Loans [Member]
Subsequent Event [Line Items]
Interest rate margins			6.25%
Term Loan A Facility [Member] | Base Rate Loans [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Interest rate margins	5.50%
Term Loan A Facility [Member] | LIBOR Rate Loans [Member]
Subsequent Event [Line Items]
Interest rate margins			7.25%
Term Loan A Facility [Member] | LIBOR Rate Loans [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Interest rate margins	6.50%