Funko (FNKO) 10-Q 31 Oct 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Oct. 29, 2019
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Trading Symbol	FNKO
Entity Registrant Name	Funko, Inc.
Entity Central Index Key	0001704711
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity File Number	001-38274
Entity Tax Identification Number	35-2593276
Entity Address, Address Line One	2802 Wetmore Avenue
Entity Address, City or Town	Everett
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	98201
City Area Code	425
Local Phone Number	783-3616
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Title of 12(b) Security	Class A Common Stock, $0.0001 par value per share
Security Exchange Name	NASDAQ
Class A Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		34,900,625
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		14,516,747

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Net sales	$ 223,307	$ 176,915	$ 581,571	$ 452,849
Cost of sales (exclusive of depreciation and amortization shown separately below)	137,801	109,046	361,455	281,574
Selling, general, and administrative expenses	52,424	41,267	136,539	110,306
Acquisition transaction costs				28
Depreciation and amortization	10,472	9,961	31,127	28,912
Total operating expenses	200,697	160,274	529,121	420,820
Income from operations	22,610	16,641	52,450	32,029
Interest expense, net	3,620	5,750	11,455	17,230
Other expense, net	577	1,434	423	2,594
Income before income taxes	18,413	9,457	40,572	12,205
Income tax expense	2,865	1,906	6,464	2,661
Net income	15,548	7,551	34,108	9,544
Less: net income attributable to non-controlling interests	6,909	5,981	18,142	7,307
Net income attributable to Funko, Inc.	$ 8,639	$ 1,570	$ 15,966	$ 2,237
Earnings per share of Class A common stock:
Basic	$ 0.27	$ 0.07	$ 0.54	$ 0.10
Diluted	$ 0.25	$ 0.06	$ 0.50	$ 0.09
Weighted average shares of Class A common stock outstanding:
Basic	32,055	23,765	29,555	23,484
Diluted	34,503	26,286	31,712	25,124

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 15,548	$ 7,551	$ 34,108	$ 9,544
Other comprehensive loss:
Foreign currency translation loss, net of tax effect of $158 and $92 for the three months ended September 30, 2019 and 2018, respectively, and $208 and $31 for the nine months ended September 30, 2019 and 2018, respectively	(998)	(149)	(1,169)	(1,338)
Comprehensive income	14,550	7,402	32,939	8,206
Less: Comprehensive income attributable to non-controlling interests	6,449	5,878	17,680	6,610
Comprehensive income attributable to Funko, Inc.	$ 8,101	$ 1,524	$ 15,259	$ 1,596

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Income (Parenthetical) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement Of Income And Comprehensive Income [Abstract]
Foreign currency translation gain, tax	$ 158	$ 92	$ 208	$ 31

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 13,492	$ 13,486
Accounts receivable, net	163,088	148,627
Inventory	94,347	86,622
Prepaid expenses and other current assets	14,039	11,904
Total current assets	284,966	260,639
Property and equipment, net	53,954	44,296
Operating lease right-of-use assets	61,847
Goodwill	124,282	116,078
Intangible assets, net	225,165	233,645
Deferred tax asset	55,232	7,407
Other assets	4,859	4,275
Total assets	810,305	666,340
Current liabilities:
Line of credit	18,542	20,000
Current portion of long-term debt, net of unamortized discount	10,722	10,593
Current portion of operating lease liabilities	9,525
Accounts payable	61,415	36,130
Income taxes payable	937	4,492
Accrued royalties	37,767	39,020
Accrued expenses and other current liabilities	26,932	33,015
Total current liabilities	165,840	143,250
Long-term debt, net of unamortized discount	208,460	216,704
Operating lease liabilities, net of current portion	61,093
Deferred tax liability	38	5
Liabilities under tax receivable agreement, net of current portion	61,061	6,504
Deferred rent and other long-term liabilities	7,225	6,623
Commitments and contingencies
Stockholders' equity:
Additional paid-in-capital	200,365	146,154
Accumulated other comprehensive loss	(874)	(167)
Retained earnings	24,683	8,717
Total stockholders' equity attributable to Funko, Inc.	224,178	154,708
Non-controlling interests	82,410	138,546
Total stockholders' equity	306,588	293,254
Total liabilities and stockholders' equity	810,305	666,340
Class A Common Stock [Member]
Stockholders' equity:
Common stock, par value	3	2
Total stockholders' equity	3	2
Class B Common Stock [Member]
Stockholders' equity:
Common stock, par value	1	2
Total stockholders' equity	$ 1	$ 2

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Class A Common Stock [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	34,658,000	24,960,000
Common stock, shares outstanding	34,658,000	24,960,000
Class B Common Stock [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	14,567,000	23,584,000
Common stock, shares outstanding	14,567,000	23,584,000

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Operating Activities
Net income	$ 34,108	$ 9,544
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and other	32,254	28,912
Equity-based compensation	9,830	5,750
Accretion of discount on long-term debt	697	431
Amortization of debt issuance costs	196	1,107
Foreign currency gain (loss)	(84)	2,683
Deferred tax benefit	(172)	299
Changes in operating assets and liabilities:
Accounts receivable, net	(19,643)	(13,764)
Inventory	(8,759)	(4,250)
Prepaid expenses and other assets	1,527	(3,609)
Accounts payable	24,310	(20,234)
Income taxes payable	(3,522)	84
Accrued royalties	(1,240)	5,991
Accrued expenses and other liabilities	(6,516)	8,464
Net cash provided by operating activities	62,986	21,408
Investing Activities
Purchase of property and equipment	(27,155)	(20,870)
Acquisitions of businesses and related intangible assets, net of cash	(6,369)	(635)
Net cash used in investing activities	(33,524)	(21,505)
Financing Activities
Borrowings on line of credit	22,543	251,853
Payments on line of credit	(23,383)	(207,755)
Debt issuance costs	(411)
Payment of long-term debt	(8,813)	(20,050)
Proceeds from exercise of equity-based options	2,210
Distribution to continuing equity owners	(22,905)	(20,441)
Net cash (used in) provided by financing activities	(30,759)	3,607
Effect of exchange rates on cash and cash equivalents	1,303	(662)
Net increase in cash and cash equivalents	6	2,848
Cash and cash equivalents at beginning of period	13,486	7,728
Cash and cash equivalents at end of period	$ 13,492	$ 10,576

Organization and Operations

Organization and Operations	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Organization and Operations	1. Organization and Operations The unaudited condensed 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. (together with related entities, “ACON”), through FAH, LLC, acquired a controlling interest in Funko Holdings LLC (“FHL”) (the “ACON Acquisition”), 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. 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, 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. As the sole managing member of FAH, LLC, Funko, Inc. operates and controls all of FAH, LLC’s operations and, through FAH, LLC and its subsidiaries, conducts FAH, LLC’s business. Accordingly, the Company consolidates the financial results of FAH, LLC and reports a non-controlling interest in its unaudited condensed 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 Capital, LLC and Funko International, LLC (collectively, “Fundamental”), 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”) and 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”). Consolidation and Interim Financial Information In the opinion of management, all adjustments considered necessary for a fair presentation of the results as of the date of and for the interim periods presented have been included; such adjustments consist of normal recurring adjustments. The unaudited condensed consolidated results of operations for the current interim period are not necessarily indicative of the results for the entire year ending December 31, 2019, due to seasonality and other factors. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and related notes included in its Annual Report on Form 10-K for the year ended December 31, 2018, filed with the Securities and Exchange Commission (“SEC”) on March 6, 2019, as revised in Exhibit 99.1 to the Company’s Current Report on Form 8-K, filed on August 30, 2019. Revision of Previously-Issued Financial Statements During the three months ended June 30, 2019, the Company identified that its subsidiary, Loungefly, LLC (“Loungefly”), which was acquired on June 28, 2017, had been underpaying certain duties owed to U.S. Customs and Border Protection ("U.S. Customs"). In May 2019, the Company notified U.S. Customs of the potential underpayments and commenced an internal investigation to determine the cause of the underpayments and the proper amount of duties and fees owed for the applicable five-year statute of limitations period. The Company identified a total of approximately $7.8 million in underpayments to U.S. Customs during the period from May 24, 2014 through June 30, 2019, $6.3 million of which related to previously-issued consolidated financial statements. In July 2019, the Company submitted payment of $7.8 million to U.S. Customs along with a report detailing the nature of the underpayments. The underpayment of the customs duties and fees led to certain errors in the Company's previously-issued consolidated financial statements. The Company has concluded that the errors identified were immaterial individually and, in the aggregate, to the Company’s previously-issued quarterly and annual consolidated financial statements; however, the Company further concluded that correcting the errors cumulatively would have been material to its consolidated statement of operations for the three and six months ended June 30, 2019. Accordingly, prior period amounts have been revised to reflect the correction of these as well as other previously identified immaterial errors. The following tables present the revised results for each quarterly period that was impacted, the adjustments made to each period and the previously reported amounts to summarize the effect of the revision on the previously-issued consolidated financial statements for the periods impacted. (As reported) Three Months Ended Jun. 30, Sep. 30, Dec. 31, Mar. 31, Jun. 30, Sep. 30, Dec. 31, Mar. 31, 2017 2017 2017 2018 2018 2018 2018 2019 (In thousands, except per share data) Statement of Operations Data: Net sales $ 104,746 $ 142,812 $ 169,474 $ 137,211 $ 138,723 $ 176,915 $ 233,224 $ 166,800 Cost of sales (exclusive of depreciation and amortization shown separately below) $ 66,005 $ 84,387 $ 102,926 $ 85,921 $ 85,717 $ 108,898 $ 147,526 $ 103,268 Selling, general, and administrative expenses $ 25,809 $ 32,511 $ 37,532 $ 34,810 $ 34,229 $ 41,267 $ 45,015 $ 40,818 Depreciation and amortization $ 7,588 $ 8,433 $ 9,220 $ 9,301 $ 9,650 $ 9,961 $ 10,204 $ 10,093 Total operating expenses $ 100,687 $ 125,467 $ 150,097 $ 130,060 $ 129,596 $ 160,126 $ 202,745 $ 154,179 Income from operations $ 4,059 $ 17,345 $ 19,377 $ 7,151 $ 9,127 $ 16,789 $ 30,479 $ 12,621 Income (loss) before income taxes $ (3,514 ) $ 8,286 $ 7,995 $ 2,697 $ 941 $ 9,605 $ 19,935 $ 8,484 Income tax expense $ 1,024 $ 22 $ 494 $ 460 $ 70 $ 1,519 $ 2,818 $ 1,414 Net income (loss) $ (4,538 ) $ 8,264 $ 7,501 $ 2,237 $ 871 $ 8,086 $ 17,117 $ 7,070 Net income attributable to non-controlling interests $ — $ — $ 1,875 $ 1,338 $ 454 $ 6,056 $ 11,107 $ 4,910 Net income (loss) attributable to Funko, Inc. $ (4,538 ) $ 8,264 $ 5,626 $ 899 $ 417 $ 2,030 $ 6,010 $ 2,160 Earnings per share of Class A common stock: Basic $ 0.04 $ 0.04 $ 0.02 $ 0.09 $ 0.24 $ 0.08 Diluted $ 0.04 $ 0.04 $ 0.01 $ 0.08 $ 0.23 $ 0.08 (Adjustment) Three Months Ended Jun. 30, Sep. 30, Dec. 31, Mar. 31, Jun. 30, Sep. 30, Dec. 31, Mar. 31, 2017 2017 2017 2018 2018 2018 2018 2019 (In thousands, except per share data) Statement of Operations Data: Net sales $ — $ — $ — $ — $ — $ — $ — $ 265 Cost of sales (exclusive of depreciation and amortization shown separately below) $ — $ 219 $ (331 ) $ 723 $ 167 $ 148 $ 1,646 $ 388 Selling, general, and administrative expenses $ — $ — $ — $ (308 ) $ 308 $ — $ — $ (350 ) Depreciation and amortization $ — $ — $ — $ — $ — $ — $ — $ 137 Total operating expenses $ — $ 219 $ (331 ) $ 415 $ 475 $ 148 $ 1,646 $ 175 Income from operations $ — $ (219 ) $ 331 $ (415 ) $ (475 ) $ (148 ) $ (1,646 ) $ 90 Income (loss) before income taxes $ — $ (219 ) $ 331 $ (415 ) $ (475 ) $ (148 ) $ (1,646 ) $ 90 Income tax expense $ (435 ) $ — $ 161 $ 103 $ 122 $ 387 $ (48 ) $ 15 Net income (loss) $ 435 $ (219 ) $ 170 $ (518 ) $ (597 ) $ (535 ) $ (1,598 ) $ 75 Net income attributable to non-controlling interests $ — $ — $ 172 $ (216 ) $ (250 ) $ (75 ) $ (815 ) $ 40 Net income (loss) attributable to Funko, Inc. $ 435 $ (219 ) $ (2 ) $ (302 ) $ (347 ) $ (460 ) $ (783 ) $ 35 Earnings per share of Class A common stock: Basic $ — $ (0.01 ) $ (0.02 ) $ (0.02 ) $ (0.03 ) $ — Diluted $ — $ (0.02 ) $ (0.01 ) $ (0.02 ) $ (0.03 ) $ — (Revised) Three Months Ended Jun. 30, Sep. 30, Dec. 31, Mar. 31, Jun. 30, Sep. 30, Dec. 31, Mar. 31, 2017 2017 2017 2018 2018 2018 2018 2019 (In thousands, except per share data) Statement of Operations Data: Net sales $ 104,746 $ 142,812 $ 169,474 $ 137,211 $ 138,723 $ 176,915 $ 233,224 $ 167,065 Cost of sales (exclusive of depreciation and amortization shown separately below) $ 66,005 $ 84,606 $ 102,595 $ 86,644 $ 85,884 $ 109,046 $ 149,172 $ 103,656 Selling, general, and administrative expenses $ 25,809 $ 32,511 $ 37,532 $ 34,502 $ 34,537 $ 41,267 $ 45,015 $ 40,468 Depreciation and amortization $ 7,588 $ 8,433 $ 9,220 $ 9,301 $ 9,650 $ 9,961 $ 10,204 $ 10,230 Total operating expenses $ 100,687 $ 125,686 $ 149,766 $ 130,475 $ 130,071 $ 160,274 $ 204,391 $ 154,354 Income from operations $ 4,059 $ 17,126 $ 19,708 $ 6,736 $ 8,652 $ 16,641 $ 28,833 $ 12,711 Income (loss) before income taxes $ (3,514 ) $ 8,067 $ 8,326 $ 2,282 $ 466 $ 9,457 $ 18,289 $ 8,574 Income tax expense $ 589 $ 22 $ 655 $ 563 $ 192 $ 1,906 $ 2,770 $ 1,429 Net income (loss) $ (4,103 ) $ 8,045 $ 7,671 $ 1,719 $ 274 $ 7,551 $ 15,519 $ 7,145 Net income attributable to non-controlling interests $ — $ — $ 2,047 $ 1,122 $ 204 $ 5,981 $ 10,292 $ 4,950 Net income (loss) attributable to Funko, Inc. $ (4,103 ) $ 8,045 $ 5,624 $ 597 $ 70 $ 1,570 $ 5,227 $ 2,195 Earnings per share of Class A common stock: Basic $ 0.04 $ 0.03 $ — $ 0.07 $ 0.21 $ 0.08 Diluted $ 0.04 $ 0.02 $ — $ 0.06 $ 0.20 $ 0.08 (As reported) Jun. 30, Sep. 30, Dec. 31, Mar. 31, Jun. 30, Sep. 30, Dec. 31, Mar. 31, 2017 2017 2017 2018 2018 2018 2018 2019 Balance Sheet Data: (In thousands) Assets: Accounts receivable, net $ 81,629 $ 99,293 $ 115,478 $ 88,616 $ 96,474 $ 127,026 $ 148,627 $ 117,618 Inventory $ 57,982 $ 78,836 $ 79,082 $ 73,950 $ 63,591 $ 81,206 $ 86,622 $ 75,396 Total current assets $ 183,935 $ 217,112 $ 224,015 $ 193,686 $ 189,472 $ 244,110 $ 260,639 $ 232,495 Goodwill $ 106,521 $ 107,265 $ 110,902 $ 113,498 $ 113,052 $ 112,977 $ 112,818 $ 121,892 Intangible assets, net $ 257,991 $ 254,391 $ 250,649 $ 245,465 $ 241,337 $ 237,518 $ 233,645 $ 233,155 Deferred tax asset $ — $ — $ 51 $ 82 $ 78 $ 5,795 $ 7,346 $ 21,081 Total assets $ 588,380 $ 621,955 $ 630,313 $ 597,801 $ 590,994 $ 648,765 $ 663,019 $ 689,063 Liabilities: Accrued royalties $ 16,297 $ 25,380 $ 25,969 $ 18,858 $ 19,351 $ 31,494 $ 39,020 $ 28,359 Accrued expenses and other current liabilities $ 27,044 $ 32,871 $ 27,032 $ 29,726 $ 25,730 $ 31,066 $ 27,621 $ 19,647 Total current liabilities $ 158,367 $ 204,912 $ 129,926 $ 118,496 $ 122,152 $ 165,281 $ 137,856 $ 120,100 Deferred tax liability $ — $ — $ 588 $ 689 $ 259 $ 65 $ 5 $ 23 Deferred rent and other long-term liabilities $ 3,464 $ 3,438 $ 3,474 $ 3,929 $ 4,027 $ 4,789 $ 5,583 $ 4,519 Stockholders' / Members' equity: Additional paid-in-capital / Members' equity $ 291,460 $ 292,043 $ 129,320 $ 130,292 $ 131,624 $ 142,426 $ 146,408 $ 166,208 Accumulated other comprehensive (loss) $ 771 $ 1,361 $ 802 $ 1,304 $ 207 $ 163 $ (171 ) $ 100 Retained earnings $ (137,241 ) $ (128,976 ) $ 1,041 $ 1,940 $ 2,357 $ 4,387 $ 10,397 $ 12,557 Total stockholders' equity attributable to Funko, Inc. / members' equity $ 154,990 $ 164,428 $ 131,167 $ 133,540 $ 134,192 $ 146,980 $ 156,638 $ 178,870 Non-controlling interests $ — $ — $ 149,988 $ 141,050 $ 132,149 $ 129,438 $ 139,728 $ 118,550 Total stockholders' / members' equity $ 154,990 $ 164,428 $ 281,155 $ 274,590 $ 266,341 $ 276,418 $ 296,366 $ 297,420 Total liabilities and stockholders' equity $ 588,380 $ 621,955 $ 630,313 $ 597,801 $ 590,994 $ 648,765 $ 663,019 $ 689,063 (Adjustment) Jun. 30, Sep. 30, Dec. 31, Mar. 31, Jun. 30, Sep. 30, Dec. 31, Mar. 31, 2017 2017 2017 2018 2018 2018 2018 2019 Balance Sheet Data: (In thousands) Assets: Accounts receivable, net $ — $ — $ — $ — $ — $ — $ — $ 266 Inventory $ 96 $ 520 $ 505 $ 451 $ 562 $ 1,049 $ — $ 492 Total current assets $ 96 $ 520 $ 505 $ 451 $ 562 $ 1,049 $ — $ 758 Goodwill $ 3,260 $ 3,260 $ 3,260 $ 3,260 $ 3,260 $ 3,260 $ 3,260 $ 3,260 Intangible assets, net $ — $ — $ — $ — $ — $ — $ — $ (137 ) Deferred tax asset $ — $ — $ — $ — $ — $ 109 $ 61 $ 45 Total assets $ 3,356 $ 3,780 $ 3,765 $ 3,711 $ 3,822 $ 4,418 $ 3,321 $ 3,926 Liabilities: Accrued royalties $ — $ 317 $ (423 ) $ — $ — $ — $ — $ — Accrued expenses and other current liabilities $ 2,918 $ 3,244 $ 3,637 $ 3,573 $ 4,161 $ 4,796 $ 5,394 $ 5,925 Total current liabilities $ 2,918 $ 3,561 $ 3,214 $ 3,573 $ 4,161 $ 4,796 $ 5,394 $ 5,925 Deferred tax liability $ — $ — $ (76 ) $ (101 ) $ (136 ) $ — $ — $ — Deferred rent and other long-term liabilities $ — $ — $ 490 $ 620 $ 775 $ 1,135 $ 1,040 $ 1,039 Stockholders' / Members' equity: Additional paid-in-capital / Members' equity $ — $ — $ (254 ) $ (254 ) $ (254 ) $ (254 ) $ (254 ) $ (254 ) Accumulated other comprehensive (loss) $ 4 $ 4 $ 4 $ 4 $ 4 $ 4 $ 4 $ 4 Retained earnings $ 434 $ 215 $ 213 $ (89 ) $ (436 ) $ (896 ) $ (1,680 ) $ (1,645 ) Total stockholders' equity attributable to Funko, Inc. / members' equity $ 438 $ 219 $ (37 ) $ (339 ) $ (686 ) $ (1,146 ) $ (1,930 ) $ (1,895 ) Non-controlling interests $ — $ — $ 174 $ (42 ) $ (292 ) $ (367 ) $ (1,182 ) $ (1,143 ) Total stockholders' / members' equity $ 438 $ 219 $ 137 $ (381 ) $ (978 ) $ (1,513 ) $ (3,112 ) $ (3,038 ) Total liabilities and stockholders' equity $ 3,356 $ 3,780 $ 3,765 $ 3,711 $ 3,822 $ 4,418 $ 3,321 $ 3,926 (Revised) Jun. 30, Sep. 30, Dec. 31, Mar. 31, Jun. 30, Sep. 30, Dec. 31, Mar. 31, 2017 2017 2017 2018 2018 2018 2018 2019 Balance Sheet Data: (In thousands) Assets: Accounts receivable, net $ 81,629 $ 99,293 $ 115,478 $ 88,616 $ 96,474 $ 127,026 $ 148,627 $ 117,884 Inventory $ 58,078 $ 79,356 $ 79,587 $ 74,401 $ 64,153 $ 82,255 $ 86,622 $ 75,888 Total current assets $ 184,031 $ 217,632 $ 224,520 $ 194,137 $ 190,034 $ 245,159 $ 260,639 $ 233,253 Goodwill $ 109,781 $ 110,525 $ 114,162 $ 116,758 $ 116,312 $ 116,237 $ 116,078 $ 125,152 Intangible assets, net $ 257,991 $ 254,391 $ 250,649 $ 245,465 $ 241,337 $ 237,518 $ 233,645 $ 233,018 Deferred tax asset $ — $ — $ 51 $ 82 $ 78 $ 5,904 $ 7,407 $ 21,126 Total assets $ 591,736 $ 625,735 $ 634,078 $ 601,512 $ 594,816 $ 653,183 $ 666,340 $ 692,989 Liabilities: Accrued royalties $ 16,297 $ 25,697 $ 25,546 $ 18,858 $ 19,351 $ 31,494 $ 39,020 $ 28,359 Accrued expenses and other current liabilities $ 29,962 $ 36,115 $ 30,669 $ 33,299 $ 29,891 $ 35,862 $ 33,015 $ 25,572 Total current liabilities $ 161,285 $ 208,473 $ 133,140 $ 122,069 $ 126,313 $ 170,077 $ 143,250 $ 126,025 Deferred tax liability $ — $ — $ 512 $ 588 $ 123 $ 65 $ 5 $ 23 Deferred rent and other long-term liabilities $ 3,464 $ 3,438 $ 3,964 $ 4,549 $ 4,802 $ 5,924 $ 6,623 $ 5,558 Stockholders' / Members' equity: Additional paid-in-capital / Members' equity $ 291,460 $ 292,043 $ 129,066 $ 130,038 $ 131,370 $ 142,172 $ 146,154 $ 165,954 Accumulated other comprehensive (loss) $ 775 $ 1,365 $ 806 $ 1,308 $ 211 $ 167 $ (167 ) $ 104 Retained earnings $ (136,807 ) $ (128,761 ) $ 1,254 $ 1,851 $ 1,921 $ 3,491 $ 8,717 $ 10,912 Total stockholders' equity attributable to Funko, Inc. / members' equity $ 155,428 $ 164,647 $ 131,130 $ 133,201 $ 133,506 $ 145,834 $ 154,708 $ 176,975 Non-controlling interests $ — $ — $ 150,162 $ 141,008 $ 131,857 $ 129,071 $ 138,546 $ 117,407 Total stockholders' / members' equity $ 155,428 $ 164,647 $ 281,292 $ 274,209 $ 265,363 $ 274,905 $ 293,254 $ 294,382 Total liabilities and stockholders' equity $ 591,736 $ 625,735 $ 634,078 $ 601,512 $ 594,816 $ 653,183 $ 666,340 $ 692,989 The identified adjustments had no effect on previously reported total cash flows from operating, investing or financing activities for any of the periods reflected above.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 30, 2019
Funko Acquisition Holdings, L.L.C. [Member]
Significant Accounting Policies	2. Significant Accounting Policies Use of Estimates The preparation of the Company’s unaudited condensed 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. Significant Accounting Policies A description of the Company’s significant accounting policies is included in the audited consolidated financial statements within its Annual Report on Form 10–K for the year ended December 31, 2018. Recently Adopted Accounting Standards Lease Accounting. In February 2016, the FASB issued guidance related to lease accounting that requires the recognition of lease assets and lease liabilities on the balance sheet and disclosure of key information about leasing arrangements for leases with a term of more than 12 months. The Company adopted the standard on January 1, 2019 by recognizing and measuring leases at the adoption date with a cumulative effect of initially applying the guidance recognized at the date of initial application. Comparative information has not been restated and continues to be reported under the standards in effect for those periods. The Company has elected the “package of practical expedients” and as a result is not required to reassess under the new standard its prior accounting conclusions about lease identification, lease classification and initial direct costs for lease contracts that exist as of the transition date. However, the Company has not elected the use of hindsight for determining the reasonably certain lease term. The new lease standard also provides practical expedients and policy elections for an entity’s ongoing accounting. The Company has elected the practical expedient to not separate lease and non-lease components for all of its leases. The Company has also elected the short-term lease recognition exemption, which results in no recognition of right-of-use assets and lease liabilities for existing short-term leases at transition. Upon adoption on January 1, 2019, the Company recognized operating lease right-of-use assets and lease liabilities that have not previously been recorded. The lease liability for operating leases is based on the net present value of future minimum lease payments. The right-of-use asset for operating leases is based on the lease liability adjusted for the reclassification of certain balance sheet amounts such as deferred and prepaid rent. Deferred and prepaid rent will not be presented separately for periods subsequent to the adoption of the new lease standard. The cumulative effect of initially applying the new lease accounting standard as of January 1, 2019 is as follows (in thousands): January 1, 2019 Beginning balance Cumulative Effect Adjustment Beginning Balance, As Adjusted Assets: Operating lease right-of-use assets $ — $ 33,014 33,014 Liabilities and Stockholders' Equity: Current portion of operating lease liabilities $ — $ 7,380 $ 7,380 Accrued expenses and other current liabilities $ 33,015 $ (429 ) $ 32,586 Operating lease liabilities, net of current portion $ — $ 30,076 $ 30,076 Deferred rent and other long-term liabilities $ 6,623 $ (4,013 ) $ 2,610 The adoption of the standard did not result in any material changes to the recognition of operating lease expenses in the Company’s unaudited condensed consolidated statements of operations. Reclassification of Certain Tax Effects from Accumulated Other Comprehensive . In February 2018, the FASB issued new guidance that allows an entity to elect to reclassify “stranded” tax effects in accumulated other comprehensive income to retained earnings to address concerns related to accounting for certain provisions of the Tax Cuts and Jobs Act (“the Tax Act”) enacted in December 2017. The adoption of this standard in the first quarter of 2019 had no impact on the Company’s unaudited condensed consolidated financial statements.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Acquisitions	3. Acquisitions During the nine months ended September 30, 2019, the Company completed one acquisition that was accounted for as a business combination by applying the acquisition method of accounting, where identifiable tangible and intangible assets acquired and liabilities assumed are recognized and measured as of the acquisition date at fair value and goodwill is calculated as the excess of the purchase price paid over the net assets acquired. On February 11, 2019, the Company acquired 100% of the membership interests of Forrest-Pruzan Creative LLC (the “Forrest-Pruzan Acquisition”), a board game development studio in Seattle, WA, which now operates as Funko Games, LLC. This transaction represents an opportunity to expand the Company’s product offerings into the board game category. The preliminary purchase consideration consists of $6.5 million in cash and 126,757 shares of the Company’s Class A common stock with a fair value of $2.2 million paid at closing, $1.5 million cash holdback due to the sellers in 18 months, subject to certain conditions as per the agreement, and $2 million in cash due after a 24-month deferral period. The total purchase consideration of $11.9 million was allocated on a relative fair value basis between net assets acquired and liabilities assumed of $11.6 million and noncompetition agreements entered into contemporaneously with the acquisition of $0.3 million. The Company is still in the process of completing its analysis of the opening balance sheet balances and finalizing its analysis and assumptions over the fair value of assets and liabilities acquired and purchase consideration transferred, and the difference between the estimated and final values could be material. Goodwill of $8.5 million is calculated as the excess of the purchase price paid over the net assets acquired. The goodwill recognized in connection with the Forrest-Pruzan Acquisition primarily reflects relevant skills and industry knowledge of the retained workforce, as well as intangible assets that do not qualify for separate recognition. The activity of Funko Games, LLC included in the Company’s condensed consolidated statements of operations from the acquisition date to September 30, 2019 was not material. The purchase consideration allocated to the acquisition was as follows: Purchase Consideration at Fair Value (in thousands) Cash paid $ 6,500 Fair value of class A common stock issued 2,221 Cash holdback 1,400 Fair value of cash consideration due February 11, 2021 1,815 Total transaction price $ 11,936 Less: Noncompetition agreements (290 ) Consideration transferred $ 11,646 The following table shows the amounts recognized for each major class of assets acquired and liabilities assumed and the resultant purchase price allocation for the Forrest-Pruzan Acquisition as of February 11, 2019: Assets (Liabilities) Acquired (Assumed) at Fair Value (in thousands) Cash and cash equivalents $ 131 Property and equipment 14 Operating lease right-of-use assets 1,027 Goodwill 8,465 Intangible assets 3,300 Other assets 17 Current liabilities (281 ) Operating lease liabilities (1,027 ) Consideration transferred $ 11,646 The following table summarizes the identifiable intangible assets acquired in connection with the transactions described above and their estimated useful lives as of February 11, 2019: Estimated Fair Value of Assets Acquired Estimated Useful Life (in thousands) (Years) Intangible asset type: Intellectual property $ 720 3 Customer relationships 2,580 3 Intangible assets $ 3,300

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2019
Funko Acquisition Holdings, L.L.C. [Member]
Fair Value Measurements	4. 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. For a description of the methods and assumptions that the Company uses to estimate the fair value and determine the classification according to the fair value hierarchy for each financial instrument, see the Company’s audited consolidated financial statements and related notes included in its Annual Report on Form 10-K for the year ended December 31, 2018. Debt. The estimated fair value of the Company’s debt instruments, which are classified as Level 3 financial instruments, at September 30, 2019 and December 31, 2018, was approximately $241.8 million and $252.1 million, respectively. The carrying values of the Company’s debt instruments at September 30, 2019 and December 31, 2018, were $237.7 million and $247.3 million, respectively. The estimated fair value of the Company’s debt instruments primarily reflects assumptions regarding credit spreads for similar floating-rate instruments with similar terms and maturities and the Company’s standalone credit risk.

Debt

Debt	9 Months Ended
	Sep. 30, 2019
Funko Acquisition Holdings, L.L.C. [Member]
Debt	5. Debt Debt consists of the following (in thousands): September 30, December 31, 2019 2018 New Revolving Credit Facility $ 18,542 $ 20,000 New Term Loan Facility $ 223,250 $ 232,063 Debt issuance costs (4,068 ) (4,766 ) Total term debt 219,182 227,297 Less: current portion 10,722 10,593 Long-term debt, net $ 208,460 $ 216,704 New Credit Facilities On October 22, 2018 (the “Closing Date”), the Company entered into a new credit agreement providing for the New Term Loan Facility in the amount of $235.0 million and the New Revolving Credit Facility of $50.0 million (as amended, the “New Credit Facilities”). On February 11, 2019, the Company amended the New Credit Facilities to increase the New Revolving Credit Facility to $75.0 million. On September 23, 2019, the Company entered into a second amendment to the New Credit Facilities, which extends the maturity date of the term loans and revolving credit facility under the New Credit Facilities to September 23, 2024, reduces the interest margin applicable to all loans under the New Credit Facilities by 0.75% and reduces certain fees incurred under the credit agreement. Upon closing, proceeds from the New Credit Facilities were primarily used to repay all of the outstanding aggregate principal balance and accrued interest of $209.6 million on the previous Term Loan A Facility and $65.3 million on the previous Revolving Credit Facility. Upon repayment, both the previous Term Loan A Facility and the previous Revolving Credit Facility were terminated. As amended, t he New Term Loan Facility matures on September 23, 2024 (the “Maturity Date”). The New Term Loan Facility amortizes in quarterly installments in aggregate amounts equal to 5.00% of the original principal amount of the New Term Loan Facility in the first and second years of the New Term Loan Facility, 10.00% of the original principal amount of the New Term Loan Facility in the third and fourth years of the New Term Loan Facility and 12.50% of the original principal amount of the New Term Loan Facility in the fifth and sixth year of the New Term Loan Facility, with any outstanding balance due and payable on the Maturity Date. The first amortization payment was on December 31, 2018. The New Revolving Credit Facility terminates on the Maturity Date and loans thereunder may be borrowed, repaid, and reborrowed up to such date As amended, loans under the New Credit Facilities bear interest, at the Company’s option, at either the Euro-Rate (as defined in the Credit Agreement), or in the case of swing loans, the Swing Rate (as defined in the Credit Agreement), The New Credit Facilities are secured by substantially all of the assets of the Company and any of its existing or future material domestic subsidiaries, subject to customary exceptions. As of September 30, 2019 and December 31, 2018, the Company was in compliance with all of the covenants in its New Credit Facilities. At September 30, 2019, the Company had $223.3 million and $18.5 million of borrowings outstanding under the New Term Loan Facility and New Revolving Credit Facility, respectively. At December 31, 2018, the Company had $232.1 million and $20.0 million of borrowings outstanding under the New Term Loan Facility and New Revolving Credit Facility, respectively. There were no outstanding letters of credit as of September 30, 2019 and December 31, 2018 .

Leases

Leases	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Leases	6. Leases The Company has entered into non-cancellable operating leases for office, warehouse, and distribution facilities, with original lease periods expiring through 2030. 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 are recognized as adjustments to operating lease right-of-use assets on the unaudited consolidated balance sheets. For certain leases the Company receives lease incentives, such as tenant improvement allowances, and records those as adjustments to operating lease right-of-use assets and operating leases liabilities on the unaudited condensed consolidated balance sheets and amortize the lease incentives on a straight-line basis over the lease term as an adjustment to rent expense. Rent expense was $4.1 million and $3.1 million for the three months ended September 30, 2019 and 2018, respectively, and $10.7 million and $7.7 million for the nine months ended September 30, 2019 and 2018, respectively . As of September 30, 2019, the Company had recorded operating lease liabilities of $70.6 million and operating lease right-of-use assets of $61.8 million. During the nine months ended September 30, 2019, operating cash outflows relating to operating lease liabilities was $6.0 million and operating lease right-of-use assets obtained in exchange for new operating lease obligations was $33.2 million. As of September 30, 2019, the Company’s operating leases had a weighted-average remaining term of 8.1 years and weighted-average discount rate of 6.7%. Excluded from the measurement of operating lease liabilities and operating lease right-of-use assets were certain warehouse and distribution contracts that either qualify for the short-term lease recognition exception and/or do not give the Company the right to control the warehouse and/or distribution facilities underlying the contract. The future payments on the Company’s operating lease liabilities as of September 30, 2019 were as follows (in thousands): Remaining 2019 $ 2,232 2020 10,349 2021 12,220 2022 10,989 2023 11,259 Thereafter 46,299 Total lease payments 93,348 Less: imputed interest (22,730 ) Total $ 70,618

Liabilities under Tax Receivabl

Liabilities under Tax Receivable Agreement	9 Months Ended
	Sep. 30, 2019
Liabilities Under Tax Receivable Agreement [Abstract]
Liabilities under Tax Receivable Agreement	7. Liabilities under Tax Receivable Agreement On November 1, 2017, the Company entered into a tax receivable agreement with FAH, LLC (the “Tax Receivable Agreement”) 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. During the three and nine months ended September 30, 2019, the Company recognized an additional liability related to the Tax Receivable Agreement in the amount of $29.5 million and $58.6 million, respectively, for the payments due to the redeeming members under the Tax Receivable Agreement, representing 85% of the aggregate tax benefits the Company expects to realize from the tax basis increases related to the redemption of FAH, LLC common units, after concluding it was probable that such Tax Receivable Agreement payments would be paid in the future based on the Company’s estimate of future taxable income. The amount of Tax Receivable Agreement liabilities recognized during the three and nine months ended September 30, 2018 was $6.5 million and $6.6 million, respectively There were no payments made pursuant to the Tax Receivable Agreement during the nine months ended September 30, 2019 and 2018. As of September 30, 2019, the Company’s total obligation under the Tax Receivable Agreement, including accrued interest, was $65.4 million, of which $4.4 million was included in Accrued expenses and other current liabilities on the unaudited condensed consolidated balance sheets. There were no transactions subject to the Tax Receivable Agreement for which the Company did not recognize the related liability, as the Company concluded that it was probable that the Company would have sufficient future taxable income to utilize all of the related tax benefits. At December 31, 2018, the Company’s total obligation under the Tax Receivable Agreement, including accrued interest, was $6.8 million, of which $0.3 million was included in Accrued expenses and other current liabilities on the condensed consolidated balance sheets.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. Commitments and Contingencies 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. In January 2019, the Company renewed its licensing agreements with Disney and its controlled affiliates, LucasFilm and Marvel. As of December 31, 2018 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 5, Debt. Tax Receivable Agreement The Company is party to 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 under certain circumstances. See Note 7, Liabilities under Tax Receivable Agreement. 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 condensed consolidated financial position, results of operations or cash flows. The Company is, 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 the Company, certain of its officers and directors, and the underwriters of its 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, Inc. et al. Lovewell v. Funko, Inc. et al Berkelhammer v. Funko, Inc. et al. Berkelhammer Jacobs v. Funko, Inc. et al. Jacobs On July 2, 2018, all of the above-referenced suits were ordered consolidated for all purposes into one action under the title In re Funko, Inc. Securities Litigation Additionally, on June 4, 2018, a putative class action lawsuit entitled Kanugonda v. Funko, Inc. et al. Berkelhammer v. Funko, Inc. et al. The complaints in both state and federal court allege that the Company violated Sections 11, 12, and 15 of the Securities Act of 1933, as amended, by making allegedly materially misleading statements and by omitting material facts necessary to make the statements made therein not misleading. The lawsuits seek, among other things, compensatory statutory damages and rescissory damages in account of the consideration paid for the Company’s Class A common stock by the plaintiffs and members of the putative class, as well as attorneys’ fees and costs. The Company believes it has meritorious defenses to the claims of the plaintiffs and members of the class and any liability for the alleged claims is not currently probable or reasonably estimable. In connection with the Company's underpayment of customs duties at Loungefly described in Note 1, the Company’s estimate of the range of probable loss for potential penalties that may be assessed by U.S. Customs is $0.2 million to $1.0 million at September 30, 2019, of which $0.5 million has been recorded as a contingent liability in the caption Accrued expenses and other current liabilities in its unaudited condensed consolidated balance sheet as of September 30, 2019.

Segments

Segments	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Segments	9. 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 regularly reviewed by its Chief Operating Decision Maker (the “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 the Company’s main product categories as a percent of net sales: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Figures 79.0 % 80.1 % 81.2 % 82.1 % Other 21.0 % 19.9 % 18.8 % 17.9 % The following tables present summarized geographical information (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Net sales: United States $ 147,308 $ 121,316 $ 378,852 $ 307,274 International 75,999 55,599 202,719 145,575 Total net sales $ 223,307 $ 176,915 $ 581,571 $ 452,849 September 30, December 31, 2019 2018 Long-lived assets: United States $ 71,889 $ 23,781 China and Vietnam 20,406 20,662 United Kingdom 28,365 4,128 Total long-lived assets $ 120,660 $ 48,571

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2019
Funko Acquisition Holdings, L.L.C. [Member]
Related Party Transactions	10. Related Party Transactions In June 2017, in connection with the acquisition of Loungefly, 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 former employees of the Company, who were also the former owners of Loungefly. For the period from January 1, 2018 through July 12, 2018, 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 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. For the three and nine months ended September 30, 2019 and 2018, the Company recorded approximately $0.5 million and $1.7 million, respectively, and $2.5 million and $4.4 million, respectively, In February 2019, in connection with the Forrest-Pruzan Acquisition, the Company assumed two leases of office space with Roll and Move, LLC and Roll and Move II LLC, both of which are owned by certain former owners of Forrest-Pruzan Creative LLC, one of whom remains an employee of the Company. For the three and nine months ended September 30, 2019, the Company recorded $0.1 million of rental expense related to the leases, which was recorded in selling, general and administrative expenses in the Company’s unaudited condensed consolidated statements of operations. At September 30, 2019, the Company had recorded operating lease right-of-use assets and operating lease liabilities of $1.0 million related to the leases.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes Funko, Inc. is taxed as a corporation and pays corporate federal, state and local taxes on income allocated to it from FAH, LLC based upon Funko, Inc.’s economic interest held in FAH, LLC. FAH, LLC is treated as a pass-through partnership for income tax reporting purposes. FAH, LLC’s members, including the Company, are liable for federal, state and local income taxes based on their share of FAH, LLC’s pass-through taxable income. The Company recorded $2.9 million and $1.9 million of income tax expense for the three months ended September 30, 2019 and 2018, respectively, and $6.5 million and $2.7 million for the nine months ended September 30, 2019 and 2018, respectively. The Company’s estimated annual effective tax rate for the nine months ended September 30, 2019 was 16.7%. The Company’s estimated annual effective tax rate is less than the statutory rate of 21% primarily because the Company is not liable for income taxes on the portion of FAH, LLC’s earnings that are attributable to non-controlling interests. During the three and nine months ended September 30, 2019, the Company acquired an aggregate of 4.4 million and 9.4 million common units of FAH, LLC, respectively, in connection with the redemption of common units, which resulted in an increase in the tax basis of the Company’s investment in FAH, LLC subject to the provisions of the Tax Receivable Agreement. As a result of these exchanges, during the three and nine months ended September 30, 2019 the Company recognized an increase to its net deferred tax assets in the amount of $25.4 million and $47.7 million, respectively, and corresponding Tax Receivable Agreement liabilities of $29.5 million and $58.6 million, respectively, representing 85% of the tax benefits due to the Continuing Equity Owners. During the nine months ended September 30, 2018, the Company acquired an aggregate of 1.4 million common units of FAH, LLC in connection with the redemption of common units, which resulted in an increase in the tax basis of our investment in FAH, LLC subject to the provisions of the Tax Receivable Agreement. As a result of these exchanges, during the nine months ended September 30, 2018 the Company recognized an increase to its net deferred tax assets in the amount of $6.7 million, and corresponding Tax Receivable Agreement liabilities of $6.6 million, representing 85% of the tax benefits due to the Continuing Equity Owners.

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Stockholders' Equity	12. Stockholders’ Equity The following is a reconciliation of changes in stockholders’ equity for the three and nine months ended September 30, 2019 and 2018: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 (In thousands) Class A common stock Beginning balance $ 3 $ 2 $ 2 $ 2 Shares issued — — 1 — Ending balance $ 3 $ 2 $ 3 $ 2 Class B common stock Beginning balance $ 2 $ 2 $ 2 $ 2 Redemption of common units of FAH, LLC (1 ) — (1 ) — Ending balance $ 1 $ 2 $ 1 $ 2 Additional paid-in capital Beginning balance $ 176,684 $ 131,370 $ 146,154 $ 129,066 Equity-based compensation 3,715 3,607 9,830 5,750 Shares issued for equity-based compensation awards 784 5 2,210 5 Shares issued for purchase consideration — — 2,221 — Redemption of common units of FAH, LLC 23,261 7,105 50,912 7,258 Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets (4,079 ) 85 (10,962 ) 93 Ending balance $ 200,365 $ 142,172 $ 200,365 $ 142,172 Accumulated other comprehensive income (loss) Beginning balance $ (336 ) $ 211 $ (167 ) $ 806 Foreign currency translation loss, net of tax (538 ) (44 ) (707 ) (639 ) Ending balance $ (874 ) $ 167 $ (874 ) $ 167 Retained earnings Beginning balance $ 16,044 $ 1,921 $ 8,717 $ 1,254 Net income attributable to Funko, Inc. 8,639 1,570 15,966 2,237 Ending balance $ 24,683 $ 3,491 $ 24,683 $ 3,491 Non-controlling interests Beginning balance $ 103,968 $ 131,857 $ 138,546 $ 150,162 Distributions to continuing equity owners (4,784 ) (1,559 ) (22,905 ) (20,443 ) Redemption of common units of FAH, LLC (23,223 ) (7,105 ) (50,911 ) (7,258 ) Foreign currency translation loss, net of tax (460 ) (103 ) (462 ) (697 ) Net income attributable to non-controlling interests 6,909 5,981 18,142 7,307 Ending balance $ 82,410 $ 129,071 $ 82,410 $ 129,071 Total stockholders' equity $ 306,588 $ 274,905 $ 306,588 $ 274,905 The following is a reconciliation of changes in Class A and Class B common shares outstanding for the three and nine months ended September 30, 2019 and 2018: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 (In thousands) Class A common shares outstanding Beginning balance 30,214 23,365 24,960 23,338 Shares issued for equity-based compensation awards 76 — 207 — Shares issued for purchase consideration — — 127 — Redemption of common units of FAH, LLC 4,368 1,336 9,364 1,363 Ending balance 34,658 24,701 34,658 24,701 Class B common shares outstanding Beginning balance 18,740 24,956 23,584 24,976 Redemption of common units of FAH, LLC (4,173 ) (1,291 ) (9,017 ) (1,311 ) Ending balance 14,567 23,665 14,567 23,665 Total Class A and Class B common shares outstanding 49,225 48,366 49,225 48,366

Non-controlling Interests

Non-controlling Interests	9 Months Ended
	Sep. 30, 2019
Noncontrolling Interest [Abstract]
Non-controlling Interests	13. Non-controlling interests Funko, Inc. is the sole managing member of FAH, LLC and as a result consolidates the financial results of FAH, LLC and 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. Net income and comprehensive income are attributed between Funko, Inc. and noncontrolling interest holders based on each party’s relative economic ownership interest in FAH, LLC. As of September 30, 2019 and December 31, 2018, Funko, Inc. owned 34.7 million and 25.0 million of FAH, LLC common units, respectively, representing a 69.1% and 50.2% economic ownership interest in FAH, LLC, respectively. Net income and comprehensive income of FAH, LLC excludes certain activity attributable to Funko, Inc., including $3.1 million and $8.1 million of equity-based compensation expense for share-based compensation awards issued by Funko, Inc. for the three and nine months ended September 30, 2019, respectively, $2.9 million and $3.6 million of equity-based compensation expense for share-based compensation awards issued by Funko, Inc. for the three and nine months ended September 30, 2018, respectively, $2.3 million and $4.8 million of income tax expense for corporate, federal, state and local taxes attributable to Funko, Inc. for the three and nine months ended September 30, 2019, respectively, and $1.2 million and $1.0 million of income tax expense for corporate, federal, state and local taxes attributable to Funko, Inc. for the three and nine months ended September 30, 2018, respectively.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Earnings Per Share	14. 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. 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 (in thousands, except shares and per share amounts): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Numerator: Net income $ 15,548 $ 7,551 $ 34,108 $ 9,544 Less: net income attributable to non-controlling interests 6,909 5,981 18,142 7,307 Net income attributable to Funko, Inc. — $ 8,639 $ 1,570 $ 15,966 $ 2,237 Denominator: Weighted-average shares of Class A common stock outstanding — basic 32,055,116 23,765,291 29,554,572 23,484,041 Add: Effect of dilutive equity-based compensation awards and common units of FAH, LLC that are convertible into Class A common stock 2,447,729 2,520,242 2,157,293 1,640,327 Weighted-average shares of Class A common stock outstanding — diluted 34,502,845 26,285,533 31,711,865 25,124,368 Earnings per share of Class A common stock — basic $ 0.27 $ 0.07 $ 0.54 $ 0.10 Earnings per share of Class A common stock — diluted $ 0.25 $ 0.06 $ 0.50 $ 0.09 For the three and nine months ended September 30, 2019 and 2018, an aggregate of 19.1 million and 21.3 million, respectively, and 25.4 million 26.2 million 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.

Significant Accounting Polici_2

Significant Accounting Policies (Policies) - Funko Acquisition Holdings, L.L.C. [Member]	9 Months Ended
	Sep. 30, 2019
Use of Estimates	Use of Estimates The preparation of the Company’s unaudited condensed 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.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards Lease Accounting. In February 2016, the FASB issued guidance related to lease accounting that requires the recognition of lease assets and lease liabilities on the balance sheet and disclosure of key information about leasing arrangements for leases with a term of more than 12 months. The Company adopted the standard on January 1, 2019 by recognizing and measuring leases at the adoption date with a cumulative effect of initially applying the guidance recognized at the date of initial application. Comparative information has not been restated and continues to be reported under the standards in effect for those periods. The Company has elected the “package of practical expedients” and as a result is not required to reassess under the new standard its prior accounting conclusions about lease identification, lease classification and initial direct costs for lease contracts that exist as of the transition date. However, the Company has not elected the use of hindsight for determining the reasonably certain lease term. The new lease standard also provides practical expedients and policy elections for an entity’s ongoing accounting. The Company has elected the practical expedient to not separate lease and non-lease components for all of its leases. The Company has also elected the short-term lease recognition exemption, which results in no recognition of right-of-use assets and lease liabilities for existing short-term leases at transition. Upon adoption on January 1, 2019, the Company recognized operating lease right-of-use assets and lease liabilities that have not previously been recorded. The lease liability for operating leases is based on the net present value of future minimum lease payments. The right-of-use asset for operating leases is based on the lease liability adjusted for the reclassification of certain balance sheet amounts such as deferred and prepaid rent. Deferred and prepaid rent will not be presented separately for periods subsequent to the adoption of the new lease standard. The cumulative effect of initially applying the new lease accounting standard as of January 1, 2019 is as follows (in thousands): January 1, 2019 Beginning balance Cumulative Effect Adjustment Beginning Balance, As Adjusted Assets: Operating lease right-of-use assets $ — $ 33,014 33,014 Liabilities and Stockholders' Equity: Current portion of operating lease liabilities $ — $ 7,380 $ 7,380 Accrued expenses and other current liabilities $ 33,015 $ (429 ) $ 32,586 Operating lease liabilities, net of current portion $ — $ 30,076 $ 30,076 Deferred rent and other long-term liabilities $ 6,623 $ (4,013 ) $ 2,610 The adoption of the standard did not result in any material changes to the recognition of operating lease expenses in the Company’s unaudited condensed consolidated statements of operations. Reclassification of Certain Tax Effects from Accumulated Other Comprehensive . In February 2018, the FASB issued new guidance that allows an entity to elect to reclassify “stranded” tax effects in accumulated other comprehensive income to retained earnings to address concerns related to accounting for certain provisions of the Tax Cuts and Jobs Act (“the Tax Act”) enacted in December 2017. The adoption of this standard in the first quarter of 2019 had no impact on the Company’s unaudited condensed consolidated financial statements.

Organization and Operations (Ta

Organization and Operations (Tables)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Summary of Effect of Correction on Financial Statements	The following tables present the revised results for each quarterly period that was impacted, the adjustments made to each period and the previously reported amounts to summarize the effect of the revision on the previously-issued consolidated financial statements for the periods impacted. (As reported) Three Months Ended Jun. 30, Sep. 30, Dec. 31, Mar. 31, Jun. 30, Sep. 30, Dec. 31, Mar. 31, 2017 2017 2017 2018 2018 2018 2018 2019 (In thousands, except per share data) Statement of Operations Data: Net sales $ 104,746 $ 142,812 $ 169,474 $ 137,211 $ 138,723 $ 176,915 $ 233,224 $ 166,800 Cost of sales (exclusive of depreciation and amortization shown separately below) $ 66,005 $ 84,387 $ 102,926 $ 85,921 $ 85,717 $ 108,898 $ 147,526 $ 103,268 Selling, general, and administrative expenses $ 25,809 $ 32,511 $ 37,532 $ 34,810 $ 34,229 $ 41,267 $ 45,015 $ 40,818 Depreciation and amortization $ 7,588 $ 8,433 $ 9,220 $ 9,301 $ 9,650 $ 9,961 $ 10,204 $ 10,093 Total operating expenses $ 100,687 $ 125,467 $ 150,097 $ 130,060 $ 129,596 $ 160,126 $ 202,745 $ 154,179 Income from operations $ 4,059 $ 17,345 $ 19,377 $ 7,151 $ 9,127 $ 16,789 $ 30,479 $ 12,621 Income (loss) before income taxes $ (3,514 ) $ 8,286 $ 7,995 $ 2,697 $ 941 $ 9,605 $ 19,935 $ 8,484 Income tax expense $ 1,024 $ 22 $ 494 $ 460 $ 70 $ 1,519 $ 2,818 $ 1,414 Net income (loss) $ (4,538 ) $ 8,264 $ 7,501 $ 2,237 $ 871 $ 8,086 $ 17,117 $ 7,070 Net income attributable to non-controlling interests $ — $ — $ 1,875 $ 1,338 $ 454 $ 6,056 $ 11,107 $ 4,910 Net income (loss) attributable to Funko, Inc. $ (4,538 ) $ 8,264 $ 5,626 $ 899 $ 417 $ 2,030 $ 6,010 $ 2,160 Earnings per share of Class A common stock: Basic $ 0.04 $ 0.04 $ 0.02 $ 0.09 $ 0.24 $ 0.08 Diluted $ 0.04 $ 0.04 $ 0.01 $ 0.08 $ 0.23 $ 0.08 (Adjustment) Three Months Ended Jun. 30, Sep. 30, Dec. 31, Mar. 31, Jun. 30, Sep. 30, Dec. 31, Mar. 31, 2017 2017 2017 2018 2018 2018 2018 2019 (In thousands, except per share data) Statement of Operations Data: Net sales $ — $ — $ — $ — $ — $ — $ — $ 265 Cost of sales (exclusive of depreciation and amortization shown separately below) $ — $ 219 $ (331 ) $ 723 $ 167 $ 148 $ 1,646 $ 388 Selling, general, and administrative expenses $ — $ — $ — $ (308 ) $ 308 $ — $ — $ (350 ) Depreciation and amortization $ — $ — $ — $ — $ — $ — $ — $ 137 Total operating expenses $ — $ 219 $ (331 ) $ 415 $ 475 $ 148 $ 1,646 $ 175 Income from operations $ — $ (219 ) $ 331 $ (415 ) $ (475 ) $ (148 ) $ (1,646 ) $ 90 Income (loss) before income taxes $ — $ (219 ) $ 331 $ (415 ) $ (475 ) $ (148 ) $ (1,646 ) $ 90 Income tax expense $ (435 ) $ — $ 161 $ 103 $ 122 $ 387 $ (48 ) $ 15 Net income (loss) $ 435 $ (219 ) $ 170 $ (518 ) $ (597 ) $ (535 ) $ (1,598 ) $ 75 Net income attributable to non-controlling interests $ — $ — $ 172 $ (216 ) $ (250 ) $ (75 ) $ (815 ) $ 40 Net income (loss) attributable to Funko, Inc. $ 435 $ (219 ) $ (2 ) $ (302 ) $ (347 ) $ (460 ) $ (783 ) $ 35 Earnings per share of Class A common stock: Basic $ — $ (0.01 ) $ (0.02 ) $ (0.02 ) $ (0.03 ) $ — Diluted $ — $ (0.02 ) $ (0.01 ) $ (0.02 ) $ (0.03 ) $ — (Revised) Three Months Ended Jun. 30, Sep. 30, Dec. 31, Mar. 31, Jun. 30, Sep. 30, Dec. 31, Mar. 31, 2017 2017 2017 2018 2018 2018 2018 2019 (In thousands, except per share data) Statement of Operations Data: Net sales $ 104,746 $ 142,812 $ 169,474 $ 137,211 $ 138,723 $ 176,915 $ 233,224 $ 167,065 Cost of sales (exclusive of depreciation and amortization shown separately below) $ 66,005 $ 84,606 $ 102,595 $ 86,644 $ 85,884 $ 109,046 $ 149,172 $ 103,656 Selling, general, and administrative expenses $ 25,809 $ 32,511 $ 37,532 $ 34,502 $ 34,537 $ 41,267 $ 45,015 $ 40,468 Depreciation and amortization $ 7,588 $ 8,433 $ 9,220 $ 9,301 $ 9,650 $ 9,961 $ 10,204 $ 10,230 Total operating expenses $ 100,687 $ 125,686 $ 149,766 $ 130,475 $ 130,071 $ 160,274 $ 204,391 $ 154,354 Income from operations $ 4,059 $ 17,126 $ 19,708 $ 6,736 $ 8,652 $ 16,641 $ 28,833 $ 12,711 Income (loss) before income taxes $ (3,514 ) $ 8,067 $ 8,326 $ 2,282 $ 466 $ 9,457 $ 18,289 $ 8,574 Income tax expense $ 589 $ 22 $ 655 $ 563 $ 192 $ 1,906 $ 2,770 $ 1,429 Net income (loss) $ (4,103 ) $ 8,045 $ 7,671 $ 1,719 $ 274 $ 7,551 $ 15,519 $ 7,145 Net income attributable to non-controlling interests $ — $ — $ 2,047 $ 1,122 $ 204 $ 5,981 $ 10,292 $ 4,950 Net income (loss) attributable to Funko, Inc. $ (4,103 ) $ 8,045 $ 5,624 $ 597 $ 70 $ 1,570 $ 5,227 $ 2,195 Earnings per share of Class A common stock: Basic $ 0.04 $ 0.03 $ — $ 0.07 $ 0.21 $ 0.08 Diluted $ 0.04 $ 0.02 $ — $ 0.06 $ 0.20 $ 0.08 (As reported) Jun. 30, Sep. 30, Dec. 31, Mar. 31, Jun. 30, Sep. 30, Dec. 31, Mar. 31, 2017 2017 2017 2018 2018 2018 2018 2019 Balance Sheet Data: (In thousands) Assets: Accounts receivable, net $ 81,629 $ 99,293 $ 115,478 $ 88,616 $ 96,474 $ 127,026 $ 148,627 $ 117,618 Inventory $ 57,982 $ 78,836 $ 79,082 $ 73,950 $ 63,591 $ 81,206 $ 86,622 $ 75,396 Total current assets $ 183,935 $ 217,112 $ 224,015 $ 193,686 $ 189,472 $ 244,110 $ 260,639 $ 232,495 Goodwill $ 106,521 $ 107,265 $ 110,902 $ 113,498 $ 113,052 $ 112,977 $ 112,818 $ 121,892 Intangible assets, net $ 257,991 $ 254,391 $ 250,649 $ 245,465 $ 241,337 $ 237,518 $ 233,645 $ 233,155 Deferred tax asset $ — $ — $ 51 $ 82 $ 78 $ 5,795 $ 7,346 $ 21,081 Total assets $ 588,380 $ 621,955 $ 630,313 $ 597,801 $ 590,994 $ 648,765 $ 663,019 $ 689,063 Liabilities: Accrued royalties $ 16,297 $ 25,380 $ 25,969 $ 18,858 $ 19,351 $ 31,494 $ 39,020 $ 28,359 Accrued expenses and other current liabilities $ 27,044 $ 32,871 $ 27,032 $ 29,726 $ 25,730 $ 31,066 $ 27,621 $ 19,647 Total current liabilities $ 158,367 $ 204,912 $ 129,926 $ 118,496 $ 122,152 $ 165,281 $ 137,856 $ 120,100 Deferred tax liability $ — $ — $ 588 $ 689 $ 259 $ 65 $ 5 $ 23 Deferred rent and other long-term liabilities $ 3,464 $ 3,438 $ 3,474 $ 3,929 $ 4,027 $ 4,789 $ 5,583 $ 4,519 Stockholders' / Members' equity: Additional paid-in-capital / Members' equity $ 291,460 $ 292,043 $ 129,320 $ 130,292 $ 131,624 $ 142,426 $ 146,408 $ 166,208 Accumulated other comprehensive (loss) $ 771 $ 1,361 $ 802 $ 1,304 $ 207 $ 163 $ (171 ) $ 100 Retained earnings $ (137,241 ) $ (128,976 ) $ 1,041 $ 1,940 $ 2,357 $ 4,387 $ 10,397 $ 12,557 Total stockholders' equity attributable to Funko, Inc. / members' equity $ 154,990 $ 164,428 $ 131,167 $ 133,540 $ 134,192 $ 146,980 $ 156,638 $ 178,870 Non-controlling interests $ — $ — $ 149,988 $ 141,050 $ 132,149 $ 129,438 $ 139,728 $ 118,550 Total stockholders' / members' equity $ 154,990 $ 164,428 $ 281,155 $ 274,590 $ 266,341 $ 276,418 $ 296,366 $ 297,420 Total liabilities and stockholders' equity $ 588,380 $ 621,955 $ 630,313 $ 597,801 $ 590,994 $ 648,765 $ 663,019 $ 689,063 (Adjustment) Jun. 30, Sep. 30, Dec. 31, Mar. 31, Jun. 30, Sep. 30, Dec. 31, Mar. 31, 2017 2017 2017 2018 2018 2018 2018 2019 Balance Sheet Data: (In thousands) Assets: Accounts receivable, net $ — $ — $ — $ — $ — $ — $ — $ 266 Inventory $ 96 $ 520 $ 505 $ 451 $ 562 $ 1,049 $ — $ 492 Total current assets $ 96 $ 520 $ 505 $ 451 $ 562 $ 1,049 $ — $ 758 Goodwill $ 3,260 $ 3,260 $ 3,260 $ 3,260 $ 3,260 $ 3,260 $ 3,260 $ 3,260 Intangible assets, net $ — $ — $ — $ — $ — $ — $ — $ (137 ) Deferred tax asset $ — $ — $ — $ — $ — $ 109 $ 61 $ 45 Total assets $ 3,356 $ 3,780 $ 3,765 $ 3,711 $ 3,822 $ 4,418 $ 3,321 $ 3,926 Liabilities: Accrued royalties $ — $ 317 $ (423 ) $ — $ — $ — $ — $ — Accrued expenses and other current liabilities $ 2,918 $ 3,244 $ 3,637 $ 3,573 $ 4,161 $ 4,796 $ 5,394 $ 5,925 Total current liabilities $ 2,918 $ 3,561 $ 3,214 $ 3,573 $ 4,161 $ 4,796 $ 5,394 $ 5,925 Deferred tax liability $ — $ — $ (76 ) $ (101 ) $ (136 ) $ — $ — $ — Deferred rent and other long-term liabilities $ — $ — $ 490 $ 620 $ 775 $ 1,135 $ 1,040 $ 1,039 Stockholders' / Members' equity: Additional paid-in-capital / Members' equity $ — $ — $ (254 ) $ (254 ) $ (254 ) $ (254 ) $ (254 ) $ (254 ) Accumulated other comprehensive (loss) $ 4 $ 4 $ 4 $ 4 $ 4 $ 4 $ 4 $ 4 Retained earnings $ 434 $ 215 $ 213 $ (89 ) $ (436 ) $ (896 ) $ (1,680 ) $ (1,645 ) Total stockholders' equity attributable to Funko, Inc. / members' equity $ 438 $ 219 $ (37 ) $ (339 ) $ (686 ) $ (1,146 ) $ (1,930 ) $ (1,895 ) Non-controlling interests $ — $ — $ 174 $ (42 ) $ (292 ) $ (367 ) $ (1,182 ) $ (1,143 ) Total stockholders' / members' equity $ 438 $ 219 $ 137 $ (381 ) $ (978 ) $ (1,513 ) $ (3,112 ) $ (3,038 ) Total liabilities and stockholders' equity $ 3,356 $ 3,780 $ 3,765 $ 3,711 $ 3,822 $ 4,418 $ 3,321 $ 3,926 (Revised) Jun. 30, Sep. 30, Dec. 31, Mar. 31, Jun. 30, Sep. 30, Dec. 31, Mar. 31, 2017 2017 2017 2018 2018 2018 2018 2019 Balance Sheet Data: (In thousands) Assets: Accounts receivable, net $ 81,629 $ 99,293 $ 115,478 $ 88,616 $ 96,474 $ 127,026 $ 148,627 $ 117,884 Inventory $ 58,078 $ 79,356 $ 79,587 $ 74,401 $ 64,153 $ 82,255 $ 86,622 $ 75,888 Total current assets $ 184,031 $ 217,632 $ 224,520 $ 194,137 $ 190,034 $ 245,159 $ 260,639 $ 233,253 Goodwill $ 109,781 $ 110,525 $ 114,162 $ 116,758 $ 116,312 $ 116,237 $ 116,078 $ 125,152 Intangible assets, net $ 257,991 $ 254,391 $ 250,649 $ 245,465 $ 241,337 $ 237,518 $ 233,645 $ 233,018 Deferred tax asset $ — $ — $ 51 $ 82 $ 78 $ 5,904 $ 7,407 $ 21,126 Total assets $ 591,736 $ 625,735 $ 634,078 $ 601,512 $ 594,816 $ 653,183 $ 666,340 $ 692,989 Liabilities: Accrued royalties $ 16,297 $ 25,697 $ 25,546 $ 18,858 $ 19,351 $ 31,494 $ 39,020 $ 28,359 Accrued expenses and other current liabilities $ 29,962 $ 36,115 $ 30,669 $ 33,299 $ 29,891 $ 35,862 $ 33,015 $ 25,572 Total current liabilities $ 161,285 $ 208,473 $ 133,140 $ 122,069 $ 126,313 $ 170,077 $ 143,250 $ 126,025 Deferred tax liability $ — $ — $ 512 $ 588 $ 123 $ 65 $ 5 $ 23 Deferred rent and other long-term liabilities $ 3,464 $ 3,438 $ 3,964 $ 4,549 $ 4,802 $ 5,924 $ 6,623 $ 5,558 Stockholders' / Members' equity: Additional paid-in-capital / Members' equity $ 291,460 $ 292,043 $ 129,066 $ 130,038 $ 131,370 $ 142,172 $ 146,154 $ 165,954 Accumulated other comprehensive (loss) $ 775 $ 1,365 $ 806 $ 1,308 $ 211 $ 167 $ (167 ) $ 104 Retained earnings $ (136,807 ) $ (128,761 ) $ 1,254 $ 1,851 $ 1,921 $ 3,491 $ 8,717 $ 10,912 Total stockholders' equity attributable to Funko, Inc. / members' equity $ 155,428 $ 164,647 $ 131,130 $ 133,201 $ 133,506 $ 145,834 $ 154,708 $ 176,975 Non-controlling interests $ — $ — $ 150,162 $ 141,008 $ 131,857 $ 129,071 $ 138,546 $ 117,407 Total stockholders' / members' equity $ 155,428 $ 164,647 $ 281,292 $ 274,209 $ 265,363 $ 274,905 $ 293,254 $ 294,382 Total liabilities and stockholders' equity $ 591,736 $ 625,735 $ 634,078 $ 601,512 $ 594,816 $ 653,183 $ 666,340 $ 692,989 The identified adjustments had no effect on previously reported total cash flows from operating, investing or financing activities for any of the periods reflected above.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Schedule of Cumulative Effect of Initially Applying New Lease Accounting Standard	The cumulative effect of initially applying the new lease accounting standard as of January 1, 2019 is as follows (in thousands): January 1, 2019 Beginning balance Cumulative Effect Adjustment Beginning Balance, As Adjusted Assets: Operating lease right-of-use assets $ — $ 33,014 33,014 Liabilities and Stockholders' Equity: Current portion of operating lease liabilities $ — $ 7,380 $ 7,380 Accrued expenses and other current liabilities $ 33,015 $ (429 ) $ 32,586 Operating lease liabilities, net of current portion $ — $ 30,076 $ 30,076 Deferred rent and other long-term liabilities $ 6,623 $ (4,013 ) $ 2,610

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Summary of Purchase Consideration	The purchase consideration allocated to the acquisition was as follows: Purchase Consideration at Fair Value (in thousands) Cash paid $ 6,500 Fair value of class A common stock issued 2,221 Cash holdback 1,400 Fair value of cash consideration due February 11, 2021 1,815 Total transaction price $ 11,936 Less: Noncompetition agreements (290 ) Consideration transferred $ 11,646
Summary of Purchase Price Allocations	The following table shows the amounts recognized for each major class of assets acquired and liabilities assumed and the resultant purchase price allocation for the Forrest-Pruzan Acquisition as of February 11, 2019: Assets (Liabilities) Acquired (Assumed) at Fair Value (in thousands) Cash and cash equivalents $ 131 Property and equipment 14 Operating lease right-of-use assets 1,027 Goodwill 8,465 Intangible assets 3,300 Other assets 17 Current liabilities (281 ) Operating lease liabilities (1,027 ) Consideration transferred $ 11,646
Summary of Identifiable Intangible Assets Acquired	The following table summarizes the identifiable intangible assets acquired in connection with the transactions described above and their estimated useful lives as of February 11, 2019: Estimated Fair Value of Assets Acquired Estimated Useful Life (in thousands) (Years) Intangible asset type: Intellectual property $ 720 3 Customer relationships 2,580 3 Intangible assets $ 3,300

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2019
Funko Acquisition Holdings, L.L.C. [Member]
Summary of Debt	Debt consists of the following (in thousands): September 30, December 31, 2019 2018 New Revolving Credit Facility $ 18,542 $ 20,000 New Term Loan Facility $ 223,250 $ 232,063 Debt issuance costs (4,068 ) (4,766 ) Total term debt 219,182 227,297 Less: current portion 10,722 10,593 Long-term debt, net $ 208,460 $ 216,704

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Summary of Future Payments on Operating Lease Liabilities	The future payments on the Company’s operating lease liabilities as of September 30, 2019 were as follows (in thousands): Remaining 2019 $ 2,232 2020 10,349 2021 12,220 2022 10,989 2023 11,259 Thereafter 46,299 Total lease payments 93,348 Less: imputed interest (22,730 ) Total $ 70,618

Segments (Tables)

Segments (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Summary of Main Product Categories as Percent of Sales	The following table is a summary of the Company’s main product categories as a percent of net sales: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Figures 79.0 % 80.1 % 81.2 % 82.1 % Other 21.0 % 19.9 % 18.8 % 17.9 %
Summary of Net Sales and Long-Lived Assets	The following tables present summarized geographical information (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Net sales: United States $ 147,308 $ 121,316 $ 378,852 $ 307,274 International 75,999 55,599 202,719 145,575 Total net sales $ 223,307 $ 176,915 $ 581,571 $ 452,849 September 30, December 31, 2019 2018 Long-lived assets: United States $ 71,889 $ 23,781 China and Vietnam 20,406 20,662 United Kingdom 28,365 4,128 Total long-lived assets $ 120,660 $ 48,571

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Reconciliation of Changes in Stockholders' Equity	The following is a reconciliation of changes in stockholders’ equity for the three and nine months ended September 30, 2019 and 2018: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 (In thousands) Class A common stock Beginning balance $ 3 $ 2 $ 2 $ 2 Shares issued — — 1 — Ending balance $ 3 $ 2 $ 3 $ 2 Class B common stock Beginning balance $ 2 $ 2 $ 2 $ 2 Redemption of common units of FAH, LLC (1 ) — (1 ) — Ending balance $ 1 $ 2 $ 1 $ 2 Additional paid-in capital Beginning balance $ 176,684 $ 131,370 $ 146,154 $ 129,066 Equity-based compensation 3,715 3,607 9,830 5,750 Shares issued for equity-based compensation awards 784 5 2,210 5 Shares issued for purchase consideration — — 2,221 — Redemption of common units of FAH, LLC 23,261 7,105 50,912 7,258 Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets (4,079 ) 85 (10,962 ) 93 Ending balance $ 200,365 $ 142,172 $ 200,365 $ 142,172 Accumulated other comprehensive income (loss) Beginning balance $ (336 ) $ 211 $ (167 ) $ 806 Foreign currency translation loss, net of tax (538 ) (44 ) (707 ) (639 ) Ending balance $ (874 ) $ 167 $ (874 ) $ 167 Retained earnings Beginning balance $ 16,044 $ 1,921 $ 8,717 $ 1,254 Net income attributable to Funko, Inc. 8,639 1,570 15,966 2,237 Ending balance $ 24,683 $ 3,491 $ 24,683 $ 3,491 Non-controlling interests Beginning balance $ 103,968 $ 131,857 $ 138,546 $ 150,162 Distributions to continuing equity owners (4,784 ) (1,559 ) (22,905 ) (20,443 ) Redemption of common units of FAH, LLC (23,223 ) (7,105 ) (50,911 ) (7,258 ) Foreign currency translation loss, net of tax (460 ) (103 ) (462 ) (697 ) Net income attributable to non-controlling interests 6,909 5,981 18,142 7,307 Ending balance $ 82,410 $ 129,071 $ 82,410 $ 129,071 Total stockholders' equity $ 306,588 $ 274,905 $ 306,588 $ 274,905
Reconciliation of Changes in Class A and Class B Common Shares Outstanding	The following is a reconciliation of changes in Class A and Class B common shares outstanding for the three and nine months ended September 30, 2019 and 2018: Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 (In thousands) Class A common shares outstanding Beginning balance 30,214 23,365 24,960 23,338 Shares issued for equity-based compensation awards 76 — 207 — Shares issued for purchase consideration — — 127 — Redemption of common units of FAH, LLC 4,368 1,336 9,364 1,363 Ending balance 34,658 24,701 34,658 24,701 Class B common shares outstanding Beginning balance 18,740 24,956 23,584 24,976 Redemption of common units of FAH, LLC (4,173 ) (1,291 ) (9,017 ) (1,311 ) Ending balance 14,567 23,665 14,567 23,665 Total Class A and Class B common shares outstanding 49,225 48,366 49,225 48,366

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2019
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 (in thousands, except shares and per share amounts): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Numerator: Net income $ 15,548 $ 7,551 $ 34,108 $ 9,544 Less: net income attributable to non-controlling interests 6,909 5,981 18,142 7,307 Net income attributable to Funko, Inc. — $ 8,639 $ 1,570 $ 15,966 $ 2,237 Denominator: Weighted-average shares of Class A common stock outstanding — basic 32,055,116 23,765,291 29,554,572 23,484,041 Add: Effect of dilutive equity-based compensation awards and common units of FAH, LLC that are convertible into Class A common stock 2,447,729 2,520,242 2,157,293 1,640,327 Weighted-average shares of Class A common stock outstanding — diluted 34,502,845 26,285,533 31,711,865 25,124,368 Earnings per share of Class A common stock — basic $ 0.27 $ 0.07 $ 0.54 $ 0.10 Earnings per share of Class A common stock — diluted $ 0.25 $ 0.06 $ 0.50 $ 0.09

Organization and Operations - A

Organization and Operations - Additional Information (Detail) - USD ($)	Nov. 06, 2017	Jul. 31, 2019	May 31, 2019	Sep. 30, 2019	Jun. 30, 2019
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	$ 117,300,000
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
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] | Loungefly [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Statute of limitations period			5 years
Acquisitions, net of cash		$ 7,800			$ 7,800
Funko Acquisition Holdings, L.L.C. [Member] | Loungefly [Member] | Previously Issued Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Acquisitions, net of cash					$ 6,300
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%

Organization and Operations - S

Organization and Operations - Summary of Effect of Correction on Financial Statements (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended									9 Months Ended
	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2019	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Net sales	$ 223,307	$ 167,065	$ 233,224	$ 176,915	$ 138,723	$ 137,211	$ 169,474	$ 142,812	$ 104,746	$ 581,571	$ 452,849
Cost of sales (exclusive of depreciation and amortization shown separately below)	137,801	103,656	149,172	109,046	85,884	86,644	102,595	84,606	66,005	361,455	281,574
Selling, general, and administrative expenses	52,424	40,468	45,015	41,267	34,537	34,502	37,532	32,511	25,809	136,539	110,306
Depreciation and amortization	10,472	10,230	10,204	9,961	9,650	9,301	9,220	8,433	7,588	31,127	28,912
Total operating expenses	200,697	154,354	204,391	160,274	130,071	130,475	149,766	125,686	100,687	529,121	420,820
Income from operations	22,610	12,711	28,833	16,641	8,652	6,736	19,708	17,126	4,059	52,450	32,029
Income (loss) before income taxes	18,413	8,574	18,289	9,457	466	2,282	8,326	8,067	(3,514)	40,572	12,205
Income tax expense	2,865	1,429	2,770	1,906	192	563	655	22	589	6,464	2,661
Net income (loss)	15,548	7,145	15,519	7,551	274	1,719	7,671	8,045	(4,103)	34,108	9,544
Net income attributable to non-controlling interests	6,909	4,950	10,292	5,981	204	1,122	2,047			18,142	7,307
Net income (loss) attributable to Funko, Inc.	$ 8,639	$ 2,195	$ 5,227	$ 1,570	70	$ 597	$ 5,624	8,045	(4,103)	$ 15,966	$ 2,237
Earnings per share of Class A common stock:
Basic	$ 0.27	$ 0.08	$ 0.21	$ 0.07		$ 0.03	$ 0.04			$ 0.54	$ 0.10
Diluted	$ 0.25	$ 0.08	$ 0.20	$ 0.06		$ 0.02	$ 0.04			$ 0.50	$ 0.09
Assets
Accounts receivable, net	$ 163,088	$ 117,884	$ 148,627	$ 127,026	96,474	$ 88,616	$ 115,478	99,293	81,629	$ 163,088	$ 127,026
Inventory	94,347	75,888	86,622	82,255	64,153	74,401	79,587	79,356	58,078	94,347	82,255
Total current assets	284,966	233,253	260,639	245,159	190,034	194,137	224,520	217,632	184,031	284,966	245,159
Goodwill	124,282	125,152	116,078	116,237	116,312	116,758	114,162	110,525	109,781	124,282	116,237
Intangible assets, net	225,165	233,018	233,645	237,518	241,337	245,465	250,649	254,391	257,991	225,165	237,518
Deferred tax asset	55,232	21,126	7,407	5,904	78	82	51			55,232	5,904
Total assets	810,305	692,989	666,340	653,183	594,816	601,512	634,078	625,735	591,736	810,305	653,183
Current liabilities:
Accrued royalties	37,767	28,359	39,020	31,494	19,351	18,858	25,546	25,697	16,297	37,767	31,494
Accrued expenses and other current liabilities	26,932	25,572	33,015	35,862	29,891	33,299	30,669	36,115	29,962	26,932	35,862
Total current liabilities	165,840	126,025	143,250	170,077	126,313	122,069	133,140	208,473	161,285	165,840	170,077
Deferred tax liability	38	23	5	65	123	588	512			38	65
Deferred rent and other long-term liabilities	7,225	5,558	6,623	5,924	4,802	4,549	3,964	3,438	3,464	7,225	5,924
Stockholders' equity:
Additional paid-in-capital	200,365	165,954	146,154	142,172	131,370	130,038	129,066	292,043	291,460	200,365	142,172
Accumulated other comprehensive (loss)	(874)	104	(167)	167	211	1,308	806	1,365	775	(874)	167
Retained earnings	24,683	10,912	8,717	3,491	1,921	1,851	1,254	(128,761)	(136,807)	24,683	3,491
Total stockholders' equity attributable to Funko, Inc. / members' equity	224,178	176,975	154,708	145,834	133,506	133,201	131,130	164,647	155,428	224,178	145,834
Non-controlling interests	82,410	117,407	138,546	129,071	131,857	141,008	150,162			82,410	129,071
Total stockholders' / members' equity	306,588	294,382	293,254	274,905	265,363	274,209	281,292	164,647	155,428	306,588	274,905
Total liabilities and stockholders' equity	$ 810,305	692,989	666,340	653,183	594,816	601,512	634,078	625,735	591,736	$ 810,305	653,183
As Reported [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Net sales		166,800	233,224	176,915	138,723	137,211	169,474	142,812	104,746
Cost of sales (exclusive of depreciation and amortization shown separately below)		103,268	147,526	108,898	85,717	85,921	102,926	84,387	66,005
Selling, general, and administrative expenses		40,818	45,015	41,267	34,229	34,810	37,532	32,511	25,809
Depreciation and amortization		10,093	10,204	9,961	9,650	9,301	9,220	8,433	7,588
Total operating expenses		154,179	202,745	160,126	129,596	130,060	150,097	125,467	100,687
Income from operations		12,621	30,479	16,789	9,127	7,151	19,377	17,345	4,059
Income (loss) before income taxes		8,484	19,935	9,605	941	2,697	7,995	8,286	(3,514)
Income tax expense		1,414	2,818	1,519	70	460	494	22	1,024
Net income (loss)		7,070	17,117	8,086	871	2,237	7,501	8,264	(4,538)
Net income attributable to non-controlling interests		4,910	11,107	6,056	454	1,338	1,875
Net income (loss) attributable to Funko, Inc.		$ 2,160	$ 6,010	$ 2,030	$ 417	$ 899	$ 5,626	8,264	(4,538)
Earnings per share of Class A common stock:
Basic		$ 0.08	$ 0.24	$ 0.09	$ 0.02	$ 0.04	$ 0.04
Diluted		$ 0.08	$ 0.23	$ 0.08	$ 0.01	$ 0.04	$ 0.04
Assets
Accounts receivable, net		$ 117,618	$ 148,627	$ 127,026	$ 96,474	$ 88,616	$ 115,478	99,293	81,629		127,026
Inventory		75,396	86,622	81,206	63,591	73,950	79,082	78,836	57,982		81,206
Total current assets		232,495	260,639	244,110	189,472	193,686	224,015	217,112	183,935		244,110
Goodwill		121,892	112,818	112,977	113,052	113,498	110,902	107,265	106,521		112,977
Intangible assets, net		233,155	233,645	237,518	241,337	245,465	250,649	254,391	257,991		237,518
Deferred tax asset		21,081	7,346	5,795	78	82	51				5,795
Total assets		689,063	663,019	648,765	590,994	597,801	630,313	621,955	588,380		648,765
Current liabilities:
Accrued royalties		28,359	39,020	31,494	19,351	18,858	25,969	25,380	16,297		31,494
Accrued expenses and other current liabilities		19,647	27,621	31,066	25,730	29,726	27,032	32,871	27,044		31,066
Total current liabilities		120,100	137,856	165,281	122,152	118,496	129,926	204,912	158,367		165,281
Deferred tax liability		23	5	65	259	689	588				65
Deferred rent and other long-term liabilities		4,519	5,583	4,789	4,027	3,929	3,474	3,438	3,464		4,789
Stockholders' equity:
Additional paid-in-capital		166,208	146,408	142,426	131,624	130,292	129,320	292,043	291,460		142,426
Accumulated other comprehensive (loss)		100	(171)	163	207	1,304	802	1,361	771		163
Retained earnings		12,557	10,397	4,387	2,357	1,940	1,041	(128,976)	(137,241)		4,387
Total stockholders' equity attributable to Funko, Inc. / members' equity		178,870	156,638	146,980	134,192	133,540	131,167	164,428	154,990		146,980
Non-controlling interests		118,550	139,728	129,438	132,149	141,050	149,988				129,438
Total stockholders' / members' equity		297,420	296,366	276,418	266,341	274,590	281,155	164,428	154,990		276,418
Total liabilities and stockholders' equity		689,063	663,019	648,765	590,994	597,801	630,313	621,955	588,380		648,765
Adjustment [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Net sales		265
Cost of sales (exclusive of depreciation and amortization shown separately below)		388	1,646	148	167	723	(331)	219
Selling, general, and administrative expenses		(350)			308	(308)
Depreciation and amortization		137
Total operating expenses		175	1,646	148	475	415	(331)	219
Income from operations		90	(1,646)	(148)	(475)	(415)	331	(219)
Income (loss) before income taxes		90	(1,646)	(148)	(475)	(415)	331	(219)
Income tax expense		15	(48)	387	122	103	161		(435)
Net income (loss)		75	(1,598)	(535)	(597)	(518)	170	(219)	435
Net income attributable to non-controlling interests		40	(815)	(75)	(250)	(216)	172
Net income (loss) attributable to Funko, Inc.		35	$ (783)	$ (460)	$ (347)	$ (302)	(2)	(219)	435
Earnings per share of Class A common stock:
Basic			$ (0.03)	$ (0.02)	$ (0.02)	$ (0.01)
Diluted			$ (0.03)	$ (0.02)	$ (0.01)	$ (0.02)
Assets
Accounts receivable, net		266
Inventory		492		$ 1,049	$ 562	$ 451	505	520	96		1,049
Total current assets		758		1,049	562	451	505	520	96		1,049
Goodwill		3,260	$ 3,260	3,260	3,260	3,260	3,260	3,260	3,260		3,260
Intangible assets, net		(137)
Deferred tax asset		45	61	109							109
Total assets		3,926	3,321	4,418	3,822	3,711	3,765	3,780	3,356		4,418
Current liabilities:
Accrued royalties							(423)	317
Accrued expenses and other current liabilities		5,925	5,394	4,796	4,161	3,573	3,637	3,244	2,918		4,796
Total current liabilities		5,925	5,394	4,796	4,161	3,573	3,214	3,561	2,918		4,796
Deferred tax liability					(136)	(101)	(76)
Deferred rent and other long-term liabilities		1,039	1,040	1,135	775	620	490				1,135
Stockholders' equity:
Additional paid-in-capital		(254)	(254)	(254)	(254)	(254)	(254)				(254)
Accumulated other comprehensive (loss)		4	4	4	4	4	4	4	4		4
Retained earnings		(1,645)	(1,680)	(896)	(436)	(89)	213	215	434		(896)
Total stockholders' equity attributable to Funko, Inc. / members' equity		(1,895)	(1,930)	(1,146)	(686)	(339)	(37)	219	438		(1,146)
Non-controlling interests		(1,143)	(1,182)	(367)	(292)	(42)	174				(367)
Total stockholders' / members' equity		(3,038)	(3,112)	(1,513)	(978)	(381)	137	219	438		(1,513)
Total liabilities and stockholders' equity		$ 3,926	$ 3,321	$ 4,418	$ 3,822	$ 3,711	$ 3,765	$ 3,780	$ 3,356		$ 4,418

Significant Accounting Polici_4

Significant Accounting Policies - Schedule of Cumulative Effect of Initially Applying New Lease Accounting Standard (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017
Assets
Operating lease right-of-use assets	$ 61,847
Liabilities and Stockholders' Equity
Current portion of operating lease liabilities	9,525
Accrued expenses and other current liabilities	26,932	$ 25,572		$ 33,015	$ 35,862	$ 29,891	$ 33,299	$ 30,669	$ 36,115	$ 29,962
Operating lease liabilities, net of current portion	61,093
Deferred rent and other long-term liabilities	$ 7,225	$ 5,558		$ 6,623	$ 5,924	$ 4,802	$ 4,549	$ 3,964	$ 3,438	$ 3,464
ASU 2016-02 [Member]
Assets
Operating lease right-of-use assets			$ 33,014
Liabilities and Stockholders' Equity
Current portion of operating lease liabilities			7,380
Accrued expenses and other current liabilities			32,586
Operating lease liabilities, net of current portion			30,076
Deferred rent and other long-term liabilities			2,610
ASU 2016-02 [Member] | Cumulative Effect Adjustment [Member]
Assets
Operating lease right-of-use assets			33,014
Liabilities and Stockholders' Equity
Current portion of operating lease liabilities			7,380
Accrued expenses and other current liabilities			(429)
Operating lease liabilities, net of current portion			30,076
Deferred rent and other long-term liabilities			$ (4,013)

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail) $ in Thousands	Feb. 11, 2019USD ($)shares	Sep. 30, 2019USD ($)Acquisition	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)
Business Acquisition [Line Items]
Goodwill		$ 124,282	$ 125,152	$ 116,078	$ 116,237	$ 116,312	$ 116,758	$ 114,162	$ 110,525	$ 109,781
Forrest-Pruzan Creative LLC [Member]
Business Acquisition [Line Items]
Business acquisition, Percentage of membership interests acquired		100.00%
Date of acquisition		Feb. 11, 2019
Cash consideration paid	$ 6,500
Contingent consideration payable	1,500
Business acquisition cash due after deferral period	2,000
Business acquisition, purchase consideration	11,900
Net assets acquired and liabilities assumed	11,600
Goodwill	8,500
Forrest-Pruzan Creative LLC [Member] | Noncompetition Agreements [Member]
Business Acquisition [Line Items]
Net assets acquired and liabilities assumed	$ 300
Class A Common Stock [Member] | Forrest-Pruzan Creative LLC [Member]
Business Acquisition [Line Items]
Business acquisition, shares issued | shares	126,757
Equity consideration paid	$ 2,200
Funko Acquisition Holdings, L.L.C. [Member]
Business Acquisition [Line Items]
Number of business acquired | Acquisition		1
Funko Acquisition Holdings, L.L.C. [Member] | Forrest-Pruzan Creative LLC [Member]
Business Acquisition [Line Items]
Cash consideration paid	6,500
Business acquisition, purchase consideration	11,936
Net assets acquired and liabilities assumed	11,646
Goodwill	8,465
Funko Acquisition Holdings, L.L.C. [Member] | Class A Common Stock [Member] | Forrest-Pruzan Creative LLC [Member]
Business Acquisition [Line Items]
Equity consideration paid	$ 2,221

Acquisitions - Summary of Purch

Acquisitions - Summary of Purchase Price Consideration (Detail) - Forrest-Pruzan Creative LLC [Member] $ in Thousands	Feb. 11, 2019USD ($)
Business Acquisition [Line Items]
Cash paid	$ 6,500
Total transaction price	11,900
Class A Common Stock [Member]
Business Acquisition [Line Items]
Equity consideration paid	2,200
Funko Acquisition Holdings, L.L.C. [Member]
Business Acquisition [Line Items]
Cash paid	6,500
Cash holdback	1,400
Fair value of cash consideration due February 11, 2021	1,815
Total transaction price	11,936
Less: Noncompetition agreements	(290)
Consideration transferred	11,646
Funko Acquisition Holdings, L.L.C. [Member] | Class A Common Stock [Member]
Business Acquisition [Line Items]
Equity consideration paid	$ 2,221

Acquisitions - Summary of Pur_2

Acquisitions - Summary of Purchase Price Allocations (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Mar. 31, 2019	Feb. 11, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017
Business Acquisition [Line Items]
Goodwill	$ 124,282	$ 125,152		$ 116,078	$ 116,237	$ 116,312	$ 116,758	$ 114,162	$ 110,525	$ 109,781
Forrest-Pruzan Creative LLC [Member]
Business Acquisition [Line Items]
Goodwill			$ 8,500
Consideration transferred			11,600
Funko Acquisition Holdings, L.L.C. [Member] | Forrest-Pruzan Creative LLC [Member]
Business Acquisition [Line Items]
Cash and cash equivalents			131
Property and equipment			14
Operating lease right-of-use assets			1,027
Goodwill			8,465
Intangible assets			3,300
Other assets			17
Current liabilities			(281)
Operating lease liabilities			(1,027)
Consideration transferred			$ 11,646

Acquisitions - Summary of Ident

Acquisitions - Summary of Identifiable Intangible Assets Acquired (Detail) - Funko Acquisition Holdings, L.L.C. [Member] $ in Thousands	Feb. 11, 2019USD ($)
Forrest-Pruzan Creative LLC [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, fair value	$ 3,300
Intellectual Property [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, estimated useful life	3 years
Intellectual Property [Member] | Forrest-Pruzan Creative LLC [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, fair value	$ 720
Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, estimated useful life	3 years
Customer Relationships [Member] | Forrest-Pruzan Creative LLC [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset, fair value	$ 2,580

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - Funko Acquisition Holdings, L.L.C. [Member] - Level 3 [Member] - Estimate of Fair Value Measurement [Member] - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Estimated fair value of debt instruments	$ 241.8	$ 252.1
Carrying values of debt instruments	$ 237.7	$ 247.3

Debt - Summary of Debt (Detail)

Debt - Summary of Debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Oct. 22, 2018
Debt Instrument [Line Items]
Line of credit	$ 18,542	$ 20,000
Debt issuance costs	(4,068)	(4,766)
Total term debt	219,182	227,297
Current portion of long-term debt, net of unamortized discount	10,722	10,593
Long-term debt, net	208,460	216,704
New Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit	18,542	20,000
New Term Loan Facility [Member]
Debt Instrument [Line Items]
Carrying values of debt instruments	$ 223,250	$ 232,063	$ 235,000

Debt - New Credit Facilities -

Debt - New Credit Facilities - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 23, 2019	Oct. 22, 2018	Sep. 30, 2019	Sep. 30, 2018	Feb. 11, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Repayments of Lines of Credit			$ 23,383	$ 207,755
Line of credit			18,542			$ 20,000
New Term Loan Facility [Member]
Debt Instrument [Line Items]
Carrying values of debt instruments		$ 235,000	223,250			232,063
Debt instrument, maturity date	Sep. 23, 2024
Increase in principal balance under second amendment	$ 25,000
Long term debt maturity percentage first and second year		5.00%
Long term debt maturity percentage third and fourth year		10.00%
Long term debt maturity percentage fifth and sixth year		12.50%
New Term Loan Facility [Member] | Euro Rate [Member]
Debt Instrument [Line Items]
Interest rate margins	2.50%
Interest rate of borrowings	0.00%
New Term Loan Facility [Member] | Base Rate Loans [Member]
Debt Instrument [Line Items]
Interest rate margins	1.50%
Supplementary leverage ratio	0.25%
New Term Loan Facility [Member] | Swing Rate [Member]
Debt Instrument [Line Items]
Interest rate margins	1.50%
Supplementary leverage ratio	0.25%
New Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit		$ 50,000			$ 75,000
Debt instrument, maturity date	Sep. 23, 2024
Reduction in interest margin applicable to all loans	0.75%
Line of credit			18,542			20,000
Former Term Loan A Facility [Member]
Debt Instrument [Line Items]
Repayments of Lines of Credit		209,600
Former Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Repayments of Lines of Credit		$ 65,300
Letters of Credit [Member]
Debt Instrument [Line Items]
Line of credit			$ 0			$ 0

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Lessee Lease Description [Line Items]
Rent expense	$ 4,100	$ 3,100	$ 10,700	$ 7,700
Operating lease, liabilities	70,618		70,618
Operating lease, right-of-use assets	$ 61,847		61,847
Operating cash outflows relating to operating lease liabilities			6,000
Operating lease right-of-use assets obtained in exchange for new operating lease obligations			$ 33,200
Operating leases, weighted-average remaining term	8 years 1 month 6 days		8 years 1 month 6 days
Operating leases, weighted-average discount rate	6.70%		6.70%
Funko Acquisition Holdings, L.L.C. [Member]
Lessee Lease Description [Line Items]
Operating lease expiration			Dec. 31, 2030
Operating leases, renewal term	5 years		5 years

Leases - Summary of Future Paym

Leases - Summary of Future Payments on Operating Lease Liabilities (Detail) $ in Thousands	Sep. 30, 2019USD ($)
Leases [Abstract]
Remaining 2019	$ 2,232
2020	10,349
2021	12,220
2022	10,989
2023	11,259
Thereafter	46,299
Total lease payments	93,348
Less: imputed interest	(22,730)
Total	$ 70,618

Liabilities under Tax Receiva_2

Liabilities under Tax Receivable Agreement - Additional information (Detail) - USD ($) $ in Thousands	Nov. 01, 2017	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Liabilities Under Tax Receivable Agreement [Line Items]
Percentage of tax benefit paid to equity owner				85.00%
Payments for tax receivable agreement				$ 0	$ 0
Funko Acquisition Holdings, L.L.C. [Member]
Liabilities Under Tax Receivable Agreement [Line Items]
Percentage of tax benefits required to pay under the tax receivable agreement		85.00%		85.00%	85.00%
Liabilities recognized under tax receivable agreement		$ 29,500		$ 58,600
Increase in Tax Receivable Agreement liabilities		29,500	$ 6,500	58,600	$ 6,600
Penalties and Interest Accrued		65,400		65,400		$ 6,800
Funko Acquisition Holdings, L.L.C. [Member] | Accrued Expenses and Other Current Liabilities [Member]
Liabilities Under Tax Receivable Agreement [Line Items]
Penalties and Interest Accrued		$ 4,400		$ 4,400		$ 300
Tax Receivable Agreement [Member]
Liabilities Under Tax Receivable Agreement [Line Items]
Percentage of tax benefits required to pay under the tax receivable agreement	85.00%

Commitments and Contingencies -

Commitments and Contingencies - Additional information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)Lawsuit	Dec. 31, 2018USD ($)
Lessee Lease Description [Line Items]
Accrued liabilities		$ 2
Accrued liabilities paid	$ 2
Severance payment period	1 year
Number of additional putative class action lawsuits filed | Lawsuit	5
Accrued Expenses and Other Current Liabilities [Member]
Lessee Lease Description [Line Items]
Contingent liability	$ 0.5
Accrued Expenses and Other Current Liabilities [Member] | Minimum [Member]
Lessee Lease Description [Line Items]
Probable loss for potential penalties assessed by U.S. customs	0.2
Accrued Expenses and Other Current Liabilities [Member] | Maximum [Member]
Lessee Lease Description [Line Items]
Probable loss for potential penalties assessed by U.S. customs	$ 1
Robert Lowinger v. Funko, inc. et. al. [Member]
Lessee Lease Description [Line Items]
Lawsuit filing date	November 16, 2017
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 | Lawsuit	2
Ronald and Maxine Linde Foundation v. Funko, inc. et. al. And Lovewell v. Funko, inc. et. al. [Member]
Lessee Lease Description [Line Items]
Number of additional putative class action lawsuits filed | Lawsuit	2
Berkelhammer v. Funko, inc. et. al. [Member]
Lessee Lease Description [Line Items]
Lawsuit filing date	May 15, 2018
Number of additional putative class action lawsuits filed | Lawsuit	1
Berkelhammer v. Funko, inc. et. al. [Member] | Officers and Directors [Member]
Lessee Lease Description [Line Items]
Lawsuit filing date	March 13, 2018
Lawsuit dismissal date	May 8, 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
Ronald and Maxine Linde Foundation v. Funko, inc. et. al. [Member] | Officers and Directors [Member]
Lessee Lease Description [Line Items]
Lawsuit filing date	January 18, 2018
Lovewell v. Funko, inc. et. al. [Member] | Officers and Directors [Member]
Lessee Lease Description [Line Items]
Lawsuit filing date	March 27, 2018
Jacobs v. Funko, inc. et al. [Member]
Lessee Lease Description [Line Items]
Lawsuit filing date	April 2, 2018
Kanugonda V Funko Et Al [Member]
Lessee Lease Description [Line Items]
Lawsuit filing date	June 4, 2018
Lawsuit amended complaint filing date	April 30, 2019

Segments - Additional Informati

Segments - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2019Segment
Segment Reporting Disclosure Of Entitys Reportable Segments [Abstract]
Number of reportable segments	1

Segments - Summary of Main Prod

Segments - Summary of Main Product Categories as Percent of Sales (Detail) - Sales Revenue [Member] - Product Concentration Risk [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Figures [Member]
Schedule of Property and Equipment Net by Country [Line Items]
Percent of sales	79.00%	80.10%	81.20%	82.10%
Other [Member]
Schedule of Property and Equipment Net by Country [Line Items]
Percent of sales	21.00%	19.90%	18.80%	17.90%

Segments - Summary of Net Sales

Segments - Summary of Net Sales and Long-Lived Assets (Detail) - USD ($) $ in Thousands	3 Months Ended									9 Months Ended
	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting Information [Line Items]
Net sales	$ 223,307	$ 167,065	$ 233,224	$ 176,915	$ 138,723	$ 137,211	$ 169,474	$ 142,812	$ 104,746	$ 581,571	$ 452,849
Total long-lived assets	120,660		48,571							120,660
United States [Member]
Segment Reporting Information [Line Items]
Net sales	147,308			121,316						378,852	307,274
Total long-lived assets	71,889		23,781							71,889
International [Member]
Segment Reporting Information [Line Items]
Net sales	75,999			$ 55,599						202,719	$ 145,575
China and Vietnam [Member]
Segment Reporting Information [Line Items]
Total long-lived assets	20,406		20,662							20,406
United Kingdom [Member]
Segment Reporting Information [Line Items]
Total long-lived assets	$ 28,365		$ 4,128							$ 28,365

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) $ in Thousands	Feb. 11, 2019OfficeSpace	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Jul. 12, 2018USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Related Party Transaction [Line Items]
Operating lease, right-of-use assets		$ 61,847			$ 61,847
Operating lease, lease liabilities		70,618			70,618
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
Funko Acquisition Holdings, L.L.C. [Member] | Forbidden Planet [Member]
Related Party Transaction [Line Items]
Related party, net sales		500	$ 2,500		1,700	$ 4,400
Related party, accounts receivable		400			400		$ 800
Funko Acquisition Holdings, L.L.C. [Member] | Roll and Move, LLC and Roll and Move II LLC [Member] | Forrest-Pruzan Creative LLC [Member]
Related Party Transaction [Line Items]
Number of leases | OfficeSpace	2
Operating lease, right-of-use assets		1,000			1,000
Operating lease, lease liabilities		1,000			1,000
Funko Acquisition Holdings, L.L.C. [Member] | Roll and Move, LLC and Roll and Move II LLC [Member] | Selling, General, and Administrative Expenses [Member] | Forrest-Pruzan Creative LLC [Member]
Related Party Transaction [Line Items]
Lease rental expense		$ 100			$ 100

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands, shares in Millions	3 Months Ended									9 Months Ended
	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2019	Sep. 30, 2018
Income Tax [Line Items]
Effective income tax rate										16.70%
Income tax expense	$ 2,865	$ 1,429	$ 2,770	$ 1,906	$ 192	$ 563	$ 655	$ 22	$ 589	$ 6,464	$ 2,661
Statutory income tax rate										21.00%
Funko Acquisition Holdings, L.L.C. [Member]
Income Tax [Line Items]
Income tax expense	$ 2,300			1,200						$ 4,800	$ 1,000
Common units acquired	4.4									9.4	1.4
Increase in deferred tax assets	$ 25,400									$ 47,700	$ 6,700
Increase in Tax Receivable Agreement liabilities	$ 29,500			$ 6,500						$ 58,600	$ 6,600
Percentage of tax benefits required to pay under the tax receivable agreement	85.00%									85.00%	85.00%

Stockholders' Equity - Reconcil

Stockholders' Equity - Reconciliation of Changes in Stockholders' Equity (Detail) - USD ($) $ in Thousands	3 Months Ended									9 Months Ended
	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2019	Sep. 30, 2018
Class Of Stock [Line Items]
Beginning balance		$ 293,254	$ 274,905	$ 265,363	$ 274,209	$ 281,292	$ 164,647	$ 155,428		$ 293,254	$ 281,292
Foreign currency translation loss, net of tax	$ (998)			(149)						(1,169)	(1,338)
Net income	15,548	7,145	15,519	7,551	274	1,719	7,671	8,045	$ (4,103)	34,108	9,544
Ending balance	306,588	294,382	293,254	274,905	265,363	274,209	281,292	$ 164,647	$ 155,428	306,588	274,905
Class A Common Stock [Member]
Class Of Stock [Line Items]
Beginning balance	3	2	2	2		2				2	2
Shares issued										1
Net income	15,548			7,551						34,108	9,544
Ending balance	3		2	2	2		2			3	2
Class B Common Stock [Member]
Class Of Stock [Line Items]
Beginning balance	2	2	2	2		2				2	2
Redemption of common units of FAH, LLC	(1)									(1)
Ending balance	1		2	2	2		2			1	2
Additional Paid-in Capital [Member]
Class Of Stock [Line Items]
Beginning balance	176,684	146,154	142,172	131,370		129,066				146,154	129,066
Equity-based compensation	3,715			3,607						9,830	5,750
Shares issued for equity-based compensation awards	784			5						2,210	5
Shares issued for purchase consideration										2,221
Redemption of common units of FAH, LLC	23,261			7,105						50,912	7,258
Establishment of liabilities under tax receivable agreement and related changes to deferred tax assets	(4,079)			85						(10,962)	93
Ending balance	200,365		146,154	142,172	131,370		129,066			200,365	142,172
Accumulated Other Comprehensive Income (Loss) [Member]
Class Of Stock [Line Items]
Beginning balance	(336)	(167)	167	211		806				(167)	806
Foreign currency translation loss, net of tax	(538)			(44)						(707)	(639)
Ending balance	(874)		(167)	167	211		806			(874)	167
Retained Earnings [Member]
Class Of Stock [Line Items]
Beginning balance	16,044	8,717	3,491	1,921		1,254				8,717	1,254
Net income	8,639			1,570						15,966	2,237
Ending balance	24,683		8,717	3,491	1,921		1,254			24,683	3,491
Non-Controlling Interests [Member]
Class Of Stock [Line Items]
Beginning balance	103,968	$ 138,546	129,071	131,857		$ 150,162				138,546	150,162
Distributions to continuing equity owners	(4,784)			(1,559)						(22,905)	(20,443)
Redemption of common units of FAH, LLC	(23,223)			(7,105)						(50,911)	(7,258)
Foreign currency translation loss, net of tax	(460)			(103)						(462)	(697)
Net income	6,909			5,981						18,142	7,307
Ending balance	$ 82,410		$ 138,546	$ 129,071	$ 131,857		$ 150,162			$ 82,410	$ 129,071

Stockholders' Equity - Reconc_2

Stockholders' Equity - Reconciliation of Changes in Class A and Class B Common Shares Outstanding (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Class A Common Stock [Member]
Class Of Stock [Line Items]
Common shares outstanding	30,214,000	23,365,000	24,960,000	23,338,000
Shares issued for equity-based compensation awards	76,000		207,000
Shares issued for purchase consideration			127,000
Redemption of common units of FAH, LLC	4,368,000	1,336,000	9,364,000	1,363,000
Common shares outstanding	34,658,000	24,701,000	34,658,000	24,701,000
Class B Common Stock [Member]
Class Of Stock [Line Items]
Common shares outstanding	18,740,000	24,956,000	23,584,000	24,976,000
Redemption of common units of FAH, LLC	(4,173,000)	(1,291,000)	(9,017,000)	(1,311,000)
Common shares outstanding	14,567,000	23,665,000	14,567,000	23,665,000
Class A and Class B Common Shares Outstanding [Member]
Class Of Stock [Line Items]
Common shares outstanding	49,225,000	48,366,000	49,225,000	48,366,000

Non-controlling Interests - Add

Non-controlling Interests - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended									9 Months Ended		12 Months Ended
	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Jun. 30, 2019
Minority Interest [Line Items]
Income tax expense	$ 2,865	$ 1,429	$ 2,770	$ 1,906	$ 192	$ 563	$ 655	$ 22	$ 589	$ 6,464	$ 2,661
Class A Common Stock [Member]
Minority Interest [Line Items]
Common stock, shares outstanding	34,658,000		24,960,000	24,701,000	23,365,000		23,338,000			34,658,000	24,701,000	24,960,000	30,214,000
Funko Acquisition Holdings, L.L.C. [Member]
Minority Interest [Line Items]
Ownership percentage										69.10%		50.20%
Equity-based compensation	$ 3,100			$ 2,900						$ 8,100	$ 3,600
Income tax expense	$ 2,300			$ 1,200						$ 4,800	$ 1,000
Funko Acquisition Holdings, L.L.C. [Member] | Class A Common Stock [Member]
Minority Interest [Line Items]
Common stock, shares outstanding	34,700,000		25,000,000							34,700,000		25,000,000

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	3 Months Ended									9 Months Ended
	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2019	Sep. 30, 2018
Numerator:
Net income	$ 15,548	$ 7,145	$ 15,519	$ 7,551	$ 274	$ 1,719	$ 7,671	$ 8,045	$ (4,103)	$ 34,108	$ 9,544
Less: net income attributable to non-controlling interests	$ 6,909	$ 4,950	$ 10,292	$ 5,981	$ 204	$ 1,122	$ 2,047			$ 18,142	$ 7,307
Weighted average shares of Class A common stock outstanding:
Weighted-average shares of Class A common stock outstanding — basic	32,055,000			23,765,000						29,555,000	23,484,000
Weighted-average shares of Class A common stock outstanding — diluted	34,503,000			26,286,000						31,712,000	25,124,000
Earnings per share of Class A common stock — basic	$ 0.27	$ 0.08	$ 0.21	$ 0.07		$ 0.03	$ 0.04			$ 0.54	$ 0.10
Earnings per share of Class A common stock — diluted	$ 0.25	$ 0.08	$ 0.20	$ 0.06		$ 0.02	$ 0.04			$ 0.50	$ 0.09
Class A Common Stock [Member]
Numerator:
Net income	$ 15,548			$ 7,551						$ 34,108	$ 9,544
Less: net income attributable to non-controlling interests	6,909			5,981						18,142	7,307
Net income attributable to Funko, Inc. — basic and diluted	$ 8,639			$ 1,570						$ 15,966	$ 2,237
Weighted average shares of Class A common stock outstanding:
Weighted-average shares of Class A common stock outstanding — basic	32,055,116			23,765,291						29,554,572	23,484,041
Add: Effect of dilutive equity-based compensation awards and common units of FAH, LLC that are convertible into Class A common stock	2,447,729			2,520,242						2,157,293	1,640,327
Weighted-average shares of Class A common stock outstanding — diluted	34,502,845			26,285,533						31,711,865	25,124,368
Earnings per share of Class A common stock — basic	$ 0.27			$ 0.07						$ 0.54	$ 0.10
Earnings per share of Class A common stock — diluted	$ 0.25			$ 0.06						$ 0.50	$ 0.09

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - Class A Common Stock [Member] - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share Basic [Line Items]
Anti-dilutive shares excluded from weighted-average in computation of diluted earnings per share	19.1	25.4	21.3	26.2
Funko Acquisition Holdings, L.L.C. [Member]
Earnings Per Share Basic [Line Items]
Anti-dilutive shares excluded from weighted-average in computation of diluted earnings per share	18.1	25.2	20.4	25.4