Elah (ELLH) 10-Q 8 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	2-May-14
Document Document And Entity Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Trading Symbol	'SGGH	'
Entity Registrant Name	'SIGNATURE GROUP HOLDINGS, INC.	'
Entity Central Index Key	'0000038984	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	12,254,659

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$44,628	$47,880
Restricted cash	2,805	2,805
Trade accounts receivable, net	3,753	3,736
Inventory	11,856	10,345
Other current assets	875	899
Current assets of discontinued operations	1,763	691
Total current assets	65,680	66,356
Intangible assets, net	2,435	2,708
Goodwill	17,780	17,780
Other noncurrent assets	2,677	2,683
Noncurrent assets of discontinued operations	596	596
TOTAL ASSETS	89,168	90,123
Current liabilities:	'	'
Trade payables	2,285	3,205
Line of credit	2,000	500
Long-term debt due within one year	3,700	3,600
Other current liabilities	1,045	1,096
Current liabilities of discontinued operations	2,285	2,285
Total current liabilities	11,315	10,686
Long-term debt	12,625	13,600
Common stock warrant liability	8,500	9,300
Other noncurrent liabilities	29	119
Noncurrent liabilities of discontinued operations	6,250	6,500
TOTAL LIABILITIES	38,719	40,205
Commitments and contingencies (Note 14)	'	'
Stockholders' equity:	'	'
Preferred stock, $0.001 par value; 10,000,000 shares authorized; none issued or outstanding	'	'
Common stock, $0.001 par value; 66,500,000 shares authorized; 12,254,649 shares issued and outstanding as of March 31, 2014 and 12,213,219 shares issued and 12,201,102 shares outstanding as of December 31, 2013	12	12
Treasury stock, at cost; zero and 12,117 shares as of March 31, 2014 and December 31, 2013, respectively	0	-130
Additional paid-in capital	452,141	451,853
Accumulated deficit	-401,704	-401,817
Total stockholders' equity - Signature Group Holdings, Inc.	50,449	49,918
Noncontrolling interest	'	'
TOTAL STOCKHOLDERS' EQUITY	50,449	49,918
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$89,168	$90,123

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, issued	'	'
Preferred stock, outstanding	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	66,500,000	66,500,000
Common stock, shares issued	12,254,649	12,213,219
Common stock, shares outstanding	12,254,649	12,201,102
Treasury Stock, Shares	0	12,117

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Operating costs:	'	'
Total operating costs	$10,617	$10,890
Other income (expense):	'	'
Change in fair value of common stock warrant liability	800	-1,450
Total other income (expense)	2,642	-1,123
Income tax expense	192	77
Loss from continuing operations	-728	-2,163
Earnings (loss) from discontinued operations, net of income taxes	841	-605
Net earnings (loss)	113	-2,768
Net earnings (loss) attributable to noncontrolling interest	'	'
Net earnings (loss) attributable to Signature Group Holdings, Inc.	113	-2,768
Basic and diluted:	'	'
Continuing operations	($0.06)	($0.18)
Discontinued operations	$0.07	($0.05)
Basic and diluted earnings (loss) per share	$0.01	($0.23)
Continuing Operations	'	'
Operating revenues:	'	'
Total operating revenues	8,269	9,576
Operating costs:	'	'
Cost of goods sold	5,283	5,272
Selling, general and administrative	3,841	3,564
Interest expense	246	991
Amortization of intangibles	265	397
Total operating costs	9,635	10,224
Operating loss	-1,366	-648
Other income (expense):	'	'
Change in fair value of common stock warrant liability	800	-1,450
Other, net	29	13
Total other income (expense)	829	-1,437
Loss from continuing operations before income taxes	-537	-2,085
Income tax expense	191	78
Loss from continuing operations	-728	-2,163
Net earnings (loss)	-728	-2,163
Net earnings (loss) attributable to Signature Group Holdings, Inc.	-728	-2,163
Continuing Operations | Industrial Supply	'	'
Operating revenues:	'	'
Total operating revenues	8,227	8,372
Continuing Operations | Special Situations	'	'
Operating revenues:	'	'
Total operating revenues	42	1,204
Continuing Operations | Corporate and Other	'	'
Operating revenues:	'	'
Total operating revenues	'	'

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net earnings (loss) attributable to Signature Group Holdings, Inc.	$113	($2,768)
Net change in unrealized gains during the period:	'	'
Investment securities, available for sale	'	88
Reclassification of realized amounts included in net earnings (loss)	'	-312
Other comprehensive loss	'	-224
Total comprehensive income (loss)	$113	($2,992)

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Changes in Stockholders' Equity (USD $)	Total	Preferred Stock	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Deficit
In Thousands, except Share data
Balance at Dec. 31, 2013	$49,918	'	$12	($130)	$451,853	($401,817)
Beginning Balance, Shares at Dec. 31, 2013	'	'	12,201,102	12,117	'	'
Net earnings (loss) attributable to Signature Group Holdings, Inc.	113	'	'	'	'	113
Common stock acquired	-99	'	'	-99	'	'
Common stock acquired, Shares	-9,229	'	-9,229	9,229	'	'
Issuance of restricted stock, net of forfeitures	'	'	'	229	-229	'
Issuance of restricted stock, net of forfeitures, Shares	'	'	62,776	-21,346	'	'
Amortization of share-based compensation	517	'	'	'	517	'
Balance at Mar. 31, 2014	$50,449	'	$12	'	$452,141	($401,704)
Ending Balance, Shares at Mar. 31, 2014	'	'	12,254,649	'	'	'

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net earnings (loss)	$113	($2,768)
Adjustments to reconcile net earnings (loss) to net cash used in operating activities:	'	'
Loss (earnings) from discontinued operations, net of income taxes	-841	605
Depreciation and amortization	305	440
Discount recognized on payoff of loans receivable, net	'	-80
Change in fair value of common stock warrant liability	-800	1,450
Gain on sale of investment securities, available for sale	'	-312
Amortization of share-based compensation	517	372
Accretion of discounts	'	-112
Other	5	'
Changes in assets and liabilities:	'	'
Trade accounts receivable, net	-22	82
Inventory	-1,511	-689
Other current assets	24	272
Other noncurrent assets	53	13
Trade payables	-920	-836
Other current liabilities	-51	-283
Other noncurrent liabilities	-90	-6
Net cash used in operating activities of discontinued operations	-509	-711
Net cash used in operating activities	-3,727	-2,563
Cash flows from investing activities:	'	'
Proceeds from sale of investment securities, available for sale	'	3,160
Advances, net under revolving credit facilities in other assets	'	-1,965
Principal collections on loans receivable, net in other assets	'	562
Purchases of property and equipment	-79	-4
Net cash provided by investing activities of discontinued operations	10	78
Net cash provided by (used in) investing activities	-69	1,831
Cash flows from financing activities:	'	'
Advances, net on line of credit	1,500	3,500
Principal payments on long-term debt	-875	-878
Common stock acquired	-99	-41
Payment of contingent consideration	'	-4,000
Proceeds from exercise of common stock options	'	21
Net cash provided by (used in) financing activities	526	-1,398
Decrease in cash and cash equivalents	-3,270	-2,130
Cash and cash equivalents, beginning of period	48,019	51,056
Cash and cash equivalents, end of period	44,749	48,926
Cash and cash equivalents, end of period - continuing operations	44,628	48,794
Cash and cash equivalents, end of period - discontinued operations	121	132
Cash and cash equivalents, end of period	44,749	48,926
Supplemental disclosure of cash flow information:	'	'
Cash paid for income taxes	244	543
Cash paid for interest	$229	$973

Business_and_Operations

Business and Operations	3 Months Ended
	Mar. 31, 2014
Business and Operations	'
	NOTE 1 — BUSINESS AND OPERATIONS
	Signature Group Holdings, Inc. (“Signature”) is a holding company with current principal holdings in cash and industrial supply through its wholly owned subsidiary, North American Breaker Co., LLC (“NABCO” or “Industrial Supply”). Signature’s board of directors (the “Board”) and management expect to grow the business through acquisitions as well as through organic efforts within existing operations. Signature’s current business strategy seeks to leverage its public company status, considerable federal and California net operating loss tax carryforwards (“NOLs”), and the experience of the Board and management to acquire operating businesses at prices and on terms that are aligned with current growth plans.
	Effective January 2, 2014, Signature executed a holding company reorganization and reincorporation from Nevada to Delaware to take advantage of the benefits of Delaware corporate law and to provide a better organizational structure for future acquisitions and management of existing operations (the “Reincorporation”). The Reincorporation was approved by the stockholders at a special meeting held on December 30, 2013. The directors and executive officers prior to the Reincorporation continued to serve as the Board and executive officers of Signature thereafter.
	Signature’s ‘continuing operations’ are conducted by SGGH, LLC and includes one primary operating segment, Industrial Supply and a second segment, Special Situations, which no longer meets the criteria of a reportable segment but is presented for comparative purposes to prior periods when it met the criteria of a reportable segment:
	Industrial Supply. Headquartered in Burbank, California, Industrial Supply is one of the largest independent suppliers of circuit breakers in the country. Industrial Supply focuses on the replacement market, particularly for commercial and industrial circuit breakers where replacement time is extremely important, but also supplies residential circuit breakers in order to provide its customers with a single source solution for their circuit breaker needs. Industrial Supply operates from nine warehouse locations across the United States and Canada, which facilitate next day ground shipping service to a broad section of its customer base.
	Special Situations. Special Situations selectively acquired sub-performing and nonperforming commercial and industrial loans, leases and mortgages, typically at a discount to unpaid principal balance. Special Situations also considered originating secured debt financings to middle market companies for a variety of situations, including supporting another transaction such as an acquisition, recapitalization or restructuring. Special Situations took positions in corporate bonds and other structured debt instruments, which were generally sub-performing or nonperforming. Special Situations opportunistically exited the majority of its investment positions in 2013, as the benefits of holding the assets no longer outweighed the benefits of selling them. As of March 31, 2014, Special Situations maintains a small portfolio of commercial real estate loans and a preferred nonmarketable equity investment in a private company, each of which is classified in other noncurrent assets.
	Additionally, Signature’s operations include a discontinued operations segment, where it holds and manages certain assets and liabilities related to its former businesses, then known as Fremont General Corporation (“Fremont”) and its primary operating subsidiary, Fremont Investment & Loan (“FIL”), as well as Cosmed, Inc. (“Cosmed”), which owns the product formulations of a line of anti-aging skin care products. The assets and liabilities of discontinued operations are being managed to maximize their cash recoveries and limit costs and exposures. See Note 12 — Operations by Reportable Segments for additional information about Signature’s operating segments. See Note 15 — Subsequent Events for additional information about a change in discontinued operations effective April 29, 2014.

Financial_Statement_Presentati

Financial Statement Presentation and Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Financial Statement Presentation and Significant Accounting Policies	'
	NOTE 2 — FINANCIAL STATEMENT PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES
	The accompanying unaudited condensed consolidated financial statements include the accounts of Signature, its wholly owned subsidiaries and its majority owned subsidiaries (collectively, the “Company”). The Company accounts for investments in companies over which it has the ability to exercise significant influence, but does not hold a controlling interest, under the equity method of accounting, and records its proportionate share of income or losses in other income (expense) in the unaudited condensed consolidated statements of operations. The Company accounts for investments in companies over which it does not have the ability to exercise significant influence under the cost method of accounting. These investments are carried at cost within other noncurrent assets in the unaudited condensed consolidated balance sheets.
	Prior to the Reincorporation, there were 66,500,000 shares of $0.01 par value shares of common stock authorized and 12,219,781 shares outstanding. Following the Reincorporation, there were 66,500,000 shares of $0.001 par value shares of common stock authorized and 12,219,781 shares outstanding. The current corporate capital structure has been retrospectively reflected in the unaudited condensed consolidated financial statements.
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments, consisting of normal recurring adjustments considered necessary for a fair presentation, have been included. The Company evaluates subsequent events through the date of filing with the Securities and Exchange Commission (“SEC” or “Commission”). Operating results for the three months ended March 31, 2014 are not indicative of the results that may be expected for the year ending December 31, 2014. These interim period unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements as of and for the year ended December 31, 2013, which are included in the Company’s Annual Report on Form 10-K, as filed with the SEC on March 13, 2014 (the “Annual Report”). Certain amounts in the accompanying unaudited condensed consolidated financial statements have been reclassified to conform to the current presentation.
	The Company’s significant accounting policies are disclosed in the Annual Report, and there have been no material changes to those accounting policies during the three months ended March 31, 2014.
	Recent accounting standards updates
	In April 2014, the Financial Accounting Standards Board (“FASB”) issued accounting guidance that changes the criteria for reporting discontinued operations and enhances related disclosures. Under the new accounting guidance, only disposals representing a strategic shift in operations are presented as discontinued operations. Those strategic shifts should have a major effect on the organization’s operations and financial results. Additionally, the accounting guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income and expenses of discontinued operations. The new accounting guidance is effective for the Company as of January 1, 2015 and is not expected to have a significant impact on the Company’s consolidated financial statements or disclosures.

Cash_and_Cash_Equivalents_and_

Cash and Cash Equivalents and Restricted Cash	3 Months Ended
	Mar. 31, 2014
Cash and Cash Equivalents and Restricted Cash	'
	NOTE 3 — CASH AND CASH EQUIVALENTS AND RESTRICTED CASH
	The following table presents cash and cash equivalents, within continuing operations, as of March 31, 2014 and December 31, 2013:
		March 31,		December 31,
	(Dollars in thousands)	2014		2013
	Noninterest-bearing deposits	$	1,720	$	2,986
	Short-term money market funds		42,908		44,894
	Total cash and cash equivalents	$	44,628	$	47,880
	The following table presents restricted cash as of March 31, 2014 and December 31, 2013:
		March 31,		December 31,
	(Dollars in thousands)	2014		2013
	Noninterest-bearing deposits - legal settlement reserve funds	$	2,021	$	2,021
	Noninterest-bearing deposits - securing a letter of credit		784		784
	Total restricted cash	$	2,805	$	2,805

Trade_Accounts_Receivable_Net

Trade Accounts Receivable, Net	3 Months Ended
	Mar. 31, 2014
Trade Accounts Receivable, Net	'
	NOTE 4 — TRADE ACCOUNTS RECEIVABLE, NET
	Trade accounts receivable, net consisted of the following as of March 31, 2014 and December 31, 2013:
		March 31,			December 31,
	(Dollars in thousands)	2014			2013
	Trade accounts receivable	$	3,962		$	3,940
	Sales returns and allowances		(174	)		(169	)
	Allowance for doubtful accounts		(35	)		(35	)
	Trade accounts receivable, net	$	3,753		$	3,736
	As of March 31, 2014 and December 31, 2013, all of the trade receivables of Industrial Supply, totaling $3.9 million and $3.9 million, respectively, were pledged as collateral to secure outstanding balances on Industrial Supply’s line of credit and term loans.

Inventory

Inventory	3 Months Ended
	Mar. 31, 2014
Inventory	'
	NOTE 5 — INVENTORY
	Inventory consists of electrical components, primarily new electrical circuit breakers for use in commercial, industrial and residential applications. The following table presents the composition of the Company’s inventory as of March 31, 2014 and December 31, 2013:
		March 31,			December 31,
	(Dollars in thousands)	2014			2013
	Finished goods	$	11,881		$	10,370
	Valuation adjustment for damaged inventory		(25	)		(25	)
		$	11,856		$	10,345
	As of March 31, 2014 and December 31, 2013, Industrial Supply’s inventory, totaling $11.9 million and $10.4 million, respectively, was pledged as collateral to secure outstanding balances on Industrial Supply’s line of credit and term loans.

Debt

Debt	3 Months Ended
	Mar. 31, 2014
Debt	'
	NOTE 6 — DEBT
	The following table presents the Company’s debt as of March 31, 2014 and December 31, 2013:
		March 31,			December 31,
	(Dollars in thousands, except original loan amounts)	2014			2013
	Line of credit	$	2,000		$	500
	Long-term debt:
	$8.0 million term loan issued at par in September 2011; variable interest rate at	$	5,400		$	5,700
	a base rate plus 1.00%; due September 29, 2016
	$11.5 million term loan issued at par in December 2013; fixed interest rate at 5.0%;		10,925			11,500
	due December 31, 2018
	Long-term debt, including amounts due within one year		16,325			17,200
	Less: Amounts due within one year		(3,700	)		(3,600	)
	Long-term debt	$	12,625		$	13,600
	Line of credit
	Line of credit consists of Industrial Supply’s $4.0 million asset-based revolving loan maturing September 29, 2014, which is subject to a borrowing base. As of March 31, 2014 and December 31, 2013, outstanding borrowings on the revolving line of credit were $2.0 million and $0.5 million, respectively. As of March 31, 2014, available borrowing capacity under the revolving line of credit was $2.0 million. The line of credit has a variable interest rate based upon the lender’s base rate, which was 4.0% on March 31, 2014, and is secured by all of the assets of Industrial Supply. Interest expense on the line of credit was $13 thousand and $8 thousand for the three months ended March 31, 2014 and 2013, respectively.
	Term loans
	Term loans include Industrial Supply’s term loans that are subject to annual principal payments with balloon payments of any remaining principal balance due at maturity.  As of March 31, 2014, the interest rate on the variable rate term loan was 5.00%. In the event of default, the interest rates on both term loans increase by 5.00% per annum.  Interest expense on the term loans was $0.2 million and $0.1 million for the three months ended March 31, 2014 and 2013, respectively.
	Under the terms of the $11.5 million term loan, Signature has guaranteed $5.0 million of the loan should Industrial Supply not meet its obligations under the loan agreement. The guarantee is effective until such time as Industrial Supply’s senior debt to earnings before interest, taxes, depreciation and amortization (“EBITDA”) ratio is reduced to 1.5:1.0 (as long as no event of default has occurred and is continuing).
	As of March 31, 2014, all of the trade receivables and inventory, totaling $3.9 million and $11.9 million, respectively, were pledged under the line of credit and term loans of Industrial Supply. The Company was in compliance with all of the covenants under its debt agreements as of March 31, 2014.

Common_Stock_Warrant_Liability

Common Stock Warrant Liability	3 Months Ended
	Mar. 31, 2014
Common Stock Warrant Liability	'
	NOTE 7 — COMMON STOCK WARRANT LIABILITY
	In June 2010, Signature issued warrants to purchase an aggregate of 1.5 million shares of the Company’s common stock (the “Warrants”). The aggregate purchase price for the Warrants was $0.3 million, due in equal installments as the Warrants vest. The Warrants vested 20% upon issuance and, thereafter, vest 20% annually on the anniversary of the issuance date. As of March 31, 2014, the Warrants are 80% vested and the Company has received $0.2 million of the aggregate purchase price. The Warrants expire in June 2020 and had an original exercise price of $10.30 per share. The Warrants were issued without registration in reliance on the exemption set forth in Section 4(2) of the Securities Act of 1933, as amended.
	The Warrants include customary terms that provide for certain adjustments of the exercise price and the number of shares of common stock to be issued upon the exercise of the Warrants in the event of stock splits, stock dividends, pro rata distributions and certain other fundamental transactions. Additionally, the Warrants are subject to pricing protection provisions. During the term of the Warrants, the pricing protection provisions provide that certain issuances of new shares of common stock at prices below the current exercise price of the Warrants automatically reduce the exercise price of the Warrants to the lowest per share purchase price of common stock issued.
	In October 2010, January 2011, and April 2011, restricted common stock was issued to nonexecutive members of the Board under the Company’s director compensation program (the “Director Compensation Program”) that each triggered the pricing protection provisions of the Warrants. The restricted common stock issued to nonexecutive members of the Board in April 2011 reduced the exercise price of the Warrants to $6.90 per share, the grant date fair value of the restricted common stock issued. In July 2011, the Company issued approximately 0.3 million shares of common stock as purchase consideration in the NABCO business combination. The NABCO business combination common stock was issued at $6.64 per share, thereby reducing the exercise price of the Warrants to $6.64 per share; however, the holders of approximately 79.3% of the Warrants waived the pricing protection provisions related to shares issued in the NABCO business combination and the exercise price related to those Warrants remains at $6.90 per share.
	The Company utilizes a trinomial lattice option pricing model to estimate the fair value of the common stock warrant liability. A decrease in the common stock warrant liability results in other income, while an increase in the common stock warrant liability results in other expense. The following table presents changes in fair value of common stock warrant liability during the three months ended March 31, 2014 and 2013:
		Three Months Ended March 31,
	(Dollars in thousands)	2014			2013
	Beginning balance	$	9,300		$	2,350
	Change in fair value of common stock warrant liability		(800	)		1,450
	Ending balance	$	8,500		$	3,800
	See Note 11— Fair Value Measurements for additional information on the assumptions used to estimate the fair value of common stock warrant liability.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Taxes	'
	NOTE 8 — INCOME TAXES
	The following table summarizes income tax expense, within continuing operations, for the three months ended March 31, 2014 and 2013:
		Three Months Ended March 31,
	(Dollars in thousands)	2014			2013
	Current income tax expense:
	Federal	$	160		$	—
	State		44			76
	Total current income tax expense		204			76
	Deferred income tax expense:
	Federal		—			—
	State		(13	)		2
	Total deferred income tax expense		(13	)		2
	Total income tax expense	$	191		$	78
	Income tax expense for three months ended March 31, 2014 and 2013 was $0.2 million and $0.1 million, respectively, primarily comprised of estimated income taxes due in jurisdictions where the Company does not have or cannot utilize its NOLs, and an estimated income tax payment to the Internal Revenue Service (“IRS” or the “Service”) for an adjustment proposed by the Service related to the examination of the Company’s 2003, 2004, 2005 and 2008 tax years.
	As of December 31, 2013, the Company had estimated federal and California NOLs of approximately $890.5 million and $978.4 million, respectively. The Company’s federal NOLs have a 20-year life and begin to expire in 2027. The Company’s California NOLs have either a 10-year or 20-year life and begin to expire in 2017. In assessing the realizability of deferred tax assets, the Company considers whether it is more likely than not that the deferred tax assets will be realized. The ultimate realization of deferred tax assets depends on the ability to generate future taxable income during the periods in which temporary differences become deductible. As a result of generating losses since 2006, among other factors, the Company has determined that sufficient uncertainty exists as to the realizability of its deferred tax assets and, as such, has placed a full valuation allowance of $374.5 million and $375.0 million on its deferred tax assets as of March 31, 2014 and December 31, 2013, respectively.
	In December 2012, the IRS, in preparation of its report to the Congressional Joint Committee on Taxation (the “Joint Committee”) related to the Company’s $24.8 million refund request for the 2003, 2004, 2005 and 2008 tax years, which was received in October 2010, notified the Company of a proposed adjustment to the reported 2005 alternative minimum taxable income and associated tax (“AMT”). The Service identified a $2.6 million liability as a result of certain disallowed bad debt deductions identified in the 2006 tax year audit. In connection with this proposed adjustment, in February 2013, the Service notified the Company that it was examining the 2003, 2004, 2005 and 2008 tax years. The IRS requested, and the Company provided, documentation that the Company believed reduced the 2005 AMT liability to approximately $0.4 million, including $30 thousand of accrued interest through December 31, 2012. The Company remitted a $0.4 million payment to the IRS on January 31, 2013. In March 2014, the IRS provided additional corrections to the Company’s 2003, 2004 and 2005 income tax returns that result in a finding of an underpayment of income taxes of $0.5 million, as compared to our estimated $0.3 million uncertain tax position as of December 31, 2013. The Company has reviewed and agrees with the proposed corrections and remitted a $0.2 million estimated payment on March 31, 2014. Although the Company does not have any reason to believe that the Joint Committee will not approve the tax refund received in 2010, there is no assurance that such approval will be given by the Joint Committee or that additional issues will not be raised by the IRS or the Joint Committee during the examination. In March 2014, the IRS submitted its final report, with which we concurred, to the Joint Committee.

ShareBased_Payments_and_Employ

Share-Based Payments and Employee Benefits	3 Months Ended
	Mar. 31, 2014
Share-Based Payments and Employee Benefits	'
	NOTE 9 — SHARE-BASED PAYMENTS AND EMPLOYEE BENEFITS
	Incentive Plan
	The Amended and Restated 2006 Signature Group Holdings, Inc. Performance Incentive Plan (the “Incentive Plan”) provides for the grant of restricted common stock, common stock options, stock appreciation rights, and restricted stock units to employees, nonexecutive directors and consultants. Under the Incentive Plan, the Board is authorized to issue up to 2.5 million shares of common stock, or its equivalent. As of March 31, 2014 and December 31, 2013, there were no stock appreciation rights or restricted stock units outstanding and 0.5 million shares and 0.6 million shares, respectively, were available for grant under the Incentive Plan.
	Director Compensation Program
	The Director Compensation Program provides for annual grants of restricted shares of the Company’s common stock on the first business day of each calendar year to each nonexecutive Board member. These grants have a grant date fair value of $75 thousand per nonexecutive director, and vest on January 1 of the following year. Compensation to nonexecutive directors joining the Company after January 1 is prorated for the time of service and those awards also vest on January 1 of the following year. Beginning in January 2012, the director compensation awards have been granted under the Incentive Plan.
	Restricted common stock
	Restricted common stock awards are granted with various vesting schedules ranging from immediately to five years. Grants that vest immediately have restrictions on transfer of the common stock for approximately one year. The following table provides details of nonvested restricted common stock for the three months ended March 31, 2014 and the year ended December 31, 2013:
			Three Months Ended March 31, 2014							Year Ended December 31, 2013
			Shares				Weighted Average			Shares			Weighted Average
							Grant Date Fair Value Per Share						Grant Date Fair Value Per Share
	Beginning nonvested restricted shares			139,641			$	4.94			357,522		$	4.32
	Shares vested			(87,660	)			5.14			(356,886	)		4.61
	Shares granted			62,776				10.35			139,005			5.7
	Ending nonvested restricted shares			114,757			$	7.76			139,641		$	4.94
	Share-based compensation related to restricted common stock awards was $0.1 million and $0.2 million for the three months ended March 31, 2014 and 2013, respectively. As of March 31, 2014 and December 31, 2013, the aggregate unamortized value of share-based restricted common stock awards was $0.8 million and $0.3 million, respectively. The unamortized value of share-based restricted common stock will be recognized over a weighted average period of 1.9 years.
	During the three months ended March 31, 2014, the Company repurchased 9,229 shares of its common stock from employees for $0.1 million to satisfy statutory payroll tax withholding requirements on vesting restricted common stock awards. The 2014 Director Compensation Program awards included the reissuance of 21,346 treasury shares. Executive officers and employees were granted 34,868 shares of restricted common stock in the three months ended March 31, 2014.
	Common stock options
	The Company also issues common stock options to employees under the Incentive Plan, with various vesting schedules ranging from immediately to four years. The fair value of each common stock option award is estimated on the grant date using either a Black-Scholes option pricing model for service-based awards or a trinomial lattice option pricing model for performance-based awards using assumptions in the following table. Expected volatilities are based on historical volatility of the Company’s common stock, since emerging from Chapter 11 bankruptcy proceeding (the “Bankruptcy Proceedings”) on June 11, 2010, and volatilities of similar entities. The common stock option awards expire eight to ten years following the grant date and the expected lives are based on the simplified method as the Company does not have sufficient common stock option exercise experience to support a reasonable estimate of expected term. The risk-free rate is the yield available on U.S. Treasury zero-coupon issues with remaining terms approximating the expected term at the grant date.
	No common stock options were issued in three months ended March 31, 2014. The following table provides assumptions used in determining the fair value of common stock option grants for the year ended December 31, 2013:
						Year Ended
						December 31,
	(Weighted averages)					2013
	Expected volatility						55		%
	Risk-free interest rate						1.15		%
	Expected term (in years)						5.6
	Dividend yield						—		%
	Grant date fair value per share					$	2.75
	The following table presents activity of nonvested common stock options during the three months ended March 31, 2014 and the year ended December 31, 2013:
			Three Months Ended March 31, 2014							Year Ended December 31, 2013
			Shares				Weighted Average Exercise Price			Shares			Weighted Average Exercise Price
							Per Share						Per Share
	Beginning nonvested common stock options			673,833			$	6.59			872,373		$	5.41
	Common stock options granted			—				—			205,000			9.52
	Common stock options vested			(472,200	)			5.59			(383,208	)		5.47
	Common stock options forfeited			—				—			(20,332	)		3.62
	Ending nonvested common stock options			201,633			$	8.47			673,833		$	6.59
	The following table presents activity of exercisable common stock options during the three months ended March 31, 2014 and the year ended December 31, 2013:
			Three Months Ended March 31, 2014							Year Ended December 31, 2013
			Shares				Weighted Average Exercise Price			Shares			Weighted Average Exercise Price
							Per Share						Per Share
	Beginning vested common stock options			543,867			$	5.76			181,327		$	5.21
	Common stock options exercised			—				—			(20,668	)		3
	Common stock options vested			472,200				5.59			383,208			5.47
	Ending vested common stock options			1,016,067			$	5.68			543,867		$	5.76
	The weighted average remaining contractual life for common stock options outstanding as of March 31, 2014 and December 31, 2013 was 6.8 years and 7.4 years, respectively, and the weighted average remaining contractual life for common stock options exercisable as of March 31, 2014 was 6.8 years.
	The following table provides information pertaining to the intrinsic value of common stock options outstanding and exercisable as of March 31, 2014 and December 31, 2013:
			March 31,				December 31,
	(Dollars in thousands)		2014				2013
	Intrinsic value of common stock options outstanding		$	4,989			$	5,520
	Intrinsic value of common stock options exercisable			4,644				2,716
	The following table presents the intrinsic value of common stock options exercised and the fair value of common stock options that vested during the three months ended March 31, 2014 and the year ended December 31, 2013:
			Three Months				Year Ended
			Ended March 31,				December 31,
	(Dollars in thousands)		2014				2013
	Intrinsic value of common stock options exercised (1)		$	—			$	137
	Fair value of common stock options vested(2)			933				756
	-1	The intrinsic value of common stock options exercised is the difference between the fair market value of the Company’s common stock on the exercise date and the exercise price.
	(2)The fair value of common stock options vested is based on the grant date fair value.
	Share-based compensation related to common stock option awards was $0.4 million and $0.2 million for the three months ended March 31, 2014 and 2013, respectively. As of March 31, 2014 and December 31, 2013, the aggregate unamortized value of share-based common stock option awards was $0.3 million and $0.7 million, respectively, and will be recognized over a weighted average period of 0.9 years.
	401(k) saving plan
	The Company maintains a 401(k) savings plan (the “Savings Plan”) under which all full-time employees are eligible to participate. Employee contributions are limited to the maximum amount allowed by the IRS. The Company matches 100% of each employee contribution to the Savings Plan, up to a maximum match of 4% of each employee’s total compensation, up to the maximum employer contribution allowed by the IRS. Matching contributions under the Savings Plan during the three months ended March 31, 2014 and 2013 were $41 thousand and $59 thousand, respectively.

Earnings_Loss_Per_Share

Earnings (Loss) Per Share	3 Months Ended
	Mar. 31, 2014
Earnings (Loss) Per Share	'
	NOTE 10 — EARNINGS (LOSS) PER SHARE
	Basic earnings (loss) per share is computed by dividing net earnings (loss) attributable to Signature Group Holdings, Inc. by the weighted average number of common shares outstanding for the reporting period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. For the calculation of diluted earnings per share, the basic weighted average number of shares is increased by the dilutive effect of common stock options, unvested restricted common stock awards and the Warrants determined using the treasury stock method.
	Unvested restricted common stock, common stock options and the Warrants are anti-dilutive and excluded from the computation of diluted earnings per share if the assumed proceeds upon exercise or vesting are greater than the cost to reacquire the same number of shares at the average market price during the period, or when a loss from continuing operations has been reported. For the three months ended March 31, 2014 and 2013, the impact of dilutive unvested restricted common stock, common stock options and Warrants were excluded from diluted earnings (loss) per share as their impact would have been anti-dilutive as a result of the reported loss from continuing operations.
	The following table sets forth the computation of basic and diluted earnings (loss) per share for the three months ended March 31, 2014 and 2013:
		Three Months Ended March 31,
	(Dollars in thousands, except per share amounts)	2014			2013
	Loss from continuing operations	$	(728	)	$	(2,163	)
	Earnings (loss) from discontinued operations, net of income taxes		841			(605	)
	Net earnings (loss) attributable to Signature Group Holdings, Inc.		113			(2,768	)
	Earnings (loss) attributable to noncontrolling interest		—			—
	Net earnings (loss) attributable to Signature Group Holdings, Inc.	$	113		$	(2,768	)
	Basic and diluted earnings (loss) per share:
	Weighted average basic and diluted shares outstanding		12,139,891			11,813,662
	Continuing operations	$	(0.06	)	$	(0.18	)
	Discontinued operations		0.07			(0.05	)
	Basic and diluted earnings (loss) per share	$	0.01		$	(0.23	)
	The following table provides details on the average market price of Signature common stock and the incremental shares that were potentially dilutive for the three months ended March 31, 2014 and 2013:
		Three Months Ended March 31,
		2014			2013
	Average market price of Signature common stock	$	10.43		$	4.7
	Potentially dilutive common stock equivalents:
	Unvested restricted stock		34,151			135,170
	Common stock options		476,267			22,520
	Warrants		515,135			—
	Total potentially dilutive common stock equivalents		1,025,553			157,690

Fair_Value_Measurements

Fair Value Measurements

3 Months Ended

Mar. 31, 2014

Fair Value Measurements

'

NOTE 11 — FAIR VALUE MEASUREMENTS

Fair Value Estimates of Financial Instruments

The following tables present the carrying values and fair value estimates of financial instruments as of March 31, 2014 and December 31, 2013:

31-Mar-14

(Dollars in thousands)

Fair Value Hierarchy

Carrying Amount

Estimated

Fair Value

ASSETS

Continuing operations:

Cash and cash equivalents

Level 1

$

44,628

$

44,628

Restricted cash

Level 1

2,805

2,805

Loans receivable, net (other noncurrent assets)

Level 3

1,352

1,350

Preferred stock (other noncurrent assets)

Level 3

800

3,000

Discontinued operations:

Cash and cash equivalents

Level 1

121

121

LIABILITIES

Continuing operations:

Line of credit

Level 3

$

2,000

$

2,000

Long-term debt

Level 3

16,325

16,325

Common stock warrant liability

Level 3

8,500

8,500

31-Dec-13

(Dollars in thousands)

Fair Value Hierarchy

Carrying Amount

Estimated

Fair Value

ASSETS

Continuing operations:

Cash and cash equivalents

Level 1

$

47,880

$

47,880

Restricted cash

Level 1

2,805

2,805

Loans receivable, net (other noncurrent assets)

Level 3

1,407

1,400

Preferred stock (other noncurrent assets)

Level 3

800

4,000

Discontinued operations:

Cash and cash equivalents

Level 1

139

139

LIABILITIES

Continuing operations:

Line of credit

Level 3

$

500

$

500

Long-term debt

Level 3

17,200

17,200

Common stock warrant liability

Level 3

9,300

9,300

The Company used the following methods and assumptions to estimate the fair value of each class of financial instrument as of March 31, 2014 and December 31, 2013:

Cash and cash equivalents and restricted cash

Cash and cash equivalents and restricted cash are recorded at historical cost. The carrying value is a reasonable estimate of fair value as these instruments have short-term maturities and market interest rates.

Loans receivable, net

Loans receivable, net is classified as held for investment, carried at amortized cost in other noncurrent assets and consists of commercial real estate loans. The estimated fair value of commercial real estate loans considers the collateral coverage of assets securing the loans and estimated credit losses, as well as variable interest rates, which approximate market interest rates.

Preferred stock

Preferred stock consists of 4.00% cumulative convertible preferred stock of a private company with which the Company previously had a commercial lending relationship through Special Situations and is classified in other noncurrent assets and carried at amortized cost. The preferred stock has a stated value of $2.0 million and is convertible to 45.0% of the common stock of the private company, on a fully diluted basis. The estimated fair value of preferred stock is based on estimates of EBITDA, a sales multiple and a control discount.

Line of credit

The line of credit is a short-term borrowing facility, used primarily to support ongoing operations. The carrying value is a reasonable estimate of fair value, as this instrument has a short-term maturity and a market interest rate.

Long-term debt

Long-term debt consists of term loans, the fair value of which are based on the market characteristics of the individual loan terms, including interest rates, scheduled principal amortization and maturity dates, generally consistent with market terms.

Common stock warrant liability

Common stock warrant liability is an embedded derivative liability related to the Warrants, which contain anti-dilution and pricing protection provisions. The fair value of the common stock warrant liability is based on a trinomial lattice option pricing model that utilizes various assumptions, including exercise multiple, volatility and expected term.

Recurring and Nonrecurring Fair Value Measurements

In accordance with GAAP, certain assets and liabilities are required to be carried at estimated fair value and are referred to as recurring fair value measurements. From time to time, the Company is required to measure other assets and liabilities at estimated fair value, typically from the application of specific accounting guidance under GAAP and are referred to as nonrecurring fair value measurements. These adjustments to fair value generally result from the application of lower of cost or market accounting or impairment charges of individual assets.

The following table presents the Company’s estimated fair value of assets and liabilities as of March 31, 2014 and December 31, 2013, based on the fair value hierarchy, measured on a recurring and nonrecurring basis:

(Dollars in thousands)

Quoted Prices in Active Markets

Significant Other Observable Inputs

Significant  Unobservable Inputs

Total Fair Value

(Level 1)

(Level 2)

(Level 3)

Recurring fair value measurements:

31-Mar-14

Liabilities:

Common stock warrant liability

$

—

$

—

$

8,500

$

8,500

31-Dec-13

Liabilities:

Common stock warrant liability

$

—

$

—

$

9,300

$

9,300

Nonrecurring fair value measurements:

31-Dec-13

Assets:

Real estate owned, net

$

—

$

—

$

75

$

75

The following table presents a reconciliation of assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended March 31, 2014 and 2013:

(Dollars in thousands)

Beginning

Income (Expense) Realized in Earnings

Transfers In/Out of

Purchases

Issuances

Settlements

Ending

Balance

Level 3

Balance

Three Months Ended March 31, 2014

Common stock warrant liability

$

9,300

$

800

$

—

$

—

$

—

$

—

$

8,500

Three Months Ended March 31, 2013

Common stock warrant liability

2,350

(1,450

)

—

—

—

—

3,800

The following table summarizes gains (losses) on assets and liabilities recorded on a nonrecurring basis for the three months ended March 31, 2014 and 2013:

Three Months Ended March 31,

(Dollars in thousands)

2014

2013

Real estate owned, net

$

—

$

(283

)

Inventory (discontinued operations)

432

—

The Company’s Level 3 assets and liabilities are determined using valuation techniques that incorporate unobservable inputs that require significant judgment or estimation. The following tables presents quantitative information about the valuation techniques and unobservable inputs applied to Level 2 and Level 3 recurring and nonrecurring fair value measurements as of March 31, 2014 and December 31, 2013:

31-Mar-14

(Dollars in thousands)

Estimated Fair Value

Valuation Technique

Unobservable Input

Range (Weighted Average)

Liabilities:

Common stock warrant liability

$

8,500

Lattice option

Exercise multiple

2.8x (2.8x)

pricing model

Volatility

54.0% (54.0%)

Expected term

4.1 - 4.2 years (4.1 years)

31-Dec-13

(Dollars in thousands)

Estimated Fair Value

Valuation Technique

Unobservable Input

Range (Weighted Average)

Assets:

Real estate owned, net

$

75

Market approach

Marketability

20.0% (20.0%)

(discontinued operations)

discount

Estimated

8.0% (8.0%)

selling costs

Liabilities:

Common stock warrant liability

$

9,300

Lattice option

Exercise multiple

2.8x (2.8x)

pricing model

Volatility

55.0% (55.0%)

Expected term

4.1 - 4.2 years (4.1 years)

Significant unobservable inputs used in the fair value measurement of the common stock warrant liability include an exercise multiple, volatility and expected term. The Company uses these unobservable inputs in a trinomial lattice option pricing model. Significant increases in the exercise multiple or significant decreases in volatility or the expected term would result in a decrease in the estimated fair value of the common stock warrant liability, while significant decreases in the exercise multiple or significant increases in volatility or the expected term would result in an increase in the estimated fair value of the common stock warrant liability.

Significant unobservable inputs used in the fair value measurement of real estate owned (“REO”) are marketability discounts and estimated selling costs. The Company utilizes third party collateral valuation services and real estate Internet websites to estimate the fair value of REO and adjusts these values to account for various factors, such as historical loss experience, anticipated liquidation timing and estimated selling costs. Significant increases in these assumptions would result in a decrease in the estimated fair value of REO, while decreases in these assumptions would result in a higher estimated fair value.

Operations_by_Reportable_Segme

Operations by Reportable Segment	3 Months Ended
	Mar. 31, 2014
Operations by Reportable Segment	'
	NOTE 12 — OPERATIONS BY REPORTABLE SEGMENT
	Within continuing operations, the Company has two reportable segments: Industrial Supply and Special Situations. The Company’s third segment consists of discontinued operations, which includes assets and liabilities from Fremont’s former businesses and the operations of Cosmed. See Note 15 — Subsequent Events for additional information about Cosmed. Results of operations and other financial measures that are not included in the Company’s three segments are included in Corporate and Other. The following tables present the operating results and other key financial measures for each of the Company’s segments for the three months ended March 31, 2014 and 2013 and as of March 31, 2014 and December 31, 2013:
		Continuing Operations
	(Dollars in thousands)	Industrial Supply		Special Situations		Corporate			Eliminations			Total			Discontinued			Total
						and Other									Operations
	Three Months Ended March 31, 2014
	Operating revenues from	$	8,227	$	42	$	—		$	—		$	8,269		$	11		$	8,280
	external customers
	Operating costs		7,046		4		2,585			—			9,635			982			10,617
	Other income (expense)		1		—		828			—			829			1,813			2,642
	Earnings (loss) before income taxes		1,182		38		(1,757	)		—			(537	)		842			305
	Income tax expense (benefit)		508		32		(349	)		—			191			1			192
	Net earnings (loss)		674		6		(1,408	)		—			(728	)		841			113
	Earnings (loss) attributable to		—		—		—			—			—			—			—
	noncontrolling interest
	Net earnings (loss) attributable to	$	674	$	6	$	(1,408	)	$	—		$	(728	)	$	841		$	113
	Signature Group Holdings, Inc.
		Continuing Operations
	(Dollars in thousands)	Industrial Supply		Special Situations		Corporate			Eliminations			Total			Discontinued			Total
						and Other									Operations
	Three Months Ended March 31, 2013
	Operating revenues from	$	8,372	$	1,204	$	—		$	—		$	9,576		$	(254	)	$	9,322
	external customers
	Intersegment operating revenues		—		100		241			(341	)		—			—			—
	Operating costs		7,090		280		3,195			(341	)		10,224			666			10,890
	Other income (expense)		—		—		(1,437	)		—			(1,437	)		314			(1,123	)
	Earnings (loss) before income taxes		1,282		1,024		(4,391	)		—			(2,085	)		(606	)		(2,691	)
	Income tax expense (benefit)		509		463		(894	)		—			78			(1	)		77
	Net earnings (loss)		773		561		(3,497	)		—			(2,163	)		(605	)		(2,768	)
	Earnings (loss) attributable to		—		—		—			—			—			—			—
	noncontrolling interest
	Net earnings (loss) attributable to	$	773	$	561	$	(3,497	)	$	—		$	(2,163	)	$	(605	)	$	(2,768	)
	Signature Group Holdings, Inc.
		Continuing Operations
	(Dollars in thousands)	Industrial Supply		Special Situations		Corporate			Eliminations			Total			Discontinued			Total
						and Other									Operations
	Segment assets:
	31-Mar-14
	Current assets	$	16,178	$	439	$	47,300		$	—		$	63,917		$	1,763		$	65,680
	Total assets		36,904		2,527		51,935			(4,557	)		86,809			2,359			89,168
	31-Dec-13
	Current assets	$	14,530	$	1,904	$	49,231		$	—		$	65,665		$	691		$	66,356
	Total assets		35,508		4,029		53,299			(4,000	)		88,836			1,287			90,123
	Segment liabilities:
	31-Mar-14
	Current liabilities	$	7,624	$	8	$	1,398		$	—		$	9,030		$	2,285		$	11,315
	Total liabilities		20,835		3,941		9,965			(4,557	)		30,184			8,535			38,719
	31-Dec-13
	Current liabilities	$	6,384	$	60	$	1,957		$	—		$	8,401		$	2,285		$	10,686
	Total liabilities		20,113		3,955		11,352			(4,000	)		31,420			8,785			40,205

Discontinued_Operations

Discontinued Operations	3 Months Ended
	Mar. 31, 2014
Discontinued Operations	'
	NOTE 13 — DISCONTINUED OPERATIONS
	The following tables present the assets and liabilities, as of March 31, 2014 and December 31, 2013, and financial results for the three months ended March 31, 2014 and 2013, of the components of the Company designated as discontinued operations as of March 31, 2014 (see Note 15 — Subsequent Events for additional information about changes to discontinued operations):
	Assets and Liabilities of Discontinued Operations
			March 31,		December 31,
	(Dollars in thousands)		2014		2013
	Current assets:
	Cash and cash equivalents		$	121	$	139
	Inventory			—		432
	Real estate owned, net			—		75
	Settlement receivable			1,500		—
	Other current assets			142		45
	Total current assets of discontinued operations			1,763		691
	Intangible assets, net			196		196
	Goodwill			400		400
	Assets of discontinued operations		$	2,359	$	1,287
	Current liabilities:
	Judgment and accrued interest		$	1,877	$	1,877
	Trade payables			230		254
	Unclaimed property			6		19
	Other current liabilities			172		135
	Total current liabilities of discontinued operations			2,285		2,285
	Repurchase reserve			6,250		6,500
	Liabilities of discontinued operations		$	8,535	$	8,785
	Statements of Operations of Discontinued Operations
			Three Months Ended March 31,
	(Dollars in thousands)		2014		2013
	Operating revenues and other income (expense)		$	1,824	$	60
	Operating costs			982		666
	Earnings (loss) from discontinued operations before income taxes			842		(606	)
	Income tax expense (benefit)			1		(1	)
	Earnings (loss) from discontinued operations, net of income taxes		$	841	$	(605	)
	Material assets and liabilities of discontinued operations include:
	Inventory
	Inventory consisted of a line of skin care products, including finished goods, packaging and other raw materials. In the first quarter of 2014, the remaining inventory was scrapped, due largely to expiration dates of finished goods and raw materials and a determination of no value for the packaging and shipping materials on hand.
	Real estate owned, net
	REO, net consisted of single-family residential properties acquired through, or in lieu of, foreclosure of loans secured by the properties and was reported at the lower of cost or estimated net realizable value. As of December 31, 2013, REO, net was comprised of one property, which was sold in February 2014.
	Settlement receivable
	Settlement receivable represents proceeds due from a former executive of Fremont. Under the terms of the Confidential Settlement Agreement and Releases (the “Faigin Settlement Agreement”), Mr. Faigin will pay the Company $1.5 million, which has been recorded as of March 31, 2014. See the “Faigin Matter” in Note 15 — Subsequent Events for more information about the settlement.
	Judgment and accrued interest
	Judgment and accrued interest relates to litigation brought and won by Mr. Faigin, cash for which has been deposited with the Superior Court of the State of California, County of Los Angeles (the “California Superior Court”) and is classified as restricted cash in the unaudited condensed consolidated balance sheets. The judgment will be satisfied in conjunction with the settlement of the Faigin Settlement Agreement, which was finalized on April 25, 2014. See the “Faigin Matter” in Note 14 — Commitments and Contingencies for additional information about the judgment.
	Repurchase reserve
	The Company maintains a repurchase reserve that represents estimated losses the Company may experience from repurchase claims, both known and unknown, based on claimed breaches of certain representations and warranties provided by FIL to counterparties that purchased the residential real estate loans FIL originated, predominantly from 2002 through the first quarter of 2007. Management estimates the likely range of the loan repurchase liability based on a number of factors, including, but not limited to, the timing of such claims relative to the loan origination date, the quality of the documentation supporting such claims, the number and involvement of cross-defendants, if any, related to such claims, and a time and expense estimate if a claim were to result in litigation. The estimate is based on currently available information and is subject to known and unknown uncertainties using multiple assumptions requiring significant judgment. Accordingly, actual results may vary significantly from the current estimate. Total outstanding repurchase claims as of March 31, 2014 were $101.7 million. Of the outstanding repurchase claims, there has been no communication or other action from the claimants:
	—	for more than six years in the case of $59.2 million in claims, or 58.2% of total claims outstanding;
	—	for more than four years, but less than six years, in the case of $12.6 million in claims, or 12.4% of total claims outstanding; and
	—	for more than two years, but less than four years, in the case of $29.9 million in claims, or 29.4% of total claims outstanding.
	There were no repurchase claims received or settled during the three months ended March 31, 2014 or the year ended December 31, 2013. The repurchase reserve liability was $6.3 million and $6.5 million as of March 31, 2014 and December 31, 2013, respectively. Recoveries of allowance for repurchase reserves were $0.2 million for each of the three months ended March 31, 2014 and 2013.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies	'
	NOTE 14 — COMMITMENTS AND CONTINGENCIES
	Legal Proceedings
	Signature and SGGH, LLC have been named as a defendant in or as a party to a number of legal actions or proceedings that arose in the ordinary course of business. In some of these actions and proceedings, claims for monetary damages are asserted. In view of the inherent difficulty of predicting the outcome of such legal actions and proceedings, management generally cannot predict what the eventual outcome of the pending matters will be, what the timing of the ultimate resolution of these matters will be, or what the eventual loss related to each pending matter maybe, if any.
	In accordance with applicable accounting guidance, management establishes an accrued liability for litigation when those matters present loss contingencies that are both probable and reasonably estimable. In such cases, there may be an exposure to loss in excess of any amounts accrued. The estimated loss is based upon currently available information and is subject to significant judgment and a variety of assumptions, and known and unknown uncertainties. The matters underlying the estimated loss may change from time to time, and actual results may vary significantly from the current estimate. Therefore, an estimate of loss represents what management believes to be an estimate of loss only for certain matters meeting these criteria. It does not represent the Company’s maximum loss exposure.
	Based on management’s current understanding of these pending legal actions and proceedings, it does not believe that judgments or settlements arising from pending or threatened legal matters, individually or in the aggregate, would have a material adverse effect on the consolidated financial position, results of operations or cash flows of the Company. However, in light of the inherent uncertainties involved in these matters, some of which are beyond the Company’s control, and the very large or indeterminate damages sought in some of these matters, an adverse outcome in one or more of these matters could be material to the Company’s results of operations or cash flows for any particular reporting period.
	The legal proceedings summarized below include material matters that were resolved or concluded since December 31, 2013, as well as ongoing matters that may have an adverse effect on our business and future financial results.
	Final Bankruptcy Decree. On April 15, 2013, the United States Bankruptcy Court for the Central District of California (the “California Federal Bankruptcy Court”) granted the Company’s motion for a final decree, and issued a final decree in the Company’s Bankruptcy Proceedings. The California Federal Bankruptcy Court retained jurisdiction to preside over claims described below in the Colburn and Walker matters. Upon the California Federal Bankruptcy Court entering the final orders in the Colburn and Walker claims, described below, the Bankruptcy Proceedings will be closed.
	Faigin Matter. On January 15, 2009, Alan Faigin, a former General Counsel of Fremont, filed a complaint against Fremont Reorganizing Corporation (“FRC”) in the California Superior Court. On February 3, 2010, Mr. Faigin filed an amended complaint alleging wrongful termination, breach of his employment agreement, breach of the implied covenant of good faith and fair dealing, fraud and misrepresentation, negligent misrepresentation and violation of various California labor codes, among other allegations under a “joint employer” theory. In February 2010, a jury found for Mr. Faigin and awarded him damages in the amount of approximately $1.4 million, which Fremont recorded as an accrued liability in the first quarter of 2010. The Company appealed the California Superior Court decision to the California Court of Appeal (the “Court of Appeal”), which affirmed the lower court decision, and then to the California Supreme Court. On February 21, 2013, the California Supreme Court notified counsel for the Company that it would not review the Faigin matter, affirming the Court of Appeal decision and judgment. On April 4, 2013, Mr. Faigin filed a motion for an order releasing funds deposited with the California Superior Court to enforce the judgment. In response, the Company filed a Motion to Stay Execution of Judgment while the Company’s claims against Mr. Faigin, discussed below, are litigated. On May 17, 2013, the judge granted the Company’s Motion to Stay Execution of Judgment and denied Mr. Faigin’s motion to enforce the judgment. The judgment and accrued interest are recorded in discontinued operations.
	On April 27, 2009, FRC filed a cross-complaint against Mr. Faigin in the California Superior Court for breach of confidence, breach of fiduciary duty, representing conflicting interests and indemnification; and the Company was seeking $4.6 million in damages. On June 9, 2009, the California Superior Court dismissed the cross-complaint pursuant to California’s anti-SLAPP statute. FRC appealed the dismissal of this cross-complaint and on August 30, 2011, the Court of Appeal reversed and remanded the dismissal of FRC’s cross-complaint causes of action against Mr. Faigin for breach of fiduciary duty and breach of confidence. On December 9, 2013, the California Superior Court denied Mr. Faigin’s motion for summary judgment. On April 25, 2014, the Company and Mr. Faigin executed the Faigin Settlement Agreement, under which the Company will receive $1.5 million.
	Colburn Matter. On December 8, 2009, Gwyneth Colburn, the former Executive Vice President for Fremont’s Commercial Real Estate group, filed a complaint in the California Superior Court against FIL and unnamed defendants for breach of contract related to a management continuity agreement (“MCA”) executed in August 2003, and extended in August 2007, and, separately, filed a proof of claim in the Bankruptcy Proceedings. In the California Superior Court action, Ms. Colburn contends she is owed $3.2 million, while in the Bankruptcy Proceedings, Ms. Colburn filed a $2.6 million proof of claim.
	On August 9, 2011, the California Superior Court entered a judgment granting the Company’s Motion for Summary Judgment and dismissing the complaint. On September 22, 2011, Ms. Colburn filed a Notice of Appeal from this dismissal. Appellate briefs from both parties have been filed.
	On March 14, 2014, the California Federal Bankruptcy Court orally announced its ruling, from a trial held in January 2014, to grant the Company’s motion to disallow Ms. Colburn’s claim. On March 26, 2014, the California Federal Bankruptcy Court entered a written order granting the Company’s motion to disallow Ms. Colburn’s claim.
	On April 7, 2014, Ms. Colburn filed a motion for reconsideration of the California Federal Bankruptcy Court’s March 26, 2014 order granting the Company’s motion to disallow Ms. Colburn’s claim. A hearing on the motion is scheduled for June 12, 2014.
	Walker Matter. On June 10, 2011, Kyle Walker, the former Chief Executive Officer and President of FIL, filed a complaint in the California Superior Court against the Company and unnamed defendants for breach of contract, certain California Labor Code violations and breach of fiduciary duty related to his MCA executed in August 2003, and extended in August 2006, and, separately, a proof of claim in the Bankruptcy Proceedings. In the California Superior Court action, Mr. Walker contends he is owed $4.6 million, while in the Bankruptcy Proceedings, Mr. Walker filed a $2.5 million proof of claim.
	On August 26, 2011, Mr. Walker dismissed his complaint, without prejudice, against the Company as successor in interest to Fremont, but not as a successor in interest to FIL. On September 19, 2012, the Company obtained the California Superior Court’s final ruling granting the Company’s Motion for Summary Judgment and on October 26, 2012, the judgment was entered. On November 29, 2012, Mr. Walker moved for a new trial, based on the Court of Appeal’s ruling in the Faigin matter. On January 8, 2013, the California Superior Court granted Mr. Walker’s motion for a new trial. On February 5, 2013, the Company filed an appeal of the California Superior Court’s order granting Mr. Walker a new trial.
	On March 14, 2014, the California Federal Bankruptcy Court orally announced its ruling, from a trial held in January 2014, to grant the Company’s motion to disallow Mr. Walker’s claim. On March 26, 2014, the California Federal Bankruptcy Court entered a written order granting the Company’s motion to disallow Mr. Walker’s claim.
	On April 7, 2014, Mr. Walker filed a motion for reconsideration of the California Federal Bankruptcy Court’s March 26, 2014 order granting the Company’s motion to disallow Mr. Walker’s claim. A hearing on the motion is scheduled for June 12, 2014.
	RMBS Defense, Indemnity and Contribution Matters. In connection with residential mortgage-backed securities offerings (“RMBS Offerings”) involving loans originated by FIL, either or both FIL and its subsidiary entered into loan purchase agreements, underwriting agreements and indemnification and contribution agreements, which contained various representations and warranties relating to the loans. Investment banks involved in these RMBS Offerings have been sued in a number of actions concerning their activities related to subprime mortgages (“RMBS Actions”), where the Company or its former businesses is not a named defendant. The Company has received demands for defense, indemnity and contribution from defendants in various RMBS Actions. The Company has rejected each of these demands, as it is the Company’s position that the demanding parties are being sued for conduct not chargeable to the Company or its former businesses. There is no assurance that the Company or its former businesses will not be named as defendants in additional RMBS Actions or receive additional demands for defense, indemnity and contribution. It is the Company’s intention to vigorously defend any claims seeking defense, indemnity or contribution, but the Company cannot presently predict whether such claims will be pursued or what the outcome would be.
	Subpoenas for Information and Documents. In addition to the above-described RMBS Actions, the Company has received and responded to a number of subpoenas for information from federal authorities and other third parties in civil litigation matters in which the Company is not a defendant, but which concern home mortgage transactions involving the Company’s origination and sale of whole loans, and certain RMBS Offerings.
	Unpaid Claims. As of March 31, 2014, there remained two open claims filed with the California Federal Bankruptcy Court, comprised of the disputed Colburn and Walker claims totaling $5.1 million.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2014
Subsequent Events	'
	NOTE 15 — SUBSEQUENT EVENTS
	Faigin Settlement Agreement
	On April 25, 2014, the Company and Mr. Faigin executed the Faigin Settlement Agreement in the Company’s plaintiff action against Mr. Faigin. Under the terms of the agreement, Mr. Faigin will pay the Company $1.5 million, which has been recorded in the March 31, 2014 financial statements as settlement receivable in discontinued operations. See Note 14 — Commitments and Contingencies for additional information about the settlement agreement.
	Change in Presentation – Cosmed
	On April 29, 2014, the Board directed management to suspend its efforts to sell Cosmed. Accordingly, the assets and liabilities and results of operations of Cosmed will be reclassified to continuing operations as of April 29, 2014, and will be included in Corporate and Other.

Financial_Statement_Presentati1

Financial Statement Presentation and Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2014
Recent Accounting Standards Updates	'
	Recent accounting standards updates
	In April 2014, the Financial Accounting Standards Board (“FASB”) issued accounting guidance that changes the criteria for reporting discontinued operations and enhances related disclosures. Under the new accounting guidance, only disposals representing a strategic shift in operations are presented as discontinued operations. Those strategic shifts should have a major effect on the organization’s operations and financial results. Additionally, the accounting guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income and expenses of discontinued operations. The new accounting guidance is effective for the Company as of January 1, 2015 and is not expected to have a significant impact on the Company’s consolidated financial statements or disclosures.

Cash_and_Cash_Equivalents_and_1

Cash and Cash Equivalents and Restricted Cash (Tables)	3 Months Ended
	Mar. 31, 2014
Cash and Cash Equivalents, Continuing Operations	'
	The following table presents cash and cash equivalents, within continuing operations, as of March 31, 2014 and December 31, 2013:
		March 31,		December 31,
	(Dollars in thousands)	2014		2013
	Noninterest-bearing deposits	$	1,720	$	2,986
	Short-term money market funds		42,908		44,894
	Total cash and cash equivalents	$	44,628	$	47,880
Restricted Cash	'
	The following table presents restricted cash as of March 31, 2014 and December 31, 2013:
		March 31,		December 31,
	(Dollars in thousands)	2014		2013
	Noninterest-bearing deposits - legal settlement reserve funds	$	2,021	$	2,021
	Noninterest-bearing deposits - securing a letter of credit		784		784
	Total restricted cash	$	2,805	$	2,805

Trade_Accounts_Receivable_Net_

Trade Accounts Receivable, Net (Tables)	3 Months Ended
	Mar. 31, 2014
Trade Accounts Receivable, Net	'
	Trade accounts receivable, net consisted of the following as of March 31, 2014 and December 31, 2013:
		March 31,			December 31,
	(Dollars in thousands)	2014			2013
	Trade accounts receivable	$	3,962		$	3,940
	Sales returns and allowances		(174	)		(169	)
	Allowance for doubtful accounts		(35	)		(35	)
	Trade accounts receivable, net	$	3,753		$	3,736

Inventory_Tables

Inventory (Tables)	3 Months Ended
	Mar. 31, 2014
Inventory	'
	Inventory consists of electrical components, primarily new electrical circuit breakers for use in commercial, industrial and residential applications. The following table presents the composition of the Company’s inventory as of March 31, 2014 and December 31, 2013:
		March 31,			December 31,
	(Dollars in thousands)	2014			2013
	Finished goods	$	11,881		$	10,370
	Valuation adjustment for damaged inventory		(25	)		(25	)
		$	11,856		$	10,345

Debt_Tables

Debt (Tables)	3 Months Ended
	Mar. 31, 2014
Debt	'
	The following table presents the Company’s debt as of March 31, 2014 and December 31, 2013:
		March 31,			December 31,
	(Dollars in thousands, except original loan amounts)	2014			2013
	Line of credit	$	2,000		$	500
	Long-term debt:
	$8.0 million term loan issued at par in September 2011; variable interest rate at	$	5,400		$	5,700
	a base rate plus 1.00%; due September 29, 2016
	$11.5 million term loan issued at par in December 2013; fixed interest rate at 5.0%;		10,925			11,500
	due December 31, 2018
	Long-term debt, including amounts due within one year		16,325			17,200
	Less: Amounts due within one year		(3,700	)		(3,600	)
	Long-term debt	$	12,625		$	13,600

Common_Stock_Warrant_Liability1

Common Stock Warrant Liability (Tables)	3 Months Ended
	Mar. 31, 2014
Changes in Fair Value of Common Stock Warrant Liability	'
	The Company utilizes a trinomial lattice option pricing model to estimate the fair value of the common stock warrant liability. A decrease in the common stock warrant liability results in other income, while an increase in the common stock warrant liability results in other expense. The following table presents changes in fair value of common stock warrant liability during the three months ended March 31, 2014 and 2013:
		Three Months Ended March 31,
	(Dollars in thousands)	2014			2013
	Beginning balance	$	9,300		$	2,350
	Change in fair value of common stock warrant liability		(800	)		1,450
	Ending balance	$	8,500		$	3,800

Income_Taxes_Tables

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2014
Summary of Income Tax Expense	'
	The following table summarizes income tax expense, within continuing operations, for the three months ended March 31, 2014 and 2013:
		Three Months Ended March 31,
	(Dollars in thousands)	2014			2013
	Current income tax expense:
	Federal	$	160		$	—
	State		44			76
	Total current income tax expense		204			76
	Deferred income tax expense:
	Federal		—			—
	State		(13	)		2
	Total deferred income tax expense		(13	)		2
	Total income tax expense	$	191		$	78

ShareBased_Payments_and_Employ1

Share-Based Payments and Employee Benefits (Tables)	3 Months Ended
	Mar. 31, 2014
Changes in Non-Vested Shares of Restricted Common Stock	'
	Restricted common stock awards are granted with various vesting schedules ranging from immediately to five years. Grants that vest immediately have restrictions on transfer of the common stock for approximately one year. The following table provides details of nonvested restricted common stock for the three months ended March 31, 2014 and the year ended December 31, 2013:
			Three Months Ended March 31, 2014							Year Ended December 31, 2013
			Shares				Weighted Average			Shares			Weighted Average
							Grant Date Fair Value Per Share						Grant Date Fair Value Per Share
	Beginning nonvested restricted shares			139,641			$	4.94			357,522		$	4.32
	Shares vested			(87,660	)			5.14			(356,886	)		4.61
	Shares granted			62,776				10.35			139,005			5.7
	Ending nonvested restricted shares			114,757			$	7.76			139,641		$	4.94
Weighted Average Assumptions used in Determining Fair Value of Common Stock Options	'
	No common stock options were issued in three months ended March 31, 2014. The following table provides assumptions used in determining the fair value of common stock option grants for the year ended December 31, 2013:
						Year Ended
						December 31,
	(Weighted averages)					2013
	Expected volatility						55		%
	Risk-free interest rate						1.15		%
	Expected term (in years)						5.6
	Dividend yield						—		%
	Grant date fair value per share					$	2.75
Activity of Non-Vested Stock Options	'
	The following table presents activity of nonvested common stock options during the three months ended March 31, 2014 and the year ended December 31, 2013:
			Three Months Ended March 31, 2014							Year Ended December 31, 2013
			Shares				Weighted Average Exercise Price			Shares			Weighted Average Exercise Price
							Per Share						Per Share
	Beginning nonvested common stock options			673,833			$	6.59			872,373		$	5.41
	Common stock options granted			—				—			205,000			9.52
	Common stock options vested			(472,200	)			5.59			(383,208	)		5.47
	Common stock options forfeited			—				—			(20,332	)		3.62
	Ending nonvested common stock options			201,633			$	8.47			673,833		$	6.59
Activity of Exercisable Common Stock Options	'
	The following table presents activity of exercisable common stock options during the three months ended March 31, 2014 and the year ended December 31, 2013:
			Three Months Ended March 31, 2014							Year Ended December 31, 2013
			Shares				Weighted Average Exercise Price			Shares			Weighted Average Exercise Price
							Per Share						Per Share
	Beginning vested common stock options			543,867			$	5.76			181,327		$	5.21
	Common stock options exercised			—				—			(20,668	)		3
	Common stock options vested			472,200				5.59			383,208			5.47
	Ending vested common stock options			1,016,067			$	5.68			543,867		$	5.76
Intrinsic Value of Options Outstanding and Exercisable	'
	The following table provides information pertaining to the intrinsic value of common stock options outstanding and exercisable as of March 31, 2014 and December 31, 2013:
			March 31,				December 31,
	(Dollars in thousands)		2014				2013
	Intrinsic value of common stock options outstanding		$	4,989			$	5,520
	Intrinsic value of common stock options exercisable			4,644				2,716
Intrinsic Value of Options Exercised and Fair Value of Options Vested	'
	The following table presents the intrinsic value of common stock options exercised and the fair value of common stock options that vested during the three months ended March 31, 2014 and the year ended December 31, 2013:
			Three Months				Year Ended
			Ended March 31,				December 31,
	(Dollars in thousands)		2014				2013
	Intrinsic value of common stock options exercised (1)		$	—			$	137
	Fair value of common stock options vested(2)			933				756
	-1	The intrinsic value of common stock options exercised is the difference between the fair market value of the Company’s common stock on the exercise date and the exercise price.
	(2)The fair value of common stock options vested is based on the grant date fair value.

Earnings_Loss_Per_Share_Tables

Earnings (Loss) Per Share (Tables)	3 Months Ended
	Mar. 31, 2014
Computation of Basic and Diluted Earnings (Loss) Per Share	'
	The following table sets forth the computation of basic and diluted earnings (loss) per share for the three months ended March 31, 2014 and 2013:
		Three Months Ended March 31,
	(Dollars in thousands, except per share amounts)	2014			2013
	Loss from continuing operations	$	(728	)	$	(2,163	)
	Earnings (loss) from discontinued operations, net of income taxes		841			(605	)
	Net earnings (loss) attributable to Signature Group Holdings, Inc.		113			(2,768	)
	Earnings (loss) attributable to noncontrolling interest		—			—
	Net earnings (loss) attributable to Signature Group Holdings, Inc.	$	113		$	(2,768	)
	Basic and diluted earnings (loss) per share:
	Weighted average basic and diluted shares outstanding		12,139,891			11,813,662
	Continuing operations	$	(0.06	)	$	(0.18	)
	Discontinued operations		0.07			(0.05	)
	Basic and diluted earnings (loss) per share	$	0.01		$	(0.23	)
Average Market Price of Common Stock and the Incremental Shares that were Potentially Dilutive	'
	The following table provides details on the average market price of Signature common stock and the incremental shares that were potentially dilutive for the three months ended March 31, 2014 and 2013:
		Three Months Ended March 31,
		2014			2013
	Average market price of Signature common stock	$	10.43		$	4.7
	Potentially dilutive common stock equivalents:
	Unvested restricted stock		34,151			135,170
	Common stock options		476,267			22,520
	Warrants		515,135			—
	Total potentially dilutive common stock equivalents		1,025,553			157,690

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2014
Carrying Value and Estimated Fair Value of Financial Instruments	'
	The following tables present the carrying values and fair value estimates of financial instruments as of March 31, 2014 and December 31, 2013:
				31-Mar-14
	(Dollars in thousands)	Fair Value Hierarchy		Carrying Amount				Estimated
								Fair Value
	ASSETS
	Continuing operations:
	Cash and cash equivalents	Level 1		$	44,628			$	44,628
	Restricted cash	Level 1			2,805				2,805
	Loans receivable, net (other noncurrent assets)	Level 3			1,352				1,350
	Preferred stock (other noncurrent assets)	Level 3			800				3,000
	Discontinued operations:
	Cash and cash equivalents	Level 1			121				121
	LIABILITIES
	Continuing operations:
	Line of credit	Level 3		$	2,000			$	2,000
	Long-term debt	Level 3			16,325				16,325
	Common stock warrant liability	Level 3			8,500				8,500
				31-Dec-13
	(Dollars in thousands)	Fair Value Hierarchy		Carrying Amount				Estimated
								Fair Value
	ASSETS
	Continuing operations:
	Cash and cash equivalents	Level 1		$	47,880			$	47,880
	Restricted cash	Level 1			2,805				2,805
	Loans receivable, net (other noncurrent assets)	Level 3			1,407				1,400
	Preferred stock (other noncurrent assets)	Level 3			800				4,000
	Discontinued operations:
	Cash and cash equivalents	Level 1			139				139
	LIABILITIES
	Continuing operations:
	Line of credit	Level 3		$	500			$	500
	Long-term debt	Level 3			17,200				17,200
	Common stock warrant liability	Level 3			9,300				9,300
Assets and Liabilities Measured at Fair Value on Recurring and Non-Recurring Basis Based on Fair Value Hierarchy	'
	The following table presents the Company’s estimated fair value of assets and liabilities as of March 31, 2014 and December 31, 2013, based on the fair value hierarchy, measured on a recurring and nonrecurring basis:
	(Dollars in thousands)	Quoted Prices in Active Markets				Significant Other Observable Inputs				Significant  Unobservable Inputs		Total Fair Value
		(Level 1)				(Level 2)				(Level 3)
	Recurring fair value measurements:
	31-Mar-14
	Liabilities:
	Common stock warrant liability	$	—			$	—			$	8,500	$	8,500
	31-Dec-13
	Liabilities:
	Common stock warrant liability	$	—			$	—			$	9,300	$	9,300
	Nonrecurring fair value measurements:
	31-Dec-13
	Assets:
	Real estate owned, net	$	—			$	—			$	75	$	75
Reconciliation for Liabilities Measured at Fair Value on Recurring Basis using Significant Unobservable Inputs (Level Three)	'
	The following table presents a reconciliation of assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended March 31, 2014 and 2013:
	(Dollars in thousands)	Beginning				Income (Expense) Realized in Earnings				Transfers In/Out of		Purchases		Issuances		Settlements		Ending
		Balance								Level 3								Balance
	Three Months Ended March 31, 2014
	Common stock warrant liability	$	9,300			$	800			$	—	$	—	$	—	$	—	$	8,500
	Three Months Ended March 31, 2013
	Common stock warrant liability		2,350				(1,450	)			—		—		—		—		3,800
Total Gains (Losses) on Assets and Liabilities Measured on Fair Values on Non-Recurring Basis	'
	The following table summarizes gains (losses) on assets and liabilities recorded on a nonrecurring basis for the three months ended March 31, 2014 and 2013:
		Three Months Ended March 31,
	(Dollars in thousands)	2014				2013
	Real estate owned, net	$	—			$	(283	)
	Inventory (discontinued operations)		432				—
Valuation Techniques and Unobservable Inputs Applied to Level Three Fair Value Measurements	'
	The Company’s Level 3 assets and liabilities are determined using valuation techniques that incorporate unobservable inputs that require significant judgment or estimation. The following tables presents quantitative information about the valuation techniques and unobservable inputs applied to Level 2 and Level 3 recurring and nonrecurring fair value measurements as of March 31, 2014 and December 31, 2013:
		31-Mar-14
	(Dollars in thousands)	Estimated Fair Value				Valuation Technique		Unobservable Input		Range (Weighted Average)
	Liabilities:
	Common stock warrant liability	$	8,500			Lattice option		Exercise multiple		2.8x (2.8x)
						pricing model
								Volatility		54.0% (54.0%)
								Expected term		4.1 - 4.2 years (4.1 years)
		31-Dec-13
	(Dollars in thousands)	Estimated Fair Value				Valuation Technique		Unobservable Input		Range (Weighted Average)
	Assets:
	Real estate owned, net	$	75			Market approach		Marketability		20.0% (20.0%)
	(discontinued operations)							discount
								Estimated		8.0% (8.0%)
								selling costs
	Liabilities:
	Common stock warrant liability	$	9,300			Lattice option		Exercise multiple		2.8x (2.8x)
						pricing model
								Volatility		55.0% (55.0%)
								Expected term		4.1 - 4.2 years (4.1 years)

Operations_by_Reportable_Segme1

Operations by Reportable Segment (Tables)	3 Months Ended
	Mar. 31, 2014
Operating Results and Other Key Financial Measures of Operating Segments	'
	The following tables present the operating results and other key financial measures for each of the Company’s segments for the three months ended March 31, 2014 and 2013 and as of March 31, 2014 and December 31, 2013:
		Continuing Operations
	(Dollars in thousands)	Industrial Supply		Special Situations		Corporate			Eliminations			Total			Discontinued			Total
						and Other									Operations
	Three Months Ended March 31, 2014
	Operating revenues from	$	8,227	$	42	$	—		$	—		$	8,269		$	11		$	8,280
	external customers
	Operating costs		7,046		4		2,585			—			9,635			982			10,617
	Other income (expense)		1		—		828			—			829			1,813			2,642
	Earnings (loss) before income taxes		1,182		38		(1,757	)		—			(537	)		842			305
	Income tax expense (benefit)		508		32		(349	)		—			191			1			192
	Net earnings (loss)		674		6		(1,408	)		—			(728	)		841			113
	Earnings (loss) attributable to		—		—		—			—			—			—			—
	noncontrolling interest
	Net earnings (loss) attributable to	$	674	$	6	$	(1,408	)	$	—		$	(728	)	$	841		$	113
	Signature Group Holdings, Inc.
		Continuing Operations
	(Dollars in thousands)	Industrial Supply		Special Situations		Corporate			Eliminations			Total			Discontinued			Total
						and Other									Operations
	Three Months Ended March 31, 2013
	Operating revenues from	$	8,372	$	1,204	$	—		$	—		$	9,576		$	(254	)	$	9,322
	external customers
	Intersegment operating revenues		—		100		241			(341	)		—			—			—
	Operating costs		7,090		280		3,195			(341	)		10,224			666			10,890
	Other income (expense)		—		—		(1,437	)		—			(1,437	)		314			(1,123	)
	Earnings (loss) before income taxes		1,282		1,024		(4,391	)		—			(2,085	)		(606	)		(2,691	)
	Income tax expense (benefit)		509		463		(894	)		—			78			(1	)		77
	Net earnings (loss)		773		561		(3,497	)		—			(2,163	)		(605	)		(2,768	)
	Earnings (loss) attributable to		—		—		—			—			—			—			—
	noncontrolling interest
	Net earnings (loss) attributable to	$	773	$	561	$	(3,497	)	$	—		$	(2,163	)	$	(605	)	$	(2,768	)
	Signature Group Holdings, Inc.
		Continuing Operations
	(Dollars in thousands)	Industrial Supply		Special Situations		Corporate			Eliminations			Total			Discontinued			Total
						and Other									Operations
	Segment assets:
	31-Mar-14
	Current assets	$	16,178	$	439	$	47,300		$	—		$	63,917		$	1,763		$	65,680
	Total assets		36,904		2,527		51,935			(4,557	)		86,809			2,359			89,168
	31-Dec-13
	Current assets	$	14,530	$	1,904	$	49,231		$	—		$	65,665		$	691		$	66,356
	Total assets		35,508		4,029		53,299			(4,000	)		88,836			1,287			90,123
	Segment liabilities:
	31-Mar-14
	Current liabilities	$	7,624	$	8	$	1,398		$	—		$	9,030		$	2,285		$	11,315
	Total liabilities		20,835		3,941		9,965			(4,557	)		30,184			8,535			38,719
	31-Dec-13
	Current liabilities	$	6,384	$	60	$	1,957		$	—		$	8,401		$	2,285		$	10,686
	Total liabilities		20,113		3,955		11,352			(4,000	)		31,420			8,785			40,205

Discontinued_Operations_Tables

Discontinued Operations (Tables)	3 Months Ended
	Mar. 31, 2014
Assets and Liabilities and Statements of Operations of Discontinued Operation	'
	The following tables present the assets and liabilities, as of March 31, 2014 and December 31, 2013, and financial results for the three months ended March 31, 2014 and 2013, of the components of the Company designated as discontinued operations as of March 31, 2014 (see Note 15 — Subsequent Events for additional information about changes to discontinued operations):
	Assets and Liabilities of Discontinued Operations
		March 31,		December 31,
	(Dollars in thousands)	2014		2013
	Current assets:
	Cash and cash equivalents	$	121	$	139
	Inventory		—		432
	Real estate owned, net		—		75
	Settlement receivable		1,500		—
	Other current assets		142		45
	Total current assets of discontinued operations		1,763		691
	Intangible assets, net		196		196
	Goodwill		400		400
	Assets of discontinued operations	$	2,359	$	1,287
	Current liabilities:
	Judgment and accrued interest	$	1,877	$	1,877
	Trade payables		230		254
	Unclaimed property		6		19
	Other current liabilities		172		135
	Total current liabilities of discontinued operations		2,285		2,285
	Repurchase reserve		6,250		6,500
	Liabilities of discontinued operations	$	8,535	$	8,785
	Statements of Operations of Discontinued Operations
		Three Months Ended March 31,
	(Dollars in thousands)	2014		2013
	Operating revenues and other income (expense)	$	1,824	$	60
	Operating costs		982		666
	Earnings (loss) from discontinued operations before income taxes		842		(606	)
	Income tax expense (benefit)		1		(1	)
	Earnings (loss) from discontinued operations, net of income taxes	$	841	$	(605	)

Business_and_Operations_Additi

Business and Operations - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2014
	Segment
Organization And Business Activities [Line Items]	'
Number of Reportable Segment	2
Industrial Supply	'
Organization And Business Activities [Line Items]	'
Number of Reportable Segment	1
Special Situations	'
Organization And Business Activities [Line Items]	'
Number of Reportable Segment	1
Industrial Supply | North America	'
Organization And Business Activities [Line Items]	'
Number of warehouse operating locations	9

Financial_Statement_Presentati2

Financial Statement Presentation and Significant Accounting Policies - Additional Information (Detail) (USD $)	Mar. 31, 2014	Jan. 31, 2014	Jan. 02, 2014	Dec. 31, 2013
Organization And Business Activities [Line Items]	'	'	'	'
Common stock, shares authorized	66,500,000	66,500,000	66,500,000	66,500,000
Common stock, shares outstanding	12,254,649	12,219,781	12,219,781	12,201,102
Common stock, par value	$0.00	$0.00	$0.01	$0.00

Cash_and_Cash_Equivalents_Cont

Cash and Cash Equivalents, Continuing Operations (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013
In Thousands, unless otherwise specified
Cash And Cash Equivalents [Line Items]	'	'	'
Cash and cash equivalents	$44,628	$47,880	$48,794
Noninterest-bearing deposits	'	'	'
Cash And Cash Equivalents [Line Items]	'	'	'
Cash and cash equivalents	1,720	2,986	'
Taxable Money Market Funds	'	'	'
Cash And Cash Equivalents [Line Items]	'	'	'
Cash and cash equivalents	$42,908	$44,894	'

Restricted_Cash_Detail

Restricted Cash (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Restricted Cash And Cash Equivalents Items [Line Items]	'	'
Restricted cash	$2,805	$2,805
Noninterest-bearing deposits - legal settlement reserve funds	'	'
Restricted Cash And Cash Equivalents Items [Line Items]	'	'
Restricted cash	2,021	2,021
Noninterest-bearing deposits - securing a letter of credit	'	'
Restricted Cash And Cash Equivalents Items [Line Items]	'	'
Restricted cash	$784	$784

Trade_Accounts_Receivable_Net_1

Trade Accounts Receivable, Net (Detail) (USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Accounts Notes And Loans Receivable [Line Items]	'	'
Trade accounts receivable	$3,962	$3,940
Sales returns and allowances	-174	-169
Allowance for doubtful accounts	-35	-35
Trade accounts receivable, net	$3,753	$3,736

Recovered_Sheet1

Trade Accounts Receivable, net - Additional Information (Detail) (Trade accounts receivable, net, USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Accounts Notes And Loans Receivable [Line Items]	'	'
Assets pledged under line of credit and term loans	$3.90	'
Industrial Supply	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'
Assets pledged under line of credit and term loans	$3.90	$3.90

Inventory_Detail

Inventory (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory [Line Items]	'	'
Finished goods	$11,881	$10,370
Valuation adjustment for damaged inventory	-25	-25
Inventory	$11,856	$10,345

Inventory_Additional_Informati

Inventory - Additional Information (Detail) (Inventories, USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Inventory [Line Items]	'	'
Assets pledged under line of credit and term loans	$11.90	'
Industrial Supply	'	'
Inventory [Line Items]	'	'
Assets pledged under line of credit and term loans	$11.90	$10.40

Debt_Detail

Debt (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'	'
Line of credit	$2,000	$500
Long-term debt, including amounts due within one year	16,325	17,200
Less: Amounts due within one year	-3,700	-3,600
Long-term debt	12,625	13,600
Term Loans | 2016	'	'
Debt Instrument [Line Items]	'	'
Long-term debt, including amounts due within one year	5,400	5,700
Term Loans | 2018	'	'
Debt Instrument [Line Items]	'	'
Long-term debt, including amounts due within one year	$10,925	$11,500

Debt_Parenthetical_Detail

Debt (Parenthetical) (Detail) (Term Loans, USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014
2016	'
Debt Instrument [Line Items]	'
Debt issued	$8
Debt instrument, variable interest rate	1.00%
Debt, due date	29-Sep-16
2018	'
Debt Instrument [Line Items]	'
Debt issued	$11.50
Debt, due date	31-Dec-18
Debt instrument, fixed interest rate	5.00%

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)	3 Months Ended				3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2013
			Inventories	Trade accounts receivable, net	Term Loans	Term Loans	Term Loans	Line of credit	Line of credit
							2018
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'	'
Line of credit, maximum borrowing capacity	'	'	'	'	'	'	'	$4,000,000	'
Debt, due date	29-Sep-14	'	'	'	'	'	'	'	'
Line of credit	2,000,000	500,000	'	'	'	'	'	'	'
Line of credit, available borrowing capacity	2,000,000	'	'	'	'	'	'	'	'
Debt, interest rate	4.00%	'	'	'	'	'	'	'	'
Debt, interest expense	'	'	'	'	200,000	100,000	'	13,000	8,000
Debt, variable interest rate description	'	'	'	'	'As of March 31, 2014, the interest rate on the variable rate term loan was 5.00%. In the event of default, the interest rates on both term loans increase by 5.00% per annum.	'	'	'	'
Debt, interest rate increment in the event of default	'	'	'	'	5.00%	'	'	'	'
Debt instrument, interest rate	'	'	'	'	5.00%	'	'	'	'
Term loan	'	'	'	'	'	'	11,500,000	'	'
Amount of loan guaranteed	'	'	'	'	'	'	5,000,000	'	'
Senior debt to EBITDA ratio	'	'	'	'	'	'	150.00%	'	'
Guarantee obligations term	'	'	'	'	'	'	'The guarantee is effective until such time as Industrial Supplybs senior debt to earnings before interest, taxes, depreciation and amortization (bEBITDAb) ratio is reduced to 1.5:1.0 (as long as no event of default has occurred and is continuing).	'	'
Guarantee obligations origin and purpose	'	'	'	'	'	'	'Under the terms of the $11.5 million term loan, Signature has guaranteed $5.0 million of the loan should Industrial Supply not meet its obligations under the loan agreement. The guarantee is effective until such time as Industrial Supplybs senior debt to earnings before interest, taxes, depreciation and amortization (bEBITDAb) ratio is reduced to 1.5:1.0 (as long as no event of default has occurred and is continuing).	'	'
Assets pledged under line of credit and term loans	'	'	$11,900,000	$3,900,000	'	'	'	'	'

Common_Stock_Warrant_Liability2

Common Stock Warrant Liability - Additional Information (Detail) (USD $)	1 Months Ended		3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Jul. 31, 2011	Jun. 30, 2010	Mar. 31, 2014	Apr. 30, 2011
Class Of Warrant Or Right [Line Items]	'	'	'	'
Proceeds from issuance of warrants	'	'	$0.20	'
Warrant issued to purchase common stock	'	1.5	'	'
Aggregate purchase price of common stock warrant	'	$0.30	'	'
Common stock warrants expiration date	'	'	'2020-06	'
Common stock warrants exercise price	$6.90	$10.30	'	$6.90
Warrant vested upon issuance	'	'	20.00%	'
Common stock warrants annual vesting percentage on each anniversary date	'	'	20.00%	'
Common stock warrants percentage vested	'	'	80.00%	'
Common stock issued as purchase consideration	0.3	'	'	'
Price per share of common stock issued	$6.64	'	'	'
Percentage of common stock warrants waiving protection provisions	79.30%	'	'	'
Warrant Exercise Price Reduced By Business Combination	'	'	'	'
Class Of Warrant Or Right [Line Items]	'	'	'	'
Common stock warrants exercise price	$6.64	'	'	'

Changes_in_Fair_Value_of_Commo

Changes in Fair Value of Common Stock Warrant Liability (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Class Of Warrant Or Right [Line Items]	'	'
Common stock warrant liability, beginning balance	$9,300	$2,350
Change in fair value of common stock warrant liability	-800	1,450
Common stock warrant liability, ending balance	$8,500	$3,800

Summary_of_Income_Tax_Expense_

Summary of Income Tax Expense (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Deferred income tax expense:	'	'
Total income tax expense	$192	$77
Continuing Operations	'	'
Current income tax expense:	'	'
Federal	160	'
State	44	76
Total current income tax expense	204	76
Deferred income tax expense:	'	'
Federal	'	'
State	-13	2
Total deferred income tax expense	-13	2
Total income tax expense	$191	$78

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	1 Months Ended	3 Months Ended		12 Months Ended		12 Months Ended				3 Months Ended
	Jan. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
						Federal	California	Minimum	Maximum	Continuing Operations	Continuing Operations
								California	California
Income Taxes [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Income tax expense	'	$192,000	$77,000	'	'	'	'	'	'	$191,000	$78,000
Net operating loss carry forwards	'	'	'	'	'	890,500,000	978,400,000	'	'	'	'
Net operating loss expiration period	'	'	'	'	'	'20 years	'	'10 years	'20 years	'	'
Net operating loss carry forwards expiration year	'	'	'	'	'	'2027	'2017	'	'	'	'
Deferred tax asset valuation allowance	'	374,500,000	'	'	375,000,000	'	'	'	'	'	'
Income tax refund requested	'	'	'	24,800,000	'	'	'	'	'	'	'
IRS determined tax liability for 2005 AMT	'	'	'	2,600,000	'	'	'	'	'	'	'
Company determined tax liability for 2005 AMT	'	'	'	400,000	'	'	'	'	'	'	'
Accrued interest on company determined tax liability for 2005 AMT	'	'	'	30,000	'	'	'	'	'	'	'
Payment to IRS	400,000	244,000	543,000	'	'	'	'	'	'	'	'
Under payment of income taxes	'	500,000	'	'	'	'	'	'	'	'	'
Uncertain tax position	'	'	'	'	300,000	'	'	'	'	'	'
Adjustment in estimated tax payment	'	$200,000	'	'	'	'	'	'	'	'	'

ShareBased_Payments_and_Employ2

Share-Based Payments and Employee Benefits - Additional Information (Detail) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'	'	'
Shares authorized under the incentive plan	2,500,000	'	'
Shares available for grant under the incentive plan	500,000	'	600,000
Aggregate grant date fair value per nonexecutive director	$75,000	'	'
Amortization of share-based compensation	517,000	372,000	'
Repurchased common stock	9,229	'	'
Repurchased common stock, value	99,000	'	'
Common stock, shares issued	12,254,649	'	12,213,219
Percentage of company match of employee contributions	100.00%	'	'
Percentage of employee cash compensation match	4.00%	'	'
Matching contribution	41,000	59,000	'
Restricted Stock	'	'	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'	'	'
Amortization of share-based compensation	100,000	200,000	'
Unrecognized share-based compensation expense	800,000	'	300,000
Unrecognized share-based compensation expense weighted average contractual term	'1 year 10 months 24 days	'	'
Restricted Stock | 2014 Director Compensation Program Awards	'	'	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'	'	'
Common stock, shares issued	21,346	'	'
Restricted Stock | Employees	'	'	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'	'	'
Common stock, shares issued	34,868	'	'
Restricted Stock | Maximum	'	'	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'	'	'
Restricted common stock awards, vesting period	'5 years	'	'
Stock Options	'	'	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'	'	'
Amortization of share-based compensation	400,000	200,000	'
Unrecognized share-based compensation expense	$300,000	'	$700,000
Unrecognized share-based compensation expense weighted average contractual term	'10 months 24 days	'	'
Options outstanding weighted average remaining contractual life (in years)	'6 years 9 months 18 days	'	'7 years 4 months 24 days
Options exercisable weighted average remaining contractual life (in years)	'6 years 9 months 18 days	'	'

Changes_in_NonVested_Shares_of

Changes in Non-Vested Shares of Restricted Common Stock (Detail) (Restricted Stock, USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Restricted Stock	'	'
Number of shares	'	'
Beginning nonvested shares	139,641	357,522
Shares vested	-87,660	-356,886
Shares granted	62,776	139,005
Ending nonvested shares	114,757	139,641
Weighted Average Grant Date Fair Value per share	'	'
Nonvested restricted common stock, beginning balance	$4.94	$4.32
Shares vested	$5.14	$4.61
Shares granted	$10.35	$5.70
Nonvested restricted common stock, ending balance	$7.76	$4.94

Weighted_Average_Assumptions_u

Weighted Average Assumptions used in Determining Fair Value of Common Stock Options (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'
Expected volatility	55.00%
Risk-free interest rate	1.15%
Expected term	'5 years 7 months 6 days
Dividend yield	'
Grant date fair value per share	$2.75

Activity_of_NonVested_Stock_Op

Activity of Non-Vested Stock Options (Detail) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Number of Shares	'	'
Nonvested common stock options, beginning balance	673,833	872,373
Common stock options granted	'	205,000
Common stock options vested	-472,200	-383,208
Common stock options forfeited	'	-20,332
Nonvested common stock options, ending balance	201,633	673,833
Weighted Average Exercise Price Per Share	'	'
Nonvested common stock options, beginning balance	$6.59	$5.41
Common stock options granted	'	$9.52
Common stock options vested	$5.59	$5.47
Common stock options forfeited	'	$3.62
Nonvested common stock options, ending balance	$8.47	$6.59

Activity_of_Exercisable_Common

Activity of Exercisable Common Stock Options (Detail) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Number of Shares	'	'
Vested common stock options, beginning balance	543,867	181,327
Common stock options exercised	'	-20,668
Common stock options vested	472,200	383,208
Vested common stock options, ending balance	1,016,067	543,867
Weighted Average Exercise Price Per Share	'	'
Vested common stock options, beginning balance	$5.76	$5.21
Common stock options exercised	'	$3
Common stock options vested	$5.59	$5.47
Vested common stock options, ending balance	$5.68	$5.76

Intrinsic_Value_of_Options_Out

Intrinsic Value of Options Outstanding and Exercisable (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Disclosure Intrinsic Value Of Options Outstanding And Exercisable Detail [Line Items]	'	'
Intrinsic value of common stock options outstanding	$4,989	$5,520
Intrinsic value of common stock options exercisable	$4,644	$2,716

Intrinsic_Value_of_Options_Exe

Intrinsic Value of Options Exercised and Fair Value of Options Vested (Detail) (USD $)	3 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014		Dec. 31, 2013
Disclosure Intrinsic Value Of Options Exercised And Fair Value Of Options Vested Detail [Line Items]	'		'
Intrinsic value of common stock options exercised	'		$137	[1]
Fair value of common stock options vested	$933	[2]	$756	[2]
[1]	The intrinsic value of common stock options exercised is the difference between the fair market value of the Companybs common stock on the exercise date and the exercise price.
[2]	The fair value of common stock options vested is based on the grant date fair value.

Computation_of_Basic_and_Dilut

Computation of Basic and Diluted Earning (Loss) Per Share (Detail) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share Basic And Diluted [Line Items]	'	'
Loss from continuing operations	($728)	($2,163)
Earnings (loss) from discontinued operations, net of income taxes	841	-605
Net earnings (loss)	113	-2,768
Earnings (loss) attributable to noncontrolling interest	'	'
Net earnings (loss) attributable to Signature Group Holdings, Inc.	113	-2,768
Basic and diluted earnings (loss) per share:	'	'
Weighted average basic and diluted shares outstanding	12,139,891	11,813,662
Continuing operations	($0.06)	($0.18)
Discontinued operations	$0.07	($0.05)
Basic and diluted earnings (loss) per share	$0.01	($0.23)
Continuing Operations	'	'
Earnings Per Share Basic And Diluted [Line Items]	'	'
Loss from continuing operations	-728	-2,163
Net earnings (loss)	-728	-2,163
Earnings (loss) attributable to noncontrolling interest	'	'
Net earnings (loss) attributable to Signature Group Holdings, Inc.	($728)	($2,163)

Average_Market_Price_of_Common

Average Market Price of Common Stock and the Incremental Shares that were Potentially Dilutive (Detail) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]	'	'
Average market price of Signature common stock	$10.43	$4.70
Potentially dilutive common stock equivalents:	'	'
Total potentially dilutive common stock equivalents	1,025,553	157,690
Unvested Restricted Stock	'	'
Potentially dilutive common stock equivalents:	'	'
Total potentially dilutive common stock equivalents	34,151	135,170
Common Stock Options	'	'
Potentially dilutive common stock equivalents:	'	'
Total potentially dilutive common stock equivalents	476,267	22,520
Warrants	'	'
Potentially dilutive common stock equivalents:	'	'
Total potentially dilutive common stock equivalents	515,135	'

Carrying_Value_and_Estimated_F

Carrying Value and Estimated Fair Value of Financial Instruments (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
ASSETS	'	'	'	'
Cash and cash equivalents, end of period - continuing operations	$44,628	$47,880	$48,794	'
Restricted cash	2,805	2,805	'	'
LIABILITIES	'	'	'	'
Lines of credit, carrying amount	2,000	500	'	'
Long-term debt, carrying amount	16,325	17,200	'	'
Common stock warrant liability	8,500	9,300	3,800	2,350
Liabilities, estimated fair value	'	'	'	'
Common stock warrant liability	8,500	9,300	3,800	2,350
Discontinued Operations	'	'	'	'
ASSETS	'	'	'	'
Cash and cash equivalents, end of period - continuing operations	121	139	'	'
Quoted Prices in Active Markets (Level 1)	'	'	'	'
ASSETS	'	'	'	'
Cash and cash equivalents, end of period - continuing operations	44,628	47,880	'	'
Restricted cash	2,805	2,805	'	'
Assets, estimated fair value	'	'	'	'
Cash and cash equivalents, estimated fair value	44,628	47,880	'	'
Restricted cash	2,805	2,805	'	'
Quoted Prices in Active Markets (Level 1) | Discontinued Operations	'	'	'	'
ASSETS	'	'	'	'
Cash and cash equivalents, end of period - continuing operations	121	139	'	'
Assets, estimated fair value	'	'	'	'
Cash and cash equivalents, estimated fair value	121	139	'	'
Significant Unobservable Inputs (Level 3)	'	'	'	'
ASSETS	'	'	'	'
Loans receivable, net, carrying amount	1,352	1,407	'	'
LIABILITIES	'	'	'	'
Lines of credit, carrying amount	2,000	500	'	'
Long-term debt, carrying amount	16,325	17,200	'	'
Common stock warrant liability	8,500	9,300	'	'
Assets, estimated fair value	'	'	'	'
Loans receivable, net, estimated fair value	1,350	1,400	'	'
Liabilities, estimated fair value	'	'	'	'
Lines of credit, estimated fair value	2,000	500	'	'
Long-term debt, estimated fair value	16,325	17,200	'	'
Common stock warrant liability	8,500	9,300	'	'
Significant Unobservable Inputs (Level 3) | Preferred Stock	'	'	'	'
ASSETS	'	'	'	'
Stock, carrying amount	800	800	'	'
Assets, estimated fair value	'	'	'	'
Stock, estimated fair value	$3,000	$4,000	'	'

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014
In Millions, unless otherwise specified			Minority Owned Unconsolidated
Fair Value Measurements [Line Items]	'	'	'
Cumulative preferred return rate	'	'	4.00%
Preferred stock stated value	'	'	$2
Preferred stock convertible rate into common stock	'	'	45.00%

Assets_and_Liabilities_Measure

Assets and Liabilities Measured at Fair Value on Recurring and Non-Recurring Basis Based on Fair Value Hierarchy (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'	'	'	'
Common stock warrant liability	$8,500	$9,300	$3,800	$2,350
Common stock warrant liability	'	'	'	'
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'	'	'	'
Common stock warrant liability	8,500	9,300	'	'
Real estate owned, net	'	'	'	'
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'	'	'	'
Real estate owned, net	'	75	'	'
Significant Unobservable Inputs (Level 3)	'	'	'	'
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'	'	'	'
Common stock warrant liability	8,500	9,300	'	'
Significant Unobservable Inputs (Level 3) | Common stock warrant liability	'	'	'	'
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'	'	'	'
Common stock warrant liability	8,500	9,300	'	'
Significant Unobservable Inputs (Level 3) | Real estate owned, net	'	'	'	'
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'	'	'	'
Real estate owned, net	'	$75	'	'

Reconciliation_for_Liabilities

Reconciliation for Liabilities Measured at Fair Value on Recurring Basis using Significant Unobservable Inputs (Level Three) (Detail) (Common stock warrant liability, USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Common stock warrant liability	'	'
Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]	'	'
Beginning Balance	$9,300	$2,350
Income (Expense) Realized in Earnings	800	-1,450
Transfers In/Out of Level 3	'	'
Purchases	'	'
Issuances	'	'
Settlements	'	'
Ending Balance	$8,500	$3,800

Total_Gains_Losses_on_Assets_a

Total Gains (Losses) on Assets and Liabilities Measured on Fair Values on Non-Recurring Basis (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2013	Mar. 31, 2014
	Real estate owned, net	Discontinued Operations
		Inventory
Fair Value Measurements Nonrecurring [Line Items]	'	'
Fair value of assets and liabilities, gains (losses)	($283)	$432

Valuation_Techniques_and_Unobs

Valuation Techniques and Unobservable Inputs Applied to Level Three Fair Value Measurements (Detail) (USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Real estate owned, net | Discontinued Operations	'	'
Fair Value Inputs Liabilities Quantitative Information [Line Items]	'	'
Valuation Technique	'	'Market approach
Estimated Fair Value, Assets	'	$75
Marketability discounts	'	20.00%
Marketability discounts, weighted average	'	20.00%
Estimated selling costs	'	8.00%
Estimated selling costs, weighted average	'	8.00%
Significant Unobservable Inputs (Level 3) | Common Stock Warrant Liability	'	'
Fair Value Inputs Liabilities Quantitative Information [Line Items]	'	'
Estimated Fair Value, Liabilities	$8,500	$9,300
Valuation Technique	'Lattice option pricing model	'Lattice option pricing model
Exercise multiple	2.8	2.8
Volatility	54.00%	55.00%
Exercise multiple, weighted average	2.8	2.8
Volatility, weighted average	54.00%	55.00%
Expected term, weighted average	'4 years 1 month 6 days	'4 years 1 month 6 days
Significant Unobservable Inputs (Level 3) | Common Stock Warrant Liability | Minimum	'	'
Fair Value Inputs Liabilities Quantitative Information [Line Items]	'	'
Expected term	'4 years 1 month 6 days	'4 years 1 month 6 days
Significant Unobservable Inputs (Level 3) | Common Stock Warrant Liability | Maximum	'	'
Fair Value Inputs Liabilities Quantitative Information [Line Items]	'	'
Expected term	'4 years 2 months 12 days	'4 years 2 months 12 days

Operations_by_Reportable_Segme2

Operations by Reportable Segment - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2014
	Segment
Segment Reporting Information [Line Items]	'
Number of Reportable Segment	2
Number operating segments	3

Operating_Results_of_Segments_

Operating Results of Segments (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Segment Reporting Information [Line Items]	'	'	'
Operating costs	$10,617	$10,890	'
Other income (expense)	2,642	-1,123	'
Income tax expense (benefit)	192	77	'
Net earnings (loss)	113	-2,768	'
Earnings (loss) attributable to noncontrolling interest	'	'	'
Net earnings (loss) attributable to Signature Group Holdings, Inc.	113	-2,768	'
Earnings (loss) from discontinued operations, net of income taxes	841	-605	'
Earnings (loss) before income taxes	305	-2,691	'
Current assets	65,680	'	66,356
Total assets	89,168	'	90,123
Current liabilities	11,315	'	10,686
Total liabilities	38,719	'	40,205
Continuing Operations	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Total operating revenues	8,269	9,576	'
Operating costs	9,635	10,224	'
Other income (expense)	829	-1,437	'
Earnings (loss) before income taxes	-537	-2,085	'
Income tax expense (benefit)	191	78	'
Net earnings (loss)	-728	-2,163	'
Earnings (loss) attributable to noncontrolling interest	'	'	'
Net earnings (loss) attributable to Signature Group Holdings, Inc.	-728	-2,163	'
Current assets	63,917	'	65,665
Total assets	86,809	'	88,836
Current liabilities	9,030	'	8,401
Total liabilities	30,184	'	31,420
Discontinued Operations	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Total operating revenues	1,824	60	'
Operating costs	982	666	'
Other income (expense)	1,813	314	'
Income tax expense (benefit)	1	-1	'
Earnings (loss) attributable to noncontrolling interest	'	'	'
Earnings (loss) before income taxes	842	-606	'
Net earnings (loss)	841	-605	'
Earnings (loss) from discontinued operations, net of income taxes	841	-605	'
Current assets	1,763	'	691
Total assets	2,359	'	1,287
Current liabilities	2,285	'	2,285
Total liabilities	8,535	'	8,785
Eliminations | Continuing Operations	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Operating costs	'	-341	'
Earnings (loss) attributable to noncontrolling interest	'	'	'
Total assets	-4,557	'	-4,000
Total liabilities	-4,557	'	-4,000
Industrial Supply | Operating Segments | Continuing Operations	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Operating costs	7,046	7,090	'
Other income (expense)	1	'	'
Earnings (loss) before income taxes	1,182	1,282	'
Income tax expense (benefit)	508	509	'
Net earnings (loss)	674	773	'
Earnings (loss) attributable to noncontrolling interest	'	'	'
Net earnings (loss) attributable to Signature Group Holdings, Inc.	674	773	'
Current assets	16,178	'	14,530
Total assets	36,904	'	35,508
Current liabilities	7,624	'	6,384
Total liabilities	20,835	'	20,113
Special Situations | Operating Segments | Continuing Operations	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Operating costs	4	280	'
Earnings (loss) before income taxes	38	1,024	'
Income tax expense (benefit)	32	463	'
Net earnings (loss)	6	561	'
Earnings (loss) attributable to noncontrolling interest	'	'	'
Net earnings (loss) attributable to Signature Group Holdings, Inc.	6	561	'
Current assets	439	'	1,904
Total assets	2,527	'	4,029
Current liabilities	8	'	60
Total liabilities	3,941	'	3,955
Corporate and Other | Continuing Operations	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Operating costs	2,585	3,195	'
Other income (expense)	828	-1,437	'
Earnings (loss) before income taxes	-1,757	-4,391	'
Income tax expense (benefit)	-349	-894	'
Net earnings (loss)	-1,408	-3,497	'
Earnings (loss) attributable to noncontrolling interest	'	'	'
Net earnings (loss) attributable to Signature Group Holdings, Inc.	-1,408	-3,497	'
Current assets	47,300	'	49,231
Total assets	51,935	'	53,299
Current liabilities	1,398	'	1,957
Total liabilities	9,965	'	11,352
External Customer	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Total operating revenues	8,280	9,322	'
External Customer | Continuing Operations	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Total operating revenues	8,269	9,576	'
External Customer | Discontinued Operations	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Total operating revenues	11	-254	'
External Customer | Industrial Supply | Operating Segments | Continuing Operations	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Total operating revenues	8,227	8,372	'
External Customer | Special Situations | Operating Segments | Continuing Operations	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Total operating revenues	42	1,204	'
Intersegment Eliminations | Eliminations | Continuing Operations	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Total operating revenues	'	-341	'
Intersegment Eliminations | Special Situations | Operating Segments | Continuing Operations	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Total operating revenues	'	100	'
Intersegment Eliminations | Corporate and Other | Continuing Operations	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Total operating revenues	'	$241	'

Assets_and_Liabilities_of_Disc

Assets and Liabilities of Discontinued Operations (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013
In Thousands, unless otherwise specified
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]	'	'	'
Cash and cash equivalents	$44,628	$47,880	$48,794
Inventory	11,856	10,345	'
Other current assets	875	899	'
Total current assets of discontinued operations	1,763	691	'
Intangible assets, net	2,435	2,708	'
Goodwill	17,780	17,780	'
Trade payables	2,285	3,205	'
Other current liabilities	1,045	1,096	'
Total current liabilities of discontinued operations	2,285	2,285	'
Discontinued Operations	'	'	'
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]	'	'	'
Cash and cash equivalents	121	139	'
Inventory	'	432	'
Real estate owned, net	'	75	'
Settlement receivable	1,500	'	'
Other current assets	142	45	'
Total current assets of discontinued operations	1,763	691	'
Intangible assets, net	196	196	'
Goodwill	400	400	'
Assets of discontinued operations	2,359	1,287	'
Judgment and accrued interest	1,877	1,877	'
Trade payables	230	254	'
Unclaimed property	6	19	'
Other current liabilities	172	135	'
Total current liabilities of discontinued operations	2,285	2,285	'
Repurchase reserve	6,250	6,500	'
Liabilities of discontinued operations	$8,535	$8,785	'

Statements_of_Operations_of_Di

Statements of Operations of Discontinued Operations (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]	'	'
Operating costs	$10,617	$10,890
Income tax expense (benefit)	192	77
Discontinued Operations	'	'
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]	'	'
Operating revenues and other income (expense)	1,824	60
Operating costs	982	666
Earnings (loss) from discontinued operations before income taxes	842	-606
Income tax expense (benefit)	1	-1
Earnings (loss) from discontinued operations, net of income taxes	$841	($605)

Discontinued_Operations_Additi

Discontinued Operations - Additional Information (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Apr. 25, 2014
		Property	Discontinued Operations	Discontinued Operations	Discontinued Operations	Outstanding Claims For More Than Six Years	Outstanding Claims For More Than Four Years But Less Than Six Years	Outstanding Claims For More Than Two Years But Less Than Four Years	Subsequent Event
									Faigin Matter
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]	'	'	'	'	'	'	'	'	'
Number of real estate owned properties	'	1	'	'	'	'	'	'	'
Settlement receivable	'	'	'	'	'	'	'	'	$1,500,000
Mortgage loan repurchase claims outstanding	101,700,000	'	'	'	'	59,200,000	12,600,000	29,900,000	'
Mortgage loan repurchase claims outstanding, percentage	'	'	'	'	'	58.20%	12.40%	29.40%	'
Repurchase reserve	'	'	6,250,000	'	6,500,000	'	'	'	'
Recoveries of provisions for repurchases	'	'	$200,000	$200,000	'	'	'	'	'

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (USD $)	Mar. 31, 2014	Feb. 28, 2010	Apr. 25, 2014	Aug. 31, 2007	Jun. 30, 2011	Mar. 31, 2014
In Millions, unless otherwise specified		Faigin Matter	Faigin Matter	Colburn Matter	Walker Matter	Breach Of Employment Contracts
			Subsequent Event			LegalMatter
Commitments And Contingencies Disclosure [Line Items]	'	'	'	'	'	'
Court awarded amount to plaintiff	'	$1.40	'	'	'	'
Damages sought by Signature	4.6	'	'	'	'	'
Settlement receivable	'	'	1.5	'	'	'
Total amount claimed by plaintiff	'	'	'	2.6	2.5	'
Plaintiff superior court claim	'	'	'	3.2	4.6	'
Bankruptcy claims filed in court	'	'	'	'	'	$5.10
Number of Bankruptcy claims filed	'	'	'	'	'	2

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (Subsequent Event, Faigin Matter, USD $)	0 Months Ended
In Millions, unless otherwise specified	Apr. 25, 2014
Subsequent Event | Faigin Matter	'
Subsequent Event [Line Items]	'
Settlement receivable	$1.50