Iconix Brand (ICON) 10-Q 13 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 03, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Trading Symbol	ICON
Entity Registrant Name	ICONIX BRAND GROUP, INC.
Entity Central Index Key	857,737
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		48,393,703

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current Assets:
Cash and cash equivalents	$ 136,367	$ 128,019
Restricted cash	51,911	59,560
Accounts receivable, net	109,090	115,066
Deferred income tax assets	20,383	10,328
Other assets - current	51,270	66,781
Total Current Assets	369,021	379,754
Property and equipment:
Furniture, fixtures and equipment	23,749	22,704
Less: Accumulated depreciation	(16,248)	(14,946)
Property, Plant and Equipment, Net, Total	7,501	7,758
Other Assets:
Other assets	48,466	63,334
Trademarks and other intangibles, net	2,184,532	2,024,541
Deferred financing costs, net	16,188	19,842
Investments and joint ventures	179,773	140,910
Goodwill	238,220	231,738
Other Assets, Total	2,667,179	2,480,365
Total Assets	3,043,701	2,867,877
Current liabilities:
Accounts payable and accrued expenses	43,926	38,762
Deferred revenue	26,945	24,978
Current portion of long-term debt	351,544	61,123
Other liabilities - current	13,884	12,741
Total current liabilities	436,299	137,604
Deferred income tax liability	362,100	320,792
Long-term debt, less current maturities	1,120,098	1,332,954
Other liabilities	10,424	11,660
Total Liabilities	1,928,921	1,803,010
Redeemable Non-Controlling Interest	$ 14,761	$ 14,224
Commitments and contingencies
Stockholders' Equity:
Common stock, $.001 par value shares authorized 150,000; shares issued 80,491 and 79,263, respectively	$ 80	$ 79
Additional paid-in capital	974,552	948,714
Retained earnings	877,655	805,526
Accumulated other comprehensive loss	(50,953)	(24,186)
Less: Treasury stock - 31,997 and 31,310 shares at cost, respectively	(837,179)	(812,429)
Total Iconix Brand Group, Inc. Stockholders' Equity	964,155	917,704
Non-controlling interest	135,864	132,939
Total Stockholders' Equity	1,100,019	1,050,643
Total Liabilities, Redeemable Non-Controlling Interest and Stockholders' Equity	$ 3,043,701	$ 2,867,877

Unaudited Condensed Consolidat3

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2015	Dec. 31, 2014
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	80,491,000	79,263,000
Treasury stock, shares	31,997,000	31,310,000

Unaudited Condensed Consolidat4

Unaudited Condensed Consolidated Statements of Income (Loss) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Licensing revenue	$ 88,935	$ 91,612	$ 278,955	$ 299,334
Other revenue		18,680		38,690
Total Revenue	88,935	110,292	278,955	338,024
Selling, general and administrative expenses	65,760	46,878	153,626	138,497
Operating income	23,175	63,414	125,329	199,527
Other expenses (income):
Interest expense	22,253	21,130	64,950	63,533
Interest income	(721)	(605)	(2,493)	(1,688)
Other income			(48,155)	(37,893)
Foreign currency translation loss (gain)	1,243		(7,251)
Equity earnings on joint ventures	(2,300)	(4,084)	(9,120)	(12,881)
Other expenses (income) – net	20,475	16,441	(2,069)	11,071
Income before income taxes	2,700	46,973	127,398	188,456
Provision for income taxes	5,673	9,856	44,232	53,922
Net (loss) income	(2,973)	37,117	83,166	134,534
Less: Net income attributable to non-controlling interest	3,367	3,433	11,037	9,970
Net (loss) income attributable to Iconix Brand Group, Inc.	$ (6,340)	$ 33,684	$ 72,129	$ 124,564
Earnings per share:
Basic	$ (0.13)	$ 0.70	$ 1.50	$ 2.56
Diluted	$ (0.13)	$ 0.58	$ 1.43	$ 2.14
Weighted average number of common shares outstanding:
Basic	48,310	47,991	48,238	48,682
Diluted	48,310	58,457	50,486	58,306

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net (loss) income	$ (2,973)	$ 37,117	$ 83,166	$ 134,534
Other comprehensive income (loss):
Foreign currency translation gain (loss)	4,050	(26,524)	(27,066)	(29,144)
Change in fair value of available for sale securities		50	299	50
Total other comprehensive income (loss)	4,050	(26,474)	(26,767)	(29,094)
Comprehensive income	1,077	10,643	56,399	105,440
Less: comprehensive income attributable to non-controlling interest	3,367	3,433	11,037	9,970
Comprehensive (loss) income attributable to Iconix Brand Group, Inc.	$ (2,290)	$ 7,210	$ 45,362	$ 95,470

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statements of Stockholders' Equity - 9 months ended Sep. 30, 2015 - USD ($) $ in Thousands	Total	Common Stock	Additional Paid In Capital	Retained Earnings	Accumulated Other Comprehensive Income	Treasury Stock	Noncontrolling Interest
Beginning Balance at Dec. 31, 2014	$ 1,050,643	$ 79	$ 948,714	$ 805,526	$ (24,186)	$ (812,429)	$ 132,939
Beginning Balance (in shares) at Dec. 31, 2014		79,263,000
Issuance of common stock related to acquisition of interest in joint venture (in shares)		465,000
Issuance of common stock related to acquisition of interest in joint venture	15,703	$ 0	15,703
Shares issued on vesting of restricted stock (in shares)		748,000
Shares issued on vesting of restricted stock	$ 1	$ 1
Shares issued on exercise of stock options and warrants (in shares)	15,000	15,000
Purchase of minority interest in consolidated joint venture	$ (6,000)		750				(6,750)
Shares issued on exercise of stock options and warrants	0	$ 0
Tax benefit of stock option exercises	98		98
Compensation expense in connection with restricted stock	9,824		9,824
Shares repurchased cost method	(12,391)					(12,391)
Shares repurchased cost method	(12,359)					(12,359)
Change in redemption value of redeemable non-controlling interest	(537)		(537)
Change in fair value of available for sale securities	299				299
Net income	83,166			72,129			11,037
Foreign currency translation gain (loss)	(27,066)				(27,066)
Distributions to joint ventures	(13,695)						(13,695)
Non-controlling interest of acquired companies	12,333						12,333
Ending Balance at Sep. 30, 2015	$ 1,100,019	$ 80	$ 974,552	$ 877,655	$ (50,953)	$ (837,179)	$ 135,864
Ending Balance (in shares) at Sep. 30, 2015		80,491,000

Unaudited Condensed Consolidat7

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net income	$ 83,166	$ 134,534
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation of property and equipment	1,223	2,154
Amortization of trademarks and other intangibles	2,416	3,392
Amortization of deferred financing costs	3,654	3,997
Amortization of convertible note discount	23,408	22,041
Stock-based compensation expense	9,824	14,726
Non-cash gain on re-measurement of equity investment	(47,365)	(37,893)
Provision for doubtful accounts	16,118	5,530
Earnings on equity investments in joint ventures	(9,120)	(12,881)
Distributions from equity investments	3,273	6,303
Gain on sale of fixed assets	(225)
Gain on sale of securities		(125)
Gain on sale of trademarks		(44,895)
Deferred income tax provision	22,627	29,893
Foreign currency translation loss (gain)	(7,251)
Changes in operating assets and liabilities, net of business acquisitions:
Accounts receivable	(6,961)	(35,530)
Other assets – current	17,498	36,921
Other assets	9,104	(30,034)
Deferred revenue	2,391	216
Accounts payable and accrued expenses	16,667	26,096
Net cash provided by operating activities	140,447	124,445
Cash flows used in investing activities:
Purchases of property and equipment	(1,134)	(1,086)
Additional investments in joint ventures		(2,500)
Proceeds from the sale of securities		720
Proceeds from sale of trademarks and related notes receivable	18,899	14,730
Proceeds from sale of fixed assets	225
Purchase of trademarks		(5,998)
Additions to trademarks	(120)	(790)
Net cash used in investing activities	(144,530)	(36,924)
Cash flows (used in) provided by financing activities:
Shares repurchased on the open market	(12,391)	(168,168)
Proceeds from Variable Funding Notes	100,000
Payment of long-term debt	(45,843)	(47,574)
Additional payment to Purim	(2,000)
Distributions to non-controlling interests	(13,695)	(10,110)
Excess tax benefit from share-based payment arrangements	98	1,480
Cost of shares repurchased on vesting of restricted stock and exercise of stock options	(15,515)	(13,696)
Proceeds from exercise of stock options and warrants		3,512
Restricted cash	7,649	1,708
Net cash provided by (used in) financing activities	12,303	(232,848)
Effect of exchange rate changes on cash	128	(3,936)
Net decrease in cash and cash equivalents	8,348	(149,263)
Cash and cash equivalents, beginning of period	128,019	278,789
Cash and cash equivalents, end of period	136,367	129,526
Cash paid during the period:
Income taxes (net of refunds received)	(12,186)	3,508
Interest	35,623	36,051
Non-cash investing and financing activities:
Sale of trademarks for note receivable		39,339
Restricted Stock
Non-cash investing and financing activities:
Shares repurchased on vesting of restricted stock included in accrued expenses		3,459
Iconix China
Adjustments to reconcile net income to net cash provided by operating activities:
Non-cash gain on re-measurement of equity investment	(47,365)
Cash flows used in investing activities:
Acquisition of interest	(20,400)
Non-cash investing and financing activities:
Issuance of shares in connection with purchase of Iconix China	15,703
Pony International, LLC.
Cash flows used in investing activities:
Acquisition of interest	(37,000)
Strawberry Shortcake
Cash flows used in investing activities:
Acquisition of interest	(105,000)
Non-cash investing and financing activities:
Note receivable in connection with Strawberry Shortcake acquisition	9,470
Iconix Latin America
Cash flows used in investing activities:
Acquisition of interest		$ (42,000)
Scion
Cash flows (used in) provided by financing activities:
Acquisition of interest	$ (6,000)

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Basis of Presentation	1. Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles 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 the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management of Iconix Brand Group, Inc. (the “Company,” “we,” “us,” or “our”), all adjustments (consisting primarily of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months (“Current Quarter”) and the nine months (“Current Nine Months”) ended September 30, 2015 are not necessarily indicative of the results that may be expected for a full fiscal year. Certain prior period amounts have been reclassified to conform to the current period’s presentation. Additionally, restated amounts are provided for prior periods – see Note 17 for further information.

Trademarks and Other Intangible

Trademarks and Other Intangibles, net	9 Months Ended
	Sep. 30, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Trademarks and Other Intangibles, net	2. Trademarks and Other Intangibles, net Trademarks and other intangibles, net, consist of the following: September 30, 2015 December 31, 2014 Estimated Lives in Years Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Indefinite-lived trademarks and copyrights Indefinite $ 2,173,714 $ — $ 2,012,333 $ — Definite-lived trademarks 10-15 19,634 11,809 19,629 10,985 Non-compete agreements 2-15 940 627 940 450 Licensing contracts 1-9 25,173 22,493 24,323 21,249 $ 2,219,461 $ 34,929 $ 2,057,225 $ 32,684 Trademarks and other intangibles, net $ 2,184,532 $ 2,024,541 In March 2015, the Company acquired the 50% interest in Iconix China held by its joint venture partner, thereby increasing its ownership interest in Iconix China to 100%. As a result of this transaction, Iconix China is now consolidated with the Company, which increased the Company’s indefinite-lived trademarks by $40.5 million. See Note 3 for further details on this transaction. In March 2015, the Company acquired the Strawberry Shortcake brand. As a result of this transaction the Company’s indefinite-lived trademarks and licensing contracts increased by an aggregate $91.8 million. See Note 3 for further details on this transaction. In February 2015, the Company acquired through its wholly-owned subsidiary, US Pony Holdings, LLC, the rights to the Pony brand in respect of the United States, Canada and Mexico. Immediately following such acquisition, a third party contributed specified assets to US Pony Holdings, LLC in exchange for a 25% non-controlling interest in the entity. As a result of these transactions, US Pony Holdings, LLC is consolidated with the Company, which increased the Company’s indefinite-lived trademarks and licensing contracts by $47.0 million. See Note 3 for further details on this transaction. Amortization expense for intangible assets for the Current Quarter and for the three months ended September 30, 2014 (the “Prior Year Quarter”) was $0.7 million and $0.9 million, respectively. Amortization expense for intangible assets for the Current Nine Months and for the nine months ended September 30, 2014 (the “Prior Year Nine Months”) was $2.4 million and $3.4 million, respectively. The trademarks of Candie’s, Bongo, Joe Boxer, Rampage, Mudd, London Fog, Mossimo, Ocean Pacific, Danskin, Rocawear, Cannon, Royal Velvet, Fieldcrest, Charisma, Starter, Waverly, Ecko, Zoo York, Peanuts, Ed Hardy, Sharper Image, Umbro, Modern Amusement, Buffalo, Lee Cooper, Hydraulic, Nicholas Graham, Strawberry Shortcake and Pony have been determined to have an indefinite useful life and accordingly no amortization has been recorded in the Company’s unaudited condensed consolidated income statements. Instead, each of these intangible assets are tested for impairment annually and, as needed, on an individual basis as separate single units of accounting, with any related impairment charge recorded to the statement of income at the time of determining such impairment. The annual evaluation of the Company’s indefinite-lived trademarks is performed as of October 1, the beginning of the Company’s fourth fiscal quarter. There was no impairment of the indefinite-lived trademarks during the Current Quarter, Current Nine Months, Prior Year Quarter or Prior Year Nine Months. Further, as it relates to the Company’s definite-lived trademarks, there was no impairment of the definite-lived trademarks during the Current Quarter, Current Nine Months, Prior Year Quarter and Prior Year Nine Months. Based on the Company’s budgeting process for the year ending December 31, 2016, which was completed in the fourth quarter of 2015, the Company believes that certain intangible assets related to the men’s segment may be impaired. The Company will complete its annual impairment testing during the fourth quarter of the year ending December 31, 2015.

Acquisitions, Joint Ventures an

Acquisitions, Joint Ventures and Investments	9 Months Ended
	Sep. 30, 2015
Investments In And Advances To Affiliates Schedule Of Investments [Abstract]
Acquisitions, Joint Ventures and Investments	3. Acquisitions, Joint Ventures and Investments Consolidated Entities The following entities and joint ventures are consolidated with the Company: Iconix China In September 2008, the Company and Novel Fashions Brands Limited (“Novel”) formed a joint venture (“Iconix China”) to develop and market the Company’s brands in the People’s Republic of China, Hong Kong, Macau and Taiwan (the “China Territory”). Pursuant to the terms of this transaction, the Company contributed to Iconix China substantially all rights to its brands in the China Territory and committed to contribute $5.0 million, and Novel committed to contribute $20 million, to Iconix China. Upon closing of the transaction, the Company contributed $2.0 million and Novel contributed $8.0 million. In September 2009, the parties amended the terms of the transaction to eliminate the obligation of the Company to make any additional contributions and to reduce Novel’s remaining contribution commitment to $9.0 million, $4.0 million of which was contributed in July 2010, $3.0 million of which was contributed in May 2011, and $2.0 million of which was contributed in June 2012. In March 2015, the Company purchased from Novel its 50% interest in Iconix China for $57.4 million, of which $40.4 million was paid in cash, $15.7 million was paid in the Company’s common stock, and $1.3 million was an amount due the Company from Iconix China that was offset against the Company’s accounts receivable (the “2015 Buy-out”), thereby taking 100% of the equity interest in Iconix China. The following is a reconciliation of consideration paid to Novel: Cash paid to Novel $ 40,400 Shares issued to Novel 15,703 Offset of accounts receivable 1,269 Fair value of 50% interest in Iconix China $ 57,372 As a result of the 2015 Buy-out, Iconix China is subject to consolidation and is included in the Company’s unaudited condensed consolidated financial statements as of September 30, 2015. The estimated fair value of the assets acquired, less liabilities assumed (which is preliminary and subject to change), is allocated as follows: Fair value of 50% interest in Iconix China $ 57,372 Book value of Company equity investment prior to 2015 Buy-out 10,006 Gain on re-measurement of initial equity investment 47,365 $ 114,743 Trademarks 40,500 Investments in private companies 42,659 Cash 20,184 Other assets 5,997 Accrued expenses (447 ) Goodwill 5,850 $ 114,743 Other assets consist primarily of securities of a company publicly traded on the Hong Kong Stock Exchange. The Iconix China trademarks have been determined by management to have an indefinite useful life and accordingly no amortization is being recorded in the Company’s unaudited condensed consolidated income statements. The goodwill and trademarks are subject to a test for impairment on an annual basis. The $5.9 million of goodwill resulting from the 2015 Buy-out is deductible for income tax purposes. For the Current Quarter and Current Nine Months, post-acquisition, the Company recognized approximately $0.3 million and $0.3 million, respectively, in revenue from such assets. In addition, the Company’s selling, general and administrative expenses increased by $0.6 million and $1.2 million for the Current Quarter and Current Nine Months, respectively, and other income increased by $0.6 million for the Current Nine Months as a result of consolidating Iconix China on the Company’s unaudited condensed consolidated income statement. As part of this transaction, the Company also acquired, through its ownership of 100% of Iconix China, equity interests in the following private companies with an aggregate fair value of approximately $42.7 million: Candies Shanghai Fashion Co. Ltd. (which can be put by Iconix China to Shanghai La Chappelle Fashion Co., Ltd. for cash based on a pre-determined formula); Mark Ecko China Ltd.; Ningbo Material Girl Fashion Co., Ltd.; Tangli International Holdings Ltd.; Ecko Industry (Shanghai) Co., Ltd; and Joe Boxer China Ltd. See section entitled “Investments in Iconix China” for further detail on such investments. Strawberry Shortcake In March 2015, the Company completed its acquisition from American Greetings Corporation and its wholly-owned subsidiary, Those Characters From Cleveland, Inc. (collectively, “AG” or the “Seller”), of all of AG’s intellectual property rights and licenses and certain other related assets relating to the Strawberry Shortcake brand pursuant to an asset purchase agreement entered into in February 2015. In accordance with the terms of the asset purchase agreement, the Company paid the Seller $105.0 million in cash at closing. The cash paid to the Seller and the estimated fair value of the assets acquired (which is preliminary and subject to change), is allocated as follows: Cash paid to AG by the Company $ 105,000 Trademarks $ 91,007 License agreements 800 Note receivable 9,470 Accounts receivable 3,223 Goodwill 500 $ 105,000 The note receivable represents amounts due from AG in respect of non-compete payments pursuant to a license agreement entered into with AG simultaneously with the closing of the transaction. The note is in the principal amount of $10.0 million and is paid in equal quarterly installments over a two year period. For the Current Quarter and Current Nine Months, post-acquisition, the Company recognized approximately $2.6 million and $6.1 million, respectively, in revenue from such assets. The $0.5 million of goodwill resulting from the 2015 acquisition is deductible for income tax purposes. PONY In February 2015, the Company, through its then newly-formed subsidiary, US Pony Holdings, LLC, (“Pony Holdings”) acquired the North American rights to the PONY brand. These rights include the rights in the US obtained from Pony, Inc. and Pony International, LLC (collectively, “US Pony Seller”), and the rights in Mexico and Canada obtained from Super Jumbo Holdings Limited (“Non-US Pony Seller” and, together with US Pony Seller, the “Pony Sellers”). The purchase price paid by the Company was $37.0 million. Pony Holdings is owned 75% by the Company and 25% by its partner Anthony L&S Athletics, LLC (“ALS”). ALS contributed to Pony Holdings its perpetual license agreement in respect of the U.S. and Canadian territories for a 25% interest in Pony Holdings. Additionally, the Company received an option to purchase, until February 28, 2015, from the Pony Sellers and their affiliates certain intellectual property-related assets and trademarks related to the Pony brand in Europe, the Middle East and Africa and was assigned by ALS the right to purchase from Pony Sellers and their affiliates certain intellectual property-related assets and trademarks related to the Pony brand in Latin America, which expired May 1, 2015. The Company did not exercise either of such rights. The following table is a reconciliation of cash paid to Pony Sellers and the fair value of ALS’s non-controlling interest (which is preliminary and subject to change): Cash paid to Pony Sellers $ 37,000 Fair value of 25% non-controlling interest to ALS 12,333 Fair value of PONY $ 49,333 The estimated fair value of the assets acquired is allocated as follows: Trademarks $ 46,750 License agreements 250 Accounts receivable 2,000 Goodwill 333 Fair value of PONY $ 49,333 Accounting Standards Codification (“ASC”) 810 - “Consolidations” (“ASC 810”) affirms that consolidation is appropriate when one entity has a controlling financial interest in another entity. The Company owns a 75% membership interest in Pony Holdings compared to the minority owner’s 25% membership interest. Further, the Company believes that the voting and veto rights of the minority shareholder are merely protective in nature and do not provide them with substantive participating rights in Pony Holdings. As such, Pony Holdings is subject to consolidation with the Company, which is reflected in the unaudited condensed consolidated financial statements. For the Current Quarter and Current Nine Months, post-acquisition, the Company recognized approximately $0.7 million and $1.8 million in revenue from Pony Holdings. The $0.3 million of goodwill resulting from the 2015 acquisition is deductible for income tax purposes. Unaudited Pro Forma Information Unaudited pro forma information for the transactions completed during the Current Nine Months is not presented because the effects of such transactions, individually and in the aggregate, are considered immaterial to the Company. Iconix Latin America In December 2008, the Company formed a joint venture, Iconix Latin America, with New Brands America LLC (“New Brands”), an affiliate of the Falic Group, to develop, exploit, market and license the Latin American territory comprising of Mexico, Central America, South America and the Caribbean. In February 2014, the Company purchased from New Brands its 50% interest in Iconix Latin America for $42.0 million, giving the Company a 100% interest in Iconix Latin America. Iconix Europe In December 2009, the Company contributed substantially all rights to its wholly-owned brands in all member states and candidate states of the European Union, and certain other European countries, to Iconix Europe, a then newly formed wholly-owned subsidiary of the Company. Shortly thereafter, an investment group led by Albion Equity Partners LLC, purchased a 50% interest in Iconix Europe for $4 million through Brand Investments Vehicle Group 3 Limited (“BIV”). Also, as part of this transaction, Iconix Europe entered into a multi-year brand management and services agreement with The Licensing Company to assist in developing, exploiting, marketing and licensing the contributed brands in the European territory. In January 2014, the Company consented to the purchase of BIV’s 50% ownership interest in Iconix Europe by LF Asia Limited (“LF Asia”), an affiliate of Li & Fung Limited, in exchange for $1.5 million from LF Asia. In addition, the Company acquired an additional 1% equity interest in Iconix Europe from LF Asia thereby increasing the Company’s ownership in Iconix Europe to a controlling 51% interest. Hydraulic IP Holdings, LLC In December 2014, the Company formed a joint venture with Top On International Group Limited (“Top On”). The name of the joint venture is Hydraulic IP Holdings, LLC (“Hydraulic IPH”), a Delaware limited liability company. The Company paid $6.0 million, which was funded entirely from cash on hand, in exchange for a 51% controlling ownership of Hydraulic IPH. Top On owns the remaining 49% interest in Hydraulic IPH. Hydraulic IPH owns the IP rights, licenses and other assets relating principally to the Hydraulic brand. Concurrently, Hydraulic IPH and iBrands International, LLC (“iBrands”) entered into a license agreement pursuant to which Hydraulic IPH licensed the Hydraulic brand to iBrands as licensee in certain categories and geographies. Additionally, the Company and Top On entered into a limited liability company agreement with respect to their ownership of Hydraulic IPH. NGX, LLC In October 2014, the Company formed a joint venture with NGO, LLC (“NGO”). The name of the joint venture is NGX, LLC (“NGX”), a Delaware limited liability company. The Company paid $6.0 million, which was funded entirely from cash on hand; in exchange for a 51% controlling ownership of NGX. NGO owns the remaining 49% interest in NGX. NGX owns the IP rights, licenses and other assets relating principally to the Nick Graham brand. Concurrently, NGX and NGL, LLC (“NGL”) entered into a license agreement pursuant to which NGX licensed the Nick Graham brand to NGL as licensee in certain categories and geographies. Additionally, the Company and NGO entered into a limited liability company operating agreement with respect to their ownership of NGX. Buffalo Brand Joint Venture In February 2013, Iconix CA Holdings, LLC (“ICA Holdings”), a Delaware limited liability company and a wholly-owned subsidiary of the Company, formed a joint venture with Buffalo International ULC (“BII”). The name of the joint venture is 1724982 Alberta ULC (“Alberta ULC”), an Alberta, Canada unlimited liability company. The Company, through ICA Holdings, paid $76.5 million, which was funded entirely from cash on hand, in exchange for a 51% controlling ownership of Alberta ULC which consists of a combination of equity and a promissory note. BII owns the remaining 49% interest in Alberta ULC. Alberta ULC owns the IP rights, licenses and other assets relating principally to the Buffalo David Bitton brand (the “Buffalo brand”). Concurrently, Alberta ULC and BII entered into a license agreement pursuant to which Alberta ULC licensed the Buffalo brand to BII as licensee in certain categories and geographies. Additionally, ICA Holdings and BII entered into a shareholder agreement with respect to their ownership of Alberta ULC. Icon Modern Amusement In December 2012, the Company entered into an interest purchase and management agreement with Dirty Bird Productions, Inc., a California corporation, in which the Company effectively purchased a 51% controlling interest in the Modern Amusement trademarks and related assets for $5.0 million, which was funded entirely from cash on hand. To acquire its 51% controlling interest in the trademark, the Company formed a new joint venture company, Icon Modern Amusement LLC (“Icon MA”), a Delaware limited liability company. Peanuts Holdings On June 3, 2010 (the “Peanuts Closing Date”), the Company consummated an interest purchase agreement with United Feature Syndicate, Inc. (“UFS”) and The E.W. Scripps Company (the “Parent”) (Parent and UFS, collectively, the “Sellers”), pursuant to which it purchased all of the issued and outstanding interests (“Interests”) of Peanuts Worldwide, a then newly formed Delaware limited liability company, to which, prior to the closing of this acquisition, copyrights and trademarks associated with the Peanuts characters and certain other assets were contributed by UFS. On the Peanuts Closing Date, the Company assigned its right to buy all of the Interests to Peanuts Holdings, a newly formed Delaware limited liability company and joint venture owned 80% by Icon Entertainment LLC (“IE”), a wholly-owned subsidiary of the Company, and 20% by Beagle Scouts LLC, a Delaware limited liability company (“Beagle”) owned by certain Schulz family trusts. Further, on the Closing Date, IE and Beagle entered into an operating agreement with respect to Peanuts Holdings (the “Peanuts Operating Agreement”). Pursuant to the Peanuts Operating Agreement, the Company, through IE, and Beagle made capital contributions of $141.0 million and $34.0 million, respectively, in connection with the acquisition of Peanuts Worldwide. The Interests were then purchased for $172.1 million in cash, as adjusted for acquired working capital. In connection with the Peanuts Operating Agreement, the Company through IE, loaned $17.5 million to Beagle (the “Beagle Note”), the proceeds of which were used to fund Beagle’s capital contribution to Peanuts Holdings in connection with the acquisition of Peanuts Worldwide. The Beagle Note bore interest at 6% per annum, with minimum principal payable in equal annual installments of approximately $2.2 million on each anniversary of June 3, 2010, with any remaining unpaid principal balance and accrued interest to be due on June 3, 2015, the Beagle Note maturity date. Principal was prepayable at any time. The Beagle Note was secured by the membership interest in Peanuts Holdings owned by Beagle. In February 2015, the remaining amount due on the Beagle Note was paid in full. Hardy Way In May 2009, the Company acquired a 50% interest in Hardy Way, the owner of the Ed Hardy brands and trademarks, for $17.0 million, comprised of $9.0 million in cash and 588,688 shares of the Company’s common stock valued at $8.0 million as of the closing. In addition, the sellers of the 50% interest received an additional $1.0 million in shares of the Company’s common stock pursuant to an earn-out based on royalties received by Hardy Way for 2009. On April 26, 2011, Hardy Way acquired substantially all of the licensing rights to the Ed Hardy brands and trademarks from its licensee, Nervous Tattoo, Inc. (“NT”) pursuant to an asset purchase agreement by and among Hardy Way, NT and Audigier Brand Management Group, LLC (“ABMG,” and together with NT, the “Sellers”). Immediately prior to the closing of the transactions contemplated by the asset purchase agreement, the Company contributed $62.0 million to Hardy Way, thereby increasing the Company’s ownership interests in Hardy Way from 50% to 85% of the outstanding membership interests. Scion Scion is a brand management and licensing company formed by the Company with Shawn “Jay-Z” Carter in March 2007 to buy, create and develop brands across a spectrum of consumer product categories. On November 7, 2007, Scion, through its wholly-owned subsidiary Artful Holdings LLC, purchased Artful Dodger, an urban apparel brand for a purchase price of $15.0 million. In March 2009, the Company, through its investment in Scion, effectively acquired a 16.6% interest in one of its licensees, Roc Apparel Group LLC (“RAG”), whose principal owner is Shawn “Jay-Z” Carter, for nominal consideration. The Company had determined that this entity is a variable interest entity as defined by ASC 810. However, the Company was not the primary beneficiary of this entity. The investment in this entity was accounted for under the cost method of accounting. Subsequent to March 2009, this investment in RAG was assigned from Scion to the Company. From March 2009 through January 2014, the Company and its partner contributed approximately $11.8 million to Scion, which was deposited as cash collateral under the terms of RAG’s financing agreements. In June 2010, $3.3 million was released from collateral and distributed to the Scion members equally. In July 2014, the lender under such financing arrangement made a cash collateral call, reducing the Company’s restricted cash by $8.5 million. In FY 2014, the Company recorded a $2.7 million charge to reduce this receivable to $5.8 million. RAG caused such amount to be repaid pursuant to a binding term sheet dated April 2015, which resulted in a final agreement on July 6, 2015, between the Company and the managing member of RAG. In addition, on July 6, 2015, in accordance with the terms of such final agreement, the Company sold its 16.6% interest in RAG to an affiliate of Shawn “Jay-Z” Carter for nominal consideration. In May 2012, Scion, through a newly formed subsidiary, Scion BBC LLC, purchased a 50% interest in BBC Ice Cream LLC, owner of the Billionaire Boys Club and Ice Cream brands for approximately $3.5 million. Additionally, the Company entered into a binding term sheet in April 2015, which resulted in a final agreement on July 6, 2015, in which the Company purchased the remaining 50% interest in Scion, which the Company has consolidated since inception, from an affiliate of Shawn “Jay-Z” Carter for $6.0 million, increasing the Company’s ownership to 100%, and effectively increasing its interest in BBC Ice Cream LLC to 50% and Artful Holdings LLC to 100%. In accordance with ASC 810, the Company increased additional paid-in capital by $0.8 million to reflect its 100% ownership in Scion. Joint Ventures/Equity Method Investees The following joint ventures are recorded using the equity method of accounting: Iconix Middle East Joint Venture In December 2014, the Company formed Iconix MENA (“Iconix Middle East”) a wholly owned subsidiary of the Company and contributed to it substantially all rights to its wholly-owned and controlled brands in the United Arab Emirates, Qatar, Kuwait, Bahrain, Saudi Arabia, Oman, Jordan, Egypt, Pakistan, Uganda, Yemen, Iraq, Azerbaijan, Kyrgyzstan, Uzbekistan, Lebanon, Tunisia, Libya, Algeria, Morocco, Cameroon, Gabon, Mauritania, Ivory Coast, Nigeria and Senegal (the “Middle East Territory”). Shortly thereafter, Global Brands Group Asia Limited (“GBG”), purchased a 50% interest in Iconix Middle East for approximately $18.8 million. GBG paid $6.3 million in cash upon the closing of the transaction and committed to pay an additional $12.5 million over the 24-month period following closing. As a result of this transaction, the Company recorded a gain of $10.3 million in FY 2014 for the difference between the consideration (cash and notes receivable) received by the Company and the book value of the brands contributed to the joint venture. As of September 30, 2015, of the $12.3 million, net of discount for present value, remaining due to the Company from GBG, approximately $6.3 million is included in other assets - current and $6.0 million is included in other assets on the unaudited condensed consolidated balance sheet. Pursuant to the joint venture agreement entered into in connection with the formation of Iconix Middle East, each of GBG and the Company holds specified put and call rights, respectively, relating to GBG’s ownership interest in the joint venture. Company Two-Year Call Option: At any time during the six month period commencing December 19, 2016, the Company has the right to call up to 5% of the total equity in Iconix Middle East from GBG for an amount in cash equal to $1.8 million. Five-Year and Eight-Year Put/Call Options: At any time during the six month period commencing December 19, 2019, and again at any time during the six month period commencing December 19, 2022, GBG may deliver a put notice to the Company, and the Company may deliver a call notice to GBG, in each case, for the Company’s purchase of all equity in the joint venture held by GBG. In the event of the exercise of such put or call rights, the purchase price for GBG’s equity in Iconix Middle East is an amount equal to (x) the Agreed Value (in the event of GBG put) or (y) 120% of Agreed Value (in the event of an Iconix call). The purchase price is payable in cash. Agreed Value - Five-Year Put/Call: (i) Percentage of Iconix Middle East owned by GBG, multiplied by (ii) 5.5, multiplied by (iii) aggregate royalty generated by Iconix Middle East for the year ending December 31, 2019; provided, however, that such Agreed Value cannot be less than $12,000,000. Agreed Value - Eight-Year Put/Call: (i) Percentage of Iconix Middle East owned by GBG, multiplied by (b) 5.5, multiplied by (iii) aggregate royalty generated by Iconix Middle East for the year ending December 31, 2022; provided, however, that the Agreed Value cannot be less than $12,000,000. The Company serves as Iconix Middle East’s administrative manager, responsible for arranging for or providing back-offices services, including legal maintenance of trademarks (e.g. renewal of trademark registrations) for the brands in respect of Iconix Middle East Territory. Further Iconix Middle East has access to general brand marketing materials prepared and owned by the Company to refit for use by the joint venture in marketing brands in the Middle East Territory. GBG serves as Iconix Middle East’s local manager, responsible for providing market experience in respect of the applicable territory, managing the joint venture on a day-to-day basis (other than back-office services), identifying potential licensees and assisting the Company in enforcement of license agreements in respect of the applicable territory. The Company receives a monthly fee in connection with the performance of its services as administrative manager in an amount equal to 5% of Iconix Middle East’s gross revenue collected in the prior month (other than in respect of the Umbro and Lee Cooper brands). GBG receives a monthly fee in connection with the performance of its services as local manager in an amount equal to 15% of Iconix Middle East’s gross revenue collected in the prior month (other than in respect of the Umbro and Lee Cooper brands). In addition, following the closing of GBG’s purchase of 50% of Iconix Middle East, GBG received from the Company $3.1 million for expenses related to its diligence and market analysis in the Iconix Middle East Territory, which was deducted from the gain included in other revenue in the unaudited consolidated income statement for the year ended December 31, 2014. At inception, the Company determined, in accordance with ASC 810, based on the corporate structure, voting rights and contributions of the Company and GBG, that Iconix Middle East is not a variable interest entity and not subject to consolidation. The Company has recorded its investment under the equity method of accounting. LC Partners U.S. In March 2014, the Company formed LC Partners US, LLC (“LCP”), a wholly-owned subsidiary of the Company, and contributed to it substantially all its rights to the Lee Cooper brand in the US through an agreement with LCP. Shortly thereafter, Rise Partners, LLC (“Rise Partners”), purchased a 50% interest in LCP for $4.0 million, of which $0.8 million in cash was received during FY 2014, with the remaining $3.2 million to be paid in four equal annual installments on the first through the fourth anniversaries of the closing date. As of September 30, 2015, of the $2.4 million remaining due to the Company, approximately $0.8 million is included in other assets - current and $1.6 million is included in other assets on the unaudited condensed consolidated balance sheet. As a result of this transaction, the Company recorded a $4.0 million gain in FY 2014 for the difference between the consideration (cash and notes receivable) received by the Company and the book value of the brands contributed to the joint venture (see Note 4). Pursuant to the operating agreement entered into in connection with the formation of LCP, Rise Partners holds specified put rights, relating to its ownership interest in the joint venture. Put Option: For the 30 day period following (x) a change of control of the Company occurring prior to December 31, 2019; and (y) December 31, 2019, if Rise Partners has paid the purchase price for its interest in LCP in full, Rise Partners may deliver a put notice to the Company for the Company’s purchase of all the equity in LCP held by Rise Partners at a purchase price in cash equal to the greater of: (i) $4.0 and (ii) an amount equal to (x) 5, multiplied by (y) the product of (1) 0.10 and (2) the amount of net wholesale sales of applicable Lee Cooper branded product in the US for the annual period ended December 31, 2019. The Company serves as LCP’s administrative manager, responsible for arranging for or providing back-office services, including legal maintenance of trademarks (e.g. renewal of trademark registrations) in respect of the Lee Cooper brand in the US. Further LCP has access to general brand marketing materials prepared and owned by the Company to refit for use by LCP in marketing the Lee Cooper brand in the US. At inception, the Company determined, in accordance with ASC 810, based on the corporate structure, voting rights and contributions of the Company and Rise Partners, that LCP is not a variable interest entity and not subject to consolidation. The Company has recorded its investment under the equity method of accounting. Iconix Southeast Asia Joint Venture In October 2013, the Company formed Iconix SE Asia Limited (“Iconix SE Asia”), a wholly owned subsidiary of the Company, and contributed substantially all rights to its wholly-owned and controlled brands in Indonesia, Thailand, Malaysia, Philippines, Singapore, Vietnam, Cambodia, Laos, Brunei, Myanmar, and East Timor (the “South East Asia Territory”). Shortly thereafter, GBG (f/k/a Li + Fung Asia Limited) purchased a 50% interest in Iconix SE Asia for approximately $12.0 million. GBG paid $7.5 million in cash upon the closing of the transaction and committed to pay an additional $4.5 million over the 24-month period following closing. As a result of this transaction, the Company recorded a gain of $2.7 million for the year ended December 31, 2013 (“FY 2013”) for the difference between the consideration (cash and notes receivable) received by the Company, $2.0 million of consulting costs incurred by the Company as part of this transaction which were deducted from the gain due to lack of evidence of fair value of such consulting costs, and the book value of the brands contributed to the joint venture. In June 2014, the Company contributed substantially all rights to its wholly-owned and controlled brands in the Republic of Korea, and its Ecko, Zoo York, Ed Hardy and Sharper Image Brands in the European Union, and Turkey, in each case, to Iconix SE Asia. In return, GBG agreed to pay the Company $15.9 million, of which $4.0 million was paid in cash at closing. The Company guaranteed minimum distributions of $2.5 million in the aggregate through FY 2015 to GBG from the exploitation in the European Union and Turkey of the brands contributed to Iconix SE Asia as part of this transaction. As a result of this transaction, the Company recorded a $8.3 million gain in FY 2014 for the difference between the consideration (cash and notes receivable) received by the Company, $5.4 million of marketing costs incurred by the Company as part of this transaction which were deducted from the gain due to lack of evidence of fair value of such marketing costs, and the book value of the brands contributed to the joint venture. In September 2014, the Company’s subsidiaries contributed substantially all rights to their Lee Cooper and Umbro brands in the People’s Republic of China, Hong Kong, Macau and Taiwan (together, the “Greater China Territory”), to Iconix SE Asia. In return, GBG agreed to pay the Company $21.5 million, of which $4.3 million was paid at closing. The Company guaranteed minimum distributions of $5.1 million in the aggregate through FY 2017 to GBG from the exploitation in the Greater China Territory of the brands contributed to Iconix SE Asia as part of this transaction. As a result of this transaction the Company recorded an $18.7 million gain in FY 2014 for the difference between the consideration (cash and notes receivable) received by the Company and the book value of the brands contributed to the joint venture. As of September 30, 2015, of the aggregate $17.7 million, net of discount for present value, remaining due to the Company from GBG for the above transactions, $8.2 million is included in other assets - current and $9.5 million is included in other assets on the unaudited condensed consolidated balance sheet. Pursuant to the operating agreement entered into in connection with the formation of Iconix SE Asia, as amended, each of GBG and the Company holds specified put and call rights, respectively, relating to GBG’s ownership interest in the joint venture. Company Two-Year Call Option: At any time during the six month period commencing October 1, 2015, the Company has the right to call up to 5% of the total equity in Iconix SE Asia from GBG for an amount in cash equal to (x) .10, multiplied by (y) 1.15, multiplied by (z) $38.4 million. Five-Year and Eight-Year Put/Call Options on South East Asia Territory Rights, Europe/Turkey Rights and Korea Rights: At any time during the six month period commencing October 1, 2018, and again at any time during the six month period commencing October 1, 2021, GBG may deliver a put notice to the Company, and the Company may deliver a call notice to GBG, in each case, for the Company’s purchase of the Europe/Turkey Rights, South East Asia Territory Rights and/or Korea Rights. In the event of the exercise of such put or call rights, the purchase price for such rights is an amount equal to (x) the Agreed Value (in event of a GBG put) or (y) 120% of Agreed Value (in event of a Company call). The purchase price is payable in cash. Agreed Value - Five-Year Put/Call: (i) Percentage of Iconix SE Asia owned by GBG, multiplied by (ii) 5.5, multiplied by (iii) the greater of the aggregate royalty generated by Iconix SE Asia in respect of the Europe/Turkey Rights, South East Asia Territory Rights and/or Korea Rights (as applicable) for the year ended December 31, 2015 and the year ended December 31, 2018; provided, that the Agreed Value attributable to the Europe/Turkey Rights shall not be less than $7.6 million, plus (iv) in the case of a Full Exercise (i.e., and exercise of all of the Europe/Turkey Rights, South East Asia Territory Rights and Korea Rights), the amount of cash in Iconix SE Asia at such time. Agreed Value - Eight-Year Put/Call: (i) Percentage of Iconix SE Asia owned by GBG, multiplied by (ii) 5.5, multiplied by (iii) the greater of the aggregate royalty generated by Iconix SE Asia in respect of the Europe/Turkey Rights, South East Asia Territory Rights and/or Korea Rights (as applicable) for the year e

Other Revenue

Other Revenue	9 Months Ended
	Sep. 30, 2015
Other Income And Expenses [Abstract]
Other Revenue	4. Other Revenue The following table details transactions comprising other revenue in the consolidated income statements: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 LCP (see Note 3) $ — $ — $ — $ 3,971 Iconix SE Asia (see Note 3) — 18,680 — 26,932 Sharper Image- eCommerce/Domain Name — — — 7,787 Total other revenue $ — $ 18,680 $ — $ 38,690

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	5. Fair Value Measurements ASC 820 “Fair Value Measurements”, (“ASC 820”), establishes a framework for measuring fair value and requires expanded disclosures about fair value measurement. While ASC 820 does not require any new fair value measurements in its application to other accounting pronouncements, it does emphasize that a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, ASC 820 established the following fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from sources independent of the reporting entity (observable inputs) and (2) the reporting entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs): Level 1: Observable inputs such as quoted prices for identical assets or liabilities in active markets Level 2: Other inputs that are observable directly or indirectly, such as quoted prices for similar assets or liabilities or market-corroborated inputs Level 3: Unobservable inputs for which there is little or no market data and which requires the owner of the assets or liabilities to develop its own assumptions about how market participants would price these assets or liabilities The valuation techniques that may be used to measure fair value are as follows: (A) Market approach - Uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities (B) Income approach - Uses valuation techniques to convert future amounts to a single present amount based on current market expectations about those future amounts, including present value techniques, option-pricing models and excess earnings method (C) Cost approach - Based on the amount that would currently be required to replace the service capacity of an asset (replacement cost) To determine the fair value of certain financial instruments, the Company relies on Level 2 inputs generated by market transactions of similar instruments where available, and Level 3 inputs using an income approach when Level 1 and Level 2 inputs are not available. The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the valuation of financial assets and financial liabilities and their placement within the fair value hierarchy. Hedge Instruments From time to time, the Company will purchase hedge instruments to mitigate income statement risk and cash flow risk of revenue and receivables. As of September 30, 2015, the Company had no hedge instruments other than the 2.50% Convertible Note Hedges and 1.50% Convertible Note Hedges (see Note 6). Financial Instruments As of September 30, 2015 and December 31, 2014, the fair values of cash, receivables and accounts payable approximated their carrying values due to the short-term nature of these instruments. The fair value of notes receivable and notes payable from and to our joint venture partners approximate their carrying values. The fair value of our cost method investments is not readily determinable and it is not practical to obtain the information needed to determine the value. However, there has been no indication of an impairment of these cost method investments as of September 30, 2015 and December 31, 2014. The estimated fair values of other financial instruments subject to fair value disclosures, determined based on Level One inputs including broker quotes or quoted market prices or rates for the same or similar instruments and the related carrying amounts are as follows: September 30, 2015 December 31, 2014 Carrying Fair Value Carrying Fair Value Long-term debt, including current portion $ 1,471,642 $ 1,418,987 $ 1,394,077 $ 1,601,418 Financial instruments expose the Company to counterparty credit risk for nonperformance and to market risk for changes in interest. The Company manages exposure to counterparty credit risk through specific minimum credit standards, diversification of counterparties and procedures to monitor the amount of credit exposure. The Company’s financial instrument counterparties are investment or commercial banks with significant experience with such instruments as well as certain of our joint venture partners – see Note 3. Non-Financial Assets and Liabilities The Company accounts for non-recurring adjustments to the fair values of its non-financial assets and liabilities under ASC 820 using a market participant approach. The Company uses a discounted cash flow model with Level 3 inputs to measure the fair value of its non-financial assets and liabilities. The Company also adopted the provisions of ASC 820 as it relates to purchase accounting for its acquisitions. The Company has goodwill, which is tested for impairment at least annually, as required by ASC 350- “Intangibles- Goodwill and Other”, (“ASC 350”). Further, in accordance with ASC 350, the Company’s indefinite-lived trademarks are tested for impairment at least annually, on an individual basis as separate single units of accounting. Similarly, consistent with ASC 360- “Property, Plant and Equipment” (“ASC 360”), as it relates to accounting for the impairment or disposal of long-lived assets, the Company assesses whether or not there is impairment of the Company’s definite-lived trademarks. There was no impairment, and therefore no write-down, of any of the Company’s long-lived assets during the Current Quarter, Current Nine Months, Prior Year Quarter or Prior Year Nine Months.

Debt Arrangements

Debt Arrangements	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Debt Arrangements	6. Debt Arrangements The Company’s net carrying amount of debt is comprised of the following: September 30, 2015 December 31, 2014 Senior Secured Notes $ 728,189 $ 774,030 1.50% Convertible Notes 353,032 339,943 2.50% Convertible Notes 290,421 280,104 Variable Funding Note 100,000 — Total $ 1,471,642 $ 1,394,077 Senior Secured Notes and Variable Funding Note On November 29, 2012, Icon Brand Holdings, Icon DE Intermediate Holdings LLC, Icon DE Holdings LLC and Icon NY Holdings LLC, each a limited-purpose, bankruptcy remote, wholly-owned direct or indirect subsidiary of the Company, (collectively, the “Co-Issuers”) issued $600.0 million aggregate principal amount of Series 2012-1 4.229% Senior Secured Notes, Class A-2 (the “2012 Senior Secured Notes”) in an offering exempt from registration under the Securities Act of 1933, as amended. Simultaneously with the issuance of the 2012 Senior Secured Notes, the Co-Issuers also entered into a revolving financing facility of Series 2012-1 Variable Funding Senior Notes, Class A-1 (the “Variable Funding Notes”), which allows for the funding of up to $100 million of Variable Funding Notes and certain other credit instruments, including letters of credit. The Variable Funding Notes were issued under the Indenture and allow for drawings on a revolving basis. Drawings and certain additional terms related to the Variable Funding Notes are governed by the Class A-1 Note Purchase Agreement dated November 29, 2012 (the “Variable Funding Note Purchase Agreement”), among the Co-Issuers, Iconix, as manager, certain conduit investors, financial institutions and funding agents, and Barclays Bank PLC, as provider of letters of credit, as swing line lender and as administrative agent. The Variable Funding Notes will be governed, in part, by the Variable Funding Note Purchase Agreement and by certain generally applicable terms contained in the Indenture. Interest on the Variable Funding Notes will be payable at per annum rates equal to the CP Rate, Base Rate or Eurodollar Rate, as defined in the Variable Funding Note Purchase Agreement. In February 2015, the Company received $100.0 million proceeds from the Variable Funding Notes. There is a commitment fee on the unused portion of the Variable Funding Notes facility of 0.5% per annum. It is anticipated that any outstanding principal of and interest on the Variable Funding Notes will be repaid in full on or prior to January 2018. Following the anticipated repayment date, additional interest will accrue on the Variable Funding Notes equal to 5% per annum. The Variable Funding Notes and other credit instruments issued under the Variable Funding Note Purchase Agreement are secured by the collateral described below. On June 21, 2013, the Co-Issuers issued $275.0 million aggregate principal amount of Series 2013-1 4.352% Senior Secured Notes, Class A-2 (the “2013 Senior Secured Notes” and, together with the 2012 Senior Secured Notes, the “Senior Secured Notes”) in an offering exempt from registration under the Securities Act of 1933, as amended. The Senior Secured Notes and the Variable Funding Notes are referred to collectively as the “Notes.” The Notes were issued in securitization transactions pursuant to which substantially all of Iconix’s United States and Canadian revenue-generating assets (the “Securitized Assets”), consisting principally of its intellectual property and license agreements for the use of its intellectual property, were transferred to and are currently held by the Co-Issuers. The Securitized Assets do not include revenue generating assets of (x) the Iconix subsidiaries that own the Badgley Mischka trademarks, the Ecko Unltd trademarks, the Mark Ecko trademarks, the Umbro trademarks, the Lee Cooper trademarks, and the Strawberry Shortcake trademarks, (y) the Iconix subsidiaries that own Iconix’s other brands outside of the United States and Canada or (z) the joint ventures in which Iconix and certain of its subsidiaries have investments and which own the Artful Dodger trademarks, the Modern Amusement trademarks and the Buffalo trademarks, the Pony trademarks, the Nicholas Graham trademarks, the Hydraulic trademarks and a 50% interest in the Ice Cream trademarks, and the Billionaire Boys Club trademarks. The Notes were issued under a base indenture and related supplemental indentures (collectively, the “Indenture”) among the Co-Issuers and Citibank, N.A., as trustee (in such capacity, the “Trustee”) and securities intermediary. The Indenture allows the Co-Issuers to issue additional series of notes in the future subject to certain conditions. While the Notes are outstanding, payments of interest are required to be made on the Senior Secured Notes on a quarterly basis. To the extent funds are available, principal payments in the amount of $10.5 million and $4.8 million are required to be made on the 2012 Senior Secured Notes and 2013 Senior Secured Notes, respectively, on a quarterly basis. The legal final maturity date of the Senior Secured Notes is in January of 2043, but it is anticipated that, unless earlier prepaid to the extent permitted under the Indenture, the Senior Secured Notes will be repaid in January of 2020. If the Co-Issuers have not repaid or refinanced the Senior Secured Notes prior to the anticipated repayment date, additional interest will accrue on the Senior Secured Notes equal to the greater of (A) 5% per annum and (B) a per annum interest rate equal to the excess, if any, by which the sum of (i) the yield to maturity (adjusted to a quarterly bond-equivalent basis), on the anticipated repayment date of the United States treasury security having a term closest to 10 years plus (ii) 5% plus (iii) with respect to the 2012 Senior Secured Notes, 3.4%, or with respect to the 2013 Senior Secured Notes, 3.14%, exceeds the original interest rate. The Senior Secured Notes rank pari passu with the Variable Funding Notes. Pursuant to the Indenture, the Notes are the joint and several obligations of the Co-Issuers only. The Notes are secured under the Indenture by a security interest in substantially all of the assets of the Co-Issuers (the “Collateral”), which includes, among other things, (i) intellectual property assets, including the U.S. and Canadian registered and applied for trademarks for the following brands and other related IP assets: Candie’s, Bongo, Joe Boxer (excluding Canadian trademarks, none of which are owned by Iconix), Rampage, Mudd, London Fog (other than the trademark for outerwear products sold in the United States), Mossimo, Ocean Pacific and OP, Danskin and Danskin Now, Rocawear, Starter, Waverly, Fieldcrest, Royal Velvet, Cannon, Charisma, and Sharper Image (other than for a “Sharper Image” branded website or catalog in the United States and other specified jurisdictions); (ii) the rights (including the rights to receive payments) and obligations under all license agreements for use of those trademarks; (iii) the following equity interests in the following joint ventures: an 85% interest in Hardy Way LLC which owns the Ed Hardy brand, a 50% interest in MG Icon LLC which owns the Material Girl and Truth or Dare brands, a 100% interest in ZY Holdings LLC which owns the Zoo York brand, and an 80% interest in Peanuts Holdings LLC which owns the Peanuts brand and characters; and (iv) certain cash accounts established under the Indenture. If the Company contributes a newly organized, limited purpose, bankruptcy remote entity (each an “Additional IP Holder” and, together with the Co-Issuers, the “Securitization Entities”) to Icon Brand Holdings LLC or Icon DE Intermediate Holdings LLC, that Additional IP Holder will enter into a guarantee and collateral agreement in a form provided for in the Base Indenture pursuant to which such Additional IP Holder will guarantee the obligations of the Co-Issuers in respect of any Notes issued under the Base Indenture and the other related documents and pledge substantially all of its assets to secure those guarantee obligations pursuant to a guarantee and collateral agreement. Neither the Company nor any subsidiary of the Company, other than the Securitization Entities, will guarantee or in any way be liable for the obligations of the Co-Issuers under the Indenture or the Notes. The Notes are subject to a series of covenants and restrictions customary for transactions of this type, including (i) that the Co-Issuers maintain specified reserve accounts to be used to make required payments in respect of the Notes, (ii) provisions relating to optional and mandatory prepayments, including mandatory prepayments in the event of a change of control (as defined in the supplemental indentures) and the related payment of specified amounts, including specified make-whole payments in the case of the Senior Secured Notes under certain circumstances, (iii) certain indemnification payments in the event, among other things, the transfers of the assets pledged as collateral for the Notes are in stated ways defective or ineffective and (iv) covenants relating to recordkeeping, access to information and similar matters. The Company has been compliant with all covenants under the Notes from inception through the Current Quarter. The Notes are also subject to customary rapid amortization events provided for in the Indenture, including events tied to (i) the failure to maintain a stated debt service coverage ratio, which tests the amount of net cash flow generated by the assets of the Co-Issuers against the amount of debt service obligations of the Co-Issuers (including any commitment fees and letter of credit fees with respect to the Variable Funding Notes, due and payable accrued interest, and due and payable scheduled principal payments on the Senior Secured Notes), (ii) certain manager termination events, (iii) the occurrence of an event of default and (iv) the failure to repay or refinance the Notes on the anticipated repayment date. If a rapid amortization event were to occur, Icon DE Intermediate Holdings LLC and Icon Brand Holdings LLC would be restricted from declaring or paying distributions on any of its limited liability company interests. The Company used approximately $150.4 million of the proceeds received from the issuance of the 2012 Senior Secured Notes to repay amounts outstanding under its revolving credit facility (see below) and approximately $20.9 million to pay the costs associated with the 2012 Senior Secured Notes financing transaction. In addition approximately $218.3 million of the proceeds from the 2012 Senior Secured Notes were used for the Company’s purchase of the Umbro brand. The Company used approximately $7.2 million of the proceeds received from the issuance of the 2013 Senior Secured Notes to pay the costs associated with the 2013 Senior Secured Notes securitized financing transaction. In June 2014, the Company sold the “sharperimage.com” domain name and the exclusive right to use the Sharper Image trademark in connection with the operation of a branded website and catalog distribution in specified jurisdictions, in which the Senior Secured Notes had a security interest pursuant to the Indenture. As a result of this permitted disposition, the Company paid an additional $1.6 million in principal in July 2014. As of September 30, 2015 and December 31, 2014, the total principal balance of the Notes was $828.2 million and $774.0 million, respectively, of which $61.1 million was included in the current portion of long-term debt on the Company’s unaudited condensed consolidated balance sheet for each period. As of September 30, 2015 and December 31, 2014, $51.9 million and $59.6 million, respectively, is included in restricted cash on the unaudited condensed consolidated balance sheet and represents short-term restricted cash consisting of collections on behalf of the Securitized Assets, restricted to the payment of principal, interest and other fees on a quarterly basis under the Senior Secured Notes. 1.50% Convertible Notes On March 18, 2013, the Company completed the issuance of $400.0 million principal amount of the Company’s 1.50% convertible senior subordinated notes due March 15, 2018 (“1.50% Convertible Notes”) in a private offering to certain institutional investors. The net proceeds received by the Company from the offering, excluding the net cost of hedges and sale of warrants (described below) and including transaction fees, were approximately $390.6 million. The 1.50% Convertible Notes bear interest at an annual rate of 1.50%, payable semi-annually in arrears on March 15 and September 15 of each year, beginning on September 15, 2013. However, the Company recognizes an effective interest rate of 6.50% on the carrying amount of the 1.50% Convertible Notes. The effective rate is based on the rate for a similar instrument that does not have a conversion feature. The 1.50% Convertible Notes will be convertible into cash and, if applicable, shares of the Company’s common stock based on a conversion rate of 32.4052 shares of the Company’s common stock, subject to customary adjustments, per $1,000 principal amount of the 1.50% Convertible Notes (which is equal to an initial conversion price of approximately $30.86 per share) only under the following circumstances: (1) during any fiscal quarter beginning after December 15, 2017 (and only during such fiscal quarter), if the closing price of the Company’s common stock for at least 20 trading days in the 30 consecutive trading days ending on and including the last trading day of the immediately preceding fiscal quarter is more than 130% of the conversion price per share, which is $1,000 divided by the then applicable conversion rate; (2) during the five consecutive business day period immediately following any five consecutive trading day period in which the trading price per $1,000 principal amount of the 1.50% Convertible Notes for each day of that period was less than 98% of the product of (a) the closing price of the Company’s common stock for each day in that period and (b) the conversion rate per $1,000 principal amount of the 1.50% Convertible Notes; (3) if specified distributions to holders of the Company’s common stock are made, as set forth in the indenture governing the 1.50% Convertible Notes (“1.50% Indenture”); (4) if a “change of control” or other “fundamental change,” each as defined in the 1.50% Indenture, occurs; and (5) during the 90 day period prior to maturity of the 1.50% Convertible Notes. If the holders of the 1.50% Convertible Notes exercise the conversion provisions under the circumstances set forth, the Company will need to remit the lower of the principal balance of the 1.50% Convertible Notes or their conversion value to the holders in cash. As such, the Company would be required to classify the entire amount outstanding of the 1.50% Convertible Notes as a current liability in the following quarter. The evaluation of the classification of amounts outstanding associated with the 1.50% Convertible Notes will occur every quarter. Upon conversion, a holder will receive an amount in cash equal to the lesser of (a) the principal amount of the 1.50% Convertible Note or (b) the conversion value, determined in the manner set forth in the 1.50% Indenture. If the conversion value exceeds the principal amount of the 1.50% Convertible Notes on the conversion date, the Company will also deliver, at its election, cash or the Company’s common stock or a combination of cash and the Company’s common stock for the conversion value in excess of the principal amount. In the event of a change of control or other fundamental change, the holders of the 1.50% Convertible Notes may require the Company to purchase all or a portion of their 1.50% Convertible Notes at a purchase price equal to 100% of the principal amount of the 1.50% Convertible Notes, plus accrued and unpaid interest, if any. Holders of the 1.50% Convertible Notes who convert their 1.50% Convertible Notes in connection with a fundamental change may be entitled to a make-whole premium in the form of an increase in the conversion rate. Pursuant to guidance issued under ASC 815- “Derivatives and Hedging” (“ASC 815”), the 1.50% Convertible Notes are accounted for as convertible debt in the accompanying consolidated balance sheet and the embedded conversion option in the 1.50% Convertible Notes has not been accounted for as a separate derivative. For a discussion of the effects of the 1.50% Convertible Notes and the 1.50% Convertible Notes Hedges and Sold Warrants defined and discussed below on earnings per share, see Note 6. As of September 30, 2015 and December 31, 2014, the amount of the 1.50% Convertible Notes accounted for as a liability was approximately $353.0 million and $339.9 million, respectively, and is reflected on the unaudited condensed consolidated balance sheets as follows: September 30, 2015 December 31, 2014 Equity component carrying amount $ 49,931 $ 49,931 Unamortized discount 46,967 60,057 Net debt carrying amount 353,032 339,943 For the Current Quarter and Prior Year Quarter, the Company recorded additional non-cash interest expense of approximately $4.6 million and $3.9 million, respectively, representing the difference between the stated interest rate on the 1.50% Convertible Notes and the rate for a similar instrument that does not have a conversion feature. For the Current Nine Months and Prior Year Nine Months, the Company recorded additional non-cash interest expense of approximately $12.4 million and $11.4 million, respectively, representing the difference between the stated interest rate on the 1.50% Convertible Notes and the rate for a similar instrument that does not have a conversion feature. For each of the Current Quarter and Prior Year Quarter, cash interest expense relating to the 1.50% Convertible Notes was approximately $1.5 million. For each of the Current Nine Months and Prior Year Nine Months, cash interest expense relating to the 1.50% Convertible Notes was approximately $4.5 million. The 1.50% Convertible Notes do not provide for any financial covenants. On March 18, 2013, the Company used a portion of the proceeds from the 1.50% Convertible Notes to repurchase 2,964,000 shares of its common stock in a private transaction with a third party for $69.0 million. See note 6 for further information on our stock repurchase program. In connection with the sale of the 1.50% Convertible Notes, the Company entered into hedges for the 1.50% Convertible Notes (“1.50% Convertible Note Hedges”) with respect to its common stock with one entity (the “1.50% Counterparty”). Pursuant to the agreements governing these 1.50% Convertible Note Hedges, the Company purchased call options (the “1.50% Purchased Call Options”) from the 1.50% Counterparty covering up to approximately 13.0 million shares of the Company’s common stock. These 1.50% Convertible Note Hedges are designed to offset the Company’s exposure to potential dilution upon conversion of the 1.50% Convertible Notes in the event that the market value per share of the Company’s common stock at the time of exercise is greater than the strike price of the 1.50% Purchased Call Options (which strike price corresponds to the initial conversion price of the 1.50% Convertible Notes and is simultaneously subject to certain customary adjustments). On March 13, 2013, the Company paid an aggregate amount of approximately $84.1 million of the proceeds from the sale of the 1.50% Convertible Notes for the 1.50% Purchased Call Options, of which $29.4 million was included in the balance of deferred income tax assets at March 13, 2013 and is being recognized over the term of the 1.50% Convertible Notes. As of September 30, 2015 and December 31, 2014, the balance of deferred income tax assets related to this transaction was approximately $14.5 million and $18.9 million, respectively. The Company also entered into separate warrant transactions with the 1.50% Counterparty whereby the Company, pursuant to the agreements governing these warrant transactions, sold to the 1.50% Counterparty warrants (the “1.50% Sold Warrants”) to acquire up to approximately 13.0 million shares of the Company’s common stock at a strike price of $35.5173 per share of the Company’s common stock. The 1.50% Sold Warrants will become exercisable on June 18, 2018 and will expire by September 1, 2018. The Company received aggregate proceeds of approximately $57.7 million from the sale of the 1.50% Sold Warrants on March 13, 2013. Pursuant to guidance issued under ASC 815 as it relates to accounting for derivative financial instruments indexed to, and potentially settled in, a company’s own stock, the 1.50% Convertible Note Hedge and the proceeds received from the issuance of the 1.50% Sold Warrants were recorded as a charge and an increase, respectively, in additional paid-in capital in stockholders’ equity as separate equity transactions. As a result of these transactions, the Company recorded a net increase to additional paid-in-capital of $3.0 million in March 2013. The Company has evaluated the impact of adopting guidance issued under ASC 815 regarding embedded features as it relates to the 1.50% Sold Warrants, and has determined it had no impact on the Company’s results of operations and financial position through September 30, 2015, and will have no impact on the Company’s results of operations and financial position in future fiscal periods. As the 1.50% Convertible Note Hedge transactions and the warrant transactions were separate transactions entered into by the Company with the 1.50% Counterparty, they are not part of the terms of the 1.50% Convertible Notes and will not affect the holders’ rights under the 1.50% Convertible Notes. In addition, holders of the 1.50% Convertible Notes will not have any rights with respect to the 1.50% Purchased Call Options or the 1.50% Sold Warrants. If the market value per share of the Company’s common stock at the time of conversion of the 1.50% Convertible Notes is above the strike price of the 1.50% Purchased Call Options, the 1.50% Purchased Call Options entitle the Company to receive from the 1.50% Counterparties net shares of the Company’s common stock, cash or a combination of shares of the Company’s common stock and cash, depending on the consideration paid on the underlying 1.50% Convertible Notes, based on the excess of the then current market price of the Company’s common stock over the strike price of the 1.50% Purchased Call Options. Additionally, if the market price of the Company’s common stock at the time of exercise of the 1.50% Sold Warrants exceeds the strike price of the 1.50% Sold Warrants, the Company will owe the 1.50% Counterparty net shares of the Company’s common stock or cash, not offset by the 1.50% Purchased Call Options, in an amount based on the excess of the then current market price of the Company’s common stock over the strike price of the 1.50% Sold Warrants. These transactions will generally have the effect of increasing the conversion price of the 1.50% Convertible Notes to $35.5173 per share of the Company’s common stock, representing a 52.5% percent premium based on the last reported sale price of the Company’s common stock of $23.29 per share on March 12, 2013. Moreover, in connection with the warrant transactions with the 1.50% Counterparty, to the extent that the price of the Company’s common stock exceeds the strike price of the 1.50% Sold Warrants, the warrant transactions could have a dilutive effect on the Company’s earnings per share. 2.50% Convertible Notes On May 23, 2011, the Company completed the issuance of $300.0 million principal amount of the Company’s 2.50% convertible senior subordinated notes due June 2016 (“2.50% Convertible Notes”) in a private offering to certain institutional investors. The net proceeds received by the Company from the offering, excluding the net cost of hedges and sale of warrants (described below) and including transaction fees, were approximately $291.6 million. The Company’s current intention is to refinance the 2.50% Convertible Notes. The 2.50% Convertible Notes bear interest at an annual rate of 2.50%, payable semi-annually in arrears on June 1 and December 1 of each year, beginning December 1, 2011. However, the Company recognizes an effective interest rate of 7.25% on the carrying amount of the 2.50% Convertible Notes. The effective rate is based on the rate for a similar instrument that does not have a conversion feature. The 2.50% Convertible Notes will be convertible into cash and, if applicable, shares of the Company’s common stock based on a conversion rate of 32.5169 shares of the Company’s common stock, subject to customary adjustments, per $1,000 principal amount of the 2.50% Convertible Notes (which is equal to an initial conversion price of approximately $30.75 per share) only under the following circumstances: (1) during any fiscal quarter beginning after June 30, 2011 (and only during such fiscal quarter), if the closing price of the Company’s common stock for at least 20 trading days in the 30 consecutive trading days ending on the last trading day of the immediately preceding fiscal quarter is more than 130% of the conversion price per share, which is $1,000 divided by the then applicable conversion rate; (2) during the five business day period immediately following any five consecutive trading day period in which the trading price per $1,000 principal amount of the 2.50% Convertible Notes for each day of that period was less than 98% of the product of (a) the closing price of the Company’s common stock for each day in that period and (b) the conversion rate per $1,000 principal amount of the 2.50% Convertible Notes; (3) if specified distributions to holders of the Company’s common stock are made, as set forth in the indenture governing the 2.50% Convertible Notes (“2.50% Indenture”); (4) if a “change of control” or other “fundamental change,” each as defined in the 2.50% Indenture, occurs; and (5) during the 90 day period prior to maturity of the 2.50% Convertible Notes. If the holders of the 2.50% Convertible Notes exercise the conversion provisions under the circumstances set forth, the Company will need to remit the lower of the principal balance of the 2.50% Convertible Notes or their conversion value to the holders in cash. As such, the Company would be required to classify the entire amount outstanding of the 2.50% Convertible Notes as a current liability in the following quarter. The evaluation of the classification of amounts outstanding associated with the 2.50% Convertible Notes will occur every quarter. Upon conversion, a holder will receive an amount in cash equal to the lesser of (a) the principal amount of the 2.50% Convertible Note or (b) the conversion value, determined in the manner set forth in the 2.50% Indenture. If the conversion value exceeds the principal amount of the 2.50% Convertible Notes on the conversion date, the Company will also deliver, at its election, cash or the Company’s common stock or a combination of cash and the Company’s common stock for the conversion value in excess of the principal amount. In the event of a change of control or other fundamental change, the holders of the 2.50% Convertible Notes may require the Company to purchase all or a portion of their 2.50% Convertible Notes at a purchase price equal to 100% of the principal amount of the 2.50% Convertible Notes, plus accrued and unpaid interest, if any. Holders of the 2.50% Convertible Notes who convert their 2.50% Convertible Notes in connection with a fundamental change may be entitled to a make-whole premium in the form of an increase in the conversion rate. Pursuant to guidance issued under ASC 815, the 2.50% Convertible Notes are accounted for as convertible debt in the accompanying consolidated balance sheet and the embedded conversion option in the 2.50% Convertible Notes has not been accounted for as a separate derivative. For a discussion of the effects of the 2.50% Convertible Notes and the 2.50% Convertible Notes Hedges and Sold Warrants defined and discussed below on earnings per share, see Note 6. As of September 30, 2015 and December 31, 2014, the amount of the 2.50% Convertible Notes accounted for as a liability was approximately $290.4 million (which is included in current portion of long-term debt) and $280.1 million, respectively, and is reflected on the unaudited condensed consolidated balance sheets as follows: September 30, 2015 December 31, 2014 Equity component carrying amount $ 35,996 $ 35,996 Unamortized discount 9,579 19,896 Net debt carrying amount 290,421 280,104 For the Current Quarter and Prior Year Quarter, the Company recorded additional non-cash interest expense of approximately $3.3 million and $3.1 million, respectively, representing the difference between the stated interest rate on the 2.50% Convertible Notes and the rate for a similar instrument that does not have a conversion feature. For the Current Nine Months and Prior Year Nine Months, the Company recorded additional non-cash interest expense of approximately $9.4 million and $8.8 million, respectively, representing the difference between the stated interest rate on the 2.50% Convertible Notes and the rate for a similar instrument that does not have a conversion feature. For each of the Current Quarter and Prior Year Quarter, cash interest expense relating to the 2.50% Convertible Notes was $1.9 million. For each of the Current Nine Months and Prior Year Nine Months, cash interest expense relating to the 2.50% Convertible Notes was approximately $5.6 million. The 2.50% Convertible Notes do not provide for any financial covenants. In connection with the sale of the 2.50% Convertible Notes, the Company entered into hedges for the 2.50% Convertible Notes (“2.50% Convertible Note Hedges”) with respect to its common stock with two entities (the “2.50% Counterparties”). Pursuant to the agreements governing these 2.50% Convertible Note Hedges, the Company purchased call options (the “2.50% Purchased Call Options”) from the 2.50% Counterparties covering up to approximately 9.8 million shares of the Company’s common stock. These 2.50% Convertible Note Hedges are designed to offset the Company’s exposure to potential dilution upon conversion of the 2.50% Convertible Notes in the event that the market value per share of the Company’s common stock at the time of exercise is greater than the strike price of the 2.50% Purchased Call Options (which strike price corresponds to the initial conversion price of the 2.50% Convertible Notes and is simultaneously subject to certain customary adjustments). On May 23, 2011, the Company paid an aggregate amount of approximately $58.7 million of the proceeds from the sale of the 2.50% Convertible Notes for the 2.50% Purchased Call Options, of which $20.6 million was included in the balance of deferred income tax assets at May 23, 2011 and is being recognized over the term of the 2.50% Convertible Notes. As of September 30, 2015 and December 31, 2014, the balance of deferred income tax assets related to this transaction was approximately $2.8 million and $5.9 million, respectively. The Company also entered into separate warrant transactions with the 2.50% Counterparties whereby the Company, pursuant to the agreements governing these warrant transactions, sold to the 2.50% Counterparties warrants (the “2.50% Sold Warrants”) to acquire up to 9.76 million shares of the Company’s common stock at a strike price of $40.6175 per share of the Company’s common stock. The 2.50% Sold Warrants will become exercisable on September 1, 2016 and will expire by the end of 2016. The Company received aggregate proceeds of approximately $28.8 million from the sale of the 2.50% Sold Warrants on May 23, 2011. Pursuant to guidance issued under ASC 815 as it relates to accounting for derivative financial instruments indexed to, and potentially settled in, a company’s own stock, the 2.50% Convertible Note Hedge and the proceeds received from the issuance of the 2.50% Sold Warrants were recorded as a charge and an increase, respectively, in additional paid-in capital in stockholders’ equity as separate equity transactions. As a result of these transactions, the Company recorded a net reduction to additional paid-in-capital of $9.4 million in May 2011. The Company has evaluated the impact of adopting guidance issued under ASC 815 regarding embedded features as it relates to the 2.50% Sold Warrants, and has determined it had no impact on the Company’s results of operations and financial position through September 30, 2015, and will have no impact on the Company’s results of operations and fi

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Stockholders' Equity	7. Stockholders’ Equity Stock Repurchase Program In October 2011, the Company’s Board of Directors authorized a program to repurchase up to $200 million of the Company’s common stock over a period of approximately three years (the “2011 Program”). In February 2013, the Company’s Board of Directors authorized another program to repurchase up to $300 million of the Company’s common stock over a three year period (the “February 2013 Program”). This program was in addition to the 2011 Program, which was fully expended as of February 27, 2013. In July 2013, the Company’s Board of Directors authorized a program to repurchase up to $300 million of the Company’s common stock over a period of approximately three years (“July 2013 Program”). The July 2013 Program was in addition to the February 2013 Program, which was fully expended on August 15, 2013. In February 2014, the Company’s Board of Directors authorized another program to repurchase up to $500 million of the Company’s common stock over a three year period (the “February 2014 Program” and together with the 2011 Program and the February 2013 Program, the “Repurchase Programs”). The February 2014 Program is in addition to the July 2013 Program. The following table illustrates the activity under the Repurchase Programs, in the aggregate, for FY 2015, FY 2014, FY 2013, FY 2012 and FY 2011: # of shares repurchased as part of stock repurchase programs Cost of shares repurchased (in 000’s) Weighted Average Price Q3 YTD 2015 360,000 $ 12,391 $ 34.42 FY 2014 4,994,578 193,434 38.73 FY 2013 15,812,566 436,419 27.60 FY 2012 7,185,257 125,341 17.44 FY 2011 1,150,000 19,138 16.64 Total, FY 2011 through September 30, 2015 29,502,401 $ 786,723 $ 26.67 As of September 30, 2015, $13.3 million and $500.0 million remained available for repurchase under the July 2013 Program and February 2014 Program, respectively. 2009 Equity Incentive Plan On August 13, 2009, the Company’s stockholders approved the Company’s 2009 Equity Incentive Plan (“2009 Plan”). The 2009 Plan authorizes the granting of common stock options or other stock-based awards covering up to 3.0 million shares of the Company’s common stock. All employees, directors, consultants and advisors of the Company, including those of the Company’s subsidiaries, are eligible to be granted non-qualified stock options and other stock-based awards (as defined) under the 2009 Plan, and employees are also eligible to be granted incentive stock options (as defined) under the 2009 Plan. No new awards may be granted under the Plan after August 13, 2019. On August 15, 2012, the Company’s stockholders approved the Company’s Amended and Restated 2009 Plan (“Amended and Restated 2009 Plan”), which, among other items and matters, increased the shares available under the 2009 Plan by an additional 4.0 million shares to a total of 7.0 million shares issuable under the Amended and Restated 2009 Plan and extended the 2009 Plan termination date through August 15, 2022. Shares Reserved for Issuance At September 30, 2015, 2,124,475 common shares were reserved for issuance under the Amended and Restated 2009 Plan. At September 30, 2015 there were no common shares available for issuance under any previous Company plan. Stock Options and Warrants The Black-Scholes option valuation model was developed for use in estimating the fair value of traded options which have no vesting restrictions and are fully transferable. In addition, option valuation models require the input of highly subjective assumptions including the expected stock price volatility. Because the Company’s employee stock options have characteristics significantly different from those of traded options, and because changes in the subjective input assumptions can materially affect the fair value estimate, in management’s opinion, the existing models do not necessarily provide a reliable single measure of the fair value of its employee stock options. There was no compensation expense related to stock option grants or warrant grants during the Current Quarter, Current Nine Months, Prior Year Quarter or Prior Year Nine Months as all prior awards have been fully expensed. Summaries of the Company’s stock options, warrants (other than warrants issued related to our 1.50% Convertible Notes and 2.50% Convertible Notes) and performance related options activity, and related information for the Current Nine Months are as follows: Options Options Weighted Exercise Price Outstanding at January 1, 2015 141,077 $ 12.10 Granted — — Canceled — — Exercised (15,000 ) 16.33 Expired/Forfeited (16,077 ) 3.11 Outstanding at September 30, 2015 110,000 $ 12.84 Exercisable at September 30, 2015 110,000 $ 12.84 Warrants Warrants Weighted Average Exercise Price Outstanding at January 1, 2015 20,000 $ 6.65 Granted — — Canceled — — Exercised — — Expired/Forfeited — — Outstanding at September 30, 2015 20,000 $ 6.65 Exercisable at September 30, 2015 20,000 $ 6.65 All warrants issued in connection with acquisitions are recorded at fair market value using the Black Scholes model and are recorded as part of purchase accounting. Certain warrants are exercised using the cashless method. The Company values other warrants issued to non-employees at the commitment date at the fair market value of the instruments issued, a measure which is more readily available than the fair market value of services rendered, using the Black Scholes model. The fair market value of the instruments issued is expensed over the vesting period. Restricted stock Compensation cost for restricted stock is measured as the excess, if any, of the quoted market price of the Company’s stock at the date the common stock is issued over the amount the employee must pay to acquire the stock (which is generally zero). The compensation cost, net of projected forfeitures, is recognized over the period between the issue date and the date any restrictions lapse, with compensation cost for grants with a graded vesting schedule recognized on a straight-line basis over the requisite service period for each separately vesting portion of the award as if the award was, in substance, multiple awards. The restrictions do not affect voting and dividend rights. The following tables summarize information about unvested restricted stock transactions: Shares Weighted Average Grant Date Fair Value Non-vested, January 1, 2015 2,699,732 $ 22.40 Granted 203,229 25.55 Vested (748,027 ) 29.18 Forfeited/Canceled (77,376 ) 34.30 Non-vested, September 30, 2015 2,077,558 $ 19.82 The Company has awarded time-based restricted shares of common stock to certain employees. The awards have restriction periods tied to employment and vest over a maximum period of 5 years. The cost of the time-based restricted stock awards, which is the fair market value on the date of grant net of estimated forfeitures, is expensed ratably over the vesting period. The Company has awarded performance-based restricted shares of common stock to certain employees. The awards have restriction periods tied to certain performance measures. The cost of the performance-based restricted stock awards, which is the fair market value on the date of grant net of estimated forfeitures, is expensed when the likelihood of those shares being earned is deemed probable. Compensation expense related to restricted stock grants for the Current Quarter and Prior Year Quarter was approximately $3.9 million and $6.5 million, respectively. Compensation expense related to restricted stock grants for the Current Nine Months and Prior Year Nine Months was approximately $9.8 million and $14.7 million, respectively. An additional amount of $2.6 million of expense related to time-based restricted shares is expected to be expensed evenly over a period of approximately three years. During the Current Nine Months and Prior Year Nine Months, the Company repurchased shares valued at $15.5 million and $13.7 million, respectively, of its common stock in connection with net share settlement of restricted stock grants and option exercises.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings Per Share	8. Earnings Per Share Basic earnings per share includes no dilution and is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect, in periods in which they have a dilutive effect, the effect of restricted stock-based awards, common shares issuable upon exercise of stock options and warrants and shares underlying convertible notes potentially issuable upon conversion. The difference between basic and diluted weighted-average common shares results from the assumption that all dilutive stock options outstanding were exercised and all convertible notes have been converted into common stock. For the Current Quarter, of the total potentially dilutive shares related to restricted stock-based awards, stock options and warrants, approximately 1.3 million were anti-dilutive, as compared to approximately 0.1 million shares that were anti-dilutive for the Prior Year Quarter. For the Current Nine Months, of the total potentially dilutive shares related to restricted stock-based awards, stock options and warrants, less than 0.1 million were anti-dilutive, as compared to approximately 0.1 million shares that were anti-dilutive for the Prior Year Nine Months. For the Current Quarter and Prior Year Quarter, approximately 0.2 million and less than 0.1 million, respectively, of the performance related restricted stock-based awards issued in connection with the Company’s named executive officers were anti-dilutive. For the Current Nine Months and Prior Year Nine Months, less than 0.1 million of the performance related restricted stock-based awards issued in connection with the Company’s named executive officers were anti-dilutive. For the Current Quarter and Current Nine Months, warrants issued in connection with the Company’s 1.50% Convertible Notes financing and 2.50% Convertible Notes financing were anti-dilutive and therefore were not included in this calculation. For the Prior Year Quarter and Prior Year Nine Months, warrants issued in connection with the Company’s 1.50% Convertible Notes financing and 2.50% Convertible Notes financing were dilutive and therefore were included in this calculation. A reconciliation of weighted average shares used in calculating basic and diluted earnings per share follows: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2015 2014 2015 2014 Basic 48,310 47,991 48,238 48,682 Effect of exercise of stock options — 987 77 1,036 Effect of assuming vesting of performance related to restricted stock-based awards — 381 127 Effect of assumed vesting of restricted stock — 1,387 1,388 1,369 Effect of convertible notes subject to conversion — 5,753 783 5,411 Effect of convertible notes warrants subject to conversion — 1,958 — 1,681 Diluted 48,310 58,457 50,486 58,306 See Note 6 for discussion of hedges related to our convertible notes.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	9. Commitments and Contingencies Legal Proceedings Three securities class actions, respectively captioned Lazaro v. Iconix Brand Group, Inc. et al. Niksich v. Iconix Brand Group, Inc. et al. Haverhill Retirement System v. Iconix Brand Group, Inc. et al From time to time, the Company is also made a party to litigation incurred in the normal course of business. While any litigation has an element of uncertainty, the Company believes that the final outcome of any of these routine matters will not have a material effect on the Company’s financial position or future liquidity.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions	10. Related Party Transactions The Candie’s Foundation The Candie’s Foundation is a charitable foundation founded by Neil Cole, the Company’s former Chairman and Chief Executive Officer, for the purpose of raising national awareness about the consequences of teenage pregnancy. As of September 30, 2015, the Company owed the Candie’s Foundation less than $0.1 million, and as of December 31, 2014, the Candie’s Foundation owed the Company less than $0.1 million. The Company intends to pay-off the entire amount due the Candie’s Foundation during 2015. Travel The Company recorded expenses of $-0- in the Prior Year Quarter and $95 in the Prior Year Nine Months, for the hire and use of aircraft solely for business purposes owned by a company in which the Company’s former chairman, chief executive officer and president was the sole owner. There were no such expenses in the Current Quarter or Current Nine Months. Management believes that all transactions were made on terms and conditions no less favorable than those available in the marketplace from unrelated parties.

Segment and Geographic Data

Segment and Geographic Data	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Segment and Geographic Data	11. Segment and Geographic Data The Company identifies its operating segments according to how business activities are managed and evaluated. Prior to April 1, 2015, the Company had disclosed one reportable segment: licensing and other revenue. Following such quarter, the Company has reviewed its business activities, how they are managed and evaluated, and determined that it would reflect four distinct reportable operating segments: men’s, women’s, home and entertainment. Therefore, the Company has disclosed these reportable segments for the periods shown below. Since the Company does not track, manage and analyze its assets by segments, no disclosure of segmented assets is reported. The geographic regions consist of the United States, Japan and Other (which principally represent Latin America and Europe). Revenues attributable to each region are based on the location in which licensees are located and where they principally do business. Reportable data for the Company’s operating segments were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 (restated) 2015 2014 (restated) Licensing and other revenue: Men's $ 20,220 $ 24,433 $ 64,041 $ 73,552 Women's 34,519 32,998 114,670 114,435 Home 9,108 10,968 28,122 33,189 Entertainment 25,088 23,213 72,122 78,158 Corporate — 18,680 — 38,690 $ 88,935 $ 110,292 $ 278,955 $ 338,024 Operating income (loss): Men's $ 4,084 $ 10,818 $ 30,798 $ 40,895 Women's 26,449 27,022 94,144 97,170 Home 7,486 8,959 22,847 27,944 Entertainment 8,409 8,742 23,964 24,351 Corporate (23,253 ) 7,873 (46,424 ) 9,167 $ 23,175 $ 63,414 $ 125,329 $ 199,527 Licensing and other revenue by category: Direct-to-retail license $ 34,510 $ 34,949 $ 119,061 $ 124,178 Wholesale licenses 41,733 45,963 124,436 132,535 Other licenses 12,692 10,700 35,458 42,621 Other revenue — 18,680 — 38,690 $ 88,935 $ 110,292 $ 278,955 $ 338,024 Licensing and other revenue by geographic region: United States $ 62,319 $ 64,573 $ 195,543 $ 220,598 Japan 7,357 6,565 23,367 23,084 Other (1) 19,259 39,154 60,045 94,342 $ 88,935 $ 110,292 $ 278,955 $ 338,024 (1) No single country represented 10% of the Company’s revenues within “Other” in this table for the periods presented.

Other Assets- Current and Long-

Other Assets- Current and Long-Term	9 Months Ended
	Sep. 30, 2015
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Other Assets- Current and Long -Term	Note 12. Other Assets- Current and Long-Term September 30, 2015 December 31, 2014 (restated) Other assets- current consisted of the following: Notes receivables on sale of trademarks $ 22,273 $ 24,219 Note receivable in connection with Strawberry Shortcake acquisition (1) 5,000 — Due from AG 3,434 — Prepaid advertising 3,640 6,633 Prepaid expenses 1,445 724 Short-term receivable- Beagle note receivable — 2,085 Deferred charges 4,045 1,191 Prepaid taxes 5,902 26,448 Prepaid insurance 142 439 Due from related parties 3,496 3,331 Other current assets 1,893 1,711 $ 51,270 $ 66,781 (1) The Note receivable in connection with Strawberry Shortcake acquisition represents amounts due from AG in respect of non-compete payments pursuant to a License Agreement entered into with AG simultaneously with the closing of the transaction. September 30, December 31, 2015 2014 (restated) Other noncurrent assets consisted of the following: Due from ABC $ 12,718 $ 14,644 Notes Receivable from JV Partners 26,263 38,697 Prepaid Interest 8,716 9,265 Deposits 621 633 Other noncurrent assets 148 95 $ 48,466 $ 63,334

Other Liabilities - Current

Other Liabilities - Current	9 Months Ended
	Sep. 30, 2015
Other Liabilities Disclosure [Abstract]
Other Liabilities - Current	Note 13. Other Liabilities – Current As of September 30, 2015 and December 31, 2014, other current liabilities include amounts due to certain joint ventures that are not consolidated with the Company of $11.9 million and $8.7 million, respectively, and amounts due to Purim related to the MG Icon acquisition of $2.0 million and $4.0 million, respectively. See Note 3 for further details of this transaction.

Foreign Currency Translation

Foreign Currency Translation	9 Months Ended
	Sep. 30, 2015
Foreign Currency [Abstract]
Foreign Currency Translation	Note 14. Foreign Currency Translation Iconix Luxembourg and Red Diamond Holdings are wholly owned subsidiaries of the Company, located in Luxembourg, that for accounting purposes are required to maintain their accounting records in Euros. However the companies have certain dollar denominated assets, in particular cash and notes receivable, that are maintained in U.S. Dollars, which are required to be revalued each quarter. Due to fluctuations in currency in the Current Quarter and Current Nine Months, the Company recorded a $1.2 million currency translation loss and an $7.3 million currency translation gain, respectively, that is included in the unaudited condensed consolidated statement of income. Comprehensive income includes certain gains and losses that, under U.S. GAAP, are excluded from net income as such amounts are recorded directly as an adjustment to stockholders’ equity. Our comprehensive income is primarily comprised of net income and foreign currency translation gain or loss. During the Current Quarter and Current Nine Months, we recognized as a component of our comprehensive income, a foreign currency translation gain of $4.1 million and foreign currency translation loss of $27.1 million, respectively, due to changes in foreign exchange rates during the Current Quarter and Current Nine Months. During the Prior Year Quarter and Prior Year Nine Months, we recognized as a component of our comprehensive income, a foreign currency translation loss of $26.5 million and $29.1 million, respectively, due to changes in foreign exchange rates during the Prior Year Quarter and Prior Year Nine Months.

Accounting Pronouncements

Accounting Pronouncements	9 Months Ended
	Sep. 30, 2015
Accounting Changes And Error Corrections [Abstract]
Accounting Pronouncements	Note 15. Accounting Pronouncements Recent Accounting Pronouncements In September 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-16, which simplifies the accounting under ASC Topic 805 for adjustments made during the measurement period to provisional amounts recognized in a business combination. The amendments in this update require that the acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amount is determined. The acquirer is required to also record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. In addition an entity is required to present separately on the face of the income statement or disclose in the notes to the financial statements the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. This ASU is effective for annual and interim periods beginning after December 15, 2015. Early adoption is allowed for all entities for financial statements that have not been previously issued. The Company will adopt the new standard effective January 1, 2016. In April 2015, the FASB issued ASU No. 2015-03, which changes the presentation of debt issuance costs in financial statements. Under this ASU, an entity presents such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs is reported as interest expense. The standards’ core principle is debt issuance costs related to a note shall be reported in the balance sheet as a direct deduction from the face amount of that note and that amortization of debt issuance costs also shall be reported as interest expense. This ASU is effective for annual and interim periods beginning after December 15, 2015. Early adoption is allowed for all entities for financial statements that have not been previously issued. Entities would apply the new guidance retrospectively to all prior periods (i.e., the balance sheet for each period is adjusted). The Company will adopt the new standard effective January 1, 2016. In April 2015, the FASB issued ASU No. 2015-05, Customers' Accounting for Fees Paid in a Cloud Computing Arrangement ("ASU 2015-05"). ASU 2015-05 will help entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement by providing guidance as to whether an arrangement includes the sale or license of software. ASU 2015-05 is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. We are currently evaluating the impact of adopting this guidance. In May 2014, FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606),” which is the new comprehensive revenue recognition standard that will supersede all existing revenue recognition guidance under U.S. GAAP. The standard’s core principle is that a company will recognize revenue when it transfers promised goods or services to a customer in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. This ASU is effective for annual and interim periods beginning on or after December 15, 2017, and early adoption will be permitted as of the original effective date of December 15, 2016 in ASU 2014-09. Companies will have the option of using either a full retrospective approach or a modified approach to adopt the guidance in the ASU. We are currently evaluating the impact of adopting this guidance. In April 2014, the FASB issued ASU No. 2014-08 (“ASU 2014-08”) “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” ASU 2014-08 raises the threshold for a disposal to qualify as a discontinued operation and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of a discontinued operation. This ASU was effective for annual periods beginning on or after December 15, 2014. Early adoption was permitted but only for disposals that were not reported in financial statements previously issued. The Company adopted ASU 2014-08 on January 1, 2015, and it had no impact on the unaudited condensed consolidated financial statements.

Other Matters

Other Matters	9 Months Ended
	Sep. 30, 2015
Other Matters Disclosure [Abstract]
Other Matters	Note 16. Other Matters The Company is currently in a comment letter process with the Staff of the Securities and Exchange Commission relating to an ongoing periodic review of the Company's Form 10-K for the year ended December 31, 2014. The current correspondence relates to the accounting treatment for the formation of the Company's international joint ventures under U.S. Generally Accepted Accounting Principles and whether such joint ventures should potentially have been consolidated in the Company's historical results. The Company's Board of Directors also formed a Special Committee consisting of independent directors to review the accounting treatment related to certain of the Company's international joint venture and other transactions. The Special Committee has completed its review as of the date of this Form 10-Q. See Note 17 for further information on the result of the Special Committee’s review. On August 5, 2015, Mr. Cole resigned as the Company’s Chairman of the Board, President, Chief Executive Officer and as a director of the Company effective immediately. Upon Mr. Cole’s resignation, Mr. F. Peter Cuneo, a member of the Company’s Board of Directors, was appointed the Company’s Chairman of the Board and Interim Chief Executive Officer. Under the terms of a binding term sheet with Mr. Cole, the Company recognized a one-time pre-tax charge of approximately $4.6 million in the Current Quarter. Under the terms of Mr. Cuneo’s agreement as Interim Chief Executive Officer, the Company recognized a one-time pre-tax charge of approximately $1.2 million in the Current Quarter. As a result of a comprehensive review of the Company’s license agreements and relationships with its licensees and based on current business conditions, the Company increased its provision for doubtful accounts and wrote off uncollectible accounts, which in the aggregate amounted to bad debt expense of approximately $12.2 million, which is included in the Company’s selling, general and administrative expenses for the Current Quarter. During the Current Quarter and Current Nine Months, the Company included in its selling, general and administrative expenses approximately $4.1 million and $6.5 million, respectively, of charges for professional fees associated with the continuing correspondence with the Staff of the SEC, the Special Committee’s review, and severance costs related to the transition of the Company’s management (which excludes the $4.6 million noted above under the terms of a binding term sheet with Mr. Cole.) During the Company’s preparation of its 2014 Federal tax return it was determined that an adjustment of approximately $3.8 million was necessary, which is included in the provision for income taxes for the Current Quarter.

Restatement

Restatement	9 Months Ended
	Sep. 30, 2015
Accounting Changes And Error Corrections [Abstract]
Restatement	Note 17. Restatement As previously discussed, a Special Committee of the Company’s Board of Directors, along with the Special Committee’s independent legal and accounting advisors, has been conducting a review of the accounting treatment related to certain of the Company’s transactions (see Note 16). The advisors have presented their analysis and conclusions to the Special Committee and to the Company’s current management team. The Special Committee has now completed the review. Based on the Special Committee’s review and additional review by the Company’s Audit Committee and current management team, the Board of Directors, Audit Committee and the Company’s current management team concluded that the Company will restate its historical financial statements in respect of (i) the fourth quarter and annual results of 2013, (ii) the 2014 fiscal year and each quarterly period thereof and (iii) the first and second quarters of 2015, to correct certain errors in accounting. These restatements include (i) the classification of contractually obligated expenses, retail support and other costs as selling, general and administrative expenses, as opposed to netting such expenses against licensing or other revenue, as applicable, (ii) inadequate support for revenue recognition relating to certain license agreements, and (iii) inadequate estimation of accruals related to retail support for certain license agreements. The Company intends to present restated financial statements as soon as practicable in an amended and restated annual report on Form 10-K for the year ended December 31, 2014, and amended and restated quarterly reports on Form 10-Q for the quarters ended March 31, 2015 and June 30, 2015. Accordingly, investors should no longer rely upon the Company’s previously filed financial statements and other financial disclosures in respect of the Restatement Periods. Adjustments to the Company’s previously reported unaudited condensed consolidated statements of income and comprehensive income are identified in the tables below: Three Months Ended September 30, 2014 Nine Months Ended September 30, 2014 As Previously Reported Adjustments As Restated As Previously Reported Adjustments As Restated Licensing revenue $ 95,070 $ (3,458 ) $ 91,612 $ 304,778 $ (5,444 ) $ 299,334 Other revenue 18,680 — 18,680 44,053 (5,363 ) 38,690 Total revenue 113,750 (3,458 ) 110,292 348,831 (10,807 ) 338,024 Selling, general and administrative expenses 50,190 (3,312 ) 46,878 142,685 (4,188 ) 138,497 Operating income 63,560 (146 ) 63,414 206,146 (6,619 ) 199,527 Income before taxes 47,119 (146 ) 46,973 195,075 (6,619 ) 188,456 Provision for income taxes 9,907 (51 ) 9,856 56,239 (2,317 ) 53,922 Net income 37,212 (95 ) 37,117 138,836 (4,302 ) 134,534 Net income attributable to Iconix Brand Group, Inc. $ 33,779 $ (95 ) $ 33,684 $ 128,866 $ (4,302 ) $ 124,564 Earnings per share: Basic $ 0.70 $ 0.00 $ 0.70 $ 2.65 $ (0.09 ) $ 2.56 Diluted $ 0.58 $ 0.00 $ 0.58 $ 2.21 $ (0.07 ) $ 2.14 Comprehensive income $ 10,738 $ (95 ) $ 10,643 $ 109,742 $ (4,302 ) $ 105,440 Comprehensive income attributable to Iconix Brand Group, Inc. $ 7,305 $ (95 ) $ 7,210 $ 99,772 $ (4,302 ) $ 95,470

Trademarks and Other Intangib25

Trademarks and Other Intangibles, net (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Trademarks and Other Intangibles, net	Trademarks and other intangibles, net, consist of the following: September 30, 2015 December 31, 2014 Estimated Lives in Years Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Indefinite-lived trademarks and copyrights Indefinite $ 2,173,714 $ — $ 2,012,333 $ — Definite-lived trademarks 10-15 19,634 11,809 19,629 10,985 Non-compete agreements 2-15 940 627 940 450 Licensing contracts 1-9 25,173 22,493 24,323 21,249 $ 2,219,461 $ 34,929 $ 2,057,225 $ 32,684 Trademarks and other intangibles, net $ 2,184,532 $ 2,024,541

Acquisitions, Joint Ventures 26

Acquisitions, Joint Ventures and Investments (Tables)	9 Months Ended
	Sep. 30, 2015
Iconix China
Reconciliation of Cash Paid to Sellers and Fair Value of Sellers Non-Controlling Interest	The following is a reconciliation of consideration paid to Novel: Cash paid to Novel $ 40,400 Shares issued to Novel 15,703 Offset of accounts receivable 1,269 Fair value of 50% interest in Iconix China $ 57,372
Estimated Fair Value of Assets Acquired	The estimated fair value of the assets acquired, less liabilities assumed (which is preliminary and subject to change), is allocated as follows: Fair value of 50% interest in Iconix China $ 57,372 Book value of Company equity investment prior to 2015 Buy-out 10,006 Gain on re-measurement of initial equity investment 47,365 $ 114,743 Trademarks 40,500 Investments in private companies 42,659 Cash 20,184 Other assets 5,997 Accrued expenses (447 ) Goodwill 5,850 $ 114,743
Investments	Investments in Iconix China Through our acquisition of the remaining 50% interest of Iconix China (see above), we have equity interests in the following private companies including; Candies Shanghai Fashion Co., Ltd. (which can be put by the Company to Shanghai La Chappelle Fashion Co., Ltd. for cash based on a pre-determined formula), Ecko Industry (Shanghai) Co. Ltd., Ningbo Material Girl Fashion Co., Ltd., Tangli International Holdings Ltd., Xi Ha Clothing and Northeast Socks. Brands Placed Partner Ownership by Iconix China Value of Investment As of September 30, Candie’s Candies Shanghai Fashion Co., Ltd. 20 % $ 9,494 Marc Ecko Marc Ecko China Ltd. 15 % 2,293 Material Girl Ningbo Material Girl Fashion Co., Ltd. 20 % 5,439 Ed Hardy Tangli International Holdings Ltd, 20 % 10,486 Ecko Unltd Ecko Industry (Shanghai) Co., Ltd. 20 % 11,158 Joe Boxer Joe Boxer China, Ltd. 25 % 3,789 $ 42,659
Strawberry Shortcake
Estimated Fair Value of Assets Acquired	The cash paid to the Seller and the estimated fair value of the assets acquired (which is preliminary and subject to change), is allocated as follows: Cash paid to AG by the Company $ 105,000 Trademarks $ 91,007 License agreements 800 Note receivable 9,470 Accounts receivable 3,223 Goodwill 500 $ 105,000
Pony International, LLC.
Reconciliation of Cash Paid to Sellers and Fair Value of Sellers Non-Controlling Interest	The following table is a reconciliation of cash paid to Pony Sellers and the fair value of ALS’s non-controlling interest (which is preliminary and subject to change): Cash paid to Pony Sellers $ 37,000 Fair value of 25% non-controlling interest to ALS 12,333 Fair value of PONY $ 49,333
Estimated Fair Value of Assets Acquired	The estimated fair value of the assets acquired is allocated as follows: Trademarks $ 46,750 License agreements 250 Accounts receivable 2,000 Goodwill 333 Fair value of PONY $ 49,333

Other Revenue (Tables)

Other Revenue (Tables)	9 Months Ended
	Sep. 30, 2015
Other Income And Expenses [Abstract]
Schedule of Other Revenue	The following table details transactions comprising other revenue in the consolidated income statements: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 LCP (see Note 3) $ — $ — $ — $ 3,971 Iconix SE Asia (see Note 3) — 18,680 — 26,932 Sharper Image- eCommerce/Domain Name — — — 7,787 Total other revenue $ — $ 18,680 $ — $ 38,690

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Estimated Fair Values of Other Financial Instruments	The estimated fair values of other financial instruments subject to fair value disclosures, determined based on Level One inputs including broker quotes or quoted market prices or rates for the same or similar instruments and the related carrying amounts are as follows: September 30, 2015 December 31, 2014 Carrying Fair Value Carrying Fair Value Long-term debt, including current portion $ 1,471,642 $ 1,418,987 $ 1,394,077 $ 1,601,418

Debt Arrangements (Tables)

Debt Arrangements (Tables)	9 Months Ended
	Sep. 30, 2015
Net Carrying Amount of Debt	The Company’s net carrying amount of debt is comprised of the following: September 30, 2015 December 31, 2014 Senior Secured Notes $ 728,189 $ 774,030 1.50% Convertible Notes 353,032 339,943 2.50% Convertible Notes 290,421 280,104 Variable Funding Note 100,000 — Total $ 1,471,642 $ 1,394,077
Company's Debt Maturities on Calendar Year Basis	As of September 30, 2015, the Company’s debt maturities on a calendar year basis are as follows: Total Oct 1 through December 2015 2016 2017 2018 2019 Thereafter Senior Secured Notes $ 728,189 $ 15,282 $ 61,123 $ 61,123 $ 61,123 $ 61,123 $ 468,415 1.50% Convertible Notes (1) $ 353,032 — — — 353,032 — 2.50% Convertible Notes (2) $ 290,421 — 290,421 — — — — Variable Funding Notes $ 100,000 100,000 Total $ 1,471,642 $ 15,282 $ 351,544 $ 61,123 $ 514,155 $ 61,123 $ 468,415 (1) (2) Reflects the net debt carrying amount of the 2.50% Convertible Notes in the consolidated balance sheet as of September 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 2.50% Convertible Notes is $300.0 million.
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Details of Convertible Notes Reflected on Consolidated Balance Sheet	As of September 30, 2015 and December 31, 2014, the amount of the 1.50% Convertible Notes accounted for as a liability was approximately $353.0 million and $339.9 million, respectively, and is reflected on the unaudited condensed consolidated balance sheets as follows: September 30, 2015 December 31, 2014 Equity component carrying amount $ 49,931 $ 49,931 Unamortized discount 46,967 60,057 Net debt carrying amount 353,032 339,943
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Details of Convertible Notes Reflected on Consolidated Balance Sheet	As of September 30, 2015 and December 31, 2014, the amount of the 2.50% Convertible Notes accounted for as a liability was approximately $290.4 million (which is included in current portion of long-term debt) and $280.1 million, respectively, and is reflected on the unaudited condensed consolidated balance sheets as follows: September 30, 2015 December 31, 2014 Equity component carrying amount $ 35,996 $ 35,996 Unamortized discount 9,579 19,896 Net debt carrying amount 290,421 280,104

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Summary of Repurchase Agreements	The following table illustrates the activity under the Repurchase Programs, in the aggregate, for FY 2015, FY 2014, FY 2013, FY 2012 and FY 2011: # of shares repurchased as part of stock repurchase programs Cost of shares repurchased (in 000’s) Weighted Average Price Q3 YTD 2015 360,000 $ 12,391 $ 34.42 FY 2014 4,994,578 193,434 38.73 FY 2013 15,812,566 436,419 27.60 FY 2012 7,185,257 125,341 17.44 FY 2011 1,150,000 19,138 16.64 Total, FY 2011 through September 30, 2015 29,502,401 $ 786,723 $ 26.67
Summary of Stock Options Activity and Related Information	Summaries of the Company’s stock options, warrants (other than warrants issued related to our 1.50% Convertible Notes and 2.50% Convertible Notes) and performance related options activity, and related information for the Current Nine Months are as follows: Options Options Weighted Exercise Price Outstanding at January 1, 2015 141,077 $ 12.10 Granted — — Canceled — — Exercised (15,000 ) 16.33 Expired/Forfeited (16,077 ) 3.11 Outstanding at September 30, 2015 110,000 $ 12.84 Exercisable at September 30, 2015 110,000 $ 12.84 Warrants Warrants Weighted Average Exercise Price Outstanding at January 1, 2015 20,000 $ 6.65 Granted — — Canceled — — Exercised — — Expired/Forfeited — — Outstanding at September 30, 2015 20,000 $ 6.65 Exercisable at September 30, 2015 20,000 $ 6.65
Summary of Unvested Restricted Stock	The following tables summarize information about unvested restricted stock transactions: Shares Weighted Average Grant Date Fair Value Non-vested, January 1, 2015 2,699,732 $ 22.40 Granted 203,229 25.55 Vested (748,027 ) 29.18 Forfeited/Canceled (77,376 ) 34.30 Non-vested, September 30, 2015 2,077,558 $ 19.82

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Reconciliation of Weighted Average Shares Used in Calculating Basic and Diluted Earnings Per Share	A reconciliation of weighted average shares used in calculating basic and diluted earnings per share follows: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2015 2014 2015 2014 Basic 48,310 47,991 48,238 48,682 Effect of exercise of stock options — 987 77 1,036 Effect of assuming vesting of performance related to restricted stock-based awards — 381 127 Effect of assumed vesting of restricted stock — 1,387 1,388 1,369 Effect of convertible notes subject to conversion — 5,753 783 5,411 Effect of convertible notes warrants subject to conversion — 1,958 — 1,681 Diluted 48,310 58,457 50,486 58,306

Segment and Geographic Data (Ta

Segment and Geographic Data (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Net Revenues by Type of License and Information by Geographic Region	Reportable data for the Company’s operating segments were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 (restated) 2015 2014 (restated) Licensing and other revenue: Men's $ 20,220 $ 24,433 $ 64,041 $ 73,552 Women's 34,519 32,998 114,670 114,435 Home 9,108 10,968 28,122 33,189 Entertainment 25,088 23,213 72,122 78,158 Corporate — 18,680 — 38,690 $ 88,935 $ 110,292 $ 278,955 $ 338,024 Operating income (loss): Men's $ 4,084 $ 10,818 $ 30,798 $ 40,895 Women's 26,449 27,022 94,144 97,170 Home 7,486 8,959 22,847 27,944 Entertainment 8,409 8,742 23,964 24,351 Corporate (23,253 ) 7,873 (46,424 ) 9,167 $ 23,175 $ 63,414 $ 125,329 $ 199,527 Licensing and other revenue by category: Direct-to-retail license $ 34,510 $ 34,949 $ 119,061 $ 124,178 Wholesale licenses 41,733 45,963 124,436 132,535 Other licenses 12,692 10,700 35,458 42,621 Other revenue — 18,680 — 38,690 $ 88,935 $ 110,292 $ 278,955 $ 338,024 Licensing and other revenue by geographic region: United States $ 62,319 $ 64,573 $ 195,543 $ 220,598 Japan 7,357 6,565 23,367 23,084 Other (1) 19,259 39,154 60,045 94,342 $ 88,935 $ 110,292 $ 278,955 $ 338,024 (1) No single country represented 10% of the Company’s revenues within “Other” in this table for the periods presented.

Other Assets- Current and Lon33

Other Assets- Current and Long-Term(Tables)	9 Months Ended
	Sep. 30, 2015
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Other Assets-Current and Long-Term	September 30, 2015 December 31, 2014 (restated) Other assets- current consisted of the following: Notes receivables on sale of trademarks $ 22,273 $ 24,219 Note receivable in connection with Strawberry Shortcake acquisition (1) 5,000 — Due from AG 3,434 — Prepaid advertising 3,640 6,633 Prepaid expenses 1,445 724 Short-term receivable- Beagle note receivable — 2,085 Deferred charges 4,045 1,191 Prepaid taxes 5,902 26,448 Prepaid insurance 142 439 Due from related parties 3,496 3,331 Other current assets 1,893 1,711 $ 51,270 $ 66,781 (1) The Note receivable in connection with Strawberry Shortcake acquisition represents amounts due from AG in respect of non-compete payments pursuant to a License Agreement entered into with AG simultaneously with the closing of the transaction. September 30, December 31, 2015 2014 (restated) Other noncurrent assets consisted of the following: Due from ABC $ 12,718 $ 14,644 Notes Receivable from JV Partners 26,263 38,697 Prepaid Interest 8,716 9,265 Deposits 621 633 Other noncurrent assets 148 95 $ 48,466 $ 63,334

Restatement (Table)

Restatement (Table)	9 Months Ended
	Sep. 30, 2015
Accounting Changes And Error Corrections [Abstract]
Adjustment previously reported unaudited condensed consolidated statements of income and comprehensive income	Adjustments to the Company’s previously reported unaudited condensed consolidated statements of income and comprehensive income are identified in the tables below: Three Months Ended September 30, 2014 Nine Months Ended September 30, 2014 As Previously Reported Adjustments As Restated As Previously Reported Adjustments As Restated Licensing revenue $ 95,070 $ (3,458 ) $ 91,612 $ 304,778 $ (5,444 ) $ 299,334 Other revenue 18,680 — 18,680 44,053 (5,363 ) 38,690 Total revenue 113,750 (3,458 ) 110,292 348,831 (10,807 ) 338,024 Selling, general and administrative expenses 50,190 (3,312 ) 46,878 142,685 (4,188 ) 138,497 Operating income 63,560 (146 ) 63,414 206,146 (6,619 ) 199,527 Income before taxes 47,119 (146 ) 46,973 195,075 (6,619 ) 188,456 Provision for income taxes 9,907 (51 ) 9,856 56,239 (2,317 ) 53,922 Net income 37,212 (95 ) 37,117 138,836 (4,302 ) 134,534 Net income attributable to Iconix Brand Group, Inc. $ 33,779 $ (95 ) $ 33,684 $ 128,866 $ (4,302 ) $ 124,564 Earnings per share: Basic $ 0.70 $ 0.00 $ 0.70 $ 2.65 $ (0.09 ) $ 2.56 Diluted $ 0.58 $ 0.00 $ 0.58 $ 2.21 $ (0.07 ) $ 2.14 Comprehensive income $ 10,738 $ (95 ) $ 10,643 $ 109,742 $ (4,302 ) $ 105,440 Comprehensive income attributable to Iconix Brand Group, Inc. $ 7,305 $ (95 ) $ 7,210 $ 99,772 $ (4,302 ) $ 95,470

Trademarks and Other Intangib35

Trademarks and Other Intangibles, net (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Intangible Assets by Major Class [Line Items]
Gross Carrying Amount	$ 2,219,461	$ 2,057,225
Accumulated Amortization	34,929	32,684
Net Carrying Amount	2,184,532	2,024,541
Indefinite-lived trademarks and copyrights
Intangible Assets by Major Class [Line Items]
Indefinite-lived, Gross Carrying Amount	2,173,714	2,012,333
Definite-lived trademarks
Intangible Assets by Major Class [Line Items]
Finite Lived, Gross Carrying Amount	19,634	19,629
Accumulated Amortization	$ 11,809	10,985
Definite-lived trademarks | Minimum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	10 years
Definite-lived trademarks | Maximum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	15 years
Non-compete agreements
Intangible Assets by Major Class [Line Items]
Finite Lived, Gross Carrying Amount	$ 940	940
Accumulated Amortization	$ 627	450
Non-compete agreements | Minimum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	2 years
Non-compete agreements | Maximum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	15 years
Licensing contracts
Intangible Assets by Major Class [Line Items]
Finite Lived, Gross Carrying Amount	$ 25,173	24,323
Accumulated Amortization	$ 22,493	$ 21,249
Licensing contracts | Minimum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	1 year
Licensing contracts | Maximum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	9 years

Trademarks and Other Intangib36

Trademarks and Other Intangibles, net - Additional Information (Detail) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	Mar. 31, 2015	Feb. 28, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Intangible Assets by Major Class [Line Items]
Amortization expense for intangible assets			$ 700,000	$ 900,000	$ 2,416,000	$ 3,392,000
Impairment of intangible assets, indefinite-lived			0	0	0	0
Impairment of intangible assets, finite-lived			$ 0	$ 0	$ 0	$ 0
Iconix China
Intangible Assets by Major Class [Line Items]
Controlling interest	50.00%
Interest acquired, including previously acquired interest	100.00%
Iconix China | Trademarks
Intangible Assets by Major Class [Line Items]
Increase in value of indefinite-lived intangible assets	$ 40,500,000
Strawberry Shortcake
Intangible Assets by Major Class [Line Items]
Increase in value of indefinite-lived trademarks and licensing contracts	$ 91,800,000
Pony International, LLC.
Intangible Assets by Major Class [Line Items]
Controlling interest		75.00%
Increase in value of indefinite-lived trademarks and licensing contracts		$ 47,000,000
Non-controlling interest		25.00%

Acquisitions, Joint Ventures 37

Acquisitions, Joint Ventures and Investments - Additional Information (Detail) ₨ in Millions

Sep. 30, 2015USD ($)

Jul. 06, 2015USD ($)

Dec. 31, 2014USD ($)

Mar. 31, 2014USD ($)

Nov. 30, 2013USD ($)

Oct. 31, 2013USD ($)

Sep. 30, 2013USD ($)

Jun. 30, 2013USD ($)

Apr. 26, 2011USD ($)

Jun. 03, 2010USD ($)

Dec. 31, 2009USD ($)

Nov. 07, 2007USD ($)

Mar. 31, 2015USD ($)

Feb. 28, 2015USD ($)

Dec. 31, 2014USD ($)

Oct. 31, 2014USD ($)

Sep. 30, 2014USD ($)

Jul. 31, 2014USD ($)

Jun. 30, 2014USD ($)

Mar. 31, 2014USD ($)Installment

Feb. 28, 2014USD ($)

Jan. 31, 2014USD ($)

Nov. 30, 2013USD ($)

Oct. 31, 2013USD ($)Installment

Sep. 30, 2013USD ($)

Jul. 31, 2013USD ($)

Jun. 30, 2013USD ($)

Feb. 28, 2013USD ($)

Dec. 31, 2012USD ($)

Jun. 30, 2012USD ($)

May. 31, 2012USD ($)

May. 31, 2011USD ($)

Jul. 31, 2010USD ($)

Jun. 30, 2010USD ($)

Mar. 31, 2010USD ($)

May. 31, 2009USD ($)shares

Sep. 30, 2008USD ($)

Sep. 30, 2015USD ($)

Sep. 30, 2015USD ($)

Sep. 30, 2014USD ($)

Dec. 31, 2014USD ($)

Dec. 31, 2013USD ($)

Jun. 30, 2013INR (₨)

Sep. 30, 2009USD ($)

Mar. 31, 2009

Schedule of Investments [Line Items]

Cash payment for acquisition of assets

$ 2,500,000

Additional paid-in capital

$ 974,552,000

$ 948,714,000

$ 948,714,000

$ 974,552,000

$ 974,552,000

$ 948,714,000

Purchase price Percentage of Agreed value

120.00%

120.00%

Note receivable

[1]

$ 5,000,000

5,000,000

$ 5,000,000

Administrative Manager

Schedule of Investments [Line Items]

Percentage of gross revenue paid monthly as services fee

5.00%

Local Manager

Schedule of Investments [Line Items]

Percentage of gross revenue paid monthly as services fee

15.00%

Five-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Sep. 17, 2019

Eight-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Sep. 17, 2022

Iconix Europe

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

1.00%

Equity interest acquired

51.00%

Percentage of interest sold in equity method investment

50.00%

Agreed price for sale of interest in a subsidiary

$ 4,000,000

Payment received upon sale interest in subsidiary

$ 1,500,000

Scion

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

Business acquisition purchase price, cash paid

$ 6,000,000

Equity interest acquired

100.00%

Decrease in restricted cash

$ 8,500,000

Allowance for doubtful accounts receivable

2,700,000

2,700,000

2,700,000

Decrease in accounts receivable

$ 5,800,000

5,800,000

5,800,000

Additional paid-in capital

$ 800,000

Iconix Middle East

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

50.00%

Agreed price for sale of interest in a subsidiary

$ 18,800,000

18,800,000

18,800,000

Payment received upon sale interest in subsidiary

6,300,000

Receivable for investments sold

$ 12,300,000

$ 12,500,000

$ 12,500,000

$ 12,300,000

$ 12,300,000

12,500,000

Committed amount receivable period

24 months

Gain on sale of interest in subsidiary

10,300,000

Purchase price Percentage of Agreed value

120.00%

120.00%

120.00%

Payment made to subsidiary for diligence and Market analysis

$ 3,100,000

Iconix Middle East | Two Year Call Option

Schedule of Investments [Line Items]

Call option period

6 months

Call option commencement date

Dec. 19, 2016

Payment for the purchased call option

$ 1,800,000

Iconix Middle East | Five-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Dec. 19, 2019

Multiplier on put and call options

5.5

Iconix Middle East | Eight-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Dec. 19, 2022

Multiplier on put and call options

5.5

Iconix Middle East | Maximum | Two Year Call Option

Schedule of Investments [Line Items]

Percentage of equity interest subject to call option

5.00%

Iconix Middle East | Minimum | Five-Year Put/Call Options

Schedule of Investments [Line Items]

Royalty revenue

$ 12,000,000

Iconix Middle East | Minimum | Eight-Year Put/Call Options

Schedule of Investments [Line Items]

Royalty revenue

12,000,000

Iconix Middle East | Other assets - current

Schedule of Investments [Line Items]

Receivable for investments sold

$ 6,300,000

$ 6,300,000

6,300,000

Iconix Middle East | Other Assets

Schedule of Investments [Line Items]

Receivable for investments sold

6,000,000

6,000,000

6,000,000

LC Partners U.S. LLC

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

Agreed price for sale of interest in a subsidiary

$ 4,000,000

$ 4,000,000

Payment received upon sale interest in subsidiary

800,000

Receivable for investments sold

2,400,000

$ 3,200,000

$ 3,200,000

2,400,000

2,400,000

Number of equal annual installments | Installment

4

Net gain recognized on sale of interest in subsidiary

$ 4,000,000

Equity method investment put option value multiplier times net wholesale sales

0.10

LC Partners U.S. LLC | Put Option

Schedule of Investments [Line Items]

Payment for the purchased call option

$ 4,000

Multiplier on put and call options

5

LC Partners U.S. LLC | Other assets - current

Schedule of Investments [Line Items]

Receivable for investments sold

800,000

800,000

$ 800,000

LC Partners U.S. LLC | Other Assets

Schedule of Investments [Line Items]

Receivable for investments sold

1,600,000

1,600,000

1,600,000

Iconix Southeast Asia

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

Agreed price for sale of interest in a subsidiary

$ 15,900,000

Payment received upon sale interest in subsidiary

$ 4,000,000

$ 7,500,000

Receivable for investments sold

17,700,000

$ 4,500,000

$ 4,500,000

17,700,000

17,700,000

Committed amount receivable period

24 months

Gain on sale of interest in subsidiary

8,300,000

$ 2,700,000

Purchase price Percentage of Agreed value

120.00%

120.00%

Price for sale of interest in a subsidiary

$ 12,000,000

$ 12,000,000

Business acquisition transaction costs

2,000,000

Marketing costs incurred

5,400,000

Consulting costs

2,000,000

Iconix Southeast Asia | Lee Cooper And Umbro Brands

Schedule of Investments [Line Items]

Agreed price for sale of interest in a subsidiary

$ 21,500,000

$ 21,500,000

Payment received upon sale interest in subsidiary

$ 4,300,000

Gain on sale of interest in subsidiary

$ 18,700,000

Guaranteed minimum distributions

5,100,000

5,100,000

$ 5,100,000

Iconix Southeast Asia | Administrative Manager

Schedule of Investments [Line Items]

Percentage of gross revenue paid monthly as services fee

5.00%

Iconix Southeast Asia | Local Manager

Schedule of Investments [Line Items]

Percentage of gross revenue paid monthly as services fee

15.00%

Iconix Southeast Asia | Two Year Call Option

Schedule of Investments [Line Items]

Call option period

6 months

Call option commencement date

Oct. 1, 2015

Payment for the purchased call option

$ 38,400,000

Iconix Southeast Asia | Two Year Call Option | Multiplier Rate One

Schedule of Investments [Line Items]

Multiplier on put and call options

0.10

Iconix Southeast Asia | Two Year Call Option | Multiplier Rate Two

Schedule of Investments [Line Items]

Multiplier on put and call options

1.15

Iconix Southeast Asia | Five-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Oct. 1, 2018

Iconix Southeast Asia | Five-Year Put/Call Options | Europe

Schedule of Investments [Line Items]

Multiplier on put and call options

5.5

Iconix Southeast Asia | Eight-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Oct. 1, 2021

Iconix Southeast Asia | Eight-Year Put/Call Options | Europe

Schedule of Investments [Line Items]

Multiplier on put and call options

5.5

Iconix Southeast Asia | Maximum | Two Year Call Option

Schedule of Investments [Line Items]

Percentage of equity interest subject to call option

5.00%

Iconix Southeast Asia | Minimum | Guarantee of Business Revenue

Schedule of Investments [Line Items]

Guaranteed minimum distributions

2,500,000

2,500,000

$ 2,500,000

Iconix Southeast Asia | Minimum | Five-Year Put/Call Options

Schedule of Investments [Line Items]

Agreed Value

15,500,000

15,500,000

15,500,000

Iconix Southeast Asia | Minimum | Five-Year Put/Call Options | Europe

Schedule of Investments [Line Items]

Agreed Value

7,600,000

7,600,000

7,600,000

Iconix Southeast Asia | Minimum | Eight-Year Put/Call Options | Europe

Schedule of Investments [Line Items]

Agreed Value

7,600,000

7,600,000

7,600,000

Iconix Southeast Asia | Other assets - current

Schedule of Investments [Line Items]

Receivable for investments sold

8,200,000

8,200,000

8,200,000

Iconix Southeast Asia | Other Assets

Schedule of Investments [Line Items]

Receivable for investments sold

9,500,000

9,500,000

9,500,000

Iconix Israel

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

Payment received upon sale interest in subsidiary

$ 1,000,000

Receivable for investments sold

1,000,000

$ 2,300,000

$ 2,300,000

1,000,000

$ 1,000,000

Committed amount receivable period

36 months

Gain on sale of interest in subsidiary

2,300,000

Percentage of equity interest subject to call option

5.00%

Price for sale of interest in a subsidiary

$ 3,300,000

$ 3,300,000

Iconix Israel | Call Option | Multiplier Rate One

Schedule of Investments [Line Items]

Multiplier on put and call options

0.05

Iconix Israel | Call Option | Multiplier Rate Two

Schedule of Investments [Line Items]

Multiplier on put and call options

6.5

Iconix Israel | Other assets - current

Schedule of Investments [Line Items]

Receivable for investments sold

800,000

800,000

$ 800,000

Iconix Israel | Other Assets

Schedule of Investments [Line Items]

Receivable for investments sold

200,000

200,000

$ 200,000

Iconix Australia

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

Gain on sale of interest in subsidiary

$ 5,100,000

Price for sale of interest in a subsidiary

$ 7,200,000

$ 7,200,000

Iconix Australia | Two Year Call Option

Schedule of Investments [Line Items]

Call option period

6 months

Call option commencement date

Sep. 17, 2015

Multiplier on put and call options

6.5

Iconix Australia | Five-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option commencement date

Sep. 17, 2017

Iconix Australia | Four Year Put And Call Option

Schedule of Investments [Line Items]

Multiplier on put and call options

5

Iconix Australia | Maximum | Two Year Call Option

Schedule of Investments [Line Items]

Percentage of equity interest subject to call option

5.00%

Iconix Canada

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

Agreed price for sale of interest in a subsidiary

$ 17,800,000

$ 17,800,000

Payment received upon sale interest in subsidiary

8,900,000

Receivable for investments sold

5,700,000

$ 8,900,000

$ 8,900,000

5,700,000

$ 5,700,000

Committed amount receivable period

5 years

Net gain recognized on sale of interest in subsidiary

$ 9,800,000

Option to purchase Encumbered Canadian Assets description

Ico Brands has an option to purchase the Encumbered Canadian Assets for one dollar within one year following the earlier of (i) January 15, 2020 and (ii) the later of (a) the release of such assets from the Company’s securitization and (b) Ico Brands receipt of notice of such release.

Option to purchase Encumbered Canadian Assets price

1

Liquidated damages obligation

4,900,000

4,900,000

$ 4,900,000

Iconix Canada | Guarantee of Business Revenue

Schedule of Investments [Line Items]

Royalty revenue

2,700,000

Iconix Canada | Call Option

Schedule of Investments [Line Items]

Percentage of equity interest subject to call option

5.00%

Payment for the purchased call option

$ 1,500,000

Multiplier on put and call options

5.5

Percentage of amount obtained for options

5.00%

Iconix Canada | Other assets - current

Schedule of Investments [Line Items]

Receivable for investments sold

2,900,000

2,900,000

$ 2,900,000

Iconix Canada | Other Assets

Schedule of Investments [Line Items]

Receivable for investments sold

2,800,000

2,800,000

2,800,000

Iconix Lifestyle India Private Limited

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

Receivable for investments sold

$ 4,000,000

4,000,000

Net gain recognized on sale of interest in subsidiary

5,600,000

Price for sale of interest in a subsidiary

6,000,000

6,000,000

Note receivable

1,900,000

1,900,000

1,900,000

Iconix Lifestyle India Private Limited | Other assets - current

Schedule of Investments [Line Items]

Note receivable

1,000,000

1,000,000

1,000,000

Iconix Lifestyle India Private Limited | Other Assets

Schedule of Investments [Line Items]

Note receivable

900,000

900,000

900,000

Iconix China

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

Business acquisition total purchase price

$ 57,400,000

Business acquisition purchase price, cash paid

40,400,000

Business acquisition purchase price, common stock issued, value

$ 15,703,000

Equity interest acquired

100.00%

Goodwill

5,900,000

5,900,000

5,900,000

Revenues

300,000

300,000

Selling, general and administrative expenses period increase

600,000

1,200,000

Other income period increase

600,000

Equity interests aggregate fair value

42,659,000

42,659,000

42,659,000

Strawberry Shortcake

Schedule of Investments [Line Items]

Business acquisition purchase price, cash paid

$ 105,000,000

Goodwill

500,000

500,000

500,000

Revenues

2,600,000

$ 6,100,000

Quarterly installment period

2 years

Strawberry Shortcake | Notes Receivable

Schedule of Investments [Line Items]

Notes receivable principal amount

10,000,000

Pony International, LLC.

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

75.00%

Business acquisition purchase price, cash paid

$ 37,000,000

Goodwill

$ 300,000

300,000

$ 300,000

Revenues

$ 700,000

$ 1,800,000

Percentage of minority interest in subsidiary

25.00%

Artful Dodger | Scion

Schedule of Investments [Line Items]

Business acquisition purchase price, cash paid

$ 15,000,000

BBC Ice Cream LLC

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

Artful Holdings LLC

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

100.00%

Equity method of accounting | Iconix Lifestyle India Private Limited

Schedule of Investments [Line Items]

Payment received upon sale interest in subsidiary

$ 2,000,000

Committed amount receivable period

48 months

Equity method of accounting | Iconix China

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

50.00%

50.00%

Cost method of accounting | Scion | Variable Interest Entity, Not Primary Beneficiary

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

16.60%

Percentage of interest sold in equity method investment

16.60%

Cash collateral released and distributed to the Scion members

$ 3,300,000

Cash collateral deposited under the terms of the entity's financing agreements

$ 11,800,000

Novel | Iconix China

Schedule of Investments [Line Items]

Business acquisition purchase price, cash paid

40,400,000

Offset of accounts receivable

$ 1,269,000

Novel | Equity method of accounting

Schedule of Investments [Line Items]

Committed contribution to joint venture

$ 20,000,000

$ 9,000,000

Cash payment for acquisition of assets

$ 2,000,000

$ 3,000,000

$ 4,000,000

8,000,000

Beagle Scout LLC | Peanuts Worldwide

Schedule of Investments [Line Items]

Cash payment for acquisition of assets

$ 34,000,000

Percentage of minority interest in subsidiary

20.00%

Notes loaned to subsidiary

$ 17,500,000

Notes receivable, annual interest rate

6.00%

Notes receivable, minimum principal annual installments

$ 2,200,000

Notes receivable, maturity date

Jun. 3, 2015

LF Centennial Limited | Iconix Southeast Asia

Schedule of Investments [Line Items]

Cost of brand strategy services

$ 500,000

Number of installments | Installment

4

Parent Company | Equity method of accounting

Schedule of Investments [Line Items]

Committed contribution to joint venture

5,000,000

Cash payment for acquisition of assets

$ 2,000,000

Additional amount agreed to be contributed as working capital

2,000,000

$ 2,000,000

₨ 100

Investments Associated with Iconix China Acquisition

Schedule of Investments [Line Items]

Equity interest acquired

100.00%

100.00%

100.00%

Equity interests aggregate fair value

$ 42,700,000

$ 42,700,000

$ 42,700,000

Iconix Latin America

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

Business acquisition purchase price, cash paid

$ 42,000,000

Equity interest acquired

100.00%

Hydraulic IP Holdings

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

51.00%

51.00%

51.00%

Business acquisition purchase price, cash paid

$ 6,000,000

Hydraulic IP Holdings | Top On International Group, LLC

Schedule of Investments [Line Items]

Percentage of minority interest in subsidiary

49.00%

49.00%

49.00%

NGX LLC

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

51.00%

Business acquisition purchase price, cash paid

$ 6,000,000

NGX LLC | NGO LLC

Schedule of Investments [Line Items]

Percentage of minority interest in subsidiary

49.00%

Alberta ULC

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

51.00%

Business acquisition purchase price, cash paid

$ 76,500,000

Buffalo Brand

Schedule of Investments [Line Items]

Percentage of minority interest in subsidiary

49.00%

Modern Amusement | Equity method of accounting

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

51.00%

Business acquisition purchase price, cash paid

$ 5,000,000

Icon Entertainment LLC | Peanuts Worldwide

Schedule of Investments [Line Items]

Cash payment for acquisition of assets

$ 141,000,000

Business Acquisition, Percentage of Voting Interests Acquired

80.00%

Business acquisition purchase price, cash paid

$ 172,100,000

Hardy Way

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

85.00%

Business acquisition total purchase price

$ 62,000,000

Hardy Way | Equity method of accounting

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

Business acquisition total purchase price

$ 17,000,000

Business acquisition purchase price, cash paid

9,000,000

Business acquisition purchase price, common stock issued, value

$ 8,000,000

Business acquisition purchase price, common stock issued, shares | shares

588,688

Hardy Way | Equity method of accounting | Addition capital

Schedule of Investments [Line Items]

Business acquisition purchase price, common stock issued, value

$ 1,000,000

Scion BBC LLC | BBC Ice Cream LLC

Schedule of Investments [Line Items]

Business acquisition purchase price, cash paid

$ 3,500,000

Equity interest acquired

50.00%

Iconix Brands | Call Option

Schedule of Investments [Line Items]

Percentage of equity interest subject to call option

5.00%

Payment for the purchased call option

$ 600,000

Multiplier on put and call options

5.5

Percentage of amount obtained for options

5.00%

Reliance Brands Limited | Equity method of accounting

Schedule of Investments [Line Items]

Additional amount agreed to be contributed as working capital

$ 500,000

$ 500,000

₨ 25

MG Icon | Equity method of accounting

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

Business acquisition total purchase price

$ 20,000,000

Acquisition of interest in MG Icon

4,000,000

$ 21,000,000

Amount to be paid to seller

$ 3,000,000

MG Icon | Equity method of accounting | Minimum

Schedule of Investments [Line Items]

Preferred profit distribution to the Company

23,000,000

MG Icon | Equity method of accounting | Other Liabilities-Current

Schedule of Investments [Line Items]

Amount to be paid to seller

$ 2,000,000

$ 2,000,000

$ 2,000,000

Marcy Media Holdings

Schedule of Investments [Line Items]

Cash payment for acquisition of assets

$ 32,000,000

Percentage of minority interest in subsidiary

5.00%

Complex Media Inc.

Schedule of Investments [Line Items]

Cash payment for acquisition of assets

$ 25,000,000

Percentage of minority interest in subsidiary

14.40%

14.40%

[1]

The Note receivable in connection with Strawberry Shortcake acquisition represents amounts due from AG in respect of non-compete payments pursuant to a License Agreement entered into with AG simultaneously with the closing of the transaction.

Reconciliation of Consideration

Reconciliation of Consideration Paid and Estimated Fair Value of Assets Acquired (Detail) - USD ($) $ in Thousands	1 Months Ended		9 Months Ended
	Mar. 31, 2015	Feb. 28, 2015	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Business Acquisition [Line Items]
Gain on re-measurement of initial equity investment			$ 47,365	$ 37,893
Goodwill			238,220		$ 231,738
Pony International, LLC.
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid		$ 37,000
Fair Value of non-controlling interest		12,333
Trademarks		46,750
Goodwill		333
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total		49,333
Accounts receivable		2,000
Pony International, LLC. | Licensing contracts
Business Acquisition [Line Items]
Finite intangible assets		$ 250
Iconix China
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid	$ 40,400
Fair Value of non-controlling interest	57,372		57,372
Book value of Company equity investment prior to 2015 Buy-out			10,006
Gain on re-measurement of initial equity investment			47,365
Business Combination, Reconciliation of Cash Paid and Fair Value of Sellers Non-controlling Interest			114,743
Trademarks			40,500
Investments in private companies			42,659
Cash			20,184
Other assets			5,997
Accrued expenses			(447)
Goodwill			5,850
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total			$ 114,743
Iconix China | Novel
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid	40,400
Shares issued	15,703
Offset of accounts receivable	1,269
Strawberry Shortcake
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid	105,000
Trademarks	91,007
Goodwill	500
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total	105,000
Note receivable	9,470
Accounts receivable	3,223
Strawberry Shortcake | American Greetings Corporation
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid	105,000
Strawberry Shortcake | Licensing contracts
Business Acquisition [Line Items]
Finite intangible assets	$ 800

Reconciliation of Considerati39

Reconciliation of Consideration Paid and Estimated Fair Value of Assets Acquired (Parenthetical) (Detail)	Mar. 31, 2015	Feb. 28, 2015
Iconix China
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	50.00%
Pony International, LLC.
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired		75.00%
Non-controlling interest		25.00%

Acquisitions, Joint Ventures 40

Acquisitions, Joint Ventures and Investment - Investments in Iconix China (Detail) - Iconix China $ in Thousands	Sep. 30, 2015USD ($)
Schedule of Investments [Line Items]
Value of Investment	$ 42,659
Candies Shanghai Fashion Co., Ltd.
Schedule of Investments [Line Items]
Ownership by Iconix China	20.00%
Value of Investment	$ 9,494
Marc Ecko China Ltd.
Schedule of Investments [Line Items]
Ownership by Iconix China	15.00%
Value of Investment	$ 2,293
Ningbo Material Girl Fashion Co., Ltd
Schedule of Investments [Line Items]
Ownership by Iconix China	20.00%
Value of Investment	$ 5,439
Tangli International Holdings Ltd,
Schedule of Investments [Line Items]
Ownership by Iconix China	20.00%
Value of Investment	$ 10,486
Ecko Industry (Shanghai) Co., Ltd.
Schedule of Investments [Line Items]
Ownership by Iconix China	20.00%
Value of Investment	$ 11,158
Joe Boxer China, Ltd.
Schedule of Investments [Line Items]
Ownership by Iconix China	25.00%
Value of Investment	$ 3,789

Schedule of Other Revenue (Deta

Schedule of Other Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014
Revenue [Line Items]
Other revenue	$ 18,680	$ 38,690
LC Partners U.S. LLC
Revenue [Line Items]
Other revenue		3,971
Iconix SE Asia
Revenue [Line Items]
Other revenue	$ 18,680	26,932
Sharper Image
Revenue [Line Items]
Other revenue		$ 7,787

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) (USD $) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Mar. 18, 2013	May. 23, 2011
Impaired Long Lived Assets Held And Used [Line Items]
Impairment of long-lived assets	$ 0	$ 0
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Impaired Long Lived Assets Held And Used [Line Items]
Debt instrument, interest rate, stated percentage	2.50%	2.50%	2.50%		2.50%
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Impaired Long Lived Assets Held And Used [Line Items]
Debt instrument, interest rate, stated percentage	1.50%	1.50%	1.50%	1.50%

Estimated Fair Values of Other

Estimated Fair Values of Other Financial Instruments (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Long-term debt, including current portion, Carrying Amount	$ 1,471,642	$ 1,394,077
Long-term debt, including current portion, Fair Value	$ 1,418,987	$ 1,601,418

Net Carrying Amount of Debt (De

Net Carrying Amount of Debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2015		Dec. 31, 2014
Debt Instrument [Line Items]
Long term debt	$ 1,471,642		$ 1,394,077
Senior Secured Notes
Debt Instrument [Line Items]
Long term debt	728,189		774,030
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Long term debt	353,032	[1]	339,943
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Long term debt	290,421	[2]	$ 280,104
Variable Funding Notes
Debt Instrument [Line Items]
Long term debt	$ 100,000
[1]	Reflects the net debt carrying amount of the 1.50% Convertible Notes in the consolidated balance sheet as of September 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 1.50% Convertible Notes is $400.0 million.
[2]	Reflects the net debt carrying amount of the 2.50% Convertible Notes in the consolidated balance sheet as of September 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 2.50% Convertible Notes is $300.0 million.

Net Carrying Amount of Debt (Pa

Net Carrying Amount of Debt (Parenthetical) (Detail) - Convertible Notes	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Mar. 18, 2013	May. 23, 2011
1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	1.50%	1.50%	1.50%	1.50%
2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	2.50%	2.50%	2.50%		2.50%

Debt Arrangements - Additional

Debt Arrangements - Additional Information (Detail)	Mar. 18, 2013USD ($)d$ / sharesshares	Mar. 13, 2013USD ($)$ / sharesshares	Mar. 12, 2013$ / shares	Nov. 29, 2012USD ($)	May. 23, 2011USD ($)d$ / sharesshares	May. 17, 2011$ / shares	Feb. 28, 2015USD ($)	Jul. 31, 2014USD ($)	Mar. 31, 2013USD ($)	Sep. 30, 2015USD ($)$ / shares		Jun. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)$ / sharesshares		Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2013USD ($)shares	Dec. 31, 2012USD ($)shares	Dec. 31, 2011USD ($)shares	Sep. 30, 2015USD ($)$ / sharesshares		Jun. 21, 2013USD ($)
Debt Instrument [Line Items]
Payment for the acquisition of Brand														$ 120,000		$ 790,000
Payment of long-term debt														45,843,000		47,574,000
Current portion of long-term debt										$ 351,544,000				351,544,000			$ 61,123,000				$ 351,544,000
Restricted cash										51,911,000				51,911,000			59,560,000				51,911,000
Long term debt										$ 1,471,642,000				1,471,642,000			$ 1,394,077,000				$ 1,471,642,000
Non cash additional interest expense on convertible notes														$ 23,408,000		$ 22,041,000
Number of shares repurchased | shares														360,000			4,994,578	15,812,566	7,185,257	1,150,000	29,502,401
Cost of shares repurchased														$ 12,391,000			$ 193,434,000	$ 436,419,000	$ 125,341,000	$ 19,138,000	$ 786,723,000
Sold warrants, shares of common stock strike price per share | $ / shares										$ 6.65				$ 6.65			$ 6.65				$ 6.65
MG Icon
Debt Instrument [Line Items]
Equity ownership percentage				50.00%
Peanuts Worldwide
Debt Instrument [Line Items]
Joint venture ownership percentage				80.00%
Hardy Way
Debt Instrument [Line Items]
Joint venture ownership percentage				85.00%
Zoo York brand
Debt Instrument [Line Items]
Ownership Percentage				100.00%
Ice Cream Trademarks
Debt Instrument [Line Items]
Equity ownership percentage																							50.00%
2012 Senior Secured Notes
Debt Instrument [Line Items]
Principal amount of long term debt				$ 600,000,000
Debt instrument, interest rate, stated percentage				4.229%
Debt instrument, quarterly payment				$ 10,500,000
Debt instrument, frequency of payment														quarterly
Excess interest rate on original interest rate				3.40%
Proceeds from issuance of debt instrument				$ 150,400,000
Payments of securitized financing transaction				20,900,000
2012 Senior Secured Notes | Umbro
Debt Instrument [Line Items]
Payment for the acquisition of Brand				218,300,000
Class A Variable Funding Note
Debt Instrument [Line Items]
Principal amount of long term debt				100,000,000
Variable Funding Notes
Debt Instrument [Line Items]
Net proceeds received from issuance of debt							$ 100,000,000
Commitment fee on the unused portion of the variable funding notes facility							0.50%
Debt Instrument anticipated repayment year and month							2018-01
Additional interest rate							5.00%
Long term debt										$ 100,000,000				$ 100,000,000							$ 100,000,000
2013 Senior Secured Notes
Debt Instrument [Line Items]
Principal amount of long term debt																							$ 275,000,000
Debt instrument, interest rate, stated percentage																							4.352%
Debt instrument, quarterly payment				$ 4,800,000
Debt instrument, frequency of payment														quarterly
Excess interest rate on original interest rate				3.14%
Payments of securitized financing transaction				$ 7,200,000
Senior Secured Notes
Debt Instrument [Line Items]
Principal amount of long term debt										828,200,000				$ 828,200,000			$ 774,000,000				828,200,000
Debt Instrument anticipated repayment year and month				2020-01
Additional interest rate				5.00%
Debt instrument, Maturity Date				2043-01
Debt instrument description of interest														If the Co-Issuers have not repaid or refinanced the Senior Secured Notes prior to the anticipated repayment date, additional interest will accrue on the Senior Secured Notes equal to the greater of (A) 5% per annum and (B) a per annum interest rate equal to the excess, if any, by which the sum of (i) the yield to maturity (adjusted to a quarterly bond-equivalent basis), on the anticipated repayment date of the United States treasury security having a term closest to 10 years plus (ii) 5% plus (iii) with respect to the 2012 Senior Secured Notes, 3.4%, or with respect to the 2013 Senior Secured Notes, 3.14%, exceeds the original interest rate.
Anticipated repayment date				10 years
Payment of long-term debt								$ 1,600,000
Current portion of long-term debt										61,100,000				$ 61,100,000			61,100,000				61,100,000
Restricted cash										51,900,000				51,900,000			59,600,000				51,900,000
Long term debt										728,189,000				728,189,000			$ 774,030,000				728,189,000
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Principal amount of long term debt	$ 400,000,000									$ 400,000,000				$ 400,000,000							$ 400,000,000
Debt instrument, interest rate, stated percentage	1.50%									1.50%			1.50%	1.50%		1.50%	1.50%				1.50%
Net proceeds received from issuance of debt	$ 390,600,000
Debt instrument, maturity date	Mar. 15, 2018
Debt instrument, payment terms														The 1.50% Convertible Notes bear interest at an annual rate of 1.50%, payable semi-annually in arrears on March 15 and September 15 of each year, beginning on September 15, 2013
Debt instrument, effective interest rate	6.50%
Debt instrument, conversion rate	32.4052
Principal amount of each convertible note	$ 1,000
Convertible notes, initial conversion price per share | $ / shares	$ 30.86
Long term debt										$ 353,032,000	[1]			$ 353,032,000	[1]		$ 339,943,000				$ 353,032,000	[1]
Non cash additional interest expense on convertible notes										4,600,000			$ 3,900,000	12,400,000		$ 11,400,000
Cash interest expense for convertible notes										1,500,000			$ 1,500,000	4,500,000		$ 4,500,000
Number of shares repurchased | shares	2,964,000
Cost of shares repurchased	$ 69,000,000
Sold warrants, shares of common stock | shares		13,000,000
Sold warrants, shares of common stock strike price per share | $ / shares		$ 35.5173
Sold warrants, shares of common stock exercise date		Jun. 18, 2018
Sold warrants, shares of common stock expiring date		Sep. 1, 2018
Proceeds received from sale of sold warrants		$ 57,700,000
Adjustments to additional paid in capital due convertible note hedge and warrants									$ 3,000,000
Convertible notes, warrant strike price | $ / shares			$ 35.5173
Percentage of premiums			52.50%
Selling price per share of common stock | $ / shares			$ 23.29
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Long | Call Option
Debt Instrument [Line Items]
Convertible notes, common stock option shares | shares	13,000,000
Payment for the purchased call option		84,100,000
Deferred income tax related to convertible notes		$ 29,400,000								14,500,000				$ 14,500,000			$ 18,900,000				14,500,000
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Scenario 1
Debt Instrument [Line Items]
Debt instrument, convertible, threshold trading days | d	20
Debt instrument, convertible, threshold consecutive trading days	30 days
Debt Instrument, Redemption Price, Percentage														100.00%
Debt Instrument, Redemption, Description														price equal to 100% of the principal amount of the 1.50% Convertible Notes, plus accrued and unpaid interest, if any
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Scenario 2
Debt Instrument [Line Items]
Debt instrument, convertible, threshold trading days | d	5
Debt instrument, convertible, threshold consecutive trading days	5 days
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Minimum
Debt Instrument [Line Items]
Percentage of closing price to trigger debt conversion	130.00%
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Maximum
Debt Instrument [Line Items]
Percentage of closing price to trigger debt conversion	98.00%
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Principal amount of long term debt					$ 300,000,000					$ 300,000,000				$ 300,000,000							$ 300,000,000
Debt instrument, interest rate, stated percentage					2.50%					2.50%			2.50%	2.50%		2.50%	2.50%				2.50%
Net proceeds received from issuance of debt					$ 291,600,000
Debt instrument, payment terms														The 2.50% Convertible Notes bear interest at an annual rate of 2.50%, payable semi-annually in arrears on June 1 and December 1 of each year, beginning December 1, 2011.
Debt instrument, effective interest rate					7.25%
Debt instrument, conversion rate					32.5169
Principal amount of each convertible note					$ 1,000
Convertible notes, initial conversion price per share | $ / shares					$ 30.75
Long term debt										$ 290,421,000	[2]			$ 290,421,000	[2]		$ 280,104,000				$ 290,421,000	[2]
Non cash additional interest expense on convertible notes										3,300,000			$ 3,100,000	9,400,000		$ 8,800,000
Cash interest expense for convertible notes												$ 1,900,000	$ 1,900,000	$ 5,600,000		$ 5,600,000
Sold warrants, shares of common stock | shares					9,760,000
Sold warrants, shares of common stock strike price per share | $ / shares					$ 40.6175
Sold warrants, shares of common stock exercise date					Sep. 1, 2016
Sold warrants, shares of common stock expiring date					Dec. 31, 2016
Proceeds received from sale of sold warrants					$ 28,800,000
Adjustments to additional paid in capital due convertible note hedge and warrants					$ (9,400,000)
Convertible notes, warrant strike price | $ / shares						$ 40.6175
Percentage of premiums						75.00%
Selling price per share of common stock | $ / shares						$ 23.21
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016 | Semi Annual Payment, First Payment
Debt Instrument [Line Items]
Debt instrument, interest payment period														--06-01
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016 | Semi Annual Payment, Second Payment
Debt Instrument [Line Items]
Debt instrument, interest payment period														--12-01
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016 | Long | Call Option
Debt Instrument [Line Items]
Convertible notes, common stock option shares | shares					9,800,000
Payment for the purchased call option					$ 58,700,000
Deferred income tax related to convertible notes					$ 20,600,000					$ 2,800,000				$ 2,800,000			$ 5,900,000				$ 2,800,000
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016 | Scenario 1
Debt Instrument [Line Items]
Debt instrument, convertible, threshold trading days | d					20
Debt instrument, convertible, threshold consecutive trading days					30 days
Debt Instrument, Redemption Price, Percentage														100.00%
Debt Instrument, Redemption, Description														price equal to 100% of the principal amount of the 2.50% Convertible Notes, plus accrued and unpaid interest, if any.
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016 | Scenario 2
Debt Instrument [Line Items]
Debt instrument, convertible, threshold trading days | d					5
Debt instrument, convertible, threshold consecutive trading days					5 days
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016 | Minimum
Debt Instrument [Line Items]
Percentage of closing price to trigger debt conversion					130.00%
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016 | Maximum
Debt Instrument [Line Items]
Percentage of closing price to trigger debt conversion					98.00%
[1]	Reflects the net debt carrying amount of the 1.50% Convertible Notes in the consolidated balance sheet as of September 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 1.50% Convertible Notes is $400.0 million.
[2]	Reflects the net debt carrying amount of the 2.50% Convertible Notes in the consolidated balance sheet as of September 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 2.50% Convertible Notes is $300.0 million.

Details of One Point Five Zero

Details of One Point Five Zero Percent Convertible Notes Reflected on Unaudited Condensed Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Sep. 30, 2015		Dec. 31, 2014
Debt Instrument [Line Items]
Long-term debt, including current portion, Carrying Amount	$ 1,471,642		$ 1,394,077
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Equity component carrying amount	49,931		49,931
Unamortized discount	46,967		60,057
Long-term debt, including current portion, Carrying Amount	$ 353,032	[1]	$ 339,943
[1]	Reflects the net debt carrying amount of the 1.50% Convertible Notes in the consolidated balance sheet as of September 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 1.50% Convertible Notes is $400.0 million.

Details of Two Point Five Zero

Details of Two Point Five Zero Percent Convertible Notes Reflected on Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Sep. 30, 2015		Dec. 31, 2014
Debt Instrument [Line Items]
Long-term debt, including current portion, Carrying Amount	$ 1,471,642		$ 1,394,077
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Equity component carrying amount	35,996		35,996
Unamortized discount	9,579		19,896
Long-term debt, including current portion, Carrying Amount	$ 290,421	[1]	$ 280,104
[1]	Reflects the net debt carrying amount of the 2.50% Convertible Notes in the consolidated balance sheet as of September 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 2.50% Convertible Notes is $300.0 million.

Company's Debt Maturities on Ca

Company's Debt Maturities on Calendar Year Basis (Detail) - USD ($) $ in Thousands		Sep. 30, 2015		Dec. 31, 2014
Debt Instrument [Line Items]
Total		$ 1,471,642		$ 1,394,077
Oct 1 through December 31, 2015		15,282
2,016		351,544
2,017		61,123
2,018		514,155
2,019		61,123
Thereafter		468,415
Senior Secured Notes
Debt Instrument [Line Items]
Total		728,189		774,030
Oct 1 through December 31, 2015		15,282
2,016		61,123
2,017		61,123
2,018		61,123
2,019		61,123
Thereafter		468,415
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Total		353,032	[1]	339,943
2,018	[1]	353,032
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Total		290,421	[2]	$ 280,104
2,016	[2]	290,421
Variable Funding Notes
Debt Instrument [Line Items]
Total		100,000
2,018		$ 100,000
[1]	Reflects the net debt carrying amount of the 1.50% Convertible Notes in the consolidated balance sheet as of September 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 1.50% Convertible Notes is $400.0 million.
[2]	Reflects the net debt carrying amount of the 2.50% Convertible Notes in the consolidated balance sheet as of September 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 2.50% Convertible Notes is $300.0 million.

Company's Debt Maturities on 50

Company's Debt Maturities on Calendar Year Basis (Parenthetical) (Detail) - Convertible Notes - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Mar. 18, 2013	May. 23, 2011
1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	1.50%	1.50%	1.50%	1.50%
Principal amount of long term debt	$ 400			$ 400
2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	2.50%	2.50%	2.50%		2.50%
Principal amount of long term debt	$ 300				$ 300

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($)	Mar. 18, 2013	Aug. 15, 2012	Aug. 13, 2009	Feb. 28, 2014	Jul. 31, 2013	Feb. 28, 2013	Oct. 31, 2011	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2015	May. 23, 2011
Class of Stock [Line Items]
Value of common stock repurchased										$ 12,391,000		$ 193,434,000	$ 436,419,000	$ 125,341,000	$ 19,138,000	$ 786,723,000
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Class of Stock [Line Items]
Debt instrument, interest rate, stated percentage	1.50%							1.50%	1.50%	1.50%	1.50%	1.50%				1.50%
Value of common stock repurchased	$ 69,000,000
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Class of Stock [Line Items]
Debt instrument, interest rate, stated percentage								2.50%	2.50%	2.50%	2.50%	2.50%				2.50%	2.50%
Stock Options
Class of Stock [Line Items]
Compensation expense related to stock grants								$ 0	$ 0	$ 0	$ 0
Restricted Stock
Class of Stock [Line Items]
Compensation expense related to stock grants								3,900,000	$ 6,500,000	9,800,000	14,700,000
Compensation cost not yet recognized								$ 2,600,000		$ 2,600,000						$ 2,600,000
Compensation cost not yet recognized, period for recognition										3 years
Value of common stock repurchased										$ 15,500,000	$ 13,700,000
Restricted Stock | Maximum
Class of Stock [Line Items]
Share based compensation awards vesting period										5 years
Stock Incentive Plan 2009
Class of Stock [Line Items]
Number of common stock shares authorized under Equity Incentive Plan			3,000,000
Plan expiration date			Aug. 13, 2019
Amended and Restated Stock Incentive Plan 2009
Class of Stock [Line Items]
Number of common stock shares authorized under Equity Incentive Plan		7,000,000
Plan expiration date		Aug. 15, 2022
Number of additional common stock shares approved for issuance under amended and restated 2009 Equity Incentive Plan		4,000,000
Common stock reserved for issuance								2,124,475		2,124,475						2,124,475
Previous Plan
Class of Stock [Line Items]
Common stock reserved for issuance								0		0						0
February 2013 Program
Class of Stock [Line Items]
Repurchase of common stock authorized value						$ 300,000,000
Period of common stock repurchase, years						3 years
2011 Program
Class of Stock [Line Items]
Repurchase of common stock authorized value							$ 200,000,000
Period of common stock repurchase, years							3 years
July 2013 Program
Class of Stock [Line Items]
Repurchase of common stock authorized value					$ 300,000,000
Period of common stock repurchase, years					3 years
Accounts payable and accrued expenses								$ 13,300,000		$ 13,300,000						$ 13,300,000
February 2014 Program
Class of Stock [Line Items]
Repurchase of common stock authorized value				$ 500,000,000
Period of common stock repurchase, years				3 years
Accounts payable and accrued expenses								$ 500,000,000		$ 500,000,000						$ 500,000,000

Stock Repurchase Program (Detai

Stock Repurchase Program (Detail) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended				57 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2015
Equity [Abstract]
Number of shares repurchased as part of stock repurchase programs	360,000	4,994,578	15,812,566	7,185,257	1,150,000	29,502,401
Cost of shares repurchased	$ 12,391	$ 193,434	$ 436,419	$ 125,341	$ 19,138	$ 786,723
Weighted Average Price	$ 34.42	$ 38.73	$ 27.60	$ 17.44	$ 16.64	$ 26.67

Summary of Stock Options Activi

Summary of Stock Options Activity and Related Information (Detail)	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Options
Beginning balance | shares	141,077
Exercised | shares	(15,000)
Expired/Forfeited | shares	(16,077)
Ending balance | shares	110,000
Exercisable at September 30, 2015 | shares	110,000
Weighted Average Exercise Price
Beginning balance	$ 12.10
Exercised	16.33
Expired/Forfeited	3.11
Ending balance	12.84
Exercisable at September 30, 2015	$ 12.84

Summary of Warrants and Related

Summary of Warrants and Related Information (Detail) - $ / shares	Sep. 30, 2015	Dec. 31, 2014
Warrants
Warrants outstanding	20,000	20,000
Warrant
Warrants
Exercisable at September 30, 2015	20,000
Weighted Average Exercise Price
Exercisable at September 30, 2015	$ 6.65

Summary of Unvested Restricted

Summary of Unvested Restricted Stock (Detail) - Restricted Stock	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Shares
Beginning balance | shares	2,699,732
Granted | shares	203,229
Vested | shares	(748,027)
Forfeited/Canceled | shares	(77,376)
Ending balance | shares	2,077,558
Weighted Average Grant Date Fair Value
Beginning balance	$ 22.40
Granted	25.55
Vested	29.18
Forfeited/Canceled	34.30
Ending balance	$ 19.82

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Mar. 18, 2013	May. 23, 2011
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive shares		0.1		0.1
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Debt instrument, interest rate, stated percentage	1.50%	1.50%	1.50%	1.50%	1.50%	1.50%
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Debt instrument, interest rate, stated percentage	2.50%	2.50%	2.50%	2.50%	2.50%		2.50%
Performance Shares
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive shares	0.2
Maximum
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive shares	0.1		0.1
Maximum | Performance Shares
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive shares		0.1	0.1	0.1

Reconciliation of Weighted Aver

Reconciliation of Weighted Average Shares Used in Calculating Basic and Diluted Earnings Per Share (Detail) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Earnings Per Share Disclosure [Line Items]
Basic	48,310	47,991	48,238	48,682
Effect of assuming vesting of performance related to restricted stock-based awards		381		127
Effect of convertible notes subject to conversion		5,753	783	5,411
Effect of convertible notes warrants subject to conversion		1,958		1,681
Diluted	48,310	58,457	50,486	58,306
Stock Options
Earnings Per Share Disclosure [Line Items]
Effect of exercise of stock options		987	77	1,036
Restricted Stock
Earnings Per Share Disclosure [Line Items]
Effect of exercise of stock options		1,387	1,388	1,369

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail)	Sep. 30, 2015Claim
Class Actions
Loss Contingencies [Line Items]
Number of pending claims	2

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Candie's Foundation | Maximum
Related Party Transaction [Line Items]
Amount owed by Candie's Foundation, a charitable foundation	$ 100		$ 100		$ 100
Travel
Related Party Transaction [Line Items]
Travel expenses paid to related party	$ 0	$ 0	$ 0	$ 95

Segment and Geographic Data - A

Segment and Geographic Data - Additional Information (Detail) - Segment	3 Months Ended
	Jun. 30, 2015	Mar. 31, 2015
Segment Reporting [Abstract]
Number of reportable segment	4	1

Net Revenues by Type of License

Net Revenues by Type of License and Information by Geographic Region (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting Information [Line Items]
Licensing revenue		$ 88,935	$ 91,612	$ 278,955	$ 299,334
Other revenue			18,680		38,690
Total revenue		88,935	110,292	278,955	338,024
Operating income (loss)		23,175	63,414	125,329	199,527
United States
Segment Reporting Information [Line Items]
Total revenue		62,319	64,573	195,543	220,598
Japan
Segment Reporting Information [Line Items]
Total revenue		7,357	6,565	23,367	23,084
Other
Segment Reporting Information [Line Items]
Total revenue	[1]	19,259	39,154	60,045	94,342
Operating Segments | Men's
Segment Reporting Information [Line Items]
Licensing revenue		20,220	24,433	64,041	73,552
Operating income (loss)		4,084	10,818	30,798	40,895
Operating Segments | Women's
Segment Reporting Information [Line Items]
Licensing revenue		34,519	32,998	114,670	114,435
Operating income (loss)		26,449	27,022	94,144	97,170
Operating Segments | Home
Segment Reporting Information [Line Items]
Licensing revenue		9,108	10,968	28,122	33,189
Operating income (loss)		7,486	8,959	22,847	27,944
Operating Segments | Entertainment
Segment Reporting Information [Line Items]
Licensing revenue		25,088	23,213	72,122	78,158
Operating income (loss)		8,409	8,742	23,964	24,351
Corporate
Segment Reporting Information [Line Items]
Other revenue			18,680		38,690
Operating income (loss)		(23,253)	7,873	(46,424)	9,167
Direct To Retail License
Segment Reporting Information [Line Items]
Licensing revenue		34,510	34,949	119,061	124,178
Wholesale License
Segment Reporting Information [Line Items]
Licensing revenue		41,733	45,963	124,436	132,535
Other Licenses
Segment Reporting Information [Line Items]
Licensing revenue		$ 12,692	$ 10,700	$ 35,458	$ 42,621
[1]	No single country represented 10% of the Company’s revenues within “Other” in this table for the periods presented

Other Assets - Current (Detail)

Other Assets - Current (Detail) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014
Prepaid Expenses And Other Current Assets [Line Items]
Notes receivables on sale of trademarks		$ 22,273	$ 24,219
Note receivable in connection with Strawberry Shortcake acquisition	[1]	5,000
Due from related parties		3,496	3,331
Prepaid advertising		3,640	6,633
Prepaid expenses		1,445	724
Deferred charges		4,045	1,191
Prepaid taxes		5,902	26,448
Prepaid insurance		142	439
Other current assets		1,893	1,711
Total		51,270	66,781
American Greetings Corporation
Prepaid Expenses And Other Current Assets [Line Items]
Due from related parties		$ 3,434
Beagle Scout LLC
Prepaid Expenses And Other Current Assets [Line Items]
Short-term receivable- Beagle note receivable			$ 2,085
[1]	The Note receivable in connection with Strawberry Shortcake acquisition represents amounts due from AG in respect of non-compete payments pursuant to a License Agreement entered into with AG simultaneously with the closing of the transaction.

Other Assets - Long-Term (Detai

Other Assets - Long-Term (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Other noncurrent assets consisted of the following:
Prepaid Interest	$ 8,716	$ 9,265
Deposits	621	633
Other noncurrent assets	148	95
Total	48,466	63,334
ABC
Other noncurrent assets consisted of the following:
Due from ABC	12,718	14,644
Hydraulic IP Holdings
Other noncurrent assets consisted of the following:
Notes Receivable from JV Partners	$ 26,263	$ 38,697

Other Liabilities - Current - A

Other Liabilities - Current - Additional Information (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
MG Icon
Other Current Liabilities [Line Items]
Business acquisition remaining amount owed to Purim included in other current liabilities	$ 2	$ 4
Other liabilities - current
Other Current Liabilities [Line Items]
Due to joint ventures	$ 11.9	$ 8.7

Foreign Currency Translation -

Foreign Currency Translation - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Foreign Currency [Abstract]
Foreign currency translation loss (gain)	$ 1,243		$ (7,251)
Foreign currency translation gain (loss)	$ 4,050	$ (26,524)	$ (27,066)	$ (29,144)

Other Matters - Additional Info

Other Matters - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015
Restatement Adjustment
Other Matters [Line Items]
Provision for income taxes		$ 3.8
Selling, General and Administrative Expenses
Other Matters [Line Items]
Wrote off uncollectible accounts	$ 12.2
Professional Fees	4.1	$ 6.5
Mr. Cole's Agreement
Other Matters [Line Items]
One time pre-tax resignation charge to be recognized	4.6
Mr. Cuneo’s Agreement
Other Matters [Line Items]
One time pre-tax appointment charge to be recognized	$ 1.2

Adjustments to previously repor

Adjustments to previously reported unaudited condensed consolidated statements of income and comprehensive income (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Licensing revenue	$ 88,935	$ 91,612	$ 278,955	$ 299,334
Other revenue		18,680		38,690
Total revenue	88,935	110,292	278,955	338,024
Selling, general and administrative expenses	65,760	46,878	153,626	138,497
Operating income (loss)	23,175	63,414	125,329	199,527
Income before taxes	2,700	46,973	127,398	188,456
Provision for income taxes	5,673	9,856	44,232	53,922
Net (loss) income	(2,973)	37,117	83,166	134,534
Net income attributable to Iconix Brand Group, Inc.	$ (6,340)	$ 33,684	$ 72,129	$ 124,564
Earnings per share:
Basic	$ (0.13)	$ 0.70	$ 1.50	$ 2.56
Diluted	$ (0.13)	$ 0.58	$ 1.43	$ 2.14
Comprehensive income	$ 1,077	$ 10,643	$ 56,399	$ 105,440
Comprehensive income attributable to Iconix Brand Group, Inc.	$ (2,290)	7,210	$ 45,362	95,470
Scenario Previously Reported
Licensing revenue		95,070		304,778
Other revenue		18,680		44,053
Total revenue		113,750		348,831
Selling, general and administrative expenses		50,190		142,685
Operating income (loss)		63,560		206,146
Income before taxes		47,119		195,075
Provision for income taxes		9,907		56,239
Net (loss) income		37,212		138,836
Net income attributable to Iconix Brand Group, Inc.		$ 33,779		$ 128,866
Earnings per share:
Basic		$ 0.70		$ 2.65
Diluted		$ 0.58		$ 2.21
Comprehensive income		$ 10,738		$ 109,742
Comprehensive income attributable to Iconix Brand Group, Inc.		7,305		99,772
Restatement Adjustment
Licensing revenue		(3,458)		(5,444)
Other revenue				(5,363)
Total revenue		(3,458)		(10,807)
Selling, general and administrative expenses		(3,312)		(4,188)
Operating income (loss)		(146)		(6,619)
Income before taxes		(146)		(6,619)
Provision for income taxes		(51)		(2,317)
Net (loss) income		(95)		(4,302)
Net income attributable to Iconix Brand Group, Inc.		$ (95)		$ (4,302)
Earnings per share:
Basic		$ 0		$ (0.09)
Diluted		$ 0		$ (0.07)
Comprehensive income		$ (95)		$ (4,302)
Comprehensive income attributable to Iconix Brand Group, Inc.		$ (95)		$ (4,302)