Iconix Brand (ICON) 10-K 28 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Mar. 22, 2019	Jun. 30, 2018
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Trading Symbol	ICON
Entity Registrant Name	ICONIX BRAND GROUP, INC.
Entity Central Index Key	0000857737
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		8,837,659
Entity Public Float			$ 39.7

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current Assets:
Cash and cash equivalents	$ 66,609	$ 65,927
Restricted cash	16,026	48,766
Accounts receivable, net	37,671	66,625
Contract asset	4,802
Other assets – current	28,057	51,850
Total Current Assets	153,165	233,168
Property and equipment:
Furniture, fixtures and equipment	22,525	21,661
Less: Accumulated depreciation	(17,644)	(15,567)
Property, Plant and Equipment, Net, Total	4,881	6,094
Other Assets:
Other assets	5,979	6,268
Contract asset	14,560
Deferred income tax asset		4,492
Trademarks and other intangibles, net	337,700	465,722
Investments and joint ventures	89,691	90,887
Goodwill	26,099	63,882
Other Assets, Total	474,029	631,251
Total Assets	632,075	870,513
Current liabilities:
Accounts payable and accrued expenses	44,856	49,191
Deferred revenue	5,405	5,525
Current portion of long-term debt	54,263	44,349
Other liabilities – current	9,788	13,581
Total current liabilities	114,312	112,646
Deferred income tax liability	4,566	11,466
Other tax liabilities		531
Long-term debt, less current maturities (includes $48,076 and $0, respectively, at fair value)	620,966	756,493
Other liabilities	3,829	10,066
Total Liabilities	743,673	891,202
Redeemable Non-Controlling Interests	34,137	30,287
Commitments and contingencies
Stockholders’ Deficit:
Common stock, $.001 par value shares authorized 260,000; shares issued 11,162 and 9,016, respectively	11	9
Additional paid-in capital	1,037,372	1,044,599
Accumulated losses	(312,796)	(223,718)
Accumulated other comprehensive loss	(53,068)	(51,280)
Less: Treasury stock – 3,323 and 3,282 shares at cost, respectively	(844,253)	(844,030)
Total Iconix Brand Group, Inc. Stockholders’ Deficit	(172,734)	(74,420)
Non-controlling interests, net of installment payments due from non-controlling interest holders	26,999	23,444
Total Stockholders’ Deficit	(145,735)	(50,976)
Total Liabilities, Redeemable Non-Controlling Interest and Stockholders’ Deficit	$ 632,075	$ 870,513

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Statement Of Financial Position [Abstract]
Long-term debt, fair value	$ 48,076	$ 0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	260,000,000	260,000,000
Common stock, shares issued	11,162,000	9,016,000
Treasury stock, shares	3,323,000	3,282,000

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Licensing revenue	$ 187,689	$ 225,833
Type of Revenue [Extensible List]	us-gaap:LicenseMember	us-gaap:LicenseMember
Selling, general and administrative expenses	$ 121,429	$ 114,606
Loss on termination of licenses	10,550	28,360
Depreciation and amortization	2,329	2,455
Equity (earnings) loss on joint ventures	(3,043)	3,259
Gain on deconsolidation of joint venture		(3,772)
Gains on sale of trademarks, net	(1,268)	(875)
Goodwill impairment	37,812	103,877
Trademark impairment	136,417	525,726
Investment impairment	2,500	16,848
Operating loss	(119,037)	(564,651)
Other expenses (income):
Interest expense	59,214	67,901
Interest income	(495)	(480)
Other income, net	(91,305)	(2,650)
(Gain) loss on extinguishment of debt	(4,473)	20,939
Foreign currency translation loss	1,153	3,071
Other expenses (income) – net	(35,906)	88,781
Loss from continuing operations before income taxes	(83,131)	(653,432)
Provision (benefit) for income taxes	6,538	(95,977)
Net loss from continuing operations	(89,669)	(557,455)
Less: Net gain (loss) attributable to non-controlling interest from continuing operations	10,852	(22,177)
Net loss from continuing operations attributable to Iconix Brand Group, Inc.	(100,521)	(535,278)
Loss from discontinued operations before income taxes		(26,232)
Gain on sale of Entertainment segment		104,099
Provision for income taxes		28,899
Net income from discontinued operations		48,968
Less: Net income attributable to non-controlling interest from discontinued operations		2,943
Net income from discontinued operations attributable to Iconix Brand Group, Inc.		46,025
Net loss attributable to Iconix Brand Group, Inc.	$ (100,521)	$ (489,253)
(Loss) earnings per share - basic:
Continuing operations	$ (15.73)	$ (94.71)
Discontinued operations		8.06
(Loss) earnings per share - basic:	(15.73)	(86.65)
(Loss) earnings per share - diluted:
Continuing operations	(15.73)	(94.71)
Discontinued operations		8.06
(Loss) earnings per share - diluted	$ (15.73)	$ (86.65)
Weighted average number of common shares outstanding:
Basic	6,734	5,711
Diluted	6,734	5,711

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statement Of Income And Comprehensive Income [Abstract]
Net loss from continuing operations	$ (89,669)	$ (557,455)
Other comprehensive income (loss):
Foreign currency translation (loss) gain	(4,965)	19,632
Change in fair value of available for sale securities	(400)	(484)
Total other comprehensive (loss) income	(4,965)	19,148
Comprehensive loss	(94,634)	(538,307)
Less: comprehensive income (loss) from continuing operations attributable to non-controlling interest	10,852	(22,177)
Comprehensive loss from continuing operations attributable to Iconix Brand Group, Inc.	$ (105,486)	$ (516,130)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit - USD ($) $ in Thousands	Total	Iconix Canada	5.75% Convertible NotesConvertible Notes	1.50% Convertible NotesConvertible Notes	Common Stock	Common Stock5.75% Convertible NotesConvertible Notes	Additional Paid-in Capital	Additional Paid-in CapitalHydraulic	Additional Paid-in Capital5.75% Convertible NotesConvertible Notes	Additional Paid-in Capital1.50% Convertible NotesConvertible Notes	Retained Earnings	AOCI Attributable to Parent	Treasury Stock	Noncontrolling Interest	Noncontrolling InterestIconix Canada	Noncontrolling InterestHydraulic
Beginning Balance at Dec. 31, 2016	$ 494,645				$ 9		$ 1,033,810				$ 257,704	$ (70,428)	$ (842,952)	$ 116,502
Beginning Balance (in shares) at Dec. 31, 2016					8,972,000
Shares issued on vesting of restricted stock	0				$ 0
Shares issued on vesting of restricted stock (in shares)					44,000
Compensation expense in connection with restricted stock and stock options	9,168						9,168
Shares repurchased on vesting of restricted stock	(1,078)												(1,078)
Additional paid in capital associated with purchase of additional interest in Iconix Canada joint venture	1,478						1,478
Write off of accretion expense due to deconsolidation of joint venture	4,527										4,527
Deferred intercompany charge	(191)										(191)
Payments from non-controlling interest holders, net of imputed interest	2,925													2,925
Elimination of non-controlling interest related to sale of the Entertainment segment	(36,907)													(36,907)
Elimination of non-controlling interest related to the acquisition of additional interest in joint venture		$ (19,530)													$ (19,530)
Elimination of non-controlling interest related to the sale of NGX	(2,529)													(2,529)
Tax benefit related to amortization of convertible notes' discount	124						124
Change in redemption value of redeemable non-controlling interest holders	3,495										3,495
Change in fair value of available for sale securities	(484)											(484)
Net (loss) income	(508,487)										(489,253)			(19,234)
Foreign currency translation	19,651						19					19,632
Distributions to joint venture partners	(17,783)													(17,783)
Ending Balance at Dec. 31, 2017	(50,976)				$ 9		1,044,599				(223,718)	(51,280)	(844,030)	23,444
Ending Balance (in shares) at Dec. 31, 2017					9,016,000
Shares issued on vesting of restricted stock (in shares)					110,000
Compensation expense in connection with restricted stock and stock options	(2,405)						(2,405)
Shares issued on conversion of 5.75% Convertible Notes			$ 13,154			$ 1			$ 13,153
Shares issued on conversion of 5.75% Convertible Notes (in shares)			800,000			1,411,000
Shares issued on payment of interest of 5.75% Convertible Notes			$ 3,068			$ 1			$ 3,067
Shares issued on payment of interest of 5.75% Convertible Notes (in shares)						625,000
Write-off of equity component of 1.50% Convertible notes				$ (23,250)						$ (23,250)
Cumulative effect of accounting change for adoption | ASC 606	17,716										16,540			1,176
Cumulative effect of accounting change for adoption | ASU 2016-01											(3,177)	3,177
Shares repurchased on vesting of restricted stock	(223)												(223)
Payments from non-controlling interest holders, net of imputed interest	194													194
Elimination of non-controlling interest related to the acquisition of additional interest in joint venture								$ 2,097								$ (2,097)
Tax benefit related to amortization of convertible notes' discount	159						159
Change in redemption value of redeemable non-controlling interest holders	2,004										2,004
Change in fair value of available for sale securities	(400)
Net (loss) income	(89,669)										(100,521)			10,852
Foreign currency translation	(5,013)						(48)					(4,965)
Distributions to joint venture partners	(10,494)										(3,924)			(6,570)
Ending Balance at Dec. 31, 2018	$ (145,735)				$ 11		$ 1,037,372				$ (312,796)	$ (53,068)	$ (844,253)	$ 26,999
Ending Balance (in shares) at Dec. 31, 2018					11,162,000

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Deficit (Parenthetical)	Dec. 31, 2018	Feb. 22, 2018	Dec. 31, 2017	Dec. 31, 2016	Mar. 18, 2013
Percentage of conversion of convertible notes	5.75%
Convertible Notes
Percentage of conversion of convertible notes	1.50%
5.75% Convertible Notes | Convertible Notes
Percentage of conversion of convertible notes	5.75%	5.75%	5.75%
1.50% Convertible Notes | Convertible Notes
Percentage of conversion of convertible notes	1.50%	1.50%	1.50%	1.50%	1.50%

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net loss from continuing operations			$ (89,669)	$ (557,455)
Income from discontinued operations				48,968
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation of property and equipment			2,071	1,714
Amortization of trademarks and other intangibles			258	741
Amortization of deferred financing costs			3,133	9,771
Amortization of debt discount			9,833	7,349
Amortization of deferred rent			(238)	(198)
Third party fees associated with the issuance of 5.75% Convertible Notes			4,958
Interest expense on 5.75% Convertible Notes paid in shares			3,067
Stock-based compensation (benefit) expense			(2,405)	8,744
Non-cash gain on re-measurement of equity investment			(8,410)
Provision for doubtful accounts			15,557	5,794
Write-off of contract asset accounts			1,777
Losses (Earnings) on equity investments in joint ventures			(3,043)	3,259
Distributions from equity investments			3,021	3,575
Gain on deconsolidation of joint venture				(3,772)
Goodwill impairment	$ 0	$ 0	37,812	103,877
Trademark impairment			136,417	525,726
Impairment of equity method investment			2,500	16,848
Mark to market adjustment on convertible note			(80,979)
Gain on debt to equity conversions			(1,165)
Gains on sale of trademarks, net			(1,268)	(875)
(Gain) loss on extinguishment of debt			(4,473)	20,939
Loss on other equity investment			402
Deferred income tax benefit			(2,004)	(104,169)
Foreign currency translation loss			1,153	3,071
Changes in operating assets and liabilities, net of business acquisitions:
Accounts receivable			13,103	(6,481)
Other assets – current			19,144	(38,997)
Other assets			(5,498)	2,469
Deferred revenue			(282)	(3,272)
Accounts payable and accrued expenses			204	23,212
Other tax liabilities			(531)	(4,713)
Other liabilities			454	(1,654)
Net cash provided by continuing operating activities			56,082	12,854
Net cash used in discontinued operating activities				(10,780)
Net cash provided by operating activities			56,082	2,074
Cash flows provided by (used in) investing activities:
Purchases of property and equipment			(829)	(870)
Acquisition of additional interest				1,800
Acquisition of trademarks			(339)	(212)
Proceeds from sale of Galore Media				500
Proceeds from sale of discontinued operation, net of cash sold				336,675
Proceeds from sale of trademarks and related notes receivable				1,922
Decrease in cash and cash equivalents from deconsolidation of joint venture				(1,853)
Net cash provided by (used in) continuing investing activities			(5,657)	330,599
Net cash used in discontinued investing activities				(84)
Net cash provided by (used in) investing activities			(5,657)	330,515
Cash flows (used in) provided by financing activities:
Proceeds from Variable Funding Notes				73,437
Proceeds from long-term debt, net of discount and fees			95,700	307,030
Proceeds from sale of trademarks and related notes receivables to consolidated joint ventures			195	6,942
Payment of long-term debt			(157,292)	(824,867)
Repurchase of convertible notes				(58,810)
Payment of make-whole premium on repayment of long-term debt				(13,933)
Prepaid financing costs			(5,423)	(7,145)
Distributions to non-controlling interests			(14,902)	(5,191)
Tax benefit related to amortization of convertible notes' discount			159	78
Cost of shares repurchased on vesting of restricted stock and exercise of stock options			(223)	(1,078)
Net cash used in continuing financing activities			(81,786)	(523,537)
Net cash used in discontinued financing activities				(23,873)
Net cash used in financing activities			(81,786)	(547,410)
Effect of exchange rate changes on cash			(697)	2,834
Net decrease in cash, cash equivalents, and restricted cash			(32,058)	(211,987)
Cash, cash equivalents and restricted cash from continuing operations, beginning of period			114,693	314,383
Cash and cash equivalents from discontinued operations, beginning of period				12,297
Cash, cash equivalents, and restricted cash, beginning of period			114,693	326,680
Cash, cash equivalents, and restricted cash, end of period	82,635	114,693	82,635	114,693	$ 326,680
Less: Cash and cash equivalents from discontinued operations, end of period					12,297
Cash, cash equivalents, and restricted cash of continuing operations, end of period	$ 82,635	$ 114,693	82,635	114,693	314,383
Cash paid during the period:
Income taxes (net of refunds received)			(5,702)	36,752
Interest			40,534	60,472
NGX
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Loss on sale of NGX				79
Cash flows provided by (used in) investing activities:
Proceeds from sale of NGX				2,561
Iconix Canada
Cash flows provided by (used in) investing activities:
Acquisition of remaining interest in Iconix Canada			(7,053)	(11,177)
Complex Media
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Gain on sale of Complex Media			(958)	(2,728)	$ (10,200)
Cash flows provided by (used in) investing activities:
Proceeds from sale of interest in Complex Media			958	2,728
Iconix India
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Write-off of receivable due from Iconix India joint venture partner			1,000
Iconix Southeast Asia
Cash flows provided by (used in) investing activities:
Acquisition of trademarks			(2,120)
Iconix Australia
Cash flows provided by (used in) investing activities:
Acquisition of additional interest			649
Buffalo Brand Joint Venture
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Settlement of note receivable related to formation of Buffalo joint venture			1,141
Cash flows provided by (used in) investing activities:
Proceeds received from note			1,409
American Greetings Corporation
Cash flows provided by (used in) investing activities:
Proceeds received from note				1,250
Sharper Image
Cash flows provided by (used in) investing activities:
Proceeds from sale of rights			1,755
Badgley Mischka And Sharper Image Trademarks In Certain International Joint Ventures
Cash flows provided by (used in) investing activities:
Acquisition of Badgley Mischka and Sharper Image trademarks in certain international joint ventures			1,289
Badgley Mischka In Certain International Joint Ventures
Cash flows provided by (used in) investing activities:
Proceeds from sale of rights			$ 2,500
Badgley Mischka Canada
Cash flows provided by (used in) investing activities:
Proceeds from sale of rights				375
Sharper Image Canada
Cash flows provided by (used in) investing activities:
Proceeds from sale of rights				$ 500

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical)	Dec. 31, 2018
Statement Of Cash Flows [Abstract]
Debt instrument, interest rate, stated percentage	5.75%

The Company

The Company	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
The Company	The Company General Iconix Brand Group is a brand management company and owner of a diversified portfolio of approximately 30 global consumer brands across the Company’s operating segments: women’s, men’s, home and international. Additionally, the Company previously owned and operated an Entertainment segment which is included in the Company’s consolidated statement of operations as a discontinued operation for FY 2017. The sale of the businesses underlying the Entertainment segment was completed on June 30, 2017 (see Note 2 of Notes to Consolidated Financial Statements). The Company’s business strategy is to maximize the value of its brands primarily through strategic licenses and joint venture partnerships around the world, as well as to grow the portfolio of brands through strategic acquisitions. At December 31, 2018, the Company’s brand portfolio includes Candie’s ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® The Company looks to monetize the IP related to its brands throughout the world and in all relevant categories primarily by licensing directly with leading retailers, through consortia of wholesale licensees, through joint ventures in specific territories and through other activity such as corporate sponsorships and content as well as the sale of IP for specific categories or territories. Products bearing the Company’s brands are sold across a variety of distribution channels from the mass tier (e.g. Wal-Mart) to better department stores (e.g. Macy’s). The licensees are generally responsible for designing, manufacturing and distributing the licensed products. The Company supports its brands with advertising and promotional campaigns designed to increase brand awareness. Additionally, the Company provides its licensees with coordinated trend direction to enhance product appeal and help build and maintain brand integrity. Licensees are selected based upon the Company’s belief that such licensees will be able to produce and sell quality products in the categories of their specific expertise and that they are capable of exceeding minimum sales targets and royalties that the Company generally requires for each brand. This licensing strategy is designed to permit the Company to operate its licensing business, leverage its core competencies of marketing and brand management with minimal working capital. The majority of the Company’s licensing agreements include minimum guaranteed royalty revenue which provides the Company with greater visibility into future cash flows. A key initiative in the Company’s global brand expansion plans has been the formation of international joint ventures. The strategy in forming international joint ventures is to partner with best-in-class, local partners to bring the Company’s brands to market more quickly and efficiently, generating greater short- and long-term value from its IP, than the Company believes is possible if it were to build-out wholly-owned operations ourselves across a multitude of regional or local offices. Since September 2008, the Company has established the following international joint ventures: Iconix China, Iconix Latin America, Iconix Europe, Iconix India, Iconix Canada, Iconix Australia, Iconix Southeast Asia, Iconix Israel, Iconix Middle East, Umbro China, Danskin China, Starter China and Lee Cooper China. Note that the Company now maintains a 100% ownership interest in Iconix China, Iconix Latin America and Iconix Canada. Refer to Note 5 for further details. The Company’s primary goal of maximizing the value of its IP also includes, in certain instances, the sale to third parties of a brand’s trademark in specific territories or categories. As such, the Company evaluates potential offers to acquire some or all of a brand’s IP by comparing whether the offer is more valuable than the Company’s estimate of the current and potential revenue streams to be earned via the Company’s traditional licensing model. Further, as part of the Company’s evaluation process it also considers whether or not the buyer’s future development of the brand may help to expand the brand’s overall recognition and global revenue potential.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries, and, in accordance with U.S. GAAP and accounting for variable interest entities (where the Company is the primary beneficiary) and majority owned subsidiaries, the Company consolidates fourteen joint ventures (Hardy Way, Icon Modern Amusement, Alberta ULC, Iconix Europe, Hydraulic IP Holdings, US PONY Holdings, Diamond Icon, Iconix Israel, Iconix Middle East, Umbro China, Danskin China, Starter China, Lee Cooper China and Iconix Australia; see Note 5 for explanation). All significant intercompany transactions and balances have been eliminated in consolidation. In accordance with Accounting Standards Codification (“ASC”) 810—Consolidation (“ASC 810”), the Company evaluates the following criteria to determine the accounting for its joint ventures: 1) consideration of whether the joint venture is a variable interest entity which includes reviewing the corporate structure of the joint venture, the voting rights, and the contributions of the Company and the joint venture partner to the joint venture, 2) if the joint venture is a VIE, whether or not the Company is the primary beneficiary, a determination based upon a variety of factors, including: i) the presence of installment payments which constitutes a de facto agency relationship between the Company and the joint venture partner, and ii) an evaluation of whether the Company or the joint venture partner is more closely associated with the joint venture. If the Company determines that the entity is a variable interest entity and the Company is the primary beneficiary, then the joint venture is consolidated. For those entities that are not considered variable interest entities, or are considered variable interest entities but the Company is not the primary beneficiary, the Company uses the equity method as set forth in ASC 323—Investments (“ASC 323”), to account for those investments and joint ventures which are not required to be consolidated under US GAAP. Refer to Note 5 for further details. Liquidity These consolidated financial statements are prepared on a going concern basis that contemplates the realization of cash flows from assets and discharge of liabilities, in each case, in the ordinary course of business consistent with the Company’s prior periods. The Company considered, among other things, the Sears Holdings Corporation’s bankruptcy filing on October 15, 2018, and determined that the bankruptcy filing is not expected to have a material adverse impact on its ability to continue as a going concern. Based on the Company’s financial plans and projections for 2019, which assumes the realization of significant cost savings, among other things, from the successful implementation of the Company’s current strategic initiatives, the Company does not expect the occurrence of any payment defaults on its outstanding debt facilities in the next twelve months, and otherwise expects to generate sufficient cash to meet its operating cash flow needs and maintain compliance with the financial covenants set forth in its various debt facilities during such period. In particular, management believes the allocation of residual royalty collections to a restricted reserve account (as is discussed in Note 9) is not expected to have a material adverse impact on the Company’s ability to meet such cash flow needs. See Liquidity Risk Factor in Item 1A. Reverse Stock Split On March 14, 2019, the Company effected a 1-for-10 reverse stock split (the “Reverse Stock Split”) of its common stock. Unless the context otherwise requires, all share and per share amounts in this annual report on Form 10-K have been adjusted to reflect the Reverse Stock Split. Refer to Note 22 for further details. Business Combinations, Joint Ventures and Investments The purchase method of accounting requires that the total purchase price of an acquisition be allocated to the assets acquired and liabilities assumed based on their fair values on the date of the business acquisition. The results of operations from the acquired businesses are included in the accompanying consolidated statements of income from the acquisition date. Any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. Since January 1, 2017, the Company established the following joint ventures to develop and market the Company’s brands in specific markets: Date Created Investment / Joint Venture Iconix’s Investment March 2018 Starter China 100% (1) June 2018 Lee Cooper China 100% (2) (1) In March 2018, the Company formed the Starter China Limited as a wholly-owned subsidiary to hold the Starter trademarks and related assets in respect of the Greater China territory. The Company entered into an agreement with Photosynthesis Holdings, Co. Ltd. (“PHL”) who will purchase no less than a 50% interest and up to a total of 60% interest in Starter China Limited. The purchase of the equity interest is expected to occur over a three-year period commencing on January 16, 2022. Refer to Note 5 for further details. As of December 31, 2018, the Company’s ownership interest in Starter China Limited was 100%. (2) In June 2018, the Company formed the Lee Cooper China Limited as a wholly-owned subsidiary to hold the Lee Cooper trademarks and related assets in respect of the Greater China territory. The Company entered into an agreement with POS Lee Cooper HK Co. Ltd. (“PLC”) who will purchase no less than a 50% interest and up to a total of 60% interest in Lee Cooper China Limited. The purchase of the equity interest is expected to occur over a two-year period commencing on January 15, 2024. Refer to Note 5 for further details. As of December 31, 2018, the Company’s ownership interest in Lee Cooper China Limited was 100%. For further information on the Company’s accounting for joint ventures and investments, see Note 5. Use of Estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company reviews all significant estimates affecting the financial statements on a recurring basis and records the effect of any adjustments when necessary. Cash and Cash Equivalents Cash and cash equivalents consist of actual cash as well as cash equivalents, defined as short-term, highly liquid financial instruments with insignificant interest rate risk that are readily convertible to cash and have maturities of three months or less from the date of purchase. In addition, as of December 31, 2018, approximately $12.2 million, or 15%, of our total cash (including restricted cash) was held in foreign subsidiaries. During the second fiscal quarter of 2018, the Company elected to treat its Luxembourg top tier subsidiary (“Luxco”) as a disregarded entity for US tax purposes. All the operations under Luxco were previously treated as disregarded for US tax purposes. As of the election date, all the foreign operations under Luxco will be treated as a branch for US tax purposes and subject to US taxation. As such, the Company will no longer have any earnings in foreign subsidiaries that are not currently subject to taxation for US purposes. Before the election, the Company indefinitely reinvested all earnings of its foreign subsidiaries. Restricted Cash Restricted cash consists of actual cash deposits held in accounts primarily for debt service, as well as cash equivalents, defined as short-term, highly liquid financial instruments with insignificant interest rate risk that are readily convertible to cash and have maturities of three months or less from the date of purchase, the restrictions on all of which lapse every three months or less. Concentration of Credit Risk Financial instruments which potentially subject the Company to concentration of credit risk consist principally of short-term cash investments and accounts receivable. The Company places its cash in investment-grade, short-term instruments with high quality financial institutions. The Company performs ongoing credit evaluations of its customers’ financial condition and, generally, requires no collateral from its customers. The allowance for non-collection of accounts receivable is based upon the expected collectability of all accounts receivable. Two customers each accounted for 10% of the Company’s total revenue for FY 2018 as compared to one customer accounted for 16% of the Company’s total revenue for FY 2017. Accounts Receivable Accounts receivable are reported at amounts the Company expects to be collected, net of provision for doubtful accounts, based on the Company’s ongoing discussions with its licensees, and its evaluation of each licensee’s payment history and account aging. As of December 31, 2018 and 2017, the Company’s provision for doubtful accounts was $20.1 million and $7.9 million, respectively. No customers accounted for more than 10% of the Company’s accounts receivable (which includes both short-term and long-term accounts receivables included in prepaid and other current assets and other assets on the Company’s consolidated balance sheets) as of December 31, 2018 as compared to two customers who accounted for approximately 12% and 14% of the Company’s accounts receivable, (which includes both short-term and long-term accounts receivables included in prepaid and other current assets and other assets on the Company’s consolidated balance sheets) as of December 31, 2017. Derivatives The Company’s objective for holding any derivative financial instruments is to manage interest rate risks, and in the case of our 1.50% Convertible Notes, dilution risk. The Company does not use financial instruments for trading or other speculative purposes. From time to time the Company uses derivative financial instruments to hedge the variability of anticipated cash flows of a forecasted transaction (a “cash flow hedge”). The Company had no such derivative instruments in FY 2018 or FY 2017. Restricted Stock Compensation cost for restricted stock is measured using the quoted market price of the Company’s common stock at the date the common stock is granted. For restricted stock where restrictions lapse with the passage of time (“time-based restricted stock”), compensation cost is recognized over the period between the issue date and the date that restrictions lapse. Time-based restricted stock is included in total common shares outstanding upon the lapse of any restrictions. Time-based restricted stock is included in total diluted shares outstanding which is calculated utilizing the treasury stock method. For restricted stock where restrictions are based on performance measures (“performance-based restricted stock”), restrictions lapse when those performance measures have been deemed earned. Performance-based restricted stock is included in total common shares outstanding upon the lapse of any restrictions. Performance-based restricted stock is included in total diluted shares outstanding when the performance measures have been deemed earned but not issued. For restricted stock which is measured based on market conditions, the Company values the stock utilizing a Monte Carlo simulation factoring key assumptions such as the stock price at the beginning and end of the period, risk free interest rate, expected dividend yield when simulating total shareholder return, expected dividend yield when simulating the Company’s stock price, stock price volatility and correlation coefficients. Restricted stock based on market conditions is included in total common shares outstanding upon the achievement of the performance metrics. Restricted stock based on market conditions is included in total diluted shares outstanding when the performance metrics have been deemed earned but not issued. Treasury Stock Treasury stock is recorded at acquisition cost. Gains and losses on disposition are recorded as increases or decreases to additional paid-in capital with losses in excess of previously recorded gains charged directly to retained earnings. Deferred Financing Costs The Company incurred costs (primarily professional fees and placement agent fees) in connection with borrowings under senior secured notes, 1.50% Convertible Notes, the Senior Secured Term Loan and the 2016 Senior Secured Term Loan. These costs have been deferred and are being amortized using the effective interest method over the life of the related debt. Property, Equipment, Depreciation and Amortization Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are determined by the straight line method over the estimated useful lives of the respective assets ranging from three to seven years. Leasehold improvements are amortized by the straight-line method over the initial term of the related lease or estimated useful life, whichever is less. Operating Leases Total rent payments under operating leases that include scheduled payment increases and rent holidays are amortized on a straight-line basis over the term of the lease. Landlord allowances are amortized by the straight-line method over the term of the lease as a reduction of rent expense. Long-Lived Assets If circumstances mandate, the Company evaluates the recoverability of its long-lived assets, other than goodwill and other indefinite life intangibles (discussed below), by comparing estimated future undiscounted cash flows with the assets’ carrying value to determine whether a write-down to market value, based on discounted cash flow, is necessary. Assumptions used in our fair value estimates are as follow: (i) discount rates; (ii) royalty rates; (iii) projected average revenue growth rates; and (iv) projected long-term growth rates. The testing also factors in economic conditions and expectations of management and may change in the future based on period-specific facts and circumstances. During FY 2018 and FY 2017, there were no impairments of long-lived assets other than the non-cash impairment charges for goodwill and trademarks. See Note 4 for further details. Goodwill and Trademarks Goodwill represents the excess of purchase price over the fair value of net assets acquired in business combinations accounted for under the purchase method of accounting. On an annual basis and as needed, the Company tests goodwill and indefinite life trademarks for impairment through the use of discounted cash flow models. Other intangibles with determinable lives, including certain trademarks, license agreements and non-compete agreements, are evaluated for the possibility of impairment when certain indicators are present, and are otherwise amortized on a straight-line basis over the estimated useful lives of the assets (currently ranging from 1 to 15 years). Assumptions used in our fair value estimates are as follow: (i) discount rates; (ii) royalty rates; (iii) projected average revenue growth rates; and (iv) projected long-term growth rates. The testing also factors in economic conditions and expectations of management and may change in the future based on period-specific facts and circumstances. In the second quarter of 2018, and third quarter of 2017, the Company recognized non-cash impairment charge for goodwill of $37.8 million, and $103.9 million, respectively. In the FY 2018 and FY 2017, the Company recognized non-cash impairment charge for trademarks of $136.4 million and $525.7 million, respectively. Refer to Note 4 for further details. Non-controlling Interests / Redeemable Non-controlling Interests Certain of the Company’s consolidated joint ventures have put options which, if exercised by the Company’s joint venture partner, would require the Company to purchase all or a portion of the joint venture partner’s equity interest in the joint venture. The Company has determined that these put options are not derivatives under the guidelines prescribed in Accounting Standards Codification (“ASC”) 815. As such, and in accordance with ASC 480-10-S99, as the potential exercise of the put options is outside the control of the Company, the Company has recorded the portion of the non-controlling interest’s equity that may be put to the Company in mezzanine equity in the Company’s consolidated balance sheets as “redeemable non-controlling interest”. The initial value of the redeemable non-controlling interest represents the fair value of the put option at inception. This amount recorded at inception is accreted, over a period determined by when the put option becomes exercisable, to what the Company would be obligated to pay to the non-controlling interest holder if the put option was exercised. This accretion is recorded as a credit to redeemable non-controlling interest and a debit to retained earnings resulting in an impact to the consolidated balance sheet only. For each reporting period, the Company revisits the estimates used to determine the redemption value of the put option when it becomes exercisable and may adjust the remaining put option value and associated accretion accordingly through redeemable non-controlling interest and retained earnings, as necessary. The terms of each of the outstanding put options are included in the individual discussions of each joint venture, as applicable. For the Company’s consolidated joint ventures that do not have put options, the non-controlling interest is recorded within equity on the Company’s consolidated balance sheet. The Company may enter into joint venture agreements with joint venture partners in which the Company allows the joint venture partner to pay a portion of the purchase price in cash at the time of the formation of the joint venture with the remaining cash consideration paid over a specified period of time following the closing of such transaction. The Company records the amounts due from such joint venture partners as (a) a reduction of Non-controlling Interests, net of installment payments, or (b) if installment payments result from the issuance of shares classified as mezzanine equity, as a reduction in Redeemable Non-controlling Interests, net of installment payments (i.e. mezzanine equity), as applicable, in the Company’s consolidated balance sheet in accordance with ASC 505-10-45, “Classification of a Receivable from a Shareholder.” The Company accretes the present value discount on these installment payments through interest income on its consolidated statements of operations. Revenue Recognition The Company enters into various license agreements that provide revenues based on minimum royalties and advertising/ marketing fees and additional revenues based on a percentage of defined sales. Minimum royalty and advertising/ marketing revenue is recognized on a straight-line basis over the full contract term. Minimum royalties that escalate on an annual basis over the contract term are recognized on a straight-line basis over the full contract term. Royalties exceeding the defined minimum amounts in a specific contract year (sales-based royalties), as defined in each license agreement, are recognized only in the subsequent periods to when the minimum guarantee for the contract year has been achieved and when the later of the following events occur: (i) the subsequent sale occurs, or (ii) the performance obligation to which some or all of the sales-based royalty has been allocated has been satisfied (or partially satisfied). Gains on sale of trademarks From time to time, we sell a brand’s territories and/or categories through joint venture transactions which is a central and ongoing part of our business. The Company considers, among others, the following guidance in determining the appropriate accounting for gains recognized from the initial sale of our brands/trademarks to our joint ventures: ASC 323, Investments-Equity Method and Joint Venture Revenue Recognition Consolidations Nonmonetary Transactions—Exchanges Involving Monetary Consideration Additionally, the Company determines the cost of the trademarks sold by applying the relative fair market value of the proceeds received in the transaction to the book value of the trademarks on the Company’s consolidated balance sheet at the time of the transaction. Foreign Currency The Company’s consolidated joint ventures’ functional currency is U.S. dollars. The functional currencies of the Company’s international subsidiaries are the local currencies of the countries in which the subsidiaries are located. Foreign currency denominated assets and liabilities are translated into U.S. dollars using the exchange rates in effect at the consolidated balance sheet date. Results of operations and cash flows are translated using the average exchange rates throughout the period. The effect of exchange rate fluctuations on translation of assets and liabilities is included as a component of shareholders’ equity in accumulated other comprehensive income (loss). Taxes on Income The Company uses the asset and liability approach of accounting for income taxes and provides deferred income taxes for temporary differences that will result in taxable or deductible amounts in future years based on the reporting of certain costs in different periods for financial statement and income tax purposes. Valuation allowances are recorded when uncertainty regarding their realizability exists. Earnings (Loss) Per Share Basic earnings (loss) per share includes no dilution and is computed by dividing net income (loss) 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 common shares issuable upon exercise of stock options and warrants, vesting of restricted stock, and potential conversion of our convertible debt. The difference between reported basic and diluted weighted-average common shares results from the assumption that all dilutive stock options, warrants, convertible debt and restricted stock outstanding were exercised into common stock. We may be required to calculate basic earnings (loss) per share using the two-class method as a result of the Company’s redeemable non-controlling interests. To the extent that the redemption value increases and exceeds the then-current fair value of a redeemable non-controlling interest, net (loss) income attributable to Iconix Brand Group, Inc. (used to calculate earnings (loss) per share) could be negatively impacted by that increase, subject to certain limitations. The partial or full recovery of any reductions to net (loss) attributable to Iconix Brand Group, Inc. (used to calculate earnings (loss) per share) is limited to any cumulative prior-period reductions. For FY 2018 and FY 2017, earnings (loss) per share was impacted by approximately $0.80 per share (or $5.4 million) and $1.00 per share (or $5.6 million), respectively, for adjustments related to the Company’s redeemable non-controlling interests. Refer to Note 11 for further details. Advertising Campaign Costs All costs associated with production for the Company’s national advertising campaigns are expensed during the periods when the activities take place. All other advertising costs such as print and online media are expensed when the advertisement first occurs. Advertising expenses for FY 2018 and FY 2017 amounted to $25.7 million, and $30.5 million, respectively. The Company also incurs co-operative advertising costs that represent reimbursements to certain licensees for shared marketing expenses related to the sale of its products. In accordance with ASC 606, these reimbursements are recorded as a reduction to licensing revenue. Comprehensive Income (Loss) Comprehensive income (loss) includes certain gains and losses that, under U.S. GAAP, are excluded from net income (loss) as such amounts are recorded directly as an adjustment to stockholders’ equity. The Company’s comprehensive income (loss) is primarily comprised of net income (loss), foreign currency translation and changes in fair value of available for sale securities (prior to the Company’s adoption of ASU 2016-01 in FY 2018). New Accounting Standards In May 2014, FASB issued ASU No. 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 such company expects to be entitled in exchange for those goods or services. The Company adopted the new standard in the first quarter of FY 2018. Refer to Note 3 for further details. In January 2016, FASB issued ASU No. 2016-01, “Recognition and Measurement of Financial Assets and Financial Liabilities”, includes amendments on recognition, measurement, presentation, and disclosure of financial instruments. It requires an entity to (1) measure equity investments at fair value through net income, with certain exceptions; (2) present in OCI the changes in instrument-specific credit risk for financial liabilities measured using the fair value option; (3) present financial assets and financial liabilities by measurement category and form of financial asset; (4) calculate the fair value of financial instruments for disclosure purposes based on an exit price; and (5) assess a valuation allowance on deferred tax assets related to unrealized losses on available-for-sale debt securities in connection with other deferred tax assets. The ASU provides an election to subsequently measure certain nonmarketable equity investments at cost less any impairment and adjusted for certain observable price changes. The ASU also requires a qualitative impairment assessment of such equity investments and amends certain fair value disclosure requirements. The ASU is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Certain provisions of the ASU are eligible for early adoption. The Company adopted the new standard in the first quarter of FY 2018 which resulted in the Company reclassifying the cumulative loss in fair value of our available-for-sale securities of $3.2 million from accumulated other comprehensive loss to accumulated losses as of January 1, 2018 in the Company’s consolidated balance sheet. Changes in the fair value of the available-for-sale securities will be recorded within the Company’s consolidated statement of operations in future periods. Additionally, the Company’s previously cost method investments are now being categorized as other equity investments and continue to be recorded on the Company’s consolidated balance sheet at fair value and assessed for potential impairment on a quarterly basis. Refer to Note 5 and Note 7 for further details. In February 2016, the FASB issued ASU No. 2016-02, Leases. The new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company’s leases are considered operating leases and are not capitalized under ASC 840. Under ASC 842, the majority of these leases will qualify for capitalization and will result in the recognition of lease assets and lease liabilities once the new standard is adopted. We will adopt ASC 842 using the effective date method in accordance with ASU 2018-11 for all leases existing at January 1, 2019. All of our leases are operating leases. Upon adoption, leases that were classified as operating leases under ASC 840 will be classified as operating leases under ASC 842 and we will record right-of-use assets and the related lease liability. The lease liability will be based on the present value of the remaining minimum lease payments discounted using our secured incremental borrowing rate at the effective date of January 1, 2019 using the remaining lease term as of January 1, 2019. As permitted under ASC 842, upon adoption we will elect a package of practical expedients that allows us not to reassess (1) whether a contract is or contains a lease, (2) the lease classification and (3) whether previously capitalized costs continue to qualify as initial indirect costs. We are currently in the process of finalizing the impact of adopting the standard, including the calculation of the present value of future minimum lease payments at the effective date, as well as preparing the disclosures to be included in the financial statements. In August 2016, the FASB issued ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments”, which clarifies how certain cash receipts and cash payments are presented in the statement of cash flows. The amendment addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice. The Company adopted the new standard in the first quarter of FY 2018 which did not have a material impact to our financial statements. In October 2016, the FASB issued ASU No. 2016-16, “Income Taxes (Topic 740) – Intra-Entity Transfers of Assets Other Than Inventory”, which was issued as part of the FASB’s simplification initiative and, intends to improve the accounting for the income tax consequences of intra-entity transfers of assets other than inventory. Under this ASU, an entity should recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. The Company adopted the new standard in the first quarter of FY 2018 which did not have a material impact to our financial statements. In November 2016, the FASB issued ASU 2016-18, “Statement of Cash Flows: Restricted Cash.” The primary purpose of this ASU is to reduce the diversity in practice that exists in the classification and presentation of changes in restricted cash on the statement of cash flows. This ASU will require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The Company adopted the new standard in the first quarter of FY 2018. In January 2017, the FASB issued ASU No. 2017-01,”Business Combinations (Topic 805) - Clarifying the Definition of a Business”, to clarify the definition of a business, which is fundamental in the determination of whether transactions should be accounted for as acquisition (or disposals) of assets or businesses. The guidance is generally expected to result in fewer transactions qualifying as business combinations. The Company adopted the new standard in the first quarter of FY 2018 which did not have a material impact to our financial statements. In February 2017, the FASB issued ASU 2017-04, “Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment”, which simplifies the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test and eliminated the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment. The ASU is effective for public business entities for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. This ASU should be applied prospectively. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We will adopt this accounting guidance in future perio

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2018
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations	2. Discontinued Operations The Company completed the sale of its Entertainment segment on June 30, 2017 for $349.1 million in cash. As a result of the sale, the Company has classified the results of its Entertainment segment as discontinued operations in its consolidated statement of operations for FY 2017, including a pre-tax gain of $104.1 million (net of transaction costs of $7.8 million) on the sale. The following table presents financial results of the Entertainment segment for FY 2017 which were shown as income from discontinued operations, net of income taxes, in our consolidated statement of operations: Year Ended December 31, 2017 Licensing revenue $ 53,129 Selling, general and administrative expenses 34,542 Depreciation and amortization 303 Trademark impairment — Operating income 18,284 Other expenses (income): Interest expense 12,973 Interest income (180 ) Loss on extinguishment of debt 31,554 Foreign currency translation loss (gain) 169 Other expenses – net 44,516 (Loss) Income from operations of discontinued operations before income taxes (26,232 ) Gain (loss) on sale of Entertainment segment 104,099 Provision for income taxes 28,899 Net income from discontinued operations 48,968 Less: Net income attributable to non-controlling interest from discontinued operations 2,943 Income from discontinued operations, net of income taxes $ 46,025 The cash proceeds from the sale of the Company’s Entertainment segment were utilized by the Company to make mandatory principal prepayments on both its Senior Secured Notes and 2016 Senior Secured Term Loan (each as defined below) (as well as a corresponding prepayment premium). As a result, and in accordance with ASC 205-20-45-6, for FY 2017, the Company has allocated additional interest expense of $12.9 million (which includes $1.7 million of amortization of the original issue discount on the 2016 Senior Secured Term Loan) from continuing operations to discontinued operations. In FY 2017, given the mandatory principal prepayment of $152.2 million on the Senior Secured Notes paid in July 2017 as a result of the sale of the Company’s Entertainment segment, the Company allocated the associated prepayment penalty of $0.3 million as well as the write-off of the pro-rata portion of deferred financing costs of $2.0 million related to the Senior Secured Notes from continuing operations to discontinued operations on the Company’s consolidated statement of operations. In FY 2017, the Company has allocated the prepayment premium of $15.2 million related to the 2016 Senior Secured Term Loan as well as the write-off of the pro-rata portion of deferred financing costs and original issue discount of $9.4 million and $4.7 million, respectively, from continuing operations to discontinued operations on the Company’s consolidated statement of operations. Refer to Note 9 for further details. The following table presents cash flow of the Entertainment segment during FY 2017: Year Ended December 31, 2017 Net cash (used in) provided by discontinued operating activities $ (10,780 ) Net cash used in discontinued investing activities $ (84 ) Net cash used in discontinued financing activities $ (23,873 )

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2018
Revenue From Contract With Customer [Abstract]
Revenue Recognition	3. Revenue Recognition Adoption of ASC Topic 606, “Revenue from Contracts with Customers” On January 1, 2018, we adopted ASC Topic 606 – Revenue from Contracts with Customers We recorded a net increase to opening retained earnings and the corresponding amount to non-controlling interest of $16.5 million and $1.2 million, respectively, net of tax, as of January 1, 2018 due to the cumulative impact of adopting Topic 606, with the impact primarily related to our revenues associated with license agreements which have escalating guaranteed minimum royalties in the contract years of the license agreement term. The impact to revenues was an increase of approximately $3.9 million for FY 2018 as a result of applying Topic 606. Revenue Recognition Licensing Revenue The Company licenses its brands across a broad range of product categories, including fashion apparel, footwear, accessories, sportswear, home furnishings and décor, and beauty and fragrance. The Company seeks licensees with the ability to produce and sell quality products in their licensed categories and to meet and exceed minimum sales and royalty payment thresholds. The Company maintains direct-to-retail and traditional wholesale licenses. Typically, in a direct-to-retail license, the Company grants exclusive rights to one of its brands to a national retailer for a broad range of product categories. Direct-to-retail licenses provide retailers with proprietary rights to national brands at favorable economics. In a traditional wholesale license, the Company grants the right to a specific brand to a single or small group of related product categories to a wholesale supplier, who is permitted to sell licensed products to multiple retailers within an approved distribution channel. The Company’s license agreements typically require the licensee to pay the Company royalties based upon net sales with guaranteed minimum royalties in the event that net sales do not reach certain specified targets. The Company’s licenses also typically require the licensees to pay to the Company certain minimum amounts for the advertising and marketing of the respective licensed brands. Licensing revenue is comprised of revenue related to the Company’s entry into various trade name license agreements that provide revenues based on minimum royalties and advertising/marketing fees and additional revenues based on a percentage of defined sales. Minimum royalty amounts are recognized as revenue on a straight-line basis over the full contract term. Minimum royalties that escalate on an annual basis over the contract term are recognized on a straight-line basis over the full contract term. Royalties exceeding the defined minimum amounts in a specific contract year (sales-based royalties), as defined in each license agreement, are recognized only in the subsequent periods to when the minimum guarantee for the contract year has been achieved and when the later of the following events occur: (i) the subsequent sale occurs, or (ii) the performance obligation to which some or all of the sales-based royalty has been allocated has been satisfied (or partially satisfied). Within the Company’s International segment, the Umbro business purchases replica soccer jerseys for resale to certain licensees. The Company generally does this as an accommodation to its licensees to consolidate ordering from the manufacturers. The revenue associated with such activity is included in licensing revenue and was approximately $2.9 million for FY 2018 and the associated cost of goods sold is included in selling general and administrative expenses and was approximately $2.8 million for FY 2018. There was approximately $1.1 million of such sales and corresponding cost of goods sold in FY 2017. Revenue for these sales are recognized upon the transfer of control of the promised product to the customer or licensee in an amount that reflects the consideration that we expect to receive in exchange for these products. The following table presents our revenues disaggregated by license type: Year Ended December 31, 2018 2017 Licensing revenue by license type: Direct-to-retail license $ 71,609 $ 120,555 Wholesale licenses 112,769 105,041 Other licenses (1) 3,311 237 $ 187,689 $ 225,833 (1) Included in Other licenses for FY 2018 is $2.9 million of revenue associated with the Umbro business purchases discussed above as compared to $1.1 million for FY 2017. The following table represents our revenues disaggregated by geography: Year Ended December 31, 2018 2017 Total licensing revenue by geographic region: United States $ 120,397 $ 163,809 Other (1) 67,292 62,024 $ 187,689 $ 225,833 (1) No single country represented 10% of the Company’s revenues in the periods presented. Remaining Performance Obligation We enter into long-term license agreements with our licensees across all operating segments. Revenues are recognized on a straight line basis consistent with the nature, timing and extent of our services, which primarily relate to the ongoing brand management and maintenance of the intellectual property. As of January 1, 2019, the Company and its joint ventures had a contractual right to receive over $408 million of aggregate minimum licensing revenue through the balance of all of their current licenses, excluding any renewals. As of December 31, 2018, future minimum license revenue to be recognized is as follows: $102.2 million, $75.3 million, $55.8 million, $47.0 million, $42.3 million and $86.3 million for FY 2019, FY 2020, FY 2021, FY 2022, FY 2023 and thereafter, respectively. Contract Balances Timing of revenue recognition may differ from the timing of invoicing to licensees. We record a receivable when amounts are contractually due or when revenue is recognized prior to invoicing. Deferred revenue is recorded when amounts are contractually due prior to satisfying the performance obligations of the contracts. For multi-year license agreements, as the performance obligation is providing the licensee with the right of access to the Company’s intellectual property for the contractual term, the Company uses a time-lapse measure of progress and straight lines the guaranteed minimum royalties over the contract term. Contract Asset We record contract assets when revenue is recognized in advance of cash payment being due from our licensees. Contract assets due within one year of the most recent balance sheet date are recorded within Other assets – current and long term contract assets are recorded within Other assets on the Company’s consolidated balance sheet. As of December 31, 2018, our contract assets – current and long term contract assets were $4.8 million and $14.6 million, respectively. For the year ended December 31, 2018, the Company incurred an impairment loss of its contract assets of $1.8 million as a result of certain contract modifications. Deferred Revenue We record deferred revenue when cash payment is received or due in advance of our performance, including amounts which are refundable. Advanced royalty payments are recognized ratably over the period indicated by the terms of the license and are reflected in the Company’s consolidated balance sheet in deferred revenue at the time the payment is received. The decrease in deferred revenues for FY 2018 is primarily driven by $3.9 million of revenues recognized that were included in the deferred revenue balance at the beginning of the period offset by cash payments received or due in advance of satisfying our performance obligations.

Goodwill and Trademarks and Oth

Goodwill and Trademarks and Other Intangibles, net	12 Months Ended
	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Trademarks and Other Intangibles, net	4. Goodwill and Trademarks and Other Intangibles, net Goodwill Goodwill by reportable operating segment and in total, and changes in the carrying amounts, as of the dates indicated are as follows: Women's Men's Home International Consolidated Net goodwill at January 1, 2017 $ 111,751 $ 1,524 $ 28,414 $ 29,561 $ 171,250 Deconsolidation of joint venture — — — (3,491 ) (3,491 ) Impairment (73,939 ) (1,524 ) (28,414 ) — (103,877 ) Net goodwill at December 31, 2017 $ 37,812 $ — $ — $ 26,070 $ 63,882 Impairment (37,812 ) — — — (37,812 ) Acquisition of 5% interest in Iconix Australia — — — 29 29 Net goodwill at December 31, 2018 $ — $ — $ — $ 26,099 $ 26,099 In July 2018, the Company purchased an additional 5% ownership interest in Iconix Australia from its joint venture partner. As a result of this transaction, the Company recorded goodwill of less than $0.1 million. Refer to Note 5 for further details. The Company identifies its operating segments according to how business activities are managed and evaluated. The Company has four distinct reportable operating segments: men’s, women’s, home, and international. Additionally, the Company previously owned and operated an Entertainment segment which is included in the Company’s consolidated statement of operations as a discontinued operation for FY 2017. The sale of the businesses underlying the Entertainment segment was completed on June 30, 2017 (see Note 2 of Notes to Consolidated Financial Statements). These operating segments represent individual reporting units for purposes of evaluating goodwill for impairment. The fair value of the reporting unit is determined using discounted cash flow analysis and estimates of sales proceeds with consideration of market participant data. As a corroborative source of information, the Company evaluates the estimated aggregate fair values of its reporting units to within a reasonable range of its market capitalization, which includes an assumed control premium (an adjustment reflecting an estimated fair value on a control basis) to verify the reasonableness of the fair value of its reporting units. The control premium is estimated based upon control premiums observed in comparable market transactions. As none of the Company’s reporting units are publicly-traded, individual reporting unit fair value determinations do not directly correlate to the Company’s stock price. The Company monitors changes in the share price to ensure that the market capitalization continues to exceed or is not significantly below the carrying value of our total net assets. In the event that our market capitalization is below the book value of the Company’s aggregate fair value of its reporting units, we consider the length and severity of the decline and the reason for the decline when evaluating whether potential goodwill impairment exists. Additionally, if a reporting unit does not appear to be achieving the projected growth plan used in determining its fair value, we will reevaluate the reporting unit for potential goodwill impairment based on revised projections, as deemed appropriate. The annual evaluation of goodwill is typically performed as of October 1, the beginning of the Company’s fourth fiscal quarter. Utilizing the Income Approach, the Company performed a two-step goodwill impairment test and an intangible asset impairment test using a discounted cash flow analysis to evaluate whether the carrying value of each of its segments exceeded its fair value. During the fourth quarter of FY 2018, the Company evaluated its goodwill for potential impairment incremental to the amount recorded as of September 30, 2018. Based upon the results of step 1 of the goodwill impairment test in accordance with ASC 350, the Company noted that the fair value of the international segment exceeded the carrying value after first reflecting the impairment of trademarks. As a result, no additional goodwill impairment was recorded during the fourth quarter of FY 2018. During the second quarter of 2018, based upon the results of step 1 of the goodwill impairment test in accordance with ASC 350 for the women’s segment, the Company noted that the carrying value of the women’s segment exceeded its fair value after first reflecting the impairment of the Mossimo trademark as discussed below. In accordance with step 2 of the goodwill impairment test, the Company recorded a non-cash impairment charge of $37.8 million in the second quarter of 2018, which is due to the projected decline in royalties associated with the license agreements for the Mossimo brand. As of September 30, 2017, based upon the results of step 1 of the goodwill impairment test in accordance with ASC 350, the Company noted that the carrying value of the women’s men’s, home and international segments exceeded their fair values after first reflecting the impairment of trademarks. In accordance with step 2 of the goodwill impairment test, the Company recorded a non-cash impairment charge of $103.9 million in FY 2017 which is comprised of $73.9 million, $1.5 million and $28.4 million in the women’s, men’s and home segment, respectively, primarily due to the decline in net sales associated with the recent developments in which various DTR license agreements would not be renewed subsequent to their expiration dates. During the fourth quarter of FY 2017, the Company evaluated its goodwill for potential impairment incremental to the amount recorded as of September 30, 2017. Based on the Company’s goodwill impairment analysis in accordance with ASC 350, no additional impairment was recognized as of December 31, 2017. Trademarks and Other Intangibles, net Trademarks and other intangibles, net consist of the following: December 31, 2018 December 31, 2017 Estimated Lives in Years Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Indefinite-lived trademarks and copyrights Indefinite $ 337,631 $ — $ 465,391 $ — Definite-lived trademarks 10-15 8,958 8,958 8,958 8,917 Non-compete agreements 2-15 — — 940 940 Licensing contracts 1-9 978 909 3,412 3,122 $ 347,567 $ 9,867 $ 478,701 $ 12,979 Trademarks and other intangibles, net $ 337,700 $ 465,722 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, Ed Hardy, Umbro, Modern Amusement, Buffalo, Lee Cooper, Hydraulic, and Pony have been determined to have an indefinite useful life and accordingly, consistent with ASC Topic 350, no amortization has been recorded in the Company’s consolidated statements of operations. Instead, each of these intangible assets are tested for impairment annually and as needed on an individual brand and territorial basis as separate single units of accounting, with any related impairment charge recorded to the statement of operations at the time of determining such impairment. The annual evaluation of the Company’s indefinite-lived trademarks is typically performed as of October 1, the beginning of the Company’s fourth fiscal quarter, or as deemed necessary due to the identification of a triggering event. As it relates to the Company’s impairment testing of goodwill and intangible assets, assumptions and inputs used in our fair value estimates include the following: (i) discount rates; (ii) royalty rates; (iii) projected average revenue growth rates; and (iv) projected long-term growth rates. Additionally, for those instances where core licenses have not been or will not be renewed and replacement licenses have not yet been identified, the Company’s estimate of fair value may incorporate a probability weighted average of projected cash flows based on several scenarios (e.g. DTR license, wholesale license, or direct-to-consumer model). Key inputs to these scenarios, which were selected based on the perspective of a market participant and include estimated future retail and wholesale sales and related royalties, are assessed a probability of occurrence to compensate for the uncertainty of success and timing of completion. The Company will continue to reassess these probabilities and inputs, as well as economic conditions and expectations of management, and may record additional impairment charges as these estimates are updated, all of which are subject to change in the future based on period-specific facts and circumstances. The Company recorded impairment charges for indefinite-lived intangible assets consisting of trademarks in the fourth quarter of FY 2018. In connection with the preparation of the Company’s financial statements for the fourth quarter of FY 2018, the Company concluded that the primary driver of the impairment charges was a decline in the net sales as well as a decline in future guaranteed minimum royalties from license agreements for certain brands. As a result, in the fourth quarter of FY 2018, the Company recorded a total non-cash asset impairment charge of $58.7 million which is comprised of $55.1 million in the women’s segment, $0.1 million in the men’s segment, $2.7 million in the home segment, and $0.8 million in the international segment to reduce various trademarks in those segments to fair value. Given Kmart/Sears bankruptcy filing on October 15, 2018, the Company conducted an indefinite-lived intangible asset impairment test in accordance with ASC 350 for the Joe Boxer, Cannon and Bongo trademarks whose future revenues and earnings were either exclusively or heavily dependent on the existing license agreements with Sears. As part of its indefinite-lived intangible asset impairment test for the Joe Boxer, Cannon and Bongo trademarks, the Company recorded a non-cash impairment charge of $4.4 million in the third quarter of FY 2018 to reduce the Joe Boxer trademark to fair value. At that time, the fair value of the Bongo and Cannon trademarks remained above their current book value and thus no impairment charge was recorded. The Company is currently in negotiations with new and/or existing licensees for the licensing of these brands. During the fourth quarter of 2018, the Company recognized an additional non-cash impairment charges of $6.8 million related to the Joe Boxer trademark (in the women’s segment) and $2.7 million related to the Cannon trademark (in the home segment), which are included in the total $58.7 million non-cash impairment charge discussed above. As of June 30, 2018, the Company revised its forecasted future earnings for the Mossimo brand given the Company was unsuccessful in finding a replacement core licensee. As a result, the Company conducted an indefinite-lived intangible asset impairment test in accordance with ASC 350. Consequently, the Company recorded a non-cash impairment charge of $73.3 million in the second quarter of FY 2018 in the women segment to reduce the Mossimo trademark to fair value. During the fourth quarter of 2018, the Company recognized an additional non-cash impairment charge of $32.7 million (in the women’s segment), which is included in the total $58.7 million non-cash impairment charge discussed above. As of December 31, 2017, given the recent decision of JCPenney not to renew the existing Royal Velvet license agreement following its expiration in January 2019, the Company revised its forecasted future earnings for the Royal Velvet brand and accordingly, conducted an indefinite-lived intangible asset impairment test in accordance with ASC 350. Consequently, the Company recorded a non-cash asset impairment charge of $4.1 million in the fourth quarter of December 31, 2017 in the home segment to reduce the Royal Velvet trademark to fair value. As of September 30, 2017, as a result of a combination of factors, including the recent decisions by Target not to renew the existing Mossimo license agreement following its expiration in October 2018 and by Walmart, Inc. not to renew the existing Danskin Now license agreement following its expiration in January 2019 and the Company’s revised forecasted future earnings, the Company conducted an interim indefinite-lived intangible asset impairment test in accordance with ASC 350. As discussed above, as a result of the recent decline in the Company’s stock price and related market capitalization, the Company determined that there existed a further indication of potential impairment across all of the Company’s intangible assets. Consequently, the Company accelerated the timing of annual impairment testing of goodwill and intangible assets that is customarily performed in connection with the preparation of its year-end financial statements and completed such testing in connection with the preparation of its financial statements for the quarter ended September 30, 2017. Accordingly, for FY 2017, the Company recorded a total non-cash asset impairment charge of $521.8 million which is comprised of $135.9 million in the men’s segment, $227.6 million in the women’s segment $69.5 million in the home segment, and $88.8 million in the international segment to reduce various trademarks in those segments to fair value. The Company measured its indefinite-lived intangible assets for impairment in accordance with ASC-820-10-55-3F which states, “The income approach converts future amounts (for example cash flows) in income and expenses in a single current (that is, discounted) amount. When the income approach is used, fair value measurement reflects current market expectations about those future amounts. The Income Approach is based on the present value of future earnings expected to be generated by a business or asset. Income projections for a future period are discounted at a rate commensurate with the degree of risk associated with future proceeds. A residual or terminal value is also added to the present value of the income to quantify the value of the business beyond the projection period.” Changes in estimates and assumptions used to determine whether impairment exists or changes in actual results compared to expected results could result in additional impairment charges in future periods. In accordance with ASC 360, there were no impairment charges to the Company’s definite-lived trademarks during FY 2018 or FY 2017. During FY 2018, the Company completed the sale of the Badgley Mischka and Sharper Image intellectual property and related assets from the Iconix Southeast Asia, Iconix MENA, Iconix Europe and Iconix Australia joint ventures. Refer to Note 6 for further details. During the third quarter of FY 2018, the Company purchased an additional 5% ownership interest in Iconix Australia which resulted in the Company consolidating the entity on its consolidated balance sheet and the statement of operations for the Current Quarter. As a result of this transaction, the Company recorded $12.3 million of trademarks on its consolidated balance sheet. Refer to Note 5 for further details. In July 2017, the Company sold its ownership interest in NGX, LLC. As a result of this transaction, the Company’s indefinite-lived trademarks decreased by $5.0 million. Refer to Note 5 for further details. In June 2017, the Company deconsolidated Iconix SE Asia, Ltd. which resulted in a decrease in indefinite-lived trademarks of $22.7 million. Refer to Note 5 for further details. In June 2017, the Company sold the businesses underlying its Entertainment segment, representing the intellectual property of both the Peanuts and Strawberry Shortcake brands. As a result of this transaction, the Company’s indefinite-lived trademarks decreased by $204.3 million (which represents $153.6 million and $50.7 million for the Peanuts and Strawberry Shortcake brand, respectively). Refer to Note 2 for further details. Amortization expense for intangible assets for FY 2018 and FY 2017 was $0.3 million and $0.7 million, respectively. The Company projects amortization expenses to be less than $0.1 million in both FY 2019 and FY 2020 and none in FY 2021 through FY 2023.

Consolidated Entities, Joint Ve

Consolidated Entities, Joint Ventures and Investments	12 Months Ended
	Dec. 31, 2018
Investments In And Advances To Affiliates Schedule Of Investments [Abstract]
Consolidated Entities Joint Ventures and Investments	5. Consolidated Entities, 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 (the “2015 Buy-out”), 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, thereby taking 100% of the equity interest in Iconix China. Other assets consist primarily of securities of a company publicly traded on the Hong Kong Stock Exchange. These assets are being accounted for as available-for-sale securities. As such, any increase or decrease in fair value is recorded with other income in the Company’s consolidated statement of operations. 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 consolidated statement of operations. The goodwill and trademarks are subject to a test for impairment on an annual basis. The $9.6 million of goodwill resulting from the 2015 Buy-out is deductible for income tax purposes. 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 $38.9 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. (subsequently sold in April 2016 – see Note 5 for further detail); and Ecko Industry (Shanghai) Co., 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”), of all of AG’s intellectual property rights and licenses and certain other 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 AG $105.0 million in cash at closing of which $95.0 million was treated as consideration for the acquisition and the remaining $10.0 million was the issuance of a note due from AG. The note receivable represented 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 was in the principal amount of $10.0 million and was paid in equal quarterly installments over a two year period. The note receivable was fully paid off in FY 2017. The $35.4 million of goodwill resulting from the 2015 acquisition was deductible for income tax purposes. In FY 2017, the Company sold the businesses underlying its Entertainment segment which was inclusive of the Strawberry Shortcake brand. Refer to Note 2 for further details. 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, and the rights in Mexico and Canada obtained from Super Jumbo Holdings Limited. The purchase price paid by the Company was $37.0 million. The $14.7 million of goodwill resulting from the 2015 acquisition is deductible for income tax purposes. 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. 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 consolidated financial statements. 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. This obligation was fully paid in FY 2017. As of December 31, 2018, the redeemable non-controlling interest of Iconix MENA was $14.8 million which was recorded on the Company’s consolidated balance sheet as mezzanine equity. 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 had 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 $12.0 million 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 $12.0 million. 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 reduced the cash received by the Company in relation to this transaction as of December 31, 2014. In December 2016, the Company irrevocably exercised its call right to acquire an additional 5% equity interest in Iconix Middle East from GBG for total cash consideration of $1.8 million. After taking into effect this transaction and as of December 31, 2016, the Company’s ownership interest in Iconix Middle East effectively increased to 55%. Such acquisition closed in February 2017. In addition to the increase in ownership interest, the joint venture agreement gives the Company the sole discretion and power to direct the activities of the Iconix Middle East joint venture that most significantly impact the joint venture’s economic performance. As a result of this transaction, the Company continues to consolidate this joint venture in its consolidated financial statements in accordance with ASC 810. 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 a variable interest entity (VIE) and, as the Company has been determined to be the primary beneficiary, is subject to consolidation. The Company has consolidated this joint venture within its consolidated financial statements since inception. The liabilities of the VIE are not material and none of the VIE assets are encumbered by any obligation of the VIE or other entity. 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. This obligation was fully satisfied as part of the Company’s purchase of the remaining 50% interest in LCP from Rise Partners as discussed below. In December 2016, the Company entered into an agreement with Rise Partners whereby the Company purchased the remaining 50% interest of LCP for a total consideration of $3.3 million. After taking in to effect this transaction, the Company maintains 100% ownership interest in LCP. Iconix Israel Joint Venture In November 2013, the Company formed Iconix Israel. LLC (“Iconix Israel”), a wholly-owned subsidiary of the Company, and contributed substantially all rights to its wholly-owned and controlled brands in the State of Israel and the geographical regions of the West Bank and the Gaza Strip (together, the “Israel Territory”) through an agreement with Iconix Israel. Shortly thereafter, M.G.S. Sports Trading Limited (“MGS”) purchased a 50% interest in Iconix Israel for approximately $3.3 million. MGS paid $1.0 million in cash upon the closing of the transaction and committed to pay an additional $2.3 million over the 36-month period following closing. This obligation was fully paid in FY 2017. Pursuant to the operating agreement entered into in connection with the formation of Iconix Israel, the Company holds a call right, exercisable at any time during the six month period following November 14, 2015, on 5% of the total outstanding shares in Iconix Israel held by MGS. The purchase price payable in connection with the Company’s exercise of its call option is an amount equal to (i) .05, multiplied by (ii) 6.5, multiplied by (iii) gross cash or property received by Iconix Israel from all sources. In December 2016, the Company amended the Iconix Israel joint venture agreement to obtain the sole discretion and power to direct the activities of the Iconix Israel joint venture that most significantly impact its economic performance which requires the Company to continue to consolidate this joint venture in its consolidated financial statements in accordance with ASC 810. The Company serves as Iconix Israel’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 the Israel Territory. Further, Iconix Israel has access to general brand marketing materials, prepared and owned by the Company to refit for use by the joint venture in the Israel Territory. MGS serves as Iconix Israel’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. Each of the Company and MGS is reimbursed for all out-of-pocket costs incurred in performing its respective services. The Company determined, in accordance with ASC 810, based on the corporate structure, voting rights and contributions of the Company and MGS, that Iconix Israel is a VIE and, as the Company has been determined to be the primary beneficiary, is subject to consolidation. The Company has consolidated this joint venture within its consolidated financial statements since inception. The liabilities of the VIE are not material and none of the VIE assets are encumbered by any obligation of the VIE or other entity. Iconix Canada Joint Venture In June 2013, the Company formed Iconix Canada L.P. (“Ico Canada”) and Ico Brands L.P. (“Ico Brands” and, together with Ico Canada, collectively, “Iconix Canada”), as wholly-owned indirect subsidiaries of the Company, and contributed substantially all rights to its wholly-owned and controlled brands in Canada (the “Canada Territory”) through agreements with the Iconix Canada partnerships. Shortly thereafter through their acquisitions of limited partnership and general partnership interests, Buffalo International ULC and BIU Sub Inc. purchased 50% interests in the Iconix Canada partnerships for $17.8 million in the aggregate, of which approximately $8.9 million in the aggregate, was paid in cash upon closing of these transactions in June 2013, and the remaining $8.9 million of which were notes payable to the Company to be paid, as amended, over the five year period following the date of closing, with final payment in June 2018. Pursuant to agreements entered into in connection with the formation of Ico Canada and Ico Brands, the Company held specified call options relating to Buffalo International’s and BIU Sub’s ownership interests in the joint ventures. Ico Canada Call Option: At any time between the second and third anniversary of June 28, 2013 the Company had the right to call a number of units held by Buffalo International equal to 5% of all units issued and outstanding for an amount in cash equal to the greater of (i) $1.5 million and (ii) 5% of the amount obtained by applying a multiple of 5.5 to the highest of (a) the minimum royalties in respect of the Ico Canada marks for the previous 12 months, (b) the actual royalties in respect of the Ico Canada marks for the previous 12 months, (c) the projected minimum royalties in respect of the Ico Canada marks for the subsequent fiscal period and (d) the average projected minimum royalties in respect of the Ico Canada marks for the subsequent three fiscal periods. Ico Brands Call Option: At any time between the second and third anniversary of June 28, 2013, the Company had the right to call a number of units held by BIU Sub equal to 5% of all units issued and outstanding for an amount in cash equal to the greater of (i) $0.6 million and (ii) 5% of the amount obtained by applying a multiple of 5.5 to the highest of (a) the minimum royalties in respect of the Ico Brands marks for the previous 12 months, (b) the actual royalties in respect of the Ico Brands marks for the previous 12 months, (c) the projected minimum royalties in respect of the Ico Brands marks for the subsequent fiscal period and (d) the average projected minimum royalties in respect of the Ico Brands marks the subsequent three fiscal periods. If the total payments to Ico Canada in respect of the Umbro marks for the four-year period following June 28, 2013 were less than $2.7 million, the Company had an obligation to pay Buffalo International an amount equal to the shortfall. As a result of the Company’s prior contribution of the intellectual property and related assets relating to certain of its brands in respect of the Canadian territory (the “Encumbered Canadian Assets”) to the Company’s securitization, Ico Canada was granted the right to receive an amount equal to the royalty streams from the Encumbered Canadian Assets. 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. If the Company does not deliver such assets to Ico Brands following the exercise of such option, the Company has an obligation to pay liquidated damages to Ico Brands in an amount equal to approximately $4.9 million. In July 2017, the Company purchased the 50% ownership interest in Iconix Canada owned by its joint venture partner for $19.0 million plus 50% of the net asset value of Iconix Canada (which was approximately $2.2 million), in cash, of which $9.0 million was paid at closing and the remaining $10.0 million will be paid over a two-year period through the Company’s distributions from its 51% interest in the Buffalo brand joint venture. The Company also paid 50% of the estimated net asset value of Iconix Canada at closing, subject to a post-closing reconciliation based on 50% of the actual net asset value of Iconix Canada. Additionally, as a part of this transaction, the remaining outstanding purchase price installment payment of $2.9 million due from the Company’s joint venture partner, in respect of such partner’s interest in the joint venture at inception was paid to the Company. As a result of this transaction, the Company maintains 100% ownership interest in Iconix Canada. Iconix Europe In December 2009, the Company contributed substantially all rights to its brands in the European Territory (defined as all member states and candidate states of the European Union and certain other European countries) to Iconix Europe LLC, a then newly formed wholly-owned subsidiary of the Company (“Iconix Europe”). Also in December 2009 and shortly after the formation of Iconix Europe, an investment group led by The Licensing Company and Albion Equity Partners LLC purchased a 50% interest in Iconix Europe through Brand Investments Vehicles Group 3 Limited (“BIV”), to assist the Company in developing, exploiting, marketing and licensing the Company’s brands in the European Territory. In consideration for its 50% interest in Iconix Europe, BIV agreed to pay $4.0 million, of which $3.0 million was paid upon closing of this transaction in December 2009 and the remaining $1.0 million of which was paid in January 2011. At inception and prior to the January 2014 transaction described below, the Company determined, in accordance with ASC 810, based on the corporate structure, voting rights and contributions of the Company and BIV, that Iconix Europe is not a VIE and was not subject to consolidation. The Company had recorded its investment under the equity method of accounting. In January 2014, the Company consented to the purchase of BIV’s 50% ownership interest in Iconix Europe by GBG. In exchange for this consent, the Company recorded a $1.5 million receivable due from GBG. As a result of this transaction, the Company recorded revenue of $1.5 million, which is included in licensing revenue in the Company’s consolidated statement of operations for FY 2014. In addition, the Company acquired an additional 1% equity interest in Iconix Europe from GBG, and amended the operating agreement (herein referred to as the “IE Operating Agreement”) thereby increasing its ownership in Iconix Europe to a controlling 51% interest and reducing its preferred profit distribution from Iconix Europe to $3.0 million after which all profits and losses are recognized 51/49 in accordance with each principal’s membership interest percentage. In October 2017, the Company received the remaining $0.9 million of the total $1.5 million receivable due from GBG. ASC Topic 810 affirms that consolidation is appropriate when one entity has a controlling financial interest in another entity. As a result of this transaction, the Company owns a 51% membership interest in Iconix Europe compared to the minority owner’s 49% 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 the minority shareholder with substantive participating rights in Iconix Europe. As such, Iconix Europe is subject to consolidation with the Company, which is reflected in the consolidated financial statements as of December 31, 2016. Pursuant to the IE Operating Agreement, for a period following the fifth anniversary of the January 2014 transaction and again following the eighth anniversary of the January 2014 transaction, the Company has a call option to purchase, and GBG has a put option to initiate the Company’s purchase of GBG’s 49% equity interests in Iconix Europe for a calculated amount as described below. Five-Year and Eight-Year Put/Call Options: At any time during the six month period commencing January 13, 2019, and again at any time during the six month period commencing January 13, 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 Europe is an amount equal to (x) the Agreed Value (in the event of GBG’s 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) (x) percentage of Iconix Europe owned by GBG, multiplied by (y) 5.5, multiplied by (z) the greater of aggregate royalty generated by Iconix Europe for the year ended December 31, 2013 and the year ended December 31, 2018; plus (ii) percentage of Iconix Europe owned by GBG multiplied by the aggregate amount of cash in Iconix Europe which is available for distribution to the members. Agreed Value-Eight-Year Put/Call: (i) (x) percentage of Iconix Europe owned by GBG, multiplied by (y) 5.5, multiplied by (z) the greater of aggregate royalty generated by Iconix Europe for the year ended December 31, 2013 and the year ended December 31, 2021; plus (ii) percentage of Iconix Europe owned by GBG multiplied by the aggregate amount of cash in Iconix Europe which is available for distribution to the members. As a result of the January 2014 transaction, the Company records this redeemable non-controlling interest as mezzanine equity on the Company’s consolidated balance sheet. The Company is accreting the difference between the redemption value of the put option and the non-controlling interest at inception over the five-year term of the first put option to retained earnings on the Company’s balance sheet. As of December 31, 2018, the redeemable non-controlling interest for Iconix Europe was $13.5 million which was recorded on the Company’s consolidated balance sheet as mezzanine equity. 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. As of December 31, 2018, the Company maintains a 15% ownership interest in iBrands. In FY 2018, based on impairment indicators, the Company recorded a full impairment of its investment in iBrands of $2.5 million included in investment impairment on the Company’s consolidated statement of operations. In April 2018, pursuant to a condition in a letter agreement entered into simultaneously with the Company’s acquisition of a 51% equity interest in Hydraulic IPH in December 2014, the Company acquired the remaining 49% ownership interest from its joint venture partner for no cash consideration as a result of an affiliate of the joint venture partner not making its minimum guaranteed royalty payment obligations to the Company in accordance with the respective license agreement. This transaction resulted in the Company effectively increasing its ownership interest in Hydraulic to 100%. The Company will retain 100% ownership interest in Hydraulic unless the affiliate of such joint venture partner satisfies its outstanding payment obligations by making all payments of the minimum guaranteed royalties to the Company under the terminated license agreement. 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. The Company determined, in accordance with ASC 810, based on the corporate structure, voting rights and contributions of the Company and NGO, NGX is a VIE and, as the Company has been determined to be the primary beneficiary, is subject to consolidation. The Company has consolidated this joint venture within its consolidated financial statements since inception. The liabilities of the VIE are not material and none of the VIE assets are encumbered by any obligation of the VIE or other entity. In July 2017, the Company sold its 51% ownership interest in NGX, LLC for $2.4 million in cash. As a result of this transaction, the Company recognized a loss of less than $0.1 million which has been recorded within Other Income on the Company’s consolidated statement of operations in FY 2017. 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 (which the license agreement has expired). The Buffalo brand trademarks have been determined by management to have an indefinite useful life and accordingly, consistent with ASC Topic 350, no amortization is being recorded in the Company’s consolidated statement of operations. The goodwill and trademarks are subject to a test for impairment on an annual basis. Of the total consideration paid, $36.9 million (which is net of a discount) has been classified as a note receivable, as the fair value of the transaction and the related guaranteed minimum royalties which the Company will receive through FY 2016 under the BII license agreement, could not be established at the acquisition date. As of December 31, 2017, $2.5 million remained due to the Company from BII for the above transaction and was recorded in other assets – current on the consolidated balance sheet. As of December 31, 2018, the note receivable due to the Company from BII for the above transactions was fully satisfied and no additional amounts were due. The $7.1 million of goodwill resulting from this acquisition is deductible for income tax purposes. The Company has consolidated this joint venture within its consolidated financial statements since inception. 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, pursuant to which it purchased all of the issued and outstanding interests (“Peanuts 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 June 3, 2010, the Company assigned its right to buy all of the Peanuts Interests to Peanuts Holdings, a newly formed Delaware limited liability company and joint venture owned 80% by Icon Entertainment LLC (“IE”), a wholly

Gains on Sale of Trademarks, ne

Gains on Sale of Trademarks, net	12 Months Ended
	Dec. 31, 2018
Investments Debt And Equity Securities [Abstract]
Gains on Sale of Trademarks, net	6. Gains on Sale of Trademarks, net The following table details transactions comprising gains on sales of trademarks, net in the consolidated statement of operations: December 31, December 31, 2018 2017 Interest in Badgley Mischka Canada trademark (1) $ — $ 375 Interest in Sharper Image Canada trademark (2) — 500 Interest in Sharper Image trademark in Iconix Southeast Asia (2) 236 — Interest in Sharper Image trademark in Iconix Europe (2) 352 — Interest in Sharper Image trademark in Iconix MENA (2) 250 — Interest in Sharper Image trademark in Iconix Australia (2) 125 — Interest in Badgley Mischka trademark in Iconix Southeast Asia (1) 478 — Interest in Badgley Mischka trademark in Iconix Europe (1) (244 ) — Interest in Badgley Mischka trademark in Iconix MENA (1) 71 — Total net gains on sales of trademarks $ 1,268 $ 875 ( 1 ) In February 2016, the Company sold its rights to the Badgley Mischka intellectual property and related assets to Titan Industries, Inc. in partnership with the founders, Mark Badgley and James Mischka, and the apparel license MJCLK LLC for $13.8 million in cash. The Company recognized a gain of $11.6 million as a result of this transaction. The $11.6 million gain represented the sale of the Badgley Mischka intellectual property and related assets within the United States, Greater China, Israel and Latin America territories. The Badgley Mischka intellectual property and related assets within other foreign territories is owned by certain of the Company’s joint venture entities and required the Company to negotiate and finalize the sale of the intellectual property with its respective joint venture partners. In September 2017, the Company sold its interest in certain Badgley Mischka trademarks for shoes and handbags in Canada for $0.4 million in cash. The Company recognized a gain of $0.4 million as a result of this transaction. Additionally, in FY 2018, the Company recognized an additional combined gain of approximately $0.3 million upon final execution of the agreement for the sale of the Badgley Mischka intellectual property and related assets which were previously owned by the Iconix Southeast Asia, Iconix Europe and Iconix MENA joint ventures resulting in an aggregate gain on the sale of the brand of $12.3 million. ( 2 ) In December 2016, the Company sold the rights to the Sharper Image intellectual property and related assets to 360 Holdings, Inc. for $100.0 million in cash (of which $1.8 million is being held in escrow for the sale of the Sharper Image intellectual property in the Company’s international joint ventures). The Company recognized a gain of $28.1 million as a result of this transaction. The Sharper Image intellectual property and related assets within other foreign territories is owned by certain of the Company’s joint venture entities and required the Company to negotiate and finalize the sale of the intellectual property with its respective joint venture partners.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	7. Fair Value Measurements ASC Topic 820 “Fair Value Measurements”, which the Company adopted on January 1, 2008, 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 statement of operations risk and cash flow risk of revenue and receivables. As of December 31, 2018, the Company had no hedge instruments. Financial Instruments As of December 31, 2018 and December 31, 2017, 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 note payable from and to our joint venture partners approximate their carrying values. The fair value of our other equity 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 other equity investments as of December 31, 2018 and December 31, 2017. 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: December 31, 2018 December 31, 2017 Carrying Fair Value Carrying Fair Value Long-term debt, including current portion ( 1) $ 675,229 $ 582,370 $ 800,842 $ 747,818 (1) Carrying amounts include aggregate unamortized debt discount and debt issuance costs. Additionally, the fair value of the other equity investments acquired as part of the FY 2015 purchase of our joint venture partners’ interest in Iconix China (refer to Note 5 for further details) was $1.0 million and $1.4 million as of December 31, 2018 and December 31, 2017, respectively, with the decrease in fair value of $0.4 million recorded in the Company’s consolidated statement of operations since the first quarter of FY 2018 due to the adoption of ASU 2016-01. 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 5. 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. The Company recorded impairment charges on certain indefinite-lived and definite-lived assets during the fourth quarter, third quarter and second quarter of FY 2018 as well as the third quarter and fourth quarter of FY 2017. Refer to Note 4 for further information.

Fair Value Option

Fair Value Option	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Option	8. Fair Value Option During the first quarter of FY 2018, the Company elected to account for its 5.75% Convertible Notes under the fair value option. The fair value carrying amount and the contractual principal outstanding balance of the 5.75% Convertible Notes accounted for under the fair value option as of December 31, 2018 is $48.1 million and $109.7 million, respectively. The change of $81.0 million in the fair value of the 5.75% Convertible Notes accounted for under the fair value option are included in the Company’s consolidated statement of operations for FY 2018 within Other Income. The primary reason for electing the fair value option is for simplification and cost-benefit considerations of accounting for the 5.75% Convertible Notes (the hybrid financial instrument) at fair value in its entirety versus bifurcation of the embedded derivatives. The 5.75% Convertible Notes contain bifurcatable embedded derivatives and do not require settlement by physical delivery of non-financial assets. The significant inputs to the valuation of the 5.75% Convertible Notes at fair value are Level 1 inputs as they are based on the quoted prices of the notes in the active market.

Debt Arrangements

Debt Arrangements	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Debt Arrangements	9. Debt Arrangements The Company’s net carrying amount of debt is comprised of the following: December 31, 2018 December 31, 2017 Senior Secured Notes $ 365,481 $ 408,174 1.50% Convertible Notes ( 1) — 233,898 Variable Funding Note, net of original issue discount 95,273 91,363 Senior Secured Term Loan, net of original issue discount 171,137 74,813 5.75% Convertible Notes ( 1) 48,076 — Unamortized debt issuance costs (4,738 ) (7,406 ) Total debt 675,229 800,842 Less current maturities 54,263 44,349 Total long-term debt $ 620,966 $ 756,493 (1) On February 22, 2018, the Company exchanged $125 million of aggregate principal amount of 1.50% Convertible Notes for $125 million of aggregate principal amount of 5.75% Convertible Notes. See below for further details. 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. 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 allowed 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 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 swingline lender and as administrative agent. The Variable Funding Notes are governed, in part, by the Variable Funding Note Purchase Agreement and by certain generally applicable terms contained in the Securitization Notes Indenture. Interest on the Variable Funding Notes is payable at per annum rates equal to the CP Rate, Base Rate or Eurodollar Rate, each as defined in the Variable Funding Note Purchase Agreement. In February 2015, the Company fully drew down the $100.0 million of available funding under the Variable Funding Notes, which remains outstanding as of December 31, 2018. 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. The Senior Secured Notes and the Variable Funding Notes are referred to collectively as the “Securitization Notes.” The Securitization Notes were issued under a base indenture (the “Securitization Notes Base Indenture”) and related supplemental indentures (the “Securitization Notes Supplemental Indentures” and, collectively with the Securitization Notes Base Indenture, the “Securitization Notes Indenture”) among the Co-Issuers and Citibank, N.A., as trustee and securities intermediary. The Securitization Notes Indenture allows the Co-Issuers to issue additional series of notes in the future subject to certain conditions. On August 18, 2017, the Company entered into an amendment to the Securitization Notes Supplemental Indenture to, among other things, (i) extend the anticipated repayment date for the Variable Funding Notes from January 2018 to January 2020, (ii) decrease the L/C Commitment and the Swingline Commitment (as such terms are defined in the amendment) available under the Variable Funding Notes to $0 as of the closing date, (iii) replace Barclays Bank PLC with Guggenheim Securities Credit Partners, LLC, as provider of letters of credit, as swingline lender and as administrative agent under the purchase agreement and (iv) provide that, upon the disposition of intellectual property assets by the Co-Issuers as permitted by the Securitization Notes Base Indenture, (x) the holders of the Variable Funding Notes will receive a mandatory prepayment, pro rata based on the amount of Variable Funding Notes held by such holder, and (y) the maximum commitment will be permanently reduced by the amount of the mandatory prepayment. While the Securitization Notes are outstanding, payments of interest are required to be made on the 2012 Senior Secured Notes and the 2013 Senior Secured Notes, in each case, on a quarterly basis. Initially, principal payments in the amount of $10.5 million and $4.8 million were required to be made on the 2012 Senior Secured Notes and 2013 Senior Secured Notes, respectively, on a quarterly basis. The amount of quarterly principal payments has since changed in subsequent periods due to the prepayments made under the Securitization Notes Indenture. See below for further discussion. The legal final maturity date of the Securitization Notes is in January of 2043. If the Co-Issuers have not repaid or refinanced the Securitization Notes prior to January 2020 (the “anticipated repayment date”), additional interest will accrue on amounts outstanding under the Securitization Notes at a rate equal to (A) in respect of the Variable Funding Notes, 5% per annum, (B) in respect of the 2012 Senior Secured Notes and the 2013 Senior Secured Notes, the greater of (1) 5% per annum and (2) a per annum interest rate equal to the excess, if any, by which the sum of (x) 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 (y) 5% per annum plus (z) with respect to the 2012 Senior Secured Notes, 3.4% per annum, or with respect to the 2013 Senior Secured Notes, 3.14% per annum, exceeds the original interest rate. Pursuant to the Securitization Notes Indenture, such additional interest is not due to be paid by the Company until January 2043 (the legal maturity date) and does not compound annually. The Securitization Notes rank pari passu Pursuant to the Securitization Notes Indenture, the Securitization Notes are the joint and several obligations of the Co-Issuers only. The Securitization Notes are secured under the Securitization Notes Indenture by a security interest in certain of the assets of the Co-Issuers (the “Securitized Assets”), 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, and Charisma; (ii) the rights (including the rights to receive payments) and obligations under all license agreements for use of those trademarks in such territories; (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, and a 100% interest in ZY Holdings LLC which owns the Zoo York brand; and (iv) certain cash accounts established under the Securitization Notes Indenture. The Securitized Assets do not include revenue generating assets of (x) the Iconix subsidiaries that own the Ecko Unltd trademarks, the Mark Ecko trademarks, the Artful Dodger trademarks, the Umbro trademarks, and the Lee Cooper 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 Modern Amusement trademarks and the Buffalo trademarks, the Pony trademarks, and the Hydraulic trademarks. If the Company contributes an Additional IP Holder 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 Securitization Notes Indenture pursuant to which such Additional IP Holder will guarantee the obligations of the Co-Issuers in respect of any Securitization Notes issued under the Securitization Notes 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 Securitization Notes Indenture or the Securitization Notes. The Securitization 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 Securitization Notes, (ii) provisions relating to optional and mandatory prepayments, including mandatory prepayments in the event of a change of control (as defined in the Securitization Notes 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 Securitization Notes are in stated ways defective or ineffective and (iv) covenants relating to recordkeeping, access to information and similar matters. As of December 31, 2018, the Company is in compliance with all covenants under the Securitization Notes. The Company’s Securitization Notes include a financial test that measures the amount of principal and interest required to be paid on the Co-Issuers’ debt to the approximate cash flow available to pay such principal and interest; the test is referred to as the debt service coverage ratio (“DSCR”). As a result of the decline in royalty collections received by the Co-Issuers during the twelve months ended June 30, 2018, the DSCR fell below 1.45x as of June 30, 2018. Beginning July 1, 2018, the Co-Issuers were required to allocate 25% of residual royalty collections (i.e. collections less debt service, management, servicing, administrative and other fees) to a restricted reserve account administered by the securitization program’s trustee, which will result in cash remaining inside the securitization program. The DSCR fell below 1.35x as of September 30, 2018 and as a result, beginning October 1, 2018, the Co-Issuers are required to allocate 50% of residual royalty collections (i.e. collections less debt service, management, servicing, administrative and other fees) to a restricted reserve account administered by the securitization program’s trustee, which will result in cash remaining inside the securitization program and not being distributed to the Company. The DSCR fell below 1.25x as of December 31, 2018 and as a result, beginning January 1, 2019, the Co-Issuers are required to allocate 100% of residual royalty collections (i.e. collections less debt service, management, servicing, administrative and other fees) to a restricted reserve account administered by the securitization program’s trustee, which will result in cash remaining inside the securitization program and not being distributed to the Company. The cash required to be maintained inside the securitization program may be released to the Company if the DSCR is at least 1.45x for two consecutive quarters. The Securitization Notes are also subject to customary rapid amortization events provided for in the Securitization Notes Indenture, including events tied to (i) the failure to maintain a stated DSCR, (ii) certain manager termination events, (iii) the occurrence of an event of default and (iv) the failure to repay or refinance the Securitization Notes on the anticipated repayment date. If a rapid amortization event were to occur, including as a result of not paying or redeeming the Securitization Notes in full prior to the anticipated repayment date, the management fee payable to the Company would remain payable pursuant to the priority of payments set forth under the Securitization Indenture, but no residual amounts would be payable to the Company thereafter. 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. In January 2017, in connection with the sale of the Sharper Image intellectual property and related assets, the Company made a mandatory principal prepayment on its Senior Secured Notes of $36.7 million. The Company wrote off a pro-rata portion of the Senior Secured Notes’ deferred financing costs of $0.5 million. As a result of this transaction, the Company recognized a loss on extinguishment of debt of $0.5 million which has been recorded on the Company’s consolidated statement of operations. Additionally, the quarterly principal payments on the 2012 Senior Secured notes and 2013 Senior Secured Notes were reduced to $9.9 million and $4.5 million, respectively. In July 2017, in connection with the sale of the businesses underlying the Entertainment segment, the Company made a mandatory principal prepayment on its Senior Secured Notes of $152.2 million. The Company wrote off a pro-rata portion of the Senior Secured Notes’ deferred financing costs of $2.0 million as well as paid a prepayment penalty of $0.3 million. As a result of this transaction, the Company recognized a loss on extinguishment of debt of $2.3 million which has been allocated to discontinued operations on the Company’s consolidated statement of operations in FY 2017. Additionally, the quarterly principal payments on the 2012 Senior Secured Notes and 2013 Senior Secured Notes were reduced to $7.3 million and $3.4 million, respectively. As of December 31, 2018 and December 31, 2017, the total outstanding principal balance of the Securitization Notes was $465.5 million and $508.2 million, respectively, of which $42.7 million is included in the current portion of long-term debt on the consolidated balance sheet. As of December 31, 2018 and December 31, 2017, $15.2 million and $29.9 million, respectively, is included in restricted cash on the 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. For FY 2018 and FY 2017, cash interest expense relating to the Senior Secured Notes was approximately $16.4 million and $22.2 million, respectively. Senior Secured Term Loan On August 2, 2017, the Company entered into a credit agreement (as amended or otherwise modified, unless context provides otherwise the “Senior Secured Term Loan”), among IBG Borrower, the Company’s wholly-owned direct subsidiary, as borrower, the Company and certain wholly-owned subsidiaries of IBG Borrower, as guarantors (the “Guarantors”), Cortland Capital Market Services LLC, as administrative agent and collateral agent (“Cortland”) and the lenders party thereto from time to time, including Deutsche Bank AG, New York Branch. Pursuant to the Senior Secured Term Loan, the lenders provided to IBG Borrower a senior secured term loan (the “Senior Secured Term Loan”), scheduled to mature on August 2, 2022 in an aggregate principal amount of $300 million and bearing interest at LIBOR plus an applicable margin of 7% per annum (the “Interest Rate”). On August 2, 2017, the net cash proceeds of the Senior Secured Term Loan were deposited into an escrow account and subject to release to IBG Borrower from time to time, subject to the satisfaction of customary conditions precedent upon each withdrawal, to finance repurchases of, or at the maturity date thereof to repay in full, the 1.50% Convertible Notes (as defined below). The Company had the ability to make these repurchases in the open market or privately negotiated transactions, depending on prevailing market conditions and other factors. Borrowings under the Senior Secured Term Loan were to amortize quarterly at 0.5% of principal, commencing on September 30, 2017. IBG Borrower was obligated to make mandatory prepayments annually from excess cash flow and periodically from net proceeds of certain asset dispositions and from net proceeds of certain indebtedness, if incurred (in each case, subject to certain exceptions and limitations provided for in the Senior Secured Term Loan). IBG Borrower’s obligations under the Senior Secured Term Loan are guaranteed jointly and severally by the Company and the other Guarantors pursuant to a separate facility guaranty. IBG Borrower’s and the Guarantors’ obligations under the Senior Secured Term Loan are secured by first priority liens on and security interests in substantially all assets of IBG Borrower, the Company and the other Guarantors and a pledge of substantially all equity interests of the Company’s subsidiaries (subject to certain limits including with respect to foreign subsidiaries) owned by the Company, IBG Borrower or any other Guarantor. However, the security interests will not cover certain intellectual property and licenses owned, directly or indirectly by the Company’s subsidiary Iconix Luxembourg Holdings SÀRL or those subject to the Company’s securitization facility. In addition, the pledges exclude certain equity interests of Marcy Media Holdings, LLC and the subsidiaries of Iconix China Holdings Limited. In connection with the Senior Secured Term Loan, IBG Borrower, the Company and the other Guarantors made customary representations and warranties and have agreed to adhere to certain customary affirmative covenants. Additionally, the Senior Secured Term Loan mandates that IBG Borrower, the Company and the other Guarantors enter into account control agreements on certain deposit accounts, maintain and allow appraisals of their intellectual property, perform under the terms of certain licenses and other agreements scheduled in the Senior Secured Term Loan and report significant changes to or terminations of licenses generating guaranteed minimum royalties of more than $0.5 million. Prior to the First Amendment (as discussed below), IBG Borrower was required to satisfy a minimum asset coverage ratio of 1.25:1.00 and maintain a leverage ratio of no greater than 4.50:1.00. Amendments to Senior Secured Term Loan First Amendment On October 27, 2017, the Company entered into the First Amendment to the Senior Secured Term Loan (the “First Amendment”) pursuant to which, among other things, the remaining escrow balance of approximately $231 million (after taking into account approximately $59.2 million that was used to buy back 1.50% Convertible Notes in open market purchases in the third quarter of 2017) was returned to the lenders. The First Amendment also provided for, among other things, (a) a reduction in the existing $300 million term loan to the then-current term loan balance of approximately $57.8 million, (b) a new senior secured delayed draw term loan facility in the aggregate amount of up to $165.7 million, consisting of (i) a $25 million First Delayed Draw Term Loan (the “First Delayed Draw Term Loan”), and (ii) a $140.7 million Second Delayed Draw Term Loan (the “Second Delayed Draw Term Loan” and, together, with the First Delayed Draw Term Loan, the “Delayed Draw Term Loan Facility”) for the purpose of repaying the 1.50% Convertible Notes; (c) an increase of the Total Leverage Ratio permitted under the Senior Secured Term Loan from 4.50:1.00 to 5.75:1.00; (d) a reduction in the debt service coverage ratio multiplier in the Company’s asset coverage ratio under the Senior Secured Term Loan; (e) an increase in the existing amortization rate from 2 percent per annum to 10 percent per annum commencing July 2019; and (f) amendments to the mandatory prepayment provisions to (i) permit the Company not to prepay borrowings under the Senior Secured Term Loan from the first $100 million of net proceeds resulting from Permitted Capital Raising Transactions (as defined in the Senior Secured Term Loan) effected prior to March 15, 2018, and (ii) eliminate the requirement that the Company pay a Prepayment Premium (as defined in the Senior Secured Term Loan) on any payments or prepayments made prior to December 31, 2018. Indebtedness issued under the Delayed Draw Term Loan Facility was issued with original issue discount. As a result of the First Amendment, on October 27, 2017, the Company repaid $231.0 million on the Senior Secured Term Loan which represented $240.7 million of outstanding principal balance. As this transaction was accounted for as a debt modification in accordance ASC 470-50-40, and based on the Company’s accounting policy for debt modifications, the Company wrote-off a pro-rata portion of the original issue discount and deferred financing costs of $9.3 million and $5.4 million, respectively, which were both recorded to interest expense on the Company’s consolidated statement of operations for FY 2017. As a result of this transaction, the Company’s outstanding principal balance of the Senior Secured Term Loan was reduced to $57.8 million at that time and the Company recorded a gain on modification of debt of $8.8 million (which is net of $0.8 million of additional deferred financing costs associated with the First Amendment) which has been recorded in interest expense on the Company’s consolidated statement of operations for FY 2017. On November 2, 2017, the Company drew down the full amount of $25.0 million on the First Delayed Draw Term Loan of which the Company received $24.0 million in cash, net of the $1.0 million of original issue discount. As a result of the Second Amendment, the Company incurred $0.2 million of additional deferred financing costs. In accordance with ASC 470-50-40, the Company accounted for this amendment as a debt modification and has recorded the additional deferred financing costs against the gain on modification of debt on the Company’s consolidated statement of operations for FY 2017. Second Amendment Given that the Company was unable to timely file its quarterly financial statements for the quarter ended September 30, 2017 with the SEC by November 14, 2017 and became in default under the terms of the Senior Secured Term Loan, as amended, o Second Amendment to the Senior Secured Term Loan. Pursuant to the Second Amendment, In connection with the Second Amendment, Deutsche Bank was granted additional pricing flex in the form of price protection upon syndication of the Senior Secured Term Loan (“Flex”) As a result of the Second Amendment, the Company incurred $0.2 million of additional deferred financing costs. In accordance with ASC 470-50-40, the Company accounted for this amendment as a debt modification and has recorded the additional deferred financing costs against the gain on modification of debt on the Company’s consolidated statement of operations for FY 2017. On December 7, 2017, the Company paid approximately $5.0 million of Flex of which the Company has recorded this amount against the outstanding principal balance of Senior Secured Term Loan on the Company’s consolidated balance sheet and is being amortized over the remaining term of loan. Third Amendment On February 12, 2018, the Company, through IBG Borrower, entered into the Third Amendment to the Senior Secured Term Loan. The Third Amendment provides for, among other things, amendments to certain restrictive covenants and other terms set forth in the Senior Secured Term Loan, as amended, to permit (i) IBG Borrower to enter into the 5.75% Notes Indenture (as defined below) and a related intercreditor agreement that was executed and (ii) the Note Exchange (as defined below). In connection with the Third Amendment, Deutsche Bank was granted additional pricing flex in the form of price protection upon syndication of the loan (“Third Amendment Flex”). After giving effect to the additional Third Amendment Flex, the Company estimates that it could be responsible for payments on account of the Third Amendment Flex in an aggregate total amount of up to $6.1 million. Fourth Amendment The Company, through IBG Borrower, entered into the Fourth Amendment to the Senior Secured Term Loan as of March 12, 2018. The Fourth Amendment provided, among other things, that the funding date for the Second Delayed Draw Term Loan would be March 14, 2018 instead of March 15, 2018. The conditions to the availability of the Second Delayed Draw Term Loan were satisfied as of March 14, 2018 due, in part, to the transactions contemplated by the Note Exchange, and the Company was able to draw on the Second Delayed Draw Term Loan. The Senior Secured Term Loan, as amended, contains customary negative covenants and events of default. The Senior Secured Term Loan limits the ability of IBG Borrower, the Company and the other Guarantors, with respect to themselves, their subsidiaries and certain joint ventures, from, among other things, incurring and prepaying certain indebtedness, granting liens on certain assets, consummating certain types of acquisitions, making fundamental changes (including mergers and consolidations), engaging in substantially different lines of business than those in which they are currently engaged, making restricted payments and amending or terminating certain licenses scheduled in the Senior Secured Term Loan. Such restrictions, failure to comply with which may result in an event of default under the terms of the Senior Secured Term Loan, are subject to certain customary and specifically negotiated exceptions, as set forth in the Senior Secured Term Loan. If an event of default occurs, in addition to the Interest Rate increasing by an additional 3% per annum Cortland shall, at the request of lenders holding more than 50% of the then-outstanding principal of the Senior Secured Term Loan, declare payable all unpaid principal and accrued interest and take action to enforce payment in favor of the lenders. An event of default includes, among other events: a change of control by which a person or group becomes the beneficial owner of 35% of the voting stock of the Company or IBG Borrower; the failure to extend of the Series 2012-1 Class A-1 Senior Notes Renewal Date (as defined in the Senior Secured Term Loan); the failure of any of Icon Brand Holdings LLC, Icon NY Holdings LLC, Icon DE Intermediate Holdings LLC, Icon DE Holdings LLC and their respective subsidiaries (the “Securitization Entities”) to perform certain covenants; and the entry into amendments to the securitization facility that would be materially adverse to the lenders or Cortland without consent. Subject to the terms of the Senior Secured Term Loan, both voluntary and certain mandatory prepayments will trigger a premium of 5% of the aggregate principal amount during the first year of the loan and a premium of 3% of the aggregate principal amount during the second year of the loan, with no premiums payable in subsequent periods. As of December 31, 2018 and December 31, 2017, the outstanding principal balance of the Senior Secured Term Loan was $171.1 million (which is net of $18.3 million of original issue discount) and $74.8 million (which is net of $8.0 million of original issue discount), respectively, of which $11.6 million and $1.7 million is recorded in current portion of long term debt on the Company’s consolidated balance sheet, respectively. The Company recorded cash interest expense of approximately $17.2 million (including a commitment fee of approximately $1.2 million) relating to the Senior Secured Term Loan in FY 2018 as compared to $8.1 million for FY 2017. The Company recorded an expense for the amortization of original issue discount and deferred financing fees of approximately $4.4 million relating to the Senior Secured Term Loan, included in interest expense on the consolidated statement of operations, during FY 2018 as compared to $1.0 million during FY 2017. 5.75% Convertible Notes On February 22, 2018, the Company consummated an exchange (the “Note Exchange”) of approximately $125 million previously outstanding 1.50% Convertible Senior Subordinated Notes due 2018 (the “1.50% Convertible Notes”), pursuant to which it issued approximately $125 million of new 5.75% Convertible Notes due 2023 (the 5.75% Convertible Notes”). The 5.75% Convertible Notes were issued pursuant to an indenture, dated February 22, 2018, by and among the Company, each of the guarantors thereto and The Bank of New York Mellon Trust Company, N.A., as trustee and collateral agent (the “Indenture”). The 5.75% Convertible Notes mature on August 15, 2023. Interest on the 5.75% Convertible Notes may be paid in cash, shares of the Company’s common stock, or a combination of both, at the Company’s election. If the Company elects to pay all or a portion of an interest payment in shares of common stock, the number of shares of common stock payable will be equal to the applicable interest payment divided by the average of the 10 individual volume-weighted average prices for the 10-trading day period ending on and including the trading day immediately preceding the relevant interest payment date. The 5.75% Convertible Notes are (i) secured by a second lien on the same assets that secure the obligations of IBG Borrower under the Senior Secured Term Loan and (ii) guaranteed by IBG Borrower and same guarantors as those under the Senior Secured Term Loan, other than the Company. Subject to certain conditions and limitations, the Company may cause all or part of the 5.75% Convertible Notes to be automatically converted into common stock of the Company. The 5.75% Convertible Notes are convertible into shares of the Company’s common stock based on a conversion rate of 52.1919 shares of the Company’s common stock, per $1,000 principal amount of the 5.75% Convertible Notes (which is equal to an initial conversion price of approximately $19.16 per share), subject to adjustment from time to time pursuant to the 5.75% Convertible Note Indenture. Holders converting their 5.75% Convertible Notes (including in connection with a mandatory conversion) shall also be entitled to receive a payment from the Company equal to the Conversion Make-Whole Payment (as defined in the Indenture) if such conversion occurs after a regular record date and on or before the next succeeding interest payment date, through and including the maturity date (determined as if such conversion did not occur). If the Company elects to pay all or a portion of a Conversion Make-Whole Payment in shares of common stock, the number of shares of common stock payable will be equal to the applicable Conversion Make-Whole Payment divided by the average of the 10 individual volume-weighted average prices for the 10-trading day period immediately preceding the applicable conversion date. Subject to certain limitations pursuant to the Senior Secured Term Loan, from and after the February 22, 2019, the Company may redeem for cash all or part of the 5.75% Convertible Notes at any time by providing at least 30 days’ prior written notice to holders of the 5.75% Convertible Notes. If the Company undergoes a fundamental change (which would occur if the Company experiences a change of control or is delisted from NASDAQ) prior to maturity, each holder will have the right, at its option, to require the Company to repurchase for cash all or a portion of such holder’s 5.75% Convertible Notes at a fundamental change purchase price equal to 100% of the principal amount of the 5.75% Convertible Notes to be repurchased, together with interest accrued and unpaid to, but excluding, the fundamental change purchase date. The Company is subject to certain restrictive covenants pursuant to the 5.75% Convertible Note Indenture, including lim

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Stockholders' Equity	10. Stockholders’ Equity 2016 Omnibus Incentive Plan On November 4, 2016, the Company’s stockholders approved the Company’s 2016 Omnibus Incentive Plan (“2016 Plan”). The 2016 Plan replaced and superseded the Company’s Amended and Restated 2009 Equity Incentive Plan. Under the 2016 Plan, all employees, directors, officers, consultants and advisors of the Company, including those of the Company’s subsidiaries, are eligible to be granted common stock, options or other stock-based awards. At inception, there were approximately 0.2 million shares of the Company’s common stock available for issuance under the 2016 Plan. The 2016 Plan was amended at the 2017 Annual Meeting of Stockholders to increase the number of shares available under the plan by 0.19 million shares. Shares Reserved for Issuance On May 7, 2018, the Company filed a Form S-8 to register the 0.19 million shares available for issuance under the 2016 Plan that were approved at the 2017 Annual Meeting of Stockholders. At December 31, 2018, 0.53 million common shares were reserved for issuance under the 2016 Plan. Amendment of Certification of Incorporation At the Special Meeting of Stockholders of the Company held on April 26, 2018, the Company’s stockholders approved an amendment to the Company’s Certificate of Incorporation to increase the number of authorized shares of its common stock, $.001 par value per share, from 150 million to 260 million. Reverse Stock Split On March 14, 2019, the Company effected a Reverse Stock Split of its common stock. No fractional shares were issued in connection with the Reverse Stock Split. Stockholders who otherwise would have been entitled to receive fractional shares of common stock had their holdings rounded up to the next whole share. Unless the context otherwise requires, all share and per share amounts in this annual report on Form 10-K have been adjusted to reflect the Reverse Stock Split. Refer to Note 22 for further details. Stock Options and Warrants Stock options outstanding and exercisable as of December 31, 2018 were issued under previous equity incentive plans of the Company. There was no compensation expense related to stock option grants or warrant grants during FY 2018 or FY 2017 as all prior awards have been fully expensed. Summaries of the Company’s stock options, warrants and performance related options activity, and related information for FY 2018 and FY 2017 are as follows: Stock Options Options Options Weighted Exercise Price Outstanding at January 1, 2017 2,000 $ 153.50 Granted — — Canceled — — Exercised — — Expired/Forfeited — — Outstanding at December 31, 2017 2,000 $ 153.50 Granted — — Canceled — — Exercised — — Expired/Forfeited (500 ) 99.20 Outstanding at December 31, 2018 1,500 $ 171.60 Exercisable at December 31, 2018 1,500 $ 171.60 The weighted average contractual term (in years) of options outstanding and exercisable as of December 31, 2018 and 2017 were 0.73 and 1.50, respectively. The aggregate intrinsic value is calculated as the difference between the market price of the Company’s common stock as of December 31, 2018 and the exercise price of the underlying options. At December 31, 2018 and 2017, the aggregate intrinsic value of options outstanding and exercisable was $0 and $0, respectively. There were no unamortized options as of December 31, 2018. Warrants Warrants Warrants Weighted Average Exercise Price Outstanding at January 1, 2017 2,000 $ 66.40 Granted — — Canceled — — Exercised — — Expired/Forfeited — — Outstanding at December 31, 2017 2,000 $ 66.40 Granted — — Canceled — — Exercised — — Expired/Forfeited (2,000 ) 66.40 Outstanding at December 31, 2018 — $ — Exercisable at December 31, 2018 — $ — All warrants issued in connection with acquisitions were 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 weighted average contractual term (in years) of warrants outstanding and exercisable as of December 31, 2018 and 2017 were 0 and 0.76, respectively. 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: FY 2018 FY 2017 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Non-vested, January 1, 130,808 $ 252.90 128,050 $ 263.20 Granted 319,378 2.20 48,774 80.40 Vested (109,872 ) 21.40 (31,892 ) 106.40 Forfeited/Canceled (24,919 ) 76.00 (14,123 ) 81.40 Non-vested, December 31, 315,396 $ 108.60 130,808 $ 252.90 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. During FY 2018 and FY 2017, the Company awarded approximately 0.3 million and 0.1 million restricted shares, respectively, with a fair market value of approximately $0.7 million and $3.9 million, respectively. 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 FY 2018 and FY 2017 was approximately $1.8 million and $3.5 million, respectively. An additional amount of $0.6 million of compensation expense related to restricted stock grants (inclusive of the restricted stock grants awarded as part of the long-term incentive plan discussed below) is expected to be expensed evenly over a period of approximately twelve months. During FY 2018 and FY 2017, the Company repurchased shares valued at $0.2 million and $1.2 million, respectively, of its common stock in connection with net share settlement of restricted stock grants and option exercises. Retention Stock On January 7, 2016, the Company awarded to certain employees a retention stock grant of approximately 0.1 million shares with a then current value of approximately $7.5 million. The awards cliff vested in three years on a scaled pay out based on the Company’s total shareholder return measured against a peer group. The measurement period began on the grant date and the beginning measurement amount was calculated based on the 20 day average closing stock price leading up to the grant date. The measurement period ended on December 31, 2018 and the ending measurement amount was based on the 20 day average closing stock price leading up to December 31, 2018. In accordance with ASC 718, the Company valued these shares utilizing a Monte Carlo simulation as the awards are based on market conditions. The grant date fair value of the awards issued on January 7, 2016 was $4.25 and was based on the following range of assumptions for the Company and the peer group (the grant date fair value and the stock price valuation assumptions in the table below have not been effected for the Reverse Stock Split): January 7. 2016 Valuation Assumptions: Beginning average stock price (20 trading days prior to January 7, 2016) $4.85 - $63.41 Valuation date stock price (closing values on January 7, 2016) $4.53 - $59.08 Risk free interest rate 1.21 % Expected dividend yield used when simulating the total shareholder return 0.00 % Expected dividend yield used when simulating the Company's stock price 0.00 % Stock price volatility (based on historical stock price over the last 2.98 years) 21.09% - 72.17% Correlation coefficients 0.04 - 0.47 As of December 31, 2018, pursuant to the terms of the awards and based upon the Company’s performance over the vesting period, no shares were issued upon expiration of the grant. Mr. Haugh, the Company’s former Chief Executive Officer, was issued an Employment Inducement Award pursuant to his employment agreement. The terms of the Employment Inducement Award are similar to the retention stock awards provided to all other employees as described above. The grant date fair value of Mr. Haugh’s award issued on February 23, 2016 was $5.75 and was based on the following range of assumptions for the Company and the peer group (the grant date fair value and stock price valuation assumptions in the table below have not been effected for the Reverse Stock Split): February 23. 2016 Valuation Assumptions: Beginning average stock price (20 trading days prior to February 23, 2016) $4.86 - $66.71 Valuation date stock price (closing values on February 23, 2016) $5.52 - $69.92 Risk free interest rate 0.90 % Expected dividend yield used when simulating the total shareholder return 0.00 % Expected dividend yield used when simulating the Company's stock price 0.00 % Stock price volatility (based on historical stock price over the last 3.00 years) 24.23% - 74.33% Correlation coefficients 0.06 - 0.50 As of June 15, 2018, Mr. Haugh was no longer an employee of the Company or member of the Company’s board of directors. As of June 15, 2018, pursuant to the terms of the awards and based upon the Company’s performance over the vesting period, no shares were issued upon expiration of his award. On October 15, 2018, the Company hired Robert C. Galvin as its Chief Executive Officer and President and was appointed to the Company’s board of directors. Mr. Galvin was issued an Employment Inducement Award pursuant to his employment agreement. The terms of the Employment Inducement Award are similar to the retention stock awards provided to other employees as described above. The grant date fair value of Mr. Galvin’s award issued on October 15, 2018 was $0.18 and was based on the following range of assumptions for the Company and the peer group (the grant date fair value and stock price valuation assumptions in the table below have not been effected for the Reverse Stock Split): October 15, 2018 Valuation Assumptions: Beginning average stock price (20 trading days prior to October 15, 2018) $0.27 - $86.49 Valuation date stock price (closing values on October 15, 2018) $0.22 - $80.27 Risk free interest rate 2.92 % Expected dividend yield used when simulating the total shareholder return 0.00 % Expected dividend yield used when simulating the Company's stock price 0.00 % Stock price volatility (based on historical stock price over the last 3.00 years) 20.88% - 108.81% Correlation coefficients -0.02 -0.48 Compensation related to the retention stock awards was a benefit of approximately $0.3 million and an expense of approximately $1.0 million for FY 2018 and FY 2017, respectively. An additional amount of $0.4 million of compensation expense related to retention stock awards is expected to be expensed evenly over the next thirty-three months. Long-Term Incentive Compensation On March 31, 2016, the Company approved a new plan for long-term incentive compensation (the “2016 LTIP”) for key employees and granted equity awards under the 2016 LTIP in the aggregate amount of approximately 0.7 million shares at a weighted average share price of $73.10 with a then current value of approximately $5.2 million. For each grantee other than Mr. Haugh, the Company’s Chief Executive Officer, 33% of the award was in the form of restricted stock units (“RSUs”) and 67% of the award was in the form of target level performance stock units (“PSUs”). Mr. Haugh’s award under the 2016 LTIP consisted of 25% RSUs and 75% PSUs. The RSUs for each grantee vest in three equal installments annually over a three-year period. Other than for Mr. Haugh, the PSUs cliff vest over three years based on the achievement of operating income performance targets established by the Compensation Committee. One-third of Mr. Haugh’s PSUs shall be converted to time-based awards on December 31, 2016, December 31, 2017 and December 31, 2018, based on the achievement of operating income performance targets established by the Compensation Committee, and such time-based awards shall vest and be settled on December 31, 2018. As of Mr. Haugh’s termination date, approximately 0.2 million shares of this award vested and were issued on December 31, 2018. As a result, the Company accelerated approximately $0.3 million of stock compensation expense for these awards. Additionally, given Mr. Haugh’s termination date, his remaining awards that would have converted to time-based awards on December 31, 2018 were forfeited and the Company reversed approximately $0.6 million of stock compensation expense related to these forfeited shares. For both FY 2018 and FY 2017, less than 0.1 million shares were forfeited in respect of the 2016 LTIP. The weighted average remaining contractual terms of the PSUs is less than one year. On March 7, 2017, the Company approved a new plan for long-term incentive compensation (the “2017 LTIP”) for certain employees and granted equity awards under the 2017 LTIP in the aggregate amount of approximately 0.9 million shares at a weighted average share price of $75.20 with a then current value of $6.6 million. For each grantee, 33% of the award was in the form of RSUs and 67% of the award was in the form of target level PSUs. The material terms of the PSUs and RSUs are substantially similar to those set forth in the 2016 LTIP. Specifically, the RSUs vest one third annually on each of March 30, 2018, March 30, 2019 and March 30, 2020. The PSUs vest based on performance metrics approved by the Compensation Committee, which, for the performance period commencing January 1, 2017 and ending on December 31, 2019, are based on the Company’s achievement of an aggregated adjusted operating income performance target as set forth in the applicable award agreements, and continued employment through December 31, 2019. In FY 2018, less than 0.1 million shares were forfeited in respect of the 2017 LTIP. The weighted average remaining contractual term of the PSUs is approximately fifteen months. On March 15, 2018, the Company approved a new plan for long-term incentive compensation (the “2018 LTIP”) for certain employees which consisted of (i) equity awards in the aggregate amount of 224,183 shares at a weighted average share price of $13.80 with a then current value of $3.1 million and (ii) cash awards in the aggregate amount of approximately $3.1 million. For each grantee, 50% of the award was in the form of PSUs and 50% of such award was in the form of cash (the “Cash Grant”). The Cash Grants comprising the 2018 LTIP vest in 48 equal semi-monthly installments on the 15 th Compensation recognized related to the PSUs granted as part of the long-term incentive plans was a benefit of $3.9 million and an expense of $4.2 million in FY 2018 and FY 2017, respectively. The compensation benefit recognized during FY 2018 is as a result of the Company revising its future forecasted earnings associated with the Sears bankruptcy filing which in accordance with ASC 718, required the Company to reverse compensation expense recognized in prior periods as the PSUs were no longer projected to earn-out on the vesting date for the 2017 LTIP as well as the reversal of compensation expense during the year due to the departure of certain named executive officers. An additional amount of $0.6 million of compensation expense related to the PSUs granted as part of the various LTIPs is expected to be expensed evenly over the remaining contractual terms disclosed above.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	11. Earnings (Loss) Per Share Basic earnings (loss) per share includes no dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings (loss) 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. As of December 31, 2018, of the total potentially dilutive shares related to restricted stock-based awards, stock options and warrants, all of the shares (or approximately 0.2 million) were anti-dilutive, compared to approximately 0.1 million that were anti-dilutive as of December 31, 2017. Additionally, as of December 31, 2018, of total potentially dilutive shares related to potential conversion of the Company’s 5.75% Convertible Notes, all of the shares (or approximately 8.1 million) were anti-dilutive, compared to none as of December 31, 2017 as the 5.75% Convertible Notes were entered into in February 2018. As of December 31, 2018, of the performance related restricted stock-based awards issued in connection with the Company’s named executive officers, none of the shares were anti-dilutive compared to all of the shares (or approximately 0.1 million) that were anti-dilutive as of December 31, 2017. For FY 2017, warrants issued in connection with the Company’s 1.50% Convertible Notes financing were anti-dilutive and therefore were not included in this calculation. Warrants issued in connection with the Company’s 1.50% Convertible Notes were no longer outstanding as of December 31, 2018 given the repayment of the 1.50% Convertible Notes in March 2018. A reconciliation of weighted average shares used in calculating basic and diluted earnings per share follows: FY 2018 FY 2017 Basic 6,734 5,711 Effect of assumed vesting of restricted stock — — Effect of convertible notes subject to conversion — — Diluted 6,734 5,711 As a result of the Company being in a net loss position during FY 2018 and FY 2017, dilution from the exercise of vesting of restricted stock has been excluded in the diluted earnings per share calculation. In accordance with ASC 480, the Company considers its redeemable non-controlling interest in its computation of both basic and diluted earnings per share. In addition, in accordance with ASC 260, the Company considers its 5.75% Convertible Notes in its computation of diluted earnings per share. For FY 2018 and FY 2017, adjustments to the Company’s redeemable non-controlling interest and effects of the potential conversion of the 5.75% Convertible Notes had impacts on the Company’s earnings per share calculations as follows: Year Ended Year Ended December 31, 2018 December 31, 2017 For earnings (loss) per share - basic: Net income (loss) from continuing operations attributable to Iconix Brand Group, Inc. $ (100,521 ) $ (535,278 ) Accretion of redeemable non-controlling interest (5,432 ) (5,589 ) Net income (loss) attributable to Iconix Brand Group, Inc. after accretion of redeemable non- controlling interest for basic earnings (loss) per share (105,953 ) (540,867 ) Net income (loss) from discontinued operations attributable to Iconix Brand Group, Inc. — 46,025 Net income (loss) attributable to Iconix Brand Group, Inc. for basic earnings (loss) per share $ (105,953 ) $ (494,842 ) For earnings (loss) per share - diluted: Net income (loss) from continuing operations attributable to Iconix Brand Group, Inc. $ (100,521 ) $ (535,278 ) Effect of potential conversion of 5.75% Convertible Notes (1) — — Accretion of redeemable non-controlling interest (5,432 ) (5,589 ) Net loss attributable to Iconix Brand Group, Inc. after the effect of potential conversion of 5.75% Convertible Notes and accretion of redeemable non- controlling interest for diluted earnings (loss) per share $ (105,953 ) $ (540,867 ) Net income (loss) from discontinued operations attributable to Iconix Brand Group, Inc. — 46,025 Net loss attributable to Iconix Brand Group, Inc. for diluted earnings (loss) per share $ (105,953 ) $ (494,842 ) Earnings (loss) per share - basic: Continuing operations $ (15.73 ) $ (94.71 ) Discontinued operations $ — $ 8.06 Earnings (loss) per share - basic $ (15.73 ) $ (86.65 ) Earnings (loss) per share - diluted: Continuing operations $ (15.73 ) $ (94.71 ) Discontinued operations $ — $ 8.06 Earnings (loss) per share - diluted $ (15.73 ) $ (86.65 ) Weighted average number of common shares outstanding: Basic 6,734 5,711 Diluted 6,734 5,711 (1)

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments And Contingencies Disclosure [Abstract]
Contingencies	12. Contingencies In May 2016, Supply Company, LLC, referred to as Supply, a former licensee of the Ed Hardy trademark, commenced the above-referenced action against the Company and its affiliate, Hardy Way, LLC, referred to as Hardy Way (the Company and Hardy Way are collectively referred to as the Iconix Defendants) seeking damages of $50 million, including punitive damages, attorneys’ fees and costs. Supply alleges that Hardy Way breached the parties’ license agreement by failing to reimburse Supply for markdown reimbursement requests that Supply received from a certain retailer. Supply also alleges that the Company is liable for fraud because it made purported misstatements about the Company’s financials and the viability of the Ed Hardy trademark in order to induce Supply to enter into the license agreement and to induce Supply to enter into a separate agreement with a certain retailer. The Iconix Defendants are vigorously defending against the claims, and have filed a motion to dismiss the Complaint, which is awaiting Court decision. At this time, the Company is unable to estimate the ultimate outcome of this matter. On May 1, 2017, 3TAC, LLC, referred to as 3TAC, a former licensee of the Company, and West Loop South, LLC, referred to as West Loop (3TAC and West Loop collectively referred to as Plaintiffs), filed a second amended complaint against the Company, its affiliate, IP Holdings Unltd., LLC, referred to as IPHU, and the Company’s former CEO, Neil Cole (the Company, IPHU, and Cole are collectively referred to as the Iconix Parties), in the action captioned 3TAC, LLC and West Loop South, LLC v. Iconix Brand Group, Inc., IP Holdings Unltd, LLC and Neil Cole, Case No. 16-cv-08795-GBD-RWL in the United States District Court for the Southern District of New York. Plaintiffs asserted claims for breach of contract, tortious interference with contract and business relations, unjust enrichment, trade libel, unfair competition and prima facie tort relating to the Iconix Parties’ alleged breach of a Global License Agreement, as amended, between 3TAC and IPHU concerning intellectual property rights in and to the Marc Ecko brands, the Iconix Parties’ alleged interference with 3TAC’s performance thereunder, and the Iconix Parties’ alleged interference with a related sublicense between 3TAC and West Loop. On October 27, 2017, Judge Katherine B. Forrest granted the Iconix Parties’ motion to dismiss Plaintiffs’ unjust enrichment, trade libel, unfair competition and prima facie tort claims. Plaintiffs filed a Third Amended Complaint on June 11, 2018, in which no new claims were asserted, and the only additional allegations are related to the allegedly “inconsistent” exclusive license of New Rise Brand Holdings, LLC. Plaintiffs seek damages of at least $22 million for their remaining claims as well as punitive damages, attorneys’ fees and costs. The Iconix Parties are vigorously defending against the remaining claims. At this time, the Company is unable to estimate the ultimate outcome of this matter. On November 1, 2017, Seth Gerszberg, referred to as Gerszberg, and EGRHC, LLC, referred to as EGRHC (Gerszberg and EGRHC collectively referred to as Plaintiffs) (with EGRHC suing in its capacity as a successor-in-interest to Suchman, LLC, referred to as Suchman, a company wholly-owned by Gerszberg that entered into a joint venture with the Company pursuant to which they formed IP Holdings Unltd, LLC, referred to as IPHU), filed an action captioned Gerszberg and EGRHC v. Iconix Brand Group, Inc., IP Holdings Unltd, LLC and Neil Cole, Case No. 17-cv-08421-GBD-RWL in the United States District Court for the Southern District of New York. Plaintiffs asserted claims against the Company, IPHU, and Neil Cole (collectively referred to as the Iconix Parties) for breach of IPHU’s Operating Agreement and related breaches of fiduciary duties, breach of an agreement pursuant to which the Company bought out Suchman’s interest in IPHU and fraudulent inducement and unjust enrichment regarding that buyout agreement; and also asserted claims for fraudulent inducement regarding the fourth amendment of the Global License Agreement between 3TAC, LLC and IPHU concerning the intellectual property rights in and to the Marc Ecko brands. On May 7, 2018, Judge Katherine B. Forrest dismissed the breach of fiduciary duty, breach of the IPHU Operating Agreement, and unjust enrichment claims; and limited the fraudulent inducement claim to the Fourth Amendment of the Global License Agreement and limited the breach of the Buyout Agreement claim to the warranty as to no governmental investigation. Plaintiffs seek more than $100 million in damages, including compensatory and punitive damages, disgorgement and restitution. The Iconix Parties are vigorously defending against the remaining claims asserted by Plaintiffs. At this time, the Company is unable to estimate the ultimate outcome of this matter. Two shareholder derivative complaints captioned James v. Cuneo et al, Docket No. 1:16-cv-02212 and Ruthazer v. Cuneo et al, Docket No. 1:16-cv-04208 have been consolidated in the United States District Court for the Southern District of New York, and three shareholder derivative complaints captioned De Filippis v. Cuneo et al. Index No. 650711/2016, Gold v. Cole et al, Index No. 53724/2016 and Rosenfeld v. Cuneo et al., Index No. 510427/2016 have been consolidated in the Supreme Court of the State of New York, New York County. The complaints name the Company as a nominal defendant and assert claims for breach of fiduciary duty, insider trading and unjust enrichment against certain of the Company's current and former directors and officers arising out of the Company's restatement of financial reports and certain employee departures. At this time, the Company is unable to estimate the ultimate outcome of these matters. The Company continues to cooperate in the previously disclosed SEC investigation. Three securities class actions have been consolidated in the United States District Court for the Southern District of New York, under the caption In re Iconix Brand Group, Inc., et al., Docket No. 1:15-cv-4860, against the Company and certain former officers and one current officer (the “Class Action”). The plaintiffs in the Class Action purport to represent a class of purchasers of the Company’s securities from February 22, 2012 to November 5, 2015, inclusive, and claim that the Company and individual defendants violated sections 10(b) and 20(a) of the Exchange Act, by making allegedly false and misleading statements regarding certain aspects of the Company’s business operations and prospects. On October 25, 2017, the Court granted the motion to dismiss the consolidated amended complaint filed by the Company and the individual defendants with leave to amend. On November 14, 2017, the plaintiffs filed a second consolidated amended complaint. On February 2, 2018, the defendants moved to dismiss the second consolidated amended complaint. The Company and the individual defendants intend to vigorously defend against the claims. At this time, the Company is unable to estimate the ultimate outcome of these matters. In April 2016, New Rise Brands Holdings, LLC, referred to as New Rise, a former licensee of the Ecko Unlimited trademark, and Sichuan New Rise Import & Export Co. Ltd., referred to as Sichuan, the guarantor under New Rise's license agreement, commenced an action captioned New Rise Brands Holdings, LLC and Sichuan New Rise Import & Export Co. Ltd v. IP Holdings Unltd, LLC, et al., Index No. 652278/2016 in the New York State Supreme Court, New York County against the Company’s subsidiary, IP Holdings Unltd, LLC, referred to as IP Holdings, seeking damages of at least $15 million, plus punitive damages of $50 million, counsel fees and costs. Among other claims, New Rise and Sichuan allege improper termination of New Rise’s license agreement, fraud and misappropriation. On September 21, 2018, New Rise and Sichuan served an expert report claiming damages ranging from $15.6 million to $44.2 million. The trial was set to begin in February 2019. Immediately prior to the trial date, the Court ordered a pretrial settlement conference to be attended by the parties and their counsel. Following such conference and with the Court’s approval, on March 15, 2019, parties entered into a definitive settlement agreement resolving all claims asserted against Iconix in the action. From time to time, the Company is also made a party to litigation incurred in the normal course of business. In addition, in connection with litigation commenced against licensees for non-payment of royalties, certain licensees have asserted unsubstantiated counterclaims against the Company. While any litigation has an element of uncertainty, the Company believes that the final outcome of any of these routine matters will not, individually or in the aggregate, have a material effect on the Company’s financial position or future liquidity.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	13. Related Party Transactions During FY 2017, the Company incurred less than $0.1 million in advertising expenses with Galore Media, Inc. to promote certain of the Company’s brands and for the rights to certain warrants of Galore Media, Inc. as compared to none for FY 2018. The Company owned a minority interest in Galore Media, Inc. The Company sold its interest in Galore Media during FY 2017 as discussed in Note 5. Management believes that all transactions were made on terms and conditions no less favorable than those available in the marketplace from unrelated parties. The Company has entered into certain license agreements in which the core licensee is also one of our joint venture partners. In the case of Sports Direct International plc (“Sports Direct”), the Company maintains license agreements with Sports Direct, but in addition, during FY 2018, the Company entered into a cooperation agreement with Sports Direct that allowed Sports Direct to appoint two members to the Company’s Board of Directors. As of December 31, 2018 and December 31, 2017, the Company recognized the following royalty revenue amounts: FY 2018 FY 2017 Joint Venture Partner Global Brands Group Asia Limited ( 1)(2) $ 19,544 $ 18,011 MHMC 2,927 1,800 Albion Equity Partners LLC / GL Damek 2,644 2,264 Rise Partners, LLC / Top On International Group Limited 977 1,054 Sports Direct International plc 915 — Anthony L&S 623 165 M.G.S. Sports Trading Limited 610 576 Pac Brands USA, Inc. 246 278 Buffalo International ULC — 690 Roc Nation — — $ 28,486 $ 24,838 (1) Royalty revenue of less than $0.1 million for FY 2017, which is included in the amounts presented in the table above, relates to royalty revenue associated with Peanuts Worldwide and Strawberry Shortcake, which has been reclassified to income from discontinued operations on the Company’s consolidated statement of operations for all periods presented. Additionally, GBG also served as agent to Peanuts Worldwide for the Greater China Territory for Peanuts brands. As of June 30, 2017, due to the completion of the sale of the Entertainment segment, GBG is no longer a related party in its capacity as agent of Peanuts Worldwide. For FY 2017, Global Brands Group Asia Limited earned fees of approximately $0.7 million in its capacity as agent to Peanuts Worldwide which have been recorded within discontinued operations in the Company’s consolidated statement of operations. (2) Prior to February 2017, Buffalo International ULC maintained the Buffalo license agreement. However, starting in February 2017, Buffalo International ULC effectively assigned the Buffalo license agreement to GBG. The license revenue from the Buffalo license agreement represents approximately $18.4 million and $16.1 million of the total license revenue for GBG shown in the table above for FY 2018 and FY 2017, respectively.

Operating Leases

Operating Leases	12 Months Ended
	Dec. 31, 2018
Leases [Abstract]
Operating Leases	14. Operating Leases Future net minimum lease payments under non-cancelable operating lease agreements as of December 31, 2018 are approximately as follows: Year ending December 31, 2019 $ 2,650 2020 2,726 2021 2,583 2022 2,191 2023 2,109 Thereafter 1,078 Totals $ 13,337 The leases require the Company to pay additional taxes on the properties, certain operating costs and contingent rents based on sales in excess of stated amounts. Rent expense was approximately $4.0 million and $3.4 million for FY 2018 and FY 2017, respectively. Contingent rent amounts have been immaterial for all periods.

Benefit and Incentive Compensat

Benefit and Incentive Compensation Plans and Other	12 Months Ended
	Dec. 31, 2018
Postemployment Benefits [Abstract]
Benefit and Incentive Compensation Plans and Other	15. Benefit and Incentive Compensation Plans and Other The Company sponsors a 401(k) Savings Plan (the “Savings Plan”) which covers all eligible full-time employees. Participants may elect to make pretax contributions subject to applicable limits. At its discretion, the Company may contribute additional amounts to the Savings Plan. During FY 2018 and FY 2017, the Company made contributions to the Savings Plan of approximately $0.1million and $0.2 million, respectively. Stock-based awards are provided to certain employees under the terms of the Company’s 2016 Plan. These plans are administered by the Compensation Committee of the Board of Directors. With respect to performance-based restricted common stock units, the number of shares that ultimately vest and are received by the recipient is based upon various performance criteria. Though there is no guarantee that performance targets will be achieved, the Company estimates the fair value of performance-based restricted stock based on the closing stock price on the grant date. Over the performance period, the number of shares of common stock that will ultimately vest and be issued is adjusted upward or downward based upon the Company’s estimation of achieving such performance targets. The ultimate number of shares delivered to recipients and the related compensation cost recognized as an expense will be based on the actual performance metrics as defined under the 2016 Plan. Restricted common stock units are unit awards that entitle the recipient to shares of common stock upon vesting annually over as much as 5 years for time-based awards or over five years for performance-based awards. The fair value of restricted common stock units is determined on the date of grant, based on the Company’s closing stock price.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	16. Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740. Under ASC Topic 740, deferred tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized. In determining the need for a valuation allowance, management reviews both positive and negative evidence pursuant to the requirements of ASC Topic 740, including current and historical results of operations, future income projections and the overall prospects of the Company’s business. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some or all the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent on the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on these items and the cumulative pretax losses (primarily resulting from asset impairment expenses), management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance for all taxing jurisdictions as of December 31, 2018 . In addition, the Company has deferred tax liabilities related to indefinite lived intangibles on the balance sheet in an amount of approximately $4.6 million which cannot be considered to be a source of taxable income to offset deferred tax assets. At December 31, 2018, the Company has approximately $75.5 million in federal net operating loss carryforwards (NOLs) which will expire in FY 2037 if unused. The Company also has foreign tax credit carryforwards of approximately $5.3 million which will expire in 2023 and 2024. The Company also has approximately $32.0 million apportioned state and local NOLs that will begin to expire in 2034 and 2035 if not used. Our use of our NOL carryforwards are limited under Section 382 of the Internal Revenue Code, as we have had a change in ownership of more than 50% of our capital stock over a three-year period as measured under Section 382 of the Internal Revenue Code. These complex changes of ownership rules generally focus on ownership changes involving shareholders owning directly or indirectly 5% or more of our stock, including certain public “groups” of shareholders as set forth under Section 382 of the Internal Revenue Code, including those arising from new stock issuances and other equity transactions. On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act. The new law, which is also commonly referred to as “U.S. tax reform”, significantly changes U.S. corporate income tax laws. The primary impact on the Company’s 2017 financial results was associated with the effect of reducing the U.S. corporate income tax rate from 35% to 21% starting in 2018. As a result, the Company has estimated a net benefit of $67 million during the fourth quarter of 2017. Other provisions of the law became effective on January 1, 2018, including, but are not limited to, creating a territorial tax system, eliminating or limiting the deduction of certain expenses including interest expense, and requiring a tax of earnings generated by foreign subsidiaries that are in excess of a specified return. During the fourth quarter of 2017, the Company recorded (i) a net income tax provision of $34 million resulting from the remeasurement of the Company’s net deferred income tax assets and liabilities and uncertain tax liabilities based on the new reduced U.S. corporate income tax rate, and (ii) an income tax benefit of $101 million from the remeasurement of the Company’s valuation allowance for the impact of the law on certain tax attributes. In other cases, the Company was not able to make a reasonable estimate and continued to account for those items based on its historical accounting under GAAP and the provisions of the tax laws that were in effect prior to enactment. One such case was the Company’s intent regarding whether to continue to assert indefinite reinvestment on a part or all the foreign undistributed earnings, as discussed further below. As of December 31, 2018, the Company has finalized its analysis of the new tax law and its calculations, and accounted for the impact in its income tax balances. In finalizing the analysis, the Company concluded that no further adjustments were needed to be recorded, and the analysis of the impact of the new tax law is now complete. The Company’s consolidated effective tax rate from continuing operations was -7.9% and 14.7% for the year ended December 31, 2018 and December 31, 2017, respectively. The decrease in the effective tax rate for the FY 2018 as compared to the FY 2017 is primarily a result of foreign tax expense calculated in local jurisdictions where there is no net operating losses available to offset the current tax liability, partially offset by a tax benefit resulting from the tax impact of impairment expenses recorded on indefinite lived intangible assets. Management believes that an adequate provision has been made for any adjustments that may result from tax examinations; however, the outcome of tax audits cannot be predicted with certainty. If any issues addressed in the Company's tax audits are resolved in a manner not consistent with management's expectations, the Company could be required to adjust its provision for income tax in the period such resolution occurs. Pre-tax book loss for FY 2018 and FY 2017 were as follows: FY 2018 FY 2017 Domestic $ (119,031 ) $ (575,547 ) Foreign 35,900 (77,885 ) Total pre-tax loss $ (83,131 ) $ (653,432 ) The income tax provision (benefit) for federal, and state and local income taxes in the consolidated statement of operations consists of the following: Year Ended December 31, 2018 Year Ended December 31, 2017 Current: Federal $ (609 ) $ (1,152 ) State and local (61 ) 986 Foreign 9,212 8,358 Total current $ 8,542 $ 8,192 Deferred: Federal (4,950 ) (93,376 ) State and local (1,967 ) (93 ) Foreign 4,913 (10,700 ) Total deferred (2,004 ) (104,169 ) Total benefit $ 6,538 $ (95,977 ) As of December 31, 2018, the Company is not indefinitely reinvested in any foreign earnings. The significant components of net deferred tax assets and liabilities of the Company consist of the following: December 31, 2018 2017 State net operating loss carryforwards $ 2,498 $ 1,225 U.S. Federal net operating loss carryforwards 15,864 4,278 Receivable reserves 4,827 675 Interest expense limitation 5,975 — Hedging transaction — 551 Intangibles 107,035 68,922 Investment in joint ventures — 6,733 Equity compensation 1,764 2,600 Foreign Tax Credit 5,252 5,317 Other 8,907 7,183 Total deferred tax assets 152,122 97,484 Valuation allowance (115,483 ) (80,800 ) Net deferred tax assets $ 36,639 $ 16,684 Depreciation (369 ) (614 ) Difference in cost basis of acquired intangibles — (22,652 ) Convertible notes (10,519 ) (392 ) Investment in joint ventures (30,317 ) — Total deferred tax liabilities (41,205 ) (23,658 ) Total net deferred tax liabilities $ (4,566 ) $ (6,974 ) Balance Sheet detail on total net deferred tax assets (liabilities): Non-current portion of net deferred tax assets $ — $ 4,492 Non-current portion of net deferred tax liabilities $ (4,566 ) $ (11,466 ) The following is a rate reconciliation between the amount of income tax provision (benefit) at the Federal rate of 21% and 35% and provision (benefit) from taxes on loss before income taxes for FY 2018 and FY 2017, respectively: Year ended December, 31 2018 2017 Income tax benefit computed at the federal rate of 21% and 35%, respectively $ (17,457 ) $ (228,701 ) Increase (reduction) in income taxes resulting from: State and local income taxes (benefit), net of federal income tax (1,998 ) (8,511 ) Non-controlling interest (2,720 ) 8,869 Unrecognized tax benefits (31 ) 1,690 Valuation allowance 22,752 80,800 Change in position of prior year foreign tax credits — 8,410 Non-deductible executive compensation 868 929 Foreign Earnings (rate differential) 13,405 6,287 US Tax Reform / rate reduction (5,562 ) 34,205 Other, net (2,719 ) 45 Total $ 6,538 $ (95,977 ) With the exception of the Buffalo brand joint venture, Diamond Icon Joint Venture and Iconix Middle East joint venture, the Company is not responsible for the income taxes related to the non-controlling interest’s share of the joint venture’s earnings. Therefore, the tax liability associated with the non-controlling interest share of the joint venture’s earnings is not reported in the Company’s income tax expense, despite the joint venture’s entire income being consolidated in the Company’s reported income before income tax expense. As such, the joint venture’s earnings have the effect of lowering our effective tax rate. This effect is more pronounced in periods in which joint venture earnings are higher relative to our other earnings. Since the Buffalo brand joint venture is a taxable entity in Canada, and the Diamond Icon joint venture and Iconix Middle East joint venture are taxable entities in the United Kingdom, the Company is required to report its tax liability, including taxes attributable to the non-controlling interest, in its statement of operations. All other consolidated joint ventures are partnerships and treated as pass-through entities not subject to taxation in their local tax jurisdiction, and therefore the Company includes only the tax attributable to its proportionate share of income from the joint venture in income tax expense. The Company files income tax returns in the U.S. federal and various state and local jurisdictions. For federal income tax purposes, during the fourth quarter of 2016, the Internal Revenue Service initiated an audit of the 2014 federal tax return which is ongoing. The State of California is currently auditing tax years 2013 through 2014. During 2018, the Company concluded its New York State audit covering 2011 through 2014. There was no tax charge related to this examination during the year as the $0.5 million due was recorded in prior years. During 2017, the Company concluded its New York City audit covering 2007 through 2014. This resulted in a tax charge of approximately $2.0 million recorded during the year. The Company also files returns in numerous foreign jurisdictions that have varied years remaining open for examination, but generally the statute of limitations is three to four years from when the return is filed. At December 31, 2018 and December 31, 2017, the total unrecognized tax benefit was approximately $0 million and $0.4 million, respectively. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits, excluding interest and penalties, is as follows: 2018 2017 Uncertain tax positions at January 1 $ 354 $ 7,470 Additions for current year tax positions — — Additions for prior year tax positions — — Reductions for prior year tax positions (15 ) (397 ) Settlements (339 ) (6,719 ) Uncertain tax positions at December 31 $ — $ 354 Approximately $0 million of unrecognized tax benefits at December 31, 2018 would affect the Company's effective tax rate if recognized. The Company believes it is reasonably possible that there will be no reduction of unrecognized tax benefits in the next 12 months as a result of settlements with taxing authorities and or statute of limitations expirations. The Company is continuing its practice of recognizing interest and penalties to income tax matters in income tax expense. Total interest related to uncertain tax positions for FY 2018 and FY 2017 were $ 0

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Accumulated Other Comprehensive Income	17. Accumulated Other Comprehensive Income The following table sets forth the activity in accumulated other comprehensive income for the years ended December 31, 2018 and December 31, 2017: Foreign currency translation adjustments Unrealized losses of available for sale securities Total Balance at December 31, 2017 $ (48,103 ) $ (3,177 ) $ (51,280 ) Changes before reclassifications (4,965 ) — (4,965 ) Cumulative adjustment for adoption of ASU 2016-01 — 3,177 3,177 Current period other comprehensive income (4,965 ) 3,177 (1,788 ) Balance at December 31, 2018 $ (53,068 ) $ — $ (53,068 ) Foreign currency translation adjustments Unrealized losses of available for sale securities Total Balance at December 31, 2016 $ (67,735 ) $ (2,693 ) $ (70,428 ) Changes before reclassifications 19,632 (484 ) 19,148 Current period other comprehensive income 19,632 (484 ) 19,148 Balance at December 31, 2017 $ (48,103 ) $ (3,177 ) $ (51,280 )

Segment and Geographic Data

Segment and Geographic Data	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Segment and Geographic Data	18. Segment and Geographic Data The Company identifies its operating segments for which separate financial information is available and for which segment results are evaluated regularly by the Chief Executive Officer, the Company’s chief operating decision maker, in deciding how to allocate resources and in assessing performance. The Company discloses the following operating segments: women’s, men’s, home, and international. Since the Company does not track, manage and analyze its assets by segments, no disclosure of segmented assets is reported. Additionally, the Company previously owned and operated an Entertainment segment which is included in the Company’s consolidated statement of operations as a discontinued operation for FY 2017. See Note 2 for further details. The reportable operating segments described below represent the Company’s activities for which separate financial information is available and which is utilized on a regular basis by the Company’s Chief Operating Decision Maker to evaluate performance and allocate resources. In identifying the Company’s operating segments, the Company considers its management structure and the economic characteristics, customers, sales growth potential and long-term profitability of its operating segments. As such, the Company configured its operations into the following four operating segments: • Women’s segment – consists of the Company’s women’s brands in the United States. • Men’s segment – consists of the Company’s men’s brands in the United States. • Home segment – consists of the Company’s home brands in the United States. • International segment – consists of the Company’s men’s, women’s and home brands in international markets. Items not allocated to any segment are allocated to the Corporate level. Corporate, for segment reporting purposes, includes compensation, benefits and occupancy costs for corporate employees as well as other corporate-related expenses such as: audit, legal, and information technology used in managing our business. The Company’s Chief Executive Officer has been identified as the CODM. The Company’s measure of segment profitability is licensing revenue and operating income. The accounting policies of the Company’s operating segments are the same as those described in Note 1 – Summary of Significant Accounting Policies The geographic regions consist of the United States 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. Refer to Note 3 for further details. Reportable data for the Company’s operating segments were as follows: FY 2018 FY 2017 Licensing revenue: Women’s $ 57,401 $ 96,833 Men’s 39,073 39,780 Home 24,568 28,807 International 66,647 60,413 $ 187,689 $ 225,833 Operating income (loss): Women’s $ (128,050 ) $ (215,570 ) Men’s 11,754 (144,779 ) Home 17,221 (76,680 ) International 27,447 (64,826 ) Corporate (47,409 ) (62,796 ) $ (119,037 ) $ (564,651 )

Other Assets- Current and Long-

Other Assets- Current and Long-Term	12 Months Ended
	Dec. 31, 2018
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Other Assets- Current and Long -Term	19. Other Assets- Current and Long-Term Other Assets – Current December 31, 2018 December 2017 Other assets- current consisted of the following: US federal tax receivables $ 16,757 $ 29,662 Due from related parties 3,903 3,843 Prepaid expenses 2,451 4,621 Prepaid taxes 1,755 2,347 Prepaid advertising 1,100 2,453 Prepaid insurance 1,446 1,428 Other current assets 645 709 Notes receivables on sale of trademarks (1) — 3,097 Note receivable in connection with acquisition of interest in Buffalo brand (see Note 5) — 2,515 Due from DHX Media, Ltd. (2) — 1,175 $ 28,057 $ 51,850 (1) Certain amounts due from our joint venture partners are presented net of redeemable non-controlling interest and non-controlling interest in the consolidated balance sheet. Refer to Note 5 for further details. (2) This amount represents the amount that was due from DHX as a result of amounts reimbursable to the Company of $1.2 million associated with the transitional service agreement between DHX and the Company and other infrastructure and IT expenses which were incurred by the Company subsequent to the completion of the sale of the Entertainment segment on June 30, 2017. Refer to Note 2 for further details. Other Assets – Long Term December 31, December 31, 2018 2017 Other noncurrent assets consisted of the following: Prepaid interest 5,496 5,601 Deposits 482 616 Other noncurrent assets 1 51 $ 5,979 $ 6,268

Other Liabilities - Current

Other Liabilities - Current	12 Months Ended
	Dec. 31, 2018
Other Liabilities Disclosure [Abstract]
Other Liabilities - Current	20. Other Liabilities – Current Other current liabilities of $9.8 million as of December 31, 2018 related to amounts due to certain joint ventures that are not consolidated with the Company as compared to other current liabilities of $13.6 million as of December 31, 2017, which related to $9.2 million due to certain joint ventures that are not consolidated with the Company and $4.4 million owed to Buffalo International for distributions associated with the Buffalo joint venture.

Foreign Currency Translation

Foreign Currency Translation	12 Months Ended
	Dec. 31, 2018
Foreign Currency [Abstract]
Foreign Currency Translation	21. Foreign Currency Translation The functional currency of Iconix Luxembourg and Red Diamond Holdings, which are wholly owned subsidiaries of the Company, located in Luxembourg, is the Euro. 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 FY 2018 and FY 2017, the Company recorded a $1.2 million currency translation loss and a $3.1 million currency translation loss, respectively, that is included in the consolidated statements of operations. 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 FY 2018 and FY 2017, the Company recognized as a component of our comprehensive income (loss), a foreign currency translation loss of $5.0 million and a foreign currency translation gain of $19.6 million, respectively, due to changes in foreign exchange rates.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	22. Subsequent Events On March 14, 2019, the Company effected a 1-for-10 reverse stock split (the “Reverse Stock Split”) of its common stock. No fractional shares were issued in connection with the Reverse Stock Split. Stockholders who otherwise would have been entitled to receive fractional shares of common stock had their holdings rounded up to the next whole share. Proportional adjustments were made to the Company’s outstanding warrants, stock options and other equity securities and to the Company’s incentive plans, and the conversion ratio of the 5.75% Convertible Notes, to reflect the Reverse Stock Split, in each case, in accordance with the terms thereof. Unless the context otherwise requires, all share and per share amounts in this annual report on Form 10-K have been adjusted to reflect the Reverse Stock Split. In the first quarter of 2019, certain noteholders converted an aggregate outstanding principal balance of $4.0 million of their 5.75% Convertible Notes into approximately 0.2 million shares of the Company’s common stock. Pursuant to the Indenture, the Company also made Conversion Make-Whole Payments of approximately 0.8 million shares of the Company’s common stock to those converting noteholders.

Other Matters

Other Matters	12 Months Ended
	Dec. 31, 2018
Other Matters Disclosure [Abstract]
Other Matters	23. Other Matters During FY 2018 and FY 2017, the Company included in its selling, general and administrative expenses approximately $9.0 million and $9.6 million, respectively, of charges for professional fees associated with the continuing correspondence with the Staff of the SEC, the SEC investigation and the class action and derivative litigations. As of June 15, 2018, Mr. Haugh, the Company’s former Chief Executive Officer and President, was no longer an employee of the Company or member of the Company’s board of directors. Included in the charges related to professional fees discussed above is $2.1 million recorded in FY 2018 associated with his severance and other benefits.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries, and, in accordance with U.S. GAAP and accounting for variable interest entities (where the Company is the primary beneficiary) and majority owned subsidiaries, the Company consolidates fourteen joint ventures (Hardy Way, Icon Modern Amusement, Alberta ULC, Iconix Europe, Hydraulic IP Holdings, US PONY Holdings, Diamond Icon, Iconix Israel, Iconix Middle East, Umbro China, Danskin China, Starter China, Lee Cooper China and Iconix Australia; see Note 5 for explanation). All significant intercompany transactions and balances have been eliminated in consolidation. In accordance with Accounting Standards Codification (“ASC”) 810—Consolidation (“ASC 810”), the Company evaluates the following criteria to determine the accounting for its joint ventures: 1) consideration of whether the joint venture is a variable interest entity which includes reviewing the corporate structure of the joint venture, the voting rights, and the contributions of the Company and the joint venture partner to the joint venture, 2) if the joint venture is a VIE, whether or not the Company is the primary beneficiary, a determination based upon a variety of factors, including: i) the presence of installment payments which constitutes a de facto agency relationship between the Company and the joint venture partner, and ii) an evaluation of whether the Company or the joint venture partner is more closely associated with the joint venture. If the Company determines that the entity is a variable interest entity and the Company is the primary beneficiary, then the joint venture is consolidated. For those entities that are not considered variable interest entities, or are considered variable interest entities but the Company is not the primary beneficiary, the Company uses the equity method as set forth in ASC 323—Investments (“ASC 323”), to account for those investments and joint ventures which are not required to be consolidated under US GAAP. Refer to Note 5 for further details.
Liquidity	Liquidity These consolidated financial statements are prepared on a going concern basis that contemplates the realization of cash flows from assets and discharge of liabilities, in each case, in the ordinary course of business consistent with the Company’s prior periods. The Company considered, among other things, the Sears Holdings Corporation’s bankruptcy filing on October 15, 2018, and determined that the bankruptcy filing is not expected to have a material adverse impact on its ability to continue as a going concern. Based on the Company’s financial plans and projections for 2019, which assumes the realization of significant cost savings, among other things, from the successful implementation of the Company’s current strategic initiatives, the Company does not expect the occurrence of any payment defaults on its outstanding debt facilities in the next twelve months, and otherwise expects to generate sufficient cash to meet its operating cash flow needs and maintain compliance with the financial covenants set forth in its various debt facilities during such period. In particular, management believes the allocation of residual royalty collections to a restricted reserve account (as is discussed in Note 9) is not expected to have a material adverse impact on the Company’s ability to meet such cash flow needs. See Liquidity Risk Factor in Item 1A.
Reverse Stock Split	Reverse Stock Split On March 14, 2019, the Company effected a 1-for-10 reverse stock split (the “Reverse Stock Split”) of its common stock. Unless the context otherwise requires, all share and per share amounts in this annual report on Form 10-K have been adjusted to reflect the Reverse Stock Split. Refer to Note 22 for further details.
Business Combinations, Joint Ventures and Investments	Business Combinations, Joint Ventures and Investments The purchase method of accounting requires that the total purchase price of an acquisition be allocated to the assets acquired and liabilities assumed based on their fair values on the date of the business acquisition. The results of operations from the acquired businesses are included in the accompanying consolidated statements of income from the acquisition date. Any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. Since January 1, 2017, the Company established the following joint ventures to develop and market the Company’s brands in specific markets: Date Created Investment / Joint Venture Iconix’s Investment March 2018 Starter China 100% (1) June 2018 Lee Cooper China 100% (2) (1) In March 2018, the Company formed the Starter China Limited as a wholly-owned subsidiary to hold the Starter trademarks and related assets in respect of the Greater China territory. The Company entered into an agreement with Photosynthesis Holdings, Co. Ltd. (“PHL”) who will purchase no less than a 50% interest and up to a total of 60% interest in Starter China Limited. The purchase of the equity interest is expected to occur over a three-year period commencing on January 16, 2022. Refer to Note 5 for further details. As of December 31, 2018, the Company’s ownership interest in Starter China Limited was 100%. (2) In June 2018, the Company formed the Lee Cooper China Limited as a wholly-owned subsidiary to hold the Lee Cooper trademarks and related assets in respect of the Greater China territory. The Company entered into an agreement with POS Lee Cooper HK Co. Ltd. (“PLC”) who will purchase no less than a 50% interest and up to a total of 60% interest in Lee Cooper China Limited. The purchase of the equity interest is expected to occur over a two-year period commencing on January 15, 2024. Refer to Note 5 for further details. As of December 31, 2018, the Company’s ownership interest in Lee Cooper China Limited was 100%. For further information on the Company’s accounting for joint ventures and investments, see Note 5.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company reviews all significant estimates affecting the financial statements on a recurring basis and records the effect of any adjustments when necessary.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of actual cash as well as cash equivalents, defined as short-term, highly liquid financial instruments with insignificant interest rate risk that are readily convertible to cash and have maturities of three months or less from the date of purchase. In addition, as of December 31, 2018, approximately $12.2 million, or 15%, of our total cash (including restricted cash) was held in foreign subsidiaries. During the second fiscal quarter of 2018, the Company elected to treat its Luxembourg top tier subsidiary (“Luxco”) as a disregarded entity for US tax purposes. All the operations under Luxco were previously treated as disregarded for US tax purposes. As of the election date, all the foreign operations under Luxco will be treated as a branch for US tax purposes and subject to US taxation. As such, the Company will no longer have any earnings in foreign subsidiaries that are not currently subject to taxation for US purposes. Before the election, the Company indefinitely reinvested all earnings of its foreign subsidiaries.
Restricted Cash	Restricted Cash Restricted cash consists of actual cash deposits held in accounts primarily for debt service, as well as cash equivalents, defined as short-term, highly liquid financial instruments with insignificant interest rate risk that are readily convertible to cash and have maturities of three months or less from the date of purchase, the restrictions on all of which lapse every three months or less.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments which potentially subject the Company to concentration of credit risk consist principally of short-term cash investments and accounts receivable. The Company places its cash in investment-grade, short-term instruments with high quality financial institutions. The Company performs ongoing credit evaluations of its customers’ financial condition and, generally, requires no collateral from its customers. The allowance for non-collection of accounts receivable is based upon the expected collectability of all accounts receivable. Two customers each accounted for 10% of the Company’s total revenue for FY 2018 as compared to one customer accounted for 16% of the Company’s total revenue for FY 2017.
Accounts Receivable	Accounts Receivable Accounts receivable are reported at amounts the Company expects to be collected, net of provision for doubtful accounts, based on the Company’s ongoing discussions with its licensees, and its evaluation of each licensee’s payment history and account aging. As of December 31, 2018 and 2017, the Company’s provision for doubtful accounts was $20.1 million and $7.9 million, respectively. No customers accounted for more than 10% of the Company’s accounts receivable (which includes both short-term and long-term accounts receivables included in prepaid and other current assets and other assets on the Company’s consolidated balance sheets) as of December 31, 2018 as compared to two customers who accounted for approximately 12% and 14% of the Company’s accounts receivable, (which includes both short-term and long-term accounts receivables included in prepaid and other current assets and other assets on the Company’s consolidated balance sheets) as of December 31, 2017.
Derivatives	Derivatives The Company’s objective for holding any derivative financial instruments is to manage interest rate risks, and in the case of our 1.50% Convertible Notes, dilution risk. The Company does not use financial instruments for trading or other speculative purposes. From time to time the Company uses derivative financial instruments to hedge the variability of anticipated cash flows of a forecasted transaction (a “cash flow hedge”). The Company had no such derivative instruments in FY 2018 or FY 2017.
Restricted Stock	Restricted Stock Compensation cost for restricted stock is measured using the quoted market price of the Company’s common stock at the date the common stock is granted. For restricted stock where restrictions lapse with the passage of time (“time-based restricted stock”), compensation cost is recognized over the period between the issue date and the date that restrictions lapse. Time-based restricted stock is included in total common shares outstanding upon the lapse of any restrictions. Time-based restricted stock is included in total diluted shares outstanding which is calculated utilizing the treasury stock method. For restricted stock where restrictions are based on performance measures (“performance-based restricted stock”), restrictions lapse when those performance measures have been deemed earned. Performance-based restricted stock is included in total common shares outstanding upon the lapse of any restrictions. Performance-based restricted stock is included in total diluted shares outstanding when the performance measures have been deemed earned but not issued. For restricted stock which is measured based on market conditions, the Company values the stock utilizing a Monte Carlo simulation factoring key assumptions such as the stock price at the beginning and end of the period, risk free interest rate, expected dividend yield when simulating total shareholder return, expected dividend yield when simulating the Company’s stock price, stock price volatility and correlation coefficients. Restricted stock based on market conditions is included in total common shares outstanding upon the achievement of the performance metrics. Restricted stock based on market conditions is included in total diluted shares outstanding when the performance metrics have been deemed earned but not issued.
Treasury Stock	Treasury Stock Treasury stock is recorded at acquisition cost. Gains and losses on disposition are recorded as increases or decreases to additional paid-in capital with losses in excess of previously recorded gains charged directly to retained earnings.
Deferred Financing Costs	Deferred Financing Costs The Company incurred costs (primarily professional fees and placement agent fees) in connection with borrowings under senior secured notes, 1.50% Convertible Notes, the Senior Secured Term Loan and the 2016 Senior Secured Term Loan. These costs have been deferred and are being amortized using the effective interest method over the life of the related debt.
Property, Equipment, Depreciation and Amortization	Property, Equipment, Depreciation and Amortization Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are determined by the straight line method over the estimated useful lives of the respective assets ranging from three to seven years. Leasehold improvements are amortized by the straight-line method over the initial term of the related lease or estimated useful life, whichever is less.
Operating Leases	Operating Leases Total rent payments under operating leases that include scheduled payment increases and rent holidays are amortized on a straight-line basis over the term of the lease. Landlord allowances are amortized by the straight-line method over the term of the lease as a reduction of rent expense.
Long-Lived Assets	Long-Lived Assets If circumstances mandate, the Company evaluates the recoverability of its long-lived assets, other than goodwill and other indefinite life intangibles (discussed below), by comparing estimated future undiscounted cash flows with the assets’ carrying value to determine whether a write-down to market value, based on discounted cash flow, is necessary. Assumptions used in our fair value estimates are as follow: (i) discount rates; (ii) royalty rates; (iii) projected average revenue growth rates; and (iv) projected long-term growth rates. The testing also factors in economic conditions and expectations of management and may change in the future based on period-specific facts and circumstances. During FY 2018 and FY 2017, there were no impairments of long-lived assets other than the non-cash impairment charges for goodwill and trademarks. See Note 4 for further details.
Goodwill and Trademarks	Goodwill and Trademarks Goodwill represents the excess of purchase price over the fair value of net assets acquired in business combinations accounted for under the purchase method of accounting. On an annual basis and as needed, the Company tests goodwill and indefinite life trademarks for impairment through the use of discounted cash flow models. Other intangibles with determinable lives, including certain trademarks, license agreements and non-compete agreements, are evaluated for the possibility of impairment when certain indicators are present, and are otherwise amortized on a straight-line basis over the estimated useful lives of the assets (currently ranging from 1 to 15 years). Assumptions used in our fair value estimates are as follow: (i) discount rates; (ii) royalty rates; (iii) projected average revenue growth rates; and (iv) projected long-term growth rates. The testing also factors in economic conditions and expectations of management and may change in the future based on period-specific facts and circumstances. In the second quarter of 2018, and third quarter of 2017, the Company recognized non-cash impairment charge for goodwill of $37.8 million, and $103.9 million, respectively. In the FY 2018 and FY 2017, the Company recognized non-cash impairment charge for trademarks of $136.4 million and $525.7 million, respectively. Refer to Note 4 for further details.
Non-controlling Interests / Redeemable Non-controlling Interests	Non-controlling Interests / Redeemable Non-controlling Interests Certain of the Company’s consolidated joint ventures have put options which, if exercised by the Company’s joint venture partner, would require the Company to purchase all or a portion of the joint venture partner’s equity interest in the joint venture. The Company has determined that these put options are not derivatives under the guidelines prescribed in Accounting Standards Codification (“ASC”) 815. As such, and in accordance with ASC 480-10-S99, as the potential exercise of the put options is outside the control of the Company, the Company has recorded the portion of the non-controlling interest’s equity that may be put to the Company in mezzanine equity in the Company’s consolidated balance sheets as “redeemable non-controlling interest”. The initial value of the redeemable non-controlling interest represents the fair value of the put option at inception. This amount recorded at inception is accreted, over a period determined by when the put option becomes exercisable, to what the Company would be obligated to pay to the non-controlling interest holder if the put option was exercised. This accretion is recorded as a credit to redeemable non-controlling interest and a debit to retained earnings resulting in an impact to the consolidated balance sheet only. For each reporting period, the Company revisits the estimates used to determine the redemption value of the put option when it becomes exercisable and may adjust the remaining put option value and associated accretion accordingly through redeemable non-controlling interest and retained earnings, as necessary. The terms of each of the outstanding put options are included in the individual discussions of each joint venture, as applicable. For the Company’s consolidated joint ventures that do not have put options, the non-controlling interest is recorded within equity on the Company’s consolidated balance sheet. The Company may enter into joint venture agreements with joint venture partners in which the Company allows the joint venture partner to pay a portion of the purchase price in cash at the time of the formation of the joint venture with the remaining cash consideration paid over a specified period of time following the closing of such transaction. The Company records the amounts due from such joint venture partners as (a) a reduction of Non-controlling Interests, net of installment payments, or (b) if installment payments result from the issuance of shares classified as mezzanine equity, as a reduction in Redeemable Non-controlling Interests, net of installment payments (i.e. mezzanine equity), as applicable, in the Company’s consolidated balance sheet in accordance with ASC 505-10-45, “Classification of a Receivable from a Shareholder.” The Company accretes the present value discount on these installment payments through interest income on its consolidated statements of operations.
Revenue Recognition	Revenue Recognition The Company enters into various license agreements that provide revenues based on minimum royalties and advertising/ marketing fees and additional revenues based on a percentage of defined sales. Minimum royalty and advertising/ marketing revenue is recognized on a straight-line basis over the full contract term. Minimum royalties that escalate on an annual basis over the contract term are recognized on a straight-line basis over the full contract term. Royalties exceeding the defined minimum amounts in a specific contract year (sales-based royalties), as defined in each license agreement, are recognized only in the subsequent periods to when the minimum guarantee for the contract year has been achieved and when the later of the following events occur: (i) the subsequent sale occurs, or (ii) the performance obligation to which some or all of the sales-based royalty has been allocated has been satisfied (or partially satisfied).
Gains on sale of trademarks	Gains on sale of trademarks From time to time, we sell a brand’s territories and/or categories through joint venture transactions which is a central and ongoing part of our business. The Company considers, among others, the following guidance in determining the appropriate accounting for gains recognized from the initial sale of our brands/trademarks to our joint ventures: ASC 323, Investments-Equity Method and Joint Venture Revenue Recognition Consolidations Nonmonetary Transactions—Exchanges Involving Monetary Consideration Additionally, the Company determines the cost of the trademarks sold by applying the relative fair market value of the proceeds received in the transaction to the book value of the trademarks on the Company’s consolidated balance sheet at the time of the transaction.
Foreign Currency	Foreign Currency The Company’s consolidated joint ventures’ functional currency is U.S. dollars. The functional currencies of the Company’s international subsidiaries are the local currencies of the countries in which the subsidiaries are located. Foreign currency denominated assets and liabilities are translated into U.S. dollars using the exchange rates in effect at the consolidated balance sheet date. Results of operations and cash flows are translated using the average exchange rates throughout the period. The effect of exchange rate fluctuations on translation of assets and liabilities is included as a component of shareholders’ equity in accumulated other comprehensive income (loss).
Taxes on Income	Taxes on Income The Company uses the asset and liability approach of accounting for income taxes and provides deferred income taxes for temporary differences that will result in taxable or deductible amounts in future years based on the reporting of certain costs in different periods for financial statement and income tax purposes. Valuation allowances are recorded when uncertainty regarding their realizability exists.
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings (loss) per share includes no dilution and is computed by dividing net income (loss) 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 common shares issuable upon exercise of stock options and warrants, vesting of restricted stock, and potential conversion of our convertible debt. The difference between reported basic and diluted weighted-average common shares results from the assumption that all dilutive stock options, warrants, convertible debt and restricted stock outstanding were exercised into common stock. We may be required to calculate basic earnings (loss) per share using the two-class method as a result of the Company’s redeemable non-controlling interests. To the extent that the redemption value increases and exceeds the then-current fair value of a redeemable non-controlling interest, net (loss) income attributable to Iconix Brand Group, Inc. (used to calculate earnings (loss) per share) could be negatively impacted by that increase, subject to certain limitations. The partial or full recovery of any reductions to net (loss) attributable to Iconix Brand Group, Inc. (used to calculate earnings (loss) per share) is limited to any cumulative prior-period reductions. For FY 2018 and FY 2017, earnings (loss) per share was impacted by approximately $0.80 per share (or $5.4 million) and $1.00 per share (or $5.6 million), respectively, for adjustments related to the Company’s redeemable non-controlling interests. Refer to Note 11 for further details.
Advertising Campaign Costs	Advertising Campaign Costs All costs associated with production for the Company’s national advertising campaigns are expensed during the periods when the activities take place. All other advertising costs such as print and online media are expensed when the advertisement first occurs. Advertising expenses for FY 2018 and FY 2017 amounted to $25.7 million, and $30.5 million, respectively. The Company also incurs co-operative advertising costs that represent reimbursements to certain licensees for shared marketing expenses related to the sale of its products. In accordance with ASC 606, these reimbursements are recorded as a reduction to licensing revenue.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) includes certain gains and losses that, under U.S. GAAP, are excluded from net income (loss) as such amounts are recorded directly as an adjustment to stockholders’ equity. The Company’s comprehensive income (loss) is primarily comprised of net income (loss), foreign currency translation and changes in fair value of available for sale securities (prior to the Company’s adoption of ASU 2016-01 in FY 2018).
New Accounting Standards	New Accounting Standards In May 2014, FASB issued ASU No. 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 such company expects to be entitled in exchange for those goods or services. The Company adopted the new standard in the first quarter of FY 2018. Refer to Note 3 for further details. In January 2016, FASB issued ASU No. 2016-01, “Recognition and Measurement of Financial Assets and Financial Liabilities”, includes amendments on recognition, measurement, presentation, and disclosure of financial instruments. It requires an entity to (1) measure equity investments at fair value through net income, with certain exceptions; (2) present in OCI the changes in instrument-specific credit risk for financial liabilities measured using the fair value option; (3) present financial assets and financial liabilities by measurement category and form of financial asset; (4) calculate the fair value of financial instruments for disclosure purposes based on an exit price; and (5) assess a valuation allowance on deferred tax assets related to unrealized losses on available-for-sale debt securities in connection with other deferred tax assets. The ASU provides an election to subsequently measure certain nonmarketable equity investments at cost less any impairment and adjusted for certain observable price changes. The ASU also requires a qualitative impairment assessment of such equity investments and amends certain fair value disclosure requirements. The ASU is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Certain provisions of the ASU are eligible for early adoption. The Company adopted the new standard in the first quarter of FY 2018 which resulted in the Company reclassifying the cumulative loss in fair value of our available-for-sale securities of $3.2 million from accumulated other comprehensive loss to accumulated losses as of January 1, 2018 in the Company’s consolidated balance sheet. Changes in the fair value of the available-for-sale securities will be recorded within the Company’s consolidated statement of operations in future periods. Additionally, the Company’s previously cost method investments are now being categorized as other equity investments and continue to be recorded on the Company’s consolidated balance sheet at fair value and assessed for potential impairment on a quarterly basis. Refer to Note 5 and Note 7 for further details. In February 2016, the FASB issued ASU No. 2016-02, Leases. The new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company’s leases are considered operating leases and are not capitalized under ASC 840. Under ASC 842, the majority of these leases will qualify for capitalization and will result in the recognition of lease assets and lease liabilities once the new standard is adopted. We will adopt ASC 842 using the effective date method in accordance with ASU 2018-11 for all leases existing at January 1, 2019. All of our leases are operating leases. Upon adoption, leases that were classified as operating leases under ASC 840 will be classified as operating leases under ASC 842 and we will record right-of-use assets and the related lease liability. The lease liability will be based on the present value of the remaining minimum lease payments discounted using our secured incremental borrowing rate at the effective date of January 1, 2019 using the remaining lease term as of January 1, 2019. As permitted under ASC 842, upon adoption we will elect a package of practical expedients that allows us not to reassess (1) whether a contract is or contains a lease, (2) the lease classification and (3) whether previously capitalized costs continue to qualify as initial indirect costs. We are currently in the process of finalizing the impact of adopting the standard, including the calculation of the present value of future minimum lease payments at the effective date, as well as preparing the disclosures to be included in the financial statements. In August 2016, the FASB issued ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments”, which clarifies how certain cash receipts and cash payments are presented in the statement of cash flows. The amendment addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice. The Company adopted the new standard in the first quarter of FY 2018 which did not have a material impact to our financial statements. In October 2016, the FASB issued ASU No. 2016-16, “Income Taxes (Topic 740) – Intra-Entity Transfers of Assets Other Than Inventory”, which was issued as part of the FASB’s simplification initiative and, intends to improve the accounting for the income tax consequences of intra-entity transfers of assets other than inventory. Under this ASU, an entity should recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. The Company adopted the new standard in the first quarter of FY 2018 which did not have a material impact to our financial statements. In November 2016, the FASB issued ASU 2016-18, “Statement of Cash Flows: Restricted Cash.” The primary purpose of this ASU is to reduce the diversity in practice that exists in the classification and presentation of changes in restricted cash on the statement of cash flows. This ASU will require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The Company adopted the new standard in the first quarter of FY 2018. In January 2017, the FASB issued ASU No. 2017-01,”Business Combinations (Topic 805) - Clarifying the Definition of a Business”, to clarify the definition of a business, which is fundamental in the determination of whether transactions should be accounted for as acquisition (or disposals) of assets or businesses. The guidance is generally expected to result in fewer transactions qualifying as business combinations. The Company adopted the new standard in the first quarter of FY 2018 which did not have a material impact to our financial statements. In February 2017, the FASB issued ASU 2017-04, “Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment”, which simplifies the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test and eliminated the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment. The ASU is effective for public business entities for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. This ASU should be applied prospectively. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We will adopt this accounting guidance in future periods. In May 2017, the FASB issued ASU 2017-09, “Compensation – Stock Compensation (Topic 718)”, which provides clarity and reduces both (1) diversity in practice and (2) cost and complexity when applying the guidance in Topic 718, Compensation – Stock Compensation, to a change to the terms or conditions of a share-based payment award. The ASU is effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company adopted the new standard in the first quarter of FY 2018 which did not have a material impact to our financial statements.
Presentation of Prior Year Data	Presentation of Prior Year Data Certain reclassifications, which were immaterial, have been made to conform prior year data to the current presentation.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Joint Ventures to Develop and Market Company's Brands	Since January 1, 2017, the Company established the following joint ventures to develop and market the Company’s brands in specific markets: Date Created Investment / Joint Venture Iconix’s Investment March 2018 Starter China 100% (1) June 2018 Lee Cooper China 100% (2) (1) In March 2018, the Company formed the Starter China Limited as a wholly-owned subsidiary to hold the Starter trademarks and related assets in respect of the Greater China territory. The Company entered into an agreement with Photosynthesis Holdings, Co. Ltd. (“PHL”) who will purchase no less than a 50% interest and up to a total of 60% interest in Starter China Limited. The purchase of the equity interest is expected to occur over a three-year period commencing on January 16, 2022. Refer to Note 5 for further details. As of December 31, 2018, the Company’s ownership interest in Starter China Limited was 100%. (2) In June 2018, the Company formed the Lee Cooper China Limited as a wholly-owned subsidiary to hold the Lee Cooper trademarks and related assets in respect of the Greater China territory. The Company entered into an agreement with POS Lee Cooper HK Co. Ltd. (“PLC”) who will purchase no less than a 50% interest and up to a total of 60% interest in Lee Cooper China Limited. The purchase of the equity interest is expected to occur over a two-year period commencing on January 15, 2024. Refer to Note 5 for further details. As of December 31, 2018, the Company’s ownership interest in Lee Cooper China Limited was 100%.

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2018
Discontinued Operations And Disposal Groups [Abstract]
Summary of Discontinued Operations, Income Statement, Balance Sheet and Cash Flow	The following table presents financial results of the Entertainment segment for FY 2017 which were shown as income from discontinued operations, net of income taxes, in our consolidated statement of operations: Year Ended December 31, 2017 Licensing revenue $ 53,129 Selling, general and administrative expenses 34,542 Depreciation and amortization 303 Trademark impairment — Operating income 18,284 Other expenses (income): Interest expense 12,973 Interest income (180 ) Loss on extinguishment of debt 31,554 Foreign currency translation loss (gain) 169 Other expenses – net 44,516 (Loss) Income from operations of discontinued operations before income taxes (26,232 ) Gain (loss) on sale of Entertainment segment 104,099 Provision for income taxes 28,899 Net income from discontinued operations 48,968 Less: Net income attributable to non-controlling interest from discontinued operations 2,943 Income from discontinued operations, net of income taxes $ 46,025 The cash proceeds from the sale of the Company’s Entertainment segment were utilized by the Company to make mandatory principal prepayments on both its Senior Secured Notes and 2016 Senior Secured Term Loan (each as defined below) (as well as a corresponding prepayment premium). As a result, and in accordance with ASC 205-20-45-6, for FY 2017, the Company has allocated additional interest expense of $12.9 million (which includes $1.7 million of amortization of the original issue discount on the 2016 Senior Secured Term Loan) from continuing operations to discontinued operations. In FY 2017, given the mandatory principal prepayment of $152.2 million on the Senior Secured Notes paid in July 2017 as a result of the sale of the Company’s Entertainment segment, the Company allocated the associated prepayment penalty of $0.3 million as well as the write-off of the pro-rata portion of deferred financing costs of $2.0 million related to the Senior Secured Notes from continuing operations to discontinued operations on the Company’s consolidated statement of operations. In FY 2017, the Company has allocated the prepayment premium of $15.2 million related to the 2016 Senior Secured Term Loan as well as the write-off of the pro-rata portion of deferred financing costs and original issue discount of $9.4 million and $4.7 million, respectively, from continuing operations to discontinued operations on the Company’s consolidated statement of operations. Refer to Note 9 for further details. The following table presents cash flow of the Entertainment segment during FY 2017: Year Ended December 31, 2017 Net cash (used in) provided by discontinued operating activities $ (10,780 ) Net cash used in discontinued investing activities $ (84 ) Net cash used in discontinued financing activities $ (23,873 )

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2018
Topic 606
Summary of Revenues Disaggregated by License Type, Revenue Source and Geography	The following table presents our revenues disaggregated by license type: Year Ended December 31, 2018 2017 Licensing revenue by license type: Direct-to-retail license $ 71,609 $ 120,555 Wholesale licenses 112,769 105,041 Other licenses (1) 3,311 237 $ 187,689 $ 225,833 (1) Included in Other licenses for FY 2018 is $2.9 million of revenue associated with the Umbro business purchases discussed above as compared to $1.1 million for FY 2017. The following table represents our revenues disaggregated by geography: Year Ended December 31, 2018 2017 Total licensing revenue by geographic region: United States $ 120,397 $ 163,809 Other (1) 67,292 62,024 $ 187,689 $ 225,833 (1) No single country represented 10% of the Company’s revenues in the periods presented.

Goodwill and Trademarks and O_2

Goodwill and Trademarks and Other Intangibles, net (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Changes in Carrying Amount of Goodwill by Segment	Goodwill by reportable operating segment and in total, and changes in the carrying amounts, as of the dates indicated are as follows: Women's Men's Home International Consolidated Net goodwill at January 1, 2017 $ 111,751 $ 1,524 $ 28,414 $ 29,561 $ 171,250 Deconsolidation of joint venture — — — (3,491 ) (3,491 ) Impairment (73,939 ) (1,524 ) (28,414 ) — (103,877 ) Net goodwill at December 31, 2017 $ 37,812 $ — $ — $ 26,070 $ 63,882 Impairment (37,812 ) — — — (37,812 ) Acquisition of 5% interest in Iconix Australia — — — 29 29 Net goodwill at December 31, 2018 $ — $ — $ — $ 26,099 $ 26,099
Trademarks and Other Intangibles, net	Trademarks and other intangibles, net consist of the following: December 31, 2018 December 31, 2017 Estimated Lives in Years Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Indefinite-lived trademarks and copyrights Indefinite $ 337,631 $ — $ 465,391 $ — Definite-lived trademarks 10-15 8,958 8,958 8,958 8,917 Non-compete agreements 2-15 — — 940 940 Licensing contracts 1-9 978 909 3,412 3,122 $ 347,567 $ 9,867 $ 478,701 $ 12,979 Trademarks and other intangibles, net $ 337,700 $ 465,722

Consolidated Entities, Joint _2

Consolidated Entities, Joint Ventures and Investments (Tables)	12 Months Ended
	Dec. 31, 2018
Investments In And Advances To Affiliates Schedule Of Investments [Abstract]
Summary of Estimated Fair Value of Assets Acquired Less Liabilities Assumed	The estimated fair value of the assets acquired, less liabilities assumed, were allocated in July 2018 as follows: Fair value of 50% interest in Iconix Australia $ 6,507 Book value of Company equity investment prior to purchase of additional 5% interest (1,904 ) Gain on re-measurement of initial equity investment 8,410 $ 13,013 Trademarks 12,349 Cash 44 Accounts receivable 360 Intercompany receivables, net 368 Accounts payable and accrued expenses (85 ) Deferred revenue (52 ) Goodwill 29 $ 13,013
Equity Method Investments	Investments in Iconix China Through our ownership Brands Placed Entity Ownership by Iconix China Carrying Value As of December 31, 2018 Candie’s Candies Shanghai Fashion Co., Ltd. 20 % $ 10,529 Marc Ecko Shanghai MuXiang Apparel & Accesory Co. Limited 15 % 2,270 Material Girl Ningbo Material Girl Fashion Co., Ltd. 20 % 2,129 Ecko Unltd Ai Xi Enterprise (Shanghai) Co. Limited 20 % 10,400 $ 25,328

Gains on Sale of Trademarks, _2

Gains on Sale of Trademarks, net (Tables)	12 Months Ended
	Dec. 31, 2018
Investments Debt And Equity Securities [Abstract]
Schedule of Gains on Sale of Trademarks, net	The following table details transactions comprising gains on sales of trademarks, net in the consolidated statement of operations: December 31, December 31, 2018 2017 Interest in Badgley Mischka Canada trademark (1) $ — $ 375 Interest in Sharper Image Canada trademark (2) — 500 Interest in Sharper Image trademark in Iconix Southeast Asia (2) 236 — Interest in Sharper Image trademark in Iconix Europe (2) 352 — Interest in Sharper Image trademark in Iconix MENA (2) 250 — Interest in Sharper Image trademark in Iconix Australia (2) 125 — Interest in Badgley Mischka trademark in Iconix Southeast Asia (1) 478 — Interest in Badgley Mischka trademark in Iconix Europe (1) (244 ) — Interest in Badgley Mischka trademark in Iconix MENA (1) 71 — Total net gains on sales of trademarks $ 1,268 $ 875 ( 1 ) In February 2016, the Company sold its rights to the Badgley Mischka intellectual property and related assets to Titan Industries, Inc. in partnership with the founders, Mark Badgley and James Mischka, and the apparel license MJCLK LLC for $13.8 million in cash. The Company recognized a gain of $11.6 million as a result of this transaction. The $11.6 million gain represented the sale of the Badgley Mischka intellectual property and related assets within the United States, Greater China, Israel and Latin America territories. The Badgley Mischka intellectual property and related assets within other foreign territories is owned by certain of the Company’s joint venture entities and required the Company to negotiate and finalize the sale of the intellectual property with its respective joint venture partners. In September 2017, the Company sold its interest in certain Badgley Mischka trademarks for shoes and handbags in Canada for $0.4 million in cash. The Company recognized a gain of $0.4 million as a result of this transaction. Additionally, in FY 2018, the Company recognized an additional combined gain of approximately $0.3 million upon final execution of the agreement for the sale of the Badgley Mischka intellectual property and related assets which were previously owned by the Iconix Southeast Asia, Iconix Europe and Iconix MENA joint ventures resulting in an aggregate gain on the sale of the brand of $12.3 million. ( 2 ) In December 2016, the Company sold the rights to the Sharper Image intellectual property and related assets to 360 Holdings, Inc. for $100.0 million in cash (of which $1.8 million is being held in escrow for the sale of the Sharper Image intellectual property in the Company’s international joint ventures). The Company recognized a gain of $28.1 million as a result of this transaction. The Sharper Image intellectual property and related assets within other foreign territories is owned by certain of the Company’s joint venture entities and required the Company to negotiate and finalize the sale of the intellectual property with its respective joint venture partners.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2018
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: December 31, 2018 December 31, 2017 Carrying Fair Value Carrying Fair Value Long-term debt, including current portion ( 1) $ 675,229 $ 582,370 $ 800,842 $ 747,818 (1) Carrying amounts include aggregate unamortized debt discount and debt issuance costs.

Debt Arrangements (Tables)

Debt Arrangements (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Net Carrying Amount of Debt	The Company’s net carrying amount of debt is comprised of the following: December 31, 2018 December 31, 2017 Senior Secured Notes $ 365,481 $ 408,174 1.50% Convertible Notes ( 1) — 233,898 Variable Funding Note, net of original issue discount 95,273 91,363 Senior Secured Term Loan, net of original issue discount 171,137 74,813 5.75% Convertible Notes ( 1) 48,076 — Unamortized debt issuance costs (4,738 ) (7,406 ) Total debt 675,229 800,842 Less current maturities 54,263 44,349 Total long-term debt $ 620,966 $ 756,493 (1) On February 22, 2018, the Company exchanged $125 million of aggregate principal amount of 1.50% Convertible Notes for $125 million of aggregate principal amount of 5.75% Convertible Notes. See below for further details.
Company's Debt Maturities on Calendar Year Basis	As of December 31, 2018, the Company’s debt maturities on a calendar year basis are as follows: Total 2019 2020 2021 2022 2023 Thereafter Senior Secured Notes $ 365,481 $ 42,693 $ 42,693 $ 42,693 $ 42,693 $ 42,693 $ 152,016 Variable Funding Notes ( 1) $ 95,273 — — — — — 95,273 Senior Secured Term Loan ( 2) $ 171,137 11,570 19,284 19,284 120,999 — — 5.75% Convertible Notes ( 3) $ 48,076 — — — — 48,076 — Total $ 679,967 $ 54,263 $ 61,977 $ 61,977 $ 163,692 $ 90,769 $ 247,289 (1) Reflects the net debt carrying amount, effected by the outstanding balance of the original issue discount, in the consolidated balance sheet as of December 31, 2018. The actual principal outstanding balance of the Variable Funding Notes is $100.0 million as of December 31, 2018. (2) Reflects the net debt carrying amount, effected by the outstanding balance of the original issue discount, in the consolidated balance sheet as of December 31, 2018. The actual principal outstanding balance of the Senior Secured Term Loan is $189.4 million as of December 31, 2018. (3) Reflects the debt carrying amount which is accounted for under the Fair Value Option in the consolidated balance sheet as of December 31, 2018. The actual principal outstanding balance of the 5.75% Convertible Notes is $109.7 million as of December 31, 2018.

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Summary of Stock Options Activity and Related Information	Summaries of the Company’s stock options, warrants and performance related options activity, and related information for FY 2018 and FY 2017 are as follows: Stock Options Options Options Weighted Exercise Price Outstanding at January 1, 2017 2,000 $ 153.50 Granted — — Canceled — — Exercised — — Expired/Forfeited — — Outstanding at December 31, 2017 2,000 $ 153.50 Granted — — Canceled — — Exercised — — Expired/Forfeited (500 ) 99.20 Outstanding at December 31, 2018 1,500 $ 171.60 Exercisable at December 31, 2018 1,500 $ 171.60
Summary of Warrants and Related Information	Warrants Warrants Warrants Weighted Average Exercise Price Outstanding at January 1, 2017 2,000 $ 66.40 Granted — — Canceled — — Exercised — — Expired/Forfeited — — Outstanding at December 31, 2017 2,000 $ 66.40 Granted — — Canceled — — Exercised — — Expired/Forfeited (2,000 ) 66.40 Outstanding at December 31, 2018 — $ — Exercisable at December 31, 2018 — $ —
Summary of Unvested Restricted Stock	The following tables summarize information about unvested restricted stock transactions: FY 2018 FY 2017 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Non-vested, January 1, 130,808 $ 252.90 128,050 $ 263.20 Granted 319,378 2.20 48,774 80.40 Vested (109,872 ) 21.40 (31,892 ) 106.40 Forfeited/Canceled (24,919 ) 76.00 (14,123 ) 81.40 Non-vested, December 31, 315,396 $ 108.60 130,808 $ 252.90
Summary of Grant Date Fair Value and Stock Price of Awards Issued Based on Valuation Assumptions	The grant date fair value of the awards issued on January 7, 2016 was $4.25 and was based on the following range of assumptions for the Company and the peer group (the grant date fair value and the stock price valuation assumptions in the table below have not been effected for the Reverse Stock Split): January 7. 2016 Valuation Assumptions: Beginning average stock price (20 trading days prior to January 7, 2016) $4.85 - $63.41 Valuation date stock price (closing values on January 7, 2016) $4.53 - $59.08 Risk free interest rate 1.21 % Expected dividend yield used when simulating the total shareholder return 0.00 % Expected dividend yield used when simulating the Company's stock price 0.00 % Stock price volatility (based on historical stock price over the last 2.98 years) 21.09% - 72.17% Correlation coefficients 0.04 - 0.47 Mr. Haugh, the Company’s former Chief Executive Officer, was issued an Employment Inducement Award pursuant to his employment agreement. The terms of the Employment Inducement Award are similar to the retention stock awards provided to all other employees as described above. The grant date fair value of Mr. Haugh’s award issued on February 23, 2016 was $5.75 and was based on the following range of assumptions for the Company and the peer group (the grant date fair value and stock price valuation assumptions in the table below have not been effected for the Reverse Stock Split): February 23. 2016 Valuation Assumptions: Beginning average stock price (20 trading days prior to February 23, 2016) $4.86 - $66.71 Valuation date stock price (closing values on February 23, 2016) $5.52 - $69.92 Risk free interest rate 0.90 % Expected dividend yield used when simulating the total shareholder return 0.00 % Expected dividend yield used when simulating the Company's stock price 0.00 % Stock price volatility (based on historical stock price over the last 3.00 years) 24.23% - 74.33% Correlation coefficients 0.06 - 0.50 On October 15, 2018, the Company hired Robert C. Galvin as its Chief Executive Officer and President and was appointed to the Company’s board of directors. Mr. Galvin was issued an Employment Inducement Award pursuant to his employment agreement. The terms of the Employment Inducement Award are similar to the retention stock awards provided to other employees as described above. The grant date fair value of Mr. Galvin’s award issued on October 15, 2018 was $0.18 and was based on the following range of assumptions for the Company and the peer group (the grant date fair value and stock price valuation assumptions in the table below have not been effected for the Reverse Stock Split): October 15, 2018 Valuation Assumptions: Beginning average stock price (20 trading days prior to October 15, 2018) $0.27 - $86.49 Valuation date stock price (closing values on October 15, 2018) $0.22 - $80.27 Risk free interest rate 2.92 % Expected dividend yield used when simulating the total shareholder return 0.00 % Expected dividend yield used when simulating the Company's stock price 0.00 % Stock price volatility (based on historical stock price over the last 3.00 years) 20.88% - 108.81% Correlation coefficients -0.02 -0.48

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2018
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: FY 2018 FY 2017 Basic 6,734 5,711 Effect of assumed vesting of restricted stock — — Effect of convertible notes subject to conversion — — Diluted 6,734 5,711
Schedule of Impact on Earnings Per Share Calculation	For FY 2018 and FY 2017, adjustments to the Company’s redeemable non-controlling interest and effects of the potential conversion of the 5.75% Convertible Notes had impacts on the Company’s earnings per share calculations as follows: Year Ended Year Ended December 31, 2018 December 31, 2017 For earnings (loss) per share - basic: Net income (loss) from continuing operations attributable to Iconix Brand Group, Inc. $ (100,521 ) $ (535,278 ) Accretion of redeemable non-controlling interest (5,432 ) (5,589 ) Net income (loss) attributable to Iconix Brand Group, Inc. after accretion of redeemable non- controlling interest for basic earnings (loss) per share (105,953 ) (540,867 ) Net income (loss) from discontinued operations attributable to Iconix Brand Group, Inc. — 46,025 Net income (loss) attributable to Iconix Brand Group, Inc. for basic earnings (loss) per share $ (105,953 ) $ (494,842 ) For earnings (loss) per share - diluted: Net income (loss) from continuing operations attributable to Iconix Brand Group, Inc. $ (100,521 ) $ (535,278 ) Effect of potential conversion of 5.75% Convertible Notes (1) — — Accretion of redeemable non-controlling interest (5,432 ) (5,589 ) Net loss attributable to Iconix Brand Group, Inc. after the effect of potential conversion of 5.75% Convertible Notes and accretion of redeemable non- controlling interest for diluted earnings (loss) per share $ (105,953 ) $ (540,867 ) Net income (loss) from discontinued operations attributable to Iconix Brand Group, Inc. — 46,025 Net loss attributable to Iconix Brand Group, Inc. for diluted earnings (loss) per share $ (105,953 ) $ (494,842 ) Earnings (loss) per share - basic: Continuing operations $ (15.73 ) $ (94.71 ) Discontinued operations $ — $ 8.06 Earnings (loss) per share - basic $ (15.73 ) $ (86.65 ) Earnings (loss) per share - diluted: Continuing operations $ (15.73 ) $ (94.71 ) Discontinued operations $ — $ 8.06 Earnings (loss) per share - diluted $ (15.73 ) $ (86.65 ) Weighted average number of common shares outstanding: Basic 6,734 5,711 Diluted 6,734 5,711 (1)

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Summary of Royalty Revenue Recognized	The Company has entered into certain license agreements in which the core licensee is also one of our joint venture partners. In the case of Sports Direct International plc (“Sports Direct”), the Company maintains license agreements with Sports Direct, but in addition, during FY 2018, the Company entered into a cooperation agreement with Sports Direct that allowed Sports Direct to appoint two members to the Company’s Board of Directors. As of December 31, 2018 and December 31, 2017, the Company recognized the following royalty revenue amounts: FY 2018 FY 2017 Joint Venture Partner Global Brands Group Asia Limited ( 1)(2) $ 19,544 $ 18,011 MHMC 2,927 1,800 Albion Equity Partners LLC / GL Damek 2,644 2,264 Rise Partners, LLC / Top On International Group Limited 977 1,054 Sports Direct International plc 915 — Anthony L&S 623 165 M.G.S. Sports Trading Limited 610 576 Pac Brands USA, Inc. 246 278 Buffalo International ULC — 690 Roc Nation — — $ 28,486 $ 24,838 (1) Royalty revenue of less than $0.1 million for FY 2017, which is included in the amounts presented in the table above, relates to royalty revenue associated with Peanuts Worldwide and Strawberry Shortcake, which has been reclassified to income from discontinued operations on the Company’s consolidated statement of operations for all periods presented. Additionally, GBG also served as agent to Peanuts Worldwide for the Greater China Territory for Peanuts brands. As of June 30, 2017, due to the completion of the sale of the Entertainment segment, GBG is no longer a related party in its capacity as agent of Peanuts Worldwide. For FY 2017, Global Brands Group Asia Limited earned fees of approximately $0.7 million in its capacity as agent to Peanuts Worldwide which have been recorded within discontinued operations in the Company’s consolidated statement of operations. (2) Prior to February 2017, Buffalo International ULC maintained the Buffalo license agreement. However, starting in February 2017, Buffalo International ULC effectively assigned the Buffalo license agreement to GBG. The license revenue from the Buffalo license agreement represents approximately $18.4 million and $16.1 million of the total license revenue for GBG shown in the table above for FY 2018 and FY 2017, respectively.

Operating Leases (Tables)

Operating Leases (Tables)	12 Months Ended
	Dec. 31, 2018
Leases [Abstract]
Future Net Minimum Lease Payments under Non-cancelable Operating Lease Agreements	Future net minimum lease payments under non-cancelable operating lease agreements as of December 31, 2018 are approximately as follows: Year ending December 31, 2019 $ 2,650 2020 2,726 2021 2,583 2022 2,191 2023 2,109 Thereafter 1,078 Totals $ 13,337

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Pre-Tax Book Loss	Pre-tax book loss for FY 2018 and FY 2017 were as follows: FY 2018 FY 2017 Domestic $ (119,031 ) $ (575,547 ) Foreign 35,900 (77,885 ) Total pre-tax loss $ (83,131 ) $ (653,432 )
Income Tax Provision (Benefit) for Federal, and State and Local Income Taxes	The income tax provision (benefit) for federal, and state and local income taxes in the consolidated statement of operations consists of the following: Year Ended December 31, 2018 Year Ended December 31, 2017 Current: Federal $ (609 ) $ (1,152 ) State and local (61 ) 986 Foreign 9,212 8,358 Total current $ 8,542 $ 8,192 Deferred: Federal (4,950 ) (93,376 ) State and local (1,967 ) (93 ) Foreign 4,913 (10,700 ) Total deferred (2,004 ) (104,169 ) Total benefit $ 6,538 $ (95,977 )
Significant Components of Net Deferred Tax Assets and Liabilities	The significant components of net deferred tax assets and liabilities of the Company consist of the following: December 31, 2018 2017 State net operating loss carryforwards $ 2,498 $ 1,225 U.S. Federal net operating loss carryforwards 15,864 4,278 Receivable reserves 4,827 675 Interest expense limitation 5,975 — Hedging transaction — 551 Intangibles 107,035 68,922 Investment in joint ventures — 6,733 Equity compensation 1,764 2,600 Foreign Tax Credit 5,252 5,317 Other 8,907 7,183 Total deferred tax assets 152,122 97,484 Valuation allowance (115,483 ) (80,800 ) Net deferred tax assets $ 36,639 $ 16,684 Depreciation (369 ) (614 ) Difference in cost basis of acquired intangibles — (22,652 ) Convertible notes (10,519 ) (392 ) Investment in joint ventures (30,317 ) — Total deferred tax liabilities (41,205 ) (23,658 ) Total net deferred tax liabilities $ (4,566 ) $ (6,974 ) Balance Sheet detail on total net deferred tax assets (liabilities): Non-current portion of net deferred tax assets $ — $ 4,492 Non-current portion of net deferred tax liabilities $ (4,566 ) $ (11,466 )
Rate Reconciliation Between Amount of Income Tax Provision (Benefit) at Federal Rate and Provision (Benefit) from Taxes on Loss Before Income Tax	The following is a rate reconciliation between the amount of income tax provision (benefit) at the Federal rate of 21% and 35% and provision (benefit) from taxes on loss before income taxes for FY 2018 and FY 2017, respectively: Year ended December, 31 2018 2017 Income tax benefit computed at the federal rate of 21% and 35%, respectively $ (17,457 ) $ (228,701 ) Increase (reduction) in income taxes resulting from: State and local income taxes (benefit), net of federal income tax (1,998 ) (8,511 ) Non-controlling interest (2,720 ) 8,869 Unrecognized tax benefits (31 ) 1,690 Valuation allowance 22,752 80,800 Change in position of prior year foreign tax credits — 8,410 Non-deductible executive compensation 868 929 Foreign Earnings (rate differential) 13,405 6,287 US Tax Reform / rate reduction (5,562 ) 34,205 Other, net (2,719 ) 45 Total $ 6,538 $ (95,977 )
Reconciliation of Beginning and Ending Amount of Gross Unrecognized Tax Benefits Excluding Interest and Penalties	A reconciliation of the beginning and ending amount of gross unrecognized tax benefits, excluding interest and penalties, is as follows: 2018 2017 Uncertain tax positions at January 1 $ 354 $ 7,470 Additions for current year tax positions — — Additions for prior year tax positions — — Reductions for prior year tax positions (15 ) (397 ) Settlements (339 ) (6,719 ) Uncertain tax positions at December 31 $ — $ 354

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income	The following table sets forth the activity in accumulated other comprehensive income for the years ended December 31, 2018 and December 31, 2017: Foreign currency translation adjustments Unrealized losses of available for sale securities Total Balance at December 31, 2017 $ (48,103 ) $ (3,177 ) $ (51,280 ) Changes before reclassifications (4,965 ) — (4,965 ) Cumulative adjustment for adoption of ASU 2016-01 — 3,177 3,177 Current period other comprehensive income (4,965 ) 3,177 (1,788 ) Balance at December 31, 2018 $ (53,068 ) $ — $ (53,068 ) Foreign currency translation adjustments Unrealized losses of available for sale securities Total Balance at December 31, 2016 $ (67,735 ) $ (2,693 ) $ (70,428 ) Changes before reclassifications 19,632 (484 ) 19,148 Current period other comprehensive income 19,632 (484 ) 19,148 Balance at December 31, 2017 $ (48,103 ) $ (3,177 ) $ (51,280 )

Segment and Geographic Data (Ta

Segment and Geographic Data (Tables)	12 Months Ended
	Dec. 31, 2018
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: FY 2018 FY 2017 Licensing revenue: Women’s $ 57,401 $ 96,833 Men’s 39,073 39,780 Home 24,568 28,807 International 66,647 60,413 $ 187,689 $ 225,833 Operating income (loss): Women’s $ (128,050 ) $ (215,570 ) Men’s 11,754 (144,779 ) Home 17,221 (76,680 ) International 27,447 (64,826 ) Corporate (47,409 ) (62,796 ) $ (119,037 ) $ (564,651 )

Other Assets- Current and Lon_2

Other Assets- Current and Long-Term (Tables)	12 Months Ended
	Dec. 31, 2018
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Other Assets-Current and Long-Term	Other Assets – Current December 31, 2018 December 2017 Other assets- current consisted of the following: US federal tax receivables $ 16,757 $ 29,662 Due from related parties 3,903 3,843 Prepaid expenses 2,451 4,621 Prepaid taxes 1,755 2,347 Prepaid advertising 1,100 2,453 Prepaid insurance 1,446 1,428 Other current assets 645 709 Notes receivables on sale of trademarks (1) — 3,097 Note receivable in connection with acquisition of interest in Buffalo brand (see Note 5) — 2,515 Due from DHX Media, Ltd. (2) — 1,175 $ 28,057 $ 51,850 (1) Certain amounts due from our joint venture partners are presented net of redeemable non-controlling interest and non-controlling interest in the consolidated balance sheet. Refer to Note 5 for further details. (2) This amount represents the amount that was due from DHX as a result of amounts reimbursable to the Company of $1.2 million associated with the transitional service agreement between DHX and the Company and other infrastructure and IT expenses which were incurred by the Company subsequent to the completion of the sale of the Entertainment segment on June 30, 2017. Refer to Note 2 for further details. Other Assets – Long Term December 31, December 31, 2018 2017 Other noncurrent assets consisted of the following: Prepaid interest 5,496 5,601 Deposits 482 616 Other noncurrent assets 1 51 $ 5,979 $ 6,268

The Company - Additional Inform

The Company - Additional Information (Detail)	Dec. 31, 2018
Iconix China
Significant Accounting Policies [Line Items]
Company ownership interest	100.00%
Iconix Latin America
Significant Accounting Policies [Line Items]
Company ownership interest	100.00%
Iconix Canada
Significant Accounting Policies [Line Items]
Company ownership interest	100.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail)	Mar. 14, 2019	Dec. 31, 2018USD ($)Entity	Jun. 30, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2018USD ($)Entity$ / shares	Dec. 31, 2017USD ($)$ / shares	Jan. 01, 2018USD ($)
Significant Accounting Policies [Line Items]
Number of consolidated joint ventures | Entity		14				14
Earnings in foreign subsidiaries		$ 0				$ 0
Allowance for doubtful accounts		$ 20,100,000		$ 7,900,000		$ 20,100,000	$ 7,900,000
Debt instrument, interest rate, stated percentage		5.75%				5.75%
Derivative instruments, fair value		$ 0		0		$ 0	0
Impairment of long-lived assets						0	0
Non-cash impairment charge		$ 0	$ 37,800,000	$ 0	$ 103,900,000	37,812,000	103,877,000
Impairment of intangible assets, indefinite-lived						$ 136,417,000	$ 525,726,000
Impact on earnings (loss) per share | $ / shares						$ 0.80	$ 1
Adjustments related to redeemable non-controlling interests						$ 5,432,000	$ 5,589,000
Advertising expenses						$ 25,700,000	$ 30,500,000
ASU 2016-01
Significant Accounting Policies [Line Items]
Cumulative loss in fair value of available-for-sale securities reclassified from accumulated other comprehensive income to accumulated losses resulted from new accounting standard adoption								$ 3,200,000
Minimum
Significant Accounting Policies [Line Items]
Property, plant and equipment, useful life						3 years
Finite-lived intangible assets, useful life						1 year
Maximum
Significant Accounting Policies [Line Items]
Property, plant and equipment, useful life						7 years
Finite-lived intangible assets, useful life						15 years
Convertible Notes
Significant Accounting Policies [Line Items]
Debt instrument, interest rate, stated percentage		1.50%				1.50%
Sales Revenue, Services, Net | Customer One | Customer Concentration Risk
Significant Accounting Policies [Line Items]
Concentration risk, percentage						10.00%	16.00%
Sales Revenue, Services, Net | Customer Two | Customer Concentration Risk
Significant Accounting Policies [Line Items]
Concentration risk, percentage						10.00%
Accounts Receivable | Customer Concentration Risk
Significant Accounting Policies [Line Items]
Concentration risk, percentage						10.00%
Accounts Receivable | Customer One | Customer Concentration Risk
Significant Accounting Policies [Line Items]
Concentration risk, percentage							12.00%
Accounts Receivable | Customer Two | Customer Concentration Risk
Significant Accounting Policies [Line Items]
Concentration risk, percentage							14.00%
Subsidiaries | Non U.S
Significant Accounting Policies [Line Items]
Cash including restricted cash		$ 12,200,000				$ 12,200,000
Percentage of cash including restricted cash held in foreign subsidiaries		15.00%				15.00%
Earnings in foreign subsidiaries		$ 0				$ 0
Subsequent Event
Significant Accounting Policies [Line Items]
Stock split, conversion ratio	0.10

Joint Ventures to Develop and M

Joint Ventures to Develop and Market Company's Brands (Detail)	12 Months Ended
	Dec. 31, 2018
Starter China
Schedule Of Investments [Line Items]
Date Created	2018-03
Investment / Joint Venture	Starter China
Company ownership interest	100.00%	[1]
Lee Cooper China
Schedule Of Investments [Line Items]
Date Created	2018-06
Investment / Joint Venture	Lee Cooper China
Company ownership interest	100.00%	[2]
[1]	In March 2018, the Company formed the Starter China Limited as a wholly-owned subsidiary to hold the Starter trademarks and related assets in respect of the Greater China territory. The Company entered into an agreement with Photosynthesis Holdings, Co. Ltd. (“PHL”) who will purchase no less than a 50% interest and up to a total of 60% interest in Starter China Limited. The purchase of the equity interest is expected to occur over a three-year period commencing on January 16, 2022. Refer to Note 5 for further details. As of December 31, 2018, the Company’s ownership interest in Starter China Limited was 100%.
[2]	In June 2018, the Company formed the Lee Cooper China Limited as a wholly-owned subsidiary to hold the Lee Cooper trademarks and related assets in respect of the Greater China territory. The Company entered into an agreement with POS Lee Cooper HK Co. Ltd. (“PLC”) who will purchase no less than a 50% interest and up to a total of 60% interest in Lee Cooper China Limited. The purchase of the equity interest is expected to occur over a two-year period commencing on January 15, 2024. Refer to Note 5 for further details. As of December 31, 2018, the Company’s ownership interest in Lee Cooper China Limited was 100%.

Joint Ventures to Develop and_2

Joint Ventures to Develop and Market Company's Brands (Parenthetical) (Detail)		Mar. 31, 2018	Jun. 30, 2018	Dec. 31, 2018
Starter China Limited
Schedule Of Investments [Line Items]
Company’s ownership interest	[1]			100.00%
Starter China Limited | Photosynthesis Holdings, Co. Ltd
Schedule Of Investments [Line Items]
Business acquisition completion period		3 years
Equity interest acquisition commencement date		Jan. 16, 2022
Starter China Limited | Photosynthesis Holdings, Co. Ltd | Maximum
Schedule Of Investments [Line Items]
Percentage of ownership interest sold		60.00%
Starter China Limited | Photosynthesis Holdings, Co. Ltd | Minimum
Schedule Of Investments [Line Items]
Percentage of ownership interest sold		50.00%
Lee Cooper HK Co. Ltd
Schedule Of Investments [Line Items]
Company’s ownership interest	[2]			100.00%
Lee Cooper HK Co. Ltd | POS Lee Cooper HK Co. Ltd
Schedule Of Investments [Line Items]
Business acquisition completion period			2 years
Equity interest acquisition commencement date			Jan. 15, 2024
Lee Cooper HK Co. Ltd | POS Lee Cooper HK Co. Ltd | Maximum
Schedule Of Investments [Line Items]
Percentage of ownership interest sold			60.00%
Lee Cooper HK Co. Ltd | POS Lee Cooper HK Co. Ltd | Minimum
Schedule Of Investments [Line Items]
Percentage of ownership interest sold			50.00%
[1]	In March 2018, the Company formed the Starter China Limited as a wholly-owned subsidiary to hold the Starter trademarks and related assets in respect of the Greater China territory. The Company entered into an agreement with Photosynthesis Holdings, Co. Ltd. (“PHL”) who will purchase no less than a 50% interest and up to a total of 60% interest in Starter China Limited. The purchase of the equity interest is expected to occur over a three-year period commencing on January 16, 2022. Refer to Note 5 for further details. As of December 31, 2018, the Company’s ownership interest in Starter China Limited was 100%.
[2]	In June 2018, the Company formed the Lee Cooper China Limited as a wholly-owned subsidiary to hold the Lee Cooper trademarks and related assets in respect of the Greater China territory. The Company entered into an agreement with POS Lee Cooper HK Co. Ltd. (“PLC”) who will purchase no less than a 50% interest and up to a total of 60% interest in Lee Cooper China Limited. The purchase of the equity interest is expected to occur over a two-year period commencing on January 15, 2024. Refer to Note 5 for further details. As of December 31, 2018, the Company’s ownership interest in Lee Cooper China Limited was 100%.

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Detail) - USD ($)	Oct. 27, 2017	Dec. 31, 2018	Dec. 31, 2017	Jun. 30, 2017
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Amortization of original issue discount on long-term debt		$ 9,833,000	$ 7,349,000
Write-off of deferred financing costs	$ 9,300,000
Senior Secured Term Loan
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Amortization of original issue discount on long-term debt		4,400,000	1,000,000
Write-off of deferred financing costs		$ 18,300,000	8,000,000
Operating Segments | Entertainment
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Sell price of business				$ 349,100,000
Pre-tax gain on sale of Entertainment segment			104,100,000
Transaction costs			7,800,000
Prepayment premium			31,554,000
Operating Segments | Entertainment | ASC 205-20-45-6
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Additional interest expense			12,900,000
Operating Segments | Entertainment | Senior Secured Term Loan
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Amortization of original issue discount on long-term debt			1,700,000
Mandatory principal prepayment			152,200,000
Prepayment premium			15,200,000
Write-off of deferred financing costs			9,400,000
Write-off of original issue discount			4,700,000
Operating Segments | Entertainment | Securitization Notes
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Prepayment penalty			300,000
Write-off of deferred financing costs			$ 2,000,000

Discontinued Operations - Summa

Discontinued Operations - Summary of Financial Results of Entertainment Segment (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Other expenses (income):
(Loss) Income from operations of discontinued operations before income taxes	$ (26,232)
Gain (loss) on sale of Entertainment segment	104,099
Provision for income taxes	28,899
Net income from discontinued operations	48,968
Less: Net income attributable to non-controlling interest from discontinued operations	2,943
Net income from discontinued operations attributable to Iconix Brand Group, Inc.	46,025
Operating Segments | Entertainment
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Licensing revenue	53,129
Selling, general and administrative expenses	34,542
Depreciation and amortization	303
Operating income	18,284
Other expenses (income):
Interest expense	12,973
Interest income	(180)
Loss on extinguishment of debt	31,554
Foreign currency translation loss (gain)	169
Other expenses – net	44,516
(Loss) Income from operations of discontinued operations before income taxes	(26,232)
Gain (loss) on sale of Entertainment segment	104,099
Provision for income taxes	28,899
Net income from discontinued operations	48,968
Less: Net income attributable to non-controlling interest from discontinued operations	2,943
Net income from discontinued operations attributable to Iconix Brand Group, Inc.	$ 46,025

Discontinued Operations - Sum_2

Discontinued Operations - Summary of Cash Flow of the Entertainment Segment (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net cash (used in) provided by discontinued operating activities	$ (10,780)
Net cash used in discontinued investing activities	(84)
Net cash used in discontinued financing activities	(23,873)
Operating Segments | Entertainment
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net cash (used in) provided by discontinued operating activities	(10,780)
Net cash used in discontinued investing activities	(84)
Net cash used in discontinued financing activities	$ (23,873)

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2019	Jan. 01, 2018
Disaggregation Of Revenue [Line Items]
Increase of retained earnings, net of tax	$ (312,796)	$ (223,718)
Non-controlling interests, net of installment payments due from non-controlling interest holders	26,999	23,444
Licensing revenue	$ 187,689	$ 225,833
Type of Revenue [Extensible List]	us-gaap:LicenseMember	us-gaap:LicenseMember
Contract assets, current	$ 4,802
Contract assets, long term	14,560
Impairment loss of contract assets	1,800
Subsequent Event
Disaggregation Of Revenue [Line Items]
Revenue, remaining performance obligation			$ 408,000
International
Disaggregation Of Revenue [Line Items]
Licensing revenue	$ 2,900	$ 1,100
Type of Revenue [Extensible List]	us-gaap:LicenseMember	us-gaap:LicenseMember
Cost of goods sold	$ 2,800	$ 1,100
Type of Cost, Good or Service [Extensible List]	us-gaap:SellingGeneralAndAdministrativeExpensesMember	us-gaap:SellingGeneralAndAdministrativeExpensesMember
ASC 606
Disaggregation Of Revenue [Line Items]
Deferred revenue	$ 3,900
ASC 606 | Other Assets
Disaggregation Of Revenue [Line Items]
Contract assets term	1 year
ASC 606 | Other Assets – Current
Disaggregation Of Revenue [Line Items]
Contract assets, current	$ 4,800
ASC 606 | Other Assets Noncurrent
Disaggregation Of Revenue [Line Items]
Contract assets, long term	14,600
ASC 606 | Impact of changes in accounting policies, Effect of Change Increase/(Decrease)
Disaggregation Of Revenue [Line Items]
Increase of retained earnings, net of tax				$ 16,500
Non-controlling interests, net of installment payments due from non-controlling interest holders				$ 1,200
Licensing revenue	$ 3,900

Revenue Recognition - Summary o

Revenue Recognition - Summary of Revenues Disaggregated by License Type (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Disaggregation Of Revenue [Line Items]
Total revenue		$ 187,689	$ 225,833
Direct To Retail License
Disaggregation Of Revenue [Line Items]
Total revenue		71,609	120,555
Wholesale License
Disaggregation Of Revenue [Line Items]
Total revenue		112,769	105,041
Other Licenses
Disaggregation Of Revenue [Line Items]
Total revenue	[1]	$ 3,311	$ 237
[1]	Included in Other licenses for FY 2018 is $2.9 million of revenue associated with the Umbro business purchases discussed above as compared to $1.1 million for FY 2017.

Revenue Recognition - Summary_2

Revenue Recognition - Summary of Revenues Disaggregated by License Type (Parenthetical) (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Disaggregation Of Revenue [Line Items]
Total revenue		$ 187,689	$ 225,833
Other Licenses
Disaggregation Of Revenue [Line Items]
Total revenue	[1]	3,311	237
Other Licenses | Umbro Business
Disaggregation Of Revenue [Line Items]
Total revenue		$ 2,900	$ 1,100
[1]	Included in Other licenses for FY 2018 is $2.9 million of revenue associated with the Umbro business purchases discussed above as compared to $1.1 million for FY 2017.

Revenue Recognition - Summary_3

Revenue Recognition - Summary of Revenues Disaggregated by Geography (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Disaggregation Of Revenue [Line Items]
Total revenue		$ 187,689	$ 225,833
UNITED STATES
Disaggregation Of Revenue [Line Items]
Total revenue		120,397	163,809
Other
Disaggregation Of Revenue [Line Items]
Total revenue	[1]	$ 67,292	$ 62,024
[1]	No single country represented 10% of the Company’s revenues in the periods presented.

Revenue Recognition - Additio_2

Revenue Recognition - Additional Information (Detail1)	Dec. 31, 2018USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2019-01-01
Disaggregation Of Revenue [Line Items]
Revenue, remaining performance obligation	$ 102,200
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2020-01-01
Disaggregation Of Revenue [Line Items]
Revenue, remaining performance obligation	$ 75,300
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2021-01-01
Disaggregation Of Revenue [Line Items]
Revenue, remaining performance obligation	$ 55,800
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2022-01-01
Disaggregation Of Revenue [Line Items]
Revenue, remaining performance obligation	$ 47,000
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2023-01-01
Disaggregation Of Revenue [Line Items]
Revenue, remaining performance obligation	$ 42,300
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2024-01-01
Disaggregation Of Revenue [Line Items]
Revenue, remaining performance obligation	$ 86,300
Revenue, remaining performance obligation, expected timing of satisfaction, period

Changes in Carrying Amount of G

Changes in Carrying Amount of Goodwill by Segment (Detail) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2018	Jun. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2018	Dec. 31, 2017
Goodwill [Line Items]
Net goodwill					$ 63,882	$ 171,250
Deconsolidation of joint venture						(3,491)
Impairment	$ 0	$ (37,800)	$ 0	$ (103,900)	(37,812)	(103,877)
Net goodwill	26,099		63,882		26,099	63,882
Iconix Australia
Goodwill [Line Items]
Acquisition of 5% interest in Iconix Australia					29
Women's
Goodwill [Line Items]
Net goodwill					37,812	111,751
Impairment		$ (37,800)			(37,812)	(73,939)
Net goodwill			37,812			37,812
Men's
Goodwill [Line Items]
Net goodwill						1,524
Impairment						(1,524)
Home
Goodwill [Line Items]
Net goodwill						28,414
Impairment						(28,414)
International
Goodwill [Line Items]
Net goodwill					26,070	29,561
Deconsolidation of joint venture						(3,491)
Net goodwill	$ 26,099		$ 26,070		26,099	$ 26,070
International | Iconix Australia
Goodwill [Line Items]
Acquisition of 5% interest in Iconix Australia					$ 29

Changes in Carrying Amount of_2

Changes in Carrying Amount of Goodwill by Segment (Parenthetical) (Detail) - Iconix Australia	Dec. 31, 2018	Sep. 30, 2018	Jul. 31, 2018
Goodwill [Line Items]
Percentage of ownership interest acquired		5.00%	5.00%
International
Goodwill [Line Items]
Percentage of ownership interest acquired	5.00%

Goodwill and Trademarks and O_3

Goodwill and Trademarks and Other Intangibles, net - Additional Information (Detail)	Oct. 15, 2018USD ($)	Jul. 31, 2017USD ($)	Jun. 30, 2017USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2017	Dec. 31, 2018USD ($)Segment	Dec. 31, 2017USD ($)	Jul. 31, 2018USD ($)	Dec. 31, 2016USD ($)
Intangible Assets By Major Class [Line Items]
Goodwill				$ 26,099,000			$ 63,882,000			$ 26,099,000	$ 63,882,000		$ 171,250,000
Number of reportable segments | Segment										4
Non-cash impairment charge				0		$ 37,800,000	0	$ 103,900,000		$ 37,812,000	103,877,000
Impairment of intangible assets, indefinite-lived										136,417,000	525,726,000
Non-cash asset impairment charge										1,777,000
Trademarks and other intangibles, net				337,700,000			465,722,000			337,700,000	465,722,000
Amortization expense for intangible assets										258,000	741,000
Projects amortization expenses, 2021				0						0
Projects amortization expenses, 2022				0						0
Projects amortization expenses, 2023				0						0
Iconix SE Asia, Ltd.
Intangible Assets By Major Class [Line Items]
Increase (Decrease) in indefinite-lived trademarks			$ (22,700,000)
Mossimo License Agreement | Target
Intangible Assets By Major Class [Line Items]
License agreement expiration date									2018-10
DanskinNow License Agreement | Walmart
Intangible Assets By Major Class [Line Items]
License agreement expiration date									2019-01
Trademarks
Intangible Assets By Major Class [Line Items]
Impairment of the definite-lived trademarks										0	0
Trademarks
Intangible Assets By Major Class [Line Items]
Trademarks and other intangibles, net					$ 12,300,000
Increase (Decrease) in indefinite-lived trademarks			(204,300,000)
Trademarks | NGX
Intangible Assets By Major Class [Line Items]
Increase (Decrease) in indefinite-lived trademarks		$ (5,000,000)
Trademarks | Peanuts Holdings, LLC
Intangible Assets By Major Class [Line Items]
Increase (Decrease) in indefinite-lived trademarks			(153,600,000)
Trademarks | Strawberry Shortcake
Intangible Assets By Major Class [Line Items]
Increase (Decrease) in indefinite-lived trademarks			$ (50,700,000)
Operating Segments | Trademarks
Intangible Assets By Major Class [Line Items]
Impairment of intangible assets, indefinite-lived				58,700,000							521,800,000
Women's
Intangible Assets By Major Class [Line Items]
Goodwill							37,812,000				37,812,000		111,751,000
Non-cash impairment charge						37,800,000				37,812,000	73,939,000
Women's | Trademarks
Intangible Assets By Major Class [Line Items]
Impairment of intangible assets, indefinite-lived	$ 0			32,700,000	$ 4,400,000	$ 73,300,000
Women's | Joe Boxer Trademark
Intangible Assets By Major Class [Line Items]
Impairment of intangible assets, indefinite-lived				6,800,000
Women's | Operating Segments
Intangible Assets By Major Class [Line Items]
Non-cash impairment charge											73,900,000
Women's | Operating Segments | Trademarks
Intangible Assets By Major Class [Line Items]
Impairment of intangible assets, indefinite-lived				55,100,000							227,600,000
Men's
Intangible Assets By Major Class [Line Items]
Goodwill													1,524,000
Non-cash impairment charge											1,524,000
Men's | Operating Segments
Intangible Assets By Major Class [Line Items]
Non-cash impairment charge											1,500,000
Men's | Operating Segments | Trademarks
Intangible Assets By Major Class [Line Items]
Impairment of intangible assets, indefinite-lived				100,000							135,900,000
Home
Intangible Assets By Major Class [Line Items]
Goodwill													28,414,000
Non-cash impairment charge											28,414,000
Non-cash asset impairment charge							4,100,000
Home | Trademarks
Intangible Assets By Major Class [Line Items]
Impairment of intangible assets, indefinite-lived				2,700,000
Home | Operating Segments
Intangible Assets By Major Class [Line Items]
Non-cash impairment charge											28,400,000
Home | Operating Segments | Trademarks
Intangible Assets By Major Class [Line Items]
Impairment of intangible assets, indefinite-lived				2,700,000							69,500,000
International
Intangible Assets By Major Class [Line Items]
Goodwill				26,099,000			$ 26,070,000			$ 26,099,000	26,070,000		$ 29,561,000
International | Operating Segments | Trademarks
Intangible Assets By Major Class [Line Items]
Impairment of intangible assets, indefinite-lived				$ 800,000							$ 88,800,000
Iconix Australia
Intangible Assets By Major Class [Line Items]
Ownership interest acquired					5.00%							5.00%
Goodwill												$ 29,000
Iconix Australia | International
Intangible Assets By Major Class [Line Items]
Ownership interest acquired				5.00%						5.00%
Maximum
Intangible Assets By Major Class [Line Items]
Projects amortization expenses, 2019				$ 100,000						$ 100,000
Projects amortization expenses, 2020				$ 100,000						$ 100,000
Maximum | Iconix Australia
Intangible Assets By Major Class [Line Items]
Goodwill												$ 100,000

Trademarks and Other Intangible

Trademarks and Other Intangibles, net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Intangible Assets By Major Class [Line Items]
Gross Carrying Amount	$ 347,567	$ 478,701
Accumulated Amortization	9,867	12,979
Net Carrying Amount	337,700	465,722
Indefinite-lived trademarks and copyrights
Intangible Assets By Major Class [Line Items]
Indefinite-lived, Gross Carrying Amount	$ 337,631	465,391
Minimum
Intangible Assets By Major Class [Line Items]
Estimated Lives in Years	1 year
Maximum
Intangible Assets By Major Class [Line Items]
Estimated Lives in Years	15 years
Trademarks
Intangible Assets By Major Class [Line Items]
Finite Lived, Gross Carrying Amount	$ 8,958	8,958
Accumulated Amortization	$ 8,958	8,917
Trademarks | Minimum
Intangible Assets By Major Class [Line Items]
Estimated Lives in Years	10 years
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
Accumulated Amortization		940
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	$ 978	3,412
Accumulated Amortization	$ 909	$ 3,122
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

Consolidated Entities, Joint _3

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

Dec. 31, 2018USD ($)

Mar. 31, 2018

Apr. 21, 2016shares

Jul. 06, 2015USD ($)

Apr. 26, 2011USD ($)

Jun. 03, 2010USD ($)

Nov. 07, 2007USD ($)

Jul. 31, 2018USD ($)

Jun. 30, 2018

Apr. 30, 2018

Oct. 31, 2017USD ($)

Sep. 30, 2017USD ($)shares

Jul. 31, 2017USD ($)

Dec. 31, 2016USD ($)

Oct. 31, 2016USD ($)

Jul. 31, 2016USD ($)

Apr. 30, 2016USD ($)shares

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

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, 2011USD ($)

Jan. 31, 2011USD ($)

Jul. 31, 2010USD ($)

Jun. 30, 2010USD ($)

Mar. 31, 2010USD ($)

Dec. 31, 2009USD ($)

May 31, 2009USD ($)shares

Sep. 30, 2008USD ($)

Mar. 31, 2018USD ($)

Dec. 31, 2017USD ($)

Sep. 30, 2017USD ($)

Mar. 31, 2017USD ($)

Dec. 31, 2018USD ($)

Jun. 30, 2018USD ($)

Dec. 31, 2018USD ($)Multiplier

Dec. 31, 2017USD ($)Multiplier

Dec. 31, 2016USD ($)

Dec. 31, 2015USD ($)

Dec. 31, 2014USD ($)

Dec. 31, 2013USD ($)

Sep. 30, 2018

Jan. 31, 2018USD ($)

Jun. 30, 2017USD ($)

Sep. 30, 2015

Jun. 30, 2012INR (₨)

Sep. 30, 2009USD ($)

Mar. 31, 2009

Schedule Of Investments [Line Items]

Proceeds from sale of Galore Media

$ 500,000

Redeemable non-controlling interest

$ 34,137,000

$ 30,287,000

$ 34,137,000

$ 34,137,000

$ 30,287,000

Type of Revenue [Extensible List]

us-gaap:LicenseMember

us-gaap:LicenseMember

Additional equity interest acquisition date

2017-02

Investment impairment

$ 2,500,000

$ 16,848,000

Goodwill

26,099,000

$ 171,250,000

63,882,000

26,099,000

26,099,000

63,882,000

$ 171,250,000

Allowance for doubtful accounts

20,100,000

7,900,000

20,100,000

20,100,000

7,900,000

Additional paid-in capital

1,037,372,000

1,044,599,000

1,037,372,000

1,037,372,000

1,044,599,000

Noncontrolling interest

26,999,000

23,444,000

26,999,000

26,999,000

23,444,000

Revenue reorganized from accrued assets

800,000

Selling general and administrative expenses increased

200,000

Net income attributable to noncontrolling interest

300,000

Impairment of equity method investment

$ 0

0

Pre-tax gain on deconsolidation of entity

3,772,000

Distributions from equity investments

3,021,000

3,575,000

Complex Media Inc.

Schedule Of Investments [Line Items]

Cash received in connection with sale of interest

$ 35,300,000

958,000

2,728,000

Additional amount held in escrow

$ 3,700,000

$ 3,700,000

Period for amount held in escrow

12 months

Period following the closing date for escrow account

18 months

Gain on sale of investments

958,000

2,728,000

$ 10,200,000

Cash received from escrow

$ 2,700,000

$ 1,000,000

Lee Cooper And Umbro Brands

Schedule Of Investments [Line Items]

Business acquisition total purchase price

$ 24,700,000

Business acquisition purchase price, cash paid

$ 3,500,000

Percentage of interest sold in equity method investment

70.00%

Company purchased the Umbro China and Lee Cooper brands

$ 24,700,000

Note receivable

9,400,000

Business consideration payable

4,000,000

4,000,000

4,000,000

Adjustments to additional paid in capital of excess purchase price over non-controlling interest

2,200,000

Accounts Payable And Accrued Liabilities | Lee Cooper And Umbro Brands

Schedule Of Investments [Line Items]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities

5,200,000

Other Noncurrent Liabilities | Lee Cooper And Umbro Brands

Schedule Of Investments [Line Items]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities

5,400,000

NGX, LLC

Schedule Of Investments [Line Items]

Percentage of sale of ownership interest

51.00%

Sale of ownership interest

$ 2,400,000

Loss on sale of investments

79,000

Cash consideration from sale of equity interest

$ 2,561,000

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%

Maximum | NGX, LLC

Schedule Of Investments [Line Items]

Loss on sale of investments

100,000

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

Proceeds from sale of Galore Media

6,300,000

Receivable for investments sold

$ 12,500,000

12,500,000

Committed amount receivable period

24 months

Redeemable non-controlling interest

$ 14,800,000

$ 14,800,000

$ 14,800,000

Agreement Percentage

120.00%

120.00%

120.00%

Payment made to subsidiary for diligence and Market analysis

3,100,000

Percentage of additional equity interest to be acquired by exercising call right

5.00%

5.00%

Equity method investment cash Consideration

$ 1,800,000

$ 1,800,000

Increased ownership percentage

55.00%

55.00%

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 | Two Year Call Option | Maximum

Schedule Of Investments [Line Items]

Percentage of equity interest subject to call option

5.00%

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 | Multiplier

5.5

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

Schedule Of Investments [Line Items]

Royalty revenue

$ 12,000,000

Type of Revenue [Extensible List]

us-gaap:RoyaltyMember

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 | Multiplier

5.5

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

Schedule Of Investments [Line Items]

Royalty revenue

$ 12,000,000

Type of Revenue [Extensible List]

us-gaap:RoyaltyMember

LC Partners U.S. LLC

Schedule Of Investments [Line Items]

Ownership interest acquired

50.00%

50.00%

Percentage of interest sold in equity method investment

50.00%

Agreed price for sale of interest in a subsidiary

$ 4,000,000

Proceeds from sale of Galore Media

800,000

Receivable for investments sold

$ 3,200,000

Number of equal annual installments | Installment

4

Iconix Israel

Schedule Of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

Proceeds from sale of Galore Media

$ 1,000,000

Receivable for investments sold

$ 2,300,000

Committed amount receivable period

36 months

Percentage of equity interest subject to call option

5.00%

Price for sale of interest in a subsidiary

$ 3,300,000

Iconix Israel | Call Option | Multiplier Rate One

Schedule Of Investments [Line Items]

Multiplier on put and call options | Multiplier

0.05

Iconix Israel | Call Option | Multiplier Rate Two

Schedule Of Investments [Line Items]

Multiplier on put and call options | Multiplier

6.5

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

Proceeds from sale of Galore Media

8,900,000

Receivable for investments sold

$ 8,900,000

Committed amount receivable period

5 years

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

Type of Revenue [Extensible List]

us-gaap:RoyaltyMember

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 | Multiplier

5.5

Percentage of amount obtained for options

5.00%

Iconix Europe

Schedule Of Investments [Line Items]

Ownership interest 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

Proceeds from sale of Galore Media

$ 1,500,000

$ 1,000,000

$ 3,000,000

Redeemable non-controlling interest

13,500,000

13,500,000

$ 13,500,000

Agreement Percentage

120.00%

120.00%

Business Combination, Bargain Purchase, Revenue Recognized, Amount

1,500,000

Preferred profit distribution to the Company

3,000,000

Remaining payment receivable recorded upon sale interest in subsidiary

$ 900,000

Iconix Europe | Five-Year Put/Call Options

Schedule Of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Jan. 13, 2019

Multiplier on put and call options | Multiplier

5.5

Iconix Europe | Eight-Year Put/Call Options

Schedule Of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Jan. 13, 2022

Multiplier on put and call options | Multiplier

5.5

Scion

Schedule Of Investments [Line Items]

Ownership interest acquired

50.00%

Business acquisition purchase price, cash paid

$ 6,000,000

Decrease in restricted cash

$ 8,500,000

Allowance for doubtful accounts

$ 2,700,000

2,700,000

Decrease in accounts receivable

$ 5,800,000

$ 5,800,000

Additional paid-in capital

$ 800,000

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

Schedule Of Investments [Line Items]

Ownership interest acquired

16.60%

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

$ 11,800,000

Cash collateral released and distributed to the Scion members

$ 3,300,000

Iconix Australia

Schedule Of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

Price for sale of interest in a subsidiary

$ 7,200,000

Gain on sale of interest in subsidiary

$ 4,100,000

Iconix SE Asia, Ltd.

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

Proceeds from sale of Galore Media

$ 4,000,000

$ 7,500,000

Receivable for investments sold

$ 4,500,000

Committed amount receivable period

24 months

Agreement Percentage

120.00%

Price for sale of interest in a subsidiary

$ 12,000,000

Marketing costs incurred

5,400,000

Consulting costs

2,000,000

Pre-tax gain on deconsolidation of entity

$ 3,800,000

Iconix SE Asia, Ltd. | Level 3

Schedule Of Investments [Line Items]

Equity-method investment at fair value

$ 17,400,000

Iconix SE Asia, Ltd. | Lee Cooper And Umbro Brands

Schedule Of Investments [Line Items]

Agreed price for sale of interest in a subsidiary

$ 21,500,000

Proceeds from sale of Galore Media

4,300,000

Guaranteed minimum distributions

$ 5,100,000

Iconix SE Asia, Ltd. | Administrative Manager

Schedule Of Investments [Line Items]

Percentage of gross revenue paid monthly as services fee

5.00%

Iconix SE Asia, Ltd. | Local Manager

Schedule Of Investments [Line Items]

Percentage of gross revenue paid monthly as services fee

15.00%

Iconix SE Asia, Ltd. | Minimum | Guarantee of Business Revenue

Schedule Of Investments [Line Items]

Guaranteed minimum distributions

$ 2,500,000

Iconix SE Asia, Ltd. | 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 SE Asia, Ltd. | Two Year Call Option | Multiplier Rate One

Schedule Of Investments [Line Items]

Multiplier on put and call options | Multiplier

0.10

Iconix SE Asia, Ltd. | Two Year Call Option | Multiplier Rate Two

Schedule Of Investments [Line Items]

Multiplier on put and call options | Multiplier

1.15

Iconix SE Asia, Ltd. | Two Year Call Option | Maximum

Schedule Of Investments [Line Items]

Percentage of equity interest subject to call option

5.00%

Iconix SE Asia, Ltd. | 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 SE Asia, Ltd. | Five-Year Put/Call Options | Europe

Schedule Of Investments [Line Items]

Multiplier on put and call options | Multiplier

5.5

Iconix SE Asia, Ltd. | Five-Year Put/Call Options | Minimum | Europe

Schedule Of Investments [Line Items]

Agreed Value

7,600,000

7,600,000

$ 7,600,000

Iconix SE Asia, Ltd. | 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 SE Asia, Ltd. | Eight-Year Put/Call Options | Europe

Schedule Of Investments [Line Items]

Multiplier on put and call options | Multiplier

5.5

Iconix SE Asia, Ltd. | Eight-Year Put/Call Options | Minimum | Europe

Schedule Of Investments [Line Items]

Agreed Value

7,600,000

7,600,000

$ 7,600,000

Global Brands Group Asia Limited

Schedule Of Investments [Line Items]

Ownership interest acquired

50.00%

Iconix Lifestyle India Private Limited

Schedule Of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

50.00%

Proceeds from sale of Galore Media

$ 2,000,000

Receivable for investments sold

$ 4,000,000

Committed amount receivable period

48 months

Price for sale of interest in a subsidiary

$ 6,000,000

Net gain recognized on sale of interest in subsidiary

$ 2,300,000

Iconix Lifestyle India Private Limited | Notes Receivable

Schedule Of Investments [Line Items]

Receivable for investments sold

$ 1,000,000

$ 1,000,000

1,000,000

MG Icon

Schedule Of Investments [Line Items]

Investment impairment

$ 16,800

Impairment of equity method investment

$ 0

License agreement expiration date

2020-01

Galore Media, Inc.

Schedule Of Investments [Line Items]

Equity ownership percentage

11.00%

Maximum marketing service agreed to be purchased in FY 2016

$ 500,000

Galore Media, Inc. | Series A Preferred Stock

Schedule Of Investments [Line Items]

Shares purchased | shares

50,050

Shares purchased, value

$ 500,000

Investment owned, additional shares received upon exercise of warrants. | shares

46,067

Shares repurchase | shares

50,050

Shares purchased, value

$ 500,000

Share repurchase amount received upon execution of agreement

$ 300,000

Shares repurchase agreed to forfeited and surrendered upon execution of agreement | shares

46,067

Galore Media, Inc. | Other assets - current | Series A Preferred Stock

Schedule Of Investments [Line Items]

Share repurchase remaining amount to be received

$ 200,000

$ 200,000

Pony International, LLC.

Schedule Of Investments [Line Items]

Ownership interest acquired

75.00%

Business acquisition purchase price, cash paid

$ 37,000,000

Goodwill

$ 14,700,000

Percentage of minority interest in subsidiary

25.00%

LC Partners U.S. LLC

Schedule Of Investments [Line Items]

Ownership interest acquired

50.00%

50.00%

Business acquisition purchase price, cash paid

$ 3,300,000

Company ownership interest

100.00%

100.00%

Iconix Canada

Schedule Of Investments [Line Items]

Proceeds from sale of Galore Media

$ 2,900,000

Company ownership interest

100.00%

Percentage of purchase of ownership interest

50.00%

Purchase of ownership interest

$ 19,000,000

Percentage of net asset value

50.00%

Net asset value

$ 2,200,000

Payments to acquire ownership interest

9,000,000

Remaining payments to acquire ownership interest

$ 10,000,000

Percentage of estimated net asset value paid

50.00%

Buffalo Brand Joint Venture

Schedule Of Investments [Line Items]

Company ownership interest

51.00%

Iconix Europe

Schedule Of Investments [Line Items]

Percentage of minority interest in subsidiary

49.00%

Hydraulic IP Holdings

Schedule Of Investments [Line Items]

Ownership interest acquired

51.00%

51.00%

Business acquisition purchase price, cash paid

$ 6,000,000

Top On International Group, LLC

Schedule Of Investments [Line Items]

Percentage of minority interest in subsidiary

49.00%

49.00%

Hydraulic IP Holdings LLC | Variable Interest Entity, Primary Beneficiary

Schedule Of Investments [Line Items]

Ownership interest acquired

49.00%

Company ownership interest

51.00%

Ownership interest

100.00%

I Brands International L L C

Schedule Of Investments [Line Items]

Company ownership interest

15.00%

15.00%

15.00%

Investment impairment

$ 2,500,000

NGX, LLC

Schedule Of Investments [Line Items]

Ownership interest 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%

Buffalo International Unlimited Liability Corporation

Schedule Of Investments [Line Items]

Percentage of minority interest in subsidiary

49.00%

Starter China Limited

Schedule Of Investments [Line Items]

Company ownership interest

[1]

100.00%

100.00%

100.00%

Starter China Limited | Photosynthesis Holdings, Co. Ltd

Schedule Of Investments [Line Items]

Business acquisition completion period

3 years

Equity Interest Acquisition Commencement Date

Jan. 16, 2022

Additional percentage of ownership interest sold

10.00%

10.00%

Starter China Limited | Photosynthesis Holdings, Co. Ltd | Sale Agreement Over Three-Year Period from January 15, 2020

Schedule Of Investments [Line Items]

Cash consideration from sale of equity interest

$ 20,000,000

Starter China Limited | Photosynthesis Holdings, Co. Ltd | Sale Agreement Over Three-Year Period from January 16, 2022

Schedule Of Investments [Line Items]

Cash consideration from sale of equity interest

$ 2,700,000

Percentage of royalty received as consideration

2.50%

Starter China Limited | Maximum | Photosynthesis Holdings, Co. Ltd

Schedule Of Investments [Line Items]

Percentage of minority interest in subsidiary

60.00%

60.00%

Starter China Limited | Minimum | Photosynthesis Holdings, Co. Ltd

Schedule Of Investments [Line Items]

Percentage of minority interest in subsidiary

50.00%

50.00%

Lee Cooper China

Schedule Of Investments [Line Items]

Company ownership interest

[2]

100.00%

100.00%

100.00%

Lee Cooper China | POS Lee Cooper HK Co. Ltd

Schedule Of Investments [Line Items]

Business acquisition completion period

2 years

Equity Interest Acquisition Commencement Date

Jan. 15, 2024

Additional percentage of ownership interest sold

10.00%

10.00%

Lee Cooper China | POS Lee Cooper HK Co. Ltd | Sale Agreement Over Four-Year Period from October 15, 2020

Schedule Of Investments [Line Items]

Cash consideration from sale of equity interest

$ 8,200,000

Lee Cooper China | POS Lee Cooper HK Co. Ltd | Sale Agreement Over Two-Year Period from January 15, 2024

Schedule Of Investments [Line Items]

Cash consideration from sale of equity interest

$ 2,500,000

Percentage of royalty received as consideration

2.50%

Lee Cooper China | Maximum | POS Lee Cooper HK Co. Ltd

Schedule Of Investments [Line Items]

Percentage of minority interest in subsidiary

60.00%

60.00%

Lee Cooper China | Minimum | POS Lee Cooper HK Co. Ltd

Schedule Of Investments [Line Items]

Percentage of minority interest in subsidiary

50.00%

50.00%

Iconix Australia

Schedule Of Investments [Line Items]

Cash payment for acquisition of assets

$ 5,900,000

Ownership interest acquired

5.00%

5.00%

Business acquisition total purchase price

$ 13,013,000

Business acquisition purchase price, cash paid

$ 700,000

Percentage of minority interest in subsidiary

45.00%

Redeemable non-controlling interest

$ 5,900,000

$ 5,900,000

$ 5,900,000

Company ownership interest

55.00%

Ownership interest

50.00%

Goodwill

$ 29,000

Iconix Australia | Maximum

Schedule Of Investments [Line Items]

Goodwill

$ 100,000

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%

11.80%

Iconix China

Schedule Of Investments [Line Items]

Ownership interest 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

$ 15,700,000

Equity interest acquired

100.00%

100.00%

Goodwill

9,600,000

9,600,000

$ 9,600,000

Investments in private companies

$ 38,900,000

Strawberry Shortcake

Schedule Of Investments [Line Items]

Business acquisition purchase price, cash paid

$ 105,000,000

Goodwill

$ 35,400,000

Quarterly installment period

2 years

Strawberry Shortcake | Notes Receivable

Schedule Of Investments [Line Items]

Notes receivable principal amount

10,000,000

Peanuts Holdings, LLC | Beagle Scout LLC

Schedule Of Investments [Line Items]

Percentage of minority interest in subsidiary

20.00%

Artful Dodger | Scion

Schedule Of Investments [Line Items]

Business acquisition purchase price, cash paid

$ 15,000,000

Artful Holdings LLC

Schedule Of Investments [Line Items]

Ownership interest acquired

100.00%

Novel

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

Novel | Iconix China

Schedule Of Investments [Line Items]

Offset of accounts receivable

1,300,000

Beagle Scout LLC | Peanuts Holdings, LLC

Schedule Of Investments [Line Items]

Cash payment for acquisition of assets

$ 34,000,000

Hong Kong MH Umbro International Co. Limited

Schedule Of Investments [Line Items]

Business acquisition purchase price, cash paid

$ 25,000,000

Business acquisition completion period

4 years

Equity ownership percentage

50.00%

Hong Kong MH Umbro International Co. Limited | Maximum

Schedule Of Investments [Line Items]

Aggregate percentage of interest in newly registered company in Hong Kong

50.00%

LiNing

Schedule Of Investments [Line Items]

Business acquisition completion period

3 years

Equity Interest Acquisition Commencement Date

Mar. 31, 2019

Equity Interest Sale Cash Consideration On Commencement Date

$ 5,400,000

LiNing | Maximum

Schedule Of Investments [Line Items]

Aggregate percentage of interest in newly registered company in Hong Kong

50.00%

Aggregate Cash Consideration Payment Increase

$ 8,600,000

LiNing | Minimum

Schedule Of Investments [Line Items]

Aggregate percentage of interest in newly registered company in Hong Kong

30.00%

LF Centennial Limited | Iconix SE Asia, Ltd.

Schedule Of Investments [Line Items]

Number of installments | Installment

4

LF Centennial Limited | Iconix SE Asia, Ltd. | License and Service

Schedule Of Investments [Line Items]

Cost of goods sold

$ 500,000

Iconix China

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

₨ 100

American Greetings Corporation | Strawberry Shortcake

Schedule Of Investments [Line Items]

Business acquisition purchase price, cash paid

$ 95,000,000

Iconix Brands Lp | 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 | Multiplier

5.5

Percentage of amount obtained for options

5.00%

Alberta ULC

Schedule Of Investments [Line Items]

Ownership interest acquired

51.00%

Business acquisition purchase price, cash paid

$ 76,500,000

Buffalo International Unlimited Liability Corporation

Schedule Of Investments [Line Items]

Goodwill

7,100,000

Note receivable

$ 36,900,000

Buffalo International Unlimited Liability Corporation | Other assets - current

Schedule Of Investments [Line Items]

Receivable for investments sold

$ 2,500,000

$ 2,500,000

Modern Amusement

Schedule Of Investments [Line Items]

Ownership interest acquired

51.00%

Business acquisition purchase price, cash paid

$ 5,000,000

Icon Entertainment LLC | Peanuts Holdings, LLC

Schedule Of Investments [Line Items]

Cash payment for acquisition of assets

$ 141,000,000

Ownership interest acquired

80.00%

Business acquisition purchase price, cash paid

$ 172,100,000

Hardy Way

Schedule Of Investments [Line Items]

Ownership interest acquired

85.00%

50.00%

Business acquisition total purchase price

$ 62,000,000

$ 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

58,868

Hardy Way | Addition capital

Schedule Of Investments [Line Items]

Business acquisition purchase price, common stock issued, value

$ 1,000,000

Umbro China Limited | Hong Kong MH Umbro International Co. Limited

Schedule Of Investments [Line Items]

Proceeds from sale of interest

$ 2,500,000

Percentage of interest sold

5.00%

Noncontrolling interest

$ 1,800,000

$ 1,800,000

$ 1,800,000

Reliance Brands Limited

Schedule Of Investments [Line Items]

Additional amount agreed to be contributed as working capital

$ 500,000

₨ 25

MG Icon

Schedule Of Investments [Line Items]

Ownership interest acquired

50.00%

Business acquisition total purchase price

$ 20,000,000

Payments to acquire ownership interest

4,000,000

Business consideration payable

$ 3,000,000

Distributions from equity investments

$ 23,000,000

MG Icon | Minimum

Schedule Of Investments [Line Items]

Preferred profit distribution to the Company

$ 23,000,000

[1]

In March 2018, the Company formed the Starter China Limited as a wholly-owned subsidiary to hold the Starter trademarks and related assets in respect of the Greater China territory. The Company entered into an agreement with Photosynthesis Holdings, Co. Ltd. (“PHL”) who will purchase no less than a 50% interest and up to a total of 60% interest in Starter China Limited. The purchase of the equity interest is expected to occur over a three-year period commencing on January 16, 2022. Refer to Note 5 for further details. As of December 31, 2018, the Company’s ownership interest in Starter China Limited was 100%.

[2]

In June 2018, the Company formed the Lee Cooper China Limited as a wholly-owned subsidiary to hold the Lee Cooper trademarks and related assets in respect of the Greater China territory. The Company entered into an agreement with POS Lee Cooper HK Co. Ltd. (“PLC”) who will purchase no less than a 50% interest and up to a total of 60% interest in Lee Cooper China Limited. The purchase of the equity interest is expected to occur over a two-year period commencing on January 15, 2024. Refer to Note 5 for further details. As of December 31, 2018, the Company’s ownership interest in Lee Cooper China Limited was 100%.

Consolidated Entities, Joint _4

Consolidated Entities, Joint Ventures and Investments - Summary of Estimated Fair Value of Assets Acquired Less Liabilities Assumed (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jul. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Gain on re-measurement of initial equity investment		$ 8,410
Goodwill		$ 26,099	$ 63,882	$ 171,250
Iconix Australia
Business Acquisition [Line Items]
Fair value of 50% interest in Iconix Australia	$ 6,507
Book value of Company equity investment prior to purchase of additional 5% interest	(1,904)
Gain on re-measurement of initial equity investment	8,410
Total consideration paid	13,013
Trademarks	12,349
Cash	44
Accounts receivable	360
Intercompany receivables, net	368
Accounts payable and accrued expenses	(85)
Deferred revenue	(52)
Goodwill	29
Net assets acquired	$ 13,013

Consolidated Entities, Joint _5

Consolidated Entities, Joint Ventures and Investments - Summary of Estimated Fair Value of Assets Acquired Less Liabilities Assumed (Parenthetical) (Detail) - Iconix Australia	1 Months Ended
	Jul. 31, 2018	Sep. 30, 2018
Business Acquisition [Line Items]
Ownership interest	50.00%
Ownership interest acquired	5.00%	5.00%

Consolidated Entities, Joint _6

Consolidated Entities, Joint Ventures and Investments - Equity Method Investments (Detail) - Iconix China $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Schedule Of Investments [Line Items]
Value of Investment	$ 25,328
Candies Shanghai Fashion Co., Ltd.
Schedule Of Investments [Line Items]
Brands Placed	Candie’s
Ownership by Iconix China	20.00%
Value of Investment	$ 10,529
Shanghai MuXiang Apparel & Accesory Co. Limited
Schedule Of Investments [Line Items]
Brands Placed	Marc Ecko
Ownership by Iconix China	15.00%
Value of Investment	$ 2,270
Ningbo Material Girl Fashion Co., Ltd
Schedule Of Investments [Line Items]
Brands Placed	Material Girl
Ownership by Iconix China	20.00%
Value of Investment	$ 2,129
Ai Xi Enterprise (Shanghai) Co. Limited
Schedule Of Investments [Line Items]
Brands Placed	Ecko Unltd
Ownership by Iconix China	20.00%
Value of Investment	$ 10,400

Schedule of Gains on Sale of Tr

Schedule of Gains on Sale of Trademarks, net (Detail) - USD ($) $ in Thousands		1 Months Ended	12 Months Ended
		Sep. 30, 2017	Dec. 31, 2018	Dec. 31, 2017
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total net gains (losses) on sales of trademarks			$ 1,268	$ 875
Interest in Badgley Mischka Canada trademark
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total net gains (losses) on sales of trademarks		$ 400		375	[1]
Interest in Sharper Image Canada trademark
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total net gains (losses) on sales of trademarks		$ 500		$ 500	[2]
Sharper Image Trademark | Iconix Southeast Asia
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total net gains (losses) on sales of trademarks	[2]		236
Sharper Image Trademark | Iconix Europe LLC
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total net gains (losses) on sales of trademarks	[2]		352
Sharper Image Trademark | Iconix MENA
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total net gains (losses) on sales of trademarks	[2]		250
Sharper Image Trademark | Iconix Australia
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total net gains (losses) on sales of trademarks	[2]		125
Badgley Mischka Trademark | Iconix Southeast Asia
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total net gains (losses) on sales of trademarks	[1]		478
Badgley Mischka Trademark | Iconix Europe LLC
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total net gains (losses) on sales of trademarks	[1]		(244)
Badgley Mischka Trademark | Iconix MENA
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total net gains (losses) on sales of trademarks	[1]		$ 71
[1]	In February 2016, the Company sold its rights to the Badgley Mischka intellectual property and related assets to Titan Industries, Inc. in partnership with the founders, Mark Badgley and James Mischka, and the apparel license MJCLK LLC for $13.8 million in cash. The Company recognized a gain of $11.6 million as a result of this transaction. The $11.6 million gain represented the sale of the Badgley Mischka intellectual property and related assets within the United States, Greater China, Israel and Latin America territories. The Badgley Mischka intellectual property and related assets within other foreign territories is owned by certain of the Company’s joint venture entities and required the Company to negotiate and finalize the sale of the intellectual property with its respective joint venture partners. In September 2017, the Company sold its interest in certain Badgley Mischka trademarks for shoes and handbags in Canada for $0.4 million in cash. The Company recognized a gain of $0.4 million as a result of this transaction. Additionally, in FY 2018, the Company recognized an additional combined gain of approximately $0.3 million upon final execution of the agreement for the sale of the Badgley Mischka intellectual property and related assets which were previously owned by the Iconix Southeast Asia, Iconix Europe and Iconix MENA joint ventures resulting in an aggregate gain on the sale of the brand of $12.3 million.
[2]	In December 2016, the Company sold the rights to the Sharper Image intellectual property and related assets to 360 Holdings, Inc. for $100.0 million in cash (of which $1.8 million is being held in escrow for the sale of the Sharper Image intellectual property in the Company’s international joint ventures). The Company recognized a gain of $28.1 million as a result of this transaction. The Sharper Image intellectual property and related assets within other foreign territories is owned by certain of the Company’s joint venture entities and required the Company to negotiate and finalize the sale of the intellectual property with its respective joint venture partners. In September 2017, the Company sold its interest in the Sharper Image trademark in Canada for $0.5 million in cash. The Company recognized a gain of $0.5 million as a result of this transaction. In FY 2018, the Company recognized an additional combined gain of approximately $1.0 million upon final execution of the agreement for the sale of the Sharper Image intellectual property and related assets which were previously owned by the Iconix Southeast Asia, Iconix Europe, Iconix MENA, and Iconix Australia joint ventures resulting in an aggregate gain on the sale of the brand of $29.6 million.

Gains on Sale of Trademarks, _3

Gains on Sale of Trademarks, net - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended			12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Feb. 29, 2016	Dec. 31, 2018	Dec. 31, 2017
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Net gains (losses) on sale of trademarks				$ 1,268	$ 875
Badgley Mischka Intellectual Property / MJCLK Apparel License
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Proceeds from sale of rights			$ 13,800
Badgley Mischka Intellectual Property / MJCLK Apparel License | UNITED STATES
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Net gains (losses) on sale of trademarks			$ 11,600
Interest in Badgley Mischka Canada trademark
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Net gains (losses) on sale of trademarks	$ 400				375	[1]
Proceeds from sale of interest	400
Badgley Mischka Intellectual Property and Related Assets
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Net gains (losses) on sale of trademarks				300
Badgley Mischka Intellectual Property and Related Assets
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Net gains (losses) on sale of trademarks				12,300
Sharper Image intellectual property and related assets
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Proceeds from sale of rights		$ 100,000
Net gains (losses) on sale of trademarks		28,100		29,600
Held in escrow for sale of property		$ 1,800
Interest in Sharper Image Canada trademark
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Net gains (losses) on sale of trademarks	500				$ 500	[2]
Proceeds from sale of interest	$ 500
Sharper Image intellectual property and related assets
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Net gains (losses) on sale of trademarks				$ 1,000
[1]	In February 2016, the Company sold its rights to the Badgley Mischka intellectual property and related assets to Titan Industries, Inc. in partnership with the founders, Mark Badgley and James Mischka, and the apparel license MJCLK LLC for $13.8 million in cash. The Company recognized a gain of $11.6 million as a result of this transaction. The $11.6 million gain represented the sale of the Badgley Mischka intellectual property and related assets within the United States, Greater China, Israel and Latin America territories. The Badgley Mischka intellectual property and related assets within other foreign territories is owned by certain of the Company’s joint venture entities and required the Company to negotiate and finalize the sale of the intellectual property with its respective joint venture partners. In September 2017, the Company sold its interest in certain Badgley Mischka trademarks for shoes and handbags in Canada for $0.4 million in cash. The Company recognized a gain of $0.4 million as a result of this transaction. Additionally, in FY 2018, the Company recognized an additional combined gain of approximately $0.3 million upon final execution of the agreement for the sale of the Badgley Mischka intellectual property and related assets which were previously owned by the Iconix Southeast Asia, Iconix Europe and Iconix MENA joint ventures resulting in an aggregate gain on the sale of the brand of $12.3 million.
[2]	In December 2016, the Company sold the rights to the Sharper Image intellectual property and related assets to 360 Holdings, Inc. for $100.0 million in cash (of which $1.8 million is being held in escrow for the sale of the Sharper Image intellectual property in the Company’s international joint ventures). The Company recognized a gain of $28.1 million as a result of this transaction. The Sharper Image intellectual property and related assets within other foreign territories is owned by certain of the Company’s joint venture entities and required the Company to negotiate and finalize the sale of the intellectual property with its respective joint venture partners. In September 2017, the Company sold its interest in the Sharper Image trademark in Canada for $0.5 million in cash. The Company recognized a gain of $0.5 million as a result of this transaction. In FY 2018, the Company recognized an additional combined gain of approximately $1.0 million upon final execution of the agreement for the sale of the Sharper Image intellectual property and related assets which were previously owned by the Iconix Southeast Asia, Iconix Europe, Iconix MENA, and Iconix Australia joint ventures resulting in an aggregate gain on the sale of the brand of $29.6 million.

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Impairment of long-lived assets	$ 0	$ 0
Fair value of other equity investments	1,000,000	1,400,000
Decrease in fair value of other equity investments	$ (400,000)	$ (484,000)

Estimated Fair Values of Other

Estimated Fair Values of Other Financial Instruments (Detail) - USD ($) $ in Thousands		Dec. 31, 2018	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Long-term debt, including current portion, Carrying Amount	[1]	$ 675,229	$ 800,842
Long-term debt, including current portion, Fair Value	[1]	$ 582,370	$ 747,818
[1]	Carrying amounts include aggregate unamortized debt discount and debt issuance costs.

Fair Value Option - Additional

Fair Value Option - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Feb. 22, 2018	Dec. 31, 2017
Fair Value Option Qualitative Disclosures Related To Election [Line Items]
Percentage of conversion of convertible notes		5.75%
Long term debt, fair value		$ 48,076		$ 0
Principal outstanding balance	[1]	$ 675,229		$ 800,842
Convertible Notes
Fair Value Option Qualitative Disclosures Related To Election [Line Items]
Percentage of conversion of convertible notes		1.50%
Convertible Notes | 5.75% Senior Subordinated Notes Due August 2023
Fair Value Option Qualitative Disclosures Related To Election [Line Items]
Percentage of conversion of convertible notes		5.75%	5.75%	5.75%
Long term debt, fair value		$ 48,100
Principal outstanding balance		109,700
Change in fair value of convertible notes		$ 81,000
[1]	Carrying amounts include aggregate unamortized debt discount and debt issuance costs.

Net Carrying Amount of Debt (De

Net Carrying Amount of Debt (Detail) - USD ($) $ in Thousands		Dec. 31, 2018		Dec. 31, 2017
Debt Instrument [Line Items]
Total debt		$ 679,967
Unamortized debt issuance costs		(4,738)		$ (7,406)
Total debt	[1]	675,229		800,842
Less current maturities		54,263		44,349
Total long-term debt		620,966		756,493
Senior Secured Notes
Debt Instrument [Line Items]
Total debt		365,481		408,174
Less current maturities		42,700		42,700
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Total debt	[2]			233,898
Total debt				233,900
Convertible Notes | 5.75% Senior Subordinated Notes Due August 2023
Debt Instrument [Line Items]
Total debt	[2],[3]	48,076
Total debt		109,700
Variable Funding Notes
Debt Instrument [Line Items]
Total debt		95,273	[4]	91,363
Senior Secured Term Loan
Debt Instrument [Line Items]
Total debt		171,137		74,813
Less current maturities		$ 11,600		$ 1,700
[1]	Carrying amounts include aggregate unamortized debt discount and debt issuance costs.
[2]	On February 22, 2018, the Company exchanged $125 million of aggregate principal amount of 1.50% Convertible Notes for $125 million of aggregate principal amount of 5.75% Convertible Notes. See below for further details.
[3]	Reflects the debt carrying amount which is accounted for under the Fair Value Option in the consolidated balance sheet as of December 31, 2018. The actual principal outstanding balance of the 5.75% Convertible Notes is $109.7 million as of December 31, 2018.
[4]	Reflects the net debt carrying amount, effected by the outstanding balance of the original issue discount, in the consolidated balance sheet as of December 31, 2018. The actual principal outstanding balance of the Variable Funding Notes is $100.0 million as of December 31, 2018

Net Carrying Amount of Debt (Pa

Net Carrying Amount of Debt (Parenthetical) (Detail) - USD ($)	Dec. 31, 2018	Feb. 22, 2018	Dec. 31, 2017	Oct. 27, 2017	Jun. 30, 2017	Dec. 31, 2016	Mar. 18, 2013
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	5.75%
Principal amount of long term debt				$ 240,700,000	$ 0
Convertible Notes
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	1.50%
Convertible Notes | 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%	1.50%
Principal amount of long term debt		$ 125,000,000					$ 400,000,000
Convertible Notes | 5.75% Senior Subordinated Notes Due August 2023
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	5.75%	5.75%	5.75%
Principal amount of long term debt	$ 109,700,000	$ 125,000,000

Debt Arrangements - Additional

Debt Arrangements - Additional Information (Detail)		Mar. 15, 2018USD ($)	Mar. 14, 2018USD ($)	Feb. 22, 2018USD ($)d	Dec. 07, 2017USD ($)	Nov. 02, 2017USD ($)	Oct. 27, 2017USD ($)	Aug. 18, 2017USD ($)	Aug. 02, 2017USD ($)	Jun. 30, 2017USD ($)	Apr. 04, 2016USD ($)	Mar. 07, 2016USD ($)	Mar. 18, 2013USD ($)	Nov. 29, 2012USD ($)	Jul. 31, 2017USD ($)	Jan. 31, 2017USD ($)	Feb. 28, 2015USD ($)	Jul. 31, 2014USD ($)	Jan. 31, 2019shares	Sep. 30, 2017USD ($)	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)shares	Jul. 31, 2019	Mar. 14, 2019	Jan. 01, 2019	Oct. 01, 2018	Sep. 30, 2018	Jul. 01, 2018	Jun. 30, 2018	Feb. 12, 2018USD ($)	Nov. 24, 2017USD ($)	Oct. 26, 2017USD ($)	Jun. 21, 2013USD ($)
Debt Instrument [Line Items]
Principal amount of long term debt							$ 240,700,000			$ 0
Debt instrument, interest rate, stated percentage																					5.75%
Net proceeds received from issuance of debt																					$ 95,700,000	$ 307,030,000
Debt service coverage ratio																					125.00%							135.00%	145.00%	145.00%
Percentage of residual royalty collections required to allocate																											50.00%		25.00%
Payment of long-term debt																					$ 157,292,000	824,867,000
Deferred financing costs							5,400,000
Gain (loss) on extinguishment of debt																					4,473,000	(20,939,000)
Debt issue discount costs							$ 9,300,000
Current portion of long-term debt																					54,263,000	44,349,000
Restricted cash																					16,026,000	48,766,000
Cash interest expense for convertible notes																					0	12,400,000
Leverage ratio							450.00%
Net proceeds from Permitted Capital Raising Transactions							$ 100,000,000
Repayment of remaining outstanding principal balance					$ 5,000,000		$ 231,000,000														5,000,000
Non cash additional interest expense on convertible notes																					9,833,000	7,349,000
Long term debt, fair value																					48,076,000	0
Principal outstanding balance	[1]																				$ 675,229,000	800,842,000
Debt instrument, cash paid to repurchase convertible notes																						58,810,000
Maximum
Debt Instrument [Line Items]
Leverage ratio							575.00%
Aggregate amount of term loan facility							$ 165,700,000
Subsequent Event
Debt Instrument [Line Items]
Percentage of residual royalty collections required to allocate																										100.00%
Subsequent Event | 5.75% Senior Subordinated Notes Due August 2023
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage																			5.75%						5.75%
Subsequent Event | 5.75% Senior Subordinated Notes Due August 2023 | Common Stock
Debt Instrument [Line Items]
Debt instrument, shares issued to repurchase convertible notes | shares																			200,000
MG Icon
Debt Instrument [Line Items]
Equity ownership percentage														50.00%
Hardy Way, LLC
Debt Instrument [Line Items]
Joint venture ownership percentage														85.00%
Zoo York brand
Debt Instrument [Line Items]
Ownership Percentage														100.00%
IBG Borrower
Debt Instrument [Line Items]
Termination of license generating with minimum royalty guarantees									$ 500,000
IBG Borrower | Minimum
Debt Instrument [Line Items]
Asset coverage ratio, minimum									125.00%
IBG Borrower | Maximum
Debt Instrument [Line Items]
Leverage ratio									450.00%
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
Variable Funding Notes
Debt Instrument [Line Items]
Principal amount of long term debt														100,000,000							$ 100,000,000
Net proceeds received from issuance of debt																	$ 100,000,000
Line of credit, outstanding																					$ 100,000,000
Debt Instrument anticipated repayment year and month								2020-01
L/C commitment and the swingline commitment								$ 0
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
Senior Secured Notes
Debt Instrument [Line Items]
Principal amount of long term debt																					$ 465,500,000	508,200,000
Debt Instrument anticipated repayment year and month														2020-01
Debt instrument, Maturity Date														2043-01
Debt instrument description of interest																					If the Co-Issuers have not repaid or refinanced the Securitization Notes prior to January 2020 (the “anticipated repayment date”), additional interest will accrue on amounts outstanding under the Securitization Notes at a rate equal to (A) in respect of the Variable Funding Notes, 5% per annum, (B) in respect of the 2012 Senior Secured Notes and the 2013 Senior Secured Notes, the greater of (1) 5% per annum and (2) a per annum interest rate equal to the excess, if any, by which the sum of (x) 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 (y) 5% per annum plus (z) with respect to the 2012 Senior Secured Notes, 3.4% per annum, or with respect to the 2013 Senior Secured Notes, 3.14% per annum, exceeds the original interest rate.
Additional interest rate														5.00%
Anticipated repayment date														10 years
Residual amount paid																					$ 0
Payment of long-term debt																		$ 1,600,000
Debt instrument, annual principal prepayment																$ 36,700,000
Deferred financing costs																500,000
Gain (loss) on extinguishment of debt															$ (2,300,000)	(500,000)
Mandatory principal prepayment															152,200,000
Debt issue discount costs															2,000,000
Prepayment penalty															300,000
Current portion of long-term debt																					42,700,000	42,700,000
Restricted cash																					15,200,000	29,900,000
Cash interest expense for convertible notes																					16,400,000	22,200,000
2012 Senior Secured Notes
Debt Instrument [Line Items]
Excess interest rate on original interest rate														3.40%
Debt instrument, quarterly principal payments																9,900,000
Debt instrument, decrease in quarterly principal payments															7,300,000
2013 Senior Secured Notes
Debt Instrument [Line Items]
Excess interest rate on original interest rate														3.14%
Debt instrument, quarterly principal payments																4,500,000
Debt instrument, decrease in quarterly principal payments															$ 3,400,000
Senior Secured Term Loan
Debt Instrument [Line Items]
Principal amount of long term debt							57,800,000		$ 300,000,000												189,400,000												$ 300,000,000
Deferred financing costs							800,000															200,000
Gain (loss) on extinguishment of debt							8,800,000
Debt issue discount costs																					18,300,000	8,000,000
Current portion of long-term debt																					11,600,000	1,700,000
Cash interest expense for convertible notes																					17,200,000	8,100,000
Maturity date of credit agreement									Aug. 2, 2022
Margin applied to LIBOR									7.00%
Percentage of principal debt quarterly amortization									0.50%
Principal debt quarterly amortization commencement date									Sep. 30, 2017
Estimated principal payments																																$ 12,000,000
Interest rate increase additional per annum			3.00%
Payment of unpaid principal and accrued interest of lenders			50.00%
Principal amount of long term debt																					171,100,000	74,800,000
Commitment fee amount																					1,200,000
Non cash additional interest expense on convertible notes																					$ 4,400,000	$ 1,000,000
Senior Secured Term Loan | IBG Borrower
Debt Instrument [Line Items]
Equity ownership percentage			35.00%
Premium percentage of aggregate principal amount first year loan			5.00%
Premium percentage of aggregate principal amount second year loan			3.00%
Convertible Notes
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage																					1.50%
Cash from escrow deposit returned to lenders							231,000,000
Payment from Escrow Account to acquire convertible notes																				$ 59,200,000
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Principal amount of long term debt				$ 125,000,000									$ 400,000,000
Debt instrument, interest rate, stated percentage				1.50%									1.50%								1.50%	1.50%	1.50%
Net proceeds received from issuance of debt													$ 390,600,000
Cash interest expense for convertible notes																					$ 600,000	$ 4,100,000
Repayment of remaining outstanding principal balance		$ 111,200,000
Non cash additional interest expense on convertible notes																					1,700,000	12,800,000
Principal outstanding balance																						233,900,000
Debt instrument, par value of notes repurchased																						58,900,000	$ 104,900,000
Debt instrument, cash paid to repurchase convertible notes																						59,300,000	36,700,000
Debt instrument, gain (loss) on repurchase of convertible notes																						$ (1,500,000)	9,600,000
Repurchase of equity portion of convertible notes																					23,250,000		$ 1,200,000
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Common Stock
Debt Instrument [Line Items]
Debt instrument, shares issued to repurchase convertible notes | shares																							700,000
Convertible Notes | 5.75% Senior Subordinated Notes Due August 2023
Debt Instrument [Line Items]
Principal amount of long term debt				$ 125,000,000																	$ 109,700,000
Debt instrument, interest rate, stated percentage				5.75%																	5.75%	5.75%
Cash interest expense for convertible notes																					$ 5,500,000	$ 0
Maturity date of credit agreement				Aug. 15, 2023																	Aug. 15, 2023
Debt instrument, conversion rate																					52.1919
Principal amount of each convertible note																					$ 1,000
Convertible notes, initial conversion price per share | $ / shares																					$ 19.16
Debt instrument convertible conversion price as percentage upon automatic conversion				5.75%
Debt instrument convertible conversion price as percentage upon mandatory conversion				5.75%
Debt instrument, convertible, threshold trading days | d				10
'Volume weighted average price description				If the Company elects to pay all or a portion of a Conversion Make-Whole Payment in shares of common stock, the number of shares of common stock payable will be equal to the applicable Conversion Make-Whole Payment divided by the average of the 10 individual volume-weighted average prices for the 10-trading day period immediately preceding the applicable conversion date.
Debt instrument, convertible, threshold consecutive trading days | d				30
Debt instrument, redemption price, percentage				100.00%
Debt instrument, redemption, description				each holder will have the right, at its option, to require the Company to repurchase for cash all or a portion of such holder’s 5.75% Convertible Notes at a fundamental change purchase price equal to 100% of the principal amount of the 5.75% Convertible Notes to be repurchased, together with interest accrued and unpaid to, but excluding, the fundamental change purchase date.
Debt instrument, restrictive covenants				The Company is subject to certain restrictive covenants pursuant to the 5.75% Convertible Note Indenture, including limitations on (i) liens, (ii) indebtedness, (iii) asset sales, (iv) restricted payments and investments, (v) prepayments of indebtedness and (vi) transactions with affiliates.
Debt conversion original debt amount																					$ 15,300,000
Notes converted into common stock | shares																					800,000
Stock issued pursuant to conversion settlement | shares																					600,000
Long term debt, fair value																					$ 48,100,000
Principal outstanding balance																					$ 109,700,000
Stock issued during period for payment of interest | shares																					600,000
Convertible Notes | 5.75% Senior Subordinated Notes Due August 2023 | Common Stock
Debt Instrument [Line Items]
Notes converted into common stock | shares																					1,411,000
Convertible Notes | 5.75% Senior Subordinated Notes Due August 2023 | Fair Value Option
Debt Instrument [Line Items]
Long term debt, fair value																					$ 48,100,000
Convertible Notes | 5.75% Senior Subordinated Notes Due August 2023 | Other Income
Debt Instrument [Line Items]
Gain on conversion of debt																					$ 1,200,000
First Delayed Draw Term Loan
Debt Instrument [Line Items]
Debt issue discount costs						$ 1,000,000
Aggregate amount of term loan facility						25,000,000	$ 25,000,000
Aggregate amount of term loan received in cash						$ 24,000,000
Second Delayed Draw Term Loan
Debt Instrument [Line Items]
Maturity date of credit agreement																					Aug. 2, 2022
Aggregate amount of term loan facility			$ 140,700,000
Second Delayed Draw Term Loan | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage			1.50%
Maturity date of credit agreement			Mar. 15, 2018
Aggregate amount of term loan facility			$ 110,000,000
Senior Secured Term Loan Due 2022 | Minimum
Debt Instrument [Line Items]
Amortization rate per annum							2.00%
Senior Secured Term Loan Due 2022 | Maximum | Scenario, Forecast
Debt Instrument [Line Items]
Amortization rate per annum																								10.00%
5.75% Senior Subordinated Notes Due August 2023
Debt Instrument [Line Items]
Estimated principal payments																															$ 6,100,000
5.75% Senior Subordinated Notes Due August 2023 | Maximum
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage																															5.75%
2016 Senior Secured Term Loan
Debt Instrument [Line Items]
Principal amount of long term debt										0		$ 300,000,000
Debt instrument, annual principal prepayment																							$ 28,700,000
Deferred financing costs																						800,000
Gain (loss) on extinguishment of debt																						(5,000,000)
Mandatory principal prepayment																23,500,000
Debt issue discount costs																						$ 1,700,000
Maturity date of credit agreement												Mar. 7, 2021
Margin applied to LIBOR												10.00%
Net proceeds received from issuance of debt											$ 264,200,000
Premium prepayment of aggregate principal amount																							$ 4,300,000
Voluntary prepayment amount																23,000,000
Voluntary prepayment premium																3,400,000
Additional mandatory prepayment premium																$ 3,400,000
2016 Senior Secured Term Loan | Discontinued Operations | Entertainment
Debt Instrument [Line Items]
Debt instrument, annual principal prepayment										140,000,000
Deferred financing costs										4,700,000
Debt issue discount costs										9,400,000
Premium prepayment of aggregate principal amount										15,200,000
2016 Senior Secured Term Loan | Continuing Operations
Debt Instrument [Line Items]
Deferred financing costs										2,300,000
Debt issue discount costs										4,400,000
Voluntary prepayment amount										66,000,000
Voluntary prepayment premium										$ 7,200,000
2016 Senior Secured Term Loan | LIBOR
Debt Instrument [Line Items]
LIBOR floor												1.50%
[1]	Carrying amounts include aggregate unamortized debt discount and debt issuance costs.

Company's Debt Maturities on Ca

Company's Debt Maturities on Calendar Year Basis (Detail) - USD ($) $ in Thousands		Dec. 31, 2018		Dec. 31, 2017
Debt Instrument [Line Items]
Total		$ 679,967
2019		54,263
2020		61,977
2021		61,977
2022		163,692
2023		90,769
Thereafter		247,289
Senior Secured Notes
Debt Instrument [Line Items]
Total		365,481		$ 408,174
2019		42,693
2020		42,693
2021		42,693
2022		42,693
2023		42,693
Thereafter		152,016
Convertible Notes | 5.75% Senior Subordinated Notes Due August 2023
Debt Instrument [Line Items]
Total	[1],[2]	48,076
2023	[2]	48,076
Variable Funding Notes
Debt Instrument [Line Items]
Total		95,273	[3]	$ 91,363
Thereafter	[3]	95,273
Senior Secured Term Loan
Debt Instrument [Line Items]
Total	[4]	171,137
2019	[4]	11,570
2020	[4]	19,284
2021	[4]	19,284
2022	[4]	$ 120,999
[1]	On February 22, 2018, the Company exchanged $125 million of aggregate principal amount of 1.50% Convertible Notes for $125 million of aggregate principal amount of 5.75% Convertible Notes. See below for further details.
[2]	Reflects the debt carrying amount which is accounted for under the Fair Value Option in the consolidated balance sheet as of December 31, 2018. The actual principal outstanding balance of the 5.75% Convertible Notes is $109.7 million as of December 31, 2018.
[3]	Reflects the net debt carrying amount, effected by the outstanding balance of the original issue discount, in the consolidated balance sheet as of December 31, 2018. The actual principal outstanding balance of the Variable Funding Notes is $100.0 million as of December 31, 2018
[4]	Reflects the net debt carrying amount, effected by the outstanding balance of the original issue discount, in the consolidated balance sheet as of December 31, 2018. The actual principal outstanding balance of the Senior Secured Term Loan is $189.4 million as of December 31, 2018.

Company's Debt Maturities on _2

Company's Debt Maturities on Calendar Year Basis (Parenthetical) (Detail) - USD ($)	Dec. 31, 2018	Feb. 22, 2018	Dec. 31, 2017	Oct. 27, 2017	Oct. 26, 2017	Aug. 02, 2017	Jun. 30, 2017	Nov. 29, 2012
Debt Instrument [Line Items]
Principal amount of long term debt				$ 240,700,000			$ 0
Debt instrument, interest rate, stated percentage	5.75%
Variable Funding Notes
Debt Instrument [Line Items]
Principal amount of long term debt	$ 100,000,000							$ 100,000,000
Senior Secured Term Loan
Debt Instrument [Line Items]
Principal amount of long term debt	$ 189,400,000			$ 57,800,000	$ 300,000,000	$ 300,000,000
Convertible Notes
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	1.50%
Convertible Notes | 5.75% Senior Subordinated Notes Due August 2023
Debt Instrument [Line Items]
Principal amount of long term debt	$ 109,700,000	$ 125,000,000
Debt instrument, interest rate, stated percentage	5.75%	5.75%	5.75%

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($)

Mar. 14, 2019

Oct. 15, 2018

Jun. 15, 2018

Mar. 15, 2018

Oct. 31, 2017

Mar. 07, 2017

Mar. 31, 2016

Feb. 23, 2016

Jan. 07, 2016

Mar. 31, 2016

Dec. 31, 2018

Dec. 31, 2017

May 07, 2018

Apr. 26, 2018

Apr. 25, 2018

Nov. 04, 2016

Class Of Stock [Line Items]

Common stock, par value

$ 0.001

$ 0.001

Common stock, shares authorized

260,000,000

260,000,000

260,000,000

150,000,000

Weighted average contractual term of awards outstanding and exercisable

8 months 23 days

1 year 6 months

Aggregate intrinsic value of options outstanding

$ 0

$ 0

Aggregate intrinsic value of options exercisable

0

0

Value of common stock shares repurchased in connection with net share settlement of restricted stock grants and option exercises

$ 223,000

$ 1,078,000

Mr. Haugh

Class Of Stock [Line Items]

Employment resigned date

Jun. 15, 2018

Warrant

Class Of Stock [Line Items]

Weighted average contractual term of awards outstanding and exercisable

0 years

9 months 3 days

Share based compensation awards forfeited in period

2,000

Stock Options

Class Of Stock [Line Items]

Compensation expense (benefit) related to stock grants

$ 0

$ 0

Restricted Stock

Class Of Stock [Line Items]

Compensation expense (benefit) related to stock grants

$ 1,800,000

$ 3,500,000

Share based compensation awards granted in period

319,378

48,774

Share based compensation awards granted in period, fair market value

$ 700,000

$ 3,900,000

Compensation cost not yet recognized, period for recognition

12 months

Value of common stock shares repurchased in connection with net share settlement of restricted stock grants and option exercises

$ 200,000

$ 1,200,000

Granted

$ 2.20

$ 80.40

Share based compensation awards forfeited in period

24,919

14,123

Restricted Stock | Maximum

Class Of Stock [Line Items]

Share based compensation awards vesting period

5 years

Share based compensation awards granted in period

100,000

Retention Stock

Class Of Stock [Line Items]

Compensation expense (benefit) related to stock grants

$ (300,000)

$ 1,000,000

Share based compensation awards vesting period

3 years

Share based compensation awards granted in period

7,500,000

Share based compensation awards granted in period, value

$ 100,000

Grant date fair value of award issued

$ 4.25

Share-based compensation award, shares issued upon expiration of grant

0

Compensation cost not yet recognized

$ 400,000

Retention Stock | Mr. Haugh

Class Of Stock [Line Items]

Share-based compensation award, shares issued upon expiration of grant

0

Employment Inducement Award | Mr. Haugh

Class Of Stock [Line Items]

Grant date fair value of award issued

$ 5.75

Employment Inducement Award | Robert C. Galvin

Class Of Stock [Line Items]

Grant date fair value of award issued

$ 0.18

Performance Shares

Class Of Stock [Line Items]

Share based compensation awards vesting period

5 years

Subsequent Event

Class Of Stock [Line Items]

Reverse stock split, shares issued

0

2016 Omnibus Incentive Plan

Class Of Stock [Line Items]

Common stock reserved for issuance

530,000

190,000

200,000

Number of additional common stock shares approved for issuance under Incentive Plan

190,000

Long Term Incentive Compensation Plan | Restricted Stock

Class Of Stock [Line Items]

Compensation cost not yet recognized

$ 600,000

2016 LTIP

Class Of Stock [Line Items]

Share based compensation awards granted in period

700,000

Share based compensation awards granted in period, value

$ 5,200,000

$ 5,200,000

Granted

$ 73.10

2016 LTIP | Maximum

Class Of Stock [Line Items]

Share based compensation awards forfeited in period

100,000

100,000

2016 LTIP | RSUs

Class Of Stock [Line Items]

Share based compensation awards vesting period

3 years

Share based compensation award, description of vesting rights

three equal installments annually

2016 LTIP | RSUs | Mr. Haugh

Class Of Stock [Line Items]

Share based compensation awards, form of awards percentage

25.00%

2016 LTIP | RSUs | Other Than Mr Haugh

Class Of Stock [Line Items]

Share based compensation awards, form of awards percentage

33.00%

2016 LTIP | Performance Shares

Class Of Stock [Line Items]

Compensation expense (benefit) related to stock grants

$ (3,900,000)

$ 4,200,000

Compensation cost not yet recognized

$ 600,000

2016 LTIP | Performance Shares | Mr. Haugh

Class Of Stock [Line Items]

Share based compensation awards, form of awards percentage

75.00%

Description of award conversion

One-third of Mr. Haugh’s PSUs shall be converted to time-based awards on December 31, 2016, December 31, 2017 and December 31, 2018, based on the achievement of operating income performance targets established by the Compensation Committee

2016 LTIP | Performance Shares | Other Than Mr Haugh

Class Of Stock [Line Items]

Share based compensation awards vesting period

3 years

Share based compensation awards, form of awards percentage

67.00%

Share based compensation award, description of vesting rights

based on the achievement of operating income performance targets established by the Compensation Committee

2016 LTIP | Performance Shares | Maximum

Class Of Stock [Line Items]

Weighted average contractual term of awards outstanding and exercisable

1 year

2016 LTIP | Time Based Awards | Mr. Haugh

Class Of Stock [Line Items]

Share based compensation award, description of vesting rights

vest and be settled on December 31, 2018

Share based compensation awards, vested

200,000

Accelerated stock compensation expense for awards

$ 300,000

2016 LTIP | Time Based Awards | Mr. Haugh | December 31, 2018

Class Of Stock [Line Items]

Share based compensation expense reversal

$ 600,000

2017 LTIP

Class Of Stock [Line Items]

Share based compensation awards granted in period

0.9

Share based compensation awards granted in period, value

$ 6,600,000

Granted

$ 75.20

2017 LTIP | Maximum

Class Of Stock [Line Items]

Share based compensation awards forfeited in period

100,000

2017 LTIP | RSUs

Class Of Stock [Line Items]

Share based compensation awards, form of awards percentage

33.00%

Share based compensation award, description of vesting rights

one third annually

2017 LTIP | Performance Shares

Class Of Stock [Line Items]

Weighted average contractual term of awards outstanding and exercisable

15 months

Share based compensation awards, form of awards percentage

67.00%

Share based compensation award, description of vesting rights

based on performance metrics approved by the Compensation Committee

2018 LTIP

Class Of Stock [Line Items]

Share based compensation awards vesting period

15 days

Share based compensation awards granted in period

224,183

Share based compensation awards granted in period, value

$ 3,100,000

Granted

$ 13.80

Share based compensation award, description of vesting rights

48 equal semi-monthly installments

Share based compensation awards forfeited in period

200,000

Share based compensation cash awards, aggregate amount.

$ 3,100,000

2018 LTIP | Performance Shares

Class Of Stock [Line Items]

Weighted average contractual term of awards outstanding and exercisable

2 years

Share based compensation awards, form of awards percentage

50.00%

2018 LTIP | Cash Grant

Class Of Stock [Line Items]

Share based compensation awards, form of awards percentage

50.00%

Summary of Stock Options Activi

Summary of Stock Options Activity and Related Information (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Options
Beginning balance	2,000	2,000
Granted	0	0
Canceled	0	0
Exercised	0	0
Expired/Forfeited	(500)	0
Ending balance	1,500	2,000
Exercisable at December 31, 2018	1,500
Weighted Average Exercise Price
Beginning balance	$ 153.50	$ 153.50
Granted	0	0
Canceled	0	0
Exercised	0	0
Expired/Forfeited	99.20	0
Ending balance	171.60	$ 153.50
Exercisable at December 31, 2018	$ 171.60

Summary of Warrants and Related

Summary of Warrants and Related Information (Detail) - Warrant - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Warrants
Outstanding	2,000	2,000
Expired/Forfeited	(2,000)
Outstanding		2,000
Weighted Average Exercise Price
Outstanding	$ 66.40	$ 66.40
Expired/Forfeited	$ 66.40
Outstanding		$ 66.40

Summary of Unvested Restricted

Summary of Unvested Restricted Stock (Detail) - Restricted Stock - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Shares
Beginning balance	130,808	128,050
Granted	319,378	48,774
Vested	(109,872)	(31,892)
Forfeited/Canceled	(24,919)	(14,123)
Ending balance	315,396	130,808
Weighted Average Grant Date Fair Value
Beginning balance	$ 252.90	$ 263.20
Granted	2.20	80.40
Vested	21.40	106.40
Forfeited/Canceled	76	81.40
Ending balance	$ 108.60	$ 252.90

Summary of Grant Date Fair Valu

Summary of Grant Date Fair Value and Stock Price of Awards Issued Based on Valuation Assumptions (Detail) - $ / shares	Oct. 15, 2018	Feb. 23, 2016	Jan. 07, 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk free interest rate			1.21%
Expected dividend yield used when simulating the total shareholder return			0.00%
Expected dividend yield used when simulating the Company's stock price			0.00%
Stock price volatility, minimum			21.09%
Stock price volatility, maximum			72.17%
Mr. Haugh
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk free interest rate		0.90%
Expected dividend yield used when simulating the total shareholder return		0.00%
Expected dividend yield used when simulating the Company's stock price		0.00%
Stock price volatility, minimum		24.23%
Stock price volatility, maximum		74.33%
Robert C. Galvin
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk free interest rate	2.92%
Expected dividend yield used when simulating the total shareholder return	0.00%
Expected dividend yield used when simulating the Company's stock price	0.00%
Stock price volatility, minimum	20.88%
Stock price volatility, maximum	108.81%
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning average stock price			$ 4.85
Valuation date stock price			$ 4.53
Correlation coefficients			0.04%
Minimum | Mr. Haugh
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning average stock price		$ 4.86
Valuation date stock price		$ 5.52
Correlation coefficients		0.06%
Minimum | Robert C. Galvin
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning average stock price	$ 0.27
Valuation date stock price	$ 0.22
Correlation coefficients	(0.02%)
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning average stock price			$ 63.41
Valuation date stock price			$ 59.08
Correlation coefficients			0.47%
Maximum | Mr. Haugh
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning average stock price		$ 66.71
Valuation date stock price		$ 69.92
Correlation coefficients		0.50%
Maximum | Robert C. Galvin
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning average stock price	$ 86.49
Valuation date stock price	$ 80.27
Correlation coefficients	0.48%

Earnings (Loss) Per Share - Add

Earnings (Loss) Per Share - Additional Information (Detail) - shares shares in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Feb. 22, 2018	Dec. 31, 2016	Mar. 18, 2013
Earnings Per Share Disclosure [Line Items]
Anti-dilutive shares	0.2	0.1
Debt instrument, interest rate, stated percentage	5.75%
Performance Shares
Earnings Per Share Disclosure [Line Items]
Anti-dilutive shares	0	0.1
Convertible Notes
Earnings Per Share Disclosure [Line Items]
Debt instrument, interest rate, stated percentage	1.50%
Convertible Notes | 5.75% Senior Subordinated Notes Due August 2023
Earnings Per Share Disclosure [Line Items]
Anti-dilutive shares	8.1	0
Debt instrument, interest rate, stated percentage	5.75%	5.75%	5.75%
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Earnings Per Share Disclosure [Line Items]
Debt instrument, interest rate, stated percentage	1.50%	1.50%	1.50%	1.50%	1.50%

Reconciliation of Weighted Aver

Reconciliation of Weighted Average Shares Used in Calculating Basic and Diluted Earnings Per Share (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share Disclosure [Line Items]
Basic	6,734	5,711
Diluted	6,734	5,711

Schedule of Impact on Earnings

Schedule of Impact on Earnings Per Share Calculation (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
For earnings (loss) per share - basic:
Net income (loss) from continuing operations attributable to Iconix Brand Group, Inc.	$ (100,521)	$ (535,278)
Accretion of redeemable non-controlling interest	(5,432)	(5,589)
Net income (loss) attributable to Iconix Brand Group, Inc. after accretion of redeemable non- controlling interest for basic earnings (loss) per share	(105,953)	(540,867)
Net income (loss) from discontinued operations attributable to Iconix Brand Group, Inc.		46,025
Net income (loss) attributable to Iconix Brand Group, Inc. for basic earnings (loss) per share	$ (105,953)	$ (494,842)
Continuing operations	$ (15.73)	$ (94.71)
Discontinued operations		8.06
(Loss) earnings per share - basic:	$ (15.73)	$ (86.65)
For earnings (loss) per share - diluted:
Net income (loss) from continuing operations attributable to Iconix Brand Group, Inc.	$ (100,521)	$ (535,278)
Accretion of redeemable non-controlling interest	(5,432)	(5,589)
Net loss attributable to Iconix Brand Group, Inc. after the effect of potential conversion of 5.75% Convertible Notes and accretion of redeemable non- controlling interest for diluted earnings (loss) per share	(105,953)	(540,867)
Net income (loss) from discontinued operations attributable to Iconix Brand Group, Inc.		46,025
Net loss attributable to Iconix Brand Group, Inc. for diluted earnings (loss) per share	$ (105,953)	$ (494,842)
Continuing operations	$ (15.73)	$ (94.71)
Discontinued operations		8.06
(Loss) earnings per share - diluted	$ (15.73)	$ (86.65)
Weighted average number of common shares outstanding:
Basic	6,734	5,711
Diluted	6,734	5,711

Schedule of Impact on Earning_2

Schedule of Impact on Earnings Per Share Calculation (Parenthetical) (Detail)	Dec. 31, 2018	Feb. 22, 2018	Dec. 31, 2017
Earnings Per Share Disclosure [Line Items]
Debt instrument, interest rate, stated percentage	5.75%
Convertible Notes
Earnings Per Share Disclosure [Line Items]
Debt instrument, interest rate, stated percentage	1.50%
Convertible Notes | 5.75% Senior Subordinated Notes Due August 2023
Earnings Per Share Disclosure [Line Items]
Debt instrument, interest rate, stated percentage	5.75%	5.75%	5.75%

Contingencies - Additional Info

Contingencies - Additional Information (Detail)	Sep. 21, 2018USD ($)	Nov. 01, 2017USD ($)	Oct. 27, 2017USD ($)	May 31, 2016USD ($)	Apr. 30, 2016USD ($)	Dec. 31, 2018Claim
Loss Contingencies [Line Items]
Number of consolidated claims | Claim						3
Supply Company, LLC [Member]
Loss Contingencies [Line Items]
Compensatory damages sought				$ 50,000,000
3TAC, LLC and West Loop South, LLC | Minimum
Loss Contingencies [Line Items]
Compensatory damages sought			$ 22,000,000
Seth Gerszberg and EGRHC, LLC | Minimum
Loss Contingencies [Line Items]
Compensatory damages sought		$ 100,000,000
New Rise Brands Holdings, LLC and Sichuan New Rise Import & Export Co. Ltd v. IP Holdings, LLC
Loss Contingencies [Line Items]
Punitive damages					$ 50,000,000
New Rise Brands Holdings, LLC and Sichuan New Rise Import & Export Co. Ltd v. IP Holdings, LLC | Maximum
Loss Contingencies [Line Items]
Compensatory damages sought	$ 44,200,000
New Rise Brands Holdings, LLC and Sichuan New Rise Import & Export Co. Ltd v. IP Holdings, LLC | Minimum
Loss Contingencies [Line Items]
Compensatory damages sought	$ 15,600,000				$ 15,000,000

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018USD ($)Director	Dec. 31, 2017USD ($)
Related Party Transaction [Line Items]
Advertising expenses	$ 25,700,000	$ 30,500,000
Board of Directors Chairman
Related Party Transaction [Line Items]
Number of board of directors | Director	2
Galore Media, Inc.
Related Party Transaction [Line Items]
Advertising expenses	$ 0
Galore Media, Inc. | Maximum
Related Party Transaction [Line Items]
Advertising expenses		$ 100,000

Related Party Transactions - Su

Related Party Transactions - Summary of Royalty Revenue Recognized (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Royalty revenue		$ 187,689	$ 225,833
Global Brands Group Asia Limited
Related Party Transaction [Line Items]
Royalty revenue		18,400	16,100
Royalty
Related Party Transaction [Line Items]
Royalty revenue		28,486	24,838
Royalty | Global Brands Group Asia Limited
Related Party Transaction [Line Items]
Royalty revenue	[1],[2]	19,544	18,011
Royalty | Buffalo International ULC
Related Party Transaction [Line Items]
Royalty revenue			690
Royalty | Rise Partners, LLC / Top On International Group Limited
Related Party Transaction [Line Items]
Royalty revenue		977	1,054
Royalty | M.G.S. Sports Trading Limited
Related Party Transaction [Line Items]
Royalty revenue		610	576
Royalty | Sports Direct International PLC
Related Party Transaction [Line Items]
Royalty revenue		915
Royalty | Pac Brands USA, Inc.
Related Party Transaction [Line Items]
Royalty revenue		246	278
Royalty | Albion Equity Partners LLC / GL Damek
Related Party Transaction [Line Items]
Royalty revenue		2,644	2,264
Royalty | Anthony L&S
Related Party Transaction [Line Items]
Royalty revenue		623	165
Royalty | MHMC
Related Party Transaction [Line Items]
Royalty revenue		$ 2,927	$ 1,800
[1]	Prior to February 2017, Buffalo International ULC maintained the Buffalo license agreement. However, starting in February 2017, Buffalo International ULC effectively assigned the Buffalo license agreement to GBG. The license revenue from the Buffalo license agreement represents approximately $18.4 million and $16.1 million of the total license revenue for GBG shown in the table above for FY 2018 and FY 2017, respectively.
[2]	Royalty revenue of less than $0.1 million for FY 2017, which is included in the amounts presented in the table above, relates to royalty revenue associated with Peanuts Worldwide and Strawberry Shortcake, which has been reclassified to income from discontinued operations on the Company’s consolidated statement of operations for all periods presented. Additionally, GBG also served as agent to Peanuts Worldwide for the Greater China Territory for Peanuts brands. As of June 30, 2017, due to the completion of the sale of the Entertainment segment, GBG is no longer a related party in its capacity as agent of Peanuts Worldwide. For FY 2017, Global Brands Group Asia Limited earned fees of approximately $0.7 million in its capacity as agent to Peanuts Worldwide which have been recorded within discontinued operations in the Company’s consolidated statement of operations.

Related Party Transactions - _2

Related Party Transactions - Summary of Royalty Revenue Recognized (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Revenue	$ 187,689	$ 225,833
Type of Revenue [Extensible List]	us-gaap:LicenseMember	us-gaap:LicenseMember
Global Brands Group Asia Limited
Related Party Transaction [Line Items]
Revenue	$ 18,400	$ 16,100
Earned fees		700
Peanuts Worldwide and Strawberry Shortcake | Maximum
Related Party Transaction [Line Items]
Revenue		$ 100

Future Net Minimum Lease Paymen

Future Net Minimum Lease Payments under Non-cancelable Operating Lease Agreements (Detail) $ in Thousands	Dec. 31, 2018USD ($)
Leases [Abstract]
2019	$ 2,650
2020	2,726
2021	2,583
2022	2,191
2023	2,109
Thereafter	1,078
Totals	$ 13,337

Operating Leases - Additional I

Operating Leases - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Leases [Abstract]
Operating leases rent expense	$ 4	$ 3.4

Benefit and Incentive Compens_2

Benefit and Incentive Compensation Plans and Other - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Contribution to Savings Plan	$ 0.1	$ 0.2
Time Based Restricted Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based award vesting period	5 years
Performance Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based award vesting period	5 years

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Line Items]
Deferred tax liabilities noncurrent	$ 11,466,000		$ 4,566,000	$ 11,466,000
Foreign tax credit carry forwards			$ 5,300,000
Foreign tax credit carryforwards, expiration start year			2023
Foreign tax credit carryforwards, expiration end year			2024
Income tax provision (benefit), federal rate			21.00%	35.00%
Estimated income tax benefit	67,000,000
Net income tax provision	34,000,000		$ (5,562,000)	$ 34,205,000
Income tax benefit valuation allowance	101,000,000
Effective income tax rate from continuing operations			(7.90%)	14.70%
Indefinitely reinvested foreign earnings			$ 0
Unrecognized tax benefit	354,000	$ 7,470,000	0	$ 354,000
Unrecognized tax benefit that would affect the effective tax rate if recognized			0
Unrecognized tax benefit reduction due to settlements with taxing authorities and or statute of limitations expirations			0
Unrecognized tax benefit, interest accrued	900,000		0	900,000
Unrecognized tax benefit, penalties accrued	$ 0		$ 0	0
Internal Revenue Service (IRS)
Income Taxes [Line Items]
Minimum change in ownership percentage			50.00%
Measurement of change in ownership period			3 years
Minimum change in ownership percentage held by shareholders directly or indirectly			5.00%
Internal Revenue Service (IRS) | Minimum
Income Taxes [Line Items]
Income tax, years under examination		2014
New York City Audit
Income Taxes [Line Items]
Income tax examination resulted tax charge			$ 0	$ 2,000,000
New York City Audit | Earliest Tax Year
Income Taxes [Line Items]
Income tax, years under examination			2011	2007
New York City Audit | Latest Tax Year
Income Taxes [Line Items]
Income tax, years under examination			2014	2014
New York City Audit | Tax Years 2011 Through 2014
Income Taxes [Line Items]
Income tax examination resulted tax charge			$ 500,000
The State of California Audit | Earliest Tax Year
Income Taxes [Line Items]
Income tax, years under examination			2013
The State of California Audit | Latest Tax Year
Income Taxes [Line Items]
Income tax, years under examination			2014
Federal
Income Taxes [Line Items]
Operating loss carry forwards			$ 75,500,000
Operating loss carry forwards, expiration year			2037
State and Local Jurisdiction
Income Taxes [Line Items]
Operating loss carry forwards			$ 32,000,000
Operating loss carry forwards, expiration start year			2034
Operating loss carry forwards, expiration end year			2035
Local Jurisdictions
Income Taxes [Line Items]
Operating loss carry forwards			$ 0

Pre-Tax Book Loss (Detail)

Pre-Tax Book Loss (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Pre-tax Income (Loss) [Line Items]
Income (loss) before income taxes	$ (83,131)	$ (653,432)
Domestic
Pre-tax Income (Loss) [Line Items]
Income (loss) before income taxes	(119,031)	(575,547)
Foreign
Pre-tax Income (Loss) [Line Items]
Income (loss) before income taxes	$ 35,900	$ (77,885)

Income Tax Provision (Benefit)

Income Tax Provision (Benefit) for Federal, and State and Local Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Current:
Current income tax expense, Federal	$ (609)	$ (1,152)
Current income tax expense, State and local	(61)	986
Current income tax expense, Foreign	9,212	8,358
Total current	8,542	8,192
Deferred:
Deferred income tax expense, Federal	(4,950)	(93,376)
Deferred income tax expense, State and local	(1,967)	(93)
Deferred income tax expense, Foreign	4,913	(10,700)
Total deferred	(2,004)	(104,169)
Total benefit	$ 6,538	$ (95,977)

Significant Components of Net D

Significant Components of Net Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
State net operating loss carryforwards	$ 2,498	$ 1,225
U.S. Federal net operating loss carryforwards	15,864	4,278
Receivable reserves	4,827	675
Interest expense limitation	5,975
Hedging transaction		551
Intangibles	107,035	68,922
Investment in joint ventures		6,733
Equity compensation	1,764	2,600
Foreign Tax Credit	5,252	5,317
Other	8,907	7,183
Total deferred tax assets	152,122	97,484
Valuation allowance	(115,483)	(80,800)
Net deferred tax assets	36,639	16,684
Depreciation	(369)	(614)
Difference in cost basis of acquired intangibles		(22,652)
Convertible notes	(10,519)	(392)
Investment in joint ventures	(30,317)
Total deferred tax liabilities	(41,205)	(23,658)
Total net deferred tax (liabilities)	(4,566)	(6,974)
Balance Sheet detail on total net deferred tax assets (liabilities):
Non-current portion of net deferred tax assets		4,492
Non-current portion of net deferred tax liabilities	$ (4,566)	$ (11,466)

Rate Reconciliation Between Amo

Rate Reconciliation Between Amount of Income Tax Provision (Benefit) at Federal Rate and Provision (Benefit) from Taxes on Loss Before Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income tax benefit computed at the federal rate of 21% and 35%, respectively		$ (17,457)	$ (228,701)
Increase (reduction) in income taxes resulting from:
State and local income taxes (benefit), net of federal income tax		(1,998)	(8,511)
Non-controlling interest		(2,720)	8,869
Unrecognized tax benefits		(31)	1,690
Valuation allowance		22,752	80,800
Change in position of prior year foreign tax credits			8,410
Non-deductible executive compensation		868	929
Foreign Earnings (rate differential)		13,405	6,287
US Tax Reform / rate reduction	$ 34,000	(5,562)	34,205
Other, net		(2,719)	45
Total benefit		$ 6,538	$ (95,977)

Reconciliation of Beginning and

Reconciliation of Beginning and Ending Amount of Gross Unrecognized Tax Benefits Excluding Interest and Penalties (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Uncertain tax positions, Beginning balance	$ 354	$ 7,470
Additions for current year tax positions	0	0
Additions for prior year tax positions	0	0
Reductions for prior year tax positions	(15)	(397)
Settlements	(339)	(6,719)
Uncertain tax positions, Ending balance	$ 0	$ 354

Schedule of Accumulated Other C

Schedule of Accumulated Other Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning Balance	$ (50,976)	$ 494,645
Current period other comprehensive income	(4,965)	19,148
Ending Balance	(145,735)	(50,976)
Foreign Currency Translation Adjustments
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning Balance	(48,103)	(67,735)
Changes before reclassifications	(4,965)	19,632
Current period other comprehensive income	(4,965)	19,632
Ending Balance	(53,068)	(48,103)
Unrealized Losses of Available for Sale Securities
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning Balance	(3,177)	(2,693)
Changes before reclassifications		(484)
Current period other comprehensive income	3,177	(484)
Ending Balance		(3,177)
Unrealized Losses of Available for Sale Securities | ASU 2016-01
Accumulated Other Comprehensive Income Loss [Line Items]
Cumulative adjustment for adoption of ASU 2016-01	3,177
AOCI Attributable to Parent
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning Balance	(51,280)	(70,428)
Changes before reclassifications	(4,965)	19,148
Current period other comprehensive income	(1,788)	19,148
Ending Balance	(53,068)	$ (51,280)
AOCI Attributable to Parent | ASU 2016-01
Accumulated Other Comprehensive Income Loss [Line Items]
Cumulative adjustment for adoption of ASU 2016-01	$ 3,177

Segment and Geographic Data - A

Segment and Geographic Data - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018Segment
Segment Reporting [Abstract]
Number of reportable segments	4

Net Revenues by Type of License

Net Revenues by Type of License and Information by Geographic Region (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Licensing revenue	$ 187,689	$ 225,833
Type of Revenue [Extensible List]	us-gaap:LicenseMember	us-gaap:LicenseMember
Operating income (loss)	$ (119,037)	$ (564,651)
International
Segment Reporting Information [Line Items]
Licensing revenue	$ 2,900	$ 1,100
Type of Revenue [Extensible List]	us-gaap:LicenseMember	us-gaap:LicenseMember
Operating Segments | Women's
Segment Reporting Information [Line Items]
Licensing revenue	$ 57,401	$ 96,833
Operating income (loss)	(128,050)	(215,570)
Operating Segments | Men's
Segment Reporting Information [Line Items]
Licensing revenue	39,073	39,780
Operating income (loss)	11,754	(144,779)
Operating Segments | Home
Segment Reporting Information [Line Items]
Licensing revenue	24,568	28,807
Operating income (loss)	17,221	(76,680)
Operating Segments | International
Segment Reporting Information [Line Items]
Licensing revenue	66,647	60,413
Operating income (loss)	27,447	(64,826)
Corporate
Segment Reporting Information [Line Items]
Operating income (loss)	$ (47,409)	$ (62,796)

Other Assets - Current (Detail)

Other Assets - Current (Detail) - USD ($) $ in Thousands		Dec. 31, 2018	Dec. 31, 2017
Prepaid Expenses And Other Current Assets [Line Items]
US federal tax receivables		$ 16,757	$ 29,662
Due from related parties		3,903	3,843
Prepaid expenses		2,451	4,621
Prepaid taxes		1,755	2,347
Prepaid advertising		1,100	2,453
Prepaid insurance		1,446	1,428
Other current assets		645	709
Notes receivables on sale of trademarks	[1]		3,097
Total		$ 28,057	51,850
DHX Media, Ltd.
Prepaid Expenses And Other Current Assets [Line Items]
Due from related parties	[2]		1,175
Buffalo Brand Joint Venture
Prepaid Expenses And Other Current Assets [Line Items]
Note receivable			$ 2,515
[1]	Certain amounts due from our joint venture partners are presented net of redeemable non-controlling interest and non-controlling interest in the consolidated balance sheet. Refer to Note 5 for further details.
[2]	This amount represents the amount that was due from DHX as a result of amounts reimbursable to the Company of $1.2 million associated with the transitional service agreement between DHX and the Company and other infrastructure and IT expenses which were incurred by the Company subsequent to the completion of the sale of the Entertainment segment on June 30, 2017. Refer to Note 2 for further details.

Other Assets - Current (Parenth

Other Assets - Current (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)
DHX Media, Ltd.
Prepaid Expenses And Other Current Assets [Line Items]
Transitional service agreement and other infrastructure and IT expenses	$ 1.2

Other Assets - Long-Term (Detai

Other Assets - Long-Term (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Prepaid interest	$ 5,496	$ 5,601
Deposits	482	616
Other noncurrent assets	1	51
Total	$ 5,979	$ 6,268

Other Liabilities - Current - A

Other Liabilities - Current - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Other Current Liabilities [Line Items]
Other liabilities – current	$ 9,788	$ 13,581
Buffalo Brand
Other Current Liabilities [Line Items]
Due to joint ventures	4,400	4,400
Certain Joint Venture , Not Consolidated
Other Current Liabilities [Line Items]
Due to joint ventures	$ 9,200	$ 9,200

Foreign Currency Translation -

Foreign Currency Translation - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Foreign Currency [Abstract]
Loss on foreign currency translation	$ (1,153)	$ (3,071)
Foreign currency translation (loss) gain	$ (4,965)	$ 19,632

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) $ in Millions	Mar. 14, 2019shares	Jan. 31, 2019USD ($)shares	Dec. 31, 2018
Subsequent Event [Line Items]
Debt instrument, interest rate, stated percentage			5.75%
Subsequent Event
Subsequent Event [Line Items]
Reverse stock split	1-for-10 reverse stock split
Stock split, conversion ratio	0.10
Reverse stock split, shares issued	0
Conversion of stock, shares issued		800,000
Subsequent Event | 5.75% Senior Subordinated Notes Due August 2023
Subsequent Event [Line Items]
Debt instrument, interest rate, stated percentage	5.75%	5.75%
Debt outstanding principal balance converted amount | $		$ 4
Subsequent Event | 5.75% Senior Subordinated Notes Due August 2023 | Common Stock
Subsequent Event [Line Items]
Debt instrument, shares issued to repurchase convertible notes		200,000

Other Matters - Additional Info

Other Matters - Additional Information (Detail) - Selling, General and Administrative Expenses - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Other Matters [Line Items]
Professional Fees	$ 9	$ 9.6
Employee Severance And Other Benefits
Other Matters [Line Items]
Professional Fees	$ 2.1