Steven Madden (SHOO) 10-Q 8 Jun 20 2020 Q1 Quarterly report Financial data

Cover Page

Cover Page - $ / shares	3 Months Ended
	Mar. 31, 2020	Jun. 02, 2020	Dec. 31, 2019	Mar. 31, 2019
Cover [Abstract]
Entity Incorporation, State or Country Code	DE
Title of 12(g) Security	Common Stock, par value $.0001 per share
Trading Symbol	SHOO
Security Exchange Name	NASDAQ
Entity Registrant Name	STEVEN MADDEN, LTD.
Entity Address, Address Line One	52-16 Barnett Avenue
Entity Address, City or Town	Long Island City
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11104
City Area Code	718
Local Phone Number	446-1800
Entity Interactive Data Current	Yes
Document Type	10-Q
Document Quarterly Report	true
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		83,154,210
Amendment Flag	false
Entity Central Index Key	0000913241
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Period End Date	Mar. 31, 2020
Document Transition Report	false
Entity File Number	0-23702
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Common Stock, Par or Stated Value Per Share	$ 0.0001		$ 0.0001	$ 0.0001
Entity Tax Identification Number	13-3588231

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Repayment of Notes Receivable from Related Parties	$ 102	$ 102
Current assets:
Cash and cash equivalents	211,138	160,256	$ 264,101
Accounts receivable, net of allowances of $9,055, $11,066 and $13,159	30,143	31,362	38,166
Factor accounts receivable	231,408	264,518	216,471
Inventories	102,265	115,260	136,896
Marketable securities – available for sale	34,271	61,383	40,521
Prepaid expenses and other current assets	24,194	27,695	22,066
Operating Lease, Right-of-Use Asset	127,187	181,896	155,700
Prepaid taxes	7,373	590	658
Total current assets	640,792	661,064	718,879
Note receivable – related party	1,463	1,835	1,558
Property and equipment, net	52,206	63,657	65,504
Deposits and other	2,982	1,995	2,948
Marketable securities – available for sale	0		0
Goodwill – net	165,855	148,345	171,349
Intangibles – net	148,997	141,620	162,709
Total Assets	1,145,904	1,209,754	1,278,647
Current liabilities:
Accounts payable	76,284	62,564	61,706
Accrued expenses	87,698	99,887	169,895
Operating Lease, Liability, Current	37,517	37,696	38,624
Accrued incentive compensation	2,113	3,697	11,046
Liabilities, Current	232,712	203,844	281,271
Business Combination, Contingent Consideration, Liability, Noncurrent	6,440	0	9,124
Operating Lease, Liability, Noncurrent	121,187	158,102	133,172
Other liabilities	7,980	13,221	7,979
Liabilities	372,280	379,208	437,423
STOCKHOLDERS’ EQUITY
Common stock – $.0001 par value, 245,000 shares authorized, 133,159, 132,754 and 132,530 shares issued, 83,046, 83,520 and 85,729 shares outstanding	6	6	6
Additional paid-in capital	460,777	431,228	454,217
Retained earnings	1,280,496	1,240,004	1,310,406
Accumulated other comprehensive loss	(45,245)	(30,469)	(30,440)
Treasury stock – 50,113, 49,234 and 46,801 shares at cost	934,827	821,074	(905,688)
Stockholders' Equity Attributable to Parent	761,207	819,695	828,501
Noncontrolling interest	12,417	10,851	12,723
Total stockholders’ equity	773,624	830,546	841,224
Total Liabilities and Stockholders’ Equity	1,145,904	1,209,754	1,278,647
Line of Credit Facility, Maximum Month-end Outstanding Amount	29,100	0	0
Deferred Tax and Other Liabilities, Noncurrent	3,961	4,041	5,877
Deferred Tax Assets, Net	6,422	9,342	0
Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred stock – $.0001 par value, 5,000 shares authorized; none issued; Series A Junior Participating preferred stock – $.0001 par value, 60 shares authorized; none issued	$ 0	$ 0	$ 0

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Allowances for Accounts Receivable (in dollars)	$ 9,055	$ 11,066	$ 13,159
Preferred stock-issued	0	0	0
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	245,000,000	245,000,000	135,000,000
Common stock, shares issued	133,159,000	132,754,000	132,530,000
Common stock, shares outstanding	83,046,000	83,520,000	85,729,000
Treasury stock-shares at cost	50,113,000	49,234,000	46,801,000
Preferred Class A [Member]
Preferred stock-par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock- shares authorized	5,000,000	5,000,000	5,000,000
Preferred Class B [Member]
Preferred stock-par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock- shares authorized	60,000	60,000	60,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
Total revenue	$ 359,168	$ 415,788
Cost of Goods and Services Sold	225,704	253,943
Gross profit	133,464	161,845
Operating expenses	150,194	117,185
Impairment of intangibles	(9,518)	0
(Loss)/income from operations	(26,248)	44,660
Interest and other income – net	1,046	1,192
(Loss)/income before provision for income taxes	(25,202)	45,852
(Benefit)/provision for income taxes (Note M)	(7,401)	10,587
Net (loss)/income	(17,801)	35,265
Less: net (loss)/income attributable to noncontrolling interest	(350)	740
Net (loss)/income attributable to Steven Madden, Ltd.	$ (17,451)	$ 34,525
Basic net income per share (in dollars per share)	$ (0.22)	$ 0.43
Diluted net income per share (in dollars per share)	$ (0.22)	$ 0.41
Basic weighted average common shares outstanding	78,875	80,534
Effect of dilutive securities – options/restricted stock	0	3,721
Diluted weighted average common shares outstanding	78,875	84,255
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15	$ 0.14
Revenue from Contract with Customer, Excluding Assessed Tax	$ 355,684	$ 410,940
Other Income	$ 3,484	$ 4,848

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Statement of Comprehensive Income [Abstract]
Net (loss)	$ (17,801)	$ 35,265
Foreign currency translation adjustment, Pre-tax	(15,650)	2,255
Foreign currency translation adjustment, Tax	0	0
Other comprehensive (loss):
Foreign currency translation adjustment, After-tax	(15,650)	2,255
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, before Tax, Portion Attributable to Parent	1,676	(249)
Gain (loss) on cash flow hedging derivatives, Tax	(489)	60
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	1,187	(189)
Unrealized gain (loss) on marketable securities, Pre-tax		70
Unrealized gain (loss) on marketable securities, Tax	0	(17)
Unrealized gain (loss) on marketable securities, After-tax		53
Total other comprehensive (loss), Pre-tax	(13,974)	2,076
Total other comprehensive (loss), Tax	(489)	43
Total other comprehensive (loss), After-tax	(14,463)	2,119
Comprehensive (loss)	(32,264)	37,384
Less: net income attributable to noncontrolling interest	(350)	740
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	(8)	700
Comprehensive (loss) attributable to Steven Madden, Ltd.	$ (32,256)	$ 36,684

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Equity Statement $ in Thousands	USD ($)$ / sharesshares
Common Stock, Shares, Outstanding | shares	85,715,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,159, 132,754 and 132,530 shares issued, 83,046, 83,520 and 85,729 shares outstanding	$ 6
Additional paid-in capital	424,835
Retained earnings	1,217,521
Accumulated other comprehensive loss	$ (32,628)
Treasury Stock, Shares | shares	46,276,000
Treasury Stock, Value	$ 803,920
Noncontrolling interest	8,868
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	814,682
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, Tax	$ (17)
Stock Repurchased During Period, Shares | shares	(525,000)
Payments for Repurchase of Common Stock	$ 17,154
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares	32,000
Stock Issued During Period, Value, Stock Options Exercised	$ 722
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures | shares	507,000
Accrued interest on note receivable - related party	$ 5,671
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	2,295
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest	(40)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	2,255
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, after Tax	53
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	(189)
Dividends, Common Stock, Cash	12,042
Noncontrolling Interest, Increase from Business Combination	1,283
Net Income (Loss) Attributable to Parent	34,525
Less: net income attributable to noncontrolling interest	740
Net (loss)	35,265
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax	$ 60
Common Stock, Dividends, Per Share, Cash Paid | $ / shares	$ 0.14
Common Stock, Shares, Outstanding | shares	85,729,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,159, 132,754 and 132,530 shares issued, 83,046, 83,520 and 85,729 shares outstanding	$ 6
Additional paid-in capital	431,228
Retained earnings	1,240,004
Accumulated other comprehensive loss	$ (30,469)
Treasury Stock, Shares | shares	46,801,000
Treasury Stock, Value	$ (821,074)
Noncontrolling interest	10,851
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 830,546
Common Stock, Shares, Outstanding | shares	83,520,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,159, 132,754 and 132,530 shares issued, 83,046, 83,520 and 85,729 shares outstanding	$ 6
Additional paid-in capital	454,217
Retained earnings	1,310,406
Accumulated other comprehensive loss	$ (30,440)
Treasury Stock, Shares | shares	49,234,000
Treasury Stock, Value	$ 905,688
Noncontrolling interest	12,723
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	841,224
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, Tax	$ 0
Stock Repurchased During Period, Shares | shares	(879,000)
Payments for Repurchase of Common Stock	$ 29,139
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares	48,000
Stock Issued During Period, Value, Stock Options Exercised	$ 874
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures | shares	357,000
Accrued interest on note receivable - related party	$ 5,686
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	(15,992)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest	342
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(15,650)
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	1,187
Dividends, Common Stock, Cash	12,459
Net Income (Loss) Attributable to Parent	(17,451)
Less: net income attributable to noncontrolling interest	(350)
Net (loss)	(17,801)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax	$ (489)
Common Stock, Dividends, Per Share, Cash Paid | $ / shares	$ 0.15
Common Stock, Shares, Outstanding | shares	83,046,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,159, 132,754 and 132,530 shares issued, 83,046, 83,520 and 85,729 shares outstanding	$ 6
Additional paid-in capital	460,777
Retained earnings	1,280,496
Accumulated other comprehensive loss	$ (45,245)
Treasury Stock, Shares | shares	50,113,000
Treasury Stock, Value	$ (934,827)
Noncontrolling interest	12,417
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	773,624
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value	$ (298)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net (loss)	$ (17,801)	$ 35,265
Adjustments to reconcile net (loss)/income to net cash (used in) operating activities:
Tax benefit from stock-based compensation	4,996	5,350
Depreciation and amortization	53	325
Loss on disposal of fixed assets	9,518	0
Impairment of intangibles	(8,338)	(21)
Deferred taxes	(8)	(10)
Accrued interest on note receivable - related party	5,686	5,671
Marketable Securities, Realized Gain (Loss)	0	(5)
Changes, net of acquisitions, in:
Accounts receivable	8,023	(7,857)
Factor accounts receivable	(14,937)	(23,122)
Notes receivable - related party	34,631	21,987
Repayment of Notes Receivable from Related Parties	102	102
Inventories	(8,000)	3,810
Prepaid expenses, prepaid taxes, deposits and other	(71,108)	(47,943)
Increase (Decrease) in Employee Related Liabilities	(8,821)	(7,598)
Increase (Decrease) in Other Accrued Liabilities	(2,426)	(1,402)
Net cash (used in) operating activities	(39,609)	(15,754)
Net benefit in connection with reversal of contingent liability partially offset by acceleration of amortization related to Kate Spade license termination	0	(1,868)
Provision for Doubtful Accounts	0	1,552
Cash flows from investing activities:
Capital expenditures	(3,301)	(3,399)
Purchases of marketable securities	(5,542)	(21,278)
Repayment of notes receivable	8,616	27,443
Net cash (used in)/provided by investing activities	(227)	2,766
Cash flows from financing activities:
Proceeds from exercise of stock options	(29,139)	(17,154)
Payments of Dividends	(12,459)	(12,042)
Tax benefit from the exercise of options	874	722
Net cash (used in) financing activities	(11,624)	(27,191)
Effect of Exchange Rate on Cash and Cash Equivalents	(1,503)	404
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	0	1,283
Net (decrease) in cash and cash equivalents	(52,963)	(39,775)
Cash and cash equivalents – beginning of period	264,101	200,031
Cash and cash equivalents – end of period	211,138	160,256
Tangible Asset Impairment Charges	11,995	0
Line of Credit Facility, Maximum Month-end Outstanding Amount	29,100	0
Repayments of Lines of Credit	(13,439)	0
Line of Credit Assumed	42,539	0
Operating Lease, Impairment Loss	$ 16,826	$ 0

Basis of Reporting

Basis of Reporting	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Basis of Reporting	Note A – Basis of Reporting The accompanying unaudited condensed consolidated financial statements of Steven Madden, Ltd. and subsidiaries (the “Company”) have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) that are considered necessary for a fair presentation of the financial position of the Company and the results of its operations and cash flows for the periods presented. Certain adjustments were made to prior years' amounts to conform to the 2020 presentation. The results of operations for the three-month period ended March 31, 2020 are not necessarily indicative of the operating results for the full year. These financial statements should be read in conjunction with the financial statements and related disclosures for the year ended December 31, 2019 included in the Annual Report of Steven Madden, Ltd. on Form 10-K filed with the SEC on March 2, 2020.

Acquisitions

Acquisitions	3 Months Ended
	Mar. 31, 2020
Acquisitions [Abstract]
Acqusitions	– Acquisitions GREATS Brand, Inc. On August 9, 2019, the Company acquired 90% of the outstanding common stock of GREATS Brand, Inc., owner of GREATS, a pioneering digitally native sneaker brand, for an initial payment of $12,829 and a future contingent payment of $5,000 based on the GREATS brand achieving certain EBITA targets (See note H - Fair Value Measurements). The amount of future payments will be determined by GREATS' future performance with no minimum future payment. After the effect of closing adjustments, the purchase price was $14,209, net of cash acquired of approximately $290. The acquisition was funded by cash on hand and adds a new footwear brand with added growth potential to the Company. The results of the GREATS brand have been included in the consolidated financial statements since the date of acquisition within the Retail and Wholesale footwear segments. The following table summarizes the adjusted fair value of the assets acquired and liabilities assumed in the acquisition: Cash $ 290 Accounts receivable 41 Inventory 1,387 Prepaid and other assets 6,447 Fixed assets 200 Trademark (1) 13,086 Customer relationships (2) 1,140 Accounts payable (1,963) Accrued expenses (1,055) Deferred tax liabilities long-term (3,463) Noncontrolling interest (1,611) Total fair value of assets acquired $ 14,499 (1) Trademark is indefinitely lived. (2) Customer relationships will be amortized over 20 years. B.B. Dakota, Inc. On August 12, 2019, the Company acquired 100% of the outstanding common stock of B.B Dakota, Inc., owner of BB Dakota, a contemporary women's apparel company, for an initial payment of $24,568 and a future contingent payment on the BB Dakota brand achieving certain EBITDA targets. In connection therewith, the Company recorded a long-term liability of $4,770 as of the date of acquisition to reflect estimated fair value of the contingent purchase price. The amount of future payments will be determined by BB Dakota's future performance with no minimum future payment. After the effect of closing adjustments, the purchase price was $29,404, net of cash acquired of approximately $353 and a post-closing capital adjustment of $419. The acquisition was funded by cash on hand and adds new apparel brands with added growth potential to the Company. The results of the BB Dakota brand have been included in the consolidated financial statements since the date of acquisition within the Wholesale Accessories/Apparel and Retail segments. The following table summarizes the fair value of the assets acquired and liabilities assumed as of the August 12, 2019 acquisition date: Cash $ 353 Accounts receivable 4,419 Inventory 6,696 Prepaid and other assets 855 Fixed assets 382 Trademark (1) 9,670 Customer relationships (2) 2,530 Accounts payable (2,885) Accrued expenses (2,893) Deferred tax liabilities long-term (2,735) Total fair value excluding goodwill 16,392 Goodwill 13,365 Net assets acquired $ 29,757 (1) Trademark is indefinitely lived. (2) Customer relationships will be amortized over 10 years. The acquisitions were accounted for in accordance with FASB Topic ASC 805 ("Business Combinations"), which requires that the total cost of an acquisition be allocated to tangible and intangible assets acquired and liabilities assumed based upon their respective fair values at the date of acquisition. The Company recorded goodwill for the BB Dakota acquisition based on the amount by which the purchase price exceeded the fair value of the net assets acquired, which consists largely of the synergies expected from the acquisition. Preliminary estimates of the fair value of identifiable assets acquired and liabilities assumed are subject to revision, which may result in adjustments to the preliminary values discussed above.

Use of Estimates

Use of Estimates	3 Months Ended
	Mar. 31, 2020
Use of Estimates [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with 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 revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant areas involving management estimates include variable consideration included in revenue, allowances for bad debts, inventory valuation, valuation of intangible assets, impairment of long-lived assets, litigation reserves and contingent payment liabilities. The Company estimates variable consideration for future customer chargebacks and markdown allowances, discounts, returns and other miscellaneous compliance-related deductions that relate to the current period sales. The Company evaluates anticipated chargebacks by reviewing several performance indicators of its major customers. These performance indicators, which include retailers’ inventory levels, sell-through rates and gross margin levels, are analyzed by management to estimate the amount of the anticipated customer allowance. While the full impact of the COVID-19 pandemic is unknown and cannot be reasonably estimated, the Company has made accounting estimates based on the facts and circumstances available as of the reporting date. Actual amounts could differ from these estimates, and such differences could be material.

Factor Receivable

Factor Receivable	3 Months Ended
	Mar. 31, 2020
Due To and From Factor [Abstract]
Due To And From Factor	Factor ReceivableThe Company has a collection agency agreement with Rosenthal & Rosenthal, Inc. (“Rosenthal”). The agreement can be terminated by the Company or Rosenthal at any time upon 60 days' prior written notice. Under the agreement, the Company can request advances from Rosenthal of up to the lower of 85% of aggregate receivables submitted to Rosenthal or $30,000. The agreement provided the Company with a $30,000 credit facility with a $15,000 sub-limit for letters of credit at an interest rate based, at the Company’s election, upon a calculation that utilizes either the prime rate minus 0.5% or LIBOR plus 2.5%. As of March 31, 2020, $29,100 was outstanding under the credit facility and recorded as advances from factor on the Company's condensed consolidated balance sheets. As of March 31, 2019 no borrowings were outstanding under the credit facility. As of March 31, 2020 and 2019, there were no open letters of credit. The Company also pays Rosenthal a fee based on a percentage of the gross invoice amount submitted to Rosenthal. With respect to receivables related to our private label business, the fee is 0.14% of the gross invoice amount. With respect to all other receivables, the fee is 0.20% of the gross invoice amount. Rosenthal assumes the credit risk on a substantial portion of the receivables that the Company submits to it and, to the extent of any loans made to the Company, Rosenthal maintains a lien on the Company’s receivables to secure the Company’s obligations. Effective May 6, 2020 the Company amended its agreement with Rosenthal to increase its credit facility to $50,000 with a $15,000 sub-limit for letters of credit.

Marketable Securities

Marketable Securities	3 Months Ended
	Mar. 31, 2020
Marketable Securities [Abstract]
Marketable Securities	Marketable Securities Marketable securities consist primarily of certificates of deposit and corporate bonds with maturities greater than three months and up to four years at the time of purchase. These securities, which are classified as available-for-sale, are carried at fair value, with unrealized gains and losses, net of any tax effect, reported in stockholders’ equity as accumulated other comprehensive income/(loss). Amortization of premiums and discounts is included in interest income. These securities are classified as current based upon their maturities. As of March 31, 2020, all bonds previously held by the Company reached maturity. For the three months ended March 31, 2020 and 2019, the amortization of bond premiums totaled $0 compared to $130. The value of these securities may fluctuate as a result of changes in market interest rates and credit risk. The schedule of maturities at March 31, 2020 and December 31, 2019 is as follows: Maturities as of Maturities as of 1 Year or Less 1 to 4 Years 1 Year or Less 1 to 4 Years Certificates of deposit $ 34,271 $ — $ 40,521 $ — Total $ 34,271 $ — $ 40,521 $ — For the three months ended March 31, 2020, losses of $0 were reclassified from accumulated other comprehensive income and recognized in the Condensed Consolidated Statements of Income in interest and other income compared to losses of $5 for the comparable period in 2019. As of March 31, 2020, there were no unrealized gains or losses, as all bonds previously held by the Company reached maturity. For the comparable period in 2019, current marketable securities included unrealized losses of $35.

Fair Value Measurement

Fair Value Measurement	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement The accounting guidance under Accounting Standards Codification 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”) requires the Company to make disclosures about the fair value of certain of its assets and liabilities. ASC 820-10 clarifies the principle that fair value should be based on the assumptions market participants would use when pricing an asset or liability and establishes a fair value hierarchy that prioritizes the information used to develop those assumptions. ASC 820-10 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. A brief description of those three levels is as follows: • Level 1: Observable inputs such as quoted prices in active markets for identical assets or liabilities. • Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. • Level 3: Significant unobservable inputs. The Company’s financial assets and liabilities subject to fair value measurements as of March 31, 2020 and December 31, 2019 are as follows: March 31, 2020 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Assets: Cash equivalents $ 97,959 $ 97,959 $ — $ — Current marketable securities – available for sale 34,271 34,271 — — Forward contracts 1,325 — 1,325 — Total assets $ 133,555 $ 132,230 $ 1,325 $ — Liabilities: Contingent consideration $ 6,440 $ — $ — $ 6,440 Total liabilities $ 6,440 $ — $ — $ 6,440 December 31, 2019 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Assets: Cash equivalents $ 107,535 $ 107,535 $ — $ — Current marketable securities – available for sale 40,521 40,521 — — Total assets $ 148,056 $ 148,056 $ — $ — Liabilities: Contingent consideration $ 9,124 $ — $ — $ 9,124 Forward contracts 495 — 495 — Total liabilities $ 9,619 $ — $ 495 $ 9,124 Forward contracts are entered into to manage the risk associated with the volatility of future cash flows (see Note P - Derivative Instruments). Fair value of these instruments is based on observable market transactions of spot and forward rates. The Company's level 3 balance consists of contingent consideration related to acquisitions. The changes in the Company's level 3 liabilities for the periods ended March 31, 2020 and December 31, 2019 are as follows: Balance at January 1, Payments Acquisitions Adjustments (1) Balance at 2020 Liabilities: Contingent consideration $ 9,124 — — (2,684) $ 6,440 Balance at January 1, Payments Acquisitions Adjustments (2) Balance at December 31, 2019 Liabilities: Contingent consideration $ 3,000 — 9,124 (3,000) $ 9,124 (1) Amount was an adjustment of $2,684 to the preliminary purchase accounting of GREATS Brand, Inc. (2) Amount was a benefit of $3,000 to operating expenses related to the Schwartz and Benjamin acquisition. At March 31, 2020, the liability for potential contingent consideration was $1,670 in connection with the August 9, 2019 acquisition of GREATS Brand, Inc. Pursuant to the terms of an earn-out provision contained in the equity purchase agreement, between the Company and the sellers of GREATS Brand, Inc., earn-out payments are based on EBITA performance. The fair value of the contingent payments was estimated using the present value of the payments based on management’s projections of the financial results of GREATS Brand, Inc. during the earn-out period, utilizing a discount rate of 12.5%. At March 31, 2020, the liability for potential contingent consideration was $4,770 in connection with the August 12, 2019 acquisition of B.B. Dakota, Inc. Pursuant to the terms of an earn-out provision contained in the equity purchase agreement, between the Company and the sellers of B.B. Dakota, Inc., earn-out payments are based on EBITDA performance. The fair value of the contingent payments was estimated using the present value of the payments based on management’s projections of the financial results of B.B. Dakota, Inc. during the earn-out period, utilizing a discount rate of 19.5%. The Company recorded a liability for potential contingent consideration in connection with the January 30, 2017 acquisition of Schwartz & Benjamin. The fair value of the contingent payments was estimated using the present value of the payments based on management’s projections of the financial results of Schwartz & Benjamin during the earn-out period. An earn-out payment in the aggregate amount of $7,000 was paid to the sellers of Schwartz & Benjamin in the first quarter of 2018, leaving a remaining balance of $3,000 at December 31, 2018. In the first quarter of 2019, the Company reversed the $3,000 balance, because it did not have to be paid due to the termination of the Kate Spade license agreement held by Schwartz & Benjamin as of December 31, 2019. The fair value of trademarks are measured on a non-recurring basis using Level 3 inputs, including forecasted cash flows, discount rates and implied royalty rates. During the first quarter, Cejon, GREATS and Jocelyn trademarks with an aggregate carrying amount of $40,598 were written down to their fair values of $31,080, resulting in a pre-tax impairment charge of $9,518. Of the $9,518 impairment charge, $9,062 and $456 were recorded in impairment of intangibles in the Wholesale Accessories/apparel and Retail segments, respectively. The fair values of right-of use lease assets and fixed assets related to Company-owned retail stores were determined using Level 3 inputs, including estimated discounted future cash flows associated with the assets using sales trends and market participant assumptions. During the current period, certain right-of-use lease assets with a carrying amount of $60,661 and certain property, plant and equipment with a carrying amount of $12,292 related to retail store fixed assets were written down to a fair value of $43,835 and $297, respectively, resulting in impairment charges of $28,821. The impairment charges were recorded in operating expenses in the Retail segment. The carrying value of certain financial instruments such as accounts receivable, factor accounts receivable and accounts payable approximates their fair values due to the short-term nature of their underlying terms. The fair values of investments in marketable securities available for sale are determined by reference to publicly quoted prices in an active market. Fair value of the notes receivable held by the Company approximates their carrying value based upon their imputed or actual interest rate,

Leases (Notes)

Leases (Notes)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Lessee, Operating Leases [Text Block]	– Leases During the first quarter 2019, the Company adopted ASU No. 2016-02, “Leases (Topic 842),” which requires leases with durations greater than twelve months to be recognized on the balance sheet. The Company adopted the standard using the modified retrospective approach with an effective date as of January 1, 2019. Upon adoption, the Company recorded $194,100 for right-of-use asset and $209,000 for lease liabilities. The Company elected the package of three practical expedients. As such, the Company did not reassess whether expired or existing contracts are or contain a lease and did not need to reassess the lease classifications or reassess the initial direct costs associated with expired or existing leases. The Company did not elect the hindsight practical expedient and the land easement practical expedient, neither of which are applicable to the Company. In addition, the Company has elected to take the practical expedient to not separate lease and non-lease components for all asset classes. The Company leases office space, sample production space, warehouses, showrooms, storage and retail stores under operating leases. The Company’s portfolio of leases is primarily related to real estate and since most of its leases do not provide a readily determinable implicit rate, the Company estimated its incremental borrowing rate to discount the lease payments based on information available at lease commencement. Lease Position The table below presents the lease-related assets and liabilities recorded on the balance sheet as of March 31, 2020 and December 31, 2019: Classification on the Balance Sheet March 31, 2020 December 31, 2019 Assets Noncurrent (1) (2) Operating lease right-of-use asset $ 127,187 $ 155,700 Liabilities Current Operating leases - current portion $ 37,517 $ 38,624 Noncurrent Operating leases - long-term portion 121,187 133,172 Total operating lease liabilities $ 158,704 $ 171,796 Weighted-average remaining lease term 5.3 years 5.5 years Weighted-average discount rate 4.4 % 4.4 % (1) During the first quarter of 2020, the Company recorded a pre-tax impairment charge related to the right-of-use assets of $16,826. (2) During the third quarter of 2019, the Company recorded a pre-tax impairment charge related to the right-of-use assets of $1,883. Lease Costs The table below presents certain information related to lease costs during the three months ended March 31, 2020 and 2019: Three Months Ended March 31, 2020 2019 Operating lease cost $ 11,383 $ 11,357 Short-term lease cost 13 7 Less: sublease income 201 — Total lease cost $ 11,195 $ 11,364 Other Information The table below presents supplemental cash flow information related to leases as of the three months ended March 31, 2020 and 2019: Three Months Ended March 31, 2020 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows used for operating leases $ 11,545 $ 11,521 Undiscounted Cash Flows The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the lease liabilities recorded on the balance sheet as of March 31, 2020: 2020 (remaining nine months) $ 33,599 2021 39,223 2022 30,487 2023 21,703 2024 18,008 Thereafter 35,504 Total minimum lease payments 178,524 Less: interest 19,820 Present value of lease liabilities $ 158,704

Share Repurchase Program

Share Repurchase Program	3 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Share Repurchase Program [Text Block]	Share Repurchase Program The Company's Board of Directors authorized a share repurchase program (the “Share Repurchase Program”), effective as of January 1, 2004. The Share Repurchase Program does not have a fixed expiration or termination date and may be modified or terminated by the Board of Directors at any time. On several occasions, the Board of Directors has increased the amount authorized for repurchase of the Company's common stock. Most recently, on April 24, 2019, the Board of Directors approved the extension of the Company's Share Repurchase Program for up to $200,000 in repurchases of the Company's common stock, which includes the amount remaining under the prior authorization. The Share Repurchase Program permits the Company to effect repurchases from time to time through a combination of open market repurchases or in privately negotiated transactions at such prices and times as are determined to be in the best interest of the Company. During the three months ended March 31, 2020, an aggregate of 769,526 shares of the Company's common stock were repurchased under the Share Repurchase Program, at a weighted average price per share of $32.97, for an aggregate purchase price of approximately $25,370, which includes the amount remaining under the prior authorization. As of March 31, 2020, approximately $111,590 remained available for future repurchases under the Share Repurchase Program. In the middle of March 2020, in response to the COVID-19 pandemic, as a precautionary measure the Company temporarily suspended the repurchase of the Company's common stock. The Steven Madden, Ltd. 2019 Incentive Compensation Plan provides the Company with the right to deduct or withhold, or require employees to remit to the Company, an amount sufficient to satisfy any applicable tax withholding obligations applicable to stock-based compensation awards. To the extent permitted, employees may elect to satisfy all or part of such withholding obligations by tendering to the Company previously owned shares or by having the Company withhold shares having a fair market value equal to the employee's withholding tax obligation. During the three months ended March 31, 2020, an aggregate of 109,291 shares were withheld in connection with the settlement of vested restricted stock to satisfy tax-withholding requirements, at an average price per share of $34.49, for an aggregate purchase price of approximately $3,769.

Net Income Per Share of Common

Net Income Per Share of Common Stock	3 Months Ended
	Mar. 31, 2020
Net Income Per Share of Common Stock [Abstract]
Net Income Per Share of Common Stock	Note L – Net Loss / Income Per Share of Common Stock Basic net loss/income per share is based on the weighted average number of shares of common stock outstanding during the period, which does not include unvested restricted common stock subject to forfeiture of 4,565,000 shares for the period ended March 31, 2020, compared to 5,455,000 shares for the period ended March 31, 2019. Diluted net income per share reflects : (a) the potential dilution assuming shares of common stock were issued upon the exercise of outstanding in-the-money options and the proceeds thereof were used to purchase shares of the Company’s common stock at the average market price during the period, and (b) the vesting of granted non-vested restricted stock awards for which the assumed proceeds upon vesting are deemed to be the amount of compensation cost not yet recognized attributable to future services using the treasury stock method, to the extent dilutive. The period ended March 31, 2020 resulted in a net loss therefore there was no difference in the weighted average number of common shares for basic and diluted loss per share as the effect of all potentially dilutive shares outstanding was anti-dilutive. For the three months ended March 31, 2020, options to purchase approximately 513,000 shares of common stock have been excluded from the calculation of diluted net income per share as compared to approximately 65,000 shares that were excluded for the three months ended March 31, 2019, as the result would have been anti-dilutive. For the three months ended March 31, 2020, 2,769,000 restricted shares were excluded from the calculation of diluted net (loss) per share, as the result would have been anti-dilutive. For the three months ended March 31, 2019, all unvested restricted stock awards were dilutive.

Income Taxes (Notes)

Income Taxes (Notes)	3 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note M – Income Taxes The Company has historically calculated the provision for income taxes for interim reporting periods by applying an estimated annual effective tax rate for the full year to pre-tax income, excluding discrete items. This period, however, estimating an annual effective rate was not a reliable methodology due to COVID-19 implications on our projections of full-year pre-tax income and income tax expense. Since forecasting an annual effective tax rate under these circumstances would not provide a meaningful estimate, the Company believes that the actual year-to-date effective tax rate is the best estimate of the annual tax rate in accordance with U.S. GAAP. The Company’s provision for income taxes and effective tax rates for the three months ended March 31, 2020 and 2019 is presented in the following table: Three Months Ended March 31, 2020 2019 (Loss)/income before provision for income taxes $ (25,202) $ 45,852 Income tax (benefit)/expense $ (7,401) $ 10,587 Effective tax rate 29.4 % 23.1 % The difference between the Company’s effective tax rates for the three months ended March 31, 2020 and 2019 is primarily due to the tax benefit from the 2020 pre-tax loss in jurisdictions with higher tax rates, and an increase in valuation allowances in various non-US jurisdictions. The Company recognizes interest and penalties, if any, related to uncertain income tax positions in income tax expense. Accrued interest and penalties on unrecognized tax benefits, and interest and penalty expense are immaterial to the consolidated financial statements. Unrecognized tax benefits has not changed for the three months ended March 31, 2020. The Company files income tax returns in the U.S. for federal, state, and local purposes, and in certain foreign jurisdictions. The Company's tax years 2017 through 2019 remain open to examination by most taxing authorities. During 2017, the U.S. Internal Revenue Service ("IRS") completed its audit of the Company's 2014 U.S. income tax return. In response to the COVID-19 pandemic, the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was signed into law on March 27, 2020, which includes significant corporate income tax and payroll tax provisions aimed at providing economic relief during this time. The Company expects to receive favorable cash flow benefits related to the employee retention credit, employer payroll tax deferral, and accelerated depreciation related to qualified improvement property. The Company will continue to assess the impact of the CARES Act and other COVID-19 related incentives.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Equity-Based Compensation In February 2019, the Company's Board of Directors approved the Steven Madden, Ltd. 2019 Incentive Compensation Plan (the “2019 Plan”), under which non-qualified stock options, stock appreciation rights, performance shares, restricted stock, other stock-based awards and performance-based cash awards may be granted to employees, consultants and non-employee directors. The 2019 Plan is the successor to the Company's Amended and Restated 2006 Stock Incentive Plan, as amended (the "2006 Plan"), the term of which expired on April 6, 2019. The Company's stockholders approved the 2019 Plan at the Company's annual meeting of stockholders held on May 24, 2019. The following table summarizes the number of shares of common stock authorized for issuance under the 2019 Plan, the number of stock-based awards granted (net of expired or cancelled awards) under the 2019 Plan and the number of shares of common stock available for the grant of stock-based awards under the 2019 Plan: Common stock authorized 11,000,000 Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled awards (1,849,578) Common stock available for grant of stock-based awards as of March 31, 2020 9,150,422 Total equity-based compensation for the three months ended March 31, 2020 and 2019 is as follows: Three Months Ended March 31, 2020 2019 Restricted stock $ 4,864 $ 4,617 Stock options 822 1,054 Total $ 5,686 $ 5,671 Equity-based compensation is included in operating expenses on the Company’s Condensed Consolidated Statements of Income. Stock Options Cash proceeds and intrinsic values related to total stock options exercised during the three months ended March 31, 2020 and 2019 are as follows: Three Months Ended March 31, 2020 2019 Proceeds from stock options exercised $ 874 $ 722 Intrinsic value of stock options exercised $ 737 $ 329 During the three months ended March 31, 2020, options to purchase approximately 388,479 shares of common stock with a weighted average exercise price of $26.04 vested. During the three months ended March 31, 2019, options to purchase approximately 403,687 shares of common stock with a weighted average exercise price of $26.52 vested. As of March 31, 2020, there were unvested options relating to 1,042,871 shares of common stock outstanding with a total of $4,539 of unrecognized compensation cost and an average vesting period of 2.2 years. The Company uses the Black-Scholes-Merton option-pricing model to estimate the fair value of options granted, which requires several assumptions. The expected term of the options represents the estimated period of time until exercise and is based on the historical experience of similar awards. Expected volatility is based on the historical volatility of the Company’s common stock. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of the grant. The dividend yield is based on the Company's annualized dividend per share amount divided by the Company's stock price. The following weighted average assumptions were used for stock options granted during the three months ended March 31, 2020 and 2019: 2020 2019 Volatility 33.9% to 37.6% 32.4% to 33.4% Risk free interest rate 0.5% to 1.6% 2.4% to 2.5% Expected life in years 3.0 to 5.0 3.0 to 5.0 Dividend yield 1.5% 1.7% Weighted average fair value $10.22 $7.88 Activity relating to stock options granted under the Company’s plans during the three months ended March 31, 2020 is as follows: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2020 2,802,000 $ 26.85 Granted 274,000 42.65 Exercised (48,000) 20.55 Forfeited (14,000) 32.02 Outstanding at March 31, 2020 3,014,000 $ 28.36 4.1 years $ 136 Exercisable at March 31, 2020 1,970,000 $ 26.98 3.7 years $ 131 Restricted Stock The following table summarizes restricted stock activity during the three months ended March 31, 2020 and 2019: 2020 2019 Number of Shares Weighted Average Fair Value at Grant Date Number of Shares Weighted Average Fair Value at Grant Date Outstanding at January 1, 4,427,000 $ 19.84 5,135,000 $ 18.42 Granted 366,000 34.69 518,000 32.45 Vested (219,000) 27.15 (187,000) 25.09 Forfeited (9,000) 32.84 (11,000) 28.19 Outstanding at March 31, 4,565,000 $ 20.66 5,455,000 $ 19.48 As of March 31, 2020, the Company had $61,286 of total unrecognized compensation cost related to restricted stock awards granted under the 2019 Plan and the 2006 Plan. This cost is expected to be recognized over a weighted average period of 3.9 years. The Company determines the fair value of its restricted stock awards based on the market price of its common stock on the date of grant. As of March 31, 2020, the Company's founder and Creative and Design Chief, Mr. Madden, had unvested options to purchase 562,500 shares of the Company's common stock and 3,347,390 restricted shares of the Company's common stock.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets The following is a summary of the carrying amount of goodwill by reporting unit as of March 31, 2020: Wholesale Net Carrying Amount Footwear Accessories/ Apparel Retail Balance at January 1, 2020 $ 91,572 $ 62,688 $ 17,089 $ 171,349 Purchase accounting adjustment — — (2,591) (2,591) Translation and other (1,670) — (1,233) (2,903) Balance at March 31, 2020 $ 89,902 $ 62,688 $ 13,265 $ 165,855 The following table details identifiable intangible assets as of March 31, 2020: Estimated Lives Cost Basis Accumulated Amortization (1) Impairment (2) Net Carrying Amount Trade names 6–10 years $ 8,770 $ 8,770 $ — $ — Customer relationships 10–20 years 38,980 20,559 — 18,421 47,750 29,329 — 18,421 Re-acquired right indefinite 35,200 10,462 — 24,738 Trademarks indefinite 115,481 125 9,518 105,838 $ 198,431 $ 39,916 $ 9,518 $ 148,997 (1) Includes the effect of foreign currency translation related primarily to the movements of the Canadian dollar and Mexican peso in relation to the U.S. dollar. (2) Impairment charges of $8,615, $456 and $447 were recorded in the first quarter of 2020 related to the Company's Cejon, GREATS and Jocelyn trademarks, respectively. As a result of the COVID-19 pandemic and decline in the macroeconomic environment, the Company performed an interim impairment analysis as of March 31, 2020 that resulted in $9,518 of impairment charges. The Company evaluates its goodwill and intangible assets for indicators of impairment at least annually in the third quarter of each year or whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. Given the substantial reduction in sales and the reduced cash flow projections as a result of the COVID-19 pandemic, the Company determined that impairment indicators were present and that an impairment assessment was warranted for goodwill and indefinite-lived intangible assets. As a result, the Company performed an interim assessment of goodwill, assigned to its reporting units using a quantitative approach as of March 31, 2020 and an interim assessment of indefinite-lived intangible assets using a quantitative approach as of March 31, 2020. In conducting the interim goodwill assessment, the estimated fair values of the Company's reporting units were determined using discounted cash flows and market comparisons. Based on the results of the impairment assessment, the Company concluded that the fair values of its reporting units significantly exceeded their respective carrying values and therefore no goodwill impairment charges were recorded. In evaluating indefinite-lived intangible assets, estimated fair values were determined using discounted cash flows and supported comparable royalty rates. Based on the results of the quantitative impairment assessment, the Company concluded that the fair values of certain trademarks were below their respective carrying values, which resulted in $9,518 of impairment charges. The amortization of intangible assets amounted to $891 for the three months ended March 31, 2020, compared to $1,334 for the three months ended March 31, 2019 and is included in operating expenses in the Company's Condensed Consolidated Statements of Income. The estimated future amortization expense for intangibles as of March 31, 2020 is as follows: 2020 (remaining nine months) $ 2,063 2021 2,163 2022 1,743 2023 1,743 2024 1,743 Thereafter 8,966 Total $ 18,421

Derivative Instruments

Derivative Instruments	3 Months Ended
	Mar. 31, 2020
Derivative Instruments Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	Derivative InstrumentsThe Company uses derivative instruments, specifically, forward foreign exchange contracts, to manage the risk associated with the volatility of future cash flows. The foreign exchange contracts are used to mitigate the impact of exchange rate fluctuations on certain forecasted purchases of inventory and are designated as cash flow hedging instruments. As of March 31, 2020, the fair value of the Company's foreign currency derivatives, which is included on the Condensed Consolidated Balance Sheets in other assets, was $1,325. As of March 31, 2020, $1,178 of gains related to cash flow hedges are recorded in accumulated other comprehensive income, before tax, and are expected to be recognized in earnings at the same time the hedged items affect earnings. As of March 31, 2019, $488 of gains related to cash flow hedges were recorded in accumulated other comprehensive income, before tax. As of March 31, 2020, the Company's hedging activities were considered ineffective due to COVID-19 and, thus, gains of $176 related to ineffectiveness from hedging activities were recognized in the Condensed Consolidated Statements of (Loss) /Income.

Commitments, Contingencies and

Commitments, Contingencies and Other	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Other	Commitments, Contingencies and Other Future Minimum Royalty and Advertising Payments: The Company has minimum commitments related to the Company’s license agreements. The Company sources, distributes, advertises and sells pursuant to its exclusive license agreements with unaffiliated licensors. Royalty amounts under the license agreements are generally based on a stipulated percentage of sales, although most of these agreements contain provisions for the payment of minimum annual royalty amounts. The license agreements have various terms and some have additional renewal options, provided that minimum sales levels and certain other conditions are achieved. As of March 31, 2020 the Company had future minimum royalty and advertising payments of $12,350. Legal Proceedings: The Company has been named as a defendant in certain lawsuits in the normal course of business. In the opinion of management, after consulting with legal counsel, the liabilities, if any, resulting from these matters should not have a material effect on the Company's financial position or results of operations. It is the policy of management to disclose the amount or range of reasonably possible losses in excess of recorded amounts or cash flows.

Operating Segment Information

Operating Segment Information	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Operating Segment Information	Operating Segment InformationThe Company operates the following business segments: Wholesale Footwear, Wholesale Accessories/Apparel, Retail, First Cost and Licensing. The Wholesale Footwear segment, through sales to department stores, mid-tier retailers, mass market merchants, online retailers and specialty stores, derives revenue, both domestically and internationally, from sales of branded and private label women’s, men’s, girls’ and children’s footwear. The Wholesale Accessories/Apparel segment, which includes branded and private label handbags, apparel, belts and small leather goods as well as cold weather and selected other fashion accessories, derives revenue, both domestically and internationally, from sales to department stores, mid-tier retailers, mass market merchants, online retailers and specialty stores. Our Wholesale Footwear and Wholesale Accessories/Apparel segments, through revenue from certain territories within Asia, Europe, North America (excluding the United States) and Africa and, under special distribution arrangements, in various other territories within Australia, the Middle East, India, South and Central America and New Zealand and pursuant to a partnership agreement in Singapore. The Retail segment, through the operation of Company-owned retail stores in the United States, Canada and Mexico, our joint ventures in South Africa, China, Taiwan and Israel and the Company’s websites, derives revenue from sales of branded women’s, men’s and children’s footwear, accessories, apparel and licensed products to consumers. The First Cost segment represents activities of a subsidiary that earns commissions and design fees for serving as a buying agent of footwear products to mass-market merchandisers, mid-tier department stores and other retailers with respect to their purchase of footwear. In the Licensing segment, the Company generates revenue by licensing its Steve Madden®, Steven by Steve Madden® and Madden Girl® trademarks and other trademark rights for use in connection with the manufacture, marketing and sale of eyewear, outerwear, hosiery, activewear, sleepwear, jewelry, watches, hair accessories, umbrellas, bedding, luggage and fragrance. In addition, this segment licenses the Betsey Johnson® trademark for use in connection with the manufacture, marketing and sale of women's and children's apparel, hosiery, outerwear, sleepwear, activewear, jewelry, watches, bedding, luggage, umbrellas and household goods. The Licensing segment also licenses the Dolce Vita® trademark for use in connection with the manufacture, marketing and sale of swimwear. As of and for the three months ended, Wholesale Footwear Wholesale Accessories/Apparel Total Wholesale Retail First Cost Licensing Consolidated March 31, 2020 Total revenue $ 235,069 $ 67,672 $ 302,741 $ 52,943 $ 1,250 $ 2,234 $ 359,168 Gross profit 79,784 18,512 98,296 31,684 1,250 2,234 133,464 Income/(loss) from operations 29,091 (10,621) 18,470 (45,803) 148 937 (26,248) Segment assets $ 823,419 $ 113,100 936,519 186,383 16,561 6,441 1,145,904 Capital expenditures $ 2,650 $ 651 $ — $ — $ 3,301 March 31, 2019 Total revenue $ 276,587 $ 71,507 $ 348,094 $ 62,846 $ 2,358 $ 2,490 $ 415,788 Gross profit 98,322 21,916 120,238 36,759 2,358 2,490 161,845 Income/(loss) from operations 48,272 4,867 53,139 (9,706) (416) 1,643 44,660 Segment assets $ 837,947 $ 84,485 922,432 254,479 25,579 7,264 1,209,754 Capital expenditures $ 1,692 $ 1,707 $ — $ — $ 3,399 Revenues by geographic area are as follows: Three Months Ended March 31, 2020 2019 Domestic (a) $ 317,937 $ 368,433 International 41,231 47,355 Total $ 359,168 $ 415,788 (a) Includes revenues of $68,325 for the three months ended March 31, 2020 and $77,116 for the comparable period in 2019 related to sales to U.S. customers where the title is transferred outside the U.S. and the sale is recorded by our international entities.

Recent Accounting Pronouncement

Recent Accounting Pronouncements (Notes)	3 Months Ended
	Mar. 31, 2020
Recent Accounting Pronouncements [Abstract]
Recently Adopted Accounting Standards [Abstract]	Note S – Recent Accounting Pronouncements Recently Adopted In August 2018, the FASB issued Accounting Standards Update No. 2018-15, “Intangibles-Goodwill and Other-Internal-Use Software (Topic 350): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract.” This new guidance aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. ASU 2018-15 is effective January 1, 2020 and did not have any significant impact on the Company’s financial position or results of operations. In August 2018, the FASB issued Accounting Standards Update No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement.” This new guidance removes certain disclosure requirements related to the fair value hierarchy, modifies existing disclosure requirements related to measurement uncertainty and adds new disclosure requirements. The new disclosure requirements include disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. ASU 2018-13 is effective January 1, 2020 and did not have any significant impact on the Company’s financial position or results of operations.

Accounting Changes and Error Co

Accounting Changes and Error Corrections	3 Months Ended
	Mar. 31, 2020
Accounting Changes and Error Corrections [Abstract]
Reclassifications	Note C – Reclassification The Company reclassified commission and licensing fee income into Total Revenue and reclassified the respective expenses into Operating Expenses from previously labeled Commission and Licensing Fee Income - Net on the Company’s Condensed Consolidated Statements of Income for the 2019 period.

Property, Plant, and Equipment

Property, Plant, and Equipment	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Asset Impairment Charges	Note J – Impairment of Other Long-Lived assets Property and equipment and lease-related right-of-use assets, along with other long-lived assets, are evaluated for impairment periodically whenever triggering events or indicators exist that the carrying values may not be fully recoverable. As a result of the COVID-19 pandemic, the Company experienced lower than projected revenues and identified indicators of impairment for certain stores. The Company performed undiscounted cash flow analyses over the long-lived assets of certain stores with impairment indicators and compared it to the carrying value of those assets. Based on these undiscounted cash flow analyses, the Company determined that certain long-lived assets had carrying values that exceeded their estimated undiscounted cash flows. Fair values of the long-lived assets are estimated using an income approach based on management’s forecast of future cash flows derived from continued retail operations and the fair value of individual operating lease assets determined using estimated market rental rates. Significant estimates are used in determining future cash flows of each store over its remaining lease term including our expectations of future projected cash flows which include revenues, operating expenses, and market conditions. An impairment loss is recorded if the carrying amount of the long-lived asset exceeds its fair value. As a result, the Company recognized a pre-tax charge of $16,826 for impairment of its right-of-use assets and a pre-tax charge of $11,995 for impairment of its store fixed assets for the three months ended March 31, 2020. The charges were recorded in operating expenses in the consolidated statements of operations. The determination of estimated market rent used in the fair value estimate of the Company’s right-of-use assets included within the respective store long-lived assets requires significant management judgment. Changes in these estimates could have a significant impact on whether long-lived store assets should be further evaluated for impairment and could have a significant impact on the resulting impairment charge.

Extraordinary and Unusual Items

Extraordinary and Unusual Items	3 Months Ended
	Mar. 31, 2020
Unusual or Infrequent Items, or Both [Abstract]
Unusual or Infrequent Items, or Both, Disclosure	Note B - COVID-19 In December 2019, COVID-19 emerged and spread worldwide. The World Health Organization declared COVID-19 a pandemic in March 2020, resulting in federal, state and local governments and private entities mandating various restrictions, including the closure of non-essential businesses, travel restrictions, restrictions on public gatherings, stay at home orders and advisories and quarantining of people who may have been exposed to the virus. After closely monitoring and taking into consideration the guidance from federal, state and local governments, in March 2020, the Company temporarily closed all of its brick-and-mortar stores and its corporate offices in the U.S. and the vast majority of its brick-and-mortar stores and offices globally. Effective April 1, 2020, the Company temporarily furloughed a significant number of its employees. Employees with medical benefits will continue to receive those benefits at no personal cost for a duration to be determined by the Company. Remaining employees worked and continue to work remotely where possible. These and other factors have had and may continue to have a material impact on the Company's business, results of operations, financial position and cash flow. In response to the COVID-19 pandemic, the Company took precautionary measures to maintain adequate liquidity and financial flexibility by suspending share repurchases and the quarterly cash dividend; suspending salaries of our Founder and Creative and Design Chief, Steve Madden, our Chairman and Chief Executive Officer, Edward Rosenfeld, and our Board of Directors; reducing salaries by 30% for our President, Chief Financial Officer, Chief Operating Officer and Chief Merchandising Officer; reducing salaries by graduated amounts for all other employees earning over $100 per year; significantly scaling back on non-essential operating expenses; capital expenditures and planned inventory purchases; and drawing down $30,000 on its existing credit facility agreement as of March 2020. The Company experienced other adverse impacts as a result of the COVID-19 pandemic, including, but not limited to, charges from adjustments to the carrying amount of certain trademarks and long-lived asset impairment charges.

Basis of Reporting (Policies)

Basis of Reporting (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Basis of Accounting, Policy	Note A – Basis of Reporting The accompanying unaudited condensed consolidated financial statements of Steven Madden, Ltd. and subsidiaries (the “Company”) have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) that are considered necessary for a fair presentation of the financial position of the Company and the results of its operations and cash flows for the periods presented. Certain adjustments were made to prior years' amounts to conform to the 2020 presentation. The results of operations for the three-month period ended March 31, 2020 are not necessarily indicative of the operating results for the full year. These financial statements should be read in conjunction with the financial statements and related disclosures for the year ended December 31, 2019 included in the Annual Report of Steven Madden, Ltd. on Form 10-K filed with the SEC on March 2, 2020.
Use of Estimates, Policy [Policy Text Block]	Significant areas involving management estimates include variable consideration included in revenue, allowances for bad debts, inventory valuation, valuation of intangible assets, impairment of long-lived assets, litigation reserves and contingent payment liabilities. The Company estimates variable consideration for future customer chargebacks and markdown allowances, discounts, returns and other miscellaneous compliance-related deductions that relate to the current period sales. The Company evaluates anticipated chargebacks by reviewing several performance indicators of its major customers. These performance indicators, which include retailers’ inventory levels, sell-through rates and gross margin levels, are analyzed by management to estimate the amount of the anticipated customer allowance.
Marketable Securities, Policy [Policy Text Block]	Marketable Securities Marketable securities consist primarily of certificates of deposit and corporate bonds with maturities greater than three months and up to four years at the time of purchase. These securities, which are classified as available-for-sale, are carried at fair value, with unrealized gains and losses, net of any tax effect, reported in stockholders’ equity as accumulated other comprehensive income/(loss). Amortization of premiums and discounts is included in interest income. These securities are classified as current based upon their maturities. As of March 31, 2020, all bonds previously held by the Company reached maturity. For the three months ended March 31, 2020 and 2019, the amortization of bond premiums totaled $0 compared to $130. The value of these securities may fluctuate as a result of changes in market interest rates and credit risk. The schedule of maturities at March 31, 2020 and December 31, 2019 is as follows: Maturities as of Maturities as of 1 Year or Less 1 to 4 Years 1 Year or Less 1 to 4 Years Certificates of deposit $ 34,271 $ — $ 40,521 $ — Total $ 34,271 $ — $ 40,521 $ — For the three months ended March 31, 2020, losses of $0 were reclassified from accumulated other comprehensive income and recognized in the Condensed Consolidated Statements of Income in interest and other income compared to losses of $5 for the comparable period in 2019. As of March 31, 2020, there were no unrealized gains or losses, as all bonds previously held by the Company reached maturity. For the comparable period in 2019, current marketable securities included unrealized losses of $35.

Acquisitions Acquisition (Table

Acquisitions Acquisition (Tables)	3 Months Ended
	Mar. 31, 2020
Greats Brand Inc. [Member]
Business Acquisition [Line Items]
Schedule of Purchase Price Allocation [Table Text Block]	Cash $ 290 Accounts receivable 41 Inventory 1,387 Prepaid and other assets 6,447 Fixed assets 200 Trademark (1) 13,086 Customer relationships (2) 1,140 Accounts payable (1,963) Accrued expenses (1,055) Deferred tax liabilities long-term (3,463) Noncontrolling interest (1,611) Total fair value of assets acquired $ 14,499 (1) Trademark is indefinitely lived. (2) Customer relationships will be amortized over 20 years.
B. B. Dakota, Inc. [Member]
Business Acquisition [Line Items]
Schedule of Purchase Price Allocation [Table Text Block]	Cash $ 353 Accounts receivable 4,419 Inventory 6,696 Prepaid and other assets 855 Fixed assets 382 Trademark (1) 9,670 Customer relationships (2) 2,530 Accounts payable (2,885) Accrued expenses (2,893) Deferred tax liabilities long-term (2,735) Total fair value excluding goodwill 16,392 Goodwill 13,365 Net assets acquired $ 29,757 (1) Trademark is indefinitely lived. (2) Customer relationships will be amortized over 10 years.

Marketable Securities Marketabl

Marketable Securities Marketable Securities (Tables)	3 Months Ended
	Mar. 31, 2020
Marketable Securities [Abstract]
Available-for-sale Securities [Table Text Block]	The schedule of maturities at March 31, 2020 and December 31, 2019 is as follows: Maturities as of Maturities as of 1 Year or Less 1 to 4 Years 1 Year or Less 1 to 4 Years Certificates of deposit $ 34,271 $ — $ 40,521 $ — Total $ 34,271 $ — $ 40,521 $ —

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities	The Company’s financial assets and liabilities subject to fair value measurements as of March 31, 2020 and December 31, 2019 are as follows: March 31, 2020 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Assets: Cash equivalents $ 97,959 $ 97,959 $ — $ — Current marketable securities – available for sale 34,271 34,271 — — Forward contracts 1,325 — 1,325 — Total assets $ 133,555 $ 132,230 $ 1,325 $ — Liabilities: Contingent consideration $ 6,440 $ — $ — $ 6,440 Total liabilities $ 6,440 $ — $ — $ 6,440 December 31, 2019 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Assets: Cash equivalents $ 107,535 $ 107,535 $ — $ — Current marketable securities – available for sale 40,521 40,521 — — Total assets $ 148,056 $ 148,056 $ — $ — Liabilities: Contingent consideration $ 9,124 $ — $ — $ 9,124 Forward contracts 495 — 495 — Total liabilities $ 9,619 $ — $ 495 $ 9,124 Balance at January 1, Payments Acquisitions Adjustments (1) Balance at 2020 Liabilities: Contingent consideration $ 9,124 — — (2,684) $ 6,440 Balance at January 1, Payments Acquisitions Adjustments (2) Balance at December 31, 2019 Liabilities: Contingent consideration $ 3,000 — 9,124 (3,000) $ 9,124

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Lessee, Operating Lease, Disclosure [Table Text Block]	Lease Position The table below presents the lease-related assets and liabilities recorded on the balance sheet as of March 31, 2020 and December 31, 2019: Classification on the Balance Sheet March 31, 2020 December 31, 2019 Assets Noncurrent (1) (2) Operating lease right-of-use asset $ 127,187 $ 155,700 Liabilities Current Operating leases - current portion $ 37,517 $ 38,624 Noncurrent Operating leases - long-term portion 121,187 133,172 Total operating lease liabilities $ 158,704 $ 171,796 Weighted-average remaining lease term 5.3 years 5.5 years Weighted-average discount rate 4.4 % 4.4 % (1) During the first quarter of 2020, the Company recorded a pre-tax impairment charge related to the right-of-use assets of $16,826. (2) During the third quarter of 2019, the Company recorded a pre-tax impairment charge related to the right-of-use assets of $1,883.
Lease, Cost [Table Text Block]	Lease Costs The table below presents certain information related to lease costs during the three months ended March 31, 2020 and 2019: Three Months Ended March 31, 2020 2019 Operating lease cost $ 11,383 $ 11,357 Short-term lease cost 13 7 Less: sublease income 201 — Total lease cost $ 11,195 $ 11,364
Schedule of Leases Supplemental Cash Flows	Other Information The table below presents supplemental cash flow information related to leases as of the three months ended March 31, 2020 and 2019: Three Months Ended March 31, 2020 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows used for operating leases $ 11,545 $ 11,521
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Undiscounted Cash Flows The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the lease liabilities recorded on the balance sheet as of March 31, 2020: 2020 (remaining nine months) $ 33,599 2021 39,223 2022 30,487 2023 21,703 2024 18,008 Thereafter 35,504 Total minimum lease payments 178,524 Less: interest 19,820 Present value of lease liabilities $ 158,704

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule Of Share Based Compensation Shares Authorized Under Stock Plans Issued And Avaliability	The following table summarizes the number of shares of common stock authorized for issuance under the 2019 Plan, the number of stock-based awards granted (net of expired or cancelled awards) under the 2019 Plan and the number of shares of common stock available for the grant of stock-based awards under the 2019 Plan: Common stock authorized 11,000,000 Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled awards (1,849,578) Common stock available for grant of stock-based awards as of March 31, 2020 9,150,422
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	Total equity-based compensation for the three months ended March 31, 2020 and 2019 is as follows: Three Months Ended March 31, 2020 2019 Restricted stock $ 4,864 $ 4,617 Stock options 822 1,054 Total $ 5,686 $ 5,671
Schedule Of Cash Proceeds And Intrinsic Values For Stock Options Exercised	Cash proceeds and intrinsic values related to total stock options exercised during the three months ended March 31, 2020 and 2019 are as follows: Three Months Ended March 31, 2020 2019 Proceeds from stock options exercised $ 874 $ 722 Intrinsic value of stock options exercised $ 737 $ 329
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Method Used	The following weighted average assumptions were used for stock options granted during the three months ended March 31, 2020 and 2019: 2020 2019 Volatility 33.9% to 37.6% 32.4% to 33.4% Risk free interest rate 0.5% to 1.6% 2.4% to 2.5% Expected life in years 3.0 to 5.0 3.0 to 5.0 Dividend yield 1.5% 1.7% Weighted average fair value $10.22 $7.88
Schedule of Share-based Compensation, Stock Options, Activity	Activity relating to stock options granted under the Company’s plans during the three months ended March 31, 2020 is as follows: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2020 2,802,000 $ 26.85 Granted 274,000 42.65 Exercised (48,000) 20.55 Forfeited (14,000) 32.02 Outstanding at March 31, 2020 3,014,000 $ 28.36 4.1 years $ 136 Exercisable at March 31, 2020 1,970,000 $ 26.98 3.7 years $ 131
Schedule of Nonvested Share Activity	The following table summarizes restricted stock activity during the three months ended March 31, 2020 and 2019: 2020 2019 Number of Shares Weighted Average Fair Value at Grant Date Number of Shares Weighted Average Fair Value at Grant Date Outstanding at January 1, 4,427,000 $ 19.84 5,135,000 $ 18.42 Granted 366,000 34.69 518,000 32.45 Vested (219,000) 27.15 (187,000) 25.09 Forfeited (9,000) 32.84 (11,000) 28.19 Outstanding at March 31, 4,565,000 $ 20.66 5,455,000 $ 19.48

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following is a summary of the carrying amount of goodwill by reporting unit as of March 31, 2020: Wholesale Net Carrying Amount Footwear Accessories/ Apparel Retail Balance at January 1, 2020 $ 91,572 $ 62,688 $ 17,089 $ 171,349 Purchase accounting adjustment — — (2,591) (2,591) Translation and other (1,670) — (1,233) (2,903) Balance at March 31, 2020 $ 89,902 $ 62,688 $ 13,265 $ 165,855
Schedule of Indentifiable Intangible Assets	The following table details identifiable intangible assets as of March 31, 2020: Estimated Lives Cost Basis Accumulated Amortization (1) Impairment (2) Net Carrying Amount Trade names 6–10 years $ 8,770 $ 8,770 $ — $ — Customer relationships 10–20 years 38,980 20,559 — 18,421 47,750 29,329 — 18,421 Re-acquired right indefinite 35,200 10,462 — 24,738 Trademarks indefinite 115,481 125 9,518 105,838 $ 198,431 $ 39,916 $ 9,518 $ 148,997 (1) Includes the effect of foreign currency translation related primarily to the movements of the Canadian dollar and Mexican peso in relation to the U.S. dollar. (2) Impairment charges of $8,615, $456 and $447 were recorded in the first quarter of 2020 related to the Company's Cejon, GREATS and Jocelyn trademarks, respectively. As a result of the COVID-19 pandemic and decline in the macroeconomic environment, the Company performed an interim impairment analysis as of March 31, 2020 that resulted in $9,518 of impairment charges. The Company evaluates its goodwill and intangible assets for indicators of impairment at least annually in the third quarter of each year or whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. Given the substantial reduction in sales and the reduced cash flow projections as a result of the COVID-19 pandemic, the Company determined that impairment indicators were present and that an impairment assessment was warranted for goodwill and indefinite-lived intangible assets. As a result, the Company performed an interim assessment of goodwill, assigned to its reporting units using a quantitative approach as of March 31, 2020 and an interim assessment of indefinite-lived intangible assets using a quantitative approach as of March 31, 2020. In conducting the interim goodwill assessment, the estimated fair values of the Company's reporting units were determined using discounted cash flows and market comparisons. Based on the results of the impairment assessment, the Company concluded that the fair values of its reporting units significantly exceeded their respective carrying values and therefore no goodwill impairment charges were recorded. In evaluating indefinite-lived intangible assets, estimated fair values were determined using discounted cash flows and supported comparable royalty rates. Based on the results of the quantitative impairment assessment, the Company concluded that the fair values of certain trademarks were below their respective carrying values, which resulted in $9,518 of impairment charges.
Schedule of Intangible Assets, Future Amortization Expense	The estimated future amortization expense for intangibles as of March 31, 2020 is as follows: 2020 (remaining nine months) $ 2,063 2021 2,163 2022 1,743 2023 1,743 2024 1,743 Thereafter 8,966 Total $ 18,421

Operating Segment Information (

Operating Segment Information (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	As of and for the three months ended, Wholesale Footwear Wholesale Accessories/Apparel Total Wholesale Retail First Cost Licensing Consolidated March 31, 2020 Total revenue $ 235,069 $ 67,672 $ 302,741 $ 52,943 $ 1,250 $ 2,234 $ 359,168 Gross profit 79,784 18,512 98,296 31,684 1,250 2,234 133,464 Income/(loss) from operations 29,091 (10,621) 18,470 (45,803) 148 937 (26,248) Segment assets $ 823,419 $ 113,100 936,519 186,383 16,561 6,441 1,145,904 Capital expenditures $ 2,650 $ 651 $ — $ — $ 3,301 March 31, 2019 Total revenue $ 276,587 $ 71,507 $ 348,094 $ 62,846 $ 2,358 $ 2,490 $ 415,788 Gross profit 98,322 21,916 120,238 36,759 2,358 2,490 161,845 Income/(loss) from operations 48,272 4,867 53,139 (9,706) (416) 1,643 44,660 Segment assets $ 837,947 $ 84,485 922,432 254,479 25,579 7,264 1,209,754 Capital expenditures $ 1,692 $ 1,707 $ — $ — $ 3,399
Schedule of Revenues, by Geographic Area	Three Months Ended March 31, 2020 2019 (Loss)/income before provision for income taxes $ (25,202) $ 45,852 Income tax (benefit)/expense $ (7,401) $ 10,587 Effective tax rate 29.4 % 23.1 % Revenues by geographic area are as follows: Three Months Ended March 31, 2020 2019 Domestic (a) $ 317,937 $ 368,433 International 41,231 47,355 Total $ 359,168 $ 415,788 (a) Includes revenues of $68,325 for the three months ended March 31, 2020 and $77,116 for the comparable period in 2019 related to sales to U.S. customers where the title is transferred outside the U.S. and the sale is recorded by our international entities.

Acquisitions (Detail)

Acquisitions (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Mar. 31, 2020	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Business Combination, Contingent Consideration, Liability	$ 6,440		$ 9,124	$ 3,000
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value	$ 298
Adjustment to Purchase Price of Acquisition		$ 419
Adjustment to Purchase Price of Acquisition		$ 419
Greats Brand Inc. [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years
Business Acquisition, Percentage of Voting Interests Acquired		90.00%
Payments to Acquire Businesses, Gross		$ 12,829
Business Combination, Contingent Consideration, Liability	$ 1,670
Payments to Acquire Businesses, Net of Cash Acquired		14,209
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents		290
Business Combination, Acquired Receivable, Fair Value		41
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory		1,387
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets		6,447
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		200
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable		(1,963)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities		(1,055)
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value		(1,611)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net		14,499
shoo:FutureContingentPayment		5,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities		$ (3,463)
B. B. Dakota, Inc. [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Payments to Acquire Businesses, Gross		$ 24,568
Business Combination, Contingent Consideration, Liability	$ 4,770	4,770
Payments to Acquire Businesses, Net of Cash Acquired		29,404
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents		353
Business Combination, Acquired Receivable, Fair Value		4,419
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory		6,696
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets		855
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		382
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable		(2,885)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities		(2,893)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net		16,392
Goodwill – net		13,365
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net		29,757
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities		(2,735)
Customer Relationships [Member] | Greats Brand Inc. [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired		1,140
Customer Relationships [Member] | B. B. Dakota, Inc. [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired		2,530
Trademarks [Member] | Greats Brand Inc. [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets Acquired		13,086
Trademarks [Member] | B. B. Dakota, Inc. [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets Acquired		$ 9,670

Factor Receivable (Detail)

Factor Receivable (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Line of Credit Facility, Collateral	85.00%
Line of Credit Facility, Maximum Borrowing Capacity	$ 30,000
Letters Of Credit SubLimit Capacity Amount	$ 15,000
Debt Instrument, Basis Spread on Variable Rate	0.50%
Factoring Fee	0.20%
Line of Credit Facility, Maximum Month-end Outstanding Amount	$ 29,100	$ 0	$ 0
Line of Credit Facility, Increase (Decrease), Net	50,000
Letters of Credit Borrowing Capacity	$ 30,000
First Cost and Private Label business [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Factoring Fee	0.14%
London Interbank Offered Rate (LIBOR) [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.50%

Marketable Securities (Detail)

Marketable Securities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Marketable Securities [Abstract]
Available-for-sale Securities, Gross Realized Gains		$ 5
Available-for-sale Securities, Gross Unrealized Loss		35
Investment Income, Amortization of Premium	$ 0	$ 130

Marketable Securities Marketa_2

Marketable Securities Marketable Securities Table (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Gross Unrealized Loss	$ 35
Available-for-sale Securities, Current	$ 61,383	$ 34,271	$ 40,521
Available-for-sale Securities, Noncurrent		0	0
Certificates of Deposit [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Current		34,271	40,521
Available-for-sale Securities, Noncurrent		$ 0	$ 0

Fair Value Measurement (Detail)

Fair Value Measurement (Detail) - (Table) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2019	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award Options Vested In Period	388,479	403,687
Business Acquisition, Contingent Consideration, Actual Cash Payment			$ 7,000	$ 0
Assets:
Cash Equivalents	$ 97,959			107,535
Available-for-sale Securities, Current	34,271	$ 61,383		40,521
Current marketable securities – available for sale				40,521
Notes Receivable, Related Parties, Noncurrent	1,463	1,835		1,558
Available-for-sale Securities, Noncurrent	0			0
Total assets	133,555
Contingent payment liability	(6,440)			(9,124)			$ (3,000)
Business Acquisition, Contingent Consideration, Change in Estimate	2,684
Liabilities:
Total liabilities	6,440			9,619
Foreign Currency Contracts, Liability, Fair Value Disclosure				495
Foreign Currency Contract, Asset, Fair Value Disclosure	$ 1,325
Available-for-sale Securities, Gross Unrealized Loss		$ 35
Share based compensation arrangement by share based payment award options exercisable during period weighted average exercise price - in dollars per share	$ 26.04	$ 26.52
Repayment of Notes Receivable from Related Parties	$ (102)	$ (102)
Increase (Decrease) in Accrued Interest Receivable, Net	(8)	(10)
Indefinite-Lived Trademarks	105,838
Loss on disposal of fixed assets	9,518	0
Trademark Implied Fair Value	31,080
Operating Lease, Right-of-Use Asset	127,187	$ 181,896		155,700		$ 194,100
Right of Use Asset Subject to Impairment Carrying Value	60,661
Property, Plant, & Equipment Subject to Impairment Carrying Value	12,292
Right of Use Asset Fair Value	43,835
Property, Plant, & Equipment Fair Value	297
Right of Use Asset and PP&E Impairment Charges	28,821
Trademark Subject to Impairment Carrying Value	40,598
Retail [Member]
Liabilities:
Impairment of Intangible Assets (Excluding Goodwill)	456
Wholesale Accessories [Member]
Liabilities:
Impairment of Intangible Assets (Excluding Goodwill)	9,062
Trademarks [Member]
Liabilities:
Loss on disposal of fixed assets	9,518
Fair Value [Member]
Assets:
Total assets				148,056
Contingent payment liability	(6,440)			(9,124)			$ (3,000)
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash Equivalents	97,959			107,535
Current marketable securities – available for sale	34,271			40,521
Total assets	132,230			148,056
Contingent payment liability	0			0
Liabilities:
Total liabilities	0			0
Foreign Currency Contracts, Liability, Fair Value Disclosure				0
Fair Value, Inputs, Level 2 [Member]
Assets:
Cash Equivalents	0			0
Current marketable securities – available for sale	0			0
Total assets	1,325			0
Contingent payment liability	0			0
Liabilities:
Total liabilities	0			495
Foreign Currency Contracts, Liability, Fair Value Disclosure				495
Foreign Currency Contract, Asset, Fair Value Disclosure	1,325
Fair Value, Inputs, Level 3 [Member]
Assets:
Cash Equivalents	0			0
Current marketable securities – available for sale	0			0
Total assets	0			0
Contingent payment liability	(6,440)			(9,124)
Liabilities:
Total liabilities	6,440			9,124
Foreign Currency Contracts, Liability, Fair Value Disclosure				0
Changes Measurement [Member]
Assets:
Business Acquisition, Contingent Consideration, Change in Estimate				$ 3,000
Greats Brand Inc. [Member]
Assets:
Contingent payment liability	$ (1,670)
Liabilities:
Discount Rate - Fair Value of Contingent Liability	12.50%
Loss on disposal of fixed assets	$ 456
B. B. Dakota, Inc. [Member]
Assets:
Contingent payment liability	$ (4,770)				$ (4,770)
Liabilities:
Discount Rate - Fair Value of Contingent Liability	19.50%

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Sep. 30, 2019	Dec. 31, 2019	Jan. 01, 2019
Leases [Abstract]
Impairment of Leasehold			$ 1,883
Operating Lease, Payments	$ 11,545	$ 11,521
Prepaid expenses and other current assets	24,194	27,695		$ 22,066
Lessee, Operating Lease, Liability, Payments, Due	33,599
Operating Lease, Cost	11,383	11,357
Short-term Lease, Cost	13	7
Sublease Income	201	0
Operating Lease, Right-of-Use Asset	$ 127,187	181,896		$ 155,700	$ 194,100
Operating Lease, Weighted Average Remaining Lease Term	5 years 3 months 18 days			5 years 6 months
Operating Lease, Weighted Average Discount Rate, Percent	4.40%			4.40%
Operating Lease, Liability, Current	$ 37,517	37,696		$ 38,624
Operating Lease, Liability, Noncurrent	121,187	158,102		133,172
Operating Lease, Liability	158,704			$ 171,796	$ 209,000
Lease, Cost	11,195	11,364
Lessee, Operating Lease, Liability, Payments, Due Year Two	39,223
Lessee, Operating Lease, Liability, Payments, Due Year Three	30,487
Lessee, Operating Lease, Liability, Payments, Due Year Four	21,703
Lessee, Operating Lease, Liability, Payments, Due Year Five	18,008
Lessee, Operating Lease, Liability, Payments, Due after Year Five	35,504
Lessee, Operating Lease, Liability, Payments, Due	178,524
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	19,820
Operating Lease, Liability	158,704
Tangible Asset Impairment Charges	11,995	0
Operating Lease, Impairment Loss	$ 16,826	$ 0

Share Repurchase Program Share

Share Repurchase Program Share Repurchse Program (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Apr. 24, 2019
Stock Repurchase Program, Authorized Amount	$ 111,590
Shares Paid for Tax Withholding for Share Based Compensation	109,291
Stock Repurchased During Period, Shares	879,000	525,000
Stock Repurchased During Period, Value	$ 25,370
Stock Repurchase Program, Remaining Authorized Repurchase Amount			$ 200,000
Treasury Stock Acquired, Average Cost Per Share	$ 34.49
Payments Related to Tax Withholding for Share-based Compensation	$ 3,769
Common Stock [Member]
Stock Repurchased During Period, Shares	769,526
Treasury Stock Acquired, Average Cost Per Share	$ 32.97

Net Income Per Share of Commo_2

Net Income Per Share of Common Stock (Detail) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures	357,000	507,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	4,565,000	5,455,000	4,427,000	5,135,000
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	513,000	65,000
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,769,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ (25,202)	$ 45,852
(Benefit)/provision for income taxes (Note M)	$ (7,401)	$ 10,587
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent	29.40%	23.10%

Stock-Based Compensation (Detai

Stock-Based Compensation (Detail) - (Table 1) - shares	3 Months Ended
	Mar. 31, 2020	May 24, 2019
Share-based Payment Arrangement [Abstract]
Common stock authorized		11,000,000
Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled	(1,849,578)
Common stock available for grant of stock-based awards as of June 30, 2012	9,150,422

Stock-Based Compensation (Det_2

Stock-Based Compensation (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Total	$ 5,686	$ 5,671
Restricted Stock [Member]
Allocated Share-based Compensation Expense	4,864	4,617
Stock Options [Member]
Allocated Share-based Compensation Expense	$ 822	$ 1,054

Stock-Based Compensation (Det_3

Stock-Based Compensation (Detail) - (Table 3) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Payment Arrangement [Abstract]
Proceeds from stock options exercised	$ 874	$ 722
Intrinsic value of stock options exercised	$ 737	$ 329

Stock-Based Compensation (Det_4

Stock-Based Compensation (Detail) - (Table 4) - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	33.90%	32.40%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	37.60%	33.40%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	1.60%	2.50%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	0.50%	2.40%
Dividend yield	1.50%	1.70%
Weighted average fair value	$ 10.22	$ 7.88
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	3 years	3 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	5 years	5 years

Stock-Based Compensation (Det_5

Stock-Based Compensation (Detail) - (Table 5) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at January 1, 2012	2,802,000
Outstanding at January 1, 2012 (in Dollars per share)	$ 26.85
Granted	274,000
Granted (in Dollars per share)	$ 42.65
Exercised	(48,000)	(32,000)
Exercised (in Dollars per share)	$ 20.55
Cancelled/Forfeited	14,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$ 32.02
Outstanding at June 30, 2012	3,014,000
Outstanding at June 30, 2012 (in Dollars per share)	$ 28.36
Outstanding at June 30, 2012	4 years 1 month 6 days
Outstanding at June 30, 2012 (in Dollars)	$ 136
Exercisable at June 30, 2012	1,970,000
Exercisable at June 30, 2012 (in Dollars per share)	$ 26.98
Exercisable at June 30, 2012	3 years 8 months 12 days
Exercisable at June 30, 2012 (in Dollars)	$ 131

Stock-Based Compensation (Det_6

Stock-Based Compensation (Detail) - (Table 6) - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested at January 1	4,427,000	5,135,000
Non-vested at January 1 (in Dollars per share)	$ 19.84	$ 18.42
Granted	366,000	518,000
Granted (in Dollars per share)	$ 34.69	$ 32.45
Vested	(219,000)	(187,000)
Vested (in Dollars per share)	$ 27.15	$ 25.09
Forfeited	(9,000)	(11,000)
Non-vested at March 31	4,565,000	5,455,000
Non-vested at March 31 (in Dollars per share)	$ 20.66	$ 19.48
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 32.84	$ 28.19

Stock-Based Compensation (Det_7

Stock-Based Compensation (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	May 24, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Treasury Stock Acquired, Average Cost Per Share	$ 34.49
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized			11,000,000
Share Based Compensation Arrangement By Share Based Payment Award Options Vested In Period	388,479	403,687
Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable During Period Weighted Average Exercise Price (in Dollars per share)	$ 26.04	$ 26.52
Share Based Compensation Arrangement By Share-Based Payment Award Equity Options Nonvested Number	1,042,871
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	2 years 2 months 12 days
Employee Service Share Based Compensation Nonvested Restricted Awards Total Compensation Cost Not Yet Recognized Period For Recognition	3 years 10 months 24 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	274,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 4,539
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period	562,500
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 61,286
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period	3,347,390
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Treasury Stock Acquired, Average Cost Per Share	$ 32.97

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Detail) - (Table 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Goodwill – net	$ 165,855	$ 171,349	$ 148,345
Goodwill [Roll Forward]
Goodwill, Purchase Accounting Adjustments	(2,591)
Goodwill, Foreign Currency Translation Gain (Loss)	(2,903)
Wholesale Footwear [Member]
Goodwill – net	89,902	91,572
Goodwill [Roll Forward]
Goodwill, Purchase Accounting Adjustments	0
Goodwill, Foreign Currency Translation Gain (Loss)	(1,670)
Wholesale Accessories [Member]
Goodwill – net	62,688	62,688
Goodwill [Roll Forward]
Goodwill, Purchase Accounting Adjustments	0
Goodwill, Foreign Currency Translation Gain (Loss)	0
Retail [Member]
Goodwill – net	13,265	$ 17,089
Goodwill [Roll Forward]
Goodwill, Purchase Accounting Adjustments	(2,591)
Goodwill, Foreign Currency Translation Gain (Loss)	$ (1,233)

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Finite-Lived Trade Names, Gross	$ 8,770
Finite-Lived Customer Lists, Gross	38,980
Finite-Lived Intangible Assets, Accumulated Amortization	29,329
Impairment of Intangible Assets, Finite-lived	0
Accumulated amortization	39,916
Finite-Lived Intangible Assets, Gross	47,750
Indefinite-Lived Contractual Rights	24,738
Loss on disposal of fixed assets	9,518	$ 0
Finite-Lived Intangible Assets, Net	18,421
Indefinite-Lived Trademarks	105,838
Intangible Assets, Gross (Excluding Goodwill)	198,431
Intangibles – net	$ 148,997	$ 141,620	$ 162,709
Greats Brand Inc. [Member]
Estimated Lives	20 years
Loss on disposal of fixed assets	$ 456
Jocelyn [Member]
Loss on disposal of fixed assets	447
Cejon [Member]
Loss on disposal of fixed assets	8,615
Re-acquired right [Member]
Accumulated amortization	10,462
Indefinite-lived Intangible Assets (Excluding Goodwill)	35,200
Trademarks [Member]
Accumulated amortization	125
Loss on disposal of fixed assets	9,518
Indefinite-lived Intangible Assets (Excluding Goodwill)	115,481
Trade names [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	8,770
Finite-Lived Intangible Assets, Net	0
Customer relationships [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	20,559
Finite-Lived Intangible Assets, Net	$ 18,421
Minimum [Member] | Trade names [Member]
Estimated Lives	6 years
Minimum [Member] | Customer relationships [Member]
Estimated Lives	10 years
Maximum [Member] | Trade names [Member]
Estimated Lives	10 years
Maximum [Member] | Customer relationships [Member]
Estimated Lives	20 years

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Detail) - (Table 3) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 891	$ 1,334
Stock Repurchased During Period, Shares	879,000	525,000
Loss on disposal of fixed assets	$ 9,518	$ 0
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Finite-Lived Intangible Assets, Amortization Expense, Remainder of Fiscal Year	2,063
2014	2,163
2015	1,743
2016	1,743
2017	1,743
Thereafter	8,966
Total	18,421
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Loss on disposal of fixed assets	9,518
Trade Names [Member]
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Total	$ 0
Common Stock [Member]
Finite-Lived Intangible Assets [Line Items]
Stock Repurchased During Period, Shares	769,526

Derivative Instruments Derivati

Derivative Instruments Derivative Instruments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Derivative Instruments [Abstract]
Foreign Currency Contract, Asset, Fair Value Disclosure	$ 1,325
Accumulated Unrealized Gain (Loss) on Cash Flow Hedging Instruments	1,178	$ 488
Derivative, Net Hedge Ineffectiveness Gain (Loss)	$ 176

Commitments, Contingencies an_2

Commitments, Contingencies and Other Commitments (Details) $ in Thousands	Mar. 31, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
Other Commitment	$ 12,350

Operating Segment Information_2

Operating Segment Information (Detail) - (Table 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
43921
Total revenue	$ 359,168	$ 415,788
Gross profit	133,464	161,845
Operating Income (Loss)	(26,248)	44,660
Segment assets	1,145,904	1,209,754	$ 1,278,647
Capital expenditures	3,301	3,399
Wholesale Footwear [Member]
43921
Total revenue	235,069	276,587
Gross profit	79,784	98,322
Operating Income (Loss)	29,091	48,272
Segment assets	823,419	837,947
Wholesale Accessories [Member]
43921
Total revenue	67,672	71,507
Gross profit	18,512	21,916
Operating Income (Loss)	(10,621)	4,867
Segment assets	113,100	84,485
Total Wholesale [Member]
43921
Total revenue	302,741	348,094
Gross profit	98,296	120,238
Operating Income (Loss)	18,470	53,139
Segment assets	936,519	922,432
Capital expenditures	2,650	1,692
Retail [Member]
43921
Total revenue	52,943	62,846
Gross profit	31,684	36,759
Operating Income (Loss)	(45,803)	(9,706)
Segment assets	186,383	254,479
Capital expenditures	651	1,707
First Cost Member
43921
Total revenue	1,250	2,358
Gross profit	1,250	2,358
Operating Income (Loss)	148	(416)
Segment assets	16,561	25,579
Capital expenditures	0	0
Licensing [Member]
43921
Total revenue	2,234	2,490
Gross profit	2,234	2,490
Operating Income (Loss)	937	1,643
Segment assets	6,441	7,264
Capital expenditures	$ 0	$ 0

Operating Segment Information_3

Operating Segment Information (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Segment Reporting Information [Line Items]
Domestic	$ 359,168	$ 415,788
Domestic Destination [Member]
Segment Reporting Information [Line Items]
Domestic	317,937	368,433
Non-US [Member]
Segment Reporting Information [Line Items]
Domestic	41,231	47,355
Geographical [Member]
Segment Reporting Information [Line Items]
Domestic	$ 68,325	$ 77,116

Property, Plant, and Equipment

Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Tangible Asset Impairment Charges	$ 11,995	$ 0

Extraordinary and Unusual Ite_2

Extraordinary and Unusual Items (Details) $ in Thousands	Mar. 31, 2020USD ($)
Unusual or Infrequent Items, or Both [Abstract]
Line of Credit Facility, Maximum Borrowing Capacity	$ 30,000
Salary Reduction Percentage for Executives	30.00%
Salary Reduction for Non-Executive Employees	$ 100