Steven Madden (SHOO) 10-Q 6 May 21 2021 Q1 Quarterly report Financial data

Cover Page

Cover Page - $ / shares	3 Months Ended
	Mar. 31, 2021	Apr. 30, 2021	Dec. 31, 2020	Mar. 31, 2020
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		82,756,966
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, 2021
Document Transition Report	false
Entity File Number	0-23702
Document Fiscal Year Focus	2021
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	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Current assets:
Cash and cash equivalents	$ 233,202	$ 247,864	$ 211,138
Short-term investments	39,788	39,302	34,271
Accounts receivable, net of allowances of $9,730, $8,943 and $9,055	34,722	25,044	30,143
Factor accounts receivable	285,162	252,671	231,408
Inventories	106,561	101,420	102,265
Prepaid expenses and other current assets	16,667	17,415	24,194
Income tax receivable and prepaid taxes	18,429	14,525	7,373
Total current assets	734,531	698,241	640,792
Note receivable – related party	1,081	1,180	1,463
Property and equipment, net	40,458	43,268	52,206
Operating Lease, Right-of-Use Asset	99,510	101,379	127,187
Deposits and other	5,216	4,822	2,982
Deferred Tax Assets, Net	5,414	5,415	6,422
Goodwill – net	167,979	168,265	165,855
Intangibles – net	114,754	115,191	148,997
Total Assets	1,168,943	1,137,761	1,145,904
Current liabilities:
Accounts payable	99,007	73,904	76,284
Accrued expenses	120,253	118,083	87,698
Advances from factor			29,100
Operating Lease, Liability, Current	33,359	34,257	37,517
Income taxes payable	0	5,799	0
Business Combination, Contingent Consideration, Liability, Current	113	0	0
Accrued incentive compensation	3,761	3,873	2,113
Liabilities, Current	256,493	235,916	232,712
Business Combination, Contingent Consideration, Liability, Noncurrent	564	207	6,440
Operating Lease, Liability, Noncurrent	96,246	98,592	121,187
Deferred Tax and Other Liabilities, Noncurrent	2,767	2,562	3,961
Other liabilities	12,105	10,115	7,980
Liabilities	368,175	347,392	372,280
STOCKHOLDERS’ EQUITY
Common stock – $.0001 par value, 245,000 shares authorized, 133,477, 133,247 and 133,159 shares issued, 82,692, 82,616 and 83,046 shares outstanding	8	8	6
Additional paid-in capital	485,556	478,463	460,777
Retained earnings	1,288,322	1,279,550	1,280,496
Accumulated other comprehensive loss	(28,529)	(29,164)	(45,245)
Treasury stock – 50,785, 50,631 and 50,113 shares at cost	(957,829)	(952,271)	(934,827)
Stockholders' Equity Attributable to Parent	787,528	776,586	761,207
Noncontrolling interest	13,240	13,783	12,417
Total stockholders’ equity	800,768	790,369	773,624
Total Liabilities and Stockholders’ Equity	1,168,943	1,137,761	1,145,904
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, 2021	Dec. 31, 2020	Mar. 31, 2020
Allowances for Accounts Receivable (in dollars)	$ 9,730	$ 8,943	$ 9,055
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	245,000,000
Common stock, shares issued	133,513,000	133,247,000	133,159,000
Common stock, shares outstanding	82,728,000	82,616,000	83,046,000
Treasury stock-shares at cost	50,785,000	50,631,000	50,113,000
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, 2021	Mar. 31, 2020
Revenue from Contract with Customer, Excluding Assessed Tax	$ 358,901	$ 355,684
Other Income	2,124	3,484
Total revenue	361,025	359,168
Cost of Goods and Services Sold	221,921	225,704
Gross profit	139,104	133,464
Operating expenses	110,448	121,373
Impairment of store fixed assets and lease right-of-use assets	612	28,821
Other Asset Impairment Charges		9,518
Operating Income (Loss)	28,044	(26,248)
Interest and other (expense)/income – net	(37)	1,046
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	28,007	(25,202)
Provision/(benefit) for income taxes (Note L)	5,676	(7,401)
Net income	$ 22,331	$ (17,801)
Basic net income per share (in dollars per share)	$ 0.27	$ (0.22)
Diluted net income per share (in dollars per share)	$ 0.26	$ (0.22)
Basic weighted average common shares outstanding	79,038	78,875
Effect of dilutive securities – options/restricted stock	2,851	0
Weighted Average Number of Shares Outstanding, Diluted	81,889	78,875
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15	$ 0.15
Noncontrolling Interest
Less: net income attributable to noncontrolling interest	$ 1,134	$ (350)
Retained Earnings
Net Income (Loss) Attributable to Parent	$ 21,197	$ (17,451)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income	$ 22,331	$ (17,801)
Foreign currency translation adjustment, Pre-tax	(302)	(15,650)
Foreign currency translation adjustment, Tax	0	0
Other comprehensive income:
Foreign currency translation adjustment, After-tax	(302)	(15,650)
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, before Tax, Portion Attributable to Parent	875	1,676
Gain (loss) on cash flow hedging derivatives, Tax	(252)	(489)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	623	1,187
Total other comprehensive (loss), Pre-tax	573	(13,974)
Total other comprehensive (loss), Tax	(252)	(489)
Total other comprehensive (loss), After-tax	321	(14,463)
Comprehensive income	22,652	(32,264)
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	820	(8)
Comprehensive income attributable to Steven Madden, Ltd.	$ 21,832	$ (32,256)

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Equity Statement - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	AOCI Attributable to Parent	Treasury Stock	Noncontrolling Interest
Common Stock, Shares, Outstanding		83,520,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,477, 133,247 and 133,159 shares issued, 82,692, 82,616 and 83,046 shares outstanding		$ 6
Additional paid-in capital			$ 454,217
Retained earnings				$ 1,310,406
Accumulated other comprehensive loss					$ (30,440)
Treasury Stock, 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		(879,000)				(879,000)
Payments for Repurchase of Common Stock	(29,139)					$ 29,139
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		48,000
Stock Issued During Period, Value, Stock Options Exercised	874		874
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures		357,000
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	5,686		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				1,187
Dividends, Common Stock, Cash	(12,459)			(12,459)
Net Income (Loss) Attributable to Parent				(17,451)
Less: net income attributable to noncontrolling interest							(350)
Net income	(17,801)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax	$ 489
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15
Common Stock, Shares, Outstanding	83,046,000	83,046,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,477, 133,247 and 133,159 shares issued, 82,692, 82,616 and 83,046 shares outstanding	$ 6	$ 6
Additional paid-in capital	460,777		460,777
Retained earnings	1,280,496			1,280,496
Accumulated other comprehensive loss	$ (45,245)				(45,245)
Treasury Stock, Shares	50,113,000					50,113,000
Treasury Stock, Value	$ (934,827)					$ (934,827)
Noncontrolling interest	12,417						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)						(298)
Common Stock, Shares, Outstanding	82,616,000	82,616,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,477, 133,247 and 133,159 shares issued, 82,692, 82,616 and 83,046 shares outstanding	$ 8	$ 8
Additional paid-in capital	478,463		478,463
Retained earnings	1,279,550			1,279,550
Accumulated other comprehensive loss	$ (29,164)				(29,164)
Treasury Stock, Shares	50,631,000					50,631,000
Treasury Stock, Value	$ (952,271)					$ 952,271
Noncontrolling interest	13,783						13,783
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	790,369
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, Tax	0
Stock Repurchased During Period, Shares		(154,000)				(154,000)
Payments for Repurchase of Common Stock	$ (5,558)					$ 5,558
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	65,000	65,000
Stock Issued During Period, Value, Stock Options Exercised	$ 1,554		1,554
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures		165,000
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	5,539		5,539
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax					12
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest							(314)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(302)
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	623				623
Dividends, Common Stock, Cash	(12,425)			(12,425)
Net Income (Loss) Attributable to Parent				21,197
Less: net income attributable to noncontrolling interest							1,134
Net income	22,331
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax	$ 252
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15
Common Stock, Shares, Outstanding	82,728,000	82,692,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,477, 133,247 and 133,159 shares issued, 82,692, 82,616 and 83,046 shares outstanding	$ 8	$ 8
Additional paid-in capital	485,556		$ 485,556
Retained earnings	1,288,322			$ 1,288,322
Accumulated other comprehensive loss	$ (28,529)				$ (28,529)
Treasury Stock, Shares	50,785,000					50,785,000
Treasury Stock, Value	$ (957,829)					$ (957,829)
Noncontrolling interest	13,240						$ 13,240
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 800,768

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash flows from operating activities:
Net income	$ 22,331	$ (17,801)
Adjustments to reconcile net (loss)/income to net cash provided by operating activities:
Stock-based compensation	5,539	5,686
Depreciation and amortization	4,028	4,996
Loss on disposal of fixed assets	222	53
Impairment of intangibles	(8,713)	9,518
Impairment of lease right-of-use asset and store fixed assets	612	28,821
Deferred taxes	206	(8,338)
Accrued interest on note receivable - related party	(6)	(8)
Change in valuation of contingent considerations	470	0
Recovery of receivables, related to the Payless ShoeSource bankruptcy	(919)	0
Changes, net of acquisitions, in:
Accounts receivable	(8,759)	8,023
Factor accounts receivable	(32,491)	(14,937)
Notes receivable - related party	102	102
Inventories	(5,141)	34,631
Prepaid expenses, prepaid taxes, deposits and other	(3,319)	(8,000)
Accounts payable and accrued expenses	22,097	(71,108)
Accrued incentive compensation	(112)	(8,821)
Leases and other liabilities	182	(2,426)
Net cash provided by/(used in) operating activities	5,042	(39,609)
Cash flows from investing activities:
Capital expenditures	(1,598)	(3,301)
Purchases of short-term investments	(2,054)	(5,542)
Maturity/sale of short-term investments	2,036	8,616
Net cash (used in) investing activities	(1,616)	(227)
Cash flows from financing activities:
Tax benefit from the exercise of options	1,554	874
Distribution of noncontrolling interest earnings	(1,363)	0
Common stock purchased for treasury	(5,558)	(29,139)
Cash dividends paid on common stock	(12,425)	(12,459)
Advances from factor	0	42,539
Repayments of advances from factor	0	(13,439)
Net cash (used in) financing activities	(17,792)	(11,624)
Effect of Exchange Rate on Cash and Cash Equivalents	(296)	(1,503)
Net (decrease) in cash and cash equivalents	(14,662)	(52,963)
Cash and cash equivalents – beginning of period	247,864	264,101
Cash and cash equivalents – end of period	$ 233,202	$ 211,138

Basis of Reporting

Basis of Reporting	3 Months Ended
	Mar. 31, 2021
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 reclassifications were made to prior years' presentation to conform to the 2021 presentation. The results of operations for the three-month period ended March 31, 2021 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, 2020 included in the Annual Report of Steven Madden, Ltd. on Form 10-K filed with the SEC on March 16, 2021.

Use of Estimates

Use of Estimates	3 Months Ended
	Mar. 31, 2021
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, 2021
Due To and From Factor [Abstract]
Due To And From Factor	Factoring AgreementIn conjunction with the Credit Agreement described in Note S below, on July 22, 2020, the Company and certain of its subsidiaries (collectively, the “Madden Entities”) entered into an Amended and Restated Deferred Purchase Factoring Agreement (the “Factoring Agreement”) with Rosenthal & Rosenthal, Inc. ("Rosenthal"). Pursuant to the Factoring Agreement, Rosenthal serves as the collection agent with respect to certain receivables of the Madden Entities and is entitled to receive a base commission of 0.20% of the gross invoice amount of each receivable assigned for collection, plus certain additional fees and expenses, subject to certain minimum annual commissions. Rosenthal will generally assume the credit risk resulting from a customer’s financial inability to make payment of credit-approved receivables. The initial term of the Factoring Agreement is twelve months, subject to automatic renewal for additional twelve-month periods, and the Factoring Agreement may be terminated at any time by Rosenthal or the Madden Entities on 60 days notice and upon the occurrence of certain other events. The Madden Entities pledged all of their rights under the Factoring Agreement to the Agent (see Note S) under the Credit Agreement to secure obligations arising under the Credit Agreement.

Marketable Securities

Marketable Securities	3 Months Ended
	Mar. 31, 2021
Marketable Securities [Abstract]
Marketable Securities	As of March 31, 2021 and December 31, 2020, short-term investments consisted of certificates of deposit. These securities are classified as current based upon their maturities. As of March 31, 2021 and December 31, 2020 short-term investments amounted to $39,788 and $39,302, respectively, and have maturities of one year or less.

Fair Value Measurement

Fair Value Measurement	3 Months Ended
	Mar. 31, 2021
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, 2021 and December 31, 2020 are as follows: March 31, 2021 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Assets: Forward contracts 270 — 270 — Total assets $ 270 $ — $ 270 $ — Liabilities: Contingent consideration $ 677 $ — $ — $ 677 Forward contracts 439 — 439 — Total liabilities $ 1,116 $ — $ 439 $ 677 December 31, 2020 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Liabilities: Contingent consideration $ 207 $ — $ — $ 207 Forward contracts 997 — 997 — Total liabilities $ 1,204 $ — $ 997 $ 207 Forward contracts are entered into to manage the risk associated with the volatility of future cash flows (see Note O - 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, 2021 and December 31, 2020 are as follows: Balance at January 1, Payments Acquisitions Adjustments (1) Balance at 2021 Liabilities: Contingent consideration * $ 207 — — 470 $ 677 Balance at January 1, Payments Acquisitions Adjustments (2) Balance at December 31, 2020 Liabilities: Contingent consideration $ 9,124 — — (8,917) $ 207 (1) In 2021, amount of adjustments of $470 was included as an expense in operating expenses, related to the change in valuation of the contingent consideration in connection with acquisition of B.B. Dakota, Inc. (2) In 2020, the amount consists of adjustments of $4,570 and $4,347 to the purchase accounting of B.B. Dakota, Inc. and GREATS Brand, Inc, respectively. The adjustment of $4,570 was included as a benefit to operating expenses and related to the change in valuation of the contingent consideration in connection with the acquisition of B.B. Dakota, Inc. The adjustment of $4,347 is comprised of an adjustment of $2,684 to the preliminary fair value, recorded during the first quarter 2020, and a benefit of $1,663 included in operating expenses related to the change in valuation of the contingent consideration in connection with the acquisition of GREATS Brand, Inc. *Total contingent consideration liability of $677 is comprised of $113 of which is classified as current and $564 of which is classified as non-current on the consolidated balance sheets. At March 31, 2021, the liability for potential contingent consideration was $7 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 10.0%. At March 31, 2021, the liability for potential contingent consideration was $670 i n 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 10.5%. The fair value of trademarks is measured on a non-recurring basis using Level 3 inputs, including forecasted cash flows, discount rates and implied royalty rates.(See Note N) 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. (See Note I) The carrying value of certain financial instruments such as cash equivalents, certificates of deposit, accounts receivable, factor accounts receivable and accounts payable approximates their fair values due to the short-term nature of their underlying terms. Fair value of the notes receivable held by the Company approximates their carrying value based upon their imputed or actual interest rate, which approximates applicable current market interest rates. Some assets are not measured at fair value on an ongoing basis but are subject to fair value adjustments only in certain circumstances. These assets can include long-lived assets that have been reduced to fair value when impaired. Assets that are written down to fair value when impaired are not subsequently adjusted to fair value unless further impairment occurs.

Leases (Notes)

Leases (Notes)	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Lessee, Operating Leases [Text Block]	– Leases The Company leases office space, sample production space, warehouses, showrooms, storage units and retail stores under operating leases. The Company’s portfolio of leases is primarily related to real estate. 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. Some of the leases for the Company’s retail store leases provide for variable lease payments based on future sales volumes at the leased location, which are not measurable at the inception of the lease and are therefore not included in the measurement of the right-of-use assets and lease liabilities. Under ASC 842, these variable lease costs are expensed as incurred. As a result of the effects of the COVID-19 pandemic, the Company executed amendments to certain leases in its existing operating lease portfolio which included changes to rental payments either to be fully or partially based on the future sales volumes at the leased location or in the form of rent abatements or reductions of the remaining lease costs obligations. The Company considered these concessions in accordance with the FASB Staff Q&A—Topic 842 and Topic 840: Accounting For Lease Concessions Related to the Effects of the COVID-19 Pandemic (the “Lease Modification Q&A”), and determined that the concessions resulted in the total payments required by the modified contract being substantially the same as or less than total payments required by the original contract consistent with how they would be accounted for as though enforceable rights and obligations for those concessions existed in the original contract. Consequently, the Company elected to account for these concessions as if they were contemplated in the enforceable rights and obligations of the existing contract. The Company made payments amounting to $6,570 for COVID-19 lease amendments during the three months ended March 31, 2021 which are included in variable lease costs. Lease Position The table below presents the lease-related assets and liabilities recorded on the balance sheet as of March 31, 2021 and December 31, 2020: Classification on the Balance Sheet March 31, 2021 December 31, 2020 Assets Noncurrent (1) (2) Operating lease right-of-use asset $ 99,510 $ 101,379 Liabilities Current Operating leases - current portion $ 33,359 $ 34,257 Noncurrent Operating leases - long-term portion 96,246 98,592 Total operating lease liabilities $ 129,605 $ 132,849 Weighted-average remaining lease term 5.0 years 5.0 years Weighted-average discount rate 4.2 % 4.3 % (1) During the first quarter of 2021, the Company recorded a pre-tax impairment charge related to its right-of-use assets of $433 (2) During the year ended December 31, 2020, the Company recorded a pre-tax impairment charge related to its right-of-use assets of $22,183. Lease Costs The table below presents certain information related to lease costs during the three months ended March 31, 2021 and 2020: Three Months Ended March 31, 2021 2020 Operating lease cost $ 10,192 $ 11,383 Variable lease cost (1) 7,343 43 Short-term lease cost — 13 Less: sublease income 80 201 Total lease cost $ 17,455 $ 11,238 (1) The Company has incurred lease modification expenses of $6,570 w hic h have been included in variable lease cost for the three months ended March 31, 2021. Other Information The table below presents supplemental cash flow information related to leases as of the three months ended March 31, 2021 and 2020: Three Months Ended March 31, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows used for operating leases $ 10,901 $ 11,545 Three Months Ended March 31, 2021 2020 Noncash transactions: Right-of-use asset obtained in exchange for new operating lease liabilities $ 7,283 $ — Right-of-use asset amortization expense $ 8,770 $ 10,333 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, 2021: 2021 (remaining 9 months) $ 30,199 2022 32,274 2023 23,792 2024 18,740 2025 15,345 Thereafter 23,398 Total minimum lease payments 143,748 Less: interest 14,143 Present value of lease liabilities $ 129,605

Share Repurchase Program

Share Repurchase Program	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Share Repurchase Program [Text Block]	Share Repurchase ProgramThe 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. On April 24, 2019, the Board of Directors approved the expansion of the Company's Share Repurchase Program for up to $200,000 in repurchases of the Company's common stock, which included 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, net settlements of employee stock awards 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, 2021, an aggregate of 53,187 shares of the Company's common stock, excluding net settlements of employee stock awards, were repurchased under the Share Repurchase Program, at a weighted average price per share of $36.47, for an aggregate purchase price of approximately $1,940. As of March 31, 2021, approximately $109,650 remained available for future repurchases under the Share Repurchase Program. The Steven Madden, Ltd. Amended and Restated 2006 Stock Incentive Plan (as further amended, the "2006 Plan"), which expired on April 6, 2019, and the Steven Madden, Ltd. 2019 Incentive Compensation Plan (the "2019 Plan") both provide 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, 2021, an aggregate of 100,853 shares were withheld in connection with the settlement of vested restricted stock to satisfy tax-withholding requirements, at an average price per share of $35.87, for an aggregate purchase price of approximately $3,618.

Net Income Per Share of Common

Net Income Per Share of Common Stock	3 Months Ended
	Mar. 31, 2021
Net Income Per Share of Common Stock [Abstract]
Net Income Per Share of Common Stock	Note K – Net Income/(Loss) Per Share of Common Stock Basic net income/(loss) 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 3,593,000 shares for the period ended March 31, 2021, compared to 4,565,000 shares for the period ended March 31, 2020. 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 assumed proceeds, which are deemed to be the proceeds from the exercise plus compensation cost not yet recognized attributable to future services using the treasury method, 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. For the three months ended March 31, 2021, options to purchase approximately 4,000 shares of common stock, have been excluded from the calculation of diluted net income per share compared to approximately 513,000 shares that were excluded from the calculation of diluted net loss per share for the three months ended March 31, 2020, as the result would have been anti-dilutive. For the three months ended March 31, 2021, approximately 14,000 restricted shares were excluded from the calculation of diluted net income per share compared to approximately 2,769,000 that were excluded from the calculation of diluted net loss per share for the three months ended March 31, 2020, as the result would have been anti-dilutive. Shares underlying contingently issuable awards that have not met the necessary conditions as of the end of a reporting period are not included in the calculation of diluted net income (loss) per common share for that period. The Company had contingently issuable performance awards outstanding that did not meet the performance conditions as of March 31, 2021 and 2020 and, therefore, were excluded from the calculation of diluted net income/ (loss) per common share for the three months ended March 31, 2021 and 2020. The maximum number of potentially dilutive shares that could be issued upon vesting for these performance awards was approximately 17,000 and 300,000 as of both March 31, 2021 and 2020, respectively. These amounts were also excluded from the computation of weighted average potentially dilutive securities.

Income Taxes (Notes)

Income Taxes (Notes)	3 Months Ended
	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note L – Income Taxes The Company’s provision for income taxes for the three months ended March 31, 2021 and 2020 is based on the estimated annual effective tax rate, plus or minus discrete items. The following table presents the provision for income taxes and the effective tax rates for the three months ended March 31, 2021 and 2020: Three Months Ended March 31, 2021 2020 Income/(loss) before provision for income taxes $ 28,007 $ (25,202) Income tax expense/(benefit) $ 5,676 $ (7,401) Effective tax rate 20.3% 29.4% The difference between the Company’s effective tax rates for the three months ended March 31, 2021 and 2020 is primarily due to the expected jurisdictional mix of profit and losses from each period. 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. 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 2020 remain open to examination by most taxing authorities.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2021
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Equity-Based Compensation 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 (2,668,950) Common stock available for grant of stock-based awards as of March 31, 2021 8,331,050 In addition, vested and unvested options to purchase 2,092,188 shares of common stock and 3,008,209 shares of unvested restricted stock awarded under the 2006 Plan were outstanding as of March 31, 2021. Total equity-based compensation for the three months ended March 31, 2021 and 2020 is as follows: Three Months Ended March 31, 2021 2020 Restricted stock $ 4,509 $ 4,864 Stock options 1,030 822 Total $ 5,539 $ 5,686 Equity-based compensation is included in operating expenses on the Company’s Condensed Consolidated Statements of Income. On June 30, 2020, pursuant to his employment agreement with the Company, Steve Madden, the Company's founder and Creative and Design Chief, was granted an option to purchase 225,000 shares of the Company's common stock at an exercise price of $24.83 per share, which option vests in four equal installments commencing on September 30, 2020 and ending on June 30, 2021. As of March 31, 2021, Mr. Madden had unvested options to purchase 281,250 shares of the Company's common stock and 2,560,543 restricted shares of the Company's common stock. Stock Options Cash proceeds and intrinsic values related to total stock options exercised during the three months ended March 31, 2021 and 2020 are as follows: Three Months Ended March 31, 2021 2020 Proceeds from stock options exercised $ 1,554 $ 874 Intrinsic value of stock options exercised $ 867 $ 737 During the three months ended March 31, 2021, approximately 356,603 shares of options vested with a weighted average exercise price of $25.55. During the three months ended March 31, 2020, approximately 388,479 shares of options vested with a weighted average exercise price of $26.04. As of March 31, 2021, there were unvested options relating to 400,713 shares of common stock outstanding with a total of $2,635 of unrecognized compensation cost and an average vesting period of 1.2 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, 2021 and 2020: Three Months Ended March 31, 2021 2020 Volatility 48.4% 33.9% to 37.6% Risk free interest rate 0.2% 0.5% to 1.6% Expected life in years 3.0 3.0 to 5.0 Dividend yield 1.8% 1.5% Weighted average fair value $10.33 $10.22 Activity relating to stock options granted under the Company’s plans during the three months ended March 31, 2021 is as follows: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2021 2,674,000 $ 26.80 Granted 11,000 33.60 Exercised (65,000) 23.92 Forfeited — — Outstanding at March 31, 2021 2,620,000 $ 26.90 3.0 years $ — Exercisable at March 31, 2021 2,219,000 $ 26.76 2.9 years $ — Restricted Stock The following table summarizes restricted stock activity during the three months ended March 31, 2021 and 2020: Three Months Ended March 31, 2021 2020 Number of Shares Weighted Average Fair Value at Grant Date Number of Shares Weighted Average Fair Value at Grant Date Outstanding at January 1, 3,651,000 $ 20.81 4,427,000 $ 19.84 Granted 187,000 38.10 366,000 34.69 Vested (223,000) 28.50 (219,000) 27.15 Forfeited (22,000) 35.82 (9,000) 32.84 Outstanding at March 31, 3,593,000 $ 21.14 4,565,000 $ 20.66 As of March 31, 2021, the Company had $52,106 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 4.2 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.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2021
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, 2021: Wholesale Net Carrying Amount Footwear Accessories/ Apparel Retail Balance at January 1, 2021 $ 91,323 $ 62,688 $ 14,254 $ 168,265 Translation and other (146) — (140) (286) Balance at March 31, 2021 $ 91,177 $ 62,688 $ 14,114 $ 167,979 The following table details identifiable intangible assets as of March 31, 2021: Estimated Lives Cost Basis Accumulated Amortization Currency Translation Net Carrying Amount Trade names 1–10 years $ 9,025 $ 8,834 $ — $ 191 Customer relationships 10–20 years 38,680 21,557 (1,490) 15,633 47,705 30,391 (1,490) 15,824 Re-acquired right indefinite 35,200 — (7,474) 27,726 Trademarks indefinite 70,953 — 251 71,204 $ 153,858 $ 30,391 $ (8,713) $ 114,754 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. In the first quarter of 2021, the Company did not identify any indicators of impairment regarding its goodwill and intangible assets. The amortization of intangible assets amounted to $831 for the three months ended March 31, 2021 compared to $891 for the three months ended March 31, 2020 and is included in operating expenses in the Company's Condensed Consolidated Statements of Income/ (Loss). The estimated future amortization expense for intangibles as of March 31, 2021 is as follows: 2021 (remaining 9 months) $ 1,646 2022 1,735 2023 1,735 2024 1,735 2025 1,735 Thereafter 7,238 Total $ 15,824

Derivative Instruments

Derivative Instruments	3 Months Ended
	Mar. 31, 2021
Derivative Instruments Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	Derivative Instruments The 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, 2021, the Company's entire net forward contracts hedging portfolio consisted of a notional amount of $36,955, with the fair value included on the Consolidated Balance Sheets in other current assets of $270 and other current liabilities of $439. For the three months ended March 31, 2021, the Company's hedging activities were considered effective, and, thus, no ineffectiveness from hedging activities was recognized in the Consolidated Statements of Income/(Loss) during the first quarter of 2021. As of March 31, 2020, 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 Consolidated Statements of Income/(Loss). The following table presents the pre-tax amounts from derivative instruments affecting income and other comprehensive income ("OCI") for the periods ended March 31, 2021, and 2020, respectively: Cash Flow Hedges Forward Contracts: Location of Gain or Loss Recognized in Net Income on Derivative Gain/(Loss) Recognized in Accumulated OCI Gain/(Loss) Reclassified into Income From Accumulated OCI 2021 Cost of Sales $ (169) $ — 2020 Cost of Sales 1,178 176

Commitments, Contingencies and

Commitments, Contingencies and Other	3 Months Ended
	Mar. 31, 2021
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 certain of its products pursuant to its 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, 2021, the Company had future minimum royalty and advertising payments of $18,363. 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, 2021
Segment Reporting [Abstract]
Operating Segment Information	Operating Segment Information The Company operates the following operating segments, which are presented as reportable 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. The Company's Wholesale Footwear and Wholesale Accessories/Apparel segments derive revenue from certain countries in Asia, Europe, North America, and Africa and, under special distribution arrangements, in Australia, the Middle East, India, South and Central America, New Zealand, and Southeast Asia 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, the Company's joint ventures in South Africa, China, Taiwan and Israel and its 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-merchants, 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®, FREEBIRD by Steven® and Madden Girl® trademarks and other trademark rights for use in connection with the manufacture, marketing and sale of eyewear, outerwear, hosiery, jewelry, watches, hair accessories, umbrellas, bedding, luggage, swimwear and men's accessories. 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, sleepwear, jewelry, watches, bedding, luggage, umbrellas, eyewear, scrubs, fragrance, slippers, 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 Corporate (1) Consolidated March 31, 2021 Total revenue $ 216,779 $ 74,621 $ 291,400 $ 67,501 $ 583 $ 1,541 $ — $ 361,025 Gross profit 73,724 20,392 94,116 42,864 583 1,541 — 139,104 Income/(loss) from operations $ 44,376 $ 7,515 $ 51,891 $ (4,707) $ 450 $ 1,150 $ (20,740) $ 28,044 Segment assets $ 326,059 $ 428,157 $ 754,216 $ 218,990 $ 68,598 $ 73,261 $ 53,878 $ 1,168,943 Capital expenditures $ 281 $ 710 $ 991 $ 183 $ — $ — $ 424 $ 1,598 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 $ 41,053 $ (6,479) $ 34,574 $ (43,002) $ 464 $ 948 $ (19,232) $ (26,248) Segment assets $ 312,238 $ 431,672 $ 743,910 $ 231,562 $ 65,918 $ 67,309 37,205 $ 1,145,904 Capital expenditures $ 305 $ 67 $ 372 $ 714 $ — $ — $ 2,215 $ 3,301 (1) Revised to present unallocated corporate expenses separately for all periods presented. Corporate does not constitute as a reportable segment and includes costs not directly attributable to the segments that are primarily related to costs associated with corporate executives, corporate finance, corporate social responsibility, legal, human resources, information technology, cyber security and other shared costs. Revenues by geographic area are as follows: Three Months Ended March 31, 2021 2020 Domestic (a) $ 315,601 $ 317,937 International 45,424 41,231 Total $ 361,025 $ 359,168 (a) Includes revenues of $75,291 for the three months end March 31, 2021, and $68,325 for the comparable period in 2020 related to sales to U.S. customers where the title is transferred outside the U.S. and the sale is recorded by the Company's international entities.

Recent Accounting Pronouncement

Recent Accounting Pronouncements (Notes)	3 Months Ended
	Mar. 31, 2021
Recent Accounting Pronouncements [Abstract]
Recently Adopted Accounting Standards [Abstract]	Recent Accounting Pronouncements Not Yet Adopted In March 2020, the FASB issued ASU 2020-04 “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting,” (“ASU No. 2020-04”), which provides practical expedients for contract modifications and certain hedging relationships associated with the transition from reference rates that are expected to be discontinued. This guidance is applicable the Company's borrowing instruments that use LIBOR as a reference rate, and is effective immediately, but is only available through December 31, 2022. The Company is currently evaluating the impact of ASU 2020-04; however, at the current time, the Company does not expect that the adoption of this ASU will have a material impact on its condensed consolidated financial statements.

Accounting Changes and Error Co

Accounting Changes and Error Corrections	3 Months Ended
	Mar. 31, 2021
Accounting Changes and Error Corrections [Abstract]
Reclassifications	Note C – ReclassificationCertain reclassifications were made to prior years' amounts to conform to the 2021 presentation, primarily as it relates to segment reporting of corporate expenses and corporate assets. See Note Q - Operating Segment Information, for more information.

Property, Plant, and Equipment

Property, Plant, and Equipment	3 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Asset Impairment Charges	Note I – 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 whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. In 2020, due to the impacts of the COVID-19 pandemic on the Company’s operations and declines in the retail real estate market, the Company identified indicators of impairment for long-lived assets at certain of its retail stores. For such stores, the Company performed a recoverability test, comparing estimated undiscounted cash flows to the carrying value of the related long-lived assets. When the carrying value was more than the estimated undiscounted cash flows, the Company wrote the assets down to their fair value. Fair value of the long-lived assets was 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 was determined using estimated market rental rates. Significant estimates are used in determining future cash flows of each store over its remaining lease term, including the Company's 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 group exceeds its fair value. As a result, the Company recorded impairment charges of $28,821 for the three months ended March 31, 2020. For three months ended March 31, 2021, the Company recorded impairment charges of $612. T hese impairment charges were recorded in the Retail segment.

Extraordinary and Unusual Items

Extraordinary and Unusual Items	3 Months Ended
	Mar. 31, 2021
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. On April 1, 2020, the Company temporarily furloughed a significant number of its employees. Employees with medical benefits continued to receive those benefits at no personal cost for a duration determined by the Company. As of September 30, 2020, most of our brick-and-mortar stores and corporate offices globally were reopened with limited capacity, most employees returned from furlough and a number of safety protocols and restrictions were implemented to ensure the safety of the Company's employees and customers. The COVID-19 pandemic 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 has taken precautionary measures to maintain adequate liquidity and financial flexibility by temporarily suspending share repurchases and the quarterly cash dividend; temporarily suspending salaries of the Company's founder and Creative and Design Chief, Steve Madden, the Company's Chairman and Chief Executive Officer, Edward Rosenfeld, and its Board of Directors (all of which were reinstated on October 1, 2020); temporarily reducing salaries by 30% for the Company's President, Chief Financial Officer, Chief Operating Officer and Chief Merchandising Officer (all of which were reinstated on August 1, 2020); reducing salaries by graduated amounts for all other employees earning over $100 per year (all of which were reinstated on August 1, 2020); and significantly scaling back on non-essential operating expenses, capital expenditures and planned inventory purchases. During the first quarter of 2021, the Board of Directors approved the reinstatement of a quarterly cash dividend and the repurchase of stock under the Company's stock repurchase plan. In 2020, as a result of the COVID-19 pandemic, t he Company implemented a restructuring plan that resulted in the reduction of a significant number of its corporate employees. In 2020, t he Company in aggregate recorded a pre-tax charge of $7,181 related to restructuring and other related items, of which $490 was the remaining unpaid portion of accrued expenses at December 31, 2020. During the first quarter of 2021, the Company recorded a pre-tax charge of $806 related to additional severance in connection with its restructuring plan and other related items. As of March 31, 2021, $607 was the remaining unpaid portion of accrued expenses.

Debt

Debt	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Debt Disclosure	Credit Agreement Credit Agreement On July 22, 2020, the Company entered into a $150,000 secured revolving credit agreement (the “Credit Agreement”) with various lenders and Citizens Bank, N.A., as administrative agent (the “Agent”), which replaced the Company’s existing credit facility provided by Rosenthal & Rosenthal, Inc. (“Rosenthal”). The Credit Agreement provides for a revolving credit facility (the “Credit Facility”) scheduled to mature on July 22, 2025. The initial $150,000 maximum availability under the Credit Facility is subject to a borrowing base calculation consisting of certain eligible accounts receivable, credit card receivables, inventory, and in-transit inventory. Availability under the Credit Facility is reduced by outstanding letters of credit. The Company may from time-to-time increase the maximum availability under the Credit Agreement by up to $100,000 if certain conditions are satisfied. Borrowings under the Credit Agreement generally bear interest at a variable rate equal to, at the Company’s election, (i) LIBOR for the applicable interest period or (ii) the base rate (which is the highest of (a) the prime rate announced by Citizens Bank, N.A. or its parent company, (b) the sum of the federal funds effective rate plus 0.50%, and (c) the sum of one-month LIBOR plus 1%), plus in each case a specified margin, which is based upon average availability under the Credit Facility from time to time. Under the Credit Agreement, the Company must also pay (i) a commitment fee to the Agent, for the account of each lender, which accrues at a rate equal to 0.40% per annum on the average daily unused amount of the commitment of such lender, (ii) a letter of credit participation fee to the Agent, for the account of each lender, ranging from 2.00% to 2.50% per annum, based upon average availability under the Credit Facility from time to time, multiplied by the average daily amount available to be drawn under the applicable letter of credit, and (iii) a letter of credit fronting fee to each issuer of a letter of credit under the Credit Agreement, which will accrue at a rate per annum separately agreed upon between the Company and such issuer. The Credit Agreement contains various restrictions and covenants applicable to the Company and its subsidiaries. Among other requirements, availability under the Credit Facility must, at all times, (i) prior to the occurrence of the permanent borrowing base trigger (as defined in the Credit Agreement), equal or exceed the greater of $22,500 and 15% of the line cap (as defined in the Credit Agreement), and (ii) after the occurrence of the permanent borrowing base trigger, equal or exceed the greater of $15,000 and 10% of the line cap. Other than this minimum availability requirement, the Credit Agreement does not include any financial maintenance covenants. The Credit Agreement requires the Company and various subsidiaries of the Company to guarantee each other’s obligations arising from time to time under the Credit Facility, as well as obligations arising in respect of certain cash management and hedging transactions. Subject to customary exceptions and limitations, all borrowings under the Credit Agreement are secured by a lien on all or substantially all of the assets of the Company and each subsidiary guarantor. The Credit Agreement also contains customary events of default. If an event of default under the Credit Agreement occurs and is continuing, then the Agent may, and at the request of the required lenders shall, terminate the loan commitments under the Credit Agreement, declare any outstanding obligations under the Credit Agreement to be immediately due and payable or require the Company to adequately cash collateralize outstanding letter of credit obligations. If the Company or, with certain exceptions, a subsidiary becomes the subject of a proceeding under any bankruptcy, insolvency or similar law, then the loan commitments under the Credit Agreement will automatically terminate, and any outstanding obligations under the Credit Agreement and the cash collateral required under the Credit Agreement for any outstanding letter of credit obligations will become immediately due and payable.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	Note T – Subsequent Event On April 14, 2021, the Company announced that it had completed the acquisition of the remaining 49.9% interest in its European joint venture in the amount of $16,483. The European joint venture was formed in June 2016 and distributes Steve Madden-branded footwear and accessories to most countries throughout Europe.

Basis of Reporting (Policies)

Basis of Reporting (Policies)	3 Months Ended
	Mar. 31, 2021
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 reclassifications were made to prior years' presentation to conform to the 2021 presentation. The results of operations for the three-month period ended March 31, 2021 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, 2020 included in the Annual Report of Steven Madden, Ltd. on Form 10-K filed with the SEC on March 16, 2021.
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.

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	3 Months Ended
	Mar. 31, 2021
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, 2021 and December 31, 2020 are as follows: March 31, 2021 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Assets: Forward contracts 270 — 270 — Total assets $ 270 $ — $ 270 $ — Liabilities: Contingent consideration $ 677 $ — $ — $ 677 Forward contracts 439 — 439 — Total liabilities $ 1,116 $ — $ 439 $ 677 December 31, 2020 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Liabilities: Contingent consideration $ 207 $ — $ — $ 207 Forward contracts 997 — 997 — Total liabilities $ 1,204 $ — $ 997 $ 207 Balance at January 1, Payments Acquisitions Adjustments (1) Balance at 2021 Liabilities: Contingent consideration * $ 207 — — 470 $ 677 Balance at January 1, Payments Acquisitions Adjustments (2) Balance at December 31, 2020 Liabilities: Contingent consideration $ 9,124 — — (8,917) $ 207

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2021
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, 2021 and December 31, 2020: Classification on the Balance Sheet March 31, 2021 December 31, 2020 Assets Noncurrent (1) (2) Operating lease right-of-use asset $ 99,510 $ 101,379 Liabilities Current Operating leases - current portion $ 33,359 $ 34,257 Noncurrent Operating leases - long-term portion 96,246 98,592 Total operating lease liabilities $ 129,605 $ 132,849 Weighted-average remaining lease term 5.0 years 5.0 years Weighted-average discount rate 4.2 % 4.3 % (1) During the first quarter of 2021, the Company recorded a pre-tax impairment charge related to its right-of-use assets of $433 (2) During the year ended December 31, 2020, the Company recorded a pre-tax impairment charge related to its right-of-use assets of $22,183.
Lease, Cost [Table Text Block]	Lease Costs The table below presents certain information related to lease costs during the three months ended March 31, 2021 and 2020: Three Months Ended March 31, 2021 2020 Operating lease cost $ 10,192 $ 11,383 Variable lease cost (1) 7,343 43 Short-term lease cost — 13 Less: sublease income 80 201 Total lease cost $ 17,455 $ 11,238
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, 2021 and 2020: Three Months Ended March 31, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows used for operating leases $ 10,901 $ 11,545
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, 2021: 2021 (remaining 9 months) $ 30,199 2022 32,274 2023 23,792 2024 18,740 2025 15,345 Thereafter 23,398 Total minimum lease payments 143,748 Less: interest 14,143 Present value of lease liabilities $ 129,605

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2021
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 (2,668,950) Common stock available for grant of stock-based awards as of March 31, 2021 8,331,050
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	Total equity-based compensation for the three months ended March 31, 2021 and 2020 is as follows: Three Months Ended March 31, 2021 2020 Restricted stock $ 4,509 $ 4,864 Stock options 1,030 822 Total $ 5,539 $ 5,686
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, 2021 and 2020 are as follows: Three Months Ended March 31, 2021 2020 Proceeds from stock options exercised $ 1,554 $ 874 Intrinsic value of stock options exercised $ 867 $ 737
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, 2021 and 2020: Three Months Ended March 31, 2021 2020 Volatility 48.4% 33.9% to 37.6% Risk free interest rate 0.2% 0.5% to 1.6% Expected life in years 3.0 3.0 to 5.0 Dividend yield 1.8% 1.5% Weighted average fair value $10.33 $10.22
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, 2021 is as follows: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2021 2,674,000 $ 26.80 Granted 11,000 33.60 Exercised (65,000) 23.92 Forfeited — — Outstanding at March 31, 2021 2,620,000 $ 26.90 3.0 years $ — Exercisable at March 31, 2021 2,219,000 $ 26.76 2.9 years $ —
Schedule of Nonvested Share Activity	The following table summarizes restricted stock activity during the three months ended March 31, 2021 and 2020: Three Months Ended March 31, 2021 2020 Number of Shares Weighted Average Fair Value at Grant Date Number of Shares Weighted Average Fair Value at Grant Date Outstanding at January 1, 3,651,000 $ 20.81 4,427,000 $ 19.84 Granted 187,000 38.10 366,000 34.69 Vested (223,000) 28.50 (219,000) 27.15 Forfeited (22,000) 35.82 (9,000) 32.84 Outstanding at March 31, 3,593,000 $ 21.14 4,565,000 $ 20.66

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2021
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, 2021: Wholesale Net Carrying Amount Footwear Accessories/ Apparel Retail Balance at January 1, 2021 $ 91,323 $ 62,688 $ 14,254 $ 168,265 Translation and other (146) — (140) (286) Balance at March 31, 2021 $ 91,177 $ 62,688 $ 14,114 $ 167,979
Schedule of Indentifiable Intangible Assets	The following table details identifiable intangible assets as of March 31, 2021: Estimated Lives Cost Basis Accumulated Amortization Currency Translation Net Carrying Amount Trade names 1–10 years $ 9,025 $ 8,834 $ — $ 191 Customer relationships 10–20 years 38,680 21,557 (1,490) 15,633 47,705 30,391 (1,490) 15,824 Re-acquired right indefinite 35,200 — (7,474) 27,726 Trademarks indefinite 70,953 — 251 71,204 $ 153,858 $ 30,391 $ (8,713) $ 114,754 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. In the first quarter of 2021, the Company did not identify any indicators of impairment regarding its goodwill and intangible assets.
Schedule of Intangible Assets, Future Amortization Expense	The estimated future amortization expense for intangibles as of March 31, 2021 is as follows: 2021 (remaining 9 months) $ 1,646 2022 1,735 2023 1,735 2024 1,735 2025 1,735 Thereafter 7,238 Total $ 15,824

Operating Segment Information (

Operating Segment Information (Tables)	3 Months Ended
	Mar. 31, 2021
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 Corporate (1) Consolidated March 31, 2021 Total revenue $ 216,779 $ 74,621 $ 291,400 $ 67,501 $ 583 $ 1,541 $ — $ 361,025 Gross profit 73,724 20,392 94,116 42,864 583 1,541 — 139,104 Income/(loss) from operations $ 44,376 $ 7,515 $ 51,891 $ (4,707) $ 450 $ 1,150 $ (20,740) $ 28,044 Segment assets $ 326,059 $ 428,157 $ 754,216 $ 218,990 $ 68,598 $ 73,261 $ 53,878 $ 1,168,943 Capital expenditures $ 281 $ 710 $ 991 $ 183 $ — $ — $ 424 $ 1,598 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 $ 41,053 $ (6,479) $ 34,574 $ (43,002) $ 464 $ 948 $ (19,232) $ (26,248) Segment assets $ 312,238 $ 431,672 $ 743,910 $ 231,562 $ 65,918 $ 67,309 37,205 $ 1,145,904 Capital expenditures $ 305 $ 67 $ 372 $ 714 $ — $ — $ 2,215 $ 3,301 (1) Revised to present unallocated corporate expenses separately for all periods presented. Corporate does not constitute as a reportable segment and includes costs not directly attributable to the segments that are primarily related to costs associated with corporate executives, corporate finance, corporate social responsibility, legal, human resources, information technology, cyber security and other shared costs.
Schedule of Revenues, by Geographic Area	Three Months Ended March 31, 2021 2020 Income/(loss) before provision for income taxes $ 28,007 $ (25,202) Income tax expense/(benefit) $ 5,676 $ (7,401) Effective tax rate 20.3% 29.4%
Revenue from External Customers by Geographic Areas	Revenues by geographic area are as follows: Three Months Ended March 31, 2021 2020 Domestic (a) $ 315,601 $ 317,937 International 45,424 41,231 Total $ 361,025 $ 359,168 (a) Includes revenues of $75,291 for the three months end March 31, 2021, and $68,325 for the comparable period in 2020 related to sales to U.S. customers where the title is transferred outside the U.S. and the sale is recorded by the Company's international entities.

Factor Receivable (Detail)

Factor Receivable (Detail)	3 Months Ended
	Mar. 31, 2021USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 150,000,000
Debt Instrument, Basis Spread on Variable Rate	0.50%
Factoring Fee	0.20%
Termination Notice in Days	$ 60
London Interbank Offered Rate (LIBOR) [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.00%

Marketable Securities Marketabl

Marketable Securities Marketable Securities Table (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Current	$ 39,788	$ 39,302	$ 34,271
Certificates of Deposit [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Current	$ 39,788	$ 39,302

Fair Value Measurement (Detail)

Fair Value Measurement (Detail) - (Table) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2021	Sep. 30, 2020	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Share Based Compensation Arrangement By Share Based Payment Award Options Vested In Period	356,603		388,479
Assets:
Available-for-sale Securities, Current	$ 39,788		$ 34,271	$ 39,302
Notes Receivable, Related Parties, Noncurrent	1,081		$ 1,463	1,180
Total assets	270
Contingent payment liability	(677)			(207)	$ (9,124)
Business Acquisition, Contingent Consideration, Change in Estimate	(470)
Liabilities:
Total liabilities	1,116			1,204
Foreign Currency Contracts, Liability, Fair Value Disclosure	439			997
Foreign Currency Contract, Asset, Fair Value Disclosure	$ 270
Share based compensation arrangement by share based payment award options exercisable during period weighted average exercise price - in dollars per share	$ 25.55		$ 26.04
Increase (Decrease) in Accrued Interest Receivable, Net	$ 6		$ 8
Change in valuation of contingent considerations	470		0
Indefinite-Lived Trademarks	71,204
Impairment of intangibles	(8,713)		9,518
Operating Lease, Right-of-Use Asset	99,510		127,187	101,379
Operating Lease, Impairment Loss		$ 433
total Consideration Liability	677
Total Consideration Liability, Current	113
Total Consideration Liability, Non current	564
Fair Value, Inputs, Level 1 [Member]
Assets:
Total assets	0
Contingent payment liability	0			0
Liabilities:
Total liabilities	0			0
Foreign Currency Contracts, Liability, Fair Value Disclosure	0			0
Fair Value, Inputs, Level 2 [Member]
Assets:
Total assets	270
Contingent payment liability	0			0
Liabilities:
Total liabilities	439			997
Foreign Currency Contracts, Liability, Fair Value Disclosure	439			997
Foreign Currency Contract, Asset, Fair Value Disclosure	270
Fair Value, Inputs, Level 3 [Member]
Assets:
Total assets	0
Contingent payment liability	(677)			(207)
Liabilities:
Total liabilities	677			207
Foreign Currency Contracts, Liability, Fair Value Disclosure	0			0
Changes Measurement [Member]
Assets:
Business Acquisition, Contingent Consideration, Change in Estimate				8,917
Greats Brand Inc. [Member]
Assets:
Contingent payment liability	$ (7)
Business Acquisition, Contingent Consideration, Change in Estimate			$ (1,663)	(2,684)
Liabilities:
Discount Rate - Fair Value of Contingent Liability	10.00%
Greats Brand Inc. [Member] | Changes Measurement [Member]
Assets:
Business Acquisition, Contingent Consideration, Change in Estimate				4,347
B. B. Dakota, Inc. [Member]
Assets:
Contingent payment liability	$ (670)
Business Acquisition, Contingent Consideration, Change in Estimate	$ 470
Liabilities:
Discount Rate - Fair Value of Contingent Liability	10.50%
B. B. Dakota, Inc. [Member] | Changes Measurement [Member]
Assets:
Business Acquisition, Contingent Consideration, Change in Estimate				$ 4,570

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Sep. 30, 2020	Mar. 31, 2020	Dec. 31, 2020
Leases [Abstract]
Impairment of Leasehold			$ 22,183
Operating Lease, Payments	$ 10,901		11,545
Prepaid expenses and other current assets	16,667		24,194	$ 17,415
Lessee, Operating Lease, Liability, Payments, Due	30,199
Operating Lease, Cost	10,192		11,383
Short-term Lease, Cost	0		13
Variable Lease, Cost	7,343		43
Sublease Income	80		201
Operating Lease, Right-of-Use Asset	$ 99,510		127,187	$ 101,379
Operating Lease, Weighted Average Remaining Lease Term	5 years			5 years
Operating Lease, Weighted Average Discount Rate, Percent	4.20%			4.30%
Operating Lease, Liability, Current	$ 33,359		37,517	$ 34,257
Operating Lease, Liability, Noncurrent	96,246		121,187	98,592
Operating Lease, Liability	129,605			$ 132,849
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	7,283		0
Finance Lease, Right-of-Use Asset, Amortization	8,770		10,333
Lease, Cost	17,455		$ 11,238
Lessee, Operating Lease, Liability, Payments, Due Year Two	32,274
Lessee, Operating Lease, Liability, Payments, Due Year Three	23,792
Lessee, Operating Lease, Liability, Payments, Due Year Four	18,740
Lessee, Operating Lease, Liability, Payments, Due Year Five	15,345
Lessee, Operating Lease, Liability, Payments, Due after Year Five	23,398
Lessee, Operating Lease, Liability, Payments, Due	143,748
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	14,143
Operating Lease, Liability	129,605
Operating Lease, Impairment Loss		$ 433
Lease Modification	$ 6,570

Share Repurchase Program Share

Share Repurchase Program Share Repurchse Program (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Apr. 24, 2019
Treasury Stock Acquired, Average Cost Per Share	$ 35.87
Stock Repurchased During Period, Value	$ 1,940
Stock Repurchase Program, Authorized Amount	$ 109,650
Shares Paid for Tax Withholding for Share Based Compensation	100,853
Share Price		$ 24.83
Stock Repurchased During Period, Value	$ 1,940
Stock Repurchase Program, Remaining Authorized Repurchase Amount			$ 200,000
Treasury Stock Acquired, Average Cost Per Share	$ 35.87
Payments Related to Tax Withholding for Share-based Compensation	$ 3,618
Common Stock
Treasury Stock Acquired, Average Cost Per Share	$ 36.47
Stock Repurchased During Period, Shares	53,187
Stock Repurchased During Period, Shares	53,187
Treasury Stock Acquired, Average Cost Per Share	$ 36.47

Net Income Per Share of Commo_2

Net Income Per Share of Common Stock (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	3,593,000	4,565,000	3,651,000	4,427,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,769,000
Maximum Number Of Potential Dilutive Shares Issued Upon Vesting	$ 300	$ 17
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	4,000	513,000
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	2,560,543
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	14,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ 28,007	$ (25,202)
Provision/(benefit) for income taxes (Note L)	$ 5,676	$ (7,401)
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent	20.30%	29.40%

Stock-Based Compensation (Detai

Stock-Based Compensation (Detail) - (Table 1) - shares	Jun. 30, 2020	Mar. 31, 2021	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		(2,668,950)
Common stock available for grant of stock-based awards as of June 30, 2012		8,331,050
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	225,000	11,000

Stock-Based Compensation (Det_2

Stock-Based Compensation (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Total	$ 5,539	$ 5,686
Restricted Stock [Member]
Allocated Share-based Compensation Expense	4,509	4,864
Stock Options [Member]
Allocated Share-based Compensation Expense	$ 1,030	$ 822

Stock-Based Compensation (Det_3

Stock-Based Compensation (Detail) - (Table 3) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Proceeds from stock options exercised	$ 1,554	$ 874
Intrinsic value of stock options exercised	$ 867	$ 737

Stock-Based Compensation (Det_4

Stock-Based Compensation (Detail) - (Table 4) - $ / shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
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%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	48.40%	37.60%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	20.00%	1.60%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum		0.50%
Expected life in years	3 years
Dividend yield	1.80%	1.50%
Weighted average fair value	$ 10.33	$ 10.22
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years		3 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years		5 years

Stock-Based Compensation (Det_5

Stock-Based Compensation (Detail) - (Table 5) - USD ($) $ / shares in Units, $ in Thousands	Jun. 30, 2020	Mar. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at January 1, 2012		2,674,000
Outstanding at January 1, 2012 (in Dollars per share)		$ 26.80
Granted	225,000	11,000
Granted (in Dollars per share)		$ 33.60
Exercised		(65,000)
Exercised (in Dollars per share)		$ 23.92
Cancelled/Forfeited		0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price		$ 0
Outstanding at June 30, 2012		2,620,000
Outstanding at June 30, 2012 (in Dollars per share)		$ 26.90
Outstanding at June 30, 2012		3 years
Outstanding at June 30, 2012 (in Dollars)		$ 0
Exercisable at June 30, 2012		2,219,000
Exercisable at June 30, 2012 (in Dollars per share)		$ 26.76
Exercisable at June 30, 2012		2 years 10 months 24 days
Exercisable at June 30, 2012 (in Dollars)		$ 0

Stock-Based Compensation (Det_6

Stock-Based Compensation (Detail) - (Table 6) - $ / shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
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	3,651,000	4,427,000
Non-vested at January 1 (in Dollars per share)	$ 20.81	$ 19.84
Granted	187,000	366,000
Granted (in Dollars per share)	$ 38.10	$ 34.69
Vested	(223,000)	(219,000)
Vested (in Dollars per share)	$ 28.50	$ 27.15
Forfeited	(22,000)	(9,000)
Non-vested at March 31	3,593,000	4,565,000
Non-vested at March 31 (in Dollars per share)	$ 21.14	$ 20.66
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 35.82	$ 32.84

Stock-Based Compensation (Det_7

Stock-Based Compensation (Detail) - USD ($) $ / shares in Units, $ in Thousands	Jun. 30, 2020	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	May 24, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Treasury Stock Acquired, Average Cost Per Share		$ 35.87
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		356,603	388,479
Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable During Period Weighted Average Exercise Price (in Dollars per share)		$ 25.55	$ 26.04
Share Based Compensation Arrangement By Share-Based Payment Award Equity Options Nonvested Number		400,713
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition		1 year 2 months 12 days
Employee Service Share Based Compensation Nonvested Restricted Awards Total Compensation Cost Not Yet Recognized Period For Recognition		4 years 2 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	225,000	11,000
Share Price				$ 24.83
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		3,593,000	4,565,000	3,651,000	4,427,000
Share based payment vested Awards		2,092,188
Share based payment unvested Awards		3,008,209
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Based Compensation Arrangement By Share-Based Payment Award Equity Options Nonvested Number		281,250
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized		$ 2,635
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		$ 52,106
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		2,560,543

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Detail) - (Table 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Goodwill – net	$ 167,979	$ 168,265	$ 165,855
Goodwill [Roll Forward]
Goodwill, Foreign Currency Translation Gain (Loss)	(286)
Wholesale Footwear [Member]
Goodwill – net	91,177	91,323
Goodwill [Roll Forward]
Goodwill, Foreign Currency Translation Gain (Loss)	(146)
Wholesale Accessories [Member]
Goodwill – net	62,688	62,688
Goodwill [Roll Forward]
Goodwill, Foreign Currency Translation Gain (Loss)	0
Retail
Goodwill – net	14,114	$ 14,254
Goodwill [Roll Forward]
Goodwill, Foreign Currency Translation Gain (Loss)	$ (140)

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Finite-Lived Trade Names, Gross	$ 9,025
Finite-Lived Customer Lists, Gross	38,680
Finite-Lived Intangible Assets, Accumulated Amortization	30,391
Impairment of Intangible Assets, Finite-lived	(1,490)
Accumulated amortization	30,391
Finite-Lived Intangible Assets, Gross	47,705
Indefinite-Lived Contractual Rights	27,726
Impairment of intangibles	(8,713)	$ 9,518
Finite-Lived Intangible Assets, Net	15,824
Finite-Lived Intangible Assets, Net Of Amortization	15,824
Indefinite-Lived Trademarks	71,204
Intangible Assets, Gross (Excluding Goodwill)	153,858
Intangibles – net	114,754	148,997	$ 115,191
Amortization of Intangible Assets	831	$ 891
Re-acquired right [Member]
Accumulated amortization	0
Impairment of intangibles	(7,474)
Indefinite-lived Intangible Assets (Excluding Goodwill)	35,200
Trademarks [Member]
Accumulated amortization	0
Impairment of intangibles	251
Indefinite-lived Intangible Assets (Excluding Goodwill)	70,953
Trade names [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	8,834
Finite-Lived Intangible Assets, Net	191
Customer relationships [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	21,557
Impairment of Intangible Assets, Finite-lived	(1,490)
Finite-Lived Intangible Assets, Net	$ 15,633
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, 2021	Mar. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 831	$ 891
Impairment of intangibles	(8,713)	$ 9,518
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Finite-Lived Intangible Assets, Amortization Expense, Remainder of Fiscal Year	1,646
2014	1,735
2015	1,735
2016	1,735
2017	1,735
Thereafter	7,238
Total	15,824
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Impairment of intangibles	251
Trade Names [Member]
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Total	$ 191

Derivative Instruments Derivati

Derivative Instruments Derivative Instruments (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Derivative Instruments [Abstract]
Foreign Currency Contract, Asset, Fair Value Disclosure	$ 270,000
Foreign Currency Contracts, Liability, Fair Value Disclosure	439,000		$ 997,000
Derivative, Notional Amount	36,955
Derivative [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	(169,000)	$ 1,178,000
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	0	176,000
Foreign Currency Contracts, Liability, Fair Value Disclosure	$ 439,000		$ 997,000
Derivative, Net Hedge Ineffectiveness Gain (Loss)		$ 176,000

Commitments, Contingencies an_2

Commitments, Contingencies and Other Commitments (Details) $ in Thousands	Mar. 31, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
Other Commitment	$ 18,363

Operating Segment Information_2

Operating Segment Information (Detail) - (Table 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
44286
Total revenue	$ 361,025	$ 359,168
Gross profit	139,104	133,464
Operating Income (Loss)	28,044	(26,248)
Segment assets	1,168,943	1,145,904	$ 1,137,761
Capital expenditures	1,598	3,301
Wholesale Footwear [Member]
44286
Total revenue	216,779	235,069
Gross profit	73,724	79,784
Operating Income (Loss)	44,376	41,053
Segment assets	326,059	312,238
Capital expenditures	281	305
Wholesale Accessories [Member]
44286
Total revenue	74,621	67,672
Gross profit	20,392	18,512
Operating Income (Loss)	7,515	(6,479)
Segment assets	428,157	431,672
Capital expenditures	710	67
Total Wholesale [Member]
44286
Total revenue	291,400	302,741
Gross profit	94,116	98,296
Operating Income (Loss)	51,891	34,574
Segment assets	754,216	743,910
Capital expenditures	991	372
Retail
44286
Total revenue	67,501	52,943
Gross profit	42,864	31,684
Operating Income (Loss)	(4,707)	(43,002)
Segment assets	218,990	231,562
Capital expenditures	183	714
First Cost Member
44286
Total revenue	583	1,250
Gross profit	583	1,250
Operating Income (Loss)	450	464
Segment assets	68,598	65,918
Capital expenditures	0	0
Licensing [Member]
44286
Total revenue	1,541	2,234
Gross profit	1,541	2,234
Operating Income (Loss)	1,150	948
Segment assets	73,261	67,309
Capital expenditures	0	0
Corporate Segment [Member]
44286
Total revenue	0	0
Gross profit	0	0
Operating Income (Loss)	(20,740)	(19,232)
Segment assets	53,878	37,205
Capital expenditures	$ 424	$ 2,215

Operating Segment Information_3

Operating Segment Information (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Segment Reporting Information [Line Items]
Domestic	$ 361,025	$ 359,168
Domestic Destination [Member]
Segment Reporting Information [Line Items]
Domestic	315,601	317,937
Non-US [Member]
Segment Reporting Information [Line Items]
Domestic	45,424	41,231
Geographical [Member]
Segment Reporting Information [Line Items]
Domestic	$ 75,291	$ 68,325

Property, Plant, and Equipment

Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2020	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Impairment of lease right-of-use asset and store fixed assets	$ 28,821
Goodwill, Impaired, Accumulated Impairment Loss		$ 612

Extraordinary and Unusual Ite_2

Extraordinary and Unusual Items (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Salary Reduction Percentage for Executives	30.00%
Salary Reduction for Non-Executive Employees	$ 100,000
Restructuring Costs	806,000	$ 7,181,000
Line of Credit Facility, Maximum Borrowing Capacity	150,000,000
Accrued Liabilities
Restructuring Costs	$ 607	$ 490,000

Debt (Details)

Debt (Details)	3 Months Ended
	Mar. 31, 2021USD ($)
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Line of Credit Facility, Maximum Borrowing Capacity	$ 150,000,000
Maximum Increase of Availability of Credit	100,000,000
Line Cap Dollar Amount	22,500,000
Line Cap Percentage	0.15
Line Cap Dollar Amount After Base Trigger	15,000,000
Line Cap Percentage After Base Trigger	$ 0.10
Line of Credit Facility, Commitment Fee Percentage	0.40%
Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee	2.00
Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee	2.50

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event - European Joint Venture	Apr. 14, 2021USD ($)
Subsequent Event [Line Items]
Noncontrolling Interest, Increase from Business Combination	$ 0.499
Business Combination, Consideration Transferred	$ 16,483