Steven Madden (SHOO) 10-Q 4 Nov 21 2021 Q3 Quarterly report Financial data

Cover Page

Cover Page - $ / shares	9 Months Ended
	Sep. 30, 2021	Nov. 01, 2021
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		81,392,991
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	Sep. 30, 2021
Document Transition Report	false
Entity File Number	0-23702
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Tax Identification Number	13-3588231
Entity Listing, Par Value Per Share	$ 0.0001

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Current assets:
Cash and cash equivalents	$ 219,523	$ 247,864	$ 223,820
Short-term Investments	40,390	39,302	33,332
Factor accounts receivable	11,596	8,943	10,214
Accounts receivable, net of allowances of $11,596, $8,943 and $10,214	36,524	25,044	33,526
Other Receivables	347,748	252,671	232,876
Inventories	201,198	101,420	109,683
Prepaid expenses and other current assets	19,182	17,415	13,477
Income tax receivable and prepaid taxes	16,536	14,525	1,120
Total current assets	881,101	698,241	647,834
Note receivable – related party	891	1,180	1,274
Property and equipment, net	36,843	43,268	43,130
Operating lease right-of-use asset	90,832	101,379	111,732
Deposits and other	4,332	4,822	2,660
Deferred taxes	4,964	5,415	14,686
Goodwill – net	167,957	168,265	166,794
Intangibles – net	113,140	115,191	116,300
Segment assets	1,300,060	1,137,761	1,104,410
Current liabilities:
Accounts payable	121,838	73,904	65,666
Accrued expenses	210,985	118,083	112,579
Operating leases – current portion	32,063	34,257	36,212
Income taxes payable	7,194	5,799	0
Contingent considerations – current portion	3,660	0	0
Accrued incentive compensation	12,834	3,873	3,615
Total current liabilities	388,574	235,916	218,072
Contingent considerations – long term portion	4,381	207	1,420
Operating leases – long-term portion	85,358	98,592	107,973
Deferred taxes	2,563	2,562	3,054
Other liabilities	12,004	10,115	6,151
Liabilities	$ 492,880	347,392	336,670
Common Stock, Par or Stated Value Per Share	$ 0.0001
Common stock – 0.0001 par value, 245,000 shares authorized,133,827, 133,247 and 133,173 shares issued, 81,393, 82,616 and 83,030 shares outstanding	$ 8	$ 8	$ 6
Common stock, shares authorized	245,000,000
Common stock, shares issued	133,827,000	133,247,000	133,173,000
Common Stock, Shares, Outstanding	81,393,000	82,616,000	83,030,000
Additional paid-in capital	$ 487,732	$ 478,463	$ 472,116
Retained earnings	1,367,252	1,279,550	1,256,959
Accumulated other comprehensive loss	(29,206)	(29,164)	(37,477)
Treasury stock – 52,434, 50,631 and 50,143 shares at cost	$ (1,026,956)	$ (952,271)	$ (935,484)
Treasury Stock, Shares	52,434,000	50,631,000	50,143,000
Total Steven Madden, Ltd. stockholders’ equity	$ 798,830	$ 776,586	$ 756,120
Noncontrolling interest	8,350	13,783	11,620
Total stockholders’ equity	807,180	790,369	767,740
Total Liabilities and Stockholders’ Equity	$ 1,300,060	1,137,761	1,104,410
Preferred Class A [Member]
Current liabilities:
Preferred stock-par value	$ 0.0001
Preferred stock- shares authorized	5,000,000
Preferred stock-issued	0
Preferred Class B [Member]
Current liabilities:
Preferred stock-par value	$ 0.0001
Preferred stock- shares authorized	60,000
Preferred stock-issued	0
Preferred Stock [Member]
Current liabilities:
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 Statemen

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Net sales	$ 525,067	$ 342,830	$ 1,278,765	$ 839,877
Commission and licensing fee income	3,675	4,037	8,896	8,970
Revenues	528,742	346,867	1,287,661	848,847
Cost of Goods and Services Sold	308,744	206,990	758,504	519,618
Gross profit	219,998	139,877	529,157	329,229
Operating expenses	131,580	102,968	363,888	302,753
Impairment of store fixed assets and lease right-of-use assets	0	6,897	1,089	36,896
Impairment of Intangible Assets (Excluding Goodwill)	0	33,010		42,528
Operating Income (Loss)	88,418	(2,998)	164,180	(52,948)
Interest and other (expense)/income – net	(202)	(88)	(1,016)	(1,491)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	88,216	(2,910)	163,164	(51,457)
Provision/(benefit) for income taxes (Note M)	21,551	4,236	36,827	(9,366)
Net income/(loss)	$ 66,665	$ (7,146)	126,337	(42,091)
Less: net income attributable to noncontrolling interest			1,645	(1,103)
Net income/(loss) attributable to Steven Madden, Ltd.			$ 124,692	$ (40,988)
Basic net income per share (in dollars per share)	$ 0.85	$ (0.09)	$ 1.58	$ (0.52)
Diluted net income per share (in dollars per share)	$ 0.82	$ (0.09)	$ 1.53	$ (0.52)
Basic weighted average common shares outstanding	78,129	78,560	78,686	78,650
Effect of dilutive securities – options/restricted stock	3,178	0	3,068	0
Diluted weighted average common shares outstanding	81,307	78,560	81,754	78,650
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15	$ 0	$ 0.45	$ 0.15
Noncontrolling Interest
Less: net income attributable to noncontrolling interest	$ 22	$ (195)
Retained Earnings
Net income/(loss) attributable to Steven Madden, Ltd.	$ 66,643	$ (6,951)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Statement of Comprehensive Income [Abstract]
Net income	$ 66,665	$ (7,146)	$ 126,337	$ (42,091)
Foreign currency translation adjustment, Pre-tax	(4,258)	2,630	(673)	(7,250)
Foreign currency translation adjustment, Tax	0	0	0	0
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification and Tax	365	(674)	1,174	205
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	274	(478)	880	152
Other Comprehensive Income (Loss), before Reclassifications, before Tax	91	196	(294)	(53)
Other comprehensive (loss)/income:
Foreign currency translation adjustment, After-tax	(4,258)	2,630	(673)	(7,250)
Total other comprehensive (loss), Pre-tax	(3,893)	1,956	501	(7,045)
Total other comprehensive (loss), Tax	(91)	196	(294)	(53)
Total other comprehensive (loss), After-tax	(3,984)	2,152	207	(7,098)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	62,681	(4,994)	126,544	(49,189)
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	163	(416)	1,894	(1,164)
Comprehensive income attributable to Steven Madden, Ltd.	$ 62,518	$ (4,578)	$ 124,650	$ (48,025)

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
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 – 52,434, 50,631 and 50,143 shares at cost	$ (905,688)
Noncontrolling interest	12,723
Total stockholders’ equity	841,224
Common stock – 0.0001 par value, 245,000 shares authorized,133,827, 133,247 and 133,173 shares issued, 81,393, 82,616 and 83,030 shares outstanding	$ 6
Stock Repurchased During Period, Shares	(909,000)
Payments for Repurchase of Common Stock	$ (29,796)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	52,000
Stock Issued During Period, Value, Stock Options Exercised	$ 960
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures	367,000
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	$ 16,939
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax					$ (7,189)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest							$ (61)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(7,250)
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	152						152
Dividends, Common Stock, Cash	(12,459)
Noncontrolling Interest, Increase from Business Combination	359
Net income/(loss) attributable to Steven Madden, Ltd.	(40,988)
Less: net income attributable to noncontrolling interest	(1,103)
Net income	$ (42,091)
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15
Other Comprehensive Income (Loss), before Reclassifications, before Tax	$ 53
Common Stock, Shares, Outstanding		83,035,000
Additional paid-in capital			$ 466,384
Retained earnings				$ 1,263,910
Accumulated other comprehensive loss					(39,850)
Treasury Stock, Shares						50,138,000
Treasury stock – 52,434, 50,631 and 50,143 shares at cost						$ 935,366
Noncontrolling interest							12,036
Total stockholders’ equity	767,120
Common stock – 0.0001 par value, 245,000 shares authorized,133,827, 133,247 and 133,173 shares issued, 81,393, 82,616 and 83,030 shares outstanding		$ 6
Stock Repurchased During Period, Shares		(5,000)				(5,000)
Payments for Repurchase of Common Stock	(118)					$ (118)
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	5,732		5,732
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax					2,851
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest							(221)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	2,630
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	(478)				(478)
Net income/(loss) attributable to Steven Madden, Ltd.				(6,951)
Less: net income attributable to noncontrolling interest							(195)
Net income	$ (7,146)
Common Stock, Dividends, Per Share, Cash Paid	$ 0
Other Comprehensive Income (Loss), before Reclassifications, before Tax	$ (196)
Common Stock, Shares, Outstanding	83,030,000	83,030,000
Additional paid-in capital	$ 472,116		472,116
Retained earnings	1,256,959			1,256,959
Accumulated other comprehensive loss	$ (37,477)				(37,477)
Treasury Stock, Shares	50,143,000					50,143,000
Treasury stock – 52,434, 50,631 and 50,143 shares at cost	$ (935,484)					$ (935,484)
Noncontrolling interest	11,620						11,620
Total stockholders’ equity	767,740
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value	(298)
Common stock – 0.0001 par value, 245,000 shares authorized,133,827, 133,247 and 133,173 shares issued, 81,393, 82,616 and 83,030 shares outstanding	$ 6	$ 6
Common Stock, Shares, Outstanding	82,616,000
Additional paid-in capital	$ 478,463
Retained earnings	1,279,550
Accumulated other comprehensive loss	$ (29,164)
Treasury Stock, Shares	50,631,000
Treasury stock – 52,434, 50,631 and 50,143 shares at cost	$ (952,271)
Noncontrolling interest	13,783
Total stockholders’ equity	790,369
Common stock – 0.0001 par value, 245,000 shares authorized,133,827, 133,247 and 133,173 shares issued, 81,393, 82,616 and 83,030 shares outstanding	$ 8
Stock Repurchased During Period, Shares	(1,803,000)
Payments for Repurchase of Common Stock	$ (74,685)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	311,000
Stock Issued During Period, Value, Stock Options Exercised	$ 7,232
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures	269,000
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	$ 16,696
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax					(922)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest							249
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(673)
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	880						880
Dividends, Common Stock, Cash	(36,990)
Distribution of noncontrolling interest earnings	(2,859)						2,859
Payments to Acquire Interest in Joint Venture	(19,127)		14,659				4,468
Net income/(loss) attributable to Steven Madden, Ltd.	124,692
Less: net income attributable to noncontrolling interest	1,645
Net income	$ 126,337
Common Stock, Dividends, Per Share, Cash Paid	$ 0.45
Other Comprehensive Income (Loss), before Reclassifications, before Tax	$ 294
Common Stock, Shares, Outstanding		82,156,000
Additional paid-in capital			481,646
Retained earnings				1,312,827
Accumulated other comprehensive loss					(25,081)
Treasury Stock, Shares						51,661,000
Treasury stock – 52,434, 50,631 and 50,143 shares at cost						$ 995,065
Noncontrolling interest							8,187
Total stockholders’ equity	782,522
Common stock – 0.0001 par value, 245,000 shares authorized,133,827, 133,247 and 133,173 shares issued, 81,393, 82,616 and 83,030 shares outstanding		$ 8
Stock Repurchased During Period, Shares		(773,000)				(773,000)
Payments for Repurchase of Common Stock	(31,891)					$ (31,891)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		16,000
Stock Issued During Period, Value, Stock Options Exercised	409		409
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures		(5,000)
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	5,677		5,677
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax					(4,399)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest							141
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(4,258)
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	274				274
Dividends, Common Stock, Cash	(12,218)			(12,218)
Net income/(loss) attributable to Steven Madden, Ltd.				66,643
Less: net income attributable to noncontrolling interest							22
Net income	$ 66,665
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15
Other Comprehensive Income (Loss), before Reclassifications, before Tax	$ (91)
Common Stock, Shares, Outstanding	81,393,000	81,393,000
Additional paid-in capital	$ 487,732		$ 487,732
Retained earnings	1,367,252			$ 1,367,252
Accumulated other comprehensive loss	$ (29,206)				$ (29,206)
Treasury Stock, Shares	52,434,000					52,434,000
Treasury stock – 52,434, 50,631 and 50,143 shares at cost	$ (1,026,956)					$ (1,026,956)
Noncontrolling interest	8,350						$ 8,350
Total stockholders’ equity	807,180
Common stock – 0.0001 par value, 245,000 shares authorized,133,827, 133,247 and 133,173 shares issued, 81,393, 82,616 and 83,030 shares outstanding	$ 8	$ 8

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net income	$ 126,337	$ (42,091)
Adjustments to reconcile net income/(loss) to net cash provided by operating activities:
Stock-based compensation	16,696	16,939
Depreciation and amortization	11,611	13,235
Loss on disposal of fixed assets	449	473
Impairment of intangibles		42,528
Impairment of lease right-of-use asset and fixed assets	1,089	36,896
Deferred taxes	452	(17,509)
Accrued interest on note receivable - related party	(18)	(24)
Change in valuation of contingent considerations	7,834	(5,020)
Gain (Loss) on Disposition of Intangible Assets	(8,000)
Recovery of receivables, related to the Payless ShoeSource bankruptcy	(919)	0
Changes, net of acquisitions, in:
Accounts receivable	(10,561)	4,640
Increase (Decrease) in Accounts and Other Receivables	95,077	16,405
Notes receivable - related party	307	308
Inventories	(99,778)	27,213
Prepaid expenses, income tax receivables, prepaid taxes, and other current assets	(2,638)	7,691
Accounts payable and accrued expenses	143,111	(54,156)
Accrued incentive compensation	8,961	(7,319)
Leases and other liabilities	(3,672)	(6,792)
Net cash provided by operating activities	96,184	607
Cash flows from investing activities:
Capital expenditures	4,599	5,496
Proceeds from Sale of Intangible Assets	8,000
Payments to Acquire Short-term Investments	43,376	41,223
Proceeds from Sale of Short-term Investments	42,383	47,243
Net cash provided by investing activities	2,408	524
Cash flows from financing activities:
Tax benefit from the exercise of options	7,232	960
Payments to Noncontrolling Interests		359
Payments of Distributions to Affiliates	(2,859)
Common stock purchased for treasury	(74,685)	(29,796)
Cash dividends paid on common stock	(36,990)	(12,459)
Advances from factor	0	176,784
Repayments of advances from factor	0	(176,784)
Net cash used in financing activities	(126,429)	(40,936)
Effect of Exchange Rate on Cash and Cash Equivalents	(504)	(476)
Net decrease in cash and cash equivalents	(28,341)	(40,281)
Cash and cash equivalents – beginning of period	247,864	264,101
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Total	219,523	$ 223,820
Payments to Acquire Interest in Joint Venture	$ (19,127)

Basis of Reporting

Basis of Reporting	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Reporting	– Basis of ReportingThe 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 and nine months ended September 30, 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	9 Months Ended
	Sep. 30, 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 profit 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.

Marketable Securities

Marketable Securities	9 Months Ended
	Sep. 30, 2021
Marketable Securities [Abstract]
Cash, Cash Equivalents, and Short-term Investments	Short-Term InvestmentsAs of September 30, 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 September 30, 2021 and December 31, 2020 short-term investments amounted to $40,390 and $39,302, respectively, and have maturities of one year or less.

Fair Value Measurement

Fair Value Measurement	9 Months Ended
	Sep. 30, 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 September 30, 2021 and December 31, 2020 are as follows: September 30, 2021 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Assets: Forward contracts 268 — 268 — Total assets $ 268 $ — $ 268 $ — Liabilities: Contingent consideration $ 8,041 $ — $ — $ 8,041 Forward contracts 86 — 86 — Total liabilities $ 8,127 $ — $ 86 $ 8,041 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 P – Derivative Instruments). Fair value of these instruments is based on observable market transactions of spot and forward rates. The Company's level 3 balance consists of contingent consideration related to acquisitions. The changes in the Company's level 3 liabilities for the periods ended September 30, 2021 and December 31, 2020 are as follows: Balance at Payments Acquisitions Adjustments (1) Balance at September 30, 2021 Liabilities: Contingent consideration (2) $ 207 — — 7,834 $ 8,041 Balance at Payments Acquisitions Adjustments (3) Balance at December 31, 2020 Liabilities: Contingent consideration $ 9,124 — — (8,917) $ 207 (1) In 2021, amount consists of adjustments of $7,720 and $114 that were included as an expense in operating expenses, related to the change in valuation of the contingent consideration in connection with the acquisitions of B.B. Dakota, Inc. and GREATS Brand, Inc., respectively. (2) Total contingent consideration liability of $8,041 is comprised of $3,660, classified as current and $4,381, classified as non-current on the Consolidated Balance Sheets. (3) 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 comprises 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. At September 30, 2021, the liability for potential contingent consideration was $7,920 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 Black-Scholes-Merton option pricing method with a nonlinear payoff structure based on a set of financial metrics of B.B. Dakota, Inc. during the earn-out period, utilizing a discount rate of 11.0%. At September 30, 2021, the liability for potential contingent consideration was $121 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 a risk neutral simulation method to model the probability of different financial results of GREATS Brand, Inc. during the earn-out period, utilizing a discount rate of 10.0%. 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 O ). The fair values of lease right-of-use 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 J ). 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)	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Supplemental Balance Sheet Disclosures	Lease Position The table below presents the lease-related assets and liabilities recorded on the Consolidated Balance Sheets as of September 30, 2021 and December 31, 2020: Classification on the Balance Sheet September 30, 2021 December 31, 2020 Assets Noncurrent (1)(2) Operating lease right-of-use asset $ 90,832 $ 101,379 Liabilities Current Operating leases – current portion $ 32,063 $ 34,257 Noncurrent Operating leases – long-term portion 85,358 98,592 Total operating lease liabilities $ 117,421 $ 132,849 Weighted-average remaining lease term 4.7 years 5.0 years Weighted-average discount rate 4.2 % 4.3 % (1) During the three and nine months ended September 30, 2021, the Company recorded a pre-tax impairment charge related to its right-of-use assets of $0 and $680, respectively, recorded in the Retail and the Wholesale Accessories/Apparel Segments. (2) During the year ended December 31, 2020, the Company recorded a pre-tax impairment charge related to its lease right-of-use assets of $22,183 in the Retail Segment..

Share Repurchase Program

Share Repurchase Program	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
Share Repurchase Program [Text Block]	Share Repurchase Program The Company's Board of Directors authorized a share repurchase program (the “Share Repurchase Program”), effective as of January 1, 2004. The Share Repurchase Program does not have a fixed expiration or termination date and may be modified or terminated by the Board of Directors at any time. On several occasions, the Board of Directors has increased the amount authorized for repurchase of the Company's common stock. 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. On November 2, 2021, the Board of Directors approved an increase in the Company's share repurchase authorization of approximately $200,000, bringing the total authorization to $250,000 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 nine months ended September 30, 2021, an aggregate of 1,497,609 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 $41.45, for an aggregate purchase price of approximately $62,081. As of September 30, 2021, approximately $49,509 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 and/or option cost 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 and/or option cost. During the nine months ended September 30, 2021, an aggregate of 305,735 shares were withheld in connection with the settlement of vested restricted stock to satisfy tax-withholding requirements and option costs, at an average price per share of $41.23, for an aggregate purchase price of approximately $12,604.

Net Income Per Share of Common

Net Income Per Share of Common Stock	9 Months Ended
	Sep. 30, 2021
Net Income Per Share of Common Stock [Abstract]
Net Income Per Share of Common Stock	– Net Income/(Loss) Per Share of Common StockBasic 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 3,608,000 shares for the period ended September 30, 2021, compared to 4,468,000 shares for the period ended September 30, 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 and nine months ended September 30, 2021, options to purchase approximately 17,000 and 2,000 shares of common stock, respectively, have been excluded from the calculation of diluted net income per share as compared to approximately 0 and 100,000 shares that were excluded from the calculation of diluted net loss per share for the three and nine months ended September 30, 2020, as the result would have been anti-dilutive. For the three and nine months ended September 30, 2021, approximately 2,000 and 7,000 restricted shares, respectively, were excluded from the calculation of diluted net income per share as compared to approximately 2,480,000 and 2,493,000 shares that were excluded from the calculation of diluted net loss per share for the three and nine months ended September 30, 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 September 30, 2021 and 2020 and, therefore, were excluded from the calculation of diluted net income/(loss) per common share for the three and nine months ended September 30, 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 September 30, 2021 and 2020, respectively. These amounts were also excluded from the computation of weighted average potentially dilutive securities.

Income Taxes (Notes)

Income Taxes (Notes)	9 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	– Income Taxes The Company’s provision for income taxes for the three and nine months ended September 30, 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 and nine months ended September 30, 2021 and 2020: Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Income/(loss) before provision (benefit) for income taxes $ 88,216 $ (2,910) $ 163,164 $ (51,457) Income tax expense/(benefit) $ 21,551 $ 4,236 $ 36,827 $ (9,366) Effective tax rate 24.4% (145.6%) 22.6% 18.2% The difference between the Company’s effective tax rates for the three and nine months ended September 30, 2021 and 2020 is primarily due to the expected jurisdictional mix of profit and losses from each period, and decrease in Global Intangible Low Taxed Income in 2021. 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. In response to the COVID-19 pandemic, the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") was signed into law on March 27, 2020, which includes significant corporate income tax and payroll tax provisions aimed at providing

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 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 September 30, 2021: Wholesale Net Carrying Amount Footwear Accessories/ Apparel Retail Balance at January 1, 2021 $ 91,097 $ 62,688 $ 14,480 $ 168,265 Translation (191) — (117) (308) Balance at September 30, 2021 $ 90,906 $ 62,688 $ 14,363 $ 167,957 The following table details identifiable intangible assets as of September 30, 2021: Estimated Lives Cost Basis Accumulated Amortization Currency Translation Net Carrying Amount Trade names 1–10 years $ 9,025 $ (8,962) $ — $ 63 Customer relationships 10–20 years 38,680 (22,690) (1,526) 14,464 47,705 (31,652) (1,526) 14,527 Re-acquired right indefinite 35,200 — (7,733) 27,467 Trademarks indefinite 70,953 — 193 71,146 $ 153,858 $ (31,652) $ (9,066) $ 113,140 The Company evaluates its goodwill and indefinite-lived 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. A qualitative assessment of goodwill and certain indefinite-lived intangible assets was performed as of July 1, 2021. In conducting the qualitative impairment assessment for goodwill and indefinite-lived intangibles, the Company concluded that it is more likely than not that the fair values of its goodwill exceeded the carrying values of their respective reporting units and the fair values of its indefinite-lived intangibles exceeded their respective carrying values. Therefore, no impairment charges were recorded for goodwill and intangibles. As a result of the COVID-19 pandemic and decline in the macroeconomic environment, the Company performed an interim impairment analysis as of March 31, 2020 that resulted in $9,518 of impairment charges, which is comprised of impairment charges of $8,615, $456 and $447 related to the Company's Cejon, GREATS and Jocelyn trademarks, respectively. An additional interim impairment analysis was conducted in the third quarter of 2020 that resulted in an impairment charge of $33,010, which is comprised of impairment charges of $18,410 and $14,600 related to the Company's Cejon and Report trademarks, respectively. These charges were recorded in impairment of intangibles in the Company’s Condensed Consolidated Statements of Income/(Loss). During the nine months ended September 30, 2021 the Company sold one of its internally developed trademarks for $8,000. The gain from the sale of the trademark was recorded in operating expenses in the Company's Condensed Statements of Income/Loss. The amortization of intangible assets amounted to $554 and $2,187 for the three and nine months ended September 30, 2021 compared to $908 and for $2,694 the three and nine months ended September 30, 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 September 30, 2021 is as follows: 2021 (remaining three months) $ 487 2022 1,718 2023 1,718 2024 1,718 2025 1,718 Thereafter 7,168 Total $ 14,527

Derivative Instruments

Derivative Instruments	9 Months Ended
	Sep. 30, 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 September 30, 2021, the Company's entire net forward contracts hedging portfolio consisted of a notional amount of $26,648, with the fair value included on the Consolidated Balance Sheets in other current assets of $268 and other current liabilities of $86. For the three and nine months ended September 30, 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 nine months of 2021. The following table presents the pre-tax amounts from derivative instruments affecting income and other comprehensive income/loss ("OCI") for the periods ended September 30, 2021 and 2020, respectively: Three Months Ended September 30, Nine Months Ended September 30, Forward Contracts: Location of Gain or Loss Recognized in Net Income on Derivative Gain/(Loss) Recognized in Accumulated OCI Loss Reclassified into Income From Accumulated OCI Gain Recognized in Accumulated OCI Loss Reclassified into Income From Accumulated OCI 2021 Cost of Sales (exclusive of depreciation and amortization) $ 274 $ (53) $ 880 $ (765) 2020 Cost of Sales (exclusive of depreciation and amortization) (478) (147) 152 (59)

Commitments, Contingencies and

Commitments, Contingencies and Other	9 Months Ended
	Sep. 30, 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 September 30, 2021, the Company had future minimum royalty and advertising payments of $16,000. 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	9 Months Ended
	Sep. 30, 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, 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, Mexico, Europe and South Africa, the Company's joint ventures in 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®, 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. As of 2021, the Company displayed 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. As of and for the three months ended, Wholesale Footwear Wholesale Accessories/Apparel Total Wholesale Retail First Cost Licensing Corporate (1) Consolidated September 30, 2021 Total revenue $ 304,203 $ 97,811 $ 402,014 $ 123,054 $ 991 $ 2,683 $ — $ 528,742 Gross profit 108,019 27,184 135,203 81,121 991 2,683 — 219,998 Income/(loss) from operations $ 70,515 $ 13,310 $ 83,825 $ 22,539 $ 695 $ 1,991 $ (20,632) $ 88,418 Segment assets $ 341,853 $ 494,992 $ 836,845 $ 271,125 $ 69,517 $ 82,056 $ 40,517 $ 1,300,060 Capital expenditures $ 171 $ 58 $ 229 $ 458 $ 3 $ — $ 1,126 $ 1,816 September 30, 2020 Total revenue $ 213,327 $ 70,516 $ 283,843 $ 58,987 $ 1,479 $ 2,558 $ — $ 346,867 Gross profit 73,140 25,065 98,205 37,635 1,479 2,558 — 139,877 Income/(loss) from operations $ 31,707 $ (4,658) $ 27,049 $ (17,292) $ 882 $ 1,948 $ (15,585) $ (2,998) Segment assets $ 284,327 $ 423,146 $ 707,473 $ 223,428 $ 65,452 $ 69,725 $ 38,332 $ 1,104,410 Capital expenditures $ 366 $ 26 $ 392 $ 425 $ — $ — $ 359 $ 1,176 As of and for the nine months ended, Wholesale Footwear Wholesale Accessories/Apparel Total Wholesale Retail First Cost Licensing Corporate (1) Consolidated September 30, 2021 Total revenue $ 719,094 $ 236,444 $ 955,538 $ 323,227 $ 1,909 $ 6,987 $ — $ 1,287,661 Gross profit 247,139 62,351 309,490 210,771 1,909 6,987 — $ 529,157 Income/(loss) from operations $ 159,049 $ 15,468 $ 174,517 $ 43,632 $ 1,577 $ 5,826 $ (61,372) $ 164,180 Segment assets $ 341,853 $ 494,992 $ 836,845 $ 271,125 $ 69,517 $ 82,056 $ 40,517 $ 1,300,060 Capital expenditures $ 634 $ 784 $ 1,418 $ 739 $ 3 $ — $ 2,439 $ 4,599 September 30, 2020 Total revenue $ 526,362 $ 160,206 $ 686,568 $ 153,309 $ 2,981 $ 5,989 $ — $ 848,847 Gross profit 174,668 48,383 223,051 97,208 2,981 5,989 — $ 329,229 Income/(loss) from operations $ 71,534 $ (12,465) $ 59,069 $ (66,944) $ 1,251 $ 3,416 $ (49,740) $ (52,948) Segment assets $ 284,327 $ 423,146 $ 707,473 $ 223,428 $ 65,452 $ 69,725 $ 38,332 $ 1,104,410 Capital expenditures $ 819 $ 105 $ 924 $ 1,391 $ — $ — $ 3,181 $ 5,496 (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 September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Domestic (1) $ 460,246 $ 297,641 $ 1,128,992 $ 741,708 International 68,496 49,226 158,669 107,139 Total $ 528,742 $ 346,867 $ 1,287,661 $ 848,847

Recent Accounting Pronouncement

Recent Accounting Pronouncements (Notes)	9 Months Ended
	Sep. 30, 2021
Recent Accounting Pronouncements [Abstract]
Recently Adopted Accounting Standards [Abstract]	Recent Accounting Pronouncements Not Yet Adopted In March 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("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	9 Months Ended
	Sep. 30, 2021
Accounting Changes and Error Corrections [Abstract]
Reclassifications	– Reclassification Certain reclassifications were made to prior years' amounts to conform to the 2021 presentation, primarily as it relates to the breakout of the impairment of fixed assets and lease right-of-use assets from operating expenses on the Condensed Consolidated Statements of Income/Loss and as it relates to segment reporting of corporate expenses and corporate

Extraordinary and Unusual Items

Extraordinary and Unusual Items	Sep. 30, 2021
Unusual or Infrequent Items, or Both [Abstract]
Unusual or Infrequent Items, or Both, Disclosure	- COVID-19 and Restructuring Charges In December 2019, COVID-19 emerged and spread worldwide. The World Health Organization declared COVID-19 a pandemic in March 2020, which resulted 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 the Company’s 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 has had and may continue to have a material impact on the Company's business, results of operations, financial position and cash flow. In response to the COVID-19 pandemic, the Company took precautionary measures to maintain adequate liquidity and financial flexibility by temporarily suspending share repurchases and the quarterly cash dividend (all of which were reinstated in the first quarter 2021); 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 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. The impact of the COVID-19 pandemic resulted in an unprecedented decline in the Company's revenue and earnings during 2020 and included charges from adjustments to the carrying amounts of certain trademarks, long-lived asset impairment charges and restructuring and other related charges. In 2021, despite the continued impact of the pandemic and supply chain disruption, the Company’s business saw improvements in its retail segment and improvements in sell in and sell-through performance in its wholesale businesses. In 2020, as a result of the COVID-19 pandemic and after assessing the cost of the Company's operations, the Company implemented a restructuring plan that resulted in the reduction of a significant number of its corporate employees. In 2020, the 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 included in accrued expenses at December 31, 2020. During the three and nine months ended September 30, 2021, the Company recorded a pre-tax charge of $0 and $1,239, respectively, related to additional severance in connection with its restructuring plan and other related items. As of September 30, 2021, the remaining unpaid portion included in accrued expenses was $231.

Debt

Debt	9 Months Ended
	Sep. 30, 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

Basis of Reporting (Policies)

Basis of Reporting (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Accounting, Policy	– Basis of ReportingThe 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 and nine months ended September 30, 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 profit levels, are analyzed by management to estimate the amount of the anticipated customer allowance.

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2021 and December 31, 2020 are as follows: September 30, 2021 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Assets: Forward contracts 268 — 268 — Total assets $ 268 $ — $ 268 $ — Liabilities: Contingent consideration $ 8,041 $ — $ — $ 8,041 Forward contracts 86 — 86 — Total liabilities $ 8,127 $ — $ 86 $ 8,041 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 Payments Acquisitions Adjustments (1) Balance at September 30, 2021 Liabilities: Contingent consideration (2) $ 207 — — 7,834 $ 8,041 Balance at Payments Acquisitions Adjustments (3) Balance at December 31, 2020 Liabilities: Contingent consideration $ 9,124 — — (8,917) $ 207

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Lease, Cost [Table Text Block]	Lease Costs The table below presents certain information related to lease costs during the three and nine months ended September 30, 2021 and 2020: Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Operating lease cost $ 9,118 $ 8,534 $ 28,384 $ 28,950 Variable lease cost (1)(2) 1,937 8,448 14,818 8,448 Short-term lease cost — 94 — 213 Less: sublease income 80 80 241 482 Total lease cost $ 10,975 $ 16,996 $ 42,961 $ 37,129
Schedule of Leases Supplemental Cash Flows	Other Information The table below presents supplemental cash flow information related to leases as of the nine months ended September 30, 2021 and 2020: Nine Months Ended September 30, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows used for operating leases $ 32,126 $ 41,663
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 Consolidated Balance Sheet as of September 30, 2021: 2021 (remaining three months) $ 9,997 2022 33,978 2023 26,006 2024 19,916 2025 16,123 Thereafter 23,449 Total minimum lease payments 129,469 Less: interest 12,048 Present value of lease liabilities $ 117,421

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 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 (3,269,478) Common stock available for grant of stock-based awards as of September 30, 2021 7,730,522
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	Total equity-based compensation for the three and nine months ended September 30, 2021 and 2020 is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Restricted stock $ 4,596 $ 4,647 $ 13,541 $ 14,138 Stock options 1,081 1,085 3,155 2,801 Total $ 5,677 $ 5,732 $ 16,696 $ 16,939
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 and nine months ended September 30, 2021 and 2020 are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Proceeds from stock options exercised $ 409 $ — $ 7,232 $ 960 Intrinsic value of stock options exercised $ 265 $ — $ 6,077 $ 758
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 nine months ended September 30, 2021 and 2020: Nine Months Ended September 30, 2021 2020 Volatility 40.3% to 49.6% 33.9% to 50.0% Risk free interest rate 0.1% to 0.6% 0.2% to 1.6% Expected life in years 2.0 to 4.0 3.0 to 5.0 Dividend yield 1.6% 1.3% Weighted average fair value $11.75 $10.16
Schedule of Share-based Compensation, Stock Options, Activity	Activity relating to stock options granted under the Company’s plans during the nine months ended September 30, 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 254,000 43.16 Exercised (311,000) 23.29 Outstanding at September 30, 2021 2,617,000 $ 28.80 3.0 years $ — Exercisable at September 30, 2021 2,103,000 $ 27.61 2.8 years $ —
Schedule of Nonvested Share Activity	The following table summarizes restricted stock activity during the nine months ended September 30, 2021 and 2020: Nine Months Ended September 30, 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 316,000 38.95 478,000 31.78 Vested (312,000) 28.00 (326,000) 27.90 Forfeited (47,000) 34.93 (111,000) 37.19 Outstanding at September 30, 3,608,000 $ 21.61 4,468,000 $ 20.10

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2021: Wholesale Net Carrying Amount Footwear Accessories/ Apparel Retail Balance at January 1, 2021 $ 91,097 $ 62,688 $ 14,480 $ 168,265 Translation (191) — (117) (308) Balance at September 30, 2021 $ 90,906 $ 62,688 $ 14,363 $ 167,957
Schedule of Indentifiable Intangible Assets	The following table details identifiable intangible assets as of September 30, 2021: Estimated Lives Cost Basis Accumulated Amortization Currency Translation Net Carrying Amount Trade names 1–10 years $ 9,025 $ (8,962) $ — $ 63 Customer relationships 10–20 years 38,680 (22,690) (1,526) 14,464 47,705 (31,652) (1,526) 14,527 Re-acquired right indefinite 35,200 — (7,733) 27,467 Trademarks indefinite 70,953 — 193 71,146 $ 153,858 $ (31,652) $ (9,066) $ 113,140 The Company evaluates its goodwill and indefinite-lived 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. A qualitative assessment of goodwill and certain indefinite-lived intangible assets was performed as of July 1, 2021. In conducting the qualitative impairment assessment for goodwill and indefinite-lived intangibles, the Company concluded that it is more likely than not that the fair values of its goodwill exceeded the carrying values of their respective reporting units and the fair values of its indefinite-lived intangibles exceeded their respective carrying values. Therefore, no impairment charges were recorded for goodwill and intangibles. As a result of the COVID-19 pandemic and decline in the macroeconomic environment, the Company performed an interim impairment analysis as of March 31, 2020 that resulted in $9,518 of impairment charges, which is comprised of impairment charges of $8,615, $456 and $447 related to the Company's Cejon, GREATS and Jocelyn trademarks, respectively. An additional interim impairment analysis was conducted in the third quarter of 2020 that resulted in an impairment charge of $33,010, which is comprised of impairment charges of $18,410 and $14,600 related to the Company's Cejon and Report trademarks, respectively. These charges were recorded in impairment of intangibles in the Company’s Condensed Consolidated Statements of Income/(Loss). During the nine months ended September 30, 2021 the Company sold one of its internally developed trademarks for $8,000. The gain from the sale of the trademark was recorded in operating expenses in the Company's Condensed Statements of Income/Loss.
Schedule of Intangible Assets, Future Amortization Expense	The estimated future amortization expense for intangibles as of September 30, 2021 is as follows: 2021 (remaining three months) $ 487 2022 1,718 2023 1,718 2024 1,718 2025 1,718 Thereafter 7,168 Total $ 14,527

Operating Segment Information (

Operating Segment Information (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2021 Total revenue $ 304,203 $ 97,811 $ 402,014 $ 123,054 $ 991 $ 2,683 $ — $ 528,742 Gross profit 108,019 27,184 135,203 81,121 991 2,683 — 219,998 Income/(loss) from operations $ 70,515 $ 13,310 $ 83,825 $ 22,539 $ 695 $ 1,991 $ (20,632) $ 88,418 Segment assets $ 341,853 $ 494,992 $ 836,845 $ 271,125 $ 69,517 $ 82,056 $ 40,517 $ 1,300,060 Capital expenditures $ 171 $ 58 $ 229 $ 458 $ 3 $ — $ 1,126 $ 1,816 September 30, 2020 Total revenue $ 213,327 $ 70,516 $ 283,843 $ 58,987 $ 1,479 $ 2,558 $ — $ 346,867 Gross profit 73,140 25,065 98,205 37,635 1,479 2,558 — 139,877 Income/(loss) from operations $ 31,707 $ (4,658) $ 27,049 $ (17,292) $ 882 $ 1,948 $ (15,585) $ (2,998) Segment assets $ 284,327 $ 423,146 $ 707,473 $ 223,428 $ 65,452 $ 69,725 $ 38,332 $ 1,104,410 Capital expenditures $ 366 $ 26 $ 392 $ 425 $ — $ — $ 359 $ 1,176 As of and for the nine months ended, Wholesale Footwear Wholesale Accessories/Apparel Total Wholesale Retail First Cost Licensing Corporate (1) Consolidated September 30, 2021 Total revenue $ 719,094 $ 236,444 $ 955,538 $ 323,227 $ 1,909 $ 6,987 $ — $ 1,287,661 Gross profit 247,139 62,351 309,490 210,771 1,909 6,987 — $ 529,157 Income/(loss) from operations $ 159,049 $ 15,468 $ 174,517 $ 43,632 $ 1,577 $ 5,826 $ (61,372) $ 164,180 Segment assets $ 341,853 $ 494,992 $ 836,845 $ 271,125 $ 69,517 $ 82,056 $ 40,517 $ 1,300,060 Capital expenditures $ 634 $ 784 $ 1,418 $ 739 $ 3 $ — $ 2,439 $ 4,599 September 30, 2020 Total revenue $ 526,362 $ 160,206 $ 686,568 $ 153,309 $ 2,981 $ 5,989 $ — $ 848,847 Gross profit 174,668 48,383 223,051 97,208 2,981 5,989 — $ 329,229 Income/(loss) from operations $ 71,534 $ (12,465) $ 59,069 $ (66,944) $ 1,251 $ 3,416 $ (49,740) $ (52,948) Segment assets $ 284,327 $ 423,146 $ 707,473 $ 223,428 $ 65,452 $ 69,725 $ 38,332 $ 1,104,410 Capital expenditures $ 819 $ 105 $ 924 $ 1,391 $ — $ — $ 3,181 $ 5,496
Schedule of Revenues, by Geographic Area	Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Income/(loss) before provision (benefit) for income taxes $ 88,216 $ (2,910) $ 163,164 $ (51,457) Income tax expense/(benefit) $ 21,551 $ 4,236 $ 36,827 $ (9,366) Effective tax rate 24.4% (145.6%) 22.6% 18.2%
Revenue from External Customers by Geographic Areas	Revenues by geographic area are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Domestic (1) $ 460,246 $ 297,641 $ 1,128,992 $ 741,708 International 68,496 49,226 158,669 107,139 Total $ 528,742 $ 346,867 $ 1,287,661 $ 848,847

Basis of Reporting (Details)

Basis of Reporting (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Payments to Employees	$ 100

Acquisitions (Detail)

Acquisitions (Detail) - USD ($)	Jun. 28, 2021	Apr. 14, 2021	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Business Combination, Contingent Consideration, Liability			$ 8,041,000	$ 8,041,000		$ 207,000	$ 9,124,000
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value					$ (298,000)
Noncontrolling Interest, Increase from Business Combination					$ 359,000
Restructuring Costs			0	1,239,000		7,181,000
Payments to Acquire Interest in Joint Venture				(19,127,000)
Forward contracts			268,000	268,000
Fair Value, Inputs, Level 2 [Member]
Business Acquisition [Line Items]
Business Combination, Contingent Consideration, Liability			0	0		$ 0
Forward contracts			268,000	268,000
European Joint Venture
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired		49.90%
Payments to Acquire Interest in Joint Venture		$ (16,626,000)
South African Joint Venture [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	49.90%
Payments to Acquire Interest in Joint Venture	$ (2,501,000)
Greats Brand Inc. [Member]
Business Acquisition [Line Items]
Business Combination, Contingent Consideration, Liability			121,000	121,000
B. B. Dakota, Inc. [Member]
Business Acquisition [Line Items]
Business Combination, Contingent Consideration, Liability			$ 7,920,000	$ 7,920,000

Factor Receivable (Detail)

Factor Receivable (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2021	Jul. 22, 2020
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%

Fair Value Measurement (Detail)

Fair Value Measurement (Detail) - (Table) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Assets:
Forward contracts			$ 268
Total assets			268
Liabilities:
Contingent consideration			(8,041)		$ (207)	$ (9,124)
Forward contracts			86		997
Business Acquisition, Contingent Consideration, Change in Estimate			(7,834)
Total liabilities			8,127		1,204
Fair Value, Inputs, Level 3 [Member]
Assets:
Total assets			0
Liabilities:
Contingent consideration			(8,041)		(207)
Forward contracts			0		0
Total liabilities			8,041		207
Fair Value, Inputs, Level 2 [Member]
Assets:
Forward contracts			268
Total assets			268
Liabilities:
Contingent consideration			0		0
Forward contracts			86		997
Total liabilities			86		997
Fair Value, Inputs, Level 1 [Member]
Assets:
Total assets			0
Liabilities:
Contingent consideration			0		0
Forward contracts			0		0
Total liabilities			0		$ 0
Changes Measurement [Member]
Liabilities:
Business Acquisition, Contingent Consideration, Change in Estimate				$ 8,917
Greats Brand Inc. [Member]
Liabilities:
Contingent consideration			(121)
Business Acquisition, Contingent Consideration, Change in Estimate	$ (1,663)	$ (2,684)	$ 114
Discount Rate - Fair Value of Contingent Liability			10.00%
Greats Brand Inc. [Member] | Changes Measurement [Member]
Liabilities:
Business Acquisition, Contingent Consideration, Change in Estimate	$ 4,347	$ 4,347
B. B. Dakota, Inc. [Member]
Liabilities:
Contingent consideration			$ (7,920)
Business Acquisition, Contingent Consideration, Change in Estimate			$ (7,720)
Discount Rate - Fair Value of Contingent Liability			11.00%
B. B. Dakota, Inc. [Member] | Changes Measurement [Member]
Liabilities:
Business Acquisition, Contingent Consideration, Change in Estimate				$ 4,570

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Leases [Abstract]
Impairment of Leasehold					$ 22,183
Operating Lease, Payments			$ 32,126	$ 41,663
Prepaid expenses and other current assets	$ 19,182	$ 13,477	19,182	13,477	17,415
Lessee, Operating Lease, Liability, Payments, Due	9,997		9,997
Operating Lease, Cost	9,118	8,534	28,384	28,950
Short-term Lease, Cost	0	94	0	213
Variable Lease, Cost	1,937	8,448	14,818	8,448
Sublease Income	80	80	241	482
Operating lease right-of-use asset	$ 90,832	111,732	$ 90,832	111,732	$ 101,379
Operating Lease, Weighted Average Remaining Lease Term	4 years 8 months 12 days		4 years 8 months 12 days		5 years
Operating Lease, Weighted Average Discount Rate, Percent	4.20%		4.20%		4.30%
Operating leases – current portion	$ 32,063	36,212	$ 32,063	36,212	$ 34,257
Operating leases – long-term portion	85,358	107,973	85,358	107,973	98,592
Operating Lease, Liability	117,421		117,421		$ 132,849
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	2,388	8,373	12,992	9,968
Finance Lease, Right-of-Use Asset, Amortization	8,493	15,108	24,256	34,204
Lease, Cost	10,975	16,996	42,961	37,129
Lessee, Operating Lease, Liability, Payments, Due Year Two	33,978		33,978
Lessee, Operating Lease, Liability, Payments, Due Year Three	26,006		26,006
Lessee, Operating Lease, Liability, Payments, Due Year Four	19,916		19,916
Lessee, Operating Lease, Liability, Payments, Due Year Five	16,123		16,123
Lessee, Operating Lease, Liability, Payments, Due after Year Five	23,449		23,449
Lessee, Operating Lease, Liability, Payments, Due	129,469		129,469
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	12,048		12,048
Operating Lease, Liability	117,421		117,421
Operating Lease, Impairment Loss	0		680
Lessee, Lease, Description [Line Items]
Operating Lease, Impairment Loss	0		680
Variable Lease, Cost	1,937	$ 8,448	14,818	8,448
Lease Agreements
Leases [Abstract]
Variable Lease, Cost	0		9,505	8,248
Lessee, Lease, Description [Line Items]
Variable Lease, Cost	$ 0		$ 9,505	$ 8,248

Share Repurchase Program Share

Share Repurchase Program Share Repurchse Program (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Nov. 02, 2021	Apr. 24, 2019
Treasury Stock Acquired, Average Cost Per Share	$ 41.23
Stock Repurchased During Period, Shares	1,803,000	909,000
Stock Repurchased During Period, Value	$ 62,081,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount			$ 250,000,000	$ 200,000,000
Stock Repurchase Program, Authorized Amount	$ 49,509,000
Shares Paid for Tax Withholding for Share Based Compensation	305,735
Stock Repurchased During Period, Shares	1,803,000	909,000
Share Price		$ 43.83
Stock Repurchased During Period, Value	$ 62,081,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount			$ 250,000,000	$ 200,000,000
Treasury Stock Acquired, Average Cost Per Share	$ 41.23
Payments Related to Tax Withholding for Share-based Compensation	$ 12,604,000
Common Stock
Treasury Stock Acquired, Average Cost Per Share	$ 41.45
Stock Repurchased During Period, Shares	1,497,609
Stock Repurchased During Period, Shares	1,497,609
Treasury Stock Acquired, Average Cost Per Share	$ 41.45

Net Income Per Share of Commo_2

Net Income Per Share of Common Stock (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,480,000	0	2,493,000	100,000
Maximum Number Of Potential Dilutive Shares Issued Upon Vesting	$ 300	$ 17	$ 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	17,000		2,000
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,000		7,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ 88,216	$ (2,910)	$ 163,164	$ (51,457)
Income Tax Expense (Benefit)	$ (21,551)	$ (4,236)	$ (36,827)	$ 9,366
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent	24.40%	(145.60%)	22.60%	18.20%

Stock-Based Compensation (Detai

Stock-Based Compensation (Detail) - (Table 1) - $ / shares	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	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				(3,269,478)
Common stock available for grant of stock-based awards as of June 30, 2012		7,730,522		7,730,522
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	225,000			254,000
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number		2,951,891		2,951,891
Share Based Compensation Arrangement By Share Based Payment Award Options Vested In Period		63,980	65,390	485,516	575,552
Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable During Period Weighted Average Exercise Price (in Dollars per share)		$ 41.50	$ 24.86	$ 27.73	$ 26.83
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		3,608,000	4,468,000	3,608,000	4,468,000	3,651,000	4,427,000
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Based Compensation Arrangement By Share-Based Payment Award Equity Options Nonvested Number		514,800		514,800
Restricted Stock [Member]
Share-based Payment Arrangement [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		2,560,543		2,560,543
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares				1,856,250
Share Based Compensation Arrangement By Share-Based Payment Award Equity Options Nonvested Number		168,750		168,750

Stock-Based Compensation (Det_2

Stock-Based Compensation (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Total	$ 5,677	$ 5,732	$ 16,696	$ 16,939
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	1,846,567		1,846,567
Restricted Stock [Member]
Allocated Share-based Compensation Expense	$ 4,596	4,647	$ 13,541	14,138
Stock Options [Member]
Allocated Share-based Compensation Expense	$ 1,081	$ 1,085	$ 3,155	$ 2,801

Stock-Based Compensation (Det_3

Stock-Based Compensation (Detail) - (Table 3) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Proceeds from stock options exercised	$ 409	$ 0	$ 7,232	$ 960
Intrinsic value of stock options exercised	$ 265	$ 0	$ 6,077	$ 758

Stock-Based Compensation (Det_4

Stock-Based Compensation (Detail) - (Table 4) - $ / shares	9 Months Ended
	Sep. 30, 2021	Sep. 30, 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	40.30%	33.90%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	49.60%	50.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	0.60%	1.60%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	0.10%	0.20%
Dividend yield	1.60%	1.30%
Weighted average fair value	$ 11.75	$ 10.16
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	2 years	3 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	4 years	5 years

Stock-Based Compensation (Det_5

Stock-Based Compensation (Detail) - (Table 5) - USD ($) $ / shares in Units, $ in Thousands	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
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	254,000
Granted (in Dollars per share)		$ 43.16
Exercised		(311,000)	(52,000)
Exercised (in Dollars per share)		$ 23.29
Outstanding at June 30, 2012		2,617,000
Outstanding at June 30, 2012 (in Dollars per share)		$ 28.80
Outstanding at June 30, 2012		3 years
Outstanding at June 30, 2012 (in Dollars)		$ 0
Exercisable at June 30, 2012		2,103,000
Exercisable at June 30, 2012 (in Dollars per share)		$ 27.61
Exercisable at June 30, 2012		2 years 9 months 18 days
Exercisable at June 30, 2012 (in Dollars)		$ 0

Stock-Based Compensation (Det_6

Stock-Based Compensation (Detail) - (Table 6) - $ / shares	9 Months Ended
	Sep. 30, 2021	Sep. 30, 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	316,000	478,000
Granted (in Dollars per share)	$ 38.95	$ 31.78
Vested	(312,000)	(326,000)
Vested (in Dollars per share)	$ 28	$ 27.90
Forfeited	(47,000)	(111,000)
Non-vested at March 31	3,608,000	4,468,000
Non-vested at March 31 (in Dollars per share)	$ 21.61	$ 20.10
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 34.93	$ 37.19

Stock-Based Compensation (Det_7

Stock-Based Compensation (Detail) - USD ($) $ / shares in Units, $ in Thousands	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 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				$ 41.23
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		63,980	65,390	485,516	575,552
Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable During Period Weighted Average Exercise Price (in Dollars per share)		$ 41.50	$ 24.86	$ 27.73	$ 26.83
Share Based Compensation Arrangement By Share-Based Payment Award Equity Options Nonvested Number		514,800		514,800
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				3 years 9 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	225,000			254,000
Share Price			$ 43.83		$ 43.83
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		3,608,000	4,468,000	3,608,000	4,468,000	3,651,000	4,427,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized		$ 3,453		$ 3,453
Restricted Stock [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		168,750		168,750
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized		$ 47,527		$ 47,527
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		2,560,543		2,560,543

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Detail) - (Table 1) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Goodwill – net	$ 167,957	$ 168,265	$ 166,794
Goodwill [Roll Forward]
Goodwill, Foreign Currency Translation Gain (Loss)	(308)
Wholesale Footwear [Member]
Goodwill – net	90,906	91,097
Goodwill [Roll Forward]
Goodwill, Foreign Currency Translation Gain (Loss)	(191)
Wholesale Accessories [Member]
Goodwill – net	62,688	62,688
Goodwill [Roll Forward]
Goodwill, Foreign Currency Translation Gain (Loss)	0
Retail
Goodwill – net	14,363	$ 14,480
Goodwill [Roll Forward]
Goodwill, Foreign Currency Translation Gain (Loss)	$ (117)

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Detail) - (Table 2) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Finite-Lived Trade Names, Gross	$ 9,025
Finite-Lived Customer Lists, Gross	38,680
Finite-Lived Intangible Assets, Accumulated Amortization	31,652
Accumulated amortization	31,652
Finite-Lived Intangible Assets, Gross	47,705
Indefinite-Lived Contractual Rights	27,467
Finite-Lived Intangible Assets, Net	14,527
Finite-Lived Intangible Assets, Net Of Amortization	14,527
Indefinite-Lived Trademarks	71,146
Intangible Assets, Gross (Excluding Goodwill)	153,858
Intangibles – net	113,140	$ 115,191	$ 116,300
Impairment of Intangible Assets, Finite-lived	9,066
Re-acquired right [Member]
Accumulated amortization	0
Indefinite-lived Intangible Assets (Excluding Goodwill)	35,200
Impairment of Intangible Assets, Finite-lived	7,733
Trademarks [Member]
Accumulated amortization	0
Indefinite-lived Intangible Assets (Excluding Goodwill)	70,953
Impairment of Intangible Assets, Finite-lived	193
Trade names [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	8,962
Finite-Lived Intangible Assets, Net	63
Impairment of Intangible Assets, Finite-lived	0
Customer relationships [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	22,690
Finite-Lived Intangible Assets, Net	14,464
Impairment of Intangible Assets, Finite-lived	$ 1,526
Minimum [Member] | Trade names [Member]
Estimated Lives	1 year
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) $ in Thousands	Sep. 30, 2021USD ($)
Finite-Lived Intangible Assets [Line Items]
2021 (remaining three months)	$ 487
2022	1,718
2023	1,718
2024	1,718
2025	1,718
Thereafter	7,168
Total	14,527
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Total	63
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Total	$ 14,464

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Goodwill [Line Items]
Impairment of intangibles		$ 33,010	$ 9,518		$ 42,528
Gain (Loss) on Disposition of Intangible Assets				$ (8,000)
Amortization of Intangible Assets	$ 554	908		$ 2,187	$ 2,694
GREAT Brand, Inc. [Member]
Goodwill [Line Items]
Impairment of intangibles			456
Cejon [Domain]
Goodwill [Line Items]
Impairment of intangibles		18,410	8,615
Jocelyn [Member]
Goodwill [Line Items]
Impairment of intangibles			$ 447
Report
Goodwill [Line Items]
Impairment of intangibles		$ 14,600

Derivative Instruments Derivati

Derivative Instruments Derivative Instruments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Derivative Instruments [Abstract]
Forward contracts	$ 268		$ 268
Foreign Currency Contracts, Liability, Fair Value Disclosure	86		86		$ 997
Derivative, Notional Amount	26,648		26,648
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	$ 53	$ 147	$ (765)	$ 59

Commitments, Contingencies an_2

Commitments, Contingencies and Other Commitments (Details) $ in Thousands	Sep. 30, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
Other Commitment	$ 16,000

Operating Segment Information_2

Operating Segment Information (Detail) - (Table 1) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
44469
Revenues	$ 528,742,000	$ 346,867,000	$ 1,287,661,000	$ 848,847,000
Gross profit	219,998,000	139,877,000	529,157,000	329,229,000
Operating Income (Loss)	88,418,000	(2,998,000)	164,180,000	(52,948,000)
Segment assets	1,300,060,000	1,104,410,000	1,300,060,000	1,104,410,000	$ 1,137,761,000
Capital expenditures	1,816,000	1,176,000	4,599,000	5,496,000
Wholesale Footwear [Member]
44469
Revenues	304,203,000	213,327,000	719,094,000	526,362,000
Gross profit	108,019,000	73,140,000	247,139,000	174,668,000
Operating Income (Loss)	70,515,000	31,707,000	159,049,000	71,534,000
Segment assets	341,853,000	284,327,000	341,853,000	284,327,000
Capital expenditures	171,000	366,000	634,000	819,000
Wholesale Accessories [Member]
44469
Revenues	97,811,000	70,516,000	236,444,000	160,206,000
Gross profit	27,184,000	25,065,000	62,351,000	48,383,000
Operating Income (Loss)	13,310,000	(4,658,000)	15,468,000	(12,465,000)
Segment assets	494,992,000	423,146,000	494,992,000	423,146,000
Capital expenditures	58,000	26,000	784,000	105,000
Total Wholesale [Member]
44469
Revenues	402,014,000	283,843,000	955,538,000	686,568,000
Gross profit	135,203,000	98,205,000	309,490,000	223,051,000
Operating Income (Loss)	83,825,000	27,049,000	174,517,000	59,069,000
Segment assets	836,845,000	707,473,000	836,845,000	707,473,000
Capital expenditures	229,000	392,000	1,418,000	924,000
Retail
44469
Revenues	123,054,000	58,987,000	323,227,000	153,309,000
Gross profit	81,121,000	37,635,000	210,771,000	97,208,000
Operating Income (Loss)	22,539,000	(17,292,000)	43,632,000	(66,944,000)
Segment assets	271,125,000	223,428,000	271,125,000	223,428,000
Capital expenditures	458,000	425,000	739,000	1,391,000
First Cost Member
44469
Revenues	991,000	1,479,000	1,909,000	2,981,000
Gross profit	991,000	1,479,000	1,909,000	2,981,000
Operating Income (Loss)	695,000	882,000	1,577,000	1,251,000
Segment assets	69,517,000	65,452,000	69,517,000	65,452,000
Capital expenditures	3,000	0	3,000	0
Licensing [Member]
44469
Revenues	2,683,000	2,558,000	6,987,000	5,989,000
Gross profit	2,683,000	2,558,000	6,987,000	5,989,000
Operating Income (Loss)	1,991,000	1,948,000	5,826,000	3,416,000
Segment assets	82,056,000	69,725,000	82,056,000	69,725,000
Capital expenditures	0	0	0	0
Corporate Segment [Member]
44469
Revenues	0	0	0	0
Gross profit	0	0	0	0
Operating Income (Loss)	(20,632,000)	(15,585,000)	(61,372,000)	(49,740,000)
Segment assets	40,517,000	38,332,000	40,517,000	38,332,000
Capital expenditures	$ 1,126,000	$ 359,000	$ 2,439,000	$ 3,181,000

Operating Segment Information_3

Operating Segment Information (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Segment Reporting Information [Line Items]
Domestic	$ 528,742	$ 346,867	$ 1,287,661	$ 848,847
Capital expenditures	1,816	1,176	4,599	5,496
Gross profit	219,998	139,877	529,157	329,229
Operating Income (Loss)	88,418	(2,998)	164,180	(52,948)
Segment assets	1,300,060	1,104,410	1,300,060	1,104,410	$ 1,137,761
Wholesale Footwear [Member]
Segment Reporting Information [Line Items]
Domestic	304,203	213,327	719,094	526,362
Capital expenditures	171	366	634	819
Gross profit	108,019	73,140	247,139	174,668
Operating Income (Loss)	70,515	31,707	159,049	71,534
Segment assets	341,853	284,327	341,853	284,327
Wholesale Accessories [Member]
Segment Reporting Information [Line Items]
Domestic	97,811	70,516	236,444	160,206
Capital expenditures	58	26	784	105
Gross profit	27,184	25,065	62,351	48,383
Operating Income (Loss)	13,310	(4,658)	15,468	(12,465)
Segment assets	494,992	423,146	494,992	423,146
Retail
Segment Reporting Information [Line Items]
Domestic	123,054	58,987	323,227	153,309
Capital expenditures	458	425	739	1,391
Gross profit	81,121	37,635	210,771	97,208
Operating Income (Loss)	22,539	(17,292)	43,632	(66,944)
Segment assets	271,125	223,428	271,125	223,428
Domestic Destination [Member]
Segment Reporting Information [Line Items]
Domestic	460,246	297,641	1,128,992	741,708
Non-US [Member]
Segment Reporting Information [Line Items]
Domestic	68,496	49,226	158,669	107,139
Geographical [Member]
Segment Reporting Information [Line Items]
Domestic	$ 86,906	$ 63,604	$ 225,357	$ 180,994

Property, Plant, and Equipment

Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Operating Lease, Impairment Loss	$ 0	$ 680

Extraordinary and Unusual Ite_2

Extraordinary and Unusual Items (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Jul. 22, 2020
Restructuring Costs			$ 0	$ 1,239,000		$ 7,181,000
Line of Credit Facility, Maximum Borrowing Capacity							$ 150,000,000
Payments to Employees					$ 100,000
Salary Reduction Percentage for Executives					30.00%
Accrued Liabilities
Restructuring Costs	$ 231,000	$ 490,000

Debt (Details)

Debt (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Jul. 22, 2020
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%
Letters of Credit Outstanding, Amount	$ 1,400,000
Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee	2.00
Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee	2.50