Steven Madden (SHOO) 10-K 1 Mar 23 2022 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Dec. 31, 2022	Feb. 23, 2023	Jun. 30, 2022
Entity Information [Line Items]
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	SHOO
Security Exchange Name	NASDAQ
Entity Address, Address Line One	52-16 Barnett Avenue,
Entity Incorporation, State or Country Code	DE
Document Transition Report	false
Document Annual Report	true
Entity Registrant Name	STEVEN MADDEN, LTD.
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		76,880,759
Entity Public Float			$ 2,508,122,837
Amendment Flag	false
Entity Central Index Key	0000913241
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Well-known Seasoned Issuer	Yes
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Tax Identification Number	13-3588231
Entity File Number	0-23702
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11104
City Area Code	718
Local Phone Number	446-1800
Entity Shell Company	false
Documents Incorporated by Reference	Part III incorporates certain information by reference from the registrant's definitive proxy statement for the registrant's 2023 Annual Meeting of Stockholders.
ICFR Auditor Attestation Flag	true
Entity Address, Address Line Two	Long Island City

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Auditor Information [Abstract]
Auditor Name	Ernst & Young LLP	Ernst & Young LLP
Auditor Firm ID	42	42
Auditor Location	New York, New York	New York, New York

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) shares in Thousands, $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 274,713	$ 219,499
Short-term Investments	15,085	44,037
Accounts receivable, net of allowances of $7,721 and $12,273	37,937	26,546
Factor accounts receivable	248,228	364,982
Inventories	228,752	255,213
Prepaid expenses and other current assets	22,989	20,845
Income tax receivable and prepaid income taxes	15,853	13,538
Total current assets	843,557	944,660
Note receivable – related party	401	794
Property and equipment, net	40,664	35,790
Operating lease right-of-use asset	90,264	85,449
Deferred tax assets	1,755	4,581
Deposits and other	12,070	4,180
Goodwill – net	168,085	167,995
Intangibles – net	101,192	112,093
Total Assets	1,257,988	1,355,542
Current liabilities:
Accounts payable	130,542	136,766
Accrued expenses	138,523	243,163
Operating leases - current portion	29,499	30,759
Income taxes payable	9,403	4,522
Contingent payment liability – current portion	1,153	5,109
Accrued incentive compensation	11,788	14,871
Total current liabilities	320,908	435,190
Contingent payment liability	0	6,960
Operating leases - long-term portion	79,128	80,072
Deferred tax liabilities	3,923	3,378
Other liabilities	10,166	9,404
Total Liabilities	414,125	535,004
Commitments, contingencies and other (Note O)
Preferred stock-issued	0
STOCKHOLDERS’ EQUITY
Common stock – $0.0001 par value, 245,000 shares authorized, 134,456 and 134,029 shares issued, 76,796 and 80,557 shares outstanding	$ 8	8
Additional paid-in capital	520,441	495,999
Retained earnings	1,571,123	1,421,067
Accumulated other comprehensive loss	(35,709)	(29,544)
Treasury stock – 57,660 and 53,472 shares at cost	(1,224,310)	(1,075,432)
Total Steven Madden, Ltd. stockholders’ equity	831,553	812,098
Noncontrolling interest	12,310	8,440
Total stockholders’ equity	843,863	820,538
Total Liabilities and Stockholders’ Equity	1,257,988	1,355,542
Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred stock – $0.0001 par value, 5,000 shares authorized; none issued; Series A Junior Participating preferred stock – $0.0001 par value, 60 shares authorized; none issued	$ 0	$ 0

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Allowances for Accounts Receivable (in dollars)	$ 7,721	$ 12,273
Common stock par value	$ 0.0001
Common stock, shares authorized	245,000,000
Common stock, shares issued	134,456,000	134,029,000
Common stock, shares outstanding	76,796,000	80,557,000
Treasury stock-shares at cost	57,660,000	53,472,000
Preferred Class A [Member]
Preferred stock-par value	$ 0.0001
Preferred stock- shares authorized	5,000,000
Preferred Class B [Member]
Preferred stock-par value	$ 0.0001
Preferred stock- shares authorized	60,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net sales	$ 2,111,296	$ 1,853,902	$ 1,188,943
Commission and licensing fee income	10,713	12,240	12,871
Total revenue	2,122,009	1,866,142	1,201,814
Cost of sales (exclusive of depreciation and amortization)	1,248,173	1,098,645	737,273
Gross profit	873,836	767,497	464,541
Operating expenses	(592,192)	(519,848)	(414,978)
Impairment of Intangible Assets (Excluding Goodwill)	0	2,620	44,273
Impairment of lease right-of-use assets and fixed assets	0	1,432	36,895
Income/(loss) from operations	281,644	243,597	(31,605)
Interest and other income/(expense) - net	676	(1,529)	1,620
Income/(loss) before provision/(benefit) for income taxes	282,320	242,068	(29,985)
Provision/(benefit) for income taxes	65,103	49,609	(11,704)
Net income/(loss)	$ 217,217	$ 192,459	$ (18,281)
Basic net income/(loss) per share	$ 2.84	$ 2.43	$ (0.23)
Diluted net income/(loss) per share	$ 2.77	$ 2.34	$ (0.23)
Basic weighted average common shares outstanding	76,021	78,442	78,635
Effect of dilutive securities – options/restricted stock	2,048	3,186	0
Diluted weighted average common shares outstanding	78,069	81,628	78,635
Cash dividends declared per common share	$ 0.84	$ 0.60	$ 0.15
Noncontrolling Interest
Less: net income attributable to noncontrolling interest	$ 1,156	$ 1,781	$ 116
Retained Earnings
Net income/(loss) attributable to Steven Madden, Ltd.	$ 216,061	$ 190,678	$ (18,397)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net income/(loss)	$ 217,217	$ 192,459	$ (18,281)
Other comprehensive (loss):
Foreign currency translation adjustment, Pre-tax	(6,681)	(991)	2,551
Foreign currency translation adjustment, Tax	0	0	0
Foreign currency translation adjustment, Net	(6,681)	(991)	2,551
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	(549)
Other Comprehensive Income (Loss), before Reclassifications, before Tax	239	(375)	134
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification and Tax	(788)	1,451	(526)
Total Other Comprehensive Income (Loss), Pre-tax	(7,469)	460	2,025
Total Other Comprehensive Income (Loss), Tax	239	(375)	134
Total Other Comprehensive Income(Loss), Net	(7,230)	85	2,159
Comprehensive income	209,987	192,544	(16,122)
Less: comprehensive income attributable to noncontrolling interests	91	2,246	999
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ 209,896	190,298	(17,121)
Forward Contracts
Other comprehensive (loss):
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax		$ 1,076	$ (392)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Noncontrolling Interest	Additional Paid-in Capital [Member]	Retained Earnings	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common Stock, Shares, Outstanding		83,520,000
Common Stock, Value, Issued		$ 6
Additional paid-in capital				$ 454,217
Retained earnings					$ 1,310,406
Accumulated other comprehensive loss						$ (30,440)
Treasury stock-shares at cost							49,234,000
Treasury Stock, Value							$ (905,688)
Noncontrolling interest			$ 12,723
Stock Repurchased During Period, Shares		(1,397,000)					(1,397,000)
Payments for Repurchase of Common Stock	$ (46,583)						$ (46,583)
Exercise of stock options (in Shares)		80,000
Exercise of stock options	1,609			1,607
Issuance of fully vested restricted stock (in Shares)		413,000
Stock-based compensation	22,639			22,639
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent						1,668
Dividends, Common Stock, Cash	(12,459)				(12,459)
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	(392)					(392)
Noncontrolling Interest, Increase from Business Combination	(359)		(359)
Noncontrolling Interest, Increase from Acquisitions	(298)		298
Net loss attributable to noncontrolling interests			116
Foreign currency translation adjustment	2,551		883
Net (loss)/income					(18,397)
Balance at Dec. 31, 2020	790,369
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common Stock, Shares, Outstanding		82,616,000
Common Stock, Value, Issued		$ 8
Additional paid-in capital				478,463
Retained earnings					1,279,550
Accumulated other comprehensive loss						(29,164)
Treasury stock-shares at cost							50,631,000
Treasury Stock, Value							$ (952,271)
Noncontrolling interest			13,783
Stock Repurchased During Period, Shares		(2,841,000)					(2,841,000)
Payments for Repurchase of Common Stock	$ (123,161)						$ (123,161)
Exercise of stock options (in Shares)	411,000	411,000
Exercise of stock options	$ 9,732			9,732
Issuance of fully vested restricted stock (in Shares)		371,000
Stock-based compensation	22,278			22,278
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent						(1,456)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest			465
Dividends, Common Stock, Cash	(49,161)				(49,161)
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	1,076					1,076
Noncontrolling Interest, Increase from Business Combination	(3,121)
Net loss attributable to noncontrolling interests			1,781
Foreign currency translation adjustment	(991)
Net (loss)/income					190,678
Balance at Dec. 31, 2021	$ 820,538
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common Stock, Shares, Outstanding	80,557,000	80,557,000
Common Stock, Value, Issued	$ 8	$ 8
Additional paid-in capital	495,999			495,999
Retained earnings	1,421,067				1,421,067
Accumulated other comprehensive loss	$ (29,544)					(29,544)
Treasury stock-shares at cost	53,472,000						53,472,000
Treasury Stock, Value	$ (1,075,432)						$ (1,075,432)
Noncontrolling interest	8,440		8,440
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value	(18,942)		(4,468)	(14,474)
Stock Repurchased During Period, Shares		(4,188,000)					(4,188,000)
Payments for Repurchase of Common Stock	(148,878)						$ (148,878)
Exercise of stock options	$ 602
Exercise of stock options (in Shares)	24,000	24,000
Exercise of stock options				602
Issuance of fully vested restricted stock (in Shares)		403,000
Stock-based compensation	$ 24,396			24,396
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent						(5,616)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest			(1,065)
Dividends, Common Stock, Cash	(66,005)				(66,005)
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	(549)					(549)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(294)		(294)
Noncontrolling Interest, Increase from Business Combination	(2,500)		(2,500)
Net loss attributable to noncontrolling interests			1,156
Foreign currency translation adjustment	(6,681)
Net (loss)/income					216,061
Balance at Dec. 31, 2022	843,863
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Proceeds from Sales of Business, Affiliate and Productive Assets	$ 1,017		1,573	(556)
Common Stock, Shares, Outstanding	76,796,000	76,796,000
Common Stock, Value, Issued	$ 8	$ 8
Additional paid-in capital	520,441			$ 520,441
Retained earnings	1,571,123				$ 1,571,123
Accumulated other comprehensive loss	$ (35,709)					$ (35,709)
Treasury stock-shares at cost	57,660,000						57,660,000
Treasury Stock, Value	$ (1,224,310)						$ (1,224,310)
Noncontrolling interest	$ 12,310		$ 12,310
Exercise of stock options		$ 0

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity Consolidated Statements of Changes in Stockholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Consolidated Statements of Changes in Stockholders' Equity [Abstract]
Cash dividends declared per common share	$ 0.84	$ 0.60	$ 0.15

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income/(loss)	$ 217,217	$ 192,459	$ (18,281)
Adjustments to reconcile net income/(loss) to net cash provided by operating activities
Stock-based compensation	24,396	22,278	22,639
Depreciation and amortization	20,576	15,208	17,360
Loss on disposal of fixed assets	11	526	561
Impairment of intangibles	0	2,620	44,273
Impairment of lease right-of-use asset and fixed assets	0	1,432	36,895
Deferred taxes	3,601	1,280	(8,353)
Accrued interest on note receivable – related party	16	23	31
Note receivable - related party	409	409	409
Change in valuation of contingent liability	(5,807)	11,862	(8,917)
Gain on sale of trademark	0	(8,000)	0
Other operating activities	(2,716)	0	0
Recovery of receivables, related to the Payless ShoeSource bankruptcy	0	919	0
Changes, net of acquisitions, in:
Accounts receivable	(9,683)	(583)	13,122
Factor accounts receivable	116,141	(112,311)	(36,200)
Inventories	29,071	(153,793)	35,476
Prepaid expenses, income tax receivables, prepaid taxes, and other assets	(4,205)	(1,899)	(10,129)
Accounts payable and accrued expenses	(108,788)	185,741	(34,207)
Accrued incentive compensation	(3,083)	10,998	(7,061)
Leases and other liabilities	(8,902)	(7,822)	(3,350)
Payment of contingent consideration	(339)	0	0
Net cash provided by operating activities	267,883	159,463	44,206
Cash flows from investing activities:
Capital expenditures	(16,351)	(6,608)	(6,562)
Purchases of short-term investments	(45,130)	(68,471)	(73,792)
Maturity/sale of marketable securities and short-term investments	73,998	63,867	75,470
Payments to Acquire Intangible Assets	2,000
Purchase/sale of a trademark		8,000	0
Payments for (Proceeds from) Other Investing Activities	(5,000)	0	0
Net cash provided by/(used in) investing activities	5,517	(3,212)	(4,884)
Cash flows from financing activities:
Proceeds from exercise of stock options	602	9,732	1,609
Investment of noncontrolling interest	2,500	0	359
Investment of noncontrolling interest	0	(18,942)	0
Distributions to noncontrolling interest earnings	294	3,121	0
Sale of minority interest of a subsidiary	1,017	0	0
Common stock purchased for treasury	(148,878)	(123,161)	(46,583)
Cash dividends paid on common stock	(66,005)	(49,161)	(12,459)
Payment of contingent consideration	(4,770)	0	0
Proceeds from Lines of Credit	0	0	176,784
Repayments of Lines of Credit	0	0	(176,784)
Net Cash Provided by (Used in) Financing Activities, Total	(215,828)	(184,653)	(57,074)
Effect of exchange rate changes on cash and cash equivalents	(2,358)	37	1,515
Net increase/(decrease) in cash, cash equivalents	55,214	(28,365)	(16,237)
Cash and cash equivalents – beginning of year	219,499	247,864	264,101
Cash and cash equivalents – end of year	274,713	219,499	247,864
Cash paid during the year for:
Interest	0	0	354
Income taxes	$ 65,395	$ 46,808	$ 5,147

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	Note A – Nature of Operations Steven Madden, Ltd. and its subsidiaries design, source, and market fashion-forward branded and private label footwear, accessories and apparel for women, men, and children. We distribute our products in the wholesale channel through department stores, mass merchants, off-price retailers, shoe chains, online retailers, national chains, specialty retailers, independent stores, and clubs throughout the United States, Canada, Mexico, and Europe, and other international markets through our joint ventures in Israel, South Africa, China, Taiwan, Malaysia, and the Middle East along with special distribution arrangements in certain European countries, North Africa, South and Central America, Australia, and various countries in Asia. In addition, our products are distributed through our direct-to-consumer channel within the United States, Canada, Mexico, and Europe, and our joint ventures in Israel, South Africa, China, Taiwan, and the Middle East.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Basis of Reporting [Abstract]
Significant Accounting Policies [Text Block]	Note B – Summary of Significant Accounting Policies Principles of Consolidation: The consolidated financial statements include the accounts of Steven Madden, Ltd. and its wholly-owned subsidiaries., the accounts of BA Brand Holdings LLC, a joint venture in the United States in which the Company is the majority interest holder, SM Dolce Limited, a joint venture in Taiwan in which the Company is the majority interest holder, SM Distribution Israel L.P., a joint venture in which the Company is the majority interest holder, Steve Madden South Africa Proprietary Limited, a joint venture in which the Company is the majority interest holder, AG SM Holdings Limited, a joint venture in the Middle East in which the Company is the majority interest holder and SM Distribution China Co., Ltd., a joint venture in which the Company is the majority interest holder, are included in the consolidated financial statements with the other members' interests reflected in “Net income attributable to noncontrolling interest” in the Consolidated Statements of Income/(Loss) and “Noncontrolling interest” in the Consolidated Balance Sheets. All intercompany balances and transactions have been eliminated. Use of Estimates: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”), which 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 goodwill and intangible assets and impairment of long-lived assets related to retail stores. The Company estimates variable consideration for future customer chargebacks and markdown allowances, discounts, returns and other miscellaneous compliance-related deductions that relate to current-period sales. The Company evaluates anticipated chargebacks by reviewing several performance indicators of its major customers. These performance indicators, which include retailers’ inventory levels, sell-through rates and gross margin levels, are analyzed by management to estimate the amount of the anticipated customer allowances. Cash and Cash Equivalents: Cash and cash equivalents consist of cash balances and highly liquid investments with a maturity of three months or less at the date of purchase. Short-Term Investments: Short-term investments consist of certificates of deposit with original maturities less than or equal to one year as of the balance sheet date. Inventories: Inventories consist of finished goods on hand and in transit and are stated at the lower of cost (first-in, first-out method) or net realizable value. Property and Equipment, Net: Property and equipment are stated at cost less accumulated depreciation and amortization and any impairment. Depreciation is computed utilizing the straight-line method based on estimated useful lives ranging from three to 27.5 years. Leasehold improvements are amortized utilizing the straight-line method over the shorter of their estimated useful lives or the remaining lease term. Impairment losses are recognized in income/(loss) from operations for property and equipment and other long-lived assets when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are not sufficient to recover the assets' carrying amount. Impairment losses are measured by comparing the fair value of the assets to their carrying amount. See Note F – Property and Equipment for further information. Goodwill and Intangible Assets: The Company's goodwill and indefinite-lived intangible assets are not amortized; rather they are tested for impairment on an annual basis at the beginning of the third quarter, or more often if events or circumstances change that could cause these assets to become impaired. In accordance with applicable accounting guidance, indefinite-lived intangible assets and goodwill may be assessed for impairment by performing a qualitative assessment that evaluates relevant events or circumstances in order to determine whether it is more likely than not that the fair value of an intangible asset or reporting unit is less than its carrying amount. The factors that are considered include, but are not limited to, historical financial performance, expected future performance, macroeconomic and industry conditions and legal and regulatory environments. If it is more likely than not that the fair value of the intangible asset or reporting unit is less than its carrying amount, a quantitative impairment test is performed. The quantitative impairment test identifies the existence of potential impairment by comparing the fair value of the intangible asset or reporting unit to its carrying amount, and if the fair value of the intangible asset or reporting unit is less than its carrying amount, an impairment is recognized equal to the amount by which the carrying value of the intangible asset or reporting unit exceeds its fair value, not to exceed the carrying amount. See Note G – Goodwill and Intangible Assets for further information. The Company amortizes its intangible assets with finite useful lives over their estimated useful lives and reviews these assets for impairment when there are indicators of impairment are present. The Company is currently amortizing its acquired intangible assets with finite useful lives over periods typically from 10 to 20 years using the straight-line method. Comprehensive Loss: Comprehensive loss is the total of net earnings and all other non-owner changes in equity. Comprehensive loss for the Company includes net income/(loss), foreign currency translation adjustments and unrealized loss/gains on cash flow hedging. The accumulated balances for each component of other comprehensive loss attributable to the Company were as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Currency translation adjustment $ (35,493) $ (29,877) $ (28,421) Cash flow hedges, net of tax (216) 333 (743) Accumulated other comprehensive loss $ (35,709) $ (29,544) $ (29,164) Amounts reclassified from accumulated other comprehensive loss to operating income/(loss) in the Consolidated Statements of Income/(Loss) during 2022, 2021 and 2020 were a loss of $676, $961 and $89, respectively. Advertising Costs: Advertising costs are expensed as incurred, including digital and print advertisements. For the years ended December 31, 2022, 2021 and 2020, advertising expenses included in operating expenses amounted to approximately $85,921, $65,080, and $33,068, respectively. Revenue Recognition: The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which generally occurs upon the transfer of control in accordance with the contractual terms and conditions of the sale. Most of the Company’s revenue is recognized at a point in time when product is shipped to the customer. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods, which includes estimates for variable consideration. Variable consideration mainly includes markdown allowances, co-op advertising programs and product returns. The revenue recognition for the Company's segments is described below (see Note S – Operating Segment Information for disaggregated revenue amounts by segment). Wholesale Sales Segments. The Company generates revenue through the design, sourcing and sale of branded footwear, accessories and apparel to both domestic and international customers who, in turn, sell the products to the end consumer. The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which occurs upon the transfer of control of the merchandise in accordance with the contractual terms and conditions of the sale. The Company also generates revenue through the design, sourcing and sale of private label footwear and accessories to both domestic and international customers who brand the products and sell them to the consumer. Direct-to-Consumer Segment. The Company owns and operates 232 brick-and-mortar stores throughout the United States, Canada, Mexico, Israel, Middle East, South Africa, and China, and six e-commerce sites. The Company generates revenue through the sale of branded footwear, apparel and accessories directly to the consumer. The Company's revenue associated with brick-and-mortar store sales is recognized at the time of the point of sale when the customer takes control of the goods and payment is received. The Company's e-commerce business recognizes sales upon receipt of goods by the customer. First Cost Segment. The Company earns commissions for serving as a buying agent for footwear products under private labels and certain owned brands for select national chains, and value-priced retailers. As a buying agent, the Company utilizes its expertise and relationships with shoe manufacturers to facilitate the production of private label shoes to customer specifications. The Company’s commission revenue also includes fees charged for its design and product development services provided to certain suppliers. The Company satisfies its performance obligation to its customers by performing the services required in the buying agency agreements and thereby earns its commission fee at the point in time when the customer’s freight forwarder takes control of the goods. Licensing Segment. The Company licenses various owned trademarks under licensing agreements for use in connection with the manufacture, marketing and sale of select apparel, accessory, and home categories, as well as various other non-core products. The license agreements require the licensee to pay the Company a royalty and, in substantially all of the agreements, an advertising fee, both of which are based on the higher of a minimum or actual net revenues percentage as defined in the various agreements. For license agreements where the sales-based percentage fee exceeds the contractual minimum fee, the Company recognizes revenues as the licensed products are sold as reported to the Company by its licensees. In substantially all of the Company’s license agreements, the minimum guaranteed royalty is earned and received on a quarterly basis. For license agreements where the sales-based percentage fee does not exceed the contractual minimum fee, the Company recognizes the contractual minimum fee as revenue ratably over the contractual period. Variable Consideration The Company supports retailers’ initiatives to maximize the sales of the Company’s products on the retail floor by providing markdown allowances and participating in various other marketing initiatives by subsidizing certain co-op advertising programs of such retailers. Such expenses are reflected in the consolidated financial statements as deductions to arrive at net revenues. Markdown Allowances. The Company provides markdown allowances to its retailer customers, which are recorded as a reduction of revenue in the period in which the branded footwear and accessories revenues are recognized. The Company estimates its markdown allowances by reviewing several performance indicators, including retailers' inventory levels, sell-through rates and gross margin levels. Co-op Advertising Programs. Under co-op advertising programs, the Company agrees to reimburse the retailer for a portion of the costs incurred by the retailer to advertise and promote some of the Company's products. The Company estimates the costs of co-op advertising programs based on the terms of the agreements with its retailer customers. Rights of Return. The Company’s Direct-to-Consumer segment accepts returns within 30 days from the date of sale, or 30 days from the date of delivery for online orders, for unworn merchandise that the Company is able to re-sell through the channel. The Company does not accept returns as a normal business practice from its branded and private label wholesale customers except for its Blondo, Dolce Vita and BB Dakota product lines. The Company estimates such returns based on historical experience and current market conditions, which have historically not been material. In addition, the Company's wholesale business may, from time to time, accept returns for damaged products from its wholesale customers on which the Company’s costs are normally charged back to the responsible third-party factory. Taxes Collected from Customers: The Company accounts for certain taxes collected from its customers in accordance with the accounting guidance that permits companies to adopt a policy of presenting taxes in the income statement on either a gross basis (included in revenues and costs) or a net basis (excluded from revenues). Taxes within the scope of this accounting guidance would include taxes that are imposed on a revenue transaction between a seller and a customer, such as sales taxes, use taxes, value-added taxes and some types of excise taxes. The Company accounts for sales taxes and other related taxes on a net basis, excluding such taxes from revenue. Cost of Sales: All costs incurred to bring finished products to the Company’s distribution center or to the customers’ freight forwarder and, in the Direct-to-Consumer segment, the costs to bring products to the Company’s stores (exclusive of depreciation and amortization) are included in Cost of sales on the Consolidated Statements of Income/(Loss). These include the cost of finished products, purchase commissions, letter of credit fees, brokerage fees, sample expenses, custom duties, inbound freight, royalty payments on licensed products, labels and product packaging. All warehouse and distribution costs related to the Wholesale segments and freight to customers, if any, are included in the operating expenses line item of the Company’s Consolidated Statements of Income/(Loss). The Company’s gross margins may not be comparable to those of other companies in the industry because they may include warehouse and distribution costs, as well as other costs excluded from cost of sales by the Company, as a component of cost of sales, while other companies report those costs on the same basis as the Company. Warehouse and Shipping Costs: The Company includes all warehouse and shipping costs for the Wholesale segments in operating expenses in the Consolidated Statements of Income/(Loss). For the years ended December 31, 2022, 2021, and 2020, the total warehouse and shipping costs (except costs incurred to ship from warehouse to retail stores) included in operating expenses were $111,326, $86,367 and $58,621, respectively. Since the Company's standard terms of sales are “FOB Steve Madden warehouse,” the Company's wholesale customers absorb most shipping costs. Shipping costs to wholesale customers incurred by the Company are not considered significant and are included in the operating expenses line item in the Consolidated Statements of Income/(Loss). Employee Benefit Plan: The Company maintains a tax-qualified 401(k) plan, which is available to each of the Company's eligible employees who elect to participate after meeting certain length-of-service requirements. The Company made discretionary matching contributions of 50% of employees' contributions up to a maximum of 6% of employees' compensation, which vest to the employees over a period of time. Total matching contributions to the plan for 2022, 2021, and 2020 were approximately $2,125, $1,989 and $1,809, respectively. Derivative Instruments: The Company uses derivative instruments to manage its exposure to cash-flow variability from foreign currency risk. Derivatives are carried on the balance sheet at fair value and included in prepaid expenses and other current assets or accrued expenses. The Company applies cash flow hedge accounting for its derivative instruments. Net derivative gains and losses attributable to derivatives subject to cash flow hedge accounting reside in accumulated other comprehensive loss and will be reclassified to earnings in future periods as the economic transactions to which the derivatives relate affect earnings. See Note L – Derivative Instruments for additional details. Income Taxes: The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. See Note N – Income Taxes for additional details. Equity-based Compensation: The Company recognizes expense related to equity-based payment transactions in which it receives employee services in exchange for equity instruments of the Company. Equity-based compensation cost for restricted stock awards is measured based on the closing fair market value of the Company’s common stock on the date of grant. Equity-based compensation cost for stock options is measured at the grant date, based on the fair-value as calculated by the Black-Scholes-Merton (“BSM”) option-pricing model. The BSM option-pricing model incorporates various assumptions, including expected volatility, estimated expected life and interest rates. The Company grants performance-based share awards to certain individuals, the vesting of which is subject to the Company's or individual's achievement of certain performance goals. On a quarterly basis, the Company assesses actual performance versus the predetermined performance goals, and adjusts the equity-based compensation expense to reflect the relative performance achievement. Actual distributed shares are calculated upon conclusion of the service and performance periods. The Company recognizes share-based compensation net of estimated forfeitures. The Company estimates the forfeiture rate based on historical forfeitures. Equity-based compensation cost for performance based awards is measured based on the closing fair market value of the Company’s common stock on the date of grant. The Company recognizes equity-based compensation cost over the award’s requisite service period and is presented in operating expenses in the Consolidated Statements of Income/(Loss). See Note H – Equity-Based Compensation for additional details. Leases: The Company leases office space, sample production space, warehouses, showrooms, storage units and retail stores under operating leases. The Company’s portfolio of leases is primarily related to real estate. Since most of its leases do not provide a readily determinable implicit rate, the Company estimates its incremental borrowing rate to discount the lease payments based on information available at lease commencement. Some of the Company’s retail store leases provide for variable lease payments based on sales volumes at the leased location, which are not measurable at the inception of the lease and are therefore not included in the measurement of the right-of-use assets and lease liabilities. Under Topic 842, these variable lease costs are expensed as incurred. Lease right-of-use assets, along with other long-lived assets, are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. For stores with an indicator of impairment, the Company performs a recoverability test, comparing estimated undiscounted cash flows to the carrying value of the related long-lived assets. When the carrying value is more than the estimated undiscounted cash flows, the Company writes the assets down to their fair value. Fair values of the long-lived assets are estimated using an income approach based on management’s forecast of future cash flows derived from continued retail operations and the fair values of individual operating lease assets were determined using estimated market rental rates. Significant estimates are used in determining future cash flows of each store over its remaining lease term, including the Company's expectations of future projected cash flows. An impairment loss is recorded if the carrying amount of the long-lived asset group exceeds its fair value. A majority of the retail store leases provide for contingent rental payments if gross sales exceed certain targets. In addition, many of the leases contain rent escalation clauses to compensate for increases in operating costs and real estate taxes. Rent expense is calculated by amortizing total base rental payments (net of any rental abatements, construction allowances and other rental concessions), on a straight-line basis, over the lease term. Note C – Recent Accounting Pronouncements Recently Adopted

Recent Accounting Pronouncement

Recent Accounting Pronouncements (Notes)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Recent Accounting Pronouncements	Note B – Summary of Significant Accounting Policies Principles of Consolidation: The consolidated financial statements include the accounts of Steven Madden, Ltd. and its wholly-owned subsidiaries., the accounts of BA Brand Holdings LLC, a joint venture in the United States in which the Company is the majority interest holder, SM Dolce Limited, a joint venture in Taiwan in which the Company is the majority interest holder, SM Distribution Israel L.P., a joint venture in which the Company is the majority interest holder, Steve Madden South Africa Proprietary Limited, a joint venture in which the Company is the majority interest holder, AG SM Holdings Limited, a joint venture in the Middle East in which the Company is the majority interest holder and SM Distribution China Co., Ltd., a joint venture in which the Company is the majority interest holder, are included in the consolidated financial statements with the other members' interests reflected in “Net income attributable to noncontrolling interest” in the Consolidated Statements of Income/(Loss) and “Noncontrolling interest” in the Consolidated Balance Sheets. All intercompany balances and transactions have been eliminated. Use of Estimates: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”), which 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 goodwill and intangible assets and impairment of long-lived assets related to retail stores. The Company estimates variable consideration for future customer chargebacks and markdown allowances, discounts, returns and other miscellaneous compliance-related deductions that relate to current-period sales. The Company evaluates anticipated chargebacks by reviewing several performance indicators of its major customers. These performance indicators, which include retailers’ inventory levels, sell-through rates and gross margin levels, are analyzed by management to estimate the amount of the anticipated customer allowances. Cash and Cash Equivalents: Cash and cash equivalents consist of cash balances and highly liquid investments with a maturity of three months or less at the date of purchase. Short-Term Investments: Short-term investments consist of certificates of deposit with original maturities less than or equal to one year as of the balance sheet date. Inventories: Inventories consist of finished goods on hand and in transit and are stated at the lower of cost (first-in, first-out method) or net realizable value. Property and Equipment, Net: Property and equipment are stated at cost less accumulated depreciation and amortization and any impairment. Depreciation is computed utilizing the straight-line method based on estimated useful lives ranging from three to 27.5 years. Leasehold improvements are amortized utilizing the straight-line method over the shorter of their estimated useful lives or the remaining lease term. Impairment losses are recognized in income/(loss) from operations for property and equipment and other long-lived assets when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are not sufficient to recover the assets' carrying amount. Impairment losses are measured by comparing the fair value of the assets to their carrying amount. See Note F – Property and Equipment for further information. Goodwill and Intangible Assets: The Company's goodwill and indefinite-lived intangible assets are not amortized; rather they are tested for impairment on an annual basis at the beginning of the third quarter, or more often if events or circumstances change that could cause these assets to become impaired. In accordance with applicable accounting guidance, indefinite-lived intangible assets and goodwill may be assessed for impairment by performing a qualitative assessment that evaluates relevant events or circumstances in order to determine whether it is more likely than not that the fair value of an intangible asset or reporting unit is less than its carrying amount. The factors that are considered include, but are not limited to, historical financial performance, expected future performance, macroeconomic and industry conditions and legal and regulatory environments. If it is more likely than not that the fair value of the intangible asset or reporting unit is less than its carrying amount, a quantitative impairment test is performed. The quantitative impairment test identifies the existence of potential impairment by comparing the fair value of the intangible asset or reporting unit to its carrying amount, and if the fair value of the intangible asset or reporting unit is less than its carrying amount, an impairment is recognized equal to the amount by which the carrying value of the intangible asset or reporting unit exceeds its fair value, not to exceed the carrying amount. See Note G – Goodwill and Intangible Assets for further information. The Company amortizes its intangible assets with finite useful lives over their estimated useful lives and reviews these assets for impairment when there are indicators of impairment are present. The Company is currently amortizing its acquired intangible assets with finite useful lives over periods typically from 10 to 20 years using the straight-line method. Comprehensive Loss: Comprehensive loss is the total of net earnings and all other non-owner changes in equity. Comprehensive loss for the Company includes net income/(loss), foreign currency translation adjustments and unrealized loss/gains on cash flow hedging. The accumulated balances for each component of other comprehensive loss attributable to the Company were as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Currency translation adjustment $ (35,493) $ (29,877) $ (28,421) Cash flow hedges, net of tax (216) 333 (743) Accumulated other comprehensive loss $ (35,709) $ (29,544) $ (29,164) Amounts reclassified from accumulated other comprehensive loss to operating income/(loss) in the Consolidated Statements of Income/(Loss) during 2022, 2021 and 2020 were a loss of $676, $961 and $89, respectively. Advertising Costs: Advertising costs are expensed as incurred, including digital and print advertisements. For the years ended December 31, 2022, 2021 and 2020, advertising expenses included in operating expenses amounted to approximately $85,921, $65,080, and $33,068, respectively. Revenue Recognition: The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which generally occurs upon the transfer of control in accordance with the contractual terms and conditions of the sale. Most of the Company’s revenue is recognized at a point in time when product is shipped to the customer. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods, which includes estimates for variable consideration. Variable consideration mainly includes markdown allowances, co-op advertising programs and product returns. The revenue recognition for the Company's segments is described below (see Note S – Operating Segment Information for disaggregated revenue amounts by segment). Wholesale Sales Segments. The Company generates revenue through the design, sourcing and sale of branded footwear, accessories and apparel to both domestic and international customers who, in turn, sell the products to the end consumer. The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which occurs upon the transfer of control of the merchandise in accordance with the contractual terms and conditions of the sale. The Company also generates revenue through the design, sourcing and sale of private label footwear and accessories to both domestic and international customers who brand the products and sell them to the consumer. Direct-to-Consumer Segment. The Company owns and operates 232 brick-and-mortar stores throughout the United States, Canada, Mexico, Israel, Middle East, South Africa, and China, and six e-commerce sites. The Company generates revenue through the sale of branded footwear, apparel and accessories directly to the consumer. The Company's revenue associated with brick-and-mortar store sales is recognized at the time of the point of sale when the customer takes control of the goods and payment is received. The Company's e-commerce business recognizes sales upon receipt of goods by the customer. First Cost Segment. The Company earns commissions for serving as a buying agent for footwear products under private labels and certain owned brands for select national chains, and value-priced retailers. As a buying agent, the Company utilizes its expertise and relationships with shoe manufacturers to facilitate the production of private label shoes to customer specifications. The Company’s commission revenue also includes fees charged for its design and product development services provided to certain suppliers. The Company satisfies its performance obligation to its customers by performing the services required in the buying agency agreements and thereby earns its commission fee at the point in time when the customer’s freight forwarder takes control of the goods. Licensing Segment. The Company licenses various owned trademarks under licensing agreements for use in connection with the manufacture, marketing and sale of select apparel, accessory, and home categories, as well as various other non-core products. The license agreements require the licensee to pay the Company a royalty and, in substantially all of the agreements, an advertising fee, both of which are based on the higher of a minimum or actual net revenues percentage as defined in the various agreements. For license agreements where the sales-based percentage fee exceeds the contractual minimum fee, the Company recognizes revenues as the licensed products are sold as reported to the Company by its licensees. In substantially all of the Company’s license agreements, the minimum guaranteed royalty is earned and received on a quarterly basis. For license agreements where the sales-based percentage fee does not exceed the contractual minimum fee, the Company recognizes the contractual minimum fee as revenue ratably over the contractual period. Variable Consideration The Company supports retailers’ initiatives to maximize the sales of the Company’s products on the retail floor by providing markdown allowances and participating in various other marketing initiatives by subsidizing certain co-op advertising programs of such retailers. Such expenses are reflected in the consolidated financial statements as deductions to arrive at net revenues. Markdown Allowances. The Company provides markdown allowances to its retailer customers, which are recorded as a reduction of revenue in the period in which the branded footwear and accessories revenues are recognized. The Company estimates its markdown allowances by reviewing several performance indicators, including retailers' inventory levels, sell-through rates and gross margin levels. Co-op Advertising Programs. Under co-op advertising programs, the Company agrees to reimburse the retailer for a portion of the costs incurred by the retailer to advertise and promote some of the Company's products. The Company estimates the costs of co-op advertising programs based on the terms of the agreements with its retailer customers. Rights of Return. The Company’s Direct-to-Consumer segment accepts returns within 30 days from the date of sale, or 30 days from the date of delivery for online orders, for unworn merchandise that the Company is able to re-sell through the channel. The Company does not accept returns as a normal business practice from its branded and private label wholesale customers except for its Blondo, Dolce Vita and BB Dakota product lines. The Company estimates such returns based on historical experience and current market conditions, which have historically not been material. In addition, the Company's wholesale business may, from time to time, accept returns for damaged products from its wholesale customers on which the Company’s costs are normally charged back to the responsible third-party factory. Taxes Collected from Customers: The Company accounts for certain taxes collected from its customers in accordance with the accounting guidance that permits companies to adopt a policy of presenting taxes in the income statement on either a gross basis (included in revenues and costs) or a net basis (excluded from revenues). Taxes within the scope of this accounting guidance would include taxes that are imposed on a revenue transaction between a seller and a customer, such as sales taxes, use taxes, value-added taxes and some types of excise taxes. The Company accounts for sales taxes and other related taxes on a net basis, excluding such taxes from revenue. Cost of Sales: All costs incurred to bring finished products to the Company’s distribution center or to the customers’ freight forwarder and, in the Direct-to-Consumer segment, the costs to bring products to the Company’s stores (exclusive of depreciation and amortization) are included in Cost of sales on the Consolidated Statements of Income/(Loss). These include the cost of finished products, purchase commissions, letter of credit fees, brokerage fees, sample expenses, custom duties, inbound freight, royalty payments on licensed products, labels and product packaging. All warehouse and distribution costs related to the Wholesale segments and freight to customers, if any, are included in the operating expenses line item of the Company’s Consolidated Statements of Income/(Loss). The Company’s gross margins may not be comparable to those of other companies in the industry because they may include warehouse and distribution costs, as well as other costs excluded from cost of sales by the Company, as a component of cost of sales, while other companies report those costs on the same basis as the Company. Warehouse and Shipping Costs: The Company includes all warehouse and shipping costs for the Wholesale segments in operating expenses in the Consolidated Statements of Income/(Loss). For the years ended December 31, 2022, 2021, and 2020, the total warehouse and shipping costs (except costs incurred to ship from warehouse to retail stores) included in operating expenses were $111,326, $86,367 and $58,621, respectively. Since the Company's standard terms of sales are “FOB Steve Madden warehouse,” the Company's wholesale customers absorb most shipping costs. Shipping costs to wholesale customers incurred by the Company are not considered significant and are included in the operating expenses line item in the Consolidated Statements of Income/(Loss). Employee Benefit Plan: The Company maintains a tax-qualified 401(k) plan, which is available to each of the Company's eligible employees who elect to participate after meeting certain length-of-service requirements. The Company made discretionary matching contributions of 50% of employees' contributions up to a maximum of 6% of employees' compensation, which vest to the employees over a period of time. Total matching contributions to the plan for 2022, 2021, and 2020 were approximately $2,125, $1,989 and $1,809, respectively. Derivative Instruments: The Company uses derivative instruments to manage its exposure to cash-flow variability from foreign currency risk. Derivatives are carried on the balance sheet at fair value and included in prepaid expenses and other current assets or accrued expenses. The Company applies cash flow hedge accounting for its derivative instruments. Net derivative gains and losses attributable to derivatives subject to cash flow hedge accounting reside in accumulated other comprehensive loss and will be reclassified to earnings in future periods as the economic transactions to which the derivatives relate affect earnings. See Note L – Derivative Instruments for additional details. Income Taxes: The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. See Note N – Income Taxes for additional details. Equity-based Compensation: The Company recognizes expense related to equity-based payment transactions in which it receives employee services in exchange for equity instruments of the Company. Equity-based compensation cost for restricted stock awards is measured based on the closing fair market value of the Company’s common stock on the date of grant. Equity-based compensation cost for stock options is measured at the grant date, based on the fair-value as calculated by the Black-Scholes-Merton (“BSM”) option-pricing model. The BSM option-pricing model incorporates various assumptions, including expected volatility, estimated expected life and interest rates. The Company grants performance-based share awards to certain individuals, the vesting of which is subject to the Company's or individual's achievement of certain performance goals. On a quarterly basis, the Company assesses actual performance versus the predetermined performance goals, and adjusts the equity-based compensation expense to reflect the relative performance achievement. Actual distributed shares are calculated upon conclusion of the service and performance periods. The Company recognizes share-based compensation net of estimated forfeitures. The Company estimates the forfeiture rate based on historical forfeitures. Equity-based compensation cost for performance based awards is measured based on the closing fair market value of the Company’s common stock on the date of grant. The Company recognizes equity-based compensation cost over the award’s requisite service period and is presented in operating expenses in the Consolidated Statements of Income/(Loss). See Note H – Equity-Based Compensation for additional details. Leases: The Company leases office space, sample production space, warehouses, showrooms, storage units and retail stores under operating leases. The Company’s portfolio of leases is primarily related to real estate. Since most of its leases do not provide a readily determinable implicit rate, the Company estimates its incremental borrowing rate to discount the lease payments based on information available at lease commencement. Some of the Company’s retail store leases provide for variable lease payments based on sales volumes at the leased location, which are not measurable at the inception of the lease and are therefore not included in the measurement of the right-of-use assets and lease liabilities. Under Topic 842, these variable lease costs are expensed as incurred. Lease right-of-use assets, along with other long-lived assets, are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. For stores with an indicator of impairment, the Company performs a recoverability test, comparing estimated undiscounted cash flows to the carrying value of the related long-lived assets. When the carrying value is more than the estimated undiscounted cash flows, the Company writes the assets down to their fair value. Fair values of the long-lived assets are estimated using an income approach based on management’s forecast of future cash flows derived from continued retail operations and the fair values of individual operating lease assets were determined using estimated market rental rates. Significant estimates are used in determining future cash flows of each store over its remaining lease term, including the Company's expectations of future projected cash flows. An impairment loss is recorded if the carrying amount of the long-lived asset group exceeds its fair value. A majority of the retail store leases provide for contingent rental payments if gross sales exceed certain targets. In addition, many of the leases contain rent escalation clauses to compensate for increases in operating costs and real estate taxes. Rent expense is calculated by amortizing total base rental payments (net of any rental abatements, construction allowances and other rental concessions), on a straight-line basis, over the lease term. Note C – Recent Accounting Pronouncements Recently Adopted

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2022
Acquisitions [Abstract]
Acqusitions	Note D – Acquisitions & Sale of Minority Noncontrolling Interest Acquisitions On December 23, 2022, the Company formed a joint venture ("AG SM Holdings Ltd.") with Apparel FZCO, through its subsidiary, Madden Asia Holding Limited. The Company owns 50.1% interest in AG SM Holdings Ltd. and paid a contribution of $7,014. AG SM Holdings Ltd. is the exclusive distributor of the Company's products in the Middle East. As the Company has a controlling financial interest in the joint venture in AG SM Holdings Ltd., the assets, liabilities and results of operations of AG SM Holdings Ltd. are consolidated and included in the Company’s consolidated financial statements. The other member's interest is reflected in “Net income attributable to noncontrolling interests” in the Consolidated Statements of Income/(Loss) and “Noncontrolling interests” in the Consolidated Balance Sheets. On December 27, 2021, the Company acquired the rights for Dolce Vita Handbags for the total purchase price of $2,000, which include trademarks and all internet domain name registrations. On June 28, 2021, the Company completed the acquisition of the remaining 49.9% non-controlling interest in its South African joint venture in the amount of $2,260. The South African joint venture was formed in 2014 and distributes Steve Madden-branded footwear and accessories/apparel throughout South Africa. On April 14, 2021, the Company completed the acquisition of the remaining 49.9% non-controlling interest in its European joint venture in the amount of $16,682. The European joint venture was formed in 2016 and distributes Steve Madden-branded footwear and accessories/apparel to most countries throughout Europe.

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
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 December 31, 2022 and 2021 were as follows: As of December 31, 2022 As of December 31, 2021 (in thousands) Fair value Level 1 Level 2 Level 3 Fair value Level 1 Level 2 Level 3 Assets: Forward contracts $ 916 $ — $ 916 $ — $ 494 $ — $ 494 $ — Total assets $ 916 $ — $ 916 $ — $ 494 $ — $ 494 $ — Liabilities: Contingent consideration $ — $ — $ — $ — $ 6,960 $ — $ — $ 6,960 Forward contracts 1,241 — 1,241 — 46 — 46 — Total liabilities $ 1,241 $ — $ 1,241 $ — $ 7,006 $ — $ 46 $ 6,960 Forward contracts are used to manage the risk associated with the volatility of future cash flows (see Note L – 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 years ended December 31, 2022 and 2021 were as follows: (in thousands) Balance at Beginning of the Year Adjustments (1)(2) Transfer out of Level 3 (3) Balance at End of the Year 2022: Liabilities: Contingent consideration $6,960 (5,807) (1,153) $— 2021: Liabilities: Contingent consideration $207 11,862 (5,109) $6,960 (1) In 2022, amount consists of an adjustment of $(5,807) that was included as a benefit in operating expenses, related to the change in valuation of the contingent consideration in connection with the acquisition of B.B. Dakota, Inc. (2) In 2021, amount consists of adjustments of $11,869 and $(7) 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. (3) On December 31, 2022, the transfer out of Level 3 amount of $1,153, which was recorded in the current portion of our contingent payment liabilities on the Consolidated Balance Sheets, represented the current portion of our contingent liabilities and was measured at the amount payable based upon actual EBITDA performance for the related performance period. On December 31, 2021, the transfer out of Level 3 amount of $5,109, which was recorded in the current portion of our contingent payment liabilities on the Consolidated Balance Sheets, represented the current portion of our contingent liabilities and was measured at the amount payable based upon actual EBITDA performance for the related performance period. As of December 31, 2022, $5,109 was paid, of which $339 was included as a payment from operating activities and $4,770 was included as a payment from financing activities on the Condensed Consolidated Statement of Cash Flows. At December 31, 2022, the liability for contingent consideration was $1,153 in connection with the August 12, 2019 acquisition of B.B. Dakota, Inc. Pursuant to the terms of an earn-out provision contained in the equity purchase agreement between the Company and the sellers of B.B. Dakota, Inc., the earn-out payments are based on EBITDA performance for the related performance period. At December 31, 2022, the liability for contingent consideration was $0 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 three year earn-out period. However, the EBITA performance is not expected to be met under any of the scenarios. The fair value of trademarks is measured on a non-recurring basis and are determined using Level 3 inputs, including forecasted cash flows, discount rates and implied royalty rates (see Note G – Goodwill and Intangible Assets). The fair values of lease right-of-use assets and fixed assets related to Company-owned retail stores are measured on a non-recurring basis and are determined using Level 3 inputs, including estimated discounted future cash flows associated with the assets using sales trends, market rents and market participant assumptions (see Note F – Property and Equipment and Note M – Leases). 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 (non-recurring). 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.

Property and Equipment (Notes)

Property and Equipment (Notes)	12 Months Ended
	Dec. 31, 2022
Property and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	The major classes of assets and total accumulated depreciation and amortization were as follows: As of December 31, (in thousands) Average Useful Life 2022 2021 Land and building 27.5 (Building) $ 890 $ 968 Leasehold improvements Lesser of remaining lease or asset life 85,974 85,137 Machinery and equipment 10 years 7,617 7,864 Furniture and fixtures 3 to 5 years 12,508 11,650 Computer equipment and software 3 to 10 years 75,004 72,857 Construction in progress 8,662 671 190,655 179,147 Less impairments and disposals (1) (14,271) (14,701) Less accumulated depreciation and amortization (135,720) (128,656) Property and equipment - net $ 40,664 $ 35,790 (1) Due to the COVID-19 pandemic, impairments were recorded related to stores in 2021 (see below for further explanation). In 2021, impairments include disposals. Depreciation and amortization expense related to property and equipment included in operating expenses amounted to approximately $11,576, $12,533, and $13,350 in 2022, 2021 and 2020, respectively, and includes computer software amortization expense for 2022, 2021, and 2020 of $3,505, $3,135, and $3,007, respectively.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	The following is a summary of the carrying amount of goodwill by reporting unit as of December 31, 2022 and 2021: Wholesale (in thousands) Footwear Accessories/Apparel Direct-to-Consumer Net Carrying Amount Balance at January 1, 2021 $ 91,097 $ 62,688 $ 14,480 $ 168,265 Translation (1,031) — 761 (270) Balance at December 31, 2021 90,066 62,688 15,241 167,995 Translation 107 — (17) 90 Balance at December 31, 2022 $ 90,173 $ 62,688 $ 15,224 $ 168,085 The following table details identifiable intangible assets as of December 31, 2022 and 2021: As of December 31, 2022 (in thousands) Estimated Lives Cost Basis (1) Accumulated Amortization Impairment and other (2) Net Carrying Amount Trade names 1–10 years $ 18,695 $ (16,075) $ (2,620) $ — Customer relationships 10-20 years 38,680 (25,059) (1,574) 12,047 57,375 (41,134) (4,194) 12,047 Re-acquired right indefinite 35,200 — (9,432) 25,768 Trademarks indefinite 63,283 — 94 63,377 $ 155,858 $ (41,134) $ (13,532) $ 101,192 (1) During the year ended December 31, 2021, the Company purchased the trademark for Dolce Vita ® Handbags for $2,000 and the cash consideration was paid in 2022. (2) Includes the effect of foreign currency translation related primarily to the movements of the Canadian dollar and Mexican peso in relation to the U.S. dollar. As of December 31, 2021 (in thousands) Estimated Lives Cost Basis (1) Accumulated Amortization Impairment and other (2)(3) Net Carrying Amount Trade names 1–10 years $ 18,695 $ (9,025) $ (2,620) $ 7,050 Customer relationships 10-20 years 38,680 (23,164) (1,491) 14,025 57,375 (32,189) (4,111) 21,075 Re-acquired right indefinite 35,200 — (7,708) 27,492 Trademarks indefinite 63,283 — 243 63,526 $ 155,858 $ (32,189) $ (11,576) $ 112,093 (1) During the year ended December 31, 2021, the Company purchased the trademark for Dolce Vita ® Handbags for $2,000 and the cash consideration was paid in 2022. (2) Impairment charges of $2,620 in 2021 were recorded related to the Company's BB Dakota ® trademark. (3) Includes the effect of foreign currency translation related primarily to the movements of the Canadian dollar and Mexican peso in relation to the U.S. dollar. The Company evaluates its goodwill and indefinite-lived intangible assets for indicators of impairment at least annually in the third quarter of each year and whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. A qualitative assessment of goodwill and indefinite-lived intangible assets was performed as of July 1, 2022 and 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 reporting units exceeded their carrying values and the fair values of its indefinite-lived intangibles exceeded their respective carrying values. Therefore, in 2022 and 2021, as a result of the annual test, no impairment charges were recorded for goodwill and intangibles. During the fourth quarter of 2021, certain decisions were made by the Company that resulted in the change in useful life of the BB Dakota trademark from an indefinite to a finite life. As a result, the BB Dakota trademark was assessed for impairment. The estimated fair value of this trademark was determined using an excess earnings method, incorporating the use of projected financial information and a discount rate which are developed using market participant based assumptions. As a result of this assessment, the BB Dakota trademark was written down from the carrying value of $9,670 to its fair value of $7,050, resulting in a pre-tax non-cash impairment charge of $2,620. This charge was recorded in impairment of intangibles in the Company’s Consolidated Statements of Income/(Loss) and recognized in the Wholesale Accessories/Apparel segment. The fair value of $7,050 was amortized over its remaining useful life of one year, and was fully amortized in 2022. As a result of the COVID-19 pandemic and decline in the macroeconomic environment, during the twelve months ended December 31, 2020, the Company’s Cejon, Report, GREATS and Jocelyn trademarks were written down from an aggregate carrying value of $57,198 to their fair values of $12,925, resulting in a pre-tax non-cash impairment charge of $44,273. These charges were recorded in impairment of intangibles in the Company’s Consolidated Statements of Income/(Loss) and recognized in three segments: $27,472 related to Wholesale Accessories/Apparel, $16,345 related to Wholesale Footwear and $456 related to the Direct-to-Consumer segments, respectively. The estimated fair values of these trademarks were determined using an excess earnings method. This method utilizes the present value of the earnings attributable to the intangible asset after providing for the proportion of the earnings that attribute to returns for contributory assets. During the year ended December 31, 2021 the Company sold one of its internally developed trademarks for a gain of $8,000, which was recorded in operating expenses in the Company's Consolidated Statements of Income/(Loss). The amortization of intangible assets amounted to $9,001, $2,675, and $4,010 for 2022, 2021, and 2020 and is included in operating expenses on the Company's Consolidated Statements of Income/(Loss). The estimated future amortization expense for intangibles as of December 31, 2022 is as follows: (in thousands) 2023 $ 1,679 2024 1,679 2025 1,679 2026 1,679 2027 1,452 Thereafter 3,879 Total $ 12,047

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	In February 2019, the Company's Board of Directors approved the Steven Madden, Ltd. 2019 Incentive Compensation Plan (the “2019 Plan”), under which non-qualified stock options, stock appreciation rights, performance shares, restricted stock, other stock-based awards and performance-based awards may be granted to employees, consultants and non-employee directors. The 2019 Plan is the successor to the Company's Amended and Restated 2006 Stock Incentive Plan, as amended (the "2006 Plan"), the term of which expired on April 6, 2019. The Company's stockholders approved the 2019 Plan at the Company's annual meeting of stockholders held on May 24, 2019. The following table summarizes the number of shares of common stock authorized for issuance under the 2019 Plan, the number of stock-based awards granted (net of expired or cancelled awards) under the 2019 Plan and the number of shares of common stock available for the grant of stock-based awards under the 2019 Plan: (in thousands) Common stock authorized 11,000 Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled awards (5,066) Common stock available for grant of stock-based awards as of December 31, 2022 5,934 In addition, vested and unvested options to purchase 1,719 shares of common stock and 1,170 shares of unvested restricted stock awarded under the 2006 Plan were outstanding as of December 31, 2022. For the years ended December 31, 2022, 2021, and 2020, total equity-based compensation was as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Restricted stock $ 21,005 $ 18,144 $ 18,740 Stock options 3,391 4,134 3,899 Total $ 24,396 $ 22,278 $ 22,639 We calculate an estimated forfeiture rate annually based on historical forfeiture and expectations about future forfeitures. Equity-based compensation is included in operating expenses on the Company’s Consolidated Statements of Income/(Loss). Restricted Stock The following table summarizes restricted stock activity during the year ended December 31, 2022 and 2021: (in thousands) Number of Shares Weighted Average Fair Value Outstanding at January 1, 2021 3,651 20.81 Granted 413 40.64 Vested (1,166) 19.93 Forfeited (49) 35.26 Outstanding at December 31, 2021 2,849 $ 23.81 Granted 439 40.30 Vested (1,144) 21.25 Forfeited (35) 34.37 Outstanding at December 31, 2022 2,109 $ 28.44 As of December 31, 2022, the Company had $43,266 of total unrecognized compensation cost related to restricted stock awards granted under the 2019 Plan and the 2006 Plan. This cost is expected to be recognized over a weighted average period of 3.0 years. The Company determines the fair value of its restricted stock awards based on the market price of its common stock on the date of grant. The fair values of the restricted stock that vested during the years ended December 31, 2022, 2021, and 2020 were $24,300, $23,231, and $23,839, respectively. Stock Options Activity relating to stock options granted under the Company’s plans during the year ended December 31, 2022 was as follows: (in thousands except for per share price) Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2021 2,674 $ 26.80 Granted 270 $ 43.30 Exercised (411) $ 23.67 Forfeited (2) $ 31.56 Outstanding at December 31, 2021 2,531 $ 29.06 2.7 years $ 44,054 Vested at December 31, 2021 2,070 $ 28.20 2.6 years $ 37,829 Outstanding at January 1, 2022 2,531 $ 29.06 Granted 266 37.04 Exercised (24) 25.61 Forfeited (17) 39.28 Outstanding at December 31, 2022 2,756 $ 29.80 2.0 years $ 11,778 Vested and Exercisable at December 31, 2022 2,543 $ 29.11 2.0 years $ 11,741 At December 31, 2022, $1,825 of total unrecognized compensation cost related to non-vested stock option awards is expected to be recognized over a weighted-average period of 1.5 years. Additional information pertaining to the Company's stock option plan was as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Cash received from the exercise of stock options $ 602 $ 9,732 $ 1,609 Intrinsic value of stock options exercised $ 314 $ 8,622 $ 993 Tax benefits realized on exercise of stock options $ 41 $ 1,512 $ 234 The Company uses the Black-Scholes-Merton option-pricing model to estimate the fair value of options granted, which requires several assumptions. The expected term of the options represents the estimated period of time until exercise and is based on the historical experience of similar awards. Expected volatility is based on the historical volatility of the Company’s common stock. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of the grant. The dividend yield is based on the Company's annualized dividend per share amount divided by the Company's stock price. The following weighted average assumptions were used for stock options granted during 2022, 2021, and 2020: Years Ended December 31, 2022 2021 2020 Volatility 42.5% to 51.1% 40.3% to 49.6% 33.9% to 56.7% Risk free interest rate 1.2% to 3.0% 0.1% to 1.0% 0.2% to 1.6% Expected life in years 3.0 to 5.0 2.0 to 4.0 3.0 to 5.0 Dividend yield 2.1% 1.4% 1.2% Weighted average fair value $13.42 $13.30 $10.15

Preferred Stock (Notes)

Preferred Stock (Notes)	12 Months Ended
	Dec. 31, 2022
Preferred Stock [Abstract]
Preferred Stock [Text Block]	Note I – Preferred Stock The Company has authorized 5,000 shares of preferred stock. The Board of Directors has designated 60 shares of such preferred stock as Series A Junior Participating Preferred Stock (“Series A Preferred”). Holders of the shares of Series A Preferred are entitled to dividends equal to 1 times dividends declared or paid on the Company's common stock. Each share of Series A Preferred entitles the holder to 1 vote on all matters submitted to the holders of common stock. The Series A Preferred has a liquidation preference of $1 per share and is not redeemable by the Company. No shares of preferred stock have been issued.

Share Repurchases (Notes)

Share Repurchases (Notes)	12 Months Ended
	Dec. 31, 2022
Share Repurchase Program [Abstract]
Share Repurchase Program [Text Block]	Note J – 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 twelve months ended December 31, 2022, an aggregate of 3,604 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 $35.84, for an aggregate purchase price of approximately $129,152. As of December 31, 2022, approximately $94,398 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 twelve months ended December 31, 2022, an aggregate of 584 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 $33.75, for an aggregate purchase price of approximately $19,725.

Net Income_(Loss) Per Share of

Net Income/(Loss) Per Share of Common Stock	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Net Income/(Loss) Per Share of Common Stock	Note K – Net Income/(Loss) Per Share of Common Stock Basic net income/(loss) per share is based on the weighted average number of shares of common stock outstanding during the period, which does not include unvested restricted common stock subject to forfeiture of 2,109, 2,849 and 3,651 shares for the years ended December 31, 2022, 2021, and 2020, respectively. 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. (in thousands) Years Ended December 31, 2022 2021 2020 (1) Weighted average common shares outstanding: Basic 76,021 78,442 78,635 Effect of dilutive securities: Stock awards and options to purchase shares of common stock 2,048 3,186 — Diluted 78,069 81,628 78,635 (1) The year ended December 31, 2020 resulted in a net loss; therefore, there was no difference in the weighted average number of common shares for basic and diluted loss per share as the effect of all potentially dilutive shares outstanding was anti-dilutive.

Derivative Instruments (Notes)

Derivative Instruments (Notes)	12 Months Ended
	Dec. 31, 2022
Derivative Instruments [Abstract]
Derivative Instruments	Note L – 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 December 31, 2022, the Company's entire net forward contracts hedging portfolio consisted of a notional amount of $74,869, with the fair value included on the Consolidated Balance Sheets in other current assets of $916 and other current liabilities of $1,241. For the twelve months ended December 31, 2022 and 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 year. These gains and losses recognized in Net income/(loss) are reported in Cost of sales (exclusive of depreciation and amortization) on the Consolidated Statements of Income/(Loss).

Operating Leases (Notes)

Operating Leases (Notes)	12 Months Ended
	Dec. 31, 2022
Operating Leases [Abstract]
Lessee, Operating Leases	Note M – Leases The following table presents the lease-related assets and liabilities recorded on the Consolidated Balance Sheets as of December 31, 2022 and 2021: As of December 31, (in thousands) Classification on the Balance Sheet 2022 2021 Assets Noncurrent Operating lease right-of-use asset $ 90,264 $ 85,449 Liabilities Current Operating leases - current portion $ 29,499 $ 30,759 Noncurrent Operating leases - long-term portion 79,128 80,072 Total operating lease liabilities $ 108,627 $ 110,831 Weighted-average remaining lease term 4.6 years 4.6 years Weighted-average discount rate 4.4 % 4.3 % The following table presents the composition of lease costs during the years ended December 31, 2022, 2021 and 2020: Years Ended December 31, (in thousands) 2022 2021 2020 Operating lease cost $ 33,724 $ 36,863 $ 42,368 Variable lease cost 7,753 18,206 13,412 Short-term lease cost — — 238 Less: sublease income 243 321 562 Total lease cost $ 41,234 $ 54,748 $ 55,456 (1) For the year ended December 31, 2021 and 2020, the Company incurred expenses related to the COVID-19 lease amendments of $9,505 and $12,064, respectively, which were included in variable lease cost. There were no lease amendments for the year ended December 31, 2022. The Company recorded impairment charges of $1,023 and $22,183 related to lease right-of-use assets for the year ended December 31, 2021 and 2020. For 2021, these impairment charges were recorded in the Direct-to-Consumer and Wholesale Accessories/Apparel segments. In 2020, the impairment charges were recorded in the Direct-to- Consumer segment. No such impairment charges were recorded in 2022. The following presents supplemental cash and non-cash information related to the Company's Operating leases: Years Ended December 31, (in thousands) 2022 2021 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows used for operating leases $ 39,136 $ 31,870 Noncash transactions: Right-of-use asset obtained in exchange for new operating lease liabilities $ 36,450 $ 17,461 Right-of-use asset amortization expense (1) $ 31,693 $ 32,371 (1) Included in "Leases and other liabilities" in the Consolidated Statement of Cash Flows. Future Minimum Lease Payments The table below displays future minimum lease payments for each of the first five years and the total for the remaining years: (in thousands) As of 2023 $ 33,567 2024 27,322 2025 21,966 2026 16,810 2027 8,488 Thereafter 12,870 Total minimum lease payments 121,023 Less: interest 12,396 Total lease liabilities $ 108,627 Rent expense for the years ended December 31, 2022, 2021 and 2020 was approximately $49,321, $47,179 and $49,619, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	The components of income/(loss) before income taxes were as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Domestic $ 188,265 $ 171,297 $ (63,025) Foreign 94,055 70,771 33,040 $ 282,320 $ 242,068 $ (29,985) The components of provision/(benefit) for income taxes were as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Current: Federal $ 36,983 $ 32,983 $ (10,764) State and local 6,057 3,711 (545) Foreign 18,462 11,635 7,958 61,502 48,329 (3,351) Deferred: Federal 2,705 (1,402) (4,940) State and local 466 1,888 (2,962) Foreign 430 794 (451) 3,601 1,280 (8,353) $ 65,103 $ 49,609 $ (11,704) A reconciliation between income taxes computed at the federal statutory rate and the effective tax rate is as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Income taxes at federal statutory rate 21.0 % 21.0 % 21.0 % Effects of foreign operations (0.2) (0.8) 10.3 Stock-based compensation (0.5) (2.4) 11.8 State and local income taxes - net of federal income tax benefit 2.0 2.1 12.9 Nondeductible items 0.5 1.2 (0.4) Impact of tax reform — — 14.0 Global intangible low-taxed income ("GILTI") — — (18.2) Valuation allowance 0.1 (0.5) (9.3) Other 0.2 (0.1) (3.1) Effective tax rate 23.1 % 20.5 % 39.0 % The primary changes between the Company’s effective tax rate for the year ended December 31, 2022 and 2021 are due to a lower tax benefit from the exercising and vesting of equity-based awards, and an increase in pre-tax income in jurisdictions with higher tax rates. The primary changes between the Company’s effective tax rate for the year ended December 31, 2021 and 2020 are due to the year-over-year benefit resulting from the exercising and vesting of share-based awards, a decrease in tax benefit related to a net operating loss carryback claim set forth by the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), a decrease in the GILTI tax and an increase in pre-tax income in jurisdictions with higher tax rates. The components of deferred tax assets and liabilities were as follows: As of December 31, (in thousands) 2022 2021 Deferred tax assets Receivable allowances $ 7,049 $ 8,313 Inventory 8,367 7,992 Accrued expenses 315 310 Deferred compensation 6,461 6,486 Net operating loss carryforwards 5,685 6,129 Lease liability 26,038 26,436 Other 1,042 1,169 Gross deferred tax assets before valuation allowance 54,957 56,835 Less: valuation allowance (3,948) (3,753) Gross deferred tax assets after valuation allowance 51,009 53,082 Deferred tax liabilities Depreciation and amortization (16,704) (16,144) Unremitted earnings of foreign subsidiaries (2,599) (3,138) Right-of-use asset (21,621) (20,365) Amortization of goodwill (7,599) (7,578) Indefinite-lived intangibles (4,654) (4,654) Gross deferred tax liabilities (53,177) (51,879) Net deferred tax (liabilities)/assets $ (2,168) $ 1,203 The Company applies the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that are expected to be in effect when the differences are expected to reverse. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods), projected future taxable income, and tax‑planning strategies in making this assessment. The Company’s increase in valuation allowance of $195 is primarily due to an increase of net operating loss deferred tax assets in various foreign subsidiaries, which resulted in an aggregate valuation allowance of $3,948 for the year ended December 31, 2022. A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Beginning Balance $ 1,145 $ 2,295 $ 1,150 Additions for tax positions of prior years — — 1,145 Reductions for tax positions of prior years — (1,150) — Ending Balance $ 1,145 $ 1,145 $ 2,295 For the years ended December 31, 2022, 2021, and 2020 the total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate is approximately $1,145, $1,145, and $2,295, in the aggregate, respectively. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax expense. Accrued interest and penalties on unrecognized tax benefits and interest and penalty expense was immaterial to the consolidated financial statements for all periods presented. It is reasonably possible that a reduction of the unrecognized tax benefits in a range of $0 to $1,100 may occur within the next twelve months. The Company files income tax returns in the U.S., for federal, state, and local purposes, and in certain other foreign jurisdictions. The Company's tax years 2019 through 2022 remain open to examination by most taxing authorities. During 2017, the U.S. Internal Revenue Service completed its audit of the Company's 2014 U.S. income tax return. The Company’s consolidated financial statements provide for any related tax liability on amounts that may be repatriated from foreign operations, aside from undistributed earnings of certain of the Company’s foreign subsidiaries that are intended to be indefinitely reinvested in operations outside the U.S. The deferred tax liability of $2,599 at December 31, 2022 reflects the withholding tax on amounts that may be repatriated from foreign operations. On August 16, 2022, the Inflation Reduction Act of 2022 (“IRA”) was signed into law, which contains certain revisions to the Internal Revenue Code, including a 15% corporate minimum income tax for tax years beginning after December 31, 2022. While the 15% corporate minimum income tax has no effect on the Company’s results of operations in the near term, we will continue to evaluate its impact on future years. The IRA also assesses a 1% excise tax on repurchases of corporate stock which will impact the Company’s stock repurchases effective January 1, 2023.

Credit Agreement

Credit Agreement	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Credit Agreement	Note P – Credit Agreement Credit Agreement On July 22, 2020, the Company entered into a $150,000, secured revolving credit agreement (as amended to date, 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. On March 25, 2022, an amendment to the Credit Agreement (the “Amendment”) replaced the London Interbank Offering Rate (“LIBOR”) with the Bloomberg Short-Term Bank Yield Index (“BSBY”) as the interest rate benchmark. Borrowings under the Credit Agreement generally bear interest at a variable rate equal to a specified margin, which is based upon the average availability under the Credit Facility from time to time, plus, at the Company’s election, (i) BSBY rate for the applicable interest period or (ii) the base rate (which is the highest of (a) the prime rate announced by the Agent, (b) the sum of the federal funds effective rate plus 0.50%, and (c) the sum of the one-month BSBY rate plus 1.00%). Furthermore, the Amendment reduced the specified margin used to determine the interest rate under the Credit Agreement and reduced the commitment fee paid by the Company to the Agent, for the account of each lender. Additionally, the Amendment reduced the frequency of the Company’s borrowing base reporting requirements when no loans are outstanding. The Amendment also extended the maturity date of the Credit Agreement to March 20, 2027. 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 0.25% 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 1.25% 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 (as defined in the Credit Agreement). Other than this minimum availability requirement, the Credit Agreement does not include any financial maintenance covenants. The Credit Agreement requires the Company and various subsidiaries of the Company to guarantee each other’s obligations arising from time to time under the Credit Facility, as well as obligations arising in respect of certain cash management and hedging transactions. Subject to customary exceptions and limitations, all borrowings under the Credit Agreement are secured by a lien on all or substantially all of the assets of the Company and each subsidiary guarantor. The Credit Agreement also contains customary events of default. If an event of default under the Credit Agreement occurs and is continuing, then the Agent may, and at the request of the required lenders shall, terminate the loan commitments under the Credit Agreement, declare any outstanding obligations under the Credit Agreement to be immediately due and payable or require the Company to adequately cash collateralize outstanding letter of credit obligations. If the Company or, with certain exceptions, a subsidiary becomes the subject of a proceeding under any bankruptcy, insolvency or similar law, then the loan commitments under the Credit Agreement will automatically terminate, and any outstanding obligations under the Credit Agreement and the cash collateral required under the Credit Agreement for any outstanding letter of credit obligations will become immediately due and payable. As of December 31, 2022, the Company had no cash borrowings and no letters of credit outstanding under the Credit Agreement.

Due To and From Factor

Due To and From Factor	12 Months Ended
	Dec. 31, 2022
Due To and From Factor [Abstract]
Due To And From Factor	In conjunction with the Credit Agreement described in Note P – Credit Agreement, on July 22, 2020, the Company and certain of its subsidiaries (collectively, the “Madden Entities”) entered into an Amended and Restated Deferred Purchase Factoring Agreement (the “Factoring Agreement”) with Rosenthal & Rosenthal, Inc. ("Rosenthal"). Pursuant to the Factoring Agreement, Rosenthal serves as the collection agent with respect to certain receivables of the Madden Entities and is entitled to receive a base commission of 0.20% of the gross invoice amount of each receivable assigned for collection, plus certain additional fees and expenses, subject to certain minimum annual commissions. Rosenthal will generally assume the credit risk resulting from a customer’s financial inability to make payment of credit-approved receivables, which are classified as Factor Receivables. The initial term of the Factoring Agreement is twelve months, subject to automatic renewal for additional twelve-month periods, and the Factoring Agreement may be terminated at any time by Rosenthal or the Madden Entities on 60 days' notice and upon the occurrence of certain other events. The Madden Entities pledged all of their rights under the Factoring Agreement to the Agent under the Credit Agreement to secure obligations arising under the Credit Agreement.

Notes Receivable Notes Receivab

Notes Receivable Notes Receivable (Notes)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Notes Receivable - Related Party	Note R – Note Receivable – Related Party On June 25, 2007, the Company made a loan to Steven Madden, its Creative and Design Chief and a principal stockholder of the Company, in the amount of $3,000 in order for Mr. Madden to satisfy a personal tax obligation resulting from the exercise of stock options that were due to expire and to retain the underlying Company common stock. The loan, as amended, is secured by non-company securities held in Mr. Madden's brokerage account. The Company has agreed to forgive a portion of the note as long as Mr. Madden remains an employee of the Company through the note's maturity on December 31, 2023. For the years ended December 31, 2022, 2021, and 2020 the Company recorded a charge in the amount of $409 for each year, respectively, to write-off the required one-tenth of the principal amount of the secured promissory note, which was partially offset by imputed interest income of $16, $23, and $31, respectively.

Operating Segment Information

Operating Segment Information	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Operating Segment Information	Note S – Operating Segment Information The Company operates the following operating segments, which are presented as reportable segments: Wholesale Footwear, Wholesale Accessories/Apparel, Direct-to- Consumer, First Cost and Licensing. Our Wholesale Footwear segment designs, sources, and markets our brands and sells our products to department stores, mass merchants, off-price retailers, shoe chains, online retailers, national chains, specialty retailers, independent stores, and clubs throughout the United States, Canada, Mexico, and Europe, and through our joint ventures and international distributor network. Our Wholesale Accessories/Apparel segment designs, sources, and markets our brands and sells our products to department stores, mass merchants, off-price retailers, online retailers, specialty retailers, independent stores and clubs throughout the United States, Canada, Mexico, and Europe and through our joint ventures and international distributor network. Our Direct-to-Consumer segment, which was referred to as the Retail segment in previous filings, consists of Steve Madden ® and Dolce Vita ® full-price retail stores, Steve Madden ® outlet stores, and our directly-operated digital e-commerce websites. Our retail stores are located in regional malls and shopping centers, as well as high streets in major cities across the United States, Canada, Mexico, Israel, South Africa, Taiwan, China, and the Middle East. Our First Cost segment represents commission based activities where the Company serves as a buying agent for footwear products under private labels for select national chains, and value-priced retailers. Our Licensing segment is engaged in the licensing of the Steve Madden ® and Betsey Johnson ® trademarks for use in the sale of select apparel, accessory, and home categories as well as various other non-core products. Our Corporate activities do not constitute a reportable segment and include 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. The Chief Operating Decision Maker does not review asset information by segment, therefore we do not present assets in this note. (in thousands) Wholesale Footwear Wholesale Accessories/Apparel Total Wholesale Direct-to- Consumer First Cost Licensing Corporate (1) Consolidated For the Year Ended December 31, 2022 Total revenue $ 1,194,890 $ 394,676 $ 1,589,566 $ 521,729 $ 916 $ 9,798 $ — $ 2,122,009 Gross profit 431,081 100,085 531,166 331,956 916 9,798 — 873,836 Income/(loss) from operations 264,958 29,775 294,733 67,649 766 7,854 (89,358) 281,644 Depreciation and amortization 2,433 9,439 11,872 3,740 — — 4,964 20,576 Capital expenditures 802 277 1,079 6,380 4 — 8,888 16,351 For the Year Ended December 31, 2021 Total revenue $ 1,022,322 $ 343,675 $ 1,365,997 $ 487,906 $ 2,346 $ 9,893 $ — $ 1,866,142 Gross profit 345,167 94,675 439,842 315,416 2,346 9,893 — 767,497 Income/(loss) from operations 217,163 26,628 243,791 74,542 1,971 8,108 (84,815) 243,597 Depreciation and amortization 2,946 2,769 5,715 3,976 — — 5,517 15,208 Capital expenditures 1,051 807 1,858 1,156 9 — 3,585 6,608 For the Year Ended December 31, 2020 Total revenue $ 713,662 $ 235,892 $ 949,554 $ 239,389 $ 3,902 $ 8,969 $ — $ 1,201,814 Gross profit 226,557 70,908 297,465 154,205 3,902 8,969 — 464,541 Income/(loss) from operations 91,887 (2,453) 89,434 (58,889) 2,594 5,828 (70,572) (31,605) Depreciation and amortization 3,143 2,586 5,729 6,696 92 — 4,843 17,360 Capital expenditures 1,206 164 1,370 1,472 — — 3,720 6,562 (1) Corporate does not constitute a reportable segment and includes costs not directly attributable to the segments. These costs are primarily related to expenses associated with corporate executives, corporate finance, corporate social responsibility, legal, human resources, information technology, cyber security and other shared services. Revenues by geographic area were as follows: Year Ended December 31, (in thousands) 2022 2021 2020 Domestic (1) $ 1,772,711 $ 1,641,090 $ 1,054,348 International 349,298 225,052 147,466 Total $ 2,122,009 $ 1,866,142 $ 1,201,814 (1) Includes revenues of $305,437, $329,934, and $249,235 , respectively, for the years ended 2022, 2021, and 2020 , respectively, related to sales to U.S. customers where the title is transferred outside the U.S. and the sale is recorded by the Company's international entities.

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2022
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Valuation and Qualifying Accounts	Note T – Valuation and Qualifying Accounts (in thousands) Balance at Beginning of Year Additions Deductions Balance at Year ended December 31, 2022 Markdown, chargeback, co-op advertising allowances and return reserves $ 28,955 $ 69,543 $ (72,811) $ 25,687 Allowance for doubtful accounts 12,273 4,946 (9,498) 7,721 Deferred tax asset valuation allowance 3,753 250 (55) 3,948 Total $ 44,981 $ 74,739 $ (82,364) $ 37,356 Year ended December 31, 2021 Markdown, chargeback, co-op advertising allowances and return reserves $ 18,832 $ 58,813 $ (48,690) $ 28,955 Allowance for doubtful accounts 8,943 7,172 (3,842) 12,273 Deferred tax asset valuation allowance 4,968 229 (1,444) 3,753 Total $ 32,743 $ 66,214 $ (53,976) $ 44,981 Year ended December 31, 2020 Markdown, chargeback, co-op advertising allowances and return reserves $ 34,207 $ 30,508 $ (45,883) $ 18,832 Allowance for doubtful accounts 11,066 1,405 (3,528) 8,943 Deferred tax asset valuation allowance 2,230 2,738 — 4,968 Total $ 47,503 $ 34,651 $ (49,411) $ 32,743

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Basis of Reporting [Abstract]
Derivatives, Reporting of Derivative Activity [Policy Text Block]	Derivative Instruments: The Company uses derivative instruments to manage its exposure to cash-flow variability from foreign currency risk. Derivatives are carried on the balance sheet at fair value and included in prepaid expenses and other current assets or accrued expenses. The Company applies cash flow hedge accounting for its derivative instruments. Net derivative gains and losses attributable to derivatives subject to cash flow hedge accounting reside in accumulated other comprehensive loss and will be reclassified to earnings in future periods as the economic transactions to which the derivatives relate affect earnings. See Note L – Derivative Instruments for additional details.
Nature of Operations	Note A – Nature of Operations Steven Madden, Ltd. and its subsidiaries design, source, and market fashion-forward branded and private label footwear, accessories and apparel for women, men, and children. We distribute our products in the wholesale channel through department stores, mass merchants, off-price retailers, shoe chains, online retailers, national chains, specialty retailers, independent stores, and clubs throughout the United States, Canada, Mexico, and Europe, and other international markets through our joint ventures in Israel, South Africa, China, Taiwan, Malaysia, and the Middle East along with special distribution arrangements in certain European countries, North Africa, South and Central America, Australia, and various countries in Asia. In addition, our products are distributed through our direct-to-consumer channel within the United States, Canada, Mexico, and Europe, and our joint ventures in Israel, South Africa, China, Taiwan, and the Middle East.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation: The consolidated financial statements include the accounts of Steven Madden, Ltd. and its wholly-owned subsidiaries., the accounts of BA Brand Holdings LLC, a joint venture in the United States in which the Company is the majority interest holder, SM Dolce Limited, a joint venture in Taiwan in which the Company is the majority interest holder, SM Distribution Israel L.P., a joint venture in which the Company is the majority interest holder, Steve Madden South Africa Proprietary Limited, a joint venture in which the Company is the majority interest holder, AG SM Holdings Limited, a joint venture in the Middle East in which the Company is the majority interest holder and SM Distribution China Co., Ltd., a joint venture in which the Company is the majority interest holder, are included in the consolidated financial statements with the other members' interests reflected in “Net income attributable to noncontrolling interest” in the Consolidated Statements of Income/(Loss) and “Noncontrolling interest” in the Consolidated Balance Sheets. All intercompany balances and transactions have been eliminated.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”), which 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 goodwill and intangible assets and impairment of long-lived assets related to retail stores. The Company estimates variable consideration for future customer chargebacks and markdown allowances, discounts, returns and other miscellaneous compliance-related deductions that relate to current-period sales. The Company evaluates anticipated chargebacks by reviewing several performance indicators of its major customers. These performance indicators, which include retailers’ inventory levels, sell-through rates and gross margin levels, are analyzed by management to estimate the amount of the anticipated customer allowances.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents: Cash and cash equivalents consist of cash balances and highly liquid investments with a maturity of three months or less at the date of purchase.
Inventory, Policy [Policy Text Block]	Inventories: Inventories consist of finished goods on hand and in transit and are stated at the lower of cost (first-in, first-out method) or net realizable value.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment, Net:Property and equipment are stated at cost less accumulated depreciation and amortization and any impairment. Depreciation is computed utilizing the straight-line method based on estimated useful lives ranging from three to 27.5 years. Leasehold improvements are amortized utilizing the straight-line method over the shorter of their estimated useful lives or the remaining lease term. Impairment losses are recognized in income/(loss) from operations for property and equipment and other long-lived assets when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are not sufficient to recover the assets' carrying amount. Impairment losses are measured by comparing the fair value of the assets to their carrying amount. See Note F – Property and Equipment for further information.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Goodwill and Intangible Assets: The Company's goodwill and indefinite-lived intangible assets are not amortized; rather they are tested for impairment on an annual basis at the beginning of the third quarter, or more often if events or circumstances change that could cause these assets to become impaired. In accordance with applicable accounting guidance, indefinite-lived intangible assets and goodwill may be assessed for impairment by performing a qualitative assessment that evaluates relevant events or circumstances in order to determine whether it is more likely than not that the fair value of an intangible asset or reporting unit is less than its carrying amount. The factors that are considered include, but are not limited to, historical financial performance, expected future performance, macroeconomic and industry conditions and legal and regulatory environments. If it is more likely than not that the fair value of the intangible asset or reporting unit is less than its carrying amount, a quantitative impairment test is performed. The quantitative impairment test identifies the existence of potential impairment by comparing the fair value of the intangible asset or reporting unit to its carrying amount, and if the fair value of the intangible asset or reporting unit is less than its carrying amount, an impairment is recognized equal to the amount by which the carrying value of the intangible asset or reporting unit exceeds its fair value, not to exceed the carrying amount. See Note G – Goodwill and Intangible Assets for further information. The Company amortizes its intangible assets with finite useful lives over their estimated useful lives and reviews these assets for impairment when there are indicators of impairment are present. The Company is currently amortizing its acquired intangible assets with finite useful lives over periods typically from 10 to 20 years using the straight-line method.
Comprehensive Income Loss Policy	Comprehensive Loss:Comprehensive loss is the total of net earnings and all other non-owner changes in equity. Comprehensive loss for the Company includes net income/(loss), foreign currency translation adjustments and unrealized loss/gains on cash flow hedging.
Revenue Recognition, Excise and Sales Taxes [Policy Text Block]	Revenue Recognition: The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which generally occurs upon the transfer of control in accordance with the contractual terms and conditions of the sale. Most of the Company’s revenue is recognized at a point in time when product is shipped to the customer. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods, which includes estimates for variable consideration. Variable consideration mainly includes markdown allowances, co-op advertising programs and product returns. The revenue recognition for the Company's segments is described below (see Note S – Operating Segment Information for disaggregated revenue amounts by segment). Wholesale Sales Segments. The Company generates revenue through the design, sourcing and sale of branded footwear, accessories and apparel to both domestic and international customers who, in turn, sell the products to the end consumer. The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which occurs upon the transfer of control of the merchandise in accordance with the contractual terms and conditions of the sale. The Company also generates revenue through the design, sourcing and sale of private label footwear and accessories to both domestic and international customers who brand the products and sell them to the consumer. Direct-to-Consumer Segment. The Company owns and operates 232 brick-and-mortar stores throughout the United States, Canada, Mexico, Israel, Middle East, South Africa, and China, and six e-commerce sites. The Company generates revenue through the sale of branded footwear, apparel and accessories directly to the consumer. The Company's revenue associated with brick-and-mortar store sales is recognized at the time of the point of sale when the customer takes control of the goods and payment is received. The Company's e-commerce business recognizes sales upon receipt of goods by the customer. First Cost Segment. The Company earns commissions for serving as a buying agent for footwear products under private labels and certain owned brands for select national chains, and value-priced retailers. As a buying agent, the Company utilizes its expertise and relationships with shoe manufacturers to facilitate the production of private label shoes to customer specifications. The Company’s commission revenue also includes fees charged for its design and product development services provided to certain suppliers. The Company satisfies its performance obligation to its customers by performing the services required in the buying agency agreements and thereby earns its commission fee at the point in time when the customer’s freight forwarder takes control of the goods. Licensing Segment. The Company licenses various owned trademarks under licensing agreements for use in connection with the manufacture, marketing and sale of select apparel, accessory, and home categories, as well as various other non-core products. The license agreements require the licensee to pay the Company a royalty and, in substantially all of the agreements, an advertising fee, both of which are based on the higher of a minimum or actual net revenues percentage as defined in the various agreements. For license agreements where the sales-based percentage fee exceeds the contractual minimum fee, the Company recognizes revenues as the licensed products are sold as reported to the Company by its licensees. In substantially all of the Company’s license agreements, the minimum guaranteed royalty is earned and received on a quarterly basis. For license agreements where the sales-based percentage fee does not exceed the contractual minimum fee, the Company recognizes the contractual minimum fee as revenue ratably over the contractual period. Variable Consideration The Company supports retailers’ initiatives to maximize the sales of the Company’s products on the retail floor by providing markdown allowances and participating in various other marketing initiatives by subsidizing certain co-op advertising programs of such retailers. Such expenses are reflected in the consolidated financial statements as deductions to arrive at net revenues. Markdown Allowances. The Company provides markdown allowances to its retailer customers, which are recorded as a reduction of revenue in the period in which the branded footwear and accessories revenues are recognized. The Company estimates its markdown allowances by reviewing several performance indicators, including retailers' inventory levels, sell-through rates and gross margin levels. Co-op Advertising Programs. Under co-op advertising programs, the Company agrees to reimburse the retailer for a portion of the costs incurred by the retailer to advertise and promote some of the Company's products. The Company estimates the costs of co-op advertising programs based on the terms of the agreements with its retailer customers. Rights of Return. The Company’s Direct-to-Consumer segment accepts returns within 30 days from the date of sale, or 30 days from the date of delivery for online orders, for unworn merchandise that the Company is able to re-sell through the channel. The Company does not accept returns as a normal business practice from its branded and private label wholesale customers except for its Blondo, Dolce Vita and BB Dakota product lines. The Company estimates such returns based on historical experience and current market conditions, which have historically not been material. In addition, the Company's wholesale business may, from time to time, accept returns for damaged products from its wholesale customers on which the Company’s costs are normally charged back to the responsible third-party factory. Taxes Collected from Customers: The Company accounts for certain taxes collected from its customers in accordance with the accounting guidance that permits companies to adopt a policy of presenting taxes in the income statement on either a gross basis (included in revenues and costs) or a net basis (excluded from revenues). Taxes within the scope of this accounting guidance would include taxes that are imposed on a revenue transaction between a seller and a customer, such as sales taxes, use taxes, value-added taxes and some types of excise taxes. The Company accounts for sales taxes and other related taxes on a net basis, excluding such taxes from revenue.
Cost of Sales, Policy [Policy Text Block]	Cost of Sales: All costs incurred to bring finished products to the Company’s distribution center or to the customers’ freight forwarder and, in the Direct-to-Consumer segment, the costs to bring products to the Company’s stores (exclusive of depreciation and amortization) are included in Cost of sales on the Consolidated Statements of Income/(Loss). These include the cost of finished products, purchase commissions, letter of credit fees, brokerage fees, sample expenses, custom duties, inbound freight, royalty payments on licensed products, labels and product packaging. All warehouse and distribution costs related to the Wholesale segments and freight to customers, if any, are included in the operating expenses line item of the Company’s Consolidated Statements of Income/(Loss). The Company’s gross margins may not be comparable to those of other companies in the industry because they may include warehouse and distribution costs, as well as other costs excluded from cost of sales by the Company, as a component of cost of sales, while other companies report those costs on the same basis as the Company.
Postemployment Benefit Plans, Policy [Policy Text Block]	Employee Benefit Plan: The Company maintains a tax-qualified 401(k) plan, which is available to each of the Company's eligible employees who elect to participate after meeting certain length-of-service requirements. The Company made discretionary matching contributions of 50% of employees' contributions up to a maximum of 6% of employees' compensation, which vest to the employees over a period of time. Total matching contributions to the plan for 2022, 2021, and 2020 were approximately $2,125, $1,989 and $1,809, respectively.
Income Tax, Policy [Policy Text Block]	ncome Taxes: The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. See Note N – Income Taxes for additional details.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Equity-based Compensation: The Company recognizes expense related to equity-based payment transactions in which it receives employee services in exchange for equity instruments of the Company. Equity-based compensation cost for restricted stock awards is measured based on the closing fair market value of the Company’s common stock on the date of grant. Equity-based compensation cost for stock options is measured at the grant date, based on the fair-value as calculated by the Black-Scholes-Merton (“BSM”) option-pricing model. The BSM option-pricing model incorporates various assumptions, including expected volatility, estimated expected life and interest rates. The Company grants performance-based share awards to certain individuals, the vesting of which is subject to the Company's or individual's achievement of certain performance goals. On a quarterly basis, the Company assesses actual performance versus the predetermined performance goals, and adjusts the equity-based compensation expense to reflect the relative performance achievement. Actual distributed shares are calculated upon conclusion of the service and performance periods. The Company recognizes share-based compensation net of estimated forfeitures. The Company estimates the forfeiture rate based on historical forfeitures. Equity-based compensation cost for performance based awards is measured based on the closing fair market value of the Company’s common stock on the date of grant. The Company recognizes equity-based compensation cost over the award’s requisite service period and is presented in operating expenses in the Consolidated Statements of Income/(Loss). See Note H – Equity-Based Compensation for additional details.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted
Lessor, Leases	Leases: The Company leases office space, sample production space, warehouses, showrooms, storage units and retail stores under operating leases. The Company’s portfolio of leases is primarily related to real estate. Since most of its leases do not provide a readily determinable implicit rate, the Company estimates its incremental borrowing rate to discount the lease payments based on information available at lease commencement. Some of the Company’s retail store leases provide for variable lease payments based on sales volumes at the leased location, which are not measurable at the inception of the lease and are therefore not included in the measurement of the right-of-use assets and lease liabilities. Under Topic 842, these variable lease costs are expensed as incurred. Lease right-of-use assets, along with other long-lived assets, are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. For stores with an indicator of impairment, the Company performs a recoverability test, comparing estimated undiscounted cash flows to the carrying value of the related long-lived assets. When the carrying value is more than the estimated undiscounted cash flows, the Company writes the assets down to their fair value. Fair values of the long-lived assets are estimated using an income approach based on management’s forecast of future cash flows derived from continued retail operations and the fair values of individual operating lease assets were determined using estimated market rental rates. Significant estimates are used in determining future cash flows of each store over its remaining lease term, including the Company's expectations of future projected cash flows. An impairment loss is recorded if the carrying amount of the long-lived asset group exceeds its fair value.
Investment, Policy	Short-Term Investments: Short-term investments consist of certificates of deposit with original maturities less than or equal to one year as of the balance sheet date.
Advertising Costs, Policy [Policy Text Block]	Advertising Costs:Advertising costs are expensed as incurred, including digital and print advertisements.
Shipping and Handling Cost, Policy [Policy Text Block]	Warehouse and Shipping Costs: The Company includes all warehouse and shipping costs for the Wholesale segments in operating expenses in the Consolidated Statements of Income/(Loss).

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2022
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 December 31, 2022 and 2021 were as follows: As of December 31, 2022 As of December 31, 2021 (in thousands) Fair value Level 1 Level 2 Level 3 Fair value Level 1 Level 2 Level 3 Assets: Forward contracts $ 916 $ — $ 916 $ — $ 494 $ — $ 494 $ — Total assets $ 916 $ — $ 916 $ — $ 494 $ — $ 494 $ — Liabilities: Contingent consideration $ — $ — $ — $ — $ 6,960 $ — $ — $ 6,960 Forward contracts 1,241 — 1,241 — 46 — 46 — Total liabilities $ 1,241 $ — $ 1,241 $ — $ 7,006 $ — $ 46 $ 6,960 The Company's Level 3 balance consists of contingent consideration related to acquisitions. The changes in the Company's Level 3 liabilities for the years ended December 31, 2022 and 2021 were as follows: (in thousands) Balance at Beginning of the Year Adjustments (1)(2) Transfer out of Level 3 (3) Balance at End of the Year 2022: Liabilities: Contingent consideration $6,960 (5,807) (1,153) $— 2021: Liabilities: Contingent consideration $207 11,862 (5,109) $6,960

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	The major classes of assets and total accumulated depreciation and amortization were as follows: As of December 31, (in thousands) Average Useful Life 2022 2021 Land and building 27.5 (Building) $ 890 $ 968 Leasehold improvements Lesser of remaining lease or asset life 85,974 85,137 Machinery and equipment 10 years 7,617 7,864 Furniture and fixtures 3 to 5 years 12,508 11,650 Computer equipment and software 3 to 10 years 75,004 72,857 Construction in progress 8,662 671 190,655 179,147 Less impairments and disposals (1) (14,271) (14,701) Less accumulated depreciation and amortization (135,720) (128,656) Property and equipment - net $ 40,664 $ 35,790

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Schedule of Goodwill	The following is a summary of the carrying amount of goodwill by reporting unit as of December 31, 2022 and 2021: Wholesale (in thousands) Footwear Accessories/Apparel Direct-to-Consumer Net Carrying Amount Balance at January 1, 2021 $ 91,097 $ 62,688 $ 14,480 $ 168,265 Translation (1,031) — 761 (270) Balance at December 31, 2021 90,066 62,688 15,241 167,995 Translation 107 — (17) 90 Balance at December 31, 2022 $ 90,173 $ 62,688 $ 15,224 $ 168,085
Schedule of Indentifiable Intangible Assets	As of December 31, 2022 (in thousands) Estimated Lives Cost Basis (1) Accumulated Amortization Impairment and other (2) Net Carrying Amount Trade names 1–10 years $ 18,695 $ (16,075) $ (2,620) $ — Customer relationships 10-20 years 38,680 (25,059) (1,574) 12,047 57,375 (41,134) (4,194) 12,047 Re-acquired right indefinite 35,200 — (9,432) 25,768 Trademarks indefinite 63,283 — 94 63,377 $ 155,858 $ (41,134) $ (13,532) $ 101,192 (1) During the year ended December 31, 2021, the Company purchased the trademark for Dolce Vita ® Handbags for $2,000 and the cash consideration was paid in 2022. (2) Includes the effect of foreign currency translation related primarily to the movements of the Canadian dollar and Mexican peso in relation to the U.S. dollar.	As of December 31, 2021 (in thousands) Estimated Lives Cost Basis (1) Accumulated Amortization Impairment and other (2)(3) Net Carrying Amount Trade names 1–10 years $ 18,695 $ (9,025) $ (2,620) $ 7,050 Customer relationships 10-20 years 38,680 (23,164) (1,491) 14,025 57,375 (32,189) (4,111) 21,075 Re-acquired right indefinite 35,200 — (7,708) 27,492 Trademarks indefinite 63,283 — 243 63,526 $ 155,858 $ (32,189) $ (11,576) $ 112,093 (1) During the year ended December 31, 2021, the Company purchased the trademark for Dolce Vita ® Handbags for $2,000 and the cash consideration was paid in 2022. (2) Impairment charges of $2,620 in 2021 were recorded related to the Company's BB Dakota ® trademark. (3) Includes the effect of foreign currency translation related primarily to the movements of the Canadian dollar and Mexican peso in relation to the U.S. dollar. The Company evaluates its goodwill and indefinite-lived intangible assets for indicators of impairment at least annually in the third quarter of each year and whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. A qualitative assessment of goodwill and indefinite-lived intangible assets was performed as of July 1, 2022 and 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 reporting units exceeded their carrying values and the fair values of its indefinite-lived intangibles exceeded their respective carrying values. Therefore, in 2022 and 2021, as a result of the annual test, no impairment charges were recorded for goodwill and intangibles. During the fourth quarter of 2021, certain decisions were made by the Company that resulted in the change in useful life of the BB Dakota trademark from an indefinite to a finite life. As a result, the BB Dakota trademark was assessed for impairment. The estimated fair value of this trademark was determined using an excess earnings method, incorporating the use of projected financial information and a discount rate which are developed using market participant based assumptions. As a result of this assessment, the BB Dakota trademark was written down from the carrying value of $9,670 to its fair value of $7,050, resulting in a pre-tax non-cash impairment charge of $2,620. This charge was recorded in impairment of intangibles in the Company’s Consolidated Statements of Income/(Loss) and recognized in the Wholesale Accessories/Apparel segment. The fair value of $7,050 was amortized over its remaining useful life of one year, and was fully amortized in 2022. As a result of the COVID-19 pandemic and decline in the macroeconomic environment, during the twelve months ended December 31, 2020, the Company’s Cejon, Report, GREATS and Jocelyn trademarks were written down from an aggregate carrying value of $57,198 to their fair values of $12,925, resulting in a pre-tax non-cash impairment charge of $44,273. These charges were recorded in impairment of intangibles in the Company’s Consolidated Statements of Income/(Loss) and recognized in three segments: $27,472 related to Wholesale Accessories/Apparel, $16,345 related to Wholesale Footwear and $456 related to the Direct-to-Consumer segments, respectively. The estimated fair values of these trademarks were determined using an excess earnings method. This method utilizes the present value of the earnings attributable to the intangible asset after providing for the proportion of the earnings that attribute to returns for contributory assets. During the year ended December 31, 2021 the Company sold one of its internally developed trademarks for a gain of $8,000, which was recorded in operating expenses in the Company's Consolidated Statements of Income/(Loss).
Schedule of Intangible Assets, Future Amortization Expense	The estimated future amortization expense for intangibles as of December 31, 2022 is as follows: (in thousands) 2023 $ 1,679 2024 1,679 2025 1,679 2026 1,679 2027 1,452 Thereafter 3,879 Total $ 12,047

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule Of Share Based Compensation Shares Authorized Under Stock Plans Issued And Avaliability	(in thousands) Common stock authorized 11,000 Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled awards (5,066) Common stock available for grant of stock-based awards as of December 31, 2022 5,934 In addition, vested and unvested options to purchase 1,719 shares of common stock and 1,170 shares of unvested restricted stock awarded under the 2006 Plan were outstanding as of December 31, 2022.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The following weighted average assumptions were used for stock options granted during 2022, 2021, and 2020: Years Ended December 31, 2022 2021 2020 Volatility 42.5% to 51.1% 40.3% to 49.6% 33.9% to 56.7% Risk free interest rate 1.2% to 3.0% 0.1% to 1.0% 0.2% to 1.6% Expected life in years 3.0 to 5.0 2.0 to 4.0 3.0 to 5.0 Dividend yield 2.1% 1.4% 1.2% Weighted average fair value $13.42 $13.30 $10.15
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	For the years ended December 31, 2022, 2021, and 2020, total equity-based compensation was as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Restricted stock $ 21,005 $ 18,144 $ 18,740 Stock options 3,391 4,134 3,899 Total $ 24,396 $ 22,278 $ 22,639
Schedule of cash proceeds and intrinsic values for stock options exercised table text block	Stock Options Activity relating to stock options granted under the Company’s plans during the year ended December 31, 2022 was as follows: (in thousands except for per share price) Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2021 2,674 $ 26.80 Granted 270 $ 43.30 Exercised (411) $ 23.67 Forfeited (2) $ 31.56 Outstanding at December 31, 2021 2,531 $ 29.06 2.7 years $ 44,054 Vested at December 31, 2021 2,070 $ 28.20 2.6 years $ 37,829 Outstanding at January 1, 2022 2,531 $ 29.06 Granted 266 37.04 Exercised (24) 25.61 Forfeited (17) 39.28 Outstanding at December 31, 2022 2,756 $ 29.80 2.0 years $ 11,778 Vested and Exercisable at December 31, 2022 2,543 $ 29.11 2.0 years $ 11,741 At December 31, 2022, $1,825 of total unrecognized compensation cost related to non-vested stock option awards is expected to be recognized over a weighted-average period of 1.5 years. Additional information pertaining to the Company's stock option plan was as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Cash received from the exercise of stock options $ 602 $ 9,732 $ 1,609 Intrinsic value of stock options exercised $ 314 $ 8,622 $ 993 Tax benefits realized on exercise of stock options $ 41 $ 1,512 $ 234

Net Income_(Loss) Per Share o_2

Net Income/(Loss) Per Share of Common Stock (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	(in thousands) Years Ended December 31, 2022 2021 2020 (1) Weighted average common shares outstanding: Basic 76,021 78,442 78,635 Effect of dilutive securities: Stock awards and options to purchase shares of common stock 2,048 3,186 — Diluted 78,069 81,628 78,635

Operating Leases (Tables)

Operating Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Operating Leases [Abstract]
Operating Lease, Supplemental Balance Sheet	The following table presents the lease-related assets and liabilities recorded on the Consolidated Balance Sheets as of December 31, 2022 and 2021: As of December 31, (in thousands) Classification on the Balance Sheet 2022 2021 Assets Noncurrent Operating lease right-of-use asset $ 90,264 $ 85,449 Liabilities Current Operating leases - current portion $ 29,499 $ 30,759 Noncurrent Operating leases - long-term portion 79,128 80,072 Total operating lease liabilities $ 108,627 $ 110,831 Weighted-average remaining lease term 4.6 years 4.6 years Weighted-average discount rate 4.4 % 4.3 %
Lease, Cost [Table Text Block]	The following table presents the composition of lease costs during the years ended December 31, 2022, 2021 and 2020: Years Ended December 31, (in thousands) 2022 2021 2020 Operating lease cost $ 33,724 $ 36,863 $ 42,368 Variable lease cost 7,753 18,206 13,412 Short-term lease cost — — 238 Less: sublease income 243 321 562 Total lease cost $ 41,234 $ 54,748 $ 55,456
Schedule of Leases Supplemental Cash Flows [Table Text Block]	The following presents supplemental cash and non-cash information related to the Company's Operating leases: Years Ended December 31, (in thousands) 2022 2021 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows used for operating leases $ 39,136 $ 31,870 Noncash transactions: Right-of-use asset obtained in exchange for new operating lease liabilities $ 36,450 $ 17,461 Right-of-use asset amortization expense (1) $ 31,693 $ 32,371
Lessee, Operating Lease, Liability, Maturity	Future Minimum Lease Payments The table below displays future minimum lease payments for each of the first five years and the total for the remaining years: (in thousands) As of 2023 $ 33,567 2024 27,322 2025 21,966 2026 16,810 2027 8,488 Thereafter 12,870 Total minimum lease payments 121,023 Less: interest 12,396 Total lease liabilities $ 108,627

Income Taxes Income Taxes (Tabl

Income Taxes Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	The components of income/(loss) before income taxes were as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Domestic $ 188,265 $ 171,297 $ (63,025) Foreign 94,055 70,771 33,040 $ 282,320 $ 242,068 $ (29,985)
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Years Ended December 31, (in thousands) 2022 2021 2020 Current: Federal $ 36,983 $ 32,983 $ (10,764) State and local 6,057 3,711 (545) Foreign 18,462 11,635 7,958 61,502 48,329 (3,351) Deferred: Federal 2,705 (1,402) (4,940) State and local 466 1,888 (2,962) Foreign 430 794 (451) 3,601 1,280 (8,353) $ 65,103 $ 49,609 $ (11,704)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	A reconciliation between income taxes computed at the federal statutory rate and the effective tax rate is as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Income taxes at federal statutory rate 21.0 % 21.0 % 21.0 % Effects of foreign operations (0.2) (0.8) 10.3 Stock-based compensation (0.5) (2.4) 11.8 State and local income taxes - net of federal income tax benefit 2.0 2.1 12.9 Nondeductible items 0.5 1.2 (0.4) Impact of tax reform — — 14.0 Global intangible low-taxed income ("GILTI") — — (18.2) Valuation allowance 0.1 (0.5) (9.3) Other 0.2 (0.1) (3.1) Effective tax rate 23.1 % 20.5 % 39.0 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of deferred tax assets and liabilities were as follows: As of December 31, (in thousands) 2022 2021 Deferred tax assets Receivable allowances $ 7,049 $ 8,313 Inventory 8,367 7,992 Accrued expenses 315 310 Deferred compensation 6,461 6,486 Net operating loss carryforwards 5,685 6,129 Lease liability 26,038 26,436 Other 1,042 1,169 Gross deferred tax assets before valuation allowance 54,957 56,835 Less: valuation allowance (3,948) (3,753) Gross deferred tax assets after valuation allowance 51,009 53,082 Deferred tax liabilities Depreciation and amortization (16,704) (16,144) Unremitted earnings of foreign subsidiaries (2,599) (3,138) Right-of-use asset (21,621) (20,365) Amortization of goodwill (7,599) (7,578) Indefinite-lived intangibles (4,654) (4,654) Gross deferred tax liabilities (53,177) (51,879) Net deferred tax (liabilities)/assets $ (2,168) $ 1,203
Summary of Unrecognized Tax Benefits [Table Text Block]	Years Ended December 31, (in thousands) 2022 2021 2020 Beginning Balance $ 1,145 $ 2,295 $ 1,150 Additions for tax positions of prior years — — 1,145 Reductions for tax positions of prior years — (1,150) — Ending Balance $ 1,145 $ 1,145 $ 2,295

Operating Segment Information (

Operating Segment Information (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	(in thousands) Wholesale Footwear Wholesale Accessories/Apparel Total Wholesale Direct-to- Consumer First Cost Licensing Corporate (1) Consolidated For the Year Ended December 31, 2022 Total revenue $ 1,194,890 $ 394,676 $ 1,589,566 $ 521,729 $ 916 $ 9,798 $ — $ 2,122,009 Gross profit 431,081 100,085 531,166 331,956 916 9,798 — 873,836 Income/(loss) from operations 264,958 29,775 294,733 67,649 766 7,854 (89,358) 281,644 Depreciation and amortization 2,433 9,439 11,872 3,740 — — 4,964 20,576 Capital expenditures 802 277 1,079 6,380 4 — 8,888 16,351 For the Year Ended December 31, 2021 Total revenue $ 1,022,322 $ 343,675 $ 1,365,997 $ 487,906 $ 2,346 $ 9,893 $ — $ 1,866,142 Gross profit 345,167 94,675 439,842 315,416 2,346 9,893 — 767,497 Income/(loss) from operations 217,163 26,628 243,791 74,542 1,971 8,108 (84,815) 243,597 Depreciation and amortization 2,946 2,769 5,715 3,976 — — 5,517 15,208 Capital expenditures 1,051 807 1,858 1,156 9 — 3,585 6,608 For the Year Ended December 31, 2020 Total revenue $ 713,662 $ 235,892 $ 949,554 $ 239,389 $ 3,902 $ 8,969 $ — $ 1,201,814 Gross profit 226,557 70,908 297,465 154,205 3,902 8,969 — 464,541 Income/(loss) from operations 91,887 (2,453) 89,434 (58,889) 2,594 5,828 (70,572) (31,605) Depreciation and amortization 3,143 2,586 5,729 6,696 92 — 4,843 17,360 Capital expenditures 1,206 164 1,370 1,472 — — 3,720 6,562 (1) Corporate does not constitute a reportable segment and includes costs not directly attributable to the segments. These costs are primarily related to expenses associated with corporate executives, corporate finance, corporate social responsibility, legal, human resources, information technology, cyber security and other shared services.

Nature of Operations (Details)

Nature of Operations (Details)	12 Months Ended
	Dec. 31, 2022 store Website
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of E-Commerce Websites | Website	6
Number of Stores | store	232

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) store	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Property, Plant and Equipment [Line Items]
Advertising Expense	$ 85,921	$ 65,080	$ 33,068
Defined Benefit Plan Maximum Percentage To Be Matched Of Employees Compensation	6%
Defined Contribution Plan, Cost	$ 2,125	1,989	1,809
Number of Stores | store	232
Defined Benefit Plan Matching Contribution Percentage Of Employees Contributions	50%
Production and Distribution Costs	$ 111,326	86,367	58,621
Forward Contracts
Property, Plant and Equipment [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	(676)	(961)	(89)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	$ 676	$ 961	$ 89
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	three
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	27.5 years

Summary of Significant Accoun_4

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Table) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Summary of Significant Accounting Policies [Abstract]
Translation Adjustment Functional to Reporting Currency, Net of Tax	$ (35,493)	$ (29,877)	$ (28,421)
Other Comprehensive Income (Loss), before Reclassifications, before Tax	(216)	333	(743)
Defined Benefit Plan, Accumulated Other Comprehensive (Income) Loss, before Tax	$ (35,709)	$ (29,544)	$ (29,164)

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Thousands				12 Months Ended
	Dec. 22, 2022	Jun. 28, 2021	Apr. 14, 2021	Dec. 31, 2022
Asset Acquisition [Line Items]
Payments to Acquire Intangible Assets				$ 2,000
Proceeds from Sales of Business, Affiliate and Productive Assets				$ 1,017
European Joint Venture
Asset Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired			49.90%
Payments to Acquire Interest in Joint Venture			$ (16,682)
Payments to Acquire Interest in Joint Venture			$ 16,682
South African Joint Venture
Asset Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired		49.90%
Payments to Acquire Interest in Joint Venture		$ (2,260)
Payments to Acquire Interest in Joint Venture		$ 2,260
AG SM Holding Ltd
Asset Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired				50.10%
Payments to Acquire Interest in Joint Venture	$ (7,014)
Payments to Acquire Interest in Joint Venture	$ 7,014

Fair Value Measurement (Table)

Fair Value Measurement (Table) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets:
Foreign Currency Contract, Asset, Fair Value Disclosure	$ 916	$ 494
Liabilities:
Business Combination, Contingent Consideration, Liability	1,153	5,109
Foreign Currency Contracts, Liability, Fair Value Disclosure	1,241
Change in valuation of contingent liability	(5,807)	11,862	$ (8,917)
Business Acquisition, Contingent Consideration, Change in Estimate	5,807
Accounts Payable and Accrued Liabilities, Fair Value Disclosure	5,109
Payment for Contingent Consideration Liability, Operating Activities	339	0	0
Payment for Contingent Consideration Liability, Financing Activities	4,770	0	0
Fair Value [Member]
Assets:
Total assets	916	494
Liabilities:
Business Combination, Contingent Consideration, Liability	0	6,960	$ 207
Foreign Currency Contracts, Liability, Fair Value Disclosure	1,241	46
Total liabilities	1,241	7,006
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Assets:
Total assets	0	0
Liabilities:
Business Combination, Contingent Consideration, Liability	0	0
Total liabilities	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Assets:
Total assets	916	494
Liabilities:
Business Combination, Contingent Consideration, Liability	0	0
Foreign Currency Contracts, Liability, Fair Value Disclosure	1,241	46
Total liabilities	1,241	46
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Assets:
Total assets	0	0
Liabilities:
Business Combination, Contingent Consideration, Liability	0	6,960
Total liabilities	0	6,960
Greats Brand Inc. [Member]
Liabilities:
Business Combination, Contingent Consideration, Liability	0	5,109
Business Acquisition, Contingent Consideration, Change in Estimate	7
B. B. Dakota, Inc. [Member]
Liabilities:
Business Combination, Contingent Consideration, Liability	1,153
Business Acquisition, Contingent Consideration, Change in Estimate	11,869
Forward Contracts | Fair Value, Inputs, Level 1 [Member]
Liabilities:
Foreign Currency Contracts, Liability, Fair Value Disclosure	0	0
Forward Contracts | Fair Value, Inputs, Level 3 [Member]
Liabilities:
Foreign Currency Contracts, Liability, Fair Value Disclosure	$ 0	$ 0

Fair Value Measurement (Details

Fair Value Measurement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Change in valuation of contingent liability	$ (5,807)	$ 11,862	$ (8,917)
Business Acquisition, Contingent Consideration, Change in Estimate	(5,807)
Business Combination, Contingent Consideration, Liability	1,153	5,109
Greats Brand Inc. [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Business Acquisition, Contingent Consideration, Change in Estimate	(7)
Business Combination, Contingent Consideration, Liability	0	$ 5,109
B. B. Dakota, Inc. [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Business Acquisition, Contingent Consideration, Change in Estimate	(11,869)
Business Combination, Contingent Consideration, Liability	$ 1,153

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Impairment charges	$ 409		$ 14,712
Capitalized Computer Software, Amortization	3,505	$ 3,135	3,007
Depreciation	11,576	12,533	13,350
Capitalized Computer Software, Amortization	$ 3,505	$ 3,135	$ 3,007
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years

Property and Equipment Table (D

Property and Equipment Table (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Land and building	$ 890	$ 968
Leasehold Improvements, Gross	85,974	85,137
Machinery and Equipment, Gross	7,617	7,864
Furniture and Fixtures, Gross	12,508	11,650
Computer equipment	75,004	72,857
Construction in Progress, Gross	8,662	671
Property, Plant and Equipment, Gross	190,655	179,147
Impairment charges	(14,271)	(14,701)
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(135,720)	(128,656)
Property and equipment, net	40,664	35,790
Depreciation	$ 11,576	$ 12,533	$ 13,350
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Building
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	27 years 6 months

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Detail) - (Table 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Roll Forward]
Goodwill – net	$ 168,085	$ 167,995
Indefinite-Lived Trademarks	63,377	63,526
Payments to Acquire Intangible Assets	2,000
Impairment of intangibles	0	2,620	$ 44,273
Trademarks [Member]
Goodwill [Roll Forward]
Impairment of intangibles		243
B. B. Dakota, Inc. [Member]
Goodwill [Roll Forward]
Goodwill and Intangible Asset Impairment	2,620
Indefinite-Lived Trademarks		9,670
B. B. Dakota, Inc. [Member] | Trademarks [Member]
Goodwill [Roll Forward]
Impairment of intangibles	2,620
Wholesale Footwear
Goodwill [Roll Forward]
Goodwill – net	90,173	90,066	91,097
Goodwill, Foreign Currency Translation Gain (Loss)	107	(1,031)
Impairment of intangibles			16,345
Wholesale Accessories/Apparel
Goodwill [Roll Forward]
Goodwill – net	62,688	62,688	62,688
Goodwill, Foreign Currency Translation Gain (Loss)	0	0
Impairment of intangibles			27,472
Direct-to-Consumer
Goodwill [Roll Forward]
Goodwill – net	168,085	167,995	168,265
Goodwill, Foreign Currency Translation Gain (Loss)	90	(270)
Direct-to-Consumer
Goodwill [Roll Forward]
Goodwill – net	15,224	15,241	14,480
Goodwill, Foreign Currency Translation Gain (Loss)	(17)	$ 761
Impairment of intangibles			$ 456
Dolce Vita Handbags | Trademarks [Member]
Goodwill [Roll Forward]
Payments to Acquire Intangible Assets	$ 2,000

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Detail) - (Table 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Amortization	$ 9,001	$ 2,675	$ 4,010
Finite-Lived Trade Names, Gross	18,695	18,695
Finite-Lived Intangible Assets, Accumulated Amortization	(41,134)	(32,189)
Finite-Lived Intangible Assets, Net	12,047	21,075
Finite-Lived Intangible Assets, Gross	57,375	57,375
Finite-Lived Customer Lists, Gross	38,680	38,680
Cost Basis	155,858	155,858
Indefinite-Lived Contractual Rights	25,768	27,492
Indefinite-Lived Trademarks	63,377	63,526
Intangibles – net	101,192	112,093
Intangible Impairment and Other	(13,532)	(11,576)
Payments to Acquire Intangible Assets	2,000
Impairment of intangibles	0	2,620	$ 44,273
Re-acquired right [Member]
Indefinite-lived Intangible Assets (Excluding Goodwill)	35,200	35,200
Trademarks [Member]
Indefinite-lived Intangible Assets (Excluding Goodwill)	63,283	63,283
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	94
Impairment of intangibles		243
Trade names [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	(16,075)	(9,025)
Finite-Lived Intangible Assets, Net	0	7,050
Intangible Impairment and Other	(2,620)	(2,620)
Customer relationships [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	(25,059)	(23,164)
Finite-Lived Intangible Assets, Net	12,047	14,025
Intangible Impairment and Other	(1,574)
Re-acquired right [Member]
Intangible Impairment and Other	(9,432)	(7,708)
Customer Relationships [Member]
Intangible Impairment and Other		(1,491)
Finite-Lived Intangible Assets
Intangible Impairment and Other	$ (4,194)	$ (4,111)
Minimum [Member] | Trade names [Member]
Finite-Lived Intangible Asset, Useful Life	1 year	1 year
Minimum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life	10 years
Maximum [Member] | Trade names [Member]
Finite-Lived Intangible Asset, Useful Life	10 years	10 years
Maximum [Member] | Customer relationships [Member]
Finite-Lived Intangible Asset, Useful Life		20 years
Maximum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life	20 years

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Detail) - (Table 3) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Line Items]
Finite-Lived Trade Names, Gross	$ 18,695	$ 18,695
Finite-Lived Intangible Assets, Accumulated Amortization	(41,134)	(32,189)
Finite-Lived Intangible Assets, Gross	57,375	57,375
Finite-Lived Customer Lists, Gross	38,680	38,680
2012 (remaining nine months)	1,679
2013	1,679
2014	1,679
2015	1,679
2016	1,452
Thereafter	3,879
Total	12,047	21,075
Indefinite-Lived Contractual Rights	25,768	27,492
Impairment of intangibles	0	2,620	$ 44,273
Indefinite-Lived Trademarks	63,377	63,526
Intangible Assets, Gross (Excluding Goodwill)	155,858	155,858
Intangible Assets, Net (Excluding Goodwill)	101,192	112,093
Intangible Impairment and Other	(13,532)	(11,576)
Accumulated amortization	$ (41,134)	$ (32,189)
Exercisable at June 30, 2012 (in Dollars per share)	$ 29.11	$ 28.20
Gain (Loss) on Disposition of Intangible Assets	$ 0	$ 8,000	$ 0
Trade Names [Member]
Goodwill [Line Items]
Finite-Lived Intangible Assets, Accumulated Amortization	(16,075)	(9,025)
Total	0	7,050
Intangible Impairment and Other	$ (2,620)	$ (2,620)
Trade Names [Member] | Minimum [Member]
Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	1 year	1 year
Trade Names [Member] | Maximum [Member]
Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years	10 years
Customer Lists [Member]
Goodwill [Line Items]
Finite-Lived Intangible Assets, Accumulated Amortization	$ (25,059)	$ (23,164)
Total	12,047	$ 14,025
Intangible Impairment and Other	(1,574)
Customer Lists [Member] | Maximum [Member]
Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life		20 years
Contractual Rights [Member]
Goodwill [Line Items]
Intangible Impairment and Other	$ (9,432)	$ (7,708)
Customer Relationships [Member]
Goodwill [Line Items]
Intangible Impairment and Other		(1,491)
Customer Relationships [Member] | Minimum [Member]
Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Customer Relationships [Member] | Maximum [Member]
Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years
Finite-Lived Intangible Assets
Goodwill [Line Items]
Intangible Impairment and Other	$ (4,194)	(4,111)
Contractual Rights [Member]
Goodwill [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill)	35,200	35,200
Accumulated amortization	0	0
Trademarks [Member]
Goodwill [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill)	63,283	63,283
Impairment of intangibles		243
Accumulated amortization	$ 0	$ 0

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets Goodwill and Intangible Assets (detail) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Line Items]
Impairment of intangibles	$ 0	$ 2,620	$ 44,273
Indefinite-Lived Trademarks	63,377	63,526
Trademark Implied Fair Value			12,925
Trademarks Subject to Impairment Carrying Value			57,198
Gain (Loss) on Disposition of Intangible Assets	0	8,000	0
Amortization	9,001	2,675	4,010
Wholesale Accessories/Apparel
Goodwill [Line Items]
Impairment of intangibles			27,472
Wholesale Footwear
Goodwill [Line Items]
Impairment of intangibles			16,345
Direct-to-Consumer
Goodwill [Line Items]
Impairment of intangibles			$ 456
Trademarks [Member]
Goodwill [Line Items]
Impairment of intangibles		243
B. B. Dakota, Inc. [Member]
Goodwill [Line Items]
Indefinite-Lived Trademarks		9,670
Trademark Implied Fair Value		$ 7,050
Goodwill and Intangible Asset Impairment	2,620
B. B. Dakota, Inc. [Member] | Trademarks [Member]
Goodwill [Line Items]
Impairment of intangibles	$ 2,620

Stock-Based Compensation (Detai

Stock-Based Compensation (Detail) - (Table 1) - shares	12 Months Ended
	Dec. 31, 2022	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	(5,066,000)
Common stock available for grant of stock-based awards as of June 30, 2012	5,934,000

Stock-Based Compensation (Det_2

Stock-Based Compensation (Detail) - (Table 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Stock-based compensation	$ 24,396	$ 22,278	$ 22,639
Restricted Stock [Member]
Allocated Share-based Compensation Expense	21,005	18,144	18,740
Stock Options [Member]
Allocated Share-based Compensation Expense	$ 3,391	$ 4,134	$ 3,899

Stock-Based Compensation (Det_3

Stock-Based Compensation (Detail) - (Table 3) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volatility	51.10%	49.60%	56.70%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	42.50%	40.30%	33.90%
Risk free interest rate	3%	1%	1.60%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	1.20%	0.10%	0.20%
Dividend yield	2.10%	1.40%	1.20%
Weighted average fair value	$ 13.42	$ 13.30	$ 10.15
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	3 years	2 years	3 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	5 years	4 years	5 years

Stock-Based Compensation (Det_4

Stock-Based Compensation (Detail) - (Table 4) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at January 1, 2012	2,531,000	2,674,000
Outstanding at January 1, 2012 (in Dollars per share)	$ 29.06	$ 26.80
Granted	(266,000)	(270,000)
Granted (in Dollars per share)	$ 37.04	$ 43.30
Exercised	(24,000)	(411,000)
Exercised (in Dollars per share)	$ 25.61	$ 23.67
Cancelled/Forfeited	(17,000)	(2,000)
Outstanding at June 30, 2012	2,756,000	2,531,000	2,674,000
Outstanding at June 30, 2012 (in Dollars per share)	$ 29.80	$ 29.06	$ 26.80
Outstanding at June 30, 2012	2 years	2 years 8 months 12 days
Outstanding at June 30, 2012 (in Dollars)	$ 11,778	$ 44,054
Exercisable at June 30, 2012	2,543,000	2,070,000
Exercisable at June 30, 2012 (in Dollars per share)	$ 29.11	$ 28.20
Stock based compensation, shares exercisable, weighted average remaining contractual term	2 years	2 years 7 months 6 days
Exercisable at June 30, 2012 (in Dollars)	$ 11,741	$ 37,829
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$ 39.28	$ 31.56
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	1.20%	0.10%	0.20%
Risk free interest rate	3%	1%	1.60%

Stock-Based Compensation (Det_5

Stock-Based Compensation (Detail) - (Table 6) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Payment Arrangement [Abstract]
Proceeds from Stock Options Exercised	$ 602,000	$ 9,732,000	$ 1,609,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	314,000	8,622,000	993,000
Share-based Payment Arrangement, Exercise of Option, Tax Benefit	$ 41,000	$ 1,512,000	$ 234,000
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	2,849,000	3,651,000
Non-vested at January 1 (in Dollars per share)	$ 23.81	$ 20.81
Granted	439,000	413,000
Granted (in Dollars per share)	$ 40.30	$ 40.64
Vested	(1,144,000)	(1,166,000)
Vested (in Dollars per share)	$ 21.25	$ 19.93
Non-vested at June 30	2,109,000	2,849,000	3,651,000
Non-vested at June 30 (in Dollars per share)	$ 28.44	$ 23.81	$ 20.81
Forfeited	(35,000)	(49,000)
Forfeitures (in dollars per share)	$ 34.37	$ 35.26

Stock-Based Compensation (Det_6

Stock-Based Compensation (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Proceeds from Stock Options Exercised	$ 602,000	$ 9,732,000	$ 1,609,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 314,000	$ 8,622,000	$ 993,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	266,000	270,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	2,109,000	2,849,000	3,651,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	1,719
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number	1,170
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Total Fair Value	$ 24,300,000	$ 23,231,000	$ 23,839,000
Trademark Implied Fair Value			$ 12,925,000
B. B. Dakota, Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Trademark Implied Fair Value		$ 7,050,000
Finite-Lived Intangible Assets, Remaining Amortization Period	1 year
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 43,266,000
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	3 years
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	$ 1,825,000
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	1 year 6 months

Preferred Stock (Details)

Preferred Stock (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	5,000,000
Preferred Class B [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	60,000
Preferred Stock, Dividend Payment Rate, Variable	1
Preferred Stock, Voting Rights	1
Preferred Stock, Liquidation Preference Per Share | $ / shares	$ 1,000

Share Repurchases Share Repurch

Share Repurchases Share Repurchase Program (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Nov. 02, 2021	Apr. 24, 2019
Equity, Class of Treasury Stock [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Payments Related to Tax Withholding for Share-based Compensation	$ 19,725,000
Stock Repurchased During Period, Value	$ 148,878,000	$ 123,161,000	$ 46,583,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount				$ 250,000,000	$ 200,000,000
Treasury Stock Acquired, Average Cost Per Share	$ 33.75
Stock Repurchased During Period, Value	$ 129,152,000
Stock Repurchase Program, Authorized Amount	$ 94,398,000
Shares Paid for Tax Withholding for Share Based Compensation	584,000
London Interbank Offered Rate (LIBOR) [Member]
Equity, Class of Treasury Stock [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1%
Common Stock [Member]
Equity, Class of Treasury Stock [Line Items]
Stock Repurchased During Period, Shares	3,604,000
Treasury Stock Acquired, Average Cost Per Share	$ 35.84

Net Income_(Loss) Per Share o_3

Net Income/(Loss) Per Share of Common Stock (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	2,109,000	2,849,000	3,651,000
Maximum Number Of Potential Dilutive Shares Issued Upon Vesting	$ 66	$ 17	$ 300
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	2,000	5,000	89,000
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	46,000	7,000	2,524,000

Net Income_(Loss) Per Share o_4

Net Income/(Loss) Per Share of Common Stock - Schedule of Net Income / (Loss) Per Share of Common Stock (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Basic weighted average common shares outstanding	76,021	78,442	78,635
Effect of dilutive securities – options/restricted stock	2,048	3,186	0
Weighted Average Number of Shares Outstanding, Diluted	78,069	81,628	78,635

Derivative Instruments (Details

Derivative Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Derivative Instruments, Gain (Loss) [Line Items]
Foreign Currency Contracts, Liability, Fair Value Disclosure	$ 1,241
Derivative, Notional Amount	74,869
Foreign Currency Contract, Asset, Fair Value Disclosure	$ 916	$ 494

Operating Leases (Details)

Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Leases [Abstract]
Operating lease right-of-use asset	$ 90,264	$ 85,449
Operating Lease, Cost	33,724	36,863	$ 42,368
Variable Lease, Cost	7,753	18,206	13,412
Operating Lease, Payments	39,136	31,870
Short-term Lease, Cost	0	0	238
Sublease Income	243	321	562
Lease, Cost	41,234	54,748	55,456
Operating Lease, Impairment Loss	1,023	22,183
Impairment of lease right-of-use asset and fixed assets	0	1,432	36,895
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	36,450	17,461
Amortization of Leased Asset	31,693	32,371
Operating Lease, Expense	$ 49,321	$ 47,179	$ 49,619

Operating Leases Operating Leas

Operating Leases Operating Leases (Tables) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Leased Assets [Line Items]
Operating lease right-of-use asset	$ 90,264	$ 85,449
Impairment of lease right-of-use asset and fixed assets	0	1,432	$ 36,895
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Next Twelve Months	33,567
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Two Years	27,322
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Three Years	21,966
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Four Years	16,810
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Five Years	8,488
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Thereafter	12,870
Lessee, Operating Lease, Liability, Payments, Due	121,023
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	12,396
Operating Lease, Liability	108,627
Operating leases - current portion	29,499	30,759
Operating leases - long-term portion	79,128	80,072
Lease Liability	$ 108,627	$ 110,831
Operating Lease, Weighted Average Remaining Lease Term	4 years 7 months 6 days	4 years 7 months 6 days
Operating Lease, Weighted Average Discount Rate, Percent	4.40%	4.30%
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 36,450	$ 17,461
Variable Lease, Cost	7,753	18,206	$ 13,412
Operating Lease, Impairment Loss	1,023	22,183
Lease Agreements
Operating Leased Assets [Line Items]
Variable Lease, Cost	$ 9,505	$ 12,064

Income Taxes Income Taxes (Ta_2

Income Taxes Income Taxes (Table 1) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income (Loss) from Continuing Operations before Income Taxes, Domestic	$ 188,265	$ 171,297	$ (63,025)
Income (Loss) from Continuing Operations before Income Taxes, Foreign	94,055	70,771	33,040
Income/(loss) before provision/(benefit) for income taxes	282,320	242,068	(29,985)
Unrecognized Tax Benefits	$ 1,145	$ 1,145	$ 2,295	$ 1,150

Income Taxes Income Taxes (Ta_3

Income Taxes Income Taxes (Table 2) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current: [Abstract]
Current Federal Tax Expense (Benefit)	$ 36,983	$ 32,983	$ (10,764)
Current State and Local Tax Expense (Benefit)	6,057	3,711	(545)
Current Foreign Tax Expense (Benefit)	18,462	11,635	7,958
Current Income Tax Expense (Benefit)	61,502	48,329	(3,351)
Deferred: [Abstract]
Deferred Federal Income Tax Expense (Benefit)	2,705	(1,402)	(4,940)
Deferred State and Local Income Tax Expense (Benefit)	466	1,888	(2,962)
Deferred Foreign Income Tax Expense (Benefit)	430	794	(451)
Deferred Income Tax Expense (Benefit)	3,601	1,280	(8,353)
Provision for income taxes	$ 65,103	$ 49,609	$ (11,704)

Income Taxes Income Taxes (Ta_4

Income Taxes Income Taxes (Table 3) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate	21%	21%	21%
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential	(0.20%)	(0.80%)	10.30%
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Compensation Cost, Amount	(0.50%)	(2.40%)	(11.80%)
Effective Income Tax Rate Reconciliation, State and Local Income Taxes	2%	2.10%	12.90%
Effective Income Tax Rate Reconciliation, Nondeductible Expense	0.50%	1.20%	(0.40%)
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent	0%	0%	14%
Effective Income Tax Rate Reconciliation, GILTI		0%	(18.20%)
Effective Income Tax Rate Reconciliation, Valuation Allowance	0.10%	(0.50%)	(9.30%)
Effective Income Tax Rate Reconciliation, Deductions, Other	0.20%	(0.10%)	(3.10%)
Effective Income Tax Rate, Continuing Operations	23.10%	20.50%	39%
Unrecognized Tax Benefits	$ 1,145	$ 1,145	$ 2,295	$ 1,150

Income Taxes Income Taxes (Ta_5

Income Taxes Income Taxes (Table 4) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits	$ 1,145	$ 1,145	$ 2,295	$ 1,150
Current deferred tax assets: [Abstract]
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Allowance for Doubtful Accounts	7,049	8,313
Deferred Tax Assets, Inventory	8,367	7,992
Deferred Tax Assets, Other Tax Carryforwards	5,685	6,129
Deferred Tax Assets Lease Liability	26,038	26,436
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Accrued Liabilities	315	310
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation	6,461	6,486
Deferred Tax Assets, Other	1,042	1,169
Deferred Tax Assets, Gross	54,957	56,835
Valuation Allowance	(3,948)	(3,753)	(4,968)	$ (2,230)
Non-current deferred tax assets (liabilities): [Abstract]
Deferred Tax Liabilities, Property, Plant and Equipment	(16,704)	(16,144)
Deferred Tax Liabilities, Undistributed Foreign Earnings	(2,599)	(3,138)
Deferred Tax Liabilities Right of Use Asset	(21,621)	(20,365)
Deferred Tax Liabilities, Gross	(53,177)	(51,879)
Deferred Tax Liabilities, Goodwill	(7,599)	(7,578)
Deferred Tax Liabilities, Intangible Assets	(4,654)	(4,654)
Deferred Tax Liabilities, Net	(2,168)
Deferred Tax Assets, Net		1,203
Deferred Tax Assets, Net of Valuation Allowance	51,009	53,082
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions	$ 0	$ (1,150)	$ 0

Income Taxes Income taxes (Deta

Income Taxes Income taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Unrecognized Tax Benefit [Roll Forward]
Beginning Balance	$ 1,145	$ 2,295	$ 1,150
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions	0	0	1,145
Reductions for tax positions of prior years	0	1,150	0
Ending Balance	1,145	1,145	2,295
Valuation Allowance	3,948	3,753	4,968	$ 2,230
Deferred Tax Liabilities, Undistributed Foreign Earnings	2,599	3,138
Deferred Income Tax Expense (Benefit)	3,601	$ 1,280	$ (8,353)
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 195

Commitments, Contingencies and

Commitments, Contingencies and Other Commitments, Contingencies and Other (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loss Contingencies [Line Items]
Earnings Per Share, Diluted	$ 2.77	$ 2.34	$ (0.23)
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Number of Outstanding Options	266,000	270,000
Letters of Credit Outstanding, Amount	$ 504
Contractual Obligation, Due in Second Year	5,437
Contractual Obligation, Due in Second and Third Year	$ 18,000
Supplier Concentration Risk [Member] | Sales Revenue, Net [Member] | Customer one
Loss Contingencies [Line Items]
Concentration Risk, Percentage	10%
Geographic Concentration Risk [Member] | Sales Revenue, Net [Member] | Customer one
Loss Contingencies [Line Items]
Concentration Risk, Percentage	78%
Geographic Concentration Risk [Member] | Sales Revenue, Net [Member] | Customer Two
Loss Contingencies [Line Items]
Concentration Risk, Percentage		79%	78%
Customer Concentration Risk [Member] | Sales Revenue, Net [Member] | Customer one
Loss Contingencies [Line Items]
Concentration Risk, Percentage	1,000%	14%	13.90%
Customer Concentration Risk [Member] | Sales Revenue, Net [Member] | Customer Two
Loss Contingencies [Line Items]
Concentration Risk, Percentage		10.60%
Customer Concentration Risk [Member] | Sales Revenue, Net [Member] | Customer Six
Loss Contingencies [Line Items]
Concentration Risk, Percentage		10%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer one
Loss Contingencies [Line Items]
Concentration Risk, Percentage	20.60%	19.30%	10.30%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Two
Loss Contingencies [Line Items]
Concentration Risk, Percentage	16.20%	18.10%	19%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Three
Loss Contingencies [Line Items]
Concentration Risk, Percentage	11.10%		14.90%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Four
Loss Contingencies [Line Items]
Concentration Risk, Percentage			11.80%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Five
Loss Contingencies [Line Items]
Concentration Risk, Percentage			11.70%

Credit Agreement (Details)

Credit Agreement (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jul. 22, 2020
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 150,000,000
Maximum Increase of Availability of Credit				100,000,000
Debt Instrument, Basis Spread on Variable Rate	0.50%
Line of Credit Facility, Commitment Fee Percentage	0.25%
Line Cap Dollar Amount Before Base Trigger				22,500,000
Line Cap Percentage Before Base Trigger				0.15
Line Cap Dollar Amount After Base Trigger				15,000,000
Line Cap Percentage After Base Trigger				$ 0.10
Letters of Credit Outstanding, Amount	$ 504,000
Proceeds from Lines of Credit	$ 0	$ 0	$ 176,784,000
London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1%
Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee	1.25
Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee	2.50

Due To and From Factor (Details

Due To and From Factor (Details)	12 Months Ended
	Dec. 31, 2022
Due To and From Factor [Abstract]
Factoring Fee	0.20%

Notes Receivable - Related Part

Notes Receivable - Related Party (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jun. 25, 2007
Receivables [Abstract]
Note receivable – related party	$ 401	$ 794		$ 3,000
Debt Instrument, Decrease, Forgiveness	409
Accrued interest on note receivable – related party	$ 16	$ 23	$ 31

Operating Segment Information_2

Operating Segment Information (Detail) - (Table 1) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Total revenue	$ 2,122,009,000	$ 1,866,142,000	$ 1,201,814,000
Gross profit	873,836,000	767,497,000	464,541,000
Income/(loss) from operations	281,644,000	243,597,000	(31,605,000)
Depreciation and amortization	20,576,000	15,208,000	17,360,000
Capital expenditures	16,351,000	6,608,000	6,562,000
Wholesale Footwear
Total revenue	1,194,890,000	1,022,322,000	713,662,000
Gross profit	431,081,000	345,167,000	226,557,000
Income/(loss) from operations	264,958,000	217,163,000	91,887,000
Depreciation and amortization	2,433,000	2,946,000	3,143,000
Capital expenditures	802,000	1,051,000	1,206,000
Wholesale Accessories/Apparel
Total revenue	394,676,000	343,675,000	235,892,000
Gross profit	100,085,000	94,675,000	70,908,000
Income/(loss) from operations	29,775,000	26,628,000	(2,453,000)
Depreciation and amortization	9,439,000	2,769,000	2,586,000
Capital expenditures	277,000	807,000	164,000
Total Wholesale
Total revenue	1,589,566,000	1,365,997,000	949,554,000
Gross profit	531,166,000	439,842,000	297,465,000
Income/(loss) from operations	294,733,000	243,791,000	89,434,000
Depreciation and amortization	11,872,000	5,715,000	5,729,000
Capital expenditures	1,079,000	1,858,000	1,370,000
Direct-to-Consumer
Total revenue	521,729,000	487,906,000	239,389,000
Gross profit	331,956,000	315,416,000	154,205,000
Income/(loss) from operations	67,649,000	74,542,000	(58,889,000)
Depreciation and amortization	3,740,000	3,976,000	6,696,000
Capital expenditures	6,380,000	1,156,000	1,472,000
First Cost
Total revenue	916,000	2,346,000	3,902,000
Gross profit	916,000	2,346,000	3,902,000
Income/(loss) from operations	766,000	1,971,000	2,594,000
Depreciation and amortization	0	0	92,000
Capital expenditures	4,000	9,000	0
Licensing
Total revenue	9,798,000	9,893,000	8,969,000
Gross profit	9,798,000	9,893,000	8,969,000
Income/(loss) from operations	7,854,000	8,108,000	5,828,000
Depreciation and amortization	0	0	0
Capital expenditures	0	0	0
Corporate (1)
Total revenue	0	0	0
Gross profit	0	0	0
Income/(loss) from operations	(89,358,000)	(84,815,000)	(70,572,000)
Depreciation and amortization	4,964,000	5,517,000	4,843,000
Capital expenditures	$ 8,888,000	$ 3,585,000	$ 3,720,000

Operating Segment Information_3

Operating Segment Information (Detail) - (Table 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Total revenue	$ 2,122,009	$ 1,866,142	$ 1,201,814
Total revenue	2,122,009	1,866,142	1,201,814
Total revenue	2,122,009	1,866,142	1,201,814
Domestic [Member]
Segment Reporting Information [Line Items]
Total revenue	1,772,711	1,641,090	1,054,348
Total revenue	1,772,711	1,641,090	1,054,348
Total revenue	1,772,711	1,641,090	1,054,348
International [Member]
Segment Reporting Information [Line Items]
Total revenue	349,298	225,052	147,466
Total revenue	349,298	225,052	147,466
Total revenue	349,298	225,052	147,466
Domestic (Non-US Title) [Member]
Segment Reporting Information [Line Items]
Total revenue	305,437	329,934	249,235
Total revenue	305,437	329,934	249,235
Total revenue	$ 305,437	$ 329,934	$ 249,235

Valuation and Qualifying Acco_2

Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Markdown Allowance	$ 25,687	$ 28,955	$ 18,832	$ 34,207
Markdown Allowance Additions	69,543	58,813	30,508
Markdown Allowance Deductions	(72,811)	(48,690)	(45,883)
Accounts Receivable, Allowance for Credit Loss, Recovery	4,946	7,172	1,405
Accounts Receivable, Allowance for Credit Loss, Writeoff	(9,498)	(3,842)	(3,528)
Allowance for Doubtful Accounts Receivable	7,721	12,273	8,943	11,066
Valuation Allowance, Deferred Tax Asset, Additions	250	229	2,738
Valuation Allowance, Deferred Tax Asset, Deductions	(55)	(1,444)
SEC Schedule, 12-09, Valuation Allowances and Reserves, Deduction	(82,364)	(53,976)	(49,411)
Valuation Allowance	3,948	3,753	4,968	2,230
Allowances for Due from Factors (in dollars)	37,356	44,981	32,743	$ 47,503
SEC Schedule, 12-09, Valuation Allowances and Reserves, Additions, Charge to Cost and Expense	$ 74,739	$ 66,214	$ 34,651