Steven Madden (SHOO) 10-Q 10 May 23 2023 Q1 Quarterly report Financial data

Cover Page

Cover Page - $ / shares	3 Months Ended
	Mar. 31, 2023	May 05, 2023
Cover [Abstract]
Entity Incorporation, State or Country Code	DE
Title of 12(g) Security	Common Stock, par value $0.0001 per share
Trading Symbol	SHOO
Security Exchange Name	NASDAQ
Entity Registrant Name	STEVEN MADDEN, LTD.
Entity Address, Address Line One	52-16 Barnett Avenue
Entity Address, City or Town	Long Island City
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11104
City Area Code	718
Local Phone Number	446-1800
Entity Interactive Data Current	Yes
Document Type	10-Q
Document Quarterly Report	true
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		76,008,963
Amendment Flag	false
Entity Central Index Key	0000913241
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Period End Date	Mar. 31, 2023
Document Transition Report	false
Entity File Number	0-23702
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Entity Tax Identification Number	13-3588231
Entity Listing, Par Value Per Share	$ 0.0001

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 209,979	$ 274,713	$ 170,347	$ 219,499
Short-term Investments	13,740	15,085	9,897
Factor accounts receivable	7,208	7,721	11,903
Accounts receivable, net of allowances of $7,208, $7,721 and $11,903	46,138	37,937	39,418
Other Receivables	283,893	248,228	390,163
Inventories	179,937	228,752	233,380
Prepaid expenses and other current assets	22,267	22,989	21,225
Income tax receivable and prepaid income taxes	12,079	15,853	3,673
Total current assets	768,033	843,557	868,103
Notes Receivable, Related Parties	301	401	696
Property and equipment, net	41,519	40,664	36,436
Operating lease right-of-use asset	112,501	90,264	83,994
Deposits and other	11,750	12,070	4,304
Deferred taxes	1,963	1,755	6,254
Goodwill – net	168,228	168,085	168,409
Intangibles – net	100,826	101,192	110,330
Assets, Total	1,205,121	1,257,988	1,278,526
Current liabilities:
Accounts payable	101,678	130,542	121,428
Accrued expenses	112,395	138,523	162,232
Operating leases – current portion	33,977	29,499	31,615
Income taxes payable	3,934	9,403	23,195
Contingent payment liability – current portion	1,153	1,153	2,050
Accrued incentive compensation	4,105	11,788	4,740
Total current liabilities	257,242	320,908	345,260
Operating leases – long-term portion	95,797	79,128	75,553
Deferred tax liabilities	3,923	3,923	3,378
Other liabilities	10,461	10,166	10,928
Liabilities	$ 367,423	414,125	435,119
Common Stock, Par or Stated Value Per Share	$ 0.0001
Common stock – $0.0001 par value, 245,000 shares authorized,134,746, 134,456 and 134,361 shares issued, 76,011, 76,796 and 79,869 shares outstanding	$ 8	$ 8	$ 8
Common stock, shares authorized	245,000,000
Common stock, shares issued	134,746,000	134,456,000	134,361,000
Common Stock, Shares, Outstanding	76,011,000	76,796,000	79,869,000
Additional paid-in capital	$ 526,844	$ 520,441	$ 502,254
Retained earnings	1,591,814	1,571,123	1,478,806
Accumulated other comprehensive loss	(34,863)	(35,709)	(28,022)
Treasury stock – 58,735, 57,660 and 54,492 shares at cost	$ (1,262,761)	$ (1,224,310)	$ (1,117,831)
Treasury Stock, Shares	58,735,000	57,660,000	54,492,000
Total Steven Madden, Ltd. stockholders’ equity	$ 821,042	$ 831,553	$ 835,215
Noncontrolling interest	16,656	12,310	8,192
Total stockholders’ equity	837,698	843,863	843,407	$ 820,538
Total Liabilities and Stockholders’ Equity	$ 1,205,121	1,257,988	1,278,526
Preferred Class A [Member]
Current liabilities:
Preferred stock-par value	$ 0.0001
Preferred stock- shares authorized	5,000,000
Preferred stock-issued	0
Preferred Class B [Member]
Current liabilities:
Preferred stock-par value	$ 0.0001
Preferred stock- shares authorized	60,000
Preferred stock-issued	0
Preferred Stock [Member]
Current liabilities:
Preferred stock – $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	$ 0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net sales	$ 461,737	$ 557,344
Commission and licensing fee income	2,097	2,390
Total revenue	463,834	559,734
Cost of Goods and Services Sold	268,742	331,836
Gross profit	195,092	227,898
Operating expenses	148,581	130,002
Income from operations	46,511	97,896
Interest and other income – net	2,020	(57)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	48,531	97,953
Provision for income taxes	11,745	23,360
Net income	$ 36,786	$ 74,593
Basic net income per share (in dollars per share)	$ 0.49	$ 0.96
Diluted net income per share (in dollars per share)	$ 0.48	$ 0.94
Basic weighted average common shares outstanding	74,498	77,251
Effect of dilutive securities – options/restricted stock	1,357	2,412
Diluted weighted average common shares outstanding	75,855	79,663
Common Stock, Dividends, Per Share, Cash Paid	$ 0.21	$ 0.21
Noncontrolling Interest
Less: net income attributable to noncontrolling interest	$ 56	$ 80
Retained Earnings
Net income attributable to Steven Madden, Ltd.	$ 36,730	$ 74,513

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 36,786	$ 74,593
Foreign currency translation adjustment, Pre-tax	939	1,131
Foreign currency translation adjustment, Tax	0	0
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification and Tax	(463)	87
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	(289)	63
Other comprehensive income/(loss):
Foreign currency translation adjustment, After-tax	939	1,131
Total other comprehensive (loss), Pre-tax	476	1,218
Total other comprehensive (loss), Tax	174	(24)
Total other comprehensive (loss), After-tax	650	1,194
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	37,436	75,787
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	(140)	(248)
Comprehensive income attributable to Steven Madden, Ltd.	$ 37,576	$ 76,035

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Equity Statement - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	AOCI Attributable to Parent	Treasury Stock	Noncontrolling Interest
Common Stock, Shares, Outstanding		80,557,000
Additional paid-in capital			$ 495,999
Retained earnings				$ 1,421,067
Accumulated other comprehensive loss					$ (29,544)
Treasury Stock, Shares						53,472,000
Treasury stock – 58,735, 57,660 and 54,492 shares at cost						$ 1,075,432
Noncontrolling interest							$ 8,440
Total stockholders’ equity	$ 820,538
Common stock – $0.0001 par value, 245,000 shares authorized,134,746, 134,456 and 134,361 shares issued, 76,011, 76,796 and 79,869 shares outstanding		$ 8
Stock Repurchased During Period, Shares		(1,020,000)				(1,020,000)
Payments for Repurchase of Common Stock	$ (42,399)					$ (42,399)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	10,000	10,000
Stock Issued During Period, Value, Stock Options Exercised	$ 275		275
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures		322,000
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	5,980		5,980
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax					1,459
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest							(328)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	1,131
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	63				63
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax	(24)
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	63
Dividends, Common Stock, Cash	(16,774)			(16,774)
Net income attributable to Steven Madden, Ltd.				74,513
Less: net income attributable to noncontrolling interest							80
Net income	$ 74,593
Common Stock, Dividends, Per Share, Cash Paid	$ 0.21
Common Stock, Shares, Outstanding	79,869,000	79,868,000
Additional paid-in capital	$ 502,254		502,254
Retained earnings	1,478,806			1,478,806
Accumulated other comprehensive loss	$ (28,022)				(28,022)
Treasury Stock, Shares	54,492,000					54,492,000
Treasury stock – 58,735, 57,660 and 54,492 shares at cost	$ (1,117,831)					$ (1,117,831)
Noncontrolling interest	8,192						8,192
Total stockholders’ equity	843,407
Common stock – $0.0001 par value, 245,000 shares authorized,134,746, 134,456 and 134,361 shares issued, 76,011, 76,796 and 79,869 shares outstanding	$ 8	$ 8
Common Stock, Shares, Outstanding	76,796,000	76,796,000
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	57,660,000					57,660,000
Treasury stock – 58,735, 57,660 and 54,492 shares at cost	$ (1,224,310)					$ 1,224,310
Noncontrolling interest	12,310						12,310
Total stockholders’ equity	843,863
Common stock – $0.0001 par value, 245,000 shares authorized,134,746, 134,456 and 134,361 shares issued, 76,011, 76,796 and 79,869 shares outstanding	8	$ 8
Stock Repurchased During Period, Shares		(1,075,000)				(1,075,000)
Payments for Repurchase of Common Stock	$ (38,451)					$ (38,451)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	11,000	11,000
Stock Issued During Period, Value, Stock Options Exercised	$ 264		264
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures		279,000
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	6,139		6,139
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax					1,135
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest							(196)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	939
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	(289)				(289)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax	(174)
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	(289)
Dividends, Common Stock, Cash	(16,039)			(16,039)
Noncontrolling Interest, Increase from Business Combination	4,486						4,486
Net income attributable to Steven Madden, Ltd.				36,730
Less: net income attributable to noncontrolling interest							56
Net income	$ 36,786
Common Stock, Dividends, Per Share, Cash Paid	$ 0.21
Common Stock, Shares, Outstanding	76,011,000	76,011,000
Additional paid-in capital	$ 526,844		$ 526,844
Retained earnings	1,591,814			$ 1,591,814
Accumulated other comprehensive loss	$ (34,863)				$ (34,863)
Treasury Stock, Shares	58,735,000					58,735,000
Treasury stock – 58,735, 57,660 and 54,492 shares at cost	$ (1,262,761)					$ (1,262,761)
Noncontrolling interest	16,656						$ 16,656
Total stockholders’ equity	837,698
Common stock – $0.0001 par value, 245,000 shares authorized,134,746, 134,456 and 134,361 shares issued, 76,011, 76,796 and 79,869 shares outstanding	$ 8	$ 8

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net income	$ 36,786	$ 74,593
Adjustments to reconcile net income to net cash provided by operating activities:
Stock-based compensation	6,139	5,980
Depreciation and amortization	3,366	5,223
Loss on disposal of fixed assets	15	208
Impairment of lease right-of-use asset	95	0
Deferred taxes	0	(1,673)
Accrued interest on note receivable - related party	(2)	(4)
Change in valuation of contingent payment liabilities	0	(4,910)
Changes, net of acquisitions, in:
Accounts receivable	(8,201)	(12,872)
Increase (Decrease) in Accounts and Other Receivables	35,665	25,181
Notes receivable - related party	102	102
Inventories	47,710	21,833
Prepaid expenses, income tax receivables, prepaid taxes, and other assets	4,791	9,802
Accounts payable and accrued expenses	(60,461)	(80,642)
Accrued incentive compensation	(7,683)	(10,131)
Leases and other liabilities	890	(1,774)
Net Cash Provided by (Used in) Operating Activities	(13,275)	(19,446)
Cash flows from investing activities:
Capital expenditures	3,791	3,596
Payments to Acquire Intangible Assets	0	(2,000)
Payments to Acquire Short-term Investments	6,722	9,668
Proceeds from Sale of Short-term Investments	8,087	44,488
Net cash (used in)/provided by investing activities	(2,426)	29,224
Cash flows from financing activities:
Tax benefit from the exercise of options	264	275
Common stock purchased for treasury	(38,451)	(42,399)
Cash dividends paid on common stock	(16,039)	(16,774)
Net cash used in financing activities	(49,740)	(58,898)
Effect of Exchange Rate on Cash and Cash Equivalents	707	(32)
Net decrease in cash and cash equivalents	(64,734)	(49,152)
Payments to Noncontrolling Interests	4,486	0
Payments to Noncontrolling Interests	4,486	0
Payments for Other Operating Activities	623
Payments to Acquire Intangible Assets	$ 0	$ 2,000

Basis of Reporting

Basis of Reporting	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Reporting	The accompanying unaudited condensed consolidated financial statements of Steven Madden, Ltd. and subsidiaries (the “Company”) have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) that are considered necessary for a fair presentation of the financial position of the Company, the results of its operations and cash flows for the periods presented. The results of operations for the three months ended March 31, 2023 are not necessarily indicative of the operating results for the full year. These financial statements should be read in conjunction with the financial statements and related disclosures for the year ended December 31, 2022 included in the Annual Report of Steven Madden, Ltd. on Form 10-K filed with the SEC on March 1, 2023.

Use of Estimates

Use of Estimates	3 Months Ended
	Mar. 31, 2023
Use of Estimates [Abstract]
Use of Estimates	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant areas involving management estimates include variable consideration included in revenue, allowances for bad debts, inventory valuation, valuation of 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.

Marketable Securities

Marketable Securities	3 Months Ended
	Mar. 31, 2023
Marketable Securities [Abstract]
Cash, Cash Equivalents, and Short-term Investments	As of March 31, 2023 and December 31, 2022, short-term investments consisted of certificates of deposit. These securities are classified as current based upon their maturities. As of March 31, 2023 and December 31, 2022, short-term investments amounted to $13,740 and $15,085, respectively, and have original maturities less than or equal to one year as of the balance sheet date.

Fair Value Measurement

Fair Value Measurement	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	The accounting guidance under Accounting Standards Codification 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), requires the Company to make disclosures about the fair value of certain of its assets and liabilities. ASC 820-10 clarifies the principle that fair value should be based on the assumptions market participants would use when pricing an asset or liability and establishes a fair value hierarchy that prioritizes the information used to develop those assumptions. ASC 820-10 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. A brief description of those three levels is as follows: • Level 1: Observable inputs such as quoted prices in active markets for identical assets or liabilities. • Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. • Level 3: Significant unobservable inputs. The Company’s financial assets and liabilities subject to fair value measurements as of March 31, 2023 and December 31, 2022 were as follows: March 31, 2023 December 31, 2022 Fair value Level 1 Level 2 Level 3 Fair value Level 1 Level 2 Level 3 Assets: Forward contracts 1,414 — 1,414 — 916 — 916 — Total assets $ 1,414 $ — $ 1,414 $ — $ 916 $ — $ 916 $ — Liabilities: Forward contracts 2,223 — 2,223 — 1,241 — 1,241 — Total liabilities $ 2,223 $ — $ 2,223 $ — $ 1,241 $ — $ 1,241 $ — Forward contracts are used to manage the risk associated with the volatility of future cash flows (see Note K – 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. There were no changes in the Company’s Level 3 liabilities for the period ended March 31, 2023. The changes in the Company's Level 3 liabilities for the period ended December 31, 2022 were as follows: Balance at Adjustments (1) Transfer out of Level 3 (2) Balance at Liabilities: Contingent consideration $ 6,960 (5,807) (1,153) $ — (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) 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 on actual EBITDA performance for the related performance period. At March 31, 2023, the amount of $1,153 was recorded in the current portion of our contingent payment liabilities on the Consolidated Balance Sheets as the amount will be paid later this year. At March 31, 2023 , 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. The fair values of trademarks are 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 J – 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 E – 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.

Leases (Notes)

Leases (Notes)	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Supplemental Balance Sheet Disclosures	Lease Position The following table presents the lease-related assets and liabilities recorded on the Consolidated Balance Sheets as of March 31, 2023 and December 31, 2022: Classification on the Balance Sheet March 31, 2023 December 31, 2022 Assets Noncurrent (1) Operating lease right-of-use asset $ 112,501 $ 90,264 Liabilities Current Operating leases – current portion $ 33,977 $ 29,499 Noncurrent Operating leases – long-term portion 95,797 79,128 Total operating lease liabilities $ 129,774 $ 108,627 Weighted-average remaining lease term 4.4 years 4.6 years Weighted-average discount rate 4.6 % 4.4 % (1) During the three months ended March 31, 2023, the Company recorded a pre-tax impairment charge related to its right-of-use assets of $95 recorded in the Wholesale Footwear Segment.
Lessee, Operating Leases [Text Block]	Lease Position The following table presents the lease-related assets and liabilities recorded on the Consolidated Balance Sheets as of March 31, 2023 and December 31, 2022: Classification on the Balance Sheet March 31, 2023 December 31, 2022 Assets Noncurrent (1) Operating lease right-of-use asset $ 112,501 $ 90,264 Liabilities Current Operating leases – current portion $ 33,977 $ 29,499 Noncurrent Operating leases – long-term portion 95,797 79,128 Total operating lease liabilities $ 129,774 $ 108,627 Weighted-average remaining lease term 4.4 years 4.6 years Weighted-average discount rate 4.6 % 4.4 % (1) During the three months ended March 31, 2023, the Company recorded a pre-tax impairment charge related to its right-of-use assets of $95 recorded in the Wholesale Footwear Segment. Lease Costs The following table presents the composition of lease costs during the three months ended March 31, 2023 and 2022: Three Months Ended March 31, 2023 2022 Operating lease cost $ 9,138 $ 8,255 Variable lease cost 739 1,394 Less: sublease income 66 125 Total lease cost $ 9,811 $ 9,524 Other Information The following table presents supplemental cash and non-cash information related to the Company's operating leases during the three months ended March 31, 2023 and 2022: Three Months Ended March 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows used for operating leases $ 10,014 $ 9,818 Noncash transactions Right-of-use asset obtained in exchange for new operating lease liabilities $ 30,528 $ 5,517 Right-of-use asset amortization expense (1) $ 8,196 $ 6,972 (1) Included in "Leases and other liabilities" in the Consolidated Statement of Cash Flows. Future Minimum Lease Payments The following table presents future minimum lease payments for each of the first five years and the total for the remaining years as of March 31, 2023: 2023 (remaining nine months) $ 30,113 2024 34,486 2025 28,447 2026 22,109 2027 13,340 Thereafter 15,858 Total minimum lease payments 144,353 Less: interest 14,579 Total lease liabilities $ 129,774

Share Repurchase Program

Share Repurchase Program	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
Share Repurchase Program [Text Block]	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 May 8, 2023, the Board of Directors approved an increase in the Company's share repurchase authorization of approximately $189,900, bringing the total authorization to $250,000. The Share Repurchase Program permits the Company to effect repurchases from time to time through a combination of open market repurchases or in privately negotiated transactions at such prices and times as are determined to be in the best interest of the Company. During the three months ended March 31, 2023, an aggregate of 967 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 $35.77, for an aggregate purchase price of approximately $34,580. As of March 31, 2023, approximately $59,818 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 three months ended March 31, 2023, an aggregate of 108 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 $35.96, for an aggregate purchase price of approximately $3,871.

Net Income Per Share of Common

Net Income Per Share of Common Stock	3 Months Ended
	Mar. 31, 2023
Net Income Per Share of Common Stock [Abstract]
Net Income Per Share of Common Stock	Basic net income per share is based on the weighted average number of shares of common stock outstanding during the period, which does not include unvested restricted common stock subject to forfeiture of 2,161 shares for the period ended March 31, 2023, compared to 2,970 shares for the period ended March 31, 2022. 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. Three Months Ended March 31, 2023 2022 Weighted average common shares outstanding: Basic 74,498 77,251 Effect of dilutive securities: Stock awards and options to purchase shares of common stock 1,357 2,412 Diluted 75,855 79,663 For the three months ended March 31, 2023, options to purchase approximately 6 shares of common stock have been excluded from the calculation of diluted net income per share as the result would have been anti-dilutive. For the three months ended March 31, 2022, options to purchase approximately 5 shares of common stock have been excluded from the calculation of diluted net income per share as the result would have been anti-dilutive. For the three months ended March 31, 2023, 58 restricted shares were excluded from the calculation of diluted net income per share, as compared to approximately 18 shares that were excluded from the calculation of diluted net income per share for the three months ended March 31, 2022, as the result would have been anti-dilutive. The Company had contingently issuable performance awards outstanding that did not meet the performance conditions as of March 31, 2023 and 2022 and, therefore, were excluded from the calculation of diluted net income per common share for the three months ended March 31, 2023 and 2022. The maximum number of potentially dilutive shares that could be issued upon vesting for these performance awards was approximately 0 and 12 as of March 31, 2023 and 2022, respectively. These amounts were also excluded from the computation of weighted average potentially dilutive securities.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023: Wholesale Net Carrying Amount Footwear Accessories/ Apparel Direct-to-Consumer Balance at January 1, 2023 $ 90,173 $ 62,688 $ 15,224 $ 168,085 Translation 73 — 70 143 Balance at March 31, 2023 $ 90,246 $ 62,688 $ 15,294 $ 168,228 The following table details identifiable intangible assets as of March 31, 2023: Estimated Lives Cost Basis Accumulated Amortization Impairment & Other (1) Net Carrying Amount Trade names 1–10 years $ 18,695 $ (16,075) $ (2,620) $ — Customer relationships 10–20 years 38,680 (25,533) (1,528) 11,619 57,375 (41,608) (4,148) 11,619 Re-acquired right indefinite 35,200 — (9,396) 25,804 Trademarks indefinite 63,283 — 120 63,403 $ 155,858 $ (41,608) $ (13,424) $ 100,826 (1) Includes the effect of foreign currency translation related primarily to the movements of the Canadian dollar and Mexican peso in relation to the U.S. dollar. The following table details identifiable intangible assets as of December 31, 2022: Estimated Lives Cost Basis (1) Accumulated Amortization Impairment & 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. 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. 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, as a result of the annual test, no impairment charges were recorded for goodwill and intangibles. The amortization of intangible assets amounted to $423 for the three months ended March 31, 2023 compared to $2,315 for the three months ended March 31, 2022 and is included in operating expenses on the Company's Condensed Consolidated Statements of Income. The estimated future amortization expense for intangibles as of March 31, 2023 was as follows: 2023 (remaining nine months) $ 1,259 2024 1,678 2025 1,678 2026 1,678 2027 1,451 Thereafter 3,875 Total $ 11,619

Derivative Instruments

Derivative Instruments	3 Months Ended
	Mar. 31, 2023
Derivative Instruments Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	The Company uses derivative instruments, specifically, forward foreign exchange contracts, to manage the risk associated with the volatility of future cash flows. The foreign exchange contracts are used to mitigate the impact of exchange rate fluctuations on certain forecasted purchases of inventory and are designated as cash flow hedging instruments. As of March 31, 2023, the Company's entire net forward contracts hedging portfolio consisted of a notional amount of $77,084, with the fair value included on the Consolidated Balance Sheets in other current assets of $1,414 and other current liabilities of $2,223. For the three months ended March 31, 2023 and 2022, the Company's hedging activities were considered effective, and, thus, no ineffectiveness from hedging activities was recognized in the Consolidated Statements of Income during the first quarter of 2023 and 2022. These gains and losses are recognized in Cost of sales (exclusive of depreciation and amortization) on the Consolidated Statements of Income.

Commitments, Contingencies and

Commitments, Contingencies and Other	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Other	Future Minimum Royalty and Advertising Payments: The Company has minimum commitments related to the Company’s license agreements. The Company sources, distributes, advertises and sells certain of its products pursuant to its license agreements with unaffiliated licensors. Royalty amounts under the license agreements are generally based on a stipulated percentage of sales, although most of these agreements contain provisions for the payment of minimum annual royalty amounts. The license agreements have various terms and some have additional renewal options, provided that minimum sales levels and certain other conditions are achieved. As of March 31, 2023, the Company had future minimum royalty and advertising payments of $21,625. Royalty expenses are recognized in Cost of sales (exclusive of depreciation and amortization) on the Consolidated Statements of Income. Legal Proceedings: The Company has been named as a defendant in certain lawsuits in the normal course of business. In the opinion of management, after consulting with legal counsel, the liabilities, if any, resulting from these matters should not have a material effect on the Company's financial position or results of operations. It is the policy of management to disclose the amount or range of reasonably possible losses in excess of recorded amounts or cash flows. Letters of Credit: As of March 31, 2023, the Company had $504 in letters of credit outstanding unrelated to the Company's Credit Agreement.

Operating Segment Information

Operating Segment Information	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Operating Segment Information	The Company operates the following operating segments, which are presented as reportable segments: Wholesale Footwear, Wholesale Accessories/Apparel, Direct-to-Consumer, and Licensing. As of January 2023, the Company no longer serves as a buying agent for any of its customers, and as a result no longer reports under the First Cost segment. This change is not considered to have a material or meaningful impact on the Company's operations. 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 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. As of and for the three months ended, Wholesale Footwear Wholesale Accessories/Apparel Total Wholesale Direct-to-Consumer First Cost (1) Licensing Corporate (2) Consolidated March 31, 2023 Total revenue $ 282,321 $ 79,816 $ 362,137 $ 99,600 $ — $ 2,097 $ — $ 463,834 Gross profit 107,522 26,514 134,036 58,959 — 2,097 — 195,092 Income/(loss) from operations $ 62,056 $ 9,438 $ 71,494 $ (4,247) $ — $ 1,818 $ (22,554) $ 46,511 Capital expenditures $ 137 $ 60 $ 197 $ 1,955 $ — $ — $ 1,639 $ 3,791 March 31, 2022 Total revenue $ 346,715 $ 102,283 $ 448,998 $ 108,346 $ 837 $ 1,553 $ — $ 559,734 Gross profit 134,074 23,914 157,988 67,520 837 1,553 — 227,898 Income/(loss) from operations $ 94,091 $ 11,371 $ 105,462 $ 12,311 $ 595 $ 1,035 $ (21,507) $ 97,896 Capital expenditures $ 116 $ 58 $ 174 $ 842 $ — $ — $ 2,580 $ 3,596 (1) As of January 2023, the Company no longer serves as a buying agent for any of its customers, and as a result no longer reports under the First Cost segment. This change is not considered to have a material or meaningful impact on the Company's operations. (2) 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: Three Months Ended March 31, 2023 2022 Domestic (1) $ 378,141 $ 484,961 International 85,693 74,773 Total $ 463,834 $ 559,734

Debt

Debt	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Debt Disclosure	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 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

Basis of Reporting (Policies)

Basis of Reporting (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy	The accompanying unaudited condensed consolidated financial statements of Steven Madden, Ltd. and subsidiaries (the “Company”) have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) that are considered necessary for a fair presentation of the financial position of the Company, the results of its operations and cash flows for the periods presented. The results of operations for the three months ended March 31, 2023 are not necessarily indicative of the operating results for the full year. These financial statements should be read in conjunction with the financial statements and related disclosures for the year ended December 31, 2022 included in the Annual Report of Steven Madden, Ltd. on Form 10-K filed with the SEC on March 1, 2023.

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities	The Company’s financial assets and liabilities subject to fair value measurements as of March 31, 2023 and December 31, 2022 were as follows: March 31, 2023 December 31, 2022 Fair value Level 1 Level 2 Level 3 Fair value Level 1 Level 2 Level 3 Assets: Forward contracts 1,414 — 1,414 — 916 — 916 — Total assets $ 1,414 $ — $ 1,414 $ — $ 916 $ — $ 916 $ — Liabilities: Forward contracts 2,223 — 2,223 — 1,241 — 1,241 — Total liabilities $ 2,223 $ — $ 2,223 $ — $ 1,241 $ — $ 1,241 $ — Balance at Adjustments (1) Transfer out of Level 3 (2) Balance at Liabilities: Contingent consideration $ 6,960 (5,807) (1,153) $ —

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Lease, Cost [Table Text Block]	Lease Costs The following table presents the composition of lease costs during the three months ended March 31, 2023 and 2022: Three Months Ended March 31, 2023 2022 Operating lease cost $ 9,138 $ 8,255 Variable lease cost 739 1,394 Less: sublease income 66 125 Total lease cost $ 9,811 $ 9,524
Schedule of Leases Supplemental Cash Flows	Other Information The following table presents supplemental cash and non-cash information related to the Company's operating leases during the three months ended March 31, 2023 and 2022: Three Months Ended March 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows used for operating leases $ 10,014 $ 9,818 Noncash transactions Right-of-use asset obtained in exchange for new operating lease liabilities $ 30,528 $ 5,517 Right-of-use asset amortization expense (1) $ 8,196 $ 6,972
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	as of March 31, 2023: 2023 (remaining nine months) $ 30,113 2024 34,486 2025 28,447 2026 22,109 2027 13,340 Thereafter 15,858 Total minimum lease payments 144,353 Less: interest 14,579 Total lease liabilities $ 129,774

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Revenues, by Geographic Area	Three Months Ended March 31, 2023 2022 Income before provision for income taxes $ 48,531 $ 97,953 Income tax expense $ 11,745 $ 23,360 Effective tax rate 24.2% 23.8%

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule Of Share Based Compensation Shares Authorized Under Stock Plans Issued And Avaliability	The following table summarizes the number of shares of common stock authorized for issuance under the 2019 Plan, the number of stock-based awards granted (net of expired or cancelled awards) under the 2019 Plan and the number of shares of common stock available for the grant of stock-based awards under the 2019 Plan: Common stock authorized 11,000 Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled awards (5,912) Common stock available for grant of stock-based awards as of March 31, 2023 5,088
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	Total equity-based compensation for the three months ended March 31, 2023 and 2022 was as follows: Three Months Ended March 31, 2023 2022 Restricted stock $ 5,393 $ 5,062 Stock options 746 918 Total $ 6,139 $ 5,980
Schedule Of Cash Proceeds And Intrinsic Values For Stock Options Exercised	Cash proceeds and intrinsic values related to total stock options exercised during the three months ended March 31, 2023 and 2022 were as follows: Three Months Ended March 31, 2023 2022 Proceeds from stock options exercised $ 264 $ 275 Intrinsic value of stock options exercised $ 134 $ 172
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Method Used	The following weighted average assumptions were used for stock options granted during the three months ended March 31, 2023 and 2022: Three Months Ended March 31, 2023 2022 Volatility 47.7% 45.1% Risk free interest rate 4.0% 1.2% Expected life in years 5.0 5.0 Dividend yield 2.6% 1.8% Weighted average fair value $11.86 $15.60
Schedule of Share-based Compensation, Stock Options, Activity	Activity relating to stock options granted under the Company’s plans during the three months ended March 31, 2023 was as follows: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2023 2,766 $ 29.82 Granted 8 31.96 Exercised (11) 24.26 Forfeited (3) 46.28 Outstanding at March 31, 2023 2,760 $ 29.83 1.8 years $ 19,529 Exercisable at March 31, 2023 2,612 $ 29.36 1.6 years $ 19,417
Schedule of Nonvested Share Activity	The following table summarizes restricted stock activity during the three months ended March 31, 2023 and 2022: Three Months Ended March 31, 2023 2022 Number of Shares Weighted Average Fair Value at Grant Date Number of Shares Weighted Average Fair Value at Grant Date Outstanding at January 1, 2,111 $ 28.45 2,849 $ 23.80 Granted 284 33.69 323 41.82 Vested (229) 34.58 (201) 31.67 Forfeited (5) 38.15 (1) 32.13 Outstanding at March 31, 2,161 $ 28.47 2,970 $ 25.22

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following is a summary of the carrying amount of goodwill by reporting unit as of March 31, 2023: Wholesale Net Carrying Amount Footwear Accessories/ Apparel Direct-to-Consumer Balance at January 1, 2023 $ 90,173 $ 62,688 $ 15,224 $ 168,085 Translation 73 — 70 143 Balance at March 31, 2023 $ 90,246 $ 62,688 $ 15,294 $ 168,228
Schedule of Indentifiable Intangible Assets	The following table details identifiable intangible assets as of March 31, 2023: Estimated Lives Cost Basis Accumulated Amortization Impairment & Other (1) Net Carrying Amount Trade names 1–10 years $ 18,695 $ (16,075) $ (2,620) $ — Customer relationships 10–20 years 38,680 (25,533) (1,528) 11,619 57,375 (41,608) (4,148) 11,619 Re-acquired right indefinite 35,200 — (9,396) 25,804 Trademarks indefinite 63,283 — 120 63,403 $ 155,858 $ (41,608) $ (13,424) $ 100,826 (1) Includes the effect of foreign currency translation related primarily to the movements of the Canadian dollar and Mexican peso in relation to the U.S. dollar. The following table details identifiable intangible assets as of December 31, 2022: Estimated Lives Cost Basis (1) Accumulated Amortization Impairment & 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.
Schedule of Intangible Assets, Future Amortization Expense	The estimated future amortization expense for intangibles as of March 31, 2023 was as follows: 2023 (remaining nine months) $ 1,259 2024 1,678 2025 1,678 2026 1,678 2027 1,451 Thereafter 3,875 Total $ 11,619

Operating Segment Information (

Operating Segment Information (Tables)	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	As of and for the three months ended, Wholesale Footwear Wholesale Accessories/Apparel Total Wholesale Direct-to-Consumer First Cost (1) Licensing Corporate (2) Consolidated March 31, 2023 Total revenue $ 282,321 $ 79,816 $ 362,137 $ 99,600 $ — $ 2,097 $ — $ 463,834 Gross profit 107,522 26,514 134,036 58,959 — 2,097 — 195,092 Income/(loss) from operations $ 62,056 $ 9,438 $ 71,494 $ (4,247) $ — $ 1,818 $ (22,554) $ 46,511 Capital expenditures $ 137 $ 60 $ 197 $ 1,955 $ — $ — $ 1,639 $ 3,791 March 31, 2022 Total revenue $ 346,715 $ 102,283 $ 448,998 $ 108,346 $ 837 $ 1,553 $ — $ 559,734 Gross profit 134,074 23,914 157,988 67,520 837 1,553 — 227,898 Income/(loss) from operations $ 94,091 $ 11,371 $ 105,462 $ 12,311 $ 595 $ 1,035 $ (21,507) $ 97,896 Capital expenditures $ 116 $ 58 $ 174 $ 842 $ — $ — $ 2,580 $ 3,596
Revenue from External Customers by Geographic Areas	Revenues by geographic area were as follows: Three Months Ended March 31, 2023 2022 Domestic (1) $ 378,141 $ 484,961 International 85,693 74,773 Total $ 463,834 $ 559,734

Acquisitions (Detail)

Acquisitions (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Business Combination, Contingent Consideration, Liability	$ 1,153		$ 0	$ 6,960
Forward contracts	1,414		916
Payments to Acquire Intangible Assets	0	$ 2,000	$ 2,000
Fair Value, Inputs, Level 2 [Member]
Business Acquisition [Line Items]
Forward contracts	1,414
B. B. Dakota, Inc. [Member]
Business Acquisition [Line Items]
Business Combination, Contingent Consideration, Liability	$ 1,153

Marketable Securities (Details)

Marketable Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Short-term Investments	$ 13,740	$ 15,085	$ 9,897

Fair Value Measurement (Detail)

Fair Value Measurement (Detail) - (Table) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2023	Dec. 31, 2021
Assets:
Forward contracts	$ 916	$ 1,414
Total assets	916	1,414
Liabilities:
Business Combination, Contingent Consideration, Liability	0	(1,153)	$ (6,960)
Foreign Currency Contracts, Liability, Fair Value Disclosure	1,241	2,223
Business Acquisition, Contingent Consideration, Change in Estimate	(5,807)
Total liabilities	1,241	2,223
Fair Value, Inputs, Level 3 [Member]
Assets:
Total assets		0
Liabilities:
Foreign Currency Contracts, Liability, Fair Value Disclosure	0	0
Total liabilities	0	0
Fair Value, Inputs, Level 2 [Member]
Assets:
Forward contracts		1,414
Total assets	916	1,414
Liabilities:
Foreign Currency Contracts, Liability, Fair Value Disclosure	1,241	2,223
Total liabilities	1,241	2,223
Fair Value, Inputs, Level 1 [Member]
Assets:
Total assets		0
Liabilities:
Foreign Currency Contracts, Liability, Fair Value Disclosure	0	0
Total liabilities	0	0
Changes Measurement [Member]
Liabilities:
Business Combination, Contingent Consideration, Liability	$ (1,153)
B. B. Dakota, Inc. [Member]
Liabilities:
Business Combination, Contingent Consideration, Liability		$ (1,153)

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Lessee, Lease, Description [Line Items]
Variable Lease, Cost	$ (739)	$ (1,394)
Operating Lease, Payments	10,014	9,818
Lessee, Operating Lease, Liability, Payments, Due	30,113
Operating Lease, Cost	9,138	8,255
Sublease Income	66	125
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	30,528	5,517
Finance Lease, Right-of-Use Asset, Amortization	8,196	6,972
Operating Lease, Impairment Loss	95
Operating lease right-of-use asset	$ 112,501	83,994	$ 90,264
Operating Lease, Weighted Average Remaining Lease Term	4 years 4 months 24 days		4 years 7 months 6 days
Operating Lease, Weighted Average Discount Rate, Percent	4.60%		4.40%
Operating leases – current portion	$ 33,977	31,615	$ 29,499
Operating leases – long-term portion	95,797	75,553	79,128
Operating Lease, Liability	129,774		$ 108,627
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	30,528	5,517
Finance Lease, Right-of-Use Asset, Amortization	8,196	6,972
Lease, Cost	9,811	$ 9,524
Lessee, Operating Lease, Liability, Payments, Due Year Two	34,486
Lessee, Operating Lease, Liability, Payments, Due Year Three	28,447
Lessee, Operating Lease, Liability, Payments, Due Year Four	22,109
Lessee, Operating Lease, Liability, Payments, Due Year Five	13,340
Lessee, Operating Lease, Liability, Payments, Due after Year Five	15,858
Lessee, Operating Lease, Liability, Payments, Due	144,353
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	14,579
Operating Lease, Liability	$ 129,774
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	1,708,000
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number	1,079,000

Share Repurchase Program Share

Share Repurchase Program Share Repurchse Program (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2023	May 08, 2023
Treasury Stock Acquired, Average Cost Per Share	$ 35.96
Stock Repurchased During Period, Value	$ 34,580
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 189,900
Stock Repurchase Program, Authorized Amount	59,818	250,000
Stock Repurchase Program, Authorized Amount	$ 59,818	250,000
Shares Paid for Tax Withholding for Share Based Compensation	108
Stock Repurchased During Period, Value	$ 34,580
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 189,900
Treasury Stock Acquired, Average Cost Per Share	$ 35.96
Payments Related to Tax Withholding for Share-based Compensation	$ 3,871
Common Stock
Treasury Stock Acquired, Average Cost Per Share	$ 35.77
Stock Repurchased During Period, Shares	967
Stock Repurchased During Period, Shares	967
Treasury Stock Acquired, Average Cost Per Share	$ 35.77

Net Income Per Share of Commo_2

Net Income Per Share of Common Stock (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Maximum Number Of Potential Dilutive Shares Issued Upon Vesting	$ 0	$ 12
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	6,000	5,000
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	58,000	18

Income Taxes (Details)

Income Taxes (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ 48,531	$ 97,953
Income Tax Expense (Benefit)	$ (11,745)	$ (23,360)
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent	24.20%	23.80%
Valuation Allowance [Line Items]
Taxes, Miscellaneous	$ 296
InflationReductionActPercentOfMinimumTaxOnBookIncome	0.15
InflationReductionActPercentOfExciseTaxOnNetStockRepurchases	0.01

Stock-Based Compensation (Detai

Stock-Based Compensation (Detail) - (Table 1) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	May 24, 2019
Share-Based Payment Arrangement [Abstract]
Common stock authorized					11,000,000
Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled	(5,912,000)
Common stock available for grant of stock-based awards as of June 30, 2012	5,088,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	8,000	9,000
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number	1,079,000
Share Based Compensation Arrangement By Share Based Payment Award Options Vested In Period	79,000	310,000
Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable During Period Weighted Average Exercise Price (in Dollars per share)	$ 36.63	$ 29.31
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	2,161,000	2,970,000	2,111,000	2,849,000
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Based Compensation Arrangement By Share-Based Payment Award Equity Options Nonvested Number	149,000
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	2 years 1 month 6 days
Employee Service Share Based Compensation Nonvested Restricted Awards Total Compensation Cost Not Yet Recognized Period For Recognition	3 years 2 months 12 days
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 5,393	$ 5,062
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	47,280
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	746	$ 918
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 1,244

Stock-Based Compensation (Det_2

Stock-Based Compensation (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Total	$ 6,139	$ 5,980
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	1,708,000
Restricted Stock [Member]
Allocated Share-based Compensation Expense	$ 5,393	5,062
Stock Options [Member]
Allocated Share-based Compensation Expense	$ 746	$ 918

Stock-Based Compensation (Det_3

Stock-Based Compensation (Detail) - (Table 3) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-Based Payment Arrangement [Abstract]
Proceeds from stock options exercised	$ 264	$ 275
Intrinsic value of stock options exercised	$ 134	$ 172
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	47.70%	45.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	4%	1.20%

Stock-Based Compensation (Det_4

Stock-Based Compensation (Detail) - (Table 4) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	47.70%	45.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	4%	1.20%
Dividend yield	2.60%	1.80%
Weighted average fair value	$ 11.86	$ 15.60
Cancelled/Forfeited	(3,000)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$ 46.28
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	5 years	5 years

Stock-Based Compensation (Det_5

Stock-Based Compensation (Detail) - (Table 5) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at January 1, 2012	2,766,000	2,531,000
Outstanding at January 1, 2012 (in Dollars per share)	$ 29.82	$ 29.06
Granted	8,000	9,000
Granted (in Dollars per share)	$ 31.96	$ 46.47
Exercised	(11,000)	(10,000)
Exercised (in Dollars per share)	$ 24.26	$ 24.51
Outstanding at June 30, 2012	2,760,000	2,530,000
Outstanding at June 30, 2012 (in Dollars per share)	$ 29.83	$ 29.14
Outstanding at June 30, 2012	1 year 9 months 18 days	2 years 6 months
Outstanding at June 30, 2012 (in Dollars)	$ 19,529	$ 25,596
Exercisable at June 30, 2012	2,612,000	2,370,000
Exercisable at June 30, 2012 (in Dollars per share)	$ 29.36	$ 28.36
Exercisable at June 30, 2012	1 year 7 months 6 days	2 years 4 months 24 days
Exercisable at June 30, 2012 (in Dollars)	$ 19,417

Stock-Based Compensation (Det_6

Stock-Based Compensation (Detail) - (Table 6) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
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	2,111,000	2,849,000
Non-vested at January 1 (in Dollars per share)	$ 28.45	$ 23.80
Granted	284,000	323,000
Granted (in Dollars per share)	$ 33.69	$ 41.82
Vested	(229,000)	(201,000)
Vested (in Dollars per share)	$ 34.58	$ 31.67
Forfeited	(5,000)	(1,000)
Non-vested at March 31	2,161,000	2,970,000
Non-vested at March 31 (in Dollars per share)	$ 28.47	$ 25.22
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 38.15	$ 32.13

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Detail) - (Table 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Goodwill – net	$ 168,228	$ 168,085	$ 168,409
Goodwill [Roll Forward]
Goodwill, Foreign Currency Translation Gain (Loss)	143
Wholesale Footwear [Member]
Goodwill – net	90,246	90,173
Goodwill [Roll Forward]
Goodwill, Foreign Currency Translation Gain (Loss)	73
Wholesale Accessories [Member]
Goodwill – net	62,688	62,688
Goodwill [Roll Forward]
Goodwill, Foreign Currency Translation Gain (Loss)	0
Retail
Goodwill – net	15,294	$ 15,224
Goodwill [Roll Forward]
Goodwill, Foreign Currency Translation Gain (Loss)	$ 70

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 31, 2023	Jun. 30, 2022	Dec. 31, 2022	Mar. 31, 2022
Finite-Lived Trade Names, Gross	$ 18,695		$ 18,695
Finite-Lived Customer Lists, Gross	38,680		38,680
Finite-Lived Intangible Assets, Accumulated Amortization	41,608		41,134
Accumulated amortization	41,608		41,134
Finite-Lived Intangible Assets, Gross	57,375		57,375
Indefinite-Lived Contractual Rights	25,804		25,768
Finite-Lived Intangible Assets, Net	11,619
Finite-Lived Intangible Assets, Net Of Amortization	11,619		12,047
Indefinite-Lived Trademarks	63,403		63,377
Intangible Assets, Gross (Excluding Goodwill)	155,858		155,858
Intangibles – net	100,826		101,192	$ 110,330
Impairment of Intangible Assets, Finite-lived	13,424	$ 13,532
Re-acquired right [Member]
Accumulated amortization	0		0
Indefinite-lived Intangible Assets (Excluding Goodwill)	35,200		35,200
Impairment of Intangible Assets, Finite-lived	9,396	9,432
Trademarks [Member]
Accumulated amortization	0		0
Indefinite-lived Intangible Assets (Excluding Goodwill)	63,283		63,283
Impairment of Intangible Assets, Finite-lived	120	94
Trade names [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	16,075		16,075
Finite-Lived Intangible Assets, Net	0		0
Impairment of Intangible Assets, Finite-lived	(2,620)	(2,620)
Customer relationships [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	25,533		25,059
Finite-Lived Intangible Assets, Net	11,619		$ 12,047
Impairment of Intangible Assets, Finite-lived	$ 1,528	$ 1,574
Minimum [Member] | Trade names [Member]
Estimated Lives	1 year
Minimum [Member] | Customer relationships [Member]
Estimated Lives	10 years
Maximum [Member] | Trade names [Member]
Estimated Lives	10 years
Maximum [Member] | Customer relationships [Member]
Estimated Lives	20 years

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Detail) - (Table 3) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2022	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
2023 (remaining nine months)	$ 1,259
2024	1,678
2025	1,678
2026	1,678
2027	1,451
Thereafter	3,875
Total	11,619
Finite-Lived Intangible Assets, Accumulated Amortization	(41,608)			$ (41,134)
Impairment of Intangible Assets, Finite-lived	(13,424)		$ (13,532)
Finite-Lived Intangible Assets, Net Of Amortization	11,619			12,047
Accumulated amortization	(41,608)			(41,134)
Indefinite-Lived Contractual Rights	25,804			25,768
Indefinite-Lived Trademarks	63,403			63,377
Intangibles – net	100,826	$ 110,330		101,192
Payments to Acquire Intangible Assets	0	$ 2,000		2,000
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Impairment of Intangible Assets, Finite-lived	(120)		(94)
Accumulated amortization	0			0
Re-acquired right [Member]
Finite-Lived Intangible Assets [Line Items]
Impairment of Intangible Assets, Finite-lived	(9,396)		(9,432)
Accumulated amortization	0			0
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Total	0			0
Finite-Lived Intangible Assets, Accumulated Amortization	(16,075)			(16,075)
Impairment of Intangible Assets, Finite-lived	2,620		2,620
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Total	11,619			12,047
Finite-Lived Intangible Assets, Accumulated Amortization	(25,533)			$ (25,059)
Impairment of Intangible Assets, Finite-lived	(1,528)		(1,574)
Finite-Lived Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Impairment of Intangible Assets, Finite-lived	$ (4,148)		$ (4,194)

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Goodwill [Line Items]
Amortization of Intangible Assets	$ 423	$ 2,315

Derivative Instruments Derivati

Derivative Instruments Derivative Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Derivative Instruments [Abstract]
Forward contracts	$ 1,414	$ 916
Foreign Currency Contracts, Liability, Fair Value Disclosure	2,223	$ 1,241
Derivative, Notional Amount	$ 77,084

Commitments, Contingencies an_2

Commitments, Contingencies and Other Commitments (Details)	Mar. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Other Commitment	$ 21,625,000
Letters of Credit Outstanding, Amount	$ 504,000

Operating Segment Information_2

Operating Segment Information (Detail) - (Table 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
45016
Revenues	$ 463,834	$ 559,734
Gross profit	195,092	227,898
Operating Income (Loss)	46,511	97,896
Capital expenditures	3,791	3,596
Wholesale Footwear [Member]
45016
Revenues	282,321	346,715
Gross profit	107,522	134,074
Operating Income (Loss)	62,056	94,091
Capital expenditures	137	116
Wholesale Accessories [Member]
45016
Revenues	79,816	102,283
Gross profit	26,514	23,914
Operating Income (Loss)	9,438	11,371
Capital expenditures	60	58
Total Wholesale [Member]
45016
Revenues	362,137	448,998
Gross profit	134,036	157,988
Operating Income (Loss)	71,494	105,462
Capital expenditures	197	174
Retail
45016
Revenues	99,600	108,346
Gross profit	58,959	67,520
Operating Income (Loss)	(4,247)	12,311
Capital expenditures	1,955	842
First Cost Member
45016
Revenues	0	837
Gross profit	0	837
Operating Income (Loss)	0	595
Capital expenditures	0	0
Licensing [Member]
45016
Revenues	2,097	1,553
Gross profit	2,097	1,553
Operating Income (Loss)	1,818	1,035
Capital expenditures	0	0
Corporate Segment [Member]
45016
Revenues	0	0
Gross profit	0	0
Operating Income (Loss)	(22,554)	(21,507)
Capital expenditures	$ 1,639	$ 2,580

Operating Segment Information_3

Operating Segment Information (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Segment Reporting Information [Line Items]
Domestic	$ 463,834	$ 559,734
Capital expenditures	3,791	3,596
Gross profit	195,092	227,898
Operating Income (Loss)	46,511	97,896
Wholesale Footwear [Member]
Segment Reporting Information [Line Items]
Domestic	282,321	346,715
Capital expenditures	137	116
Gross profit	107,522	134,074
Operating Income (Loss)	62,056	94,091
Wholesale Accessories [Member]
Segment Reporting Information [Line Items]
Domestic	79,816	102,283
Capital expenditures	60	58
Gross profit	26,514	23,914
Operating Income (Loss)	9,438	11,371
Retail
Segment Reporting Information [Line Items]
Domestic	99,600	108,346
Capital expenditures	1,955	842
Gross profit	58,959	67,520
Operating Income (Loss)	(4,247)	12,311
Domestic Destination [Member]
Segment Reporting Information [Line Items]
Domestic	378,141	484,961
Non-US [Member]
Segment Reporting Information [Line Items]
Domestic	85,693	74,773
Geographical [Member]
Segment Reporting Information [Line Items]
Domestic	$ 57,007	$ 77,238

Extraordinary and Unusual Items

Extraordinary and Unusual Items (Details) $ in Thousands	Jul. 22, 2020 USD ($)
Line of Credit Facility, Maximum Borrowing Capacity	$ 150,000

Debt (Details)

Debt (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Jul. 22, 2020
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Maximum Increase of Availability of Credit		$ 100,000,000
Line Cap Dollar Amount After Base Trigger	$ 15,000
Line of Credit Facility, Commitment Fee Percentage	0.25%
Line Cap Percentage After Base Trigger	$ 0.10
Line of Credit Facility, Maximum Borrowing Capacity		150,000,000
Line Cap Dollar Amount Before Base Trigger		22,500,000
Line Cap Percentage Before Base Trigger		$ 0.15
Minimum [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Fee	1.25
Maximum [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Fee	2.50
Bloomberg Short-Term Bank
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1%

Factor Receivable (Detail)

Factor Receivable (Detail)	Mar. 31, 2023 USD ($)
Factors Receivable [Line Items]
Termination Notice in Days	$ 60

Uncategorized Items - shoo-2023

Label	Element	Value
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Aggregate Intrinsic Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue	$ 25,343,000