XML 41 R24.htm IDEA: XBRL DOCUMENT v3.10.0.1

Summary of significant accounting policies (Tables)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Schedule of Concentrations of Risk

During the years ended December 31, 2018, 2017 and 2016, two customers individually accounted for greater than 10% of the Company’s net sales as disclosed below:

	Year ended December 31,
	2018			2017			2016
Customer A	21	%		25	%		28	%
Customer B	30	%		29	%		30	%

Customers that individually accounted for greater than 10% of the Company’s accounts receivable at the end of the periods are as presented:

	December 31, 2018			December 31, 2017
Customer A	27	%		29	%
Customer B	20	%		17	%
Customer C	*			17	%

Schedule of Useful Lives by Major Asset Class

Useful lives by major asset class are as follows:

		Estimated useful lives
Machinery, equipment and software		3-5 years
Leasehold improvements		5 years
Furniture and fixtures		2-5 years
Store fixtures		2-3 years

Net Sales in United States and Outside of United States

During the years ended December 31, 2018, 2017 and 2016, net sales in the United States and outside of the United States were as follows (in thousands):

	Year ended December 31,
	2018				2017				2016
U.S.	$	240,612			$	243,299			$	210,236
International	26,823				26,589				19,331
Total net sales	$	267,435			$	269,888			$	229,567

Property and Equipment in United States and Outside of United States

As of December 31, 2018 and 2017, the Company had property and equipment in the United States and outside of the United States as follows (in thousands):

	December 31, 2018				December 31, 2017
U.S.	$	21,236			$	17,834
International	568				203
Total property and equipment, net	$	21,804			$	18,037

Reconciliation of Sales Allowances

A reconciliation of the beginning and ending amounts of the reserve for sales adjustments for the years ended December 31, 2018, 2017 and 2016 is as follows (in thousands):

Balance as of December 31, 2015	$	3,866
Charges	24,427
Deductions	(16,366		)
Balance as of December 31, 2016	11,927
Charges	25,680
Deductions	(29,149		)
Balance as of December 31, 2017	8,458
Charges	26,971
Deductions	(27,655		)
Balance as of December 31, 2018	$	7,774

X

- Definition

Property plant and equipment useful life.

+ References

No definition available.

+ Details

Name:	elf_PropertyPlantAndEquipmentUsefulLifeTableTextBlock
Namespace Prefix:	elf_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Reconciliation of sales allowances.

+ References

No definition available.

+ Details

Name:	elf_ReconciliationOfSalesAllowancesTableTextBlock
Namespace Prefix:	elf_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of long-lived assets, excluding financial instruments, long-term customer relationships of a financial institution, mortgage rights, deferred policy acquisition costs, and deferred tax assets, by geographic areas located in the entity's country of domicile and foreign countries in which the entity holds assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph b
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e9038-108599

+ Details

Name:	us-gaap_LongLivedAssetsByGeographicAreasTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph a
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e9038-108599

+ Details

Name:	us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=109250915&loc=d3e13537-108611

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=109250915&loc=d3e13531-108611

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6404-108592

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6327-108592

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 18
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6442-108592

+ Details

Name:	us-gaap_SchedulesOfConcentrationOfRiskByRiskFactorTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration