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Earnings Per Share | 9 Months Ended
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Sep. 30, 2018
Earnings Per Share [Abstract] |
Earnings Per Share | Earnings Per Share Unvested share-based payment awards that contain nonforfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities and are included in the computation of earnings per share pursuant to the two-class method. Prior to June 30, 2018, certain of Mattel’s restricted stock units ("RSUs") were considered participating securities because they contained nonforfeitable rights to dividend equivalents. Under the two-class method, net income is reduced by the amount of dividends declared in the period for each class of common stock and participating securities. The remaining undistributed earnings are then allocated to common stock and participating securities as if all of the net income for the period had been distributed. Basic earnings per common share excludes dilution and is calculated by dividing net income allocable to common shares by the weighted average number of common shares outstanding for the period. Diluted earnings per common share is calculated by dividing net income allocable to common shares by the weighted average number of common shares for the period, as adjusted for the potential dilutive effect of non-participating share-based awards. The following table reconciles earnings per common share for the three and nine months ended September 30, 2018 and 2017:
| For the Three Months Ended |  | For the Nine Months Ended
| September 30, 2018 |  | September 30, 2017 |  | September 30, 2018 |  | September 30, 2017
| (In thousands, except per share amounts)
Basic: |  |  |  |  |  |  |
Net income (loss) | $ | 6,278 |  |  | $ | (603,247 | ) |  | $ | (545,906 | ) |  | $ | (772,553 | )
Less: Net income (loss) allocable to participating RSUs (a) | — |  |  | — |  |  | — |  |  | — |
Net income (loss) available for basic common shares | $ | 6,278 |  |  | $ | (603,247 | ) |  | $ | (545,906 | ) |  | $ | (772,553 | )
Weighted average common shares outstanding | 345,285 |  |  | 343,870 |  |  | 344,774 |  |  | 343,304 |
Basic net income (loss) per common share | $ | 0.02 |  |  | $ | (1.75 | ) |  | $ | (1.58 | ) |  | $ | (2.25 | )
Diluted: |  |  |  |  |  |  |
Net income (loss) | $ | 6,278 |  |  | $ | (603,247 | ) |  | $ | (545,906 | ) |  | $ | (772,553 | )
Less: Net income (loss) allocable to participating RSUs (a) | — |  |  | — |  |  | — |  |  | — |
Net income (loss) available for diluted common shares | $ | 6,278 |  |  | $ | (603,247 | ) |  | $ | (545,906 | ) |  | $ | (772,553 | )
Weighted average common shares outstanding | 345,285 |  |  | 343,870 |  |  | 344,774 |  |  | 343,304 |
Weighted average common equivalent shares arising from: |  |  |  |  |  |  |
Dilutive stock options and non-participating RSUs (b) | 387 |  |  | — |  |  | — |  |  | — |
Weighted average number of common and potential common shares | 345,672 |  |  | 343,870 |  |  | 344,774 |  |  | 343,304 |
Diluted net income (loss) per common share | $ | 0.02 |  |  | $ | (1.75 | ) |  | $ | (1.58 | ) |  | $ | (2.25 | )
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(a) | For the nine months ended September 30, 2018 and the three and nine months ended September 30, 2017, Mattel did not allocate its net loss to its participating RSUs as its participating RSUs are not obligated to share in Mattel's losses. As of July 1, 2018, Mattel no longer has participating RSUs.
(b) | Mattel was in a net loss position for the nine months ended September 30, 2018 and the three and nine months ended September 30, 2017, and, accordingly, all outstanding nonqualified stock options and non-participating RSUs were excluded from the calculation of diluted earnings per common share because their effect would be antidilutive. Nonqualified stock options and nonparticipating RSUs totaling 22.6 million shares were excluded from the calculation of diluted net income per common share for the three months ended September 30, 2018 because their effect would be antidilutive.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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