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Restructuring Charges (Tables)

3 Months Ended

Mar. 31, 2024

Restructuring and Related Activities [Abstract]

Schedule of Severance and Other Restructuring Costs

In connection with the OPG program, Mattel recorded severance and other restructuring costs in the following cost and expense categories within operating income in the consolidated statements of operations:

			For the Three Months Ended
			March 31, 2024
			(In thousands)
Cost of sales (a)			$	2,213
Other selling and administrative expenses (b)			7,518
			$	9,731

(a)Severance and other restructuring charges recorded within cost of sales in the consolidated statements of operations are included in segment operating income in "Note 21 to the Consolidated Financial Statements—Segment Information."

(b)Severance and other restructuring charges recorded within other selling and administrative expenses in the consolidated statements of operations are included in corporate and other expense in "Note 21 to the Consolidated Financial Statements—Segment Information."

Schedule of Severance and Other Restructuring Charges Activity

The following tables summarize Mattel's severance and other restructuring charges activity within operating income related to the OPG program:

			Liability at December 31, 2023						Charges						Payments/Utilization						Liability at March 31, 2024
			(In thousands)
Severance			$	25,096					$	9,229					$	(1,536)					$	32,789
Other restructuring charges (a)			—						502						(502)						—
			$	25,096					$	9,731					$	(2,038)					$	32,789

(a)Other restructuring charges consist primarily of expenses associated with the consolidation of manufacturing facilities.

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Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

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Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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