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Fair Value Measurement (Tables)

9 Months Ended

Sep. 30, 2024

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 September 30, 2024 and December 31, 2023 were as follows:

						September 30, 2024																								December 31, 2023
						Fair value						Level 1						Level 2						Level 3						Fair value						Level 1						Level 2						Level 3
Assets:
Forward contracts						$	317					—						$	317					—						$	708					—						$	708					—
Total assets						$	317					$	—					$	317					$	—					$	708					$	—					$	708					$	—
Liabilities:
Contingent payment liability(1)(2)						$	18,916					$	—					$	—					$	18,916					$	13,300					$	—					$	—					$	13,300
Forward contracts						961												961						—						1,904						—						1,904						—
Total liabilities						$	19,877					$	—					$	961					$	18,916					$	15,204					$	—					$	1,904					$	13,300

(1) On September 30, 2024, $7,716 was recorded in Contingent payment liability - current portion and $11,200 was recorded in Contingent payment liability - long-term portion.

(2) On December 31, 2023, $3,325 was recorded in Contingent payment liability - current portion and $9,975 was recorded in Contingent payment liability - long-term portion.

The changes in the Company's Level 3 liabilities for the periods ended September 30, 2024 and December 31, 2023 were as follows:

			Balance at January 1, 2024						Acquisitions						Adjustments(1)												Balance at September 30, 2024
2024
Liabilities:
Contingent payment liability			$	13,300					$	—					$	5,616											$	18,916
2023			Balance at January 1, 2023						Acquisitions						Adjustments												Balance at December 31, 2023
Liabilities:
Contingent payment liability			$	—					$	13,300					$	—											$	13,300

(1) In 2024, amount consists of an adjustment of $5,616 that was included as an expense related to the change in valuation of the contingent payment liability in connection with the acquisition of Almost Famous. The adjustment was recorded in the Wholesale Accessories/Apparel segment.

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- References

No definition available.

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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