XML 23 R15.htm IDEA: XBRL DOCUMENT
v3.19.3

Income (Loss) Per Share | 9 Months Ended
--- | ---
Sep. 30, 2019
Earnings Per Share [Abstract] |
Income (Loss) Per Share | Loss) Per Share The following table is a reconciliation of the weighted average shares used in the computation of income (loss) per share for the periods presented (in thousands, except per share data):
|  | Three Months Ended September 30,
|  | 2019 |  | 2018
|  | Income (Loss) |  | Weighted Average Shares |  | Per- Share |  | Income (Loss) |  | Weighted Average Shares |  | Per- Share
Income (loss) per share - basic Net income (loss) attributable to common stockholders |  | $ | 16,265 |  | * | 27,085 |  |  | $ | 0.60 |  |  | $ | 15,682 |  |  | 23,106 |  |  | $ | 0.68 |
Effect of dilutive securities: |  |  |  |  |  |  |  |  |  |  |  |
Convertible senior notes |  | 14,367 |  |  | 31,648 |  |  | — |  |  | 1,487 |  |  | 21,426 |  |  | — |
Unvested performance stock grants |  | — |  |  | 72 |  |  | — |  |  | — |  |  | 832 |  |  | — |
Unvested restricted stock grants |  | — |  |  | 1,540 |  |  | — |  |  | — |  |  | 322 |  |  | — |
Income (loss) per share - diluted Net income (loss) attributable to common stockholders plus assumed exercises and conversion |  | $ | 30,632 |  |  | 60,345 |  |  | $ | 0.51 |  |  | $ | 17,169 |  |  | 45,686 |  |  | $ | 0.38 |
* Net income (loss) attributable to common shareholders was computed by deducting $180,000 of preferred dividends from net income (loss) attributable to JAKKS Pacific, Inc.
|  | Nine Months Ended September 30,
|  | 2019 |  | 2018
|  | Income (Loss) |  | Weighted Average Shares |  | Per- Share |  | Income (Loss) |  | Weighted Average Shares |  | Per- Share
Income (loss) per share - basic Net income (loss) attributable to common stockholders |  | $ | (35,435 | ) | * | 24,754 |  |  | $ | (1.43 | ) |  | $ | (39,121 | ) |  | 23,104 |  |  | $ | (1.69 | )
Effect of dilutive securities: |  |  |  |  |  |  |  |  |  |  |  |
Convertible senior notes |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Unvested performance stock grants |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Unvested restricted stock grants |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Income (loss) per share - diluted Net income (loss) attributable to common stockholders plus assumed exercises and conversion |  | $ | (35,435 | ) |  | 24,754 |  |  | $ | (1.43 | ) |  | $ | (39,121 | ) |  | 23,104 |  |  | $ | (1.69 | )
* Net income (loss) attributable to common shareholders was computed by deducting $180,000 of preferred dividends from net income (loss) attributable to JAKKS Pacific, Inc. Basic income (loss) per share is calculated using the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated using the weighted average number of common shares and common share equivalents outstanding during the period (which consist of warrants, options, restricted stock awards, restricted stock units and convertible debt to the extent they are dilutive). The weighted average number of common shares outstanding excludes 3,112,840 shares repurchased pursuant to a prepaid forward share repurchase agreement associated with the issuance of the convertible senior notes due 2020. These shares were retired on September 13, 2019. Common share equivalents that could potentially dilute basic earnings per share in the future, which were excluded from the computation of diluted earnings per share due to being anti-dilutive, totaled 5,460,873 and 31,341,392 for the three and nine months ended September 30, 2019, respectively. Common share equivalents that could potentially dilute basic earnings per share in the future, which were excluded from the computation of diluted earnings per share due to being anti-dilutive, totaled 2,894,029 and 25,332,390 for the three and nine months ended September 30, 2018, respectively.

X
- References No definition available. + Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration