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v3.23.2

Business Segments, Geographic Data, and Sales by Major Customers (Tables) | 6 Months Ended
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Jun. 30, 2023
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment [Table Text Block] | Results are not necessarily those which would be achieved if each segment was an unaffiliated business enterprise. Information by segment and a reconciliation to reported amounts for the three and six months ended June 30, 2023 and 2022 and as of June 30, 2023 and December 31, 2022 are as follows (in thousands):
` |  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Net Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Toys/Consumer Products |  | $ | 117,934 |  |  | $ | 148,860 |  |  | $ | 215,827 |  |  | $ | 259,983 |
Costumes |  |  | 48,999 |  |  |  | 71,562 |  |  |  | 58,590 |  |  |  | 81,320 |
|  | $ | 166,933 |  |  | $ | 220,422 |  |  | $ | 274,417 |  |  | $ | 341,303 |
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Income from Operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Toys/Consumer Products |  | $ | 15,687 |  |  | $ | 18,447 |  |  | $ | 14,526 |  |  | $ | 20,454 |
Costumes |  |  | 761 |  |  |  | 5,213 |  |  |  | (2,478 | ) |  |  | 2,472 |
|  | $ | 16,448 |  |  | $ | 23,660 |  |  | $ | 12,048 |  |  | $ | 22,926 |
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Depreciation and Amortization Expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Toys/Consumer Products |  | $ | 2,330 |  |  | $ | 2,312 |  |  | $ | 3,490 |  |  | $ | 4,037 |
Costumes |  |  | 63 |  |  |  | 244 |  |  |  | 94 |  |  |  | 331 |
|  | $ | 2,393 |  |  | $ | 2,556 |  |  | $ | 3,584 |  |  | $ | 4,368 |
|  |  |  |  |  |  |  | June 30, |  |  | December 31, |
|  |  |  |  |  |  |  |  |  | 2023 |  |  | 2022 |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Toys/Consumer Products |  |  |  |  |  |  |  |  |  | $ | 297,441 |  |  | $ | 377,605 |
Costumes |  |  |  |  |  |  |  |  |  |  | 71,500 |  |  |  | 27,737 |
|  |  |  |  |  |  |  |  |  | $ | 368,941 |  |  | $ | 405,342 |
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block] | Net revenues are categorized based upon location of the customer, while long-lived assets are categorized based upon the location of the Company’s assets. The following tables present information about the Company by geographic area as of June 30, 2023 and December 31, 2022 and for the three and six months ended June 30, 2023 and 2022 (in thousands):
|  |  |  |  |  |  |  | June 30, |  |  | December 31, |
|  |  |  |  |  |  |  | 2023 |  |  | 2022 |
Long-lived Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
China |  |  |  |  |  |  |  |  |  | $ | 16,734 |  |  | $ | 14,161 |
United States |  |  |  |  |  |  |  |  |  |  | 13,062 |  |  |  | 17,383 |
Hong Kong |  |  |  |  |  |  |  |  |  |  | 1,736 |  |  |  | 2,142 |
United Kingdom |  |  |  |  |  |  |  |  |  |  | 896 |  |  |  | 974 |
Mexico |  |  |  |  |  |  |  |  |  |  | 64 |  |  |  | 69 |
Canada |  |  |  |  |  |  |  |  |  |  | 35 |  |  |  | 46 |
|  |  |  |  |  |  |  |  |  | $ | 32,527 |  |  | $ | 34,775 |
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Net Sales by Customer Area |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
United States |  | $ | 136,187 |  |  | $ | 192,484 |  |  | $ | 216,630 |  |  | $ | 289,534 |
Europe |  |  | 16,638 |  |  |  | 14,447 |  |  |  | 26,800 |  |  |  | 27,836 |
Latin America |  |  | 3,067 |  |  |  | 3,823 |  |  |  | 12,271 |  |  |  | 6,208 |
Canada |  |  | 6,799 |  |  |  | 5,537 |  |  |  | 10,853 |  |  |  | 8,916 |
Australia & New Zealand |  |  | 1,756 |  |  |  | 1,582 |  |  |  | 3,364 |  |  |  | 3,073 |
Asia |  |  | 1,831 |  |  |  | 2,363 |  |  |  | 3,211 |  |  |  | 4,439 |
Middle East & Africa |  |  | 655 |  |  |  | 186 |  |  |  | 1,288 |  |  |  | 1,297 |
|  | $ | 166,933 |  |  | $ | 220,422 |  |  | $ | 274,417 |  |  | $ | 341,303 |
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block] | Net sales to major customers for the three and six months ended June 30, 2023 and 2022 were as follows (in thousands, except for percentages):
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
|  |  |  |  |  | Percentage |  |  |  |  |  |  | Percentage |  |  |  |  |  |  | Percentage |  |  |  |  |  |  | Percentage |
|  | Amount |  |  | of Net Sales |  |  | Amount |  |  | of Net Sales |  |  | Amount |  |  | of Net Sales |  |  | Amount |  |  | of Net Sales |
Target |  | $ | 49,646 |  |  |  | 29.8 | % |  | $ | 65,122 |  |  |  | 29.6 | % |  | $ | 79,081 |  |  |  | 28.8 | % |  | $ | 100,792 |  |  |  | 29.5 | %
Wal-Mart |  |  | 35,085 |  |  |  | 21.0 |  |  |  | 70,371 |  |  |  | 31.9 |  |  |  | 58,359 |  |  |  | 21.3 |  |  |  | 93,391 |  |  |  | 27.4 |
|  | $ | 84,731 |  |  |  | 50.8 | % |  | $ | 135,493 |  |  |  | 61.5 | % |  | $ | 137,440 |  |  |  | 50.1 | % |  | $ | 194,183 |  |  |  | 56.9 | %

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- Definition Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer. + References No definition available. + Details
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- Definition Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 + Details
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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-25 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30 + Details
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