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Earnings (Loss) Per Share | 6 Months Ended
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Jun. 30, 2024
Earnings Per Share [Abstract] |
Earnings Per Share [Text Block] | Note 8 — Earnings (Loss) Per Share The following table is a reconciliation of the weighted average shares used in the computation of earnings (loss) per share for the periods presented (in thousands, except per share data):
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
Earnings (loss) per share - basic and diluted |  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Net income (loss) |  | $ | 5,266 |  |  | $ | 6,182 |  |  | $ | (8,959 | ) |  | $ | 864 |
Net income (loss) attributable to non-controlling interests |  |  | — |  |  |  | (273 | ) |  |  | 280 |  |  |  | (278 | )
Net income (loss) attributable to JAKKS Pacific, Inc. |  |  | 5,266 |  |  |  | 6,455 |  |  |  | (9,239 | ) |  |  | 1,142 |
Preferred stock dividend* |  |  | — |  |  |  | 373 |  |  |  | — |  |  |  | 740 |
Redemption of preferred stock |  |  | — |  |  |  | — |  |  |  | 1,330 |  |  |  | — |
Net income (loss) attributable to common stockholders ** |  | $ | 5,266 |  |  | $ | 6,082 |  |  | $ | (7,909 | ) |  | $ | 402 |
Weighted average common shares outstanding - basic |  |  | 10,801 |  |  |  | 9,871 |  |  |  | 10,577 |  |  |  | 9,871 |
Earnings (loss) per share available to common stockholder- basic |  | $ | 0.49 |  |  | $ | 0.62 |  |  | $ | (0.75 | ) |  | $ | 0.04 |
Weighted average common shares outstanding - diluted |  |  | 11,245 |  |  |  | 10,532 |  |  |  | 10,577 |  |  |  | 10,428 |
Earnings (loss) per share available to common stockholder- diluted |  | $ | 0.47 |  |  | $ | 0.58 |  |  | $ | (0.75 | ) |  | $ | 0.04 |
* The 200,000 shares issued and outstanding as of June 30, 2023 were non-participating. A preferred dividend of $0.4 million was accrued for Q1 2024 and included in the preferred stock redemption. ** Net income (loss) attributable to common stockholders was computed by deducting the difference between the fair value of the consideration transferred to the holders of the preferred stock and the carrying amount of the preferred stock and fair value of the related derivative liability of $1.3 million for the six months ended June 30, 2024 and the preferred stock dividend of $0.4 million and $0.7 million for the three and six months ended June 30, 2023. Basic loss per share is calculated using the weighted average number of common shares outstanding during the period. Diluted loss per share is calculated using the weighted average number of common shares and common share equivalents outstanding during the period (which consist of restricted stock units to the extent they are dilutive). Potentially dilutive restricted stock units of 514,687 for the six months ended June 30, 2024, were excluded from the computation of diluted loss per share since they would have been anti-dilutive.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-3 + Details
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