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Loss Per Share
 3 Months Ended
Mar. 31, 2025
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]

Note 7 — Loss Per Share

 

The following table is a reconciliation of the weighted average shares used in the computation of loss per share for the periods presented (in thousands, except per share data):

 

   Three Months Ended
March 31,		 
Loss per share - basic and diluted  2025   2024 
Net loss  $(2,382)  $(14,225)
Net income attributable to non-controlling interests   —    280 
Net loss attributable to JAKKS Pacific, Inc.   (2,382)   (14,505)
Redemption of preferred stock   —    1,330 
Net loss attributable to common stockholders *  $(2,382)  $(13,175)
Weighted average common shares outstanding - basic and diluted   11,146    10,354 
Loss per share available to common stockholder - basic and diluted  $(0.21)  $(1.27)

 

*Net 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 three months ended March 31, 2024.

 

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 359,344 and 545,145 for the three months ended March 31, 2025 and 2024, respectively, were excluded from the computation of diluted loss per share since they would have been anti-dilutive.