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Earnings Per Share
 9 Months Ended
Sep. 30, 2025
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]

Note 7 — Earnings Per Share

 

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

 

   Three Months Ended
September 30,		   Nine Months Ended
September 30,		 
Earnings per share - basic and diluted  2025   2024   2025   2024 
Net income  $19,892   $52,272   $15,191   $43,313 
Net income attributable to non-controlling interests   —    —    —    280 
Net income attributable to JAKKS Pacific, Inc.   19,892    52,272    15,191    43,033 
Redemption of preferred stock   —    —    —    1,330 
Net income attributable to common stockholders *  $19,892   $52,272   $15,191   $44,363 
Weighted average common shares outstanding - basic   11,185    10,942    11,159    10,704 
Earnings per share available to common stockholder- basic  $1.78   $4.78   $1.36   $4.14 
Weighted average common shares outstanding - diluted   11,423    11,275    11,487    11,106 
Earnings per share available to common stockholder- diluted  $1.74   $4.64   $1.32   $3.99 

 

*Net income 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 nine months ended September 30, 2024.

 

Basic earnings 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). For the three and nine months ended September 30, 2025 and 2024, there were no potentially dilutive securities that were not included in the calculation of diluted net earnings per share because they would have been anti-dilutive.