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Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Accounts Receivable, Allowance for Credit Loss [Table Text Block]

The Company records an allowance for current expected credit losses based upon management’s assessment of the business environment, customers’ risk profile characteristics, historical collection and loss information, aging of accounts receivables, and other matters specific to customer accounts to establish pools based on customer risk profile characteristics and the historical loss rates applied to each pool under the expected credit loss model. The allowance consists of the following (in thousands):

 

   2025   2024   2023 
Allowance, beginning balance  $4,919   $3,743   $2,865 
Net additions   314    1,397    726 
Write-offs and other   (130)   (221)   152 
Allowance, ending balance  $5,103   $4,919   $3,743 
Schedule of Inventory, Current [Table Text Block]

Inventory, which includes the ex-factory cost of goods, capitalized warehouse costs and in-bound freight and duty, is valued at the lower of cost (weighted average) or net realizable value, net of inventory obsolescence reserve, and consists of the following (in thousands):

 

   December 31, 
   2025   2024 
Finished goods  $59,805   $52,780 
Property, Plant and Equipment [Table Text Block]

Property and equipment are stated at cost and are being depreciated using the straight-line method over their estimated useful lives as follows:

 

Office equipment 5 years
Automobiles 5 years
Furniture and fixtures 5 - 7 years
Leasehold improvements Shorter of length of lease or 10 years
Internal-use software 10 years
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

A reconciliation of the amounts used to calculate basic and diluted income (loss) per share for the years ended December 31, 2025, 2024, and 2023 follows (in thousands, except per share data):

 

   Year Ended December 31, 
   2025   2024   2023 
Net income  $9,871   $34,200   $38,113 
Net income (loss) attributable to non-controlling interests       280    (293)
Net income attributable to JAKKS Pacific, Inc.   9,871    33,920    38,406 
Preferred stock dividend*           (1,502)
Redemption of preferred stock       1,330     
Net income attributable to common stockholders**  $9,871   $35,250   $36,904 
Weighted average common shares outstanding - basic   11,190    10,781    9,962 
Earnings per share available to common stockholders - basic  $0.88   $3.27   $3.70 
Weighted average common shares outstanding - diluted   11,491    11,226    10,590 
Earnings per share available to common stockholders - diluted  $0.86   $3.14   $3.48 

  

*The 200,000 shares issued and outstanding as of December 31, 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 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 year ended December 31, 2024 and the preferred stock dividend of $1.5 million for the year ended December 31, 2023 respectively.