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Acquisitions (Tables)

12 Months Ended

Dec. 31, 2018

Business Combinations [Abstract]

Summary of Purchase Consideration

The purchase consideration for the acquisitions was as follows:

		Purchase Consideration
		Loungefly				Underground Toys Limited				A Large Evil Corporation Limited
		(in thousands)
Cash paid		$	16,113			$	12,554			$	3,862
Transaction fees paid (incurred) on behalf of seller			1,777				—				—
Working capital adjustment to be paid in cash			635				1,784				1,003
Fair value of Class A Units issued			2,131				3,182				—
Fair value of contingent consideration			—				2,470				—
Purchase consideration		$	20,656			$	19,990			$	4,865

Summary of Purchase Price Allocations

The purchase price allocations for the acquisitions were as follows:

		Assets (Liabilities) Acquired (Assumed) at Fair Value
		Loungefly				Underground Toys Limited				A Large Evil Corporation Limited
		(in thousands)
Cash		$	1,501			$	—			$	645
Accounts receivable			3,315				—				30
Inventory			2,351				15,263				—
Other current assets			132				1,122				321
Property and equipment			214				289				76
Intangible assets			12,605				6,500				—
Goodwill			8,428				2,999				4,000
Current liabilities			(7,890	)			(6,183	)			(207	)
Consideration transferred		$	20,656			$	19,990			$	4,865

Summary of Estimated Identifiable Intangible Assets Acquired

The following table summarizes the estimated identifiable intangible assets acquired in connection with the transactions described above and their estimated useful lives:

		Estimated Fair Value of Assets Acquired
		Loungefly				Underground Toys Limited				Estimated Useful Life
		(in thousands)								(Years)
Intangible asset type:
Customer relationships		$	2,015			$	3,700				10
Licensor relationships			8,590				2,500				10
Trade name			2,000				—				10
Supplier relationships			—				300				2
Intangible assets		$	12,605			$	6,500

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Tabular disclosure of the characteristics, including initial carrying value, residual amount, weighted average useful life, of finite-lived intangible assets acquired during the period by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by nature or by their use in the operations of the company.

+ References

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-Publisher FASB
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-Topic 350
-SubTopic 30
-Section 50
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Tabular disclosure of contingent payment arrangements including the terms that will result in payment and the accounting treatment that will be followed if such contingencies occur, including the potential impact on earnings per share if contingencies are to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments.

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Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
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