XML 60 R47.htm IDEA: XBRL DOCUMENT
v3.20.2

Related Party Transactions (Details) - USD ($) |  | 3 Months Ended | 9 Months Ended
--- | --- | --- | ---
Feb. 11, 2019 | Sep. 30, 2020 | Sep. 30, 2019 | Sep. 30, 2020 | Sep. 30, 2019
Asset Purchase Agreement |  |  |  |  |
Net revenue |  | $ 7,391,000 | $ 10,932,000 | $ 21,968,000 | $ 30,371,000
Net sales revenue |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Net revenue |  | $ 2,155,000 | 4,504,000 | $ 6,590,000 | 9,277,000
Hilco Trading, LLC [Member] | XCel Brands, Inc. [Member] |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Ownership percentage |  | 5.00% |  | 5.00% |
Halston Heritage |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Cash included in aggregate purchase price | $ 8,400,000 |  |  |  |
Common stock included in aggregate purchase price (in shares) | 777,778 |  |  |  |
Issuance of common stock in connection with Halston Heritage assets acquisition | $ 1,100,000 |  |  |  |
Aggregate contingent consideration | 6,000,000 |  |  |  |
Minimum deduction from net royalties | $ 1,500,000 |  |  |  |
Maximum percentage of issued/issuable of earn-out shares | 4.99% |  |  |  |
Halston Heritage | 50% of the first $10,000,000 of Excess Net Royalties |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Applicable percentage | 50.00% |  |  |  |
Halston Heritage | 20% of aggregate Excess Net Royalties greater than $10,000,000 and up to $15,000,000 |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Applicable percentage | 20.00% |  |  |  |
Halston Heritage | 0% of aggregate Excess Net Royalties in excess of $15,000,000 |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Applicable percentage | 0.00% |  |  |  |
Maximum | Halston Heritage | 50% of the first $10,000,000 of Excess Net Royalties |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Excess net royalties | $ 10,000,000 |  |  |  |
Maximum | Halston Heritage | 20% of aggregate Excess Net Royalties greater than $10,000,000 and up to $15,000,000 |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Excess net royalties | 15,000,000 |  |  |  |
Minimum | Halston Heritage | 20% of aggregate Excess Net Royalties greater than $10,000,000 and up to $15,000,000 |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Excess net royalties | 10,000,000 |  |  |  |
Minimum | Halston Heritage | 0% of aggregate Excess Net Royalties in excess of $15,000,000 |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Excess net royalties | $ 15,000,000 |  |  |  |
Wife Of Robert W. D'Loren |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Period for which the related party has worked in company's ERP system |  |  |  | 2 years |
Compensation |  | $ 29,000 | $ 42,000 | $ 99,000 | $ 125,000
Hilco Trading, LLC [Member] |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Professional Fees |  | 46,000 |  |  |
Hilco Trading, LLC [Member] | Net sales revenue |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Net revenue |  | $ 151,000 |  |  |
Hilco Trading, LLC [Member] | Hilco Global [Member] | Longaberger Licensing, LLC |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Ownership percentage |  | 50.00% |  | 50.00% |
House Of Halston LLC | Former Director |  |  |  |  |
Asset Purchase Agreement |  |  |  |  |
Ownership Percentage in HOH |  | 25.00% |  | 25.00% |

X
- Definition The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details
Name: | us-gaap_EquityMethodInvestmentOwnershipPercentage
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07.2(a),(b),(c),(d)) -URI http://asc.fasb.org/extlink&oid=120401555&loc=SL114874292-224272 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 220 -Section 45 -Paragraph 3 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=118262090&loc=SL114874205-224268 + Details
Name: | us-gaap_ProfessionalFees
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of transactions with related party during the financial reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864 + Details
Name: | us-gaap_RelatedPartyTransactionAmountsOfTransaction
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130543-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 924 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856 + Details
Name: | us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Applicable percentage of excess net royalties used to calculate aggregate earnout obligation. + References No definition available. + Details
Name: | xelb_AssetAcquisitionContingentConsiderationApplicablePercentage
Namespace Prefix: | xelb_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The maximum percentage earning-out common shares to outstanding shares issuable. Excess issuable shares can be settled in cash. + References No definition available. + Details
Name: | xelb_AssetAcquisitionContingentConsiderationCommonStockPercentageOfAggregateSharesOutstanding
Namespace Prefix: | xelb_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of excess net royalty on which royalty is calculated. + References No definition available. + Details
Name: | xelb_AssetAcquisitionContingentConsiderationExcessNetRoyalties
Namespace Prefix: | xelb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Minimum amount deducted from net royalties to calculate excess net royalties. + References No definition available. + Details
Name: | xelb_AssetAcquisitionContingentConsiderationMinimumDeductionFromNetRoyalties
Namespace Prefix: | xelb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Asset Acquisition, Equity Interest Issued Or Issuable, Common Stock, Fair Value + References No definition available. + Details
Name: | xelb_AssetAcquisitionEquityInterestIssuedOrIssuableCommonStockFairValue
Namespace Prefix: | xelb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The number of shares issued or issuable as consideration for asset acquisition. + References No definition available. + Details
Name: | xelb_AssetAcquisitionEquityInterestIssuedOrIssuableCommonStockNumberOfShares
Namespace Prefix: | xelb_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Th amount of maximum contingent earn-out value payable. + References No definition available. + Details
Name: | xelb_AssetAcquisitionsContingentConsiderationArrangementsRangeOfOutcomesValueHigh
Namespace Prefix: | xelb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash out flow for the payment of asset acquisition. + References No definition available. + Details
Name: | xelb_PaymentsForAssetAcquisitions
Namespace Prefix: | xelb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the period for which the related party has been employed by the company's ERP system. + References No definition available. + Details
Name: | xelb_PeriodForWhichRelatedPartyHasWorkedInERPSystems
Namespace Prefix: | xelb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Related Party Transactions, Ownership Percentage + References No definition available. + Details
Name: | xelb_RelatedPartyTransactionsOwnershipPercentage
Namespace Prefix: | xelb_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_ProductMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=xelb_HilcoTradingLlcMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=xelb_XcelBrandsInc.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | xelb_AssetAcquisitionAxis=xelb_HalstonHeritageMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ContingentConsiderationByTypeAxis=xelb_RoyaltyTargetOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ContingentConsiderationByTypeAxis=xelb_RoyaltyTargetTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ContingentConsiderationByTypeAxis=xelb_RoyaltyTargetThreeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=xelb_WifeOfRobertW.DlorenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=xelb_HilcoTradingLlcMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=xelb_HilcoGlobalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=xelb_LongabergerLicensingLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=xelb_HouseOfHalstonLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=xelb_FormerDirectorMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |