Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Net of Inventory Obsolescence Reserve

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 (first-in, first-out) or net realizable value, net of inventory obsolescence reserve, and consists of the following (in thousands):

	December 31,
	2018		2019
Raw materials	$	311	$	144
Finished goods	53,569		54,115
	$	53,880	$	54,259

Property and Equipment, Estimated Useful Lives

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

Reconciliation of the Weighted-Average Shares Used in Computation of Basic and Diluted Earnings Per Share

A reconciliation of the amounts used to calculate basic and diluted loss per share for the years ended December 31, 2017, 2018, and 2019 follows (in thousands, except per share data):

	Year Ended December 31,
	2017			2018			2019
Net loss	$	(83,028	)	$	(42,425	)	$	(55,379	)
Net income (loss) attributable to non-controlling interests	57			(57		)	169
Net loss attributable to JAKKS Pacific, Inc.	(83,085		)	(42,368		)	(55,548		)
Preferred stock dividend	—			—			(483		)
Net loss attributable to common stockholders	$	(83,085	)	$	(42,368	)	$	(56,031	)
Weighted average common shares outstanding - basic and diluted	21,341			23,104			25,980
Loss per share available to common stockholders - basic and diluted	$	(3.89	)	$	(1.83	)	$	(2.16	)