EX-21.1

Exhibit 21.1

GAIA, INC.

SUBSIDIARIES

Subsidiaries	State or Country of Incorporation or Registration
Boulder Road, LLC.	State of Colorado
Gaia International, Inc.	State of Colorado

All subsidiaries are 100% owned by Gaia, Inc.

This list omits subsidiaries which, considered in the aggregate, would not constitute a significant subsidiary.

EX-23.1

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Gaia, Inc.’s Registration Statements, as set forth below, of our report dated February 28, 2017, relating to the consolidated financial statements and the effectiveness of internal control over financial reporting of Gaia, Inc., which appears in this Annual Report on Form 10-K for the year ended December 31, 2016.

Form	Registration Statement	Description
S-3	333-213895	Shelf Registration Statement
S-8	333-161450	Gaiam, Inc. 2009 Long-Term Incentive Plan

EKS&H LLLP

February 28, 2017

Denver, Colorado

EX-31.1

Exhibit 31.1

CERTIFICATION

I, Jirka Rysavy, certify that:

1. I have reviewed this annual report on Form 10-K for the year ended December 31, 2016, of Gaia, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15((f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with the generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: February 28, 2017

/s/ Jirka Rysavy

Jirka Rysavy

Chief Executive Officer

(Principal Executive Officer)

EX-31.2

Exhibit 31.2

CERTIFICATION

I, Paul Tarell, certify that:

1. I have reviewed this annual report on Form 10-K for the year ended December 31, 2016, of Gaia, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15((f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with the generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: February 28, 2017

/s/ Paul Tarell

Paul Tarell

Chief Financial Officer

(Principal Financial Officer)

EX-32.1

Exhibit 32.1

CERTIFICATION OF CEO PURSUANT TO

18 U.S.C. SECTION 1350

As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the report of Gaia, Inc. (the “Company”) on Form 10-K for the year ended December 31, 2016, as filed with the U.S. Securities and Exchange Commission on the date hereof (the “Report”), I, Jirka Rysavy, Chief Executive Officer, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

(1) The Report fully complies with the requirements of Sections 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: February 28, 2017

/s/ Jirka Rysavy

Jirka Rysavy

Chief Executive Officer

(Principal Executive Officer)

EX-32.2

Exhibit 32.2

CERTIFICATION OF CFO PURSUANT TO

18 U.S.C. SECTION 1350

As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the report of Gaia, Inc. (the “Company”) on Form 10-K for the year ended December 31, 2016, as filed with the U.S. Securities and Exchange Commission on the date hereof (the “Report”), I, Paul Tarell, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

(1) The Report fully complies with the requirements of Sections 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: February 28, 2017

/s/ Paul Tarell

Paul Tarell

Chief Financial Officer

(Principal Financial Officer)

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Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Feb. 21, 2017	Jun. 30, 2016
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	FY
Trading Symbol	GAIA
Entity Registrant Name	GAIA, INC
Entity Central Index Key	0001089872
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 114,280,000
Class A Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		9,752,531
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		5,400,000

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Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash	$ 54,027	$ 1,266
Accounts receivable	554	465
Prepaid expenses and other current assets	1,303	729
Current assets of discontinued operations		68,860
Total current assets	55,884	71,320
Building and land, net	16,896	17,786
Media library, software and equipment, net	12,861	11,738
Goodwill	10,609	10,609
Investments and other assets	10,946	1,756
Noncurrent assets of discontinued operations		15,333
Total assets	107,196	128,542
Current liabilities:
Accounts payable and accrued liabilities	6,672	6,081
Deferred revenue	2,434	1,454
Current liabilities of discontinued operations		32,214
Total current liabilities	9,106	39,749
Deferred taxes	553
Contingencies
Gaia, Inc. shareholders’ equity:
Additional paid-in capital	98,504	172,371
Accumulated other comprehensive loss		(399)
Accumulated deficit	(969)	(88,035)
Noncontrolling interest		4,853
Total equity	97,537	88,793
Total liabilities and equity	107,196	128,542
Class A Common Stock [Member]
Gaia, Inc. shareholders’ equity:
Common stock	1	2
Class B Common Stock [Member]
Gaia, Inc. shareholders’ equity:
Common stock	$ 1	$ 1

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Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Class A Common Stock [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	9,752,531	19,130,681
Common stock, shares outstanding	9,752,531	19,130,681
Class B Common Stock [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	5,400,000	5,400,000
Common stock, shares outstanding	5,400,000	5,400,000

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Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net revenues
Streaming	$ 14,736	$ 10,752	$ 8,040
DVD subscription and other	2,511	2,707	2,714
Total net revenues	17,247	13,459	10,754
Cost of revenues
Streaming	2,567	2,262	1,746
DVD subscription and other	275	335	289
Total cost of revenues	2,842	2,597	2,035
Gross profit	14,405	10,862	8,719
Expenses:
Selling and operating	24,960	13,079	14,879
Corporate, general and administration	6,020	6,494	4,566
Total operating expenses	30,980	19,573	19,445
Loss from operations	(16,575)	(8,711)	(10,726)
Interest and other (expense) income, net	(351)	(311)	880
Loss before income taxes	(16,926)	(9,022)	(9,846)
Income tax benefit	(6,144)	(3)
Loss from continuing operations	(10,782)	(9,019)	(9,846)
Income (loss) from discontinued operations, net of tax	97,848	(2,687)	(70)
Net income (loss)	$ 87,066	$ (11,706)	$ (9,916)
Income (loss) per share—basic and diluted:
Continuing operations	$ (0.54)	$ (0.37)	$ (0.41)
Discontinued operations	4.93	(0.11)
Basic and diluted net income (loss) per share	$ 4.39	$ (0.48)	$ (0.41)
Weighted-average shares outstanding:
Basic and diluted	19,850	24,510	24,228

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Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net income (loss)	$ 87,066	$ (11,706)	$ (9,916)
Net loss attributable to the noncontrolling interest included in discontinued operations		(694)	(959)
Total net income (loss) before noncontrolling interest	87,066	(11,012)	(8,957)
Accumulated other comprehensive loss:
Foreign currency translation loss, net of tax (included in discontinued operations)		(324)	(62)
Changes in value of equity securities (included in discontinued operations)			(117)
Comprehensive income (loss)	$ 87,066	$ (11,336)	$ (9,136)

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Consolidated Statement of Changes in Equity - USD ($) $ in Thousands	Total	Accumulated Deficit	Accumulated Other Comprehensive Loss	Common Stock	Additional Paid-in Capital	Noncontrolling Interest
Beginning balance at Dec. 31, 2013	$ 105,290	$ (66,413)	$ (33)	$ 3	$ 167,875	$ 3,858
Beginning balance (in shares) at Dec. 31, 2013				23,995,121
Issuance of Gaia, Inc. common stock in conjunction with an acquisition and share- based compensation	3,440				3,440
Issuance of Gaia, Inc. common stock in conjunction with an acquisition and share- based compensation (in shares)				489,837
Noncontrolling interest portion of subsidiary’s business combinations	115					115
Subsidiary’s dividend to noncontrolling interest	(150)					(150)
Comprehensive (loss) income	(9,136)	(9,916)	(167)			947
Net income (loss)	(9,916)
Ending balance at Dec. 31, 2014	99,559	(76,329)	(200)	$ 3	171,315	4,770
Ending balance (in shares) at Dec. 31, 2014				24,484,958
Issuance of Gaia, Inc. common stock in conjunction with an acquisition and share- based compensation	1,056				1,056
Issuance of Gaia, Inc. common stock in conjunction with an acquisition and share- based compensation (in shares)				45,723
Subsidiary’s dividend to noncontrolling interest	(486)					(486)
Comprehensive (loss) income	(11,336)	(11,706)	(199)			569
Net income (loss)	(11,706)
Ending balance at Dec. 31, 2015	88,793	(88,035)	(399)	$ 3	172,371	4,853
Ending balance (in shares) at Dec. 31, 2015				24,530,681
Issuance of Gaia, Inc. common stock for stock option exercises, share-based compensation and charitable contribution, net of tax	2,300				2,300
Issuance of Gaia, Inc. common stock for stock option exercises, share-based compensation and charitable contribution, net of tax (in shares)				258,698
Repurchase of shares	(76,168)			$ (1)	(76,167)
Repurchase of shares (in shares)				(9,636,848)
Dividends paid to noncontrolling interest	(1,944)					(1,944)
Comprehensive (loss) income	87,066
Net income (loss)	87,066	87,066
Ending balance at Dec. 31, 2016	97,537	$ (969)		$ 2	$ 98,504
Ending balance (in shares) at Dec. 31, 2016				15,152,531
Elimination of noncontrolling interest and accumulated other comprehensive loss resulting from the sale of Gaiam Brand segment	$ (2,510)		$ 399			$ (2,909)

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Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating activities:
Net income (loss)	$ 87,066	$ (11,706)	$ (9,916)
(Income) loss from discontinued operations	(97,848)	2,687	70
Net loss from continuing operations	(10,782)	(9,019)	(9,846)
Adjustments to reconcile net loss from continuing operations to net cash used in operating activities:
Depreciation and amortization	3,684	3,268	3,165
Loss on remeasurement of foreign currency		408	564
Share-based compensation expense	674	339	280
Changes in operating assets and liabilities:
Accounts receivable, net	(161)	(236)	(98)
Prepaid expenses and other assets	(279)	395	1,007
Accounts payable and accrued liabilities	(172)	421	(1,531)
Deferred revenue	980	637	595
Net cash used in operating activities – continuing operations	(6,056)	(3,787)	(5,864)
Net cash provided by (used in) operating activities – discontinued operations	(9,326)	11,388	15,652
Net cash provided by (used in) operating activities	(15,382)	7,601	9,788
Investing activities:
Additions to property, equipment and media library	(6,594)	(6,380)	(4,413)
Purchase of investment	(10,000)
Proceeds from sale of investments			2,646
Proceeds from the sale of Gaiam Brand business, net	162,127
Net cash provided by (used in) investing activities—continuing operations	145,533	(6,380)	(1,767)
Net cash used in investing activities—discontinued operations	(319)	(2,955)	(6,670)
Net cash provided by (used in) investing activities	145,214	(9,335)	(8,437)
Financing activities:
Net proceeds from issuance of stock	1,041	160	1,806
Repurchases of stock	(76,168)
Drawdowns on line of credit	3,000
Repayments on line of credit	(3,000)
Dividends paid to noncontrolling interest	(1,944)	(486)	(150)
Net cash (used in) provided by financing activities	(77,071)	(326)	1,656
Effect of exchange rates on cash		(495)	(707)
Net increase (decrease) in cash	52,761	(2,555)	2,300
Cash at beginning of year	1,266	3,821	1,521
Cash at end of year	54,027	1,266	3,821
Supplemental cash flow information
Interest paid		4	14
Income taxes paid	2,430	$ 1,322	$ 1,114
Deferred tax asset impact on APIC	$ 763

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Organization, Nature of Operations, and Principles of Consolidation

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Organization, Nature of Operations, and Principles of Consolidation

1. Organization, Nature of Operations, and Principles of Consolidation

Gaia, Inc. (known as Gaiam, Inc. until July 2016), operates a global digital video subscription service and on-line community that caters to a unique and underserved subscriber base. Our digital content is available to our subscribers on most Internet-connected devices anytime, anywhere commercial free. Through our online Gaia subscription service, our customers have unlimited access to a vast library of inspiring films, cutting edge documentaries, interviews, yoga classes, transformation related content, and more – 90% of which is exclusively available to our subscribers for digital streaming. A subscription also allows our subscribers to download and view files from our library without being actively connected to the Internet. We were incorporated under the laws of the State of Colorado on July 7, 1988.

We have prepared the accompanying consolidated financial statements in accordance with accounting principles generally accepted in the United States, or GAAP, and they include our accounts and those of our subsidiaries, over which we exercise control. Intercompany transactions and balances have been eliminated.

Discontinued Operations

During 2016, Gaia sold its 51.4% interest in Natural Habitat, Inc. (“Natural Habitat”) and completed the sale of the Gaiam Brand consumer product business.

Accordingly, the assets and liabilities, operating results, and cash flows for these businesses are presented as discontinued operations, separate from our continuing operations, for all periods presented in these consolidated financial statements and footnotes, unless indicated otherwise. See Note 11 Discontinued Operations.

Prior to the sale of our interest in Natural Habitat, our operations in foreign countries exposed us to market risk associated with foreign currency exchange rate fluctuations between the U.S. dollar and various foreign currencies.  We used derivative instruments to manage a portion of our exposure to changes in currency exchange rates due to payments made by our eco-travel subsidiary to tour operators in other countries.  Our primary objective for entering into currency derivatives was to reduce the volatility that changes in currency exchange rates had.  We did not enter into derivative contracts for trading purposes. With the sale of our interests in Natural Habitat, we no longer use derivative instruments.

Prior to our sale of our interest in Natural Habitat and the Gaiam Brand consumer product business, certain of our subsidiaries were partly owned by others and we accounted for minority shareholders’ ownership through non-controlling interest in our consolidated financial statements. These non-controlling interests were assumed by the new owners of the respective entities. We therefore no longer have any minority shareholders that require non-controlling interests in our consolidated financial statements.

During 2016, 2015, and 2014, Natural Habitat paid its shareholders dividends of $4.0 million, $1.0 million, and $0.3 million, respectively, and, as a result, the non-controlling interests decreased by $1.9 million $0.5 million and $0.2 million, respectively. The amount of these non-controlling interests are reflected in (Loss) income from discontinued operations, net of tax.

Repurchases

We announced a tender offer on May 10, 2016 to purchase in cash up to an aggregate of 12.0 million (i) shares of our issued and outstanding Class A Common Stock at a price of $7.75 per share, or (ii) vested and exercisable options to purchase shares of our Class A Common Stock at a price equal to $7.75 per option (less the exercise price of the option). A total of 9,636,848 shares and 842,114 options were validly tendered and not withdrawn prior to July 1, 2016, which was the expiration date of the offer. We made payments of $74.7 million for the shares and $1.4  million for the options. All repurchased shares were retired and all repurchased options were cancelled effective as of July 1, 2016.

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Significant Accounting Policies

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Significant Accounting Policies

2. Significant Accounting Policies

Cash

Cash represents on-demand accounts with financial institutions that are denominated in U.S. dollars. We consider investments in financial instruments purchased with an original maturity of 90 days or less to be cash equivalents. We also classify amounts in transit from payment processors for customer credit card and debit card transactions as cash.

Property and Equipment

We state property and equipment at cost less accumulated depreciation and amortization. We include in property and equipment the cost of internal-use software, including software used in connection with our websites. We expense all costs related to the development of internal-use software other than those incurred during the application development stage. We capitalize the costs we incur during the application development stage and amortize them over the estimated useful life of the software, which is typically three years. We compute depreciation of property and equipment on the straight-line method over estimated useful lives, generally 3 to 45 years. We amortize leasehold and building improvements over the shorter of the estimated useful lives of the assets or the remaining term of the lease or remaining life of the building, respectively. Depreciation expense is included in Selling and operating expense, and Corporate, general and administration expense in the accompanying statements of operations.

Media Library

Media library represents the lower of unamortized cost or net realizable value of digital media content acquired through asset purchases, capitalized costs to produce our proprietary media content including salary and overhead costs of our in-house production team, rights obtained through license arrangements and business combinations.

We amortize our media library in cost of streaming on a straight-line basis over the shorter of the license period or the estimated useful life of the titles, which typically ranges from 12 to 90 months.  The amortization period begins with the first month of availability on our service.

Our media library is reviewed for impairment when an event or change in circumstances indicates that the carrying amount of the media library may not be recoverable.  Recoverability of the media library is measured by a comparison of the carrying amount of the media library to estimated undiscounted future cash flows expected to be generated by the media library.  If the carrying amount of the media library exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying value of the media library exceeds its fair value.

Goodwill

Goodwill represents the excess of the purchase consideration over the estimated fair value of assets acquired less liabilities assumed in a business acquisition. We have only one reporting unit; therefore, goodwill is assessed at the enterprise level.  We review goodwill for impairment annually on December 31. We have the option of first assessing qualitative factors to determine whether events and circumstances indicate that it is more likely than not that the fair value of a goodwill is less than its carrying amount. If it is determined that the estimated fair value of goodwill is more likely than not greater than the carrying amount of goodwill, then the two-step impairment test is unnecessary. If it is determined that the two-step impairment test is necessary, then for step one, we compare the estimated fair value of goodwill with its carrying amount, including goodwill. If the estimated fair value of goodwill exceeds its carrying amount, we consider the goodwill not impaired. If the carrying amount of goodwill exceeds its estimated fair value, we perform the second step of the goodwill impairment test to measure the amount of impairment loss. We use either a comparable market approach or a traditional present value method to test for potential impairment. The process of evaluating the potential impairment of goodwill is highly subjective and requires significant judgment at many points during the analysis. Application of alternative assumptions and definitions could yield significantly different results. During 2016, 2015 and 2014, no impairment of goodwill was indicated.

Long-Lived Assets

We evaluate the carrying value of long-lived assets held and used, other than goodwill, when events or changes in circumstances indicate the carrying value may not be recoverable. We consider the carrying value of a long-lived asset impaired when the total projected undiscounted cash flows from such asset are separately identifiable and are less than the carrying value. We recognize a loss based on the amount by which the carrying value exceeds the estimated fair value of the long-lived asset. We determine the estimated fair value primarily using the projected cash flows from the asset discounted at a rate commensurate with the risk involved. During 2016, 2015 and 2014, no impairment of long-lived assets was recognized.

Income Taxes

We provide for income taxes pursuant to the liability method. The liability method requires recognition of deferred income taxes based on temporary differences between financial reporting and income tax bases of assets and liabilities, using current enacted income tax rates and regulations. These differences will result in taxable income or deductions in future years when the reported amount of the asset or liability is recovered or settled, respectively. Considerable judgment is required in determining when these events may occur and whether recovery of an asset, including the utilization of a net operating loss or other carryforward prior to its expiration, is more likely than not.

Revenue Recognition

Streaming revenues consist primarily of subscription fees paid by our streaming customers. DVD subscription and other revenues consist of subscription fees paid by our DVD customers and rental income from tenant leases.  We recognize revenues when the following four basic criteria are met: (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred or services have been rendered; (iii) the seller’s price to the buyer is fixed or determinable; and (iv) collectability is reasonably assured.  We recognize amounts billed to customers for postage and handling as revenues at the same time we recognize the revenues arising from the sale.  We present revenues net of taxes collected from customers.  Streaming revenues are recognized ratably over the subscription term.  Deferred revenues consist of subscription fees collected from customers that have not been earned.

Marketing

Marketing costs consist primarily of advertising expenses, which include promotional activities such as online advertising and public relations expenditures.  Advertising costs are expensed as incurred. During 2016, 2015, and 2014 we expensed $13.2 million, $5.5 million, and $4.6 million, respectively.

Share-Based Compensation

We recognize compensation cost for share-based awards based on the estimated fair value of the award on date of grant. We measure compensation cost at the grant date based on the estimated fair value of the award and recognize compensation cost upon the probable attainment of a specified performance condition over the estimated performance period or for time based awards over the service period. We use the Black-Scholes option and intrinsic valuation model to estimate the fair value of the award. In estimating this fair value, we use certain assumptions, as disclosed in Note 8, consisting of the expected life of the option, risk-free interest rate, dividend yield, and volatility. The use of a different estimate for any one of these assumptions could have a material impact on the amount of calculated compensation expense.

Defined Contribution Plan

We have adopted a defined contribution retirement plan under Section 401(k) of the Internal Revenue Code of 1986, as amended (“Internal Revenue Code”), which covers substantially all employees. Eligible employees may contribute amounts to the plan, via payroll withholding, subject to certain limitations. The 401(k) plan permits, but does not require, us to make additional matching contributions to the 401(k) plan on behalf of all participants in the 401(k) plan. We match 50% of an employee’s contribution, up to an annual maximum matching contribution of $1,500. We made matching contributions to the 401(k) plan of $82,000, $56,000, and $42,000 in each of the years ended December 31, 2016, 2015, and 2014, respectively.

Fair Value Measurements

Fair value represents the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Assets and liabilities are valued based upon observable and non-observable inputs. Valuations using Level 1 inputs are based on unadjusted quoted prices that are available in active markets for the identical assets or liabilities at the measurement date. Level 2 inputs utilize significant other observable inputs available at the measurement date, other than quoted prices included in Level 1, either directly or indirectly; and valuations using Level 3 inputs are based on significant unobservable inputs that cannot be corroborated by observable market data and reflect the use of significant management judgment. The carrying amounts of our cash, accounts receivable, accounts payable and other current liabilities approximate their fair values.

Net Income (Loss) Per Share

Basic net income (loss) per share excludes any dilutive effects of outstanding stock awards. We compute basic net income (loss) per share using the weighted average number of shares of common stock outstanding during the period. We compute diluted net income (loss) per share using the weighted average number of shares of common stock and common stock equivalents outstanding during the period. We excluded common stock equivalents of 910,000, 954,000, and 725,000 from the computation of diluted net income (loss) per share for 2016, 2015 and 2014, respectively, because their effect was antidilutive.

Investments

Our cost method investments are carried at cost and adjusted for other-than-temporary declines in fair value.

We evaluate our investments for impairments annually and when factors indicate that a significant decrease in value has occurred. Variables considered in making such assessments may include near-term prospects of the investees and the investees’ capital structure, as well as other economic variables which reflect assumptions market participants may use in pricing these assets. If an investment is deemed to have experienced an other-than-temporary decline below its cost basis, we reduce the carrying amount of the investment to its quoted or estimated fair value, as applicable, and establish a new cost basis for the investment. The Company did not record any impairment charges on our cost method investments during the years 2016, 2015, or 2014.

Use of Estimates and Reclassifications

The preparation of financial statements in accordance with GAAP requires us to make estimates and assumptions that affect the amounts reported in the accompanying financial statements and disclosures. Although we base these estimates on our best knowledge of current events and actions that we may undertake in the future, actual results may be different from the estimates. We have made certain reclassifications to prior period amounts to conform to the current period presentations.

Accounting Pronouncements Adopted in 2016

The Financial Accounting Standards Board (“FASB”) has issued Accounting Standards Update (“ASU”) No. 2015-17, Income Taxes - Balance Sheet Classification of Deferred Taxes (Topic 740). The amendments under the new guidance require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The guidance is effective for consolidated financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Earlier application is permitted for all entities as of the beginning of an interim or annual reporting period. We adopted this guidance effective April 1, 2016, and it did not have a material impact on our reported financial position or results of operations.

Recently Issued Accounting Pronouncements

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement.  The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available.  Our preliminary assessment is that we do not expect the new standard to have a material impact on our reported financial position or results of operations.

In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). The new standard supersedes most previous revenue recognition rules, and will become effective for us in the first quarter of 2018. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects in exchange for those goods or services. Our revenue transactions typically consist of one distinct, fixed-price performance obligation which is delivered to the customer at a single point in time, or over a subscription period. We are monitoring the evolving interpretations and implementation guidance.  Our preliminary assessment is that we do not expect the new standard to have a material impact on our reported financial position or results of operations.

In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting, which amends Topic 718, Compensation – Stock Compensation. ASU No. 2016-09 simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. ASU No. 2016-09 is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. We will adopt ASU No. 2016-09 in the first quarter of 2017 and the impact of adoption of the ASU on our consolidated financial statements will not be material.

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Property and Equipment

12 Months Ended

Dec. 31, 2016

Property Plant And Equipment [Abstract]

Property and Equipment

3. Property and Equipment

Building and Land, stated at lower of cost or estimated fair value, consists of the following as of December 31:

(in thousands)	2016			2015
Land	$	4,829		$	4,829
Building		16,874			17,699
		21,703			22,528
Accumulated depreciation and amortization		(4,807	)		(4,742	)
	$	16,896		$	17,786

Software, equipment and media library stated at lower of cost or estimated fair value, consists of the following as of December 31:

(in thousands)	2016			2015
Website development costs and other software	$	4,421		$	5,002
Studio, computer and telephone equipment		693			435
Media library		11,486			10,192
		16,600			15,629
Accumulated depreciation and amortization		(3,739	)		(3,891	)
	$	12,861		$	11,738

Future depreciation and amortization consists of the following:

(in thousands)
2017	$	3,985
2018		3,708
2019		2,897
2020		1,965
2021		1,697
Thereafter		10,676
	$	24,928

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Investments and Other Assets

12 Months Ended

Dec. 31, 2016

Investments And Other Assets [Abstract]

Investments and Other Assets

4. Investments and Other Assets

In September 2016, we purchased 10% of the outstanding common stock and associated voting rights of a privately held Colorado corporation for $10.0 million. We are accounting for this investment using the cost method. As part of our initial investment, we have the right, but not the obligation, to purchase additional shares. If we elect not to utilize our right to purchase additional shares or transfer these rights to another party by certain deadlines, we may be required to surrender and forfeit our existing stock ownership.

Other assets consist of the following as of December 31:

(in thousands)	2016		2015
Cost method investments	$	10,000	$	—
Other assets		946		1,756
	$	10,946	$	1,756

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Accounts Payable and Accrued Liabilities

12 Months Ended

Dec. 31, 2016

Payables And Accruals [Abstract]

Accounts Payable and Accrued Liabilities

5. Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of the following as of December 31:

(in thousands)	2016		2015
Accounts payable	$	2,054	$	4,187
Accrued compensation		844		394
Accrued expenses		3,774		1,500
	$	6,672	$	6,081

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Contingencies

12 Months Ended

Dec. 31, 2016

Commitments And Contingencies Disclosure [Abstract]

Contingencies

6. Contingencies

From time to time, we are involved in legal proceedings that we consider to be in the normal course of business. Claimed amounts against us may be substantial but may not bear any reasonable relationship to the merits of the claim or the extent of any real risk of court or arbitral awards. We record accruals for losses related to those matters against us that we consider to be probable and that can be reasonably estimated. Although it is not feasible to predict the outcome of these matters with certainty, it is reasonably possible that some legal proceedings may be disposed of or decided unfavorably to us and in excess of the amounts currently accrued. Based on available information, in the opinion of management, settlements, arbitration awards and final judgments, if any, that are considered probable of being rendered against us in litigation or arbitration in existence at December 31, 2016 and that can be reasonably estimated are either reserved against or would not have a material adverse effect on our financial condition, results of operations or cash flows.

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Equity

12 Months Ended

Dec. 31, 2016

Stockholders Equity Note [Abstract]

Equity

7. Equity

Our common stock has two classes, Class A and Class B. Each holder of our Class A common shares is entitled to one vote for each share held on all matters submitted to a vote of shareholders. Each of our Class B common shares is entitled to ten votes on all matters submitted to a vote of shareholders. There are no cumulative voting rights. All holders of our Class A common shares and our Class B common shares vote as a single class on all matters that are submitted to the shareholders for a vote, except as provided by law or as set forth in our charter. Shareholders may consent to an action in writing and without a meeting under certain circumstances. Jirka Rysavy, our chairman, holds 100% of our 5,400,000 outstanding shares of class B common stock and also owns 348,682 shares of Class A common stock. Consequently, our chairman holds approximately 85% of our voting stock and thus is able to exert substantial influence and control matters requiring approval by shareholders, including the election of directors, increasing our authorized capital stock, or a merger or sale of substantially all of our assets. As a result of Mr. Rysavy’s control of us, no change of control can occur without Mr. Rysavy’s consent.

Our Class A common shares and our Class B common shares are entitled to receive dividends, if any, as may be declared by our board of directors out of legally available funds. In the event of a liquidation, dissolution or winding up of our Company, our Class A common shares and our Class B common shares are entitled to share ratably in our assets remaining after the payment of all of our debts and other liabilities. Holders of our Class A common shares and our Class B common shares have no preemptive, subscription or redemption rights, and there are no redemption or sinking fund provisions applicable to our Class A common shares or our Class B common shares.

Our Class B common shares may not be transferred unless converted into our Class A common shares, other than certain transfers to affiliates, family members, and charitable organizations. Our Class B common shares are convertible one-for-one into our Class A common shares, at the option of the holder of the Class B common shares. During 2016, 2015 and 2014, we issued shares of our Class A common stock as shown in the table below under our 2009 Long-Term Incentive Plan (the “Plan”). We recorded the shares issued to our directors at their estimated fair value based on the market’s closing price of our stock on the date the shares were issued, which by policy is the last trading day of each quarter in which the services were rendered.

	For the Years Ended December 31,
	2016		2015		2014
Shares issued to independent directors for services    rendered, in lieu of cash compensation		18,638		16,887		19,542
Shares issued to employees upon exercise of stock    options		19,060		33,825		354,926

As of December 31, 2016, we had the following Class A common shares reserved for future issuance:

Conversion of Class B common shares	5,400,000
Awards under the Plan:
Stock options outstanding	522,850
Restricted stock units outstanding	828,344
Total shares reserved for future issuance	6,751,194

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Share-Based Compensation

12 Months Ended

Dec. 31, 2016

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Share-Based Compensation

8. Share-Based Compensation

We issue stock based compensation awards under the Plan. The purpose of the Plan is to advance our interests and those of our shareholders by providing incentives to certain persons who contribute significantly to our strategic and long-term performance objectives and growth. An aggregate of not more than 3 million of our Class A common shares, subject to certain adjustments, may be issued under the Plan, and the Plan terminates no later than April 23, 2019. The exercise price for our options is generally equal to the closing market price of our stock at the date of the grant, and the options normally vest at 2% per month for the 50 months beginning in the eleventh month after the grant date. Follow on option grants begin vesting in the first month after grant. We recognize the compensation expense related to share-based payment awards on a straight-line basis over the requisite service periods of the awards, which are generally five years for employees, and five years for board members.

The determination of the estimated fair value of share-based payment awards on the date of grant using the Black-Scholes option-pricing model is affected by our stock price as well as assumptions regarding a number of complex and subjective variables. We derive the expected terms from the historical behavior of participant groupings. We base expected volatilities on the historical volatility of our stock over the expected term. Our use of historical volatilities is based upon the expectation that future volatility over the expected term is not likely to differ significantly from historical results. We base the risk-free interest rate used in the option valuation model on U.S. Treasury zero-coupon issues with remaining terms similar to the expected term on the options. We estimate forfeitures at the time of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. We primarily use historical data by participant groupings to estimate option forfeitures and record share-based compensation expense only for those awards that are expected to vest.

The following are the variables we used in the Black-Scholes option pricing model to determine the estimated grant date fair value for options granted under the Plan for each of the years presented:

	2016		2015		2014
Expected volatility	36% - 43%		34% - 50%		48% - 59%
Weighted-average volatility		39%		43%		55%
Expected dividends		—%		—%		—%
Expected term (in years)	.35 - 3.8		0.5 - 5.9		1.1 - 7.8
Risk-free rate	0.54% - 1.11%		0.26% - 1.73%		0.14% - 2.37%

In 2015, we commenced issuing restricted stock units (RSUs) under the Plan. The RSUs entitle the recipient to receive one share of Class A common stock for each RSU upon vesting. The RSUs vest with cliff vesting in 5 years, provided that the recipient is still an employee or director of Gaia on such date. The RSUs will be automatically forfeited and of no further force and effect if the vesting conditions are not met. The RSUs are generally priced at market price on the grant date. Under the Plan, during 2016, we have issued 828,344 RSUs, none of which are currently exercisable.

We use intrinsic valuation for RSUs, which due to the nature of these awards, is typically market price of our common stock on the date of grant.

The table below presents a summary of activity under the Plan, as of December 31, 2016, and changes during the year then ended:

	Shares			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value
Outstanding at January 1, 2016		1,478,724		$	6.16
Option grants		315,000			7.66
Restricted stock unit grants		828,344			—
Exercised options		(1,032,174	)		6.01
Cancelled or forfeited options		(238,700	)		6.42
Outstanding at December 31, 2016		1,351,194		$	2.76		6.0	$	7,958,325
Exercisable options at December 31, 2016		121,950		$	6.35		7.8	$	280,553

The table below presents our valuation data for the Plan:

(in thousands, except per share data)	2016		2015		2014
Valuation Data:
Weighted-average fair value (per share)	$	4.92	$	1.86	$	2.98
Total stock-based compensation expense	$	674	$	339	$	280
Total income tax impact on provision	$	551	$	281	$	313

We issue new shares upon the exercise of options and vesting of RSUs, which will occur in 2020 and 2022. We received approximately $1.0 million, $0.2 million and $1.8 million in cash from stock options exercised during 2016, 2015 and 2014, respectively. The total intrinsic value of options exercised during 2016, 2015, and 2014 was $1.8 million, $0.1 million, and $0.9 million, respectively. The total fair value of options vested was $1.3 million, $0.9 million, and $0.6 million during 2016, 2015, and 2014.

As of December 31, 2016, there was $7.3 million of unrecognized cost related to non-vested shared-based compensation arrangements granted under the Plan. We expect that cost to be recognized over a weighted-average period of 4.29 years.

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Income Taxes

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income Taxes

9. Income Taxes

Our provision for income taxes is comprised of the following:

	For the Years Ended December 31,
(in thousands)	2016			2015			2014
Current:
Federal	$	—		$	—		$	—
State		—			(3	)		—
International		—			—			—
Total current		—			(3	)		—
Deferred:
Federal		(5,884	)		—			—
State		(260	)		—			—
International		—			—			—
Total deferred		(6,144	)		—			—
Total income tax benefit	$	(6,144	)	$	(3	)	$	—

Variations from the federal statutory rate are as follows:

(in thousands)	2016			2015			2014
Expected federal income tax expense (benefit) at    statutory rate of 34%	$	(5,755	)	$	(3,068	)	$	(3,348	)
Effect of permanent other differences		212			44			—
Difference in basis for sale of discontinued    operations		(347	)		—			—
State income tax benefit, net of federal benefit tax    assets		(254	)		(135	)		(148	)
Valuation allowance		—			3,156			3,496
Total income tax (benefit) expense	$	(6,144	)	$	(3	)	$	—

Deferred income taxes reflect net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The components of the net accumulated deferred income tax assets (liabilities) as of December 31, 2016 and 2015 are as follows:

	As of December 31,
(in thousands)	2016			2015
Deferred tax assets (liabilities):
Stock-based compensation	$	264		$	1,723
Depreciation and amortization		43			(1,896	)
Section 181 qualified production expense		(2,550	)		(3,563	)
Net operating loss carryforward		—			30,727
Charitable carryforward		—			1,899
Other		737			4,108
Tax credits		953			922
Valuation allowance		—			(33,920	)
Total deferred tax liabilities, net of valuation    allowance	$	(553	)	$	—

The source of income (loss) before income taxes are as follows:

(in thousands)	2016			2015			2014
Domestic	$	(16,926	)	$	(9,022	)	$	(9,846	)
International		—			—			—
	$	(16,926	)	$	(9,022	)	$	(9,846	)

Periodically, we perform assessments of the realization of our net deferred tax assets considering all available evidence, both positive and negative. During 2013, we determined that a full valuation allowance against our deferred tax assets was necessary due to the cumulative loss incurred over the three-year period ended December 31, 2013. Due to the gain on the sale of the Gaiam Brand segment and our expectation of utilizing the majority of our deferred tax assets to offset this gain, we released the valuation allowance in 2016 on these deferred tax assets. We expect to utilize a gross amount of $80.7 million of federal net operating losses and of $30.2 million of state net operating losses during 2016.

We realized $0.8 million and $0.1 million in tax benefits recorded to additional paid-in capital because of the exercise of stock options during 2016 and 2015, respectively. We recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. We measure the tax benefits recognized in the consolidated financial statements from such a position based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. The application of income tax law is inherently complex. Laws and regulations in this area are voluminous and are often ambiguous. As such, we are required to make many subjective assumptions and judgments regarding our income tax exposures. Interpretations of and guidance surrounding income tax law and regulations change over time and may result in changes to our subjective assumptions and judgments which can materially affect amounts recognized in our consolidated balance sheets and consolidated statements of operations.

The result of our assessment of our uncertain tax positions did not have a material impact on our consolidated financial statements. Our federal and state tax returns for all years after 2011 are subject to future examination by tax authorities for all our tax jurisdictions. We recognize interest and penalties related to income tax matters in interest and other income (expense) and corporate, general and administration expenses, respectively.

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Segment Information and Geographic Information

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Segment Information and Geographic Information

10. Segment Information and Geographic Information

Through June 30, 2016, we managed our company and aggregated our operational and financial information in two reportable segments, which were aligned based on their products or services.

Gaia: This segment represented our ongoing business, and the accompanying financial statements show the results of this business segment.  This segment included our subscription video streaming service and the results of our legacy DVD subscription business together with the results of Boulder Road, LLC, which holds our real estate.

Gaiam Brand: This segment represents the operations that were sold during 2016 including our Gaiam branded yoga, fitness, and wellness products. It also included Natural Habitat until May 4, 2016. As discussed above, we completed the sale of the remaining Gaiam Brand business on July 1, 2016. The results of operations of the Gaiam Brand segment are shown as discontinued operations in the accompanying financial statements.

Following the sale of the Gaiam Brand segment on July 1, 2016, our chief operating decision maker reviews operating results on a consolidated basis and we therefore have one reportable segment.

Geographic Information

We have subscribers in the United States and several foreign countries. The major geographic territories are the U.S. and Canada, and are based on the location of the customer. The following represents geographical data for our operations as of and for the years ended December 31, 2016, 2015 and 2014:

(in thousands)	2016		2015		2014
Revenue:
United States	$	13,641	$	10,519	$	8,149
International		3,606		2,940		2,605
	$	17,247	$	13,459	$	10,754

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Discontinued Operations

12 Months Ended

Dec. 31, 2016

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations

11. Discontinued Operations

Sale of the Gaiam Brand segment

On May 4, 2016 we sold our 51.4% equity interest in Natural Habitat, our eco-travel subsidiary, in exchange for $12.85 million in cash, and recognized a gain of $10.3 million.

On July 1, 2016, we sold the assets and liabilities of our Gaiam Brand business in exchange for a gross sale price of $167.0 million and recognized a gain of $114.5 million. Our Gaiam Brand business previously constituted the majority of our consolidated revenues and expenses, and consisted of Gaiam branded yoga, fitness and wellness consumer products, and content (excluding streaming rights).

The Gaiam Brand business and our interest in our eco-travel subsidiary constituted all the assets and liabilities of our Gaiam Brand segment.

Discontinued Operations

The assets and liabilities, operating results, and cash flows of our Gaiam Brand segment are presented as discontinued operations, separate from our continuing operations, for all periods presented in these consolidated financial statements and footnotes, unless otherwise indicated. Discontinued operating results for 2015 also include legal expenses associated with the sale of our former DVD distribution business to Cinedigm. We were involved in arbitration with Cinedigm associated with the sale, which was settled during 2015.

The major components of assets and liabilities of our discontinued operations were as follows

	As of December 31,
(in thousands)	2016		2015
Current assets:
Cash	$	—	$	12,605
Accounts receivable, net		—		26,441
Inventory, less allowances		—		17,302
Other current assets		—		12,512
Total current assets of discontinued operations	$	—	$	68,860
Property, equipment and media library, net		—		6,237
Goodwill and other intangibles, net		—		5,497
Other assets		—		3,599
Total noncurrent assets of discontinued    operations	$	—	$	15,333
Current liabilities:
Accounts payable and accrued liabilities		—		32,214
Total current liabilities of discontinued    operations	$	—	$	32,214

The income from discontinued operations amounts as reported on our consolidated statements of operations was comprised of the following amounts:

	Years Ended December 31,
(in thousands)	2016			2015			2014
Net revenue	$	52,627		$	174,559		$	158,456
Cost of goods sold		32,975			100,652			91,670
Gross profit		19,652			73,907			66,786
Operating expenses		33,641			73,118			64,623
Income (loss) from operations		(13,989	)		789			2,163
Other (expense) income		234			(1,560	)		(55	)
Income (loss) before income taxes and    noncontrolling interest		(13,755	)		(771	)		2,108
Income tax expense (benefit)		(4,831	)		1,222			1,219
Loss from discontinued operations attributable to    the non-controlling interest, net of tax		(310	)		(694	)		(959	)
Loss from the operation of discontinued    operations		(9,234	)		(2,687	)		(70	)
Gain on disposal of discontinued operations:
Gain on sale of Gaiam Brand segment		124,826			—			—
Write-off of assets impacted by, but not included    in sale		3,740			—			—
Income tax expense		14,004			—			—
Income (loss) from discontinued operations, net of    tax	$	97,848		$	(2,687	)	$	(70	)

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Quarterly Results of Operations (Unaudited)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Information Disclosure [Abstract]

Quarterly Results of Operations (Unaudited)

12. Quarterly Results of Operations (Unaudited)

The following tables set forth our unaudited results of operations for each of the quarters in 2016 and 2015.

	Year 2016 Quarters Ended
(in thousands, except per share data)	March 31			June 30			September30			December31
Net revenue	$	3,830		$	4,198		$	4,462		$	4,757
Gross profit		3,117			3,451			3,762			4,075
Loss from continuing operations		(4,125	)		(3,085	)		(151	)		(3,421	)
Income (loss) from discontinued operations		(3,499	)		646			100,595			106
Net income (loss)		(7,624	)		(2,439	)		100,444			(3,315	)
Basic and diluted net income (loss) per share	$	(0.31	)	$	(0.10	)	$	6.64		$	(0.22	)
Weighted average shares outstanding - basic and    diluted		24,531			24,580			15,138			15,148

	Year 2015 Quarters Ended
(in thousands, except per share data)	March 31			June 30			September30 (a)			December 31
Net revenue	$	3,106		$	3,285		$	3,501		$	3,567
Gross profit		2,444			2,595			2,893			2,930
Loss from continuing operations		(3,036	)		(1,960	)		(660	)		(3,363	)
Income (loss) from discontinued operations		(856	)		843			(8,154	)		5,480
Net income (loss)		(3,892	)		(1,117	)		(8,814	)		2,117
Basic and diluted net income (loss) per share	$	(0.16	)	$	(0.05	)	$	(0.36	)	$	0.09
Weighted average shares outstanding - basic and    diluted		24,490			24,610			24,604			24,626

(a) During the third quarter of 2015, we focused on operating the Gaia segment profitably for a quarter. Excluding allocated corporate costs and transaction related items, we achieved profitability during this quarter of $0.2 million.

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Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Cash

Cash

Cash represents on-demand accounts with financial institutions that are denominated in U.S. dollars. We consider investments in financial instruments purchased with an original maturity of 90 days or less to be cash equivalents. We also classify amounts in transit from payment processors for customer credit card and debit card transactions as cash.

Property and Equipment

Property and Equipment

We state property and equipment at cost less accumulated depreciation and amortization. We include in property and equipment the cost of internal-use software, including software used in connection with our websites. We expense all costs related to the development of internal-use software other than those incurred during the application development stage. We capitalize the costs we incur during the application development stage and amortize them over the estimated useful life of the software, which is typically three years. We compute depreciation of property and equipment on the straight-line method over estimated useful lives, generally 3 to 45 years. We amortize leasehold and building improvements over the shorter of the estimated useful lives of the assets or the remaining term of the lease or remaining life of the building, respectively. Depreciation expense is included in Selling and operating expense, and Corporate, general and administration expense in the accompanying statements of operations.

Media Library

Media Library

Media library represents the lower of unamortized cost or net realizable value of digital media content acquired through asset purchases, capitalized costs to produce our proprietary media content including salary and overhead costs of our in-house production team, rights obtained through license arrangements and business combinations.

We amortize our media library in cost of streaming on a straight-line basis over the shorter of the license period or the estimated useful life of the titles, which typically ranges from 12 to 90 months.  The amortization period begins with the first month of availability on our service.

Our media library is reviewed for impairment when an event or change in circumstances indicates that the carrying amount of the media library may not be recoverable.  Recoverability of the media library is measured by a comparison of the carrying amount of the media library to estimated undiscounted future cash flows expected to be generated by the media library.  If the carrying amount of the media library exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying value of the media library exceeds its fair value.

Goodwill

Goodwill

Goodwill represents the excess of the purchase consideration over the estimated fair value of assets acquired less liabilities assumed in a business acquisition. We have only one reporting unit; therefore, goodwill is assessed at the enterprise level.  We review goodwill for impairment annually on December 31. We have the option of first assessing qualitative factors to determine whether events and circumstances indicate that it is more likely than not that the fair value of a goodwill is less than its carrying amount. If it is determined that the estimated fair value of goodwill is more likely than not greater than the carrying amount of goodwill, then the two-step impairment test is unnecessary. If it is determined that the two-step impairment test is necessary, then for step one, we compare the estimated fair value of goodwill with its carrying amount, including goodwill. If the estimated fair value of goodwill exceeds its carrying amount, we consider the goodwill not impaired. If the carrying amount of goodwill exceeds its estimated fair value, we perform the second step of the goodwill impairment test to measure the amount of impairment loss. We use either a comparable market approach or a traditional present value method to test for potential impairment. The process of evaluating the potential impairment of goodwill is highly subjective and requires significant judgment at many points during the analysis. Application of alternative assumptions and definitions could yield significantly different results. During 2016, 2015 and 2014, no impairment of goodwill was indicated.

Long-Lived Assets

Long-Lived Assets

We evaluate the carrying value of long-lived assets held and used, other than goodwill, when events or changes in circumstances indicate the carrying value may not be recoverable. We consider the carrying value of a long-lived asset impaired when the total projected undiscounted cash flows from such asset are separately identifiable and are less than the carrying value. We recognize a loss based on the amount by which the carrying value exceeds the estimated fair value of the long-lived asset. We determine the estimated fair value primarily using the projected cash flows from the asset discounted at a rate commensurate with the risk involved. During 2016, 2015 and 2014, no impairment of long-lived assets was recognized.

Income Taxes

Income Taxes

We provide for income taxes pursuant to the liability method. The liability method requires recognition of deferred income taxes based on temporary differences between financial reporting and income tax bases of assets and liabilities, using current enacted income tax rates and regulations. These differences will result in taxable income or deductions in future years when the reported amount of the asset or liability is recovered or settled, respectively. Considerable judgment is required in determining when these events may occur and whether recovery of an asset, including the utilization of a net operating loss or other carryforward prior to its expiration, is more likely than not.

Revenue Recognition

Revenue Recognition

Streaming revenues consist primarily of subscription fees paid by our streaming customers. DVD subscription and other revenues consist of subscription fees paid by our DVD customers and rental income from tenant leases.  We recognize revenues when the following four basic criteria are met: (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred or services have been rendered; (iii) the seller’s price to the buyer is fixed or determinable; and (iv) collectability is reasonably assured.  We recognize amounts billed to customers for postage and handling as revenues at the same time we recognize the revenues arising from the sale.  We present revenues net of taxes collected from customers.  Streaming revenues are recognized ratably over the subscription term.  Deferred revenues consist of subscription fees collected from customers that have not been earned.

Marketing

Marketing

Marketing costs consist primarily of advertising expenses, which include promotional activities such as online advertising and public relations expenditures.  Advertising costs are expensed as incurred. During 2016, 2015, and 2014 we expensed $13.2 million, $5.5 million, and $4.6 million, respectively.

Share-Based Compensation

Share-Based Compensation

We recognize compensation cost for share-based awards based on the estimated fair value of the award on date of grant. We measure compensation cost at the grant date based on the estimated fair value of the award and recognize compensation cost upon the probable attainment of a specified performance condition over the estimated performance period or for time based awards over the service period. We use the Black-Scholes option and intrinsic valuation model to estimate the fair value of the award. In estimating this fair value, we use certain assumptions, as disclosed in Note 8, consisting of the expected life of the option, risk-free interest rate, dividend yield, and volatility. The use of a different estimate for any one of these assumptions could have a material impact on the amount of calculated compensation expense.

Defined Contribution Plan

Defined Contribution Plan

We have adopted a defined contribution retirement plan under Section 401(k) of the Internal Revenue Code of 1986, as amended (“Internal Revenue Code”), which covers substantially all employees. Eligible employees may contribute amounts to the plan, via payroll withholding, subject to certain limitations. The 401(k) plan permits, but does not require, us to make additional matching contributions to the 401(k) plan on behalf of all participants in the 401(k) plan. We match 50% of an employee’s contribution, up to an annual maximum matching contribution of $1,500. We made matching contributions to the 401(k) plan of $82,000, $56,000, and $42,000 in each of the years ended December 31, 2016, 2015, and 2014, respectively.

Fair Value Measurements

Fair Value Measurements

Fair value represents the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Assets and liabilities are valued based upon observable and non-observable inputs. Valuations using Level 1 inputs are based on unadjusted quoted prices that are available in active markets for the identical assets or liabilities at the measurement date. Level 2 inputs utilize significant other observable inputs available at the measurement date, other than quoted prices included in Level 1, either directly or indirectly; and valuations using Level 3 inputs are based on significant unobservable inputs that cannot be corroborated by observable market data and reflect the use of significant management judgment. The carrying amounts of our cash, accounts receivable, accounts payable and other current liabilities approximate their fair values.

Net Income (Loss) Per Share

Net Income (Loss) Per Share

Basic net income (loss) per share excludes any dilutive effects of outstanding stock awards. We compute basic net income (loss) per share using the weighted average number of shares of common stock outstanding during the period. We compute diluted net income (loss) per share using the weighted average number of shares of common stock and common stock equivalents outstanding during the period. We excluded common stock equivalents of 910,000, 954,000, and 725,000 from the computation of diluted net income (loss) per share for 2016, 2015 and 2014, respectively, because their effect was antidilutive.

Investments

Investments

Our cost method investments are carried at cost and adjusted for other-than-temporary declines in fair value.

We evaluate our investments for impairments annually and when factors indicate that a significant decrease in value has occurred. Variables considered in making such assessments may include near-term prospects of the investees and the investees’ capital structure, as well as other economic variables which reflect assumptions market participants may use in pricing these assets. If an investment is deemed to have experienced an other-than-temporary decline below its cost basis, we reduce the carrying amount of the investment to its quoted or estimated fair value, as applicable, and establish a new cost basis for the investment. The Company did not record any impairment charges on our cost method investments during the years 2016, 2015, or 2014.

Use of Estimates and Reclassifications

Use of Estimates and Reclassifications

The preparation of financial statements in accordance with GAAP requires us to make estimates and assumptions that affect the amounts reported in the accompanying financial statements and disclosures. Although we base these estimates on our best knowledge of current events and actions that we may undertake in the future, actual results may be different from the estimates. We have made certain reclassifications to prior period amounts to conform to the current period presentations.

Accounting Pronouncements Adopted in 2016

Accounting Pronouncements Adopted in 2016

The Financial Accounting Standards Board (“FASB”) has issued Accounting Standards Update (“ASU”) No. 2015-17, Income Taxes - Balance Sheet Classification of Deferred Taxes (Topic 740). The amendments under the new guidance require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The guidance is effective for consolidated financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Earlier application is permitted for all entities as of the beginning of an interim or annual reporting period. We adopted this guidance effective April 1, 2016, and it did not have a material impact on our reported financial position or results of operations.

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement.  The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available.  Our preliminary assessment is that we do not expect the new standard to have a material impact on our reported financial position or results of operations.

In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). The new standard supersedes most previous revenue recognition rules, and will become effective for us in the first quarter of 2018. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects in exchange for those goods or services. Our revenue transactions typically consist of one distinct, fixed-price performance obligation which is delivered to the customer at a single point in time, or over a subscription period. We are monitoring the evolving interpretations and implementation guidance.  Our preliminary assessment is that we do not expect the new standard to have a material impact on our reported financial position or results of operations.

In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting, which amends Topic 718, Compensation – Stock Compensation. ASU No. 2016-09 simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. ASU No. 2016-09 is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. We will adopt ASU No. 2016-09 in the first quarter of 2017 and the impact of adoption of the ASU on our consolidated financial statements will not be material.

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Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Future Depreciation and Amortization

Future depreciation and amortization consists of the following:

(in thousands)
2017	$	3,985
2018		3,708
2019		2,897
2020		1,965
2021		1,697
Thereafter		10,676
	$	24,928

Building and Land [Member]

Property and Equipment, Stated at Lower of Cost or Estimated Fair Value

Building and Land, stated at lower of cost or estimated fair value, consists of the following as of December 31:

(in thousands)	2016			2015
Land	$	4,829		$	4,829
Building		16,874			17,699
		21,703			22,528
Accumulated depreciation and amortization		(4,807	)		(4,742	)
	$	16,896		$	17,786

Software, Equipment and Media Library [Member]

Property and Equipment, Stated at Lower of Cost or Estimated Fair Value

Software, equipment and media library stated at lower of cost or estimated fair value, consists of the following as of December 31:

(in thousands)	2016			2015
Website development costs and other software	$	4,421		$	5,002
Studio, computer and telephone equipment		693			435
Media library		11,486			10,192
		16,600			15,629
Accumulated depreciation and amortization		(3,739	)		(3,891	)
	$	12,861		$	11,738

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Investments and Other Assets (Tables)

12 Months Ended

Dec. 31, 2016

Investments And Other Assets [Abstract]

Schedule of Other Assets

Other assets consist of the following as of December 31:

(in thousands)	2016		2015
Cost method investments	$	10,000	$	—
Other assets		946		1,756
	$	10,946	$	1,756

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Accounts Payable and Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2016

Payables And Accruals [Abstract]

Components of Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of the following as of December 31:

(in thousands)	2016		2015
Accounts payable	$	2,054	$	4,187
Accrued compensation		844		394
Accrued expenses		3,774		1,500
	$	6,672	$	6,081

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Equity (Tables)

12 Months Ended

Dec. 31, 2016

Stockholders Equity Note [Abstract]

Schedule of Issued Shares of Class A common stock Under 2009 Long-Term Incentive Plan

During 2016, 2015 and 2014, we issued shares of our Class A common stock as shown in the table below under our 2009 Long-Term Incentive Plan (the “Plan”). We recorded the shares issued to our directors at their estimated fair value based on the market’s closing price of our stock on the date the shares were issued, which by policy is the last trading day of each quarter in which the services were rendered.

	For the Years Ended December 31,
	2016		2015		2014
Shares issued to independent directors for services    rendered, in lieu of cash compensation		18,638		16,887		19,542
Shares issued to employees upon exercise of stock    options		19,060		33,825		354,926

Class A Common Shares Reserved for Future Issuance

As of December 31, 2016, we had the following Class A common shares reserved for future issuance:

Conversion of Class B common shares	5,400,000
Awards under the Plan:
Stock options outstanding	522,850
Restricted stock units outstanding	828,344
Total shares reserved for future issuance	6,751,194

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Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2016

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Variables Used in Black-Scholes Option Pricing Model to Determine Estimated Grant Date Fair Value for Options Granted

The following are the variables we used in the Black-Scholes option pricing model to determine the estimated grant date fair value for options granted under the Plan for each of the years presented:

	2016		2015		2014
Expected volatility	36% - 43%		34% - 50%		48% - 59%
Weighted-average volatility		39%		43%		55%
Expected dividends		—%		—%		—%
Expected term (in years)	.35 - 3.8		0.5 - 5.9		1.1 - 7.8
Risk-free rate	0.54% - 1.11%		0.26% - 1.73%		0.14% - 2.37%

Summary of Activity

The table below presents a summary of activity under the Plan, as of December 31, 2016, and changes during the year then ended:

	Shares			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value
Outstanding at January 1, 2016		1,478,724		$	6.16
Option grants		315,000			7.66
Restricted stock unit grants		828,344			—
Exercised options		(1,032,174	)		6.01
Cancelled or forfeited options		(238,700	)		6.42
Outstanding at December 31, 2016		1,351,194		$	2.76		6.0	$	7,958,325
Exercisable options at December 31, 2016		121,950		$	6.35		7.8	$	280,553

Summary of Valuation Data

The table below presents our valuation data for the Plan:

(in thousands, except per share data)	2016		2015		2014
Valuation Data:
Weighted-average fair value (per share)	$	4.92	$	1.86	$	2.98
Total stock-based compensation expense	$	674	$	339	$	280
Total income tax impact on provision	$	551	$	281	$	313

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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Provision for Income Taxes

Our provision for income taxes is comprised of the following:

	For the Years Ended December 31,
(in thousands)	2016			2015			2014
Current:
Federal	$	—		$	—		$	—
State		—			(3	)		—
International		—			—			—
Total current		—			(3	)		—
Deferred:
Federal		(5,884	)		—			—
State		(260	)		—			—
International		—			—			—
Total deferred		(6,144	)		—			—
Total income tax benefit	$	(6,144	)	$	(3	)	$	—

Variations from Federal Statutory Rate

Variations from the federal statutory rate are as follows:

(in thousands)	2016			2015			2014
Expected federal income tax expense (benefit) at    statutory rate of 34%	$	(5,755	)	$	(3,068	)	$	(3,348	)
Effect of permanent other differences		212			44			—
Difference in basis for sale of discontinued    operations		(347	)		—			—
State income tax benefit, net of federal benefit tax    assets		(254	)		(135	)		(148	)
Valuation allowance		—			3,156			3,496
Total income tax (benefit) expense	$	(6,144	)	$	(3	)	$	—

Components of Net Accumulated Deferred Income Tax Assets (Liabilities)

The components of the net accumulated deferred income tax assets (liabilities) as of December 31, 2016 and 2015 are as follows:

	As of December 31,
(in thousands)	2016			2015
Deferred tax assets (liabilities):
Stock-based compensation	$	264		$	1,723
Depreciation and amortization		43			(1,896	)
Section 181 qualified production expense		(2,550	)		(3,563	)
Net operating loss carryforward		—			30,727
Charitable carryforward		—			1,899
Other		737			4,108
Tax credits		953			922
Valuation allowance		—			(33,920	)
Total deferred tax liabilities, net of valuation    allowance	$	(553	)	$	—

Source of Income (Loss) Before Income Taxes

The source of income (loss) before income taxes are as follows:

(in thousands)	2016			2015			2014
Domestic	$	(16,926	)	$	(9,022	)	$	(9,846	)
International		—			—			—
	$	(16,926	)	$	(9,022	)	$	(9,846	)

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Segment Information and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Geographical Data for Operations

The following represents geographical data for our operations as of and for the years ended December 31, 2016, 2015 and 2014:

(in thousands)	2016		2015		2014
Revenue:
United States	$	13,641	$	10,519	$	8,149
International		3,606		2,940		2,605
	$	17,247	$	13,459	$	10,754

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Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2016

Discontinued Operations And Disposal Groups [Abstract]

Major Components of Assets and Liabilities of Discontinued Operations

The major components of assets and liabilities of our discontinued operations were as follows

	As of December 31,
(in thousands)	2016		2015
Current assets:
Cash	$	—	$	12,605
Accounts receivable, net		—		26,441
Inventory, less allowances		—		17,302
Other current assets		—		12,512
Total current assets of discontinued operations	$	—	$	68,860
Property, equipment and media library, net		—		6,237
Goodwill and other intangibles, net		—		5,497
Other assets		—		3,599
Total noncurrent assets of discontinued    operations	$	—	$	15,333
Current liabilities:
Accounts payable and accrued liabilities		—		32,214
Total current liabilities of discontinued    operations	$	—	$	32,214

Income from Discontinued Operations Amounts as Reported on Consolidated Statements of Operations

The income from discontinued operations amounts as reported on our consolidated statements of operations was comprised of the following amounts:

	Years Ended December 31,
(in thousands)	2016			2015			2014
Net revenue	$	52,627		$	174,559		$	158,456
Cost of goods sold		32,975			100,652			91,670
Gross profit		19,652			73,907			66,786
Operating expenses		33,641			73,118			64,623
Income (loss) from operations		(13,989	)		789			2,163
Other (expense) income		234			(1,560	)		(55	)
Income (loss) before income taxes and    noncontrolling interest		(13,755	)		(771	)		2,108
Income tax expense (benefit)		(4,831	)		1,222			1,219
Loss from discontinued operations attributable to    the non-controlling interest, net of tax		(310	)		(694	)		(959	)
Loss from the operation of discontinued    operations		(9,234	)		(2,687	)		(70	)
Gain on disposal of discontinued operations:
Gain on sale of Gaiam Brand segment		124,826			—			—
Write-off of assets impacted by, but not included    in sale		3,740			—			—
Income tax expense		14,004			—			—
Income (loss) from discontinued operations, net of    tax	$	97,848		$	(2,687	)	$	(70	)

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Quarterly Results of Operations (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data

The following tables set forth our unaudited results of operations for each of the quarters in 2016 and 2015.

	Year 2016 Quarters Ended
(in thousands, except per share data)	March 31			June 30			September30			December31
Net revenue	$	3,830		$	4,198		$	4,462		$	4,757
Gross profit		3,117			3,451			3,762			4,075
Loss from continuing operations		(4,125	)		(3,085	)		(151	)		(3,421	)
Income (loss) from discontinued operations		(3,499	)		646			100,595			106
Net income (loss)		(7,624	)		(2,439	)		100,444			(3,315	)
Basic and diluted net income (loss) per share	$	(0.31	)	$	(0.10	)	$	6.64		$	(0.22	)
Weighted average shares outstanding - basic and    diluted		24,531			24,580			15,138			15,148

	Year 2015 Quarters Ended
(in thousands, except per share data)	March 31			June 30			September30 (a)			December 31
Net revenue	$	3,106		$	3,285		$	3,501		$	3,567
Gross profit		2,444			2,595			2,893			2,930
Loss from continuing operations		(3,036	)		(1,960	)		(660	)		(3,363	)
Income (loss) from discontinued operations		(856	)		843			(8,154	)		5,480
Net income (loss)		(3,892	)		(1,117	)		(8,814	)		2,117
Basic and diluted net income (loss) per share	$	(0.16	)	$	(0.05	)	$	(0.36	)	$	0.09
Weighted average shares outstanding - basic and    diluted		24,490			24,610			24,604			24,626

(a) During the third quarter of 2015, we focused on operating the Gaia segment profitably for a quarter. Excluding allocated corporate costs and transaction related items, we achieved profitability during this quarter of $0.2 million.

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Organization, Nature of Operations, and Principles of Consolidation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended	12 Months Ended
	May 10, 2016	Jul. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	May 04, 2016
Restructuring Cost And Reserve [Line Items]
Percentage of digital streaming exclusively available for subscribers			90.00%
Entity Incorporation, Date of Incorporation			Jul. 07, 1988
Payments of dividend, non-controlling interest			$ 1,944	$ 486	$ 150
Non-controlling interest decreased due to payments of dividend			$ 1,944
Maximum number of common stock and vested stock options for tender offer	12,000,000
Expiration date of the offer			Jul. 01, 2016
Stock Option [Member]
Restructuring Cost And Reserve [Line Items]
Repurchase of common stock, per share amount	$ 7.75
Repurchase of common stock, shares		842,114
Payments for repurchase of equity		$ 1,400
Class A Common Stock [Member]
Restructuring Cost And Reserve [Line Items]
Repurchase of common stock, per share amount	$ 7.75
Repurchase of common stock, shares		9,636,848
Payments for repurchase of equity		$ 74,700
Natural Habitat, Inc. [Member]
Restructuring Cost And Reserve [Line Items]
Percentage of noncontrolling interest in subsidiaries			51.40%			51.40%
Payments of dividend, non-controlling interest			$ 4,000	1,000	300
Non-controlling interest decreased due to payments of dividend			$ 1,900	$ 500	$ 200
Gaiam Brand Segment [Member]
Restructuring Cost And Reserve [Line Items]
Disposal date			Jul. 01, 2016

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Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016 USD ($) Segment shares	Dec. 31, 2015 USD ($) shares	Dec. 31, 2014 USD ($) shares
Significant Accounting Policies [Line Items]
Amortization period description	The amortization period begins with the first month of availability on our service.
Number of reporting unit | Segment	1
Impairment of goodwill	$ 0	$ 0	$ 0
Impairment of long-lived assets	0	0	0
Advertising expense	$ 13,200,000	$ 5,500,000	$ 4,600,000
Defined contribution plan percentage employee's matching contribution	50.00%
Defined contribution plan maximum annual matching contribution amount	$ 1,500
Common stock shares excluded from computation of dilutive earnings per share | shares	910,000	954,000	725,000
Impairment charges on cost method investments	$ 0	$ 0	$ 0
Defined Contribution Plan 401 (k) [Member]
Significant Accounting Policies [Line Items]
Defined contribution plan annual matching contribution amount	$ 82,000	$ 56,000	$ 42,000
Website Development Costs and Other Software [Member]
Significant Accounting Policies [Line Items]
Estimated useful life of property and equipment	3 years
Minimum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life of property and equipment	3 years
License period or estimated useful life of media library	12 months
Maximum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life of property and equipment	45 years
License period or estimated useful life of media library	90 months

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Property and Equipment - Property and Equipment, Stated at Lower of Cost or Estimated Fair Value (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 4,829	$ 4,829
Building [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	16,874	17,699
Building and Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	21,703	22,528
Accumulated depreciation and amortization	(4,807)	(4,742)
Property and equipment, net	16,896	17,786
Website Development Costs and Other Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	4,421	5,002
Studios, Computer and Telephone Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	693	435
Media Library, Net [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	11,486	10,192
Software, Equipment and Media Library [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	16,600	15,629
Accumulated depreciation and amortization	(3,739)	(3,891)
Property and equipment, net	$ 12,861	$ 11,738

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Property and Equipment - Schedule of Future Depreciation and Amortization (Detail) $ in Thousands	Dec. 31, 2016 USD ($)
Property Plant And Equipment [Abstract]
2017	$ 3,985
2018	3,708
2019	2,897
2020	1,965
2021	1,697
Thereafter	10,676
Future depreciation and amortization expense	$ 24,928

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Investments and Other Assets - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2016
Schedule of Cost-method Investments [Line Items]
Purchase of investments		$ 10,000
Colorado Corporation [Member]
Schedule of Cost-method Investments [Line Items]
Cost method investment, ownership percentage	10.00%
Purchase of investments	$ 10,000

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Investments and Other Assets - Schedule of Other Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Other Assets Noncurrent [Abstract]
Cost method investments	$ 10,000
Other assets	946	$ 1,756
Total other assets	$ 10,946	$ 1,756

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Accounts Payable and Accrued Liabilities - Components of Accounts Payable and Accrued Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Payables And Accruals [Abstract]
Accounts payable	$ 2,054	$ 4,187
Accrued compensation	844	394
Accrued expenses	3,774	1,500
Accounts payable and accrued liabilities	$ 6,672	$ 6,081

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Equity - Additional Information (Detail) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Equity [Line Items]
Ownership percentage of common stock shares outstanding of chairman	85.00%
Class B Common Stock Converted Into Class A Common Stock [Member]
Equity [Line Items]
Stock conversion ratio	100.00%
Class B Common Stock [Member]
Equity [Line Items]
Common stock, shares outstanding	5,400,000	5,400,000
Common stock voting rights	ten votes on all matters submitted to a vote of shareholders.
Class B Common Stock [Member] | Board of Directors Chairman [Member]
Equity [Line Items]
Ownership percentage of common stock shares outstanding of chairman	100.00%
Common stock, shares outstanding	5,400,000
Class A Common Stock [Member]
Equity [Line Items]
Common stock, shares outstanding	9,752,531	19,130,681
Common stock voting rights	one vote for each share held on all matters submitted to a vote of shareholders.
Class A Common Stock [Member] | Board of Directors Chairman [Member]
Equity [Line Items]
Common stock, shares outstanding	348,682

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Equity - Schedule of Issued Shares of Class A common stock Under 2009 Long-Term Incentive Plan (Detail) - 2009 Long-Term Incentive Plan [Member] - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Employee Incentive Compensation Plans Disclosures [Line Items]
Shares issued to employees upon exercise of stock options	1,032,174
Class A Common Stock [Member] | Independent Directors Compensation Plan [Member]
Schedule Of Employee Incentive Compensation Plans Disclosures [Line Items]
Shares issued to independent directors for services rendered, in lieu of cash compensation	18,638	16,887	19,542
Class A Common Stock [Member] | Stock Option [Member]
Schedule Of Employee Incentive Compensation Plans Disclosures [Line Items]
Shares issued to employees upon exercise of stock options	19,060	33,825	354,926

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Equity - Class A Common Shares Reserved for Future Issuance (Detail)	Dec. 31, 2016 shares
Class of Stock [Line Items]
Total shares reserved for future issuance	6,751,194
Stock Option [Member]
Class of Stock [Line Items]
Total shares reserved for future issuance	522,850
Restricted Stock Units [Member]
Class of Stock [Line Items]
Total shares reserved for future issuance	828,344
Class B Common Stock Converted Into Class A Common Stock [Member]
Class of Stock [Line Items]
Total shares reserved for future issuance	5,400,000

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Share-Based Compensation - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Rate at which options vest and become exercisable per month	2.00%
Period over which options vest and become exercisable	50 months
Cash from stock options exercised	$ 1.0	$ 0.2	$ 1.8
Total intrinsic value of options exercised	1.8	0.1	0.9
Total fair value of option vested	$ 1.3	$ 0.9	$ 0.6
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise of options in year	2020
Vesting of RSUs in year	2020
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise of options in year	2022
Vesting of RSUs in year	2022
2009 Long-Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan termination date	Apr. 23, 2019
Unrecognized cost related to nonvested shared-based compensation	$ 7.3
Expected cost to be recognized over a weighted-average period	4 years 3 months 15 days
2009 Long-Term Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award	The RSUs entitle the recipient to receive one share of Class A common stock for each RSU upon vesting. The RSUs vest with cliff vesting in 5 years, provided that the recipient is still an employee or director of Gaia on such date.
Restricted stock units vesting term	5 years
Restricted stock units issued	828,344
Restricted stock units currently exercisable	0
2009 Long-Term Incentive Plan [Member] | Class A Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares that may be issued	3,000,000
Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to share-based payment awards	5 years
Board Members [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to share-based payment awards	5 years

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Share-Based Compensation - Variables Used in Black-Scholes Option Pricing Model to Determine Estimated Grant Date Fair Value for Options Granted (Detail)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility, minimum	36.00%	34.00%	48.00%
Expected volatility, maximum	43.00%	50.00%	59.00%
Weighted-average volatility	39.00%	43.00%	55.00%
Risk-free rate, minimum	0.54%	0.26%	0.14%
Risk-free rate, maximum	1.11%	1.73%	2.37%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	4 months 6 days	6 months	1 year 1 month 6 days
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	3 years 9 months 18 days	5 years 10 months 24 days	7 years 9 months 18 days

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Share-Based Compensation - Summary of Activity (Detail) - 2009 Long-Term Incentive Plan [Member]	12 Months Ended
	Dec. 31, 2016 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at January 1, 2016	1,478,724
Option grants	315,000
Exercised options	(1,032,174)
Cancelled or forfeited options	(238,700)
Outstanding at December 31, 2016	1,351,194
Exercisable options at December 31, 2016	121,950
Weighted Average Exercise Price
Outstanding at January 1, 2016 | $ / shares	$ 6.16
Option grants | $ / shares	7.66
Exercised options | $ / shares	6.01
Cancelled or forfeited options | $ / shares	6.42
Outstanding at December 31, 2016 | $ / shares	2.76
Exercisable options at December 31, 2016 | $ / shares	$ 6.35
Weighted Average Remaining Contractual Life (in years)
Outstanding at December 31, 2016	6 years
Exercisable options at December 31, 2016	7 years 9 months 18 days
Aggregate Intrinsic Value
Outstanding at December 31, 2016 | $	$ 7,958,325
Exercisable options at December 31, 2016 | $	$ 280,553
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock unit grants	828,344

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Share-Based Compensation - Summary of Valuation Data (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	$ 674	$ 339	$ 280
2009 Long-Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average fair value (per share)	$ 4.92	$ 1.86	$ 2.98
Total stock-based compensation expense	$ 674	$ 339	$ 280
Total income tax impact on provision	$ 551	$ 281	$ 313

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Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Current:
State		$ (3)
Total current		(3)
Deferred:
Federal	$ (5,884)
State	(260)
Total deferred	(6,144)
Total income tax benefit	$ (6,144)	$ (3)

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Income Taxes - Variations from Federal Statutory Rate (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Expected federal income tax expense (benefit) at statutory rate of 34%	$ (5,755)	$ (3,068)	$ (3,348)
Effect of permanent other differences	212	44
Difference in basis for sale of discontinued operations	(347)
State income tax benefit, net of federal benefit tax assets	(254)	(135)	(148)
Valuation allowance		3,156	$ 3,496
Total income tax benefit	$ (6,144)	$ (3)

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Income Taxes - Variations from Federal Statutory Rate (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Expected federal income tax expense (benefit), statutory rate	34.00%	34.00%	34.00%

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Income Taxes - Components of Net Accumulated Deferred Income Tax Assets (Liabilities) (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets (liabilities):
Stock-based compensation	$ 264	$ 1,723
Depreciation and amortization	43
Depreciation and amortization		(1,896)
Section 181 qualified production expense	(2,550)	(3,563)
Net operating loss carryforward		30,727
Charitable carryforward		1,899
Other	737	4,108
Tax credits	953	922
Valuation allowance		$ (33,920)
Total deferred tax liabilities, net of valuation allowance	$ (553)

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Income Taxes - Source of Income (Loss) Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Domestic	$ (16,926)	$ (9,022)	$ (9,846)
Loss before income taxes	$ (16,926)	$ (9,022)	$ (9,846)

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Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Line Items]
Tax benefits recorded to additional paid-in capital because of the exercise of stock options	$ 0.8	$ 0.1
Federal [Member]
Income Taxes [Line Items]
Net operating loss	80.7
State [Member]
Income Taxes [Line Items]
Net operating loss	$ 30.2

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Segment Information and Geographic Information - Additional Information (Detail) - Segment		6 Months Ended
	Jul. 02, 2016	Jun. 30, 2016
Segment Reporting [Abstract]
Number of reportable segments	1	2

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Segment Information and Geographic Information - Geographical Data for Operations (Detail) - USD ($) $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	[1]	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue:
Net revenues	$ 4,757	$ 4,462	$ 4,198	$ 3,830	$ 3,567	$ 3,501		$ 3,285	$ 3,106	$ 17,247	$ 13,459	$ 10,754
United States [Member]
Revenue:
Net revenues										13,641	10,519	8,149
International [Member]
Revenue:
Net revenues										$ 3,606	$ 2,940	$ 2,605

[1] During the third quarter of 2015, we focused on operating the Gaia segment profitably for a quarter. Excluding allocated corporate costs and transaction related items, we achieved profitability during this quarter of $0.2 million.

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Discontinued Operations - Additional Information (Detail) - USD ($) $ in Thousands			12 Months Ended
	Jul. 02, 2016	May 04, 2016	Dec. 31, 2016	Jul. 01, 2016
Natural Habitat, Inc. [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of noncontrolling interest in subsidiaries		51.40%	51.40%
Gain (loss) on disposal of discontinued operations		$ 10,300
Gaiam Brand Segment [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) on disposal of discontinued operations	$ 114,500		$ 124,826
Gross sale price of assets and liabilities of discontinued operations				$ 167,000
Gaiam Brand Segment [Member] | Natural Habitat, Inc. [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of subsidiary		$ 12,850

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Discontinued Operations - Major Components of Assets and Liabilities of Discontinued Operations (Detail) $ in Thousands	Dec. 31, 2015 USD ($)
Current assets:
Cash	$ 12,605
Accounts receivable, net	26,441
Inventory, less allowances	17,302
Other current assets	12,512
Total current assets of discontinued operations	68,860
Property, equipment and media library, net	6,237
Goodwill and other intangibles, net	5,497
Other assets	3,599
Total noncurrent assets of discontinued operations	15,333
Current liabilities:
Accounts payable and accrued liabilities	32,214
Total current liabilities of discontinued operations	$ 32,214

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Discontinued Operations - Income from Discontinued Operations Amounts as Reported on Consolidated Statements of Operations (Detail) - USD ($) $ in Thousands		3 Months Ended									12 Months Ended
	Jul. 02, 2016	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	[1]	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss from discontinued operations attributable to the non-controlling interest, net of tax												$ 694	$ 959
Gain on disposal of discontinued operations:
Income (loss) from discontinued operations, net of tax		$ 106	$ 100,595	$ 646	$ (3,499)	$ 5,480	$ (8,154)		$ 843	$ (856)	$ 97,848	(2,687)	(70)
Gaiam Brand Segment [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net revenue											52,627	174,559	158,456
Cost of goods sold											32,975	100,652	91,670
Gross profit											19,652	73,907	66,786
Operating expenses											33,641	73,118	64,623
Income (loss) from operations											(13,989)	789	2,163
Other (expense) income											234	(1,560)	(55)
Income (loss) before income taxes and noncontrolling interest											(13,755)	(771)	2,108
Income tax expense (benefit)											(4,831)	1,222	1,219
Loss from discontinued operations attributable to the non-controlling interest, net of tax											(310)	(694)	(959)
Loss from the operation of discontinued operations											(9,234)	(2,687)	(70)
Gain on disposal of discontinued operations:
Gain on disposal of discontinued operations	$ 114,500										124,826
Write-off of assets impacted by, but not included in sale											3,740
Income tax expense											14,004
Income (loss) from discontinued operations, net of tax											$ 97,848	$ (2,687)	$ (70)

[1] During the third quarter of 2015, we focused on operating the Gaia segment profitably for a quarter. Excluding allocated corporate costs and transaction related items, we achieved profitability during this quarter of $0.2 million.

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Quarterly Results of Operations (Unaudited) - Quarterly Financial Data (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	[1]	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Net revenue	$ 4,757	$ 4,462	$ 4,198	$ 3,830	$ 3,567	$ 3,501		$ 3,285	$ 3,106	$ 17,247	$ 13,459	$ 10,754
Gross profit	4,075	3,762	3,451	3,117	2,930	2,893		2,595	2,444	14,405	10,862	8,719
Loss from continuing operations	(3,421)	(151)	(3,085)	(4,125)	(3,363)	(660)		(1,960)	(3,036)	(10,782)	(9,019)	(9,846)
Income (loss) from discontinued operations	106	100,595	646	(3,499)	5,480	(8,154)		843	(856)	97,848	(2,687)	(70)
Net income (loss)	$ (3,315)	$ 100,444	$ (2,439)	$ (7,624)	$ 2,117	$ (8,814)		$ (1,117)	$ (3,892)	$ 87,066	$ (11,706)	$ (9,916)
Basic and diluted net income (loss) per share	$ (0.22)	$ 6.64	$ (0.10)	$ (0.31)	$ 0.09	$ (0.36)		$ (0.05)	$ (0.16)	$ 4.39	$ (0.48)	$ (0.41)
Weighted average shares outstanding - basic and diluted	15,148	15,138	24,580	24,531	24,626	24,604		24,610	24,490	19,850	24,510	24,228

[1] During the third quarter of 2015, we focused on operating the Gaia segment profitably for a quarter. Excluding allocated corporate costs and transaction related items, we achieved profitability during this quarter of $0.2 million.

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Quarterly Results of Operations (Unaudited) - Quarterly Financial Data (Parenthetical) (Detail) $ in Millions	3 Months Ended
	Sep. 30, 2015 USD ($)
Gaia Segment [Member]
Quarterly Financial Data [Line Items]
Profitability excluding allocated corporate costs and transaction related items	$ 0.2