Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2018

Earnings Per Share [Abstract]

Reconciliation of Weighted Average Shares Used in Calculating Basic and Diluted Earnings Per Share

A reconciliation of weighted average shares used in calculating basic and diluted earnings per share follows:

	Forthe Three Months Ended March 31,
(in thousands)	2018		2017
Basic		59,117		56,964
Effect of convertible notes subject to conversion		23,235		—
Effect of exercise of stock options		—		—
Effect of assumed vesting of restricted stock		—		—
Diluted (restated)		82,352		56,964

Schedule of Impact on Earnings Per Share Calculation

For the Current Quarter and Prior Year Quarter, adjustments to the Company’s redeemable non-controlling interest and effects of potential conversion of the 5.75% Convertible Notes had an impact on the Company’s earnings per share calculation as follows:

	Three Months Ended March 31,
	2018 (restated)			2017
For earnings (loss) per share - basic:
Net income (loss) from continuing operations attributable to Iconix Brand Group, Inc.	$	27,756		$	4,402
Accretion of redeemable non-controlling interest		(2,483	)		(1,026	)
Net income (loss) attributable to Iconix Brand Group, Inc. after accretion of redeemable non- controlling interest for basic earnings (loss) per share		25,273			3,376
Net income (loss) from discontinued    operations attributable to Iconix Brand    Group, Inc.		—			(8,682	)
Net income (loss) attributable to Iconix Brand    Group, Inc. for basic earnings (loss) per share	$	25,273		$	(5,306	)
For earnings (loss) per share - diluted:
Net income (loss) from continuing operations attributable to Iconix Brand Group, Inc.	$	27,756		$	4,402
Effect of potential conversion of 5.75% Convertible Notes		(16,280	)		—
Accretion of redeemable non-controlling interest		(2,483	)		(1,026	)
Net loss attributable to Iconix Brand    Group, Inc. after the effect of potential conversion of 5.75% Convertible Notes and accretion of redeemable non- controlling interest for diluted earnings (loss) per share		8,993			3,376
Net income (loss) from discontinued    operations attributable to Iconix Brand    Group, Inc.		—			(8,682	)
Net loss attributable to Iconix Brand    Group, Inc. for diluted earnings (loss) per share	$	8,993		$	(5,306	)
Earnings (loss) per share - basic:
Continuing operations	$	0.43		$	0.06
Discontinued operations	$	—		$	(0.15	)
Earnings (loss) per share - basic	$	0.43		$	(0.09	)
Earnings (loss) per share - diluted:
Continuing operations	$	0.11		$	0.06
Discontinued operations	$	—		$	(0.15	)
Earnings (loss) per share - diluted	$	0.11		$	(0.09	)
Weighted average number of common shares    outstanding:
Basic		59,117			56,964
Diluted		82,352			56,964