Stockholders’ Equity (Tables)

3 Months Ended

Mar. 31, 2023

Equity [Abstract]

Schedule of Reconciliation of Changes in Stockholders' Equity

The following is a reconciliation of changes in stockholders’ equity for the three months ended March 31, 2023 and 2022:

	Three Months Ended March 31,
	2023		2022
	(In thousands)
Class A common stock
Beginning balance	$	5	$	4
Shares issued	—		—
Ending balance	$	5	$	4
Class B common stock
Beginning balance	$	—	$	1
Redemption of common units of FAH, LLC	—		—
Ending balance	$	—	$	1
Additional paid-in capital
Beginning balance	$	310,807	$	252,505
Equity-based compensation	3,642		3,369
Shares issued for equity-based compensation awards	88		77
Redemption of common units of FAH, LLC	—		4,223
Establishment of liabilities under tax receivable agreement and   related changes to deferred tax assets	—		(84)
Ending balance	$	314,537	$	260,090
Accumulated other comprehensive (loss) income
Beginning balance	$	(2,603)	$	1,078
Foreign currency translation gain (loss), net of tax	938		(936)
Ending balance	$	(1,665)	$	142
Retained earnings
Beginning balance	$	60,015	$	68,050
Net (loss) income attributable to Funko, Inc.	(55,311)		9,882
Ending balance	$	4,704	$	77,932
Non-controlling interests
Beginning balance	$	21,465	$	74,920
Distributions to Continuing Equity Owners	—		(3,408)
Redemption of common units of FAH, LLC	—		(4,223)
Foreign currency translation gain (loss), net of tax	116		(346)
Net (loss) income attributable to non-controlling interests	(5,833)		4,636
Ending balance	$	15,748	$	71,579
Total stockholders’ equity	$	333,329	$	409,748

Schedule of Reconciliation of Changes in Class A and Class B Common Shares Outstanding

The following is a reconciliation of changes in Class A and Class B common shares outstanding for the three months ended March 31, 2023 and 2022:

	Three Months Ended March 31,
	2023	2022
	(In thousands)
Class A common shares outstanding
Beginning balance	47,192	40,088
Shares issued for equity-based compensation awards	134	25
Redemption of common units of FAH, LLC	—	684
Ending balance	47,326	40,797
Class B common shares outstanding
Beginning balance	3,293	10,691
Redemption of common units of FAH, LLC	—	(684)
Ending balance	3,293	10,007
Total Class A and Class B common shares outstanding	50,619	50,804