Acquisitions, Investments and Joint Ventures (Tables)

3 Months Ended

Mar. 31, 2013

Alberta ULC

Estimated Fair Value of Assets Acquired Less Liabilities Assumed

The estimated fair value of the assets acquired is allocated as follows:

Trademarks	$	142,600
License agreements		2,400
Non-compete agreement		940
Goodwill		4,060
	$	150,000

Reconciliation of Cash Paid to Sellers and Fair Value of Sellers Non-Controlling Interest

The following table is a reconciliation of cash paid to sellers and the fair value of the sellers’ non-controlling interest:

Cash paid to sellers	$	76,500
Fair value of 49% non-controlling interest to sellers		73,500
	$	150,000

Lee Cooper

Estimated Fair Value of Assets Acquired Less Liabilities Assumed

The following table is a reconciliation of cash paid to sellers:

(000’s omitted)
Cash paid to sellers by Iconix Brand Group, Inc.	$	72,735
Trademarks	$	69,250
License agreements		850
Goodwill		1,058
Working capital		1,577
	$	72,735