Restatement (Tables)

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2014

Jun. 30, 2014

Sep. 30, 2014

Dec. 31, 2014

Adjustment Previously Reported Consolidated Statements of Income and Comprehensive Income

Adjustments to the Company’s previously reported consolidated statements of income and comprehensive income for the Current Quarter are identified in the tables below:

	Three Months Ended March 31, 2014
	As Previously Reported		Adjustments			As Restated
Licensing revenue	$	112,167	$	(515	)	$	111,652
Total revenue		116,138		(515	)		115,623
Selling, general and administrative expenses		48,202		(438	)		47,764
Operating income		67,936		(77	)		67,859
Income before taxes		88,396		(77	)		88,319
Provision for income taxes		25,554		(27	)		25,527
Net income		62,842		(50	)		62,792
Net income attributable to Iconix Brand Group, Inc.		59,768		(50	)		59,718
Earnings per share:
Basic	$	1.21	$	0.00		$	1.21
Diluted	$	1.03	$	0.00		$	1.03
Comprehensive income		62,554		(50	)		62,504
Comprehensive income attributable to Iconix Brand Group, Inc.		59,480		(50	)		59,430

Adjustments to the Company’s previously reported consolidated statements of income and comprehensive income for the Current Quarter and Current Six Months are identified in the tables below:

	Three Months Ended June 30, 2014							Six Months Ended June 30, 2014
	As Previously Reported		Adjustments			As Restated		As Previously Reported		Adjustments			As Restated
Licensing revenue	$	97,542	$	(1,471	)	$	96,071	$	209,709	$	(1,986	)	$	207,723
Other revenue		21,401		(5,363	)		16,038		25,372		(5,363	)		20,009
Total revenue		118,943		(6,834	)		112,109		235,081		(7,349	)		227,732
Selling, general and administrative expenses		44,293		(438	)		43,855		92,495		(876	)		91,619
Operating income		74,650		(6,396	)		68,254		142,586		(6,473	)		136,113
Income before taxes		59,560		(6,396	)		53,164		147,956		(6,473	)		141,483
Provision for income taxes		20,778		(2,239	)		18,539		46,332		(2,266	)		44,066
Net income		38,782		(4,157	)		34,625		101,624		(4,207	)		97,417
Net income attributable to Iconix Brand Group, Inc.		35,319		(4,157	)		31,162		95,087		(4,207	)		90,880
Earnings per share:
Basic	$	0.73	($	0.09	)	$	0.64	$	1.94	($	0.09	)	$	1.85
Diluted	$	0.60	($	0.07	)	$	0.53	$	1.63	($	0.07	)	$	1.56
Comprehensive income		36,450		(4,157	)		32,293		99,004		(4,207	)		94,797
Comprehensive income attributable to Iconix Brand Group, Inc.		32,987		(4,157	)		28,830		92,467		(4,207	)		88,260

Adjustments to the Company’s previously reported consolidated statements of income and comprehensive income for the Current Quarter are identified in the tables below:

	Three Months Ended September 30, 2014							Nine Months Ended September 30, 2014
	As Previously Reported		Adjustments			As Restated		As Previously Reported		Adjustments			As Restated
Licensing revenue	$	95,070	$	(3,458	)	$	91,612	$	304,778	$	(5,444	)	$	299,334
Other revenue		18,680		—			18,680		44,053		(5,363	)		38,690
Total revenue		113,750		(3,458	)		110,292		348,831		(10,807	)		338,024
Selling, general and administrative expenses		50,190		(3,312	)		46,878		142,685		(4,188	)		138,497
Operating income		63,560		(146	)		63,414		206,146		(6,619	)		199,527
Income before taxes		47,119		(146	)		46,973		195,075		(6,619	)		188,456
Provision for income taxes		9,907		(51	)		9,856		56,239		(2,317	)		53,922
Net income		37,212		(95	)		37,117		138,836		(4,302	)		134,534
Net income attributable to Iconix Brand Group, Inc.		33,779		(95	)		33,684		128,866		(4,302	)		124,564
Earnings per share:
Basic	$	0.70	$	0.00		$	0.70	$	2.65	($	0.09	)	$	2.56
Diluted	$	0.58	$	0.00		$	0.58	$	2.21	($	0.07	)	$	2.14
Comprehensive income		10,738		(95	)		10,643		109,742		(4,302	)		105,440
Comprehensive income attributable to Iconix Brand Group, Inc.		7,305		(95	)		7,210		99,772		(4,302	)		95,470

Adjustments to the Company’s previously reported consolidated statements of income and comprehensive income are identified in the tables below:

	Year Ended December 31, 2014
	As Previously Reported		Adjustments			As Restated
Licensing revenue	$	406,940	$	(12,783	)	$	394,157
Other revenue		54,303		(8,463	)		45,840
Total revenue		461,243		(21,246	)		439,997
Selling, general and administrative expenses		205,410		(15,257	)		190,153
Operating income		255,833		(5,989	)		249,844
Income before taxes		229,166		(5,989	)		223,177
Provision for income taxes		61,737		(2,096	)		59,641
Net income	$	167,429	$	(3,893	)	$	163,536
Net income attributable to Iconix Brand Group, Inc.	$	152,736	$	(3,893	)	$	148,843
Earnings per share:
Basic	$	3.15	($	0.08	)	$	3.07
Diluted	$	2.66	($	0.07	)	$	2.59
Comprehensive income	$	126,757	$	(3,893	)	$	122,864
Comprehensive income attributable to Iconix Brand Group, Inc.	$	112,064	$	(3,893	)	$	108,171

	Year Ended December 31, 2013
(in 000’s)	As Previously Reported		Adjustments			As Restated
Other revenue	$	34,579	$	(2,000	)	$	32,579
Total revenue		432,626		(2,000	)		430,626
Selling, general and administrative expenses		175,215		(2,000	)		173,215