Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2020

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:

	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
(in thousands)	2020		2019		2020		2019
Basic		12,517		11,631		12,051		10,169
Effect of convertible notes subject    to conversion		18,672		—		21,747		—
Effect of assumed vesting of dilutive shares		—		—		3		—
Diluted		31,189		11,631		33,801		10,169

Schedule of Impact on Earnings Per Share Calculation

	For the Three Months Ended September 30,					For the Nine Months Ended September 30,
	2020		2019			2020			2019
For earnings (loss) per share - basic:
Net income (loss) attributable to Iconix Brand    Group, Inc.	$	45,726	$	(35,708	)	$	6,808		$	(16,492	)
Accretion of redeemable non-controlling    interest		140		—			(171	)		—
Net income (loss) attributable to Iconix Brand    Group, Inc. after the effect of accretion of    redeemable non-controlling interest for    basic earnings (loss) per share	$	45,866	$	(35,708	)	$	6,637		$	(16,492	)
For earnings (loss) per share - diluted:
Net income (loss) attributable to Iconix Brand    Group, Inc.	$	45,726	$	(35,708	)	$	6,808		$	(16,492	)
Effect of potential conversion of 5.75%    Convertible Notes		1,085		—			5,938			—
Accretion of redeemable non-controlling    interest		140		—			(171	)		—
Net income (loss) attributable to Iconix Brand    Group, Inc. after the effect of potential    conversion of 5.75% Convertible Notes    for diluted earnings (loss) per share	$	46,951	$	(35,708	)	$	12,575		$	(16,492	)
Earnings (loss) per share:
Basic	$	3.66	$	(3.07	)	$	0.55		$	(1.62	)
Diluted	$	1.51	$	(3.07	)	$	0.37		$	(1.62	)
Weighted average number of common shares    outstanding:
Basic		12,517		11,631			12,051			10,169
Diluted		31,189		11,631			33,801			10,169