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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2020	May 07, 2020
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Entity Registrant Name	XCel Brands, Inc.
Entity Central Index Key	0001083220
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		19,047,561
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Small Business	true

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Current Assets:
Cash and cash equivalents	$ 4,246	$ 4,641
Accounts receivable, net	8,843	10,622
Inventory	788	899
Prepaid expenses and other current assets	1,433	1,404
Total current assets	15,310	17,566
Property and equipment, net	4,107	3,666
Operating lease right-of-use assets	8,913	9,250
Trademarks and other intangibles, net	109,955	111,095
Restricted cash	1,109	1,109
Other assets	490	505
Total non-current assets	124,574	125,625
Total Assets	139,884	143,191
Current Liabilities:
Accounts payable, accrued expenses and other current liabilities	3,747	4,391
Accrued payroll	365	1,444
Current portion of operating lease obligation	1,800	1,752
Current portion of long-term debt	3,375	2,250
Total current liabilities	9,287	9,837
Long-Term Liabilities:
Long-term portion of operating lease obligation	9,297	9,773
Long-term debt, less current portion	15,471	16,571
Contingent obligation	900	900
Deferred tax liabilities, net	6,882	7,434
Other long-term liabilities	224	224
Total long-term liabilities	32,774	34,902
Total Liabilities	42,061	44,739
Commitments and Contingencies
Equity:
Preferred stock, $.001 par value, 1,000,000 shares authorized, none issued and outstanding	0	0
Common stock, $.001 par value, 50,000,000 shares authorized at March 31, 2020 and December 31, 2019, respectively, and 19,047,561 and 18,866,417 shares issued and outstanding at March 31, 2020 and December 31, 2019, respectively	19	19
Paid-in capital	101,945	101,736
Accumulated deficit	(4,464)	(3,659)
Total Xcel Brands, Inc. stockholders' equity	97,500	98,096
Noncontrolling interest	323	356
Total Equity	97,823	98,452
Total Liabilities and Equity	$ 139,884	$ 143,191

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	19,047,561	18,866,417
Common stock, shares outstanding (in shares)	19,047,561	18,866,417

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenues
Net revenue	$ 9,527	$ 10,301
Cost of goods sold (sales)	2,400	1,832
Gross profit	7,127	8,469
Operating costs and expenses
Salaries, benefits and employment taxes	3,948	4,145
Other design and marketing costs	992	758
Other selling, general and administrative expenses	1,737	1,590
Stock-based compensation	243	347
Depreciation and amortization	1,303	948
Total operating costs and expenses	8,223	7,788
Operating (loss) income	(1,096)	681
Interest and finance expense
Interest expense - term debt	288	264
Other interest and finance charges	6	26
Loss on extinguishment of debt	0	189
Total interest and finance expense	294	479
(Loss) income before income taxes	(1,390)	202
Income tax (benefit) provision	(552)	75
Net (loss) income	(838)	127
Less: Net loss attributable to noncontrolling interest	(33)
Net (loss) income attributable to Xcel Brands, Inc. stockholders	$ (805)	$ 127
(Loss) earnings per share attributable to Xcel Brands, Inc. common stockholders:
Basic net (loss) income per share:	$ (0.04)	$ 0.01
Diluted net (loss) income per share:	$ (0.04)	$ 0.01
Weighted average number of common shares outstanding:
Basic weighted average common shares outstanding	18,870,398	18,562,073
Diluted weighted average common shares outstanding	18,870,398	18,562,763
Net licensing revenue [Member]
Revenues
Net revenue	$ 5,641	$ 7,863
Net sales revenue [Member]
Revenues
Net revenue	$ 3,886	$ 2,438

Condensed Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Paid-In Capital [Member]	Accumulated Deficit [Member]	Noncontrolling Interest [Member]	Total
Balances at Dec. 31, 2018	$ 18	$ 100,097	$ (233)		$ 99,882
Balances (in shares) at Dec. 31, 2018	18,138,616
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock in connection with the acquisition of Halston Heritage (in shares)	777,778
Issuance of common stock in connection with the acquisition of Halston Heritage	$ 1	1,057			1,058
Compensation expense in connection with stock options and restricted stock		347			347
Net (loss) income			127		127
Balances at Mar. 31, 2019	$ 19	101,501	(106)		101,414
Balances (in shares) at Mar. 31, 2019	18,916,394
Balances at Dec. 31, 2019	$ 19	101,736	(3,659)	$ 356	98,452
Balances (in shares) at Dec. 31, 2019	18,866,417
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Compensation expense in connection with stock options and restricted stock		91			91
Shares issued to employees in connection with stock grants for bonus payments		220			220
Shares issued to employees in connection with stock grants for bonus payments (in shares)	336,700
Shares repurchased from employees in exchange for withholding taxes (in shares)	(155,556)
Shares repurchased from employees in exchange for withholding taxes		(102)			(102)
Net (loss) income			(805)	(33)	(838)
Balances at Mar. 31, 2020	$ 19	$ 101,945	$ (4,464)	$ 323	$ 97,823
Balances (in shares) at Mar. 31, 2020	19,047,561

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities
Net (loss) income	$ (838)	$ 127
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization expense	1,303	948
Amortization of deferred finance costs	25	34
Stock-based compensation	243	347
Amortization of note discount		16
Allowance for doubtful accounts	211	0
Loss on extinguishment of debt	0	189
Deferred income tax (benefit) provision	(552)	75
Changes in operating assets and liabilities:
Accounts receivable	1,568	1,035
Inventory	111	571
Prepaid expenses and other assets	(13)	(492)
Accounts payable, accrued expenses and other current liabilities	(1,656)	(1,331)
Cash paid in excess of rent expense	(91)	(91)
Other liabilities		(196)
Net cash provided by operating activities	311	1,232
Cash flows from investing activities
Cash consideration for acquisition of Halston Heritage assets	0	(8,830)
Purchase of property and equipment	(604)	(282)
Net cash used in investing activities	(604)	(9,112)
Cash flows from financing activities
Shares repurchased including vested restricted stock in exchange for withholding taxes	(102)
Payment of deferred finance costs	0	(286)
Proceeds from long-term debt	0	7,500
Payment of long-term debt		(1,742)
Net cash (used in) provided by financing activities	(102)	5,472
Net decrease in cash, cash equivalents, and restricted cash	(395)	(2,408)
Cash, cash equivalents, and restricted cash at beginning of period	5,750	10,319
Cash, cash equivalents, and restricted cash at end of period	5,355	7,911
Reconciliation to amounts on consolidated balance sheets:
Cash and cash equivalents	4,246	6,802
Restricted cash	1,109	1,109
Total cash, cash equivalents, and restricted cash	5,355	7,911
Supplemental disclosure of non-cash activities:
Operating lease right-of-use asset	0	10,409
Operating lease obligation	0	13,210
Accrued rent offset to operating lease right-of-use assets	0	2,801
Settlement of seller note through offset to receivable		600
Settlement of contingent obligation through offset to note receivable		100
Issuance of common stock in connection with Halston Heritage assets acquisition	0	1,058
Contingent obligation related to acquisition of Halston Heritage assets at fair value	0	900
Liability for equity-based bonuses	(68)
Supplemental disclosure of cash flow information:
Cash paid during the period for income taxes	17	10
Cash paid during the period for interest	$ 290	$ 458

Nature of Operations, Background, and Basis of Presentation	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations, Background, and Basis of Presentation	1. Nature of Operations, Background, and Basis of Presentation The accompanying condensed consolidated balance sheet as of December 31, 2019 (which has been derived from audited financial statements) and the unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and pursuant to the instructions to Form 10‑Q and Article 8 of Regulation S-X promulgated by the United States Securities and Exchange Commission (“SEC”). Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed consolidated financial statements were prepared following the same policies and procedures used in the preparation of the audited consolidated financial statements and reflect all adjustments (consisting of normal recurring adjustments) necessary to present fairly the results of operations, financial position, and cash flows of Xcel Brands, Inc. and its subsidiaries (the “Company” or "Xcel"). The results of operations for the interim periods presented herein are not necessarily indicative of the results for the entire fiscal year or for any future interim periods. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10‑K for the year ended December 31, 2019, as filed with the SEC on April 14, 2020. The Company is a media and consumer products company engaged in the design, production, marketing, wholesale distribution, and direct-to-consumer sales of branded apparel, footwear, accessories, jewelry, home goods and other consumer products, and the acquisition of dynamic consumer lifestyle brands. The Company has developed a design, production, and supply chain capability driven by its proprietary integrated technology platform. Currently, the Company’s brand portfolio consists of the Isaac Mizrahi brands (the "Isaac Mizrahi Brand"), the Judith Ripka brands (the "Ripka Brand"), the Halston brands (the "Halston Brands"), the C Wonder brands (the "C Wonder Brand"), and other proprietary brands. The Company also manages the Longaberger brand (“the Longaberger Brand”) through its 50% ownership interest in Longaberger Licensing, LLC. The Company designs, produces, markets, and distributes products, and in certain cases, licenses its brands to third parties, and generates licensing fees. The Company and its licensees distribute through a ubiquitous-channel retail sales strategy, which includes distribution through interactive television, the internet, and traditional brick-and-mortar retail channels. Recently Adopted Accounting Pronouncements The Company adopted Accounting Standards Update ("ASU") No. 2018‑13, “Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement,” effective January 1, 2020. This ASU adds, modifies, and removes several disclosure requirements relative to the three levels of inputs used to measure fair value in accordance with Topic 820, “Fair Value Measurement.” The adoption of this new guidance did not have any impact on the Company’s results of operations, cash flows, and financial condition.

Trademarks and Other Intangibles

3 Months Ended

Mar. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Trademarks and Other Intangibles

2. Trademarks and Other Intangibles

Trademarks and other intangibles, net consist of the following:


	Weighted
	Average	March 31, 2020
	Amortization	Gross Carrying		Accumulated		Net Carrying
($ in thousands)	Period	Amount		Amortization		Amount
Trademarks (indefinite-lived)	n/a	$	44,500	$	—	$	44,500
Trademarks (finite-lived)	15 years		34,613		5,137		29,476
Trademarks (finite-lived)	18 years		38,194		2,598		35,596
Other intellectual property	7 years		762		455		307
Copyrights and other intellectual property	10 years		190		114		76
Total		$	118,259	$	8,304	$	109,955


	Weighted
	Average	December 31, 2019
	Amortization	Gross Carrying		Accumulated		Net Carrying
($ in thousands)	Period	Amount		Amortization		Amount
Trademarks (indefinite-lived)	n/a	$	62,900	$	—	$	62,900
Trademarks (finite-lived)	15 years		16,213		4,560		11,653
Trademarks (finite-lived)	18 years		38,194		2,067		36,127
Other intellectual property	7 years		762		428		334
Copyrights and other intellectual property	10 years		190		109		81
Total		$	118,259	$	7,164	$	111,095

Amortization expense for intangible assets was approximately $1.14 million for the three-month period ended March 31, 2020 (the "current quarter") and was approximately $0.77 million for the three-month period ended March 31, 2019 (the "prior year quarter").

Effective January 1, 2020, the Company determined that the Ripka Brand, inclusive of all its trademarks, has a finite life of 15 years, and is amortized on a straight-line basis accordingly. Prior to January 1, 2020, the Ripka Brand trademarks were considered indefinite-lived assets.

The trademarks related to the Isaac Mizrahi Brand have been determined to have indefinite useful lives and, accordingly, no amortization has been recorded for these assets.

Significant Contracts

3 Months Ended

Mar. 31, 2020

Significant Contracts [Abstract]

Significant Contracts

3. Significant Contracts

QVC Agreements

Under the Company’s agreements with QVC, QVC is required to pay the Company fees based primarily on a percentage of its net sales of Isaac Mizrahi, Ripka, and H Halston branded merchandise. QVC royalty revenue represents a significant portion of the Company’s total revenues.

Total revenues from QVC totaled $4.69 million and $6.86 million for the current and prior year quarter, respectively, representing approximately 49% and 82% of the Company’s total net revenues for the current and prior year quarter, respectively.

As of March 31, 2020 and December 31, 2019, the Company had receivables from QVC of $4.59 million and $4.33 million, respectively, representing approximately 52% and 41% of the Company’s total receivables, respectively.

Leases

3 Months Ended

Mar. 31, 2020

Leases [Abstract]

Leases

4. Leases

The Company has operating leases for its current office, former office, and certain equipment with a term of 12 months or less. The Company’s office leases have remaining lease terms of approximately 2 years to 8 years.

Under GAAP, a lessee is generally required to recognize a liability for its obligation to make future lease payments (the lease liability) and a right-of-use (“ROU”) asset representing its right to use the underlying leased asset for the lease term. The Company determines if an arrangement is a lease at inception. Operating leases are recorded in operating lease ROU assets, current portion of operating lease liabilities, and long-term operating lease liabilities on the Company’s condensed consolidated balance sheets. The Company does not recognize lease liabilities and ROU assets for lease terms of 12 months or less, but recognizes such lease payments in net income on a straight-line basis over the lease terms.

Operating lease ROU assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company generally uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating lease payments is recognized on a straight-line basis over the lease term.

For the current and prior year quarter, lease expense included in selling, general and administrative expenses on the Company’s unaudited condensed consolidated statements of operations was $0.4 million.

As of March 31, 2020, the weighted average remaining operating lease term was 6.6 years and the weighted average discount rate for operating leases was 6.3%.

Cash paid for amounts included in the measurement of operating lease liabilities in both the current and prior year quarter was $0.6 million.

As of March 31, 2020, the maturities of lease liabilities were as follows:


($ in thousands)
Remainder of 2020	$	1,817
2021		2,577
2022		1,732
2023		1,552
2024		1,552
After 2024		4,398
Total lease payments		13,628
Less: Discount		2,531
Present value of lease liabilities		11,097
Current portion of lease liabilities		1,800
Non-current portion of lease liabilities	$	9,297

Debt and Contingent Obligation

3 Months Ended

Mar. 31, 2020

Debt Disclosure [Abstract]

Debt and Contingent Obligations

5. Debt and Contingent Obligation

Debt

The Company’s net carrying amount of debt was comprised of the following:


	March 31,		December 31,
($ in thousands)	2020		2019
Xcel Term Loan	$	19,000	$	19,000
Unamortized deferred finance costs related to term loan		(154)		(179)
Total		18,846		18,821
Current portion of long-term debt		3,375		2,250
Long-term debt	$	15,471	$	16,571

On February 11, 2019, the Company entered into an amended loan agreement with Bank Hapoalim B.M. (“BHI”), which amended and restated the prior Xcel Term Loan. Immediately prior to February 11, 2019, the aggregate principal amount of the prior Xcel Term Loan was $14.5 million. Pursuant to the Xcel Term Loan agreement, the Lenders extended to Xcel an additional term loan in the amount of $7.5 million, such that, as of February 11, 2019, the aggregate outstanding balance of all the term loans extended by BHI to Xcel was $22.0 million, which amount has been divided under the Xcel Term Loan agreement into two term loans: (1) a term loan in the amount of $7.3 million (“Term Loan A”) and (2) a term loan in the amount of $14.7 million (“Term Loan B” and, together with Term Loan A, the “Term Loans”).

The terms and conditions of the Xcel Term Loan resulted in significantly different debt service payment requirements compared with the prior term debt with BHI. Management assessed and determined that this amendment resulted in a loss on extinguishment of debt and recognized a loss of $0.2 million (consisting of unamortized deferred finance costs) during the prior year quarter. Upon entering into the Xcel Term Loan, Xcel paid an upfront fee in the amount of $0.09 million to BHI.

The Xcel Term Loan also allows that BHI and any other lender party to the Xcel Term Loan (collectively, the “Lenders”) can provide to Xcel a revolving loan facility and a letter of credit facility, the terms of each of which shall be agreed to by Xcel and the Lenders. Amounts advanced under the revolving loan facility (the “Revolving Loans”) will be used for the purpose of consummating acquisitions by Xcel or its subsidiaries that are or become parties to the Xcel Term Loan. Xcel will have the right to convert Revolving Loans to incremental term loans (the “Incremental Term Loans”) in minimum amounts of $5.0 million. The Company has not drawn down any funds under either the revolving loan facility or letter of credit facility.

On April 13, 2020, the Company further amended its Second Amended and Restated Loan and Security Agreement with BHI. Under this amendment, the quarterly installment payment due March 31, 2020 was deferred, and the amounts of the quarterly installment payments due throughout the remainder of 2020 were reduced, while the amount of principal to be repaid through variable payments based on excess cash flow was increased. In addition, there were multiple changes and waivers to the various financial covenants. Further, this amendment permits Xcel to incur unsecured debt through the Paycheck Protection Program (“PPP”) under the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), and excludes any associated PPP debt and debt service from the covenant calculations. There were no changes to the total principal balance, interest rate, or maturity date.

The Term Loans mature on December 31, 2023; Incremental Term Loans shall mature on the date set forth in the applicable term note; and Revolving Loans and the letter of credit facility shall mature on such date as agreed upon by Xcel and the Lenders. Any letter of credit issued under Xcel Term Loan shall terminate no later than one year following the date of issuance thereof.

Principal on the Xcel Term Loan, as amended, is payable in fixed installments as follows:


($ in thousands)
Installment Payment Dates	Amount
June 30, 2020, September 30, 2020, and December 31, 2020	$	750

March 31, 2021, June 30, 2021, September 30, 2021, and December 31, 2021	$	1,125

April 30, 2021	$	750

March 31, 2022, June 30, 2022, September 30, 2022, and December 31, 2022	$	1,125

March 31, 2023, June 30, 2023, September 30, 2023, and December 31, 2023	$	1,250

In addition to the fixed installments outlined above, commencing with the fiscal quarter ended March 31, 2021, the Company is required to repay a portion of the Xcel Term Loan in an amount equal to 50% of the excess cash flow for the fiscal quarter, provided that no early termination fee shall be payable with respect to any such payment. Excess cash flow means, for any period, cash flow from operations (before certain permitted distributions) less (i) capital expenditures not made through the incurrence of indebtedness, (ii) all cash principal paid or payable during such period, and (iii) all dividends declared and paid (or which could have been declared and paid) during such period to equity holders of any credit party treated as a disregarded entity for tax purposes. To the extent that the cumulative amount of such variable repayments made is less than $2.00 million as of March 31, 2022, any such shortfall must be repaid at that date.

Thus, the aggregate remaining annual principal payments under the Xcel Term Loan are as follows:


	Amount of
($ in thousands)	Principal
Year Ending December 31,	Payment
2020	$	2,250
2021		5,250
2022		6,500
2023		5,000
Total	$	19,000

Xcel has the right to prepay the Term Loans, Incremental Term Loans, Revolving Loans, and obligations with respect to letters of credit and accrued and unpaid interest thereon and to terminate the Lenders’ obligations to make Revolving Loans and issue letters of credit; provided that any prepayment of less than all of the outstanding balances of the Term Loans and Incremental Term Loans shall be applied to the remaining amounts due in inverse order of maturity.

If any Term Loan or any Incremental Term Loan is prepaid on or prior to the third anniversary of the Closing Date (including as a result of an event of default), Xcel shall pay an early termination fee as follows: an amount equal to the principal amount of the Term Loan or Incremental Term Loan, as applicable, being prepaid, multiplied by: (i) two percent (2.00%) if any of Term Loan B or any Incremental Term Loan is prepaid on or before the second anniversary of the later of the Closing Date or the date such Incremental Term Loan was made, as applicable; (ii) one percent (1.00%) if any of Term Loan A is prepaid on or before the second anniversary of the Closing Date; (iii) one percent (1.00%) if any of Term Loan B or any Incremental Term Loan is prepaid after the second anniversary of the later of the Closing Date or such Incremental Term Loan was made, as applicable, but on or before the third anniversary of such date; (iv) one-half of one percent (0.50%) if any of Term Loan A is prepaid after the second anniversary of the Closing Date, but on or before the third anniversary of such date; or (v) zero percent (0.00%) if any Term Loan or any Incremental Term Loan is prepaid after the third anniversary of the later of the Closing Date or the date such Incremental Term Loan was made, as applicable.

Notwithstanding the above, Xcel may make a voluntary prepayment of up to $0.75 million without any early termination fees. Any such prepayment would be applied against the April 30, 2021 fixed installment payment and would be excluded from the computation of excess cash flows.

Xcel’s obligations under the Xcel Term Loan are guaranteed by and secured by all of the assets of Xcel and its wholly owned subsidiaries, as well as any subsidiary formed or acquired that becomes a credit party to the Xcel Term Loan agreement (the “Guarantors”) and, subject to certain limitations contained in Xcel Term Loan, equity interests of the Guarantors. Xcel also granted the Lenders a right of first offer to finance any acquisition for which the consideration will be paid other than by cash of Xcel or by the issuance of equity interest of Xcel.

Interest on Term Loan A accrues at a fixed rate of 5.1% per annum and is payable on each day on which the scheduled principal payments on Term Loans are required to be made. Interest on Term Loan B accrues at a fixed rate of 6.25% per annum and is payable on each day on which the scheduled principal payments on Term Loans are required to be made. Interest on the Revolving Loans will accrue at either the Base Rate or LIBOR, as elected by Xcel, plus a margin to be agreed to by Xcel and the Lenders and will be payable on the first day of each month. Base Rate is defined in the Xcel Term Loan agreement as the greater of (a) BHI’s stated prime rate or (b) 2.00% per annum plus the overnight federal funds rate published by the Federal Reserve Bank of New York. Interest on the Incremental Term Loans will accrue at rates to be agreed to by Xcel and the Lenders and will be payable on each day on which the scheduled principal payments under the applicable note are required to be made.

The Xcel Term Loan contains customary covenants, including reporting requirements, trademark preservation, and the following financial covenants of Xcel (on a consolidated basis with Xcel and the Guarantors under the Second Amended and Restated Loan and Security Agreement):

net worth of at least $90.0 million at the end of each fiscal quarter;

liquid assets of at least $3.25 million through the earlier of December 31, 2020 or such time as any PPP loan proceeds are received by the Company, at least $4.0 million through December 31, 2020 provided that PPP loan proceeds have been received by the Company, and at least $5.0 million thereafter;

EBITDA shall not be less than $5.0 million for the twelve fiscal month period ended March 31, 2020, and $4.8 million for the twelve fiscal month period ending June 30, 2020;

the fixed charge coverage ratio for the twelve fiscal month period ending at the end of each fiscal quarter shall not be less than the ratio set forth below:


Fiscal Quarter End		Fixed Charge Coverage Ratio
September 30, 2020		1.00 to 1.00
December 31, 2020, and thereafter		1.10 to 1.00

capital expenditures (excluding any capitalized compensation costs) shall not exceed $1.6 million for the fiscal year ending December 31, 2020, and $0.7 million for any fiscal year beginning after December 31, 2020; and

the leverage ratio for the twelve fiscal month period ending at the end of each fiscal period set forth below shall not exceed the ratio below:


Fiscal Period		Maximum Leverage Ratio
December 31, 2019		2.90 to 1.00
June 30, 2020		4.25 to 1.00
September 30, 2020		3.50 to 1.00
December 31, 2020		2.75 to 1.00
March 31, 2021, June 30, 2021 and September 30, 2021		1.70 to 1.00
December 31, 2021 and each Fiscal Quarter end thereafter		1.50 to 1.00

The Company was in compliance with all applicable covenants as of March 31, 2020.

For the current and prior year quarter, the Company incurred aggregate interest expense related to term loan debt of approximately $288,000 and $260,000, respectively.

Contingent Obligation

In connection with the February 11, 2019 purchase of the Halston Heritage Trademarks from the H Company IP, LLC (“HIP”), the Company agreed to pay HIP additional consideration (the “Halston Heritage Earn-Out”) of up to an aggregate of $6.0 million, based on royalties earned through December 31, 2022. The Halston Heritage Earn-Out of $0.9 million is recorded as a long-term liability at March 31, 2020 and December 31, 2019 in the accompanying condensed consolidated balance sheets, based on the difference between the fair value of the acquired assets of the Halston Heritage Trademarks and the total consideration paid. In accordance with Accounting Standards Codification (“ASC”) Topic 480, “Distinguishing Liabilities from Equity,” the Halston Heritage Earn-Out obligation is treated as a liability in the accompanying condensed consolidated balance sheets because of the variable number of shares payable under the agreement.

Stockholders' Equity

3 Months Ended

Mar. 31, 2020

Stockholders' Equity Note [Abstract]

Stockholders' Equity

6.Stockholders’ Equity

2011 Equity Incentive Plan

The Company’s 2011 Equity Incentive Plan, as amended and restated (the “Plan”), is designed and utilized to enable the Company to provide its employees, officers, directors, consultants, and others whose past, present, and/or potential contributions to the Company have been, are, or will be important to the success of the Company, an opportunity to acquire a proprietary interest in the Company. A total of 13,000,000 shares of common stock are eligible for issuance under the Plan. The Plan provides for the grant of any or all of the following types of awards: stock options, restricted stock, deferred stock, stock appreciation rights, and other stock-based awards. The Plan is administered by the Company’s Board of Directors, or, at the Board’s discretion, a committee of the Board.

The Company accounts for stock-based compensation in accordance with ASC Topic 718, “Compensation - Stock Compensation,” by recognizing the fair value of stock-based compensation as an operating expense over the service period of the award or term of the corresponding contract, as applicable.

The fair value of options and warrants is estimated on the date of grant using the Black-Scholes option pricing model. The valuation determined by the Black-Scholes option pricing model is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The risk-free rate is based on the U.S. Treasury rate for the expected life at the time of grant, volatility is based on the average long-term implied volatilities of peer companies, and expected life is based on the estimated average of the life of options and warrants using the simplified method. The Company utilizes the simplified method to determine the expected life of the options and warrants due to insufficient exercise activity during recent years as a basis from which to estimate future exercise patterns. The expected dividend assumption is based on the Company’s history and expectation of dividend payouts.

Restricted stock awards are valued using the fair value of the Company’s stock at the date of grant.

The Company accounts for non-employee awards in accordance with ASU 2018‑07, “Compensation - Stock Compensation (Topic 718) - Improvements to Nonemployee Share-Based Payment Accounting”. Such awards are measured at the grant-date fair value of the equity instruments to be issued, and the Company recognizes compensation cost for grants to non-employees on a straight-line basis over the period of the grant.

For stock option awards for which vesting is contingent upon the achievement of certain performance targets, the timing and amount of compensation expense recognized is based upon the Company’s projections and estimates of the relevant performance metric(s) until the time the performance obligation is satisfied.

Forfeitures are accounted for as a reduction of compensation cost in the period when such forfeitures occur.

Stock Options

Options granted under the Plan expire at various times - either five, seven, or ten years from the date of grant, depending on the particular grant.

A summary of the Company’s stock options activity for the current quarter is as follows:


				Weighted
				Average
		Weighted		Remaining
		Average		Contractual	Aggregate
	Number of	Exercise		Life	Intrinsic
	Options	Price		(in Years)	Value
Outstanding at January 1, 2020	7,222,625	$	3.33	5.82	$	—
Granted	230,000		2.23
Canceled	—		—
Exercised	—		—
Expired/Forfeited	(121,000)		1.81
Outstanding at March 31, 2020, and expected to vest	7,331,625	$	3.32	5.57	$	—
Exercisable at March 31, 2020	2,940,125	$	5.04	1.87	$	—

On January 1, 2020, the Company granted options to purchase 5,000 shares of stock to a board observer. The exercise price of the options is $4.00 per share, and 50% of the options vest on each of January 1, 2021 and January 1, 2022.

On January 31, 2020, the Company granted options to purchase 75,000 shares of stock to a consultant. The exercise price of the options is $1.57 per share, and all options vested immediately on the date of grant.

On February 28, 2020, the Company granted options to purchase 50,000 shares of common stock to an employee. The exercise price is $1.40 per share, and the vesting of such options is dependent upon the Company achieving certain 12-month sales targets through December 31, 2021.

On March 13, 2020, the Company granted options to purchase 50,000 shares of common stock to a certain key employee. The exercise price of the options is $5.50 per share, and all options vested immediately on the date of grant.

On March 31, 2020, the Company granted options to purchase 50,000 shares of common stock to an employee. The exercise price of the options is $0.61 per share, and one-third of the options shall vest on each of March 31, 2021, March 31, 2021, and March 31, 2022.

Compensation expense related to stock options for the current quarter and the prior year quarter was approximately $68,000 and $243,000, respectively. Total unrecognized compensation expense related to unvested stock options at March 31, 2020 amounts to approximately $276,000 and is expected to be recognized over a weighted average period of approximately 1.71 years.

A summary of the Company’s non-vested stock options activity for the current quarter is as follows:


		Weighted
		Average
	Number of	Grant Date
	Options	Fair Value
Balance at January 1, 2020	4,551,500	$	0.18
Granted	230,000		0.17
Vested	(275,000)		0.70
Forfeited or Canceled	(115,000)		0.34
Balance at March 31, 2020	4,391,500	$	0.15

Warrants

Warrants expire at various times - either five or ten years from the date of grant, depending on the particular grant.

A summary of the Company’s warrants activity for the current quarter is as follows:


				Weighted
				Average
		Weighted		Remaining
		Average		Contractual	Aggregate
	Number of	Exercise		Life	Intrinsic
	Warrants	Price		(in Years)	Value
Outstanding and exercisable at January 1, 2020	579,815	$	4.63	2.32	$	—
Granted	—		—
Canceled	—		—
Exercised	—		—
Expired/Forfeited	—		—
Outstanding and exercisable at March 31, 2020	579,815	$	4.63	2.07	$	—

No compensation expense was recognized in the current quarter or prior year quarter related to warrants.

Stock Awards

A summary of the Company’s restricted stock activity for the current quarter is as follows:


		Weighted
	Number of	Average
	Restricted	Grant Date
	Shares	Fair Value
Outstanding at January 1, 2020	1,230,623	$	4.33
Granted	336,700		0.65
Canceled	—		—
Vested	(657,298)		2.45
Expired/Forfeited	—		—
Outstanding at March 31, 2020	910,025	$	4.33

On March 30, 2020, the Company issued 336,700 shares of stock to a member of senior management as payment for a performance bonus earned in 2019. These shares vested immediately.

Compensation expense related to restricted stock grants for the current and prior year quarter was approximately $23,000 and $104,000, respectively. Total unrecognized compensation expense related to unvested restricted stock grants at March 31, 2020 amounts to approximately $43,000 and is expected to be recognized over a weighted average period of approximately 1.00 year.

The Company also recognized approximately $152,000 of compensation expense in the current quarter related to certain senior management bonuses payable in stock in 2021.

Shares Available Under the Company’s 2011 Equity Incentive Plan

As of March 31, 2020, there were 1,610,649 shares of common stock available for issuance under the Plan.

Shares Reserved for Issuance

As of March 31, 2020, there were 9,812,233 shares of common stock reserved for issuance pursuant to unexercised warrants and stock options, or available for issuance under the Plan.

Dividends

The Company has not paid any dividends to date.

Earnings Per Share

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

Earnings Per Share

7. Earnings Per Share

Basic earnings per share (“EPS”) is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all potentially dilutive common shares outstanding during the period, including stock options and warrants, using the treasury stock method. Diluted EPS excludes all potentially dilutive shares of common stock if their effect is anti-dilutive.


	Three Months Ended
	March 31,
	2020	2019
Basic	18,870,398	18,562,073
Effect of exercise of warrants	—	690
Diluted	18,870,398	18,562,763

As a result of the net loss presented for the current quarter, the Company calculated diluted earnings per share using basic weighted average shares outstanding for such period, as utilizing diluted shares would be anti-dilutive to loss per share.

The computation of diluted EPS excludes the following potentially dilutive securities because their inclusion would be anti-dilutive:


	Three Months Ended
	March 31,
	2020	2019
Stock options and warrants	7,911,440	4,862,525

Income Tax	3 Months Ended
Income Tax	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Tax	8. Income Tax The effective income tax rate for the current quarter and the prior year quarter was approximately 40% and 37%, respectively, resulting in an income tax (benefit) provision of $(0.55) million and $0.08 million, respectively. For the current quarter, the federal statutory rate differs from the effective tax rate primarily due to state taxes and recurring permanent differences, which increased the effective tax rate by approximately 8% and 4%, respectively. The effective tax rate was also attributable to the tax impact of a potential federal net operating loss carryback due to the CARES Act. This item increased the effective rate by 7%. For the prior year quarter, the federal statutory rate differed from the effective tax rate primarily due to state taxes and recurring permanent differences, which increased the effective tax rate by approximately 10% and 7%, respectively. On March 27, 2020, the CARES Act was enacted and signed into law. The CARES Act includes certain provisions impacting businesses’ income taxes related to 2018, 2019, and 2020. Some of the significant tax law changes are to increase the limitation on deductible business interest expense for 2019 and 2020, allow for the five-year carryback of net operating losses for 2018-2020, suspend the 80% limitation of taxable income for net operating loss carryforwards for 2018-2020, provide for the acceleration of depreciation expense from 2018 and forward on qualified improvement property, and accelerate the ability to claim refunds of AMT credit carryforwards. The Company is required to recognize the effect of tax law changes on its financial statements in the period in which the law was enacted. At this time, the Company may avail itself of the ability to carry back net operating losses generated in 2018 and 2019 tax years for five years, resulting in an estimated income statement benefit of $98,000 and tax refund receivable of $203,000.

Related Party Transactions	3 Months Ended
Related Party Transactions	Mar. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	9. Related Party Transactions Benjamin Malka Benjamin Malka was a director of the Company from June 2014 through September 2019. Mr. Malka is also a 25% equity holder of HIP’s parent company, House of Halston LLC (“HOH”), and is the former Chief Executive Officer of HOH. On February 11, 2019, the Company and its wholly owned subsidiary, H Heritage Licensing, LLC, entered into an asset purchase agreement (the "Heritage Asset Purchase Agreement") with HIP and HOH, pursuant to which the Company acquired certain assets of HIP, including the "Halston," "Halston Heritage," and "Roy Frowick" trademarks (collectively, the "Halston Heritage Trademarks") and other intellectual property rights relating thereto. Pursuant to the Heritage Asset Purchase Agreement, at closing, the Company delivered in escrow for HIP or its designees (collectively, the “Sellers”) an aggregate of $8.4 million in cash and 777,778 shares of the Company’s common stock valued at $1.1 million (the “Xcel Shares”), subject to a voting agreement and a lock-up agreement relating to the Xcel Shares and a consent and waiver agreement each in form satisfactory to Xcel within three months from the date of the Heritage Asset Purchase Agreement. Such agreements were executed and delivered to Xcel, and the Xcel Shares were issued and delivered to the Sellers. In addition to the closing considerations, HIP is eligible to earn up to an aggregate of $6.0 million (the “Earn-Out Value”) through December 31, 2022 based on Excess Net Royalties. “Excess Net Royalties” during any calendar year for 2019 through 2022 (each, a “Royalty Target Year”) is equal to (a) the positive amount, if any, of the Net Royalties as calculated for such Royalty Target Year, less the greater of (i) One Million Five Hundred Thousand Dollars ($1.5 million), or (ii) the maximum Net Royalties for any previous Royalty Target Year. “Applicable Percentage” means (a) 50% of the first $10.0 million of Excess Net Royalties during the Earn-Out Period, (b) 20% of aggregate Excess Net Royalties during the Earn-Out Period greater than $10.0 million and up to $15.0 million and (c) 0% of aggregate Excess Net Royalties during the Earn-Out Period in excess of $15.0 million. The Earn-Out Consideration shall be payable in common stock of Xcel (the “Earn-Out Shares”); provided, however, that if the number of Earn-Out Shares, when combined with the number of Xcel Shares issued at the Closing Date, will exceed 4.99% of the aggregate number of shares of Xcel common stock outstanding as of the Closing Date (calculated in accordance with Nasdaq Rule 5635(a)) (the “Xcel Share Limit”), then Xcel may, in its sole and unfettered discretion, elect to (x) pay cash for the Earn-Out Value attributable to the Earn-Out Shares that would exceed the Xcel Share Limit; (y) solicit stockholder approval for the issuance of Earn-Out Shares in excess of the Xcel Share Limit in accordance with Nasdaq Rule 5635(a)(2) and, if such stockholder approval is obtained, issue such Earn-Out Shares to HIP; or (z) solicit stockholder approval for the issuance of Shares in excess of the Xcel Share Limit in accordance with Nasdaq Rule 5635(a)(2) and, if such stockholder approval is obtained, pay the applicable Earn-Out Consideration with a combination of cash and Earn-Out Shares.

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	10. Commitments and Contingencies In March 2020, the World Health Organization declared the outbreak of a novel coronavirus disease (“COVID-19”) as a pandemic, which continues to spread throughout the U.S. COVID-19 is having an unprecedented impact on the U.S. economy as federal, state, and local governments react to this public health crisis. The impacts of the current COVID-19 pandemic are broad reaching and are having an impact on the Company’s licensing and wholesale businesses. The COVID-19 pandemic is impacting the Company’s supply chain as most of the Company’s products are manufactured in China, Thailand, and other places around the world affected by this event. Temporary factory closures and the pace of workers returning to work have impacted contract manufacturers’ ability to source certain raw materials and to produce finished goods in a timely manner. The outbreak is also impacting distribution and logistics providers' ability to operate in the normal course of business. Further, the pandemic has resulted in a sudden decrease in sales for many of the Company’s products, resulting in order cancelations. Due to the COVID-19 outbreak, there is significant uncertainty surrounding the potential impact on the Company’s future results of operations and cash flows. Continued impacts of the pandemic could materially adversely affect the Company’s near-term and long-term revenues, earnings, liquidity, and cash flows as the Company’s customers and/or licensees may request temporary relief, delay, or not make scheduled payments.

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	11. Subsequent Events On April 13, 2020, the Company further amended its Second Amended and Restated Loan and Security Agreement with BHI. Under this amendment, the quarterly installment payment due March 31, 2020 was deferred, and the amounts of the quarterly installment payments due throughout the remainder of 2020 were reduced, while the amount of principal to be repaid through variable payments based on excess cash flow was increased. In addition, there were multiple changes and waivers to the various financial covenants. Further, this amendment permits Xcel to incur unsecured debt through the PPP under the CARES Act, and excludes any associated PPP debt and debt service from the covenant calculations. There were no changes to the total principal balance, interest rate, or maturity date. See Note 5, “Debt and Contingent Obligation,” for additional information. On April 20, 2020, the Company executed a promissory note (the “Promissory Note”) with Bank of America, N.A., which provides for an unsecured loan in the amount of $1.8 million (the “PPP Loan”), pursuant to the PPP under the CARES Act. The PPP Loan has a two-year term and bears interest at a fixed rate of 1.0% per annum. Monthly principal and interest payments are deferred for six months after the date of disbursement. The PPP Loan may be prepaid at any time prior to maturity with no prepayment penalties. The Promissory Note contains events of default and other provisions customary for a loan of this type. The PPP also provides that the PPP Loan may be partially or wholly forgiven if the funds are used for certain qualifying expenses as described in the CARES Act. Such forgiveness will be determined, subject to limitations, based on the use of loan proceeds for payment of payroll costs and any payments of mortgage interest, rent, and utilities. The Company may apply for forgiveness of the PPP Loan upon application by the Company beginning 60 days but not later than 90 days after the PPP Loan is funded. However, no assurance is provided that forgiveness for any portion of the PPP Loan will be obtained. The PPP Loan was funded on April 23, 2020.

Nature of Operations, Background, and Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements The Company adopted Accounting Standards Update ("ASU") No. 2018‑13, “Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement,” effective January 1, 2020. This ASU adds, modifies, and removes several disclosure requirements relative to the three levels of inputs used to measure fair value in accordance with Topic 820, “Fair Value Measurement.” The adoption of this new guidance did not have any impact on the Company’s results of operations, cash flows, and financial condition.

Trademarks and Other Intangibles (Tables)

3 Months Ended

Mar. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Trademarks and Other Intangibles


	Weighted
	Average	March 31, 2020
	Amortization	Gross Carrying		Accumulated		Net Carrying
($ in thousands)	Period	Amount		Amortization		Amount
Trademarks (indefinite-lived)	n/a	$	44,500	$	—	$	44,500
Trademarks (finite-lived)	15 years		34,613		5,137		29,476
Trademarks (finite-lived)	18 years		38,194		2,598		35,596
Other intellectual property	7 years		762		455		307
Copyrights and other intellectual property	10 years		190		114		76
Total		$	118,259	$	8,304	$	109,955


	Weighted
	Average	December 31, 2019
	Amortization	Gross Carrying		Accumulated		Net Carrying
($ in thousands)	Period	Amount		Amortization		Amount
Trademarks (indefinite-lived)	n/a	$	62,900	$	—	$	62,900
Trademarks (finite-lived)	15 years		16,213		4,560		11,653
Trademarks (finite-lived)	18 years		38,194		2,067		36,127
Other intellectual property	7 years		762		428		334
Copyrights and other intellectual property	10 years		190		109		81
Total		$	118,259	$	7,164	$	111,095

Leases (Tables)

3 Months Ended

Mar. 31, 2020

Leases [Abstract]

Maturities of Lease Liabilities


($ in thousands)
Remainder of 2020	$	1,817
2021		2,577
2022		1,732
2023		1,552
2024		1,552
After 2024		4,398
Total lease payments		13,628
Less: Discount		2,531
Present value of lease liabilities		11,097
Current portion of lease liabilities		1,800
Non-current portion of lease liabilities	$	9,297

Debt and Contingent Obligation (Tables)

3 Months Ended

Mar. 31, 2020

Debt Disclosure [Abstract]

Net Carrying Amount of Debt


	March 31,		December 31,
($ in thousands)	2020		2019
Xcel Term Loan	$	19,000	$	19,000
Unamortized deferred finance costs related to term loan		(154)		(179)
Total		18,846		18,821
Current portion of long-term debt		3,375		2,250
Long-term debt	$	15,471	$	16,571

Maturities of Long-term Debt

Principal on the Xcel Term Loan, as amended, is payable in fixed installments as follows:


($ in thousands)
Installment Payment Dates	Amount
June 30, 2020, September 30, 2020, and December 31, 2020	$	750

March 31, 2021, June 30, 2021, September 30, 2021, and December 31, 2021	$	1,125

April 30, 2021	$	750

March 31, 2022, June 30, 2022, September 30, 2022, and December 31, 2022	$	1,125

March 31, 2023, June 30, 2023, September 30, 2023, and December 31, 2023	$	1,250

Thus, the aggregate remaining annual principal payments under the Xcel Term Loan are as follows:


	Amount of
($ in thousands)	Principal
Year Ending December 31,	Payment
2020	$	2,250
2021		5,250
2022		6,500
2023		5,000
Total	$	19,000

Schedule of Fixed Charge Coverage Ratios and Leverage Ratios

net worth of at least $90.0 million at the end of each fiscal quarter;

EBITDA shall not be less than $5.0 million for the twelve fiscal month period ended March 31, 2020, and $4.8 million for the twelve fiscal month period ending June 30, 2020;

the fixed charge coverage ratio for the twelve fiscal month period ending at the end of each fiscal quarter shall not be less than the ratio set forth below:


Fiscal Quarter End		Fixed Charge Coverage Ratio
September 30, 2020		1.00 to 1.00
December 31, 2020, and thereafter		1.10 to 1.00

the leverage ratio for the twelve fiscal month period ending at the end of each fiscal period set forth below shall not exceed the ratio below:


Fiscal Period		Maximum Leverage Ratio
December 31, 2019		2.90 to 1.00
June 30, 2020		4.25 to 1.00
September 30, 2020		3.50 to 1.00
December 31, 2020		2.75 to 1.00
March 31, 2021, June 30, 2021 and September 30, 2021		1.70 to 1.00
December 31, 2021 and each Fiscal Quarter end thereafter		1.50 to 1.00

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

Stockholders' Equity (Tables)

3 Months Ended

Mar. 31, 2020

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Summary of Stock Option Activity


				Weighted
				Average
		Weighted		Remaining
		Average		Contractual	Aggregate
	Number of	Exercise		Life	Intrinsic
	Options	Price		(in Years)	Value
Outstanding at January 1, 2020	7,222,625	$	3.33	5.82	$	—
Granted	230,000		2.23
Canceled	—		—
Exercised	—		—
Expired/Forfeited	(121,000)		1.81
Outstanding at March 31, 2020, and expected to vest	7,331,625	$	3.32	5.57	$	—
Exercisable at March 31, 2020	2,940,125	$	5.04	1.87	$	—

Summary of Stock Option Activity for Non-Vested Options


		Weighted
		Average
	Number of	Grant Date
	Options	Fair Value
Balance at January 1, 2020	4,551,500	$	0.18
Granted	230,000		0.17
Vested	(275,000)		0.70
Forfeited or Canceled	(115,000)		0.34
Balance at March 31, 2020	4,391,500	$	0.15

Summary of Restricted Stock Activity


		Weighted
	Number of	Average
	Restricted	Grant Date
	Shares	Fair Value
Outstanding at January 1, 2020	1,230,623	$	4.33
Granted	336,700		0.65
Canceled	—		—
Vested	(657,298)		2.45
Expired/Forfeited	—		—
Outstanding at March 31, 2020	910,025	$	4.33

Warrant

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Summary of Stock Option Activity


				Weighted
				Average
		Weighted		Remaining
		Average		Contractual	Aggregate
	Number of	Exercise		Life	Intrinsic
	Warrants	Price		(in Years)	Value
Outstanding and exercisable at January 1, 2020	579,815	$	4.63	2.32	$	—
Granted	—		—
Canceled	—		—
Exercised	—		—
Expired/Forfeited	—		—
Outstanding and exercisable at March 31, 2020	579,815	$	4.63	2.07	$	—

Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

Computation of Diluted Earnings Per Share


	Three Months Ended
	March 31,
	2020	2019
Basic	18,870,398	18,562,073
Effect of exercise of warrants	—	690
Diluted	18,870,398	18,562,763

Anti-dilutive Securities Excluded from Computation of Earnings Per Share


	Three Months Ended
	March 31,
	2020	2019
Stock options and warrants	7,911,440	4,862,525

Nature of Operations, Background, and Basis of Presentation (Details)	3 Months Ended
	Mar. 31, 2020
Longaberger Licensing, LLC \| Variable Interest Entity, Primary Beneficiary [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	50.00%

Trademarks and Other Intangibles - Schedule of Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Finite and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Total	$ 118,259	$ 118,259
Accumulated Amortization	8,304	7,164
Net Carrying Amount, Total	$ 109,955	$ 111,095
Trademarks
Finite and Indefinite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period	15 years	15 years
Gross Carrying Amount (definite-lived)	$ 34,613	$ 16,213
Accumulated Amortization	5,137	4,560
Net Carrying Amount	$ 29,476	$ 11,653
Other intellectual property
Finite and Indefinite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period	7 years	7 years
Gross Carrying Amount (definite-lived)	$ 762	$ 762
Accumulated Amortization	455	428
Net Carrying Amount	$ 307	$ 334
Copyrights and other intellectual property
Finite and Indefinite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period	10 years	10 years
Gross Carrying Amount (definite-lived)	$ 190	$ 190
Accumulated Amortization	114	109
Net Carrying Amount	76	81
Trademarks
Finite and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount (indefinite-lived)	$ 44,500	62,900
Net Carrying Amount		$ 62,900
Halston Heritage \| Trademarks
Finite and Indefinite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period	18 years	18 years
Gross Carrying Amount (definite-lived)	$ 38,194	$ 38,194
Accumulated Amortization	2,598	2,067
Net Carrying Amount	$ 35,596	$ 36,127

Trademarks and Other Intangibles - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Goodwill and Intangible Assets [Line Items]
Amortization expense for intangible assets	$ 1,140	$ 770
Trademarks
Goodwill and Intangible Assets [Line Items]
Finite useful life	15 years		15 years
Ripka Brands
Goodwill and Intangible Assets [Line Items]
Finite useful life	15 years

Significant Contracts (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
Significant Contracts (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Product Information [Line Items]
Net revenue	$ 9,527	$ 10,301
Accounts receivable, net	8,843		$ 10,622
Customer Concentration Risk [Member] \| QVC, Inc. [Member]
Product Information [Line Items]
Net revenue	4,690	$ 6,860
Accounts receivable, net	$ 4,590		$ 4,330
Customer Concentration Risk [Member] \| QVC, Inc. [Member] \| Accounts Receivable [Member]
Product Information [Line Items]
Concentration Risk, Percentage	52.00%		41.00%
Customer Concentration Risk [Member] \| QVC, Inc. [Member] \| Sales [Member]
Product Information [Line Items]
Concentration Risk, Percentage	49.00%	82.00%

Leases - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Lessee, Lease, Description [Line Items]
Lease expense included in selling, general and administrative expenses	$ 0.4	$ 0.4
Weighted average remaining lease term for operating leases	6 years 7 months 6 days
Weighted average discount rate for operating lease (as percent)	6.30%
Cash payments for operating lease expense	$ 0.6		$ 0.6
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	2 years
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	8 years

Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Remainder of 2020	$ 1,817
2021	2,577
2022	1,732
2023	1,552
2024	1,552
After 2024	4,398
Total lease payments	13,628
Less: Discount	2,531
Present value of lease liabilities	11,097
Current portion of operating lease obligation	1,800	$ 1,752
Long-term portion of operating lease obligation	$ 9,297	$ 9,773

Debt and Contingent Obligation - Net Carrying Amount of Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Term Loan	$ 19,000
Unamortized deferred finance costs related to term loan	(154)	$ (179)
Total	18,846	18,821
Current portion of long-term debt	3,375	2,250
Long-term debt	15,471	16,571
Xcel Term Loan
Debt Instrument [Line Items]
Term Loan	19,000	19,000
Halston Heritage
Debt Instrument [Line Items]
Contingent obligation	$ 900	$ 900

Debt and Contingent Obligation - Xcel Term Loan Narrative (Details) - USD ($) $ in Thousands		3 Months Ended		12 Months Ended
	Feb. 11, 2019	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 30, 2020	Jun. 30, 2020	Feb. 10, 2019
Debt Instrument [Line Items]
Loan To Be Repaid As Percentage Of Excess Cash Flow Percent		50.00%
Variable Repayments Total		$ 2,000
Xcel Term Loan
Debt Instrument [Line Items]
Aggregate interest expense on Prior Term Debt and Xcel Term Loan		288	$ 260
Secured Debt \| Second Amended And Restated Loan And Security Agreement
Debt Instrument [Line Items]
Minimum net worth required to meet loan covenant	$ 90,000
Secured Debt \| Term Loan A
Debt Instrument [Line Items]
Stated interest rate (as percentage)	5.10%
Secured Debt \| Term Loan B
Debt Instrument [Line Items]
Stated interest rate (as percentage)	6.25%
Secured Debt \| Xcel Term Loan
Debt Instrument [Line Items]
Loss on extinguishment of debt			$ 200
Upfront fee for debt issuance	$ 90
Term LoanB \| Secured Debt \| Xcel Term Loan
Debt Instrument [Line Items]
Face amount of loan	14,700
Second Amendment \| Additional Term Loan
Debt Instrument [Line Items]
Face amount of loan	7,500
Second Amendment \| Xcel Term Loan
Debt Instrument [Line Items]
Face amount of loan	22,000
Second Amendment \| Secured Debt
Debt Instrument [Line Items]
Minimum EBITDA to meet loan covenants		$ 5,000
Second Amendment \| Term LoanA \| Xcel Term Loan
Debt Instrument [Line Items]
Face amount of loan	$ 7,300
First Amendment \| Xcel Term Loan
Debt Instrument [Line Items]
Face amount of loan								$ 14,500
Revolving Credit Facility \| Xcel Term Loan \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.00%
Revolving Credit Facility \| Second Amendment \| Xcel Term Loan
Debt Instrument [Line Items]
Capacity available to convert to incremental term loans	$ 5,000
Debt Termination Period, On Or Before Second Anniversary \| Secured Debt \| Term Loan A
Debt Instrument [Line Items]
Termination fee percentage	1.00%
Debt Termination Period, On Or Before Second Anniversary \| Secured Debt \| Term Loan B
Debt Instrument [Line Items]
Termination fee percentage	2.00%
Debt Termination Period, After Second Anniversary But Before Third Anniversary \| Secured Debt \| Term Loan A
Debt Instrument [Line Items]
Termination fee percentage	0.50%
Debt Termination Period, After Second Anniversary But Before Third Anniversary \| Secured Debt \| Term Loan B
Debt Instrument [Line Items]
Termination fee percentage	1.00%
Debt Termination Period, After Third Anniversary \| Secured Debt
Debt Instrument [Line Items]
Termination fee percentage	0.00%
Forecast \| Second Amendment \| Secured Debt
Debt Instrument [Line Items]
Minimum EBITDA to meet loan covenants							$ 4,800
Maximum capital expenditures required to meet loan covenants				$ 700	$ 1,600
Forecast \| Second Amendment \| Secured Debt \| Xcel Term Loan
Debt Instrument [Line Items]
Minimum liquid assets to meet loan covenants				$ 5,000	$ 4,000	$ 3,250

Debt and Contingent Obligation - Maturity of Long Term Debt (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020 USD ($)
Debt Instrument [Line Items]
Repayment of loan as a percentage of Excess cash flow	50.00%
June 30, 2020, September 30, 2020, and December 31, 2020
Debt Instrument [Line Items]
Quarterly installment payments on term loans	$ 750
March 31, 2021, June 30, 2021, September 30, 2021, and December 31, 2021
Debt Instrument [Line Items]
Quarterly installment payments on term loans	1,125
April 30, 2021
Debt Instrument [Line Items]
Quarterly installment payments on term loans	750
March 31, 2022, June 30, 2022, September 30, 2022, and December 31, 2022
Debt Instrument [Line Items]
Quarterly installment payments on term loans	1,125
March 31, 2023, June 30, 2023, September 30, 2023, and December 31, 2023
Debt Instrument [Line Items]
Quarterly installment payments on term loans	$ 1,250

Debt and Contingent Obligation - Remaining Principal Payments on Term Loan (Details) $ in Thousands	Mar. 31, 2020 USD ($)
Debt Disclosure [Abstract]
2020	$ 2,250
2021	5,250
2022	6,500
2023	5,000
Total	$ 19,000

Debt and Contingent Obligation - Schedule of Fixed Charge Coverage Ratios and Leverage Ratios (Details) - Secured Debt - Xcel Term Loan	Mar. 31, 2020
September 30, 2020 \| Second Amendment
Debt Instrument [Line Items]
Fixed charge coverage ratio required to meet loan covenant	1.00
Leverage ratio required for loan covenant	3.50
December 31, 2020, and thereafter \| Second Amendment
Debt Instrument [Line Items]
Fixed charge coverage ratio required to meet loan covenant	1.10
December 31, 2019
Debt Instrument [Line Items]
Leverage ratio required for loan covenant	2.90
June 30, 2020 \| Second Amendment
Debt Instrument [Line Items]
Leverage ratio required for loan covenant	4.25
December 31, 2020 \| Second Amendment
Debt Instrument [Line Items]
Leverage ratio required for loan covenant	2.75
March 31, 2021, June 30, 2021 and September 30, 2021 \| Second Amendment
Debt Instrument [Line Items]
Leverage ratio required for loan covenant	1.70
December 31, 2021 and each Fiscal Quarter end thereafter \| Second Amendment
Debt Instrument [Line Items]
Leverage ratio required for loan covenant	1.50

Debt and Contingent Obligation - Additional Information (Details) - USD ($) $ in Thousands		3 Months Ended
	Feb. 11, 2019	Mar. 31, 2020	Dec. 31, 2019
Halston Heritage
Debt Instrument [Line Items]
Contingent obligation		$ 900	$ 900
Secured Debt
Debt Instrument [Line Items]
Maximum Prepayment Of Debt Amount	$ 750
Halston Heritage \| Ripka Earn-Out \| Maximum
Debt Instrument [Line Items]
Asset Acquisitions, Contingent Consideration, Amount	$ 6,000
Second Amendment \| IM Seller Notes
Debt Instrument [Line Items]
Principal payment		$ 0

Stockholders' Equity - Additional Information (Details) - USD ($)										3 Months Ended		12 Months Ended
	Mar. 31, 2022	Jan. 01, 2022	Mar. 31, 2021	Jan. 01, 2021	Mar. 31, 2020	Mar. 13, 2020	Feb. 28, 2020	Jan. 31, 2020	Jan. 01, 2020	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate shares of common stock options granted (in shares)										230,000
Exercise price of options (in dollars per share)										$ 2.23
2011 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					13,000,000					13,000,000
Shares of common stock available for issuance (in shares)					1,610,649					1,610,649
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate shares of common stock options granted (in shares)					50,000
Exercise price of options (in dollars per share)					$ 0.61
Vesting rights (percentage per year)	33.33%		33.33%
Unrecognized compensation expense related to unvested stock options					$ 276,000					$ 276,000
Weighted average period of recognition										1 year 8 months 16 days
Employee Stock Option \| Five year expiration
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period										5 years
Employee Stock Option \| Seven year expiration
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period										7 years
Employee Stock Option \| Ten year expiration
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period										10 years
Employee Stock Option \| Key Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate shares of common stock options granted (in shares)						50,000
Exercise price of options (in dollars per share)						$ 5.50
Employee Stock Option \| Consultant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate shares of common stock options granted (in shares)								75,000
Exercise price of options (in dollars per share)								$ 1.57
Employee Stock Option \| Board Observer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate shares of common stock options granted (in shares)									5,000
Exercise price of options (in dollars per share)									$ 4.00
Vesting rights (percentage per year)		50.00%		50.00%
Employee Stock Option \| Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate shares of common stock options granted (in shares)							50,000
Exercise price of options (in dollars per share)							$ 1.40
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense related to unvested stock options					$ 43,000					$ 43,000
Weighted average period of recognition										1 year
Compensation expense related to restricted stock grants										$ 23,000	$ 104,000
Management Stock Bonus
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense										152,000
Equity Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to stock options										68,000	$ 243,000
Warrant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense										$ 0		$ 0
Warrant \| Five year expiration
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period										5 years
Warrant \| Ten year expiration
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period										10 years
Warrant \| 2011 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of common stock reserved for issuance (in shares)					9,812,233					9,812,233

Stockholders' Equity - Summary of Stock Options Activity (Details) - USD ($)					3 Months Ended	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 13, 2020	Mar. 31, 2020	Dec. 31, 2019
Number of Options
Outstanding, beginning balance (in shares)					7,222,625
Granted (in shares)					230,000
Canceled (in shares)					0
Exercised (in shares)					0
Expired/Forfeited (in shares)					(121,000)
Outstanding, ending balance (in shares)			7,331,625		7,331,625	7,222,625
Exercisable (in shares)			2,940,125		2,940,125
Weighted Average Exercise Price
Outstanding, beginning balance (in dollars per share)					$ 3.33
Granted (in dollars per share)					2.23
Canceled (in dollars per share)					0.00
Exercised (in dollars per share)					0.00
Expired/Forfeited (in dollars per share)					1.81
Outstanding, ending balance (in dollars per share)			$ 3.32		3.32	$ 3.33
Exercisable (in dollars per share)			$ 5.04		$ 5.04
Outstanding Weighted Average Remaining Contractual Life (in Years)					5 years 6 months 26 days	5 years 9 months 26 days
Exercisable Weighted Average Remaining Contractual Life (in Years)					1 year 10 months 13 days
Aggregate Intrinsic Value, Outstanding			$ 0		$ 0	$ 0
Aggregate Intrinsic Value, Exercisable			$ 0		$ 0
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights (percentage per year)	33.33%	33.33%
Number of Options
Granted (in shares)			50,000
Weighted Average Exercise Price
Granted (in dollars per share)			$ 0.61
Employee Stock Option \| Key Employees
Number of Options
Granted (in shares)				50,000
Weighted Average Exercise Price
Granted (in dollars per share)				$ 5.50
Employee Stock Option
Number of Options
Granted (in shares)					230,000

Stockholders' Equity - Summary of Stock Option Activity for Non-Vested Options (Details)	3 Months Ended
	Mar. 31, 2020 $ / shares shares
Number of Options
Granted (in shares)	230,000
Employee Stock Option
Number of Options
Beginning Balance (in shares)	4,551,500
Granted (in shares)	230,000
Vested (in shares)	(275,000)
Forfeited or Canceled (in shares)	(115,000)
Ending Balance (in shares)	4,391,500
Weighted Average Grant Date Fair Value
Beginning Balance (in dollars per share) \| $ / shares	$ 0.18
Granted (in dollars per share) \| $ / shares	0.17
Vested (in dollars per share) \| $ / shares	0.70
Forfeited or Canceled (in dollars per share) \| $ / shares	0.34
Ending Balance (in dollars per share) \| $ / shares	$ 0.15

Stockholders' Equity - Summary of Warrants Activity (Details) - Warrant - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Number of Other than Options
Outstanding and exercisable, beginning balance (in shares)	579,815
Granted (in shares)	0
Canceled (in shares)	0
Exercised (in dollars per share)	0
Expired/Forfeited (in shares)	0
Outstanding and exercisable, ending balance (in shares)	579,815	579,815
Weighted Average Exercise Price
Outstanding, beginning balance (in dollars per share)	$ 4.63
Granted (in dollars per share)	0.00
Canceled (in dollars per share)	0.00
Exercised (in dollars per share)	0.00
Expired/Forfeited (in dollars per share)	0.00
Outstanding, ending balance (in dollars per share)	$ 4.63	$ 4.63
Aggregate Intrinsic Value
Outstanding, beginning balance, Aggregate Intrinsic Value	$ 0
Outstanding, ending balance, Aggregate Intrinsic Value	$ 0	$ 0
Weighted Average Remaining Contractual Life (in Years), Outstanding and exercisable	2 years 26 days	2 years 3 months 26 days
Aggregate Intrinsic Value, Outstanding and exercisable	$ 0	$ 0

Stockholders' Equity - Summary of Restricted Stock Activity (Details) - Restricted Stock - $ / shares		3 Months Ended
	Mar. 30, 2020	Mar. 31, 2020
Number of Other than Options
Outstanding and exercisable, beginning balance (in shares)		1,230,623
Granted (in shares)		336,700
Canceled (in shares)		0
Vested (in shares)		657,298
Expired/Forfeited (in shares)		0
Outstanding and exercisable, ending balance (in shares)		910,025
Weighted Average Exercise Price
Outstanding, beginning balance (in dollars per share)		$ 4.33
Granted (in dollars per share)		0.65
Canceled (in dollars per share)		0.00
Vested (in dollars per share)		2.45
Expired/Forfeited (in dollars per share)		0.00
Outstanding, ending balance (in dollars per share)		$ 4.33
Senior Management
Number of Other than Options
Granted (in shares)	336,700

Earnings Per Share - Dilutive Earnings Per Share (Details) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share Basic And Diluted [Line Items]
Basic (in shares)	18,870,398	18,562,073
Diluted (in shares)	18,870,398	18,562,763
Warrant
Earnings Per Share Basic And Diluted [Line Items]
Effect of exercise of options and Warrants (in shares)	0	690

Earnings Per Share - Anti-dilutive Securities Excluded (Details) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Stock options and warrants (in shares)	7,911,440	4,862,525

Income Tax (Details) - USD ($)		3 Months Ended
Income Tax (Details) - USD ($)	Mar. 27, 2020	Mar. 31, 2020	Mar. 31, 2019
Effective income tax rate		40.00%	37.00%
Income tax expense (benefit)		$ (552,000)	$ 75,000
State tax rate impacts		8.00%	10.00%
Permanent differences, tax expenses		4.00%	7.00%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent		7.00%
Operating Loss Carryback, Expiration Period	5 years
COVID19 [Member]
Income tax expense (benefit)		$ 98,000
Income Taxes Receivable		$ 203,000

Related Party Transactions (Details) - USD ($) $ in Millions	Feb. 11, 2019	Mar. 31, 2020
Halston Heritage
Schedule of Asset Acquisition [Line Items]
Cash included in aggregate purchase price	$ 8.4
Common stock included in aggregate purchase price (in shares)	777,778
Issuance of common stock in connection with Halston Heritage assets acquisition	$ 1.1
Aggregate contingent consideration	6.0
Minimum deduction from net royalties	$ 1.5
Percentage of Aggregate Shares Outstanding	4.99%
Halston Heritage \| 50% of the first $10,000,000 of Excess Net Royalties
Schedule of Asset Acquisition [Line Items]
Applicable percentage	50.00%
Halston Heritage \| 20% of aggregate Excess Net Royalties greater than $10,000,000 and up to $15,000,000
Schedule of Asset Acquisition [Line Items]
Applicable percentage	20.00%
Halston Heritage \| 0% of aggregate Excess Net Royalties in excess of $15,000,000
Schedule of Asset Acquisition [Line Items]
Applicable percentage	0.00%
Maximum \| Halston Heritage \| 50% of the first $10,000,000 of Excess Net Royalties
Schedule of Asset Acquisition [Line Items]
Excess net royalties	$ 10.0
Maximum \| Halston Heritage \| 20% of aggregate Excess Net Royalties greater than $10,000,000 and up to $15,000,000
Schedule of Asset Acquisition [Line Items]
Excess net royalties	15.0
Minimum \| Halston Heritage \| 20% of aggregate Excess Net Royalties greater than $10,000,000 and up to $15,000,000
Schedule of Asset Acquisition [Line Items]
Excess net royalties	10.0
Minimum \| Halston Heritage \| 0% of aggregate Excess Net Royalties in excess of $15,000,000
Schedule of Asset Acquisition [Line Items]
Excess net royalties	$ 15.0
House Of Halston LLC \| Former Director [Member]
Schedule of Asset Acquisition [Line Items]
Ownership Percentage in HOH		25.00%

Subsequent Events (Details) - COVID19 [Member] - Promissory Note - Subsequent Event - Unsecured Debt [Member] $ in Millions	Apr. 20, 2020 USD ($)
Subsequent Event [Line Items]
Face amount of loan	$ 1.8
Term of loan	2 years
Stated interest rate (as percentage)	1.00%
Debt Instrument, Period Until First Required Monthly Payment	6 months