View Filing Data

Print Document View Excel Document

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2012	Feb. 26, 2013	Jun. 30, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	STEVEN MADDEN, LTD.
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		44,003,418
Entity Public Float			$ 1,266,789,000
Amendment Flag	false
Entity Central Index Key	0000913241
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Well-known Seasoned Issuer	Yes
Document Period End Date	Dec. 31, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 168,777	$ 102,830
Accounts receivable, net of allowances of $4,581 and $5,894	75,545	91,407
Factor accounts receivable, net of allowances of $17,856 and $12,325	92,156	62,017
Inventories	63,683	59,644
Marketable securities – available for sale	16,285	5,659
Prepaid expenses and other current assets	13,404	13,832
Prepaid taxes	331	1,457
Deferred taxes	11,073	9,711
Total current assets	441,254	346,557
Notes receivable	3,085	7,401
Note receivable – related party	3,581	4,090
Property and equipment, net	45,285	31,587
Deferred taxes	0	2,428
Deposits and other	2,305	1,257
Marketable securities – available for sale	81,202	72,004
Goodwill – net	91,559	75,595
Intangibles – net	135,768	98,867
Total Assets	804,039	639,786
Current liabilities:
Accounts payable	83,427	69,747
Accrued expenses	31,782	34,327
Contingent payment liability – current portion	11,551	14,133
Accrued incentive compensation	7,718	16,881
Total current liabilities	134,478	135,088
Contingent payment liability	30,409	23,788
Deferred rent	7,521	6,004
Deferred taxes	5,117	0
Other liabilities	114	148
Total Liabilities	177,639	165,028
STOCKHOLDERS’ EQUITY
Common stock – $.0001 par value, 60,000 shares authorized, 54,530 and 51,408 shares issued, 46,127 and 43,005 shares outstanding at December 31, 2012 and 2011, respectively	5	5
Additional paid-in capital	217,638	186,325
Retained earnings	540,037	420,411
Other comprehensive income	1,443	678
Treasury stock – 8,403 shares at cost	(132,543)	(132,543)
Total Steven Madden, Ltd. stockholders’ equity	626,580	474,876
Noncontrolling interests	(180)	(118)
Total stockholders’ equity	626,400	474,758
Total Liabilities and Stockholders’ Equity	804,039	639,786
Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred stock – $.0001 par value, 5,000 shares authorized; none issued; Series A Junior Participating preferred stock – $.0001 par value, 60 shares authorized; none issued	$ 0	$ 0

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Allowances for Accounts Receivable (in dollars)	$ 4,581	$ 5,894
Allowances for Due from Factors (in dollars)	$ 17,856	$ 12,325
Preferred stock-issued	0	0
Common stock par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	60,000,000	60,000,000
Common stock, shares issued	54,530,000	51,408,000
Common stock, shares outstanding	46,127,000	43,005,000
Treasury stock-shares at cost	8,403,000	8,403,000
Preferred Class A [Member]
Preferred stock-par value	$ 0.0001	$ 0.0001
Preferred stock- shares authorized	5,000,000	5,000,000
Preferred Class B [Member]
Preferred stock-par value	$ 0.0001	$ 0.0001
Preferred stock- shares authorized	60,000	60,000

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Statement [Abstract]
Net sales	$ 1,227,072	$ 968,549	$ 635,418
Cost of sales	771,370	606,601	359,564
Gross profit	455,702	361,948	275,854
Commission and licensing fee income – net	15,395	18,715	22,629
Operating expenses	(283,689)	(226,893)	(176,859)
Impairment charges and provision for litigation	(8,432)	0	0
Income from operations	178,976	153,770	121,624
Interest income	3,067	4,885	4,208
Interest Expense, Other	(49)	(51)	(4)
Other Nonoperating Income (Expense)	2,193	188	29
Income before provision for income taxes	184,187	158,792	125,857
Provision for income taxes	64,623	61,591	50,132
Net income	119,564	97,201	75,725
Net loss attributable to noncontrolling interests	62	118	0
Net income attributable to Steven Madden, Ltd.	$ 119,626	$ 97,319	$ 75,725
Basic net income per share (in dollars per share)	$ 2.78	$ 2.30	$ 1.83
Diluted net income per share (in dollars per share)	$ 2.71	$ 2.25	$ 1.78
Basic weighted average common shares outstanding (in shares)	43,019	42,264	41,477
Effect of dilutive securities – options/restricted stock (in shares)	1,151	975	966
Diluted weighted average common shares outstanding (in shares)	44,170	43,239	42,443

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Statement of Other Comprehensive Income [Abstract]
Net income	$ 119,564	$ 97,201	$ 75,725
Other comprehensive income (loss) (net of tax):
Foreign currency translation adjustment	(21)	(209)	0
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	87
Unrealized gain (loss) on marketable securities	699	(85)	272
Total other comprehensive income (loss) (net of tax)	765	(294)	272
Comprehensive income	120,329	96,907	75,997
Comprehensive loss attributable to noncontrolling interests	62	118	0
Comprehensive income attributable to Steven Madden, Ltd.	$ 120,391	$ 97,025	$ 75,997

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]
Other comprehensive income	$ 700
Treasury Stock, Shares	8,262,000
Treasury Stock, Value	$ (127,984)
Common stock – $.0001 par value, 60,000 shares authorized, 54,530 and 51,408 shares issued, 46,127 and 43,005 shares outstanding at December 31, 2012 and 2011, respectively	3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Additional paid-in capital	147,703
Retained earnings	$ 247,365
Exercise of stock options (in Shares)	647,000	646,000
Exercise of stock options	$ 5,082	$ 1	$ 5,081
Tax Benefit from Stock Based Compensation	4,718		4,718
Issuance of fully vested restricted stock (in Shares)		447,000
Stock-based compensation	8,271		8,271
Unrealized holding gain on marketable securities net of taxes	272				$ 272
Net loss attributable to noncontrolling interests	0
Net income	75,725			$ 75,725
Forfeiture of accrued dividends	2			2
Treasury Stock, Shares, Acquired						141,000
Treasury Stock, Value, Acquired, Cost Method	(4,559)					$ (4,559)
Balance (in Shares) at Dec. 31, 2010		42,020,000
Balance at Dec. 31, 2010	357,298
Other comprehensive income	$ 972
Treasury Stock, Shares	8,403,000
Treasury Stock, Value	$ (132,543)
Common stock – $.0001 par value, 60,000 shares authorized, 54,530 and 51,408 shares issued, 46,127 and 43,005 shares outstanding at December 31, 2012 and 2011, respectively	4
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Additional paid-in capital	165,773
Retained earnings	$ 323,092
Exercise of stock options (in Shares)	439,000	439,000
Exercise of stock options	$ 4,995	$ 1	4,994
Tax benefit from exercise of options	4,154		4,154
Tax Benefit from Stock Based Compensation	4,154
Issuance of fully vested restricted stock (in Shares)		546,000
Stock-based compensation	11,404		11,404
Unrealized holding gain on marketable securities net of taxes	(85)				(85)
Net loss attributable to noncontrolling interests	(118)
Foreign currency translation adjustment	(209)				(209)
Net income	97,201			97,319
Balance (in Shares) at Dec. 31, 2011		43,005,000
Balance at Dec. 31, 2011	474,758
Other comprehensive income	$ 678
Treasury Stock, Shares	8,403,000
Treasury Stock, Value	$ (132,543)
Noncontrolling interests	(118)
Common stock – $.0001 par value, 60,000 shares authorized, 54,530 and 51,408 shares issued, 46,127 and 43,005 shares outstanding at December 31, 2012 and 2011, respectively	5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Additional paid-in capital	186,325
Retained earnings	$ 420,411
Exercise of stock options (in Shares)	583,000	583,000
Exercise of stock options	$ 9,271	$ 0	9,271
Tax benefit from exercise of options	4,608		4,608
Tax Benefit from Stock Based Compensation	4,608
Issuance of fully vested restricted stock (in Shares)		2,539,000
Stock-based compensation	17,434		$ 17,434
Unrealized holding gain on marketable securities net of taxes	699				699
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	87
Net loss attributable to noncontrolling interests	(62)
Foreign currency translation adjustment	(21)				$ (21)
Net income	119,564			$ 119,626
Balance (in Shares) at Dec. 31, 2012		46,127,000
Balance at Dec. 31, 2012	626,400
Other comprehensive income	$ 1,443
Treasury Stock, Shares	8,403,000
Treasury Stock, Value	$ (132,543)
Noncontrolling interests	(180)
Common stock – $.0001 par value, 60,000 shares authorized, 54,530 and 51,408 shares issued, 46,127 and 43,005 shares outstanding at December 31, 2012 and 2011, respectively	5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Additional paid-in capital	217,638
Retained earnings	$ 540,037

Consolidated Statements of Changes in Stockholders' Equity Consolidated Statements of Changes in Stockholders' Equity (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Accumulated Other Comprehensive Income (Loss) [Member]
Unrealized holding gain on marketable securities-taxes	$ 54	$ 54	$ 198

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash flows from operating activities:
Net income	$ 119,564	$ 97,201	$ 75,725
Adjustments to reconcile net income to net cash provided by operating activities:
Stock-based compensation	17,434	11,404	8,271
Tax benefit from stock based compensation	(4,608)	(4,154)	(4,718)
Depreciation and amortization	12,642	11,060	9,999
Loss on disposal of fixed assets	250	726	543
Impairment charges	5,932	0	0
Deferred taxes	1,528	1,452	(798)
Provision for doubtful accounts and chargebacks	4,218	2,961	1,576
Accrued interest on note receivable – related party	509	(241)	(281)
Deferred rent expense	1,538	(357)	423
Loss (gain) on sale of marketable securities	(2,110)	(1,254)	(29)
Changes in:
Accounts receivable	19,669	(16,543)	(8,266)
Due from factor	(35,670)	(9,336)	(4,985)
Inventories	(1,819)	(9,210)	(8,804)
Prepaid expenses, prepaid taxes, deposits and other	1,557	(2,068)	(4,420)
Accounts payable and accrued expenses	11,956	(7,551)	19,572
Accrued incentive compensation	(9,163)	964	3,603
Other liabilities	(86)	(86)	(538)
Net cash provided by operating activities	143,341	74,968	86,873
Cash flows from investing activities:
Purchases of property and equipment	(20,102)	(15,477)	(3,424)
Purchases of marketable securities	(63,822)	(17,968)	(72,663)
Purchase of notes receivable	(1,562)	0	(7,004)
Payment of contingent liability	(22,867)	(4,151)	(1,628)
Maturity/sale of marketable securities	46,447	67,885	30,092
Refundable cash acquired from seller	0	12,004	0
Acquisitions	(29,367)	(89,730)	(40,602)
Net cash used in investing activities	(91,273)	(47,437)	(95,229)
Cash flows from financing activities:
Proceeds from exercise of stock options	9,271	4,994	5,082
Tax benefit from the exercise of options	4,608	4,154	4,718
Common stock purchased for treasury	0	0	(4,559)
Net cash provided by financing activities	13,879	9,148	5,241
Net decrease in cash and cash equivalents	65,947	36,679	(3,115)
Cash and cash equivalents – beginning of period	102,830	66,151	69,266
Cash and cash equivalents – end of period	168,777	102,830	66,151
Cash paid during the year for:
Interest	49	51	4
Income taxes	52,711	59,633	42,651
Non-cash transactions
Dividend forfeitures related to restricted stock	$ 0	$ 0	$ (2)

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2012

Basis of Reporting [Abstract]

Significant Accounting Policies [Text Block]

[1] Organization:

Steven Madden, Ltd. and its subsidiaries (collectively, the “Company”), a Delaware corporation, design, source, market and sell name brand and private label women's, men's and children's shoes, worldwide through its wholesale and retail channels under the Steve Madden Women's, Steven and Madden Men's brand names and through its wholesale channels under the Stevies, Madden Girl, Madden, l.e.i. (under license), Elizabeth and James (under license), Report, Superga (under license), Betsey Johnson and Big Buddha brand names. In addition, the Company designs, sources, markets and sells name brand and private label fashion handbags and accessories to customers worldwide through its Wholesale Accessories segment. The Wholesale Accessories segment includes Big Buddha, Betsey Johnson, Betseyville, Cejon, Steve Madden and Steven by Steve Madden and, through license agreements, Daisy Fuentes and Olsenboye accessories brands. Revenue is generated predominantly through the sale of the Company's brand name and private label merchandise and certain licensed products. At December 31, 2012 and 2011, the Company operated 109 (including three e-commerce websites) and 84 (including one e-commerce website) retail stores, respectively. Revenue is subject to seasonal fluctuations. See Note P for operating segment information.

[2] Principles of consolidation:

The Consolidated Financial Statements include the accounts of Steven Madden, Ltd. and its wholly owned subsidiaries Steven Madden Retail, Inc., Diva Acquisition Corp., Adesso Madden, Inc., Stevies, Inc., Daniel M. Friedman and Associates, Inc., Big Buddha, Inc., the Topline Corporation, Cejon, Inc., SML Holdings S.a.r.l., Steve Madden Canada Inc., Steve Madden Retail Canada Inc. and Pasa Agency Inc. (collectively referred to as the "Company"). The accounts of Madlove LLC, a joint venture in which the Company is the primary beneficiary, is included in the Consolidated Financial Statements with the other members' interests reflected in “Net loss attributable to noncontrolling interests” in the Consolidated Statements of Income and “Noncontrolling interests” in the Consolidated Balance Sheets. All significant intercompany balances and transactions have been eliminated.

[3] Use of Estimates:

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Significant areas involving management estimates include allowances for bad debts, returns and customer chargebacks, inventory valuation, valuation of intangible assets, litigation reserves, and contingent payment liabilities. The Company provides reserves on trade accounts receivables and factor receivables for future customer chargebacks and markdown allowances, discounts, returns and other miscellaneous compliance-related deductions that relate to the current period sales. The Company evaluates anticipated chargebacks by reviewing several performance indicators of its major customers. These performance indicators, which include retailers’ inventory levels, sell-through rates and gross margin levels, are analyzed by management to estimate the amount of the anticipated customer allowance.

[4] Cash equivalents:

Cash equivalents at December 31, 2012 and 2011 amounted to approximately $5,707 and $57,652, respectively, and consisted of money market accounts held primarily at four brokerage companies. The Company considers all highly liquid instruments with an original maturity of three months or less when purchased to be cash equivalents.

NOTE A – Summary of Significant Accounting Policies (Continued)

[5] Marketable securities:

Marketable securities consist primarily of corporate bonds and certificates of deposit with maturities greater than three months and up to eight years at the time of purchase. These securities, which are classified as available for sale, are carried at fair value, with unrealized gains and losses net of any tax effect reported in stockholders' equity as accumulated other comprehensive income (loss) until realized. Amortization of premiums and discounts is included in interest income. For the years ended December 31, 2012 and 2011, the amortization of bond premiums was $894 and $1,119, respectively. The schedule of maturities at December 31, 2012 and 2011 are as follows:



	Maturities as of December 31, 2012				Maturities as of December 31, 2011
	1 Year or Less		1 to 10 Years		1 Year or Less		1 to 8 Years
Corporate bonds	$	8,285	$	73,027	$	5,659	$	63,965
Certificates of deposit	8,000		8,175		—		8,039
Total	$	16,285	$	81,202	$	5,659	$	72,004

[6] Inventories:

Inventories, which consist of finished goods on hand and in transit, are stated at the lower of cost (first-in, first-out method) or market.

[7] Property and equipment:

Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed utilizing the straight-line method based on estimated useful lives ranging from three to ten years. Leasehold improvements are amortized utilizing the straight-line method over the shorter of their estimated useful lives or the remaining lease term. Impairment losses are recognized for long-lived assets, including certain intangibles, used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are not sufficient to recover the assets' carrying amount. Impairment losses are measured by comparing the fair value of the assets to their carrying amount.

[8] Goodwill and intangible assets:

The Company's goodwill and indefinite lived intangible assets are not amortized, rather they are tested for impairment on an annual basis or more often if events or circumstances change that could cause these assets to become impaired. The Company completed its annual impairment tests on goodwill, which relates to the retail, accessories and Steven reporting units, as well as the Betsey Johnson trademarks. No impairments were recognized.

[9] Net Income Per Share of Common Stock:

Basic net income per share is based on the weighted average number of shares of common stock outstanding during the period, which does not include unvested restricted stock subject to forfeiture. Diluted net income per share reflects: a) the potential dilution assuming shares of common stock were issued upon the exercise of outstanding in-the-money options and the proceeds thereof were used to purchase shares of the Company’s common stock at the average market price during the period, and b) the vesting of granted nonvested restricted stock awards for which the assumed proceeds upon vesting are deemed to be the amount of compensation cost not yet recognized attributable to future services using the treasury stock method, to the extent dilutive. For the years ended December 31, 2012, 2011 and 2010, options to

NOTE A – Summary of Significant Accounting Policies (Continued)

purchase approximately 99,000, 182,000 and 39,000 shares of common stock, respectively, have been excluded in the calculation of diluted income per share as the result would have been anti-dilutive. For the years ended December 31, 2012, 2011 and 2010, all unvested restricted stock awards were dilutive.

[10] Comprehensive Income:

Comprehensive income is the total of net earnings and all other non-owner changes in equity. Except for net income, foreign currency translation adjustments, cash flow hedging and unrealized gains and losses on marketable securities, the Company does not have any transactions or other economic events that qualify as comprehensive income.

[11] Advertising costs:

The Company expenses costs of print, radio and billboard advertisements as incurred. Advertising expense included in operating expenses amounted to approximately $9,783 in 2012, $7,312 in 2011 and $5,597 in 2010.

[12] Revenue Recognition:

The Company recognizes revenue on wholesale sales when (i) products are shipped pursuant to its standard terms, which are freight on board (“FOB”) Company warehouse, or when products are delivered to the consolidators, or any other destination, as per the terms of the customers’ purchase order, (ii) persuasive evidence of an arrangement exists, (iii) the price is fixed and determinable and (iv) collection is reasonably assured. Sales reductions on wholesale sales for anticipated discounts, allowances and other deductions are recognized during the period when sales are recorded. Customers retain the right to replacement of the product for poor quality or improper or short shipments, which have historically been immaterial. Retail sales are recognized when the payment is received from customers and are recorded net of estimated returns. The Company also generates commission income acting as a buying agent by arranging to manufacture private label shoes to the specifications of its clients. The Company’s commission revenue includes fees charged for its design, product and development services provided to certain suppliers in connection with the Company’s private label business. Commission revenue and product and development fees are recognized as earned when title to the product transfers from the manufacturer to the customer and collections are reasonably assured and are reported on a net basis after deducting related operating expenses.

The Company licenses its Steve Madden® and Steven by Steve Madden® trademarks for use in connection with the manufacture, marketing and sale of sunglasses, eyewear, outerwear, bedding, hosiery, women's fashion apparel, jewelry and luggage. In addition, the Company licenses the Betsey Johnson® and Betseyville® trademarks for use in connection with the manufacture, marketing and sale of apparel, jewelry, swimwear, eyewear, watches, fragrances and outerwear. The license agreements require the licensee to pay the Company a royalty and, in substantially all of the agreements, an advertising fee based on the higher of a minimum or a net sales percentage as defined in the various agreements. In addition, under the terms of retail selling agreements, most of the Company’s international distributors are required to pay the Company a royalty based on a percentage of net sales, in addition to a commission and a design fee on the purchases of the Company’s products. Licensing revenue is recognized on the basis of net sales reported by the licensees, or the minimum guaranteed royalties, if higher.

In substantially all of the Company’s license agreements, the minimum guaranteed royalty is earned and receivable on a quarterly basis.

NOTE A – Summary of Significant Accounting Policies (Continued)

[13] Taxes Collected From Customers:

The Company accounts for certain taxes collected from its customers in accordance with the accounting guidance which permits companies to adopt a policy of presenting taxes in the income statement on either a gross basis (included in revenues and costs) or a net basis (excluded from revenues). Taxes within the scope of this accounting guidance would include taxes that are imposed on a revenue transaction between a seller and a customer, for example, sales taxes, use taxes, value-added taxes and some types of excise taxes. The Company has consistently recorded all taxes on a net basis.

[14] Sales Deductions:

The Company supports retailers’ initiatives to maximize sales of the Company’s products on the retail floor by subsidizing the co-op advertising programs of such retailers, providing them with inventory markdown allowances and participating in various other marketing initiatives of its major customers. In addition, the Company accepts returns for damaged products for which the Company’s costs are normally charged back to the responsible third-party factory. Such expenses are reflected in the financial statements as deductions to net sales.

[15] Cost of Sales:

All costs incurred to bring finished products to the Company’s distribution center or to the customers’ freight forwarder and, in the Retail segment, the costs to bring products to the Company’s stores, are included in the cost of sales line on the Consolidated Statements of Income. These include the cost of finished products, purchase commissions, letter of credit fees, brokerage fees, sample expenses, custom duty, inbound freight, royalty payments on licensed products, labels and product packaging. All warehouse and distribution costs related to the Wholesale segments and freight to customers, if any, are included in the operating expenses line item of the Company’s Consolidated Statements of Income. The Company’s gross margins may not be comparable to those of other companies in the industry because some companies may include warehouse and distribution costs, as well as other costs excluded from cost of sales by the Company, as a component of cost of sales, while other companies report on the same basis as the Company and include them in operating expenses.

[16] Warehouse and shipping costs:

The Company includes all warehouse and distribution costs for the Wholesale segment in the Operating Expenses line on the Consolidated Statements of Income. For the years ended December 31, 2012, 2011 and 2010, the total warehouse and distribution costs included in Operating Expenses were $14,140, $12,190 and $10,409 respectively. Since the Company's standard terms of sales are “FOB Steve Madden warehouse,” the Company's wholesale customers absorb most shipping costs. Shipping costs to wholesale customers incurred by the Company are not considered significant and are included in the Operating Expense line in the Consolidated Statements of Income.

[17] Employee benefit plan:

The Company maintains a tax-qualified 401(k) plan which is available to each of the Company's eligible employees who elect to participate after meeting certain length-of-service requirements. The Company made discretionary matching contributions of 50% of employees' contributions up to a maximum of 6% of employees' compensation which vest to the employees over a period of time. Total matching contributions to the plan for 2012, 2011 and 2010 were approximately $1,206, $844 and $675, respectively.

NOTE A – Summary of Significant Accounting Policies (Continued)

[18] Derivative Instruments:

The Company uses derivative instruments to manage its exposure to cash-flow variability from foreign currency risk. Derivatives are carried on the balance sheet at fair value and included in prepaid expenses and other current assets. The Company applies cash flow hedge accounting for its derivative instruments. Net derivative gains and losses attributable to derivatives subject to cash flow hedge accounting reside in accumulated other comprehensive income and will be reclassified to earnings in future periods as the economic transactions to which the derivatives relate affect earnings. See Note L-Derivative Instruments.

Acquisitions

12 Months Ended

Dec. 31, 2012

Acquisitions [Abstract]

Acqusitions

Acquisitions

Steve Madden Canada

On February 21, 2012, the Company purchased all of the assets of Steve Madden Canada Inc., Steve Madden Retail Canada Inc., Pasa Agency Inc. and Gelati Imports Inc. (collectively, “SM Canada”), the Company’s sole distributor in Canada since 1994, comprising SM Canada’s footwear, handbags and accessories wholesale and retail businesses. The transaction was completed for cash consideration of approximately $29,367 plus potential earn-out payments of up to a maximum of $38,000 (Canadian dollars, which converts to approximately the same in U.S. dollars), in the aggregate, based on achievement of certain earnings targets for each of the twelve-month periods ending on March 31, 2013 through 2017, inclusive. The fair value of the contingent payments was estimated using the present value of management’s projections of the financial results of SM Canada during the earn-out period. As of December 31, 2012, the Company estimates the fair value of the contingent consideration to be $19,975.

The transaction was accounted for using the acquisition method required by GAAP. Accordingly, the assets and liabilities of SM Canada were adjusted to their fair values, and the excess of the purchase price over the fair value of the assets acquired, including identified intangible assets, was recorded as goodwill. The fair values assigned to tangible and intangible assets acquired and liabilities assumed are based on management’s estimates and assumptions, which are subject to change. The purchase price, net of an estimated working capital adjustment of $2,681, has been preliminarily allocated as follows:



Accounts receivable	$	2,496
Inventory	2,220
Prepaid expenses and other assets	147
Fixed assets	1,005
Re-acquired right	35,200
Customer relationships	4,400
Non-compete agreement	455
Accounts payable	(2,645		)
Accrued expenses	(802		)
Total fair value excluding goodwill	42,476
Goodwill	4,185

Net assets acquired	$	46,661

Prior to the acquisition, the Company and SM Canada had a preexisting relationship under which SM Canada had the exclusive right to use the Steve Madden brand throughout Canada in connection with the sale and distribution of merchandise. The settlement of the preexisting relationship is considered a re-acquired right and was valued based on the present value of estimated future cash flows.

Note B – Acquisitions (continued)

The purchase price and related allocation are preliminary and may be revised as a result of adjustments made to the purchase price as may be required as additional information regarding assets and liabilities is revealed. Contingent consideration, classified as a liability, will be remeasured at fair value at each reporting date, until the contingency is resolved, with changes recognized in earnings. The goodwill and other identifiable intangible assets related to this transaction are expected to be deductible for tax purposes over 15 years.

The Company incurred approximately $951 in acquisition-related costs applicable to the SM Canada transaction, $800 of which were incurred in 2012. These expenses are included in operating expenses in the Company’s Consolidated Statements of Income. In connection with the acquisition, the Company provided an interest free loan to the seller of SM Canada in the principal amount of $3,107 Canadian dollars ($3,085 in U.S. dollars) pursuant to a promissory note. The note will be paid in five annual installments which are due on the dates the five annual earn-out payments are paid. To the extent the contingent consideration recorded above related to the earn-out is not achieved, the repayment terms of the note may result in less than the entire principal amount of the loan being paid. In such event, the unpaid principal amount of the note will be forgiven. The note was recorded net of the imputed interest, which will be amortized to income over the term of the note.

Cejon

On May 25, 2011, the Company acquired all of the outstanding shares of the capital stock of closely held Cejon, Inc. and Cejon Accessories, Inc. from the sole stockholder of these companies, as well as all of the outstanding membership interests in New East Designs, LLC (together with Cejon Inc. and Cejon Accessories, “Cejon”) from its members (together with the sole stockholder of Cejon, the “Cejon Sellers”). Founded in 1991, Cejon designs, markets and sells cold weather accessories, fashion scarves, wraps and other trend accessories primarily under the Cejon brand name, private labels and under the Steve Madden brand name. Cejon had been a licensee of the Company for cold weather and selected other fashion accessories since September 2006. Management expects the Cejon acquisition will further strengthen and expand the Company’s accessories platform. The acquisition was completed for consideration of approximately $29,502 cash plus potential contingent payments pursuant to an earn-out agreement with the Cejon Sellers. The earn-out agreement specifies two tiers of potential payments to the Cejon Sellers based on the financial performance of Cejon for each of the twelve-month periods ending on June 30, 2012 through 2016, inclusive. The tier one earn-out is based on a graduated percentage of EBITDA up to a maximum EBITDA of $11,000 in each of the earn-out periods, provided that the total aggregate payments under this tier do not exceed $25,000. The tier two earn-out is based on a multiple of the amount that EBITDA exceeds certain levels in each of the earn-out periods, provided that the total aggregate payments under this tier do not exceed $33,000. The earn-out payment for the period ended June 30, 2012 was paid in the third quarter of this year.

The transaction was accounted for using the acquisition method required by GAAP. Accordingly, the assets and liabilities of Cejon were adjusted to their fair values, and the excess of the purchase price over the fair value of the assets acquired, including identified intangible assets, was recorded as goodwill. The fair values assigned to tangible and intangible assets acquired and liabilities assumed are based on management’s estimates and assumptions. The purchase price, net of a working capital adjustment of $836, has been allocated as follows:

Note B – Acquisitions (continued)



Accounts receivable	$	3,631
Inventory	3,998
Prepaid expenses and other current assets	196
Fixed assets	190
Trade name	27,065
Customer relationships	3,225
Non-compete agreement	305
Other assets	24
Accounts payable	(1,318		)
Accrued expenses	(2,242		)
Total fair value excluding goodwill	35,074
Goodwill	17,759

Net assets acquired	$	52,833

Contingent consideration, classified as a liability, will be remeasured at fair value at each reporting date, until the contingency is resolved, with changes recognized in earnings. The goodwill and other identifiable intangibles related to this transaction are expected to be deductible for tax purposes over 15 years.

The Company incurred approximately $531 in acquisition-related costs applicable to the Cejon transaction during the year ended December 31, 2011. These expenses were included in operating expenses in the Company’s Consolidated Statements of Income for the year ended December 31, 2011.

Topline

On May 20, 2011, the Company acquired all of the outstanding shares of capital stock of the closely held company, The Topline Corporation ("Topline") from its sole stockholder (the “Topline Seller”). Founded in 1980, Topline and its subsidiaries design, manufacture, market and sell private label and branded women’s footwear primarily to value priced retailers, department stores, specialty retailers and mass merchants. Topline has sourcing capabilities, sample making facilities and product development capabilities in China, including personnel and facilities engaged in direct sourcing. Management believes that Topline is an excellent strategic fit for the Company. The acquisition was completed for consideration of approximately $56,128 cash, plus potential contingent payments pursuant to an earn-out agreement with the Topline Seller. The earn-out agreement provides for potential payments to the Topline Seller based on the financial performance of Topline for the twelve-month period ended on June 30, 2012. The fair value of the contingent payments was estimated using the present value of management’s projections of the financial results of Topline during the earn-out period (see Note F).

The transaction was accounted for using the acquisition method required by GAAP. Accordingly, the assets and liabilities of Topline were adjusted to their fair values, and the excess of the purchase price over the fair value of the assets acquired, including identified intangible assets, was recorded as goodwill. The fair values assigned to tangible and intangible assets acquired and liabilities assumed are based on management’s estimates and assumptions. The purchase price, net of working capital adjustment of $4,154 paid to the Topline Seller, has been allocated as follows:

Note B – Acquisitions (continued)



Accounts receivable	$	55,950
Inventory	8,460
Prepaid expenses and other current assets	990
Fixed assets	3,895
Trade name	16,600
Customer relationships	7,900
Non-compete agreement	300
Other assets	108
Accounts payable	(40,475		)
Accrued expenses	(7,784		)
Income tax payable	(3,082		)
Deferred tax liability	(8,491		)
Total fair value excluding goodwill	34,371
Goodwill	31,003

Net assets acquired	$	65,374

Contingent consideration, classified as a liability, will be remeasured at fair value at each reporting date, until the contingency is resolved, with changes recognized in earnings. The trade name, customer relationships, non-compete agreement and goodwill related to this transaction are not deductible for tax purposes.

The Company incurred approximately $529 in acquisition related costs applicable to the Topline transaction during the year ended December 31, 2011. These expenses were included in operating expenses in the Company’s Consolidated Statements of Income.

The results of operations of SM Canada, Cejon and Topline have been included in the Company’s Consolidated Statements of Income from the date of the acquisitions. Unaudited pro forma information related to these acquisitions is not included, as the impact of these transactions is not material to the Company’s consolidated results.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4922-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4934-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6996-128479

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1383-128463

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph F4
-Subparagraph e
-Appendix F

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Due To and From Factor	12 Months Ended
Due To and From Factor	Dec. 31, 2012
Due To and From Factor [Abstract]
Due To And From Factor	Factor Receivable The Company has a collection agency agreement with Rosenthal & Rosenthal, Inc. (“Rosenthal”) that became effective on September 15, 2009. The agreement can be terminated by the Company or Rosenthal at any time upon 60 days prior written notice. Under the agreement the Company can request advances from Rosenthal of up to 85% of aggregate receivables submitted to Rosenthal. The agreement provides the Company with a $30,000 credit facility with a $15,000 sub-limit for letters of credit at an interest rate based, at the Company’s election, upon either the prime rate or LIBOR. The Company also pays a fee based on a percentage of the gross invoice amount submitted to Rosenthal. Originally the fee was 0.275% of the gross invoice amount but, on July 10, 2012 the agreement was amended to reduce the fee to 0.25%. Rosenthal assumes the credit risk on a substantial portion of the receivables that the Company submits to it and, to the extent of any loans made to the Company, Rosenthal maintains a lien on all of the Company’s receivables to secure the Company’s obligations. As of December 31, 2012 and 2011, the Company assumed the credit risk on approximately $211 and $357 of factor receivables, respectively. Rosenthal services the collection of the Company's accounts receivable. Funds collected by Rosenthal are applied against advances owed to Rosenthal (if any), and the balance is due and payable to the Company, net of any fees. The allowance against “factor receivables” is a projected provision based on certain formulas and prior approvals for markdowns, allowances, discounts, advertising and other deductions that customers may deduct against their payments.

Notes Receivable

12 Months Ended

Dec. 31, 2012

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

Notes Receivable

As of December 31, 2012 and 2011, Notes Receivable were comprised of the following:



	December 31, 2012		December 31, 2011
Due from Bakers Footwear Group, Inc.	$	—	$	4,092
Due from Betsey Johnson LLC	—		3,309
Due from seller of SM Canada (see Note B)	3,085		—
Total	$	3,085	$	7,401

On August 26, 2010, the Company entered into a Debenture and Stock Purchase Agreement with Bakers Footwear Group, Inc. (“Bakers”) pursuant to which the Company paid $5,000 to acquire a subordinated debenture in the principal amount of $5,000 and 1,844,860 unregistered shares of Bakers common stock which traded on the Over-the-Counter Bulletin Board. The Company allocated $996 of the purchase price to the common stock and $4,004 to the subordinated debenture based upon their relative fair values. Interest accrues on the debenture at the rate of 11% per annum and is payable quarterly in cash. The principal amount of the debenture was payable by Bakers in four equal installments of $1,250 due on August 31, 2017, 2018, 2019 and 2020. The difference between the $4,004 purchase price of the debenture and the $5,000 principal amount of the debenture is considered original issue discount and is being amortized over the life of the debenture. During 2012 and 2011, the total amount of the discount amortized was $145 and $88, bringing the value of the note to $4,148 and $4,092, respectively. On October 3, 2012, Bakers filed for Chapter 11 protection in the United States Bankruptcy Court. As a consequence of the bankruptcy, the debenture due from Bakers (as well as the common stock) is considered impaired and, therefore, was deemed to have no value. Accordingly, a charge of $4,148 (as well as a charge of $996 for the write-off of Bakers common stock) was included in the Impairment charges and provision for litigation. In January 2013, Bakers announced it intends to liquidate or sell all of its remaining assets.

In April 2012, Betsey Johnson LLC filed for Chapter 11 protection in the United States Bankruptcy Court. Shortly thereafter, Betsey Johnson LLC announced that it would commence an orderly liquidation of all of its assets. As a consequence of the bankruptcy, the note receivable due from Betsey Johnson LLC is considered impaired, and accordingly, an impairment charge was recorded and the value of the note was reduced to its anticipated recovery of $500 in the second quarter of 2012. In the fourth quarter of 2012, the Company collected $1,522 and recorded a $1,022 benefit related to a greater-than-anticipated recovery of the notes receivable.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5066-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5162-111524

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4

+ Details

Note Receivable - Related Party	12 Months Ended
Note Receivable - Related Party	Dec. 31, 2012
Receivables [Abstract]
Note Receivable - Related Party	Note Receivable – Related Party On June 25, 2007, the Company made a loan to Steve Madden, its Creative and Design Chief and a principal stockholder of the Company, in the amount of $3,000 in order for Mr. Madden to satisfy a personal tax obligation resulting from the exercise of options that were due to expire and to retain the underlying Company common stock, which he pledged to the Company as collateral to secure the loan. Mr. Madden executed a secured promissory note in favor of the Company bearing interest at an annual rate of 8%, which was due on the earlier of the date Mr. Madden ceases to be employed by the Company or December 31, 2007. The note was amended and restated as of December 19, 2007, to extend the maturity date to March 31, 2009, and amended and restated again as of April 1, 2009 to change the interest rate to 6% and extend the maturity date to June 30, 2015 at which time all principal and accrued interest would become due. On January 3, 2012, in connection with an amendment of Mr. Madden’s employment contract, the note was again amended and restated (the “Third Amended and Restated Note”) to extend the maturity date to December 31, 2023 and eliminate the accrual of interest after December 31, 2011. In addition, the Third Amended and Restated Note provides that, commencing on December 31, 2014, and annually on each December 31 thereafter through the maturity date, one-tenth of the principal amount thereof, together with accrued interest, will be cancelled by the Company, provided that Mr. Madden continues to be employed by the Company on each such December 31. As of December 31, 2011, $1,090 of interest has accrued on the principal amount of the loan related to the period prior to the elimination of the accrual of interest and has been reflected on the Company’s Consolidated Financial Statements. Due to the three-for-two stock split of the Company's common stock effected on May 3, 2010, the number of shares of the Company's common stock securing the loan increased from 510,000 shares to 765,000 shares. Based upon the increase in the market value of the Company’s common stock since the inception of the loan, on July 12, 2010, the Company released from its security interest 555,000 shares of the Company’s common stock, retaining Note E – Note Receivable – Related Party (continued) 210,000 shares with a total market value on that date of $6,798, as collateral for the loan. Subsequently, pursuant to the three-for-two stock split of the Company's common stock effected on May 31, 2011, the number of shares of the Company's common stock securing the repayment of the loan has increased from 210,000 shares to 315,000 shares. On December 31, 2012, the total market value of these shares was $13,315. Pursuant to the elimination of further interest accumulation under the Third Amended and Restated Note, the outstanding principal and the accrued interest as of December 31, 2012 and 2011 has been discounted to reflect imputed interest, which will be amortized over the remaining life of the loan.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph b
-Article 3A

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 1-4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Fair Value Measurement

12 Months Ended

Dec. 31, 2012

Fair Value Disclosures [Abstract]

Fair Value Measurement

The accounting guidance under Accounting Standards Codification “Fair Value Measurements and Disclosures” (“ASC 820-10”) requires the Company to make disclosures about the fair value of certain of its assets and liabilities. ASC 820-10 clarifies the principle that fair value should be based on the assumptions market participants would use when pricing an asset or liability and establishes a fair value hierarchy that prioritizes the information used to develop those assumptions. ASC 820-10 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. A brief description of those three levels is as follows:


•	Level 1: Observable inputs such as quoted prices in active markets for identical assets or liabilities.


•	Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly.


•	Level 3: Significant unobservable inputs.

The Company’s financial assets and liabilities, subject to fair value measurements, as of December 31, 2012 and 2011 are as follows:



			December 31, 2012
			Fair Value Measurements Using Fair Value Hierarchy
	Fair value		Level 1		Level 2		Level 3
Assets:
Cash equivalents	$	5,707	$	5,707	$	—	$	—
Current marketable securities – available for sale	16,285		16,285		—		—
Forward contracts	161		—		161		—
Note receivable – related party	3,581		—		—		3,581
Note receivable – Seller of SM Canada	3,085		—		—		3,085
Long-term marketable securities – available for sale	81,202		81,202		—		—
Total assets	$	110,021	$	103,194	$	161	$	6,666
Liabilities:
Contingent consideration	$	41,960	—		—		$	41,960
Total liabilities	$	41,960	$	—	$	—	$	41,960

Note F – Fair Value Measurement (continued)



			December 31, 2011
			Fair Value Measurements Using Fair Value Hierarchy
	Fair value		Level 1		Level 2		Level 3
Assets:
Cash equivalents	$	57,652	$	57,652	$	—	$	—
Current marketable securities – available for sale	5,659		5,659		—		—
Investment in Bakers	996		—		996		—
Note receivable – related party	4,090		—		—		4,090
Note receivable – Bakers	4,092		—		—		4,092
Note receivable – Betsey Johnson	3,309		—		—		3,309
Long-term marketable securities – available for sale	72,004		72,004		—		—
Total assets	$	147,802	$	135,315	$	996	$	11,491
Liabilities:
Contingent consideration	$	37,921	—		—		$	37,921
Total liabilities	$	37,921	$	—	$	—	$	37,921

Pursuant to the Debenture and Stock Purchase Agreement with Bakers (see Note D), the Company acquired 1,844,860 unregistered shares of Bakers common stock. At the time, Bakers common stock was thinly traded on the OTC Bulletin Board. These shares were valued using the quoted price of similar registered shares of Bakers common stock adjusted for the effect of the transfer restriction, considering factors such as the nature and duration of the transfer restriction, the volatility of the stock and the risk free interest rate. The shares were included in deposits and other assets on the Company’s Consolidated Balance Sheet for the fiscal year ended December 31, 2011. For the note receivable due from Bakers (see Note D), which was purchased at a substantial discount, the carrying value was determined to be the fair value. On October 3, 2012, Bakers filed for Chapter 11 protection in the United States Bankruptcy Court. As a consequence of the bankruptcy, Bakers common stock and the notes receivable, as well as account receivable due from Bakers, which had been valued at $996, $4,148 and $852, respectively, are considered impaired, and therefore were deemed to have no value. Accordingly, charges of $996 and $4,148 were included in the impairment charges and provision for litigation and a charge of $852 was included in commission and licensing fee income in the Consolidated Statements of Income for the fiscal year ended 2012.

Forward contracts are entered into to manage the risk associated with the volatility of future cash flows denominated in Mexican pesos. Fair vale of these instruments are based on observable market transactions of spot and forward rates.

For the note receivable due from related party (see Note D) and due from the sellers of SM Canada (see Note B), the carrying value was determined to be the fair value, based upon their actual interest rates, which approximate current market interest rates.

As of December 31, 2011 the Company had a note receivable related to the Betsey Johnson acquisition. In April 2012, Betsey Johnson LLC announced that it would commence an orderly liquidation under the protection of the United States Bankruptcy Court. During 2012, the note receivable due from Betsey Johnson LLC was reduced to reflect the anticipated future recoveries from the bankruptcy proceeding. During the fourth quarter of 2012, the Company received $1,522 in recoveries (see Note D).

The Company has recorded a liability for potential contingent consideration in connection with the February 21, 2012 acquisition of SM Canada (see Note B). Pursuant to the terms of an earn-out agreement between the Company and the seller of SM Canada, earn-out payments will be due annually to the seller of SM Canada based on the financial performance of SM Canada for each of the twelve-month periods ending on March 31, 2013 through 2017, inclusive. The fair value of the contingent payments was estimated using the present value of management’s projections of the financial results of SM Canada during the earn-out period.

Note F – Fair Value Measurement (continued)

The Company has recorded a liability for potential contingent consideration in connection with the May 25, 2011 acquisition of Cejon (see Note B). Pursuant to the terms of an earn-out agreement between the Company and the sellers of Cejon, earn-out payments will be made annually to the sellers of Cejon, based on the financial performance of Cejon for each of the twelve-month periods ending on June 30, 2012 through 2016, inclusive. The fair value of the contingent payments was estimated using the present value of management’s projections of the financial results of Cejon during the earn-out period. The earn-out payment for the period ended June 30, 2012 was paid in the third quarter of this year.

The Company has recorded a liability for potential contingent consideration in connection with the May 20, 2011 acquisition of Topline (see Note B). Pursuant to the terms of the acquisition agreement, an earn-out payment was paid in 2012 to the Topline seller based on the financial performance of Topline for the twelve-month period ended June 30, 2012. The final payment approximated the liability recorded.

The Company has recorded a liability for contingent consideration as a result of the February 10, 2010 acquisition of Big Buddha, Inc. The contingent consideration will be payable to the seller of Big Buddha based on the financial performance of Big Buddha for the twelve-month period ending on March 31, 2013. The fair value of the contingent payments was estimated using the present value of management’s projections of the financial results of Big Buddha during the earn-out period.

Accounting guidance permits entities to choose to measure financial instruments and certain other items at fair value that are not currently required to be measured at fair value. The accounting guidance also establishes presentation and disclosure requirements designed to facilitate comparisons between entities that chose different measurement attributes for similar assets and liabilities. The Company has elected not to measure any eligible items at fair value.

The carrying value of certain financial instruments such as accounts receivable, due from factor and accounts payable approximates their fair values due to the short-term nature of their underlying terms. The fair values of investment in marketable securities available for sale are determined by reference to market data and other valuation techniques, as appropriate. Fair value of the notes receivable held by the Company approximates their carrying value based upon their imputed or actual interest rate, which approximates current market interest rates.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13537-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13504-108611

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Property and Equipment (Notes)

12 Months Ended

Dec. 31, 2012

Property and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

Property and Equipment

The major classes of assets and total accumulated depreciation and amortization are as follows:



	December 31,
	2012			2011
Land and building	$	767		$	767
Leasehold improvements	55,005			40,147
Machinery and equipment	5,808			5,833
Furniture and fixtures	6,432			5,893
Computer equipment	30,676			26,191
	98,688			78,831
Less accumulated depreciation and amortization	(53,403		)	(47,244		)
Property and equipment - net	$	45,285		$	31,587

Depreciation and amortization expense included in operating expenses amounted to approximately $8,501 in 2012, $6,732 in 2011 and $5,824 in 2010.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

The following is a summary of the carrying amount of goodwill by segment as of December 31, 2012 and 2011:



	Wholesale						Net Carrying
	Footwear		Accessories		Retail		Amount
Balance at January 1, 2011	$	1,547	$	31,565	5,501		$	38,613
Acquisition of Cejon	—		17,590		—		17,590
Acquisition of Topline	19,392		—		—		19,392
Balance at December 31, 2011	20,939		49,155		5,501		75,595
Purchase accounting adjustment	11,610		169		—		11,779
Acquisition of SM Canada	3,841		—		344		4,185
Balance at December 31, 2012	$	36,390	$	49,324	$	5,845	$	91,559

Pursuant to the final reconciliation of assets and liabilities acquired in the Topline and Cejon acquisitions, adjustments to goodwill were recorded in the amount of $11,610 and $169, respectively.

The following table details identifiable intangible assets as of December 31, 2012 and 2011:



	2012
	Estimated Lives	Cost Basis		Accumulated Amortization		Net Carrying Amount
Trade names	6–10 years	$	4,590	$	1,618	$	2,972
Customer relationships	10 years	27,339		7,541		19,798
License agreements	3–6 years	5,600		5,600		—
Non-compete agreement	5 years	2,440		1,530		910
Other	3 years	14		14		—
		39,983		16,303		23,680
Re-acquired right	indefinite	35,200		—		35,200
Trade names	indefinite	76,888		—		76,888
		$	152,071	$	16,303	$	135,768
	2011
	Estimated Lives	Cost Basis		Accumulated Amortization		Net Carrying Amount
Trade names	6–10 years	$	8,590	$	1,180	$	7,410
Customer relationships	10 years	22,834		4,999		17,835
License agreements	3–6 years	5,600		5,600		—
Non-compete agreement	5 years	1,985		1,205		780
Other	3 years	14		14		—
		39,023		12,998		26,025
Trade names	indefinite	72,842		—		72,842
		$	111,865	$	12,998	$	98,867

Note H – Goodwill and Intangible Assets (continued)

The amortization of intangible assets amounted to $3,305 for 2012 and $3,191 for 2011 and is included in operating expenses on the Company's Consolidated Statements of Income. The estimated future amortization expense of purchased intangibles for the next five years is as follows:



2013	$	3,351
2014	3,286
2015	3,101
2016	2,795
2017	2,554
Thereafter	8,593
Total	$	23,680

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Stock-Based Compensation

12 Months Ended

Dec. 31, 2012

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation

In March 2006, the Board of Directors approved the Steven Madden, Ltd. 2006 Stock Incentive Plan (the “Plan”) under which nonqualified stock options, stock appreciation rights, performance shares, restricted stock, other stock-based awards and performance-based cash awards may be granted to employees, consultants and non-employee directors. The stockholders approved the Plan on May 26, 2006. On May 25, 2007, the stockholders approved an amendment to the Plan to increase the maximum number of shares that may be issued under the Plan from 2,700,000 to 3,487,500. On May 22, 2009, the stockholders approved a second amendment to the Plan that increased the maximum number of shares that may be issued under the Plan to 9,144,000. On May 25, 2012, the stockholders approved a third amendment to the Plan that increased the maximum number of shares that may be issued under the Plan to 15,644,000. The following table summarizes the number of shares of common stock authorized for use under the Plan, the number of stock-based awards granted (net of expired or cancelled awards) under the Plan and the number of shares of common stock available for the grant of stock-based awards under the Plan:



Common stock authorized	15,644,000
Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled	(11,132,000	)

Common stock available for grant of stock-based awards as of December 31, 2012	4,512,000

In accordance with accounting guidance relating to stock-based compensation, the Company records compensation for all awards based on the fair value of options and restricted stock on the date of grant. Equity-based compensation is included in operating expenses on the Company's Consolidated Statements of Income. For the years ended December 31, 2012, 2011 and 2010, total equity-based compensation was as follows:



	Years Ended December 31,
	2012		2011		2010
Restricted stock	$	11,622	$	5,787	$	3,724
Stock options	5,812		5,617		4,547
Total	$	17,434	$	11,404	$	8,271

The Company classifies cash flows resulting from the tax benefits from tax deductions in excess of the compensation costs recognized for those options (tax benefits) as financing cash flows. For the years ended December 31, 2012, 2011 and 2010, the Company realized a tax benefit from the exercise of stock options of $4,608, $4,154 and $4,718, respectively.

Note I – Stock-Based Compensation (continued)

Stock Options

The total intrinsic value of options exercised during 2012, 2011 and 2010 amounted to $15,386, $10,768 and $11,684 respectively. During the years ended December 31, 2012, 2011 and 2010, 829,000 options with a weighted average exercise price of $19.15, 860,000 options with a weighted average exercise price of $15.92 and 587,000 options with a weighted average exercise price of $11.20 vested, respectively. As of December 31, 2012, there were unvested options relating to 1,158,000 shares of common stock with a total of $6,416 of unrecognized compensation cost and an average vesting period of 2 years.

The Company uses the Black-Scholes option-pricing model to estimate the fair value of options granted, which requires several assumptions. The expected term of the options represents the estimated period of time until exercise and is based on the historical experience of similar awards. Expected volatility is based on the historical volatility of the Company’s common stock. The risk free interest rate is based on the U.S. Treasury yield curve in effect at the time of the grant. With the exception of special dividends paid in November 2005 and 2006, the Company historically has not paid regular cash dividends and thus the expected dividend rate is assumed to be zero. The following weighted average assumptions were used for stock options granted:



	2012	2011	2010
Volatility	40% to 47%	43% to 49%	47% to 52%
Risk-free interest rate	0.47% to 0.87%	0.61% to 1.78%	0.84% to 2.16%
Expected life in years	3 to 5	2 to 4	3 to 4
Dividend yield	0.00%	0.00%	0.00%
Weighted average fair value	$14.15	$10.97	$8.53

Activity relating to stock options granted under the Company’s plans and outside the plans during the three years ended December 31, 2012 is as follows:



	Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Outstanding at January 1, 2010	2,423,000		$	9.12
Granted	971,000		$	22.49
Exercised	(647,000	)	$	8.00
Cancelled/Forfeited	(44,000	)	$	16.03
Outstanding at December 31, 2010	2,703,000		$	14.08
Granted	618,000		$	29.93
Exercised	(439,000	)	$	11.39
Cancelled/Forfeited	(179,000	)	$	19.42
Outstanding at December 31, 2011	2,703,000		$	17.79
Granted	236,000		40.63
Exercised	(583,000	)	15.91
Cancelled/Forfeited	(87,000	)	20.10
Outstanding at December 31, 2012	2,269,000		$	20.57	4.0 years	$	49,356
Exercisable at December 31, 2012	1,111,000		$	17.98	3.7 years	$	26,972

Note I – Stock-Based Compensation (continued)

The following table summarizes information about stock options at December 31, 2012:



	Options Outstanding			Options Exercisable
Range of Exercise Price	Number Outstanding	Weighted Average Remaining Contractual Life (in Years)	Weighted Average Exercise Price	Number Exercisable	Weighted Average Exercise Price
$5.47 to $8.59	851,000	2.9	$8.31	565,000	$8.27
$13.07 to $18.33	171,000	3.9	14.97	58,000	14.37
$21.69 to $25.45	602,000	4.2	23.87	228,000	23.46
$25.75 to $31.75	237,000	5.2	29.03	49,000	28.69
$34.50 to $44.51	408,000	5.7	38.70	211,000	36.60
	2,269,000	4.0	$20.57	1,111,000	$17.98

Restricted Stock

The following table summarizes restricted stock activity during the three years ended December 31, 2012:



	Number of Shares		Weighted Average Fair Value at Grant Date
Outstanding at January 1, 2010	671,000		$	13.98
Granted	254,000		$	23.39
Vested	(348,000	)	$	13.01
Forfeited	(15,000	)	$	18.99
Outstanding at December 31, 2010	562,000		$	17.20
Granted	383,000		$	31.65
Vested	(239,000	)	$	15.56
Forfeited	(35,000	)	$	28.44
Outstanding at December 31, 2011	671,000		$	25.44
Granted	2,447,000		$	36.34
Vested	(227,000	)	$	24.50
Forfeited	(2,000	)	$	38.10
Outstanding at December 31, 2012	2,889,000		$	34.74

As of December 31, 2012, there was $90,642 of total unrecognized compensation cost related to restricted stock awards granted under the Plan. This cost is expected to be recognized over a weighted average of 9.9 years.

The Company determines the fair value of its restricted stock awards based on the market price of its common stock on the date of grant. The fair value of the restricted stock that vested during the years ended December 31, 2012, 2011 and 2010 was $5,553, $3,718 and $4,537, respectively.

Note I – Stock-Based Compensation (continued)

On January 3, 2012, the Company and its Creative and Design Chief, Steven Madden, entered into an amendment of Mr. Madden’s existing employment agreement, pursuant to which, on February 8, 2012, Mr. Madden was granted 975,371 restricted shares of the Company’s common stock at the then market price of $41.01, which will vest in equal annual installments over a seven-year period commencing on December 31, 2017 and, thereafter, on each December 31 through December 31, 2023, subject to Mr. Madden’s continued employment on each such vesting date. Pursuant to the amended employment agreement, on June 30, 2012, Mr. Madden exercised his right to receive an additional restricted stock award, and on July 3, 2012 he was granted 1,262,228 restricted shares of the Company's common stock at the then market price of $31.69, which will vest in the same manner as the prior grant.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Preferred Stock (Notes)	12 Months Ended
Preferred Stock (Notes)	Dec. 31, 2012
Preferred Stock [Abstract]
Preferred Stock [Text Block]	Preferred Stock The Company has authorized 5,000,000 shares of preferred stock. The Board of Directors has designated 60,000 shares of such preferred stock as Series A Junior Participating Preferred Stock (“Series A Preferred”). Holders of the shares of Series A Preferred are entitled to dividends equal to 1,000 times dividends declared or paid on the Company's common stock. Each share of Series A Preferred entitles the holder to 1,000 votes on all matters submitted to the holders of common stock. The Series A Preferred has a liquidation preference of $1,000 per share, and is not redeemable by the Company. No shares of preferred stock have been issued.

Rights Agreement (Notes)	12 Months Ended
Rights Agreement (Notes)	Dec. 31, 2012
Rights Agreement [Abstract]
RightsAgreementTextBlock	Rights Agreement On October 30, 2001, the Company declared a dividend distribution of one preferred stock purchase right (a “Right”) for each outstanding share of common stock. Prior to a three-for-two stock split of the Company's outstanding shares of common stock on May 31, 2011, each Right entitled the holder to purchase from the Company four ten-thousandths (4/10,000) of a share of Series A Preferred at a price of $33.33 per four ten-thousandths (4/10,000) of a share. As a consequence of the aforementioned stock split, an automatic adjustment of each Right occurred pursuant to a Rights Agreement dated November 14, 2001 between the Company and American Stock Transfer and Trust Company (the “Rights Agreement”), following which each holder of a Right was then entitled to purchase from the Company three ten-thousandths (3/10,000) of a share of Series A Preferred at a price of $22.22 per three ten-thousandths (3/10,000) of a share. Initially, the Rights would not be exercisable and would automatically trade with the common stock. The Rights would become exercisable, in general, ten days following the announcement of a person or group acquiring beneficial ownership of at least 15% of the outstanding voting stock of the Company. Pursuant to the Rights Agreement, the Rights expired on November 14, 2011.

Derivative Instruments (Notes)	12 Months Ended
Derivative Instruments (Notes)	Dec. 31, 2012
Derivative Instruments [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	Derivative Instruments The Company uses derivative instruments, specifically, forward foreign exchange contracts, to manage the risk associated with the volatility of future cash flows denominated in Mexican pesos. The foreign exchange contracts will be used to mitigate the impact of exchange rate fluctuations on forecasted purchases of inventory from Mexico and are designated as cash flow hedging instruments. As of December 31, 2012, the fair value of the Company's foreign currency derivatives, which is included on the Consolidated Balance Sheet in prepaid expenses and other current assets, is $161. As of December 31, 2012, $87 of gains related to cash flow hedges are recorded in accumulated other comprehensive income, net of taxes and are expected to be recognized in earnings at the same time the hedged items affect earnings. As of December 31, 2012, none of the Company's hedging activities were considered ineffective and thus no gains and losses from hedging activities were recognized in the Consolidated Statement of Income.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41620-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4D
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624177-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579240-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7668309&loc=d3e80784-113994

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41641-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579245-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4H
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624258-113959

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5708775-113959

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7668309&loc=d3e80748-113994

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41635-113959

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5708773-113959

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5618551-113959

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5580258-113959

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41638-113959

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624181-113959

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Operating Leases (Notes)

12 Months Ended

Dec. 31, 2012

Operating Leases [Abstract]

Leases of Lessee Disclosure [Text Block]

Operating Leases

The Company leases office, showroom and retail facilities under noncancelable operating leases with terms expiring at various times through 2023. Future minimum annual lease payments under noncancelable operating leases consist of the following at December 31:



2013	$	27,423
2014	26,760
2015	25,424
2016	24,172
2017	21,435
Thereafter	63,561
Total	$	188,775

A majority of the retail store leases provide for contingent rental payments if gross sales exceed certain targets. In addition, many of the leases contain rent escalation clauses to compensate for increases in operating costs and real estate taxes. Rent expense for the years ended December 31, 2012, 2011 and 2010 was approximately $33,073, $25,328 and $21,485, respectively. Included in such amounts are contingent rents of $169, $142 and $3 in 2012, 2011 and 2010, respectively.

Rent expense is calculated by amortizing total base rental payments (net of any rental abatements, construction allowances and other rental concessions), on a straight-line basis, over the lease term. Accordingly, rent expense charged to operations differs from rent paid resulting in the Company recording deferred rent.

- Definition

The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.

+ References + Details

Income Taxes (Notes)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Income Taxes

The components of income before income taxes are as follows:



	2012		2011		2010
Domestic	$	123,691	$	117,497	$	88,308
Foreign	60,496		41,295		37,549
	$	184,187	$	158,792	$	125,857

The income tax provision (benefit) consists of the following:



	2012			2011		2010
Current:
Federal	$	41,280		$	43,953	$	36,482
State and local	10,319			8,560		8,253
Foreign	11,035			6,814		6,195
	62,634			59,327		50,930
Deferred:
Federal	2,272			1,588		(651		)
State and local	(396		)	676		(147		)
Foreign	113			—		—
	1,989			2,264		(798		)
	$	64,623		$	61,591	$	50,132

Note N - Income Taxes (continued)

A reconciliation between taxes computed at the federal statutory rate and the effective tax rate is as follows:



	December 31,
	2012		2011		2010
Income taxes at federal statutory rate	35.0	%	35.0	%	35.0	%
Effects of foreign operations	(3.3	)	—		—
State and local income taxes - net of federal income tax benefit	3.4		3.9		3.9
Nondeductible items	0.1		0.3		0.2
Valuation allowance (reversal)	(0.3	)	(0.4	)	0.5
Other	0.2		—		0.2
Effective rate	35.1	%	38.8	%	39.8	%

The Company applies the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that are expected to be in effect when the differences are expected to reverse.

In accordance with accounting guidance, the Company has opted to classify interest and penalties that would accrue according to the provisions of relevant tax law as income tax expense on the Consolidated Statements of Income. The Company determines the amount of interest expense to be recognized by applying the applicable statutory rate of interest to the difference between the tax position recognized and the amount previously taken or expected to be taken on a tax return. The Company's tax years 2009 through 2012 remain open to examination by most taxing authorities. The Company has no unrecognized tax benefits recorded as of the year ended December 31, 2012.

Note N - Income Taxes (continued)

The components of deferred tax assets and liabilities are as follows:



	December 31,
	2012			2011
Current deferred tax assets (liabilities):
Receivable allowances	$	9,005		$	7,246
Inventory	1,588			1,975
Unrealized (gain) loss	58			(6		)
Accrued expenses	496			496
Other	(74		)	595
Gross current deferred tax asset	11,073			10,306
Valuation allowance	—			(595		)
	11,073			9,711
Non-current deferred tax assets (liabilities):
Depreciation and amortization	(1,982		)	(1,889		)
Deferred compensation	8,200			4,902
Unremitted earnings of foreign subsidiaries	(10,224		)	—
Deferred rent	2,991			2,388
Amortization of goodwill	(3,097		)	(2,504		)
Unrealized (gain) loss	(1,073		)	(561		)
Other	68			92
	(5,117		)	2,428
Deferred tax assets	$	5,956		$	12,139

The Company's consolidated financial statements provide for any related tax liability on amounts that may be repatriated from foreign operations, aside from undistributed earnings of certain of the Company's foreign subsidiaries that are intended to be indefinitely reinvested in operations outside the U.S. The deferred tax liability of $10,224 reflects the amounts that may be repatriated from foreign operations. A portion of the amount established in the current year was based on the finalization of the purchase accounting in 2012 of Topline. The total amount of indefinitely reinvested earnings of foreign subsidiaries as of December 31, 2012 was $27,100. Accordingly, no provision has been made for United States income taxes which may become payable if those undistributed earnings of foreign subsidiaries are paid as dividends. Determination of the amount of unrecognized deferred income tax liabilities on these earnings is not practicable because such liability, if any, is subject to many variables and is dependent on circumstances existing if and when remittance occurs.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments, Contingencies and Other

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies Disclosure [Abstract]

Commitments, Contingencies and Other

[1] Legal Proceedings:

(a)

On February 2, 2012, two individuals purporting to be stockholders of the Company commenced separate civil actions in the Supreme Court of New York, Queens County, Mark Ioffe, Derivatively on Behalf of Nominal Defendant Steven Madden, Ltd. v. Steven Madden, et. al, No. 700188-2012 (the “Ioffe Action”) and Catherine L. Phillips, Derivatively on Behalf of Nominal Defendant Steven Madden, Ltd. v. Steven Madden, et. al, No. 700189-2012 (together with the Ioffe Action, the “Actions”). The Actions asserted derivative claims challenging the decision of the Company's Board of Directors in January 2012 to amend Steven Madden's employment agreement dated July 15, 2005, and amended as of December 14, 2009 and to amend the promissory note setting forth Mr. Madden's

Note O – Commitments, Contingencies and Other (continued)

obligations in respect of a loan made by the Company to Mr. Madden in 2007 and amended in 2009 and claimed, among other things, that the Board violated its duties of loyalty and good faith by approving the amendments. The Actions also asserted claims of unjust enrichment against Mr. Madden. The Company and the other defendants filed a motion for dismissal of the Actions, which was granted by the court on September 13, 2012. The plaintiffs did not file a notice of appeal with respect to the dismissal of the Actions and the time period for filing an appeal has now expired.

(b)

On July 19, 2011, an individual purporting to act on behalf of a class of similarly situated individuals commenced a civil action in the United States District Court for the Central District of California, Samantha Ellison, individually and on behalf of a class of similarly situated individuals v. Steven Madden, Ltd., No. CV11-05935 (the “Ellison Action”) asserting that the Company made unsolicited commercial text calls to wireless telephone numbers of the class members in violation of the Telephone Consumers Protection Act (the "TCPA") and seeking, on behalf of the class, an injunction requiring the Company to cease all wireless text messages without prior written consent as required by the TCPA, as well as the recovery of statutory damages to the class members together with costs and reasonable attorneys' fees. The Company responded by challenging the suit on several grounds. Settlement discussions resulted in a settlement being reached on July 30, 2012, subject to final court approval, for an aggregate gross settlement fund amount of $10,000, including all settlement costs and administration fees, as well as fees recoverable by class counsel. As the settlement calls for the reversion of all monies not paid to class claimants, it is possible that the actual settlement amount paid will be substantially less than $10,000. In addition, the Company's insurance coverage will cover a portion of the settlement at the rate of 45% of the initial settlement payment of $5,000 and 30% of amounts over and above the initial settlement payment. On September 25, 2012 the court certified the class for settlement purposes only and approved the settlement on a preliminary basis. The court further ordered all litigants to make further submissions to the court concerning, among other things, the merits and value of the case and to deliver notice of the proposed settlement to all class members prior to a fairness hearing and final approval of the settlement. Based on the settlement as contemplated and applying the insurance coverage as applicable, the maximum

exposure to the Company is approximately $6,250; however, in light of historical "take rates" in cases of this type, the Company's counsel estimates that the actual liability to the Company will likely be $2,500 or less. Accordingly, the Company recorded a liability in the amount of $2,500 in the second quarter of 2012 and subsequently paid this amount in 2012 pursuant to the preliminary settlement agreement.

(c)

On August 10, 2005, following the conclusion of an audit of the Company conducted by auditors for U.S. Customs and Border Protection (“U.S. Customs”) during 2004 and 2005, U.S. Customs issued a report that asserts that certain commissions that the Company treated as “buying agents’ commissions” (which are non-dutiable) should be treated as “selling agents’ commissions” and hence are dutiable. Subsequently, U.S. Immigration and Customs Enforcement notified the Company’s legal counsel that a formal investigation of the Company’s importing practices had been commenced as a result of the audit. In September 2007, U.S. Customs notified the Company that it had finalized its assessment of the underpaid duties at $1,400. The Company, with the advice of legal counsel, evaluated the liability in the case, including additional duties, interest and penalties, and believed that it was not likely to exceed $3,045, and accordingly, a liability for this amount was recorded as of December 31, 2009. The Company contested the conclusions of the U.S. Customs audit and filed a request for review and issuance of rulings thereon by U.S. Customs Headquarters, of Regulations and Rulings, under internal advice procedures. On September 20, 2010, U.S. Customs issued a ruling in the matter, concluding that the commissions paid by the Company pursuant to buying agreements entered into by the Company and one of its two buying agents under review were bona fide buying-agent commissions and, therefore, were non-dutiable. With respect to the second buying agent, U.S. Customs also ruled that beginning in February 2002, commissions paid by the Company were bona fide buying agent commissions and, therefore, were non-dutiable. However, U.S. Customs found that the Company’s pre-2002 buying agreements with the second agent were legally insufficient to substantiate a buyer-buyer’s agent relationship between the Company and the agent and that commissions paid to the second agent under such buying agreements, in fact, were dutiable. On the basis of the U.S. Customs ruling, the Company reevaluated the liability in the case and believes that it is not likely to exceed $1,248 and the liability was reduced from $3,045 to such amount as of September 30, 2010.

On November 21, 2011, U.S. Customs issued a pre-penalty notice to the Company in which it alleges that gross negligence by the Company resulted in an underpayment of duties with respect to certain pre-2002 buying agreements

Note O – Commitments, Contingencies and Other (continued)

and claims that the Company owes $342 as an additional duty and $1,367 in monetary penalties. In its February 16, 2012 response to the pre-penalty notice, the Company submitted that it owes no additional duty and, further, did not through negligence or gross negligence fail to pay any duty or engage in conduct amounting to either gross negligence or negligence. The Company requested that U.S. Customs withdraw its proposal to issue a notice of penalty and take no further adverse action against the Company. In the event that U.S. Customs is not inclined to withdraw the pre-penalty notice after review of the Company’s response, the Company has requested the opportunity to make an oral presentation to U.S. Customs prior to the issuance of a notice of penalty. In the event that U.S. Customs determines to issue a notice of penalty, the Company intends to file a petition for relief requesting a reduction of the level of culpability and mitigation of the penalty amount assessed. The maximum total amount of damages related to this matter is approximately $1,700 for which the Company has accrued $1,248.

(d)

The Company has been named as a defendant in certain other lawsuits in the normal course of business. In the opinion of management, after consulting with legal counsel, the liabilities, if any, resulting from these matters should not have a material effect on the Company’s financial position or results of operations. It is the policy of management to disclose the amount or range of reasonably possible losses in excess of recorded amounts.

[2] Employment agreements:

Robert Schmertz. Effective January 1, 2013, the Company entered into a new employment agreement with Robert Schmertz, the Company's Brand Director, to replace an existing employment agreement that expired at the end of 2012. The new agreement, which expires on December 31, 2014, provides for an annual salary of $725. In addition, pursuant to his new employment agreement, on January 4, 2013, Mr. Schmertz received a grant of 16,667 shares of the Company's common stock subject to certain restrictions. The restricted shares were issued under the Company's 2006 Stock Incentive Plan, as amended, and will vest in five substantially equal annual installments over five years commencing on the first anniversary of the date of the grant. Additional compensation and bonuses, if any, are at the sole discretion of the Board of Directors.

Edward R. Rosenfeld. On December 31, 2012, the Company entered into a new employment agreement with Edward R. Rosenfeld, the Company's Chief Executive Officer and the Chairman of the Board of Directors, to replace an existing employment agreement that expired on December 31, 2012. The agreement, which expires on December 31, 2015, provides for an approximate annual salary of $579 through December 31, 2013, $608 in 2014 and $638 in 2015. In addition, pursuant to his new employment agreement, Mr. Rosenfeld received a grant of 100,000 shares of the Company's common stock subject to certain restrictions. The restricted shares were issued under the Company's 2006 Stock Incentive Plan, as amended, and will vest in equal annual installments over a five-year period commencing on December 1, 2013. Additional compensation and bonuses, if any, are at the sole discretion of the Board of Directors.

Steven Madden. On January 3, 2012, the Company and its Creative and Design Chief, Steven Madden, entered into an amendment, dated as of December 31, 2011, to Mr. Madden's existing employment agreement with the Company (the “Amended Madden Agreement”). The Amended Madden Agreement, which extends the term of Mr. Madden's employment through December 31, 2023, provides for an annual base salary of approximately $5,417 in 2012, approximately $7,417 in 2013, approximately $9,667 in 2014, approximately $11,917 in 2015 and approximately $10,698 in 2016 and in each year thereafter through the end of the term of employment. Effective in 2012, the Amended Madden Agreement eliminates the annual cash bonuses payable to Mr. Madden based on EBITDA and the annual cash bonus in relation to new business contained in Mr. Madden's previously existing employment agreement and provides that all future cash bonuses will be at the sole discretion of the Company's Board of Directors. Further, the Amended Madden Agreement eliminates the annual non-accountable expense allowance of up to $200 provided to Mr. Madden under the previously existing employment agreement. Pursuant to the Amended Madden Agreement, on February 8, 2012, Mr. Madden was granted 975,371 restricted shares of the Company's common stock valued at approximately $40,000, which will vest in equal annual installments over seven years commencing on December 31, 2017 through December 31, 2023, subject to Mr. Madden's continued employment with the Company on each such vesting date. Pursuant to the Amended Madden Agreement, on June 30, 2012, Mr. Madden exercised his right to receive an additional restricted stock award, and on July 3, 2012 he was granted 1,262,228 restricted shares of the Company's common stock, which will vest in the same manner as the February 8, 2012 grant. As consideration for the additional restricted stock grant, Mr. Madden will

Note O – Commitments, Contingencies and Other (continued)

receive a reduction in his annual base salary in years subsequent to 2012 as follows: approximately $4,000 in 2013, approximately $6,125 in 2014, approximately $8,250 in 2015 and approximately $7,026 in 2016 and in each year thereafter through the end of the term of employment. In addition to the opportunity for discretionary cash bonuses, the Amended Madden Agreement entitles Mr. Madden to an annual life insurance premium reimbursement of up to $200, as well as an annual stock option grant and the potential for an additional one-time stock option grant based upon achievement of certain financial performance criteria. The Amended Madden Agreement also provides for the elimination of interest accrued after December 31, 2011 on an outstanding loan in the original principal amount of $3,000 made by the Company to Mr. Madden, the extension of the maturity date of such loan until December 31, 2023, and the forgiveness of 1/10th of the principal amount of the loan, together with accrued interest, annually over a ten-year period commencing on December 31, 2014 for so long as Mr. Madden continues to be employed by the Company on each such December 31st.

Arvind Dharia. On February 8, 2012, the Company and its Chief Financial Officer, Arvind Dharia, entered into an amendment of Mr. Dharia's existing employment agreement. The amendment, among other things, extends the term of Mr. Dharia's employment agreement, which was set to expire at the end of 2011, until December 31, 2014 and increases his annual base salary to $555 effective January 1, 2012 through the remainder of the term. Pursuant to the amendment, on February 8, 2012, Mr. Dharia received a restricted stock award for 10,000 restricted shares of the Company's common stock, which will vest in substantially equal annual installments over a three-year period commencing on February 8, 2013 through February 8, 2015. The agreement, as amended, provides for an annual bonus to Mr. Dharia at the discretion of the Board of Directors.

Amelia Newton Varela. Effective January 1, 2011, the Company entered into an employment agreement with Amelia Newton Varela, the Company's Executive Vice President of Wholesale, to replace an existing employment agreement that expired at the end of 2010. The agreement provides for an annual salary of $450 through December 31, 2013 and provides the opportunity for annual cash incentive bonuses. In addition, on February 1, 2011, Ms. Varela received an option to purchase 100,000 shares of common stock at the market value on the date of grant, which will vest in equal annual installments over a four-year period commencing on the first anniversary of the grant date.

Awadhesh Sinha. Effective January 1, 2011, the Company entered into a new employment agreement with Awadhesh Sinha, the Company's Chief Operating Officer, to replace an existing employment agreement that expired at the end of 2010. The agreement provides for an annual salary of $575 through December 31, 2013. In addition, on December 1, 2010, Mr. Sinha received a grant of 35,000 shares of restricted common stock, which will vest in equal annual installments over a three-year period commencing on the first anniversary of the grant date. Additional compensation and bonuses, if any, are at the discretion of the Board of Directors.

[3] Letters of credit:

At December 31, 2012, the Company had open letters of credit for the purchase of imported merchandise of approximately $1,072.

[4] License agreements:

On February 9, 2011, the Company entered into a license agreement with Basic Properties America Inc. and BasicNet S.p.A, under which the Company has the right to use the Superga® trademark in connection with the sale and marketing of women's footwear. The agreement requires the Company to pay the licensor a royalty equal to a percentage of net sales and a minimum royalty in the event that specified net sales targets are not achieved. The agreement expires on December 31, 2013, with one four-year renewal period, at the Company's option, if certain provisions are met.

On January 1, 2010, the Company entered into a license agreement with Jones Investment Co. Inc., under which the Company has the right to use the GLO Jeans® trademark in connection with the sale and marketing of women's footwear exclusively to K-Mart. The agreement requires the Company to pay the licensor a royalty and advertising payments

Note O – Commitments, Contingencies and Other (continued)

equal to a percentage of net sales and a minimum royalty and advertising payment in the event that specified net sales targets are not achieved. The agreement which expired on December 31, 2012, was renewed for an additional three-year term and will now expire on December 31, 2015.

In September 2009, the Company entered into a license agreement with Dualstar Entertainment Group, LLC, under which the Company has the right to use the Olsenboye® trademark in connection with the marketing and sale of footwear and accessories. The agreement requires the Company to make royalty and advertising payments equal to a percentage of net sales and a minimum royalty and advertising payment in the event that specified net sales targets are not achieved. The initial term of this agreement, which expired on December 31, 2011, was renewed for an additional two-year term and will now expire on December 31, 2013.

On September 10, 2008, the Company entered into a license agreement with Dualstar Entertainment Group, LLC, under which the Company has the right to use the Elizabeth and James® trademark in connection with the sale and marketing of footwear. The agreement requires the Company to make royalty and advertising payments equal to a percentage of net sales and a minimum royalty and advertising payment in the event that specified net sales targets are not achieved. The agreement expires on March 31, 2015.

On July 1, 2008, the Company entered into a license agreement with Jones Investment Co. Inc., under which the Company has the right to use the l.e.i.® trademark in connection with the sale and marketing of women's footwear exclusively to Wal-Mart. The agreement requires the Company to pay the licensor a royalty and advertising payments equal to a percentage of net sales and a minimum royalty and advertising payment in the event that specified net sales targets are not achieved. The initial term of this agreement, which expired on December 31, 2011, was renewed for an additional three-year term, which will expire on December 31, 2014.

On March 28, 2007, the Company, through its Accessories Division, entered into a license agreement to design, manufacture and distribute handbags and belts and related accessories under the DF Daisy Fuentes® and the Daisy Fuentes® brands. The agreement requires the Company to pay the licensor a royalty and brand management fees based on a percentage of net sales and a minimum royalty in the event that specified net sales targets are not achieved. The agreement expired on December 31, 2012 and was not renewed.

Royalty expenses are included in the “cost of goods sold” section of the Company's Consolidated Statements of Income.

[5] Related Party Transactions:

On February 23, 2012, the Company entered into an agreement (the "2012 Consulting Agreement") with JLM Consultants, Inc., a company wholly owned by John Madden, one of the Company's directors and the brother of Steven Madden, the Company's founder and Creative and Design Chief, which replaced an earlier consulting agreement (the "2004 Consulting Agreement") between the Company and JLM Consultants, Inc. that had expired by its terms on December 31, 2005 but under which JLM Consultants, Inc. had continued to provide consulting services for the consideration provided in the 2004 Consulting Agreement. Under the 2012 Consulting Agreement, Mr. Madden and JLM Consultants, Inc. will continue to provide consulting services with respect to the development of international sales of the Company. JLM Consultants, Inc. received fees and expenses of $1,447 in fiscal year 2012 pursuant to the 2012 Consulting Agreement and $1,552 and $1,006 in 2011 and 2010, respectively, pursuant to the 2004 Consulting Agreement, in addition to fees that Mr. Madden received for his service to the Company as a director in 2011 and 2010.

[6] Concentrations:

The Company maintains cash and cash equivalents with various major financial institutions which at times are in excess of the amount insured. In addition, the Company's marketable securities are principally held at four brokerage companies.

During the year ended December 31, 2012, the Company did not purchase more that 10% of its merchandise from any single supplier. Total product purchases from China for the year ended December 31, 2012 was approximately 88%.

Note O – Commitments, Contingencies and Other (continued)

During the year ended December 31, 2011, the Company did not purchase more that 10% of its merchandise from any single supplier. Total product purchases from China for the year ended December 31, 2011 was approximately 90%.

During the year ended December 31, 2010, the Company purchased approximately 13% and 12% of its merchandise from two suppliers in China. Total product purchases from China for the year ended December 31, 2010 was approximately 89%.

For the year ended December 31, 2012, the Company did not have any customers who account for more than 10% of total net sales or 10% of total accounts receivable.

For the year ended December 31, 2011, the Company did not have any customers who account for more than 10% of total net sales or 10% of total accounts receivable.

Sales to one customer accounted for 10% of total net sales for the year ended December 31, 2010. Three other customers represented 12%, 12% and 11% of accounts receivable at December 31, 2010.

Sales to such customers are included in the Wholesale segment (see Note P). Purchases are made primarily in United States dollars.

[7] Valuation and qualifying accounts:

The following is a summary of the allowance for chargebacks and doubtful accounts related to accounts receivable and the allowance for chargebacks related to the amount due from factor for the years ended:



	December 31,
	2012		2011		2010
Balance at beginning of year	$	18,219	$	15,258	$	13,682
Charged to reserve	—		—		—
Increase in reserve	4,218		2,961		1,576
Balance at end of year	$	22,437	$	18,219	$	15,258

The following is a summary of goodwill and the related accumulated amortization for the:



	Year Ended December 31,
	2012		2011		2010
Cost basis
Balance at beginning of year	$	76,193	$	39,211	$	24,911
Acquisitions and purchase price adjustments	15,964		36,982		14,300
Write-off of impaired assets	—		—		—
Balance at end of year	92,157		76,193		39,211
Accumulated amortization
Balance at beginning of year	598		598		598
Write-off of impaired assets	—		—		—
Balance at end of year	598		598		598
Goodwill	$	91,559	$	75,595	$	38,613

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Operating Segment Information

12 Months Ended

Dec. 31, 2012

Segment Reporting [Abstract]

Operating Segment Information

The Company operates the following business segments: Wholesale Footwear, Wholesale Accessories, Retail, First Cost and Licensing. The Wholesale Footwear segment, through sales to department stores, mid-tier retailers, mass market merchants and specialty stores, derives revenue, both domestically and worldwide through our International business, from sales of branded and private label women’s, men’s, girls’ and children’s footwear. The Wholesale Accessories segment, which includes branded and private label handbags, belts and small leather goods as well as cold weather and selected other fashion accessories, derives revenue, both domestically and worldwide through our International business, from sales to department stores, mid-tier retailers, mass market merchants and specialty stores. Our Wholesale Footwear and Wholesale Accessories segments, through our International business, derive revenue from Canada and, under special distribution arrangements, from Asia, Europe, the Middle East, Mexico, Australia, India, South Africa and South America. The Retail segment, through the operation of Company-owned retail stores in the United States and Canada and the Company’s websites, derives revenue from sales of branded women’s, men’s and children’s footwear, accessories and licensed products to consumers. The First Cost segment represents activities of a subsidiary which earns commissions for serving as a buying agent of footwear products to mass-market merchandisers, mid-tier department stores and other retailers with respect to their purchase of footwear. In the Licensing segment, the Company licenses its Steve Madden® and Steven by Steve Madden® trademarks and other trademark rights for use in connection with the manufacture, marketing and sale of sunglasses, eyewear, outerwear, bedding, hosiery and women's fashion apparel, jewelry and luggage. In addition, this segment licenses the Betsey Johnson® and Betseyville® trademarks for use in connection with the manufacture, marketing and sale of apparel, jewelry, swimwear, eyewear, watches, fragrances and outerwear.

Note P – Operating Segment Information (continued)



Year ended	Wholesale Footwear		Wholesale Accessories		Total Wholesale		Retail		First Cost		Licensing		Corporate			Consolidated
December 31, 2012:
Net sales to external customers	$	794,486	$	241,339	$	1,035,825	$	191,247	$	—	$	—	$	—		$	1,227,072
Gross profit	249,547		87,055		336,602		119,100		—		—		—			455,702
Commissions and licensing fees – net	—		—		—		—		7,778		7,617		—			15,395
Income from operations	104,326		41,376		145,702		26,311		7,778		7,617		(8,432		)	178,976
Depreciation and amortization					7,717		4,818		107		—		—			12,642
Segment assets	$	511,011	$	138,602	649,613		101,674		52,752		—		—			804,039
Capital expenditures					$	7,506	$	12,596	$	—	$	—	$	—		$	20,102
December 31, 2011:
Net sales to external customers	$	636,809	$	176,824	$	813,633	$	154,916	$	—	$	—	$	—		$	968,549
Gross profit	205,379		61,474		266,853		95,095		—		—		—			361,948
Commissions and licensing fees – net	—		—		—		—		9,795		8,920		$	—		18,715
Income from operations	86,676		28,009		114,685		20,370		9,795		8,920		—			153,770
Depreciation and amortization					6,604		4,378		78		—		—			11,060
Segment assets	$	383,170	$	132,648	515,818		76,630		47,338		—		—			639,786
Capital expenditures					$	10,314	$	5,163	$	—	$	—	$	—		$	15,477
December 31, 2010:
Net sales to external customers	$	402,567	$	98,548	$	501,115	$	134,303	$	—	$	—	$	—		$	635,418
Gross profit	156,603		37,926		194,529		81,325		—		—		—			275,854
Commissions and licensing fees – net	—		—		—		—		17,258		5,371		—			22,629
Income from operations	75,543		14,323		89,866		9,129		17,258		5,371		—			121,624
Depreciation and amortization					5,164		4,631		204		—		—			9,999
Segment assets	$	268,544	$	71,856	340,400		65,835		41,461		—		—			447,696
Capital expenditures					$	1,020	$	2,404	$	—	$	—	$	—		$	3,424

Revenues by geographic area are as follows:




	Year Ended December 31,
	2012		2011		2010
Domestic	$	1,133,077	$	915,286	$	600,637
International	93,995		53,263		34,781
Total	$	1,227,072	$	968,549	$	635,418

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Quarterly Results of Operations (unaudited) (Notes)

12 Months Ended

Dec. 31, 2012

Quarterly Results of Operations (unaudited) [Abstract]

Quarterly Financial Information [Text Block]

Quarterly Results of Operations (unaudited)

The following is a summary of the quarterly results of operations for the years ended December 31, 2012 and 2011:



	March 31,		June 30,		September 30,		December 31,
2012:
Net sales	$	265,970	$	288,692	$	356,883	$	315,527
Cost of sales	169,877		184,438		225,668		191,387
Gross profit	96,093		104,254		131,215		124,140
Commissions, royalty and licensing fee income - net	4,473		4,252		3,875		2,795
Net income attributable to Steven Madden, Ltd.	$	21,868	$	26,899	$	37,896	$	32,963
Net income per share:
Basic	0.51		0.63		0.88		0.76
Diluted	0.50		0.61		0.86		0.74
2011:
Net sales	$	165,755	$	209,152	$	313,887	$	279,755
Cost of sales	96,623		125,057		204,434		180,487
Gross profit	69,132		84,095		109,453		99,268
Commissions, royalty and licensing fee income - net	4,567		4,432		5,649		4,067
Net income attributable to Steven Madden, Ltd.	$	17,852	$	23,784	$	31,911	$	23,772
Net income per share:
Basic	0.43		0.56		0.75		0.56
Diluted	0.42		0.55		0.74		0.55

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2012
Basis of Reporting [Abstract]
Nature of Operations [Text Block]	Organization: Steven Madden, Ltd. and its subsidiaries (collectively, the “Company”), a Delaware corporation, design, source, market and sell name brand and private label women's, men's and children's shoes, worldwide through its wholesale and retail channels under the Steve Madden Women's, Steven and Madden Men's brand names and through its wholesale channels under the Stevies, Madden Girl, Madden, l.e.i. (under license), Elizabeth and James (under license), Report, Superga (under license), Betsey Johnson and Big Buddha brand names. In addition, the Company designs, sources, markets and sells name brand and private label fashion handbags and accessories to customers worldwide through its Wholesale Accessories segment. The Wholesale Accessories segment includes Big Buddha, Betsey Johnson, Betseyville, Cejon, Steve Madden and Steven by Steve Madden and, through license agreements, Daisy Fuentes and Olsenboye accessories brands. Revenue is generated predominantly through the sale of the Company's brand name and private label merchandise and certain licensed products. At December 31, 2012 and 2011, the Company operated 109 (including three e-commerce websites) and 84 (including one e-commerce website) retail stores, respectively. Revenue is subject to seasonal fluctuations. See Note P for operating segment information.
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of consolidation: The Consolidated Financial Statements include the accounts of Steven Madden, Ltd. and its wholly owned subsidiaries Steven Madden Retail, Inc., Diva Acquisition Corp., Adesso Madden, Inc., Stevies, Inc., Daniel M. Friedman and Associates, Inc., Big Buddha, Inc., the Topline Corporation, Cejon, Inc., SML Holdings S.a.r.l., Steve Madden Canada Inc., Steve Madden Retail Canada Inc. and Pasa Agency Inc. (collectively referred to as the "Company"). The accounts of Madlove LLC, a joint venture in which the Company is the primary beneficiary, is included in the Consolidated Financial Statements with the other members' interests reflected in “Net loss attributable to noncontrolling interests” in the Consolidated Statements of Income and “Noncontrolling interests” in the Consolidated Balance Sheets. All significant intercompany balances and transactions have been eliminated.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates: The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant areas involving management estimates include allowances for bad debts, returns and customer chargebacks, inventory valuation, valuation of intangible assets, litigation reserves, and contingent payment liabilities. The Company provides reserves on trade accounts receivables and factor receivables for future customer chargebacks and markdown allowances, discounts, returns and other miscellaneous compliance-related deductions that relate to the current period sales. The Company evaluates anticipated chargebacks by reviewing several performance indicators of its major customers. These performance indicators, which include retailers’ inventory levels, sell-through rates and gross margin levels, are analyzed by management to estimate the amount of the anticipated customer allowance.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash equivalents: Cash equivalents at December 31, 2012 and 2011 amounted to approximately $5,707 and $57,652, respectively, and consisted of money market accounts held primarily at four brokerage companies. The Company considers all highly liquid instruments with an original maturity of three months or less when purchased to be cash equivalents.
Marketable Securities, Policy [Policy Text Block]	Marketable securities: Marketable securities consist primarily of corporate bonds and certificates of deposit with maturities greater than three months and up to eight years at the time of purchase. These securities, which are classified as available for sale, are carried at fair value, with unrealized gains and losses net of any tax effect reported in stockholders' equity as accumulated other comprehensive income (loss) until realized. Amortization of premiums and discounts is included in interest income. For the years ended December 31, 2012 and 2011, the amortization of bond premiums was $894 and $1,119, respectively. The schedule of maturities at December 31, 2012 and 2011 are as follows:
Inventory, Policy [Policy Text Block]	Inventories: Inventories, which consist of finished goods on hand and in transit, are stated at the lower of cost (first-in, first-out method) or market.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and equipment: Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed utilizing the straight-line method based on estimated useful lives ranging from three to ten years. Leasehold improvements are amortized utilizing the straight-line method over the shorter of their estimated useful lives or the remaining lease term. Impairment losses are recognized for long-lived assets, including certain intangibles, used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are not sufficient to recover the assets' carrying amount. Impairment losses are measured by comparing the fair value of the assets to their carrying amount.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Goodwill and intangible assets: The Company's goodwill and indefinite lived intangible assets are not amortized, rather they are tested for impairment on an annual basis or more often if events or circumstances change that could cause these assets to become impaired. The Company completed its annual impairment tests on goodwill, which relates to the retail, accessories and Steven reporting units, as well as the Betsey Johnson trademarks. No impairments were recognized.
Earnings Per Share, Policy [Policy Text Block]	Net Income Per Share of Common Stock: Basic net income per share is based on the weighted average number of shares of common stock outstanding during the period, which does not include unvested restricted stock subject to forfeiture. Diluted net income per share reflects: a) the potential dilution assuming shares of common stock were issued upon the exercise of outstanding in-the-money options and the proceeds thereof were used to purchase shares of the Company’s common stock at the average market price during the period, and b) the vesting of granted nonvested restricted stock awards for which the assumed proceeds upon vesting are deemed to be the amount of compensation cost not yet recognized attributable to future services using the treasury stock method, to the extent dilutive. For the years ended December 31, 2012, 2011 and 2010, options to NOTE A – Summary of Significant Accounting Policies (Continued) purchase approximately 99,000, 182,000 and 39,000 shares of common stock, respectively, have been excluded in the calculation of diluted income per share as the result would have been anti-dilutive. For the years ended December 31, 2012, 2011 and 2010, all unvested restricted stock awards were dilutive.
Comprehensive Income Loss Policy	Comprehensive Income:Comprehensive income is the total of net earnings and all other non-owner changes in equity. Except for net income, foreign currency translation adjustments, cash flow hedging and unrealized gains and losses on marketable securities, the Company does not have any transactions or other economic events that qualify as comprehensive income.
Advertising Costs, Policy [Policy Text Block]	Advertising costs: The Company expenses costs of print, radio and billboard advertisements as incurred. Advertising expense included in operating expenses amounted to approximately $9,783 in 2012, $7,312 in 2011 and $5,597 in 2010.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition: The Company recognizes revenue on wholesale sales when (i) products are shipped pursuant to its standard terms, which are freight on board (“FOB”) Company warehouse, or when products are delivered to the consolidators, or any other destination, as per the terms of the customers’ purchase order, (ii) persuasive evidence of an arrangement exists, (iii) the price is fixed and determinable and (iv) collection is reasonably assured. Sales reductions on wholesale sales for anticipated discounts, allowances and other deductions are recognized during the period when sales are recorded. Customers retain the right to replacement of the product for poor quality or improper or short shipments, which have historically been immaterial. Retail sales are recognized when the payment is received from customers and are recorded net of estimated returns. The Company also generates commission income acting as a buying agent by arranging to manufacture private label shoes to the specifications of its clients. The Company’s commission revenue includes fees charged for its design, product and development services provided to certain suppliers in connection with the Company’s private label business. Commission revenue and product and development fees are recognized as earned when title to the product transfers from the manufacturer to the customer and collections are reasonably assured and are reported on a net basis after deducting related operating expenses. The Company licenses its Steve Madden® and Steven by Steve Madden® trademarks for use in connection with the manufacture, marketing and sale of sunglasses, eyewear, outerwear, bedding, hosiery, women's fashion apparel, jewelry and luggage. In addition, the Company licenses the Betsey Johnson® and Betseyville® trademarks for use in connection with the manufacture, marketing and sale of apparel, jewelry, swimwear, eyewear, watches, fragrances and outerwear. The license agreements require the licensee to pay the Company a royalty and, in substantially all of the agreements, an advertising fee based on the higher of a minimum or a net sales percentage as defined in the various agreements. In addition, under the terms of retail selling agreements, most of the Company’s international distributors are required to pay the Company a royalty based on a percentage of net sales, in addition to a commission and a design fee on the purchases of the Company’s products. Licensing revenue is recognized on the basis of net sales reported by the licensees, or the minimum guaranteed royalties, if higher. In substantially all of the Company’s license agreements, the minimum guaranteed royalty is earned and receivable on a quarterly basis.
Revenue Recognition, Excise and Sales Taxes	Taxes Collected From Customers: The Company accounts for certain taxes collected from its customers in accordance with the accounting guidance which permits companies to adopt a policy of presenting taxes in the income statement on either a gross basis (included in revenues and costs) or a net basis (excluded from revenues). Taxes within the scope of this accounting guidance would include taxes that are imposed on a revenue transaction between a seller and a customer, for example, sales taxes, use taxes, value-added taxes and some types of excise taxes. The Company has consistently recorded all taxes on a net basis.
Revenue Recognition, Allowances [Policy Text Block]	Sales Deductions: The Company supports retailers’ initiatives to maximize sales of the Company’s products on the retail floor by subsidizing the co-op advertising programs of such retailers, providing them with inventory markdown allowances and participating in various other marketing initiatives of its major customers. In addition, the Company accepts returns for damaged products for which the Company’s costs are normally charged back to the responsible third-party factory. Such expenses are reflected in the financial statements as deductions to net sales.
Cost of Sales, Policy [Policy Text Block]	Cost of Sales: All costs incurred to bring finished products to the Company’s distribution center or to the customers’ freight forwarder and, in the Retail segment, the costs to bring products to the Company’s stores, are included in the cost of sales line on the Consolidated Statements of Income. These include the cost of finished products, purchase commissions, letter of credit fees, brokerage fees, sample expenses, custom duty, inbound freight, royalty payments on licensed products, labels and product packaging. All warehouse and distribution costs related to the Wholesale segments and freight to customers, if any, are included in the operating expenses line item of the Company’s Consolidated Statements of Income. The Company’s gross margins may not be comparable to those of other companies in the industry because some companies may include warehouse and distribution costs, as well as other costs excluded from cost of sales by the Company, as a component of cost of sales, while other companies report on the same basis as the Company and include them in operating expenses.
Shipping and Handling Cost, Policy [Policy Text Block]	Warehouse and shipping costs: The Company includes all warehouse and distribution costs for the Wholesale segment in the Operating Expenses line on the Consolidated Statements of Income. For the years ended December 31, 2012, 2011 and 2010, the total warehouse and distribution costs included in Operating Expenses were $14,140, $12,190 and $10,409 respectively. Since the Company's standard terms of sales are “FOB Steve Madden warehouse,” the Company's wholesale customers absorb most shipping costs. Shipping costs to wholesale customers incurred by the Company are not considered significant and are included in the Operating Expense line in the Consolidated Statements of Income.
Postemployment Benefit Plans, Policy [Policy Text Block]	Employee benefit plan: The Company maintains a tax-qualified 401(k) plan which is available to each of the Company's eligible employees who elect to participate after meeting certain length-of-service requirements. The Company made discretionary matching contributions of 50% of employees' contributions up to a maximum of 6% of employees' compensation which vest to the employees over a period of time. Total matching contributions to the plan for 2012, 2011 and 2010 were approximately $1,206, $844 and $675, respectively. NOTE A – Summary of Significant Accounting Policies (Continued) [18] Derivative Instruments: The Company uses derivative instruments to manage its exposure to cash-flow variability from foreign currency risk. Derivatives are carried on the balance sheet at fair value and included in prepaid expenses and other current assets. The Company applies cash flow hedge accounting for its derivative instruments. Net derivative gains and losses attributable to derivatives subject to cash flow hedge accounting reside in accumulated other comprehensive income and will be reclassified to earnings in future periods as the economic transactions to which the derivatives relate affect earnings. See Note L-Derivative Instruments.

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies [Abstract]

Investments Classified by Contractual Maturity Date [Table Text Block]

The schedule of maturities at December 31, 2012 and 2011 are as follows:



	Maturities as of December 31, 2012				Maturities as of December 31, 2011
	1 Year or Less		1 to 10 Years		1 Year or Less		1 to 8 Years
Corporate bonds	$	8,285	$	73,027	$	5,659	$	63,965
Certificates of deposit	8,000		8,175		—		8,039
Total	$	16,285	$	81,202	$	5,659	$	72,004

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2012

SM Canada [Member]

Schedule of Purchase Price Allocation [Table Text Block]

The purchase price, net of an estimated working capital adjustment of $2,681, has been preliminarily allocated as follows:



Accounts receivable	$	2,496
Inventory	2,220
Prepaid expenses and other assets	147
Fixed assets	1,005
Re-acquired right	35,200
Customer relationships	4,400
Non-compete agreement	455
Accounts payable	(2,645		)
Accrued expenses	(802		)
Total fair value excluding goodwill	42,476
Goodwill	4,185

Net assets acquired	$	46,661

Cejon Acquisition [Member]

Schedule of Purchase Price Allocation [Table Text Block]

The purchase price, net of a working capital adjustment of $836, has been allocated as follows:

Note B – Acquisitions (continued)



Accounts receivable	$	3,631
Inventory	3,998
Prepaid expenses and other current assets	196
Fixed assets	190
Trade name	27,065
Customer relationships	3,225
Non-compete agreement	305
Other assets	24
Accounts payable	(1,318		)
Accrued expenses	(2,242		)
Total fair value excluding goodwill	35,074
Goodwill	17,759

Net assets acquired	$	52,833

Topline Acquisition [Member]

Schedule of Purchase Price Allocation [Table Text Block]

The purchase price, net of working capital adjustment of $4,154 paid to the Topline Seller, has been allocated as follows:

Note B – Acquisitions (continued)



Accounts receivable	$	55,950
Inventory	8,460
Prepaid expenses and other current assets	990
Fixed assets	3,895
Trade name	16,600
Customer relationships	7,900
Non-compete agreement	300
Other assets	108
Accounts payable	(40,475		)
Accrued expenses	(7,784		)
Income tax payable	(3,082		)
Deferred tax liability	(8,491		)
Total fair value excluding goodwill	34,371
Goodwill	31,003

Net assets acquired	$	65,374

Notes Receivable (Tables)

12 Months Ended

Dec. 31, 2012

Receivables [Abstract]

Schedule of Notes Receivable

As of December 31, 2012 and 2011, Notes Receivable were comprised of the following:



	December 31, 2012		December 31, 2011
Due from Bakers Footwear Group, Inc.	$	—	$	4,092
Due from Betsey Johnson LLC	—		3,309
Due from seller of SM Canada (see Note B)	3,085		—
Total	$	3,085	$	7,401

Fair Value Measurement (Tables)

12 Months Ended

Dec. 31, 2012

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities

The Company’s financial assets and liabilities, subject to fair value measurements, as of December 31, 2012 and 2011 are as follows:



			December 31, 2012
			Fair Value Measurements Using Fair Value Hierarchy
	Fair value		Level 1		Level 2		Level 3
Assets:
Cash equivalents	$	5,707	$	5,707	$	—	$	—
Current marketable securities – available for sale	16,285		16,285		—		—
Forward contracts	161		—		161		—
Note receivable – related party	3,581		—		—		3,581
Note receivable – Seller of SM Canada	3,085		—		—		3,085
Long-term marketable securities – available for sale	81,202		81,202		—		—
Total assets	$	110,021	$	103,194	$	161	$	6,666
Liabilities:
Contingent consideration	$	41,960	—		—		$	41,960
Total liabilities	$	41,960	$	—	$	—	$	41,960

Note F – Fair Value Measurement (continued)



			December 31, 2011
			Fair Value Measurements Using Fair Value Hierarchy
	Fair value		Level 1		Level 2		Level 3
Assets:
Cash equivalents	$	57,652	$	57,652	$	—	$	—
Current marketable securities – available for sale	5,659		5,659		—		—
Investment in Bakers	996		—		996		—
Note receivable – related party	4,090		—		—		4,090
Note receivable – Bakers	4,092		—		—		4,092
Note receivable – Betsey Johnson	3,309		—		—		3,309
Long-term marketable securities – available for sale	72,004		72,004		—		—
Total assets	$	147,802	$	135,315	$	996	$	11,491
Liabilities:
Contingent consideration	$	37,921	—		—		$	37,921
Total liabilities	$	37,921	$	—	$	—	$	37,921

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2012

Property and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

The major classes of assets and total accumulated depreciation and amortization are as follows:



	December 31,
	2012			2011
Land and building	$	767		$	767
Leasehold improvements	55,005			40,147
Machinery and equipment	5,808			5,833
Furniture and fixtures	6,432			5,893
Computer equipment	30,676			26,191
	98,688			78,831
Less accumulated depreciation and amortization	(53,403		)	(47,244		)
Property and equipment - net	$	45,285		$	31,587

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The following is a summary of the carrying amount of goodwill by segment as of December 31, 2012 and 2011:



	Wholesale						Net Carrying
	Footwear		Accessories		Retail		Amount
Balance at January 1, 2011	$	1,547	$	31,565	5,501		$	38,613
Acquisition of Cejon	—		17,590		—		17,590
Acquisition of Topline	19,392		—		—		19,392
Balance at December 31, 2011	20,939		49,155		5,501		75,595
Purchase accounting adjustment	11,610		169		—		11,779
Acquisition of SM Canada	3,841		—		344		4,185
Balance at December 31, 2012	$	36,390	$	49,324	$	5,845	$	91,559

he following is a summary of goodwill and the related accumulated amortization for the:



	Year Ended December 31,
	2012		2011		2010
Cost basis
Balance at beginning of year	$	76,193	$	39,211	$	24,911
Acquisitions and purchase price adjustments	15,964		36,982		14,300
Write-off of impaired assets	—		—		—
Balance at end of year	92,157		76,193		39,211
Accumulated amortization
Balance at beginning of year	598		598		598
Write-off of impaired assets	—		—		—
Balance at end of year	598		598		598
Goodwill	$	91,559	$	75,595	$	38,613

Schedule of Indentifiable Intangible Assets

The following table details identifiable intangible assets as of December 31, 2012 and 2011:



	2012
	Estimated Lives	Cost Basis		Accumulated Amortization		Net Carrying Amount
Trade names	6–10 years	$	4,590	$	1,618	$	2,972
Customer relationships	10 years	27,339		7,541		19,798
License agreements	3–6 years	5,600		5,600		—
Non-compete agreement	5 years	2,440		1,530		910
Other	3 years	14		14		—
		39,983		16,303		23,680
Re-acquired right	indefinite	35,200		—		35,200
Trade names	indefinite	76,888		—		76,888
		$	152,071	$	16,303	$	135,768
	2011
	Estimated Lives	Cost Basis		Accumulated Amortization		Net Carrying Amount
Trade names	6–10 years	$	8,590	$	1,180	$	7,410
Customer relationships	10 years	22,834		4,999		17,835
License agreements	3–6 years	5,600		5,600		—
Non-compete agreement	5 years	1,985		1,205		780
Other	3 years	14		14		—
		39,023		12,998		26,025
Trade names	indefinite	72,842		—		72,842
		$	111,865	$	12,998	$	98,867

Schedule of Intangible Assets, Future Amortization Expense

The estimated future amortization expense of purchased intangibles for the next five years is as follows:



2013	$	3,351
2014	3,286
2015	3,101
2016	2,795
2017	2,554
Thereafter	8,593
Total	$	23,680

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2012

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule Of Share Based Compensation Shares Authorized Under Stock Plans Issued And Avaliability

The following table summarizes the number of shares of common stock authorized for use under the Plan, the number of stock-based awards granted (net of expired or cancelled awards) under the Plan and the number of shares of common stock available for the grant of stock-based awards under the Plan:



Common stock authorized	15,644,000
Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled	(11,132,000	)

Common stock available for grant of stock-based awards as of December 31, 2012	4,512,000

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs



	Years Ended December 31,
	2012		2011		2010
Restricted stock	$	11,622	$	5,787	$	3,724
Stock options	5,812		5,617		4,547
Total	$	17,434	$	11,404	$	8,271

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Method Used

The following weighted average assumptions were used for stock options granted: 2012 2011 2010Volatility 40% to 47% 43% to 49% 47% to 52%Risk-free interest rate 0.47% to 0.87% 0.61% to 1.78% 0.84% to 2.16%Expected life in years 3 to 5 2 to 4 3 to 4Dividend yield 0.00% 0.00% 0.00%Weighted average fair value $14.15 $10.97 $8.53

Schedule of Share-based Compensation, Stock Options, Activity

Activity relating to stock options granted under the Company’s plans and outside the plans during the three years ended December 31, 2012 is as follows:



	Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Outstanding at January 1, 2010	2,423,000		$	9.12
Granted	971,000		$	22.49
Exercised	(647,000	)	$	8.00
Cancelled/Forfeited	(44,000	)	$	16.03
Outstanding at December 31, 2010	2,703,000		$	14.08
Granted	618,000		$	29.93
Exercised	(439,000	)	$	11.39
Cancelled/Forfeited	(179,000	)	$	19.42
Outstanding at December 31, 2011	2,703,000		$	17.79
Granted	236,000		40.63
Exercised	(583,000	)	15.91
Cancelled/Forfeited	(87,000	)	20.10
Outstanding at December 31, 2012	2,269,000		$	20.57	4.0 years	$	49,356
Exercisable at December 31, 2012	1,111,000		$	17.98	3.7 years	$	26,972

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]

The following table summarizes information about stock options at December 31, 2012:



	Options Outstanding			Options Exercisable
Range of Exercise Price	Number Outstanding	Weighted Average Remaining Contractual Life (in Years)	Weighted Average Exercise Price	Number Exercisable	Weighted Average Exercise Price
$5.47 to $8.59	851,000	2.9	$8.31	565,000	$8.27
$13.07 to $18.33	171,000	3.9	14.97	58,000	14.37
$21.69 to $25.45	602,000	4.2	23.87	228,000	23.46
$25.75 to $31.75	237,000	5.2	29.03	49,000	28.69
$34.50 to $44.51	408,000	5.7	38.70	211,000	36.60
	2,269,000	4.0	$20.57	1,111,000	$17.98

Schedule of Nonvested Share Activity

The following table summarizes restricted stock activity during the three years ended December 31, 2012:



	Number of Shares		Weighted Average Fair Value at Grant Date
Outstanding at January 1, 2010	671,000		$	13.98
Granted	254,000		$	23.39
Vested	(348,000	)	$	13.01
Forfeited	(15,000	)	$	18.99
Outstanding at December 31, 2010	562,000		$	17.20
Granted	383,000		$	31.65
Vested	(239,000	)	$	15.56
Forfeited	(35,000	)	$	28.44
Outstanding at December 31, 2011	671,000		$	25.44
Granted	2,447,000		$	36.34
Vested	(227,000	)	$	24.50
Forfeited	(2,000	)	$	38.10
Outstanding at December 31, 2012	2,889,000		$	34.74

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References + Details

Operating Leases (Tables)

12 Months Ended

Dec. 31, 2012

Operating Leases [Abstract]

Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]

Future minimum annual lease payments under noncancelable operating leases consist of the following at December 31:



2013	$	27,423
2014	26,760
2015	25,424
2016	24,172
2017	21,435
Thereafter	63,561
Total	$	188,775

Income Taxes Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

The components of income before income taxes are as follows:



	2012		2011		2010
Domestic	$	123,691	$	117,497	$	88,308
Foreign	60,496		41,295		37,549
	$	184,187	$	158,792	$	125,857

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The income tax provision (benefit) consists of the following:



	2012			2011		2010
Current:
Federal	$	41,280		$	43,953	$	36,482
State and local	10,319			8,560		8,253
Foreign	11,035			6,814		6,195
	62,634			59,327		50,930
Deferred:
Federal	2,272			1,588		(651		)
State and local	(396		)	676		(147		)
Foreign	113			—		—
	1,989			2,264		(798		)
	$	64,623		$	61,591	$	50,132

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation between taxes computed at the federal statutory rate and the effective tax rate is as follows:



	December 31,
	2012		2011		2010
Income taxes at federal statutory rate	35.0	%	35.0	%	35.0	%
Effects of foreign operations	(3.3	)	—		—
State and local income taxes - net of federal income tax benefit	3.4		3.9		3.9
Nondeductible items	0.1		0.3		0.2
Valuation allowance (reversal)	(0.3	)	(0.4	)	0.5
Other	0.2		—		0.2
Effective rate	35.1	%	38.8	%	39.8	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of deferred tax assets and liabilities are as follows:



	December 31,
	2012			2011
Current deferred tax assets (liabilities):
Receivable allowances	$	9,005		$	7,246
Inventory	1,588			1,975
Unrealized (gain) loss	58			(6		)
Accrued expenses	496			496
Other	(74		)	595
Gross current deferred tax asset	11,073			10,306
Valuation allowance	—			(595		)
	11,073			9,711
Non-current deferred tax assets (liabilities):
Depreciation and amortization	(1,982		)	(1,889		)
Deferred compensation	8,200			4,902
Unremitted earnings of foreign subsidiaries	(10,224		)	—
Deferred rent	2,991			2,388
Amortization of goodwill	(3,097		)	(2,504		)
Unrealized (gain) loss	(1,073		)	(561		)
Other	68			92
	(5,117		)	2,428
Deferred tax assets	$	5,956		$	12,139

Commitments, Contingencies and Other Commitments, Contingencies and Other (Tables)

12 Months Ended

Dec. 31, 2012

Commitments Contingencies and Other [Abstract]

Schedule of Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits by Title of Individual and Type of Deferred Compensation [Table Text Block]

RoyaltyGuaranteesCommitmentsTableTaxBlock

Allowance for Credit Losses on Financing Receivables [Table Text Block]



	December 31,
	2012		2011		2010
Balance at beginning of year	$	18,219	$	15,258	$	13,682
Charged to reserve	—		—		—
Increase in reserve	4,218		2,961		1,576
Balance at end of year	$	22,437	$	18,219	$	15,258

Schedule of Goodwill [Table Text Block]

The following is a summary of the carrying amount of goodwill by segment as of December 31, 2012 and 2011:



	Wholesale						Net Carrying
	Footwear		Accessories		Retail		Amount
Balance at January 1, 2011	$	1,547	$	31,565	5,501		$	38,613
Acquisition of Cejon	—		17,590		—		17,590
Acquisition of Topline	19,392		—		—		19,392
Balance at December 31, 2011	20,939		49,155		5,501		75,595
Purchase accounting adjustment	11,610		169		—		11,779
Acquisition of SM Canada	3,841		—		344		4,185
Balance at December 31, 2012	$	36,390	$	49,324	$	5,845	$	91,559

he following is a summary of goodwill and the related accumulated amortization for the:



	Year Ended December 31,
	2012		2011		2010
Cost basis
Balance at beginning of year	$	76,193	$	39,211	$	24,911
Acquisitions and purchase price adjustments	15,964		36,982		14,300
Write-off of impaired assets	—		—		—
Balance at end of year	92,157		76,193		39,211
Accumulated amortization
Balance at beginning of year	598		598		598
Write-off of impaired assets	—		—		—
Balance at end of year	598		598		598
Goodwill	$	91,559	$	75,595	$	38,613

- Definition

Tabular disclosure of arrangements with individual employees that are not equity-based payments or pensions and other postretirement benefits, which are generally employment contracts between the entity and selected officers or key employees containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Examples may include profit sharing, deferred bonuses or certain split-dollar life insurance arrangements. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period and the carrying amount as of the balance sheet date of the related liability.

+ References + Details

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Operating Segment Information (Tables)

12 Months Ended

Dec. 31, 2012

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment



Year ended	Wholesale Footwear		Wholesale Accessories		Total Wholesale		Retail		First Cost		Licensing		Corporate			Consolidated
December 31, 2012:
Net sales to external customers	$	794,486	$	241,339	$	1,035,825	$	191,247	$	—	$	—	$	—		$	1,227,072
Gross profit	249,547		87,055		336,602		119,100		—		—		—			455,702
Commissions and licensing fees – net	—		—		—		—		7,778		7,617		—			15,395
Income from operations	104,326		41,376		145,702		26,311		7,778		7,617		(8,432		)	178,976
Depreciation and amortization					7,717		4,818		107		—		—			12,642
Segment assets	$	511,011	$	138,602	649,613		101,674		52,752		—		—			804,039
Capital expenditures					$	7,506	$	12,596	$	—	$	—	$	—		$	20,102
December 31, 2011:
Net sales to external customers	$	636,809	$	176,824	$	813,633	$	154,916	$	—	$	—	$	—		$	968,549
Gross profit	205,379		61,474		266,853		95,095		—		—		—			361,948
Commissions and licensing fees – net	—		—		—		—		9,795		8,920		$	—		18,715
Income from operations	86,676		28,009		114,685		20,370		9,795		8,920		—			153,770
Depreciation and amortization					6,604		4,378		78		—		—			11,060
Segment assets	$	383,170	$	132,648	515,818		76,630		47,338		—		—			639,786
Capital expenditures					$	10,314	$	5,163	$	—	$	—	$	—		$	15,477
December 31, 2010:
Net sales to external customers	$	402,567	$	98,548	$	501,115	$	134,303	$	—	$	—	$	—		$	635,418
Gross profit	156,603		37,926		194,529		81,325		—		—		—			275,854
Commissions and licensing fees – net	—		—		—		—		17,258		5,371		—			22,629
Income from operations	75,543		14,323		89,866		9,129		17,258		5,371		—			121,624
Depreciation and amortization					5,164		4,631		204		—		—			9,999
Segment assets	$	268,544	$	71,856	340,400		65,835		41,461		—		—			447,696
Capital expenditures					$	1,020	$	2,404	$	—	$	—	$	—		$	3,424

Schedule of Revenues, by Geographic Area

<div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:16px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Revenues by geographic area are as follows: </font></div><div style="line-height:120%;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:69.78557504873294%;border-collapse:collapse;text-align:left;"><tr><td colspan="13" rowspan="1"></td></tr><tr><td width="41%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="17%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="16%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="2%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="16%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;height:5px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;height:5px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="7" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="overflow:hidden;height:5px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;height:5px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;height:5px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="11" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Year Ended December 31,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2011</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2010</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Domestic</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">1,133,077</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">915,286</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">600,637</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">International</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">93,995</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">53,263</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">34,781</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">1,227,072</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">968,549</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">635,418</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div></div>

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Quarterly Results of Operations (unaudited) (Tables)

12 Months Ended

Dec. 31, 2012

Quarterly Results of Operations (unaudited) [Abstract]

Schedule of Quarterly Financial Information [Table Text Block]

The following is a summary of the quarterly results of operations for the years ended December 31, 2012 and 2011:



	March 31,		June 30,		September 30,		December 31,
2012:
Net sales	$	265,970	$	288,692	$	356,883	$	315,527
Cost of sales	169,877		184,438		225,668		191,387
Gross profit	96,093		104,254		131,215		124,140
Commissions, royalty and licensing fee income - net	4,473		4,252		3,875		2,795
Net income attributable to Steven Madden, Ltd.	$	21,868	$	26,899	$	37,896	$	32,963
Net income per share:
Basic	0.51		0.63		0.88		0.76
Diluted	0.50		0.61		0.86		0.74
2011:
Net sales	$	165,755	$	209,152	$	313,887	$	279,755
Cost of sales	96,623		125,057		204,434		180,487
Gross profit	69,132		84,095		109,453		99,268
Commissions, royalty and licensing fee income - net	4,567		4,432		5,649		4,067
Net income attributable to Steven Madden, Ltd.	$	17,852	$	23,784	$	31,911	$	23,772
Net income per share:
Basic	0.43		0.56		0.75		0.56
Diluted	0.42		0.55		0.74		0.55

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Table) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Investment Maturity Date Range One Year Or Less [Member]
Investment [Line Items]
Financial Instruments, Owned, Corporate Debt, at Fair Value	$ 8,285	$ 5,659
Certificates of Deposit, at Carrying Value	8,000	0
Marketable Securities	16,285	5,659
Investment Maturity Date Range One To Eight Years [Member]
Investment [Line Items]
Financial Instruments, Owned, Corporate Debt, at Fair Value	73,027	63,965
Certificates of Deposit, at Carrying Value	8,175	8,039
Marketable Securities	$ 81,202	$ 72,004

- Definition

A savings certificate entitling the Entity (that is, bearer) to receive interest at an established maturity date, based upon a fixed interest rate. A certificate of deposit may be issued in any denomination. Certificates of deposit are generally issued by commercial banks and, therefore, insured by the FDIC (up to the prescribed limit). Certificates of deposit generally restrict holders from withdrawing funds on demand without the incurrence of penalties. Generally, only certificates of deposit with original maturities of three months or less qualify as cash equivalents. Original maturity means original maturity to the entity holding the investment. As a related example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months.

+ References + Details

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Summary of Significant Accounting Policies [Abstract]
Accretion (Amortization) of Discounts and Premiums, Investments			$ 894	$ 1,119
Cash Equivalents, at Carrying Value	$ 5,707	$ 57,652	$ 5,707	$ 57,652
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	99,000	19,000	99,000	182,000	39,000
Advertising Expense			$ 9,783	$ 7,312	$ 5,597
Shipping, Handling and Transportation Costs			$ 14,140	12,190	10,409
Defined Benefit Plan Matching Contribution Percentage Of Employees Contributions			50.00%
Defined Benefit Plan Maximum Percentage To Be Matched Of Employees Compensation			6.00%
Pension Expense			$ 1,206	$ 844	$ 675

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The amount of pension benefit costs recognized during the period for (1) defined benefit plans and (2) defined contribution plans. For defined benefit plans, pension expense includes the following components: service cost, interest cost, expected return on plan assets, gain (loss) on plan assets, prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments. For defined contribution plans, the pension expense generally equals the firm's contribution to employees' accounts (if the firm contributes) during the period.

+ References + Details

- Definition

Cost incurred during the reporting period in transporting goods and services to customers. Includes freight-out costs.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 45
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6408196&loc=d3e61069-111654

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Handling Costs
-URI http://asc.fasb.org/extlink&oid=6514758

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 45
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=21915142&loc=d3e60635-111653

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 45
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6408413&loc=d3e221937-122793

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Shipping Costs
-URI http://asc.fasb.org/extlink&oid=6525344

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 00-10
-Paragraph 6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 22
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Acquisitions (Detail) - (Table) - USD ($) $ in Thousands	Feb. 21, 2012	May 25, 2011	May 20, 2011
SM Canada [Member]
Accounts receivable	$ 2,496
Inventory	2,220
Prepaid expenses and other assets	147
Fixed assets	1,005
Re-acquired right	35,200
Customer relationships	4,400
Non-compete agreement	455
Accounts payable	(2,645)
Accrued expenses	(802)
Total fair value excluding goodwill	42,476
Goodwill	4,185
Net assets acquired	$ 46,661
Cejon Acquisition [Member]
Accounts receivable		$ 3,631
Inventory		3,998
Prepaid expenses and other assets		196
Fixed assets		190
Trade name		27,065
Customer relationships		3,225
Non-compete agreement		305
Other assets		24
Accounts payable		(1,318)
Accrued expenses		(2,242)
Total fair value excluding goodwill		35,074
Goodwill		17,759
Net assets acquired		$ 52,833
Topline Acquisition [Member]
Accounts receivable			$ 55,950
Inventory			8,460
Prepaid expenses and other assets			990
Fixed assets			3,895
Trade name			16,600
Customer relationships			7,900
Non-compete agreement			300
Other assets			108
Accounts payable			(40,475)
Accrued expenses			(7,784)
Income tax payable			(3,082)
Deferred tax liability			(8,491)
Total fair value excluding goodwill			34,371
Goodwill			31,003
Net assets acquired			$ 65,374

Acquisitions (Detail) $ in Thousands	4 Months Ended	12 Months Ended
Acquisitions (Detail) $ in Thousands	Jun. 30, 2012 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Mar. 31, 2012 CAD ($)	Mar. 31, 2012 USD ($)	Feb. 21, 2012 CAD ($)	Feb. 21, 2012 USD ($)	May 25, 2011 USD ($)	May 20, 2011 USD ($)
SM Canada [Member]
Adjustment to purchase price of acquisition							$ 2,681
Business Acquisition, Cost of Acquired Entity, Cash Paid						$ 29,367
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High				$ 38,000
Business Acquisition, Contingent Consideration, at Fair Value		$ 19,975,000
Business Acquisition, Purchase Price Allocation, Goodwill, Expected Tax Deductible Years		15 years
Business Combination, Acquisition Related Costs	$ 951,000	$ 800,000
Financing Receivable, Gross				$ 3,107	$ 3,085,000
Cejon Acquisition [Member]
Adjustment to purchase price of acquisition								$ 836
Business Acquisition, Cost of Acquired Entity, Cash Paid								29,502,000
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High								25,000,000
Business Acquisition, Purchase Price Allocation, Goodwill, Expected Tax Deductible Years		15 years
Business Combination, Acquisition Related Costs			$ 531,000
Business Combination Contingent Consideration Arrangements Range Of Perfomance Indicators Value High								11,000,000
Business Combination Contingent Consideration Arrangements Range Of Outcomes Value High Tier Two								$ 33,000,000
Topline Acquisition [Member]
Adjustment to purchase price of acquisition									$ 0
Business Acquisition, Cost of Acquired Entity, Cash Paid									$ 56,128,000
Business Combination, Acquisition Related Costs			$ 529,000

Due To and From Factor (Details) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
Due To and From Factor (Details) - USD ($)	Dec. 31, 2012	Jun. 30, 2012	Dec. 31, 2012	Dec. 31, 2011
Due To and From Factor [Abstract]
Line of Credit Facility, Collateral			.85
Line of Credit Facility, Maximum Borrowing Capacity	$ 30,000,000		$ 30,000,000
Letters Of Credit SubLimit Capacity Amount			15,000,000
Factoring Fee	0.25%	0.275%
Credit Risk, Amount	$ 211		$ 211	$ 357

Notes Receivable (Details) - (Table) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Total	$ 3,085	$ 7,401
Note receivable – Bakers [Member]
Due from	0	4,092
Note receivable – Betsey Johnson [Member]
Due from	0	3,309
Note receivable – Seller of SM Canada [Member]
Due from	$ 3,085	$ 0

Notes Receivable (Details 1) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Notes Receivable (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Aug. 26, 2010
Impaired Financing Receivable, with Related Allowance, Recorded Investment	$ 500	$ 500
Financing Receivable, Allowance for Credit Losses, Recovery		1,522
Benifit related to a greater than anticipated recovery of credit losse		1,022
Note receivable – Bakers [Member]
Payment To Acquire Subordinated Debenture				$ 5,000
Subordinated Debenture Face Amount				$ 5,000
Unregistered Shares Of Common Stock Acquired (in Shares)				1,844,860
Unregistered Shares Of Common Stock Acquired Value				$ 996
Purchase Price Allocated To Note Receivable				$ 4,004
Note Receivable, Interest Rate				11.00%
Receivables with Imputed Interest, Amortization Amount	145	145	$ 88
Financing Receivable, Gross	4,148	4,148	$ 4,092
Tangible Asset Impairment Charges	4,148	4,148
Other than Temporary Impairment Losses, Investments	996	996
August 31, 2017 [Member] \| Note receivable – Bakers [Member]
Repayments Of Subordinated Debenture	1,250	1,250
August 31, 2018 [Member] \| Note receivable – Bakers [Member]
Repayments Of Subordinated Debenture	1,250	1,250
August 31, 2019 [Member] \| Note receivable – Bakers [Member]
Repayments Of Subordinated Debenture	1,250	1,250
August 31, 2020 [Member] \| Note receivable – Bakers [Member]
Repayments Of Subordinated Debenture	$ 1,250	$ 1,250

Note Receivable - Related Party (Detail) - USD ($) $ in Thousands	2 Months Ended	11 Months Ended	13 Months Ended	21 Months Ended	34 Months Ended	39 Months Ended	54 Months Ended	103 Months Ended
	Jul. 12, 2010	May 31, 2011	Jun. 30, 2012	Mar. 31, 2009	May 03, 2010	Jun. 30, 2012	Dec. 31, 2011	May 31, 2010	Dec. 31, 2012	Jun. 25, 2007
Notes Receivable, Related Parties, Noncurrent							$ 4,090		$ 3,581	$ 3,000
Related Party Transaction, Rate				8.00%		6.00%
Interest Income Related Party							$ 1,090
Stock Split Conversion Ratio								three-for-two
Related Party Shares Pledged As Collateral	765,000	210,000	315,000		510,000
Shares Released Related Party Transaction	555,000
Market Value Shares Pledged As Collateral Related Party	$ 6,798								$ 13,315
Stock Split A (Member)
Stock Split Conversion Ratio					three-for-two
Stock Split B [Member]
Stock Split Conversion Ratio		three-for-two

- Definition

Amounts due from parties associated with the reporting entity as evidenced by a written promise to pay, due after 1 year (or 1 business cycle).

+ References + Details

Fair Value Measurement (Detail) - (Table) - USD ($)	Dec. 31, 2012	Dec. 31, 2011
Assets:
Foreign Currency Contract, Asset, Fair Value Disclosure	$ 161
Fair Value [Member]
Assets:
Cash Equivalents	5,707,000	$ 57,652,000
Current marketable securities – available for sale	16,285,000	5,659,000
Foreign Currency Contract, Asset, Fair Value Disclosure	161,000
Investment in Bakers		996,000
Long-term marketable securities – available for sale	81,202,000	72,004,000
Total assets	110,021,000	147,802,000
Liabilities:
Contingent consideration	41,960,000	37,921,000
Total liabilities	41,960,000	37,921,000
Fair Value [Member] \| Note receivable – related party [Member]
Assets:
Notes Receivable, Fair Value Disclosure	3,581,000	4,090,000
Fair Value [Member] \| Note receivable – Bakers [Member]
Assets:
Investment in Bakers	996,000
Notes Receivable, Fair Value Disclosure		4,092,000
Fair Value [Member] \| Note receivable – Betsey Johnson [Member]
Assets:
Notes Receivable, Fair Value Disclosure		3,309,000
Fair Value [Member] \| Note receivable – Seller of SM Canada [Member]
Assets:
Notes Receivable, Fair Value Disclosure	3,085,000
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash Equivalents	5,707,000	57,652,000
Current marketable securities – available for sale	16,285,000	5,659,000
Investment in Bakers	0	0
Long-term marketable securities – available for sale	81,202,000	72,004,000
Total assets	103,194,000	135,315,000
Liabilities:
Contingent consideration	0	0
Total liabilities	0	0
Fair Value, Inputs, Level 1 [Member] \| Note receivable – related party [Member]
Assets:
Notes Receivable, Fair Value Disclosure	0	0
Fair Value, Inputs, Level 1 [Member] \| Note receivable – Bakers [Member]
Assets:
Notes Receivable, Fair Value Disclosure		0
Fair Value, Inputs, Level 1 [Member] \| Note receivable – Betsey Johnson [Member]
Assets:
Notes Receivable, Fair Value Disclosure		0
Fair Value, Inputs, Level 1 [Member] \| Note receivable – Seller of SM Canada [Member]
Assets:
Notes Receivable, Fair Value Disclosure	0
Fair Value, Inputs, Level 2 [Member]
Assets:
Cash Equivalents	0	0
Current marketable securities – available for sale	0	0
Foreign Currency Contract, Asset, Fair Value Disclosure	161,000
Investment in Bakers		996,000
Long-term marketable securities – available for sale	0	0
Total assets	161,000	996,000
Liabilities:
Contingent consideration	0	0
Total liabilities	0	0
Fair Value, Inputs, Level 2 [Member] \| Note receivable – related party [Member]
Assets:
Notes Receivable, Fair Value Disclosure	0	0
Fair Value, Inputs, Level 2 [Member] \| Note receivable – Bakers [Member]
Assets:
Notes Receivable, Fair Value Disclosure		0
Fair Value, Inputs, Level 2 [Member] \| Note receivable – Betsey Johnson [Member]
Assets:
Notes Receivable, Fair Value Disclosure		0
Fair Value, Inputs, Level 2 [Member] \| Note receivable – Seller of SM Canada [Member]
Assets:
Notes Receivable, Fair Value Disclosure	0
Fair Value, Inputs, Level 3 [Member]
Assets:
Cash Equivalents	0	0
Current marketable securities – available for sale	0	0
Investment in Bakers	0	0
Long-term marketable securities – available for sale	0	0
Total assets	6,666,000	11,491,000
Liabilities:
Contingent consideration	41,960,000	37,921,000
Total liabilities	41,960,000	37,921,000
Fair Value, Inputs, Level 3 [Member] \| Note receivable – related party [Member]
Assets:
Notes Receivable, Fair Value Disclosure	3,581,000	4,090,000
Fair Value, Inputs, Level 3 [Member] \| Note receivable – Bakers [Member]
Assets:
Notes Receivable, Fair Value Disclosure		4,092,000
Fair Value, Inputs, Level 3 [Member] \| Note receivable – Betsey Johnson [Member]
Assets:
Notes Receivable, Fair Value Disclosure		$ 3,309,000
Fair Value, Inputs, Level 3 [Member] \| Note receivable – Seller of SM Canada [Member]
Assets:
Notes Receivable, Fair Value Disclosure	$ 3,085,000

Fair Value Measurement (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Fair Value Measurement (Detail) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Aug. 26, 2010
Provision for Doubtful Accounts		$ 4,218	$ 2,961	$ 1,576
Financing Receivable, Allowance for Credit Losses, Recovery		1,522
Note Receivable Fair Value From Bakers [Member]
Unregistered Shares Of Common Stock Acquired					1,844,860
Note Receivable From Bakers [Member]
Unregistered Shares Of Common Stock Acquired					1,844,860
Financing Receivable, Gross	$ 4,148	4,148	4,092
Other than Temporary Impairment Losses, Investments	996	996
Tangible Asset Impairment Charges	4,148	4,148
Accounts Receivable [Member]
Accounts Receivable, Net, Current	852	852
Provision for Doubtful Accounts		852
Estimate of Fair Value, Fair Value Disclosure [Member]
Security Owned Not Readily Marketable, Fair Value			$ 996
Estimate of Fair Value, Fair Value Disclosure [Member] \| Note Receivable From Bakers [Member]
Security Owned Not Readily Marketable, Fair Value	996	996
Financing Receivable, Gross	$ 4,148	$ 4,148

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Property and Equipment [Abstract]
Depreciation	$ 8,501	$ 6,732	$ 5,824

Property and Equipment Property and Equipment (Tables) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Property and Equipment [Abstract]
Land and building	$ 767	$ 767
Leasehold Improvements, Gross	55,005	40,147
Machinery and Equipment, Gross	5,808	5,833
Furniture and Fixtures, Gross	6,432	5,893
Computer equipment	30,676	26,191
Property, Plant and Equipment, Gross	98,688	78,831
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(53,403)	(47,244)
Property and equipment, net	$ 45,285	$ 31,587

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Goodwill and Intangible Assets (Detail) - (Table 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Goodwill – net	$ 91,559	$ 75,595	$ 38,613
Wholesale Footwear [Member]
Goodwill – net	36,390	20,939	1,547
Goodwill, Purchase Accounting Adjustments	11,610
Wholesale Accessories [Member]
Goodwill – net	49,324	49,155	31,565
Goodwill, Purchase Accounting Adjustments	169
Goodwill [Roll Forward]
Acquisition of SM Canada	0
Retail [Member]
Goodwill – net	5,845	5,501	5,501
Goodwill [Roll Forward]
Acquisition of SM Canada	344
Net Carrying Amount [Member]
Goodwill – net	91,559	75,595	$ 38,613
Goodwill, Purchase Accounting Adjustments	11,779
Goodwill [Roll Forward]
Acquisition of SM Canada	4,185
SM Canada [Member]
Goodwill [Roll Forward]
Acquisition of SM Canada	3,841
Cejon Acquisition [Member]
Goodwill, Purchase Accounting Adjustments	169
Goodwill [Roll Forward]
Acquisition of SM Canada		17,590
Topline Acquisition [Member]
Goodwill, Purchase Accounting Adjustments	$ 11,610
Goodwill [Roll Forward]
Acquisition of SM Canada		$ 19,392

Goodwill and Intangible Assets (Detail) - (Table 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Re-acquired right [Member]
Estimated Lives	indefinite
Cost Basis	$ 35,200
Accumulated amortization	0
Net Carrying Amount	$ 35,200
Trademarks [Member]
Estimated Lives	indefinite	indefinite
Cost Basis	$ 76,888	$ 72,842
Accumulated amortization	0	0
Net Carrying Amount	76,888	72,842
Total [Member]
Cost Basis	152,071	111,865
Accumulated amortization	16,303	12,998
Net Carrying Amount	$ 135,768	$ 98,867
Trade names [Member]
Estimated Lives	6–10 years	6–10 years
Cost Basis	$ 4,590	$ 8,590
Accumulated amortization	1,618	1,180
Net Carrying Amount	$ 2,972	$ 7,410
Customer relationships [Member]
Estimated Lives	10 years	10 years
Cost Basis	$ 27,339	$ 22,834
Accumulated amortization	7,541	4,999
Net Carrying Amount	$ 19,798	$ 17,835
Licensing agreements [Member]
Estimated Lives	3–6 years	3–6 years
Cost Basis	$ 5,600	$ 5,600
Accumulated amortization	5,600	5,600
Net Carrying Amount	$ 0	$ 0
Non-compete agreement [Member]
Estimated Lives	5 years	5 years
Cost Basis	$ 2,440	$ 1,985
Accumulated amortization	1,530	1,205
Net Carrying Amount	$ 910	$ 780
Other [Member]
Estimated Lives	3 years	3 years
Cost Basis	$ 14	$ 14
Accumulated amortization	14	14
Net Carrying Amount	0	0
Total [Member]
Cost Basis	39,983	39,023
Accumulated amortization	16,303	12,998
Net Carrying Amount	$ 23,680	$ 26,025
Minimum [Member] \| Trade names [Member]
Estimated Lives	6
Minimum [Member] \| Licensing agreements [Member]
Estimated Lives	3
Maximum [Member] \| Trade names [Member]
Estimated Lives	10
Maximum [Member] \| Licensing agreements [Member]
Estimated Lives	6

Goodwill and Intangible Assets (Detail) - (Table 3) $ in Thousands	Dec. 31, 2012 USD ($)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2012 (remaining nine months)	$ 3,351
2013	3,286
2014	3,101
2015	2,795
2016	2,554
Thereafter	8,593
Total	$ 23,680

Goodwill and Intangible Assets Goodwill and Intangible Assets (detail) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Goodwill [Line Items]
Amortization of Intangible Assets	$ 3,305	$ 3,191
Wholesale Footwear [Member]
Goodwill [Line Items]
Goodwill, Purchase Accounting Adjustments	11,610
Wholesale Accessories [Member]
Goodwill [Line Items]
Goodwill, Purchase Accounting Adjustments	$ 169

Stock-Based Compensation (Detail) - (Table 1) - shares	12 Months Ended
Stock-Based Compensation (Detail) - (Table 1) - shares	Dec. 31, 2012	May 25, 2012	May 22, 2009	May 27, 2007	May 26, 2006
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Common stock authorized	15,644,000	15,644,000	9,144,000	3,487,500	2,700,000
Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled	(11,132,000)
Common stock available for grant of stock-based awards as of June 30, 2012	4,512,000

- Definition

Number of shares (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of any shares forfeited. Shares issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.

+ References + Details

Stock-Based Compensation (Detail) - (Table 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Total	$ 17,434	$ 11,404	$ 8,271
Restricted Stock [Member]
Allocated Share-based Compensation Expense	11,622	5,787	3,724
Stock Options [Member]
Allocated Share-based Compensation Expense	$ 5,812	$ 5,617	$ 4,547

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Stock-Based Compensation (Detail) - (Table 3) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2011	Dec. 31, 2012	Dec. 31, 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%	0.00%	0.00%
Weighted average fair value	$ 10.97	$ 14.15	$ 8.53
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volatility	43.00%	40.00%	47.00%
Risk free interest rate	0.61%	0.47%	0.84%
Expected life in years	2 years	3 years	3 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volatility	49.00%	47.00%	52.00%
Risk free interest rate	1.78%	0.87%	2.16%
Expected life in years	4 years	5 years	4 years

Stock-Based Compensation (Detail) - (Table 4) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at January 1, 2012	2,703,000	2,703,000	2,423,000
Outstanding at January 1, 2012 (in Dollars per share)	$ 17.79	$ 14.08	$ 9.12
Granted	236,000	618,000	971,000
Granted (in Dollars per share)	$ 40.63	$ 29.93	$ 22.49
Exercised	(583,000)	(439,000)	(647,000)
Exercised (in Dollars per share)	$ 15.91	$ 11.39	$ 8.00
Cancelled/Forfeited	(87,000)	(179,000)	(44,000)
Outstanding at June 30, 2012	2,269,000	2,703,000	2,703,000
Outstanding at June 30, 2012 (in Dollars per share)	$ 20.57	$ 17.79	$ 14.08
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	4 years
Outstanding at June 30, 2012 (in Dollars)	$ 49,356
Exercisable at June 30, 2012	1,111,000
Exercisable at June 30, 2012 (in Dollars per share)	$ 17.98
Stock based compensation, shares exercisable, weighted average remaining contractual term	3 years 8 months
Exercisable at June 30, 2012 (in Dollars)	$ 26,972
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$ 20.10	$ 19.42	$ 16.03

Stock-Based Compensation (Detail) - (Table 5) - $ / shares	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	2,269,000	2,703,000	2,703,000	2,423,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 20.57	$ 17.79	$ 14.08	$ 9.12
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	1,111,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 17.98
Exercise Price 5.45 to 12.15 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	851,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	2 years 11 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 8.31
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	565,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 8.27
Exercise Price 12.16 to 18.90 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	171,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	3 years 11 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 14.97
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	58,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 14.37
Exercise Price 18.91 to 25.60 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	602,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	4 years 2 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 23.87
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	228,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 23.46
Exercise Price 25.61 to 32.35 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	237,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	5 years 2 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 29.03
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	49,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 28.69
Exercise Price 32.36 to 39.05 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	408,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	5 years 8 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 38.70
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	211,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 36.60
Total [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	2,269,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 20.57
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	1,111,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 17.98

Stock-Based Compensation (Detail) - (Table 6) - USD ($)	12 Months Ended
Stock-Based Compensation (Detail) - (Table 6) - USD ($)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested at January 1	671,000	562,000	671,000
Non-vested at January 1 (in Dollars per share)	$ 25.44	$ 17.20	$ 13.98
Granted	2,447,000	383,000	254,000
Granted (in Dollars per share)	$ 36.34	$ 31.65	$ 23.39
Vested	(227,000)	(239,000)	(348,000)
Vested (in Dollars per share)	$ 24.50	$ 15.56	$ 13.01
Non-vested at June 30	2,889,000	671,000	562,000
Non-vested at June 30 (in Dollars per share)	$ 34.74	$ 25.44	$ 17.20
Forfeited	(2,000)	(35,000)	(15,000)
Forfeitures (in dollars per share)	$ 38.10	$ 28.44	$ 18.99

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References + Details

Stock-Based Compensation (Detail) - USD ($)		1 Months Ended	12 Months Ended
Stock-Based Compensation (Detail) - USD ($)	Jul. 03, 2012	Feb. 08, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax Benefit from Stock Options Exercised			$ 4,608,000	$ 4,154,000	$ 4,718,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Total Intrinsic Value			$ 15,386,000	$ 10,768,000	$ 11,684,000
Share Based Compensation Arrangement By Share Based Payment Award Options Vested In Period			829,000	860,000	587,000,000
Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable During Period Weighted Average Exercise Price (in Dollars per share)			$ 19.15	$ 15.92	$ 11.20
Share Based Compensation Arrangement By Share-Based Payment Award Equity Options Nonvested Number			1,158,000
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized			$ 6,416,000
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition			2 years
Employee Service Share Based Compensation Nonvested Restricted Stock Awards Total Compensation Cost Not Yet Recognized			$ 90,642,000
Employee Service Share Based Compensation Nonvested Restricted Awards Total Compensation Cost Not Yet Recognized Period For Recognition			9 years 11 months
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Total Fair Value			$ 5,553	$ 3,718	$ 4,537
Related Party Transaction Restricted Shares Granted During The Period	1,262,228	975,371
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Price		$ 41.01
Subsequent Event [Member] \| Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Price	$ 31.69

Preferred Stock (Details) - $ / shares	12 Months Ended
Preferred Stock (Details) - $ / shares	Dec. 31, 2012	Dec. 31, 2011
Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	5,000,000
Preferred Class B [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	60,000	60,000
Preferred Stock, Dividend Payment Rate, Variable	1000
Preferred Stock, Voting Rights	1000
Preferred Stock, Liquidation Preference Per Share	$ 1,000

- Definition

The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share.

+ References + Details

Rights Agreement (Details) - $ / shares	2 Months Ended	11 Months Ended	103 Months Ended	120 Months Ended	134 Months Ended
Rights Agreement (Details) - $ / shares	Dec. 31, 2011	May 31, 2011	May 31, 2010	Nov. 13, 2011	Dec. 31, 2012
Class of Stock [Line Items]
Preferred Stock, Dividends Per Share, Declared					$ 1
Stock Split Conversion Ratio			three-for-two
Amount Entitled To Purchase Share From Company Per Right	three ten-thousandths (3/10,000)			four ten-thousandths (4/10,000)
PriceperShareEntitledToPurchaseShareFromCompanyPerRight (in Dollars per share)	$ 22.22			$ 33.33
Business Acquisition, Percentage of Voting Interests Acquired	15.00%
Stock Split B [Member]
Class of Stock [Line Items]
Stock Split Conversion Ratio		three-for-two

Derivative Instruments (Details)	12 Months Ended
Derivative Instruments (Details)	Dec. 31, 2012 USD ($)
Derivative Instruments [Abstract]
Foreign Currency Contract, Asset, Fair Value Disclosure	$ 161
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	$ 87,000

Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
Operating Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Operating Leases [Abstract]
Operating Leases, Rent Expense	$ 33,073	$ 25,328	$ 21,485
Operating Leases, Rent Expense, Contingent Rentals	$ 169	$ 142	$ 3

- Definition

The increases or decreases in lease payments that result from changes occurring after the inception of the lease in the factors (other than the passage of time) on which lease payments are based, except that any escalation of minimum lease payments relating to increases in construction or acquisition cost of the leased property or for increases in some measure of cost or value during the construction or preconstruction period, are excluded from contingent rentals. Contingent rentals also may include amounts for which the triggering events have not yet occurred or the specified targets for which have not yet been achieved (such as sales based percentage rent), but which events are considered probable of occurring or which specified targets are considered probable of being achieved.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41499-112717

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 10
-Section 55
-Paragraph 40
-Subparagraph (Note 3)
-URI http://asc.fasb.org/extlink&oid=6584154&loc=d3e38371-112697

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Rentals
-URI http://asc.fasb.org/extlink&oid=6508509

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 10
-Section 25
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=7579899&loc=d3e35050-112683

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 10
-Section 40
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6452616&loc=d3e36728-112689

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6452660&loc=d3e36991-112694

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 98-9
-Paragraph 17
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 13
-Paragraph 16
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 13
-Paragraph 106, 122
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Operating Leases Operating Leases (Tables) (Details) $ in Thousands	Dec. 31, 2012 USD ($)
Operating Leased Assets [Line Items]
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Next Twelve Months	$ 27,423
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Two Years	26,760
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Three Years	25,424
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Four Years	24,172
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Five Years	21,435
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Thereafter	63,561
Future Minimum Sublease Rentals, Sale Leaseback Transactions	$ 188,775

Income Taxes Income Taxes (Table 1) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Taxes [Abstract]
Income (Loss) from Continuing Operations before Income Taxes, Domestic	$ 123,691	$ 117,497	$ 88,308
Income (Loss) from Continuing Operations before Income Taxes, Foreign	60,496	41,295	37,549
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest	$ 184,187	$ 158,792	$ 125,857

Income Taxes Income Taxes (Table 2) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Current: [Abstract]
Current Federal Tax Expense (Benefit)	$ 41,280	$ 43,953	$ 36,482
Current State and Local Tax Expense (Benefit)	10,319	8,560	8,253
Current Foreign Tax Expense (Benefit)	11,035	6,814	6,195
Current Income Tax Expense (Benefit)	62,634	59,327	50,930
Deferred: [Abstract]
Deferred Federal Income Tax Expense (Benefit)	2,272	1,588	(651)
Deferred State and Local Income Tax Expense (Benefit)	(396)	676	(147)
Deferred Foreign Income Tax Expense (Benefit)	113	0	0
Deferred Income Tax Expense (Benefit)	1,989	2,264	(798)
Provision for income taxes	$ 64,623	$ 61,591	$ 50,132

Income Taxes Income Taxes (Table 3) (Details)	12 Months Ended
Income Taxes Income Taxes (Table 3) (Details)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Taxes [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate	35.00%	35.00%	35.00%
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential	(3.30%)	0.00%	0.00%
Effective Income Tax Rate Reconciliation, State and Local Income Taxes	3.40%	3.90%	3.90%
Effective Income Tax Rate Reconciliation, Nondeductible Expense	0.10%	0.30%	0.20%
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance	(0.30%)	(0.40%)	0.50%
Effective Income Tax Rate Reconciliation, Deductions, Other	0.20%	0.00%	0.20%
Effective Income Tax Rate, Continuing Operations	35.10%	38.80%	39.80%

Income Taxes Income Taxes (Table 4) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Current deferred tax assets: [Abstract]
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Allowance for Doubtful Accounts	$ 9,005	$ 7,246
Deferred Tax Assets, Inventory	1,588	1,975
Deferred Tax Assets, Unrealized Losses on Trading Securities	58	(6)
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Accrued Liabilities	496	496
Deferred Tax Assets, Other	(74)	595
Deferred Tax Assets, Gross, Current	11,073	10,306
Deferred Tax Assets, Valuation Allowance	0	(595)
Deferred taxes	11,073	9,711
Non-current deferred tax assets (liabilities): [Abstract]
Deferred Tax Liabilities, Property, Plant and Equipment	(1,982)	(1,889)
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits	8,200	4,902
Deferred Tax Liabilities, Undistributed Foreign Earnings	(10,224)	0
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Deferred Rent	2,991	2,388
Deferred Tax Liabilities, Goodwill	(3,097)	(2,504)
Deferred Tax Liabilities, Unrealized Gains on Trading Securities	(1,073)	(561)
Deferred Tax Liabilities, Other	68	92
Deferred Tax Assets, Net, Noncurrent	(5,117)	2,428
Deferred Tax Assets, Net of Valuation Allowance	$ 5,956	$ 12,139

Income Taxes Income taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Income Tax Holiday [Line Items]
Deferred Tax Liabilities, Undistributed Foreign Earnings	$ (10,224)	$ 0
Undistributed Earnings of Foreign Subsidiaries	$ 27,100

- Definition

Amount of deferred tax liability attributable to taxable temporary differences from undistributed earnings of subsidiaries and other recognized entities not within the country of domicile of the entity.

+ References + Details

Commitments, Contingencies and Other (Details) - USD ($)	7 Months Ended	12 Months Ended							48 Months Ended	60 Months Ended	72 Months Ended
	Jun. 30, 2012	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2012	Dec. 31, 2016	Dec. 31, 2023	Jul. 03, 2012	Feb. 08, 2012	Sep. 30, 2010	Dec. 31, 2009	Sep. 30, 2007	Jun. 25, 2007
Loss Contingencies [Line Items]
Costs and Expenses, Related Party						$ 1,447	$ 1,552	$ 1,006
Loss Contingency, Range of Possible Loss, Maximum						6,250,000			$ 6,250,000
Future Employee Compensation		$ 10,698	$ 11,917	$ 9,667	$ 7,417	5,417
Other General Expense										$ 200
ShareBasedCompensation Arrangement With Employee Shares Issued (in Shares)												1,262,228	975,371
Share Based Compensation Arrangement With Employee Fair Value Of Shares Issued						40,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period									5 years		7 years
Compensation Arrangement With Employee Pursuant To Election To Receive Additional Shares		$ 7,026	$ 8,250	$ 6,125	$ 4,000
Life Insurance, Corporate or Bank Owned, Amount						200			$ 200
Note receivable – related party						$ 3,581,000	$ 4,090,000		3,581,000								$ 3,000,000
RateOfDebtInstrumentDecreaseForgiveness						1/10th
Period Of Debt Instrument Forgiveness						ten-year
Letters of Credit Outstanding, Amount						$ 1,072,000			1,072,000
July 19, 2011 litigation [Member]
Loss Contingencies [Line Items]
Gross fund amount of settlement						10,000,000			10,000,000
Loss Contingency, Estimate of Possible Loss						2,500,000			2,500,000
Estimated Litigation Liability						$ 2,500,000			$ 2,500,000
Percent of litigation covered by insurance of initial settlement						45.00%			45.00%
Insurance Settlements Receivable						$ 5,000,000			$ 5,000,000
Percent of insurance reovery beyond innitial settlement						30.00%			30.00%
US Customs action [Member]
Loss Contingencies [Line Items]
Loss Contingency, Estimate of Possible Loss																$ 1,400,000
Loss Contingency, Range of Possible Loss, Maximum						$ 1,700,000			$ 1,700,000						$ 3,045,000
Loss Contingency Accrual, at Carrying Value						$ 1,248,000			$ 1,248,000					$ 1,248,000
Payments for Other Taxes	$ 342,000
Tax Penalties From Examination	$ 1,367,000
Geographic Concentration Risk [Member]
Loss Contingencies [Line Items]
Concentration Risk, Percentage						88.00%	90.00%	89.00%
Supplier Concentration Risk [Member]
Loss Contingencies [Line Items]
Concentration Risk, Percentage						10.00%	10.00%	13.00%
Supplier Concentration Risk A [Member]
Loss Contingencies [Line Items]
Concentration Risk, Percentage								12.00%
Customer Concentration Risk [Member]
Loss Contingencies [Line Items]
Concentration Risk, Percentage						10.00%	10.00%
Customer Concentration Risk A [Member]
Loss Contingencies [Line Items]
Concentration Risk, Percentage								10.00%
Customer Concentration Risk B [Member]
Loss Contingencies [Line Items]
Concentration Risk, Percentage								12.00%
Customer Concentration Risk C [Member]
Loss Contingencies [Line Items]
Concentration Risk, Percentage								12.00%
Customer Concentration Risk D [Member]
Loss Contingencies [Line Items]
Concentration Risk, Percentage								11.00%

Commitments, Contingencies and Other Commitments, Contingencies and Other (Details 2) (Details) - USD ($)	12 Months Ended			36 Months Ended
	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2014	Dec. 31, 2013
Executive B [Member]
Loss Contingencies [Line Items]
Officers' Compensation				$ 555
Executive A [Member]
Loss Contingencies [Line Items]
Officers' Compensation					$ 450
Executive C [Member]
Loss Contingencies [Line Items]
Officers' Compensation					$ 575
Executive D [Member]
Loss Contingencies [Line Items]
Officers' Compensation	$ 638	$ 608	$ 579
Executive F [Member]
Loss Contingencies [Line Items]
Officers' Compensation			$ 725

Commitments, Contingencies and Other Commitments, Contingencies and Other (Details 3) (Details) - shares	24 Months Ended	36 Months Ended		48 Months Ended	72 Months Ended
	Feb. 08, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2023
Loss Contingencies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				5 years	7 years
Executive B [Member]
Loss Contingencies [Line Items]
Deferred Compensation Arrangement with Individual, Shares Issued		10,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Executive A [Member]
Loss Contingencies [Line Items]
Deferred Compensation Arrangement with Individual, Shares Issued			100,000
Executive C [Member]
Loss Contingencies [Line Items]
Deferred Compensation Arrangement with Individual, Shares Issued			35,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			3 years
Executive D [Member]
Loss Contingencies [Line Items]
Deferred Compensation Arrangement with Individual, Shares Issued				100,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				5 years
Executive F [Member]
Loss Contingencies [Line Items]
Deferred Compensation Arrangement with Individual, Shares Issued				16,667

Commitments, Contingencies and Other Commitments, Contingencies and Other (Table 3) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Commitments Contingencies and Other [Abstract]
Allowance for Doubtful Accounts, Premiums and Other Receivables	$ 22,437	$ 18,219	$ 15,258	$ 13,682
Financing Receivable, Allowance for Credit Losses, Write-downs	0	0	0
Provision for Doubtful Accounts	$ 4,218	$ 2,961	$ 1,576

Commitments, Contingencies and Other Commitments, Contingencies and Other (Table 4) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Goodwill [Line Items]
Goodwill – net	$ 91,559	$ 75,595	$ 38,613
Cost Basis [Member]
Cost basis [Abstract]
Goodwill, Gross	76,193	39,211	24,911
Goodwill, Acquired During Period	15,964	36,982	14,300
Goodwill, Gross	92,157	76,193	39,211
Accumulated Amortization [Member]
Cost basis [Abstract]
Goodwill, Gross	598	598	598
Goodwill, Gross	$ 598	$ 598	$ 598

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Operating Segment Information (Detail) - (Table 1) - USD ($)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
December 31, 2012:
Net sales to external customers	$ 1,227,072,000	$ 968,549,000	$ 635,418,000
Gross profit	455,702,000	361,948,000	275,854,000
Commissions and licensing fees – net	15,395,000	18,715,000	22,629,000
Income from operations	178,976,000	153,770,000	121,624,000
Depreciation, Depletion and Amortization	12,642,000	11,060,000	9,999,000
Segment assets	804,039,000	639,786,000	447,696,000
Capital expenditures	20,102,000	15,477,000	3,424,000
Wholesale Footwear [Member]
December 31, 2012:
Net sales to external customers	794,486,000	636,809,000	402,567,000
Gross profit	249,547,000	205,379,000	156,603,000
Commissions and licensing fees – net	0	0	0
Income from operations	104,326,000	86,676,000	75,543,000
Segment assets	511,011,000	383,170,000	268,544,000
Wholesale Accessories [Member]
December 31, 2012:
Net sales to external customers	241,339,000	176,824,000	98,548,000
Gross profit	87,055,000	61,474,000	37,926,000
Commissions and licensing fees – net	0	0	0
Income from operations	41,376,000	28,009,000	14,323,000
Segment assets	138,602,000	132,648,000	71,856,000
Total Wholesale [Member]
December 31, 2012:
Net sales to external customers	1,035,825,000	813,633,000	501,115,000
Gross profit	336,602,000	266,853,000	194,529,000
Commissions and licensing fees – net	0	0	0
Income from operations	145,702,000	114,685,000	89,866,000
Depreciation, Depletion and Amortization	7,717,000	6,604,000	5,164,000
Segment assets	649,613,000	515,818,000	340,400,000
Capital expenditures	7,506,000	10,314,000	1,020,000
Retail [Member]
December 31, 2012:
Net sales to external customers	191,247,000	154,916,000	134,303,000
Gross profit	119,100,000	95,095,000	81,325,000
Commissions and licensing fees – net	0	0	0
Income from operations	26,311,000	20,370,000	9,129,000
Depreciation, Depletion and Amortization	4,818,000	4,378,000	4,631,000
Segment assets	101,674,000	76,630,000	65,835,000
Capital expenditures	12,596,000	5,163,000	2,404,000
First Cost Member
December 31, 2012:
Net sales to external customers	0	0	0
Gross profit	0	0	0
Commissions and licensing fees – net	7,778,000	9,795,000	17,258,000
Income from operations	7,778,000	9,795,000	17,258,000
Depreciation, Depletion and Amortization	107,000	78,000	204,000
Segment assets	52,752,000	47,338,000	41,461,000
Capital expenditures	0	0	0
Licensing [Member]
December 31, 2012:
Net sales to external customers	0	0	0
Gross profit	0	0	0
Commissions and licensing fees – net	7,617,000	8,920,000	5,371,000
Income from operations	7,617,000	8,920,000	5,371,000
Depreciation, Depletion and Amortization	0
Segment assets	0	0	0
Capital expenditures	0	0	0
Corporate [Member]
December 31, 2012:
Net sales to external customers	0
Gross profit	0
Income from operations	(8,432,000)	$ 0	$ 0
Depreciation, Depletion and Amortization	0
Segment assets	0
Capital expenditures	$ 0

Operating Segment Information (Detail) - (Table 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Segment Reporting [Abstract]
Domestic	$ 1,133,077	$ 915,286	$ 600,637
International	93,995	53,263	34,781
Total	$ 1,227,072	$ 968,549	$ 635,418

Quarterly Results of Operations (unaudited) (Table) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Net sales									$ 1,227,072	$ 968,549	$ 635,418
Cost of sales									771,370	606,601	359,564
Gross profit									455,702	361,948	275,854
Net Income (Loss) Attributable to Parent									$ 119,626	$ 97,319	$ 75,725
Net income per share: [Abstract]
Earnings Per Share, Basic									$ 2.78	$ 2.30	$ 1.83
Earnings Per Share, Diluted									$ 2.71	$ 2.25	$ 1.78
First Quarter [Member]
Net sales				$ 265,970				$ 165,755
Cost of sales				169,877				96,623
Gross profit				96,093				69,132
Fees and Commissions				4,473				4,567
Net Income (Loss) Attributable to Parent				$ 21,868				$ 17,852
Net income per share: [Abstract]
Earnings Per Share, Basic				$ 0.51				$ 0.43
Earnings Per Share, Diluted				$ 0.50				$ 0.42
Second Quarter [Member]
Net sales			$ 288,692				$ 209,152
Cost of sales			184,438				125,057
Gross profit			104,254				84,095
Fees and Commissions			4,252				4,432
Net Income (Loss) Attributable to Parent			$ 26,899				$ 23,784
Net income per share: [Abstract]
Earnings Per Share, Basic			$ 0.63				$ 0.56
Earnings Per Share, Diluted			$ 0.61				$ 0.55
Third Quarter [Member]
Net sales		$ 356,883				$ 313,887
Cost of sales		225,668				204,434
Gross profit		131,215				109,453
Fees and Commissions		3,875				5,649
Net Income (Loss) Attributable to Parent		$ 37,896				$ 31,911
Net income per share: [Abstract]
Earnings Per Share, Basic		$ 0.88				$ 0.75
Earnings Per Share, Diluted		$ 0.86				$ 0.74
Fourth Quarter [Member]
Net sales	$ 315,527				$ 279,755
Cost of sales	191,387				180,487
Gross profit	124,140				99,268
Fees and Commissions	2,795				4,067
Net Income (Loss) Attributable to Parent	$ 32,963				$ 23,772
Net income per share: [Abstract]
Earnings Per Share, Basic	$ 0.76				$ 0.56
Earnings Per Share, Diluted	$ 0.74				$ 0.55

Label	Element	Value
Common Stock [Member]
Shares, Outstanding	us-gaap_SharesOutstanding	40,927,000