JAKKS Pacific Inc 2026年季度报告

FORM 10-Q (Mark one) ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2026 or ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period fromto Commission file number:001-35448 JAKKS Pacific, Inc.(Exact Name of Registrant as Specified in Its Charter) Registrant’s Telephone Number, Including Area Code:(424) 268-9444 Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),and (2) has been subject to such filing requirements for the past 90 days. Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required tosubmit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “non-accelerated filer,”“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filerNon-accelerated filerEmerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐No☒ Securities registered pursuant to Section 12(g) of the Act: Name of each exchange on whichregisteredThe NASDAQ Global Select Market The number of shares outstanding of the issuer’s common stock is 11,445,012 as of July 31, 2026. JAKKS PACIFIC, INC. AND SUBSIDIARIESTABLE OF CONTENTS TO QUARTERLY REPORT ON FORM 10-QQUARTER ENDED JUNE 30, 2026ITEMS IN FORM 10-Q Part IFINANCIAL INFORMATIONItem 1.Financial Statements (Unaudited) 3Condensed Consolidated Balance Sheets3Condensed Consolidated Statements of Operations and Comprehensive Income (Loss)4Condensed Consolidated Statements of Stockholders’ Equity5Condensed Consolidated Statements of Cash Flows6Notes to Condensed Consolidated Financial Statements7Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations19Item 3.Quantitative and Qualitative Disclosures About Market Risk23Item 4.Controls and Procedures23 Part IIOTHER INFORMATIONItem 1.Legal Proceedings Item 1A.Risk FactorsItem 2.Unregistered Sales of Equity Securities and Use of ProceedsItem 3.Defaults Upon Senior SecuritiesItem 4.Mine Safety DisclosuresItem 5.Other InformationItem 6.Exhibits SignaturesExhibit31.1Exhibit31.2Exhibit32.1Exhibit32.2 25 PART I–FINANCIAL INFORMATION JAKKS PACIFIC, INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED BALANCE SHEETS(In thousands, except shareamounts) JAKKS PACIFIC, INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS(In thousands) Cash flows from operating activitiesNet income (loss) The Company received income tax refunds of $7.1 million and $6 thousand during the six months ended June 30, 2026 and2025, respectively, and has included these amounts in cash paid during the period for income taxes, net. Supplemental disclosures of non-cash activities: During the six months ended June 30, 2026 and 2025, the lease liability increased by $0.1 million and $2.5 millionrespectively, with a corresponding increase to the ROU asset. As of June 30, 2026 and 2025, there was $5.9 million and $6.1 million, respectively, of property and equipment purchasesincluded in accounts payable. See accompanying notes to condensed consolidated financial statements. JAKKS PACIFIC, INC. AND SUBSIDIARIESNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(Unaudited)June 30, 2026 Note 1—Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements included herein have been prepared by theCompany, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certaininformation and footnote disclosures normally included in financial statements prepared in accordance with accounting principlesgenerally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. However,the Company believes that the disclosures are adequate to prevent the information presented from being misleading. These financialstatements should be read in conjunction with the financial statements and the notes thereto included in the Company’s Annual R