{"url_path":"/sec/jakk/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 Exhibits and Financial Statement Schedules**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-03-02","source_url":"https://www.sec.gov/Archives/edgar/data/1009829/0001185185-26-000723-index.html","accession_number":"0001185185-26-000723","cik":"0001009829","ticker":"JAKK","issuer_name":"JAKKS PACIFIC INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1009829/0001185185-26-000723-index.html","primary_entity_key":"0001009829","primary_entity_name":"JAKKS PACIFIC INC"},"word_count":1920,"has_tables":true,"body_markdown":"**Item 15. Exhibits and Financial Statement Schedules**\n\n \n\nThe following documents are filed as part of this\nAnnual Report on Form 10-K:\n\n \n\n(1)\nFinancial Statements (included in Item 8):\n\n \n\n \n●\nReports of Independent Registered Public Accounting Firm\n\n \n \n \n\n \n●\nConsolidated Balance Sheets as of December 31, 2025 and 2024\n\n \n \n \n\n \n●\nConsolidated Statements of Operations for the years ended December 31, 2025, 2024 and 2023\n\n \n \n \n\n \n●\nConsolidated Statements of Other Comprehensive Loss for the years ended December 31, 2025, 2024\nand 2023\n\n \n \n \n\n \n●\nConsolidated Statements of Stockholders’ Equity for the years ended December 31, 2025,\n2024 and 2023\n\n \n \n \n\n \n●\nConsolidated Statements of Cash Flows for the years ended December 31, 2025, 2024 and 2023\n\n \n \n \n\n \n●\nNotes to Consolidated Financial Statements\n\n \n\n(2)\nFinancial Statement Schedules (included in Item 8):\n\n \n\n(3)\nExhibits:\n\n \n\n**Exhibit\nNumber**\n \n**Description**\n\n3.1\n \n[Amended and Restated Certificate of Incorporation of the Company (1)](http://www.sec.gov/Archives/edgar/data/1009829/000095014802002083/v80719p4prer14a.htm)\n\n3.1.1\n \n[Certificate of Designations of Series A Senior Preferred Stock (21)](https://www.sec.gov/Archives/edgar/data/1009829/000114420419038871/tv527223_ex3-1.htm)\n\n3.1.2\n \n[Certificate of Amendment to Certificate of Designations of Series A Senior Preferred Stock (25)](https://www.sec.gov/Archives/edgar/data/1009829/000114420419045519/tv529837_ex3-1.htm)\n\n3.1.3\n \n[Certificate of Amendment to Amended and Restated Certificate of Incorporation of the Company (2)](http://www.sec.gov/Archives/edgar/data/1009829/000110465919056641/tm1921025d1_def14a.htm)\n\n3.1.4\n \n[Certificate of Amendment to Amended and Restated Certificate of Incorporation of the Company (3)](http://www.sec.gov/Archives/edgar/data/0001009829/000110465920082296/tm2024445d1_ex10-1.htm)\n\n3.1.5\n \n[Certificate of Amendment to Amended and Restated Certificate of Incorporation of the Company (29)](https://www.sec.gov/Archives/edgar/data/1009829/000118518521000331/jakkspacif20210316_def14a.htm)\n\n3.1.6\n \n[Certificate of Amendment to the Amended and Restated Certificate of Incorporation of the Company (22)](https://www.sec.gov/Archives/edgar/data/1009829/000118518522001313/ex_447500.htm)\n\n3.1.7\n \n[Amended and Restated Certificate of Designations of Series A Senior Preferred Stock (22)](https://www.sec.gov/Archives/edgar/data/1009829/000118518522001313/ex_447501.htm)\n\n3.2.1\n \n[Second Amended and Restated By-Laws of the Company (21)](https://www.sec.gov/Archives/edgar/data/1009829/000114420419038871/tv527223_ex3-2.htm)\n\n3.2.2\n \n[Third Amended and Restated By-Laws of the Company (22)](http://www.sec.gov/Archives/edgar/data/1009829/000118518522001313/ex_447502.htm)\n\n3.3\n \n[Amendment No. 2 to Third Amended and Restated By-Laws of the Company (**)](jakkex3-3.htm)\n\n  \n\n97\n\n[Table of Contents](#TableOfContents) \n\n \n\n10.1.1\n \n[Third Amended and Restated 1995 Stock Option Plan (4)](http://www.sec.gov/Archives/edgar/data/1009829/0000950148-98-001572.txt)\n\n10.1.2\n \n[1999 Amendment to Third Amended and Restated 1995 Stock Option Plan (5)](http://www.sec.gov/Archives/edgar/data/1009829/000095014899002328/0000950148-99-002328.txt)\n\n10.1.3\n \n[2000 Amendment to Third Amended and Restated 1995 Stock Option Plan (6)](http://www.sec.gov/Archives/edgar/data/1009829/000095014800001355/ex4-1.txt)\n\n10.1.4\n \n[2001 Amendment to Third Amended and Restated 1995 Stock Option Plan (7)](http://www.sec.gov/Archives/edgar/data/1009829/000095014801500986/v73381dedef14a.txt)\n\n10.2\n \n[2002 Stock Award and Incentive Plan (8)](http://www.sec.gov/Archives/edgar/data/1009829/000095014802002860/v84727orexv4w1.htm)\n\n10.2.1\n \n[2008 Amendment to 2002 Stock Award and Incentive Plan (9)](http://www.sec.gov/Archives/edgar/data/1009829/000114420408048950/v124170_def14a.htm)\n\n10.2.2\n \n[2021 Amendment to 2002 Stock Award and Incentive Plan (19)](https://www.sec.gov/Archives/edgar/data/1009829/000118518521001462/jakkspacif20211006_def14a.htm)\n\n10.2.3\n \n[2023 Amendment to 2002 Stock award and Incentive plan (20)](https://www.sec.gov/Archives/edgar/data/1009829/000118518523001154/jakkspacif20231107_defr14a.htm)\n\n10.3.1\n \n[Second Amended and Restated Employment Agreement between the Company and Stephen G. Berman dated as of November 11, 2010 (11)](http://www.sec.gov/Archives/edgar/data/1009829/000114420410061837/v203168_ex10-1.htm)\n\n10.3.2\n \n[Clarification Letter dated October 20, 2011 with respect to Mr. Berman’s Second Amended and Restated employment agreement (12)](http://www.sec.gov/Archives/edgar/data/1009829/000134100411001910/ex99-1.htm)\n\n10.3.3\n \n[Amendment Number One dated September 21, 2012 to Mr. Berman’s Second Amended and Restated Employment Agreement (13)](http://www.sec.gov/Archives/edgar/data/1009829/000114420412052872/v324386_ex10-1.htm)\n\n10.3.4\n \n[Amendment Number Two dated June 7, 2016 to Mr. Berman’s Second Amended and Restated Employment Agreement (17)](http://www.sec.gov/Archives/edgar/data/1009829/000114420416107569/v442026_ex10-1.htm)\n\n10.3.5\n \n[Amendment Number Three dated August 9, 2019 to Mr. Berman’s Second Amended and Restated Employment Agreement (21)](http://www.sec.gov/Archives/edgar/data/1009829/000114420419038871/tv527223_ex10-8.htm)\n\n10.3.6*\n \n[Amendment Number Four dated November 18, 2019 to Mr. Berman’s Second Amended and Restated Employment Agreement (24)](http://www.sec.gov/Archives/edgar/data/0001009829/000110465919065625/tm1923453d1_ex10-2.htm)\n\n10.3.7\n \n[Amendment Number Five dated February 18, 2021 to Mr. Berman’s Second Amended and Restated Employment Agreement (28)](http://www.sec.gov/Archives/edgar/data/0001009829/000118518521000246/ex_227732.htm)\n\n10.3.8\n \n[Amendment Number Six dated September 27, 2021 to Mr. Berman’s Second Amended and Restated Employment Agreement (27)](http://www.sec.gov/Archives/edgar/data/1009829/000118518521001434/ex_288486.htm)\n\n10.3.9\n \n[Amendment Number Seven dated October 25, 2022 to Mr. Berman’s Second Amended and Restated Employment Agreement (23)](http://www.sec.gov/Archives/edgar/data/1009829/000118518522001228/ex_437999.htm)\n\n10.3.10\n \n[Amendment Number Eight dated March 30, 2023 to Mr. Berman’s Second Amended and Restated Employment Agreement (26)](http://www.sec.gov/Archives/edgar/data/1009829/000118518523000288/ex_495374.htm)\n\n10.3.11\n \n[Amendment Number Nine dated February 18, 2025 to Mr. Berman’s Second Amended and Restated Employment Agreement (33)](http://www.sec.gov/Archives/edgar/data/1009829/000118518523000288/ex_495374.htm)\n\n10.3.11.1\n \n[Corrected and Restated Amendment Number Nine dated March 2, 2026 to Mr. Berman’s Second Amended and Restated Employment Agreement (**)](jakkex10-3xi1.htm)\n\n10.4\n \n[Pledge and Security Agreement, dated as of June 24, 2025, by and among JAKKS Pacific, Inc. and its subsidiaries parties thereto as borrowers and/or Grantors, the lenders party thereto, as lenders, and BMO Bank N.A.as Administrative Agent (34)](http://www.sec.gov/Archives/edgar/data/1009829/000118518525000688/jakkex10-2.htm)\n\n10.5\n \n[Form of Restricted Stock Agreement (10)](http://www.sec.gov/Archives/edgar/data/0001009829/000095014803000692/v86937kexv10w33.txt)\n\n10.5.1\n \n[Form of Restricted Stock Unit Agreement (27)](http://www.sec.gov/Archives/edgar/data/1009829/000118518521001434/ex_288489.htm)\n\n \n\n98\n\n[Table of Contents](#TableOfContents) \n\n \n\n10.6*\n \n[Letter Agreement dated November 18, 2019 between the Company and John L. Kimble (24)](http://www.sec.gov/Archives/edgar/data/0001009829/000110465919065625/tm1923453d1_ex10-1.htm)\n\n10.6.1\n \n[First Amendment to Employment Agreement between the Company and John L. Kimble dated February 18, 2021 (28)](http://www.sec.gov/Archives/edgar/data/0001009829/000118518521000246/ex_227733.htm)\n\n10.6.2\n \n[Second Amendment to Employment Agreement between the Company and John L. Kimble dated September 27, 2021 (27)](https://www.sec.gov/Archives/edgar/data/1009829/000118518521001434/ex_288488.htm)\n\n10.6.3\n \n[Second Amendment to Employment Agreement between the Company and John L. Kimble dated October 25, 2022 (23)](https://www.sec.gov/Archives/edgar/data/1009829/000118518522001228/ex_438000.htm)\n\n10.6.4\n \n[Third Amendment to Employment Agreement between the Company and John L. Kimble dated February 18, 2025 (33)](https://www.sec.gov/Archives/edgar/data/1009829/000118518525000146/jakkex10-2.htm)\n\n10.6.4.1\n \n[Corrected and Restated Third Amendment to Employment Agreement between the Company and John L. Kimble dated March 2, 2026 (**)](jakkex10-6iv1.htm)\n\n10.7*\n \n[Credit Agreement, dated as of June 2, 2021, by and among JAKKS Pacific, Inc., Disguise, Inc., JAKKS Sales LLC, and Moose Mountain Marketing, Inc., as borrowers, other Loan Parties hereto, the Lenders party thereto and JPMorgan Chase Bank, N.A., as Administrative Agent (18)](http://www.sec.gov/Archives/edgar/data/1009829/000118518521000762/ex_254735.htm)\n\n10.8*\n \n[First Lien Term Loan Facility Credit Agreement, dated as of June 2, 2021, by and among JAKKS Pacific, Inc. and its subsidiaries parties thereto as borrowers, the lenders party thereto, as lenders, and BSP Agency, LLC, as agent (18)](http://www.sec.gov/Archives/edgar/data/1009829/000118518521000762/ex_254736.htm)\n\n10.8.1*\n \n[First Amendment to First Lien Term Loan Facility Credit Agreement, dated as of June 2, 2021, by and among JAKKS Pacific, Inc. and its subsidiaries parties thereto as borrowers, the lenders party thereto, as lenders, and BSP Agency, LLC, as agent (32)](http://www.sec.gov/Archives/edgar/data/1009829/000118518522000522/ex_367512.htm)\n\n10.9\n \n[Termination of Voting Agreement dated August 3, 2022 between the Company and its Preferred Stockholders (31)](http://www.sec.gov/Archives/edgar/data/1009829/000118518522000888/ex_406623.htm)\n\n10.10\n \n[At Market Issuance Sales Agreement between Registrant and B. Riley Securities, Inc. dated October 20, 2022 (30)](http://www.sec.gov/Archives/edgar/data/1009829/000118518522001221/ex_437605.htm)\n\n10.11\n \n[Credit Agreement, dated as of June 24, 2025, among JAKKS Pacific, Inc., JAKKS Sales LLC, Disguise, Inc., and Moose Mountain Marketing, Inc., as borrowers, the subsidiary guarantors party thereto, Loan Parties thereto, the Lenders party thereto and BMO Bank N.A., as Administrative Agent, Swing Line Lender and Letter of Credit Issuer (34)](https://www.sec.gov/Archives/edgar/data/1009829/000118518525000688/jakkex10-1.htm)\n\n14\n \n[Code of Ethics (16)](http://www.sec.gov/Archives/edgar/data/1009829/000095014804000601/v94867exv14.htm)\n\n19\n \n[Insider Trading Policies and Procedures (35)](http://www.sec.gov/Archives/edgar/data/1009829/000118518525000170/jakkex19.htm)\n\n21\n \n[Subsidiaries of the Company (**)](jakkex21.htm)\n\n23.1\n \n[Consent of BDO USA, P.C. (**)](jakkex23-1.htm)\n\n31.1\n \n[Rule 13a-14(a)/15d-14(a) Certification of Stephen G. Berman (**)](jakkex31-1.htm)\n\n31.2\n \n[Rule 13a-14(a)/15d-14(a) Certification of John L. Kimble (**)](jakkex31-2.htm)\n\n32.1\n \n[Section 1350 Certification of Stephen G. Berman (**)](jakkex32-1.htm)\n\n32.2\n \n[Section 1350 Certification of John L. Kimble (**)](jakkex32-2.htm)\n\n97\n \n[Policy Relating to Recovery of Erroneously Awarded Compensation (**)](jakkex97.htm)\n\n101.INS\n \nInline XBRL Instance Document\n\n101.SCH\n \nInline XBRL Taxonomy Extension Schema Document\n\n101.CAL\n \nInline XBRL Taxonomy Extension Calculation Linkbase Document\n\n101.DEF\n \nInline XBRL Taxonomy Extension Definition Linkbase Document\n\n101.LAB\n \nInline XBRL Taxonomy Extension Label Linkbase Document\n\n101.PRE\n \nInline XBRL Taxonomy Extension Presentation Linkbase Document\n\n104\n \nCover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)\n\n \n\n(1)\n \nFiled previously as Appendix 2 to the Company’s Schedule 14A Proxy Statement,\nfiled August 21, 2002, and incorporated herein by reference.\n\n(2)\n \nFiled previously as an annex to the Company’s Schedule 14A filed October 28, 2019 and incorporated\nherein by reference.\n\n(3)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed July 9,\n2020 and incorporated herein by reference.\n\n(4)\n \nFiled previously as Appendix A to the Company’s Schedule 14A Proxy Statement, filed June\n23, 1998, and incorporated herein by reference.\n\n(5)\n \nFiled previously as an exhibit to the Company’s Registration Statement on Form S-8 (Reg.\nNo. 333-90055), filed November 1, 1999, and incorporated herein by reference.\n\n \n\n99\n\n[Table of Contents](#TableOfContents) \n\n \n\n(6)\n \nFiled previously as an exhibit to the Company’s Registration Statement on Form S-8 (Reg.\nNo. 333-40392), filed June 29, 2000, and incorporated herein by reference.\n\n(7)\n \nFiled previously as Appendix B to the Company’s Schedule 14A Proxy Statement, filed June\n11, 2001, and incorporated herein by reference.\n\n(8)\n \nFiled previously as an exhibit to the Company’s Registration Statement on Form S-8 (Reg.\nNo. 333-101665), filed December 5, 2002, and incorporated herein by reference.\n\n(9)\n \nFiled previously as an exhibit to the Company’s Schedule 14A Proxy Statement, filed August\n20, 2008, and incorporated herein by reference.\n\n(10)\n \nFiled previously as an exhibit to the Company’s Annual Report on Form 10-K for its fiscal\nyear ended December 31, 2002, filed March 31, 2003, and incorporated herein by reference.\n\n(11)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed November\n17, 2010, and incorporated herein by reference.\n\n(12)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed October\n21, 2011, and incorporated herein by reference.\n\n(13)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed September\n25, 2012, and incorporated herein by reference.\n\n(14)\n \nIntentionally omitted.\n\n(15)\n \nIntentionally omitted.\n\n(16)\n \nFiled previously as an exhibit to the Company’s Annual Report on Form 10-K for its fiscal\nyear ended December 31, 2003, filed March 15, 2004, and incorporated herein by reference.\n\n(17)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed June 9,\n2016, and incorporated herein by reference.\n\n(18)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed June 3,\n2021, and incorporated herein by reference.\n\n(19)\n \nFiled previously as an annex to the Company’s Schedule 14A filed October 8, 2021 and incorporated\nherein by reference.\n\n(20)\n \nFiled previously as an annex to the Company’s Revised Schedule 14A filed November 9, 2023\nand incorporated herein by reference.\n\n(21)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed August 9,\n2019 and incorporated herein by reference.\n\n(22)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed November\n15, 2022 and incorporated herein by reference.\n\n(23)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed October 28,\n2022 and incorporated herein by reference.\n\n(24)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed November\n20, 2019 and incorporated herein by reference.\n\n(25)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed September\n23, 2019 and incorporated herein by reference.\n\n(26)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed March 31,\n2023 and incorporated herein by reference.\n\n(27)\n \nFiled previously as an exhibit to the Company’s Current Report on Form\n8-K filed October 1, 2021 and incorporated herein by reference.\n\n(28)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed February\n19, 2021 and incorporated herein by reference.\n\n(29)\n \nFiled previously as an annex to the Company’s Schedule 14A filed March 16, 2021 and incorporated\nherein by reference.\n\n(30)\n \nFiled previously as an exhibit to the Company’s Registration Statement on Form S3/A filed\nOctober 27, 2022 and incorporated herein by reference.\n\n(31)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed August 4,\n2022 and incorporated herein by reference.\n\n(32)\n \nFiled previously as an exhibit to the Company’s Current Report on Form 8-K filed May 2, 2022\nand incorporated herein by reference.\n\n(33)\n \nFiled previously as an exhibit to the Company’s Current\nReport on Form 8-K filed February 20, 2025 and incorporated herein by reference.\n\n(34)\n \nFiled previously as an exhibit to the Company’s Current\nReport on Form 8-K filed June 25, 2025 and incorporated herein by reference.\n\n(35)\n \nFiled previously as an exhibit to the Company’s Annual Report\non Form 10-K filed March 6, 2025 and incorporated herein by reference.\n\n \n \n \n\n(*)\n \nCertain schedules have been omitted pursuant to Item 601(a)(5) of\nRegulation S-K under the Securities Act. The Company agrees to furnish supplementally any omitted schedules to the Securities and\nExchange Commission upon request.\n\n(**)\n \nFiled herewith."}