Lazydays (GORV) 10-K 22 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Mar. 15, 2019	Jun. 30, 2018
Document And Entity Information
Entity Registrant Name	Lazydays Holdings, Inc.
Entity Central Index Key	0001721741
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 49,100
Entity Common Stock, Shares Outstanding		8,471,608
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Stockholders' Equity
Total stockholders' equity		$ 50,833
Successor [Member]
Current assets
Cash	$ 26,603
Receivables, net of allowance for doubtful accounts of $687 and $1,013 at December 31, 2018 and 2017, respectively	16,967
Inventories	167,378
Income tax receivable	2,630
Prepaid expenses and other	3,166
Total current assets	216,744
Property and equipment, net	78,043
Goodwill	36,762
Intangible assets, net	70,189
Deferred tax asset
Other assets	358
Total assets	402,096
Current liabilities
Accounts payable, accrued expenses and other current liabilities	22,599
Income tax payable
Dividends payable	1,210
Floor plan notes payable, net of debt discount	143,469
Contingent liability, current portion
Financing liability, current portion	714
Long-term debt, current portion	4,408
Total current liabilities	172,400
Long term liabilities
Financing liability, non-current portion, net of debt discount	60,533
Long term debt, non-current portion, net of debt discount	19,013
Deferred tax liability	18,717
Total liabilities	270,663
Commitments and Contingencies
Series A Convertible Preferred Stock; 600,000 shares, designated, issued, and outstanding as of December 31, 2018; liquidation preference of $61,210 as of December 31, 2018	54,983
Stockholders' Equity
Preferred stock value
Common stock value
Additional paid-in capital	80,606
Treasury stock, 165 shares, at cost
Retained earnings (Accumulated deficit)	(4,156)
Total stockholders' equity	76,450
Total liabilities and stockholders' equity	$ 402,096
Predecessor [Member]
Current assets
Cash		13,292
Receivables, net of allowance for doubtful accounts of $687 and $1,013 at December 31, 2018 and 2017, respectively		19,911
Inventories		114,170
Income tax receivable
Prepaid expenses and other		2,062
Total current assets		149,435
Property and equipment, net		45,669
Goodwill		25,216
Intangible assets, net		25,862
Deferred tax asset		144
Other assets		219
Total assets		246,545
Current liabilities
Accounts payable, accrued expenses and other current liabilities		25,181
Income tax payable		1,536
Dividends payable
Floor plan notes payable, net of debt discount		104,976
Contingent liability, current portion		667
Financing liability, current portion		595
Long-term debt, current portion		1,870
Total current liabilities		134,825
Long term liabilities
Financing liability, non-current portion, net of debt discount		53,680
Long term debt, non-current portion, net of debt discount		7,207
Deferred tax liability
Total liabilities		195,712
Commitments and Contingencies
Series A Convertible Preferred Stock; 600,000 shares, designated, issued, and outstanding as of December 31, 2018; liquidation preference of $61,210 as of December 31, 2018
Stockholders' Equity
Preferred stock value
Common stock value		3
Additional paid-in capital		49,756
Treasury stock, 165 shares, at cost		(11)
Retained earnings (Accumulated deficit)		1,085
Total stockholders' equity		50,833
Total liabilities and stockholders' equity		$ 246,545

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018
Successor [Member]
Allowance for doubtful accounts		$ 687
Series A convertible preferred stock, shares designated		600,000
Series A convertible preferred stock, shares issued		600,000
Series A convertible preferred stock, shares outstanding		600,000
Series A convertible preferred stock, liquidation preference, value		$ 61,210
Preferred stock, par value		$ 0.0001
Preferred stock, shares authorized		5,000,000
Common stock, par value		$ 0.0001
Common stock, shares authorized		100,000,000
Common stock, shares issued		8,471,608
Common stock, shares outstanding		8,471,608
Predecessor [Member]
Allowance for doubtful accounts	$ 1,013
Preferred stock, par value	$ 0.001
Preferred stock, shares authorized	150,000
Preferred stock cumulative dividend	8.00%
Preferred stock, shares designated	10,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Preferred stock, liquidation preference, value	$ 0
Common stock, par value	$ 0.001
Common stock, shares authorized	4,500,000
Common stock, shares issued	3,333,331
Common stock, shares outstanding	3,333,166
Treasury stock, shares	165

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2017
Other income/expenses
Net (loss) income	$ 2,336		$ 8,302
Successor [Member]
Revenues
New and pre-owned vehicles		$ 419,018
Other		55,237
Total revenues		474,255
Cost applicable to revenues (excluding depreciation and amortization shown below)
New and pre-owned vehicles (including adjustments to the LIFO reserve of $1,276, $148, and $3,772, respectively)		358,757
Other		12,894
Total cost applicable to revenue		371,651
Transaction costs		3,460
Depreciation and amortization		8,204
Stock-based compensation		8,618
Selling, general, and administrative expenses		74,624
Income from operations		7,698
Other income/expenses
Gain on sale of property and equipment		1
Interest expense		(8,001)
Total other expense		(8,000)
(Loss) income before income tax expense		(302)
Income tax expense		(2,318)
Net (loss) income		(2,620)
Dividends on Series A Convertible Preferred Stock		(3,845)
Deemed dividend on Series A Convertible Preferred Stock		(3,392)
Net (loss) income attributable to common stock and participating securities		$ (9,857)
Successor EPS:
Basic and diluted loss per share		$ (1.02)
Weighted average shares outstanding - basic and diluted		9,668,250
Predecessor [Member]
Revenues
New and pre-owned vehicles	119,111		546,385
Other	14,828		68,453
Total revenues	133,939		614,838
Cost applicable to revenues (excluding depreciation and amortization shown below)
New and pre-owned vehicles (including adjustments to the LIFO reserve of $1,276, $148, and $3,772, respectively)	101,830		472,318
Other	3,047		15,383
Total cost applicable to revenue	104,877		487,701
Transaction costs	438		2,313
Depreciation and amortization	1,212		6,030
Stock-based compensation	140		497
Selling, general, and administrative expenses	22,200		96,256
Income from operations	5,072		22,041
Other income/expenses
Gain on sale of property and equipment	1		98
Interest expense	(2,019)		(8,752)
Total other expense	(2,018)		(8,654)
(Loss) income before income tax expense	3,054		13,387
Income tax expense	(718)		(5,085)
Net (loss) income	$ 2,336		$ 8,302

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Adjustments to LIFO reserve		$ 1,276
Predecessor [Member]
Adjustments to LIFO reserve	$ 148		$ 3,772

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($) $ in Thousands	Preferred Stock [Member]	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Total	Accumulated deficit [Member]	Total Stockholders' Equity [Member]
Balance (Predecessor [Member]) at Dec. 31, 2016		$ 1	$ (11)	$ 49,261	$ 7,783
Balance at Dec. 31, 2016						$ 57,034
Balance, shares (Predecessor [Member]) at Dec. 31, 2016	10,000	999,835	165
Conversion of preferred stock | Predecessor [Member]		$ 2		(2)
Conversion of preferred stock
Conversion of preferred stock, shares | Predecessor [Member]	(10,000)	2,333,331
Stock-based compensation | Predecessor [Member]				497
Stock-based compensation						497
Dividends | Predecessor [Member]					(15,000)
Dividends						(15,000)
Net income (loss) | Predecessor [Member]					8,302	8,302
Net income (loss)						8,302
Balance (Predecessor [Member]) at Dec. 31, 2017		$ 3	$ (11)	49,756	1,085	50,833
Balance at Dec. 31, 2017						50,833
Balance, shares (Predecessor [Member]) at Dec. 31, 2017		3,333,166	165
Stock-based compensation | Predecessor [Member]				140
Stock-based compensation						140
Net income (loss) | Predecessor [Member]					2,336	2,336
Net income (loss)						2,336
Balance (Predecessor [Member]) at Mar. 14, 2018		3	$ (11)	49,896	$ 3,421
Balance (Successor [Member]) at Mar. 14, 2018				6,139			$ (1,536)	$ 4,603
Balance at Mar. 14, 2018						53,309
Balance, shares (Predecessor [Member]) at Mar. 14, 2018		3,333,166	165
Balance, shares (Successor [Member]) at Mar. 14, 2018		1,872,428
Conversion of Andina rights into shares of Lazydays Holdings, Inc. | Successor [Member]
Conversion of Andina rights into shares of Lazydays Holdings, Inc., shares | Successor [Member]		615,436
Reclassification shares of Andina common stock subject to redemption | Successor [Member]				4,910				4,910
Reclassification shares of Andina common stock subject to redemption, shares | Successor [Member]		472,571
Issuance of common stock and warrants in PIPE transaction, net | Successor [Member]				32,718				32,718
Issuance of common stock and warrants in PIPE transaction, net, shares | Successor [Member]		2,653,984
Issuance of shares in acquisition of Lazy Days' R.V. Center, Inc. | Successor [Member]				29,400				29,400
Issuance of shares in acquisition of Lazy Days' R.V. Center, Inc., shares | Successor [Member]		2,857,189
Beneficial conversion feature of Series A convertible preferred stock | Successor [Member]				3,392				3,392
Deemed dividend related to immediate accretion of beneficial conversion | Successor [Member]				(3,392)				(3,392)
Issuance of warrants issued to Series A preferred stockholders and placement agent | Successor [Member]				2,666				2,666
Stock-based compensation | Successor [Member]				8,618				8,618
Dividends on Series A preferred stock | Successor [Member]				(3,845)				(3,845)
Net income (loss) | Successor [Member]						(2,620)	(2,620)	(2,620)
Balance (Successor [Member]) at Dec. 31, 2018				$ 80,606		$ 76,450	$ (4,156)	$ 76,450
Balance, shares (Successor [Member]) at Dec. 31, 2018		8,471,608

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Cash Flows From Operating Activities
Net (loss) income	$ 2,336			$ 8,302
Successor [Member]
Cash Flows From Operating Activities
Net (loss) income		$ (2,620)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Stock based compensation		8,618
Bad debt expense		816
Depreciation and amortization of property and equipment		5,583
Amortization of intangible assets		2,621
Amortization of debt discount		377
Gain on sale of property and equipment		(1)
Deferred income taxes		(1,774)
Changes in operating assets and liabilities:
Receivables		(2,686)
Inventories		(18,896)
Prepaid expenses and other		(479)
Income tax receivable/payable		(593)
Other assets		(157)
Accounts payable, accrued expenses and other current liabilities		(6,135)
Total Adjustments		(12,706)
Net Cash (Used in) Provided By Operating Activities		(15,326)
Cash Flows From Investing Activities
Cash paid for acquisitions		(101,478)
Cash acquired in the purchase of Lazy Days' R.V. Center, Inc.		9,188
Proceeds from sales of property and equipment		41
Purchases of property and equipment		(3,627)
Net Cash Used In Investing Activities		(95,876)
Cash Flows From Financing Activities
Net borrowings under M&T bank floor plan		123,619
Repayment of Bank of America floor plan		(96,740)
Net (repayments)/borrowings under floor plan
Repayments of line of credit
Repayments under long term debt with Bank of America		(8,820)
Borrowings under long term debt with M&T bank		20,000
Repayment of long term debt with M&T bank		(2,176)
Net proceeds from the issuance of Series A preferred stock and warrants		57,650
Net proceeds from the issuance of common stock and warrants		32,719
Proceeds from financing liability		5,584
Repayments of financing liability		(430)
Dividend payments to Series A Preferred stockholders		(2,635)
Dividend payments
Repayments of notes payable to Andina related parties		(761)
Repayments of acquisition notes payable		(183)
Payment of contingent liability - RV America acquisition
Loan issuance costs		(693)
Net Cash Provided by (Used In) Financing Activities		127,134
Net Increase (Decrease) In Cash		15,932
Cash - Beginning		10,671
Cash - Ending	10,671	26,603	$ 26,603
Supplemental Disclosures of Cash Flow Information:
Cash paid during the year for interest		7,541
Cash paid during the year for income taxes net of refunds received		4,706
Non-Cash Investing and Financing Activities
Rental vehicles transferred to inventory, net		598
Conversion of Andina redeemable common stock to common stock of Lazydays Holdings, Inc.		4,910
Rental equipment purchased under floor plan
Fixed assets purchased with accounts payable		818
Conversion of preferred stock into common stock
Accrued dividends on Series A Preferred Stock		1,210
Beneficial conversion feature on Series A Preferred Stock		3,392
Warrants issued to Series A Preferred stockholders and investment bank		2,666
Common stock issued to former stock holders of Lazy Days' R.V. Center, Inc.		29,400
Note payable incurred in acquisitions		5,820
Net assets acquired in dealership acquisitions		21,034
Net assets acquired in the acquisition of Lazy Days' R.V. Center, Inc.		106,391
Predecessor [Member]
Cash Flows From Operating Activities
Net (loss) income	2,336			8,302
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Stock based compensation	140			497
Bad debt expense				422
Depreciation and amortization of property and equipment	1,058			5,286
Amortization of intangible assets	154			744
Amortization of debt discount	136			371
Gain on sale of property and equipment	(1)			(98)
Deferred income taxes	630			(1,030)
Changes in operating assets and liabilities:
Receivables	5,143			(6,647)
Inventories	1,435			9,823
Prepaid expenses and other	44			1,179
Income tax receivable/payable	(3,573)			2,863
Other assets	18			176
Accounts payable, accrued expenses and other current liabilities	2,463			2,168
Total Adjustments	7,647			15,754
Net Cash (Used in) Provided By Operating Activities	9,983			24,056
Cash Flows From Investing Activities
Cash paid for acquisitions
Cash acquired in the purchase of Lazy Days' R.V. Center, Inc.
Proceeds from sales of property and equipment				249
Purchases of property and equipment	(694)			(2,584)
Net Cash Used In Investing Activities	(694)			(2,335)
Cash Flows From Financing Activities
Net borrowings under M&T bank floor plan
Repayment of Bank of America floor plan
Net (repayments)/borrowings under floor plan	(12,272)			9,208
Repayments of line of credit				(3,000)
Repayments under long term debt with Bank of America	(310)			(1,858)
Borrowings under long term debt with M&T bank
Repayment of long term debt with M&T bank
Net proceeds from the issuance of Series A preferred stock and warrants
Net proceeds from the issuance of common stock and warrants
Proceeds from financing liability
Repayments of financing liability	(144)			(465)
Dividend payments to Series A Preferred stockholders
Dividend payments				(15,000)
Repayments of notes payable to Andina related parties
Repayments of acquisition notes payable
Payment of contingent liability - RV America acquisition	(667)			(1,333)
Loan issuance costs				(139)
Net Cash Provided by (Used In) Financing Activities	(13,393)			(12,587)
Net Increase (Decrease) In Cash	(4,104)			9,134
Cash - Beginning	13,292	$ 9,188	$ 13,292	4,158
Cash - Ending	9,188			13,292
Supplemental Disclosures of Cash Flow Information:
Cash paid during the year for interest	2,182			8,332
Cash paid during the year for income taxes net of refunds received	3,587			3,325
Non-Cash Investing and Financing Activities
Rental vehicles transferred to inventory, net	89			74
Conversion of Andina redeemable common stock to common stock of Lazydays Holdings, Inc.
Rental equipment purchased under floor plan	2,911
Fixed assets purchased with accounts payable
Conversion of preferred stock into common stock				2
Accrued dividends on Series A Preferred Stock
Beneficial conversion feature on Series A Preferred Stock
Warrants issued to Series A Preferred stockholders and investment bank
Common stock issued to former stock holders of Lazy Days' R.V. Center, Inc.
Note payable incurred in acquisitions
Net assets acquired in dealership acquisitions
Net assets acquired in the acquisition of Lazy Days' R.V. Center, Inc.

Business Organization and Natur

Business Organization and Nature of Operations	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Organization and Nature of Operations	NOTE 1 – BUSINESS ORGANIZATION AND NATURE OF OPERATIONS Lazydays Holdings, Inc. (“Holdings”), a Delaware corporation, which was originally formed on October 24, 2017, as a wholly owned subsidiary of Andina Acquisition Corp. II (“Andina”), an exempted company incorporated in the Cayman Islands on July 1, 2015 for the purpose of entering into a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization or other similar business combination with one or more business targets. On October 27, 2017, a merger agreement was entered into by and among Andina, Andina II Holdco Corp. (“Holdco”), a Delaware corporation and wholly-owned subsidiary of Andina, Andina II Merger Sub Inc., a Delaware corporation, and a wholly-owned subsidiary of Holdco (“Merger Sub”), Lazy Days’ R.V. Center, Inc. (and its subsidiaries), a Delaware corporation (“Lazydays RV”), and solely for certain purposes set forth in the merger agreement, A. Lorne Weil (the “Merger Agreement”). The Merger Agreement provided for a business combination transaction by means of (i) the merger of Andina with and into Holdco, with Holdco surviving, changing its name to Lazydays Holdings, Inc. and becoming a new public company (the “Redomestication Merger”) and (ii) the merger of Lazydays RV with and into Merger Sub with Lazydays RV surviving and becoming a direct wholly-owned subsidiary of Holdings (the “Transaction Merger” and together with the Redomestication Merger, the “Mergers”). On March 15, 2018, the Mergers were consummated. Lazydays RV has subsidiaries that operate recreational vehicle (“RV”) dealerships in six locations including one in the state of Florida, two in the state of Colorado, one in the state of Arizona, one in the state of Tennessee and one located in Minnesota. Through its subsidiaries, Lazydays RV sells and services new and pre-owned recreational vehicles, sells related parts and accessories, and rents recreational vehicles. It also offers to its customers such ancillary services as extended service contracts, overnight campground and restaurant facilities. The Company also arranges financing for vehicle sales through third-party financing sources.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Significant Accounting Policies	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation Successor The consolidated financial statements in the period from March 15, 2018 to December 31, 2018 include the accounts of Holdings, Lazydays RV and its wholly owned subsidiary LDRV Holdings Corp. LDRV Holdings Corp is the sole owner of Lazydays Land Holdings, LLC, Lazydays Tampa Land Holdings, LLC, Lazydays RV America, LLC, Lazydays RV Discount, LLC, Lazydays Mile Hi RV, LLC, Lazydays of Minneapolis LLC, and LDRV of Tennessee LLC (collectively, the “Company”, “Lazydays” or “Successor”). All significant inter-company accounts and transactions have been eliminated in consolidation. Predecessor The consolidated financial statements in the periods from January 1, 2018 to March 14, 2018 and January 1, 2017 through December 31, 2017 include the accounts of Lazydays RV and its wholly owned subsidiary LDRV Holdings Corp. LDRV Holdings Corp is the sole owner of Lazydays Arizona, LLC, Lazydays Land Holdings, LLC, Lazydays Tampa Land Holdings, LLC, Lazydays RV America, LLC, Lazydays RV Discount, LLC, and Lazydays Mile Hi RV, LLC (collectively, the “Predecessor”). All significant inter-company accounts and transactions have been eliminated in consolidation. Predecessor and Successor Periods As a result of the Mergers, Holdings is the acquirer for accounting purposes and Lazydays RV is the acquiree and the accounting predecessor. The financial statement presentation distinguishes the results into two distinct periods, the periods up to March 15, 2018 (the “Acquisition Date”) (“Predecessor Periods”) and the period including and after that date (the “Successor Period”). The Mergers were accounted for as a business combination using the acquisition method of accounting and the Successor financial statements reflect a new basis of accounting that is based on the fair value of the net assets acquired. As a result of the application of the acquisition method of accounting as of the effective time of the Transaction Merger, the accompanying consolidated financial statements include a black line division which indicates that the Predecessor and Successor reporting entities shown are presented on a different basis and are, therefore, not directly comparable. The historical financial information of Andina, which was a special purpose acquisition company prior to the business combination, has not been reflected in the Predecessor financial statements as these historical amounts have been considered immaterial. Accordingly, no other activity in the Company was reported in the Predecessor Period other than the activity of Lazydays RV. Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America (“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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include the assumptions used in the valuation of the net assets acquired in business combinations, goodwill and other intangible assets, provision for charge-backs, inventory write-downs, the allowance for doubtful accounts and stock-based compensation. Cash and Cash Equivalents The Company considers all short-term, highly liquid investments purchased with a maturity date of three months or less to be cash equivalents. The carrying amount approximates fair value because of the short-term maturity of these instruments. Cash consists of business checking accounts with its banks, the first $250 of which is insured by the Federal Deposit Insurance Corporation. There are no cash equivalents as of December 31, 2018 and 2017. Revenue Recognition The Company recognizes revenue when the following four criteria are met: (1) delivery has occurred or services rendered; (2) persuasive evidence of an arrangement exists; (3) fees are fixed or determinable, and (4) the collection of related accounts receivable is probable. Revenue from the sale of vehicles is recognized on delivery, transfer of title and completion of financing arrangements. Revenue from parts, sales, and service is recognized on delivery of the service or product. Revenue from parts, sales, and service is recognized in other revenue in the accompanying consolidated statements of operations. Revenue from the rental of vehicles is recognized pro rata over the period of the rental agreement. The rental agreements are generally short-term in nature. Revenue from rentals is included in other revenue in the accompanying consolidated statements of operations. The Company receives commissions from the sale of insurance and vehicle service contracts to customers. In addition, the Company arranges financing for customers through various financial institutions and receives commissions. The Company may be charged back (“charge-backs”) for financing fees, insurance or vehicle service contract commissions in the event of early termination of the contracts by the customers. The revenues from financing fees and commissions are recorded at the time of the sale of the vehicles and an allowance for future charge-backs is established based on historical operating results and the termination provision of the applicable contracts. The Company recognized finance and insurance revenues, net of chargebacks, which is included in other revenue as follows: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Gross finance and insurance revenues $ 27,926 $ 7,483 $ 32,509 Chargebacks (2,338 ) (622 ) (2,661 ) Net Finance Revenue $ 25,588 $ 6,861 $ 29,848 The Company has an accrual for charge-backs which totaled $3,252 and $2,373 at December 31, 2018 and 2017, respectively, and is included in “Accounts payable, accrued expenses, and other current liabilities” in the accompanying consolidated balance sheets. Deposits on vehicles received in advance are accounted for as a liability and recognized into revenue upon completion of each respective transaction. Revenue is recorded net of related sales and excise taxes. Occupancy Costs As a retail merchandising organization, the Company has elected to classify occupancy costs as selling, general and administrative expense in the consolidated statements of operations. Shipping and Handling Fees and Costs The Company reports shipping and handling costs billed to customers as a component of revenues, and related costs are reported as a component of costs applicable to revenues. For the period from March 15, 2018 to December 31, 2018, shipping and handling included as a component of revenue were $1,896. For the periods from January 1, 2018 to March 14, 2018 and January 1, 2017 to December 31, 2017 shipping and handling costs included as a component of revenue were $603 and $2,760 respectively. Receivables The Company sells to customers and arranges third-party financing, as is customary in the industry. Interest is not normally charged on receivables. Management establishes an allowance for doubtful accounts based on its historic loss experience and current economic conditions. Losses are charged to the allowance when management deems further collection efforts will not produce additional recoveries. Inventories Vehicle and parts inventories are recorded at the lower of cost or net realizable value, with cost determined by the last-in, first-out (“LIFO”) method. Cost includes purchase costs, reconditioning costs, dealer-installed accessories, and freight. For vehicles accepted in trades, the cost is the fair value of such used vehicles at the time of the trade-in. Retail parts, accessories, and other inventories primarily consist of retail travel and leisure specialty merchandise. The current replacement costs of LIFO inventories exceeded their recorded values by $1,276 and $11,930 as of December 31, 2018 and 2017, respectively. Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Expenditures for maintenance and repairs are charged to expense in the period incurred. Improvements and additions are capitalized. Depreciation of property and equipment is provided using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized using the straight-line method over the lesser of the useful life of the asset or the term of the lease. Successor Useful lives range from 2 to 26 years for buildings and improvements and from 2 to 12 years for vehicles and equipment. Predecessor Useful lives range from 15 to 20 years for buildings and improvements and from 2 to 7 years for vehicles and equipment. Goodwill and Intangible Assets The Company’s goodwill, trade names and trademarks are deemed to have indefinite lives, and accordingly are not amortized, but are evaluated at least annually for impairment and more often whenever changes in facts and circumstances may indicate that the carrying value may not be recoverable. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining fair value. Significant judgment is required to estimate the fair value of reporting units which includes estimating future cash flows, determining appropriate discount rates, consideration of the Company’s aggregate fair value, and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment. When testing goodwill for impairment, the Company may assess qualitative factors for some or all of our reporting units to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of the reporting unit is less than the carrying amount, including goodwill. Alternatively, the Company may bypass this qualitative assessment for some or all our reporting units and perform a detailed quantitative test of impairment (Step 1). If the Company performs the detailed quantitative impairment test and the carrying amount of the reporting unit exceeds its fair value, the Company would perform an analysis, (Step 2) to measure such impairment. At December 31, 2018 and 2017, the Company performed a qualitative assessment to identify and evaluate events and circumstances to conclude whether it is more likely than not that the fair value of the Company’s reporting units is less than their carrying amounts. Based on the Company’s qualitative assessments, the Company concluded that a positive assertion can be made that it is more likely than not that the fair value of the reporting units exceeded their carrying values and no impairments were identified at December 31, 2018. The Company’s manufacturer and customer relationships are amortized over their estimated useful lives on a straight-line basis. Successor The estimated useful lives are 7 to 12 years for both the manufacturer and customer relationships. Predecessor The estimated useful lives were 13 to 18 years for the manufacturer relationships. The customer relationships were fully amortized and had a net carrying value of $0 at December 31, 2017. Vendor Allowances As a component of the Company’s consolidated procurement program, the Company frequently enters into contracts with vendors that provide for payments of rebates. These vendor payments are reflected in the carrying value of the inventory when earned or as progress is made toward earning the rebates and as a component of costs of sales as the inventory is sold. Certain of these vendor contracts provide for rebates that are contingent upon the Company meeting specified performance measures such as a cumulative level of purchases over a specified period of time. Such contingent rebates are given accounting recognition at the point at which achievement of the specified performance measures is deemed to be probable and reasonably estimable. Financing Costs Debt financing costs are recorded as a debt discount and are amortized over the term of the related debt. Amortization of debt discount included in interest expense was $377 for the period from March 15, 2018 to December 31, 2018. Amortization of debt discount included in interest expense was $136 and $371 for the period from January 1, 2018 to March 14, 2018 and January 1, 2017 to December 31, 2017, respectively. Impairment of Long-Lived Assets The Company evaluates the carrying value of long-lived assets whenever events or changes in circumstances indicate that intangible asset’s carrying amount may not be recoverable. Such circumstances could include, but are not limited to (1) a significant decrease in the market value of an asset, (2) a significant adverse change in the extent or manner in which an asset is used, or (3) an accumulation of costs significantly in excess of the amount originally expected for the acquisition of an asset. The Company measures the carrying amount of the asset against the estimated undiscounted future cash flows associated with it. Should the sum of the expected future net cash flows be less than the carrying amount of the asset being evaluated, an impairment loss would be recognized for the amount by which the carrying value of the asset exceeds its fair value. The evaluation of asset impairment requires the Company to make assumptions about future cash flows over the life of the asset being evaluated. These assumptions require significant judgment and actual results may differ from assumed and estimated amounts. Management believes no impairment of long-lived assets existed as of December 31, 2018 and 2017. Fair Value of Financial Instruments The carrying amounts of financial instruments approximate fair value as of December 31, 2018 and 2017 because of the relatively short maturities of these instruments. The carrying amount of the Company’s bank debt approximates fair value as of December 31, 2018 and 2017 because the debt bears interest at a rate that approximates the current market rate at which the Company could borrow funds with similar maturities. Cumulative Redeemable Convertible Preferred Stock The Company’s Series A Preferred Stock (See Note 15 – Preferred Stock) is cumulative redeemable convertible preferred stock. Accordingly, it is classified as temporary equity and is shown net of issuance costs and the relative fair value of warrants issued in conjunction with the issuance of the Series A Preferred Stock. Unpaid preferred dividends are accumulated, compounded at each quarterly dividend date and presented within the carrying value of the Series A Preferred Stock until a dividend is declared by the Board of Directors. Stock Based Compensation The Company accounts for stock-based compensation for employees and directors in accordance with Accounting Standards Codification (“ASC”) 718, Compensation (“ASC 718”). ASC 718 requires all share-based payments to employees, including grants of employee stock options, to be recognized in the statement of operations based on their fair values. Under the provisions of ASC 718, stock-based compensation costs are measured at the grant date, based on the fair value of the award, and are recognized as expense over the employee’s requisite or derived service period. In accordance with ASC 718, excess tax benefits realized from the exercise of stock-based awards are classified as cash flows from operating activities. All excess tax benefits and tax deficiencies (including tax benefits of dividends on share-based payment awards) are recognized as income tax expense or benefit in the consolidated statements of operations. Earnings Per Share The Company computes basic and diluted earnings/(loss) per share (“EPS”) by dividing net earnings/(loss) by the weighted average number of shares of common stock outstanding during the period. The Company is required, in periods in which it has net income, to calculate EPS using the two-class method. The two-class method is required because the Company’s Series A Preferred Stock have the right to receive dividends or dividend equivalents should the Company declare dividends on its common stock. Under the two-class method, earnings for the period are allocated on a pro-rata basis to the common and preferred stockholders. The weighted-average number of common and preferred shares outstanding during the period is then used to calculate basic EPS for each class of shares. In periods in which the Company has a net loss, basic loss per share is calculated by dividing the loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. The two-class method is not used, because the preferred stock does not participate in losses. The following table summarizes net loss attributable to common stockholders used in the calculation of basic and diluted loss per common share: Successor March 15, 2018 to December 31, 2018 (Dollars in thousands - except per share amounts) Distributed earning allocated to common stock $ - Undistributed loss allocated to common stock (9,857 ) Net loss allocated to common stock (9,857 ) Net loss allocated to participating securities - Net loss allocated to common stock and participating securities $ (9,857 ) Weighted average shares outstanding for basic earning per common share 9,668,250 Dilutive effect of warrants and options - Weighted average shares outstanding for diluted earnings per share computation 9,668,250 Basic loss per common share $ (1.02 ) Diluted loss per common share $ (1.02 ) During the Successor Period from March 15, 2018 to December 31, 2018, the denominator of the basic and dilutive EPS was calculated as follows: March 15, 2018 to December 31, 2018 Weighted average outstanding common shares 8,471,608 Weighted average shares held in escrow (142,857 ) Weighted average prefunded warrants 1,339,499 Weighted shares outstanding - basic and diluted 9,668,250 For the Successor period, the following common stock equivalent shares were excluded from the computation of the diluted loss per share, since their inclusion would have been anti-dilutive: March 15, 2018 to December 31, 2018 Shares underlying Series A Convertible Preferred Stock 5,962,733 Shares underlying warrants 4,677,458 Stock options 3,658,421 Shares underlying unit purchase options 657,142 Share equivalents excluded from EPS 14,955,754 Advertising Costs Advertising and promotion costs are charged to operations in the period incurred. Advertising and promotion costs totaled $8,663 for the period from March 15, 2018 to December 31, 2018 (Successor Period). Advertising and promotion charges were $2,624 and $11,027 for the Predecessor periods from January 1, 2018 to March 14, 2018 and January 1, 2017 to December 31, 2017, respectively. Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits claimed or expected to be claimed on a tax return are recorded in the Company’s financial statements. A tax benefit from an uncertain tax position is only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Uncertain tax positions have had no impact on the Company’s financial condition, results of operations or cash flows. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date. The Company’s policy is to classify assessments, if any, for tax related interest and penalties as income tax expense in the consolidated statements of operations. Seasonality The Company’s operations generally experience modestly higher vehicle sales in the first half of each year during the winter months at the Company’s largest location in Tampa, Florida. Vendor Concentrations The Company purchases its new recreational vehicles and replacement parts from various manufacturers. During the Successor period from March 15, 2018 to December 31, 2018, four major manufacturers accounted for 30.5%, 27.4%, 17.3% and 16.8% of RV purchases. During the Predecessor Period from January 1, 2018 to March 14, 2018, four major manufacturers accounted for 36.1%, 21.4%, 18.2%, and 16.1% of RV purchases. During the Predecessor period from January 1, 2017 to December 31, 2017, four major manufacturers accounted for 28.9%, 27.0%, 21.3%, and 15.0% of RV purchases. The Company is subject to dealer agreements with each manufacturer. The manufacturer is entitled to terminate the dealer agreement if the Company is in material breach of the agreement terms. Geographic Concentrations Revenues generated by customers of the Florida location and the Colorado locations, which generate greater than 10% of revenues, were as follows: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Florida 71 % 81 % 77 % Colorado 19 % 11 % 15 % These geographic concentrations increase the exposure to adverse developments related to competition, as well as economic, demographic, weather and other changes in these regions. Reclassifications Certain amounts in prior periods have been reclassified to conform to the current period presentation. These reclassifications had no effect on the previously reported net income. Leases For operating leases, rent is recognized on a straight-line basis over the expected lease term, including cancellable option periods where the Company is reasonably assured to exercise the options. Differences between amounts paid and amounts expensed are recorded as deferred rent. Capital leases are recorded as an asset and an obligation at an amount equal to the present value of the future minimum lease payments during the lease term. Sale-leasebacks are transactions through which assets are sold at fair value and subsequently leased back from the seller. Failed sale-leaseback transactions result in retention of the “sold” assets within property and equipment, with a financing lease obligation equal to the amount of proceeds received recorded as a financing liability, on the accompanying consolidated balance sheets. Subsequent Events Management of the Company has analyzed the activities and transactions subsequent to December 31, 2018 through the date these consolidated financial statements were issued to determine the need for any adjustments to or disclosures within the financial statements. The Company did not identify any recognized or non-recognized subsequent events that would require disclosure in the consolidated financial statements other than those disclosed in Note 15 – Preferred Stock and Note 16 – Stockholders’ Equity. Recently Issued Accounting Standards The Company qualifies as an emerging growth company pursuant to the provision of the Jumpstart Our Business Startups (“JOBS”) Act. Section 107 of the JOBS Act provides that an emerging growth company can delay the adoption of certain new accounting standards until those standards would otherwise apply to private companies. The Company has elected to take advantage of the extended transition period Act for complying with new or revised accounting standards In February 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. As the Company qualifies as an emerging growth company, this standard will be effective for fiscal years beginning after December 15, 2019, with early adoption permitted. The Company is currently evaluating ASU 2016-02 and its impact on its consolidated financial statements and disclosures. In March 2016, the FASB issued ASU No. 2016-08, “Revenue from Contracts with Customers - Principal versus Agent Considerations”, in April 2016, the FASB issued ASU No. 2016-10, “Revenue from Contracts with Customers (Topic 606) - Identifying Performance Obligations and Licensing” and in May 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2016-12”). This update provides clarifying guidance regarding the application of ASU No. 2014-09 - Revenue from Contracts with Customers which is not yet effective. These new standards provide for a single, principles-based model for revenue recognition that replaces the existing revenue recognition guidance. As the Company qualifies as an emerging growth company, this standard will be effective for fiscal years beginning after December 15, 2018. This standard has an effective date of January 1, 2019, and the Company used the modified retrospective implementation method, whereby a cumulative effect adjustment is recorded to retained earnings as of the date of initial application, if needed. In preparing for adoption, the Company has evaluated the terms, conditions and performance obligations under our existing contracts with customers. The Company does not expect to have a cumulative adjustment to retained earnings and does not anticipate that the new standard will have a material impact on its financial condition, results of operations or cash flows. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (“ASU 2016-15”). The amendment addresses several specific cash flow issues with the objective of reducing the diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. As the Company qualifies as an emerging growth company, this standard will be effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted. The Company does not expect the adoption of this ASU to materially impact its consolidated financial statements or results of operations. In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, a consensus of the FASB Emerging Issues Task Force (“ASU 2016-18”). The amendments require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The amendments in this ASU do not provide a definition of restricted cash or restricted cash equivalents. As the Company qualifies as an emerging growth company, this standard will be effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Company does not expect the adoption of this ASU to materially impact its consolidated financial statements or results of operations. In January 2017, the FASB issued ASU No. 2017-04, “Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”). ASU 2017-04 eliminates Step 2 from the goodwill impairment test. Under the amendments in ASU 2017-04, an entity should recognize an impairment charge for the amount by which the carrying amount of a reporting unit exceeds its fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. This standard will be effective for fiscal years beginning after December 15, 2020. Early adoption is permitted. The Company is currently evaluating the impact the adoption of this guidance will have on its consolidated financial statements and disclosures. In May 2017, the FASB issued ASU No. 2017-09, Compensation - Stock Compensation (Topic 718): (“ASU 2017-09”). ASU 2017-09 provides clarity on the accounting for modifications of stock-based awards. ASU 2017-09 requires adoption on a prospective basis in the annual and interim periods for our fiscal year ending December 31, 2019 for share-based payment awards modified on or after the adoption date. The Company is currently evaluating the impact the adoption of this guidance will have on its consolidated financial statements. In September 2017, the FASB issued ASU No. 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842). This ASU adds Securities and Exchange Commission (“SEC”) paragraphs pursuant to the SEC Staff Announcement at the July 20, 2017 Emerging Issues Task Force (EITF) meeting. The July announcement addresses Transition Related to Accounting Standards Updates No. 2014-09, Revenue from Contracts with Customers (Topic 606), and No. 2016-02, Leases (Topic 842). This update also supersedes SEC paragraphs pursuant to the rescission of SEC Staff Announcement, “Accounting for Management Fees Based on a Formula,” effective upon the initial adoption of Topic 606, Revenue from Contracts with Customers, and SEC Staff Announcement, “Lessor Consideration of Third-Party Value Guarantees,” effective upon the initial adoption of Topic 842, Leases. The amendments in this update also rescind three SEC Observer Comments effective upon the initial adoption of Topic 842. One SEC Staff Observer comment is being moved to Topic 842. As the Company qualifies as an emerging growth company, this standard is required to be implemented effective January 1, 2019. The Company does not believe the impact of of this guidance will have a material impact on the financial statements. In November 2017, the FASB issued ASU 2017-14, Income Statement—Reporting Comprehensive Income (Topic 220), Revenue Recognition (Topic 605), and Revenue from Contracts with Customers (Topic 606), which amends certain aspects of the new revenue recognition standard. As the Company qualifies as an emerging growth company, this standard will be effective for fiscal years beginning after December 15, 2018. The Company has evaluated the impact of these ASUs, and has concluded that it will not materially impact the financial statements.

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Business Combinations	NOTE 3 – BUSINESS COMBINATIONS Lazy Days’ R.V. Center, Inc. On March 15, 2018, the Company consummated the Mergers. Under the Merger Agreement, upon consummation of the Redomestication Merger, (i) each ordinary share of Andina was exchanged for one share of common stock of Holdings (“Holdings Shares”), except that holders of ordinary shares of Andina sold in its initial public offering (“public shares”) were entitled to elect instead to receive a pro rata portion of Andina’s trust account, as provided in Andina’s charter documents, (ii) each Andina IPO right (4,310,000 at March 15, 2018 prior to the Mergers) entitled the holder to receive one-seventh of a Holdings Share and (iii) each Andina warrant (4,310,000 at March 15, 2018) entitled the holder to purchase one-half of one Holdings Share at a price of $11.50 per whole share. Upon consummation of the Transaction Merger, the Lazydays RV’s stockholders received their pro rata portion of: (i) 2,857,189 Holdings Shares; and (ii) $86,741 in cash, subject to adjustments based on the Predecessor’s finalization of working capital and debt as of closing and also subject to any such Holdings Shares and cash that was issued and paid to the Predecessor’s option holders and participants under the transaction incentive plan (the “Transaction Incentive Plan”). During the year ended December 31, 2018, the Company received $563 as a result of the settlement of the working capital adjustment and the amount was reflected as an adjustment to goodwill. The Company accounted for the Mergers as a business combination using the purchase method of accounting. As a result, the Company determined its allocation (which are subject to potential settlements of contingencies that the Company does not expect to be material) of the fair value of the assets acquired and the liabilities assumed of the Predecessor as follows: Cash $ 9,188 Receivables 14,768 Inventories 124,354 Prepaid expenses and other 4,754 Property and equipment 73,642 Intangible assets 68,200 Other assets 200 Total assets acquired 295,106 Accounts payable, accrued expenses and other current liabilities 26,988 Floor plan notes payable 95,663 Financing liability 56,000 Deferred tax liability 20,491 Long-term debt 8,781 Total liabilities assumed 207,923 Net assets acquired $ 87,183 The fair value of the consideration paid was as follows: Purchase Price: Cash consideration paid $ 86,178 Common stock issued to former stockholders, option holders, and bonus receipients of Lazy Days' R.V. Center, Inc. 29,400 $ 115,578 The common stock was valued at $10.29 per share, the closing price of Andina’s common stock on the date of the Mergers. Goodwill represents the excess of the purchase price over the estimated fair value assigned to tangible and identifiable intangible assets acquired and liabilities assumed from the Predecessor. Goodwill associated with the Mergers is detailed below: As of March 15, 2018 Total consideration $ 115,578 Less net assets acquired $ 87,183 Goodwill $ 28,395 The following table summarizes the Company’s allocation of the purchase price to the identifiable intangible assets acquired as of the date of the closing of the Mergers. Gross Asset Amount at Acquisition Date Weighted Average Amortization Period in Years Trade Names, Service Marks and Domain Names $ 30,100 Indefinite Customer Lists $ 9,100 12 years Dealer Agreements $ 29,000 12 Years Total intangible assets $ 68,200 Trade names and trademarks are indefinite-lived assets and are not subject to amortization. The value of trade names, trademarks, and customer relationships was determined utilizing the relief from royalty method. The Company determined the fair value of the manufacturer relationships utilizing a discounted cash flow model. Direct transaction related costs consist of costs incurred in connection with the Mergers. These costs totaled $2,730 for the period from March 15, 2018 to December 31, 2018 which primarily consisted of the business combination expenses of Andina that were contingent upon the completion of the Mergers. These costs total $381 for the period from January 1, 2018 to March 14, 2018. Acquisitions of Dealerships On August 7, 2018, the Company consummated its asset purchase agreement with Shorewood RV Center (“Shorewood”). The Company simultaneously entered into a real estate purchase agreement with the owners of Shorewood RV Center for the land and building at the Shorewood RV Center location. The purchase price consisted of cash and a note payable to the seller of Shorewood RV Center, subject to a final working capital adjustment. The note payable is a three year note which matures on August 7, 2021, which requires monthly payments of $52 in principal and interest. The note bears interest at 4.75%. As part of the acquisition, the Company acquired the inventory of Shorewood RV Center and has added the inventory to the M&T Floor Plan Line of Credit. The Company entered into a sales arrangement with a third party for the assets purchased in the real estate purchase agreement and simultaneously leased the property back from the third party (See Note 10 - Debt). On December 6, 2018, the Company consummated its asset purchase agreement with Tennessee Sales and Service, LLC (“Tennessee RV”). The purchase price consisted of cash and a note payable to the seller of Tennessee RV. The note payable is a four year note which matures on December 6, 2022, which requires monthly payments of $94 in principal and interest. The note bears interest at 5.0%. As part of the acquisition, the Company acquired the inventory of Tennessee RV and has added the inventory to the M&T Floor Plan Line of Credit. The Company accounted for the asset purchase agreements as business combinations using the purchase method of accounting as it was determined that Shorewood RV Center and Tennessee RV both constituted a business. As a result, the Company determined its preliminary allocation of the fair value of the assets acquired and the liabilities assumed as follows for these dealerships: Inventories $ 23,530 Accounts receivable and prepaid expenses 388 Property and equipment 6,175 Intangible assets 4,610 Total assets acquired 34,703 Accounts payable, accrued expenses and other current liabilities 698 Floor plan notes payable 21,163 Total liabilities assumed 21,861 Net assets acquired $ 12,842 The fair value of consideration paid was as follows: Purchase Price: Cash consideration paid $ 15,300 Amounts due to former owners 89 Note payable issued to former owners 5,820 $ 21,209 Goodwill represents the excess of the purchase price over the estimated fair value assigned to tangible and identifiable intangible assets acquired and liabilities assumed from the Shorewood RV Center and Tennessee RV. Goodwill associated with the transaction is detailed below: Total consideration $ 21,209 Less net assets acquired $ 12,842 Goodwill $ 8,367 The following table summarizes the Company’s preliminary allocation of the purchase price to the identifiable intangible assets acquired as of the date of the closing. Gross Asset Amount at Acquisition Date Weighted Average Amortization Period in Years Customer Lists $ 210 7-8 years Dealer Agreements $ 4,400 7-8 years Pro Forma Information The following unaudited pro forma financial information summarizes the combined results of operations for the Company as though the Mergers and the purchase of Shorewood RV Center and Tennessee RV had been consummated on January 1, 2017. For the year ended December 31, 2018 2017 Revenue $ 663,878 $ 675,811 Income before income taxes $ 6,890 $ 13,722 Net income $ 2,715 $ 8,567 The Company adjusted the combined income of Lazydays RV with Andina and Shorewood and adjusted net income to eliminate business combination expenses as well as the incremental depreciation and amortization associated with the preliminary purchase price allocation to determine pro forma net income. The Company recorded approximately $9.0 million in revenue and ($0.1 million) in net loss prior to income taxes during the period from March 15, 2018 to December 31, 2018 related to these acquisitions. Goodwill that is deductible for tax purposes was determined to be $15,453.

Receivables, Net

Receivables, Net	12 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
Receivables, Net	NOTE 4 – RECEIVABLES, NET Receivables consist of the following: Successor Predecessor As of As of December 31, 2018 December 31, 2017 Contracts in transit and vehicle receivables $ 12,291 $ 15,528 Manufacturer receivables 3,823 3,555 Finance and other receivables 1,540 1,841 17,654 20,924 Less: Allowance for doubtful accounts (687 ) (1,013 ) $ 16,967 $ 19,911 Contracts in transit represent receivables from financial institutions for the portion of the vehicle and other products sales price financed by the Company’s customers through financing sources arranged by the Company. Manufacturer receivables are due from the manufacturers for incentives, rebates, and other programs. These incentives and rebates are treated as a reduction of cost of revenues.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Inventories	NOTE 5 – INVENTORIES Inventories consist of the following: Successor Predecessor As of As of December 31, 2018 December 31, 2017 New recreational vehicles $ 129,361 $ 89,668 Pre-owned recreational vehicles 34,905 31,378 Parts, accessories and other 4,387 5,054 168,653 126,100 Less: excess of current cost over LIFO (1,275 ) (11,930 ) $ 167,378 $ 114,170

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	NOTE 6 – PROPERTY AND EQUIPMENT, NET Property and equipment consist of the following: Successor Predecessor As of As of December 31, 2018 December 31, 2017 Land $ 15,555 $ 10,366 Building and improvments including leasehold improvements 55,761 41,890 Furniture and equipment 5,044 14,753 Company vehicles and rental units 4,856 3,612 Construction in progress 2,359 396 83,575 71,017 Less: Accumulated depreciation and amortization (5,532 ) (25,348 ) $ 78,043 $ 45,669 Depreciation and amortization expense is set forth in the table below: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Depreciation and amortization $ 5,583 $ 1,058 $ 5,286

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 7 – INTANGIBLE ASSETS Intangible assets and the related accumulated amortization are summarized as follows: Successor Predecessor As of December 31, 2018 As of December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Asset Value Gross Carrying Amount Accumulated Amortization Net Asset Value Amortizable intangible assets: Manufacturer relationships $ 33,400 $ 2,015 $ 31,385 $ 11,100 $ 3,238 $ 7,862 Customer relationships 9,310 606 8,704 1,300 1,300 - 42,710 2,621 40,089 12,400 4,538 7,862 Non-amortizable intangible assets: Trade names and trademarks 30,100 - 30,100 18,000 - 18,000 $ 72,810 $ 2,621 $ 70,189 $ 30,400 $ 4,538 $ 25,862 Amortization expense is set forth in the table below: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Amortization $ 2,621 $ 154 $ 744 Estimated future amortization expense is as follows: Years ending 2019 $ 3,811 2020 3,811 2021 3,811 2022 3,811 2023 3,811 Thereafter 21,034 $ 40,089 As of December 31, 2018, the weighted average remaining amortization period was 10.8 years.

Financing Liability

Financing Liability	12 Months Ended
	Dec. 31, 2018
Leases [Abstract]
Financing Liability	NOTE 8 – FINANCING LIABILITY On December 23, 2015, the Predecessor sold certain land, building and improvements for $56,000 and is leasing back the property from the purchaser over a non-cancellable period of 20 years. The lease contains renewal options at lease termination, with three options to renew for 10 additional years each and contains a right of first offer in the event the property owner intends to sell any portion or all of the property to a third party. These rights and obligations constitute continuing involvement, which resulted in failed sale-leaseback (financing) accounting. The financing liability has an implied interest rate of 7.3%. At the conclusion of the 20-year lease period, the financing liability residual will be $11,000, which will correspond to the carrying value of the land. On August 7, 2018, the Successor sold certain land, building and improvements for $5,350 and is leasing back the property from the purchaser over a non-cancellable period of 20 years (See Note 3 – Business Combinations). The lease contains renewal options at lease termination, with three options to renew for 10 additional years each and contains a right of first offer in the event the property owner intends to sell any portion or all of the property to a third party. These rights and obligations constitute continuing involvement, which resulted in failed sale-leaseback (financing) accounting. The financing liability has an implied interest rate of 7.9%. At the conclusion of the 20-year lease period, the financing liability residual will be $1,780, which will correspond to the carrying value of the land. As part of the lease, the Company may draw up to $5,000 from the lessor through September 30, 2019 to pay for certain improvements on the premises. As of December 31, 2018, the Company drew $234 to make such improvements. Repayments on advances are made over the term of the lease and are factored into the calculation of the outstanding financing liability. Annual payments are made at a rate of the amount of the outstanding advance multiplied by an advance rate of 8%. The financing liabilities, net of debt discount, is summarized as follows: Successor Predecessor As of As of December 31, December 31, 2018 2017 Financing liability $ 61,324 $ 55,158 Debt discount (77 ) (883 ) Financing liability, net of debt discount 61,247 54,275 Less: current portion 714 595 Financing liability, non-current portion $ 60,533 $ 53,680 The future minimum payments required by the arrangements are as follows: Total Years ending December 31, Principal Interest Payment 2019 $ 714 $ 4,488 $ 5,202 2020 878 4,430 5,308 2021 1,055 4,360 5,415 2022 1,247 4,277 5,524 2023 1,455 4,178 5,633 Thereafter 43,194 35,533 78,727 $ 48,543 $ 57,266 $ 105,809 For the period from March 15, 2018 to December 31, 2018, the Successor made interest payments of $3,236 and principal payments of $430. For the period from January 1, 2018 to March 14, 2018, the Predecessor made interest payments of $1,020 and principal payments of $144. For the period from January 1, 2017 to December 31, 2017, the Predecessor made interest payments of $4,104 and principal payments of $465.

Accounts Payable, Accrued Expen

Accounts Payable, Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 2018
Payables and Accruals [Abstract]
Accounts Payable, Accrued Expenses and Other Current Liabilities	NOTE 9 – ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accounts payable, accrued expenses and other current liabilities consist of the following: Successor Predecessor As of As of December 31, 2018 December 31, 2017 Accounts payable $ 10,642 $ 12,394 Other accrued expenses 3,577 2,893 Customer deposits 2,511 3,999 Accrued compensation 2,164 3,211 Accrued charge-backs 3,252 2,373 Accrued interest 453 311 Total $ 22,599 $ 25,181

Debt

Debt	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Debt	NOTE 10 – DEBT Successor Debt M&T Financing Agreement On March 15, 2018, the Company terminated and replaced the Bank of America (“BOA”) credit facility with a $200,000 Senior Secured Credit Facility with M&T Bank (the “M&T Facility”). The M&T Facility includes a Floor Plan Facility (the “M&T Floor Plan Line of Credit”), a Term Loan (the “M&T Term Loan”), and a Revolving Credit Facility (the “M&T Revolver”). The M&T Facility will mature on March 15, 2021. The M&T Facility requires the Company to meet certain financial and other covenants and is secured by substantially all of the assets of the Company. The costs of the M&T Facility were recorded as a debt discount. On March 15, 2018, the Company repaid $96,740 outstanding under the BOA floor plan notes payable and $8,820 outstanding under the BOA term loan with the proceeds of the M&T Facility. As of December 31, 2018, the payment of dividends by the Company (other than from proceeds of revolving loans) was permitted under the M&T Facility, so long as at the time of payment of any such dividend, no event of default existed under the M&T Facility, or would result from the payment of such dividend, and so long as any such dividend was permitted under the M&T Facility. As of December 31, 2018, the maximum amount of cash dividends that the Company could make from legally available funds to its stockholders was limited to an aggregate of $3,486 pursuant to a trailing twelve month calculation as defined in the M&T Facility. The $175,000 M&T Floor Plan Line of Credit may be used to finance new vehicle inventory, but only $45,000 may be used to finance pre-owned vehicle inventory and $4,500 may be used to finance rental units. Principal becomes due upon the sale of the related vehicle. The M&T Floor Plan Line of Credit shall accrue interest at either (a) the fluctuating 30-day London Interbank Offered Rate (“LIBOR”) rate plus an applicable margin which ranges from 2.00% to 2.30% based upon the Company’s total leverage ratio (as defined in the M&T Facility) or (b) the Base Rate plus an applicable margin ranging from 1.00% to 1.30% based upon the Company’s total leverage ratio (as defined in the M&T Facility). The Base Rate is defined in the M&T Facility as the highest of M&T’s prime rate, the Federal Funds rate plus 0.50% or one-month LIBOR plus 1.00%. In addition, the Company will be charged for unused commitments at a rate of 0.15%. The interest rate in effect as of December 31, 2018 was 4.52238%. Principal payments become due upon the sale of the vehicle. Additionally, principal payments are required to be made once the vehicle reaches a certain number of days on the lot. The average outstanding principal balance was $103,981 and the related floor plan interest expense was $4,265. The M&T Floor Plan Line of Credit consists of the following as of December 31, 2018: Successor As of December 31, 2018 Floor plan notes payable, gross $ 143,885 Debt discount (416 ) Floor plan notes payable, net of debt discount $ 143,469 The $20,000 M&T Term Loan will be repaid in equal monthly principal installments of $242 plus accrued interest through the maturity date of March 15, 2021. At the maturity date, the Company will pay a principal balloon payment of $11,300 plus any accrued interest. The M&T Term Loan shall bear interest at (a) LIBOR plus an applicable margin of 2.25% to 3.00% based on the total leverage ratio (as defined in the M&T Facility) or (b) the Base Rate plus a margin of 1.25% to 2.00% based on the total leverage ratio (as defined in the M&T Facility). The interest rate in effect at December 31, 2018 was 4.5625%. Long-term debt consists of the following as of December 31, 2018: Successor As of December 31, 2018 Gross Principal Amount Debt Discount Total Debt, Net of Debt Discount Term loan $ 17,825 $ (42 ) $ 17,783 Acquisition notes payable (See Note 3) 5,638 - 5,638 Total long-term debt 23,463 (42 ) 23,421 Less: current portion 4,408 - 4,408 Long term debt, non-current $ 19,055 $ (42 ) $ 19,013 Future maturities of long term debt are as follows: Years ending December 31, 2019 $ 4,408 2020 4,484 2021 13,477 2022 1,094 Total $ 23,463 The $5,000 M&T Revolver allows the Company to draw up to $5,000. The M&T Revolver shall bear interest at (a) 30-day LIBOR plus an applicable margin of 2.25% to 3.00% based on the total leverage ratio (as defined in the M&T Facility) or (b) the Base Rate plus a margin of 1.25% to 2.00% based on the total leverage ratio (as defined in the M&T Facility). The M&T Revolver is also subject to unused commitment fees at rates varying from 0.25% to 0.50% based on the total leverage ratio (as defined in the M&T Facility). During the Successor period ended December 31, 2018, there were no outstanding borrowings under the M&T Revolver. The M&T Revolver also includes a $1,000 Letter of Credit Sublimit which decreases the availability of the line. As of December 31, 2018, there were $715 outstanding letters of credit. As a result, there was $4,285 available under the M&T Revolver. Predecessor Debt On February 27, 2017, the Predecessor and BOA amended the floor plan notes payable asset-based borrowing facility to (a) increase the aggregate availability from $120 million to $140 million; (b) modify certain financial covenants; (c) decrease the interest rate applicable to the facility over time until it reaches LIBOR plus 2.25% for the period from November 1, 2017 until the maturity date (November 18, 2018) of the facility; and (d) amend or modify other terms and conditions. The entire facility could be used to finance new vehicle inventory but only up to $40.0 million could be used to finance pre-owned vehicle inventory, of which a maximum of $5.0 million could be used to finance rental units. Borrowings outstanding under this facility totaled $105,207 at December 31, 2017. For the year ended December 31, 2017, interest was based on LIBOR plus rates ranging between 2.25%-3.25% (3.63% at December 31, 2017). Principal was due upon the sale of the respective vehicle. The BOA floor plan notes payable was repaid with the transition to the M&T Floor Plan Line of Credit on March 15, 2018. The floor plan line of credit consists of the following as of December 31, 2017: Predecessor As of December 31, 2017 Floor plan notes payable, gross $ 105,207 Debt discount (231 ) Floor plan notes payable, net of debt discount $ 104,976 On November 18, 2015, the Company entered into a credit agreement with Bank of America for an aggregate commitment amount of $20,000, which includes two facilities (the “BOA Credit Agreement”). The first of two facilities under the BOA Credit Agreement was a $13,000 term note payable (“Term Loan”) which was collateralized by accounts receivable, inventory and equipment. The Term Loan carried interest at LIBOR plus 3.50% (4.84% at December 31, 2017) per annum and required monthly payments equal to $155 of principal, plus interest. The principal balance on the Term Loan was repaid on March 15, 2018 when the Company switched lenders to M&T Bank. Predecessor As of December 31, 2017 Gross Principal Amount Debt Discount Total Debt, Net of Debt Discount Term loan $ 9,130 $ (65 ) $ 9,065 Capital lease obligation 12 - 12 Total long-term debt 9,142 (65 ) 9,077 Less: current portion 1,870 - 1,870 Long term debt, non-current $ 7,272 $ (65 ) $ 7,207 The second of the two facilities under the BOA Credit Agreement was a $7,000 revolving line of credit. The revolving line of credit carried interest at LIBOR plus 3.5% per annum and has no minimum payment requirements. The principal balance on the Revolver was $0 as of December 31, 2017. The revolver was no longer available upon the change to M&T bank on March 15, 2018.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 11 – INCOME TAXES The components of the Company’s income tax expense are as follows: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Current: Federal $ 3,483 $ 85 $ 5,253 State 609 3 862 4,092 88 6,115 Deferred: Federal (1,738 ) 460 (859 ) State (36 ) 170 (171 ) (1,774 ) 630 (1,030 ) Income tax expense $ 2,318 $ 718 $ 5,085 A reconciliation of income taxes calculated using the statutory federal income tax rate (21% in 2018 and 34% in 2017) to the Company’s income tax expense is as follows: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Amount % Amount % Amount % Income taxes at statutory rate $ (59 ) 21.0 % $ 635 21.0 % $ 4,540 34.0 % Non-deductible expense 35 -12.4 % 10 0.3 % 48 0.4 % State income taxes, net of federal tax effect 500 -177.4 % 110 3.6 % 450 3.4 % Transaction costs 623 -221.3 % 578 18.9 % - 0.0 % Stock-based compensation and officer compensation 1,248 -442.7 % (241 ) -7.9 % - 0.0 % Long-term incentive plan - 0.0 % (412 ) -13.5 % - 0.0 % Effect of increase in statutory rate for current year - 0.0 % - 0.0 % 80 0.6 % Tax rate adjustments - 0.0 % - 0.0 % (12 ) -0.1 % Other credits and changes in estimate and true ups (29 ) 10.6 % 38 1.3 % (21 ) -0.3 % Income tax expense $ 2,318 -822.2 % $ 718 23.7 % $ 5,085 38.0 % Due to limitations on the deductibility of compensation under Section 162(m) stock-based compensation expense attributable to certain employees has been treated as a permanent difference in the calculation of tax expense for the Successor Period. The Company does not expect that these expenses will be deductible on the estimated exercise date of the awards. As such, no deferred tax asset hs been established related to these amounts. Deferred tax assets and liabilities were as follows: Successor Predecessor As of As of December 31, 2018 December 31, 2017 Deferred tax assets: Accounts receivable $ 173 $ 253 Accrued charge-backs 821 594 Other accrued liabilities 407 424 Goodwill - 274 Financing liability 15,463 13,574 Transaction costs - 579 Stock based compensation 676 165 Other, net 192 215 17,732 16,078 Deferred tax liabilities: Prepaid expenses (370 ) (202 ) Goodwill (115 ) - Inventories (4,939 ) (1,531 ) Property and equipment (16,027 ) (9,178 ) Intangible assets (14,998 ) (5,023 ) (36,449 ) (15,934 ) Net deferred tax (liabilities)/assets $ (18,717 ) $ 144 No significant increases or decreases in the amounts of unrecognized tax benefits are expected in the next 12 months. The Company is subject to U.S. federal income tax and income tax in the states of Florida, Arizona, Colorado, Minnesota, and Tennessee. The Company is no longer subject to the examination by Federal and state taxing authorities for years prior to 2015. Subsequent to year end, the company received a notification from the state of Florida of their intent to audit the corporate income taxes for the years ended December 31, 2017, 2016, and 2015. Management believes it is too early to determine the outcome of the audit at this time. The Company recognizes interest and penalties related to income tax matters in income tax (benefit) expense. Interest and penalties recorded in the statements of operations for the periods presented were insignificant. Tax Legislation On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act tax reform legislation. This legislation makes significant changes to U.S. tax laws including a reduction in the corporate tax rates, changes to net operating loss carryforwards and carrybacks, and a repeal of the corporate alternative minimum tax. The legislation reduced the U.S. corporate tax rate from the current top rate of 35% to 21%. As a result of the enacted law, the Company was required to revalue deferred tax assets and liabilities at the enacted rate. This revaluation resulted in a benefit of $12 to income tax expense for the year ended December 31, 2017.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 12 – RELATED PARTY TRANSACTIONS On March 15, 2018, the non-executive Chairman of the Board of Andina was repaid aggregate outstanding notes payable totaling $661. In addition, $100 was repaid to other employees of Andina who held notes payable with the Company. On March 15, 2018, in connection with the Mergers, the Company paid Hydra Management, LLC, an affiliate of A. Lorne Weil, an initial shareholder of Andina and the father of B. Luke Weil, a member of the Company’s Board of Directors, $500 as compensation for advisory services in connection with the Mergers.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Employee Benefit Plans	NOTE 13 – EMPLOYEE BENEFIT PLANS The Company has a 401(k) plan with profit sharing provisions (the “Plan”). The Plan covers substantially all employees. The Plan allows employee contributions to be made on a salary reduction basis under Section 401(k) of the Internal Revenue Code. Under the 401(k) provisions, the Company makes discretionary matching contributions to employees’ 401(k). The Company made contributions to the Plan of $676 during the period from March 15, 2018 to December 31, 2018. The Company made contributions to the Plan of $179 during the period from January 1, 2018 to March 14, 2018. The Company made contributions to the Plan of $481 during the year ended December 31, 2017.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 14 - COMMITMENTS AND CONTINGENCIES Employment Agreements The Company entered into employment agreements with the Chief Executive Officer (“CEO”) and the former Chief Financial Officer (“CFO”) of the Company effective as of the consummation of the Mergers. The employment agreements with the CEO and the CFO provide for initial base salaries of $540 and $325, respectively, subject to annual discretionary increases. In addition, each executive is eligible to participate in any employee benefit plans adopted by the Company from time to time and is eligible to receive an annual cash bonus based on the achievement of performance objectives. The CEO’s target bonus is 100% of his base salary and the CFO’s target bonus is 75% of her base salary. The employment agreements also provide that each executive is to be granted an option to purchase shares of common stock of the Company (See Note 16 – Stockholders’ Equity). The employment agreements provide that if the executive is terminated for any reason, he is entitled to receive any accrued benefits, including any earned but unpaid portion of base salary through the date of termination, subject to withholding and other appropriate deductions. In addition, in the event the executive resigns for good reason or is terminated without cause (all as defined in the employment agreement) prior to January 1, 2022, subject to entering into a release, the Company will pay the executive severance equal to (i) two times base salary and average bonus for the CEO and (ii) one times base salary and average bonus for the CFO. On April 30, 2018, the former CFO announced her voluntary resignation from the Company, effective May 11, 2018. In May 2018, the Company entered into an offer letter with the new Chief Financial Officer (the “new CFO”) of the Company. The offer letter provides for an initial base salary of $325 per year subject to annual discretionary increases. In addition, the executive is eligible to participate in any employee benefit plans adopted by the Company from time to time and is eligible to receive an annual cash bonus based on the achievement of performance objectives. The new CFO’s target bonus is 75% of his annual base salary (with a potential to earn a maximum of up to 150% of his target bonus). The offer letter also provides that the executive is to be granted an option to purchase shares of common stock of the Company. He is also being provided with a relocation allowance of $100 which the new CFO will be required to repay if he resigns from the Company or is terminated by the Company for cause within two years of his start date. If he is terminated without cause, he will receive twelve months of his base salary as severance. If he is terminated following a change in control, he is also eligible to receive a pro-rated bonus, if the board of directors determines that the performance objectives have been met. He also was granted an option to purchase shares of common stock of the Company (See Note 16- Stockholders’ Equity). Director Compensation The Company’s non-employee members of the board of directors will receive annual cash compensation of $50 for serving on the board of directors, $5 for serving on a committee of the board of directors (other than the Chairman of each of the committees) and $10 for serving as the Chairman of any of the committees of the board of directors. Legal Proceedings The Company is a party to multiple legal proceedings that arise in the ordinary course of business. The Company has certain insurance coverage and rights of indemnification. The Company does not believe that the ultimate resolution of these matters will have a material adverse effect on the Company’s business, results of operations, financial condition, or cash flows. However, the results of these matters cannot be predicted with certainty and an unfavorable resolution of one or more of these matters could have a material adverse effect on the Company’s business, results of operations, financial condition, and/or cash flows. The Company records legal expenses as incurred in its consolidated statements of operations. Operating Leases The Company leases various land, office and dealership equipment under non-cancellable operating leases. These leases have terms ranging from 3 years to 10 years and expire through 2028. Rent expense associated with operating leases was as follows: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Rent expense $ 2,426 $ 626 $ 3,026 Future minimum rent payments under operating leases are as follows: Years ending December 31, 2019 $ 3,178 2020 2,683 2021 2,428 2022 740 2023 720 Thereafter 3,437 Total $ 13,186 Transaction Incentive Plan On January 30, 2017, the Company’s Board of Directors approved the Company’s Transaction Incentive Plan, which provided incentives to eight directors and employees of the Company upon the consummation of a qualifying sale transaction. The Transaction Incentive Plan expires on October 31, 2020. To the extent the proceeds received in a qualifying sale transaction exceed certain specified thresholds (the “Excess Amount”), participants in the Transaction Incentive Plan who met the specified service requirements were entitled to a cash and stock award on the closing date of the qualifying sale transaction equal to their awarded percentage of the Excess Amount. The cash and stock awards were paid from the consideration of the qualifying sale transaction. The Mergers (see Note 3 – Business Combination) represented a qualifying sale transaction that resulted in the payment to plan participants of an aggregate of $1,510 of cash (including amounts held in escrow) and 51,896 shares of Holdings’ common stock with a value of $534 based on the March 15, 2018 closing price of $10.29 per Andina share. As of the date of the Mergers, an additional $250 was set to be paid in cash and stock upon the release of amounts held in escrow under the Merger Agreement. On May 15, 2018, $40 was released from escrow pursuant to the working capital adjustment. As of March 21, 2019, the remaining amounts were released from escrow.

Preferred Stock

Preferred Stock	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Preferred Stock	NOTE 15 – PREFERRED STOCK Simultaneous with the closing of the Mergers, the Company consummated a private placement with institutional investors for the sale of convertible preferred stock, common stock, and warrants for an aggregate purchase price of $94,800 (the “PIPE Investment”). At the closing, the Company issued an aggregate of 600,000 shares of Series A Preferred Stock for gross proceeds of $60,000. The investors in the PIPE Investment were granted certain registration rights as set forth in the securities purchase agreements. The holders of the Series A Preferred Stock include 500,000 shares owned by funds managed by a member of the Company’s Board of Directors. The Series A Preferred Stock ranks senior to all outstanding stock of the Company. Holders of the Series A Preferred Stock are entitled to vote on an as-converted basis together with the holders of the Common Stock, and not as a separate class, at any annual or special meeting of stockholders. Each share of Series A Preferred Stock is convertible at the holder’s election at any time, at an initial conversion price of $10.0625 per share, subject to adjustment (as applicable, the “Conversion Price”). Upon any conversion of the Series A Preferred Stock, the Company will be required to pay each holder converting shares of Series A Preferred Stock all accrued and unpaid dividends, in either cash or shares of common stock, at the Company’s option. The Conversion Price will be subject to adjustment for stock dividends, forward and reverse splits, combinations and similar events, as well as for certain dilutive issuances. Dividends on the Series A Preferred Stock accrue at an initial rate of 8% per annum (the “Dividend Rate”), compounded quarterly, on each $100 of Series A Preferred Stock (the “Issue Price”) and are payable quarterly in arrears. Accrued and unpaid dividends, until paid in full in cash, will accrue at the then applicable Dividend Rate plus 2%. The Dividend Rate will be increased to 11% per annum, compounded quarterly, in the event that the Company’s senior indebtedness less unrestricted cash during any trailing twelve-month period ending at the end of any fiscal quarter is greater than 2.25 times earnings before interest, taxes, depreciation and amortization (“EBITDA”). The Dividend Rate will be reset to 8% at the end of the first fiscal quarter when the Company’s senior indebtedness less unrestricted cash during the trailing twelve-month period ending at the end of such quarter is less than 2.25 times EBITDA. If, at any time following the second anniversary of the issuance of the Series A Preferred Stock, the volume weighted average price of the Company’s common stock equals or exceeds $25.00 per share (as adjusted for stock dividends, splits, combinations and similar events) for a period of thirty consecutive trading days, the Company may elect to force the conversion of any or all of the outstanding Series A Preferred Stock at the Conversion Price then in effect. From and after the eighth anniversary of the issuance of the Series A Preferred Stock, the Company may elect to redeem all, but not less than all, of the outstanding Series A Preferred Stock in cash at the Issue Price plus all accrued and unpaid dividends. From and after the ninth anniversary of the issuance of the Series A Preferred Stock, each holder of Series A Preferred Stock has the right to require the Company to redeem all of the holder’s outstanding shares of Series A Preferred Stock in cash at the Issue Price plus all accrued and unpaid dividends. In the event of any liquidation, merger, sale, dissolution or winding up of the Company, holders of the Series A Preferred Stock will have the right to (i) payment in cash of the Issue Price plus all accrued and unpaid dividends, or (ii) convert the shares of Series A Preferred Stock into common stock and participate on an as-converted basis with the holders of common stock. So long as the Series A Preferred Stock is outstanding, the holders thereof, by the vote or written consent of the holders of a majority in voting power of the outstanding Series A Preferred Stock, shall have the right to designate two members to the board of directors. In addition, five-year warrants to purchase 596,273 shares of common stock at an exercise price of $11.50 per share were issued in conjunction with the issuance of the Series A Preferred Stock. The warrants may be exercised for cash or, at the option of the holder, on a “cashless basis” pursuant to the exemption provided by Section 3(a)(9) of the Securities Act. The warrants may be called for redemption in whole and not in part, at a price of $0.01 per share of common stock, if the last reported sales price of the Company’s common stock equals or exceeds $24.00 per share for any 20 trading days within a 30-day trading period ending on the third business day prior to the notice of redemption to warrant holders, if there is a current registration statement in effect with respect to the shares underlying the warrants. The Series A Preferred Stock, while convertible into common stock, is also redeemable at the holder’s option and, as a result, is classified as temporary equity in the consolidated balance sheets. An analysis of its features determined that the Series A Preferred Stock was more akin to equity. While the embedded conversion option (“ECO”) was subject to an anti-dilution price adjustment, since the ECO was clearly and closely related to the equity host, it was not required to be bifurcated and it was not accounted for as a derivative liability under ASC 815, Derivates and Hedging. After factoring in the relative fair value of the warrants issued in conjunction with the Series A Preferred Stock, the effective conversion price is $9.72 per share, compared to the market price of $10.29 per share on the date of issuance. As a result, a $3,392 beneficial conversion feature was recorded as a deemed dividend in the consolidated statement of income because the Series A Preferred Stock is immediately convertible, with a credit to additional paid-in capital. The relative fair value of the warrants issued with the Series A Preferred Stock of $2,035 was recorded as a reduction to the carrying amount of the preferred stock in the consolidated balance sheet. In addition, aggregate offering costs of $2,981 consisting of cash and the value of five-year warrants to purchase 178,882 shares of common stock at an exercise price of $11.50 per share issued to the placement agent were recorded as a reduction to the carrying amount of the preferred stock. The $632 value of the warrants was determined utilizing the Black-Scholes option pricing model using a term of 5 years, a volatility of 39%, a risk-free interest rate of 2.61%, and a 0% rate of dividends. The discount associated with the Series A Preferred Stock wasn’t accreted during the Successor period because redemption was not currently deemed to be probable. On June 19, 2018, the Company’s Board of Directors declared a dividend payment on the Series A Preferred Stock of $1,425 for the period from March 15, 2018 to March 31, 2018 and for the period from April 1, 2018 to June 30, 2018. The dividend was paid on July 2, 2018 to the holders. On September 20, 2018, the Company’s Board of Directors declared a dividend payment on the Series A Preferred Stock of $1,210 for the period from July 1, 2018 to September 30, 2018. The dividend was paid to the holders of Series A Preferred Stock on October 1, 2018. On December 14, 2018, the Company’s Board of Directors declared a dividend payment on the Series A Preferred Stock of $1,210 for the period from October 1, 2018 to December 31, 2018. The dividend was paid to the holders of Series A Preferred Stock on January 2, 2019.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Stockholders' Equity	NOTE 16 – STOCKHOLDERS’ EQUITY Successor Authorized Capital The Company is authorized to issue 100,000,000 shares of common stock, $0.0001 par value, and 5,000,000 shares of preferred stock, $0.0001 par value. The holders of the Company’s common stock are entitled to one vote per share. The holders of Series A Preferred Stock are entitled to the number of votes equal to the number of shares of common stock into which the holder’s shares are convertible. These holders of Series A Preferred Stock also participate in dividends if they are declared by the Board. See Note 15 – Preferred Stock for additional information associated with the Series A Preferred Stock. 2018 Long-Term Incentive Equity Plan On March 15, 2018, the Company adopted the 2018 Long-Term Incentive Equity Plan (the “2018 Plan”). The 2018 Plan reserves up to 13% of the shares outstanding on a fully diluted basis. The 2018 Plan is administered by the Compensation Committee of the board of directors, and provides for awards of options, stock appreciation rights, restricted stock, restricted stock units, warrants or other securities which may be convertible, exercisable or exchangeable for or into common stock. Due to the fact that the fair market value per share immediately following the closing of the Mergers was greater than $8.75 per share, the number of shares authorized for awards under the 2018 Plan was increased by a formula (pursuant to the terms of the 2018 Plan) not to exceed 18% of shares then outstanding on a fully diluted basis. As of December 31, 2018, there were 166,145 shares available to be issued under the 2018 Plan. Common Stock On March 15, 2018, the Company had 1,872,428 shares of common stock outstanding prior to the consummation of the Mergers. On March 15, 2018, Andina rights holders converted their existing rights at a ratio of one share of common stock for seven Andina rights. As a result, 615,436 shares of common stock of the Company were issued to former Andina rights holders. On March 15, 2018, holders of 472,571 shares of Andina common stock, which had been subject to redemption prior to the Mergers, were reclassified from temporary equity to stockholders’ equity at their carrying value of $4,910. On March 15, 2018, 2,857,189 shares of common stock at a price per share of $10.29 were issued to the former stockholders of Lazydays RV in conjunction with the Mergers for a total value of $29,400. Simultaneous with the Mergers, in addition to the Series A Preferred Stock and warrants issued in the PIPE Investment, the Company sold 2,653,984 shares of common stock, perpetual non-redeemable pre-funded warrants to purchase 1,339,499 shares of common stock at an exercise price of $0.01 per share, and five-year warrants to purchase 1,630,927 shares of common stock at an exercise price of $11.50 per share for gross proceeds of $34,783. The Company incurred offering costs of $2,065 which was recorded as a reduction to additional paid-in capital in the consolidated balance sheet. The five-year warrants may be exercised for cash or, at the option of the holder, on a “cashless basis” pursuant to the exemption provided by Section 3(a)(9) of the Securities Act by surrendering the warrants for that number of shares of common stock as determined under the warrants. These warrants may be called for redemption in whole and not in part, at a price of $0.01 per share if the last reported sales price of the Company’s common stock equals or exceeds $24.00 per share for any 20 trading days within a 30-day trading period ending on the third business day prior to the notice of redemption to warrant holders, if there is a current registration statement in effect with respect to the common stock underlying the warrants. In addition, five-year warrants to purchase 116,376 shares of common stock at an exercise price of $11.50 per share were issued to the placement agent. Unit Purchase Options On November 24, 2015, Andina sold options to purchase an aggregate of 400,000 units (collectively, the “Unit Purchase Options”) to an investment bank and its designees for $100. The Unit Purchase Options are exercisable at $10.00 per unit, as a result of the Merger described in Note 3 – Business Combination and they expire on November 24, 2020. The Unit Purchase Options represent the right to purchase an aggregate of 457,142 shares of common stock (which includes 57,142 shares of common stock issuable for the rights included in the units, as well as warrants to purchase 200,000 shares of common stock for $11.50 per share). The Unit Purchase Options grant to the holders “demand” and “piggy back” registration rights for periods of five and seven years, respectively, with respect to the securities directly and indirectly issuable upon exercise of the Unit Purchase Options. The Unit Purchase Options may be exercised for cash or on a “cashless” basis, at the holder’s option, such that the holder may use the appreciated value of the Unit Purchase Options (the difference between the exercise price of the Unit Purchase Option and the market price of the Unit Purchase Options and the underlying shares of common stock) to exercise the Unit Purchase Options without the payment of any cash. The Company will have no obligation to net cash settle the exercise of the Unit Purchase Options or the underlying rights or warrants. During January 2019, the Company exchanged $500 for all of the Unit Purchase Options, and as a result, the Unit Purchase Options and any obligation to issue any underlying securities were cancelled. Warrants As of March 15, 2018, holders of Andina warrants exchanged their existing 4,310,000 warrants with Andina with 4,310,000 warrants to purchase 2,155,000 shares of Company common stock at an exercise price of $11.50 per share and a contractual life of five years from the date of the Mergers. If a registration statement covering 2,000,000 of the shares issuable upon exercise of the public warrants is not effective, warrant holders may, until such time as there is an effective registration statement and during any period when the Company shall have failed to maintain an effective registration statement, exercise warrants on a cashless basis. The warrants may be called for redemption in whole and not in part, at a price of $0.01 per warrant, if the last reported sales price of the Company’s common stock equals or exceeds $24.00 per share for any 20 trading days within a 30-day trading period ending on the third business day prior to the notice of redemption to warrant holders, if there is a current registration statement in effect with respect to the shares underlying the warrants. Of the warrants to purchase 2,155,000 shares of common stock originally issued by Andina, 155,000 are not redeemable and are exercisable on a cashless basis at the holder’s option. Additionally, warrants to purchase 2,522,458 shares of common stock were issued with the PIPE Investment, including warrants issued to the investment bank but excluding prefunded warrants. The Company had the following activity related to shares underlying warrants: Shares Underlying Warrants Weighted Average Exercise Price Warrants outstanding March 15, 2018 - $ - Granted 4,677,458 $ 11.50 Cancelled or Expired - $ - Exercised - $ - Warrants outstanding December 31, 2018 4,677,458 $ 11.50 The table above excludes perpetual non-redeemable prefunded warrants to purchase 1,339,499 shares of common stock with an exercise price of $0.01 per share. The table also excludes warrants to purchase 200,000 shares of common stock which are issuable upon exercise of the Unit Purchase Options. Stock Options Stock option activity is summarized below: Shares Underlying Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Options outstanding at March 15, 2018 - $- Granted 4,271,128 $ 11.10 Cancelled or terminated (612,707 ) $ 11.08 Exercised - $ - Options outstanding at December 31, 2018 3,658,421 $ 11.10 4.2 $ - Options vested at December 31, 2018 - $ - - $ - Awards with Market Conditions On March 16, 2018, the Company granted five-year incentive stock options to purchase 3,573,113 shares of common stock at an exercise price of $11.10 per share to employees pursuant to the 2018 Plan, including 1,458,414 shares underlying the CEO’s stock options and 583,366 shares underlying the former CFO’s stock options. A set percentage of the stock options shall vest upon the volume weighted average price (“VWAP”) of the common stock, as defined in the option agreements, being equal to or greater than a specified price per share for at least thirty (30) out of thirty-five (35) consecutive trading days, as follows and are exercisable only to the extent that they are vested: 30% of the options shall vest upon exceeding $13.125 per share; an additional 30% of the options shall vest upon exceeding $17.50 per share; an additional 30% of the options shall vest upon exceeding $21.875 per share; and an additional 10% of the options shall vest upon exceeding $35.00 per share; provided that the option holder remains continuously employed by the Company (and/or any of its subsidiaries) from the grant date through (and including) the relevant date of vesting. On May 7, 2018, the Company hired a new CFO who received 583,366 shares underlying options under the same terms as the former CFO. On June 15, 2018, the former CFO forfeited her existing 583,366 options. The fair value of the awards issued on March 16, 2018 of $15,004 was determined using a Monte Carlo simulation based on a 5-year term, a risk-free rate of 2.62%, an annual dividend yield of 0%, and an annual volatility of 42.8%. The expense is being recognized over the derived service period of each vesting tranche which was determined to be 0.74 years, 1.64 years, 2.24 years, and 3.13 years. The fair value of the awards issued on May 7, 2018 of $2,357 was determined using a Monte Carlo simulation based on a 5- year term, a risk-free rate of 2.74%, an annual volatility of 54.70%, and an annual dividend yield of 0%. The expense is being recognized over the derived service period of each vesting tranche which was determined to be 0.97 years, 1.75 years, 2.15 years, and 2.96 years. The expense recorded for awards with market conditions was $8,541 during the Successor period from March 15, 2018 to December 31, 2018, which is included in operating expenses in the consolidated statements of operations. Awards with Service Conditions On March 16, 2018, the Company granted five-year stock options to purchase an aggregate of 99,526 shares at an exercise price of $11.10 per share to the non-employee directors of the Company, pursuant to the 2018 Plan. These options vest over three years with one-third vesting on each of the respective anniversary dates. On March 23, 2018, stock options to purchase 14,218 shares of common stock that had been issued to one non-employee director were canceled, while new five-year options to purchase 15,123 shares of common stock at an exercise price of $10.40 per share were issued to certain investment funds pursuant to an arrangement between the same non-employee director and the investment adviser to the funds. The new options vest over three years with one-third vesting on each of the respective anniversary dates. On May 31, 2018, a non-employee director resigned and options to purchase 15,123 shares of common stock were forfeited. The $350 fair value of these awards was determined using the Black-Scholes option pricing model based on a 3.5 year expected life, a risk-free rate of 2.42%, an annual dividend yield of 0%, and an annual volatility of 39%. The expense is being recognized over the three-year vesting period. The expense recorded for these awards was $77 during the Successor Period from March 15, 2018 to December 31, 2018, which is included in operating expenses in the consolidated statements of operations. The expected life was determined using the simplified method as the awards were determined to be plain-vanilla options. As of December 31, 2018, total unrecorded compensation cost related to non-vested awards was $6,593 which is expected to be amortized over a weighted average service period of approximately 2.1 years. The weighted average grant date fair value of awards issued during the Successor Period was $4.16 per share. Predecessor Authorized Capital As of December 31, 2017, the Company was authorized to issue 4,500,000 shares of common stock, $0.001 par value, and 150,000 shares of preferred stock, $0.001 par value. The holders of the Company’s common stock were entitled to one vote per share. The preferred stock was designated as follows: 10,000 shares to Senior Preferred Stock; and 140,000 shares undesignated. The holders of Senior Preferred Stock were entitled to the number of votes equal to the number of shares of common stock into which the holder’s shares are convertible. On March 2, 2017, the Company issued a Notice of Redemption to the holders of all of the then designated, issued and outstanding shares of Senior Preferred Stock, after which the holders surrendered all 10,000 shares of Senior Preferred Stock for conversion into 2,333,331 shares of common stock. As of December 31, 2017, there were 0 shares of Senior Preferred Stock outstanding. Dividends On April 10, 2017, the Company declared dividends totaling $15,000, which were distributed on April 19, 2017 in the form of a cash dividend to the common stockholders of record on April 10, 2017. Stock Options The Company’s 2010 Equity Incentive Plan (“2010 Plan”) provided for the issuance of incentive stock options, non-statutory stock options, rights to purchase common stock, stock appreciation rights, restricted stock, restricted stock units, performance shares and performance units to employees, directors, and consultants of the Company and its affiliates. The common stock that may have been issued pursuant to awards was not to exceed 100,000 shares in the aggregate, provided that, no more than 14,000 shares were to be incentive stock options. On January 30, 2017, the Company cancelled the 2010 Plan. On January 30, 2017, the Company’s Board of Directors approved the Company’s 2017 Equity Incentive Plan (“2017 Plan”), which provides for the issuance of incentive stock options, non-statutory stock options, rights to purchase common stock, stock appreciation rights, restricted stock, restricted stock units, performance shares and performance units to employees, directors and consultants of the Company and its affiliates. The common stock that could be issued pursuant to awards was not to exceed 333,333 shares in the aggregate, provided that, no more than ten percent (10%) of such shares would be incentive stock options. The 2017 Plan was originally set to terminate on January 30, 2027. The 2017 Plan required the exercise price of stock options to be greater than or equal to the fair value of the Company’s common stock on the date of grant. The Company recognized stock-based compensation expense related to stock options for the years ended December 31, 2017 of $497 which is included within operating expenses on the consolidated statements of income. On January 30, 2017, holders of options to purchase an aggregate of 75,561 shares of common stock under the 2010 Plan with exercise prices of both $68.80 and $137.60 per share agreed to cancel their option awards in exchange for new awards under the Company’s Transaction Incentive Plan (see Note 14 – Commitments and Contingencies – Transaction Incentive Plan for details of the Transaction Incentive Plan awards). As a result of the option cancellation, the Company derecognized aggregate compensation expense of $14 related to the cancelled options that were unvested at the time of the cancellation. On January 30, 2017, the Company granted ten-year, non-statutory stock options to purchase an aggregate of 216,667 shares of common stock with an aggregate grant date fair value of $1,562 under the 2017 Plan to two Company executives with an exercise price of $26.00 per share. The options vested in equal installments of 25% on each of the next four anniversary dates from the date of grant. Upon a change of control, vesting of all then unvested shares would be accelerated. During April 2017, concurrent with the declaration of the stockholder dividend, the exercise prices of the options were reduced to $21.77 per share, resulting in a $269 increase in the fair value of the options. The $1,831 fair value of the options, as modified, was being recognized ratably over the vesting term of the options. On June 12, 2017, the Company granted a ten-year, non-statutory stock option to purchase an aggregate of 66,666 shares of common stock under the 2017 Plan to a Company executive with an exercise price of $26.00 per share. The options vested in equal installments of 25% on each of the next four anniversary dates from the date of grant. Upon a change of control, vesting of all then unvested shares was accelerated. The estimated aggregate grant date fair value of $466 was being recognized ratably over the vesting term of the options. The Company accounts for stock-based compensation in accordance with ASC 718, Compensation - Stock Compensation (“ASC 718”). ASC 718 establishes accounting for stock-based awards exchanged for employee services. Under the provisions of ASC 718, stock-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized as expense over the employee’s requisite service period (generally the vesting period of the equity grant). The fair value of the Company’s common stock options is estimated using the Black Scholes option-pricing model with the following assumptions: expected volatility, dividend rate, risk free interest rate and the expected life. The Company calculates the expected volatility using the historical volatility of comparable companies over the most recent period equal to the expected term and evaluates the extent to which available information indicates that future volatility may differ from historical volatility. The expected dividend rate is zero as the Company does not expect to pay or declare any cash dividends on common stock. The risk-free rates for the expected terms of the stock options are based on the U.S. Treasury yield curve in effect at the time of the grant. The Company has not experienced significant exercise activity on stock options. Due to the lack of historical information, the Company determined the expected term of its stock option awards issued using the simplified method. The grant date value of options granted during year ended December 31, 2017 was determined using the Black Scholes method with the following assumptions used: For the Year Ended December 31, 2017 Risk free interest rate 1.90% - 2.11 % Expected term (years) 6.17 - 6.25 Expected volatility 36 % Expected dividends 0.00 % A summary of the option activity during the year ended December 31, 2017 is presented below: Shares Underlying Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Options outstanding at January 1, 2017 75,561 $ 98.69 Granted 283,333 26.00 Cancelled or terminated (75,561 ) 98.69 Exercised - - Options outstanding at December 31, 2017 283,333 $ 22.77 (1) 9.2 $ - Options vested at December 31, 2017 - $ - - $ - (1) In April 2017, options for the purchase of 216,667 common shares were modified such that the exercise price was reduced from $26.00 per share to $21.77 per share (see Note 14), reducing the weighted average exercise price from $26.00 per share to $22.77 per share. On March 15, 2018, as a result of the consummation of the Mergers (see Note 3 – Business Combination), the vesting of the existing options accelerated, and the option holders of the Predecessor became entitled to receive an aggregate of $2,636, of which $1,500 was distributable in cash and $530 was distributable in the form of 51,529 shares of common stock. An additional amount will be paid to the option holders in cash and stock upon the release of the amounts held in escrow under the Merger Agreement. These payments were allocated from the purchase consideration due to the sellers being associated with the business combination. On May 15, 2018, $109 was released from escrow as part of the working capital adjustment. As of March 21, 2019, the remaining amounts were released from escrow.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation Successor The consolidated financial statements in the period from March 15, 2018 to December 31, 2018 include the accounts of Holdings, Lazydays RV and its wholly owned subsidiary LDRV Holdings Corp. LDRV Holdings Corp is the sole owner of Lazydays Land Holdings, LLC, Lazydays Tampa Land Holdings, LLC, Lazydays RV America, LLC, Lazydays RV Discount, LLC, Lazydays Mile Hi RV, LLC, Lazydays of Minneapolis LLC, and LDRV of Tennessee LLC (collectively, the “Company”, “Lazydays” or “Successor”). All significant inter-company accounts and transactions have been eliminated in consolidation. Predecessor The consolidated financial statements in the periods from January 1, 2018 to March 14, 2018 and January 1, 2017 through December 31, 2017 include the accounts of Lazydays RV and its wholly owned subsidiary LDRV Holdings Corp. LDRV Holdings Corp is the sole owner of Lazydays Arizona, LLC, Lazydays Land Holdings, LLC, Lazydays Tampa Land Holdings, LLC, Lazydays RV America, LLC, Lazydays RV Discount, LLC, and Lazydays Mile Hi RV, LLC (collectively, the “Predecessor”). All significant inter-company accounts and transactions have been eliminated in consolidation. Predecessor and Successor Periods As a result of the Mergers, Holdings is the acquirer for accounting purposes and Lazydays RV is the acquiree and the accounting predecessor. The financial statement presentation distinguishes the results into two distinct periods, the periods up to March 15, 2018 (the “Acquisition Date”) (“Predecessor Periods”) and the period including and after that date (the “Successor Period”). The Mergers were accounted for as a business combination using the acquisition method of accounting and the Successor financial statements reflect a new basis of accounting that is based on the fair value of the net assets acquired. As a result of the application of the acquisition method of accounting as of the effective time of the Transaction Merger, the accompanying consolidated financial statements include a black line division which indicates that the Predecessor and Successor reporting entities shown are presented on a different basis and are, therefore, not directly comparable. The historical financial information of Andina, which was a special purpose acquisition company prior to the business combination, has not been reflected in the Predecessor financial statements as these historical amounts have been considered immaterial. Accordingly, no other activity in the Company was reported in the Predecessor Period other than the activity of Lazydays RV.
Use of Estimates in the Preparation of Financial Statements	Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America (“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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include the assumptions used in the valuation of the net assets acquired in business combinations, goodwill and other intangible assets, provision for charge-backs, inventory write-downs, the allowance for doubtful accounts and stock-based compensation.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term, highly liquid investments purchased with a maturity date of three months or less to be cash equivalents. The carrying amount approximates fair value because of the short-term maturity of these instruments. Cash consists of business checking accounts with its banks, the first $250 of which is insured by the Federal Deposit Insurance Corporation. There are no cash equivalents as of December 31, 2018 and 2017.
Revenue Recognition	Revenue Recognition The Company recognizes revenue when the following four criteria are met: (1) delivery has occurred or services rendered; (2) persuasive evidence of an arrangement exists; (3) fees are fixed or determinable, and (4) the collection of related accounts receivable is probable. Revenue from the sale of vehicles is recognized on delivery, transfer of title and completion of financing arrangements. Revenue from parts, sales, and service is recognized on delivery of the service or product. Revenue from parts, sales, and service is recognized in other revenue in the accompanying consolidated statements of operations. Revenue from the rental of vehicles is recognized pro rata over the period of the rental agreement. The rental agreements are generally short-term in nature. Revenue from rentals is included in other revenue in the accompanying consolidated statements of operations. The Company receives commissions from the sale of insurance and vehicle service contracts to customers. In addition, the Company arranges financing for customers through various financial institutions and receives commissions. The Company may be charged back (“charge-backs”) for financing fees, insurance or vehicle service contract commissions in the event of early termination of the contracts by the customers. The revenues from financing fees and commissions are recorded at the time of the sale of the vehicles and an allowance for future charge-backs is established based on historical operating results and the termination provision of the applicable contracts. The Company recognized finance and insurance revenues, net of chargebacks, which is included in other revenue as follows: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Gross finance and insurance revenues $ 27,926 $ 7,483 $ 32,509 Chargebacks (2,338 ) (622 ) (2,661 ) Net Finance Revenue $ 25,588 $ 6,861 $ 29,848 The Company has an accrual for charge-backs which totaled $3,252 and $2,373 at December 31, 2018 and 2017, respectively, and is included in “Accounts payable, accrued expenses, and other current liabilities” in the accompanying consolidated balance sheets. Deposits on vehicles received in advance are accounted for as a liability and recognized into revenue upon completion of each respective transaction. Revenue is recorded net of related sales and excise taxes.
Occupancy Costs	Occupancy Costs As a retail merchandising organization, the Company has elected to classify occupancy costs as selling, general and administrative expense in the consolidated statements of operations.
Shipping and Handling Fees and Costs	Shipping and Handling Fees and Costs The Company reports shipping and handling costs billed to customers as a component of revenues, and related costs are reported as a component of costs applicable to revenues. For the period from March 15, 2018 to December 31, 2018, shipping and handling included as a component of revenue were $1,896. For the periods from January 1, 2018 to March 14, 2018 and January 1, 2017 to December 31, 2017 shipping and handling costs included as a component of revenue were $603 and $2,760 respectively.
Receivables	Receivables The Company sells to customers and arranges third-party financing, as is customary in the industry. Interest is not normally charged on receivables. Management establishes an allowance for doubtful accounts based on its historic loss experience and current economic conditions. Losses are charged to the allowance when management deems further collection efforts will not produce additional recoveries.
Inventories	Inventories Vehicle and parts inventories are recorded at the lower of cost or net realizable value, with cost determined by the last-in, first-out (“LIFO”) method. Cost includes purchase costs, reconditioning costs, dealer-installed accessories, and freight. For vehicles accepted in trades, the cost is the fair value of such used vehicles at the time of the trade-in. Retail parts, accessories, and other inventories primarily consist of retail travel and leisure specialty merchandise. The current replacement costs of LIFO inventories exceeded their recorded values by $1,276 and $11,930 as of December 31, 2018 and 2017, respectively.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Expenditures for maintenance and repairs are charged to expense in the period incurred. Improvements and additions are capitalized. Depreciation of property and equipment is provided using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized using the straight-line method over the lesser of the useful life of the asset or the term of the lease. Successor Useful lives range from 2 to 26 years for buildings and improvements and from 2 to 12 years for vehicles and equipment. Predecessor Useful lives range from 15 to 20 years for buildings and improvements and from 2 to 7 years for vehicles and equipment.
Goodwill and Intangible Assets	Goodwill and Intangible Assets The Company’s goodwill, trade names and trademarks are deemed to have indefinite lives, and accordingly are not amortized, but are evaluated at least annually for impairment and more often whenever changes in facts and circumstances may indicate that the carrying value may not be recoverable. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining fair value. Significant judgment is required to estimate the fair value of reporting units which includes estimating future cash flows, determining appropriate discount rates, consideration of the Company’s aggregate fair value, and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment. When testing goodwill for impairment, the Company may assess qualitative factors for some or all of our reporting units to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of the reporting unit is less than the carrying amount, including goodwill. Alternatively, the Company may bypass this qualitative assessment for some or all our reporting units and perform a detailed quantitative test of impairment (Step 1). If the Company performs the detailed quantitative impairment test and the carrying amount of the reporting unit exceeds its fair value, the Company would perform an analysis, (Step 2) to measure such impairment. At December 31, 2018 and 2017, the Company performed a qualitative assessment to identify and evaluate events and circumstances to conclude whether it is more likely than not that the fair value of the Company’s reporting units is less than their carrying amounts. Based on the Company’s qualitative assessments, the Company concluded that a positive assertion can be made that it is more likely than not that the fair value of the reporting units exceeded their carrying values and no impairments were identified at December 31, 2018. The Company’s manufacturer and customer relationships are amortized over their estimated useful lives on a straight-line basis. Successor The estimated useful lives are 7 to 12 years for both the manufacturer and customer relationships. Predecessor The estimated useful lives were 13 to 18 years for the manufacturer relationships. The customer relationships were fully amortized and had a net carrying value of $0 at December 31, 2017.
Vendor Allowances	Vendor Allowances As a component of the Company’s consolidated procurement program, the Company frequently enters into contracts with vendors that provide for payments of rebates. These vendor payments are reflected in the carrying value of the inventory when earned or as progress is made toward earning the rebates and as a component of costs of sales as the inventory is sold. Certain of these vendor contracts provide for rebates that are contingent upon the Company meeting specified performance measures such as a cumulative level of purchases over a specified period of time. Such contingent rebates are given accounting recognition at the point at which achievement of the specified performance measures is deemed to be probable and reasonably estimable.
Financing Costs	Financing Costs Debt financing costs are recorded as a debt discount and are amortized over the term of the related debt. Amortization of debt discount included in interest expense was $377 for the period from March 15, 2018 to December 31, 2018. Amortization of debt discount included in interest expense was $136 and $371 for the period from January 1, 2018 to March 14, 2018 and January 1, 2017 to December 31, 2017, respectively.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company evaluates the carrying value of long-lived assets whenever events or changes in circumstances indicate that intangible asset’s carrying amount may not be recoverable. Such circumstances could include, but are not limited to (1) a significant decrease in the market value of an asset, (2) a significant adverse change in the extent or manner in which an asset is used, or (3) an accumulation of costs significantly in excess of the amount originally expected for the acquisition of an asset. The Company measures the carrying amount of the asset against the estimated undiscounted future cash flows associated with it. Should the sum of the expected future net cash flows be less than the carrying amount of the asset being evaluated, an impairment loss would be recognized for the amount by which the carrying value of the asset exceeds its fair value. The evaluation of asset impairment requires the Company to make assumptions about future cash flows over the life of the asset being evaluated. These assumptions require significant judgment and actual results may differ from assumed and estimated amounts. Management believes no impairment of long-lived assets existed as of December 31, 2018 and 2017.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amounts of financial instruments approximate fair value as of December 31, 2018 and 2017 because of the relatively short maturities of these instruments. The carrying amount of the Company’s bank debt approximates fair value as of December 31, 2018 and 2017 because the debt bears interest at a rate that approximates the current market rate at which the Company could borrow funds with similar maturities.
Cumulative Redeemable Convertible Preferred Stock	Cumulative Redeemable Convertible Preferred Stock The Company’s Series A Preferred Stock (See Note 15 – Preferred Stock) is cumulative redeemable convertible preferred stock. Accordingly, it is classified as temporary equity and is shown net of issuance costs and the relative fair value of warrants issued in conjunction with the issuance of the Series A Preferred Stock. Unpaid preferred dividends are accumulated, compounded at each quarterly dividend date and presented within the carrying value of the Series A Preferred Stock until a dividend is declared by the Board of Directors.
Stock Based Compensation	Stock Based Compensation The Company accounts for stock-based compensation for employees and directors in accordance with Accounting Standards Codification (“ASC”) 718, Compensation (“ASC 718”). ASC 718 requires all share-based payments to employees, including grants of employee stock options, to be recognized in the statement of operations based on their fair values. Under the provisions of ASC 718, stock-based compensation costs are measured at the grant date, based on the fair value of the award, and are recognized as expense over the employee’s requisite or derived service period. In accordance with ASC 718, excess tax benefits realized from the exercise of stock-based awards are classified as cash flows from operating activities. All excess tax benefits and tax deficiencies (including tax benefits of dividends on share-based payment awards) are recognized as income tax expense or benefit in the consolidated statements of operations.
Earnings Per Share	Earnings Per Share The Company computes basic and diluted earnings/(loss) per share (“EPS”) by dividing net earnings/(loss) by the weighted average number of shares of common stock outstanding during the period. The Company is required, in periods in which it has net income, to calculate EPS using the two-class method. The two-class method is required because the Company’s Series A Preferred Stock have the right to receive dividends or dividend equivalents should the Company declare dividends on its common stock. Under the two-class method, earnings for the period are allocated on a pro-rata basis to the common and preferred stockholders. The weighted-average number of common and preferred shares outstanding during the period is then used to calculate basic EPS for each class of shares. In periods in which the Company has a net loss, basic loss per share is calculated by dividing the loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. The two-class method is not used, because the preferred stock does not participate in losses. The following table summarizes net loss attributable to common stockholders used in the calculation of basic and diluted loss per common share: Successor March 15, 2018 to December 31, 2018 (Dollars in thousands - except per share amounts) Distributed earning allocated to common stock $ - Undistributed loss allocated to common stock (9,857 ) Net loss allocated to common stock (9,857 ) Net loss allocated to participating securities - Net loss allocated to common stock and participating securities $ (9,857 ) Weighted average shares outstanding for basic earning per common share 9,668,250 Dilutive effect of warrants and options - Weighted average shares outstanding for diluted earnings per share computation 9,668,250 Basic loss per common share $ (1.02 ) Diluted loss per common share $ (1.02 ) During the Successor Period from March 15, 2018 to December 31, 2018, the denominator of the basic and dilutive EPS was calculated as follows: March 15, 2018 to December 31, 2018 Weighted average outstanding common shares 8,471,608 Weighted average shares held in escrow (142,857 ) Weighted average prefunded warrants 1,339,499 Weighted shares outstanding - basic and diluted 9,668,250 For the Successor period, the following common stock equivalent shares were excluded from the computation of the diluted loss per share, since their inclusion would have been anti-dilutive: March 15, 2018 to December 31, 2018 Shares underlying Series A Convertible Preferred Stock 5,962,733 Shares underlying warrants 4,677,458 Stock options 3,658,421 Shares underlying unit purchase options 657,142 Share equivalents excluded from EPS 14,955,754
Advertising Costs	Advertising Costs Advertising and promotion costs are charged to operations in the period incurred. Advertising and promotion costs totaled $8,663 for the period from March 15, 2018 to December 31, 2018 (Successor Period). Advertising and promotion charges were $2,624 and $11,027 for the Predecessor periods from January 1, 2018 to March 14, 2018 and January 1, 2017 to December 31, 2017, respectively.
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits claimed or expected to be claimed on a tax return are recorded in the Company’s financial statements. A tax benefit from an uncertain tax position is only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Uncertain tax positions have had no impact on the Company’s financial condition, results of operations or cash flows. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date. The Company’s policy is to classify assessments, if any, for tax related interest and penalties as income tax expense in the consolidated statements of operations.
Seasonality	Seasonality The Company’s operations generally experience modestly higher vehicle sales in the first half of each year during the winter months at the Company’s largest location in Tampa, Florida.
Vendor Concentrations	Vendor Concentrations The Company purchases its new recreational vehicles and replacement parts from various manufacturers. During the Successor period from March 15, 2018 to December 31, 2018, four major manufacturers accounted for 30.5%, 27.4%, 17.3% and 16.8% of RV purchases. During the Predecessor Period from January 1, 2018 to March 14, 2018, four major manufacturers accounted for 36.1%, 21.4%, 18.2%, and 16.1% of RV purchases. During the Predecessor period from January 1, 2017 to December 31, 2017, four major manufacturers accounted for 28.9%, 27.0%, 21.3%, and 15.0% of RV purchases. The Company is subject to dealer agreements with each manufacturer. The manufacturer is entitled to terminate the dealer agreement if the Company is in material breach of the agreement terms.
Geographic Concentrations	Geographic Concentrations Revenues generated by customers of the Florida location and the Colorado locations, which generate greater than 10% of revenues, were as follows: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Florida 71 % 81 % 77 % Colorado 19 % 11 % 15 % These geographic concentrations increase the exposure to adverse developments related to competition, as well as economic, demographic, weather and other changes in these regions.
Reclassifications	Reclassifications Certain amounts in prior periods have been reclassified to conform to the current period presentation. These reclassifications had no effect on the previously reported net income.
Leases	Leases For operating leases, rent is recognized on a straight-line basis over the expected lease term, including cancellable option periods where the Company is reasonably assured to exercise the options. Differences between amounts paid and amounts expensed are recorded as deferred rent. Capital leases are recorded as an asset and an obligation at an amount equal to the present value of the future minimum lease payments during the lease term. Sale-leasebacks are transactions through which assets are sold at fair value and subsequently leased back from the seller. Failed sale-leaseback transactions result in retention of the “sold” assets within property and equipment, with a financing lease obligation equal to the amount of proceeds received recorded as a financing liability, on the accompanying consolidated balance sheets.
Subsequent Events	Subsequent Events Management of the Company has analyzed the activities and transactions subsequent to December 31, 2018 through the date these consolidated financial statements were issued to determine the need for any adjustments to or disclosures within the financial statements. The Company did not identify any recognized or non-recognized subsequent events that would require disclosure in the consolidated financial statements other than those disclosed in Note 15 – Preferred Stock and Note 16 – Stockholders’ Equity.
Recently Issued Accounting Standards	Recently Issued Accounting Standards The Company qualifies as an emerging growth company pursuant to the provision of the Jumpstart Our Business Startups (“JOBS”) Act. Section 107 of the JOBS Act provides that an emerging growth company can delay the adoption of certain new accounting standards until those standards would otherwise apply to private companies. The Company has elected to take advantage of the extended transition period Act for complying with new or revised accounting standards In February 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. As the Company qualifies as an emerging growth company, this standard will be effective for fiscal years beginning after December 15, 2019, with early adoption permitted. The Company is currently evaluating ASU 2016-02 and its impact on its consolidated financial statements and disclosures. In March 2016, the FASB issued ASU No. 2016-08, “Revenue from Contracts with Customers - Principal versus Agent Considerations”, in April 2016, the FASB issued ASU No. 2016-10, “Revenue from Contracts with Customers (Topic 606) - Identifying Performance Obligations and Licensing” and in May 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2016-12”). This update provides clarifying guidance regarding the application of ASU No. 2014-09 - Revenue from Contracts with Customers which is not yet effective. These new standards provide for a single, principles-based model for revenue recognition that replaces the existing revenue recognition guidance. As the Company qualifies as an emerging growth company, this standard will be effective for fiscal years beginning after December 15, 2018. This standard has an effective date of January 1, 2019, and the Company used the modified retrospective implementation method, whereby a cumulative effect adjustment is recorded to retained earnings as of the date of initial application, if needed. In preparing for adoption, the Company has evaluated the terms, conditions and performance obligations under our existing contracts with customers. The Company does not expect to have a cumulative adjustment to retained earnings and does not anticipate that the new standard will have a material impact on its financial condition, results of operations or cash flows. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (“ASU 2016-15”). The amendment addresses several specific cash flow issues with the objective of reducing the diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. As the Company qualifies as an emerging growth company, this standard will be effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted. The Company does not expect the adoption of this ASU to materially impact its consolidated financial statements or results of operations. In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, a consensus of the FASB Emerging Issues Task Force (“ASU 2016-18”). The amendments require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The amendments in this ASU do not provide a definition of restricted cash or restricted cash equivalents. As the Company qualifies as an emerging growth company, this standard will be effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Company does not expect the adoption of this ASU to materially impact its consolidated financial statements or results of operations. In January 2017, the FASB issued ASU No. 2017-04, “Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”). ASU 2017-04 eliminates Step 2 from the goodwill impairment test. Under the amendments in ASU 2017-04, an entity should recognize an impairment charge for the amount by which the carrying amount of a reporting unit exceeds its fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. This standard will be effective for fiscal years beginning after December 15, 2020. Early adoption is permitted. The Company is currently evaluating the impact the adoption of this guidance will have on its consolidated financial statements and disclosures. In May 2017, the FASB issued ASU No. 2017-09, Compensation - Stock Compensation (Topic 718): (“ASU 2017-09”). ASU 2017-09 provides clarity on the accounting for modifications of stock-based awards. ASU 2017-09 requires adoption on a prospective basis in the annual and interim periods for our fiscal year ending December 31, 2019 for share-based payment awards modified on or after the adoption date. The Company is currently evaluating the impact the adoption of this guidance will have on its consolidated financial statements. In September 2017, the FASB issued ASU No. 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842). This ASU adds Securities and Exchange Commission (“SEC”) paragraphs pursuant to the SEC Staff Announcement at the July 20, 2017 Emerging Issues Task Force (EITF) meeting. The July announcement addresses Transition Related to Accounting Standards Updates No. 2014-09, Revenue from Contracts with Customers (Topic 606), and No. 2016-02, Leases (Topic 842). This update also supersedes SEC paragraphs pursuant to the rescission of SEC Staff Announcement, “Accounting for Management Fees Based on a Formula,” effective upon the initial adoption of Topic 606, Revenue from Contracts with Customers, and SEC Staff Announcement, “Lessor Consideration of Third-Party Value Guarantees,” effective upon the initial adoption of Topic 842, Leases. The amendments in this update also rescind three SEC Observer Comments effective upon the initial adoption of Topic 842. One SEC Staff Observer comment is being moved to Topic 842. As the Company qualifies as an emerging growth company, this standard is required to be implemented effective January 1, 2019. The Company does not believe the impact of of this guidance will have a material impact on the financial statements. In November 2017, the FASB issued ASU 2017-14, Income Statement—Reporting Comprehensive Income (Topic 220), Revenue Recognition (Topic 605), and Revenue from Contracts with Customers (Topic 606), which amends certain aspects of the new revenue recognition standard. As the Company qualifies as an emerging growth company, this standard will be effective for fiscal years beginning after December 15, 2018. The Company has evaluated the impact of these ASUs, and has concluded that it will not materially impact the financial statements.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Schedule of Revenue Recognized of Finance and Insurance Revenues	The Company recognized finance and insurance revenues, net of chargebacks, which is included in other revenue as follows: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Gross finance and insurance revenues $ 27,926 $ 7,483 $ 32,509 Chargebacks (2,338 ) (622 ) (2,661 ) Net Finance Revenue $ 25,588 $ 6,861 $ 29,848
Summary of Net Income (Loss) Attribute to Common Stockholders	The following table summarizes net loss attributable to common stockholders used in the calculation of basic and diluted loss per common share: Successor March 15, 2018 to December 31, 2018 (Dollars in thousands - except per share amounts) Distributed earning allocated to common stock $ - Undistributed loss allocated to common stock (9,857 ) Net loss allocated to common stock (9,857 ) Net loss allocated to participating securities - Net loss allocated to common stock and participating securities $ (9,857 ) Weighted average shares outstanding for basic earning per common share 9,668,250 Dilutive effect of warrants and options - Weighted average shares outstanding for diluted earnings per share computation 9,668,250 Basic loss per common share $ (1.02 ) Diluted loss per common share $ (1.02 )
Schedule of Denominator of Basic and Dilutive Earnings Per Share	During the Successor Period from March 15, 2018 to December 31, 2018, the denominator of the basic and dilutive EPS was calculated as follows: March 15, 2018 to December 31, 2018 Weighted average outstanding common shares 8,471,608 Weighted average shares held in escrow (142,857 ) Weighted average prefunded warrants 1,339,499 Weighted shares outstanding - basic and diluted 9,668,250
Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share	For the Successor period, the following common stock equivalent shares were excluded from the computation of the diluted loss per share, since their inclusion would have been anti-dilutive: March 15, 2018 to December 31, 2018 Shares underlying Series A Convertible Preferred Stock 5,962,733 Shares underlying warrants 4,677,458 Stock options 3,658,421 Shares underlying unit purchase options 657,142 Share equivalents excluded from EPS 14,955,754
Schedule of Geographic Concentration Risk Percentage	Revenues generated by customers of the Florida location and the Colorado locations, which generate greater than 10% of revenues, were as follows: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Florida 71 % 81 % 77 % Colorado 19 % 11 % 15 %

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Schedule of Fair Value of Assets Acquired and Liabilities Assumed	The Company accounted for the Mergers as a business combination using the purchase method of accounting. As a result, the Company determined its allocation (which are subject to potential settlements of contingencies that the Company does not expect to be material) of the fair value of the assets acquired and the liabilities assumed of the Predecessor as follows: Cash $ 9,188 Receivables 14,768 Inventories 124,354 Prepaid expenses and other 4,754 Property and equipment 73,642 Intangible assets 68,200 Other assets 200 Total assets acquired 295,106 Accounts payable, accrued expenses and other current liabilities 26,988 Floor plan notes payable 95,663 Financing liability 56,000 Deferred tax liability 20,491 Long-term debt 8,781 Total liabilities assumed 207,923 Net assets acquired $ 87,183 The Company accounted for the asset purchase agreements as business combinations using the purchase method of accounting as it was determined that Shorewood RV Center and Tennessee RV both constituted a business. As a result, the Company determined its preliminary allocation of the fair value of the assets acquired and the liabilities assumed as follows for these dealerships: Inventories $ 23,530 Accounts receivable and prepaid expenses 388 Property and equipment 6,175 Intangible assets 4,610 Total assets acquired 34,703 Accounts payable, accrued expenses and other current liabilities 698 Floor plan notes payable 21,163 Total liabilities assumed 21,861 Net assets acquired $ 12,842
Schedule of Fair Value of Consideration Paid	The fair value of the consideration paid was as follows: Purchase Price: Cash consideration paid $ 86,178 Common stock issued to former stockholders, option holders, and bonus receipients of Lazy Days' R.V. Center, Inc. 29,400 $ 115,578 The fair value of consideration paid was as follows: Purchase Price: Cash consideration paid $ 15,300 Amounts due to former owners 89 Note payable issued to former owners 5,820 $ 21,209
Schedule of Goodwill Associated with Merger	Goodwill associated with the Mergers is detailed below: As of March 15, 2018 Total consideration $ 115,578 Less net assets acquired $ 87,183 Goodwill $ 28,395 Goodwill associated with the transaction is detailed below: Total consideration $ 21,209 Less net assets acquired $ 12,842 Goodwill $ 8,367
Schedule of Identifiable Intangible Assets Acquired	The following table summarizes the Company’s allocation of the purchase price to the identifiable intangible assets acquired as of the date of the closing of the Mergers. Gross Asset Amount at Acquisition Date Weighted Average Amortization Period in Years Trade Names, Service Marks and Domain Names $ 30,100 Indefinite Customer Lists $ 9,100 12 years Dealer Agreements $ 29,000 12 Years Total intangible assets $ 68,200 The following table summarizes the Company’s preliminary allocation of the purchase price to the identifiable intangible assets acquired as of the date of the closing. Gross Asset Amount at Acquisition Date Weighted Average Amortization Period in Years Customer Lists $ 210 7-8 years Dealer Agreements $ 4,400 7-8 years
Schedule of Pro Forma Financial Information	The following unaudited pro forma financial information summarizes the combined results of operations for the Company as though the Mergers and the purchase of Shorewood RV Center and Tennessee RV had been consummated on January 1, 2017. For the year ended December 31, 2018 2017 Revenue $ 663,878 $ 675,811 Income before income taxes $ 6,890 $ 13,722 Net income $ 2,715 $ 8,567

Receivables, Net (Tables)

Receivables, Net (Tables)	12 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
Schedule of Receivables	Receivables consist of the following: Successor Predecessor As of As of December 31, 2018 December 31, 2017 Contracts in transit and vehicle receivables $ 12,291 $ 15,528 Manufacturer receivables 3,823 3,555 Finance and other receivables 1,540 1,841 17,654 20,924 Less: Allowance for doubtful accounts (687 ) (1,013 ) $ 16,967 $ 19,911

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following: Successor Predecessor As of As of December 31, 2018 December 31, 2017 New recreational vehicles $ 129,361 $ 89,668 Pre-owned recreational vehicles 34,905 31,378 Parts, accessories and other 4,387 5,054 168,653 126,100 Less: excess of current cost over LIFO (1,275 ) (11,930 ) $ 167,378 $ 114,170

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consist of the following: Successor Predecessor As of As of December 31, 2018 December 31, 2017 Land $ 15,555 $ 10,366 Building and improvments including leasehold improvements 55,761 41,890 Furniture and equipment 5,044 14,753 Company vehicles and rental units 4,856 3,612 Construction in progress 2,359 396 83,575 71,017 Less: Accumulated depreciation and amortization (5,532 ) (25,348 ) $ 78,043 $ 45,669
Schedule of Depreciation and Amortization	Depreciation and amortization expense is set forth in the table below: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Depreciation and amortization $ 5,583 $ 1,058 $ 5,286

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Accumulated Amortization	Intangible assets and the related accumulated amortization are summarized as follows: Successor Predecessor As of December 31, 2018 As of December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Asset Value Gross Carrying Amount Accumulated Amortization Net Asset Value Amortizable intangible assets: Manufacturer relationships $ 33,400 $ 2,015 $ 31,385 $ 11,100 $ 3,238 $ 7,862 Customer relationships 9,310 606 8,704 1,300 1,300 - 42,710 2,621 40,089 12,400 4,538 7,862 Non-amortizable intangible assets: Trade names and trademarks 30,100 - 30,100 18,000 - 18,000 $ 72,810 $ 2,621 $ 70,189 $ 30,400 $ 4,538 $ 25,862
Schedule of Amortization Expense	Amortization expense is set forth in the table below: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Amortization $ 2,621 $ 154 $ 744
Schedule of Estimated Future Amortization	Estimated future amortization expense is as follows: Years ending 2019 $ 3,811 2020 3,811 2021 3,811 2022 3,811 2023 3,811 Thereafter 21,034 $ 40,089

Financing Liability (Tables)

Financing Liability (Tables)	12 Months Ended
	Dec. 31, 2018
Leases [Abstract]
Schedule of Financing Liability	The financing liabilities, net of debt discount, is summarized as follows: Successor Predecessor As of As of December 31, December 31, 2018 2017 Financing liability $ 61,324 $ 55,158 Debt discount (77 ) (883 ) Financing liability, net of debt discount 61,247 54,275 Less: current portion 714 595 Financing liability, non-current portion $ 60,533 $ 53,680
Schedule of Future Minimum Payments of Sale Leaseback Transactions	The future minimum payments required by the arrangements are as follows: Total Years ending December 31, Principal Interest Payment 2019 $ 714 $ 4,488 $ 5,202 2020 878 4,430 5,308 2021 1,055 4,360 5,415 2022 1,247 4,277 5,524 2023 1,455 4,178 5,633 Thereafter 43,194 35,533 78,727 $ 48,543 $ 57,266 $ 105,809

Accounts Payable, Accrued Exp_2

Accounts Payable, Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2018
Payables and Accruals [Abstract]
Schedule of Accounts Payable, Accrued Expenses and Other Current Liabilities	Accounts payable, accrued expenses and other current liabilities consist of the following: Successor Predecessor As of As of December 31, 2018 December 31, 2017 Accounts payable $ 10,642 $ 12,394 Other accrued expenses 3,577 2,893 Customer deposits 2,511 3,999 Accrued compensation 2,164 3,211 Accrued charge-backs 3,252 2,373 Accrued interest 453 311 Total $ 22,599 $ 25,181

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Floor Plan Notes Payable	The M&T Floor Plan Line of Credit consists of the following as of December 31, 2018: Successor As of December 31, 2018 Floor plan notes payable, gross $ 143,885 Debt discount (416 ) Floor plan notes payable, net of debt discount $ 143,469 The floor plan line of credit consists of the following as of December 31, 2017: Predecessor As of December 31, 2017 Floor plan notes payable, gross $ 105,207 Debt discount (231 ) Floor plan notes payable, net of debt discount $ 104,976
Schedule of Long Term Debt	Long-term debt consists of the following as of December 31, 2018: Successor As of December 31, 2018 Gross Principal Amount Debt Discount Total Debt, Net of Debt Discount Term loan $ 17,825 $ (42 ) $ 17,783 Acquisition notes payable (See Note 3) 5,638 - 5,638 Total long-term debt 23,463 (42 ) 23,421 Less: current portion 4,408 - 4,408 Long term debt, non-current $ 19,055 $ (42 ) $ 19,013 The principal balance on the Term Loan was repaid on March 15, 2018 when the Company switched lenders to M&T Bank. Predecessor As of December 31, 2017 Gross Principal Amount Debt Discount Total Debt, Net of Debt Discount Term loan $ 9,130 $ (65 ) $ 9,065 Capital lease obligation 12 - 12 Total long-term debt 9,142 (65 ) 9,077 Less: current portion 1,870 - 1,870 Long term debt, non-current $ 7,272 $ (65 ) $ 7,207
Schedule of Future Maturities of Long Term Debt	Future maturities of long term debt are as follows: Years ending December 31, 2019 $ 4,408 2020 4,484 2021 13,477 2022 1,094 Total $ 23,463

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense	The components of the Company’s income tax expense are as follows: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Current: Federal $ 3,483 $ 85 $ 5,253 State 609 3 862 4,092 88 6,115 Deferred: Federal (1,738 ) 460 (859 ) State (36 ) 170 (171 ) (1,774 ) 630 (1,030 ) Income tax expense $ 2,318 $ 718 $ 5,085
Schedule of Income Taxes Calculated Using Statutory Federal Income Tax Rate	A reconciliation of income taxes calculated using the statutory federal income tax rate (21% in 2018 and 34% in 2017) to the Company’s income tax expense is as follows: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Amount % Amount % Amount % Income taxes at statutory rate $ (59 ) 21.0 % $ 635 21.0 % $ 4,540 34.0 % Non-deductible expense 35 -12.4 % 10 0.3 % 48 0.4 % State income taxes, net of federal tax effect 500 -177.4 % 110 3.6 % 450 3.4 % Transaction costs 623 -221.3 % 578 18.9 % - 0.0 % Stock-based compensation and officer compensation 1,248 -442.7 % (241 ) -7.9 % - 0.0 % Long-term incentive plan - 0.0 % (412 ) -13.5 % - 0.0 % Effect of increase in statutory rate for current year - 0.0 % - 0.0 % 80 0.6 % Tax rate adjustments - 0.0 % - 0.0 % (12 ) -0.1 % Other credits and changes in estimate and true ups (29 ) 10.6 % 38 1.3 % (21 ) -0.3 % Income tax expense $ 2,318 -822.2 % $ 718 23.7 % $ 5,085 38.0 %
Schedule of Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities were as follows: Successor Predecessor As of As of December 31, 2018 December 31, 2017 Deferred tax assets: Accounts receivable $ 173 $ 253 Accrued charge-backs 821 594 Other accrued liabilities 407 424 Goodwill - 274 Financing liability 15,463 13,574 Transaction costs - 579 Stock based compensation 676 165 Other, net 192 215 17,732 16,078 Deferred tax liabilities: Prepaid expenses (370 ) (202 ) Goodwill (115 ) - Inventories (4,939 ) (1,531 ) Property and equipment (16,027 ) (9,178 ) Intangible assets (14,998 ) (5,023 ) (36,449 ) (15,934 ) Net deferred tax (liabilities)/assets $ (18,717 ) $ 144

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Rent Expense	Rent expense associated with operating leases was as follows: Successor Predecessor March 15, 2018 to December 31, 2018 January 1, 2018 to March 14, 2018 January 1, 2017 to December 31, 2017 Rent expense $ 2,426 $ 626 $ 3,026
Schedule of Future Minimum Rent Payments Under Operating Leases	Future minimum rent payments under operating leases are as follows: Years ending December 31, 2019 $ 3,178 2020 2,683 2021 2,428 2022 740 2023 720 Thereafter 3,437 Total $ 13,186

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Schedule of Warrants Activity	The Company had the following activity related to shares underlying warrants: Shares Underlying Warrants Weighted Average Exercise Price Warrants outstanding March 15, 2018 - $ - Granted 4,677,458 $ 11.50 Cancelled or Expired - $ - Exercised - $ - Warrants outstanding December 31, 2018 4,677,458 $ 11.50
Schedule of Stock Option Activity	Stock option activity is summarized below: Shares Underlying Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Options outstanding at March 15, 2018 - $- Granted 4,271,128 $ 11.10 Cancelled or terminated (612,707 ) $ 11.08 Exercised - $ - Options outstanding at December 31, 2018 3,658,421 $ 11.10 4.2 $ - Options vested at December 31, 2018 - $ - - $ - A summary of the option activity during the year ended December 31, 2017 is presented below: Shares Underlying Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Options outstanding at January 1, 2017 75,561 $ 98.69 Granted 283,333 26.00 Cancelled or terminated (75,561 ) 98.69 Exercised - - Options outstanding at December 31, 2017 283,333 $ 22.77 (1) 9.2 $ - Options vested at December 31, 2017 - $ - - $ - (1) In April 2017, options for the purchase of 216,667 common shares were modified such that the exercise price was reduced from $26.00 per share to $21.77 per share (see Note 14), reducing the weighted average exercise price from $26.00 per share to $22.77 per share.
Schedule of Grant Date Value of Option Granted	The grant date value of options granted during year ended December 31, 2017 was determined using the Black Scholes method with the following assumptions used: For the Year Ended December 31, 2017 Risk free interest rate 1.90% - 2.11 % Expected term (years) 6.17 - 6.25 Expected volatility 36 % Expected dividends 0.00 %

Significant Accounting Polici_4

Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended	14 Months Ended
	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2017	Mar. 14, 2018
Successor [Member]
FDIC insured amount		$ 250
Cash equivalents
Accrued charge-backs		3,252
LIFO inventory value exceeds		1,276
Impairment of intangible assets		0
Amortization of debt discount		377
Impairment of long-lived assets
Advertising and promotion costs		$ 8,663
Successor [Member] | Vendor 1 [Member]
Concentration risk, percentage		30.50%
Successor [Member] | Vendor 2 [Member]
Concentration risk, percentage		27.40%
Successor [Member] | Vendor 3 [Member]
Concentration risk, percentage		17.30%
Successor [Member] | Vendor 4 [Member]
Concentration risk, percentage		16.80%
Successor [Member] | Minimum [Member]
Goodwill and intangible assets likelihood, percentage		50.00%
Successor [Member] | Minimum [Member] | Manufacturer and Customer Relationships [Member]
Intangible assets useful life		7 years
Successor [Member] | Maximum [Member] | Manufacturer and Customer Relationships [Member]
Intangible assets useful life		12 years
Successor [Member] | Building and Improvements [Member] | Minimum [Member]
Property, plant and equipment, useful life		2 years
Successor [Member] | Building and Improvements [Member] | Maximum [Member]
Property, plant and equipment, useful life		26 years
Successor [Member] | Vehicles and Equipment [Member] | Minimum [Member]
Property, plant and equipment, useful life		2 years
Successor [Member] | Vehicles and Equipment [Member] | Maximum [Member]
Property, plant and equipment, useful life		12 years
Successor [Member] | Shipping and Handling [Member]
Shipping and handling included as a component of revenue		$ 1,896
Predecessor [Member]
Cash equivalents
Accrued charge-backs			2,373
LIFO inventory value exceeds			11,930
Amortization of debt discount	$ 136		371
Impairment of long-lived assets
Advertising and promotion costs	$ 2,624		$ 11,027
Predecessor [Member] | Vendor 1 [Member]
Concentration risk, percentage	36.10%		28.90%
Predecessor [Member] | Vendor 2 [Member]
Concentration risk, percentage	21.40%		27.00%
Predecessor [Member] | Vendor 3 [Member]
Concentration risk, percentage	18.20%		21.30%
Predecessor [Member] | Vendor 4 [Member]
Concentration risk, percentage	16.10%		15.00%
Predecessor [Member] | Customer Relationships [Member]
Fully amortized and net carrying value			$ 0
Predecessor [Member] | Minimum [Member] | Manufacturer Relationships [Member]
Intangible assets useful life				13 years
Predecessor [Member] | Maximum [Member] | Manufacturer Relationships [Member]
Intangible assets useful life				18 years
Predecessor [Member] | Building and Improvements [Member] | Minimum [Member]
Property, plant and equipment, useful life				15 years
Predecessor [Member] | Building and Improvements [Member] | Maximum [Member]
Property, plant and equipment, useful life				20 years
Predecessor [Member] | Vehicles and Equipment [Member] | Minimum [Member]
Property, plant and equipment, useful life				2 years
Predecessor [Member] | Vehicles and Equipment [Member] | Maximum [Member]
Property, plant and equipment, useful life				7 years
Predecessor [Member] | Shipping and Handling [Member]
Shipping and handling included as a component of revenue	$ 603		$ 2,760

Significant Accounting Polici_5

Significant Accounting Policies - Schedule of Revenue Recognized of Finance and Insurance Revenues (Details) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Gross finance and insurance revenues		$ 27,926
Chargebacks		(2,338)
Net Finance Revenue		$ 25,588
Predecessor [Member]
Gross finance and insurance revenues	$ 7,483		$ 32,509
Chargebacks	(622)		(2,661)
Net Finance Revenue	$ 6,861		$ 29,848

Significant Accounting Polici_6

Significant Accounting Policies - Summary of Net Income (Loss) Attribute to Common Stockholders (Details) - Successor [Member] $ / shares in Units, $ in Thousands	10 Months Ended
	Dec. 31, 2018USD ($)$ / sharesshares
Distributed earning allocated to common stock
Undistributed loss allocated to common stock	(9,857)
Net loss allocated to common stock	(9,857)
Net loss allocated to participating securities
Net loss allocated to common stock and participating securities	$ (9,857)
Weighted average shares outstanding for basic earning per common share | shares	9,668,250
Dilutive effect of warrants and options | shares
Weighted average shares outstanding for diluted earnings per share computation | shares	9,668,250
Basic loss per common share | $ / shares	$ (1.02)
Diluted loss per common share | $ / shares	$ (1.02)

Significant Accounting Polici_7

Significant Accounting Policies - Schedule of Denominator of Basic and Dilutive Earnings Per Share (Details) - Successor [Member]	10 Months Ended
	Dec. 31, 2018shares
Weighted average outstanding common shares	8,471,608
Weighted average shares held in escrow	(142,857)
Weighted average prefunded warrants	1,339,499
Weighted shares outstanding - basic and diluted	9,668,250

Significant Accounting Polici_8

Significant Accounting Policies - Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share (Details) - Successor [Member]	10 Months Ended
	Dec. 31, 2018shares
Share equivalents excluded from EPS	14,955,754
Series A Convertible Preferred Stock [Member]
Share equivalents excluded from EPS	5,962,733
Warrant [Member]
Share equivalents excluded from EPS	4,677,458
Stock Options [Member]
Share equivalents excluded from EPS	3,658,421
Shares Underlying Unit Purchase Options [Member]
Share equivalents excluded from EPS	657,142

Significant Accounting Polici_9

Significant Accounting Policies - Schedule of Geographic Concentration Risk Percentage (Details)	2 Months Ended	10 Months Ended	12 Months Ended
	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2017
Successor [Member] | Florida [Member]
Concentration risk percentage		71.00%
Successor [Member] | Colorado [Member]
Concentration risk percentage		19.00%
Predecessor [Member] | Florida [Member]
Concentration risk percentage			77.00%
Predecessor [Member] | Florida [Member]
Concentration risk percentage	81.00%
Predecessor [Member] | Colorado [Member]
Concentration risk percentage	11.00%		15.00%

Business Combinations (Details

Business Combinations (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Dec. 06, 2018	Aug. 07, 2018	Mar. 16, 2018	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Settlement of working capital						$ 563
Successor [Member]
Cash payment in an acquisition					$ 101,478
Direct transaction costs					2,730
Revenue related to acquisitions					9,000
Net loss prior to income taxes related to acquisitions					100
Total goodwill, deductible for tax purposes					$ 15,453	$ 15,453
Predecessor [Member]
Cash payment in an acquisition			$ 86,178
Direct transaction costs				$ 381
Andina Acquisition Corp II [Member]
Common stock, par value			$ 10.29
Andina Acquisition Corp II [Member] | Warrant [Member]
Number of shares issued for the period			4,310,000
Andina Acquisition Corp II [Member] | IPO [Member]
Number of shares issued for the period			4,310,000
Shorewood RV Center [Member]
Debt instrument, maturity date		Aug. 7, 2021
Principal amount		$ 52
Debt instrument, interest rate		4.75%
Tennesse RV [Member]
Debt instrument, maturity date	Dec. 6, 2022
Principal amount	$ 94
Debt instrument, interest rate	5.00%
Merger Agreement [Member] | Lazydays R.V, Center Inc [Member]
Number of shares issued for part of the purchase price			2,857,189
Cash payment in an acquisition			$ 86,741
Merger Agreement [Member] | Andina Acquisition Corp II [Member]
Cash purchase price in business combination, description			(i) each ordinary share of Andina was exchanged for one share of common stock of Holdings ("Holdings Shares"), except that holders of ordinary shares of Andina sold in its initial public offering ("public shares") were entitled to elect instead to receive a pro rata portion of Andina's trust account, as provided in Andina's charter documents, (ii) each Andina IPO right (4,310,000 at March 15, 2018 prior to the Mergers) entitled the holder to receive one-seventh of a Holdings Share and (iii) each Andina warrant (4,310,000 at March 15, 2018) entitled the holder to purchase one-half of one Holdings Share at a price of $11.50 per whole share.
Warrant exercise price			$ 11.50

Business Combinations - Schedul

Business Combinations - Schedule of Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Mar. 16, 2018
Acquisition of Dealership [Member]
Inventories	$ 23,250
Accounts receivable and prepaid expenses	388
Property and equipment	6,175
Intangible assets	4,610
Total assets acquired	34,703
Accounts payable, accrued expenses and other current liabilities	698
Floor plan notes payable	21,163
Total liabilities assumed	21,861
Net assets acquired	$ 12,842
Predecessor [Member]
Cash		$ 9,188
Receivables		14,768
Inventories		124,354
Prepaid expenses and other		4,754
Property and equipment		73,642
Intangible assets		68,200
Other assets		200
Total assets acquired		295,106
Accounts payable, accrued expenses and other current liabilities		26,988
Floor plan notes payable		95,663
Financing liability		56,000
Deferred tax liability		20,491
Long-term debt		8,781
Total liabilities assumed		207,923
Net assets acquired		$ 87,183

Business Combinations - Sched_2

Business Combinations - Schedule of Fair Value of Consideration Paid (Details) - USD ($) $ in Thousands	Mar. 16, 2018	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2017
Acquisition of Dealership [Member]
Cash consideration paid			$ 15,300
Amounts due to former owners			89
Note payable issued to former owners			5,820
Total consideration			$ 21,209
Predecessor [Member]
Cash consideration paid	$ 86,178
Common stock issued to former stockholders, option holders, and bonus recipients of Lazy Days' R.V. Center, Inc.	29,400
Total consideration	$ 115,578

Business Combinations - Sched_3

Business Combinations - Schedule of Goodwill Associated with Merger (Details) - USD ($) $ in Thousands	Mar. 16, 2018	Dec. 31, 2018	Dec. 31, 2017
Acquisition of Dealership [Member]
Total consideration		$ 21,209
Less net assets acquired		12,842
Goodwill		$ 8,367
Predecessor [Member]
Total consideration	$ 115,578
Less net assets acquired	87,183
Goodwill	$ 28,395		$ 25,216

Business Combinations - Sched_4

Business Combinations - Schedule of Identifiable Intangible Assets Acquired (Details) - USD ($) $ in Thousands	Mar. 16, 2018	Dec. 31, 2018
Customer Lists [Member] | Acquisition of Dealership [Member]
Intangible Assets, Gross Asset Amount at Acquisition Date		$ 210
Customer Lists [Member] | Acquisition of Dealership [Member] | Minimum [Member]
Intangible Assets, Weighted Average Amortization Period in Years		7 years
Customer Lists [Member] | Acquisition of Dealership [Member] | Maximum [Member]
Intangible Assets, Weighted Average Amortization Period in Years		8 years
Dealer Agreements [Member] | Acquisition of Dealership [Member]
Intangible Assets, Gross Asset Amount at Acquisition Date		$ 4,400
Dealer Agreements [Member] | Acquisition of Dealership [Member] | Minimum [Member]
Intangible Assets, Weighted Average Amortization Period in Years		7 years
Dealer Agreements [Member] | Acquisition of Dealership [Member] | Maximum [Member]
Intangible Assets, Weighted Average Amortization Period in Years		8 years
Predecessor [Member]
Intangible Assets, Gross Asset Amount at Acquisition Date	$ 68,200
Predecessor [Member] | Trade Names, Service Marks and Domain Names [Member]
Intangible Assets, Gross Asset Amount at Acquisition Date	30,100
Predecessor [Member] | Customer Lists [Member]
Intangible Assets, Gross Asset Amount at Acquisition Date	$ 9,100
Intangible Assets, Weighted Average Amortization Period in Years	12 years
Predecessor [Member] | Dealer Agreements [Member]
Intangible Assets, Gross Asset Amount at Acquisition Date	$ 29,000
Intangible Assets, Weighted Average Amortization Period in Years	12 years

Business Combinations - Sched_5

Business Combinations - Schedule of Pro Forma Financial Information (Details) - Acquisition of Dealership [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Revenue	$ 663,878	$ 675,811
Income before income taxes	6,890	13,722
Net income	$ 2,715	$ 8,567

Receivables, Net - Schedule of

Receivables, Net - Schedule of Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Receivables, gross	$ 17,654
Less: Allowance for doubtful accounts	(687)
Receivables, net	16,967
Successor [Member] | Contracts in Transit and Vehicle Receivables [Member]
Receivables, gross	12,291
Successor [Member] | Manufacturer Receivables [Member]
Receivables, gross	3,823
Successor [Member] | Finance and Other Receivables [Member]
Receivables, gross	$ 1,540
Predecessor [Member]
Receivables, gross		$ 20,924
Less: Allowance for doubtful accounts		(1,013)
Receivables, net		19,911
Predecessor [Member] | Contracts in Transit and Vehicle Receivables [Member]
Receivables, gross		15,528
Predecessor [Member] | Manufacturer Receivables [Member]
Receivables, gross		3,555
Predecessor [Member] | Finance and Other Receivables [Member]
Receivables, gross		$ 1,841

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Inventories, gross	$ 168,653
Less: excess of current cost over LIFO	(1,275)
Inventories, Net	167,378
Predecessor [Member]
Inventories, gross		$ 126,100
Less: excess of current cost over LIFO		(11,930)
Inventories, Net		114,170
New Recreational Vehicles [Member] | Successor [Member]
Inventories, gross	129,361
New Recreational Vehicles [Member] | Predecessor [Member]
Inventories, gross		89,668
Pre-owned Recreational Vehicles [Member] | Successor [Member]
Inventories, gross	34,905
Pre-owned Recreational Vehicles [Member] | Predecessor [Member]
Inventories, gross		31,378
Parts, Accessories and Other [Member] | Successor [Member]
Inventories, gross	$ 4,387
Parts, Accessories and Other [Member] | Predecessor [Member]
Inventories, gross		$ 5,054

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Property and equipment, gross	$ 83,575
Less: Accumulated depreciation and amortization	(5,532)
Property and equipment, net	78,043
Successor [Member] | Land [Member]
Property and equipment, gross	15,555
Successor [Member] | Building and Improvements Including Leasehold Improvements [Member]
Property and equipment, gross	55,761
Successor [Member] | Furniture and Equipment [Member]
Property and equipment, gross	5,044
Successor [Member] | Company Vehicles and Rental Units [Member]
Property and equipment, gross	4,856
Successor [Member] | Construction in Progress [Member]
Property and equipment, gross	$ 2,359
Predecessor [Member]
Property and equipment, gross		$ 71,017
Less: Accumulated depreciation and amortization		(25,348)
Property and equipment, net		45,669
Predecessor [Member] | Land [Member]
Property and equipment, gross		10,366
Predecessor [Member] | Building and Improvements Including Leasehold Improvements [Member]
Property and equipment, gross		41,890
Predecessor [Member] | Furniture and Equipment [Member]
Property and equipment, gross		14,753
Predecessor [Member] | Company Vehicles and Rental Units [Member]
Property and equipment, gross		3,612
Predecessor [Member] | Construction in Progress [Member]
Property and equipment, gross		$ 396

Property and Equipment, Net -_2

Property and Equipment, Net - Schedule of Depreciation and Amortization (Details) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Depreciation and amortization		$ 5,583
Predecessor [Member]
Depreciation and amortization	$ 1,058		$ 5,286

Intangible Assets (Details Narr

Intangible Assets (Details Narrative)	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Weighted average remaining amortization period	10 years 9 months 18 days

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets and Accumulated Amortization (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Net Asset Value	$ 70,189
Predecessor [Member]
Net Asset Value		$ 25,862
Manufacturer Relationships [Member] | Successor [Member]
Gross Carrying Amount	33,400
Accumulated Amortization	2,015
Net Asset Value	31,385
Manufacturer Relationships [Member] | Predecessor [Member]
Gross Carrying Amount		11,100
Accumulated Amortization		3,238
Net Asset Value		7,862
Customer Relationships [Member] | Successor [Member]
Gross Carrying Amount	9,310
Accumulated Amortization	606
Net Asset Value	8,704
Customer Relationships [Member] | Predecessor [Member]
Gross Carrying Amount		1,300
Accumulated Amortization		1,300
Net Asset Value
Amortizable Intangible Assets [Member] | Successor [Member]
Gross Carrying Amount	42,710
Accumulated Amortization	2,621
Net Asset Value	40,089
Amortizable Intangible Assets [Member] | Predecessor [Member]
Gross Carrying Amount		12,400
Accumulated Amortization		4,538
Net Asset Value		7,862
Trade Names and Trademarks [Member] | Successor [Member]
Gross Carrying Amount	30,100
Accumulated Amortization
Net Asset Value	30,100
Trade Names and Trademarks [Member] | Predecessor [Member]
Gross Carrying Amount		18,000
Accumulated Amortization
Net Asset Value		18,000
Non-amortizable Intangible Assets [Member] | Successor [Member]
Gross Carrying Amount	72,810
Accumulated Amortization	2,621
Net Asset Value	$ 70,189
Non-amortizable Intangible Assets [Member] | Predecessor [Member]
Gross Carrying Amount		30,400
Accumulated Amortization		4,538
Net Asset Value		$ 25,862

Intangible Assets - Schedule _2

Intangible Assets - Schedule of Amortization Expense (Details) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Amortization		$ 2,621
Predecessor [Member]
Amortization	$ 154		$ 744

Intangible Assets - Schedule _3

Intangible Assets - Schedule of Estimated Future Amortization (Details) - Successor [Member] $ in Thousands	Dec. 31, 2018USD ($)
2019	$ 3,811
2020	3,811
2021	3,811
2022	3,811
2023	3,811
Thereafter	21,034
Finite lived intangible assets, net	$ 40,089

Financing Liability (Details Na

Financing Liability (Details Narrative) - USD ($) $ in Thousands	Aug. 07, 2018	Dec. 23, 2015	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2017
Predecessor [Member]
Proceeds from sale of land, building and improvements		$ 56,000
Lease term		20 years
Lease renewal term		10 years
Lease implied interest rate		7.30%
Financing liability residual		$ 11,000
Finance liability, interest paid			$ 1,020		$ 4,104
Finance liability, principal payments			$ 144		$ 465
Successor [Member]
Proceeds from sale of land, building and improvements	$ 5,350
Lease term	20 years
Lease renewal term	10 years
Lease implied interest rate	7.90%
Financing liability residual	$ 1,780
Amount drawn for improvements				$ 234
Percentage of outstanding, multiplier of advance				8.00%
Finance liability, interest paid				$ 3,236
Finance liability, principal payments				430
Successor [Member] | September 30, 2019 [Member] | Maximum [Member]
Total availability for improvement funding from lessor				$ 5,000

Financing Liability - Schedule

Financing Liability - Schedule of Financing Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Financing liability	$ 61,324
Debt discount	(77)
Financing liability, net of debt discount	61,247
Less: current portion	714
Financing liability, non-current portion	$ 60,533
Predecessor [Member]
Financing liability		$ 55,158
Debt discount		(883)
Financing liability, net of debt discount		54,275
Less: current portion		595
Financing liability, non-current portion		$ 53,680

Financing Liability - Schedul_2

Financing Liability - Schedule of Future Minimum Payments of Sale Leaseback Transactions (Details) $ in Thousands	Dec. 31, 2018USD ($)
2019	$ 5,202
2020	5,308
2021	5,415
2022	5,524
2023	5,633
Thereafter	78,727
Future minimum payments due	105,809
Principal [Member]
2019	714
2020	878
2021	1,055
2022	1,247
2023	1,455
Thereafter	43,194
Future minimum payments due	48,543
Interest [Member]
2019	4,488
2020	4,430
2021	4,360
2022	4,277
2023	4,178
Thereafter	35,533
Future minimum payments due	$ 57,266

Accounts Payable, Accrued Exp_3

Accounts Payable, Accrued Expenses and Other Current Liabilities - Schedule of Accounts Payable, Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Accounts payable	$ 10,642
Other accrued expenses	3,577
Customer deposits	2,511
Accrued compensation	2,164
Accrued charge-backs	3,252
Accrued interest	453
Total	$ 22,599
Predecessor [Member]
Accounts payable		$ 12,394
Other accrued expenses		2,893
Customer deposits		3,999
Accrued compensation		3,211
Accrued charge-backs		2,373
Accrued interest		311
Total		$ 25,181

Debt (Details Narrative)

Debt (Details Narrative) - USD ($) $ in Thousands	Mar. 16, 2018	Feb. 27, 2017	Nov. 18, 2015	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Nov. 18, 2018
Successor [Member]
Repayments of lines of credit
Repayments under long term debt with Bank of America					8,820
Successor [Member] | M&T Facility [Member]
Line of credit maximum borrowing capacity	$ 200,000
Line of credit facility, expiration date	Mar. 15, 2021
Maximum amount of cash dividends					3,486	$ 3,486
Successor [Member] | BOA Floor Plan [Member]
Repayments of lines of credit	$ 96,740
Successor [Member] | BOA Term Loan with M&T Facility [Member]
Repayments under long term debt with Bank of America	8,820
Successor [Member] | M&T Floor Plan Line of Credit [Member]
Line of credit maximum borrowing capacity	$ 175,000
Line of credit rate description	The Base Rate is defined in the agreement as the highest of M&T's prime rate, the Federal Funds rate plus 0.50% or one-month LIBOR plus 1.00%.					The $175,000 M&T Floor Plan Line of Credit may be used to finance new vehicle inventory, but only $45,000 may be used to finance pre-owned vehicle inventory and $4,500 may be used to finance rental units. Principal becomes due upon the sale of the related vehicle.
Maximum draw down for rental units	$ 4,500
Line of credit commitments percentage	0.15%
Successor [Member] | M&T Floor Plan Line of Credit [Member] | Vehicle [Member]
Average outstanding borrowings					$ 103,981
Interest rate					4.52238%	4.52238%
Interest expense					$ 4,265
Successor [Member] | M&T Floor Plan Line of Credit [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Percentage of leverage ratio	2.00%
Successor [Member] | M&T Floor Plan Line of Credit [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Percentage of leverage ratio	2.30%
Successor [Member] | M&T Floor Plan Line of Credit [Member] | Base Rate [Member] | Minimum [Member]
Percentage of leverage ratio	1.00%
Successor [Member] | M&T Floor Plan Line of Credit [Member] | Base Rate [Member] | Maximum [Member]
Percentage of leverage ratio	1.30%
Successor [Member] | M&T Floor Plan Line of Credit [Member] | Pre-owned Vehicle Inventory [Member]
Line of credit maximum borrowing capacity	$ 45,000
Successor [Member] | M&T Term Loan [Member]
Interest rate					4.5625%	4.5625%
Term loan	20,000
Repayments of loan monthly installments	$ 242
Debt instrument maturity date	Mar. 15, 2021
Principal balloon payment	$ 11,300
Successor [Member] | M&T Term Loan [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Percentage of leverage ratio	2.25%
Successor [Member] | M&T Term Loan [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Percentage of leverage ratio	3.00%
Successor [Member] | M&T Term Loan [Member] | Base Rate [Member] | Minimum [Member]
Percentage of leverage ratio	1.25%
Successor [Member] | M&T Term Loan [Member] | Base Rate [Member] | Maximum [Member]
Percentage of leverage ratio	2.00%
Successor [Member] | M&T Revolver [Member]
Line of credit maximum borrowing capacity	$ 5,000
Outstanding letters of credit					$ 715	$ 715
Letter of credit sublimit	$ 1,000
Line of credit, available amount					$ 4,285	$ 4,285
Successor [Member] | M&T Revolver [Member] | Minimum [Member]
Line of credit commitments percentage	0.25%
Successor [Member] | M&T Revolver [Member] | Maximum [Member]
Line of credit commitments percentage	0.50%
Successor [Member] | M&T Revolver [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Percentage of leverage ratio	2.25%
Successor [Member] | M&T Revolver [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Percentage of leverage ratio	3.00%
Successor [Member] | M&T Revolver [Member] | Base Rate [Member] | Minimum [Member]
Percentage of leverage ratio	1.25%
Successor [Member] | M&T Revolver [Member] | Base Rate [Member] | Maximum [Member]
Percentage of leverage ratio	2.00%
Predecessor [Member]
Repayments of lines of credit							$ 3,000
Repayments under long term debt with Bank of America				$ 310			1,858
Predecessor [Member] | Before Amentment [Member]
Line of credit maximum borrowing capacity		$ 120,000
Predecessor [Member] | After Amendment [Member]
Line of credit maximum borrowing capacity		140,000
Predecessor [Member] | BOA Amended Floor Plan [Member] | New Vehicle Inventory [Member]
Line of credit maximum borrowing capacity		40,000
Floor plan notes payable, gross							$ 105,207
Predecessor [Member] | BOA Amended Floor Plan [Member] | Pre-owned Vehicle Inventory [Member]
Maximum draw down for rental units		$ 5,000
Predecessor [Member] | BOA Amended Floor Plan [Member] | London Interbank Offered Rate (LIBOR) [Member]
Line of credit facility, expiration date								Nov. 18, 2018
Percentage of leverage ratio							3.63%	2.25%
Predecessor [Member] | BOA Amended Floor Plan [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Percentage of leverage ratio							2.25%
Predecessor [Member] | BOA Amended Floor Plan [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Percentage of leverage ratio							3.25%
Predecessor [Member] | BOA Credit Agreement [Member]
Line of credit rate description			The first of two facilities under the BOA Credit Agreement was a $13,000 term note payable ("Term Loan") which was collateralized by accounts receivable, inventory and equipment.
Repayments of loan monthly installments			$ 155
Debt instrument maturity date			Mar. 15, 2018
Line of credit, commitment amunt			$ 20,000
Predecessor [Member] | BOA Credit Agreement Term Loan One [Member]
Line of credit maximum borrowing capacity			$ 13,000
Predecessor [Member] | BOA Credit Agreement Term Loan One [Member] | London Interbank Offered Rate (LIBOR) [Member]
Percentage of leverage ratio			3.50%				4.84%
Predecessor [Member] | BOA Credit Agreement Revolving Line of Credit [Member]
Line of credit maximum borrowing capacity			$ 7,000
Outstanding line of credit							$ 0
Predecessor [Member] | BOA Credit Agreement Revolving Line of Credit [Member] | London Interbank Offered Rate (LIBOR) [Member]
Line of credit rate description			The second of the two facilities under the BOA Credit Agreement was a $7,000 revolving line of credit.
Percentage of leverage ratio			3.50%

Debt - Schedule of Floor Plan N

Debt - Schedule of Floor Plan Notes Payable (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Debt discount	$ (42)
Floor plan notes payable, net of debt discount	143,469
Predecessor [Member]
Floor plan notes payable, net of debt discount		$ 104,976
Floor Plan Notes Payable [Member] | Successor [Member]
Floor plan notes payable, gross	143,885
Debt discount	(416)
Floor plan notes payable, net of debt discount	$ 143,469
Floor Plan Notes Payable [Member] | Predecessor [Member]
Floor plan notes payable, gross		105,207
Debt discount		(231)
Floor plan notes payable, net of debt discount		$ 104,976

Debt - Schedule of Long Term De

Debt - Schedule of Long Term Debt (Details) - Successor [Member] $ in Thousands	Dec. 31, 2018USD ($)
Gross Principal Amount, Total long-term debt	$ 23,463
Debt Discount, Total long-term debt	(42)
Total Debt, Net of Debt Discount, Total long-term debt	23,421
Gross Principal Amount, current portion	4,408
Debt Discount, current portion
Total Debt, Net of Debt Discount, current portion	4,408
Gross Principal Amount, Long term debt, non-current	19,055
Debt Discount, Long term debt, non-current	(42)
Total Debt, Net of Debt Discount, Long term debt, non-current	19,013
Term Loan [Member]
Gross Principal Amount, Total long-term debt	17,825
Debt Discount, Total long-term debt	(42)
Total Debt, Net of Debt Discount, Total long-term debt	17,783
Acquisition Note Payable [Member]
Gross Principal Amount, Total long-term debt	5,638
Debt Discount, Total long-term debt
Total Debt, Net of Debt Discount, Total long-term debt	$ 5,638

Debt - Schedule of Future Matur

Debt - Schedule of Future Maturities of Long Term Debt (Details) - Successor [Member] $ in Thousands	Dec. 31, 2018USD ($)
2019	$ 4,408
2020	4,484
2021	13,477
2022	1,094
Total	$ 23,463

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income taxes at statutory federal rate percentage	21.00%	34.00%
Income tax reconciliation description	The legislation reduced the U.S. corporate tax rate from the current top rate of 35% to 21%. As a result of the enacted law, the Company was required to revalue deferred tax assets and liabilities at the enacted rate.
Revaluation on income tax expense benefit		$ 12

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Income Tax Expense (Details) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Current: Federal		$ 3,483
Current: State		609
Current: Income tax expense		4,092
Deferred: Federal		(1,738)
Deferred: State		(36)
Deferred: Income tax expense		(1,774)
Income tax expense		$ 2,318
Predecessor [Member]
Current: Federal	$ 85		$ 5,253
Current: State	3		862
Current: Income tax expense	88		6,115
Deferred: Federal	460		(859)
Deferred: State	170		(171)
Deferred: Income tax expense	630		(1,030)
Income tax expense	$ 718		$ 5,085

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Taxes Calculated Using Statutory Federal Income Tax Rate (Details) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Income taxes at statutory rate, Percentage			21.00%	34.00%
Effect of increase in statutory rate for current year				$ 12
Successor [Member]
Income taxes at statutory rate		$ (59)
Income taxes at statutory rate, Percentage		21.00%
Non-deductible expense		$ 35
Non-deductible expense, percentage		(12.40%)
State income taxes, net of federal tax effect		$ 500
State income taxes, net of federal tax effect, percentage		(177.40%)
Transaction costs		$ 623
Transaction costs percentage		(221.30%)
Stock-based compensation and officer compensation		$ 1,248
Stock-based compensation and officer compensation, percentage		(442.70%)
Long-term incentive plan
Long-term incentive plan, percentage		0.00%
Effect of increase in statutory rate for current year
Effect of increase in statutory rate for current year, percentage		0.00%
Tax rate adjustments
Tax rate adjustments, percentage		0.00%
Other credits and changes in estimate and true ups		$ (29)
Other credits and changes in estimate and true ups, percentage		10.60%
Income tax expense		$ 2,318
Income tax expense, percentage		(822.20%)
Predecessor [Member]
Income taxes at statutory rate	$ 635			$ 4,540
Income taxes at statutory rate, Percentage	21.00%			34.00%
Non-deductible expense	$ 10			$ 48
Non-deductible expense, percentage	0.30%			0.40%
State income taxes, net of federal tax effect	$ 110			$ 450
State income taxes, net of federal tax effect, percentage	3.60%			3.40%
Transaction costs	$ 578
Transaction costs percentage	18.90%			0.00%
Stock-based compensation and officer compensation	$ (241)
Stock-based compensation and officer compensation, percentage	(7.90%)			0.00%
Long-term incentive plan	$ (412)
Long-term incentive plan, percentage	(13.50%)			0.00%
Effect of increase in statutory rate for current year				$ 80
Effect of increase in statutory rate for current year, percentage	0.00%			0.60%
Tax rate adjustments				$ (12)
Tax rate adjustments, percentage	0.00%			(0.10%)
Other credits and changes in estimate and true ups	$ 38			$ (21)
Other credits and changes in estimate and true ups, percentage	1.30%			(0.30%)
Income tax expense	$ 718			$ 5,085
Income tax expense, percentage	23.70%			38.00%

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Deferred tax assets: Accounts receivable	$ 173
Deferred tax assets: Accrued charge-backs	821
Deferred tax assets: Other accrued liabilities	407
Deferred tax assets: Goodwill
Deferred tax assets: Financing liability	15,463
Deferred tax assets: Transaction costs
Deferred tax assets: Stock based compensation	676
Deferred tax assets: Other, net	192
Deferred tax assets, Total	17,732
Deferred tax liabilities: Prepaid expenses	(370)
Deferred tax liabilities: Goodwill	(115)
Deferred tax liabilities: Inventories	(4,939)
Deferred tax liabilities: Property and equipment	(16,027)
Deferred tax liabilities: Intangible assets	(14,998)
Deferred tax liabilities, Total	(36,449)
Net deferred tax (liabilities)	$ (18,717)
Predecessor [Member]
Deferred tax assets: Accounts receivable		$ 253
Deferred tax assets: Accrued charge-backs		594
Deferred tax assets: Other accrued liabilities		424
Deferred tax assets: Goodwill		274
Deferred tax assets: Financing liability		13,574
Deferred tax assets: Transaction costs		579
Deferred tax assets: Stock based compensation		165
Deferred tax assets: Other, net		215
Deferred tax assets, Total		16,078
Deferred tax liabilities: Prepaid expenses		(202)
Deferred tax liabilities: Goodwill
Deferred tax liabilities: Inventories		(1,531)
Deferred tax liabilities: Property and equipment		(9,178)
Deferred tax liabilities: Intangible assets		(5,023)
Deferred tax liabilities, Total		(15,934)
Net deferred tax assets		$ 144

Related Party Transactions (Det

Related Party Transactions (Details Narrative) $ in Thousands	Mar. 16, 2018USD ($)
Hydra Management, LLC [Member]
Compensation for advisory services	$ 500
Non-Executive Chairman of Board [Member] | Andina Acquisition Corp II [Member]
Repayments of related party debt	661
Other Employees [Member] | Andina Acquisition Corp II [Member]
Repayments of related party debt	$ 100

Employee Benefit Plans (Details

Employee Benefit Plans (Details Narrative) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Employer discretionary contribution amount		$ 676
Predecessor [Member]
Employer discretionary contribution amount	$ 179		$ 481

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Jan. 30, 2017	May 31, 2018	Dec. 31, 2018	May 16, 2018
Lease expiry date			Expire through 2028.
Closing price			$ 10.29
Cash and securities in escrow				$ 40
Maximum [Member]
Lease term			10 years
Minimum [Member]
Lease term			3 years
Chief Financial Officer [Member]
Initial base salary		$ 325
Percentage of target bonus on base salary		75.00%
Chief Financial Officer [Member] | Employee Relocation [Member]
Relocation allowance		$ 100
Chief Financial Officer [Member] | Maximum [Member]
Percentage of target bonus on base salary		150.00%
Non-Employee Members [Member]
Annual cash compensation			$ 50
Committee of Board of Directors [Member]
Annual cash compensation			5
Chairman of Any Committees [Member]
Annual cash compensation			10
Employment Agreement [Member] | Chief Executive Officer [Member]
Initial base salary			$ 540
Percentage of target bonus on base salary			100.00%
Employment Agreement [Member] | Chief Financial Officer [Member]
Initial base salary			$ 325
Percentage of target bonus on base salary			75.00%
Merger Agreement [Member]
Transaction incentive plan expire date	Oct. 31, 2020
Aggregate payment to plan participants of cash	$ 1,510
Merger Agreement [Member] | Holdings [Member]
Number of shares issued	51,896
Number of shares issued, value	$ 534
Closing price	$ 10.29
Cash and securities in escrow	$ 250

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Rent Expense (Details) - USD ($) $ in Thousands	2 Months Ended	10 Months Ended	12 Months Ended
	Mar. 14, 2018	Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Rent expense		$ 2,426
Predecessor [Member]
Rent expense	$ 626		$ 3,026

Commitments and Contingencies_3

Commitments and Contingencies - Schedule of Future Minimum Rent Payments Under Operating Leases (Details) $ in Thousands	Dec. 31, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
2019	$ 3,178
2020	2,683
2021	2,428
2022	740
2023	720
Thereafter	3,437
Total	$ 13,186

Preferred Stock (Details Narrat

Preferred Stock (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Dec. 14, 2018	Oct. 02, 2018	Sep. 20, 2018	Jul. 02, 2018	Jun. 19, 2018	Dec. 31, 2018	Nov. 24, 2015
Preferred stock conversion price per share						$ 9.72
Market price per share on the date of issuance						$ 10.29
Beneficial conversion feature on series a convertible preferred stock						$ 3,392
Reduction in preferred stock						2,035
Preferred stock, dividend payment terms	On December 14, 2018, the Company's Board of Directors declared a dividend payment on the Series A Preferred Stock of $1,210 for the period from October 1, 2018 to December 31, 2018.		On September 20, 2018, the Company's Board of Directors declared a dividend payment on the Series A Preferred Stock of $1,210 for the period from July 1, 2018 to September 30, 2018.		Board of Directors declared a dividend payment on the Series A Preferred Stock of $1,425 for the period from March 15, 2018 to March 31, 2018 and for the period from April 1, 2018 to June 30, 2018. The dividend was paid on July 2, 2018 to the holders.
Dividend payment on preferred stock		$ 1,210		$ 1,425
January 2, 2019 [Member]
Dividend payment on preferred stock						$ 1,210
Measurement Input, Expected Term [Member]
Fair value assumptions, measurement input, term						5 years
Measurement Input, Price Volatility [Member]
Fair value assumptions, measurement input, percentages						39.00%
Measurement Input, Risk Free Interest Rate [Member]
Fair value assumptions, measurement input, percentages						2.61%
Measurement Input, Expected Dividend Rate [Member]
Fair value assumptions, measurement input, percentages						0.00%
Common Stock [Member]
Warrant to purchase common shares							200,000
Warrant exercise price							$ 11.50
Warrant redemption price per share						$ 0.01
Common Stock [Member] | Exceeds Price Point [Member]
Common stock market price per share						$ 24
Placement Agent [Member]
Warrant term						5 years
Warrant to purchase common shares						178,882
Warrant exercise price						$ 11.50
Aggregate offering costs						$ 2,981
Fair value of warrants						$ 632
Series A Preferred Stock [Member]
Weighted average price trading price after second anniversary force conversion						$ 25
Warrant term						5 years
Warrant to purchase common shares						596,273
Warrant exercise price						$ 11.50
Private Placement [Member]
Sale of stock consideration						$ 94,800
Private Placement [Member] | Series A Preferred Stock [Member]
Number of shares issued						600,000
Number of shares issued, value						$ 60,000
Preferred stock conversion price per share						$ 10.0625
Preferred stock dividend rate percentage						8.00%
Issue price of preferred stock						$ 100
Dividend rate description						Accrued and unpaid dividends, until paid in full in cash, will accrue at the then applicable Dividend Rate plus 2%. The Dividend Rate will be increased to 11% per annum, compounded quarterly, in the event that the Company's senior indebtedness less unrestricted cash during any trailing twelve-month period ending at the end of any fiscal quarter is greater than 2.25 times earnings before interest, taxes, depreciation and amortization ("EBITDA"). The Dividend Rate will be reset to 8% at the end of the first fiscal quarter when the Company's senior indebtedness less unrestricted cash during the trailing twelve-month period ending at the end of such quarter is less than 2.25 times EBITDA.
Private Placement [Member] | Series A Preferred Stock [Member] | Maximum [Member]
Preferred stock dividend rate percentage						11.00%
Private Placement [Member] | Series A Preferred Stock [Member] | Board of Directors [Member]
Number of preferred stock owned						500,000

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands

Jun. 15, 2018

May 31, 2018

May 07, 2018

Mar. 23, 2018

Mar. 16, 2018

Jun. 12, 2017

Apr. 10, 2017

Mar. 02, 2017

Jan. 30, 2017

Nov. 24, 2015

Apr. 30, 2017

Dec. 31, 2018

Dec. 31, 2018

Dec. 31, 2017

May 16, 2018

Stock option issued to purchase units

216,667

Fair value of the options issued

$ 1,831

Expected dividend yield

0.00%

Expected annual volatility

36.00%

Declared dividends total

$ 15,000

Dividend date of distribution

Apr. 19, 2017

Dividend date of record

Apr. 10, 2017

Released from escrow

$ 109

Maximum [Member]

Fair value of the options issued

$ 269

Expected term

6 years 2 months 30 days

Minimum [Member]

Stock options exercise price per share

$ 21.77

Expected term

6 years 2 months 1 day

PIPE Investment [Member]

Number of warrant to purchase shares of common stock

2,522,458

Placement Agent [Member]

Number of warrant to purchase shares of common stock

178,882

178,882

Warrant exercise price

$ 11.50

$ 11.50

Warrant term

5 years

5 years

Warrants Holders [Member]

Number of warrant to purchase shares of common stock

2,000,000

Non-Employee Directors [Member]

Stock option issued to purchase units

14,218

Granted stock options term

5 years

Fair value of the options issued

$ 350

Expected term

3 years 6 months

Expected risk-free rate

2.42%

Expected dividend yield

0.00%

Expected annual volatility

39.00%

Option Holders [Member]

Payments for merger related costs

$ 2,636

Share issued during period merger, value

$ 530

Number of shares issued during period merger

51,529

Common Stock [Member]

Common stock, shares outstanding

1,872,428

Number of shares issued for shares conversion

615,436

Reclassification of andina common stock previously subject to redemption, shares

472,571

Reclassification of andina common stock previously subject to redemption

$ 4,910

Issuance of shares in acquisition of lazydays, shares

2,857,189

Shares issued, price per share

$ 10.29

Issuance of shares in acquisition of lazydays

$ 29,400

Number of common stock shares sold

2,653,984

Number of warrant to purchase shares of common stock

200,000

Warrant exercise price

$ 11.50

Payments for offering costs

$ 2,065

Warrant redemption price per share

$ 0.01

$ 0.01

Shares Issuable pursuant to Andina rights

57,142

Common Stock [Member] | Warrants Holders [Member]

Warrant redemption price per share

$ 0.01

Common Stock [Member] | Exceeds Price Point [Member]

Common stock market price per share

$ 24

$ 24

Common Stock [Member] | Exceeds Price Point [Member] | Warrants Holders [Member]

Common stock market price per share

$ 24

Common Stock [Member] | Unit Purchase Options [Member]

Shares Issuable pursuant to Andina rights

457,142

Non-Redeemable Pre-funded Warrants [Member]

Number of warrant to purchase shares of common stock

2,155,000

1,339,499

1,339,499

Warrant exercise price

$ 11.50

$ 0.01

$ 0.01

Warrant term

5 years

Warrants exchange

4,310,000

Number of warrant exercisable on cashless basis

155,000

Non-Redeemable Pre-funded Warrants [Member] | Placement Agent [Member]

Number of warrant to purchase shares of common stock

116,376

Warrant exercise price

$ 11.50

Warrant term

5 years

Non-Redeemable Pre-funded Warrants [Member] | Common Stock [Member]

Number of warrant to purchase shares of common stock

1,339,499

Warrant exercise price

$ 0.01

Warrant redemption price per share

0.01

Non-Redeemable Pre-funded Warrants [Member] | Common Stock [Member] | Exceeds Price Point [Member]

Common stock market price per share

$ 24

Warrant one [Member] | Common Stock [Member]

Number of warrant to purchase shares of common stock

1,630,927

Warrant exercise price

$ 11.50

Warrant term

5 years

Proceeds from issuance of warrants

$ 34,783

Unit Purchase Options [Member]

Number of warrant to purchase shares of common stock

200,000

Stock option issued to purchase units

400,000

Stock option issued to purchase units price per share

$ 10

Stock expiration date

Nov. 24, 2020

Unit Purchase Options [Member] | January 2019 [Member]

Exchange of unit purchase options cancelled

$ 500

Unit Purchase Options [Member] | Designees [Member]

Purchased price of EBC units

$ 100

Five Year Incentive Stock Options [Member]

Granted stock options term

5 years

5 years

Number of shares options granted

3,573,113

Stock options exercise price per share

$ 11.10

Fair value of the options issued

$ 2,357

$ 15,004

Expected term

5 years

5 years

Expected risk-free rate

2.74%

2.62%

Expected dividend yield

0.00%

0.00%

Expected annual volatility

54.70%

42.80%

Five Year Incentive Stock Options [Member] | Share-based Compensation Award, Tranche One [Member]

Stock option vesting percentage

30.00%

Stock option vested price per share

$ 13.125

Stock options vesting term

11 months 19 days

8 months 26 days

Five Year Incentive Stock Options [Member] | Share-based Compensation Award, Tranche Two [Member]

Stock option vesting percentage

30.00%

Stock option vested price per share

$ 17.50

Stock options vesting term

1 year 9 months

1 year 7 months 21 days

Five Year Incentive Stock Options [Member] | Share-based Compensation Award, Tranche Three [Member]

Stock option vesting percentage

30.00%

Stock option vested price per share

$ 21.875

Stock options vesting term

2 years 1 month 24 days

2 years 2 months 27 days

Five Year Incentive Stock Options [Member] | Share-based Compensation Award, Tranche Four [Member]

Stock option vesting percentage

10.00%

Stock option vested price per share

$ 35

Stock options vesting term

2 years 11 months 15 days

3 years 1 month 16 days

Five Year Incentive Stock Options [Member] | Non-Employee Directors [Member]

Stock option issued to purchase units

15,123

99,526

Stock option issued to purchase units price per share

$ 10.40

Granted stock options term

5 years

Stock options exercise price per share

$ 11.10

Number of options forfeited

15,123

Stock options vesting term

3 years

3 years

CEO Stock Options [Member]

Number of shares options granted

1,458,414

CFO Stock Options [Member]

Number of shares options granted

583,366

583,366

Number of options forfeited

583,366

Stock Options [Member]

Stock based compensation related to awards with service conditions

$ 497

2018 Long-Term Incentive Equity Plan [Member]

Maximum percentage on options may be issued

13.00%

Options issuable under stock price trigger

$ 8.75

Number of common shares reserved for future issuance

166,145

166,145

2010 Equity Incentive Plan [Member]

Stock option issued to purchase units

75,561

Compensation expenses cancelled options

$ 14

2010 Equity Incentive Plan [Member] | Maximum [Member]

Stock option issued to purchase units

100,000

Stock option issued to purchase units price per share

$ 137.60

Stock options shares have be issued

14,000

2010 Equity Incentive Plan [Member] | Minimum [Member]

Stock option issued to purchase units price per share

$ 68.80

2017 Equity Incentive Plan [Member]

Stock option issued to purchase units

66,666

216,667

Granted stock options term

10 years

10 years

Stock options exercise price per share

$ 26

$ 26

Stock option vesting percentage

25.00%

25.00%

Fair value of the options issued

$ 466

$ 1,562

2017 Equity Incentive Plan [Member] | Maximum [Member]

Maximum percentage on options may be issued

10.00%

2017 Equity Incentive Plan [Member] | Board of Directors [Member] | Maximum [Member]

Stock option issued to purchase units

333,333

Successor [Member]

Common stock, shares authorized

100,000,000

100,000,000

Common stock, par value

$ 0.0001

$ 0.0001

Preferred stock, shares authorized

5,000,000

5,000,000

Preferred stock, par value

$ 0.0001

$ 0.0001

Common stock, shares outstanding

8,471,608

8,471,608

Number of shares options granted

4,271,128

Stock based compensation related to awards with service conditions

$ 8,541

Successor [Member] | Common Stock [Member]

Number of shares issued for shares conversion

615,436

Issuance of shares in acquisition of lazydays, shares

2,857,189

Issuance of shares in acquisition of lazydays

Successor [Member] | Five Year Incentive Stock Options [Member]

Stock based compensation related to awards with service conditions

77

Successor [Member] | Stock Options [Member]

Compensation cost unrecognized

$ 6,593

$ 6,593

Weighted average service period

2 years 1 month 6 days

Weighted average grant date fair value of awards issued

$ 4.16

Increased Plan By Formula [Member] | 2018 Long-Term Incentive Equity Plan [Member]

Maximum percentage on options may be issued

18.00%

Predecessor [Member]

Common stock, shares authorized

4,500,000

Common stock, par value

$ 0.001

Preferred stock, shares authorized

150,000

Preferred stock, par value

$ 0.001

Common stock, shares outstanding

3,333,166

Number of shares options granted

283,333

Preferred stock, shares designated

10,000

Preferred stock, shares undesignated

140,000

Preferred stock, shares issued

0

Preferred stock, shares outstanding

0

Predecessor [Member] | Senior Preferred Stock [Member]

Number of shares issued for shares conversion

2,333,331

Preferred stock, shares designated

10,000

10,000

Preferred stock, shares issued

10,000

Preferred stock, shares outstanding

10,000

0

Distributable in Cash [Member]

Cash paid to settle the options

$ 1,500

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Warrants Activity (Details)	10 Months Ended
	Dec. 31, 2018$ / sharesshares
Equity [Abstract]
Shares Underlying Warrants outstanding beginning balance | shares
Shares Underlying Warrants Granted | shares	4,677,458
Shares Underlying Warrants Cancelled or Expired | shares
Shares Underlying Warrants Exercised | shares
Shares Underlying Warrants outstanding ending balance | shares	4,677,458
Weighted Average Exercise Price beginning balance | $ / shares
Weighted Average Exercise Price Granted | $ / shares	11.50
Weighted Average Exercise Price Cancelled or Expired | $ / shares
Weighted Average Exercise Price Exercised | $ / shares
Weighted Average Exercise Price ending balance | $ / shares	$ 11.50

Stockholders' Equity - Schedu_2

Stockholders' Equity - Schedule of Stock Option Activity (Details) - USD ($)		10 Months Ended	12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Successor [Member]
Shares Underlying Options, March 15, 2018
Shares Underlying Options, Granted		4,271,128
Shares Underlying Options, Cancelled or terminated		(612,707)
Shares Underlying Options, Exercised
Shares Underlying Options, December 31, 2018		3,658,421
Shares Underlying Options, vested December 31, 2018
Weighted Average Exercise Price Outstanding, March 15, 2018
Weighted Average Exercise Price, Granted		11.10
Weighted Average Exercise Price, Cancelled or terminated		11.08
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price December 31, 2018		11.10
Weighted Average Exercise Price, vested December 31, 2018
Weighted Average Remaining Contractual Life December 31, 2018		4 years 2 months 12 days
Weighted Average Remaining Contractual Life, vested December 31, 2018		0 years
Aggregate Intrinsic Value, Outstanding, December 31, 2018
Aggregate Intrinsic Value, vested, December 31, 2018
Predecessor [Member]
Shares Underlying Options, March 15, 2018			75,561
Shares Underlying Options, Granted			283,333
Shares Underlying Options, Cancelled or terminated			(75,561)
Shares Underlying Options, Exercised
Shares Underlying Options, December 31, 2018			283,333
Shares Underlying Options, vested December 31, 2018
Weighted Average Exercise Price Outstanding, March 15, 2018			$ 98.69
Weighted Average Exercise Price, Granted			26
Weighted Average Exercise Price, Cancelled or terminated			98.69
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price December 31, 2018	[1]		22.77
Weighted Average Exercise Price, vested December 31, 2018
Weighted Average Remaining Contractual Life December 31, 2018			9 years 2 months 12 days
Weighted Average Remaining Contractual Life, vested December 31, 2018			0 years
Aggregate Intrinsic Value, Outstanding, December 31, 2018
Aggregate Intrinsic Value, vested, December 31, 2018
[1]	In April 2017, options for the purchase of 216,667 common shares were modified such that the exercise price was reduced from $26.00 per share to $21.77 per share (see Note 14), reducing the weighted average exercise price from $26.00 per share to $22.77 per share.

Stockholders' Equity - Schedu_3

Stockholders' Equity - Schedule of Stock Option Activity (Details) (Parenthetical)	1 Months Ended
	Apr. 30, 2017$ / sharesshares
Number of options for purchase of common stock | shares	216,667
Exercise Price Range One [Member]
Range of exercise prices, upper	$ 26
Range of exercise prices, lower	21.77
Exercise Price Range Two [Member]
Range of exercise prices, upper	26
Range of exercise prices, lower	$ 22.77

Stockholders' Equity - Schedu_4

Stockholders' Equity - Schedule of Grant Date Value of Option Granted (Details)	12 Months Ended
	Dec. 31, 2017
Risk free interest rate, minimum	1.90%
Risk free interest rate, maximum	2.11%
Expected volatility	36.00%
Expected dividends	0.00%
Minimum [Member]
Expected term (years)	6 years 2 months 1 day
Maximum [Member]
Expected term (years)	6 years 2 months 30 days