Tattooed Chef (TTCFQ) 10-K 19 Mar 21 2020 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 17, 2021	Jun. 30, 2020
Document Information Line Items
Entity Registrant Name	TATTOOED CHEF, INC.
Trading Symbol	TTCF
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		81,384,983
Entity Public Float			$ 329,000,000
Amendment Flag	false
Entity Central Index Key	0001741231
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	001-38615
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	82-5457906
Entity Address, Address Line One	6305 Alondra Boulevard
Entity Address, City or Town	Paramount
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90723
Title of 12(b) Security	Common stock, par value $0.0001 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
City Area Code	602-0822
Local Phone Number	(562)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
CURRENT ASSETS
Cash	$ 131,579	$ 4,537
Accounts receivable	17,991	9,440
Inventory	38,660	17,960
Prepaid expenses and other current assets	18,240	3,013
TOTAL CURRENT ASSETS	206,470	34,950
Property, plant and equipment, net	16,083	8,238
Deferred taxes	43,525	227
Other assets	605	481
TOTAL ASSETS	266,683	43,896
CURRENT LIABILITIES
Accounts payable	25,391	15,813
Accrued expenses	2,961	1,948
Distribution payable		1,868
Line of credit	22	10,054
Notes payable to related parties, current portion	66	357
Notes payable, current portion	111	610
Deferred revenue	1,711
Other current liabilities	87	65
TOTAL CURRENT LIABILITIES	30,349	30,715
Notes payable to related parties, net of current portion		443
Notes payable net of current portion	1,990	2,662
TOTAL LIABILITIES	32,339	33,820
COMMITMENTS AND CONTINGENCIES (See Note 19)
REDEEMABLE NONCONTROLLING INTEREST (See Note 4)		6,930
Preferred stock- $0.0001 par value; 10,000,000 shares authorized, none issued and outstanding at December 31, 2020 and 2019
Common stock- $0.0001 par value; 1,000,000,000 shares authorized; 71,551,067 shares issued and outstanding at December 31, 2020, 28,324,038 shares issued and outstanding at December 31, 2019	7	3
Additional paid in capital	170,799	2,314
Accumulated other comprehensive (income) loss	1	(692)
Retained earnings	63,537	1,265
Total equity attributable to Tattooed Chef, Inc.	234,344	2,890
Noncontrolling interest		256
Total equity attributable to noncontrolling interest	234,344	3,146
TOTAL LIABILITIES, REDEEMABLE NONCONTROLLING INTEREST AND STOCKHOLDERS’ EQUITY	$ 266,683	$ 43,896

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	71,551,067	28,324,038
Common stock, shares outstanding	71,551,067	28,324,038

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
REVENUE	$ 148,492	$ 84,919
COST OF GOODS SOLD	124,836	71,209
GROSS PROFIT	23,656	13,710
OPERATING EXPENSES	32,541	7,454
(LOSS) INCOME FROM OPERATIONS	(8,885)	6,256
Interest expense	(735)	(494)
Other income	38,066
INCOME BEFORE PROVISION FOR INCOME TAXES	28,446	5,762
INCOME TAX BENEFIT (EXPENSE)	40,278	(154)
NET INCOME	68,724	5,608
LESS: INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS	1,475	1,082
NET INCOME ATTRIBUTABLE TO TATTOOED CHEF, INC.	$ 67,249	$ 4,526
NET INCOME PER SHARE
Basic (in Dollars per share)	$ 1.85	$ 0.16
Diluted (in Dollars per share)	$ 1.69	$ 0.16
WEIGHTED AVERAGE COMMON SHARES
Basic (in Shares)	36,313,821	28,324,038
Diluted (in Shares)	39,903,147	28,324,038
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX
Foreign currency translation adjustments	$ 777	$ (174)
Total other comprehensive income (loss), net of tax	777	(174)
Comprehensive income	69,501	5,434
Less: comprehensive income attributable to the noncontrolling interest	1,559	1,089
Comprehensive income attributable to Tattooed Chef, Inc. stockholders	$ 67,942	$ 4,345

Consolidated Statements of Stoc

Consolidated Statements of Stockholders’ Equity - USD ($) $ in Thousands	Redeemable Noncontrolling Interest Amount	Common Stock	Additional Paid-In Capital	Accumulated Comprehensive Income (Loss)	Retained Earnings (Deficit)	Noncontrolling Interests	Total
BALANCE at Dec. 31, 2018		$ 1	$ 1,263	$ (511)	$ 109	$ (102)	$ 760
BALANCE (in Shares) at Dec. 31, 2018		2,000
RETROACTIVE APPLICATION OF RECAPITALIZATION		$ 2	(2)
RETROACTIVE APPLICATION OF RECAPITALIZATION (in Shares)		28,322,038
BALANCE AS OF JANUARY 1, 2019 (EFFECT OF RECAPITALIZATION)		$ 3	1,261	(511)	109	(102)	760
BALANCE AS OF JANUARY 1, 2019 (EFFECT OF RECAPITALIZATION) (in Shares)		28,324,038
CAPITAL CONTRIBUTIONS	6,000
ATTRIBUTION OF NET ASSETS NONCONTROLLING INTEREST	(1,053)		1,053				1,053
ATTRIBUTION OF NET ASSETS NONCONTROLLING INTEREST (in Shares)
FOREIGN CURRENCY TRANSLATION ADJUSTMENT				(181)		7	(174)
DISTRIBUTIONS					(2,118)		(2,118)
ACCRETION OF REDEEMABLE NONCONTROLLING INTEREST TO REDEMPTION VALUE	1,252				(1,252)		(1,252)
NET INCOME	731				4,526	351	4,877
BALANCE at Dec. 31, 2019	6,930	$ 3	2,314	(692)	1,265	256	3,146
BALANCE (in Shares) at Dec. 31, 2019		28,324,038
CAPITAL CONTRIBUTIONS	1,143		8,000			355	8,355
REVERSE RECAPITALIZATION (NOTE 3)	(45,075)	$ 3	91,920		35,655	(1,887)	125,691
REVERSE RECAPITALIZATION (NOTE 3) (in Shares)		36,794,875
CASH DISTRIBUTION TO MYJOJO (DELAWARE) STOCKHOLDERS (NOTE 3)			(75,000)				(75,000)
TRANSACTION COSTS, NET OF TAX			(7,227)				(7,227)
RELEASE OF HOLDBACK SHARES (NOTE 11)			83,150				83,150
FOREIGN CURRENCY TRANSLATION ADJUSTMENT				693		84	777
STOCK-BASED COMPENSATION			3,399				3,399
STOCK-BASED COMPENSATION (in Shares)		644,415
EXERCISE OF WARRANTS		$ 1	66,559				66,560
EXERCISE OF WARRANTS (in Shares)		5,787,739
DISTRIBUTIONS					(6,229)		(6,229)
ACCRETION OF REDEEMABLE NONCONTROLLING INTEREST TO REDEMPTION VALUE	36,719		(2,316)		(34,403)		(36,719)
NET INCOME	283				67,249	1,192	68,441
BALANCE at Dec. 31, 2020		$ 7	$ 170,779	$ 1	$ 63,537		$ 234,344
BALANCE (in Shares) at Dec. 31, 2020		71,551,067

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 68,724	$ 5,608
Adjustments to reconcile net income to net cash from operating activities:
Depreciation	1,427	658
Bad debt expense		(69)
Realized loss on disposal of assets	78	14
Accretion of debt financing costs	22	34
Unrealized forward contract gain	(866)
Stock compensation expense	3,399
Stock compensation expense related to reverse recapitalization	12,035
Gain on settlement of contingent consideration derivative	(37,200)
Deferred taxes	(41,303)	(182)
Changes in operating assets and liabilities:
Accounts receivable	(8,550)	(2,585)
Inventory	(20,700)	(6,757)
Prepaid expenses and other assets	(942)	(1,405)
Accounts payable	7,764	2,150
Accrued expenses	1,013	1,423
Deferred revenue	1,711
Other current liabilities	21	35
Net cash used in operating activities	(13,367)	(1,076)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property, plant and equipment	(7,035)	(3,410)
Proceeds from the sale of property, plant and equipment	19	23
Net cash used in investing activities	(7,016)	(3,387)
CASH FLOWS FROM FINANCING ACTIVITIES
Net change in line of credit	(10,054)	2,992
Borrowings of notes payable to related parties		342
Repayments of notes payable to related parties	(733)	(232)
Borrowings of notes payable	29	999
Repayments of notes payable	(1,199)	(1,052)
Capital contributions	9,498	6,000
Proceeds from warrant exercises	53,017
Proceeds from reverse recapitalization transaction	187,194
Payment of distribution to Myjojo (Delaware) stockholders in connection with Merger	(75,000)
Transaction costs, net of tax	(7,227)
Payment of distributions	(8,097)	(250)
Net cash provided by financing activities	147,428	8,799
NET INCREASE IN CASH	127,045	4,336
EFFECT OF EXCHANGE RATE ON CASH	(3)	(135)
CASH AT BEGINNING OF YEAR	4,537	336
CASH AT END OF YEAR	131,579	4,537
Cash paid for
Interest	258	645
Noncash investing and financing activities
Distributions		1,867
Warrants	13,542
Capital expenditures included in accounts payable	$ 1,555	$ 291

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations. General Tattooed Chef, Inc. was originally incorporated in Delaware on May 4, 2018 under the name of Forum Merger II Corporation (“Forum”), as a special purpose acquisition company for the purpose of effecting a merger, capital stock exchange, asset acquisitions, stock purchase, reorganization or similar business combination with one or more business. On October 15, 2020 (the “Closing Date”), Forum consummated the transactions contemplated within the Agreement and Plan of Merger dated June 11, 2020 as amended on August 10, 2020, (the “Merger Agreement”), by and among Forum, Myjojo, Inc., a Delaware corporation (“Myjojo (Delaware)”), Sprout Merger Sub, Inc., a Delaware corporation and a wholly owned subsidiary of Forum (“Merger Sub”), and Salvatore Galletti, in his capacity as the holder representative (the “Holder Representative”). The transactions contemplated by the Merger Agreement are referred to herein as the “Transaction”. Upon the consummation of the Transaction, Merger Sub merged with and into Myjojo (Delaware) (the “Merger”), with Myjojo (Delaware) surviving the merger in accordance with the Delaware General Corporation Law. Immediately upon the completion of the Transaction, Myjojo (Delaware) became a direct wholly owned subsidiary of Forum. In connection with the Closing of the Transaction (the “Closing”), Forum changed its name o Tattooed Chef, Inc. (“Tattooed Chef”). Tattooed Chef’s common stock began trading on the Nasdaq under the symbol “TTCF” on October 16, 2020 (see Note 3). Tattooed Chef, Inc. and its subsidiaries, (collectively, the “Company”) are principally engaged in the manufacturing of plant-based foods including, but not limited to, acai and smoothie bowls, zucchini spirals, riced cauliflower, vegetable bowls and cauliflower crust pizza primarily in the United States and Italy. About Myjojo and Subsidiaries Myjojo, Inc. was an S corporation formed under the laws of California (“Myjojo (California)”) on February 26, 2019 to facilitate a corporate reorganization of Ittella International Inc. On March 27, 2019, the sole stockholder of Ittella International, Inc. contributed all of his share ownership of Ittella International, Inc. to Myjojo (California) in exchange for 100% interest in the latter, becoming Myjojo (California)’s sole stockholder. Ittella International, Inc. was formed in California as a tax pass-through entity and subsequently converted on April 10, 2019 to a limited liability company, Ittella International, LLC (“Ittella International”). On April 15, 2019, UMB Capital Corporation (“UMB”), a financial institution acquired a 12.50% non-controlling interest in Ittella International (Notes 3 and 4). Ittella’s Chef, Inc. was incorporated under the laws of the State of California on July 20, 2017 as a qualified Subchapter S subsidiary and a wholly owned subsidiary of Ittella International. Ittella’s Chef, Inc. was formed as a tax passthrough entity for purposes of holding Ittella International’s 70% ownership interest in Ittella Italy, S.R.L. (“Ittella Italy”) (Note 3). On March 15, 2019, Ittella’s Chef, Inc. was converted to a limited liability company, Ittella’s Chef, LLC (“Ittella’s Chef”). On May 21, 2020, Myjojo (Delaware) was formed with Salvatore Galletti owning all of the shares of common stock. On May 27, 2020, Myjojo, Inc (California) merged into Myjojo, Inc., (Delaware) with Myjojo, Inc. (Delaware) issuing shares of common stock to the sole stockholder of Myjojo (California). As discussed in Note 3, in connection with the Transaction and as a condition to the closing (the “Closing”), Myjojo (Delaware) entered into a Contribution Agreement with the minority members of Ittella International and the minority shareholders of Ittella Italy. Under the Contribution Agreement, the minority holders contributed all of their equity interests in Ittella International to Myjojo (Delaware) and Ittella Italy to Ittella’s Chef in exchange for Myjojo (Delaware) stock (the “Restructuring”). The Restructuring was consummated prior to the Transaction. The shares of Myjojo (Delaware) were exchanged for shares of Forum’s common stock upon consummation of the Transaction. Basis of Consolidation. Basis of Presentation. The Transaction (Note 3) was accounted for as a reverse recapitalization in accordance with GAAP (the “Reverse Recapitalization”). Under this method, Forum was treated as the “acquired” company (“Accounting Acquiree”) and Myjojo (Delaware), the accounting acquirer, was assumed to have issued stock for the net assets of Forum, accompanied by a recapitalization. The net assets of Forum are stated at historical cost, with no goodwill or other intangible assets recorded. The consolidated assets, liabilities and results of operations prior to the reverse recapitalization are those of Myjojo (Delaware). The shares and corresponding capital amounts and earnings per share available for common stockholders, prior to the reverse recapitalization, have been retroactively restated. Revision of Previously Issued Financial Statements for Correction of Immaterial Errors. Revised Consolidated Statements of Income and Comprehensive Income (Loss) As Previously Reported Adjustment As Revised Three months ended March 31, 2019 Comprehensive income $ 1,696 - $ 1,696 Less: income (loss) attributable to the noncontrolling interest 4 177 181 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 1,692 (177 ) $ 1,515 Three months ended June 30, 2019 Comprehensive income $ (132 ) - $ (132 ) Less: income (loss) attributable to the noncontrolling interest 1 3 4 Comprehensive (loss) attributable to Tattooed Chef, Inc. stockholders $ (133 ) (3 ) $ (136 ) Six months ended June 30, 2019 Comprehensive income $ 1,564 - $ 1,564 Less: income (loss) attributable to the noncontrolling interest 5 180 185 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 1,559 (180 ) $ 1,379 Three months ended September 30, 2019 Comprehensive income $ 1,647 - $ 1,647 Less: income (loss) attributable to the noncontrolling interest (4 ) 352 348 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 1,651 (352 ) $ 1,299 Nine months ended September 30, 2019 Comprehensive income $ 3,211 - $ 3,211 Less: income (loss) attributable to the noncontrolling interest 1 532 533 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 3,210 (532 ) $ 2,678 Twelve months ended December 31, 2019 Comprehensive income $ 5,434 - $ 5,434 Less: income (loss) attributable to the noncontrolling interest 7 1,082 1,089 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 5,427 (1,082 ) $ 4,345 Three months ended March 31, 2020 Comprehensive income $ 5,547 - $ 5,547 Less: income (loss) attributable to the noncontrolling interest (11 ) 1,022 1,011 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 5,558 (1,000 ) $ 4,536 Three months ended June 30, 2020 Comprehensive income $ 1,990 - $ 1,990 Less: income (loss) attributable to the noncontrolling interest 45 339 384 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 1,945 (339 ) $ 1,606 Six months ended June 30, 2020 Comprehensive income $ 7,537 - $ 7,537 Less: income (loss) attributable to the noncontrolling interest 34 1,361 1,395 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 7,503 (1,361 ) $ 6,142 Three months ended September 30, 2020 Comprehensive income $ (3,844 ) - $ (3,844 ) Less: income (loss) attributable to the noncontrolling interest 57 (160 ) (103 ) Comprehensive (loss) attributable to Tattooed Chef, Inc. stockholders $ (3,901 ) 160 $ (3,741 ) Nine months ended September 30, 2020 Comprehensive income $ 3,693 - $ 3,693 Less: income (loss) attributable to the noncontrolling interest 91 1,201 1,292 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 3,602 (1,201 ) $ 2,401 Immaterial reclasses were also made on the Company’s statement of cash flows to reflect the impact of exchange rate on cash for the year ended December 31, 2019. Reclassifications. Cash. Foreign Currency. The accompanying consolidated financial statements are expressed in United States dollars. Assets and liabilities of foreign operations are translated at period-end rates of exchange. Revenues, costs and expenses are translated at average rates of exchange prevailing during the period. Equity adjustments resulting from translating foreign currency financial statements are accumulated as a separate component of stockholders’ equity. The Company conducts business globally and is therefore exposed to adverse movements in foreign currency exchange rates, specifically the Euro to US dollar. To limit the exposure related to foreign currency changes, the Company entered into foreign currency exchange forward contracts starting in 2020. The Company does not enter into contracts for speculative purposes. In July 2020, the Company entered into a trading facility for derivative forward contracts. Under this facility, the Company has access to open foreign exchange forward contract instruments to purchase a specific amount of funds in Euros and to settle, on an agreed-upon future date, in a corresponding amount of funds in United States dollars. These derivatives are not designated as hedging instruments. Gains and losses on the contracts are included in other income net, and substantially offset foreign exchange gains and losses from the short-term effects of foreign currency fluctuations on assets and liabilities, such as inventory purchases, receivables and payables, of which are denominated in currencies other than the functional currency of the reporting entity. These derivative instruments generally have maturities of up to nine months. During the years ended December 31, 2020 and 2019, the Company entered into foreign currency exchange forward contracts to purchase 67.79 million Euros and 0 Euros, respectively. The notional amounts of these derivatives are $79.21 million and $0 for the years ended December 31, 2020 and 2019, respectively. Accounts Receivable. Inventory. Overhead costs are allocated to the units produced within the reporting period, while abnormal costs are charged to current operations as incurred. The Company monitors the remaining utility of its inventory and writes down inventory for excess or obsolescence as appropriate. Property, Plant and Equipment Long-Lived Assets. Fair Value of Financial Instruments. Level 1 - Inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company is able to access at the measurement date. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, and can reference interest rates, yield curves, implied volatilities and credit spreads. Level 3 - Inputs are unobservable data points for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability. Revenue Recognition. Control generally transfers to the customer when the product is shipped or delivered to the customer based upon applicable shipping terms. Customer contracts generally do include more than one performance obligation and the performance obligations in the Company’s contracts are satisfied within one year. No payment terms beyond one year are granted at contract inception. The Company disaggregates revenue based on the type of products sold to its customers – private label, Tattooed Chef and other. The other revenue stream constitutes sale of similar food products directly to customers through a third-party vendor and the Company acts as a principal in these transactions. Most contracts also include some form of variable consideration. The most common forms of variable consideration include discounts and demonstration costs. Variable consideration is treated as a reduction in revenue when product revenue is recognized. Depending on the specific type of variable consideration, the Company uses either the expected value or most likely amount method to determine the variable consideration. The Company reviews and updates its estimates and related accruals of variable consideration each period based on the terms of the agreements, historical experience, and any recent changes in the market. The Company does not have significant unbilled receivable balances arising from transactions with customers. The Company does not capitalize contract inception costs, as contracts are one year or less and the Company does not incur significant fulfillment costs requiring capitalization. The Company’s deferred revenue balance is primarily compromised of customer arrangements with shipping terms as FOB destination that have been shipped but not yet received by the customer as of year-end. Deferred revenue was $1.71 million and $0 as of December 31, 2020 and 2019, respectively. The Company recognizes shipping and handling costs related to products transferred to the end customer as fulfillment cost and includes these costs in cost of goods sold upon delivery of the product to the customer. Shipping and handling costs related to transfers between the Company’s locations of operations are recognized as part of general and administrative expenses. Sales and Marketing Expenses. Interest Expense. Deferred Financing Costs. Stock-based Compensation. Compensation — Stock Compensation Under the provisions of ASC 505-50, Equity-Based Payments to Non-Employees Income Taxes. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must first be determined to be more likely to be sustained based solely on its technical merits, and if so, then measured to be the largest benefit that has a greater than 50% likelihood of being sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of December 31, 2020. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties as of December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payment, accruals, or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. See Note 14 for more information on the Company’s accounting for income taxes. Accumulated Other Comprehensive Loss. Use of Estimates. Concentrations of Credit Risk. Customers accounting for more than 10% of the Company’s accounts receivable as of December 31, 2020 and 2019 were: Customer December 31, December 31, Customer A 24 % 13 % Customer B 10 % 11 % Customer C 53 % 57 % Segment Information. All of the Company’s products are sold from the United States to customers. Long-lived assets consist of net property, plant and equipment and other non-current assets. The geographic location of long-lived assets is as follows: Long Lived Assets (in thousands) December 31, December 31, Italy $ 9,113 $ 2,292 United States 6,970 5,946 Total $ 16,083 $ 8,238 COVID-19 Pandemic Despite partial remote working conditions, the Company’s business activities have continued to operate with minimal interruptions. As of the date of these financials, the Company’s operations are deemed “essential,” largely due to the Company’s business’s support of many important sectors of the economy, including food and beverage, and thus the Company’s facilities are all currently open and operating. The Company continues to monitor the situation. Management acknowledges the pandemic may adversely affect the Company’s suppliers and could impair its ability to obtain raw material inventory in the quantities or of a quality the Company desires. The Company currently sources most of its raw materials from Italy. Though the Company is not dependent on any single Italian grower for its supply of a certain crop, events (including the pandemic) generally affecting these growers could adversely affect the Company’s business. If the Company is unable to manage its supply chain effectively and ensure that its products are available to meet consumer demand, operating costs could increase, and sales and profit margins could decrease. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was enacted. The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer side social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations, increased limitations on qualified charitable contributions and technical corrections to tax depreciation methods for qualified improvement property. It also appropriated funds for the SBA Paycheck Protection Programs that are forgivable in certain situations to promote continued employment, as well as Economic Injury Disaster Loans to provide liquidity to small businesses harmed by COVID-19. The Company has elected not to apply for a Paycheck Protection Program loan. As of December 31, 2020, the Company has analyzed the provisions of the CARES Act and determined it did not have a material impact on the Company’s financial condition, results of operations or cash flows. The extent to which this pandemic will adversely impact the Company’s future business, financial condition and results of operations is dependent upon various factors, many of which are highly uncertain and outside the control of the Company. As discussed in Note 3, the Company has available funding from the Transaction to repay some of its debts and further support the Company’s operations. Earnings per share. For the years ended December 31, 2020 and 2019, basic and diluted net income per share have been retroactively adjusted to reflect the Reverse Recapitalization of the Company described in Note 1. Warrants. The Company assesses whether warrants issued require accounting as derivatives. The Company determined that the warrants were (1) indexed to the Company’s own stock and (2) classified in stockholders’ equity in accordance with Financial Accounting Standards Board (“FASB”) ASC Topic 815, Derivatives and Hedging

Recently Issued Accounting Pron

Recently Issued Accounting Pronouncements	12 Months Ended
	Dec. 31, 2020
Accounting Standards Update and Change in Accounting Principle [Abstract]
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	2. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In December 2019, the FASB issued Accounting Standards Update (“ASU”) No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes In February 2016, the FASB issued ASU 2016-02, Leases Leases (Topic 842): Targeted Improvements In June 2016, the FASB issued ASU No. 2016-13 (“ASU 2016-13”) regarding ASC Topic 326, Financial Instruments - Credit Losses In March 2020, the FASB issued ASU 2020-04, Facilitation of the Effects of Reference Rate Reform In August 2020, the FASB issued ASU No. 2020-06, Debt—Debt with Conversion and Other Options ) and Derivatives and Hedging—Contracts in Entity’s Own Equity Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity

Reverse Recapitalization

Reverse Recapitalization	12 Months Ended
	Dec. 31, 2020
Reverse Recapitalization Disclosure [Abstract]
REVERSE RECAPITALIZATION	3. Reverse Recapitalization The Transaction As discussed in Note 1, on October 15, 2020, the Company consummated the Transaction. In connection therewith, Merger Sub merged with and into Myjojo (Delaware), with Myjojo (Delaware) surviving the Transaction in accordance with the Delaware General Corporation Law. Upon consummation of the Transaction, Myjojo (Delaware) became a wholly owned subsidiary of Tattooed Chef, Inc. Further, the Company changed its name from Forum Merger II Corporation to Tattooed Chef, Inc. The Transaction was accounted for as a reverse recapitalization in accordance with GAAP with Forum treated as the accounting acquiree and Myjojo (Delaware) treated as the accounting acquiror for financial reporting purposes. Myjojo (Delaware) was determined to be the accounting acquirer based on the following predominant factors: (i) Myjojo (Delaware)’s stockholders have the largest portion of voting rights in the Company post-combination; (ii) the Board and Management of the post-combination company are primarily composed of individuals associated with Myjojo (Delaware); (iii) Myjojo (Delaware) was the larger entity based on historical operating activity, assets, revenues and employee base at the time of the Closing of the Transaction; and (iv) the on-going operations post-combination comprise those of Myjojo (Delaware). The Restructuring In connection with the Transaction, the following Restructuring transactions were consummated prior to, and as a condition to, the Closing, based on the Contribution Agreement dated June 11, 2020, entered into among Myjojo (Delaware), UMB, Pizzo and Salvatore Galletti: (i) UMB contributed all of its equity interests in Ittella International to Myjojo (Delaware) (Note 4) in exchange for 1,176 shares of Myjojo (Delaware) common stock. These shares were exchanged for 4,046,291 shares of Forum’s Class A common stock and cash of $9.00 million at the Closing Date; (ii) Pizzo contributed all of its 30% equity interests in Ittella Italy in exchange for one share of Class B special stock of Myjojo (Delaware). This share was exchanged for 1,500,000 shares of Forum’s Class A common stock and cash of $2.00 million at the Closing Date. (iii) Myjojo (Delaware) issued one share of Class A special stock to Myjojo (Delaware)’s Chief Operating Officer. In connection with the Transaction, this one share was exchanged for 500,000 shares of Forum’s Class A common stock with a fair value of $24.07 per share (total $12.04 million). In addition, the Chief Operating Officer received $1.00 million in cash at the Closing Date. The $13.04 million is included within operating expenses as compensation expense in the consolidated statements of income and comprehensive income (loss); and (iv) Salvatore Galletti transferred 165 shares of common stock of Myjojo (Delaware) to Project Lily, LLC, (“Project Lily”) a Delaware limited liability company controlled by Salvatore Galletti. At the Closing Date, the shares of Myjojo (Delaware) held by Salvatore Galletti and Project Lily were exchanged for 27,757,557 and 566,481 shares (a total of 28,324,038), respectively, of Forum’s Class A common stock. In addition, Salvatore Galletti and Project Lily received cash of $61.50 million and $1.50 million, respectively, at the Closing Date. In summary, Myjojo (Delaware) stockholders received a total of 34,370,329 shares of Forum Class A common stock and $75.00 million in cash at the Closing date in connection with the Merger. The $75.00 million in cash was accounted for as a distribution of capital made to the sellers. Salvatore Galletti was the sole stockholder of Myjojo (Delaware) immediately prior to the Restructuring transaction. Therefore, the shares outstanding prior to consummation of the Transaction were retroactively adjusted to reflect the 28,324,038 shares received by Mr. Galletti and Project Lily established in the reverse recapitalization. Upon Closing, (i) all shares of Class B common stock of Forum were reclassified to Class A common stock; and (ii) immediately following this reclassification, all shares of Class A common stock of Forum were reclassified to common stock of Tattooed Chef. Holdback Shares As part of the Merger Agreement, an additional 5,000,000 shares of Forum’s common stock (the “Holdback Shares”) were placed into escrow, to be released after the Closing to certain Myjojo (Delaware) stockholders upon satisfaction, within the first three years after the Closing, of the following conditions: (i) if the trading price of the Company’s common stock equals or exceeds $12.00 on any 20 trading days in any 30-day trading period (the “$12.00 Share Price Trigger”), then 2,500,000 additional Holdback Shares will be released to certain Myjojo (Delaware) stockholders or (ii) if the trading price of the Company’s common stock equals or exceeds $14.00 on any 20 trading days in any 30-day trading period (each of such $14.00 trigger and the $12.00 Share Price Trigger, a “Share Price Trigger”), then 2,500,000 Holdback Shares will be released to certain Myjojo (Delaware) stockholders. If a change in control occurs within the first three years after the Closing, all Holdback Shares not previously released will be released to certain Myjojo (Delaware) stockholders. If the conditions to release of the Holdback Shares are not satisfied within the first three years of Closing, the Holdback Shares are forfeited. On November 16, 2020, both Share Price Trigger events for the issuance of the Holdback Shares occurred and, accordingly, the Company released from the escrow and delivered the 5,000,000 Holdback Shares to the Myjojo (Delaware) stockholders (other than Pizzo and Myjojo (Delaware)’s Chief Operating Officer ). Sponsor Earnout Shares In accordance with the Sponsor Earnout Letter entered into by and among Forum Investor II, LLC (the “Sponsor”), Forum and the Holder Representative, the Sponsor agreed that at the Closing, the Sponsor placed 2,500,000 Founder Shares (as that term is defined in the Sponsor Earnout Letter) held by it (the “Sponsor Earnout Shares”) into escrow. The vesting, release and forfeiture terms of the Sponsor Earnout Shares are the same as the vesting, release and forfeiture terms applicable to the Holdback Shares, with 50% of the Sponsor Earnout Shares vesting at each Share Price Trigger, and all Sponsor Earnout Shares released if a change of control occurs, in each case, within the first three years after the Closing. If the conditions to the release of any Sponsor Earnout Shares are not satisfied on or prior to the date that it is finally determined that the Myjojo (Delaware) stockholders are not entitled to or eligible to receive any further Holdback Releases (as that term is defined in the Sponsor Earnout Letter) pursuant to the Merger Agreement, the Sponsor Earnout Shares will be forfeited by the Sponsor after such date, and returned to the Company for immediate cancellation. In November 2020, both Share Price Trigger events for the issuance of the Holdback Shares occurred and, accordingly, the Company released from the escrow and returned the 2,500,000 Sponsor Earnout Shares to the Sponsor. The multiple settlement provisions of the Holdback Shares and Sponsor Earnout Shares constitute derivative instruments under ASC 815, which must be classified as asset or liability instruments at their fair value at the Closing date, and subsequently remeasured with changes in fair value recognized in earnings. At the Closing date, the fair value of the contingent consideration relating to the Holdback Shares amounted to $120.35 million. The derivative liability was remeasured with changes in fair value recognized in earnings of $37.20 million upon release of the Holdback Shares to the certain stockholders in November 2020. The fair value of the Sponsor Earnout Shares was $0 at the Closing date and $0 upon the release date. Refer to Note 11 – Fair Value Measurements. Transaction Costs Direct and incremental transaction costs related to the Transaction of $9.40 million (before tax) are treated as a reduction of the cash proceeds and are deducted from the Company’s additional paid-in capital on October 15, 2020. Net Cash Contributions from Reverse Recapitalization The following table reconciles the elements of the Reverse Recapitalization to the consolidated statement of cash flows for the year ended December 31, 2020 (amounts in thousands): Cash held in the Trust Account $ 207,416 Less: Forum transaction costs and advisory fees (21,249 ) Add: Transaction costs recognized in additional paid-in capital, net of tax 7,227 Less: Transaction costs paid after the Closing Date (6,200 ) Net cash contributions from Reverse Recapitalization $ 187,194

Redeemable noncontrolling inter

Redeemable noncontrolling interest	12 Months Ended
	Dec. 31, 2020
Redeemable Noncontrolling Interest [Abstract]
REDEEMABLE NONCONTROLLING INTEREST	4. Redeemable noncontrolling interest On April 15, 2019, UMB contributed $6.00 million to acquire 6,000 units for a 12.5% ownership interest in Ittella International. The Company incurred issuance costs of $0.13 million resulting in net consideration received of $5.87 million. Per the terms of Ittella International’s operating agreement, UMB was provided with a put right which may cause Ittella International to purchase all, but not less than all of UMB units upon notice (“Put Notice”). UMB could have provided the Put Notice to Ittella International at any time for any reason after April 15, 2024. If Ittella International did not accept the price proposed in the Put Notice, the consideration to be paid by Ittella International to UMB for the units that were the subject of the Put Notice will be the fair market value of the units as established by a third party appraisal, subject to a floor for the fair value at 85%. If the fair value was less than 85% of the consideration proposed by UMB in their Put Notice, UMB may have chosen to abandon the transfer. The put right constituted a redemption feature and therefore UMB’s noncontrolling interest (the “Redeemable Noncontrolling Interest”) was classified as temporary equity (mezzanine) in the accompanying consolidated financial statements. The Redeemable Noncontrolling Interest was initially measured at fair value, which has been determined by the Company to equal the consideration received from UMB, net of transaction costs. The Redeemable Noncontrolling Interest was not redeemable until April 2024; however, it was probable of becoming redeemable with the passage of time. Therefore, the subsequent measurement of the Redeemable Noncontrolling Interest at each reporting date was determined as the higher of (1) the initial carrying amount, increased or decreased for the redeemable noncontrolling interest’s share of net income and other comprehensive income, or (2) the redemption value, which was determined to be fair value per the terms of Ittella International’s operating agreement above. In determining the measurement method of redemption value, the Company elected to accrete changes in the redemption value over the period from the date of issuance to the earliest redemption date (i.e. April 2024) of the instrument using the effective interest method. Changes in the redemption value are considered to be changes in accounting estimates. Redemption value was determined using a combination of the market approach and income approach. Under the market approach, the Company estimated fair value based on market multiples of EBITDA of comparable companies. Under the income approach, the Company measured fair value based on a projected cash flow method using a discount rate determined by its Management which is commensurate with the risk inherent in its current business model. Changes in the carrying value of the Redeemable Noncontrolling Interest were as follows for the years ended December 31, 2020 and 2019: Amount Redeemable Noncontrolling Interest as of December 31, 2019 $ 6,930 Contribution from noncontrolling interest 1,143 Net income attributable to redeemable noncontrolling interest 283 Accretion to redeemable noncontrolling interest to redemption value 36,719 Reverse recapitalization transaction (45,075 ) Redeemable Noncontrolling Interest as of December 31, 2020 $ - Amount Contribution from UMB on April 15, 2019 $ 6,000 Changes to attribution of net assets to noncontrolling interest (1,053 ) Net income attributable to redeemable noncontrolling interest 731 Accretion to redeemable noncontrolling interest to redemption value 1,252 Redeemable Noncontrolling Interest as of December 31, 2019 $ 6,930 As discussed in Note 3, all redeemable noncontrolling interest classified as mezzanine equity was reclassified to permanent equity in connection with the contribution of UMB’s 12.5% equity interests in Ittella International to Myjojo (Delaware) in exchange for Myjojo (Delaware)’s common stock and were exchanged for Forum Class A common stock upon consummation of the Transaction.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2020
Revenue Recognition [Abstract]
REVENUE RECOGNITION	5. REVENUE RECOGNITION Nature of Revenues Substantially all of the Company’s revenue from contracts with customers consist of the sale of plant-based foods including, but not limited to, acai and smoothie bowls, zucchini spirals, riced cauliflower, vegetable bowls and cauliflower crust pizza in the United States and is recognized at a point in time in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods. Each unit of food product sold to the customer is the performance obligation. Revenue from the sale of frozen food products is recognized upon the transfer of control to the customer, which is upon shipment to the customer. The Company disaggregates revenue based on the type of products sold to its customers – private label, Tattooed Chef and other. The other revenue stream constitutes sale of similar food products directly to customers through third-party vendors and the Company acts as a principal in these transactions. All sales are recorded within revenue on the accompanying consolidated statements of income and comprehensive income (loss). The Company does not have material contract assets and contract liabilities as of December 31, 2020 and 2019. Revenue streams for the years ended December 31, 2020 and 2019 were: December 31, 2020 December 31, 2019 Revenue Streams (in thousands) Revenue % Total Revenue % Total Private Label $ 62,906 42 % $ 63,820 75 % Tattooed Chef 84,592 57 % 18,280 22 % Other revenues 994 1 % 2,819 3 % Total $ 148,492 $ 84,919 Significant Judgments Generally, the Company’s contracts with customers comprise a written quote and customer purchase order or statement of work and are governed by the Company’s trade terms and conditions. In certain instances, it may be further supplemented by separate pricing agreements. All products are sold on a standalone basis; therefore, when more than one product is included in a purchase order, the Company has observable evidence of stand-alone selling price. Contracts do not contain a significant financing component as payment terms on invoiced amounts are typically between 7 to 45 days, based on the Company’s credit assessment of individual customers, as well as industry expectations. Product returns are not significant. The contracts with customers do not include any additional performance obligations related to warranties and material rights. From time to time, the Company may offer incentives to its customers considered to be variable consideration including discounts and demonstration costs. Customer incentives considered to be variable consideration are recorded as a reduction to revenue as part of the transaction price based on the agreement at the time of the transaction. Customer incentives are allocated entirely to the single performance obligation of transferring product to the customer. Major Customers Customer December 31, December 31, Customer C 39 % 29 % Customer A 32 % 10 % Customer B 17 % 35 % Customer E * 11 % Customer D * 10 % *Customer accounted for less than 10% of revenue in the period.

Accounts Receivable and Allowan

Accounts Receivable and Allowance for Doubtful Receivables	12 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL RECEIVABLES	6. ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL RECEIVABLES Accounts receivable are reduced by an allowance for an estimate of amounts that are uncollectible. All of the Company’s receivables are due from customers in the United States. The Company extends credit to its customers based upon its evaluation of the following factors: (i) the customer’s financial condition, (ii) the amount of credit the customer requests, and (iii) the customer’s actual payment history (which includes disputed invoice resolution). The Company does not require its customers to post a deposit or supply collateral. The Company’s allowance for doubtful receivables is based on an analysis that estimates the amount of its total customer receivable balance that is not collectible. This analysis includes assessing a default probability to customers’ receivable balances, which is influenced by several factors, including (i) current market conditions, (ii) periodic review of customer credit worthiness, and (iii) review of customer receivable aging and payment trends. The Company evaluates the creditworthiness of its customers regularly and based on its analysis, the Company has determined an allowance for doubtful receivables is not necessary as of December 31, 2020 and 2019. The Company writes off accounts receivable whenever they become uncollectible, and any payments subsequently received on such receivables are recorded as bad debt recoveries in the period the payment is received. Credit losses from continuing operations have consistently been within management’s expectations.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
INVENTORY	7. INVENTORY Inventory consists of the following as of (in thousands): December 31, December 31, Raw materials $ 16,534 $ 5,043 Work-in-process 5,220 2,870 Finished goods 13,902 8,776 Packaging 3,004 1,271 Total $ 38,660 $ 17,960

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2020
Prepaid Expenses And Other Current Assets [Abstract]
PREPAID EXPENSES AND OTHER CURRENT ASSETS	8. PREPAID EXPENSES AND OTHER CURRENT ASSETS The following table provides additional information related to the Company’s prepaid expenses and other current assets as of (in thousands): December 31, December 31, Warrants receivable (see Note 16) $ 13,542 $ - Tax credits 1,884 2,228 Prepaid expenses 1,897 587 Other current assets 917 198 Total $ 18,240 $ 3,013

Property, Plant, and Equipment

Property, Plant, and Equipment - Net	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT, AND EQUIPMENT - NET	9. PROPERTY, PLANT, AND EQUIPMENT - NET Property, plant and equipment consists of the following as of (in thousands): December 31, 2020 December 31, 2019 Building $ 2,574 $ 2,574 Leasehold improvements 2,106 1,394 Machinery and equipment 12,526 4,276 Computer equipment 187 21 Furniture and fixtures 109 100 Construction in progress 1,533 1,366 19,035 9,731 Less: accumulated depreciation (2,952 ) (1,493 ) Net $ 16,083 $ 8,238 The Company recorded depreciation expense for the years ended December 31, 2020 and 2019 of $1.43 million and $0.66 million, respectively.

Derivative Instruments

Derivative Instruments	12 Months Ended
	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS	10. Derivative instruments The Company enters into foreign currency exchange forward contracts to reduce the short-term effects of foreign currency fluctuations on assets and liabilities such as foreign currency inventory purchases, receivables and payables. The Company’s primary objective in holding derivatives is to reduce the volatility of earnings and cash flows associated with changes in foreign currency exchange rates. The Company’s derivatives expose the Company to credit risk to the extent that the counterparties may be unable to meet the terms of the arrangement. The Company does, however, seek to mitigate such risks by limiting its counterparties to major financial institutions. Management does not expect material losses as a result of defaults by counterparties. The fair values of the Company’s derivative instruments classified as Level 2 financial instruments and the line items within the accompanying consolidated balance sheets to which they were recorded are summarized as follows (in thousands): Balance Sheet Line Item As of Derivatives not designated as hedging instruments: Foreign currency derivatives Prepaid expenses and other current assets $ 866 Total $ 866 The effect on the accompanying consolidated statements of income and comprehensive income (loss) of derivative instruments not designated as hedges and contingent consideration derivatives is summarized as follows (in thousands): Line Item in Statement of Income Year ended Derivatives not designated as hedging instruments: Foreign currency derivatives Other income $ 866 Gain on settlement of contingent consideration derivative Other income 37,200 Total $ 38,066 The Company has notional amounts of $45.60 million on outstanding derivatives as of December 31, 2020. There were no derivative instruments for the year ended December 31, 2019.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	11. FAIR VALUE MEASUREMENTS Contingent Consideration Liabilities – Holdback Shares As discussed in Note 3, the Company recognized and measured a contingent consideration liability associated with Holdback Shares at a fair value of $120.35 million, determined using a probability-weighted discounted cash flow model. Significant inputs used in the model includes certain financial metric growth rates, volatility rates, projections associated with the applicable contingency, the interest rate, and the related probabilities and payment structure in the Merger Agreement, which are not observable in the market and are therefore considered to be Level 3 inputs. As further discussed in Note 3, on November 16, 2020, the contingencies were met and accordingly the Holdback Shares were released. The remeasured fair value of the liability was $83.15 million based on the public share price on release date, and was charged against additional paid-in capital. The change in fair value during the period resulted in a gain on settlement of the contingent consideration derivative of $37.20 million and was recorded within “other income” in the consolidated statements of income and comprehensive income (loss). The following table reflects the changes in the estimated fair value of the Company’s liabilities measured on a recurring basis using significant unobservable inputs (Level 3): ( in thousands 2020 2019 Fair value at January 1 $ — $ — Contingent consideration liability recorded upon Closing 120,350 — Change in fair value (37,200 ) — Contingent consideration settled (83,150 ) — Fair value at December 31 $ — $ — Sponsor Earnout Shares Subject to Transfer Restrictions As discussed in Note 3, the Company recognized and measured an asset associated with the Sponsor Earnout Shares at its fair value of $0 at the Closing date, determined using a probability-weighted discounted cash flow model. Significant inputs used in the models includes certain financial metric growth rates, volatility rates, projections associated with the applicable contingency, the interest rate, and the related probabilities and payment structure in the contingent consideration arrangement, which are not observable in the market and are therefore considered to be Level 3 inputs. As discussed in Note 3, the Sponsor Earnout Shares were released on November 16, 2020 based on the remeasured fair value on the release date of $0, as none of the Sponsor Earnout Shares were forfeited on that date. No gain or loss was recorded by the Company in connection with the Sponsor Earnout Shares.

Leases

Leases	12 Months Ended
	Dec. 31, 2020
Disclosure of Leases [Abstract]
LEASES	12. LEASES The Company leases office and manufacturing facilities, equipment and vehicles under various operating arrangements. Certain of the leases are subject to escalation clauses and renewal periods. The Company recognizes lease expense, including predetermined fixed escalations, on a straight-line basis over the initial term of the lease from the time that the Company controls the leased property. The future minimum lease commitments as of December 31, 2020 under operating leases having an initial or remaining non-cancelable term of one year or more are as follows (in thousands): Year ended December 31, 2021 856 2022 685 2023 524 2024 186 2025 132 Thereafter 457 Total $ 2,840 The Company’s rent expense for the years ended December 31, 2020 and 2019 totaled $2.05 million and $1.50 million, respectively.

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2020
Accrued Expenses [Abstract]
ACCRUED EXPENSES	13. ACCRUED EXPENSES The following table provides additional information related to the Company’s accrued expenses as of (in thousands): December 31, December 31, Accrued customer incentives $ 1,524 $ 222 Accrued payroll 1,245 1,237 Accrued commission 108 240 Other accrued expenses 84 249 Total $ 2,961 $ 1,948

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	14. INCOME TAXES The Company’s consolidated financial statements recognizes the current and deferred income taxes consequences that result from the Company’s activities during the current and preceding periods. Prior to the Transaction, Myjojo (Delaware) was an S corporation, only subject to a minimal entity level tax in California and foreign income tax filings. Following the Transaction, the Company files consolidated federal, state, and foreign income tax filings. The Company recognizes current and deferred income taxes as a consolidated “C” corporation for periods ending after the date of the Transaction. As a result, Myjojo (Delaware) recorded a one-time tax benefit resulting from Myjojo (Delaware)’s change in tax status from an S-corporation to a C-corporation. The Company’s income before income taxes are subject to taxes in the following jurisdictions for the following periods (in thousands): December 31, December 31, United States $ 24,096 $ 4,506 Foreign 4,350 1,256 The (benefit) provision for income taxes consisted of the following: December 31, December 31, Current: Federal $ - $ - State and local 78 79 Foreign 947 257 Total current 1,025 336 Deferred: Federal (29,502 ) - State and local (13,591 ) (11 ) Foreign (390 ) (171 ) Tax benefit recorded to additional paid-in capital 2,180 - Total deferred (41,303 ) (182 ) Total income tax (benefit) expense $ (40,278 ) $ 154 The tax benefit recorded to additional paid-in capital was associated with the pre-merger exchange and restructuring. For the years ended December 31, 2020 and 2019 the effective tax rate was (141.6)% and 2.7% respectively. A reconciliation of the income tax provisions to the amounts computed by applying the statutory federal income tax rate to income before income tax provisions for the years ended (in thousands): December 31, 2020 December 31, 2019 Income taxes computed at Federal statutory rate $ 5,974 21.0 % $ 1,210 21.0 % State and local taxes (422 ) (1.5 )% 69 1.2 % Section 162(m) limitation 2,537 8.9 % Derivative Gain / Loss (7,812 ) (27.5 )% Permanent differences (187 ) (0.6 )% - - Foreign taxes 947 3.3 % 419 7.3 % Earnings not subject to federal entity-level tax (2,013 ) (7.1 )% (1,210 ) (21.0 )% Change in valuation allowance - - (334 ) (5.8 )% Change in tax status (39,261 ) (138.0 )% - - Other (41 ) (0.1 )% - Total $ (40,278 ) (141.6 )% $ 154 2.7 % Deferred Tax Assets and Liabilities The components of deferred income tax assets and liabilities, which are included in the accompanying consolidated balance sheets, are summarized as follows for years ended (in thousands): 2020 2019 Deferred tax assets Transaction costs $ 2,180 $ - Fixed assets 65 - Intangibles 38,667 - Stock based compensation 951 - Accruals and reserves 275 - Net operating loss carryforwards 1,520 171 Other 109 56 Total deferred tax assets $ 43,767 $ 227 2020 2019 Deferred tax liability Unrealized exchange gain $ (242 ) $ - Net $ 43,525 $ 227 Management assesses the available positive and negative evidence to estimate whether sufficient future taxable income will be generated to permit use of the existing deferred tax assets. A significant piece of objective positive evidence evaluated was the cumulative income incurred over the three-year period ended December 31, 2020, as well as upward trending profitability. In addition, consideration was given to other subjective evidence, including projections for future growth. On the basis of this evaluation, as of December 31, 2020, Management believes it more likely than not that the deferred tax assets will be realized. The amount of the deferred tax asset considered realizable, however, could be adjusted if, for example, estimates of future taxable income during the carryforward period are reduced or are not able to be forecasted with reasonable accuracy, or if compelling objective negative evidence in the form of cumulative losses are incurred. As of December 31, 2020, the Company had federal and state net operating loss carryforwards of approximately $5.4 million and $5.5 million, respectively. The federal net operating loss carryforwards can be carried forward indefinitely. The state net operating loss carryforwards will expire beginning in 2040, if not utilized. The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position based solely on the technical merits. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company evaluated all of its tax positions for which the statute of limitations remained open and determined there were no unrecognized tax benefits as of December 31, 2020 and 2019. The Company’s policy is to classify interest and penalties associated with uncertain tax positions, if any, as a component of its income tax provision. For the years ended December 31, 2020 and 2019, the Company had no interest or penalties related to unrecognized tax benefits. On March 27, 2020, the United States enacted the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The CARES Act is an emergency economic stimulus package that includes spending and tax breaks to strengthen the United States economy and fund a nationwide effort to curtail the effect of COVID-19. As of December 31, 2020, the Company has analyzed the provisions of the CARES Act and determined it did not have a significant impact to the Company. As of December 31, 2020, and 2019, the Company had no open tax examinations by any taxing jurisdiction in which it operates. The taxing authorities of the most significant jurisdictions are the United States Internal Revenue Service and the California Franchise Tax Board and the Agenzia delle Entrate. The statute of limitations for which the Company’s tax returns are subject to examination are as follows: Federal 2017-2020, California 2016-2020, and Italy 2016-2020.

Indebtedness

Indebtedness	12 Months Ended
	Dec. 31, 2020
Indebtedness [Abstract]
INDEBTEDNESS	15. INDEBTEDNESS Debt consisted of the following as of (in thousands): December 31, December 31, Revolving credit facility $ 22 $ 10,054 Notes payable 2,101 3,272 Notes payable to related parties (Note 18) 66 800 Total debt 2,189 14,126 Less current debt (199 ) (11,021 ) Total $ 1,990 $ 3,105 Revolving credit facility The Company is party to a revolving line of credit agreement, which has been amended from time to time, pursuant to which a credit facility has been extended to the Company until May 25, 2021 (the “Credit Facility”). The Credit Facility provides the Company with up to $25.00 million in revolving credit. Under the Credit Facility, the Company may borrow up to (a) 90% of the net amount of eligible accounts receivable; plus, (b) the lower of: (i) sum of: (1) 50% of the net amount of eligible inventory; plus (2) 45% of the net amount of eligible in-transit inventory; (ii) $10.00 million; or (iii) 50% of the aggregate amount of revolving loans outstanding, minus (c) the sum of all reserves. Under the Credit Facility: (i) the Company’s fixed charge coverage ratio may not be less than 1.10:1.00, and (ii) the Company may make dividends or distributions in shares of stock of the same class and also distributions for the payment of taxes. As of December 31, 2020, and 2019, the Company was in compliance with all terms and conditions of its Credit Facility. The revolving line of credit bears interest at the sum of (i) the greater of (a) the daily Prime Rate, or (b) LIBOR plus 2%; and (ii) 1%. The revolving line of credit has an arrangement associated with it wherein all collections from collateralized receivables are deposited into a collection account and applied to the outstanding balance of the line of credit on a daily basis. The funds in the collection account are earmarked for payment towards the outstanding line of credit and given the Company’s obligation to pay off the outstanding balance on a daily basis, the balance is classified as a current liability on the Company’s consolidated balance sheets as of December 31, 2020 and 2019. Capital expenditure loan, term loan, and notes payable The Credit Facility includes a capital expenditure loan (“Capex Loan”) in the amount of up to $0.50 million that functions to reimburse the Company for certain qualified expenses related to the Company’s purchase of capital equipment. All borrowings against this loan are payable on a straight-line basis over 5 years and accrue interest at the greater of (a) the daily Prime Rate or (b) the daily LIBOR Rate plus 4%. The loan was paid off in full with the proceeds from the Transaction. The balance on the Capex Loan was $0 and $0.38 million as of December 31, 2020 and 2019, respectively, of which $0 and $0.10 million is classified as current as of December 31, 2020 and 2019, respectively. In September 2018, the Company amended the Credit Facility to include a term loan in the amount of $1.00 million (the “Term Loan”). The Term Loan accrues interest at the sum of the (i) the greater of (a) the daily Prime Rate, or (b) LIBOR plus 2%; and (ii) 1.5% and has a maturity date of May 25, 2021. The Credit Facility is secured by substantially all of the Company’s assets. The balance on the Term Loan was $0 million and $0.56 million as of December 31, 2020 and 2019, respectively. In April 2019, Ittella Italy entered into a promissory note with a financial institution in the amount of 0.40 million Euros. The note accrues interest at 2.5% and has a maturity date of April 15, 2021, when the full principal and interest are due. The balance on the promissory note was $0.08 million and $0.30 million as of December 31, 2020 and 2019, respectively. On June 19, 2015, Ittella Properties, LLC, a variable interest entity (“VIE”) (See Note 20), executed a promissory note with a financial institution in the amount of $1.30 million (the “CB Loan”). The CB Loan accrues interest at an initial rate of 4.99% and is variable on an annual basis in accordance with the United States Treasury Note Index Rate plus 2.66% and subject to a minimum rate of 4.65%. The CB Loan had a maturity date of July 1, 2040 and was collateralized by the Alondra Building (Note 20) and was guaranteed by Ittella International. The loan was paid off in full through a refinancing on January 6, 2020. The outstanding balance on the CB Loan was $0 and $1.16 million as of December 31, 2020 and 2019, respectively. On August 12, 2015, Ittella Properties, LLC, the VIE, executed a note payable with a financial institution in the amount of $1.06 million (the “CDC Loan”). The CDC Loan accrued interest at 2.88% and had a maturity date of August 1, 2035. The CDC Loan was secured by the Alondra Building (Note 20) and was guaranteed by Ittella International. The loan was paid off in full through a refinancing on January 6, 2020. The outstanding balance on the CDC Loan was $0 and $0.87 million as of December 31, 2020 and 2019, respectively. On January 6, 2020, Ittella Properties, LLC, the VIE, refinanced all of its existing debt with a financial institution in the amount of $2.10 million (the “Note”). The Note accrues interest at 3.60% and has a maturity date of January 31, 2035. Financial covenants of the Note include a minimum fixed charge coverage ratio of 1.20 to 1.00. As of December 31, 2020, the Company was in compliance with all terms and conditions of the Note. The outstanding balance on the Note was $2.02 million and $0 as of December 31, 2020 and 2019, respectively. Future minimum principal payments due on the notes payable, including notes payable to related parties, for periods subsequent to December 31, 2020 are as follows (in thousands): Year ended December 31, 2021 199 2022 198 2023 119 2024 123 2025 128 Thereafter 1,422 Total $ 2,189

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
STOCKHOLDERS' EQUITY	16. STOCKHOLDERS’ EQUITY The consolidated statements of changes in equity reflect the Reverse Recapitalization as of October 15, 2020 as discussed in Note 3. Since Myjojo (Delaware) was determined to be the accounting acquirer in the Reverse Recapitalization, all periods prior to the consummation of the Transaction reflect the balances and activity of Myjojo (Delaware) (other than shares which were retroactively restated in connection with the Transaction). Further, the Company issued awards to certain officers and all of the directors pursuant to the Tattooed Chef, Inc. 2020 Incentive Award Plan (“Director Awards”) on December 17, 2020 (see Note 17). Salvatore Galletti received 4,935 shares of common stock of the Company as part of the Director Awards. Such shares together with the shares that Salvatore Galletti received as a result of the Transaction and the release of the Holdback Shares from escrow as discussed in Note 3, allowed Salvatore Galletti to have approximately 40.0% (separate from the shares assigned to Project Lily) of the voting power of the capital stock of the Company as of December 31, 2020. Preferred Stock The Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.0001 per share with such designations, voting and other rights and preferences as may be determined from time to time by the Company’s board of directors. As of December 31, 2020, there were no shares of preferred stock issued or outstanding. Common Stock The Company is authorized to issue 1,000,000,000 shares of common stock with a par value of $0.0001 per share. Holders of common stock are entitled to one vote for each share. As of December 31, 2020, there were 71,551,067 shares issued and outstanding. Noncontrolling Interest Prior to the consummation of the Transaction as discussed in Note 3, noncontrolling interest in Ittella Italy was included as a component of stockholders’ equity on the accompanying consolidated balance sheets. Noncontrolling interest in Ittella International contains a redemption feature and was included as mezzanine equity on the accompanying consolidated balance sheets (Notes 3 and 4). The share of income attributable to noncontrolling interest were included as a component of net income in the accompanying consolidation statements of income and comprehensive income prior to the Transaction. The following schedule discloses the components of the Company’s changes in net income attributable to noncontrolling interest for the years ended December 31 (in thousands): 2020 2019 Net income attributable to noncontrolling interest in Ittella Italy $ 1,192 $ 351 Net income attributable to noncontrolling interest in Ittella International 283 731 Increase in noncontrolling interest due to foreign currency translation 84 7 Change in net comprehensive income attributable to noncontrolling interest $ 1,559 $ 1,089 As discussed in Notes 3 and 4, all noncontrolling interest were converted into Myjojo (Delaware)’s common shares which were subsequently exchanged for the Company’s common shares in the Transaction. Warrants In connection with Forum’s IPO and issuance of Private Placement Units in August 2018, Forum issued Units consisting of Class A Common Stock with attached warrants as follows: 1. Public Warrants – Forum issued 20,000,000 Units at a price of $10.00 per Unit, each Unit consisting of one share of Class A Common Stock of Forum and one redeemable warrant. 2. Private Placement Warrants – Forum issued 655,000 Private Placement Units, each consisting of one share of Class A Common Stock and one warrant to the Sponsor and to Jefferies and EarlyBirdCapital, Inc. in a private placement. Each Public Warrant and Private Placement Warrant (together, the “Warrants”) entitles the holder to purchase one share of Common Stock at an exercise price of $11.50. The Public Warrants contain a redemption feature that provides the Company the option to call the Public Warrants for redemption 30 days after notice to the holder when any of conditions described in the following paragraph is met, and to require that any Public Warrant holder who desires to exercise his, her or its Public Warrant prior to the redemption date do so on a “cashless basis,” by converting each Public Warrant for an equivalent number of shares of Common Stock, determined by dividing (i) the product of the number of shares of Common Stock underlying the Warrants, multiplied by the difference between the Warrant Price and the “Fair Market Value”, and (ii) the Fair Market Value (defined as the average last sale price of the Common Stock for the ten trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of the Public Warrants). The Public Warrants become exercisable upon occurrence of certain events (trigger events), including the completion of the Transaction (Note 3). Once the Public Warrants become exercisable, the Company may redeem the Public Warrants in whole, at a price of $0.01 per warrant within 30 days after a written notice of redemption, and if and only if, the reported last sale price of the Company’s common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending three business days before the Company sends the notice of redemption to the holder. See Note 22. The Private Placement Warrants are identical to the Public Warrants, except that so long as they are held by the Sponsor or Underwriter or any of their Permitted Transferees, the Private Placement Warrants: (i) may be exercised for cash or on a cashless basis; (ii) may not be transferred, assigned, or sold 30 days after the completion of a defined Business Combination except to a Permitted Transferee who enters into a written agreement with the Company agreeing to be bound by the transfer restrictions, and (iii) are not redeemable by the Company. A Warrant may be exercised only during the “Exercise Period” commencing on the later of: (i) the date that is 30 days after the first date on which Forum completes its initial business combination; or (ii) 12 months from the date of the closing of the IPO, and terminating on the earlier to occur (x) five years after Forum completes its initial business combination; (y) the liquidation of the Company or (z) other than with respect to the Private Placement Warrant, the Redemption Date (as that term is defined in the Warrant Agreement), subject to any applicable conditions as set forth in the Warrant Agreement. The Company in its sole discretion may extend the duration of the Warrants by delaying the expiration date, provided it give at least 20 days prior written notice of any such extension to the registered holders of the Warrants. As discussed in Note 3, Forum completed a business combination, which is one of the trigger events for exercisability of the Warrants. Warrant activity is as follows: Warrant Shares Issued and outstanding as of October 15, 2020 20,655,000 Exercised (5,787,739 ) Cancelled and forfeited - Issued and outstanding as of December 31, 2020 14,867,261 The Warrants are considered freestanding equity-classified instruments due to their detachable and separately exercisable features. Accordingly, the Warrants are presented as a component of Stockholders’ Equity in accordance with ASC 815-40-25. The Company did not receive payment from the transfer agent for 1,177,602 warrants of the 5,793,611 warrants exercised during the period ended December 31, 2020, and accordingly a Warrant Receivable of $13.54 million is recognized as part of Prepaid Expenses and Other Current Assets on the consolidated balance sheets. Appropriated Retained Earnings In accordance with Italian Company law, the Company’s subsidiary Ittella Italy maintains an appropriated retained earnings account for 5% of the total profit for the prior year until the appropriated retained earnings balance reaches 20% of share capital. The appropriated retained earnings amount included in retained earnings was $0.07 million and $0 as of December 31, 2020 and 2019, respectively.

Equity Incentive Plan

Equity Incentive Plan	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
EQUITY INCENTIVE PLAN	17. Equity INCENTIVE PLAN On October 15, 2020, the Company’s Tattooed Chef, Inc. 2020 Incentive Plan (the “Plan”) became effective and permits the granting of equity awards of up to 5,200,000 common shares to executives, employees and non-employee directors, with the maximum number of common shares to be granted in a single fiscal year, when taken together with any cash fees paid to the non-employee director during that year in respect of his or her service as a non-employee director, not exceeding $100,000 in total value to any non-employee director. Awards available for grant under the Plan include Incentive Stock Options, Nonqualified Stock Options, Stock Appreciation Rights, Restricted Stock, Restricted Stock Units, Other Share-based Awards, Other Cash-based Awards and Dividend Equivalents. Shares issued under the Plan may be newly issued shares or reissued treasury shares. Options maybe granted at a price per share not less than 100% of the fair market value at the date of grant. Options granted generally vest over a period of three to five years, subject to the grantee’s continued service with the Company through the scheduled vested date and expire no later than 10 years from the grant date. Stock Options Stock options under the Plan are generally granted with a strike price equal to 100% of the fair market value of the stock on the date of grant, with a three-year vesting period and a grant life of 10 years. The strike price may be higher than the fair value of the stock on the date of the grant but cannot be lower. The table below summarizes the share-based activity in the Plan: Number of Outstanding Weighted Weighted Intrinsic Balance at December 31, 2019 — — — — Granted 756,300 $ 24.69 10.00 — Cancelled and forfeited — — — — Exercised — — — — Balance at December 31, 2020 756,300 $ 24.69 9.98 $ — Exercisable at December 31, 2020 — $ — — $ — There were no options exercised during the year ended December 31, 2020. Compensation expense is recorded on a straight-line basis over the vesting period, which is the requisite service period, beginning on the grant date. The compensation expense is based on the fair value of each option grant using the Black-Scholes option pricing model. As of December 31, 2020, the Company had stock-based compensation of $5.65 million related to unvested stock options not yet recognized that are expected to be recognized over an estimated weighted average period of approximately three years. The fair value of each option grant was estimated on the grant date using the Black-Scholes option pricing model with the following assumptions: Equity volatility 25.89 % Risk-free interest rate 0.67 % Expected term (in years) 8 Expected dividend - Expected term—This represents the weighted-average period the stock options are expected to remain outstanding based upon expected exercise and expected post-vesting termination. Risk-free interest rate—The assumption is based upon the observed U.S. treasury rate appropriate for the expected life of the employee stock options. Expected volatility—The expected volatility assumption is based upon the weighted-average historical daily price changes of our common stock over the most recent period equal to the expected option life of the grant based on the contractual term of the awards, adjusted for activity which is not expected to occur in the future. Dividend yield—The dividend yield assumption is based on our history and expectation of dividend payouts. Any option granted under the Plan may include tandem Stock Appreciation Rights (“SAR”). SAR may also be awarded to eligible persons independent of any option. The strike price for common share for each SAR shall not be less than 100% of the fair value of the shares determined as of the date of grant. Restricted Stock and Restricted Stock Units Restricted Stock Units (“RSUs”) are convertible into shares of Company common stock upon vesting on a one-to-one basis. Restricted stock has the same rights as other issued and outstanding shares of Company common stock except they are not entitled to dividends until the awards vest. Restrictions also limit the sale or transfer of the same during the vesting period. Any unvested portion of the Restricted Stock and RSUs shall be terminated and forfeited upon termination of employment or service of the grantee. Director restricted stock activity under the Plan for the year ended December 31, 2020 is as follows: Employee Director Awards Non-Employee Director Awards Number of Shares Weighted- Number of Shares Weighted- Balance at December 31, 2019 — $ — — $ — Granted 4,935 20.26 39,480 20.26 Vested (4,935 ) 20.26 (39,480 ) 20.26 Forfeited — — — — Non-vested restricted stock at December 31, 2020 — $ — — $ — Non-director employee and consultant restricted stock activity under the Plan for the year ended December 31, 2020 is as follows: Employee Awards Consultant (Non-Employee) Awards Number of Shares Weighted- Number of Shares Weighted- Balance at December 31, 2019 — $ — — $ — Granted 400,000 24.28 200,000 24.69 Vested — — (100,000 ) 24.69 Forfeited — — — — Non-vested restricted stock at December 31, 2020 400,000 $ 24.28 100,000 $ 24.69 The fair value of non-employee performance shares vested for the year ended December 31, 2020 was approximately $2.47 million. The fair value of employee restricted stock awards vested was approximately $0.10 million for the year ended December 31, 2020. The fair value of non-employee restricted stock awards vested was approximately $0.80 million for the year ended December 31, 2020. As of December 31, 2020, unrecognized compensation costs related to the employee restricted stock awards was $9.64 million and is expected to be recognized over the weighted average period of four years. In addition, non-employee consultant share-based compensation expense for the year ended December 31, 2020 was approximately $2.47 million. The amount recognized vested immediately and had no restrictions or performance conditions. The non-employee consultant’s remaining restricted stock awards contain a performance condition and were not probable of vesting as of December 31, 2020. Employee Performance Shares and Performance Units This award may be granted to certain executive officers of the Company and vest if the performance goals and/or other vesting criteria as stated in the relevant Award Agreement are achieved or the awards otherwise vest, which generally is for a period of three to five years from the grant date. Vesting of this award applies if the grantee remains employed by the Company through the applicable vesting date. The fair value of the award is equal to the average market price of the Company’s common stock at the grant date, adjusted for dividends over the vesting period. Compensation expense is recorded ratably over the period beginning on the grant date until the shares become unrestricted based on the amount of the award that is expected to be earned, adjusted each reporting period based on current information. Under the Plan, an executive of the Company was granted restricted stock of 300,000 shares of the Company’s common stock (included within the restricted stock grants described above), to be vested 60,000 shares on each anniversary of the closing of the Transaction, provided certain target share prices are met, and conditioned on his continued employment with the Company. If the applicable target share price is not met, the 60,000 shares eligible for vesting will carry over and will be eligible for vesting in the full amount in the following vesting period. Any unvested shares will continue to carry over into the next vesting period. Any unvested shares as of October 15, 2025 will be forfeited.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	18. RELATED PARTY TRANSACTIONS The Company leases office property in San Pedro, California from Deluna Properties, Inc., a company owned by Salvatore Galletti. Rent expense was $0.06 million for each of the years ended December 31, 2020, and 2019. In January 2009, the Company entered into a promissory note with Salvatore Galletti as the lender in the amount of $0.05 million, which matured on December 31, 2020. The note bore interest at 4.75% over the Prime Rate. The promissory note was paid off in full on January 6, 2020. It had a balance of $0.05 million as of December 31, 2019 and is recorded as notes payable to related parties in the accompanying consolidated balance sheets. The Company entered into a credit agreement with Salvatore Galletti for a $1.20 million revolving line of credit in January 2007. Monthly interest payments are accrued at 4.75% above the Prime Rate on any outstanding balance. In addition, the Company agreed to pay Salvatore Galletti 0.67% per month of the full amount of the revolving credit line, regardless of whether the Company has borrowed against the line of credit. This agreement originally expired on December 31, 2011 but was extended to December 31, 2024. The outstanding balance of the line of credit was $0 and $0.40 million as of December 31, 2020 and 2019, respectively, and is recorded as notes payable to related parties in the accompanying consolidated balance sheets. In June 2010, the Company entered into a promissory note with the Salvatore Galletti as the lender in the amount of $0.15 million, which bears interest at 8.00% per annum. The promissory note was paid off in full on June 2, 2020. It had a balance of $0.15 million as of December 31, 2019 and was recorded as notes payable to related parties in the accompanying consolidated balance sheets. In May 2018, Ittella Italy entered into a promissory note with Pizzo in the amount of 0.48 million Euros. The note bears interest at 8.00% per annum and has a maturity date of January 31, 2021. The balance of the note was $0.07 million and $0.10 million as of December 31, 2020 and 2019, respectively. The Company is party to a revolving line of credit with Marquette Business Credit as of December 31, 2020 and 2019 with borrowing capacity of $25.00 million and $15.00 million, respectively (Note 15). The parent organization of Marquette Business Credit is UMB (Note 3 and 4).

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	19. COMMITMENTS AND CONTINGENCIES In the ordinary course of business, the Company also enters into real property leases, which require the Company as lessee to indemnify the lessor from liabilities arising out of the Company’s occupancy of the properties. The Company’s indemnification obligations are generally covered under the Company’s general insurance policies. From time to time, the Company is involved in various litigation matters arising in the ordinary course of business. The Company does not believe the disposition of any current matter will have a material adverse effect on its consolidated financial position or results of operations. A subsidiary of the Company, Ittella Italy, is involved in certain litigation related to the death of an independent contractor who fell off of the roof of Ittella Italy’s premises while performing pest control services. The case was brought by five relatives of the deceased worker. The five plaintiffs are seeking collectively 1.87 million Euros from the defendants. In addition to Ittella Italy, the pest control company for which the deceased was working at the time of the accident is co-defendant. Furthermore, under Italian law, the president of an Italian company is automatically criminally charged if a workplace death occurs on site. Ittella Italy has engaged local counsel, and while local counsel does not believe it is probable that Ittella Italy or its president will be found culpable, Ittella Italy cannot predict the ultimate outcome of the litigation. Procedurally, the case remains in a very early stage of the litigation. Ultimately, a trial will be required to determine if the defendants are liable, and if they are liable, a second separate proceeding will be required to establish the amount of damages owed by each of the co-defendants. Ittella Italy believes any required payment could be covered by its insurance policy; however, it is not possible to determine the amount at which the insurance company will reimburse Ittella Italy or whether any reimbursement will be received at all. Based on information received from its Italian lawyers, Ittella Italy believes that the litigation may continue for a number of years before it is finally resolved. Based on the assessment by management together with the independent assessment from its local legal counsel, the Company believes that a loss is currently not probable and an estimate cannot be made. Therefore, no accrual has been made as of December 31, 2020 or December 31, 2019.

Consolidated Variable Interest

Consolidated Variable Interest Entity	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
CONSOLIDATED VARIABLE INTEREST ENTITY	20. CONSOLIDATED VARIABLE INTEREST ENTITY Ittella Properties LLC (“Properties”), the Company’s consolidated VIE, owns the Alondra Building, which is leased by Ittella International for 10 years from August 1, 2015 through August 1, 2025. Properties is wholly owned by Salvatore Galletti. The construction and acquisition of the Alondra building by Properties were funded by a loan agreement with unconditional guarantees by Ittella International and terms providing that 100% of the Alondra building must be leased to Ittella International throughout the term of the loan agreement. The Company concluded that it has a variable interest in Properties on the basis that Ittella International guarantees the loan for Properties and substantially all of Properties’ transactions occur with the Ittella International. Thus, Properties’ equity at risk is considered to be insufficient to finance its activities without additional support from Ittella International, and, therefore, Properties is considered a VIE. The results of operations and cash flows of Properties are included in the Company’s consolidated financial statements. For the twelve-month periods ended December 31, 2020 and 2019, 100% of the revenue of Properties is intercompany and thus was eliminated in consolidation. Properties contributed expenses of $0.26 million and $0.20 million for the years ended December 31, 2020 and 2019, respectively.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
EARNINGS PER SHARE	21. Earnings per share The following is the summary of basic and diluted EPS for the years ended December 31, 2020 and 2019: 2020 2019 Numerator Net Income attributable to Tattooed Chef, Inc. $ 67,249 $ 4,526 Denominator Weighted average common shares outstanding 36,314 28,324 Effect of potentially dilutive securities related to Warrants 3,589 - Weighted average diluted shares outstanding 39,903 28,324 Earnings per share Basic $ 1.85 $ 0.16 Diluted $ 1.69 $ 0.16 The following have been excluded from the calculation of diluted earnings per share as the effect of including them would have been anti-dilutive for the years ended December 31, 2020 and 2019: 2020 2019 Warrants 11,278 —- Stock options 756 —- Restricted stock awards 500 —- Total 12,534 —-

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	22. SUBSEQUENT EVENTS On January 14, 2021, the Company announced that it would redeem all Public Warrants that had not been exercised as of 5:00 p.m. EST on February 16, 2021 and sent the required redemption notice to Public Warrant holders. As of that time and date, all but 132,580 of the Public Warrants had been exercised, and those remaining Public Warrants were redeemed for $0.01 per Public Warrant.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Consolidation	Basis of Consolidation.
Basis of Presentation	Basis of Presentation. The Transaction (Note 3) was accounted for as a reverse recapitalization in accordance with GAAP (the “Reverse Recapitalization”). Under this method, Forum was treated as the “acquired” company (“Accounting Acquiree”) and Myjojo (Delaware), the accounting acquirer, was assumed to have issued stock for the net assets of Forum, accompanied by a recapitalization. The net assets of Forum are stated at historical cost, with no goodwill or other intangible assets recorded. The consolidated assets, liabilities and results of operations prior to the reverse recapitalization are those of Myjojo (Delaware). The shares and corresponding capital amounts and earnings per share available for common stockholders, prior to the reverse recapitalization, have been retroactively restated.
Revision of Previously Issued Financial Statements	Revision of Previously Issued Financial Statements for Correction of Immaterial Errors. Revised Consolidated Statements of Income and Comprehensive Income (Loss) As Previously Reported Adjustment As Revised Three months ended March 31, 2019 Comprehensive income $ 1,696 - $ 1,696 Less: income (loss) attributable to the noncontrolling interest 4 177 181 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 1,692 (177 ) $ 1,515 Three months ended June 30, 2019 Comprehensive income $ (132 ) - $ (132 ) Less: income (loss) attributable to the noncontrolling interest 1 3 4 Comprehensive (loss) attributable to Tattooed Chef, Inc. stockholders $ (133 ) (3 ) $ (136 ) Six months ended June 30, 2019 Comprehensive income $ 1,564 - $ 1,564 Less: income (loss) attributable to the noncontrolling interest 5 180 185 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 1,559 (180 ) $ 1,379 Three months ended September 30, 2019 Comprehensive income $ 1,647 - $ 1,647 Less: income (loss) attributable to the noncontrolling interest (4 ) 352 348 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 1,651 (352 ) $ 1,299 Nine months ended September 30, 2019 Comprehensive income $ 3,211 - $ 3,211 Less: income (loss) attributable to the noncontrolling interest 1 532 533 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 3,210 (532 ) $ 2,678 Twelve months ended December 31, 2019 Comprehensive income $ 5,434 - $ 5,434 Less: income (loss) attributable to the noncontrolling interest 7 1,082 1,089 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 5,427 (1,082 ) $ 4,345 Three months ended March 31, 2020 Comprehensive income $ 5,547 - $ 5,547 Less: income (loss) attributable to the noncontrolling interest (11 ) 1,022 1,011 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 5,558 (1,000 ) $ 4,536 Three months ended June 30, 2020 Comprehensive income $ 1,990 - $ 1,990 Less: income (loss) attributable to the noncontrolling interest 45 339 384 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 1,945 (339 ) $ 1,606 Six months ended June 30, 2020 Comprehensive income $ 7,537 - $ 7,537 Less: income (loss) attributable to the noncontrolling interest 34 1,361 1,395 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 7,503 (1,361 ) $ 6,142 Three months ended September 30, 2020 Comprehensive income $ (3,844 ) - $ (3,844 ) Less: income (loss) attributable to the noncontrolling interest 57 (160 ) (103 ) Comprehensive (loss) attributable to Tattooed Chef, Inc. stockholders $ (3,901 ) 160 $ (3,741 ) Nine months ended September 30, 2020 Comprehensive income $ 3,693 - $ 3,693 Less: income (loss) attributable to the noncontrolling interest 91 1,201 1,292 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 3,602 (1,201 ) $ 2,401 Immaterial reclasses were also made on the Company’s statement of cash flows to reflect the impact of exchange rate on cash for the year ended December 31, 2019.
Reclassifications	Reclassifications.
Cash	Cash.
Foreign Currency	Foreign Currency. The accompanying consolidated financial statements are expressed in United States dollars. Assets and liabilities of foreign operations are translated at period-end rates of exchange. Revenues, costs and expenses are translated at average rates of exchange prevailing during the period. Equity adjustments resulting from translating foreign currency financial statements are accumulated as a separate component of stockholders’ equity. The Company conducts business globally and is therefore exposed to adverse movements in foreign currency exchange rates, specifically the Euro to US dollar. To limit the exposure related to foreign currency changes, the Company entered into foreign currency exchange forward contracts starting in 2020. The Company does not enter into contracts for speculative purposes. In July 2020, the Company entered into a trading facility for derivative forward contracts. Under this facility, the Company has access to open foreign exchange forward contract instruments to purchase a specific amount of funds in Euros and to settle, on an agreed-upon future date, in a corresponding amount of funds in United States dollars. These derivatives are not designated as hedging instruments. Gains and losses on the contracts are included in other income net, and substantially offset foreign exchange gains and losses from the short-term effects of foreign currency fluctuations on assets and liabilities, such as inventory purchases, receivables and payables, of which are denominated in currencies other than the functional currency of the reporting entity. These derivative instruments generally have maturities of up to nine months. During the years ended December 31, 2020 and 2019, the Company entered into foreign currency exchange forward contracts to purchase 67.79 million Euros and 0 Euros, respectively. The notional amounts of these derivatives are $79.21 million and $0 for the years ended December 31, 2020 and 2019, respectively.
Accounts Receivable	Accounts Receivable.
Inventory	Inventory. Overhead costs are allocated to the units produced within the reporting period, while abnormal costs are charged to current operations as incurred. The Company monitors the remaining utility of its inventory and writes down inventory for excess or obsolescence as appropriate.
Property, Plant and Equipment	Property, Plant and Equipment
Long-Lived Assets	Long-Lived Assets.
Fair Value of Financial Instruments	Fair Value of Financial Instruments. Level 1 - Inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company is able to access at the measurement date. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, and can reference interest rates, yield curves, implied volatilities and credit spreads. Level 3 - Inputs are unobservable data points for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability.
Revenue Recognition	Revenue Recognition. Control generally transfers to the customer when the product is shipped or delivered to the customer based upon applicable shipping terms. Customer contracts generally do include more than one performance obligation and the performance obligations in the Company’s contracts are satisfied within one year. No payment terms beyond one year are granted at contract inception. The Company disaggregates revenue based on the type of products sold to its customers – private label, Tattooed Chef and other. The other revenue stream constitutes sale of similar food products directly to customers through a third-party vendor and the Company acts as a principal in these transactions. Most contracts also include some form of variable consideration. The most common forms of variable consideration include discounts and demonstration costs. Variable consideration is treated as a reduction in revenue when product revenue is recognized. Depending on the specific type of variable consideration, the Company uses either the expected value or most likely amount method to determine the variable consideration. The Company reviews and updates its estimates and related accruals of variable consideration each period based on the terms of the agreements, historical experience, and any recent changes in the market. The Company does not have significant unbilled receivable balances arising from transactions with customers. The Company does not capitalize contract inception costs, as contracts are one year or less and the Company does not incur significant fulfillment costs requiring capitalization. The Company’s deferred revenue balance is primarily compromised of customer arrangements with shipping terms as FOB destination that have been shipped but not yet received by the customer as of year-end. Deferred revenue was $1.71 million and $0 as of December 31, 2020 and 2019, respectively. The Company recognizes shipping and handling costs related to products transferred to the end customer as fulfillment cost and includes these costs in cost of goods sold upon delivery of the product to the customer. Shipping and handling costs related to transfers between the Company’s locations of operations are recognized as part of general and administrative expenses.
Sales and Marketing Expenses	Sales and Marketing Expenses.
Interest Expense	Interest Expense.
Deferred Financing Costs	Deferred Financing Costs.
Stock-based Compensation	Stock-based Compensation. Compensation — Stock Compensation Under the provisions of ASC 505-50, Equity-Based Payments to Non-Employees
Income Taxes	Income Taxes. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must first be determined to be more likely to be sustained based solely on its technical merits, and if so, then measured to be the largest benefit that has a greater than 50% likelihood of being sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of December 31, 2020. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties as of December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payment, accruals, or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. See Note 14 for more information on the Company’s accounting for income taxes.
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss.
Use of Estimates	Use of Estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk. Customers accounting for more than 10% of the Company’s accounts receivable as of December 31, 2020 and 2019 were:
Segment Information	Segment Information. All of the Company’s products are sold from the United States to customers. Long-lived assets consist of net property, plant and equipment and other non-current assets. The geographic location of long-lived assets is as follows: Long Lived Assets (in thousands) December 31, December 31, Italy $ 9,113 $ 2,292 United States 6,970 5,946 Total $ 16,083 $ 8,238
COVID-19 Pandemic	COVID-19 Pandemic Despite partial remote working conditions, the Company’s business activities have continued to operate with minimal interruptions. As of the date of these financials, the Company’s operations are deemed “essential,” largely due to the Company’s business’s support of many important sectors of the economy, including food and beverage, and thus the Company’s facilities are all currently open and operating. The Company continues to monitor the situation. Management acknowledges the pandemic may adversely affect the Company’s suppliers and could impair its ability to obtain raw material inventory in the quantities or of a quality the Company desires. The Company currently sources most of its raw materials from Italy. Though the Company is not dependent on any single Italian grower for its supply of a certain crop, events (including the pandemic) generally affecting these growers could adversely affect the Company’s business. If the Company is unable to manage its supply chain effectively and ensure that its products are available to meet consumer demand, operating costs could increase, and sales and profit margins could decrease. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was enacted. The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer side social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations, increased limitations on qualified charitable contributions and technical corrections to tax depreciation methods for qualified improvement property. It also appropriated funds for the SBA Paycheck Protection Programs that are forgivable in certain situations to promote continued employment, as well as Economic Injury Disaster Loans to provide liquidity to small businesses harmed by COVID-19. The Company has elected not to apply for a Paycheck Protection Program loan. As of December 31, 2020, the Company has analyzed the provisions of the CARES Act and determined it did not have a material impact on the Company’s financial condition, results of operations or cash flows. The extent to which this pandemic will adversely impact the Company’s future business, financial condition and results of operations is dependent upon various factors, many of which are highly uncertain and outside the control of the Company. As discussed in Note 3, the Company has available funding from the Transaction to repay some of its debts and further support the Company’s operations.
Earnings per share	Earnings per share. For the years ended December 31, 2020 and 2019, basic and diluted net income per share have been retroactively adjusted to reflect the Reverse Recapitalization of the Company described in Note 1.
Warrants	Warrants. The Company assesses whether warrants issued require accounting as derivatives. The Company determined that the warrants were (1) indexed to the Company’s own stock and (2) classified in stockholders’ equity in accordance with Financial Accounting Standards Board (“FASB”) ASC Topic 815, Derivatives and Hedging

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of consolidated statement of income and comprehensive income	Revised Consolidated Statements of Income and Comprehensive Income (Loss) As Previously Reported Adjustment As Revised Three months ended March 31, 2019 Comprehensive income $ 1,696 - $ 1,696 Less: income (loss) attributable to the noncontrolling interest 4 177 181 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 1,692 (177 ) $ 1,515 Three months ended June 30, 2019 Comprehensive income $ (132 ) - $ (132 ) Less: income (loss) attributable to the noncontrolling interest 1 3 4 Comprehensive (loss) attributable to Tattooed Chef, Inc. stockholders $ (133 ) (3 ) $ (136 ) Six months ended June 30, 2019 Comprehensive income $ 1,564 - $ 1,564 Less: income (loss) attributable to the noncontrolling interest 5 180 185 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 1,559 (180 ) $ 1,379 Three months ended September 30, 2019 Comprehensive income $ 1,647 - $ 1,647 Less: income (loss) attributable to the noncontrolling interest (4 ) 352 348 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 1,651 (352 ) $ 1,299 Nine months ended September 30, 2019 Comprehensive income $ 3,211 - $ 3,211 Less: income (loss) attributable to the noncontrolling interest 1 532 533 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 3,210 (532 ) $ 2,678 Twelve months ended December 31, 2019 Comprehensive income $ 5,434 - $ 5,434 Less: income (loss) attributable to the noncontrolling interest 7 1,082 1,089 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 5,427 (1,082 ) $ 4,345 Three months ended March 31, 2020 Comprehensive income $ 5,547 - $ 5,547 Less: income (loss) attributable to the noncontrolling interest (11 ) 1,022 1,011 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 5,558 (1,000 ) $ 4,536 Three months ended June 30, 2020 Comprehensive income $ 1,990 - $ 1,990 Less: income (loss) attributable to the noncontrolling interest 45 339 384 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 1,945 (339 ) $ 1,606 Six months ended June 30, 2020 Comprehensive income $ 7,537 - $ 7,537 Less: income (loss) attributable to the noncontrolling interest 34 1,361 1,395 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 7,503 (1,361 ) $ 6,142 Three months ended September 30, 2020 Comprehensive income $ (3,844 ) - $ (3,844 ) Less: income (loss) attributable to the noncontrolling interest 57 (160 ) (103 ) Comprehensive (loss) attributable to Tattooed Chef, Inc. stockholders $ (3,901 ) 160 $ (3,741 ) Nine months ended September 30, 2020 Comprehensive income $ 3,693 - $ 3,693 Less: income (loss) attributable to the noncontrolling interest 91 1,201 1,292 Comprehensive income attributable to Tattooed Chef, Inc. stockholders $ 3,602 (1,201 ) $ 2,401
Schedule of accounts receivables	Customer December 31, December 31, Customer A 24 % 13 % Customer B 10 % 11 % Customer C 53 % 57 %
Schedule of geographic location of long lived assets	Long Lived Assets (in thousands) December 31, December 31, Italy $ 9,113 $ 2,292 United States 6,970 5,946 Total $ 16,083 $ 8,238

Reverse Recapitalization (Table

Reverse Recapitalization (Tables)	12 Months Ended
	Dec. 31, 2020
Reverse Recapitalization Disclosure [Abstract]
Schedule of reverse recapitalization to the consolidated statement of cash flows	Cash held in the Trust Account $ 207,416 Less: Forum transaction costs and advisory fees (21,249 ) Add: Transaction costs recognized in additional paid-in capital, net of tax 7,227 Less: Transaction costs paid after the Closing Date (6,200 ) Net cash contributions from Reverse Recapitalization $ 187,194

Redeemable noncontrolling int_2

Redeemable noncontrolling interest (Tables)	12 Months Ended
	Dec. 31, 2020
Redeemable Noncontrolling Interest [Abstract]
Schedule of redeemable noncontrolling interest	Amount Redeemable Noncontrolling Interest as of December 31, 2019 $ 6,930 Contribution from noncontrolling interest 1,143 Net income attributable to redeemable noncontrolling interest 283 Accretion to redeemable noncontrolling interest to redemption value 36,719 Reverse recapitalization transaction (45,075 ) Redeemable Noncontrolling Interest as of December 31, 2020 $ - Amount Contribution from UMB on April 15, 2019 $ 6,000 Changes to attribution of net assets to noncontrolling interest (1,053 ) Net income attributable to redeemable noncontrolling interest 731 Accretion to redeemable noncontrolling interest to redemption value 1,252 Redeemable Noncontrolling Interest as of December 31, 2019 $ 6,930

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2020
Revenue Recognition [Abstract]
Schedule of revenue streams	December 31, 2020 December 31, 2019 Revenue Streams (in thousands) Revenue % Total Revenue % Total Private Label $ 62,906 42 % $ 63,820 75 % Tattooed Chef 84,592 57 % 18,280 22 % Other revenues 994 1 % 2,819 3 % Total $ 148,492 $ 84,919
Schedule of major customers-customers accounting	Customer December 31, December 31, Customer C 39 % 29 % Customer A 32 % 10 % Customer B 17 % 35 % Customer E * 11 % Customer D * 10 %

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Schedule of inventory	December 31, December 31, Raw materials $ 16,534 $ 5,043 Work-in-process 5,220 2,870 Finished goods 13,902 8,776 Packaging 3,004 1,271 Total $ 38,660 $ 17,960

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Prepaid Expenses And Other Current Assets [Abstract]
Schedule of prepaid expenses and other current assets	December 31, December 31, Warrants receivable (see Note 16) $ 13,542 $ - Tax credits 1,884 2,228 Prepaid expenses 1,897 587 Other current assets 917 198 Total $ 18,240 $ 3,013

Property, Plant, and Equipmen_2

Property, Plant, and Equipment - Net (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of property, plant, and equipment	December 31, 2020 December 31, 2019 Building $ 2,574 $ 2,574 Leasehold improvements 2,106 1,394 Machinery and equipment 12,526 4,276 Computer equipment 187 21 Furniture and fixtures 109 100 Construction in progress 1,533 1,366 19,035 9,731 Less: accumulated depreciation (2,952 ) (1,493 ) Net $ 16,083 $ 8,238

Derivative Instruments (Tables)

Derivative Instruments (Tables)	12 Months Ended
	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of derivative instruments	Balance Sheet Line Item As of Derivatives not designated as hedging instruments: Foreign currency derivatives Prepaid expenses and other current assets $ 866 Total $ 866
Schedule of consolidated statements of income of derivative instruments not designated as hedges	Line Item in Statement of Income Year ended Derivatives not designated as hedging instruments: Foreign currency derivatives Other income $ 866 Gain on settlement of contingent consideration derivative Other income 37,200 Total $ 38,066

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of liabilities measured on recurring basis	( in thousands 2020 2019 Fair value at January 1 $ — $ — Contingent consideration liability recorded upon Closing 120,350 — Change in fair value (37,200 ) — Contingent consideration settled (83,150 ) — Fair value at December 31 $ — $ —

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Schedule of future minimum lease commitments	Year ended December 31, 2021 856 2022 685 2023 524 2024 186 2025 132 Thereafter 457 Total $ 2,840

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2020
Accrued Expenses [Abstract]
Schedule of accrued expenses	December 31, December 31, Accrued customer incentives $ 1,524 $ 222 Accrued payroll 1,245 1,237 Accrued commission 108 240 Other accrued expenses 84 249 Total $ 2,961 $ 1,948

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of income before income taxes	December 31, December 31, United States $ 24,096 $ 4,506 Foreign 4,350 1,256
Schedule of (benefit) provision for income taxes	December 31, December 31, Current: Federal $ - $ - State and local 78 79 Foreign 947 257 Total current 1,025 336 Deferred: Federal (29,502 ) - State and local (13,591 ) (11 ) Foreign (390 ) (171 ) Tax benefit recorded to additional paid-in capital 2,180 - Total deferred (41,303 ) (182 ) Total income tax (benefit) expense $ (40,278 ) $ 154
Schedule of statutory federal income tax rate to income before income tax provisions	December 31, 2020 December 31, 2019 Income taxes computed at Federal statutory rate $ 5,974 21.0 % $ 1,210 21.0 % State and local taxes (422 ) (1.5 )% 69 1.2 % Section 162(m) limitation 2,537 8.9 % Derivative Gain / Loss (7,812 ) (27.5 )% Permanent differences (187 ) (0.6 )% - - Foreign taxes 947 3.3 % 419 7.3 % Earnings not subject to federal entity-level tax (2,013 ) (7.1 )% (1,210 ) (21.0 )% Change in valuation allowance - - (334 ) (5.8 )% Change in tax status (39,261 ) (138.0 )% - - Other (41 ) (0.1 )% - Total $ (40,278 ) (141.6 )% $ 154 2.7 %
Schedule of deferred income tax assets and liabilities	2020 2019 Deferred tax assets Transaction costs $ 2,180 $ - Fixed assets 65 - Intangibles 38,667 - Stock based compensation 951 - Accruals and reserves 275 - Net operating loss carryforwards 1,520 171 Other 109 56 Total deferred tax assets $ 43,767 $ 227 2020 2019 Deferred tax liability Unrealized exchange gain $ (242 ) $ - Net $ 43,525 $ 227

Indebtedness (Tables)

Indebtedness (Tables)	12 Months Ended
	Dec. 31, 2020
Indebtedness [Abstract]
Schedule of debt	December 31, December 31, Revolving credit facility $ 22 $ 10,054 Notes payable 2,101 3,272 Notes payable to related parties (Note 18) 66 800 Total debt 2,189 14,126 Less current debt (199 ) (11,021 ) Total $ 1,990 $ 3,105
Schedule of future minimum principal payments due on the notes payable	Year ended December 31, 2021 199 2022 198 2023 119 2024 123 2025 128 Thereafter 1,422 Total $ 2,189

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Schedule of changes in net income attributable to noncontrolling interest	2020 2019 Net income attributable to noncontrolling interest in Ittella Italy $ 1,192 $ 351 Net income attributable to noncontrolling interest in Ittella International 283 731 Increase in noncontrolling interest due to foreign currency translation 84 7 Change in net comprehensive income attributable to noncontrolling interest $ 1,559 $ 1,089
Schedule of warrant activity	Warrant Shares Issued and outstanding as of October 15, 2020 20,655,000 Exercised (5,787,739 ) Cancelled and forfeited - Issued and outstanding as of December 31, 2020 14,867,261

Equity Incentive Plan (Tables)

Equity Incentive Plan (Tables)	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of share-based activity	Number of Outstanding Weighted Weighted Intrinsic Balance at December 31, 2019 — — — — Granted 756,300 $ 24.69 10.00 — Cancelled and forfeited — — — — Exercised — — — — Balance at December 31, 2020 756,300 $ 24.69 9.98 $ — Exercisable at December 31, 2020 — $ — — $ —
Schedule of fair value of each option grant was estimated on the grant date using the Black-Scholes option pricing model	Equity volatility 25.89 % Risk-free interest rate 0.67 % Expected term (in years) 8 Expected dividend -
Schedule of restricted stock activity under the plan	Employee Director Awards Non-Employee Director Awards Number of Shares Weighted- Number of Shares Weighted- Balance at December 31, 2019 — $ — — $ — Granted 4,935 20.26 39,480 20.26 Vested (4,935 ) 20.26 (39,480 ) 20.26 Forfeited — — — — Non-vested restricted stock at December 31, 2020 — $ — — $ — Employee Awards Consultant (Non-Employee) Awards Number of Shares Weighted- Number of Shares Weighted- Balance at December 31, 2019 — $ — — $ — Granted 400,000 24.28 200,000 24.69 Vested — — (100,000 ) 24.69 Forfeited — — — — Non-vested restricted stock at December 31, 2020 400,000 $ 24.28 100,000 $ 24.69

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Schedule of basic and diluted EPS	2020 2019 Numerator Net Income attributable to Tattooed Chef, Inc. $ 67,249 $ 4,526 Denominator Weighted average common shares outstanding 36,314 28,324 Effect of potentially dilutive securities related to Warrants 3,589 - Weighted average diluted shares outstanding 39,903 28,324 Earnings per share Basic $ 1.85 $ 0.16 Diluted $ 1.69 $ 0.16
Schedule of anti-dilutive securities excluded from calculation of diluted earnings per share	2020 2019 Warrants 11,278 —- Stock options 756 —- Restricted stock awards 500 —- Total 12,534 —-

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) € in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Mar. 27, 2019	Dec. 31, 2020USD ($)	Dec. 31, 2020EUR (€)	Dec. 31, 2019USD ($)	Dec. 31, 2019EUR (€)	Jul. 20, 2017
Summary of Significant Accounting Policies (Details) [Line Items]
Interest rate	100.00%
Non controlling interest	12.50%
Ownership percentage		12.50%				70.00%
Foreign currency exchange (in Euro) | €			€ 67,790		€ 0
Notional amounts		$ 79,210		$ 0
Property Plant Equipment, description		Depreciation and amortization of property, plant and equipment is calculated using the straight-line method over a period considered adequate to amortize the total cost over the useful lives of the assets, which range from 5 to 7 years for machinery and equipment, 5 to 7 years for furniture and fixtures, 20 to 25 years for buildings, and 3 to 5 years for computer equipment. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the improvements.	Depreciation and amortization of property, plant and equipment is calculated using the straight-line method over a period considered adequate to amortize the total cost over the useful lives of the assets, which range from 5 to 7 years for machinery and equipment, 5 to 7 years for furniture and fixtures, 20 to 25 years for buildings, and 3 to 5 years for computer equipment. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the improvements.
Deferred revenue		$ 1,710		0
Sales and marketing expenses		1,800		170
Deferred financing costs net		0		50
Income tax		$ 20		$ 30
Percentage of accounts receivable		10.00%		10.00%
Number of operating segment		1	1
Three customers [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Percentage of revenue		88.00%	88.00%
Five customers [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Percentage of revenue				95.00%	95.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of consolidated statement of income and comprehensive income - USD ($) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2019
Condensed Statement of Income Captions [Line Items]
Comprehensive income (loss)	$ (3,844)	$ 1,990	$ 5,547	$ 1,647	$ (132)	$ 1,696	$ 7,537	$ 1,564	$ 3,693	$ 3,211	$ 69,501	$ 5,434
Less: income (loss) attributable to the noncontrolling interest	(103)	384	1,011	348	4	181	1,395	185	1,292	533	1,559	1,089
Comprehensive income (loss) attributable to Tattooed Chef, Inc. stockholders	(3,741)	1,606	4,536	1,299	(136)	1,515	6,142	1,379	2,401	2,678	$ 67,942	4,345
As Previously Reported [Member]
Condensed Statement of Income Captions [Line Items]
Comprehensive income (loss)	(3,844)	1,990	5,547	1,647	(132)	1,696	7,537	1,564	3,693	3,211		5,434
Less: income (loss) attributable to the noncontrolling interest	57	45	(11)	(4)	1	4	34	5	91	1		7
Comprehensive income (loss) attributable to Tattooed Chef, Inc. stockholders	(3,901)	1,945	5,558	1,651	(133)	1,692	7,503	1,559	3,602	3,210		5,427
Adjustment [Member]
Condensed Statement of Income Captions [Line Items]
Less: income (loss) attributable to the noncontrolling interest	(160)	339	1,022	352	3	177	1,361	180	1,201	532		1,082
Comprehensive income (loss) attributable to Tattooed Chef, Inc. stockholders	$ 160	$ (339)	$ (1,000)	$ (352)	$ (3)	$ (177)	$ (1,361)	$ (180)	$ (1,201)	$ (532)		$ (1,082)

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of accounts receivables	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Customer A [Member]
Segment Reporting Information [Line Items]
Accounts receivble	24.00%	13.00%
Customer B [Member]
Segment Reporting Information [Line Items]
Accounts receivble	10.00%	11.00%
Customer C [Member]
Segment Reporting Information [Line Items]
Accounts receivble	53.00%	57.00%

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of geographic location of long lived assets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Summary of Significant Accounting Policies (Details) - Schedule of geographic location of long lived assets [Line Items]
Total	$ 16,083	$ 8,238
Italy
Summary of Significant Accounting Policies (Details) - Schedule of geographic location of long lived assets [Line Items]
Total	9,113	2,292
United States
Summary of Significant Accounting Policies (Details) - Schedule of geographic location of long lived assets [Line Items]
Total	$ 6,970	$ 5,946

Reverse Recapitalization (Detai

Reverse Recapitalization (Details) - USD ($)	1 Months Ended	12 Months Ended
	Nov. 16, 2020	Dec. 31, 2020
Reverse Recapitalization (Details) [Line Items]
Restructuring decsription		In connection with the Transaction, the following Restructuring transactions were consummated prior to, and as a condition to, the Closing, based on the Contribution Agreement dated June 11, 2020, entered into among Myjojo (Delaware), UMB, Pizzo and Salvatore Galletti:    (i) UMB contributed all of its equity interests in Ittella International to Myjojo (Delaware) (Note 4) in exchange for 1,176 shares of Myjojo (Delaware) common stock. These shares were exchanged for 4,046,291 shares of Forum’s Class A common stock and cash of $9.00 million at the Closing Date;     (ii) Pizzo contributed all of its 30% equity interests in Ittella Italy in exchange for one share of Class B special stock of Myjojo (Delaware). This share was exchanged for 1,500,000 shares of Forum’s Class A common stock and cash of $2.00 million at the Closing Date.     (iii) Myjojo (Delaware) issued one share of Class A special stock to Myjojo (Delaware)’s Chief Operating Officer.  In connection with the Transaction, this one share was exchanged for 500,000 shares of Forum’s Class A common stock with a fair value of $24.07 per share (total $12.04 million). In addition, the Chief Operating Officer received $1.00 million in cash at the Closing Date. The $13.04 million is included within operating expenses as compensation expense in the consolidated statements of income and comprehensive income (loss); and   (iv)Salvatore Galletti transferred 165 shares of common stock of Myjojo (Delaware) to Project Lily, LLC, (“Project Lily”) a Delaware limited liability company controlled by Salvatore Galletti.  At the Closing Date, the shares of Myjojo (Delaware) held by Salvatore Galletti and Project Lily were exchanged for 27,757,557 and 566,481 shares (a total of 28,324,038), respectively, of Forum’s Class A common stock. In addition, Salvatore Galletti and Project Lily received cash of $61.50 million and $1.50 million, respectively, at the Closing Date.
Class A common stock of forum (in Shares)		34,370,329
Consisting cash		$ 75,000,000
Distribution of capital		$ 75,000,000
Merger agreement, description		As part of the Merger Agreement, an additional 5,000,000 shares of Forum’s common stock (the “Holdback Shares”) were placed into escrow, to be released after the Closing to certain Myjojo (Delaware) stockholders upon satisfaction, within the first three years after the Closing, of the following conditions: (i) if the trading price of the Company’s common stock equals or exceeds $12.00 on any 20 trading days in any 30-day trading period (the “$12.00 Share Price Trigger”), then 2,500,000 additional Holdback Shares will be released to certain Myjojo (Delaware) stockholders or (ii) if the trading price of the Company’s common stock equals or exceeds $14.00 on any 20 trading days in any 30-day trading period (each of such $14.00 trigger and the $12.00 Share Price Trigger, a “Share Price Trigger”), then 2,500,000 Holdback Shares will be released to certain Myjojo (Delaware) stockholders. If a change in control occurs within the first three years after the Closing, all Holdback Shares not previously released will be released to certain Myjojo (Delaware) stockholders. If the conditions to release of the Holdback Shares are not satisfied within the first three years of Closing, the Holdback Shares are forfeited. On November 16, 2020, both Share Price Trigger events for the issuance of the Holdback Shares occurred and, accordingly, the Company released from the escrow and delivered the 5,000,000 Holdback Shares to the Myjojo (Delaware) stockholders (other than Pizzo and Myjojo (Delaware)’s Chief Operating Officer).
Sponsor founder shares (in Shares)		2,500,000
Sponsor earnout shares, percentage		50.00%
Sponsor earnout shares (in Shares)		2,500,000
Fair value amount		$ 120,350,000
Derivative liability remeasured earnings	$ 37,200,000	$ 37,200,000
Direct and incremental transaction costs	9,400,000
Mr. Galletti [Member]
Reverse Recapitalization (Details) [Line Items]
Shares received (in Shares)		28,324,038
Sponsor [Member]
Reverse Recapitalization (Details) [Line Items]
Fair value amount	$ 0	$ 0

Reverse Recapitalization (Det_2

Reverse Recapitalization (Details) - Schedule of reverse recapitalization to the consolidated statement of cash flows $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
Schedule of reverse recapitalization to the consolidated statement of cash flows [Abstract]
Cash held in the Trust Account	$ 207,416
Less: Forum transaction costs and advisory fees	(21,249)
Add: Transaction costs recognized in additional paid-in capital, net of tax	7,227
Less: Transaction costs paid after the Closing Date	(6,200)
Net cash contributions from Reverse Recapitalization	$ 187,194

Redeemable noncontrolling int_3

Redeemable noncontrolling interest (Details)	Apr. 15, 2019	Dec. 31, 2020	Jul. 20, 2017
Redeemable Noncontrolling Interest [Abstract]
Description of redeemable noncontrolling interest	On April 15, 2019, UMB contributed $6.00 million to acquire 6,000 units for a 12.5% ownership interest in Ittella International. The Company incurred issuance costs of $0.13 million resulting in net consideration received of $5.87 million.
Percentage of fair value	85.00%	100.00%
Percentage of equity interests		12.50%	70.00%

Redeemable noncontrolling int_4

Redeemable noncontrolling interest (Details) - Schedule of redeemable noncontrolling interest - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2020
Schedule of redeemable noncontrolling interest [Abstract]
Redeemable Noncontrolling Interest as of beginning		$ 6,930
Contribution from noncontrolling interest		1,143
Net income attributable to redeemable noncontrolling interest	$ 731	283
Accretion to redeemable noncontrolling interest to redemption value	1,252	36,719
Reverse recapitalization transaction		(45,075)
Redeemable Noncontrolling Interest as of ending	6,930
Contribution from UMB on April 15, 2019	6,000
Changes to attribution of net assets to noncontrolling interest	$ (1,053)

Revenue Recognition (Details)

Revenue Recognition (Details)	12 Months Ended
	Dec. 31, 2020
Revenue Recognition (Details) [Line Items]
Customers accounting percentage	10.00%
Customers [Member]
Revenue Recognition (Details) [Line Items]
Customers accounting percentage	10.00%

Revenue Recognition (Details) -

Revenue Recognition (Details) - Schedule of revenue streams - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenue Recognition (Details) - Schedule of revenue streams [Line Items]
Total revenues	$ 148,492	$ 84,919
Private Label [Member]
Revenue Recognition (Details) - Schedule of revenue streams [Line Items]
Total revenues	$ 62,906	$ 63,820
Total revenues percentage	42.00%	75.00%
Tattooed Chef [Member]
Revenue Recognition (Details) - Schedule of revenue streams [Line Items]
Total revenues	$ 84,592	$ 18,280
Total revenues percentage	57.00%	22.00%
Other revenues [Member]
Revenue Recognition (Details) - Schedule of revenue streams [Line Items]
Total revenues	$ 994	$ 2,819
Total revenues percentage	1.00%	3.00%

Revenue Recognition (Details)_2

Revenue Recognition (Details) - Schedule of major customers-customers accounting	12 Months Ended
	Dec. 31, 2020		Dec. 31, 2019
Customer C [Member]
Revenue, Major Customer [Line Items]
Customer	39.00%		29.00%
Customer A [Member]
Revenue, Major Customer [Line Items]
Customer	32.00%		10.00%
Customer B [Member]
Revenue, Major Customer [Line Items]
Customer	17.00%		35.00%
Customer E [Member]
Revenue, Major Customer [Line Items]
Customer		[1]	11.00%
Customer D [Member]
Revenue, Major Customer [Line Items]
Customer		[1]	10.00%
[1]	Customer accounted for less than 10% of revenue in the period.

Inventory (Details) - Schedule

Inventory (Details) - Schedule of inventory - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Schedule of inventory [Abstract]
Raw materials	$ 16,534	$ 5,043
Work-in-process	5,220	2,870
Finished goods	13,902	8,776
Packaging	3,004	1,271
Total	$ 38,660	$ 17,960

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) - Schedule of prepaid expenses and other current assets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Schedule of prepaid expenses and other current assets [Abstract]
Warrants receivable (see Note 16)	$ 13,542
Tax credits	1,884	2,228
Prepaid expenses	1,897	587
Other current assets	917	198
Total	$ 18,240	$ 3,013

Property, Plant, and Equipmen_3

Property, Plant, and Equipment - Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,430	$ 660

Property, Plant, and Equipmen_4

Property, Plant, and Equipment - Net (Details) - Schedule of property, plant, and equipment - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 19,035	$ 9,731
Less: accumulated depreciation	(2,952)	(1,493)
Net	16,083	8,238
Building [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,574	2,574
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,106	1,394
Machinery and equipment [member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	12,526	4,276
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	187	21
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	109	100
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 1,533	$ 1,366

Derivative Instruments (Details

Derivative Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Outstanding derivatives	$ 45,600
Derivative instruments		$ 0

Derivative Instruments (Detai_2

Derivative Instruments (Details) - Schedule of derivative instruments - Derivatives not designated as hedging instruments [Member] $ in Thousands	Dec. 31, 2020USD ($)
Derivatives, Fair Value [Line Items]
Derivatives not designated as hedging instruments	$ 866
Prepaid expenses and other current assets [Member]
Derivatives, Fair Value [Line Items]
Derivatives not designated as hedging instruments	$ 866

Derivative Instruments (Detai_3

Derivative Instruments (Details) - Schedule of consolidated statements of income of derivative instruments not designated as hedges - Derivatives not designated as hedging instruments [Member] $ in Thousands	Dec. 31, 2020USD ($)
Derivative Instruments (Details) - Schedule of consolidated statements of income of derivative instruments not designated as hedges [Line Items]
Total	$ 38,066
Other income [Member]
Derivative Instruments (Details) - Schedule of consolidated statements of income of derivative instruments not designated as hedges [Line Items]
Foreign currency derivatives	866
Other income [Member]
Derivative Instruments (Details) - Schedule of consolidated statements of income of derivative instruments not designated as hedges [Line Items]
Gain on settlement of contingent consideration derivative	$ 37,200

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	1 Months Ended	12 Months Ended
	Nov. 16, 2020	Dec. 31, 2020
Fair Value Measurements (Details) [Line Items]
		$ 120,350,000
Remeasured fair value of the liability	$ 83.15
Contingent consideration derivative	37,200,000	37,200,000
Sponsor [Member]
Fair Value Measurements (Details) [Line Items]
	$ 0	$ 0

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of liabilities measured on recurring basis - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Level 1 [Member]
Fair Value Measurements (Details) - Schedule of liabilities measured on recurring basis [Line Items]
Fair value at January 1
Contingent consideration liability recorded upon Closing	120,350
Change in fair value	(37,200)
Contingent consideration settled	(83,150)
Fair value at December 31
Level 2 [Member]
Fair Value Measurements (Details) - Schedule of liabilities measured on recurring basis [Line Items]
Fair value at January 1
Contingent consideration liability recorded upon Closing
Change in fair value
Contingent consideration settled
Fair value at December 31

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
ASU 2016-02 Transition [Abstract]
Rent expense	$ 2,050	$ 1,500

Leases (Details) - Schedule of

Leases (Details) - Schedule of future minimum lease commitments $ in Thousands	Dec. 31, 2020USD ($)
Schedule of future minimum lease commitments [Abstract]
2021	$ 856
2022	685
2023	524
2024	186
2025	132
Thereafter	457
Total	$ 2,840

Accrued Expenses (Details) - Sc

Accrued Expenses (Details) - Schedule of accrued expenses - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Schedule of accrued expenses [Abstract]
Accrued customer incentives	$ 1,524	$ 222
Accrued payroll	1,245	1,237
Accrued commission	108	240
Other accrued expenses	84	249
Total	$ 2,961	$ 1,948

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Percentage of effective tax rate	141.60%	2.70%
Description of federal and state net operating loss carryforwards	the Company had federal and state net operating loss carryforwards of approximately $5.4 million and $5.5 million, respectively. The federal net operating loss carryforwards can be carried forward indefinitely. The state net operating loss carryforwards will expire beginning in 2040, if not utilized.
Benefit likehood percentage	50.00%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of income before income taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of income before income taxes [Abstract]
United States	$ 24,096	$ 4,506
Foreign	$ 4,350	$ 1,256

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of (benefit) provision for income taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Current:
Federal
State and local	78	79
Foreign	947	257
Total current	1,025	336
Deferred:
Federal	(29,502)
State and local	(13,591)	(11)
Foreign	(390)	(171)
Tax benefit recorded to additional paid-in capital	2,180
Total deferred	(41,303)	(182)
Total income tax (benefit) expense	$ (40,278)	$ 154

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of statutory federal income tax rate to income before income tax provisions - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of statutory federal income tax rate to income before income tax provisions [Abstract]
Income taxes computed at Federal statutory rate	$ 5,974	$ 1,210
Income taxes computed at Federal statutory rate, percentage	21.00%	21.00%
State and local taxes	$ (422)	$ 69
State and local taxes, percentage	(1.50%)	1.20%
Section 162(m) limitation	$ 2,537
Section 162(m) limitation	8.90%
Derivative Gain / Loss	$ (7,812)
Derivative Gain / Loss	(27.50%)
Permanent differences	$ (187)
Permanent differences, percentage	(0.60%)
Foreign taxes	$ 947	$ 419
Foreign taxes, percentage	3.30%	7.30%
Earnings not subject to federal entity-level tax	$ (2,013)	$ (1,210)
Earnings not subject to federal entity-level tax, percentage	(7.10%)	(21.00%)
Change in valuation allowance		$ (334)
Change in valuation allowance, percentage		(5.80%)
Change in tax status	$ (39,261)
Change in tax status, percentage	(138.00%)
Other	$ (41)
Other, percentage	(0.10%)
Total	$ (40,278)	$ 154
Total, percentage	(141.60%)	2.70%

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of deferred income tax assets and liabilities - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets
Transaction costs	$ 2,180
Fixed assets	65
Intangibles	38,667
Stock based compensation	951
Accruals and reserves	275
Net operating loss carryforwards	1,520	171
Other	109	56
Total	43,767	227
Deferred tax liability
Unrealized exchange gain	(242)
Net	$ 43,525	$ 227

Indebtedness (Details)

Indebtedness (Details) € in Thousands	Jan. 06, 2020USD ($)	Aug. 12, 2015USD ($)	Jun. 19, 2019USD ($)	Apr. 30, 2019EUR (€)	Sep. 30, 2018USD ($)	Jun. 19, 2015	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2010USD ($)
Indebtedness (Details) [Line Items]
Revolving credit facilities							$ 25,000,000
Revolving credit facility, description							(a) 90% of the net amount of eligible accounts receivable; plus, (b) the lower of: (i) sum of: (1) 50% of the net amount of eligible inventory; plus (2) 45% of the net amount of eligible in-transit inventory; (ii) $10.00 million; or (iii) 50% of the aggregate amount of revolving loans outstanding, minus (c) the sum of all reserves. Under the Credit Facility: (i) the Company’s fixed charge coverage ratio may not be less than 1.10:1.00, and (ii) the Company may make dividends or distributions in shares of stock of the same class and also distributions for the payment of taxes. As of December 31, 2020, and 2019, the Company was in compliance with all terms and conditions of its Credit Facility.
Revolving line of credit bears interest, description							The revolving line of credit bears interest at the sum of (i) the greater of (a) the daily Prime Rate, or (b) LIBOR plus 2%; and (ii) 1%.
Loan amount					$ 1,000,000				$ 150,000
Balance amount								$ 150,000
Variable interest, description						The CB Loan accrues interest at an initial rate of 4.99% and is variable on an annual basis in accordance with the United States Treasury Note Index Rate plus 2.66% and subject to a minimum rate of 4.65%.
Capex Loan [Member]
Indebtedness (Details) [Line Items]
Revolving credit facility, description							All borrowings against this loan are payable on a straight-line basis over 5 years and accrue interest at the greater of (a) the daily Prime Rate or (b) the daily LIBOR Rate plus 4%.
Loan amount							$ 500,000
Term of credit facility							5 years
Balance amount							$ 0	380,000
Balance, Current							0	100,000
Term Loan [Member]
Indebtedness (Details) [Line Items]
Revolving credit facility, description					The Term Loan accrues interest at the sum of the (i) the greater of (a) the daily Prime Rate, or (b) LIBOR plus 2%; and (ii) 1.5% and has a maturity date of May 25, 2021.
Balance amount							0	560,000
CB Loan [Member]
Indebtedness (Details) [Line Items]
Balance amount							0	1,160,000
Promissory note payable			$ 1,300,000
Debt instrument maturity date, description			The CB Loan had a maturity date of July 1, 2040 and was collateralized by the Alondra Building (Note 20) and was guaranteed by Ittella International.
CDC Loan [Member]
Indebtedness (Details) [Line Items]
Loan amount		$ 1,060,000
Balance amount							0	870,000
Accrued interest, percentage		2.88%
Maturity date		Aug. 1, 2035
Notes payable [Member]
Indebtedness (Details) [Line Items]
Loan amount	$ 2,100,000
Balance amount							2,020,000	0
Accrued interest, percentage	3.60%
Maturity date	Jan. 31, 2035
Financial covenants, description	Financial covenants of the Note include a minimum fixed charge coverage ratio of 1.20 to 1.00.
Ittella Italy [Member]
Indebtedness (Details) [Line Items]
Promissory note payable | €				€ 400
Debt instrument maturity date, description				The note accrues interest at 2.5% and has a maturity date of April 15, 2021, when the full principal and interest are due.
Accrued interest, percentage				2.50%
Balance on promissory note							$ 80,000
Loan amount								$ 300,000

Indebtedness (Details) - Schedu

Indebtedness (Details) - Schedule of debt - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Total debt	$ 2,189	$ 14,126
Less current debt	(199)	(11,021)
Total	1,990	3,105
Revolving credit facility [Member]
Debt Instrument [Line Items]
Total debt	22	10,054
Notes payable [Member]
Debt Instrument [Line Items]
Total debt	2,101	3,272
Notes payable to related parties [Member]
Debt Instrument [Line Items]
Total debt	$ 66	$ 800

Indebtedness (Details) - Sche_2

Indebtedness (Details) - Schedule of future minimum principal payments due on the notes payable $ in Thousands	Dec. 31, 2020USD ($)
Schedule of future minimum principal payments due on the notes payable [Abstract]
2021	$ 199
2022	198
2023	119
2024	123
2025	128
Thereafter	1,422
Total	$ 2,189

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 23, 2020	Dec. 31, 2019
Stockholders' Equity (Details) [Line Items]
Voting rights, percentage		40.00%
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000		1,000,000,000
Common stock, par value (in Dollars per share)	$ 0.0001		$ 0.0001
Voting rights	Holders of common stock are entitled to one vote for each share.
Common stock, shares issued	71,551,067		28,324,038
Redemption of warrants, description	Once the Public Warrants become exercisable, the Company may redeem the Public Warrants in whole, at a price of $0.01 per warrant within 30 days after a written notice of redemption, and if and only if, the reported last sale price of the Company’s common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending three business days before the Company sends the notice of redemption to the holder.
Transfer of warrants	1,177,602
Warrants excercised shares	5,793,611
Warrants receivable (in Dollars)	$ 13,540,000
Retained earnings, percentage	5.00%
Share capital, percentage	20.00%
Retained earnings appropriated (in Dollars)	$ 70,000		$ 0
Public Warrants [Member]
Stockholders' Equity (Details) [Line Items]
Warrants issued	20,000,000
Share issued price per share (in Dollars per share)	$ 10
Private Placement [Member]
Stockholders' Equity (Details) [Line Items]
Warrants issued	655,000
Private placement warrants, description	Private Placement Warrants – Forum issued 655,000 Private Placement Units, each consisting of one share of Class A Common Stock and one warrant to the Sponsor and to Jefferies and EarlyBirdCapital, Inc. in a private placement.
Warrants price per share (in Dollars per share)	$ 11.50
Warrant [Member]
Stockholders' Equity (Details) [Line Items]
Description of warrants exercised period	(i) the date that is 30 days after the first date on which Forum completes its initial business combination; or (ii) 12 months from the date of the closing of the IPO, and terminating on the earlier to occur (x) five years after Forum completes its initial business combination; (y) the liquidation of the Company or (z) other than with respect to the Private Placement Warrant, the Redemption Date (as that term is defined in the Warrant Agreement), subject to any applicable conditions as set forth in the Warrant Agreement. The Company in its sole discretion may extend the duration of the Warrants by delaying the expiration date, provided it give at least 20 days prior written notice of any such extension to the registered holders of the Warrants.
2020 Incentive Award Plan [Member]
Stockholders' Equity (Details) [Line Items]
Shares of common stock		4,935
Class B Common Stock [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, shares authorized	1,000,000,000
Common stock, par value (in Dollars per share)	$ 0.0001
Common stock, shares issued	71,551,067

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Schedule of changes in net income attributable to noncontrolling interest - USD ($) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2019
Schedule of changes in net income attributable to noncontrolling interest [Abstract]
Net income attributable to noncontrolling interest in Ittella Italy											$ 1,192	$ 351
Net income attributable to noncontrolling interest in Ittella International											283	731
Increase in noncontrolling interest due to foreign currency translation											84	7
Change in net comprehensive income attributable to noncontrolling interest	$ (103)	$ 384	$ 1,011	$ 348	$ 4	$ 181	$ 1,395	$ 185	$ 1,292	$ 533	$ 1,559	$ 1,089

Stockholders' Equity (Details_2

Stockholders' Equity (Details) - Schedule of warrant activity	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Schedule of warrant activity [Abstract]
Issued and outstanding as of October 15, 2020 | $ / shares	$ 20,655,000
Exercised | shares	(5,787,739)
Cancelled and forfeited | shares
Issued and outstanding as of December 31, 2020 | $ / shares	$ 14,867,261

Equity Incentive Plan (Details)

Equity Incentive Plan (Details) - USD ($) $ / shares in Thousands	Oct. 15, 2020	Dec. 31, 2020	Apr. 15, 2019
Equity Incentive Plan (Details) [Line Items]
Fair market value		100.00%	85.00%
Options granted generally vest over period		10 years
Fair value of performance shares vested (in Dollars)		$ 2,470,000
Fair value of restricted shares vested (in Dollars per share)		$ 100
Grand restricted share of common stock, description		Plan, an executive of the Company was granted restricted stock of 300,000 shares of the Company’s common stock (included within the restricted stock grants described above), to be vested 60,000 shares on each anniversary of the closing of the Transaction, provided certain target share prices are met, and conditioned on his continued employment with the Company. If the applicable target share price is not met, the 60,000 shares eligible for vesting will carry over and will be eligible for vesting in the full amount in the following vesting period.
Minimum [Member]
Equity Incentive Plan (Details) [Line Items]
Options granted generally vest over period		3 years
Maximum [Member]
Equity Incentive Plan (Details) [Line Items]
Options granted generally vest over period		5 years
Executive [Member]
Equity Incentive Plan (Details) [Line Items]
Common shares (in Shares)	5,200,000
Stock Options [Member]
Equity Incentive Plan (Details) [Line Items]
Fair market value		100.00%
Compensation costs (in Dollars)		$ 5,650,000
Grant life term		3 years
Stock Options [Member] | Minimum [Member]
Equity Incentive Plan (Details) [Line Items]
Grant life term		3 years
Stock Options [Member] | Maximum [Member]
Equity Incentive Plan (Details) [Line Items]
Options granted generally vest over period		10 years
Grant life term		5 years
Restricted Stock [Member]
Equity Incentive Plan (Details) [Line Items]
Compensation costs (in Dollars)		$ 9,640,000
Restricted Stock Units (RSUs) [Member]
Equity Incentive Plan (Details) [Line Items]
Weighted average period term		4 years
Nonemployee Director [Member]
Equity Incentive Plan (Details) [Line Items]
Exceeding total value (in Dollars)	$ 100,000
Sharebased compensation expense (in Dollars)		$ 2,470,000
Non-Employee [Member]
Equity Incentive Plan (Details) [Line Items]
Fair value of restricted shares vested (in Dollars per share)		$ 800

Equity Incentive Plan (Detail_2

Equity Incentive Plan (Details) - Schedule of share-based activity - Stock Options [Member]	12 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
Equity Incentive Plan (Details) - Schedule of share-based activity [Line Items]
Number of Awards Outstanding, Granted | shares	756,300
Weighted Average Exercise Price, Granted | $ / shares	$ 24.69
Weighted Average Remaining Contractual Terms (Years) Granted	10 years
Number of Awards Outstanding, Cancelled and forfeited | shares
Weighted Average Exercise Price, Cancelled and forfeited | $ / shares
Number of Awards Outstanding, Exercised | shares
Weighted Average Exercise Price, Exercised | $ / shares
Number of Awards Outstanding, Balance | shares	756,300
Weighted Average Exercise Price, Balance | $ / shares	$ 24.69
Weighted Average Remaining Contractual Terms (Years), Balance	9 years 11 months 23 days
Intrinsic Value, Balance | $
Number of Awards Outstanding, Exercisable | shares
Weighted Average Exercise Price, Exercisable | $ / shares
Intrinsic Value, Vested, Exercisable | $

Equity Incentive Plan (Detail_3

Equity Incentive Plan (Details) - Schedule of fair value of each option grant was estimated on the grant date using the Black-Scholes option pricing model	12 Months Ended
	Dec. 31, 2020
Schedule of fair value of each option grant was estimated on the grant date using the Black-Scholes option pricing model [Abstract]
Equity volatility	25.89%
Risk-free interest rate	0.67%
Expected term (in years)	8 years
Expected dividend

Equity Incentive Plan (Detail_4

Equity Incentive Plan (Details) - Schedule of restricted stock activity under the plan	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Employee Director Awards Number of Shares [Member]
Equity Incentive Plan (Details) - Schedule of restricted stock activity under the plan [Line Items]
Balance at December 31, 2019 | shares
Granted | shares	4,935
Vested | shares	(4,935)
Forfeited | shares
Non-vested restricted stock at December 31, 2020 | shares
Employee Director Awards Weighted- Average Fair Value [Member]
Equity Incentive Plan (Details) - Schedule of restricted stock activity under the plan [Line Items]
Balance at December 31, 2019 | $ / shares
Granted | $ / shares	20.26
Vested | $ / shares	20.26
Forfeited | $ / shares
Non-vested restricted stock at December 31, 2020 | $ / shares
Non-Employee Director Awards Number of Shares [Member]
Equity Incentive Plan (Details) - Schedule of restricted stock activity under the plan [Line Items]
Balance at December 31, 2019 | shares
Granted | shares	39,480
Vested | shares	(39,480)
Forfeited | shares
Non-vested restricted stock at December 31, 2020 | shares
Non-Employee Director Awards Weighted- Average Fair Value [Member]
Equity Incentive Plan (Details) - Schedule of restricted stock activity under the plan [Line Items]
Balance at December 31, 2019 | $ / shares
Granted | $ / shares	20.26
Vested | $ / shares	20.26
Forfeited | $ / shares
Non-vested restricted stock at December 31, 2020 | $ / shares
Employee Awards Number of Shares [Member]
Equity Incentive Plan (Details) - Schedule of restricted stock activity under the plan [Line Items]
Balance at December 31, 2019 | shares
Granted | shares	400,000
Vested | shares
Forfeited | shares
Non-vested restricted stock at December 31, 2020 | shares	400,000
Employee Awards Weighted-Average Fair Value [Member]
Equity Incentive Plan (Details) - Schedule of restricted stock activity under the plan [Line Items]
Balance at December 31, 2019 | $ / shares
Granted | $ / shares	24.28
Vested | $ / shares
Forfeited | $ / shares
Non-vested restricted stock at December 31, 2020 | $ / shares	$ 24.28
Employee Awards Weighted-Average Fair Value [Member]
Equity Incentive Plan (Details) - Schedule of restricted stock activity under the plan [Line Items]
Balance at December 31, 2019 | shares
Granted | shares	200,000
Vested | shares	(100,000)
Forfeited | shares
Non-vested restricted stock at December 31, 2020 | shares	100,000
Consultant (Non-Employee) Awards Weighted-Average Fair Value [Member]
Equity Incentive Plan (Details) - Schedule of restricted stock activity under the plan [Line Items]
Balance at December 31, 2019 | $ / shares
Granted | $ / shares	24.69
Vested | $ / shares	24.69
Forfeited | $ / shares
Non-vested restricted stock at December 31, 2020 | $ / shares	$ 24.69

Related Party Transactions (Det

Related Party Transactions (Details) € in Thousands	1 Months Ended			12 Months Ended
	Jun. 30, 2010USD ($)	Jan. 31, 2009USD ($)	Jan. 31, 2007USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2018USD ($)	May 31, 2018EUR (€)
Related Party Transactions (Details) [Line Items]
Rent expense				$ 2,050,000	$ 1,500,000
Promissory note lender amount	$ 150,000					$ 1,000,000
Balance of line of credit					150,000
Salvatore Galletti [Member]
Related Party Transactions (Details) [Line Items]
Promissory maturity date		Dec. 31, 2020
Promissory note lender amount		$ 50,000
Note bore interest percentage	8.00%	4.75%
Notes Payable, Related Parties, Noncurrent					50,000
Long-term Line of Credit			$ 1,200,000
Monthly interest payments, description	The promissory note was paid off in full on June 2, 2020		Monthly interest payments are accrued at 4.75% above the Prime Rate on any outstanding balance. In addition, the Company agreed to pay Salvatore Galletti 0.67% per month of the full amount of the revolving credit line, regardless of whether the Company has borrowed against the line of credit. This agreement originally expired on December 31, 2011 but was extended to December 31, 2024.
Balance of line of credit				0	400,000
Deluna Properties Inc. [Member]
Related Party Transactions (Details) [Line Items]
Rent expense				60,000
Pizzo Food Srls [Member]
Related Party Transactions (Details) [Line Items]
Promissory note lender amount | €							€ 480
Note bore interest percentage							8.00%
Balance of line of credit				70,000	100,000
Marquette Business Credit [Member]
Related Party Transactions (Details) [Line Items]
Borrowing capacity				$ 25,000,000	$ 15,000,000

Commitments and Contingencies (

Commitments and Contingencies (Details) € in Thousands	12 Months Ended
	Dec. 31, 2020EUR (€)
Commitments and Contingencies Disclosure [Abstract]
Purchase of materials	€ 1,870

Consolidated Variable Interes_2

Consolidated Variable Interest Entity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 23, 2020	Dec. 31, 2019
Consolidated Variable Interest Entity (Details) [Line Items]
Lease term description	Ittella Properties LLC (“Properties”), the Company’s consolidated VIE, owns the Alondra Building, which is leased by Ittella International for 10 years from August 1, 2015 through August 1, 2025.
Loan agreement, percentage		40.00%
Percentage of revenue	100.00%
Properties contributed expenses	$ 260		$ 200
Alondra Building [Member]
Consolidated Variable Interest Entity (Details) [Line Items]
Loan agreement, percentage	100.00%

Earnings Per Share (Details) -

Earnings Per Share (Details) - Schedule of basic and diluted EPS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Numerator
Net Income attributable to Tattooed Chef, Inc. (in Dollars)	$ 67,249	$ 4,526
Denominator
Weighted average common shares outstanding	36,314	28,324
Effect of potentially dilutive securities related to Warrants	3,589
Weighted average diluted shares outstanding	39,903	28,324
Earnings per share
Basic (in Dollars per share)	$ 1.85	$ 0.16
Diluted (in Dollars per share)	$ 1.69	$ 0.16

Earnings Per Share (Details) _2

Earnings Per Share (Details) - Schedule of anti-dilutive securities excluded from calculation of diluted earnings per share - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	12,534
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	11,278
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	756
Restricted stock awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	500

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] - Warrant [Member]	1 Months Ended
	Feb. 16, 2021$ / sharesshares
Subsequent Events (Details) [Line Items]
Warrants exercised | shares	132,580
Warrants price per share | $ / shares	$ 0.01